XML 50 R22.htm IDEA: XBRL DOCUMENT
v3.19.3

Acquisitions (Tables) - Marnell Gaming,LLC [Member] | 9 Months Ended
--- | ---
Sep. 30, 2019
Summary of Components of Purchase Price Paid to Seller in Acquisition | The following is a summary of the components of the purchase price paid by the Company to Marnell in the Acquisition (after taking into account the adjustment to the cash portion of the purchase price pursuant to the post-closing adjustment provisions of the purchase agreement, as described above):
(In thousands) |  | Amount |
Cash |  | $ | 156,152 |
Fair value of common stock issued (911,002 shares) |  |  | 16,608 |
Total purchase price |  | $ | 172,760 |
Schedule of Acquisition Purchase Price Preliminary Allocation | The following table summarizes the preliminary allocation of the purchase price:
(In thousands) |  |  |  |
Current assets |  | $ | 12,615 |
Property and equipment |  |  | 126,198 |
Right-of-use assets |  |  | 2,620 |
Intangible assets |  |  | 19,234 |
Goodwill |  |  | 24,736 |
Liabilities |  |  | (10,023 | )
Lease liabilities |  |  | (2,620 | )
Total assets acquired, net of liabilities assumed |  | $ | 172,760 |
Summary of Preliminary Amounts Assigned to Property and Equipment Acquired and Estimated Useful Life by Category | The following table summarizes the preliminary amounts assigned to property and equipment and estimated useful life by category:
(In thousands) |  | Useful Life (Years) |  |  |  |
Land |  | Not applicable |  | $ | 4,160 |
Building and site improvements |  | 10-30 |  |  | 102,450 |
Furniture and equipment |  | 2-13 |  |  | 18,185 |
Construction in process |  | Not applicable |  |  | 1,403 |
Total property and equipment |  |  |  | $ | 126,198 |
Summary of Preliminary Values of Intangible Assets Acquired and Estimated Useful Lives by Category | The following table summarizes the preliminary values assigned to acquired intangible assets and estimated useful lives by category:
(In thousands) |  | Useful Life (Years) |  |  |  |
Non-compete agreements |  | 5 |  | $ | 3,630 |
Trade names |  | Indefinite |  |  | 6,980 |
Player loyalty program |  | 2 |  |  | 8,600 |
Other |  | 4 |  |  | 24 |
Total intangible assets |  |  |  | $ | 19,234 |
Summary of Unaudited Pro Forma Combined Financial Information | The following table summarizes certain unaudited pro forma combined financial information derived from a combination of the historical consolidated financial statements of the Company and of the Acquired Entities for the three and nine months ended September 30, 2018, adjusted to give effect to the Acquisition, related transactions, and the adoption of ASC 606 for the Acquired Entities.
|  | Three Months Ended |  |  | Nine Months Ended |
(In thousands, except per share data) |  | September 30, 2018 |  |  | September 30, 2018 |
Pro forma combined revenues |  | $ | 233,102 |  |  | $ | 713,807 |
Pro forma combined net income (loss) |  |  | (1,453 | ) |  |  | 6,066 |
Weighted-average common shares outstanding: |  |  |  |  |  |  |  |
Basic |  |  | 28,566 |  |  |  | 28,316 |
Diluted |  |  | 28,566 |  |  |  | 30,103 |
Pro forma combined net income (loss) per share: |  |  |  |  |  |  |  |
Basic |  | $ | (0.05 | ) |  | $ | 0.21 |
Diluted |  |  | (0.05 | ) |  |  | 0.20 |

X
- Definition Tabular disclosure of the preliminary amounts assigned to property and equipment by category. + References No definition available. + Details
Name: | gden_PropertyPlantAndEquipmentAcquiredTableTextBlock
Namespace Prefix: | gden_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule of business combination consideration transferred. + References No definition available. + Details
Name: | gden_ScheduleOfBusinessCombinationConsiderationTransferredTableTextBlock
Namespace Prefix: | gden_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of pro forma results of operations for a material business acquisition or series of individually immaterial business acquisitions that are material in the aggregate. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(2) -URI http://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(3) -URI http://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463 + Details
Name: | us-gaap_BusinessAcquisitionProFormaInformationTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of finite-lived and indefinite-lived intangible assets acquired as part of a business combination. + References No definition available. + Details
Name: | us-gaap_FiniteLivedAndIndefiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=116869197&loc=d3e4845-128472 + Details
Name: | us-gaap_ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=gden_MarnellGamingLimitedLiabilityCompanyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |