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ACCRUED LIABILITIES
12 Months Ended
Dec. 31, 2020
Payables and Accruals [Abstract]  
ACCRUED LIABILTIES ACCRUED LIABILITIES
As of December 31, 2020 and 2019, accrued liabilities consisted of the following:
 December 31,
(in thousands)20202019
Gaming liabilities$33,795 $23,908 
Compensation21,708 13,849 
Bally's trade name accrual, current portion9,475 — 
Insurance reserve7,188 — 
Transaction services and net working capital accrual7,174 — 
Purses due to horsemen5,726 7,868 
Property taxes3,486 2,920 
Interest payable3,076 2,291 
Construction accruals2,151 — 
Legal1,761 833 
Other24,515 19,180 
Total accrued liabilities$120,055 $70,849