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Note 11 - Promotional Allowances

6 Months Ended

Jun. 29, 2014

11. Promotional Allowances

The retail value of rooms, food and beverage, and other services furnished to guests without charge is included in gross revenues and then deducted as promotional allowances. Guests may be given, on a discretionary basis, coupons to use towards the purchase of rooms, food and beverage, and other amenities. Lakes recognizes a reduction in revenue as a promotional allowance for these coupons when the coupons are redeemed. The estimated retail value of the promotional allowances is as follows (in thousands):

	Three Months Ended				Six Months Ended
	June 29, 2014		June 30, 2013		June 29, 2014		June 30, 2013
Food and beverage	$	139	$	20	$	246	$	20
Rooms		677		20		1,485		20
Other		13		—		49		—
Total promotional allowances	$	829	$	40	$	1,780	$	40

The estimated cost of providing these promotional allowances, which are included in gaming costs and expenses, is as follows (in thousands):

	Three Months Ended				Six Months Ended
	June 29, 2014		June 30, 2013		June 29, 2014		June 30, 2013
Food and beverage	$	72	$	15	$	125	$	15
Rooms		163		5		357		5
Other		35		—		77		—
Total promotional allowances	$	270	$	20	$	559	$	20