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Note 11 - Promotional Allowances

9 Months Ended

Sep. 28, 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				Nine Months Ended
	September 28, 2014		September 29, 2013		September 28, 2014		September 29, 2013
Food and beverage	$	127	$	67	$	373	$	87
Rooms		606		457		2,092		477
Other		57		—		105		—
Total promotional allowances	$	790	$	524	$	2,570	$	564

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

	Three Months Ended				Nine Months Ended
	September 28, 2014		September 29, 2013		September 28, 2014		September 29, 2013
Food and beverage	$	53	$	67	$	179	$	87
Rooms		146		110		502		115
Other		5		—		82		—
Total promotional allowances	$	204	$	177	$	763	$	202