XML 42 R22.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Note 18. Segment Information | 3 Months Ended
--- | ---
Mar. 30, 2014
Segment Reporting [Abstract] |
Segment Reporting Disclosure [Text Block] | 18. 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 the gaming-related property for the Shingle Springs 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 March 30, 2014 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net revenue |  | $ | 12.3 |  |  | $ | — |  |  | $ | 0.3 |  |  | $ | (0.3 | ) |  | $ | 12.3 |
Management fee revenue – Rocky Gap |  |  | — |  |  |  | — |  |  |  | 0.3 |  |  |  | (0.3 | ) |  |  | — |
Management fee expense – Rocky Gap |  |  | (0.3 | ) |  |  | — |  |  |  | — |  |  |  | 0.3 |  |  |  | — |
Depreciation and amortization expense |  |  | (0.8 | ) |  |  | — |  |  |  | (0.1 | ) |  |  | — |  |  |  | (0.9 | )
Earnings (loss) from operations |  |  | 0.2 |  |  |  | — |  |  |  | (1.8 | ) |  |  | — |  |  |  | (1.6 | )
Interest expense |  |  | (0.3 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (0.3 | )
Three months ended March 31, 2013 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net revenue |  | $ | 0.6 |  |  | $ | 2.7 |  |  | $ | — |  |  | $ | — |  |  | $ | 3.3 |
Amortization of intangible assets related to Indian casino projects |  |  | — |  |  |  | (0.3 | ) |  |  | — |  |  |  | — |  |  |  | (0.3 | )
Depreciation and amortization expense |  |  | (0.2 | ) |  |  | — |  |  |  | (0.1 | ) |  |  | — |  |  |  | (0.3 | )
Earnings (loss) from operations |  |  | (2.6 | ) |  |  | 2.4 |  |  |  | (1.7 | ) |  |  | — |  |  |  | (1.9 | )
Interest expense |  |  | — |  |  |  | (0.2 | ) |  |  | — |  |  |  | — |  |  |  | (0.2 | )
As of March 30, 2014 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Total assets |  | $ | 35.4 |  |  | $ | — |  |  | $ | 110.0 |  |  | $ | — |  |  | $ | 145.4 |
Capital expenditures |  |  | 0.7 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 0.7 |
Investment in unconsolidated investees |  |  | — |  |  |  | — |  |  |  | 21.0 |  |  |  | — |  |  |  | 21.0 |
As of December 29, 2013 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Total assets |  | $ | 34.4 |  |  | $ | — |  |  | $ | 112.9 |  |  | $ | — |  |  | $ | 147.3 |
Capital expenditures |  | 20.6 |  |  |  | — |  |  |  | 0.1 |  |  |  | — |  |  |  | 20.7 |
Investment in unconsolidated investees |  |  | — |  |  |  | — |  |  |  | 21.0 |  |  |  | — |  |  |  | 21.0 |

X
- Details
Name: | us-gaap_SegmentReportingAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition 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. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 29 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8864-108599 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8933-108599 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 26 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8844-108599 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8538-108599 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8380-108599 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 34 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8981-108599 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 35 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8984-108599 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9038-108599 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 42 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9054-108599 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8924-108599 Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 40 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9031-108599 Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 33 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8971-108599 Reference 14: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8595-108599 + Details
Name: | us-gaap_SegmentReportingDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration