Mohegan Tribal Gaming Authority 10-Q 14 Feb 14 2014 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information Document	3 Months Ended
	Dec. 31, 2013
Entity Registrant Name	'MOHEGAN TRIBAL GAMING AUTHORITY
Entity Central Index Key	'0001005276
Current Fiscal Year End Date	'--09-30
Entity Filer Category	'Non-accelerated Filer
Document Type	'10-Q
Document Period End Date	31-Dec-13
Document Fiscal Year Focus	'2014
Document Fiscal Period Focus	'Q1
Amendment Flag	'false
Entity Common Stock, Shares Outstanding	0

CONDENSED_CONSOLIDATED_BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)	Dec. 31, 2013	Sep. 30, 2013
In Thousands, unless otherwise specified
Current assets:	'	'
Cash and cash equivalents	$75,602	$63,624
Restricted cash	4,951	13,757
Receivables, net	22,596	26,142
Inventories	15,182	13,990
Other current assets	21,145	20,518
Total current assets	139,476	138,031
Non-current assets:	'	'
Property and equipment, net	1,472,707	1,476,175
Goodwill	39,459	39,459
Other intangible assets, net	405,416	405,518
Other assets, net	75,799	76,967
Total assets	2,132,857	2,136,150
Current liabilities:	'	'
Current portion of long-term debt	44,819	25,219
Current portion of relinquishment liability	68,261	62,947
Due to Mohegan Tribe	7,584	6,308
Current portion of capital leases	1,939	2,302
Trade payables	15,262	10,531
Construction payables	8,645	11,011
Accrued interest payable	32,634	23,296
Other current liabilities	128,454	123,982
Total current liabilities	307,598	265,596
Non-current liabilities:	'	'
Long-term debt, net of current portion	1,673,127	1,628,173
Relinquishment liability, net of current portion	0	11,418
Due to Mohegan Tribe, net of current portion	21,920	23,420
Capital leases, net of current portion	2,943	3,138
Other long-term liabilities	5,274	5,020
Total liabilities	2,010,862	1,936,765
Commitments and Contingencies	'	'
Capital:	'	'
Retained earnings	121,982	199,236
Mohegan Tribal Gaming Authority capital	121,982	199,236
Non-controlling interests	13	149
Total capital	121,995	199,385
Total liabilities and capital	$2,132,857	$2,136,150

CONDENSED_CONSOLIDATED_STATEME

CONDENSED CONSOLIDATED STATEMENTS OF INCOME (LOSS) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Revenues:	'	'
Gaming	$274,753	$289,609
Food and beverage	22,719	20,989
Hotel	10,692	9,944
Retail, entertainment and other	29,505	27,064
Gross revenues	337,669	347,606
Less-Promotional allowances	-24,846	-22,851
Net revenues	312,823	324,755
Operating costs and expenses:	'	'
Gaming	176,302	175,786
Food and beverage	10,099	10,636
Hotel	3,720	3,393
Retail, entertainment and other	12,776	10,306
Advertising, general and administrative	46,942	46,584
Corporate	9,432	5,733
Depreciation and amortization	19,118	20,164
(Gain) loss on disposition of assets	-1	133
Severance	0	-179
Pre-opening	1,162	0
Total operating costs and expenses	279,550	272,556
Income from operations	33,273	52,199
Other income (expense):	'	'
Accretion of discount to the relinquishment liability	-551	-1,243
Interest income	1,644	1,457
Interest expense, net of capitalized interest	-38,969	-43,274
Loss on early extinguishment of debt	-62,083	-8
Other expense, net	-704	-945
Total other expense	-100,663	-44,013
Net income (loss)	-67,390	8,186
Loss attributable to non-controlling interests	136	914
Net income (loss) attributable to Mohegan Tribal Gaming Authority	($67,254)	$9,100

CONDENSED_CONSOLIDATED_STATEME1

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN CAPITAL (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Increase (Decrease) in Stockholders' Equity [Roll Forward]	'	'
Balance	$199,385	$209,263
Net income (loss)	-67,390	8,186
Distributions to Mohegan Tribe	-10,000	-10,000
Balance	121,995	207,449
Mohegan Tribal Gaming Authority	'	'
Increase (Decrease) in Stockholders' Equity [Roll Forward]	'	'
Balance	199,236	208,681
Net income (loss)	-67,254	9,100
Distributions to Mohegan Tribe	-10,000	-10,000
Balance	121,982	207,781
Non-controlling Interests	'	'
Increase (Decrease) in Stockholders' Equity [Roll Forward]	'	'
Balance	149	582
Net income (loss)	-136	-914
Distributions to Mohegan Tribe	0	0
Balance	$13	($332)

CONDENSED_CONSOLIDATED_STATEME2

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Cash flows provided by (used in) operating activities:	'	'
Net income (loss)	($67,390)	$8,186
Adjustments to reconcile net income to net cash flows provided by operating activities:	'	'
Depreciation and amortization	19,118	20,164
Accretion of discount to the relinquishment liability	551	1,243
Loss on early extinguishment of debt	58,287	8
Cash paid for accretion of discount to the relinquishment liability	-621	-1,031
Payments of tender offer costs and discounts	-48,155	0
Amortization of debt issuance costs and accretion of bond discounts	2,326	3,021
Amortization of net deferred gain on settlement of derivative instruments	0	-25
Provision for losses on receivables	802	1,147
(Gain) loss on disposition of assets	-1	133
Loss from unconsolidated affiliates	696	934
Changes in operating assets and liabilities:	'	'
(Increase) decrease in receivables	3,376	-658
(Increase) decrease in inventories	-1,192	442
(Increase) decrease in other assets	-2,851	6,508
Increase (decrease) in trade payables	4,739	-2,792
Increase (decrease) in accrued interest	9,338	-22,331
Increase (decrease) in other liabilities	8,273	-5,535
Net cash flows provided by (used in) operating activities	-12,704	9,414
Cash flows provided by (used in) investing activities:	'	'
Purchases of property and equipment, net of increase (decrease) in construction payables of $(2,366) and $2,810, respectively	-15,168	-10,372
Issuance of third-party loans and advances	-382	-661
Payments received on third-party loans	532	34
Decrease in restricted cash, net	7,518	3,976
Proceeds from asset sales	5	118
Investments in unconsolidated affiliates	-29	-4,927
Net cash flows used in investing activities	-7,524	-11,832
Cash flows provided by (used in) financing activities:	'	'
Credit Facility/Line of Credit repayments	-69,441	0
Credit Facility/Line of Credit borrowings	78,794	0
Repayments to Mohegan Tribe	-1,375	-2,487
Repayments of other long-term debt	-190,935	0
Principal portion of relinquishment liability payments	-6,034	-5,622
Distributions to Mohegan Tribe	-10,000	-10,000
Payments of financing fees	-12,437	-2,721
Payments on capital lease obligations	-558	-1,662
Net cash flows provided by (used in) financing activities	32,206	-23,492
Net increase (decrease) in cash and cash equivalents	11,978	-25,910
Cash and cash equivalents at beginning of period	63,624	114,084
Cash and cash equivalents at end of period	75,602	88,174
Supplemental disclosures:	'	'
Cash paid during the period for interest	27,579	61,915
Credit Facility | Prior Bank Credit Facility	'	'
Cash flows provided by (used in) financing activities:	'	'
Credit Facility/Line of Credit repayments	-393,000	-1,000
Credit Facility | Prior Term Loan Facility	'	'
Cash flows provided by (used in) financing activities:	'	'
Credit Facility/Line of Credit repayments	-222,103	0
Credit Facility | Bank Credit Facility - Revolving Facility	'	'
Cash flows provided by (used in) financing activities:	'	'
Credit Facility/Line of Credit repayments	-42,000	0
Credit Facility/Line of Credit borrowings	56,000	0
Credit Facility | Bank Credit Facility - Term Loan A Facility	'	'
Cash flows provided by (used in) financing activities:	'	'
Credit Facility/Line of Credit borrowings	124,343	0
Credit Facility | Bank Credit Facility - Term Loan B Facility	'	'
Cash flows provided by (used in) financing activities:	'	'
Credit Facility/Line of Credit borrowings	$720,952	$0

CONDENSED_CONSOLIDATED_STATEME3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Parentheticals) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Statement of Cash Flows [Abstract]	'	'
Increase (decrease) in construction payables	($2,366)	$2,810

ORGANIZATION

ORGANIZATION	3 Months Ended
	Dec. 31, 2013
ORGANIZATION [Abstract]	'
ORGANIZATION	'
	ORGANIZATION:
	The Mohegan Tribe of Indians of Connecticut (the “Mohegan Tribe” or the “Tribe”) established the Mohegan Tribal Gaming Authority (the “Authority”) in July 1995 with the exclusive authority to conduct and regulate gaming activities for the Tribe on Tribal lands and the non-exclusive authority to conduct such activities elsewhere. The Tribe is a federally-recognized Indian tribe with an approximately 544-acre reservation situated in Southeastern Connecticut, adjacent to Uncasville, Connecticut. Under the Indian Gaming Regulatory Act of 1988, federally-recognized Indian tribes are permitted to conduct full-scale casino gaming operations on tribal lands, subject to, among other things, the negotiation of a compact with the affected state. The Tribe and the State of Connecticut entered into a compact (the “Mohegan Compact”), which was approved by the United States Secretary of the Interior. The Authority is primarily engaged in the ownership, operation and development of gaming facilities. In October 1996, the Authority opened Mohegan Sun, a gaming and entertainment complex situated on a 185-acre site on the Tribe's reservation. The Authority is governed by a nine-member Management Board, whose members also comprise the Mohegan Tribal Council, the governing body of the Tribe. Any change in the composition of the Mohegan Tribal Council results in a corresponding change in the Authority's Management Board.
	As of December 31, 2013, the following subsidiaries were wholly-owned by the Authority: Mohegan Basketball Club, LLC (“MBC”), Mohegan Golf, LLC (“Mohegan Golf”), Mohegan Commercial Ventures-PA, LLC (“MCV-PA”), Mohegan Ventures-Northwest, LLC (“Mohegan Ventures-NW”), Mohegan Ventures Wisconsin, LLC (“MVW”), MTGA Gaming, LLC (“MTGA Gaming”), Downs Lodging, LLC ("Downs Lodging") and Mohegan Gaming Advisors, LLC ("Mohegan Gaming Advisors").
	MBC owns and operates the Connecticut Sun, a professional basketball team in the Women's National Basketball Association (the “WNBA”). MBC currently owns a 4.2% membership interest in WNBA, LLC.
	Mohegan Golf owns and operates the Mohegan Sun Country Club at Pautipaug golf course in Southeastern Connecticut.
	MCV-PA holds a 0.01% general partnership interest in each of Downs Racing, L.P., Backside, L.P., Mill Creek Land, L.P. and Northeast Concessions, L.P. (collectively, along with MCV-PA, the “Pocono Downs Subsidiaries”), while the Authority holds the remaining 99.99% limited partnership interest in each entity. Downs Racing, L.P. (“Downs Racing”) owns and operates Mohegan Sun at Pocono Downs, a gaming and entertainment facility situated on a 400-acre site in Plains Township, Pennsylvania, and several off-track wagering facilities located elsewhere in Pennsylvania (collectively, the “Pennsylvania Facilities”). The Authority views Mohegan Sun and the Pennsylvania Facilities as two separate operating segments.
	Mohegan Ventures-NW and the Tribe hold 49.15% and 9.85% membership interests in Salishan-Mohegan, LLC (“Salishan-Mohegan”), respectively. Salishan-Mohegan was formed with an unrelated third-party to participate in the development and management of a proposed casino to be owned by the federally-recognized Cowlitz Indian Tribe of Washington (the “Cowlitz Tribe”) and to be located in Clark County, Washington (the “Cowlitz Project”). Salishan-Mohegan holds a 100% membership interest in Salishan-Mohegan Two, LLC ("Salishan-Mohegan Two"), which was formed to acquire certain property related to the Cowlitz Project.
	MVW holds a 100% membership interest in Wisconsin Tribal Gaming, LLC (“WTG”), which was formed to participate in the development of a proposed casino to be owned by the federally-recognized Menominee Indian Tribe of Wisconsin (the “Menominee Tribe”) and to be located in Kenosha, Wisconsin (the “Menominee Project”).
	MTGA Gaming holds a 100% membership interest in Mohegan Gaming & Hospitality, LLC (“MG&H”), an unrestricted subsidiary of the Authority. MG&H holds a 100% membership interest in Mohegan Resorts, LLC (“Mohegan Resorts”). Mohegan Resorts holds a 100% membership interest in Mohegan Resorts Mass, LLC, which was formed to pursue potential gaming opportunities in the Commonwealth of Massachusetts. Mohegan Resorts also holds 100% membership interests in Mohegan Resorts New York, LLC and Mohegan Gaming New York, LLC (collectively, the “Mohegan New York Entities”). The Mohegan New York Entities were formed to pursue potential gaming opportunities in the State of New York.
	Downs Lodging, an unrestricted subsidiary of the Authority, was formed to develop, finance and build Project Sunlight, a hotel and convention center located at Mohegan Sun at Pocono Downs.
	Mohegan Gaming Advisors, an unrestricted subsidiary of the Authority, was formed to pursue gaming opportunities outside the State of Connecticut, including management contracts and consulting agreements for casino and entertainment properties in the United States. Mohegan Gaming Advisors holds 100% membership interests in MGA Holding NJ, LLC and MGA Gaming NJ, LLC (collectively, the "Mohegan New Jersey Entities"). The Mohegan New Jersey Entities were formed to pursue management contracts and consulting agreements in the State of New Jersey. In October 2012, MGA Holding NJ, LLC acquired a 10% ownership interest in Resorts Casino Hotel in Atlantic City, New Jersey.
	Mohegan Gaming Advisors also holds 100% membership interests in MGA Holding MA, LLC and MGA Gaming MA, LLC (collectively, the “Mohegan MA Entities”). The Mohegan MA Entities were formed to pursue potential gaming opportunities in the Commonwealth of Massachusetts.
	In addition, Mohegan Gaming Advisors holds 100% membership interests in MGA Holding PA, LLC and MGA Gaming PA, LLC (collectively, the “Mohegan PA Entities”). The Mohegan PA Entities were formed to pursue potential gaming opportunities in the Commonwealth of Pennsylvania.

BASIS_OF_PRESENTATION

BASIS OF PRESENTATION	3 Months Ended
	Dec. 31, 2013
BASIS OF PRESENTATION [Abstract]	'
BASIS OF PRESENTATION	'
	BASIS OF PRESENTATION:
	The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and with instructions to Form 10-Q and Rule 10-01 of Regulation S-X. In accordance with Rule 10-01, the accompanying unaudited condensed consolidated financial statements do not include all of the information and footnotes required by accounting principles generally accepted in the United States of America for complete consolidated financial statements. The accompanying year-end condensed consolidated balance sheet was derived from audited financial statements, but does not include all disclosures required by accounting principles generally accepted in the United States of America. In management's opinion, all adjustments, including normal recurring accruals and adjustments, necessary for a fair statement of the Authority's operating results for the interim period, have been included.
	The gaming market in the Northeastern United States is seasonal in nature, with peak gaming activities often occurring at Mohegan Sun and Mohegan Sun at Pocono Downs during the months of May through August. Accordingly, the Authority's operating results for the three months ended December 31, 2013 are not necessarily indicative of operating results for other interim periods or an entire fiscal year.
	The accompanying condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Authority's Annual Report on Form 10-K for the fiscal year ended September 30, 2013.
	Principles of Consolidation
	The accompanying condensed consolidated financial statements include the accounts of the Authority and its majority and wholly-owned subsidiaries and entities. In accordance with authoritative guidance issued by the Financial Accounting Standards Board (the “FASB”) pertaining to consolidation of variable interest entities, the accounts of Salishan-Mohegan are consolidated into the accounts of Mohegan Ventures-NW, as Mohegan Ventures-NW is deemed to be the primary beneficiary. In consolidation, all intercompany balances and transactions were eliminated.
	Revision
	The Authority recorded an adjustment to correct an error in the classification of its 2004 7 1/8% Senior Subordinated Notes due August 2014 as of September 30, 2013, which was incorrectly included within long-term debt, net of current portion, in the Authority's previously reported September 30, 2013 balance sheet. The Authority correctly disclosed the current portion of long-term debt within the debt maturities schedule accompanying Note 6 to its previously reported September 30, 2013 balance sheet, however, inadvertently included these notes within long-term debt, net of current portion, in the previously reported September 30, 2013 balance sheet. The effect of this revision on the September 30, 2013 balance sheet was a decrease in long-term debt, net of current portion, and an increase in current portion of long-term debt of $21.2 million. The supplemental condensed consolidating balance sheet within Note 8 also has been revised to reflect this adjustment. The Authority has concluded that this error was not material to the previously issued financial statements.
	In addition, certain amounts in the accompanying 2013 condensed consolidated financial statements have been reclassified to conform to 2014 presentation.
	Long-Term Receivables
	Long-term receivables consist primarily of receivables from affiliates and tenants and others. The following table presents a reconciliation of long-term receivables, including current portions, and the related reserves for doubtful collection of these long-term receivables (in thousands):
		Long-Term Receivables
		Affiliates			Tenants and Others			Total
	Balance, September 30, 2013 (1)	$	57,782		$	3,530		$	61,312
	Additions:
	Issuance of affiliate advances and tenant and other loans, including interest receivable	2,114			—			2,114
	Deductions:
	Payments received	—			(804		)	(804		)
	Balance, December 31, 2013 (1)	$	59,896		$	2,726		$	62,622
	__________
	-1	Includes interest receivable of $30.4 million and $29.1 million as of December 31, 2013 and September 30, 2013, respectively. The WTG receivables no longer accrue interest pursuant to a release and reimbursement agreement entered into in September 2010.
		Reserves for Doubtful Collection of Long-Term Receivables
		Affiliates			Tenants and Others			Total
	Balance, September 30, 2013	$	24,189		$	61		$	24,250
	Additions:
	Charges to bad debt expense	634			—			634
	Deductions:
	Adjustments	—			(3		)	(3		)
	Balance, December 31, 2013	$	24,823		$	58		$	24,881
	Fair Value of Financial Instruments
	The fair value amounts presented below are reported to satisfy disclosure requirements pursuant to authoritative guidance issued by the FASB pertaining to disclosures about fair values of financial instruments and are not necessarily indicative of amounts that the Authority could realize in a current market transaction.
	The Authority applies the following fair value hierarchy, which prioritizes the inputs utilized to measure fair value into three levels:
	•	Level 1 - Quoted prices for identical assets or liabilities in active markets;
	•	Level 2 - Quoted prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets or liabilities in inactive markets or valuations based on models where the significant inputs are observable or can be corroborated by observable market data; and
	•	Level 3 - Valuations based on models where the significant inputs are unobservable. The unobservable inputs reflect the Authority's estimates or assumptions that market participants would utilize in pricing such assets or liabilities.
	The Authority's assessment of the significance of a particular input requires judgment and may affect the valuation of financial assets and liabilities and their placement within the fair value hierarchy.
	The carrying amount of cash and cash equivalents, receivables, trade payables and promissory notes and certain credit facilities approximates fair value. The estimated fair value of the Authority's financing facilities and notes were as follows (in thousands):
		December 31, 2013
		Carrying Value			Fair Value
	Senior Secured Credit Facility - Revolving	$	14,000		$	13,790
	Senior Secured Credit Facility - Term Loan A	$	124,358		$	125,000
	Senior Secured Credit Facility - Term Loan B	$	720,101		$	740,950
	2013 9 3/4% Senior Unsecured Notes	$	500,000		$	537,500
	2004 7 1/8% Senior Subordinated Notes	$	21,156		$	21,130
	2005 6 7/8% Senior Subordinated Notes	$	9,654		$	9,642
	2012 11 % Senior Subordinated Notes	$	271,180		$	275,878
	The estimated fair values of the Authority's financing facilities and notes were based on Level 2 inputs (quoted market prices or prices of similar instruments) on or about December 31, 2013.
	Severance Costs and Expenses
	In September 2012, the Authority implemented a workforce reduction of approximately 330 positions in Uncasville, Connecticut, in an effort to further streamline its organization and better align operating costs with current market and business conditions. The costs associated with related post-employment severance benefits were expensed at the time the termination was communicated to the employees. Cash payments commenced in October 2012 and are anticipated to be completed in September 2014. The Authority does not anticipate incurring any additional severance charges in connection with this workforce reduction, other than charges that may arise from adjustments to the initial estimates utilized under the plan. The following table presents a reconciliation of the related severance liability (in thousands):
		Mohegan Sun
	Balance, September 30, 2013	$	1,417
	Cash payments	(387		)
	Balance, December 31, 2013	$	1,030

LONGTERM_DEBT

LONG-TERM DEBT	3 Months Ended
	Dec. 31, 2013
Debt Disclosure [Abstract]	'
LONG-TERM DEBT	'
	LONG-TERM DEBT:
	Long-term debt consisted of the following (in thousands, including current maturities):
		December 31,			September 30,
		2013			2013
	Prior Bank Credit Facility	$	—		$	393,000
	Prior Term Loan Facility, net of discount of $3,005	—			221,995
	Senior Secured Credit Facility - Revolving, due June 2018	14,000			—
	Senior Secured Credit Facility - Term Loan A, due June 2018, net of discount of $642	124,358			—
	Senior Secured Credit Facility - Term Loan B, due June 2018, net of discount of $9,899	720,101			—
	2009 11 1/2% Second Lien Senior Secured Notes, net of discount of $5	—			195
	2012 11 1/2% Second Lien Senior Secured Notes, net of discount of $8,898	—			190,902
	2013 9 3/4% Senior Unsecured Notes, due September 2021	500,000			500,000
	2004 7 1/8% Senior Subordinated Notes, due August 2014	21,156			21,156
	2005 6 7/8% Senior Subordinated Notes, due February 2015	9,654			9,654
	2012 11 % Senior Subordinated Notes, due September 2018, net of discount of $4,010 and $4,168, respectively	271,180			271,022
	Line of Credit	9,353			—
	2009 Mohegan Tribe Promissory Note, due September 2014	2,625			3,500
	2012 Mohegan Tribe Minor's Trust Promissory Note, due March 2016	17,500			18,000
	2013 Mohegan Tribe Promissory Note, due December 2018	7,420			7,420
	Downs Lodging Credit Facility, due July 2016	45,000			45,000
	Other	3,144			468
	Long-term debt, excluding capital leases	1,745,491			1,682,312
	Less: current portion of long-term debt	(50,444		)	(30,719		)
	Long-term debt, net of current portion	$	1,695,047		$	1,651,593
	Maturities of long-term debt are as follows (in thousands, including current maturities):
	Less than 1 year	$	50,444
	1-3 years	106,229
	3-5 years	1,102,186
	More than 5 years	501,183
	Total	$	1,760,042
	On November 19, 2013, the Authority completed a series of refinancing transactions relating to its Prior Bank Credit Facilities and 2009 and 2012 Second Lien Senior Secured Notes, including the repayment and termination of the Prior Bank Credit Facilities and the repurchase or redemption of the 2009 and 2012 Second Lien Senior Secured Notes with proceeds from new Senior Secured Credit Facilities (all further discussed below).
	The Authority incurred approximately $60.9 million in costs in connection with these refinancing transactions, consisting primarily of consulting, legal and tender and consent fees. Previously deferred debt issuance costs and debt discounts totaling $22.4 million, as well as $39.7 million in new transaction costs were expensed and recorded as a loss on early extinguishment of debt in the accompanying condensed consolidated statement of loss for the three months ended December 31, 2013. New debt issuance costs totaling $11.5 million were capitalized and included in other assets, net, in the accompanying condensed consolidated balance sheet as of December 31, 2013 and will be amortized over the term of the related debt. The remaining $9.7 million in new costs was reflected as debt discount and included in long-term debt, net of current portion, in the accompanying consolidated balance sheet as of December 31, 2013 and will be amortized over the term of the related debt.
	Prior Bank Credit Facilities
	First Lien, First Out Credit Facility
	In March 2012, the Authority entered into a Fourth Amended and Restated Bank Credit Facility providing for a $400.0 million term loan and a revolving loan with letter of credit and borrowing capacity of up to $75.0 million from a syndicate of financial institutions and commercial banks, with Bank of America, N.A. serving as Administrative Agent (the "Prior Bank Credit Facility"). On November 19, 2013, the Authority repaid and terminated the Prior Bank Credit Facility with proceeds from new Senior Secured Credit Facilities (further discussed below). As of September 30, 2013, accrued interest, including commitment fees, on the Prior Bank Credit Facility was $61,000.
	First Lien, Second Out Term Loan Facility
	In March 2012, the Authority entered into a loan agreement providing for a $225.0 million first lien, second out term loan with Wells Fargo Gaming Capital, LLC serving as Administrative Agent (the "Prior Term Loan Facility" and, together with the Prior Bank Credit Facility, the "Prior Bank Credit Facilities"). On November 19, 2013, the Authority repaid and terminated the Prior Term Loan Facility with proceeds from new Senior Secured Credit Facilities (further discussed below). As of September 30, 2013, accrued interest on the Prior Term Loan Facility was $1.1 million.
	Senior Secured Credit Facilities
	On November 19, 2013, the Authority entered into a loan agreement among the Authority, the Tribe, the Guarantors as defined below, RBS Citizens, N.A. as Administrative and Collateral Agent and the other lenders and financial institutions party thereto, providing for $955.0 million in aggregate principal amount of senior secured credit facilities (the “Senior Secured Credit Facilities”), comprised of a $100.0 million senior secured revolving credit facility (the “Revolving Facility”), a $125.0 million senior secured term loan A facility (the “Term Loan A Facility”) and a $730.0 million senior secured term loan B facility (the “Term Loan B Facility"). The Senior Secured Credit Facilities mature on June 15, 2018, subject to extension based on the satisfaction of certain conditions to November 19, 2018 (in the case of the Revolving Facility and the Term Loan A Facility) and November 19, 2019 (in the case of the Term Loan B Facility).
	The Term Loan A Facility amortizes in equal quarterly installments in an aggregate annual amount equal to 5.0% of the original principal amount for the first year after the closing date, 7.5% of the original principal amount for the second year after the closing date and 10.0% of the original principal amount in each year thereafter, with the balance payable on the maturity date of the Term Loan A Facility. The Term Loan B Facility amortizes in equal quarterly installments in an aggregate annual amount equal to 1.0% of the original principal amount. Amortization of the Term Loan A Facility and Term Loan B Facility begins with the first full fiscal quarter after the closing date. The proceeds from the Term Loan A Facility and Term Loan B Facility, together with a drawing under the Revolving Facility, were used to satisfy in full all amounts due under the Authority's Prior Bank Credit Facilities, to repurchase or redeem all of the Authority's outstanding 2009 and 2012 Second Lien Senior Secured Notes and to otherwise satisfy and discharge the obligations in respect of such notes and to pay related fees and expenses. The Revolving Facility will otherwise be available for general corporate purposes.
	As of December 31, 2013, amounts outstanding under the Revolving Facility, Term Loan A Facility and Term Loan B Facility totaled $14.0 million, $125.0 million and $730.0 million, respectively. As of December 31, 2013, letters of credit issued under the Revolving Facility totaled $2.8 million, of which no amount was drawn. Inclusive of letters of credit, which reduce borrowing availability under the Revolving Facility, and after taking into account restrictive financial covenant requirements, the Authority had approximately $73.8 million of borrowing capacity under its Revolving Facility and Line of Credit as of December 31, 2013.
	Borrowings under the Senior Secured Credit Facilities incur interest as follows: (i) for base rate loans under the Revolving Facility and Term Loan A Facility, a base rate equal to the highest of (a) the prime rate, (b) the federal funds rate plus 50 basis points and (c) the one-month LIBOR rate plus 100 basis points (the highest of (a), (b) and (c), the “base rate”), plus a leverage-based margin of 250 to 350 basis points; (ii) for Eurodollar rate loans under the Revolving Facility and Term Loan A Facility, the applicable LIBOR rate plus a leverage-based margin of 350 to 450 basis points; (iii) for base rate loans under the Term Loan B Facility, the base rate (subject to a 2.0% floor) plus 350 basis points; and (iv) for Eurodollar rate loans under the Term Loan B Facility, the applicable LIBOR rate (subject to a 1.0% floor) plus 450 basis points. The Authority also is required to pay a leverage-based commitment fee of between 37.5 and 50 basis points for unused commitments under the Revolving Facility. Interest on base rate loans is payable quarterly in arrears. Interest on Eurodollar rate loans of three months or less is payable at the end of each applicable interest period and for Eurodollar rate loans of more than three months, interest is payable at intervals of three months duration after the beginning of such interest period.
	As of December 31, 2013, the $14.0 million outstanding under the Revolving Facility was comprised of a $4.0 million base rate loan based on a base rate of 3.25% plus 325 basis points and a $10.0 million Eurodollar rate loan based on a Eurodollar rate of 0.17% plus 425 basis points. The commitment fee was 0.50% as of December 31, 2013. As of December 31, 2013, the $125.0 million outstanding under the Term Loan A Facility was based on a Eurodollar rate of 0.25% plus 425 basis points. As of December 31, 2013, the $730.0 million outstanding under the Term Loan B Facility was based on the Eurodollar rate floor of 1.0% plus 450 basis points. As of December 31, 2013, accrued interest, including commitment fees, on the Senior Secured Credit Facilities was $895,000.
	The Authority's obligations under the Senior Secured Credit Facilities are fully and unconditionally guaranteed, jointly and severally, by the Pocono Downs Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming (collectively, the “Guarantors”). The Senior Secured Credit Facilities are collateralized by a first priority lien on substantially all of the Authority's property and assets and those of the Guarantors (other than MBC), including the assets that comprise Mohegan Sun at Pocono Downs and a leasehold mortgage on the land and improvements that comprise Mohegan Sun (the Authority and the Guarantors, other than MBC, are collectively referred to herein as the “Grantors”). The Grantors also are required to pledge additional assets as collateral for the Senior Secured Credit Facilities as they and future guarantor subsidiaries acquire them.
	The Senior Secured Credit Facilities contain customary covenants applicable to the Authority and its restricted subsidiaries, including covenants governing: incurrence of indebtedness, incurrence of liens, payment of dividends and other distributions, investments, asset sales, affiliate transactions, mergers or consolidations and capital expenditures. Additionally, the Senior Secured Credit Facilities include financial maintenance covenants pertaining to total leverage, secured leverage and minimum fixed charge coverage.
	As of December 31, 2013, the Authority and the Tribe were in compliance with all respective covenant requirements under the Senior Secured Credit Facilities.
	The Authority continues to monitor revenues and expenditures to ensure continued compliance with its financial covenant requirements under the Senior Secured Credit Facilities. While the Authority anticipates that it will remain in compliance with all covenant requirements under its Senior Secured Credit Facilities for all periods prior to maturity, it may need to increase revenues or offset any future declines in revenues by implementing cost saving initiatives to ensure compliance with these financial covenant requirements. If the Authority is unable to satisfy its financial covenant requirements, it would need to obtain waivers or consents under the Senior Secured Credit Facilities; however, the Authority can provide no assurance that it would be able to obtain such waivers or consents. If the Authority is unable to obtain such waivers or consents, it would be in default under its Senior Secured Credit Facilities, which may result in cross-defaults under its other outstanding indebtedness and allow its lenders and creditors to exercise their rights and remedies as defined under their respective agreements, including their right to accelerate the repayment of the Authority's outstanding indebtedness. If such acceleration were to occur, the Authority can provide no assurance that it would be able to obtain the financing necessary to repay such accelerated indebtedness.
	Senior Secured Notes
	2009 11  1/2% Second Lien Senior Secured Notes
	In October 2009, the Authority issued $200.0 million Second Lien Senior Secured Notes with fixed interest payable at a rate of 11.5% per annum (the “2009 Second Lien Notes”). In March 2012, the Authority completed a private exchange offer and consent solicitation pursuant to which an aggregate principal amount of $199.8 million 2009 Second Lien Notes were tendered and exchanged, leaving an aggregate principal amount of $200,000 2009 Second Lien Notes outstanding. The 2009 Second Lien Notes were scheduled to mature on November 1, 2017. The first call date for the 2009 Second Lien Notes was November 1, 2013. On November 19, 2013, the Authority called for redemption all $200,000 of its outstanding 2009 Second Lien Notes. The 2009 Second Lien Notes were redeemed on December 19, 2013. As of September 30, 2013, accrued interest on the 2009 Second Lien Notes was $10,000.
	2012 11 ½% Second Lien Senior Secured Notes
	In March 2012, the Authority issued $199.8 million Second Lien Senior Secured Notes with fixed interest payable at a rate of 11.5% per annum (the “2012 Second Lien Notes”) in exchange for an equal amount of 2009 Second Lien Notes. The 2012 Second Lien Notes were scheduled to mature on November 1, 2017. Subsequent to November 1, 2014, the Authority was entitled to redeem the 2012 Second Lien Notes, in whole or in part, at a premium decreasing ratably to zero, plus accrued interest. On November 19, 2013, the Authority completed a tender offer and consent solicitation for its outstanding 2012 Second Lien Notes. As part of the tender offer, the Authority solicited and received requisite consents from tendering holders to certain amendments to the indentures governing the 2012 Second Lien Notes, which eliminated certain restrictive covenants under the notes and related indenture. Pursuant to this transaction, the Authority repurchased or redeemed all of its outstanding 2012 Second Lien Notes in the aggregate principal amount of $199.8 million. As of September 30, 2013, accrued interest on the 2012 Second Lien Notes was $9.6 million.
	Senior Unsecured Notes
	2013 9 3/4% Senior Unsecured Notes
	In August 2013, the Authority issued $500.0 million Senior Unsecured Notes with fixed interest payable at a rate of 9.75% per annum (the “2013 Senior Unsecured Notes”). The net proceeds from this transaction, together with borrowings under the Prior Bank Credit Facility, were used to repurchase or redeem all of the Authority's then outstanding 2012 10.5% Third Lien Senior Secured Notes, to repurchase $69.0 million of the Authority's outstanding 2012 11.0% Senior Subordinated Notes and to pay related fees and expenses. The 2013 Senior Unsecured Notes mature on September 1, 2021. The Authority may redeem the 2013 Senior Unsecured Notes, in whole or in part, at any time prior to September 1, 2016 at a price equal to 100% of the principal amount plus a make-whole premium and accrued interest and additional interest (pursuant to the registration rights agreement described below), if any, to the date of redemption. On or after September 1, 2016, the Authority may redeem the 2013 Senior Unsecured Notes, in whole or in part, at specified redemption prices, together with accrued interest and additional interest, if any, to the date of redemption. If the Authority experiences specific kinds of change of control triggering events, the Authority must offer to repurchase the 2013 Senior Unsecured Notes at a price equal to 101% of the principal amount thereof, plus accrued interest and additional interest, if any, to the purchase date. In addition, if the Authority undertakes certain types of asset sales and does not use the related sale proceeds for specified purposes, the Authority may be required to offer to repurchase the 2013 Senior Unsecured Notes at a price equal to 100% of the principal amount, plus accrued interest and additional interest, if any. Interest on the 2013 Senior Unsecured Notes is payable semi-annually on March 1st and September 1st, commencing March 1, 2014. As of December 31, 2013 and September 30, 2013, accrued interest on the 2013 Senior Unsecured Notes was $18.4 million and $6.2 million, respectively.
	The 2013 Senior Unsecured Notes are uncollateralized general obligations of the Authority and are effectively subordinated to all of the Authority’s and the Guarantors' and future guarantor subsidiaries' senior secured indebtedness, including the Senior Secured Credit Facilities, to the extent of the value of the collateral securing such indebtedness. The 2013 Senior Unsecured Notes also are effectively subordinated to any indebtedness and other liabilities (including trade payables) of the Authority’s subsidiaries that do not guarantee the 2013 Senior Unsecured Notes. The 2013 Senior Unsecured Notes rank equally in right of payment with the Authority’s other unsecured, unsubordinated indebtedness, including trade payables and the senior portion of the Authority’s payment obligations under its Relinquishment Agreement. The 2013 Senior Unsecured Notes are fully and unconditionally guaranteed, jointly and severally, by the Guarantors.
	The 2013 Senior Unsecured Notes indenture contains certain covenants that, subject to certain significant exceptions, limit, among other things, the Authority’s and Guarantors’ ability to incur additional debt, pay dividends or distributions, make certain investments, create liens on assets, enter into transactions with affiliates, merge or consolidate with another company or transfer and sell assets. The 2013 Senior Unsecured Notes indenture includes customary events of default, including, but not limited to, failure to make required payments, failure to comply with certain agreements or covenants, failure to pay certain other indebtedness, the occurrence of which is caused by a failure to pay principal, premium or interest or results in the acceleration of such indebtedness, certain events of bankruptcy and insolvency and certain judgment defaults.
	Registration Rights Agreement
	In August 2013, the Authority and the Guarantors entered into a registration rights agreement with Credit Suisse Securities (USA) LLC and RBS Securities Inc., as representatives of the initial purchasers of the 2013 Senior Unsecured Notes. Upon the terms and subject to the conditions of this agreement, the Authority agreed to offer to exchange the 2013 Senior Unsecured Notes pursuant to a registration statement effective within 240 days of issuance for a new issue of substantially identical debt securities registered under the Securities Act of 1933 (the "Exchange Offer"). Under certain circumstances, the Authority also may be obligated under the registration rights agreement to file a shelf registration statement with respect to the 2013 Senior Unsecured Notes. On February 10, 2014, the Authority commenced the Exchange Offer.
	Senior Subordinated Notes
	2004 7 1/8% Senior Subordinated Notes
	In August 2004, the Authority issued $225.0 million Senior Subordinated Notes with fixed interest payable at a rate of 7.125% per annum (the “2004 Senior Subordinated Notes”). The 2004 Senior Subordinated Notes mature on August 15, 2014. The 2004 Senior Subordinated Notes are callable at the Authority's option at par. Interest on the 2004 Senior Subordinated Notes is payable semi-annually on February 15th and August 15th.
	In March 2012, the Authority completed a private exchange offer and consent solicitation for any or all of its outstanding 2004 Senior Subordinated Notes. As part of the exchange offer, the Authority solicited and received consents from tendering holders to certain amendments to the indentures governing the 2004 Senior Subordinated Notes, which eliminated certain restrictive covenants under the notes and related indenture. The aggregate principal amount of 2004 Senior Subordinated Notes tendered and exchanged was $203.8 million. An aggregate principal amount of $21.2 million 2004 Senior Subordinated Notes remains outstanding as of December 31, 2013. As of December 31, 2013 and September 30, 2013, accrued interest on the 2004 Senior Subordinated Notes was $565,000 and $188,000, respectively.
2005 6 7/8% Senior Subordinated Notes
In February 2005, the Authority issued $150.0 million Senior Subordinated Notes with fixed interest payable at a rate of 6.875% per annum (the “2005 Senior Subordinated Notes”). The 2005 Senior Subordinated Notes mature on February 15, 2015. The 2005 Senior Subordinated Notes are callable at the Authority's option at par. Interest on the 2005 Senior Subordinated Notes is payable semi-annually on February 15th and August 15th.
In March 2012, the Authority completed a private exchange offer and consent solicitation for any or all of its outstanding 2005 Senior Subordinated Notes. As part of the exchange offer, the Authority solicited and received consents from tendering holders to certain amendments to the indentures governing the 2005 Senior Subordinated Notes, which eliminated certain covenants under the notes and related indenture. The aggregate principal amount of 2005 Senior Subordinated Notes tendered and exchanged was $140.3 million. An aggregate principal amount of $9.7 million 2005 Senior Subordinated Notes remains outstanding as of December 31, 2013. As of December 31, 2013 and September 30, 2013, accrued interest on the 2005 Senior Subordinated Notes was $249,000 and $83,000, respectively.
2012 11% Senior Subordinated Notes
In March 2012, the Authority issued $344.2 million Senior Subordinated Toggle Notes with fixed interest payable at a rate of 11.0% per annum (the “2012 Senior Subordinated Notes”) in exchange for $203.8 million of 2004 Senior Subordinated Notes and $140.3 million of 2005 Senior Subordinated Notes. The 2012 Senior Subordinated Notes mature on September 15, 2018. The Authority may redeem the 2012 Senior Subordinated Notes, in whole or in part, at any time, at a price equal to 100% of the principal amount plus accrued interest. If a change of control of the Authority occurs, the Authority must offer to repurchase the 2012 Senior Subordinated Notes at a price equal to 101% of the principal amount, plus accrued interest. In addition, if the Authority undertakes certain types of asset sales or suffers events of loss, and the Authority does not use the related sale or insurance proceeds for specified purposes, the Authority may be required to offer to repurchase the 2012 Senior Subordinated Notes at a price equal to 100% of the principal amount, plus accrued interest. Interest on the 2012 Senior Subordinated Notes is payable semi-annually on March 15th and September 15th. The initial interest payment on the 2012 Senior Subordinated Notes was payable entirely in cash. For any subsequent interest payment period through March 15, 2018, the Authority may, at its option, elect to pay interest on the 2012 Senior Subordinated Notes either entirely in cash or by paying up to 2.0% in 2012 Senior Subordinated Notes (“PIK Interest”). If the Authority elects to pay PIK Interest, such election will increase the principal amount of the 2012 Senior Subordinated Notes in an amount equal to the amount of PIK Interest for the applicable interest payment period to holders of 2012 Senior Subordinated Notes on the relevant record date.
In August 2013, the Authority repurchased an aggregate principal amount of $69.0 million 2012 Senior Subordinated Notes. An aggregate principal amount of $275.2 million 2012 Senior Subordinated Notes remains outstanding as of December 31, 2013. As of December 31, 2013 and September 30, 2013, accrued interest on the 2012 Senior Subordinated Notes was $8.9 million and $1.3 million, respectively.
The 2012 Senior Subordinated Notes and guarantees have not been and will not be registered under the Securities Act of 1933 or the securities laws of any other jurisdiction and may not be offered or sold in the United States absent registration or an applicable exemption from such registration requirements.
The Authority's senior subordinated notes are uncollateralized general obligations of the Authority and are subordinated to borrowings under the Senior Secured Credit Facilities and 2013 Senior Unsecured Notes. The senior subordinated notes are fully and unconditionally guaranteed, jointly and severally, by the Guarantors.
The senior and senior subordinated note indentures contain certain non-financial and financial covenant requirements with which the Authority and the Tribe must comply. The non-financial covenant requirements include, among other things, reporting obligations, compliance with laws and regulations, maintenance of licenses and insurances and continued existence of the Authority. The financial covenant requirements include, among other things, subject to certain exceptions, limitations on the Authority's and the Guarantors' ability to incur additional indebtedness, pay dividends or distributions, make certain investments, create liens on assets, enter into transactions with affiliates, merge or consolidate with another company, transfer or sell assets or impair assets constituting collateral.
As of December 31, 2013, the Authority and the Tribe were in compliance with all respective covenant requirements under the senior and senior subordinated note indentures.
The Authority or its affiliates may, from time to time, seek to purchase or otherwise retire outstanding indebtedness for cash in open market purchases, privately negotiated transactions or otherwise. Any such transaction will depend on prevailing market conditions and the Authority's liquidity and covenant requirement restrictions, among other factors.
Line of Credit
On November 19, 2013, in connection with the new Senior Secured Credit Facilities, the Authority entered into a new $16.5 million revolving credit facility with Bank of America, N.A. (the “Line of Credit”). The Line of Credit is coterminous with the Senior Secured Credit Facilities. Pursuant to provisions of the Senior Secured Credit Facilities, under certain circumstances, the Line of Credit may be converted into loans under the Senior Secured Credit Facilities. Under the Line of Credit, each advance accrues interest on the basis of a one-month LIBOR Rate plus an applicable margin based on the Authority's total leverage ratio, as each term is defined under the Line of Credit. As of December 31, 2013, $9.4 million was drawn on the Line of Credit. Borrowings under the Line of Credit are uncollateralized obligations. The Line of Credit contains negative covenants and financial maintenance covenants that are substantially the same as those contained in the Senior Secured Credit Facilities. As of December 31, 2013, the Authority was in compliance with all covenant requirements under the Line of Credit. As of December 31, 2013, accrued interest on the Line of Credit was $24,000. As of September 30, 2013, there was no accrued interest on the Line of Credit.
2009 Mohegan Tribe Promissory Note
In September 2009, the Tribe made a $10.0 million loan to Salishan-Mohegan (the “2009 Mohegan Tribe Promissory Note”) which matures on September 30, 2014. The 2009 Mohegan Tribe Promissory Note accrues interest at an annual rate of 10.0%. Accrued interest is payable quarterly in the amount of $1.2 million, commencing December 31, 2013 and continuing through June 30, 2014, with the balance of accrued and unpaid interest due at maturity. Principal outstanding under the 2009 Mohegan Tribe Promissory Note amortizes as follows: (i) $1.625 million per quarter, commencing December 31, 2012 and continuing through September 30, 2013 and (ii) $875,000 per quarter, commencing December 31, 2013. As of December 31, 2013 and September 30, 2013, accrued interest on the Mohegan Tribe Promissory Note was $3.6 million and $4.7 million, respectively.
2012 Mohegan Tribe Minor's Trust Promissory Note
In March 2012, Comerica Bank & Trust, N.A., Trustee f/b/o The Mohegan Tribe of Indians of Connecticut Minor's Trust, made a $20.0 million loan to Salishan-Mohegan (the “2012 Mohegan Tribe Minor's Trust Promissory Note”). The 2012 Mohegan Tribe Minor's Trust Promissory Note matures on March 31, 2016. The 2012 Mohegan Tribe Minor's Trust Promissory Note accrues interest at an annual rate of 10.0%. Accrued interest is payable quarterly. Principal outstanding under the 2012 Mohegan Tribe Minor's Trust Promissory Note amortizes as follows: (i) $500,000 per quarter, commencing December 31, 2012 and continuing through September 30, 2014 and (ii) $1.5 million per quarter, commencing December 31, 2014 and continuing to maturity. As of December 31, 2013 and September 30, 2013, accrued interest on the 2012 Mohegan Tribe Minor's Trust Promissory Note was $5,000.
2013 Mohegan Tribe Promissory Note
In March 2013, MG&H purchased and acquired all of the Tribe's membership interest in MG&H in exchange for a promissory note in the principal amount of $7.4 million (the “2013 Mohegan Tribe Promissory Note”). The 2013 Mohegan Tribe Promissory Note matures on December 31, 2018. The 2013 Mohegan Tribe Promissory Note accrues interest at an annual rate of 4.0% payable quarterly. As of December 31, 2013 and September 30, 2013, accrued interest on the 2013 Mohegan Tribe Promissory Note was $1,000.
Downs Lodging Credit Facility
In July 2012, Downs Lodging, a single purpose entity and wholly-owned unrestricted subsidiary of the Authority, entered into a credit agreement providing for a $45.0 million term loan from a third-party lender (the “Downs Lodging Credit Facility”). The proceeds from the Downs Lodging Credit Facility were used by Downs Lodging to fund Project Sunlight, a hotel and convention center expansion project at Mohegan Sun at Pocono Downs. The Downs Lodging Credit Facility matures on July 12, 2016 and accrues interest at an annual rate of 13.0%. Under the terms of the Downs Lodging Credit Facility, accrued interest of 10.0% is payable monthly in cash during the term of the loan, with the remaining 3.0% due at maturity. In addition, a 3.0% exit fee is payable upon repayment of the loan principal. The Downs Lodging Credit Facility is a senior secured obligation of Downs Lodging, collateralized by all existing and future assets of Downs Lodging. The Downs Lodging Credit Facility subjects Downs Lodging to certain covenant requirements customarily found in loan agreements for similar transactions. As of December 31, 2013, Downs Lodging was in compliance with all covenant requirements under the Downs Lodging Credit Facility. As of December 31, 2013 and September 30, 2013, there was no accrued interest on the Downs Lodging Credit Facility.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	Dec. 31, 2013
Related Party Transactions [Abstract]	'
RELATED PARTY TRANSACTIONS	'
	RELATED PARTY TRANSACTIONS:
	Distributions to the Tribe totaled $10.0 million for each of the three months ended December 31, 2013 and 2012.
	The Tribe provides certain governmental and administrative services in connection with the operation of Mohegan Sun. The Authority incurred expenses for such services totaling $7.0 million for each of the three months ended December 31, 2013 and 2012.
	The Authority purchases most of its utilities, including electricity, gas, water and waste water services, from an instrumentality of the Tribe, the Mohegan Tribal Utility Authority. The Authority incurred costs for such utilities totaling $4.5 million and $4.1 million for the three months ended December 31, 2013 and 2012, respectively.
	The Authority incurred interest expense associated with borrowings from the Mohegan Tribe totaling $616,000 and $808,000 for the three months ended December 31, 2013 and 2012, respectively.
	As of December 31, 2013 and September 30, 2013, outstanding payables to the Tribe totaled $2.0 million and $808,000, respectively, and were included in "Current liabilities - Due to Mohegan Tribe" in the accompanying condensed consolidated balance sheets.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Dec. 31, 2013
Commitments and Contingencies Disclosure [Abstract]	'
COMMITMENTS AND CONTINGENCIES	'
	COMMITMENTS AND CONTINGENCIES:
	Slot Win and Free Promotional Slot Play Contributions
	In May 1994, the Tribe and the State of Connecticut entered into a Memorandum of Understanding (“MOU”), which sets forth certain matters regarding implementation of the Mohegan Compact. The MOU stipulates that a portion of revenues from slot machines must be paid to the State of Connecticut (“Slot Win Contribution”). Slot Win Contribution payments are not required if the State of Connecticut legalizes any other gaming operation with slot machines, video facsimiles of games of chance or other commercial casino games within the State of Connecticut, except those consented to by the Tribe and the Mashantucket Pequot Tribe (the “MPT”). For each 12-month period commencing July 1, 1995, Slot Win Contribution payments shall be the lesser of: (1) 30% of gross revenues from slot machines, or (2) the greater of (a) 25% of gross revenues from slot machines or (b) $80.0 million.
	In September 2009, the Authority entered into a settlement agreement with the State of Connecticut regarding contribution payments on the Authority's free promotional slot play program. Under the terms of the settlement agreement, effective July 1, 2009, the State of Connecticut agreed that no value shall be attributed to free promotional slot plays utilized by patrons at Mohegan Sun for purposes of calculating monthly contribution payments, provided that the aggregate amount of free promotional slot plays during any month does not exceed a certain threshold of gross revenues from slot machines for such month. In the event free promotional slot plays granted by the Authority exceed such threshold, contribution payments are required on such excess face amount of free promotional slot plays at the same rate as Slot Win Contribution payments, or 25%. Effective July 1, 2012, the threshold before contribution payments on free promotional slot plays are required was increased from 5.5% of gross revenues from slot machines to 11%.
	The Authority reflected expenses associated with the combined Slot Win Contribution and free promotional slot play contribution totaling $36.3 million and $37.1 million for the three months ended December 31, 2013 and 2012, respectively. As of December 31, 2013 and September 30, 2013, the combined outstanding Slot Win Contribution and free promotional slot play contribution totaled $11.5 million and $12.7 million, respectively.
	Pennsylvania Slot Machine Tax
	Downs Racing holds a Category One slot machine license issued by the Pennsylvania Gaming Control Board (the “PGCB”) for the operation of slot machines at Mohegan Sun at Pocono Downs. This license permits Downs Racing to install and operate up to 3,000 slot machines at Mohegan Sun at Pocono Downs, expandable to up to a total of 5,000 slot machines upon request and approval of the PGCB.
	The Pennsylvania Race Horse Development and Gaming Act stipulates that holders of Category One slot machine licenses must pay a portion of revenues from slot machines to the PGCB on a daily basis (“Pennsylvania Slot Machine Tax”), which includes local share assessments to be paid to the cities and municipalities hosting Mohegan Sun at Pocono Downs and amounts to be paid to the Pennsylvania Harness Horsemen's Association, Inc. (the “PHHA”). The Pennsylvania Slot Machine Tax is currently 55% of gross revenues from slot machines, 2% of which is subject to a $10.0 million minimum annual threshold to ensure that the host cities and municipalities receive an annual minimum of $10.0 million in local share assessments. Downs Racing maintains a $1.5 million escrow deposit in the name of the Commonwealth of Pennsylvania for Pennsylvania Slot Machine Tax payments, which was included in "Other assets, net," in the accompanying condensed consolidated balance sheets.
	The Authority reflected expenses associated with the Pennsylvania Slot Machine Tax totaling $29.7 million and $30.2 million for the three months ended December 31, 2013 and 2012, respectively. As of December 31, 2013 and September 30, 2013, outstanding Pennsylvania Slot Machine Tax payments totaled $6.5 million and $5.5 million, respectively.
	Pennsylvania Table Game Tax
	In January 2010, the Commonwealth of Pennsylvania amended the Pennsylvania Race Horse Development and Gaming Act to allow slot machine operators in the Commonwealth of Pennsylvania to obtain a table game operation certificate and operate certain table games, including poker. On July 13, 2010, Downs Racing opened its table game and poker operations at Mohegan Sun at Pocono Downs. Under the amended law, holders of table game operation certificates must pay a portion of revenues from table games to the PGCB on a weekly basis (“Pennsylvania Table Game Tax”). The Pennsylvania Table Game Tax is currently 12%, plus the 2% local share assessments.
	The Authority reflected expenses associated with the Pennsylvania Table Game Tax totaling $1.5 million for each of the three months ended December 31, 2013 and 2012. As of December 31, 2013 and September 30, 2013, outstanding Pennsylvania Table Game Tax payments totaled $207,000 and $127,000, respectively.
	Pennsylvania Regulatory Fee
	Slot machine licensees in the Commonwealth of Pennsylvania are required to reimburse state gaming regulatory agencies for various administrative and operating expenses (“Pennsylvania Regulatory Fee”) at a rate of 1.5% of gross revenues from slot machines and table games.
	The Authority reflected expenses associated with the Pennsylvania Regulatory Fee totaling $1.1 million and $1.2 million for the three months ended December 31, 2013 and 2012, respectively. As of December 31, 2013 and September 30, 2013, outstanding Pennsylvania Regulatory Fee payments to the PGCB totaled $160,000 and $132,000, respectively.
	Pennsylvania Gaming Control Board Loans
	The PGCB was initially granted $36.1 million in loans to fund start-up costs for gaming in the Commonwealth of Pennsylvania, which are to be repaid by slot machine licensees (the "Initial Loans"). The PGCB was subsequently granted an additional $63.8 million in loans to fund ongoing gaming oversight costs, which also are to be repaid by slot machine licensees (the "Subsequent Loans"). Repayment of the Initial Loans will commence when all 14 authorized gaming facilities are opened in the Commonwealth of Pennsylvania. Currently, 12 of the 14 authorized gaming facilities have commenced operations. As of December 31, 2013, the Authority has concluded that a repayment contingency for the Initial Loans is probable but not reasonably estimable since the PGCB has not yet established a method of assessment of repayment for the Initial Loans and, as such, the Authority has not recorded a related accrual for such repayment. In June 2011, the PGCB adopted a method of assessment of repayment for the Subsequent Loans pursuant to which repayment commenced on January 1, 2012 and will continue over a 10-year period in accordance with a formula based on a combination of a single fiscal year and cumulative gross revenues from slot machines for each operating slot machine licensee.
	The Authority reflected expenses associated with this repayment schedule totaling $160,000 and $163,000 for the three months ended December 31, 2013 and 2012, respectively.
	Horsemen’s Agreement
	Downs Racing and the PHHA are parties to an agreement that governs all live harness racing and simulcasting and account wagering at the Pennsylvania Facilities through December 31, 2014. As of December 31, 2013 and September 30, 2013, outstanding payments to the PHHA for purses earned by horsemen, but not yet paid, and other fees totaled $6.3 million and $7.8 million, respectively.
	Priority Distribution Agreement
	In August 2001, the Authority and the Tribe entered into an agreement (the “Priority Distribution Agreement”), which stipulates that the Authority must make monthly payments to the Tribe to the extent of the Authority's Net Cash Flow, as defined under the Priority Distribution Agreement. The Priority Distribution Agreement, which has a perpetual term, limits the maximum aggregate priority distribution payments in each calendar year to $14.0 million, as adjusted annually in accordance with a formula specified in the Priority Distribution Agreement to reflect the effects of inflation. Payments under the Priority Distribution Agreement: (1) do not reduce the Authority's obligations to reimburse the Tribe for governmental and administrative services provided by the Tribe or to make payments under any other agreements with the Tribe; (2) are limited obligations of the Authority and are payable only to the extent of the Authority's Net Cash Flow, as defined under the Priority Distribution Agreement; and (3) are not secured by a lien or encumbrance on any of the Authority's assets or properties.
	The Authority reflected payments associated with the Priority Distribution Agreement totaling $4.8 million and $4.7 million for the three months ended December 31, 2013 and 2012, respectively.
	Litigation
	The Authority is a defendant in various litigation matters resulting from its normal course of business. In management's opinion, the aggregate liability, if any, arising from such litigations will not have a material impact on the Authority's financial position, results of operations or cash flows.

RELINQUISHMENT_AGREEMENT

RELINQUISHMENT AGREEMENT	3 Months Ended
	Dec. 31, 2013
RELINQUISHMENT AGREEMENT [Abstract]	'
RELINQUISHMENT AGREEMENT	'
	RELINQUISHMENT AGREEMENT:
	In February 1998, the Authority and Trading Cove Associates (“TCA”) entered into a relinquishment agreement (the “Relinquishment Agreement”). Effective January 1, 2000 (the “Relinquishment Date”), the Relinquishment Agreement superseded a then-existing management agreement with TCA. The Relinquishment Agreement provides, among other things, that the Authority make certain payments to TCA out of, and determined as a percentage of, Revenues, as defined under the Relinquishment Agreement, generated by Mohegan Sun over a 15-year period commencing on the Relinquishment Date. The payments (“Senior Relinquishment Payments” and “Junior Relinquishment Payments”) have separate schedules and priorities. Senior Relinquishment Payments commenced on April 25, 2000, 25 days following the end of the first three-month period after the Relinquishment Date, and continue at the end of each three-month period thereafter until January 25, 2015. Junior Relinquishment Payments commenced on July 25, 2000, 25 days following the end of the first six-month period after the Relinquishment Date, and continue at the end of each six-month period thereafter until January 25, 2015. Each Senior and Junior Relinquishment Payment is 2.5% of Revenues generated by Mohegan Sun over the immediate preceding three-month or six-month payment period, as the case may be. Revenues are defined under the Relinquishment Agreement as gross gaming revenues, other than Class II Gaming revenues, and all other revenues, as defined, including, without limitation, hotel revenues, room service revenues, food and beverage revenues, ticket revenues, fees or receipts from the convention/events center and all rental revenues or other receipts from lessees and concessionaires, but not the gross receipts of such lessees, licenses and concessionaires, derived directly or indirectly from the facilities, as defined. Revenues under the Relinquishment Agreement exclude revenues generated from certain expansion areas of Mohegan Sun, such as Casino of the Wind, as such areas do not constitute facilities as defined under the Relinquishment Agreement.
	In the event of any bankruptcy, liquidation, reorganization or similar proceeding relating to the Authority, the Relinquishment Agreement provides that Senior and Junior Relinquishment Payments then due and owing are subordinated in right of payment to the Authority's senior secured indebtedness and capital lease obligations, and that Junior Relinquishment Payments then due and owing are further subordinated in right of payment to all of the Authority's other senior indebtedness. The Relinquishment Agreement also provides that all relinquishment payments are subordinated in right of payment to minimum priority distribution payments, which are required monthly payments made by the Authority to the Tribe under the Priority Distribution Agreement, to the extent then due. The Authority, in accordance with authoritative guidance issued by the FASB pertaining to the accounting for contingencies, recorded a $549.1 million relinquishment liability at September 30, 1998 based on the estimated present value of its obligations under the Relinquishment Agreement.
	As of December 31, 2013 and September 30, 2013, the carrying amount of the relinquishment liability was $68.3 million and $74.4 million, respectively. The decrease in the relinquishment liability during the three months ended December 31, 2013 was due to $6.6 million in relinquishment payments. This reduction in the liability was offset by $551,000 representing the accretion of discount to the relinquishment liability.
	Relinquishment payments consisted of the following (in millions):
		For the Three Months Ended
		December 31, 2013		December 31, 2012
	Principal	$	6	$	5.6
	Accretion of discount	0.6		1
	Total	$	6.6	$	6.6
	The accretion of discount to the relinquishment liability reflects the accretion of the discount to the present value of the relinquishment liability for the impact of the time value of money. As of December 31, 2013 and September 30, 2013, relinquishment payments earned but unpaid were $18.6 million and $13.3 million, respectively.

SEGMENT_REPORTING

SEGMENT REPORTING	3 Months Ended
	Dec. 31, 2013
Segment Reporting [Abstract]	'
SEGMENT REPORTING	'
	SEGMENT REPORTING:
	As of December 31, 2013, the Authority owns and operates, either directly or through wholly-owned subsidiaries, Mohegan Sun, the Connecticut Sun franchise, and the Mohegan Sun Country Club at Pautipaug (collectively, the “Connecticut Facilities”), and the Pennsylvania Facilities. Substantially all of the Authority's revenues are derived from these operations. The Connecticut Sun franchise and the Mohegan Sun Country Club at Pautipaug are aggregated with the Mohegan Sun operating segment because these operations all share similar economic characteristics, which is to generate gaming and entertainment revenues by attracting patrons to Mohegan Sun. The Authority's executive officers review and assess the performance and operating results and determine the proper allocation of resources to the Connecticut Facilities and the Pennsylvania Facilities on a separate basis. Accordingly, the Authority has two separate reportable segments: (1) Mohegan Sun, which includes the operations of the Connecticut Facilities, and (2) Mohegan Sun at Pocono Downs, which includes the operations of the Pennsylvania Facilities. The Authority's operations related to investments in unconsolidated affiliates and certain other corporate and management operations have not been identified as separate reportable segments, therefore, these operations are included in corporate and other in the following segment disclosures to reconcile to consolidated results.
		For the Three Months Ended
	(in thousands)	December 31, 2013			December 31, 2012
	Net revenues:
	Mohegan Sun	$	241,933		$	253,190
	Mohegan Sun at Pocono Downs	70,683			71,288
	Corporate and other	739			277
	Inter-segment revenues	(532		)	—
	Total	$	312,823		$	324,755
	Income (loss) from operations:
	Mohegan Sun	$	34,643		$	48,126
	Mohegan Sun at Pocono Downs	7,577			9,558
	Corporate and other	(8,947		)	(5,485		)
	Total	33,273			52,199
	Accretion of discount to the relinquishment liability	(551		)	(1,243		)
	Interest income	1,644			1,457
	Interest expense, net of capitalized interest	(38,969		)	(43,274		)
	Loss on early extinguishment of debt	(62,083		)	(8		)
	Other expense, net	(704		)	(945		)
	Net income (loss)	(67,390		)	8,186
	Loss attributable to non-controlling interests	136			914
	Net income (loss) attributable to Mohegan Tribal Gaming Authority	$	(67,254	)	$	9,100
		For the Three Months Ended
		December 31, 2013			December 31, 2012
	Capital expenditures incurred:
	Mohegan Sun	$	5,039		$	4,301
	Mohegan Sun at Pocono Downs	987			2,133
	Corporate and other	9,504			7,257
	Total	$	15,530		$	13,691
		December 31, 2013			September 30, 2013
	Total assets:
	Mohegan Sun	$	1,421,338		$	1,425,152
	Mohegan Sun at Pocono Downs	565,808			558,700
	Corporate and other	145,711			152,298
	Total	$	2,132,857		$	2,136,150

SUPPLEMENTAL_CONDENSED_CONSOLI

SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL STATEMENT INFORMATION	3 Months Ended
	Dec. 31, 2013
Condensed Financial Information of Parent Company Only Disclosure [Abstract]	'
SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL STATEMENT INFORMATION	'
	SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL STATEMENT INFORMATION:
	As of December 31, 2013, substantially all of the Authority's outstanding debt is fully and unconditionally guaranteed, on a joint and several basis, by the following 100% owned subsidiaries of the Authority: the Pocono Downs Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming. Separate financial statements and other disclosures concerning the Pocono Downs Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming are not presented below because the Authority believes that the summarized financial information provided below and in Note 7 are adequate for investor analysis of these subsidiaries. Condensed consolidating financial statement information for the Authority, its 100% owned guarantor subsidiaries and its non-guarantor subsidiaries and entities as of December 31, 2013 and September 30, 2013 and for the three months ended December 31, 2013 and 2012 is as follows (in thousands):
	CONDENSED CONSOLIDATING BALANCE SHEETS
		31-Dec-13
		Authority			Total			Total  Non-Guarantor			Consolidating/			Consolidated
					Guarantor			Subsidiaries and Entities (2)			Eliminating
					Subsidiaries (1)						Adjustments
	ASSETS
	Current assets:
	Cash and cash equivalents	$	52,186		$	21,331		$	2,085		$	—		$	75,602
	Restricted cash	183			529			4,239			—			4,951
	Receivables, net	20,123			2,286			394			(207		)	22,596
	Inventories	13,728			1,454			—			—			15,182
	Other current assets	18,683			1,390			1,072			—			21,145
	Total current assets	104,903			26,990			7,790			(207		)	139,476
	Non-current assets:
	Property and equipment, net	1,183,134			$	229,572		$	60,001		$	—		$	1,472,707
	Goodwill	—			39,459			—			—			39,459
	Other intangible assets, net	120,481			284,935			—			—			405,416
	Other assets, net	33,272			3,902			45,332			(6,707		)	75,799
	Intercompany receivables	248,257			45,004			357			(293,618		)	—
	Investment in subsidiaries	320,770			—			—			(320,770		)	—
	Total assets	$	2,010,817		$	629,862		$	113,480		$	(621,302	)	$	2,132,857
	LIABILITIES AND CAPITAL
	Current liabilities:
	Current portion of long-term debt	$	44,359		$	—		$	460		$	—		$	44,819
	Current portion of relinquishment liability	68,261			—			—			—			68,261
	Due to Mohegan Tribe	1,959			—			5,625			—			7,584
	Current portion of capital leases	1,939			70			—			(70		)	1,939
	Trade payables	11,792			2,406			1,064			—			15,262
	Construction payables	2,484			213			5,948			—			8,645
	Accrued interest payable	29,063			—			3,571			—			32,634
	Other current liabilities	94,619			31,249			2,723			(137		)	128,454
	Total current liabilities	254,476			33,938			19,391			(207		)	307,598
	Non-current liabilities:
	Long-term debt, net of current portion	1,628,127			—			45,000			—			1,673,127
	Relinquishment liability, net of current portion	—			—			—			—			—
	Due to Mohegan Tribe, net of current portion	—			—			21,920			—			21,920
	Capital leases, net of current portion	2,943			6,498			—			(6,498		)	2,943
	Other long-term liabilities	2,764			—			2,510			—			5,274
	Intercompany payables	—			246,751			46,867			(293,618		)	—
	Accumulated losses in excess of investment in subsidiaries	—			12,139			—			(12,139		)	—
	Total liabilities	1,888,310			299,326			135,688			(312,462		)	2,010,862
	Capital:
	Retained earnings	122,507			330,536			(22,208		)	(308,853		)	121,982
	Mohegan Tribal Gaming Authority capital	122,507			330,536			(22,208		)	(308,853		)	121,982
	Non-controlling interests	—			—			—			13			13
	Total capital	122,507			330,536			(22,208		)	(308,840		)	121,995
	Total liabilities and capital	$	2,010,817		$	629,862		$	113,480		$	(621,302	)	$	2,132,857
	___________
	(1)   Includes the Pocono Downs Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming.
	(2)   Includes MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries.
		30-Sep-13
		Authority			Total			Total  Non-Guarantor			Consolidating/			Consolidated
					Guarantor			Subsidiaries and Entities (2)			Eliminating
					Subsidiaries (1)						Adjustments
	ASSETS
	Current assets:
	Cash and cash equivalents	$	44,060		$	18,655		$	909		$	—		$	63,624
	Restricted cash	—			1,714			12,043			—			13,757
	Receivables, net	23,186			2,717			239			—			26,142
	Inventories	12,928			1,062			—			—			13,990
	Other current assets	18,125			1,197			1,196			—			20,518
Total current assets	98,299			25,345			14,387			—			138,031
Non-current assets:
Property and equipment, net	1,193,676			$	225,263		$	57,236		$	—		$	1,476,175
Goodwill	—			39,459			—			—			39,459
Other intangible assets, net	120,508			285,010			—			—			405,518
Other assets, net	35,159			3,891			38,127			(210		)	76,967
Intercompany receivables	238,545			37,149			—			(275,694		)	—
Investment in subsidiaries	332,737			—			—			(332,737		)	—
Total assets	$	2,018,924		$	616,117		$	109,750		$	(608,641	)	$	2,136,150
LIABILITIES AND CAPITAL
Current liabilities:
Current portion of long-term debt	$	25,156		$	—		$	63		$	—		$	25,219
Current portion of relinquishment liability	62,947			—			—			—			62,947
Due to Mohegan Tribe	808			—			5,500			—			6,308
Current portion of capital leases	2,302			—			—			—			2,302
Trade payables	8,901			1,613			17			—			10,531
Construction payables	6,790			558			3,663			—			11,011
Accrued interest payable	18,616			—			4,680			—			23,296
Other current liabilities	93,377			29,580			1,025			—			123,982
Total current liabilities	218,897			31,751			14,948			—			265,596
Non-current liabilities:
Long-term debt, net of current portion	1,582,768			—			45,405			—			1,628,173
Relinquishment liability, net of current portion	11,418			—			—			—			11,418
Due to Mohegan Tribe, net of current portion	—			—			23,420			—			23,420
Capital leases, net of current portion	3,138			—			—			—			3,138
Other long-term liabilities	2,941			—			2,079			—			5,020
Intercompany payables	—			236,772			38,922			(275,694		)	—
Accumulated losses in excess of investment in subsidiaries	—			6,832			—			(6,832		)	—
Total liabilities	1,819,162			275,355			124,774			(282,526		)	1,936,765
Capital:
Retained earnings	199,762			340,762			(15,024		)	(326,264		)	199,236
Mohegan Tribal Gaming Authority capital	199,762			340,762			(15,024		)	(326,264		)	199,236
Non-controlling interests	—			—			—			149			149
Total capital	199,762			340,762			(15,024		)	(326,115		)	199,385
Total liabilities and capital	$	2,018,924		$	616,117		$	109,750		$	(608,641	)	$	2,136,150
___________
(1)   Includes the Pocono Downs Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming.
(2)   Includes MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries.
CONDENSED CONSOLIDATING STATEMENTS OF INCOME (LOSS)
	For the Three Months Ended December 31, 2013
	Authority			Total			Total  Non-Guarantor			Consolidating/			Consolidated
				Guarantor			Subsidiaries and Entities (2)			Eliminating
				Subsidiaries (1)						Adjustments
Revenues:
Gaming	$	208,474		$	66,279		$	—		$	—		$	274,753
Food and beverage	15,924			6,795			—			—			22,719
Hotel	10,251			441			—			—			10,692
Retail, entertainment and other	27,259			2,026			752			(532		)	29,505
Gross revenues	261,908			75,541			752			(532		)	337,669
Less-Promotional allowances	(20,267		)	(4,575		)	(3		)	(1		)	(24,846		)
Net revenues	241,641			70,966			749			(533		)	312,823
Operating costs and expenses:
Gaming	128,116			48,186			—			—			176,302
Food and beverage	8,004			2,095			—			—			10,099
Hotel	3,657			535			—			(472		)	3,720
Retail, entertainment and other	11,932			845			—			(1		)	12,776
Advertising, general and administrative	38,503			8,458			6,045			(6,064		)	46,942
Corporate	3,428			—			—			6,004			9,432
Depreciation and amortization	15,532			3,421			165			—			19,118
Gain on disposition of assets	(1		)	—			—			—			(1		)
Pre-opening	—			1,162			—			—			1,162
Total operating costs and expenses	209,171			64,702			6,210			(533		)	279,550
Income (loss) from operations	32,470			6,264			(5,461		)	—			33,273
Other income (expense):
Accretion of discount to the relinquishment liability	(551		)	—			—			—			(551		)
Interest income	25			984			1,649			(1,014		)	1,644
Interest expense, net of capitalized interest	(25,997		)	(11,317		)	(2,670		)	1,015			(38,969		)
Loss on early extinguishment of debt	(62,083		)	—			—			—			(62,083		)
Loss on interests in subsidiaries	(11,117		)	(5,307		)	—			16,424			—
Other expense, net	(2		)	—			(702		)	—			(704		)
Total other expense	(99,725		)	(15,640		)	(1,723		)	16,425			(100,663		)
Net income (loss)	(67,255		)	(9,376		)	(7,184		)	16,425			(67,390		)
Loss attributable to non-controlling interests	—			—			—			136			136
Net income (loss) attributable to Mohegan Tribal Gaming Authority	$	(67,255	)	$	(9,376	)	$	(7,184	)	$	16,561		$	(67,254	)
___________
-1	Includes the Pocono Downs Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming.
-2	Includes MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries.
	For the Three Months Ended December 31, 2012
	Authority			Total			Total  Non-Guarantor Subsidiaries			Consolidating/			Consolidated
				Guarantor			and Entities (2)			Eliminating
				Subsidiaries (1)						Adjustments
Net revenues	$	252,750		$	71,956		$	353		$	(304	)	$	324,755
Operating costs and expenses:
Gaming and other operations	147,613			52,752			—			(244		)	200,121
Advertising, general and administrative	42,183			7,551			2,643			(60		)	52,317
Depreciation and amortization	16,855			3,309			—			—			20,164
Loss on disposition of assets	133			—			—			—			133
Severance	(179		)	—			—			—			(179		)
Total operating costs and expenses	206,605			63,612			2,643			(304		)	272,556
Income (loss) from operations	46,145			8,344			(2,290		)	—			52,199
Accretion of discount to the relinquishment liability	(1,243		)	—			—			—			(1,243		)
Interest expense, net of capitalized interest	(30,115		)	(10,864		)	(2,661		)	366			(43,274		)
Loss on interests in subsidiaries	(5,750		)	(879		)	—			6,629			—
Other income, net	63			370			437			(366		)	504
Net income (loss)	9,100			(3,029		)	(4,514		)	6,629			8,186
Loss attributable to non-controlling interests	—			—			—			914			914
Net income (loss) attributable to Mohegan Tribal Gaming Authority	$	9,100		$	(3,029	)	$	(4,514	)	$	7,543		$	9,100
___________
-1	Includes the Pocono Downs Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming.
-2	Includes MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries.
CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS
	For the Three Months Ended December 31, 2013
	Authority			Total			Total  Non-Guarantor			Consolidating/			Consolidated
				Guarantor			Subsidiaries and Entities (2)			Eliminating
				Subsidiaries (1)						Adjustments
Cash flows provided by (used in) operating activities:
Net income (loss)	$	(67,255	)	$	(9,376	)	$	(7,184	)	$	16,425		$	(67,390	)
Adjustments to reconcile net income to net cash flows provided by operating activities:
Depreciation and amortization	15,532			3,421			165			—			19,118
Accretion of discount to the relinquishment liability	551			—			—			—			551
Cash paid for accretion of discount to the relinquishment liability	(621		)	—			—			—			(621		)
Loss on early extinguishment of debt	58,287			—			—			—			58,287
Payments of tender offer costs and discounts	(48,155		)	—			—			—			(48,155		)
Amortization of debt issuance costs and accretion of bond discounts	2,246			—			80			—			2,326
Provision for losses on receivables	171			(3		)	634			—			802
Gain on disposition of assets	(1		)	—			—			—			(1		)
Loss from unconsolidated affiliates	2			—			694			—			696
Changes in operating assets and liabilities:
(Increase) decrease in receivables	2,890			434			(79		)	131			3,376
Increase in inventories	(800		)	(392		)	—			—			(1,192		)
Increase in other assets	(1,158		)	(207		)	(1,485		)	(1		)	(2,851		)
Increase in trade payables	2,891			793			1,055			—			4,739
Increase (decrease) in accrued interest	10,447			—			(1,109		)	—			9,338
Increase in other liabilities	3,248			3,136			2,026			(137		)	8,273
Intercompany transactions	(204		)	15,614			1,014			(16,424		)	—
Net cash flows provided by (used in) operating activities	(21,929		)	13,420			(4,189		)	(6		)	(12,704		)
Cash flows provided by (used in) investing activities:
Purchases of property and equipment, net of change in construction payables	(6,526		)	(1,423		)	(7,219		)	—			(15,168		)
Issuance of third-party loans and advances	—			—			(382		)	—			(382		)
Payments received on third-party loans	532			—			—			—			532
(Increase) decrease in restricted cash, net	(4		)	(282		)	7,804			—			7,518
Proceeds from asset sales	5			—			—			—			5
Investments in unconsolidated affiliates	—			—			(29		)	—			(29		)
Intercompany transactions	2,459			(6,885		)	—			4,426			—
Net cash flows provided by (used in) investing activities	(3,534		)	(8,590		)	174			4,426			(7,524		)
Cash flows provided by (used in) financing activities:
Prior Bank Credit Facility repayments - Term	(393,000		)	—			—			—			(393,000		)
Prior Term Loan Facility repayments	(222,103		)	—			—			—			(222,103		)
Senior Secured Credit Facility borrowings - Revolving	56,000			—			—			—			56,000
Senior Secured Credit Facility repayments - Revolving	(42,000		)	—			—			—			(42,000		)
Senior Secured Credit Facility borrowings - Term Loan A, net of discount	124,343			—			—			—			124,343
Senior Secured Credit Facility borrowings - Term Loan B, net of discount	720,952			—			—			—			720,952
Line of Credit borrowings	78,794			—			—			—			78,794
Line of Credit repayments	(69,441		)	—			—			—			(69,441		)
Repayments to Mohegan Tribe	—			—			(1,375		)	—			(1,375		)
Repayments of other long-term debt	(190,927		)	—			(8		)	—			(190,935		)
Principal portion of relinquishment liability payments	(6,034		)	—			—			—			(6,034		)
Distributions to Mohegan Tribe	(10,000		)	—			—			—			(10,000		)
Payments of financing fees	(12,437		)	—			—			—			(12,437		)
Payments on capital lease obligations	(558		)	(6		)	—			6			(558		)
Intercompany transactions	—			(2,148		)	6,574			(4,426		)	—
Net cash flows provided by (used in) financing activities	33,589			(2,154		)	5,191			(4,420		)	32,206
Net increase in cash and cash equivalents	8,126			2,676			1,176			—			11,978
Cash and cash equivalents at beginning of period	44,060			18,655			909			—			63,624
Cash and cash equivalents at end of period	$	52,186		$	21,331		$	2,085		$	—		$	75,602
___________
-1	Includes the Pocono Downs Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming.
-2	Includes MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries.
	For the Three Months Ended December 31, 2012
	Authority			Total			Total  Non-Guarantor Subsidiaries			Consolidating/			Consolidated
				Guarantor			and Entities (2)			Eliminating
				Subsidiaries (1)						Adjustments
Net cash flows provided by (used in) operating activities	$	(2,506	)	$	14,880		$	(2,960	)	$	—		$	9,414
Cash flows provided by (used in) investing activities:
Purchases of property and equipment	(5,763		)	(1,490		)	(3,119		)	—			(10,372		)
(Increase) decrease in restricted cash, net	—			(341		)	4,317			—			3,976
Investments in unconsolidated affiliates	—			—			(4,927		)	—			(4,927		)
Other cash flows provided by (used in) investing activities	19,407			(4,425		)	(661		)	(14,830		)	(509		)
Net cash flows provided by (used in) investing activities	13,644			(6,256		)	(4,390		)	(14,830		)	(11,832		)
Cash flows provided by (used in) financing activities:
Prior Bank Credit Facility repayments - Term	(1,000		)	—			—			—			(1,000		)
Repayments to Mohegan Tribe	—			—			(2,487		)	—			(2,487		)
Principal portion of relinquishment liability payments	(5,622		)	—			—			—			(5,622		)
Distributions to Mohegan Tribe	(10,000		)	—			—			—			(10,000		)
Payments of financing fees	(2,525		)	—			(196		)	—			(2,721		)
Other cash flows provided by (used in) financing activities	(16,034		)	(10,405		)	9,947			14,830			(1,662		)
Net cash flows provided by (used in) financing activities	(35,181		)	(10,405		)	7,264			14,830			(23,492		)
Net decrease in cash and cash equivalents	(24,043		)	(1,781		)	(86		)	—			(25,910		)
Cash and cash equivalents at beginning of period	91,836			21,757			491			—			114,084
Cash and cash equivalents at end of period	$	67,793		$	19,976		$	405		$	—		$	88,174
___________
-1	Includes the Pocono Downs Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming.
-2	Includes MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries.

BASIS_OF_PRESENTATION_BASIS_OF

BASIS OF PRESENTATION BASIS OF PRESENTATION (Policies)	3 Months Ended
	Dec. 31, 2013
BASIS OF PRESENTATION [Abstract]	'
Principles of Consolidation	'
	Principles of Consolidation
	The accompanying condensed consolidated financial statements include the accounts of the Authority and its majority and wholly-owned subsidiaries and entities. In accordance with authoritative guidance issued by the Financial Accounting Standards Board (the “FASB”) pertaining to consolidation of variable interest entities, the accounts of Salishan-Mohegan are consolidated into the accounts of Mohegan Ventures-NW, as Mohegan Ventures-NW is deemed to be the primary beneficiary. In consolidation, all intercompany balances and transactions were eliminated.

BASIS_OF_PRESENTATION_Tables

BASIS OF PRESENTATION (Tables)	3 Months Ended
	Dec. 31, 2013
BASIS OF PRESENTATION [Abstract]	'
Reconciliation of long-term receivables and the related reserves for doubtful collection	'
	The following table presents a reconciliation of long-term receivables, including current portions, and the related reserves for doubtful collection of these long-term receivables (in thousands):
		Long-Term Receivables
		Affiliates			Tenants and Others			Total
	Balance, September 30, 2013 (1)	$	57,782		$	3,530		$	61,312
	Additions:
	Issuance of affiliate advances and tenant and other loans, including interest receivable	2,114			—			2,114
	Deductions:
	Payments received	—			(804		)	(804		)
	Balance, December 31, 2013 (1)	$	59,896		$	2,726		$	62,622
	__________
	-1	Includes interest receivable of $30.4 million and $29.1 million as of December 31, 2013 and September 30, 2013, respectively. The WTG receivables no longer accrue interest pursuant to a release and reimbursement agreement entered into in September 2010.
		Reserves for Doubtful Collection of Long-Term Receivables
		Affiliates			Tenants and Others			Total
	Balance, September 30, 2013	$	24,189		$	61		$	24,250
	Additions:
	Charges to bad debt expense	634			—			634
	Deductions:
	Adjustments	—			(3		)	(3		)
	Balance, December 31, 2013	$	24,823		$	58		$	24,881
Estimated fair value of financing facilities and notes	'
	The carrying amount of cash and cash equivalents, receivables, trade payables and promissory notes and certain credit facilities approximates fair value. The estimated fair value of the Authority's financing facilities and notes were as follows (in thousands):
		December 31, 2013
		Carrying Value			Fair Value
	Senior Secured Credit Facility - Revolving	$	14,000		$	13,790
	Senior Secured Credit Facility - Term Loan A	$	124,358		$	125,000
	Senior Secured Credit Facility - Term Loan B	$	720,101		$	740,950
	2013 9 3/4% Senior Unsecured Notes	$	500,000		$	537,500
	2004 7 1/8% Senior Subordinated Notes	$	21,156		$	21,130
	2005 6 7/8% Senior Subordinated Notes	$	9,654		$	9,642
	2012 11 % Senior Subordinated Notes	$	271,180		$	275,878
Reconciliation of severance liability by business segment	'
	The following table presents a reconciliation of the related severance liability (in thousands):
		Mohegan Sun
	Balance, September 30, 2013	$	1,417
	Cash payments	(387		)
	Balance, December 31, 2013	$	1,030

LONGTERM_DEBT_Tables

LONG-TERM DEBT (Tables)	3 Months Ended
	Dec. 31, 2013
Debt Disclosure [Abstract]	'
Long-term debt	'
	Long-term debt consisted of the following (in thousands, including current maturities):
		December 31,			September 30,
		2013			2013
	Prior Bank Credit Facility	$	—		$	393,000
	Prior Term Loan Facility, net of discount of $3,005	—			221,995
	Senior Secured Credit Facility - Revolving, due June 2018	14,000			—
	Senior Secured Credit Facility - Term Loan A, due June 2018, net of discount of $642	124,358			—
	Senior Secured Credit Facility - Term Loan B, due June 2018, net of discount of $9,899	720,101			—
	2009 11 1/2% Second Lien Senior Secured Notes, net of discount of $5	—			195
	2012 11 1/2% Second Lien Senior Secured Notes, net of discount of $8,898	—			190,902
	2013 9 3/4% Senior Unsecured Notes, due September 2021	500,000			500,000
	2004 7 1/8% Senior Subordinated Notes, due August 2014	21,156			21,156
	2005 6 7/8% Senior Subordinated Notes, due February 2015	9,654			9,654
	2012 11 % Senior Subordinated Notes, due September 2018, net of discount of $4,010 and $4,168, respectively	271,180			271,022
	Line of Credit	9,353			—
	2009 Mohegan Tribe Promissory Note, due September 2014	2,625			3,500
	2012 Mohegan Tribe Minor's Trust Promissory Note, due March 2016	17,500			18,000
	2013 Mohegan Tribe Promissory Note, due December 2018	7,420			7,420
	Downs Lodging Credit Facility, due July 2016	45,000			45,000
	Other	3,144			468
	Long-term debt, excluding capital leases	1,745,491			1,682,312
	Less: current portion of long-term debt	(50,444		)	(30,719		)
	Long-term debt, net of current portion	$	1,695,047		$	1,651,593
Schedule of Maturities of Long-term Debt [Table Text Block]	'
	Maturities of long-term debt are as follows (in thousands, including current maturities):
	Less than 1 year	$	50,444
	1-3 years	106,229
	3-5 years	1,102,186
	More than 5 years	501,183
	Total	$	1,760,042

RELINQUISHMENT_AGREEMENT_Table

RELINQUISHMENT AGREEMENT (Tables)	3 Months Ended
	Dec. 31, 2013
RELINQUISHMENT AGREEMENT [Abstract]	'
Relinquishment payments	'
	Relinquishment payments consisted of the following (in millions):
		For the Three Months Ended
		December 31, 2013		December 31, 2012
	Principal	$	6	$	5.6
	Accretion of discount	0.6		1
	Total	$	6.6	$	6.6

SEGMENT_REPORTING_Tables

SEGMENT REPORTING (Tables)	3 Months Ended
	Dec. 31, 2013
Segment Reporting [Abstract]	'
Financial information related to segments	'
	As of December 31, 2013, the Authority owns and operates, either directly or through wholly-owned subsidiaries, Mohegan Sun, the Connecticut Sun franchise, and the Mohegan Sun Country Club at Pautipaug (collectively, the “Connecticut Facilities”), and the Pennsylvania Facilities. Substantially all of the Authority's revenues are derived from these operations. The Connecticut Sun franchise and the Mohegan Sun Country Club at Pautipaug are aggregated with the Mohegan Sun operating segment because these operations all share similar economic characteristics, which is to generate gaming and entertainment revenues by attracting patrons to Mohegan Sun. The Authority's executive officers review and assess the performance and operating results and determine the proper allocation of resources to the Connecticut Facilities and the Pennsylvania Facilities on a separate basis. Accordingly, the Authority has two separate reportable segments: (1) Mohegan Sun, which includes the operations of the Connecticut Facilities, and (2) Mohegan Sun at Pocono Downs, which includes the operations of the Pennsylvania Facilities. The Authority's operations related to investments in unconsolidated affiliates and certain other corporate and management operations have not been identified as separate reportable segments, therefore, these operations are included in corporate and other in the following segment disclosures to reconcile to consolidated results.
		For the Three Months Ended
	(in thousands)	December 31, 2013			December 31, 2012
	Net revenues:
	Mohegan Sun	$	241,933		$	253,190
	Mohegan Sun at Pocono Downs	70,683			71,288
	Corporate and other	739			277
	Inter-segment revenues	(532		)	—
	Total	$	312,823		$	324,755
	Income (loss) from operations:
	Mohegan Sun	$	34,643		$	48,126
	Mohegan Sun at Pocono Downs	7,577			9,558
	Corporate and other	(8,947		)	(5,485		)
	Total	33,273			52,199
	Accretion of discount to the relinquishment liability	(551		)	(1,243		)
	Interest income	1,644			1,457
	Interest expense, net of capitalized interest	(38,969		)	(43,274		)
	Loss on early extinguishment of debt	(62,083		)	(8		)
	Other expense, net	(704		)	(945		)
	Net income (loss)	(67,390		)	8,186
	Loss attributable to non-controlling interests	136			914
	Net income (loss) attributable to Mohegan Tribal Gaming Authority	$	(67,254	)	$	9,100
		For the Three Months Ended
		December 31, 2013			December 31, 2012
	Capital expenditures incurred:
	Mohegan Sun	$	5,039		$	4,301
	Mohegan Sun at Pocono Downs	987			2,133
	Corporate and other	9,504			7,257
	Total	$	15,530		$	13,691
		December 31, 2013			September 30, 2013
	Total assets:
	Mohegan Sun	$	1,421,338		$	1,425,152
	Mohegan Sun at Pocono Downs	565,808			558,700
	Corporate and other	145,711			152,298
	Total	$	2,132,857		$	2,136,150

SUPPLEMENTAL_CONDENSED_CONSOLI1

SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL STATEMENT INFORMATION (Tables)	3 Months Ended
	Dec. 31, 2013
Condensed Financial Information of Parent Company Only Disclosure [Abstract]	'
CONDENSED CONSOLIDATING BALANCE SHEETS	'
	CONDENSED CONSOLIDATING BALANCE SHEETS
		31-Dec-13
		Authority			Total			Total  Non-Guarantor			Consolidating/			Consolidated
					Guarantor			Subsidiaries and Entities (2)			Eliminating
					Subsidiaries (1)						Adjustments
	ASSETS
	Current assets:
	Cash and cash equivalents	$	52,186		$	21,331		$	2,085		$	—		$	75,602
	Restricted cash	183			529			4,239			—			4,951
	Receivables, net	20,123			2,286			394			(207		)	22,596
	Inventories	13,728			1,454			—			—			15,182
	Other current assets	18,683			1,390			1,072			—			21,145
	Total current assets	104,903			26,990			7,790			(207		)	139,476
	Non-current assets:
	Property and equipment, net	1,183,134			$	229,572		$	60,001		$	—		$	1,472,707
	Goodwill	—			39,459			—			—			39,459
	Other intangible assets, net	120,481			284,935			—			—			405,416
	Other assets, net	33,272			3,902			45,332			(6,707		)	75,799
	Intercompany receivables	248,257			45,004			357			(293,618		)	—
	Investment in subsidiaries	320,770			—			—			(320,770		)	—
	Total assets	$	2,010,817		$	629,862		$	113,480		$	(621,302	)	$	2,132,857
	LIABILITIES AND CAPITAL
	Current liabilities:
	Current portion of long-term debt	$	44,359		$	—		$	460		$	—		$	44,819
	Current portion of relinquishment liability	68,261			—			—			—			68,261
	Due to Mohegan Tribe	1,959			—			5,625			—			7,584
	Current portion of capital leases	1,939			70			—			(70		)	1,939
	Trade payables	11,792			2,406			1,064			—			15,262
	Construction payables	2,484			213			5,948			—			8,645
	Accrued interest payable	29,063			—			3,571			—			32,634
	Other current liabilities	94,619			31,249			2,723			(137		)	128,454
	Total current liabilities	254,476			33,938			19,391			(207		)	307,598
	Non-current liabilities:
	Long-term debt, net of current portion	1,628,127			—			45,000			—			1,673,127
	Relinquishment liability, net of current portion	—			—			—			—			—
	Due to Mohegan Tribe, net of current portion	—			—			21,920			—			21,920
	Capital leases, net of current portion	2,943			6,498			—			(6,498		)	2,943
	Other long-term liabilities	2,764			—			2,510			—			5,274
	Intercompany payables	—			246,751			46,867			(293,618		)	—
	Accumulated losses in excess of investment in subsidiaries	—			12,139			—			(12,139		)	—
	Total liabilities	1,888,310			299,326			135,688			(312,462		)	2,010,862
	Capital:
	Retained earnings	122,507			330,536			(22,208		)	(308,853		)	121,982
	Mohegan Tribal Gaming Authority capital	122,507			330,536			(22,208		)	(308,853		)	121,982
	Non-controlling interests	—			—			—			13			13
	Total capital	122,507			330,536			(22,208		)	(308,840		)	121,995
	Total liabilities and capital	$	2,010,817		$	629,862		$	113,480		$	(621,302	)	$	2,132,857
	___________
	(1)   Includes the Pocono Downs Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming.
	(2)   Includes MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries.
		30-Sep-13
		Authority			Total			Total  Non-Guarantor			Consolidating/			Consolidated
					Guarantor			Subsidiaries and Entities (2)			Eliminating
					Subsidiaries (1)						Adjustments
	ASSETS
	Current assets:
	Cash and cash equivalents	$	44,060		$	18,655		$	909		$	—		$	63,624
	Restricted cash	—			1,714			12,043			—			13,757
	Receivables, net	23,186			2,717			239			—			26,142
	Inventories	12,928			1,062			—			—			13,990
	Other current assets	18,125			1,197			1,196			—			20,518
	Total current assets	98,299			25,345			14,387			—			138,031
	Non-current assets:
Property and equipment, net	1,193,676			$	225,263		$	57,236		$	—		$	1,476,175
Goodwill	—			39,459			—			—			39,459
Other intangible assets, net	120,508			285,010			—			—			405,518
Other assets, net	35,159			3,891			38,127			(210		)	76,967
Intercompany receivables	238,545			37,149			—			(275,694		)	—
Investment in subsidiaries	332,737			—			—			(332,737		)	—
Total assets	$	2,018,924		$	616,117		$	109,750		$	(608,641	)	$	2,136,150
LIABILITIES AND CAPITAL
Current liabilities:
Current portion of long-term debt	$	25,156		$	—		$	63		$	—		$	25,219
Current portion of relinquishment liability	62,947			—			—			—			62,947
Due to Mohegan Tribe	808			—			5,500			—			6,308
Current portion of capital leases	2,302			—			—			—			2,302
Trade payables	8,901			1,613			17			—			10,531
Construction payables	6,790			558			3,663			—			11,011
Accrued interest payable	18,616			—			4,680			—			23,296
Other current liabilities	93,377			29,580			1,025			—			123,982
Total current liabilities	218,897			31,751			14,948			—			265,596
Non-current liabilities:
Long-term debt, net of current portion	1,582,768			—			45,405			—			1,628,173
Relinquishment liability, net of current portion	11,418			—			—			—			11,418
Due to Mohegan Tribe, net of current portion	—			—			23,420			—			23,420
Capital leases, net of current portion	3,138			—			—			—			3,138
Other long-term liabilities	2,941			—			2,079			—			5,020
Intercompany payables	—			236,772			38,922			(275,694		)	—
Accumulated losses in excess of investment in subsidiaries	—			6,832			—			(6,832		)	—
Total liabilities	1,819,162			275,355			124,774			(282,526		)	1,936,765
Capital:
Retained earnings	199,762			340,762			(15,024		)	(326,264		)	199,236
Mohegan Tribal Gaming Authority capital	199,762			340,762			(15,024		)	(326,264		)	199,236
Non-controlling interests	—			—			—			149			149
Total capital	199,762			340,762			(15,024		)	(326,115		)	199,385
Total liabilities and capital	$	2,018,924		$	616,117		$	109,750		$	(608,641	)	$	2,136,150
___________
(1)   Includes the Pocono Downs Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming.
(2)   Includes MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries.
CONDENSED CONSOLIDATING STATEMENTS OF INCOME	'
	CONDENSED CONSOLIDATING STATEMENTS OF INCOME (LOSS)
		For the Three Months Ended December 31, 2013
		Authority			Total			Total  Non-Guarantor			Consolidating/			Consolidated
					Guarantor			Subsidiaries and Entities (2)			Eliminating
					Subsidiaries (1)						Adjustments
	Revenues:
	Gaming	$	208,474		$	66,279		$	—		$	—		$	274,753
	Food and beverage	15,924			6,795			—			—			22,719
	Hotel	10,251			441			—			—			10,692
	Retail, entertainment and other	27,259			2,026			752			(532		)	29,505
	Gross revenues	261,908			75,541			752			(532		)	337,669
	Less-Promotional allowances	(20,267		)	(4,575		)	(3		)	(1		)	(24,846		)
	Net revenues	241,641			70,966			749			(533		)	312,823
	Operating costs and expenses:
	Gaming	128,116			48,186			—			—			176,302
	Food and beverage	8,004			2,095			—			—			10,099
	Hotel	3,657			535			—			(472		)	3,720
	Retail, entertainment and other	11,932			845			—			(1		)	12,776
	Advertising, general and administrative	38,503			8,458			6,045			(6,064		)	46,942
	Corporate	3,428			—			—			6,004			9,432
	Depreciation and amortization	15,532			3,421			165			—			19,118
	Gain on disposition of assets	(1		)	—			—			—			(1		)
	Pre-opening	—			1,162			—			—			1,162
	Total operating costs and expenses	209,171			64,702			6,210			(533		)	279,550
	Income (loss) from operations	32,470			6,264			(5,461		)	—			33,273
	Other income (expense):
	Accretion of discount to the relinquishment liability	(551		)	—			—			—			(551		)
	Interest income	25			984			1,649			(1,014		)	1,644
	Interest expense, net of capitalized interest	(25,997		)	(11,317		)	(2,670		)	1,015			(38,969		)
	Loss on early extinguishment of debt	(62,083		)	—			—			—			(62,083		)
	Loss on interests in subsidiaries	(11,117		)	(5,307		)	—			16,424			—
	Other expense, net	(2		)	—			(702		)	—			(704		)
	Total other expense	(99,725		)	(15,640		)	(1,723		)	16,425			(100,663		)
	Net income (loss)	(67,255		)	(9,376		)	(7,184		)	16,425			(67,390		)
	Loss attributable to non-controlling interests	—			—			—			136			136
	Net income (loss) attributable to Mohegan Tribal Gaming Authority	$	(67,255	)	$	(9,376	)	$	(7,184	)	$	16,561		$	(67,254	)
	___________
	-1	Includes the Pocono Downs Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming.
	-2	Includes MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries.
		For the Three Months Ended December 31, 2012
		Authority			Total			Total  Non-Guarantor Subsidiaries			Consolidating/			Consolidated
					Guarantor			and Entities (2)			Eliminating
					Subsidiaries (1)						Adjustments
	Net revenues	$	252,750		$	71,956		$	353		$	(304	)	$	324,755
	Operating costs and expenses:
	Gaming and other operations	147,613			52,752			—			(244		)	200,121
	Advertising, general and administrative	42,183			7,551			2,643			(60		)	52,317
	Depreciation and amortization	16,855			3,309			—			—			20,164
	Loss on disposition of assets	133			—			—			—			133
	Severance	(179		)	—			—			—			(179		)
	Total operating costs and expenses	206,605			63,612			2,643			(304		)	272,556
	Income (loss) from operations	46,145			8,344			(2,290		)	—			52,199
	Accretion of discount to the relinquishment liability	(1,243		)	—			—			—			(1,243		)
	Interest expense, net of capitalized interest	(30,115		)	(10,864		)	(2,661		)	366			(43,274		)
	Loss on interests in subsidiaries	(5,750		)	(879		)	—			6,629			—
	Other income, net	63			370			437			(366		)	504
	Net income (loss)	9,100			(3,029		)	(4,514		)	6,629			8,186
	Loss attributable to non-controlling interests	—			—			—			914			914
	Net income (loss) attributable to Mohegan Tribal Gaming Authority	$	9,100		$	(3,029	)	$	(4,514	)	$	7,543		$	9,100
	___________
	-1	Includes the Pocono Downs Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming.
	-2	Includes MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries.
CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS	'
	CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS
		For the Three Months Ended December 31, 2013
		Authority			Total			Total  Non-Guarantor			Consolidating/			Consolidated
					Guarantor			Subsidiaries and Entities (2)			Eliminating
					Subsidiaries (1)						Adjustments
	Cash flows provided by (used in) operating activities:
	Net income (loss)	$	(67,255	)	$	(9,376	)	$	(7,184	)	$	16,425		$	(67,390	)
	Adjustments to reconcile net income to net cash flows provided by operating activities:
	Depreciation and amortization	15,532			3,421			165			—			19,118
	Accretion of discount to the relinquishment liability	551			—			—			—			551
	Cash paid for accretion of discount to the relinquishment liability	(621		)	—			—			—			(621		)
	Loss on early extinguishment of debt	58,287			—			—			—			58,287
	Payments of tender offer costs and discounts	(48,155		)	—			—			—			(48,155		)
	Amortization of debt issuance costs and accretion of bond discounts	2,246			—			80			—			2,326
	Provision for losses on receivables	171			(3		)	634			—			802
	Gain on disposition of assets	(1		)	—			—			—			(1		)
	Loss from unconsolidated affiliates	2			—			694			—			696
	Changes in operating assets and liabilities:
	(Increase) decrease in receivables	2,890			434			(79		)	131			3,376
	Increase in inventories	(800		)	(392		)	—			—			(1,192		)
	Increase in other assets	(1,158		)	(207		)	(1,485		)	(1		)	(2,851		)
	Increase in trade payables	2,891			793			1,055			—			4,739
	Increase (decrease) in accrued interest	10,447			—			(1,109		)	—			9,338
	Increase in other liabilities	3,248			3,136			2,026			(137		)	8,273
	Intercompany transactions	(204		)	15,614			1,014			(16,424		)	—
	Net cash flows provided by (used in) operating activities	(21,929		)	13,420			(4,189		)	(6		)	(12,704		)
	Cash flows provided by (used in) investing activities:
	Purchases of property and equipment, net of change in construction payables	(6,526		)	(1,423		)	(7,219		)	—			(15,168		)
	Issuance of third-party loans and advances	—			—			(382		)	—			(382		)
	Payments received on third-party loans	532			—			—			—			532
	(Increase) decrease in restricted cash, net	(4		)	(282		)	7,804			—			7,518
	Proceeds from asset sales	5			—			—			—			5
	Investments in unconsolidated affiliates	—			—			(29		)	—			(29		)
	Intercompany transactions	2,459			(6,885		)	—			4,426			—
	Net cash flows provided by (used in) investing activities	(3,534		)	(8,590		)	174			4,426			(7,524		)
	Cash flows provided by (used in) financing activities:
	Prior Bank Credit Facility repayments - Term	(393,000		)	—			—			—			(393,000		)
	Prior Term Loan Facility repayments	(222,103		)	—			—			—			(222,103		)
	Senior Secured Credit Facility borrowings - Revolving	56,000			—			—			—			56,000
	Senior Secured Credit Facility repayments - Revolving	(42,000		)	—			—			—			(42,000		)
	Senior Secured Credit Facility borrowings - Term Loan A, net of discount	124,343			—			—			—			124,343
	Senior Secured Credit Facility borrowings - Term Loan B, net of discount	720,952			—			—			—			720,952
	Line of Credit borrowings	78,794			—			—			—			78,794
	Line of Credit repayments	(69,441		)	—			—			—			(69,441		)
	Repayments to Mohegan Tribe	—			—			(1,375		)	—			(1,375		)
	Repayments of other long-term debt	(190,927		)	—			(8		)	—			(190,935		)
	Principal portion of relinquishment liability payments	(6,034		)	—			—			—			(6,034		)
	Distributions to Mohegan Tribe	(10,000		)	—			—			—			(10,000		)
	Payments of financing fees	(12,437		)	—			—			—			(12,437		)
	Payments on capital lease obligations	(558		)	(6		)	—			6			(558		)
	Intercompany transactions	—			(2,148		)	6,574			(4,426		)	—
	Net cash flows provided by (used in) financing activities	33,589			(2,154		)	5,191			(4,420		)	32,206
	Net increase in cash and cash equivalents	8,126			2,676			1,176			—			11,978
	Cash and cash equivalents at beginning of period	44,060			18,655			909			—			63,624
	Cash and cash equivalents at end of period	$	52,186		$	21,331		$	2,085		$	—		$	75,602
	___________
	-1	Includes the Pocono Downs Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming.
	-2	Includes MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries.
		For the Three Months Ended December 31, 2012
		Authority			Total			Total  Non-Guarantor Subsidiaries			Consolidating/			Consolidated
					Guarantor			and Entities (2)			Eliminating
					Subsidiaries (1)						Adjustments
	Net cash flows provided by (used in) operating activities	$	(2,506	)	$	14,880		$	(2,960	)	$	—		$	9,414
Cash flows provided by (used in) investing activities:
Purchases of property and equipment	(5,763		)	(1,490		)	(3,119		)	—			(10,372		)
(Increase) decrease in restricted cash, net	—			(341		)	4,317			—			3,976
Investments in unconsolidated affiliates	—			—			(4,927		)	—			(4,927		)
Other cash flows provided by (used in) investing activities	19,407			(4,425		)	(661		)	(14,830		)	(509		)
Net cash flows provided by (used in) investing activities	13,644			(6,256		)	(4,390		)	(14,830		)	(11,832		)
Cash flows provided by (used in) financing activities:
Prior Bank Credit Facility repayments - Term	(1,000		)	—			—			—			(1,000		)
Repayments to Mohegan Tribe	—			—			(2,487		)	—			(2,487		)
Principal portion of relinquishment liability payments	(5,622		)	—			—			—			(5,622		)
Distributions to Mohegan Tribe	(10,000		)	—			—			—			(10,000		)
Payments of financing fees	(2,525		)	—			(196		)	—			(2,721		)
Other cash flows provided by (used in) financing activities	(16,034		)	(10,405		)	9,947			14,830			(1,662		)
Net cash flows provided by (used in) financing activities	(35,181		)	(10,405		)	7,264			14,830			(23,492		)
Net decrease in cash and cash equivalents	(24,043		)	(1,781		)	(86		)	—			(25,910		)
Cash and cash equivalents at beginning of period	91,836			21,757			491			—			114,084
Cash and cash equivalents at end of period	$	67,793		$	19,976		$	405		$	—		$	88,174
___________
-1	Includes the Pocono Downs Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming.
-2	Includes MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries.

ORGANIZATION_Details

ORGANIZATION (Details)

3 Months Ended

3 Months Ended

3 Months Ended

1 Months Ended

3 Months Ended

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Oct. 31, 2012

Dec. 31, 2013

segment

Mohegan Tribal Gaming Authority

Mohegan Tribal Gaming Authority

Mohegan Basketball Club, LLC

Mohegan Commercial Ventures-PA, LLC

Downs Racing, L.P.

Mohegan Ventures-Northwest, LLC

Mohegan Tribe of Indians of Connecticut

Mohegan Tribe of Indians of Connecticut

Salishan-Mohegan, LLC

Mohegan Ventures Wisconsin, LLC

MTGA Gaming, LLC

Mohegan Gaming & Hospitality, LLC

Mohegan Resorts, LLC

Mohegan Resorts, LLC

Mohegan Gaming Advisors

Mohegan Gaming Advisors

Mohegan Gaming Advisors

Mohegan Gaming Advisors

acre

Downs Racing, L.P., Backside, L.P., Mill Creek Land, L.P. and Northeast Concessions, L.P.

WNBA, LLC

Downs Racing, L.P., Backside, L.P., Mill Creek Land, L.P. and Northeast Concessions, L.P.

acre

Salishan-Mohegan, LLC

acre

Salishan-Mohegan, LLC

Salishan-Mohegan Two, LLC

Wisconsin Tribal Gaming, LLC

Mohegan Gaming & Hospitality, LLC

Mohegan Resorts, LLC

Mohegan Resorts Mass, LLC

Mohegan Resorts New York, LLC and Mohegan Gaming New York, LLC

Mohegan New Jersey Entities

Mohegan MA Entities

Resorts Casino Hotel in Atlantic City, New Jersey

Mohegan PA Entities

Entity Information [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Size of tribe reservation

'

'

'

'

'

'

'

544

'

'

'

'

'

'

'

'

'

'

'

Size of gaming and entertainment complex

'

185

'

'

'

400

'

'

'

'

'

'

'

'

'

'

'

'

'

Membership or limited partnership interest percentage

'

'

99.99%

4.20%

'

'

49.15%

'

9.85%

100.00%

100.00%

100.00%

100.00%

100.00%

100.00%

100.00%

100.00%

10.00%

100.00%

General partnership interest percentage

'

'

'

'

0.01%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of operating segments

2

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

BASIS_OF_PRESENTATION_Revision

BASIS OF PRESENTATION - Revision (Details) (USD $)	Dec. 31, 2013	Sep. 30, 2013
In Thousands, unless otherwise specified
Current portion of long-term debt	$44,819	$25,219
Long-term debt, net of current portion	1,673,127	1,628,173
Long-term Debt Classification	'	'
Current portion of long-term debt	'	21,200
Long-term debt, net of current portion	'	($21,200)

BASIS_OF_PRESENTATION_LongTerm

BASIS OF PRESENTATION - Long-Term Receivables (Details) (USD $)	3 Months Ended
	Dec. 31, 2013		Sep. 30, 2013
Notes, Loans and Financing Receivable, Gross, Noncurrent [Roll Forward]	'		'
Balance, beginning of period	$61,312,000	[1]	'
Additions: Issuance of affiliate advances and tenant loans	2,114,000		'
Deductions: Payments received	-804,000		'
Balance, end of period	62,622,000	[1]	'
Interest receivable	30,400,000		29,100,000
Affiliates	'		'
Notes, Loans and Financing Receivable, Gross, Noncurrent [Roll Forward]	'		'
Balance, beginning of period	57,782,000	[1]	'
Additions: Issuance of affiliate advances and tenant loans	2,114,000		'
Deductions: Payments received	0		'
Balance, end of period	59,896,000	[1]	'
Tenants and Others	'		'
Notes, Loans and Financing Receivable, Gross, Noncurrent [Roll Forward]	'		'
Balance, beginning of period	3,530,000	[1]	'
Additions: Issuance of affiliate advances and tenant loans	0		'
Deductions: Payments received	-804,000		'
Balance, end of period	$2,726,000	[1]	'
[1]	Includes interest receivable of $30.4 million and $29.1 million as of December 31, 2013 and SeptemberB 30, 2013, respectively. The WTG receivables no longer accrue interest pursuant to a release and reimbursement agreement entered into in September 2010.

BASIS_OF_PRESENTATION_Reserves

BASIS OF PRESENTATION - Reserves For Doubtful Collection of Long-term Receivables (Details) (Allowance for Notes Receivable, USD $)	3 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013
Allowance for Notes, Loans and Financing Receivable, Noncurrent [Roll Forward]	'
Balance, beginning of period	$24,250
Additions: Charges to bad debt expense	634
Deductions: Adjustments	-3
Balance, end of period	24,881
Affiliates	'
Allowance for Notes, Loans and Financing Receivable, Noncurrent [Roll Forward]	'
Balance, beginning of period	24,189
Additions: Charges to bad debt expense	634
Deductions: Adjustments	0
Balance, end of period	24,823
Tenants and Others	'
Allowance for Notes, Loans and Financing Receivable, Noncurrent [Roll Forward]	'
Balance, beginning of period	61
Additions: Charges to bad debt expense	0
Deductions: Adjustments	-3
Balance, end of period	$58

BASIS_OF_PRESENTATION_Fair_Val

BASIS OF PRESENTATION - Fair Value of Financial Instruments (Details) (USD $)

Dec. 31, 2013

Aug. 31, 2004

Dec. 31, 2013

Feb. 28, 2005

Dec. 31, 2013

Aug. 31, 2013

Mar. 06, 2012

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

In Thousands, unless otherwise specified

Senior Subordinated Notes

Senior Subordinated Notes

Senior Subordinated Notes

Senior Subordinated Notes

Senior Subordinated Notes

Senior Subordinated Notes

Senior Subordinated Notes

Fair Value, Inputs, Level 2

Fair Value, Inputs, Level 2

Fair Value, Inputs, Level 2

Fair Value, Inputs, Level 2

Carrying Value

Carrying Value

Carrying Value

Carrying Value

Carrying Value

Carrying Value

Carrying Value

Fair Value

Fair Value

Fair Value

Fair Value

Fair Value

Fair Value

Fair Value

2004 7 1/8% Senior Subordinated Notes

2004 7 1/8% Senior Subordinated Notes

2005 6 7/8% Senior Subordinated Notes

2005 6 7/8% Senior Subordinated Notes

2012 11 % Senior Subordinated Notes

2012 11 % Senior Subordinated Notes

2012 11 % Senior Subordinated Notes

Senior Subordinated Notes

Senior Subordinated Notes

Senior Subordinated Notes

Senior Subordinated Notes

Fair Value, Inputs, Level 2

Fair Value, Inputs, Level 2

Fair Value, Inputs, Level 2

Fair Value, Inputs, Level 2

Fair Value, Inputs, Level 2

Fair Value, Inputs, Level 2

Fair Value, Inputs, Level 2

Fair Value, Inputs, Level 2

Fair Value, Inputs, Level 2

Fair Value, Inputs, Level 2

Fair Value, Inputs, Level 2

Fair Value, Inputs, Level 2

Fair Value, Inputs, Level 2

Fair Value, Inputs, Level 2

2013 9 3/4% Senior Unsecured Notes

2004 7 1/8% Senior Subordinated Notes

2005 6 7/8% Senior Subordinated Notes

2012 11 % Senior Subordinated Notes

Credit Facility

Credit Facility

Credit Facility

Senior Subordinated Notes

Senior Subordinated Notes

Senior Subordinated Notes

Senior Subordinated Notes

Credit Facility

Credit Facility

Credit Facility

Senior Subordinated Notes

Senior Subordinated Notes

Senior Subordinated Notes

Senior Subordinated Notes

Bank Credit Facility - Revolving Facility

Bank Credit Facility - Term Loan A Facility

Bank Credit Facility - Term Loan B Facility

2013 9 3/4% Senior Unsecured Notes

2004 7 1/8% Senior Subordinated Notes

2005 6 7/8% Senior Subordinated Notes

2012 11 % Senior Subordinated Notes

Bank Credit Facility - Revolving Facility

Bank Credit Facility - Term Loan A Facility

Bank Credit Facility - Term Loan B Facility

2013 9 3/4% Senior Unsecured Notes

2004 7 1/8% Senior Subordinated Notes

2005 6 7/8% Senior Subordinated Notes

2012 11 % Senior Subordinated Notes

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Note stated interest rate

7.13%

7.13%

6.88%

6.88%

11.00%

11.00%

11.00%

9.75%

7.13%

6.88%

11.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Credit facility value

'

'

'

'

'

'

'

'

'

'

'

$14,000

$124,358

$720,101

'

'

'

'

$13,790

$125,000

$740,950

'

'

'

'

Note value

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$500,000

$21,156

$9,654

$271,180

'

'

'

$537,500

$21,130

$9,642

$275,878

BASIS_OF_PRESENTATION_Severanc

BASIS OF PRESENTATION - Severance Costs and Expenses (Details) (2012 Restructuring Plan, USD $)	1 Months Ended	3 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2012	Dec. 31, 2013
	employee	Mohegan Sun
Schedule of Accrued Severance Liability By Segment [Line Items]	'	'
Approximate workforce reductions (in positions)	330	'
Restructuring Reserve [Roll Forward]	'	'
Balance, September 30, 2013	'	$1,417
Cash payments	'	-387
Balance, December 31, 2013	'	$1,030

LONGTERM_DEBT_Schedule_and_Int

LONG-TERM DEBT - Schedule and Introduction (Details) (USD $)

3 Months Ended

0 Months Ended

3 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Sep. 30, 2013

Nov. 19, 2013

Dec. 31, 2013

Dec. 31, 2013

Sep. 30, 2013

Dec. 31, 2013

Sep. 30, 2013

Dec. 31, 2013

Sep. 30, 2013

Dec. 31, 2013

Sep. 30, 2013

Dec. 31, 2013

Sep. 30, 2013

Dec. 31, 2013

Sep. 30, 2013

Dec. 31, 2013

Sep. 30, 2013

Dec. 31, 2013

Sep. 30, 2013

Oct. 31, 2009

Dec. 31, 2013

Sep. 30, 2013

Mar. 31, 2012

Aug. 31, 2013

Dec. 31, 2013

Sep. 30, 2013

Dec. 31, 2013

Sep. 30, 2013

Aug. 31, 2004

Dec. 31, 2013

Sep. 30, 2013

Feb. 28, 2005

Dec. 31, 2013

Sep. 30, 2013

Aug. 31, 2013

Mar. 06, 2012

Dec. 31, 2013

Sep. 30, 2013

Sep. 30, 2009

Dec. 31, 2013

Sep. 30, 2013

Mar. 31, 2012

Dec. 31, 2013

Sep. 30, 2013

Mar. 31, 2013

Dec. 31, 2013

Sep. 30, 2013

Prior Bank Credit Facilities and 2009 and 2012 Second Lien Senior Secured Notes [Member]

Prior Bank Credit Facilities and 2009 and 2012 Second Lien Senior Secured Notes [Member]

Credit Facility

Credit Facility

Credit Facility

Credit Facility

Credit Facility

Credit Facility

Credit Facility

Credit Facility

Credit Facility

Credit Facility

Credit Facility

Credit Facility

Credit Facility

Credit Facility

Senior Secured Notes

Senior Secured Notes

Senior Secured Notes

Senior Secured Notes

Senior Secured Notes

Senior Secured Notes

Senior Secured Notes

Senior Unsecured Notes

Senior Unsecured Notes

Senior Subordinated Notes

Senior Subordinated Notes

Senior Subordinated Notes

Senior Subordinated Notes

Senior Subordinated Notes

Senior Subordinated Notes

Senior Subordinated Notes

Senior Subordinated Notes

Senior Subordinated Notes

Senior Subordinated Notes

Promissory Notes

Promissory Notes

Promissory Notes

Promissory Notes

Promissory Notes

Promissory Notes

Promissory Notes

Promissory Notes

Promissory Notes

Other

Other

Prior Bank Credit Facility

Prior Bank Credit Facility

Prior Term Loan Facility, net of discount of $3,005

Prior Term Loan Facility, net of discount of $3,005

Senior Secured Credit Facility - Revolving, due July 2018

Senior Secured Credit Facility - Revolving, due July 2018

Senior Secured Credit Facility - Term Loan A, due July 2018, net of discount of $642

Senior Secured Credit Facility - Term Loan A, due July 2018, net of discount of $642

Senior Secured Credit Facility - Term Loan B, due July 2018, net of discount of $9,899

Senior Secured Credit Facility - Term Loan B, due July 2018, net of discount of $9,899

Line of Credit

Line of Credit

Downs Lodging Credit Facility, due July 2016

Downs Lodging Credit Facility, due July 2016

2009 11 1/2% Second Lien Senior Secured Notes, net of discount of $5

2009 11 1/2% Second Lien Senior Secured Notes, net of discount of $5

2009 11 1/2% Second Lien Senior Secured Notes, net of discount of $5

2012 11 1/2% Second Lien Senior Secured Notes, net of discount of $8,898

2012 11 1/2% Second Lien Senior Secured Notes, net of discount of $8,898

2012 11 1/2% Second Lien Senior Secured Notes, net of discount of $8,898

2013 9 3/4% Senior Unsecured Notes, due September 2021

2013 9 3/4% Senior Unsecured Notes, due September 2021

2013 9 3/4% Senior Unsecured Notes, due September 2021

2004 7 1/8% Senior Subordinated Notes, due August 2014

2004 7 1/8% Senior Subordinated Notes, due August 2014

2004 7 1/8% Senior Subordinated Notes, due August 2014

2005 6 7/8% Senior Subordinated Notes, due February 2015

2005 6 7/8% Senior Subordinated Notes, due February 2015

2005 6 7/8% Senior Subordinated Notes, due February 2015

2012 11 % Senior Subordinated Notes, due September 2018, net of discount of $4,010 and $4,168, respectively

2012 11 % Senior Subordinated Notes, due September 2018, net of discount of $4,010 and $4,168, respectively

2012 11 % Senior Subordinated Notes, due September 2018, net of discount of $4,010 and $4,168, respectively

2012 11 % Senior Subordinated Notes, due September 2018, net of discount of $4,010 and $4,168, respectively

2009 Mohegan Tribe Promissory Note, due September 2014

2009 Mohegan Tribe Promissory Note, due September 2014

2009 Mohegan Tribe Promissory Note, due September 2014

2012 Mohegan Tribe Minor's Trust Promissory Note, due March 2016

2012 Mohegan Tribe Minor's Trust Promissory Note, due March 2016

2012 Mohegan Tribe Minor's Trust Promissory Note, due March 2016

2013 Mohegan Tribe Promissory Note, due December 2018

2013 Mohegan Tribe Promissory Note, due December 2018

2013 Mohegan Tribe Promissory Note, due December 2018

Debt Schedule [Abstract]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Note stated interest rate

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

11.50%

'

11.50%

11.50%

'

11.50%

9.75%

9.75%

'

7.13%

'

7.13%

6.88%

'

6.88%

11.00%

'

11.00%

11.00%

'

'

10.00%

'

'

10.00%

'

'

4.00%

'

'

Unamortized discount

'

'

'

$9,700,000

'

'

'

'

$3,005,000

'

'

$642,000

'

$9,899,000

'

'

'

'

'

'

$5,000

'

'

$8,898,000

'

'

'

'

'

'

'

'

'

'

$4,010,000

$4,168,000

'

'

'

'

'

'

'

'

'

'

'

'

'

Long-term debt, excluding capital leases

1,745,491,000

'

1,682,312,000

'

'

0

393,000,000

0

221,995,000

14,000,000

0

124,358,000

0

720,101,000

0

9,353,000

0

45,000,000

45,000,000

0

195,000

'

0

190,902,000

'

'

500,000,000

500,000,000

21,156,000

21,156,000

'

9,654,000

9,654,000

'

271,180,000

271,022,000

'

'

2,625,000

3,500,000

'

17,500,000

18,000,000

'

7,420,000

7,420,000

'

3,144,000

468,000

Less: current portion of long-term debt

-50,444,000

'

-30,719,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Long-term debt, net of current portion

1,695,047,000

'

1,651,593,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Long-term Debt, Rolling Maturity [Abstract]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Less than 1 year

50,444,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1-3 years

106,229,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

3-5 years

1,102,186,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

More than 5 years

501,183,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Total

1,760,042,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Long-term Debt, Refinancing Costs

'

'

'

60,900,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Unamortized Debt Issuance Expense and Discount

'

'

'

22,400,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Loss on early extinguishment of debt

62,083,000

8,000

'

'

39,700,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt Issuance Cost

'

'

'

$11,500,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

LONGTERM_DEBT_Credit_Facilitie

LONG-TERM DEBT - Credit Facilities (Details) (USD $)

Dec. 31, 2013

Sep. 30, 2013

Dec. 31, 2013

Dec. 31, 2013

Sep. 30, 2013

Mar. 06, 2012

Dec. 31, 2013

Sep. 30, 2013

Mar. 06, 2012

Dec. 31, 2013

Sep. 30, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Sep. 30, 2013

Dec. 31, 2013

Dec. 31, 2013

Sep. 30, 2013

Dec. 31, 2013

Dec. 31, 2013

Nov. 19, 2013

Sep. 30, 2013

Dec. 31, 2013

Sep. 30, 2013

Dec. 31, 2013

Sep. 30, 2013

Jul. 31, 2012

Jul. 16, 2012

Mar. 06, 2012

Nov. 19, 2013

Nov. 19, 2013

Nov. 19, 2013

Nov. 19, 2013

Nov. 19, 2013

Nov. 19, 2013

Nov. 19, 2013

Nov. 19, 2013

Nov. 19, 2013

Nov. 19, 2013

Nov. 19, 2013

Nov. 19, 2013

Dec. 31, 2013

Nov. 19, 2013

Nov. 19, 2013

Nov. 19, 2013

Credit Facility

Credit Facility

Credit Facility

Credit Facility

Credit Facility

Credit Facility

Credit Facility

Credit Facility

Credit Facility

Credit Facility

Credit Facility

Credit Facility

Credit Facility

Credit Facility

Credit Facility

Credit Facility

Credit Facility

Credit Facility

Credit Facility

Credit Facility

Credit Facility

Credit Facility

Credit Facility

Credit Facility

Credit Facility

Credit Facility

Credit Facility

Credit Facility

Credit Facility

Credit Facility

Credit Facility

Credit Facility

Credit Facility

Credit Facility

Credit Facility

Credit Facility

Credit Facility

Credit Facility

Credit Facility

Credit Facility

Credit Facility

Credit Facility

Credit Facility

Bank Credit Facility, due March 2015

Bank Credit Facility, due March 2015

Bank Credit Facility, due March 2015

First Lien, Second Out Term Loan Facility

First Lien, Second Out Term Loan Facility

First Lien, Second Out Term Loan Facility

Bank Credit Facility - Revolving Facility

Bank Credit Facility - Revolving Facility

Bank Credit Facility - Revolving Facility

Bank Credit Facility - Revolving Facility

Bank Credit Facility - Term Loan A Facility

Bank Credit Facility - Term Loan A Facility

Bank Credit Facility - Term Loan A Facility

Bank Credit Facility - Term Loan B Facility

Bank Credit Facility - Term Loan B Facility

Bank Credit Facility - Term Loan B Facility

Line of Credit

Line of Credit

Line of Credit

Downs Lodging Credit Facility

Downs Lodging Credit Facility

Downs Lodging Credit Facility

Downs Lodging Credit Facility

Downs Lodging Credit Facility

Downs Lodging Credit Facility

Letter of Credit

Senior Secured Notes

Senior Secured Notes

Senior Secured Notes

Senior Secured Notes

Senior Secured Notes

Senior Secured Notes

Senior Secured Notes

Senior Secured Notes

Senior Secured Notes

Senior Secured Notes

Senior Secured Notes

Revolving Credit Facility

Revolving Credit Facility

Revolving Credit Facility

Revolving Credit Facility

Bank Credit Facility - Term Loan A Facility

Base Rate Revolving Loans

Eurodollar Rate Revolving Loans

Eurodollar Rate Term Loans

Eurodollar Rate Term Loans

Downs Lodging, LLC

Downs Lodging, LLC

Downs Lodging, LLC

Downs Lodging, LLC

Bank Credit Facility, due March 2015

Senior Secured Credit Facilities

Bank Credit Facility - Term Loan A Facility

Bank Credit Facility - Term Loan A Facility

Bank Credit Facility - Term Loan A Facility

Bank Credit Facility - Term Loan A Facility

Bank Credit Facility - Term Loan A Facility

Bank Credit Facility - Term Loan A Facility

Bank Credit Facility - Term Loan A Facility

Bank Credit Facility - Term Loan B Facility

Bank Credit Facility - Term Loan B Facility

Bank Credit Facility - Term Loan B Facility

Senior Secured Credit Facilities

Bank Credit Facility - Term Loan B Facility

Bank Credit Facility - Term Loan B Facility

Bank Credit Facility - Term Loan B Facility

Senior Secured Credit Facilities

Minimum

Maximum

Federal Funds Rate

One-Month LIBOR

LIBOR

LIBOR

LIBOR

Base Rate

Minimum

Maximum

LIBOR

Minimum

Maximum

Debt Instrument [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Loan face amount

'

'

'

'

'

'

'

'

$225,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$45,000,000

'

'

$955,000,000

$125,000,000

'

'

'

'

'

'

$730,000,000

'

'

$100,000,000

'

'

'

'

Credit facility outstanding

'

'

'

'

'

400,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

9,400,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Borrowing capacity

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

16,500,000

'

'

'

'

'

'

'

75,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt outstanding

1,745,491,000

1,682,312,000

'

0

393,000,000

'

0

221,995,000

'

14,000,000

0

4,000,000

10,000,000

124,358,000

0

'

720,101,000

0

'

9,353,000

'

0

45,000,000

45,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Variable rate, leverage-based margin

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2.50%

3.50%

'

'

3.50%

4.50%

'

'

'

'

'

'

'

'

Amortization of principal, percentage, year one

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

5.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Amortization of principal, percentage, year two

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

7.50%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Amortization of principal, percentage, year three

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

10.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Amortization of principal, percentage, annual

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1.00%

'

'

'

'

'

'

'

Variable rate, measurement period

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'1 month

Variable rate basis, minimum

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1.00%

2.00%

'

'

'

'

'

Variable rate at period end

'

'

'

'

'

'

'

'

'

'

'

3.25%

0.17%

'

'

0.25%

'

'

1.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Letters of credit issued

'

'

'

'

'

'

'

'

'

2,800,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Remaining borrowing capacity

'

'

'

'

'

'

'

'

'

73,800,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Basis spread on variable rate

'

'

'

'

'

'

'

'

'

'

'

3.25%

4.25%

'

'

4.25%

'

'

4.50%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

0.50%

1.00%

'

'

'

4.50%

3.50%

'

'

'

'

'

Fee assessed on unused revolving credit

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

0.50%

0.38%

0.50%

'

Accrued interest

32,634,000

23,296,000

'

'

'

'

'

1,100,000

'

'

'

'

'

'

'

'

'

'

'

24,000

'

0

'

'

0

0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Accrued interest including commitment fees

'

'

$895,000

'

$61,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Interest rate

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

13.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Interest due monthly

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

10.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Interest due at maturity

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

3.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Exit fee

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

3.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

LONGTERM_DEBT_Senior_Secured_N

LONG-TERM DEBT - Senior Secured Notes (Details) (USD $)	Dec. 31, 2013	Sep. 30, 2013	Mar. 06, 2012	Dec. 31, 2013	Nov. 19, 2013	Sep. 30, 2013	Oct. 31, 2009	Dec. 31, 2013	Sep. 30, 2013	Mar. 31, 2012
			Senior Secured Notes	Senior Secured Notes	Senior Secured Notes	Senior Secured Notes	Senior Secured Notes	Senior Secured Notes	Senior Secured Notes	Senior Secured Notes
			2009 11 1/2% Second Lien Senior Secured Notes	2009 11 1/2% Second Lien Senior Secured Notes	2009 11 1/2% Second Lien Senior Secured Notes	2009 11 1/2% Second Lien Senior Secured Notes	2009 11 1/2% Second Lien Senior Secured Notes	2012 11 1/2% Second Lien Senior Secured Notes	2012 11 1/2% Second Lien Senior Secured Notes	2012 11 1/2% Second Lien Senior Secured Notes
Debt Instrument [Line Items]	'	'	'	'	'	'	'	'	'	'
Loan face amount	'	'	'	'	'	'	$200,000,000	'	'	$199,800,000
Note stated interest rate	'	'	'	11.50%	'	'	11.50%	11.50%	'	11.50%
Debt extinguished	'	'	199,800,000	'	'	'	'	'	'	'
Debt outstanding before discount	'	'	'	'	200,000	'	'	'	'	'
Accrued interest	$32,634,000	$23,296,000	'	'	'	$10,000	'	'	$9,600,000	'
Redeemable rate before cutoff	'	'	'	'	'	'	'	'	'	19980000000.00%

LONGTERM_DEBT_Senior_Unsecured

LONG-TERM DEBT - Senior Unsecured Notes (Details) (USD $)

Dec. 31, 2013

Sep. 30, 2013

Dec. 31, 2013

Sep. 30, 2013

Aug. 31, 2013

Aug. 31, 2013

Dec. 31, 2013

Sep. 30, 2013

Aug. 31, 2013

Mar. 06, 2012

Dec. 31, 2013

Aug. 31, 2013

Aug. 15, 2013

Aug. 31, 2013

Senior Secured Notes

Senior Secured Notes

Senior Secured Notes

Senior Secured Notes

Senior Subordinated Notes

Senior Subordinated Notes

Senior Subordinated Notes

Senior Subordinated Notes

Senior Unsecured Notes

Senior Unsecured Notes

Senior Unsecured Notes

Senior Unsecured Notes

2013 9 3/4% Senior Unsecured Notes

2013 9 3/4% Senior Unsecured Notes

2013 9 3/4% Senior Unsecured Notes

2012 10 1/2% Third Lien Senior Secured Notes

2012 11 % Senior Subordinated Notes

2012 11 % Senior Subordinated Notes

2012 11 % Senior Subordinated Notes

2012 11 % Senior Subordinated Notes

2013 9 3/4% Senior Unsecured Notes

2013 9 3/4% Senior Unsecured Notes

2013 9 3/4% Senior Unsecured Notes

2012 11 % Senior Subordinated Notes

Debt Instrument [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Loan face amount

'

'

'

'

$500,000,000

'

'

'

'

$344,200,000

'

'

'

'

Note stated interest rate

'

'

'

'

9.75%

10.50%

11.00%

'

11.00%

11.00%

9.75%

'

'

'

Repurchase amount

'

'

'

'

'

'

'

'

69,000,000

'

'

'

'

69,000,000

Redeemable rate

'

'

'

'

'

'

'

'

'

'

'

100.00%

'

'

Redeemable rate after cutoff

'

'

'

'

'

'

'

'

'

101.00%

'

101.00%

'

'

Redeemable rate upon certain conditions

'

'

'

'

'

'

'

'

'

100.00%

'

'

100.00%

'

Accrued interest

$32,634,000

$23,296,000

$18,400,000

$6,200,000

'

'

$8,900,000

$1,300,000

'

'

'

'

'

'

LONGTERM_DEBT_Senior_Subordina

LONG-TERM DEBT - Senior Subordinated Notes (Details) (USD $)

Dec. 31, 2013

Sep. 30, 2013

Dec. 31, 2013

Sep. 30, 2013

Mar. 06, 2012

Aug. 31, 2004

Dec. 31, 2013

Sep. 30, 2013

Mar. 06, 2012

Feb. 28, 2005

Dec. 31, 2013

Sep. 30, 2013

Aug. 31, 2013

Mar. 06, 2012

Mar. 06, 2012

Mar. 06, 2012

Aug. 31, 2013

Senior Subordinated Notes

Senior Subordinated Notes

Senior Subordinated Notes

Senior Subordinated Notes

Senior Subordinated Notes

Senior Subordinated Notes

Senior Subordinated Notes

Senior Subordinated Notes

Senior Subordinated Notes

Senior Subordinated Notes

Senior Subordinated Notes

Senior Subordinated Notes

Senior Subordinated Notes

Senior Subordinated Notes

Senior Unsecured Notes

2004 7 1/8% Senior Subordinated Notes

2004 7 1/8% Senior Subordinated Notes

2004 7 1/8% Senior Subordinated Notes

2004 7 1/8% Senior Subordinated Notes

2005 6 7/8% Senior Subordinated Notes

2005 6 7/8% Senior Subordinated Notes

2005 6 7/8% Senior Subordinated Notes

2005 6 7/8% Senior Subordinated Notes

2012 11 % Senior Subordinated Notes

2012 11 % Senior Subordinated Notes

2012 11 % Senior Subordinated Notes

2012 11 % Senior Subordinated Notes

2012 11 % Senior Subordinated Notes

2012 11 % Senior Subordinated Notes

2012 11 % Senior Subordinated Notes

2004 Senior Subordinated Notes

2005 Senior Subordinated Notes

Debt Instrument [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Loan face amount

'

'

'

'

'

$225,000,000

'

'

'

$150,000,000

'

'

'

$344,200,000

'

'

'

Note stated interest rate

'

'

7.13%

'

'

7.13%

6.88%

'

'

6.88%

11.00%

'

11.00%

11.00%

'

'

'

Principal amount tendered and exchanged

'

'

'

'

203,800,000

'

'

'

140,300,000

'

'

'

'

'

203,800,000

140,300,000

'

Debt outstanding

1,745,491,000

1,682,312,000

21,156,000

21,156,000

'

'

9,654,000

9,654,000

'

'

271,180,000

271,022,000

'

'

'

'

'

Accrued interest

32,634,000

23,296,000

565,000

188,000

'

'

249,000

83,000

'

'

8,900,000

1,300,000

'

'

'

'

'

Redeemable rate before cutoff

'

'

'

'

'

'

'

'

'

'

'

'

'

100.00%

'

'

'

Redeemable rate after cutoff

'

'

'

'

'

'

'

'

'

'

'

'

'

101.00%

'

'

'

Redeemable rate upon certain conditions

'

'

'

'

'

'

'

'

'

'

'

'

'

100.00%

'

'

'

Payment in Kind (PIK) interest rate

'

'

'

'

'

'

'

'

'

'

'

'

'

2.00%

'

'

'

Repurchase amount

'

'

'

'

'

'

'

'

'

'

'

'

69,000,000

'

'

'

69,000,000

Notes payable

'

'

'

'

'

'

'

'

'

'

$275,200,000

'

'

'

'

'

'

LONGTERM_DEBT_Promissory_Notes

LONG-TERM DEBT - Promissory Notes (Details) (USD $)

Dec. 31, 2013

Sep. 30, 2013

Dec. 31, 2013

Sep. 30, 2013

Sep. 30, 2009

Sep. 30, 2013

Dec. 31, 2013

Dec. 31, 2013

Sep. 30, 2013

Mar. 31, 2012

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Sep. 30, 2013

Mar. 31, 2013

Mar. 29, 2013

Promissory Notes

Promissory Notes

Promissory Notes

Promissory Notes

Promissory Notes

Promissory Notes

Promissory Notes

Promissory Notes

Promissory Notes

Promissory Notes

Promissory Notes

Promissory Notes

Promissory Notes

Promissory Notes

Mohegan Tribe Promissory Note, 2009

Mohegan Tribe Promissory Note, 2009

Mohegan Tribe Promissory Note, 2009

Mohegan Tribe Promissory Note, 2009

Mohegan Tribe Promissory Note, 2009

Mohegan Tribe Minor's Trust Promissory Note, 2012

Mohegan Tribe Minor's Trust Promissory Note, 2012

Mohegan Tribe Minor's Trust Promissory Note, 2012

Mohegan Tribe Minor's Trust Promissory Note, 2012

Mohegan Tribe Minor's Trust Promissory Note, 2012

2013 Mohegan Tribe Promissory Note

2013 Mohegan Tribe Promissory Note

2013 Mohegan Tribe Promissory Note

2013 Mohegan Tribe Promissory Note

Commencing December 31, 2012 through September 30, 2013

Commencing December 31, 2013

Commencing December 31, 2012 through September 30, 2014

Commencing December 31, 2014 to Maturity

Debt Instrument [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Loan face amount

'

'

'

'

$10,000,000

'

'

'

'

$20,000,000

'

'

'

'

'

$7,400,000

Note stated interest rate

'

'

'

'

10.00%

'

'

'

'

10.00%

'

'

'

'

4.00%

'

Quarterly interest payment

'

'

'

'

1,200,000

'

'

'

'

'

'

'

'

'

'

'

Quarterly amortization of principal

'

'

'

'

'

1,625,000

875,000

'

'

'

500,000

1,500,000

'

'

'

'

Accrued interest

$32,634,000

$23,296,000

$3,600,000

$4,700,000

'

'

'

$5,000

$5,000

'

'

'

$1,000

$1,000

'

'

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details) (USD $)	3 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Sep. 30, 2013
Related Party Transaction [Line Items]	'	'	'
Distributions to Mohegan Tribe	$10,000,000	$10,000,000	'
Due to Mohegan Tribe	7,584,000	'	6,308,000
Mohegan Tribe of Indians of Connecticut	'	'	'
Related Party Transaction [Line Items]	'	'	'
Distributions to Mohegan Tribe	10,000,000	10,000,000	'
Expenses for services provided to related party	7,000,000	7,000,000	'
Incurred interest expense associated with a related party debt	616,000	808,000	'
Due to Mohegan Tribe	2,000,000	'	808,000
Mohegan Tribal Utility Authority	'	'	'
Related Party Transaction [Line Items]	'	'	'
Utilities purchased from related party	$4,500,000	$4,100,000	'

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Details) (USD $)	0 Months Ended	3 Months Ended
	Jun. 30, 2012	Dec. 31, 2013	Dec. 31, 2012	Sep. 30, 2013
Slot Win Contributions	'	'	'	'
Commitments and Contingencies [Line Items]	'	'	'	'
Contribution frequency period	'	'12 months	'	'
Contribution determination criteria 1, percent of gross revenues from slot machines, lesser of	'	30.00%	'	'
Contribution determination criteria 2a, lesser of, percent of gross revenues from slot machines, greater of	'	25.00%	'	'
Contribution determination criteria 2b, lesser of, set cash contribution	'	$80,000,000	'	'
Contribution rate applied to excess free promotional play revenues in excess of limitation, if other than standard rate	'	25.00%	'	'
Limitation of excluded free promotional play as a percent of gross revenues from slot machines	5.50%	11.00%	'	'
Slot win contributions	'	36,300,000	37,100,000	'
Slot win contributions outstanding	'	11,500,000	'	12,700,000
Pennsylvania Slot Machine Tax	'	'	'	'
Commitments and Contingencies [Line Items]	'	'	'	'
Tax rate applied to percent of gross revenues from slot machines	'	55.00%	'	'
Portion of taxed revenues subject to minimum annual local share assessment	'	2.00%	'	'
Minimum annual local share assessment	'	10,000,000	'	'
Escrow deposit for tax payments	'	1,500,000	'	'
Slot machine tax expense recognized	'	29,700,000	30,200,000	'
Slot machine tax expense, outstanding	'	6,500,000	'	5,500,000
Pennsylvania Slot Machine Tax | Downs Racing, L.P.	'	'	'	'
Commitments and Contingencies [Line Items]	'	'	'	'
Number of slot machines at Mohegan Sun at Pocono Downs permitted by license	'	3,000	'	'
Number of slot machines at Mohegan Sun at Pocono Downs permitted by license expandable to	'	5,000	'	'
Pennsylvania Table Game Tax	'	'	'	'
Commitments and Contingencies [Line Items]	'	'	'	'
Initial taxation period	'	'2 years	'	'
Table game tax rate	'	12.00%	'	'
Additional local tax	'	2.00%	'	'
Table game tax expense recognized	'	1,500,000	1,500,000	'
Table game tax expense outstanding	'	207,000	'	127,000
Pennsylvania Regulatory Fee	'	'	'	'
Commitments and Contingencies [Line Items]	'	'	'	'
Fee rate, percent of gross revenues from slot machines and table games	'	1.50%	'	'
Regulatory fee recognized	'	1,100,000	1,200,000	'
Regulatory fee outstanding	'	160,000	'	132,000
Pennsylvania Gaming Control Board Loans	'	'	'	'
Commitments and Contingencies [Line Items]	'	'	'	'
Loans granted by PGCB	'	36,100,000	'	'
Additional Loans granted by PGCB	'	63,800,000	'	'
Number of authorized gaming facilities	'	14	'	'
Number of authorized gaming facilities that have commenced operations	'	12	'	'
PGCB loan repayment period	'	'10 years	'	'
PGCB loan repayment expense	'	160,000	163,000	'
Horsemen's Agreement	'	'	'	'
Commitments and Contingencies [Line Items]	'	'	'	'
Purses earned by horsemen and other fees outstanding	'	6,300,000	'	7,800,000
Priority Distribution Agreement	'	'	'	'
Commitments and Contingencies [Line Items]	'	'	'	'
Annual limit of priority distribution payments	'	14,000,000	'	'
Priority distribution payments	'	$4,800,000	$4,700,000	'

RELINQUISHMENT_AGREEMENT_Detai

RELINQUISHMENT AGREEMENT (Details) (USD $)	3 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Sep. 30, 2013	Sep. 30, 1998
RELINQUISHMENT AGREEMENT [Abstract]	'	'	'	'
Term of relinquishment agreement	'15 years	'	'	'
Period following the end of the first three-month period after the relinquishment date upon which senior relinquishment payments start	'25 days	'	'	'
Period following the end of the first six-month period after the relinquishment date upon which junior relinquishment payments start	'25 days	'	'	'
Relinquishment payment rate as a percent of revenues	2.50%	'	'	'
Relinquishment liability	$68,300,000	'	$74,400,000	$549,100,000
Relinquishment Payments [Abstract]	'	'	'	'
Principal	6,034,000	5,622,000	'	'
Accretion of discount	621,000	1,031,000	'	'
Total relinquishment payments	6,600,000	6,600,000	'	'
Accrued relinquishment payments	$18,600,000	'	$13,300,000	'

SEGMENT_REPORTING_Details

SEGMENT REPORTING (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Sep. 30, 2013
	segment
Segment Reporting Information [Line Items]	'	'	'
Number of reportable segments	2	'	'
Net revenues	$312,823	$324,755	'
Income (loss) from operations	33,273	52,199	'
Accretion of discount to the relinquishment liability	-551	-1,243	'
Interest income	1,644	1,457	'
Interest expense, net of capitalized interest	-38,969	-43,274	'
Loss on early extinguishment of debt	-62,083	-8	'
Other expense, net	-704	-945	'
Net income (loss)	-67,390	8,186	'
Loss attributable to non-controlling interests	136	914	'
Net income (loss) attributable to Mohegan Tribal Gaming Authority	-67,254	9,100	'
Capital expenditures incurred	15,530	13,691	'
Total assets	2,132,857	'	2,136,150
Operating segments	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Net revenues	312,823	324,755	'
Income (loss) from operations	33,273	52,199	'
Inter-segment revenues	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Net revenues	-532	0	'
Segment reconciling items	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Accretion of discount to the relinquishment liability	-551	-1,243	'
Interest income	1,644	1,457	'
Interest expense, net of capitalized interest	-38,969	-43,274	'
Loss on early extinguishment of debt	-62,083	-8	'
Other expense, net	-704	-945	'
Mohegan Sun	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Capital expenditures incurred	5,039	4,301	'
Total assets	1,421,338	'	1,425,152
Mohegan Sun | Operating segments	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Net revenues	241,933	253,190	'
Income (loss) from operations	34,643	48,126	'
Mohegan Sun at Pocono Downs	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Capital expenditures incurred	987	2,133	'
Total assets	565,808	'	558,700
Mohegan Sun at Pocono Downs | Operating segments	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Net revenues	70,683	71,288	'
Income (loss) from operations	7,577	9,558	'
Corporate and other	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Capital expenditures incurred	9,504	7,257	'
Total assets	145,711	'	152,298
Corporate and other | Operating segments	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Net revenues	739	277	'
Income (loss) from operations	($8,947)	($5,485)	'

SUPPLEMENTAL_CONDENSED_CONSOLI2

SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL STATEMENT INFORMATION - Introduction (Details)	Dec. 31, 2013
Pocono Downs Subsidiaries	'
Condensed Financial Statements, Captions [Line Items]	'
Ownership percentage	100.00%
Mohegan Basketball Club, LLC	'
Condensed Financial Statements, Captions [Line Items]	'
Ownership percentage	100.00%
Mohegan Golf, LLC	'
Condensed Financial Statements, Captions [Line Items]	'
Ownership percentage	100.00%
Mohegan Commercial Ventures-PA, LLC	'
Condensed Financial Statements, Captions [Line Items]	'
Ownership percentage	100.00%
Mohegan Ventures-Northwest, LLC	'
Condensed Financial Statements, Captions [Line Items]	'
Ownership percentage	100.00%
Mohegan Ventures Wisconsin, LLC	'
Condensed Financial Statements, Captions [Line Items]	'
Ownership percentage	100.00%
Wisconsin Tribal Gaming, LLC	'
Condensed Financial Statements, Captions [Line Items]	'
Ownership percentage	100.00%
MTGA Gaming, LLC	'
Condensed Financial Statements, Captions [Line Items]	'
Ownership percentage	100.00%

SUPPLEMENTAL_CONDENSED_CONSOLI3

SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL STATEMENT INFORMATION - BALANCE SHEETS (Details) (USD $)	Dec. 31, 2013		Sep. 30, 2013		Dec. 31, 2012		Sep. 30, 2012
Current assets:	'		'		'		'
Cash and cash equivalents	$75,602,000		$63,624,000		$88,174,000		$114,084,000
Restricted cash	4,951,000		13,757,000		'		'
Receivables, net	22,596,000		26,142,000		'		'
Inventories	15,182,000		13,990,000		'		'
Other current assets	21,145,000		20,518,000		'		'
Total current assets	139,476,000		138,031,000		'		'
Non-current assets:	'		'		'		'
Property and equipment, net	1,472,707,000		1,476,175,000		'		'
Goodwill	39,459,000		39,459,000		'		'
Other intangible assets, net	405,416,000		405,518,000		'		'
Other assets, net	75,799,000		76,967,000		'		'
Intercompany receivables	0		0		'		'
Investment in subsidiaries	0		0		'		'
Total assets	2,132,857,000		2,136,150,000		'		'
Current liabilities:	'		'		'		'
Current portion of long-term debt	44,819,000		25,219,000		'		'
Current portion of relinquishment liability	68,261,000		62,947,000		'		'
Due to Mohegan Tribe	7,584,000		6,308,000		'		'
Current portion of capital leases	1,939,000		2,302,000		'		'
Trade payables	15,262,000		10,531,000		'		'
Construction payables	8,645,000		11,011,000		'		'
Accrued interest payable	32,634,000		23,296,000		'		'
Other current liabilities	128,454,000		123,982,000		'		'
Total current liabilities	307,598,000		265,596,000		'		'
Non-current liabilities:	'		'		'		'
Long-term debt, net of current portion	1,673,127,000		1,628,173,000		'		'
Relinquishment liability, net of current portion	0		11,418,000		'		'
Due to Mohegan Tribe, net of current portion	21,920,000		23,420,000		'		'
Capital leases, net of current portion	2,943,000		3,138,000		'		'
Other long-term liabilities	5,274,000		5,020,000		'		'
Intercompany payables	0		0		'		'
Accumulated losses in excess of investment in subsidiaries	0		0		'		'
Total liabilities	2,010,862,000		1,936,765,000		'		'
Capital:	'		'		'		'
Retained earnings	121,982,000		199,236,000		'		'
Mohegan Tribal Gaming Authority capital	121,982,000		199,236,000		'		'
Non-controlling interests	13,000		149,000		'		'
Total capital	121,995,000		199,385,000		207,449,000		209,263,000
Total liabilities and capital	2,132,857,000		2,136,150,000		'		'
Authority	'		'		'		'
Current assets:	'		'		'		'
Cash and cash equivalents	52,186,000		44,060,000		67,793,000		91,836,000
Restricted cash	183,000		0		'		'
Receivables, net	20,123,000		23,186,000		'		'
Inventories	13,728,000		12,928,000		'		'
Other current assets	18,683,000		18,125,000		'		'
Total current assets	104,903,000		98,299,000		'		'
Non-current assets:	'		'		'		'
Property and equipment, net	1,183,134,000		1,193,676,000		'		'
Goodwill	0		0		'		'
Other intangible assets, net	120,481,000		120,508,000		'		'
Other assets, net	33,272,000		35,159,000		'		'
Intercompany receivables	248,257,000		238,545,000		'		'
Investment in subsidiaries	320,770,000		332,737,000		'		'
Total assets	2,010,817,000		2,018,924,000		'		'
Current liabilities:	'		'		'		'
Current portion of long-term debt	44,359,000		25,156,000		'		'
Current portion of relinquishment liability	68,261,000		62,947,000		'		'
Due to Mohegan Tribe	1,959,000		808,000		'		'
Current portion of capital leases	1,939,000		2,302,000		'		'
Trade payables	11,792,000		8,901,000		'		'
Construction payables	2,484,000		6,790,000		'		'
Accrued interest payable	29,063,000		18,616,000		'		'
Other current liabilities	94,619,000		93,377,000		'		'
Total current liabilities	254,476,000		218,897,000		'		'
Non-current liabilities:	'		'		'		'
Long-term debt, net of current portion	1,628,127,000		1,582,768,000		'		'
Relinquishment liability, net of current portion	0		11,418,000		'		'
Due to Mohegan Tribe, net of current portion	0		0		'		'
Capital leases, net of current portion	2,943,000		3,138,000		'		'
Other long-term liabilities	2,764,000		2,941,000		'		'
Intercompany payables	0		0		'		'
Accumulated losses in excess of investment in subsidiaries	0		0		'		'
Total liabilities	1,888,310,000		1,819,162,000		'		'
Capital:	'		'		'		'
Retained earnings	122,507,000		199,762,000		'		'
Mohegan Tribal Gaming Authority capital	122,507,000		199,762,000		'		'
Non-controlling interests	0		0		'		'
Total capital	122,507,000		199,762,000		'		'
Total liabilities and capital	2,010,817,000		2,018,924,000		'		'
Total Guarantor Subsidiaries	'		'		'		'
Current assets:	'		'		'		'
Cash and cash equivalents	21,331,000	[1]	18,655,000	[1]	19,976,000	[1]	21,757,000	[1]
Restricted cash	529,000	[1]	1,714,000	[1]	'		'
Receivables, net	2,286,000	[1]	2,717,000	[1]	'		'
Inventories	1,454,000	[1]	1,062,000	[1]	'		'
Other current assets	1,390,000	[1]	1,197,000	[1]	'		'
Total current assets	26,990,000	[1]	25,345,000	[1]	'		'
Non-current assets:	'		'		'		'
Property and equipment, net	229,572,000	[1]	225,263,000	[1]	'		'
Goodwill	39,459,000	[1]	39,459,000	[1]	'		'
Other intangible assets, net	284,935,000	[1]	285,010,000	[1]	'		'
Other assets, net	3,902,000	[1]	3,891,000	[1]	'		'
Intercompany receivables	45,004,000	[1]	37,149,000	[1]	'		'
Investment in subsidiaries	0	[1]	0	[1]	'		'
Total assets	629,862,000	[1]	616,117,000	[1]	'		'
Current liabilities:	'		'		'		'
Current portion of long-term debt	0	[1]	0	[1]	'		'
Current portion of relinquishment liability	0	[1]	0	[1]	'		'
Due to Mohegan Tribe	0	[1]	0	[1]	'		'
Current portion of capital leases	70,000	[1]	0	[1]	'		'
Trade payables	2,406,000	[1]	1,613,000	[1]	'		'
Construction payables	213,000	[1]	558,000	[1]	'		'
Accrued interest payable	0	[1]	0	[1]	'		'
Other current liabilities	31,249,000	[1]	29,580,000	[1]	'		'
Total current liabilities	33,938,000	[1]	31,751,000	[1]	'		'
Non-current liabilities:	'		'		'		'
Long-term debt, net of current portion	0	[1]	0	[1]	'		'
Relinquishment liability, net of current portion	0	[1]	0	[1]	'		'
Due to Mohegan Tribe, net of current portion	0	[1]	0	[1]	'		'
Capital leases, net of current portion	6,498,000	[1]	0	[1]	'		'
Other long-term liabilities	0	[1]	0	[1]	'		'
Intercompany payables	246,751,000	[1]	236,772,000	[1]	'		'
Accumulated losses in excess of investment in subsidiaries	12,139,000	[1]	6,832,000	[1]	'		'
Total liabilities	299,326,000	[1]	275,355,000	[1]	'		'
Capital:	'		'		'		'
Retained earnings	330,536,000	[1]	340,762,000	[1]	'		'
Mohegan Tribal Gaming Authority capital	330,536,000	[1]	340,762,000	[1]	'		'
Non-controlling interests	0	[1]	0	[1]	'		'
Total capital	330,536,000	[1]	340,762,000	[1]	'		'
Total liabilities and capital	629,862,000	[1]	616,117,000	[1]	'		'
Total Non-Guarantor Subsidiaries and Entities	'		'		'		'
Current assets:	'		'		'		'
Cash and cash equivalents	2,085,000	[2]	909,000	[2]	405,000	[2]	491,000	[2]
Restricted cash	4,239,000	[2]	12,043,000	[2]	'		'
Receivables, net	394,000	[2]	239,000	[2]	'		'
Inventories	0	[2]	0	[2]	'		'
Other current assets	1,072,000	[2]	1,196,000	[2]	'		'
Total current assets	7,790,000	[2]	14,387,000	[2]	'		'
Non-current assets:	'		'		'		'
Property and equipment, net	60,001,000	[2]	57,236,000	[2]	'		'
Goodwill	0	[2]	0	[2]	'		'
Other intangible assets, net	0	[2]	0	[2]	'		'
Other assets, net	45,332,000	[2]	38,127,000	[2]	'		'
Intercompany receivables	357,000	[2]	0	[2]	'		'
Investment in subsidiaries	0	[2]	0	[2]	'		'
Total assets	113,480,000	[2]	109,750,000	[2]	'		'
Current liabilities:	'		'		'		'
Current portion of long-term debt	460,000	[2]	63,000	[2]	'		'
Current portion of relinquishment liability	0	[2]	0	[2]	'		'
Due to Mohegan Tribe	5,625,000	[2]	5,500,000	[2]	'		'
Current portion of capital leases	0	[2]	0	[2]	'		'
Trade payables	1,064,000	[2]	17,000	[2]	'		'
Construction payables	5,948,000	[2]	3,663,000	[2]	'		'
Accrued interest payable	3,571,000	[2]	4,680,000	[2]	'		'
Other current liabilities	2,723,000	[2]	1,025,000	[2]	'		'
Total current liabilities	19,391,000	[2]	14,948,000	[2]	'		'
Non-current liabilities:	'		'		'		'
Long-term debt, net of current portion	45,000,000	[2]	45,405,000	[2]	'		'
Relinquishment liability, net of current portion	0	[2]	0	[2]	'		'
Due to Mohegan Tribe, net of current portion	21,920,000	[2]	23,420,000	[2]	'		'
Capital leases, net of current portion	0	[2]	0	[2]	'		'
Other long-term liabilities	2,510,000	[2]	2,079,000	[2]	'		'
Intercompany payables	46,867,000	[2]	38,922,000	[2]	'		'
Accumulated losses in excess of investment in subsidiaries	0	[2]	0	[2]	'		'
Total liabilities	135,688,000	[2]	124,774,000	[2]	'		'
Capital:	'		'		'		'
Retained earnings	-22,208,000	[2]	-15,024,000	[2]	'		'
Mohegan Tribal Gaming Authority capital	-22,208,000	[2]	-15,024,000	[2]	'		'
Non-controlling interests	0	[2]	0	[2]	'		'
Total capital	-22,208,000	[2]	-15,024,000	[2]	'		'
Total liabilities and capital	113,480,000	[2]	109,750,000	[2]	'		'
Consolidating/Eliminating Adjustments	'		'		'		'
Current assets:	'		'		'		'
Cash and cash equivalents	0		0		0		0
Restricted cash	0		0		'		'
Receivables, net	-207,000		0		'		'
Inventories	0		0		'		'
Other current assets	0		0		'		'
Total current assets	-207,000		0		'		'
Non-current assets:	'		'		'		'
Property and equipment, net	0		0		'		'
Goodwill	0		0		'		'
Other intangible assets, net	0		0		'		'
Other assets, net	-6,707,000		-210,000		'		'
Intercompany receivables	-293,618,000		-275,694,000		'		'
Investment in subsidiaries	-320,770,000		-332,737,000		'		'
Total assets	-621,302,000		-608,641,000		'		'
Current liabilities:	'		'		'		'
Current portion of long-term debt	0		0		'		'
Current portion of relinquishment liability	0		0		'		'
Due to Mohegan Tribe	0		0		'		'
Current portion of capital leases	-70,000		0		'		'
Trade payables	0		0		'		'
Construction payables	0		0		'		'
Accrued interest payable	0		0		'		'
Other current liabilities	-137,000		0		'		'
Total current liabilities	-207,000		0		'		'
Non-current liabilities:	'		'		'		'
Long-term debt, net of current portion	0		0		'		'
Relinquishment liability, net of current portion	0		0		'		'
Due to Mohegan Tribe, net of current portion	0		0		'		'
Capital leases, net of current portion	-6,498,000		0		'		'
Other long-term liabilities	0		0		'		'
Intercompany payables	-293,618,000		-275,694,000		'		'
Accumulated losses in excess of investment in subsidiaries	-12,139,000		-6,832,000		'		'
Total liabilities	-312,462,000		-282,526,000		'		'
Capital:	'		'		'		'
Retained earnings	-308,853,000		-326,264,000		'		'
Mohegan Tribal Gaming Authority capital	-308,853,000		-326,264,000		'		'
Non-controlling interests	13,000		149,000		'		'
Total capital	-308,840,000		-326,115,000		'		'
Total liabilities and capital	($621,302,000)		($608,641,000)		'		'
[1]	Includes the Pocono Downs Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming.
[2]	Includes MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries.

SUPPLEMENTAL_CONDENSED_CONSOLI4

SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL STATEMENT INFORMATION - STATEMENTS OF INCOME (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013		Dec. 31, 2012
Revenues:	'		'
Gaming	$274,753		$289,609
Food and beverage	22,719		20,989
Hotel	10,692		9,944
Retail, entertainment and other	29,505		27,064
Gross revenues	337,669		347,606
Less-Promotional allowances	-24,846		-22,851
Net revenues	312,823		324,755
Operating costs and expenses:	'		'
Gaming	176,302		175,786
Food and beverage	10,099		10,636
Hotel	3,720		3,393
Retail, entertainment and other	12,776		10,306
Advertising, general and administrative	46,942		46,584
Corporate	9,432		5,733
Gaming and other operations	'		200,121
Advertising, general and administrative	'		52,317
Depreciation and amortization	19,118		20,164
(Gain) loss on disposition of assets	-1		133
Severance	0		-179
Pre-opening	1,162		0
Total operating costs and expenses	279,550		272,556
Income from operations	33,273		52,199
Other income (expense):	'		'
Accretion of discount to the relinquishment liability	-551		-1,243
Interest income	1,644		1,457
Interest expense, net of capitalized interest	-38,969		-43,274
Loss on early extinguishment of debt	-62,083		-8
Loss on interests in subsidiaries	0		0
Other expense, net	-704		-945
Other income (expense), net	'		504
Total other expense	-100,663		-44,013
Net income (loss)	-67,390		8,186
Loss attributable to non-controlling interests	136		914
Net income (loss) attributable to Mohegan Tribal Gaming Authority	-67,254		9,100
Authority	'		'
Revenues:	'		'
Gaming	208,474		'
Food and beverage	15,924		'
Hotel	10,251		'
Retail, entertainment and other	27,259		'
Gross revenues	261,908		'
Less-Promotional allowances	-20,267		'
Net revenues	241,641		252,750
Operating costs and expenses:	'		'
Gaming	128,116		'
Food and beverage	8,004		'
Hotel	3,657		'
Retail, entertainment and other	11,932		'
Advertising, general and administrative	38,503		'
Corporate	3,428		'
Gaming and other operations	'		147,613
Advertising, general and administrative	'		42,183
Depreciation and amortization	15,532		16,855
(Gain) loss on disposition of assets	-1		133
Severance	'		-179
Pre-opening	0		'
Total operating costs and expenses	209,171		206,605
Income from operations	32,470		46,145
Other income (expense):	'		'
Accretion of discount to the relinquishment liability	-551		-1,243
Interest income	25		'
Interest expense, net of capitalized interest	-25,997		-30,115
Loss on early extinguishment of debt	-62,083		'
Loss on interests in subsidiaries	11,117		-5,750
Other expense, net	-2		'
Other income (expense), net	'		63
Total other expense	-99,725		'
Net income (loss)	-67,255		9,100
Loss attributable to non-controlling interests	0		0
Net income (loss) attributable to Mohegan Tribal Gaming Authority	-67,255		9,100
Total Guarantor Subsidiaries	'		'
Revenues:	'		'
Gaming	66,279	[1]	'
Food and beverage	6,795	[1]	'
Hotel	441	[1]	'
Retail, entertainment and other	2,026	[1]	'
Gross revenues	75,541	[1]	'
Less-Promotional allowances	-4,575	[1]	'
Net revenues	70,966	[1]	71,956	[1]
Operating costs and expenses:	'		'
Gaming	48,186	[1]	'
Food and beverage	2,095	[1]	'
Hotel	535	[1]	'
Retail, entertainment and other	845	[1]	'
Advertising, general and administrative	8,458	[1]	'
Corporate	0	[1]	'
Gaming and other operations	'		52,752	[1]
Advertising, general and administrative	'		7,551	[1]
Depreciation and amortization	3,421	[1]	3,309	[1]
(Gain) loss on disposition of assets	0	[1]	0	[1]
Severance	'		0	[1]
Pre-opening	1,162	[1]	'
Total operating costs and expenses	64,702	[1]	63,612	[1]
Income from operations	6,264	[1]	8,344	[1]
Other income (expense):	'		'
Accretion of discount to the relinquishment liability	0	[1]	0	[1]
Interest income	984	[1]	'
Interest expense, net of capitalized interest	-11,317	[1]	-10,864	[1]
Loss on early extinguishment of debt	0	[1]	'
Loss on interests in subsidiaries	5,307	[1]	-879	[1]
Other expense, net	0	[1]	'
Other income (expense), net	'		370	[1]
Total other expense	-15,640	[1]	'
Net income (loss)	-9,376	[1]	-3,029	[1]
Loss attributable to non-controlling interests	0	[1]	0	[1]
Net income (loss) attributable to Mohegan Tribal Gaming Authority	-9,376	[1]	-3,029	[1]
Total Non-Guarantor Subsidiaries and Entities	'		'
Revenues:	'		'
Gaming	0	[2]	'
Food and beverage	0	[2]	'
Hotel	0	[2]	'
Retail, entertainment and other	752	[2]	'
Gross revenues	752	[2]	'
Less-Promotional allowances	-3	[2]	'
Net revenues	749	[2]	353	[2]
Operating costs and expenses:	'		'
Gaming	0	[2]	'
Food and beverage	0	[2]	'
Hotel	0	[2]	'
Retail, entertainment and other	0	[2]	'
Advertising, general and administrative	6,045	[2]	'
Corporate	0	[2]	'
Gaming and other operations	'		0	[2]
Advertising, general and administrative	'		2,643	[2]
Depreciation and amortization	165	[2]	0	[2]
(Gain) loss on disposition of assets	0	[2]	0	[2]
Severance	'		0	[2]
Pre-opening	0	[2]	'
Total operating costs and expenses	6,210	[2]	2,643	[2]
Income from operations	-5,461	[2]	-2,290	[2]
Other income (expense):	'		'
Accretion of discount to the relinquishment liability	0	[2]	0	[2]
Interest income	1,649	[2]	'
Interest expense, net of capitalized interest	-2,670	[2]	-2,661	[2]
Loss on early extinguishment of debt	0	[2]	'
Loss on interests in subsidiaries	0	[2]	0	[2]
Other expense, net	-702	[2]	'
Other income (expense), net	'		437	[2]
Total other expense	-1,723	[2]	'
Net income (loss)	-7,184	[2]	-4,514	[2]
Loss attributable to non-controlling interests	0	[2]	0	[2]
Net income (loss) attributable to Mohegan Tribal Gaming Authority	-7,184	[2]	-4,514	[2]
Consolidating/Eliminating Adjustments	'		'
Revenues:	'		'
Gaming	0		'
Food and beverage	0		'
Hotel	0		'
Retail, entertainment and other	-532		'
Gross revenues	-532		'
Less-Promotional allowances	-1		'
Net revenues	-533		-304
Operating costs and expenses:	'		'
Gaming	0		'
Food and beverage	0		'
Hotel	-472		'
Retail, entertainment and other	-1		'
Advertising, general and administrative	-6,064		'
Corporate	6,004		'
Gaming and other operations	'		-244
Advertising, general and administrative	'		-60
Depreciation and amortization	0		0
(Gain) loss on disposition of assets	0		0
Severance	'		0
Pre-opening	0		'
Total operating costs and expenses	-533		-304
Income from operations	0		0
Other income (expense):	'		'
Accretion of discount to the relinquishment liability	0		0
Interest income	-1,014		'
Interest expense, net of capitalized interest	1,015		366
Loss on early extinguishment of debt	0		'
Loss on interests in subsidiaries	-16,424		6,629
Other expense, net	0		'
Other income (expense), net	'		-366
Total other expense	16,425		'
Net income (loss)	16,425		6,629
Loss attributable to non-controlling interests	136		914
Net income (loss) attributable to Mohegan Tribal Gaming Authority	$16,561		$7,543
[1]	Includes the Pocono Downs Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming.
[2]	Includes MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries.

SUPPLEMENTAL_CONDENSED_CONSOLI5

SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL STATEMENT INFORMATION - STATEMENTS OF CASH FLOWS (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013		Dec. 31, 2012
Cash flows provided by (used in) operating activities:	'		'
Net income (loss)	($67,390)		$8,186
Adjustments to reconcile net income to net cash flows provided by operating activities:	'		'
Depreciation and amortization	19,118		20,164
Accretion of discount to the relinquishment liability	551		1,243
Cash paid for accretion of discount to the relinquishment liability	-621		-1,031
Loss on early extinguishment of debt	58,287		8
Payments of tender offer costs and discounts	-48,155		0
Amortization of debt issuance costs and accretion of bond discounts	2,326		3,021
Provision for losses on receivables	802		1,147
(Gain) loss on disposition of assets	-1		133
Loss from unconsolidated affiliates	696		934
Changes in operating assets and liabilities:	'		'
(Increase) decrease in receivables	3,376		-658
(Increase) decrease in inventories	-1,192		442
(Increase) decrease in other assets	-2,851		6,508
Increase (decrease) in trade payables	4,739		-2,792
Increase (decrease) in accrued interest	9,338		-22,331
Increase (decrease) in other liabilities	8,273		-5,535
Intercompany transactions and other	0		'
Net cash flows provided by (used in) operating activities	-12,704		9,414
Cash flows provided by (used in) investing activities:	'		'
Purchases of property and equipment, net of increase (decrease) in construction payables	-15,168		-10,372
Issuance of third-party loans and advances	-382		-661
Payments received on third-party loans	532		34
Decrease in restricted cash, net	7,518		3,976
Proceeds from asset sales	5		118
Investments in unconsolidated affiliates	-29		-4,927
Intercompany transactions and other	0		-509
Net cash flows used in investing activities	-7,524		-11,832
Cash flows provided by (used in) financing activities:	'		'
Credit Facility/Line of Credit repayments	-69,441		0
Credit Facility/Line of Credit borrowings	78,794		0
Repayments to Mohegan Tribe	-1,375		-2,487
Repayments of other long-term debt	-190,935		0
Principal portion of relinquishment liability payments	-6,034		-5,622
Distributions to Mohegan Tribe	-10,000		-10,000
Payments of financing fees	-12,437		-2,721
Payments on capital lease obligations	-558		-1,662
Intercompany transactions and other	0		-1,662
Net cash flows provided by (used in) financing activities	32,206		-23,492
Net increase (decrease) in cash and cash equivalents	11,978		-25,910
Cash and cash equivalents at beginning of period	63,624		114,084
Cash and cash equivalents at end of period	75,602		88,174
Credit Facility | Prior Bank Credit Facility	'		'
Cash flows provided by (used in) financing activities:	'		'
Credit Facility/Line of Credit repayments	-393,000		-1,000
Credit Facility | Prior Term Loan Facility	'		'
Cash flows provided by (used in) financing activities:	'		'
Credit Facility/Line of Credit repayments	-222,103		0
Credit Facility | Bank Credit Facility - Revolving Facility	'		'
Cash flows provided by (used in) financing activities:	'		'
Credit Facility/Line of Credit repayments	-42,000		0
Credit Facility/Line of Credit borrowings	56,000		0
Credit Facility | Bank Credit Facility - Term Loan A Facility	'		'
Cash flows provided by (used in) financing activities:	'		'
Credit Facility/Line of Credit borrowings	124,343		0
Credit Facility | Bank Credit Facility - Term Loan B Facility	'		'
Cash flows provided by (used in) financing activities:	'		'
Credit Facility/Line of Credit borrowings	720,952		0
Authority	'		'
Cash flows provided by (used in) operating activities:	'		'
Net income (loss)	-67,255		9,100
Adjustments to reconcile net income to net cash flows provided by operating activities:	'		'
Depreciation and amortization	15,532		16,855
Accretion of discount to the relinquishment liability	551		1,243
Cash paid for accretion of discount to the relinquishment liability	-621		'
Loss on early extinguishment of debt	58,287		'
Payments of tender offer costs and discounts	-48,155		'
Amortization of debt issuance costs and accretion of bond discounts	2,246		'
Provision for losses on receivables	171		'
(Gain) loss on disposition of assets	-1		'
Loss from unconsolidated affiliates	2		'
Changes in operating assets and liabilities:	'		'
(Increase) decrease in receivables	2,890		'
(Increase) decrease in inventories	-800		'
(Increase) decrease in other assets	-1,158		'
Increase (decrease) in trade payables	2,891		'
Increase (decrease) in accrued interest	10,447		'
Increase (decrease) in other liabilities	3,248		'
Intercompany transactions and other	-204		'
Net cash flows provided by (used in) operating activities	-21,929		-2,506
Cash flows provided by (used in) investing activities:	'		'
Purchases of property and equipment, net of increase (decrease) in construction payables	-6,526		-5,763
Issuance of third-party loans and advances	0		'
Payments received on third-party loans	532		'
Decrease in restricted cash, net	-4		0
Proceeds from asset sales	5		'
Investments in unconsolidated affiliates	0		0
Intercompany transactions and other	2,459		19,407
Net cash flows used in investing activities	-3,534		13,644
Cash flows provided by (used in) financing activities:	'		'
Credit Facility/Line of Credit repayments	-69,441		'
Credit Facility/Line of Credit borrowings	78,794		'
Repayments to Mohegan Tribe	0		0
Repayments of other long-term debt	-190,927		'
Principal portion of relinquishment liability payments	-6,034		-5,622
Distributions to Mohegan Tribe	-10,000		-10,000
Payments of financing fees	-12,437		-2,525
Payments on capital lease obligations	-558		'
Intercompany transactions and other	0		-16,034
Net cash flows provided by (used in) financing activities	33,589		-35,181
Net increase (decrease) in cash and cash equivalents	8,126		-24,043
Cash and cash equivalents at beginning of period	44,060		91,836
Cash and cash equivalents at end of period	52,186		67,793
Authority | Credit Facility | Prior Bank Credit Facility	'		'
Cash flows provided by (used in) financing activities:	'		'
Credit Facility/Line of Credit repayments	-393,000		-1,000
Authority | Credit Facility | Prior Term Loan Facility	'		'
Cash flows provided by (used in) financing activities:	'		'
Credit Facility/Line of Credit repayments	-222,103		'
Authority | Credit Facility | Bank Credit Facility - Revolving Facility	'		'
Cash flows provided by (used in) financing activities:	'		'
Credit Facility/Line of Credit repayments	-42,000		'
Credit Facility/Line of Credit borrowings	56,000		'
Authority | Credit Facility | Bank Credit Facility - Term Loan A Facility	'		'
Cash flows provided by (used in) financing activities:	'		'
Credit Facility/Line of Credit borrowings	124,343		'
Authority | Credit Facility | Bank Credit Facility - Term Loan B Facility	'		'
Cash flows provided by (used in) financing activities:	'		'
Credit Facility/Line of Credit borrowings	720,952		'
Total Guarantor Subsidiaries	'		'
Cash flows provided by (used in) operating activities:	'		'
Net income (loss)	-9,376	[1]	-3,029	[1]
Adjustments to reconcile net income to net cash flows provided by operating activities:	'		'
Depreciation and amortization	3,421	[1]	3,309	[1]
Accretion of discount to the relinquishment liability	0	[1]	0	[1]
Cash paid for accretion of discount to the relinquishment liability	0	[1]	'
Loss on early extinguishment of debt	0	[1]	'
Payments of tender offer costs and discounts	0	[1]	'
Amortization of debt issuance costs and accretion of bond discounts	0	[1]	'
Provision for losses on receivables	-3	[1]	'
(Gain) loss on disposition of assets	0	[1]	'
Loss from unconsolidated affiliates	0	[1]	'
Changes in operating assets and liabilities:	'		'
(Increase) decrease in receivables	434	[1]	'
(Increase) decrease in inventories	-392	[1]	'
(Increase) decrease in other assets	-207	[1]	'
Increase (decrease) in trade payables	793	[1]	'
Increase (decrease) in accrued interest	0	[1]	'
Increase (decrease) in other liabilities	3,136	[1]	'
Intercompany transactions and other	15,614	[1]	'
Net cash flows provided by (used in) operating activities	13,420	[1]	14,880	[1]
Cash flows provided by (used in) investing activities:	'		'
Purchases of property and equipment, net of increase (decrease) in construction payables	-1,423	[1]	-1,490	[1]
Issuance of third-party loans and advances	0	[1]	'
Payments received on third-party loans	0	[1]	'
Decrease in restricted cash, net	-282	[1]	-341	[1]
Proceeds from asset sales	0	[1]	'
Investments in unconsolidated affiliates	0	[1]	0	[1]
Intercompany transactions and other	-6,885	[1]	-4,425	[1]
Net cash flows used in investing activities	-8,590	[1]	-6,256	[1]
Cash flows provided by (used in) financing activities:	'		'
Credit Facility/Line of Credit repayments	0	[1]	'
Credit Facility/Line of Credit borrowings	0	[1]	'
Repayments to Mohegan Tribe	0	[1]	0	[1]
Repayments of other long-term debt	0	[1]	'
Principal portion of relinquishment liability payments	0	[1]	0	[1]
Distributions to Mohegan Tribe	0	[1]	0	[1]
Payments of financing fees	0	[1]	0	[1]
Payments on capital lease obligations	-6	[1]	'
Intercompany transactions and other	-2,148	[1]	-10,405	[1]
Net cash flows provided by (used in) financing activities	-2,154	[1]	-10,405	[1]
Net increase (decrease) in cash and cash equivalents	2,676	[1]	-1,781	[1]
Cash and cash equivalents at beginning of period	18,655	[1]	21,757	[1]
Cash and cash equivalents at end of period	21,331	[1]	19,976	[1]
Total Guarantor Subsidiaries | Credit Facility | Prior Bank Credit Facility	'		'
Cash flows provided by (used in) financing activities:	'		'
Credit Facility/Line of Credit repayments	0	[1]	0	[1]
Total Guarantor Subsidiaries | Credit Facility | Prior Term Loan Facility	'		'
Cash flows provided by (used in) financing activities:	'		'
Credit Facility/Line of Credit repayments	0	[1]	'
Total Guarantor Subsidiaries | Credit Facility | Bank Credit Facility - Revolving Facility	'		'
Cash flows provided by (used in) financing activities:	'		'
Credit Facility/Line of Credit repayments	0	[1]	'
Credit Facility/Line of Credit borrowings	0	[1]	'
Total Guarantor Subsidiaries | Credit Facility | Bank Credit Facility - Term Loan A Facility	'		'
Cash flows provided by (used in) financing activities:	'		'
Credit Facility/Line of Credit borrowings	0	[1]	'
Total Guarantor Subsidiaries | Credit Facility | Bank Credit Facility - Term Loan B Facility	'		'
Cash flows provided by (used in) financing activities:	'		'
Credit Facility/Line of Credit borrowings	0	[1]	'
Total Non-Guarantor Subsidiaries and Entities	'		'
Cash flows provided by (used in) operating activities:	'		'
Net income (loss)	-7,184	[2]	-4,514	[2]
Adjustments to reconcile net income to net cash flows provided by operating activities:	'		'
Depreciation and amortization	165	[2]	0	[2]
Accretion of discount to the relinquishment liability	0	[2]	0	[2]
Cash paid for accretion of discount to the relinquishment liability	0	[2]	'
Loss on early extinguishment of debt	0	[2]	'
Payments of tender offer costs and discounts	0	[2]	'
Amortization of debt issuance costs and accretion of bond discounts	80	[2]	'
Provision for losses on receivables	634	[2]	'
(Gain) loss on disposition of assets	0	[2]	'
Loss from unconsolidated affiliates	694	[2]	'
Changes in operating assets and liabilities:	'		'
(Increase) decrease in receivables	-79	[2]	'
(Increase) decrease in inventories	0	[2]	'
(Increase) decrease in other assets	-1,485	[2]	'
Increase (decrease) in trade payables	1,055	[2]	'
Increase (decrease) in accrued interest	-1,109	[2]	'
Increase (decrease) in other liabilities	2,026	[2]	'
Intercompany transactions and other	1,014	[2]	'
Net cash flows provided by (used in) operating activities	-4,189	[2]	-2,960	[2]
Cash flows provided by (used in) investing activities:	'		'
Purchases of property and equipment, net of increase (decrease) in construction payables	-7,219	[2]	-3,119	[2]
Issuance of third-party loans and advances	-382	[2]	'
Payments received on third-party loans	0	[2]	'
Decrease in restricted cash, net	7,804	[2]	4,317	[2]
Proceeds from asset sales	0	[2]	'
Investments in unconsolidated affiliates	-29	[2]	-4,927	[2]
Intercompany transactions and other	0	[2]	-661	[2]
Net cash flows used in investing activities	174	[2]	-4,390	[2]
Cash flows provided by (used in) financing activities:	'		'
Credit Facility/Line of Credit repayments	0	[2]	'
Credit Facility/Line of Credit borrowings	0	[2]	'
Repayments to Mohegan Tribe	-1,375	[2]	-2,487	[2]
Repayments of other long-term debt	-8	[2]	'
Principal portion of relinquishment liability payments	0	[2]	0	[2]
Distributions to Mohegan Tribe	0	[2]	0	[2]
Payments of financing fees	0	[2]	-196	[2]
Payments on capital lease obligations	0	[2]	'
Intercompany transactions and other	6,574	[2]	9,947	[2]
Net cash flows provided by (used in) financing activities	5,191	[2]	7,264	[2]
Net increase (decrease) in cash and cash equivalents	1,176	[2]	-86	[2]
Cash and cash equivalents at beginning of period	909	[2]	491	[2]
Cash and cash equivalents at end of period	2,085	[2]	405	[2]
Total Non-Guarantor Subsidiaries and Entities | Credit Facility | Prior Bank Credit Facility	'		'
Cash flows provided by (used in) financing activities:	'		'
Credit Facility/Line of Credit repayments	0	[2]	0	[2]
Total Non-Guarantor Subsidiaries and Entities | Credit Facility | Prior Term Loan Facility	'		'
Cash flows provided by (used in) financing activities:	'		'
Credit Facility/Line of Credit repayments	0	[2]	'
Total Non-Guarantor Subsidiaries and Entities | Credit Facility | Bank Credit Facility - Revolving Facility	'		'
Cash flows provided by (used in) financing activities:	'		'
Credit Facility/Line of Credit repayments	0	[2]	'
Credit Facility/Line of Credit borrowings	0	[2]	'
Total Non-Guarantor Subsidiaries and Entities | Credit Facility | Bank Credit Facility - Term Loan A Facility	'		'
Cash flows provided by (used in) financing activities:	'		'
Credit Facility/Line of Credit borrowings	0	[2]	'
Total Non-Guarantor Subsidiaries and Entities | Credit Facility | Bank Credit Facility - Term Loan B Facility	'		'
Cash flows provided by (used in) financing activities:	'		'
Credit Facility/Line of Credit borrowings	0	[2]	'
Consolidating/Eliminating Adjustments	'		'
Cash flows provided by (used in) operating activities:	'		'
Net income (loss)	16,425		6,629
Adjustments to reconcile net income to net cash flows provided by operating activities:	'		'
Depreciation and amortization	0		0
Accretion of discount to the relinquishment liability	0		0
Cash paid for accretion of discount to the relinquishment liability	0		'
Loss on early extinguishment of debt	0		'
Payments of tender offer costs and discounts	0		'
Amortization of debt issuance costs and accretion of bond discounts	0		'
Provision for losses on receivables	0		'
(Gain) loss on disposition of assets	0		'
Loss from unconsolidated affiliates	0		'
Changes in operating assets and liabilities:	'		'
(Increase) decrease in receivables	131		'
(Increase) decrease in inventories	0		'
(Increase) decrease in other assets	-1		'
Increase (decrease) in trade payables	0		'
Increase (decrease) in accrued interest	0		'
Increase (decrease) in other liabilities	-137		'
Intercompany transactions and other	-16,424		'
Net cash flows provided by (used in) operating activities	-6		0
Cash flows provided by (used in) investing activities:	'		'
Purchases of property and equipment, net of increase (decrease) in construction payables	0		0
Issuance of third-party loans and advances	0		'
Payments received on third-party loans	0		'
Decrease in restricted cash, net	0		0
Proceeds from asset sales	0		'
Investments in unconsolidated affiliates	0		0
Intercompany transactions and other	4,426		-14,830
Net cash flows used in investing activities	4,426		-14,830
Cash flows provided by (used in) financing activities:	'		'
Credit Facility/Line of Credit repayments	0		'
Credit Facility/Line of Credit borrowings	0		'
Repayments to Mohegan Tribe	0		0
Repayments of other long-term debt	0		'
Principal portion of relinquishment liability payments	0		0
Distributions to Mohegan Tribe	0		0
Payments of financing fees	0		0
Payments on capital lease obligations	6		'
Intercompany transactions and other	-4,426		14,830
Net cash flows provided by (used in) financing activities	-4,420		14,830
Net increase (decrease) in cash and cash equivalents	0		0
Cash and cash equivalents at beginning of period	0		0
Cash and cash equivalents at end of period	0		0
Consolidating/Eliminating Adjustments | Credit Facility | Prior Bank Credit Facility	'		'
Cash flows provided by (used in) financing activities:	'		'
Credit Facility/Line of Credit repayments	0		0
Consolidating/Eliminating Adjustments | Credit Facility | Prior Term Loan Facility	'		'
Cash flows provided by (used in) financing activities:	'		'
Credit Facility/Line of Credit repayments	0		'
Consolidating/Eliminating Adjustments | Credit Facility | Bank Credit Facility - Revolving Facility	'		'
Cash flows provided by (used in) financing activities:	'		'
Credit Facility/Line of Credit repayments	0		'
Credit Facility/Line of Credit borrowings	0		'
Consolidating/Eliminating Adjustments | Credit Facility | Bank Credit Facility - Term Loan A Facility	'		'
Cash flows provided by (used in) financing activities:	'		'
Credit Facility/Line of Credit borrowings	0		'
Consolidating/Eliminating Adjustments | Credit Facility | Bank Credit Facility - Term Loan B Facility	'		'
Cash flows provided by (used in) financing activities:	'		'
Credit Facility/Line of Credit borrowings	$0		'
[1]	Includes the Pocono Downs Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming.
[2]	Includes MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries.