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Note 4. Investment in Evitts Resort, LLC and Acquisition of Rocky Gap Lodge & Golf Resort (Tables) | 9 Months Ended
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Sep. 30, 2012
Schedule of Purchase Price Allocation [Table Text Block] |
|  | Amount |
Building |  | $ | 2,788 |
Site improvements |  |  | 2,091 |
Furniture and equipment |  |  | 1,294 |
Intangible assets |  |  | 627 |
Inventories |  |  | 126 |
Other assets |  |  | 136 |
Current liabilities assumed |  |  | (228 | )
Total purchase price |  | $ | 6,834 |
Schedule of Intangible Assets and Goodwill [Table Text Block] |
|  | Useful Life (years) |  |  | Amount Assigned |
Advance bookings |  |  | 1.4 |  |  | $ | 179 |
Memberships |  |  | 25 |  |  |  | 448 |
Total intangible assets |  |  |  |  |  | $ | 627 |
Business Acquisition, Pro Forma Information [Table Text Block] |
|  | Three Months Ended |  |  | Nine Months Ended |
|  | September 30, 2012 |  |  | October 2, 2011 |  |  | September 30, 2012 |  |  | October 2, 2011 |
|  | (In thousands, except per-share data) |
Pro forma total gross revenues |  | $ | 4,637 |  |  | $ | 3,468 |  |  | $ | 12,245 |  |  | $ | 40,976 |
Pro forma net earnings (loss) attributable to Lakes Entertainment, Inc. |  |  | 89 |  |  |  | 244 |  |  |  | (1,041 | ) |  |  | 10,433 |
Pro forma earnings (loss) per share: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Basic |  |  | 0.00 |  |  |  | 0.01 |  |  |  | (0.04 | ) |  |  | 0.40 |
Diluted |  |  | 0.00 |  |  |  | 0.01 |  |  |  | (0.04 | ) |  |  | 0.39 |
Weighted average common shares outstanding: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Basic |  |  | 26,441 |  |  |  | 26,406 |  |  |  | 26,438 |  |  |  | 26,402 |
Diluted |  |  | 26,441 |  |  |  | 26,406 |  |  |  | 26,438 |  |  |  | 26,427 |

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- Definition Tabular disclosure of pro forma results of operations for a material business acquisition or series of individually immaterial business acquisitions that are material in the aggregate. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(2)-(3) -URI http://asc.fasb.org/extlink&oid=7659399&loc=d3e1392-128463 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 141 -Paragraph 54 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 141 -Paragraph 55 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 141R -Paragraph 68 -Subparagraph r(2, 3) -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. + Details
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- Definition Tabular disclosure of goodwill and intangible assets, which may be broken down by segment or major class. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=14024403&loc=d3e13816-109267 + Details
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- Definition Tabular disclosure of all of the fair values of the purchase price and assets and liabilities acquired in a business combination. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=7488404&loc=d3e6927-128479 + Details
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