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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2022
Income Taxes [Abstract] |
US And Foreign Pre-Tax Income (Loss) |
Amounts in thousands |  | 2022 |  | 2021 |  | 2020
Income (loss) before taxes: |  |  |  |  |  |  |  |  |
US |  | $ | (10,142) |  | $ | 29,715 |  | $ | (45,927)
Foreign |  |  | 16,152 |  |  | (1,566) |  |  | 2,639
Total income (loss) before taxes |  | $ | 6,010 |  | $ | 28,149 |  | $ | (43,288)
(Benefit) Provision For Income Taxes |
|  | For the year ended December 31,
Amounts in thousands |  |  | 2022 |  |  | 2021 |  |  | 2020
US - Current |  | $ | 3,176 |  | $ | 5,160 |  | $ | 270
US - Deferred |  |  | (14,981) |  |  | — |  |  | 973
(Benefit) provision for US income taxes |  | $ | (11,805) |  | $ | 5,160 |  | $ | 1,243
Foreign - Current |  | $ | 4,291 |  | $ | 866 |  | $ | 1,130
Foreign - Deferred |  |  | (146) |  |  | 345 |  |  | 2,475
Provision for foreign income taxes |  | $ | 4,145 |  | $ | 1,211 |  | $ | 3,605
Total (benefit) provision for income taxes |  | $ | (7,660) |  | $ | 6,371 |  | $ | 4,848
Reconciliation Of Effective Income Tax Rate Statutory Federal Income Tax Rate |
Amounts in thousands | 2022 | 2021 | 2020
US federal income tax statutory rate | 21.0% | 21.0% | (21.0%)
Foreign tax rate differential | 18.6% | (0.5%) | (5.8%)
State income tax (net of federal benefit) | 0.9% | 3.0% | (3.8%)
Meals, entertainment, gifts and giveaways | 3.7% | 0.4% | —
Statutory to US GAAP adjustments, including foreign currency | (3.7%) | 2.6% | (1.8%)
Valuation allowance | (173.5%) | (4.6%) | 41.0%
Unrecognized tax benefit | (4.7%) | (0.3%) | —
Stock options | 7.0% | 1.3% | (0.1%)
Global Intangible Low-Taxed Income ("GILTI"), net foreign tax credits | 2.5% | — | —
Permanent and other items | 0.7% | (0.3%) | 2.7%
Total provision for income taxes | (127.5%) | 22.6% | 11.2%
Deferred Tax Assets And Liabilities |
Amounts in thousands |  |  | 2022 |  |  | 2021
Deferred tax assets (liabilities) - US Federal and state: |  |  |  |  |  |
Deferred tax assets |  |  |  |  |  |
Amortization of goodwill for tax |  | $ | 8,101 |  | $ | 7,902
Financing obligation to VICI Properties, Inc. subsidiaries |  |  | 69,356 |  |  | 68,342
Operating and finance leases |  |  | 462 |  |  | 329
Disallowed interest expense |  |  | 3,588 |  |  | —
Accrued liabilities and other |  |  | 1,040 |  |  | 861
|  |  | 82,547 |  |  | 77,434
Valuation allowance |  |  | — |  |  | (10,236)
|  | $ | 82,547 |  | $ | 67,198
Deferred tax liabilities |  |  |  |  |  |
Property and equipment |  | $ | (66,062) |  | $ | (66,616)
Operating and finance leases |  |  | (444) |  |  | (313)
Prepaid expenses |  |  | (342) |  |  | (269)
Other |  |  | (718) |  |  | —
|  | $ | (67,566) |  | $ | (67,198)
Long-term deferred tax asset |  | $ | 14,981 |  | $ | —
Deferred tax assets (liabilities) - foreign |  |  |  |  |  |
Deferred tax assets |  |  |  |  |  |
Property and equipment |  | $ | 276 |  | $ | 704
NOL carryforward |  |  | 7,464 |  |  | 6,331
Accrued liabilities and other |  |  | 984 |  |  | 1,018
Operating and finance leases |  |  | 8,415 |  |  | 8,615
Subsidiary liquidation |  |  | 2,810 |  |  | 3,802
Exchange rate gain |  |  | 926 |  |  | 992
|  |  | 20,875 |  |  | 21,462
Valuation allowance |  |  | (9,907) |  |  | (10,088)
|  | $ | 10,968 |  | $ | 11,374
Deferred tax liabilities |  |  |  |  |  |
Property and equipment |  | $ | (3,823) |  | $ | (4,071)
Exchange rate loss |  |  | (4) |  |  | (158)
Intangibles |  |  | (1,037) |  |  | (1,110)
Operating and finance leases |  |  | (7,726) |  |  | (7,894)
Others |  |  | (592) |  |  | (501)
|  | $ | (13,182) |  | $ | (13,734)
Long-term deferred tax liability |  | $ | (2,214) |  | $ | (2,360)
Periods Subject To Examination Of Tax Returns |
Jurisdiction |  | Periods |
US Federal |  | 2017(1), 2019-2021 |
US State - Colorado |  | 2018-2021 |
US State – Missouri |  | 2019-2021 |
US State – West Virginia |  | 2019-2021 |
Canada |  | 2008-2021 |
Mauritius |  | 2019-2021 |
Poland |  | 2017-2021 |
Austria |  | 2017-2021 |
Deferred Tax Assets Expiration |
Amounts in thousands |  |  |
2022 - 2032 |  | $ | 176
2033 - 2042 |  |  | 6,424
No expiration |  |  | 864
Total deferred tax assets |  | $ | 7,464
Unrecognized Tax Benefits |
Amounts in thousands |  | 2022 |  | 2021
Unrecognized tax benefit - January 1 |  | $ | 777 |  | $ | 835
Gross increases - tax positions in prior period |  |  | 0 |  |  | 3
Gross decreases - tax positions in prior period |  |  | (31) |  |  | —
Gross increases - tax positions in current period |  |  | — |  |  | —
Settlements |  |  | — |  |  | —
Lapse of statute of limitations |  |  | (218) |  |  | (61)
Unrecognized tax benefit - December 31 |  | $ | 528 |  | $ | 777

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