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Note 4. Investment in Evitts Resort, LLC and Acquisition of Rocky Gap Lodge & Golf Resort (Tables)

12 Months Ended

Dec. 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]

		Years Ended
		December 30, 2012				January 1, 2012
		(In thousands, except per-share data)
Pro forma total gross revenues		$	15,078			$	44,332
Pro forma net earnings (loss) attributable to Lakes Entertainment, Inc			2,062				(2,276	)
Pro forma earnings (loss) per share:
Basic			0.08				(0.09	)
Diluted			0.08				(0.09	)
Weighted average common shares outstanding:
Basic			26,438				26,403
Diluted			26,439				26,403

X

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