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ACCRUED LIABILITIES (Details) - USD ($)
$ in Thousands
Dec. 31, 2020
Dec. 31, 2019
Payables and Accruals [Abstract]    
Gaming liabilities $ 33,795 $ 23,908
Compensation 21,708 13,849
Bally's trade name accrual, current portion 9,475 0
Insurance reserve 7,188 0
Transaction services and net working capital accrual 7,174 0
Purses due to horsemen 5,726 7,868
Property taxes 3,486 2,920
Interest payable 3,076 2,291
Construction accruals 2,151 0
Legal 1,761 833
Other 24,515 19,180
Total accrued liabilities $ 120,055 $ 70,849