Promotional Allowances

12 Months Ended

Dec. 31, 2016

Note 8 – Promotional Allowances

The retail value of food and beverages, rooms and other services furnished to customers without charge, including coupons for discounts when redeemed, is included in gross revenues and then deducted as promotional allowances. The estimated retail value of the promotional allowances was as follows:

	Year Ended
	December 31, 2016		December 31, 2015		December 28, 2014
	(In thousands)
Food and beverage	$	18,324	$	6,633	$	498
Rooms		2,263		2,035		2,529
Other		604		214		157
Total promotional allowances	$	21,191	$	8,882	$	3,184

The estimated cost of providing these promotional allowances, which is primarily included in gaming expenses, was as follows:

	Year Ended
	December 31, 2016		December 31, 2015		December 28, 2014
	(In thousands)
Food and beverage	$	12,485	$	2,263	$	234
Rooms		818		608		655
Other		367		205		122
Total estimated cost of promotional allowances	$	13,670	$	3,076	$	1,011