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BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (Tables) | 9 Months Ended
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Sep. 30, 2024
BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES |
Schedule of Accounts receivable | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
(In thousands) | ​ | September 30, | ​ | December 31,
​ | ​ | 2024 |  | 2023
Casino | ​ | $ | 628 | ​ | $ | 343
Trade Accounts | ​ | ​ | 3,326 | ​ | ​ | 3,479
Other Operations, excluding Contracted Sports Wagering | ​ | ​ | 196 | ​ | ​ | 185
Contracted Sports Wagering1 | ​ | ​ | 185 | ​ | ​ | 1,932
Other | ​ | ​ | 1,665 | ​ | ​ | 582
​ | ​ | ​ | 6,000 | ​ | ​ | 6,521
Less: Provision for credit losses | ​ | ​ | (153) | ​ | ​ | (1,189)
​ | ​ | $ | 5,847 | ​ | $ | 5,332
__________
(1) | Starting in July 2024, annual prepayments of contracted revenue are now required in all of the Company’s active sports wagering contracts.
Credit losses recognized for accounts receivable | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
(In thousands) | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 2024 |  | 2023
Balance at January 1 | ​ | $ | 1,189 | ​ | $ | 249
Current period provision for (recovery of) credit losses | ​ | ​ | 215 | ​ | ​ | (13)
Write-offs | ​ | ​ | (1,251) | ​ | ​ | —
Balance at September 30 | ​ | $ | 153 | ​ | $ | 236
Schedule of other indefinite-lived intangible assets | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
(In thousands) | ​ | September 30, | ​ | December 31,
​ |  | 2024 |  | 2023
Minimum IGB Reconciliation Fee* | ​ | $ | 42,574 | ​ | $ | 22,092
Less: Amount representing interest | ​ | ​ | (11,675) | ​ | ​ | (7,187)
Minimum present value of IGB Reconciliation Fee | ​ | $ | 30,899 | ​ | $ | 14,905
__________
* | Calculated based upon gaming revenues generated through September 2024. This one-time fee will be paid in six annual installments beginning in February 2026.
Schedule of Deferred revenues | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
(In thousands) | ​ | ​ | ​ | September 30, | ​ | December 31,
​ |  | Balance Sheet Location | ​ | 2024 |  | 2023
Deferred revenue, current | ​ | Other accrued expenses and current liabilities | ​ | $ | 2,250 | ​ | $ | 6,175
Deferred revenue, net of current portion | ​ | Contract liabilities, net of current portion | ​ | ​ | 4,756 | ​ | ​ | 6,192
​ | ​ | ​ | ​ | $ | 7,006 | ​ | $ | 12,367

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- Definition Tabular disclosure of other indefinite-lived intangible assets. Indefinite-lived intangible assets are assets that have no physical form, but have expected future economic benefit. Indefinite-lived assets are assets that are not subject to amortization. Acquired indefinite-lived intangible assets are disclosed by major class (assets that can be grouped together because they are similar, either by their nature or by their use in operations of the entity) and in total. + References No definition available. + Details
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- Definition Tabular disclosure of allowance for credit loss on accounts receivable. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-13 + Details
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- Definition Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-10 + Details
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- Definition Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.3,4) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 + Details
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