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Segment Information

9 Months Ended

Oct. 02, 2011

Segment Information [Abstract]

Segment Information

17. Segment Information

Lakes’ segments reported below (in millions) are the segments of the Company for which separate financial information is available and for which operating results are evaluated by the chief operating decision-maker in deciding how to allocate resources and in assessing performance.

The Indian Casino Projects segment includes operations and assets related to the development, financing, and management of gaming-related properties for the Shingle Springs Tribe, Pokagon Band, Jamul Tribe and Iowa Tribe. The Non-Indian Casino Projects segment includes operations and assets related to the development, financing, and/or management of gaming-related properties in Florida, Maryland, Mississippi and Ohio. The total assets in “Corporate and Eliminations” below primarily relate to Lakes’ cash and cash equivalents and the Lakes corporate office building. Costs in “Corporate and Eliminations” below have not been allocated to the other segments because these costs are not easily allocable and to do so would not be practical.

		Indian Casino Projects				Non-Indian Casino Projects				Corporate  & Eliminations				Consolidated
Three months ended October 2, 2011
Revenue		$	0.2			$	—			$	0.1			$	0.3
Impairments and other losses			0.8				0.3				—				1.1
Earnings (loss) from operations			(3.9	)			(4.6	)			(2.0	)			(10.5	)
Depreciation expense			—				—				0.1				0.1
Amortization of intangible assets related to operating casinos			0.3				—				—				0.3
Three months ended October 3, 2010
Revenue		$	8.2			$	—			$	—			$	8.2
Impairments and other losses			0.6				—				—				0.6
Earnings (loss) from operations			4.4				—				(2.2	)			2.2
Depreciation expense			—				—				0.1				0.1
Amortization of intangible assets related to operating casinos			2.8				—				—				2.8
Nine months ended October 2, 2011
Revenue		$	34.1			$	—			$	0.2			$	34.3
Impairments and other losses			2.3				0.3				—				2.6
Earnings (loss) from operations			17.9				(4.6	)			(6.8	)			6.5
Depreciation expense			—				—				0.2				0.2
Amortization of intangible assets related to operating casinos			11.4				—				—				11.4
Nine months ended October 3, 2010
Revenue		$	19.8			$	—			$	0.1			$	19.9
Impairments and other losses			4.0				—				—				4.0
Earnings (loss) from operations			7.5				—				(8.8	)			(1.3	)
Depreciation expense			—				—				0.2				0.2
Amortization of intangible assets related to operating casinos			8.4				—				—				8.4
As of October 2, 2011
Total assets		$	56.2			$	20.8			$	51.9			$	128.9
Investment in unconsolidated investees			—				15.7				—				15.7
As of January 2, 2011
Total assets		$	68.7			$	6.9			$	51.0			$	126.6
Investment in unconsolidated investees			—				2.4				—				2.4

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The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

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