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Note 21. Segment Information
 9 Months Ended
Sep. 29, 2013
Segment Reporting [Abstract]  
Segment Reporting Disclosure [Text Block]

21.  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 Rocky Gap segment includes results of operations and assets related to the Rocky Gap Casino Resort near Cumberland, Maryland. The Indian Casino Projects segment includes results of operations and assets related to the development, financing, and management of gaming-related properties for the Shingle Springs Tribe and the Jamul Tribe. The Other segment includes Lakes’ cash and cash equivalents, short-term investments, Lakes corporate overhead and the investment in Rock Ohio Ventures. Costs in Other have not been allocated to the other segments because these costs are not easily allocable and to do so would not be practical. Amounts in Eliminations represent the intercompany management fee for Rocky Gap.


   

Rocky Gap

   

Indian Casino Projects

   

Other

   

Eliminations

   

Consolidated

 
                                         

Three months ended September 29, 2013

                                       

Net revenue

  $ 14.1     $ 1.4     $ —     $ —     $ 15.5  

Management fee revenue – Rocky Gap

    —       —       0.4       (0.4 )     —  

Management fee expense – Rocky Gap

    (0.4 )     —       —       0.4       —  

Impairments and other losses

    —       3.4       —       —       3.4  

Amortization of intangible assets related to Indian casino projects

    —       0.2       —       —       0.2  

Depreciation expense

    0.7       —       0.1       —       0.8  

Earnings (loss) from operations

    0.7       19.0       (0.9 )     —       18.8  

Interest expense

    0.3       0.1        —        —       0.4  
                                         

Three months ended September 30, 2012

                                       

Net revenue

  $ 1.7     $ 1.9     $ —     $ —     $ 3.6  

Impairments and other losses

    0.7       —       1.3       —       2.0  

Amortization of intangible assets related to Indian casino projects

    —       0.3       —       —       0.3  

Depreciation expense

    0.2       —       —       —       0.2  

Earnings (loss) from operations

    (0.9 )     1.5       (3.1 )             (2.5 )
                                         

Nine months ended September 29, 2013

                                       

Net revenue

  $ 19.5     $ 7.7     $ 0.1     $ —     $ 27.3  

Management fee revenue – Rocky Gap

    —       —       0.5       (0.5 )     —  

Management fee expense – Rocky Gap

    (0.5 )     —       —       0.5       —  

Impairments and other losses

    —       3.4       —       —       3.4  

Amortization of intangible assets related to Indian casino projects

    —       0.7       —       —       0.7  

Depreciation expense

    1.3        —       0.2       —       1.5  

Earnings (loss) from operations

    (4.3 )     24.8       (4.9 )     —       15.6  

Interest expense

    0.4       0.5        —        —       0.9  
                                         

Nine months ended September 30, 2012

                                       

Net revenue

  $ 1.7     $ 6.3     $ 0.1     $ —     $ 8.1  

Impairments and other losses

    1.2       1.8       1.3       —       4.3  

Amortization of intangible assets related to Indian casino projects

    —       0.8       —       —       0.8  

Depreciation expense

    0.2       —       0.1       —       0.3  

Earnings (loss) from operations

    (1.8 )     3.4       (6.8 )             (5.2 )
                                         

As of September 29, 2013

                                       

Total assets

  $ 33.9     $ —     $ 116.4     $ —     $ 150.3  

Capital expenditures

    18.2       —       —       —       18.2  

Investment in unconsolidated investees

    —       —       21.0       —       21.0  
                                         

As of December 30, 2012

                                       

Total assets

  $ 11.9     $ 46.4     $ 61.4     $ —     $ 119.7  

Capital expenditures

    8.7       —       —       —       8.7  

Investment in unconsolidated investees

    —       —       20.2       —       20.2