XML 87 R75.htm IDEA: XBRL DOCUMENT
v3.20.2

Fair Value Measurements - Significant Unobservable Inputs For Level 3 Assets and Liabilities (Details) $ in Millions | Sep. 30, 2020 USD ($) | Mar. 31, 2020 USD ($)
--- | --- | ---
Gaming licenses |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |
Indefinite-lived intangible assets, fair value | $ 568.0 | $ 568.0
Trademarks |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |
Indefinite-lived intangible assets, fair value | 216.5 | $ 216.5
Level 3 | Gaming licenses |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |
Indefinite-lived intangible assets, fair value | 568.0 |
Level 3 | Trademarks |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |
Indefinite-lived intangible assets, fair value | $ 216.5 |
Level 3 | Discounted cash flow | Discount rate | Gaming licenses | Minimum |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |
Indefinite-lived intangible assets, measurement input |  | 0.1325
Level 3 | Discounted cash flow | Discount rate | Gaming licenses | Maximum |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |
Indefinite-lived intangible assets, measurement input |  | 0.140
Level 3 | Discounted cash flow | Discount rate | Trademarks | Minimum |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |
Indefinite-lived intangible assets, measurement input |  | 0.1325
Level 3 | Discounted cash flow | Discount rate | Trademarks | Maximum |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |
Indefinite-lived intangible assets, measurement input |  | 0.140
Level 3 | Discounted cash flow | Long-term revenue growth rate | Gaming licenses |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |
Indefinite-lived intangible assets, measurement input |  | 0.020
Level 3 | Discounted cash flow | Long-term revenue growth rate | Trademarks |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |
Indefinite-lived intangible assets, measurement input |  | 0.020
Level 3 | Discounted cash flow | Pretax royalty rate | Trademarks | Minimum |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |
Indefinite-lived intangible assets, measurement input |  | 0.010
Level 3 | Discounted cash flow | Pretax royalty rate | Trademarks | Maximum |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |
Indefinite-lived intangible assets, measurement input |  | 0.020
Plainridge Park Casino | Level 3 | Discounted cash flow | Discount rate |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |
Contingent consideration, measurement input | 0.0567 |

X
- Definition Indefinite-Lived Intangible Asset, Measurement Input + References No definition available. + Details
Name: | penn_IndefiniteLivedIntangibleAssetMeasurementInput
Namespace Prefix: | penn_
Data Type: | xbrli:decimalItemType
Balance Type: | na
Period Type: | instant

X
- Definition Value of input used to measure contingent consideration liability from business combination. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (bbb)(2) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 + Details
Name: | us-gaap_BusinessCombinationContingentConsiderationLiabilityMeasurementInput
Namespace Prefix: | us-gaap_
Data Type: | xbrli:decimalItemType
Balance Type: | na
Period Type: | instant

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Fair value portion of assets, excluding financial assets and goodwill, that lack physical substance, having a projected indefinite period of benefit. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 + Details
Name: | us-gaap_IndefiniteLivedIntangibleAssetsExcludingGoodwillFairValueDisclosure
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_LicensingAgreementsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_TrademarksMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel3Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_ValuationTechniqueAxis=us-gaap_ValuationTechniqueDiscountedCashFlowMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_MeasurementInputTypeAxis=us-gaap_MeasurementInputDiscountRateMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RangeAxis=srt_MinimumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RangeAxis=srt_MaximumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_MeasurementInputTypeAxis=us-gaap_MeasurementInputLongTermRevenueGrowthRateMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_MeasurementInputTypeAxis=penn_MeasurementInputPreTaxRoyaltyRateMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=penn_PlainridgeParkCasinoMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |