XML 138 R120.htm IDEA: XBRL DOCUMENT
v3.22.4

Fair Value Measurements - Significant Unobservable Inputs for Fair Value Measurements (Details) $ in Millions | Dec. 31, 2022 USD ($) | Sep. 30, 2022 USD ($)
--- | --- | ---
Gaming licenses | Fair Value, Nonrecurring |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |
Indefinite-lived intangible assets, fair value | $ 74.0 | $ 101.0
Level 3 | Gaming licenses | Fair Value, Nonrecurring |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |
Indefinite-lived intangible assets, fair value | $ 74.0 | $ 101.0
Level 3 | Discounted cash flow | Discount rate |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |
Other long-term obligation | 0.270 |
Level 3 | Discounted cash flow | Discount rate | Plainridge Park Casino |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |
Contingent purchase price - Plainridge Park Casino | 0.078 |
Level 3 | Discounted cash flow | Discount rate | Gaming licenses |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |
Indefinite-lived intangible assets, measurement input | 0.130 | 0.130
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 | 0.020

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 https://asc.fasb.org/extlink&oid=126976982&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 https://asc.fasb.org/extlink&oid=126976982&loc=d3e19207-110258 + Details
Name: | us-gaap_IndefiniteLivedIntangibleAssetsExcludingGoodwillFairValueDisclosure
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Value of input used to measure long-term debt. + 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 https://asc.fasb.org/extlink&oid=126976982&loc=d3e19207-110258 + Details
Name: | us-gaap_LongTermDebtMeasurementInput
Namespace Prefix: | us-gaap_
Data Type: | xbrli:decimalItemType
Balance Type: | na
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_FairValueByMeasurementFrequencyAxis=us-gaap_FairValueMeasurementsNonrecurringMember
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: | us-gaap_BusinessAcquisitionAxis=penn_PlainridgeParkCasinoMember
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_IndefiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_TrademarksMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |