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Significant Accounting Policies | 12 Months Ended
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Dec. 31, 2017
Significant Accounting Policies [Abstract] |
Significant Accounting Policies | ﻿ 2. SIGNIFICANT ACCOUNTING POLICIES ﻿ Principles of Consolidation – The accompanying consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. The Company also consolidates CPL, CDR and CBS as majority owned subsidiaries for which the Company has a controlling interest. The portion of CPL, CDR and CBS that are not wholly-owned are reflected as non-controlling interests in the accompanying consolidated financial statements. All intercompany transactions and balances have been eliminated. ﻿ Use of Estimates – The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amount of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenue and expenses during the reporting period. Actual results could differ materially from those estimates. Management’s use of estimates includes estimates for property and equipment, goodwill, intangible assets and income tax. ﻿ Recently Issued Accounting Pronouncements – In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers (“ASU 2014-09”). The objective of ASU 2014-09 is to clarify the principles for recognizing revenue and to develop a common revenue standard under US generally accepted accounting principle (“GAAP”) and International Financial Reporting Standards. ASU 2014-09 is effective for fiscal years and interim periods beginning after December 15, 2017. The standard permits retrospective application using either of the following methodologies: (i) restatement of each prior reporting period presented or (ii) recognition of a cumulative-effect adjustment as of the date of initial application. The most significant impacts of adoption of the new accounting standard are as follows:
| · |  | Promotional Allowances: The Company will recognize revenue for goods and services provided to customers for free as an inducement to gamble as gross revenue with an offset to gaming revenue based on the stand-alone selling price rather than an offset to promotional allowances. This change will primarily result in a reclassification between revenue line items.
| · |  | Loyalty Accounting: Accounting for complimentary points earned through game play at the Company’s casinos will be identified as separate performance obligations and recorded as a reduction in gaming revenue when earned at the retail value of the benefits owed to the customer (less estimated breakage) and an increase to the loyalty program liability representing outstanding performance obligations. Such amounts will be recognized as revenue in the line item of the corresponding good or service provided when the performance obligation is fulfilled.
| · |  | Estimated Cost of Promotional Allowances: The Company will no longer reclassify the estimated direct cost of providing promotional allowances from other expense line items to the gaming expense line item. This change will result in a reclassification between expense line items and will reduce gaming expense by $1.2 million, $1.1 million and $1.1 million for the years ended December 31, 2017, 2016 and 2015, respectively, and increase hotel and food and beverage expenses. Refer to the Promotional Allowances section below for historical amounts that will be reclassified to each expense line item on future filings.
These changes, and other less significant adjustments that were required upon adoption, will not have an aggregate material impact on earnings from operations, net earnings or cash flows. ﻿ In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) (“ASU 2016-02”). The objective of ASU 2016-02 is to recognize lease assets and lease liabilities by lessees for those leases classified as operating leases under previous GAAP. ASU 2016-02 requires lessees to account for leases as finance leases or operating leases. Both finance and operating leases will result in the lessee recognizing a right-of-use asset and corresponding lease liability. For finance leases, the lessee would recognize interest expense and amortization of the right-of-use asset and, for operating leases, the lessee would recognize a straight-line lease expense. ASU 2016-02 is effective for fiscal years beginning after December 15, 2018, and interim periods within those fiscal years. Early adoption of ASU 2016-02 is permitted. The standard must be adopted by recognizing and measuring leases at the beginning of the earliest period being presented using a modified retrospective approach. The Company has begun analyzing its operating lease agreements, and management anticipates the Company’s assets and liabilities will increase proportionally after the adoption of ASU 2016-02. In addition, management expects an increase to interest expense will result from the new standard resulting from the new calculation of interest pertaining to operating leases. These changes to the Company’s consolidated balance sheet may be material. ﻿ In March 2016, the FASB issued ASU No. 2016-09, Improvements to Employee Share-Based Payment Accounting (“ASU 2016-09”). The objective of ASU 2016-09 is to simplify the accounting for share-based payment transactions, including recording all excess tax benefits and tax deficiencies through income tax on the statement of earnings and eliminating the requirement that excess tax benefits be realized before they can be recognized. ASU 2016-09 also simplifies several other aspects of the accounting for employee share-based payments, including forfeitures, statutory tax withholding requirements and classification on the statement of cash flows. ASU 2016-09 is effective for fiscal years beginning after December 15, 2016, and interim periods within those fiscal years. The Company has adopted ASU 2016-09 using the modified retrospective method. The Company has elected to account for forfeitures of share-based payments as they occur and recognized less than $0.1 million related to forfeitures as an adjustment to retained earnings for the year ended December 31, 2016. ﻿ In August 2016, the FASB issued ASU 2016-15, Classification of Certain Cash Receipts and Cash Payments (“ASU 2016-15”). The objective of ASU 2016-15 is to reduce diversity in the classification of cash receipts and payments for specific cash flow issues, including debt prepayment or debt extinguishment costs, contingent consideration payments made after a business combination and proceeds from the settlement of insurance claims. ASU 2016-15 is effective for fiscal years beginning after December 31, 2017, and interim periods within those fiscal years. ASU 2016-15 should be applied using a retrospective transition method. The Company adopted ASU 2016-15 in its consolidated financial statements for the year ended December 31, 2017. The standard did not impact the Company’s consolidated statement of cash flows. ﻿ In October 2016, the FASB issued ASU 2016-16, Intra-Entity Transfers of Assets Other Than Inventory (“ASU 2016-16”). The objective of ASU 2016-16 is to improve the accounting for income tax consequences of intra-entity transfers of assets other than inventory. ASU 2016-16 is effective for fiscal years beginning after December 31, 2017, and interim periods within those fiscal years. ASU 2016-16 should be applied using a modified retrospective approach. The Company has not historically made a significant amount of intra-entity transfers of assets and adoption of the standard did not have a material impact on the Company’s results of operations. ﻿ In November 2016, the FASB issued ASU 2016-18, Restricted Cash (“ASU 2016-18”). The objective of ASU 2016-18 is to require the statement of cash flows to include restricted cash in explaining the change during the period in the total of cash and cash equivalents. ASU 2016-18 is effective for fiscal years beginning after December 31, 2017, and interim periods within those fiscal years. Early adoption of ASU 2016-18 is permitted. ASU 2016-18 should be applied using a retrospective transition method for each period presented. The Company adopted ASU 2016-18 in its consolidated financial statements for the year ended December 31, 2017. The standard impacted the presentation of the Company’s consolidated statement of cash flows, and the Company added additional disclosure about its restricted cash balances to its discussion of cash and cash equivalents in this Note 2. ﻿ In January 2017, the FASB issued ASU 2017-01, Clarifying the Definition of a Business (“ASU 2017-01”). The objective of ASU 2017-01 is to add guidance to assist entities in evaluating whether transactions should be accounted for as acquisitions or disposals of assets or of businesses. ASU 2017-01 is effective for annual periods beginning after December 15, 2017, including interim periods within those periods. Early adoption was permitted for interim and annual periods in which the financial statements have not been issued or made available for issuance. The Company has adopted ASU 2017-01 and has used the guidance to evaluate the SCCL License Acquisition. ﻿ In January 2017, the FASB issued ASU 2017-04, Simplifying the Test for Goodwill Impairment (“ASU 2017-04”). The objective of ASU 2017-04 is to simplify the subsequent measurement of goodwill by entities performing their annual goodwill impairment tests by comparing the fair value of a reporting unit, including income tax effects from any tax-deductible goodwill, with its carrying amount and recognizing an impairment charge for the amount by which the carrying amount exceeds fair value. ASU 2017-04 is effective for fiscal years beginning after December 31, 2021, and interim periods within those fiscal years. Early adoption of ASU 2017-04 is permitted on goodwill impairment tests performed after January 1, 2017. ASU 2017-04 should be applied on a prospective basis. The Company is currently evaluating the impact of adopting ASU 2017-04; however, the standard is not expected to have a material impact on its consolidated financial statements. ﻿ In March 2017, the FASB issued ASU 2017-09, Stock Compensation (“ASU 2017-09”). The objective of ASU 2017-09 is to provide guidance about which changes to the terms or conditions of a share-based payment award require an entity to apply modification accounting. ASU 2017-09 is effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2017. ASU 2017-09 should be applied prospectively to an award modified on or after the adoption date. Historically, the Company has not made frequent changes to the terms or conditions of its share-based payment awards, and adoption of the standard will not have a material impact on its consolidated financial statements. ﻿ In February 2018, the FASB issued ASU 2018-02, Reporting Comprehensive Income (“ASU 2018-02”). The objective of ASU 2018-02 is to provide guidance on the impacts of the Tax Cuts and Jobs Act (“Tax Act”). The guidance permits the reclassification of certain income tax effects of the Tax Act from other comprehensive income to retained earnings (stranded tax effects). The guidance also requires certain new disclosures. The guidance is effective for annual periods beginning after December 15, 2018, and interim periods within that reporting period. Early adoption is permitted. Entities may adopt the guidance using one of two transition methods: retrospective to each period or periods in which the income tax effects of the Tax Act related to the items remaining in Other Comprehensive Income are recognized, or at the beginning of the period of adoption. The Company is currently evaluating the impact that the guidance may have on its consolidated financial statements. ﻿ Cash and Cash Equivalents – All highly liquid investments with an original maturity of three months or less are considered cash equivalents. ﻿ A reconciliation of cash, cash equivalents and restricted cash as stated in the Company’s statement of cash flows is presented in the following table: ﻿
﻿ |  |  |  |  |  |  |  |  |  |  |  |
﻿ |  | December 31, |  | December 31, |  | December 31, |  | December 31,
﻿Amounts in thousands |  | 2017 |  | 2016 |  | 2015 |  | 2014
﻿Cash and cash equivalents |  | $ | 74,677 |  | $ | 38,837 |  | $ | 29,366 |  | $ | 24,741
﻿Restricted cash |  |  | 1,023 |  |  | 0 |  |  | 0 |  |  | 257
﻿Restricted cash included in deposits and other |  |  | 744 |  |  | 183 |  |  | 202 |  |  | 319
﻿Total cash, cash equivalents, and restricted cash shown in the statement of cash flows |  | $ | 76,444 |  | $ | 39,020 |  | $ | 29,568 |  | $ | 25,317
﻿ For the year ended December 31, 2017, restricted cash included $1.0 million related to completion of leasehold improvements at SCCL. For the year ended December 31, 2017, restricted cash included $0.6 million in deposits and other related to a cash guarantee for the Company’s SCCL credit agreement and $0.1 million in deposits related to payments of prizes and giveaways for Casinos Poland. ﻿ The prior period amounts within the Company’s consolidated statement of cash flows have been revised to reflect the new presentation of restricted cash after the adoption of ASU 2016-18. The information below presents the impact of this presentation change on the Company’s 2016 and 2015 consolidated statements of cash flows as previously reported. ﻿ ﻿
﻿ |  |  |  |  |  |  |  |  |
﻿Consolidated Statement of Cash Flows
﻿Amounts in thousands |  | As Previously Reported |  | Changes Related to Adoption of ASU 2016-18 |  | Revised
﻿For the year ended December 31, 2016 |  |  |  |  |  |  |  |  |
﻿Cash Flows from Operating Activities: |  |  |  |  |  |  |  |  |
﻿Prepaid expenses and other assets |  | $ | (1,625) |  | $ | 42 |  | $ | (1,583)
﻿ |  |  |  |  |  |  |  |  |
﻿Effect of Exchange Rate Changes on Cash |  |  | (1,514) |  |  | (61) |  |  | (1,575)
﻿ |  |  |  |  |  |  |  |  |
﻿Increase in Cash, Cash Equivalents and Restricted Cash |  |  | 9,471 |  |  | (19) |  |  | 9,452
﻿ |  |  |  |  |  |  |  |  |
﻿Cash, Cash Equivalents and Restricted Cash at Beginning of Period |  |  | 29,366 |  |  | 202 |  |  | 29,568
﻿Cash, Cash Equivalents and Restricted Cash at End of Period |  | $ | 38,837 |  | $ | 183 |  | $ | 39,020
﻿ |  |  |  |  |  |  |  |  |
﻿For the year ended December 31, 2015 |  |  |  |  |  |  |  |  |
﻿Cash Flows from Operating Activities: |  |  |  |  |  |  |  |  |
﻿Prepaid expenses and other assets |  | $ | 1,707 |  | $ | (337) |  | $ | 1,370
﻿ |  |  |  |  |  |  |  |  |
﻿Effect of Exchange Rate Changes on Cash |  |  | (1,264) |  |  | (37) |  |  | (1,301)
﻿ |  |  |  |  |  |  |  |  |
﻿Increase in Cash, Cash Equivalents and Restricted Cash |  |  | 4,625 |  |  | (374) |  |  | 4,251
﻿ |  |  |  |  |  |  |  |  |
﻿Cash, Cash Equivalents and Restricted Cash at Beginning of Period |  |  | 24,741 |  |  | 576 |  |  | 25,317
﻿Cash, Cash Equivalents and Restricted Cash at End of Period |  | $ | 29,366 |  | $ | 202 |  | $ | 29,568
﻿ Concentrations of Credit Risk - Financial instruments that potentially subject the Company to significant concentrations of credit risk consist principally of cash and cash equivalents. Although the amount of credit exposure to any one institution may exceed federally insured amounts, the Company limits its cash investments to high quality financial institutions in order to minimize its credit risk. ﻿ Inventories – Inventories, which consist primarily of food, beverage, retail merchandise and operating supplies, are stated at the lower of cost or net realizable value. Cost is determined by the first-in, first-out method. ﻿ Property and Equipment - Property and equipment are stated at cost. Depreciation of assets in service is determined using the straight-line method over the estimated useful lives of the assets. Leased property and equipment under capital leases are amortized over the lives of the respective leases or over the service lives of the assets, whichever is shorter. Estimated service lives used are as follows: ﻿
﻿Buildings and improvements | 5–39 years
Gaming equipment | 3–7 years
Furniture and non-gaming equipment | 3–7 years
﻿ The Company evaluates long-lived assets for possible impairment whenever events or circumstances indicate that the carrying amount of an asset may not be recoverable. If there is an indication of impairment, determined by the excess of the carrying value in relation to anticipated undiscounted future cash flows, the carrying amount of the asset is written down to its estimated fair value by a charge to operations. During the year ended December 31, 2017, the Company wrote down the leasehold improvements at Casinos Poland’s LIM Center casino in Warsaw based on the transfer of the casino license to the Hilton Warsaw casino and charged $0.1 million to operating costs and expenses. During the year ended December 31, 2016, the Company wrote down the leasehold improvements at Casinos Poland’s Katowice casino based on the expiration of the license for that location and charged $0.4 million to operating costs and expenses. No long-lived asset impairment charges were recorded for the year ended December 31, 2015. ﻿ Goodwill—Goodwill represents the excess purchase price over the fair value of the net identifiable assets acquired related to third party business combinations. See Note 6. ﻿ Intangible Assets—Identifiable intangible assets include trademarks and casino licenses. The Company’s trademarks, CDR’s licenses issued by the Alberta Gaming and Liquor Commission (“AGLC”) and Horse Racing Alberta (“HRA”), CSA’s license issued by the AGLC and SCCL’s licenses issued by the Great Britain Gambling Commission are indefinite-lived intangible assets and therefore are not amortized. The Company’s casino licenses related to CPL are finite-lived intangible assets and are amortized over their respective useful lives. See Note 6. ﻿ Foreign Currency – The Company’s functional currency is the U.S. dollar (“USD” or “$”). Foreign subsidiaries with a functional currency other than the U.S. dollar translate assets and liabilities at current exchange rates at the end of the reporting periods, while income and expense accounts are translated at average exchange rates for the respective periods. The Company and its subsidiaries enter into various transactions made in currencies different from their functional currencies. These transactions are typically denominated in the Canadian dollar (“CAD”), Euro (“EUR”), Polish zloty (“PLN”) and British pound (“GBP”). Gains and losses resulting from changes in foreign currency exchange rates related to these transactions are included in non-operating income (expense) as they occur. ﻿ The exchange rates to the U.S. dollar used to translate balances at the end of the reported periods are as follows: ﻿ ﻿
﻿ |  |  |  |
﻿ |  | December 31, |  | December 31,
﻿Ending Rates |  | 2017 |  | 2016
﻿Canadian dollar (CAD) |  | 1.2545 |  | 1.3427
﻿Euros (EUR) |  | 0.8334 |  | 0.9476
﻿Polish zloty (PLN) |  | 3.4841 |  | 4.2065
﻿British pound (GBP) |  | 0.7396 |  | 0.8106
﻿ ﻿
﻿ |  |  |  |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |  |  |  |
﻿ |  | For the year |  |  |  |
﻿ |  | ended December 31, |  | % Change
﻿Average Rates |  | 2017 |  | 2016 |  | 2015 |  | 2017/2016 |  | 2016/2015
﻿Canadian dollar (CAD) |  | 1.2981 |  | 1.3256 |  | 1.2786 |  | 2.1% |  | (3.7%)
﻿Euros (EUR) |  | 0.8871 |  | 0.9041 |  | 0.9014 |  | 1.9% |  | (0.3%)
﻿Polish zloty (PLN) |  | 3.7764 |  | 3.9455 |  | 3.7706 |  | 4.3% |  | (4.6%)
﻿British pound (GBP) |  | 0.7767 |  | 0.7410 |  | 0.6545 |  | (4.8%) |  | (13.2%)
﻿Source: Pacific Exchange Rate Service |  |  |  |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |  |  |  |
﻿ Comprehensive Income – Comprehensive income includes the effect of fluctuations in foreign currency rates on the values of the Company’s foreign investments. ﻿ Revenue Recognition – Casino revenue is the aggregate net difference between gaming wins and losses, with liabilities recognized for chips in the customer’s possession. Hotel, bowling, food and beverage revenue is recognized when products are delivered or services are performed. Pari-mutuel revenue is the aggregate difference between racing handle and payouts, with liabilities recognized for commissions. Management and consulting fees are recognized as revenue when services are provided. Revenue from advance deposits on rooms and advance ticket sales is deferred until services are provided to the customer. The incremental amount of unpaid progressive jackpots is recorded as a liability and a reduction of casino revenue in the period during which the progressive jackpot increases. Revenue is recognized net of incentives related to gaming play and points earned in point-loyalty programs. ﻿ At CRA, CSA and CAL, the AGLC retains 85% of slot machine net win, of which 15% is allocated to charities designated by the AGLC and 70% is allocated to the Alberta Lottery Fund. At CDR, the AGLC retains 40% of slot machine net win, which is allocated to the Alberta Lottery Fund, and HRA retains 16.25% of slot machine net win, which is used to fund horse-racing programs. For all table games, excluding poker and craps, the casino is required to allocate 50% of its net win to a charity designated by the AGLC, with the exception of the Company’s St. Albert casino, which allocates 35% of its net win to a charity designated by the AGLC. For poker and craps, 25% of the casino’s net win is allocated to a charity. CRA, CSA, CAL and CDR record revenue net of the amounts retained by the AGLC, HRA, charities and the Alberta Lottery Fund. ﻿ Promotional Allowances - Hotel accommodations and food and beverage furnished without charge to customers are included in gross revenue at retail value and are deducted as promotional allowances to arrive at net operating revenue. The Company issues coupons and downloadable promotional credits to customers for the purpose of generating future revenue. The value of coupons and downloadable promotional credits redeemed is applied against the revenue generated on the day of the redemption. The estimated cost of providing promotional allowances is included in casino expenses. For the years ended December 31, 2017, 2016, and 2015, the estimated direct cost of providing promotional allowances were as follows: ﻿ ﻿ ﻿
﻿ |  |  |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |  |  |
﻿ |  | For the year
﻿ |  | ended December 31,
﻿Amounts in thousands |  | 2017 |  | 2016 |  | 2015
﻿Hotel |  | $ | 47 |  | $ | 49 |  | $ | 59
﻿Food and beverage |  |  | 1,117 |  |  | 1,047 |  |  | 1,004
﻿ |  | $ | 1,164 |  | $ | 1,096 |  | $ | 1,063
﻿ |  |  |  |  |  |  |  |  |
﻿ Loyalty Programs - Members of the Company’s casinos’ player clubs earn points based on, among other things, their volume of play at the Company’s casinos. Players can accumulate points over time that they may redeem at their discretion under the terms of the program. The Company records a liability based on the redemption value of the points earned, and records a corresponding reduction in casino revenue. Points can be redeemed for cash, downloadable promotional credits and/or various amenities at the casino, such as meals, hotel stays and gift shop items. The value of the points is offset against the revenue in the period in which the points were earned. The value of unused or unredeemed points is included in accrued liabilities on the Company’s consolidated balance sheets. The expiration of unused points results in a reduction of the liability. As of December 31, 2017 and 2016, the outstanding balance of this liability on the Company’s consolidated balance sheet was $0.7 million. ﻿ Stock-Based Compensation – Stock-based compensation expense is measured at the grant date based on the fair value of the award and is recognized as expense over the vesting period. The Company accounts for forfeitures as they occur. The Company uses the Black-Scholes option pricing model for all non-performance option grants and the Monte Carlo option pricing model for all performance stock unit grants related to total shareholder return to determine the fair value of all such grants. See Note 10. ﻿ Advertising Costs – Advertising costs are expensed when incurred by the Company. Advertising costs were $2.1 million, $2.0 million and $1.7 million in the years ended December 31, 2017, 2016 and 2015, respectively. ﻿ Income Taxes – The Company accounts for income taxes using the asset and liability method, which provides that deferred tax assets and liabilities are recorded based on the difference between the tax bases of assets and liabilities and their carrying amounts for financial reporting purposes, at a rate expected to be in effect when the differences become deductible or payable. Recorded deferred tax assets are evaluated for impairment by reviewing internal estimates for future taxable income. During the third quarter of 2017, the Company released its $5.7 million valuation allowance on its deferred tax assets, resulting in a tax benefit ﻿ The Tax Act, which was enacted on December 22, 2017, included significant changes to the Internal Revenue Code, including, among other items, a reduction of the federal corporate tax rate to 21%, a one-time transition tax on earnings of certain foreign subsidiaries that were previously deferred, and the creation of new taxes on certain foreign earnings. The Company has not completed its analysis of the tax impact resulting from the enactment of the Tax Act. However, where possible, the Company has estimated the effects on its existing deferred tax balances and the one-time transition tax. See Note 11 for more discussion of the provisional amounts recorded by the Company related to the Tax Act. ﻿ Earnings Per Share – The calculation of basic earnings per share considers the weighted average outstanding common shares in the computation. The calculation of diluted earnings per share also gives effect to all potentially dilutive securities. The calculation of diluted earnings per share is based upon the weighted average number of common shares outstanding during the period, plus, if dilutive, the assumed exercise of stock options using the treasury stock method. Weighted average shares outstanding for the years ended December 31, 2017, 2016 and 2015 were as follows: ﻿ ﻿
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﻿ |  |  |  |  |  |  |  |  |
﻿ |  | For the year
﻿ |  | ended December 31,
﻿Amounts in thousands |  | 2017 |  | 2016 |  | 2015
﻿Weighted average common shares, basic |  |  | 25,068 |  |  | 24,435 |  |  | 24,395
﻿Dilutive effect of stock options |  |  | 491 |  |  | 233 |  |  | 40
﻿Weighted average common shares, diluted |  |  | 25,559 |  |  | 24,668 |  |  | 24,435
﻿ |  |  |  |  |  |  |  |  |
﻿ The following stock options are anti-dilutive and have not been included in the weighted-average shares outstanding calculation: ﻿
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﻿ |  | For the year
﻿ |  | ended December 31,
﻿Amounts in thousands |  | 2017 |  | 2016 |  | 2015
﻿Stock options |  |  | 0 |  |  | 35 |  |  | 1,438
﻿ |  |  |  |  |  |  |  |  |

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