Note 22. Related Party Transactions	12 Months Ended
Dec. 29, 2013
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	22. Related Party Transactions KAR Entities In 1999, Kean Argovitz Resorts — Jamul, LLC (“KAR-Jamul”) and KAR-Shingle Springs (together, the “KAR Entities”) held rights in development and management agreements for the Jamul and Shingle Springs casino projects and Lakes initially acquired interests in those casino projects by entering into joint ventures with the KAR Entities. In 2003, Lakes purchased the respective joint venture interests of the KAR Entities. In connection with the purchase transactions, Lakes entered into separate agreements with Kevin M. Kean and Jerry A. Argovitz, the two individual owners of the KAR Entities. During 2009, Mr. Kean elected to receive $1 million per year (prorated based on a 365 day year) as long as Lakes was managing the Red Hawk Casino during the remainder of the seven-year initial term of the management agreement with the Shingle Springs Tribe related to the Red Hawk Casino under the terms of his agreement with the Company. As a result of this election, Mr. Kean was not entitled to receive consulting fees equal to 15% of the management fees earned by the Company from the Red Hawk Casino operations. The payments to Mr. Kean were a cost of acquiring contract rights and were therefore recorded as an intangible asset (see note 9, Intangible and Other Assets Related to Indian Casino Projects), which were amortized through the end of the management agreement for the Red Hawk Casino which terminated on August 29, 2013. As of December 30, 2012, this obligation, which terminated with the termination of the management agreement, was included in contract acquisition costs payable (see note 14, Contract Acquisition Costs Payable). Lakes had previously made loans to Mr. Kean, of which $1.3 million were included in other assets in the accompanying consolidated balance sheet as of December 30, 2012. Mr. Kean agreed that 50% of the amounts payable to him under the agreement with Lakes be applied toward repayment of his indebtedness to Lakes. Approximately $0.3 million was applied to Mr. Kean’s indebtedness to Lakes during fiscal 2013. The remaining balance of $1.0 million was determined to be uncollectible and was impaired during fiscal 2013 and is included in impairments and other losses in the consolidated statement of operations for the period ended December 29, 2013. During 2009, Mr. Argovitz elected to receive $1 million per year (prorated based on a 365 day year) as long as Lakes was managing the Red Hawk Casino during the remainder of the seven-year initial term of the management agreement with the Shingle Springs Tribe related to the Red Hawk Casino under the terms of his agreement with the Company. As a result of this election, Mr. Argovitz was not entitled to obtain a 15% equity interest in the Company’s entity that held the rights to the management fees earned by the Company from the Red Hawk Casino operations. The payments to Mr. Argovitz were a cost of acquiring contract rights and therefore recorded as an intangible asset (see note 9, Intangible and Other Assets Related to Indian Casino Projects), which were amortized through the end of the management agreement for the Red Hawk Casino which terminated on August 29, 2013. As of December 30, 2012, this obligation, which terminated with the termination of the management agreement, was included in contract acquisition costs payable (see note 14, Contract Acquisition Costs Payable). As of December 30, 2012, the remaining carrying amount of the liability was $4.6 million, net of a $1.4 million discount. As a result of the August 2013 termination of the management agreement between Lakes and the Shingle Springs Tribe for the management of the Red Hawk Casino, Lakes was no longer obligated to make payments under the existing agreements between Lakes and Mr. Kean and Mr. Argovitz, respectively. As a result, Lakes recognized a gain of $3.8 million on extinguishment of these liabilities during the third quarter of 2013. Transfer of Secured Note In March 2013, Lakes transferred to Lyle Berman, Lakes' Chairman of the Board and Chief Executive Officer, a $250,000 secured note from an unrelated third party company in exchange for a cash payment of $150,000 from Mr. Berman. The secured note was in default and related to a fiscal 2012 potential business development opportunity that Lakes decided not to pursue. The $250,000 note receivable, which originated in fiscal 2012, was adjusted to $150,000 and recorded as other current assets in the Company’s consolidated balance sheet as of December 30, 2012, resulting in the recognition of an impairment charge of $100,000 in the Company’s consolidated statement of operations during the fourth quarter of 2012.

Note 22. Related Party Transactions

12 Months Ended

Dec. 29, 2013

22. Related Party Transactions

KAR Entities

In 1999, Kean Argovitz Resorts — Jamul, LLC (“KAR-Jamul”) and KAR-Shingle Springs (together, the “KAR Entities”) held rights in development and management agreements for the Jamul and Shingle Springs casino projects and Lakes initially acquired interests in those casino projects by entering into joint ventures with the KAR Entities.

In 2003, Lakes purchased the respective joint venture interests of the KAR Entities. In connection with the purchase transactions, Lakes entered into separate agreements with Kevin M. Kean and Jerry A. Argovitz, the two individual owners of the KAR Entities.

During 2009, Mr. Kean elected to receive $1 million per year (prorated based on a 365 day year) as long as Lakes was managing the Red Hawk Casino during the remainder of the seven-year initial term of the management agreement with the Shingle Springs Tribe related to the Red Hawk Casino under the terms of his agreement with the Company. As a result of this election, Mr. Kean was not entitled to receive consulting fees equal to 15% of the management fees earned by the Company from the Red Hawk Casino operations. The payments to Mr. Kean were a cost of acquiring contract rights and were therefore recorded as an intangible asset (see note 9, Intangible and Other Assets Related to Indian Casino Projects), which were amortized through the end of the management agreement for the Red Hawk Casino which terminated on August 29, 2013. As of December 30, 2012, this obligation, which terminated with the termination of the management agreement, was included in contract acquisition costs payable (see note 14, Contract Acquisition Costs Payable).

Lakes had previously made loans to Mr. Kean, of which $1.3 million were included in other assets in the accompanying consolidated balance sheet as of December 30, 2012. Mr. Kean agreed that 50% of the amounts payable to him under the agreement with Lakes be applied toward repayment of his indebtedness to Lakes. Approximately $0.3 million was applied to Mr. Kean’s indebtedness to Lakes during fiscal 2013. The remaining balance of $1.0 million was determined to be uncollectible and was impaired during fiscal 2013 and is included in impairments and other losses in the consolidated statement of operations for the period ended December 29, 2013.

During 2009, Mr. Argovitz elected to receive $1 million per year (prorated based on a 365 day year) as long as Lakes was managing the Red Hawk Casino during the remainder of the seven-year initial term of the management agreement with the Shingle Springs Tribe related to the Red Hawk Casino under the terms of his agreement with the Company. As a result of this election, Mr. Argovitz was not entitled to obtain a 15% equity interest in the Company’s entity that held the rights to the management fees earned by the Company from the Red Hawk Casino operations. The payments to Mr. Argovitz were a cost of acquiring contract rights and therefore recorded as an intangible asset (see note 9, Intangible and Other Assets Related to Indian Casino Projects), which were amortized through the end of the management agreement for the Red Hawk Casino which terminated on August 29, 2013. As of December 30, 2012, this obligation, which terminated with the termination of the management agreement, was included in contract acquisition costs payable (see note 14, Contract Acquisition Costs Payable).

As of December 30, 2012, the remaining carrying amount of the liability was $4.6 million, net of a $1.4 million discount. As a result of the August 2013 termination of the management agreement between Lakes and the Shingle Springs Tribe for the management of the Red Hawk Casino, Lakes was no longer obligated to make payments under the existing agreements between Lakes and Mr. Kean and Mr. Argovitz, respectively. As a result, Lakes recognized a gain of $3.8 million on extinguishment of these liabilities during the third quarter of 2013.

Transfer of Secured Note

In March 2013, Lakes transferred to Lyle Berman, Lakes' Chairman of the Board and Chief Executive Officer, a $250,000 secured note from an unrelated third party company in exchange for a cash payment of $150,000 from Mr. Berman. The secured note was in default and related to a fiscal 2012 potential business development opportunity that Lakes decided not to pursue. The $250,000 note receivable, which originated in fiscal 2012, was adjusted to $150,000 and recorded as other current assets in the Company’s consolidated balance sheet as of December 30, 2012, resulting in the recognition of an impairment charge of $100,000 in the Company’s consolidated statement of operations during the fourth quarter of 2012.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

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