XML 73 R61.htm IDEA: XBRL DOCUMENT
v3.22.2

Leases - Components of Lease Expense (Details) - USD ($) $ in Millions | 3 Months Ended | 6 Months Ended
--- | --- | ---
Jun. 30, 2022 | Jun. 30, 2021 | Jun. 30, 2022 | Jun. 30, 2021
Operating Lease Costs |  |  |  |
Total | $ 52.6 | $ 136.9 | $ 136.9 | $ 265.6
Finance Lease Costs |  |  |  |
Total | 124.5 | 5.8 | 196.1 | 11.4
General and administrative |  |  |  |
Operating Lease Costs |  |  |  |
Rent expense associated with triple net operating leases | 28.0 | 116.5 | 88.1 | 226.9
Operating lease cost | 4.9 | 3.9 | 9.9 | 7.8
Primarily Gaming expense |  |  |  |
Operating Lease Costs |  |  |  |
Short-term lease cost | 18.5 | 15.5 | 36.6 | 28.8
Variable lease cost | 1.2 | 1.0 | 2.3 | 2.1
Interest expense, net |  |  |  |
Finance Lease Costs |  |  |  |
Interest on lease liabilities | 75.7 | 3.7 | 115.2 | 7.4
Financing Obligation Costs |  |  |  |
Interest on financing obligations | 85.2 | 105.3 | 174.8 | 207.9
Depreciation and amortization |  |  |  |
Finance Lease Costs |  |  |  |
Amortization of ROU assets | $ 48.8 | $ 2.1 | $ 80.9 | $ 4.0

X
- Definition Financing Obligation, Costs [Abstract] + References No definition available. + Details
Name: | penn_FinancingObligationCostsAbstract
Namespace Prefix: | penn_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Financing Obligation, Interest Expense + References No definition available. + Details
Name: | penn_FinancingObligationInterestExpense
Namespace Prefix: | penn_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Lease, Cost, Finance Lease + References No definition available. + Details
Name: | penn_LeaseCostFinanceLease
Namespace Prefix: | penn_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Lease, Cost, Operating Lease + References No definition available. + Details
Name: | penn_LeaseCostOperatingLease
Namespace Prefix: | penn_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Lessee, Finance Lease, Cost [Abstract] + References No definition available. + Details
Name: | penn_LesseeFinanceLeaseCostAbstract
Namespace Prefix: | penn_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Operating Lease, Base Rent Expense + References No definition available. + Details
Name: | penn_OperatingLeaseBaseRentExpense
Namespace Prefix: | penn_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Operating Lease, Cost [Abstract] + References No definition available. + Details
Name: | penn_OperatingLeaseCostAbstract
Namespace Prefix: | penn_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of interest expense on finance lease liability. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 50 -Paragraph 4 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=128292326&loc=SL77918686-209980 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 45 -Paragraph 4 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=123391704&loc=SL77918638-209977 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 55 -Paragraph 53 -URI https://asc.fasb.org/extlink&oid=123414884&loc=SL77918982-209971 + Details
Name: | us-gaap_FinanceLeaseInterestExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of amortization expense attributable to right-of-use asset from finance lease. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 50 -Paragraph 4 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=128292326&loc=SL77918686-209980 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 45 -Paragraph 4 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=123391704&loc=SL77918638-209977 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 55 -Paragraph 53 -URI https://asc.fasb.org/extlink&oid=123414884&loc=SL77918982-209971 + Details
Name: | us-gaap_FinanceLeaseRightOfUseAssetAmortization
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of single lease cost, calculated by allocation of remaining cost of lease over remaining lease term. Includes, but is not limited to, single lease cost, after impairment of right-of-use asset, calculated by amortization of remaining right-of-use asset and accretion of lease liability. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 55 -Paragraph 53 -URI https://asc.fasb.org/extlink&oid=123414884&loc=SL77918982-209971 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 50 -Paragraph 4 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=128292326&loc=SL77918686-209980 + Details
Name: | us-gaap_OperatingLeaseCost
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of short-term lease cost, excluding expense for lease with term of one month or less. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 50 -Paragraph 4 -Subparagraph (c) -URI https://asc.fasb.org/extlink&oid=128292326&loc=SL77918686-209980 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 55 -Paragraph 53 -URI https://asc.fasb.org/extlink&oid=123414884&loc=SL77918982-209971 + Details
Name: | us-gaap_ShortTermLeaseCost
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of variable lease cost, excluded from lease liability, recognized when obligation for payment is incurred for finance and operating leases. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 50 -Paragraph 4 -Subparagraph (d) -URI https://asc.fasb.org/extlink&oid=128292326&loc=SL77918686-209980 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 55 -Paragraph 53 -URI https://asc.fasb.org/extlink&oid=123414884&loc=SL77918982-209971 + Details
Name: | us-gaap_VariableLeaseCost
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | us-gaap_IncomeStatementLocationAxis=us-gaap_GeneralAndAdministrativeExpenseMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeStatementLocationAxis=penn_GamingExpenseMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeStatementLocationAxis=us-gaap_InterestExpenseMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeStatementLocationAxis=penn_DepreciationAndAmortizationExpenseMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |