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Other Balance Sheet Captions
12 Months Ended
Dec. 31, 2023
Other Balance Sheet Captions [Abstract]  
Other Balance Sheet Captions 10.  OTHER BALANCE SHEET CAPTIONS

Accrued liabilities include the following as of December 31, 2023 and 2022:

December 31,

Amounts in thousands

2023

2022

Accrued commissions (AGLC)

$

3,141

$

2,436

Progressive slot, table and on track liability

6,243

3,719

Player point liability

2,296

1,047

Chip liability

1,087

639

Racing-related liabilities

482

814

Deposit liability

513

368

Deferred revenue

1,995

1,026

Construction liability

4,546

3,562

Other accrued liabilities

8,753

5,401

Total

$

29,056

$

19,012

Accrued commissions (AGLC) include the portion of slot machine net sales and table game wins owed to the AGLC as of December 31, 2023 and 2022.

Taxes payable include the following as of December 31, 2023 and 2022:

December 31,

Amounts in thousands

2023

2022

Accrued property taxes

$

1,485

$

1,478

Gaming taxes payable

6,199

6,787

Income taxes payable

12,145

1,238

Other taxes payable

1,172

298

Total

$

21,001

$

9,801

Taxes payable and other include the following as of December 31, 2023 and 2022:

December 31,

Amounts in thousands

2023

2022

Caruthersville project financing

$

40,100

$

5,000

Income taxes payable - long term

1,031

1,265

Other taxes payable and other

627

700

Total

$

41,758

$

6,965

The Caruthersville project financing liability will become part of the Master Lease financing obligation once construction on the project is complete.