Mohegan Tribal Gaming Authority 10-Q 14 May 14 2014 Q2 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information Document	6 Months Ended
	Mar. 31, 2014
Document and Entity Information [Abstract]	'
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-Mar-14
Document Fiscal Year Focus	'2014
Document Fiscal Period Focus	'Q2
Amendment Flag	'false
Entity Common Stock, Shares Outstanding	0

CONDENSED_CONSOLIDATED_BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)	Mar. 31, 2014	Sep. 30, 2013
In Thousands, unless otherwise specified
Current assets:	'	'
Cash and cash equivalents	$59,881	$63,624
Restricted cash	1,259	13,757
Receivables, net	29,645	26,142
Inventories	15,445	13,990
Other current assets	25,408	20,518
Total current assets	131,638	138,031
Non-current assets:	'	'
Property and equipment, net	1,455,500	1,476,175
Goodwill	39,459	39,459
Other intangible assets, net	405,313	405,518
Other assets, net	75,724	76,967
Total assets	2,107,634	2,136,150
Current liabilities:	'	'
Current portion of long-term debt	52,424	25,219
Current portion of relinquishment liability	50,216	62,947
Due to Mohegan Tribe	7,088	6,308
Current portion of capital leases	1,567	2,302
Trade payables	10,812	10,531
Construction payables	5,099	11,011
Accrued interest payable	10,275	23,296
Other current liabilities	134,863	123,982
Total current liabilities	272,344	265,596
Non-current liabilities:	'	'
Long-term debt, net of current portion	1,685,005	1,628,173
Relinquishment liability, net of current portion	0	11,418
Due to Mohegan Tribe, net of current portion	20,420	23,420
Capital leases, net of current portion	2,745	3,138
Other long-term liabilities	5,654	5,020
Total liabilities	1,986,168	1,936,765
Commitments and Contingencies	'	'
Capital:	'	'
Retained earnings	121,608	199,236
Mohegan Tribal Gaming Authority capital	121,608	199,236
Non-controlling interests	-142	149
Total capital	121,466	199,385
Total liabilities and capital	$2,107,634	$2,136,150

CONDENSED_CONSOLIDATED_STATEME

CONDENSED CONSOLIDATED STATEMENTS OF INCOME (LOSS) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2014	Mar. 31, 2013
Revenues:	'	'	'	'
Gaming	$278,400	$291,411	$553,153	$581,020
Food and beverage	22,613	20,015	45,332	41,004
Hotel	11,911	10,101	22,603	20,045
Retail, entertainment and other	26,018	25,111	55,523	52,175
Gross revenues	338,942	346,638	676,611	694,244
Less-Promotional allowances	-22,259	-20,943	-47,105	-43,794
Net revenues	316,683	325,695	629,506	650,450
Operating costs and expenses:	'	'	'	'
Gaming	165,739	170,086	342,041	345,872
Food and beverage	10,749	10,168	20,848	20,804
Hotel	4,074	3,538	7,794	6,931
Retail, entertainment and other	11,352	9,150	24,128	19,456
Advertising, general and administrative	47,869	48,649	94,811	95,233
Corporate	10,860	7,958	20,292	13,691
Depreciation and amortization	20,879	19,951	39,997	40,115
Loss on disposition of assets	53	0	52	133
Severance	0	157	0	-22
Pre-opening	25	72	1,187	72
Total operating costs and expenses	271,600	269,729	551,150	542,285
Income from operations	45,083	55,966	78,356	108,165
Other income (expense):	'	'	'	'
Accretion of discount to the relinquishment liability	-551	-1,244	-1,102	-2,487
Interest income	1,602	1,431	3,246	2,888
Interest expense, net of capitalized interest	-36,297	-42,560	-75,266	-85,834
Loss on early extinguishment of debt	-192	-395	-62,275	-403
Other expense, net	-174	-840	-878	-1,785
Total other expense	-35,612	-43,608	-136,275	-87,621
Net income (loss)	9,471	12,358	-57,919	20,544
Loss attributable to non-controlling interests	155	1,707	291	2,621
Net income (loss) attributable to Mohegan Tribal Gaming Authority	$9,626	$14,065	($57,628)	$23,165

CONDENSED_CONSOLIDATED_STATEME1

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN CAPITAL (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2014	Mar. 31, 2013
Increase (Decrease) in Stockholders' Equity [Roll Forward]	'	'	'	'
Total capital at beginning of period	$121,995	$207,449	$199,385	$209,263
Net income (loss)	9,471	12,358	-57,919	20,544
Distributions to Mohegan Tribe	-10,000	-10,000	-20,000	-20,000
Repurchase of membership interest	'	-7,420	'	-7,420
Total capital at end of period	121,466	202,387	121,466	202,387
Mohegan Tribal Gaming Authority	'	'	'	'
Increase (Decrease) in Stockholders' Equity [Roll Forward]	'	'	'	'
Total capital at beginning of period	121,982	207,781	199,236	208,681
Net income (loss)	9,626	14,065	-57,628	23,165
Distributions to Mohegan Tribe	-10,000	-10,000	-20,000	-20,000
Repurchase of membership interest	'	-9,771	'	-9,771
Total capital at end of period	121,608	202,075	121,608	202,075
Non-controlling Interests	'	'	'	'
Increase (Decrease) in Stockholders' Equity [Roll Forward]	'	'	'	'
Total capital at beginning of period	13	-332	149	582
Net income (loss)	-155	-1,707	-291	-2,621
Distributions to Mohegan Tribe	0	0	0	0
Repurchase of membership interest	'	2,351	'	2,351
Total capital at end of period	($142)	$312	($142)	$312

CONDENSED_CONSOLIDATED_STATEME2

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	6 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Cash flows provided by (used in) operating activities:	'	'
Net income (loss)	($57,919)	$20,544
Adjustments to reconcile net income (loss) to net cash flows provided by (used in) operating activities:	'	'
Depreciation and amortization	39,997	40,115
Accretion of discount to the relinquishment liability	1,102	2,487
Cash paid for accretion of discount to the relinquishment liability	-1,794	-3,306
Loss on early extinguishment of debt	58,479	403
Payments of tender offer costs and discounts	-48,155	0
Amortization of debt issuance costs and accretion of bond discounts	4,301	6,057
Amortization of net deferred gain on settlement of derivative instruments	0	-48
Provision for losses on receivables	1,622	1,841
Loss on disposition of assets	52	133
Loss from unconsolidated affiliates	854	1,771
Changes in operating assets and liabilities:	'	'
(Increase) decrease in receivables	-3,863	4,352
(Increase) decrease in inventories	-1,455	24
(Increase) decrease in other assets	-5,206	5,945
Increase (decrease) in trade payables	287	-1,782
Decrease in accrued interest	-13,021	-15,339
Increase (decrease) in other liabilities	13,680	-2,209
Net cash flows provided by (used in) operating activities	-11,039	60,988
Cash flows provided by (used in) investing activities:	'	'
Purchases of property and equipment, net of increase (decrease) in construction payables of $(5,912) and $1,819, respectively	-22,345	-22,275
Issuance of third-party loans and advances	-1,026	-937
Payments received on third-party loans	569	68
Decrease in restricted cash, net	12,078	10,682
Proceeds from asset sales	36	149
Payment of escrow deposit	-3,356	0
Investments in unconsolidated affiliates	-29	-4,932
Net cash flows used in investing activities	-14,073	-17,245
Cash flows provided by (used in) financing activities:	'	'
Repayments to Mohegan Tribe	-2,750	-4,974
Repayments of other long-term debt	-191,010	-15,792
Principal portion of relinquishment liability payments	-23,457	-22,429
Distributions to Mohegan Tribe	-20,000	-20,000
Payments of financing fees	-12,629	-3,241
Payments on capital lease obligations	-1,128	-2,301
Net cash flows provided by (used in) financing activities	21,369	-70,737
Net decrease in cash and cash equivalents	-3,743	-26,994
Cash and cash equivalents at beginning of period	63,624	114,084
Cash and cash equivalents at end of period	59,881	87,090
Supplemental disclosure:	'	'
Cash paid during the period for interest	83,806	94,284
Credit Facility | Prior Bank Credit Facility	'	'
Cash flows provided by (used in) financing activities:	'	'
Credit Facility/Line of Credit borrowings	0	3,000
Credit Facility/Line of Credit repayments	0	3,000
Credit Facility | Bank Credit Facility - Term	'	'
Cash flows provided by (used in) financing activities:	'	'
Credit Facility/Line of Credit repayments	393,000	2,000
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 | Senior Secured Credit Facility - Revolving	'	'
Cash flows provided by (used in) financing activities:	'	'
Credit Facility/Line of Credit borrowings	130,000	0
Credit Facility/Line of Credit repayments	91,000	0
Credit Facility | Senior Secured Credit Facility - Term Loan A	'	'
Cash flows provided by (used in) financing activities:	'	'
Credit Facility/Line of Credit borrowings	124,343	0
Credit Facility/Line of Credit repayments	1,563	0
Credit Facility | Senior Secured Credit Facility - Term Loan B	'	'
Cash flows provided by (used in) financing activities:	'	'
Credit Facility/Line of Credit borrowings	720,952	0
Credit Facility/Line of Credit repayments	1,825	0
Credit Facility | Line of Credit	'	'
Cash flows provided by (used in) financing activities:	'	'
Credit Facility/Line of Credit borrowings	156,992	0
Credit Facility/Line of Credit repayments	$150,453	$0

CONDENSED_CONSOLIDATED_STATEME3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Parentheticals) (USD $)	6 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Statement of Cash Flows [Abstract]	'	'
(Decrease) increase in construction payables	($5,912)	$1,819

ORGANIZATION

ORGANIZATION	6 Months Ended
	Mar. 31, 2014
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 March 31, 2014, 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 Golf Club 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 100% membership interests in Salishan-Mohegan Two, LLC and Interchange Development Group, LLC, both of which were 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 (“MGA Holding MA”) and MGA Gaming MA, LLC (“MGA Gaming MA”). MGA Holding MA holds a 100% membership interest in MGA Palmer Partners, LLC (“MGA Palmer Partners”). MGA Palmer Partners holds a 100% membership interest in Mohegan Sun Massachusetts, LLC (together with MGA Holding MA, MGA Gaming MA and MGA Palmer Partners, 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.
	Additionally, Mohegan Gaming Advisors holds a 100% membership interest in MGA Holding FL, LLC (“MGA Holding FL”). MGA Holding FL holds a 100% membership interest in MGA Miami, LLC (together with MGA Holding FL, the “Mohegan FL Entities”). The Mohegan FL Entities were formed to pursue potential gaming opportunities in the State of Florida.

BASIS_OF_PRESENTATION

BASIS OF PRESENTATION	6 Months Ended
	Mar. 31, 2014
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 and six months ended March 31, 2014 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, December 31, 2013 (1)	$	59,896		$	2,726		$	62,622
	Additions:
	Issuance of affiliate advances and tenant and other loans, including interest receivable	2,106			—			2,106
	Deductions:
	Payments received	—			(57		)	(57		)
	Balance, March 31, 2014 (1)	$	62,002		$	2,669		$	64,671
	Balance, September 30, 2013 (1)	$	57,782		$	3,530		$	61,312
	Additions:
	Issuance of affiliate advances and tenant and other loans, including interest receivable	4,220			—			4,220
	Deductions:
	Payments received	—			(861		)	(861		)
	Balance, March 31, 2014 (1)	$	62,002		$	2,669		$	64,671
	__________
	-1	Includes interest receivable of $32.0 million, $30.4 million and $29.1 million as of March 31, 2014, 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, December 31, 2013	$	24,823		$	58		$	24,881
	Additions:
	Charges to bad debt expense	632			—			632
	Deductions:
	Adjustments	—			(1		)	(1		)
	Balance, March 31, 2014	$	25,455		$	57		$	25,512
	Balance, September 30, 2013	$	24,189		$	61		$	24,250
	Additions:
	Charges to bad debt expense	1,266			—			1,266
	Deductions:
	Adjustments	—			(4		)	(4		)
	Balance, March 31, 2014	$	25,455		$	57		$	25,512
	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):
		March 31, 2014
		Carrying Value			Fair Value
	Senior Secured Credit Facility - Revolving	$	39,000		$	38,415
	Senior Secured Credit Facility - Term Loan A	$	122,837		$	124,671
	Senior Secured Credit Facility - Term Loan B	$	718,832		$	742,739
	2013 9 3/4% Senior Unsecured Notes	$	500,000		$	558,125
	2004 7 1/8% Senior Subordinated Notes	$	21,156		$	21,103
	2005 6 7/8% Senior Subordinated Notes	$	9,654		$	9,702
	2012 11% Senior Subordinated Notes	$	271,343		$	276,910
	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 March 31, 2014.
	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, December 31, 2013	$	1,030
Cash payments	(338		)
Balance, March 31, 2014	$	692
Balance, September 30, 2013	$	1,417
Cash payments	(725		)
Balance, March 31, 2014	$	692

LONGTERM_DEBT

LONG-TERM DEBT	6 Months Ended
	Mar. 31, 2014
Debt Disclosure [Abstract]	'
LONG-TERM DEBT	'
	LONG-TERM DEBT:
	Long-term debt consisted of the following (in thousands, including current maturities):
		March 31,			September 30,
		2014			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	39,000			—
	Senior Secured Credit Facility - Term Loan A, due June 2018, net of discount of $600	122,837			—
	Senior Secured Credit Facility - Term Loan B, due June 2018, net of discount of $9,343	718,832			—
	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 $3,847 and $4,168, respectively	271,343			271,022
	Line of Credit	6,539			—
	2009 Mohegan Tribe Promissory Note, due September 2014	1,750			3,500
	2012 Mohegan Tribe Minor's Trust Promissory Note, due March 2016	17,000			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	3,068			468
	Long-term debt, excluding capital leases	1,763,599			1,682,312
	Less: current portion of long-term debt	(58,174		)	(30,719		)
	Long-term debt, net of current portion	$	1,705,425		$	1,651,593
	Maturities of long-term debt are as follows (in thousands, including current maturities):
	Less than 1 year	$	58,174
	1-3 years	95,862
	3-5 years	1,122,241
	More than 5 years	501,112
	Total	$	1,777,389
	In November 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 $61.1 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 $39.9 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 six months ended March 31, 2014. 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 March 31, 2014 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 March 31, 2014 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"). In November 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"). In November 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
	In November 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 March 31, 2014, amounts outstanding under the Revolving Facility, Term Loan A Facility and Term Loan B Facility totaled $39.0 million, $123.4 million and $728.2 million, respectively. As of March 31, 2014, letters of credit issued under the Revolving Facility totaled $2.9 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 $51.6 million of borrowing capacity under its Revolving Facility and Line of Credit as of March 31, 2014.
	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 March 31, 2014, the $39.0 million outstanding under the Revolving Facility was comprised of a $10.0 million base rate loan based on a base rate of 3.25% plus 325 basis points and $29.0 million in Eurodollar rate loans based on a Eurodollar rate of 0.15% plus 425 basis points. The commitment fee was 0.50% as of March 31, 2014. As of March 31, 2014, the $123.4 million outstanding under the Term Loan A Facility was based on a Eurodollar rate of 0.23% plus 425 basis points. As of March 31, 2014, the $728.2 million outstanding under the Term Loan B Facility was based on the Eurodollar rate floor of 1.0% plus 450 basis points. As of March 31, 2014, accrued interest, including commitment fees, on the Senior Secured Credit Facilities was $1.8 million.
	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 March 31, 2014, 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. In November 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. In November 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 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 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 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. Interest on the 2013 Senior Unsecured Notes is payable semi-annually on March 1st and September 1st, commencing March 1, 2014. On March 11, 2014, the Authority completed an offer to exchange the 2013 Senior Unsecured Notes for a new issue of substantially identical debt securities registered under the Securities Act of 1933, with all outstanding notes being exchanged. As of March 31, 2014 and September 30, 2013, accrued interest on the 2013 Senior Unsecured Notes was $4.1 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.
	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 March 31, 2014. As of March 31, 2014 and September 30, 2013, accrued interest on the 2004 Senior Subordinated Notes was $188,000.
	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 March 31, 2014. As of March 31, 2014 and September 30, 2013, accrued interest on the 2005 Senior Subordinated Notes was $83,000.
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% 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% 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 March 31, 2014. As of March 31, 2014 and September 30, 2013, accrued interest on the 2012 Senior Subordinated Notes was $1.3 million.
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 March 31, 2014, 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
In November 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 March 31, 2014, $6.5 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 March 31, 2014, the Authority was in compliance with all covenant requirements under the Line of Credit. As of March 31, 2014, accrued interest on the Line of Credit was $19,000. 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 March 31, 2014 and September 30, 2013, accrued interest on the Mohegan Tribe Promissory Note was $2.4 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 March 31, 2014 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 March 31, 2014 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 March 31, 2014, Downs Lodging was in compliance with all covenant requirements under the Downs Lodging Credit Facility. As of March 31, 2014, accrued interest on the Downs Lodging Credit Facility was $375,000. As of September 30, 2013, there was no accrued interest on the Downs Lodging Credit Facility.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Mar. 31, 2014
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 March 31, 2014 and 2013 and $20.0 million for each of the six months ended March 31, 2014 and 2013.
	The Tribe provides certain governmental and administrative services in connection with the operation of Mohegan Sun. The Authority incurred expenses for such services totaling $7.3 million and $7.0 million for the three months ended March 31, 2014 and 2013, respectively, and $14.3 million and $14.0 million for the six months ended March 31, 2014 and 2013, respectively.
	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 $6.3 million and $4.9 million for the three months ended March 31, 2014 and 2013, respectively, and $10.8 million and $9.0 million for the six months ended March 31, 2014 and 2013, respectively.
	The Authority incurred interest expense associated with borrowings from the Mohegan Tribe totaling $569,000 and $728,000 for the three months ended March 31, 2014 and 2013, respectively, and $1.2 million and $1.5 million for the six months ended March 31, 2014 and 2013, respectively.
	As of March 31, 2014 and September 30, 2013, outstanding payables to the Tribe totaled $1.3 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	6 Months Ended
	Mar. 31, 2014
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 $34.7 million and $37.8 million for the three months ended March 31, 2014 and 2013, respectively, and $71.0 million and $74.9 million for the six months ended March 31, 2014 and 2013, respectively. As of March 31, 2014 and September 30, 2013, the combined outstanding Slot Win Contribution and free promotional slot play contribution totaled $13.0 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 $30.6 million and $31.0 million for the three months ended March 31, 2014 and 2013, respectively, and $60.4 million and $61.2 million for the six months ended March 31, 2014 and 2013, respectively. As of March 31, 2014 and September 30, 2013, outstanding Pennsylvania Slot Machine Tax payments totaled $2.8 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 and $1.4 million for the three months ended March 31, 2014 and 2013, respectively, and $3.0 million and $2.9 million for the six months ended March 31, 2014 and 2013, respectively. As of March 31, 2014 and September 30, 2013, outstanding Pennsylvania Table Game Tax payments totaled $165,000 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 $1.2 million and $1.3 million for the three months ended March 31, 2014 and 2013, respectively, and $2.3 million and $2.5 million for the six months ended March 31, 2014 and 2013, respectively. As of March 31, 2014 and September 30, 2013, outstanding Pennsylvania Regulatory Fee payments to the PGCB totaled $151,000 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 March 31, 2014, 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 $161,000 for the three months ended March 31, 2014 and 2013, respectively, and $320,000 and $324,000 for the six months ended March 31, 2014 and 2013, 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 March 31, 2014 and September 30, 2013, outstanding payments to the PHHA for purses earned by horsemen, but not yet paid, and other fees totaled $6.5 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 $4.9 million for each of the three months ended March 31, 2014 and 2013 and $9.7 million and $9.6 million for the six months ended March 31, 2014 and 2013, 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	6 Months Ended
	Mar. 31, 2014
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 March 31, 2014 and September 30, 2013, the carrying amount of the relinquishment liability was $50.2 million and $74.4 million, respectively. The decrease in the relinquishment liability during the six months ended March 31, 2014 was due to $25.3 million in relinquishment payments. This reduction in the liability was offset by $1.1 million representing the accretion of discount to the relinquishment liability.
	Relinquishment payments consisted of the following (in millions):
		For the Six Months Ended
		March 31, 2014		March 31, 2013
	Principal	$	23.5	$	22.4
	Accretion of discount	1.8		3.3
	Total	$	25.3	$	25.7
	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 March 31, 2014 and September 30, 2013, relinquishment payments earned but unpaid were $11.9 million and $13.3 million, respectively.

SEGMENT_REPORTING

SEGMENT REPORTING	6 Months Ended
	Mar. 31, 2014
Segment Reporting [Abstract]	'
SEGMENT REPORTING	'
	SEGMENT REPORTING:
	As of March 31, 2014, the Authority owns and operates, either directly or through wholly-owned subsidiaries, Mohegan Sun, the Connecticut Sun franchise, and the Mohegan Sun Golf Club (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 Golf Club 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						For the Six Months Ended
	(in thousands)	31-Mar-14			31-Mar-13			31-Mar-14			31-Mar-13
	Net revenues:
	Mohegan Sun	$	243,478		$	252,682		$	485,411		$	505,872
	Mohegan Sun at Pocono Downs	72,986			72,639			143,669			143,927
	Corporate and other	1,492			374			2,231			651
	Inter-segment revenues	(1,273		)	—			(1,805		)	—
	Total	$	316,683		$	325,695		$	629,506		$	650,450
	Income (loss) from operations:
	Mohegan Sun	$	45,728		$	53,132		$	80,371		$	101,258
	Mohegan Sun at Pocono Downs	9,042			10,448			16,619			20,006
	Corporate and other	(9,687		)	(7,614		)	(18,634		)	(13,099		)
	Total	45,083			55,966			78,356			108,165
	Accretion of discount to the relinquishment liability	(551		)	(1,244		)	(1,102		)	(2,487		)
	Interest income	1,602			1,431			3,246			2,888
	Interest expense, net of capitalized interest	(36,297		)	(42,560		)	(75,266		)	(85,834		)
	Loss on early extinguishment of debt	(192		)	(395		)	(62,275		)	(403		)
	Other expense, net	(174		)	(840		)	(878		)	(1,785		)
	Net income (loss)	9,471			12,358			(57,919		)	20,544
	Loss attributable to non-controlling interests	155			1,707			291			2,621
	Net income (loss) attributable to Mohegan Tribal Gaming Authority	$	9,626		$	14,065		$	(57,628	)	$	23,165
		For the Six Months Ended
		31-Mar-14			31-Mar-13
	Capital expenditures incurred:
	Mohegan Sun	$	8,218		$	8,566
	Mohegan Sun at Pocono Downs	1,994			2,546
	Corporate and other	8,949			13,490
	Total	$	19,161		$	24,602
		31-Mar-14			30-Sep-13
	Total assets:
	Mohegan Sun	$	1,406,329		$	1,425,152
	Mohegan Sun at Pocono Downs	562,041			558,700
	Corporate and other	139,264			152,298
	Total	$	2,107,634		$	2,136,150

SUPPLEMENTAL_CONDENSED_CONSOLI

SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL STATEMENT INFORMATION	6 Months Ended
	Mar. 31, 2014
Condensed Financial Information of Parent Company Only Disclosure [Abstract]	'
SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL STATEMENT INFORMATION	'
	SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL STATEMENT INFORMATION:
	As of March 31, 2014, 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 March 31, 2014 and September 30, 2013 and for the three months and six months ended March 31, 2014 and 2013 is as follows (in thousands):
	CONDENSED CONSOLIDATING BALANCE SHEETS
		31-Mar-14
		Authority			Total			Total  Non-Guarantor			Consolidating/			Consolidated
					Guarantor			Subsidiaries and Entities (2)			Eliminating
					Subsidiaries (1)						Adjustments
	ASSETS
	Current assets:
	Cash and cash equivalents	$	39,693		$	19,206		$	982		$	—		$	59,881
	Restricted cash	43			1,216			—			—			1,259
	Receivables, net	27,219			1,972			876			(422		)	29,645
	Inventories	13,945			1,500			—			—			15,445
	Other current assets	18,837			1,545			5,026			—			25,408
	Total current assets	99,737			25,439			6,884			(422		)	131,638
	Non-current assets:
	Property and equipment, net	1,168,964			227,418			59,118			—			1,455,500
	Goodwill	—			39,459			—			—			39,459
	Other intangible assets, net	120,451			284,862			—			—			405,313
	Other assets, net	32,083			3,911			46,498			(6,768		)	75,724
	Intercompany receivables	256,799			54,635			1,726			(313,160		)	—
	Investment in subsidiaries	313,679			—			—			(313,679		)	—
	Total assets	$	1,991,713		$	635,724		$	114,226		$	(634,029	)	$	2,107,634
	LIABILITIES AND CAPITAL
	Current liabilities:
	Current portion of long-term debt	$	51,982		$	—		$	442		$	—		$	52,424
	Current portion of relinquishment liability	50,216			—			—			—			50,216
	Due to Mohegan Tribe	1,338			—			5,750			—			7,088
	Current portion of capital leases	1,567			76			—			(76		)	1,567
	Trade payables	8,541			2,250			21			—			10,812
	Construction payables	2,436			125			2,538			—			5,099
	Accrued interest payable	7,467			—			2,808			—			10,275
	Other current liabilities	100,781			29,437			4,991			(346		)	134,863
	Total current liabilities	224,328			31,888			16,550			(422		)	272,344
	Non-current liabilities:
	Long-term debt, net of current portion	1,640,005			—			45,000			—			1,685,005
	Relinquishment liability, net of current portion	—			—			—			—			—
	Due to Mohegan Tribe, net of current portion	—			—			20,420			—			20,420
	Capital leases, net of current portion	2,745			6,562			—			(6,562		)	2,745
	Other long-term liabilities	2,711			—			2,943			—			5,654
	Intercompany payables	—			256,459			56,701			(313,160		)	—
	Accumulated losses in excess of investment in subsidiaries	—			19,249			—			(19,249		)	—
	Total liabilities	1,869,789			314,158			141,614			(339,393		)	1,986,168
	Capital:
	Retained earnings	121,924			321,566			(27,388		)	(294,494		)	121,608
	Mohegan Tribal Gaming Authority capital	121,924			321,566			(27,388		)	(294,494		)	121,608
	Non-controlling interests	—			—			—			(142		)	(142		)
	Total capital	121,924			321,566			(27,388		)	(294,636		)	121,466
	Total liabilities and capital	$	1,991,713		$	635,724		$	114,226		$	(634,029	)	$	2,107,634
	___________
	(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 March 31, 2014
	Authority			Total			Total  Non-Guarantor			Consolidating/			Consolidated
				Guarantor			Subsidiaries and Entities (2)			Eliminating
				Subsidiaries (1)						Adjustments
Revenues:
Gaming	$	210,530		$	67,870		$	—		$	—		$	278,400
Food and beverage	15,445			7,168			—			—			22,613
Hotel	10,764			1,147			—			—			11,911
Retail, entertainment and other	23,688			2,099			1,504			(1,273		)	26,018
Gross revenues	260,427			78,284			1,504			(1,273		)	338,942
Less-Promotional allowances	(16,960		)	(5,292		)	(6		)	(1		)	(22,259		)
Net revenues	243,467			72,992			1,498			(1,274		)	316,683
Operating costs and expenses:
Gaming	116,506			49,233			—			—			165,739
Food and beverage	8,735			2,014			—			—			10,749
Hotel	3,969			1,318			—			(1,213		)	4,074
Retail, entertainment and other	10,256			1,097			—			(1		)	11,352
Advertising, general and administrative	39,815			8,073			7,856			(7,875		)	47,869
Corporate	3,045			—			—			7,815			10,860
Depreciation and amortization	17,162			3,477			240			—			20,879
Loss on disposition of assets	52			1			—			—			53
Pre-opening	—			25			—			—			25
Total operating costs and expenses	199,540			65,238			8,096			(1,274		)	271,600
Income (loss) from operations	43,927			7,754			(6,598		)	—			45,083
Other income (expense):
Accretion of discount to the relinquishment liability	(551		)	—			—			—			(551		)
Interest income	20			1,113			1,688			(1,219		)	1,602
Interest expense, net of capitalized interest	(23,293		)	(10,888		)	(3,335		)	1,219			(36,297		)
Loss on early extinguishment of debt	(192		)	—			—			—			(192		)
Loss on interests in subsidiaries	(10,402		)	(7,110		)	—			17,512			—
Other (income) expense, net	117			—			(291		)	—			(174		)
Total other expense	(34,301		)	(16,885		)	(1,938		)	17,512			(35,612		)
Net income (loss)	9,626			(9,131		)	(8,536		)	17,512			9,471
Loss attributable to non-controlling interests	—			—			—			155			155
Net income (loss) attributable to Mohegan Tribal Gaming Authority	$	9,626		$	(9,131	)	$	(8,536	)	$	17,667		$	9,626
___________
-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 March 31, 2013
	Authority			Total			Total  Non-Guarantor Subsidiaries			Consolidating/			Consolidated
				Guarantor			and Entities (2)			Eliminating
				Subsidiaries (1)						Adjustments
Net revenues	$	252,831		$	72,497		$	428		$	(61	)	$	325,695
Operating costs and expenses:
Gaming and other operations	140,736			52,207			—			(1		)	192,942
Advertising, general and administrative	44,532			7,687			4,448			(60		)	56,607
Depreciation and amortization	16,631			3,320			—			—			19,951
Severance	33			124			—			—			157
Pre-opening	—			72			—			—			72
Total operating costs and expenses	201,932			63,410			4,448			(61		)	269,729
Income (loss) from operations	50,899			9,087			(4,020		)	—			55,966
Accretion of discount to the relinquishment liability	(1,244		)	—			—			—			(1,244		)
Interest expense, net of capitalized interest	(29,489		)	(11,043		)	(2,505		)	477			(42,560		)
Loss on early extinguishment of debt	(395		)	—			—			—			(395		)
Loss on interests in subsidiaries	(5,737		)	(1,843		)	—			7,580			—
Other income, net	31			483			554			(477		)	591
Net income (loss)	14,065			(3,316		)	(5,971		)	7,580			12,358
Loss attributable to non-controlling interests	—			—			—			1,707			1,707
Net income (loss) attributable to Mohegan Tribal Gaming Authority	$	14,065		$	(3,316	)	$	(5,971	)	$	9,287		$	14,065
___________
-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 Six Months Ended March 31, 2014
	Authority			Total			Total  Non-Guarantor			Consolidating/			Consolidated
				Guarantor			Subsidiaries and Entities (2)			Eliminating
				Subsidiaries (1)						Adjustments
Revenues:
Gaming	$	419,004		$	134,149		$	—		$	—		$	553,153
Food and beverage	31,369			13,963			—			—			45,332
Hotel	21,015			1,588			—			—			22,603
Retail, entertainment and other	50,947			4,125			2,256			(1,805		)	55,523
Gross revenues	522,335			153,825			2,256			(1,805		)	676,611
Less-Promotional allowances	(37,227		)	(9,867		)	(9		)	(2		)	(47,105		)
Net revenues	485,108			143,958			2,247			(1,807		)	629,506
Operating costs and expenses:
Gaming	244,622			97,419			—			—			342,041
Food and beverage	16,739			4,109			—			—			20,848
Hotel	7,626			1,853			—			(1,685		)	7,794
Retail, entertainment and other	22,188			1,942			—			(2		)	24,128
Advertising, general and administrative	78,318			16,531			13,901			(13,939		)	94,811
Corporate	6,473			—			—			13,819			20,292
Depreciation and amortization	32,694			6,898			405			—			39,997
Loss on disposition of assets	51			1			—			—			52
Pre-opening	—			1,187			—			—			1,187
Total operating costs and expenses	408,711			129,940			14,306			(1,807		)	551,150
Income (loss) from operations	76,397			14,018			(12,059		)	—			78,356
Other income (expense):
Accretion of discount to the relinquishment liability	(1,102		)	—			—			—			(1,102		)
Interest income	45			2,097			3,337			(2,233		)	3,246
Interest expense, net of capitalized interest	(49,289		)	(22,205		)	(6,005		)	2,233			(75,266		)
Loss on early extinguishment of debt	(62,275		)	—			—			—			(62,275		)
Loss on interests in subsidiaries	(21,519		)	(12,417		)	—			33,936			—
Other income (expense), net	115			—			(993		)	—			(878		)
Total other expense	(134,025		)	(32,525		)	(3,661		)	33,936			(136,275		)
Net income (loss)	(57,628		)	(18,507		)	(15,720		)	33,936			(57,919		)
Loss attributable to non-controlling interests	—			—			—			291			291
Net income (loss) attributable to Mohegan Tribal Gaming Authority	$	(57,628	)	$	(18,507	)	$	(15,720	)	$	34,227		$	(57,628	)
___________
-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 Six Months Ended March 31, 2013
	Authority			Total			Total  Non-Guarantor Subsidiaries			Consolidating/			Consolidated
				Guarantor			and Entities (2)			Eliminating
				Subsidiaries (1)						Adjustments
Net revenues	$	505,581		$	144,453		$	781		$	(365	)	$	650,450
Operating costs and expenses:
Gaming and other operations	288,349			104,959			—			(245		)	393,063
Advertising, general and administrative	86,715			15,238			7,091			(120		)	108,924
Depreciation and amortization	33,486			6,629			—			—			40,115
Loss on disposition of assets	133			—			—			—			133
Severance	(146		)	124			—			—			(22		)
Pre-opening	—			72			—			—			72
Total operating costs and expenses	408,537			127,022			7,091			(365		)	542,285
Income (loss) from operations	97,044			17,431			(6,310		)	—			108,165
Accretion of discount to the relinquishment liability	(2,487		)	—			—			—			(2,487		)
Interest expense, net of capitalized interest	(59,604		)	(21,907		)	(5,166		)	843			(85,834		)
Loss on early extinguishment of debt	(403		)	—			—			—			(403		)
Loss on interests in subsidiaries	(11,487		)	(2,722		)	—			14,209			—
Other income, net	102			853			991			(843		)	1,103
Net income (loss)	23,165			(6,345		)	(10,485		)	14,209			20,544
Loss attributable to non-controlling interests	—			—			—			2,621			2,621
Net income (loss) attributable to Mohegan Tribal Gaming Authority	$	23,165		$	(6,345	)	$	(10,485	)	$	16,830		$	23,165
___________
-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 Six Months Ended March 31, 2014
	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 loss	$	(57,628	)	$	(18,507	)	$	(15,720	)	$	33,936		$	(57,919	)
Adjustments to reconcile net loss to net cash flows provided by (used in) operating activities:
Depreciation and amortization	32,694			6,898			405			—			39,997
Accretion of discount to the relinquishment liability	1,102			—			—			—			1,102
Cash paid for accretion of discount to the relinquishment liability	(1,794		)	—			—			—			(1,794		)
Loss on early extinguishment of debt	58,479			—			—			—			58,479
Payments of tender offer costs and discounts	(48,155		)	—			—			—			(48,155		)
Amortization of debt issuance costs and accretion of bond discounts	4,142			—			159			—			4,301
Provision for losses on receivables	237			119			1,266			—			1,622
Loss on disposition of assets	51			1			—			—			52
(Gain) loss from unconsolidated affiliates	(129		)	—			983			—			854
Changes in operating assets and liabilities:
(Increase) decrease in receivables	(4,274		)	626			(563		)	348			(3,863		)
Increase in inventories	(1,017		)	(438		)	—			—			(1,455		)
Increase in other assets	(1,182		)	(374		)	(3,620		)	(30		)	(5,206		)
Increase (decrease) in trade payables	(360		)	637			10			—			287
Decrease in accrued interest	(11,149		)	—			(1,872		)	—			(13,021		)
Increase in other liabilities	8,826			366			4,834			(346		)	13,680
Intercompany transactions	(617		)	32,389			2,160			(33,932		)	—
Net cash flows provided by (used in) operating activities	(20,774		)	21,717			(11,958		)	(24		)	(11,039		)
Cash flows used in investing activities:
Purchases of property and equipment, net of change in construction payables	(9,600		)	(2,671		)	(10,074		)	—			(22,345		)
Issuance of third-party loans and advances	—			—			(1,026		)	—			(1,026		)
Payments received on third-party loans	569			—			—			—			569
(Increase) decrease in restricted cash, net	46			(11		)	12,043			—			12,078
Proceeds from asset sales	36			—			—			—			36
Payment of escrow deposit	—			—			(3,356		)	—			(3,356		)
Investments in unconsolidated affiliates	—			—			(29		)	—			(29		)
Intercompany transactions	1,211			(15,416		)	—			14,205			—
Net cash flows used in investing activities	(7,738		)	(18,098		)	(2,442		)	14,205			(14,073		)
Cash flows provided by (used in) financing activities:
Prior Bank Credit Facility repayments - Term	(393,000		)	—			—			—			(393,000		)
Prior Term Loan Facility repayments, net of discount	(222,103		)	—			—			—			(222,103		)
Senior Secured Credit Facility borrowings - Revolving	130,000			—			—			—			130,000
Senior Secured Credit Facility repayments - Revolving	(91,000		)	—			—			—			(91,000		)
Senior Secured Credit Facility borrowings - Term Loan A, net of discount	124,343			—			—			—			124,343
Senior Secured Credit Facility repayments - Term Loan A	(1,563		)	—			—			—			(1,563		)
Senior Secured Credit Facility borrowings - Term Loan B, net of discount	720,952			—			—			—			720,952
Senior Secured Credit Facility repayments - Term Loan B	(1,825		)	—			—			—			(1,825		)
Line of Credit borrowings	156,992			—			—			—			156,992
Line of Credit repayments	(150,453		)	—			—			—			(150,453		)
Repayments to Mohegan Tribe	—			—			(2,750		)	—			(2,750		)
Repayments of other long-term debt	(190,984		)	—			(26		)	—			(191,010		)
Principal portion of relinquishment liability payments	(23,457		)	—			—			—			(23,457		)
Distributions to Mohegan Tribe	(20,000		)	—			—			—			(20,000		)
Payments of financing fees	(12,629		)	—			—			—			(12,629		)
Payments on capital lease obligations	(1,128		)	(24		)	—			24			(1,128		)
Intercompany transactions	—			(3,044		)	17,249			(14,205		)	—
Net cash flows provided by (used in) financing activities	24,145			(3,068		)	14,473			(14,181		)	21,369
Net increase (decrease) in cash and cash equivalents	(4,367		)	551			73			—			(3,743		)
Cash and cash equivalents at beginning of period	44,060			18,655			909			—			63,624
Cash and cash equivalents at end of period	$	39,693		$	19,206		$	982		$	—		$	59,881
___________
-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 Six Months Ended March 31, 2013
	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	$	41,359		$	24,740		$	(5,111	)	$	—		$	60,988
Cash flows provided by (used in) investing activities:
Purchases of property and equipment, net of change in construction payables	(10,703		)	(2,616		)	(8,956		)	—			(22,275		)
Decrease in restricted cash, net	—			63			10,619			—			10,682
Investments in unconsolidated affiliates	—			—			(4,932		)	—			(4,932		)
Other cash flows provided by (used in) investing activities	31,728			(9,011		)	(937		)	(22,500		)	(720		)
Net cash flows provided by (used in) investing activities	21,025			(11,564		)	(4,206		)	(22,500		)	(17,245		)
Cash flows provided by (used in) financing activities:
Prior Bank Credit Facility borrowings - Revolving	3,000			—			—			—			3,000
Prior Bank Credit Facility repayments - Revolving	(3,000		)	—			—			—			(3,000		)
Prior Bank Credit Facility repayments - Term	(2,000		)	—			—			—			(2,000		)
Repayments to Mohegan Tribe	—			—			(4,974		)	—			(4,974		)
Repayments of other long-term debt	(15,775		)	—			(17		)	—			(15,792		)
Principal portion of relinquishment liability payments	(22,429		)	—			—			—			(22,429		)
Distributions to Mohegan Tribe	(20,000		)	—			—			—			(20,000		)
Payments of financing fees	(3,041		)	—			(200		)	—			(3,241		)
Other cash flows provided by (used in) financing activities	(26,555		)	(13,489		)	15,243			22,500			(2,301		)
Net cash flows provided by (used in) financing activities	(89,800		)	(13,489		)	10,052			22,500			(70,737		)
Net increase (decrease) in cash and cash equivalents	(27,416		)	(313		)	735			—			(26,994		)
Cash and cash equivalents at beginning of period	91,836			21,757			491			—			114,084
Cash and cash equivalents at end of period	$	64,420		$	21,444		$	1,226		$	—		$	87,090
___________
-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_Policies

BASIS OF PRESENTATION (Policies)	6 Months Ended
	Mar. 31, 2014
BASIS OF PRESENTATION [Abstract]	'
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 and six months ended March 31, 2014 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	'
	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.
Fair Value of Financial Instruments	'
	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.

BASIS_OF_PRESENTATION_Tables

BASIS OF PRESENTATION (Tables)	6 Months Ended
	Mar. 31, 2014
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, December 31, 2013 (1)	$	59,896		$	2,726		$	62,622
	Additions:
	Issuance of affiliate advances and tenant and other loans, including interest receivable	2,106			—			2,106
	Deductions:
	Payments received	—			(57		)	(57		)
	Balance, March 31, 2014 (1)	$	62,002		$	2,669		$	64,671
	Balance, September 30, 2013 (1)	$	57,782		$	3,530		$	61,312
	Additions:
	Issuance of affiliate advances and tenant and other loans, including interest receivable	4,220			—			4,220
	Deductions:
	Payments received	—			(861		)	(861		)
	Balance, March 31, 2014 (1)	$	62,002		$	2,669		$	64,671
	__________
	-1	Includes interest receivable of $32.0 million, $30.4 million and $29.1 million as of March 31, 2014, 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, December 31, 2013	$	24,823		$	58		$	24,881
	Additions:
	Charges to bad debt expense	632			—			632
	Deductions:
	Adjustments	—			(1		)	(1		)
	Balance, March 31, 2014	$	25,455		$	57		$	25,512
	Balance, September 30, 2013	$	24,189		$	61		$	24,250
	Additions:
	Charges to bad debt expense	1,266			—			1,266
	Deductions:
	Adjustments	—			(4		)	(4		)
	Balance, March 31, 2014	$	25,455		$	57		$	25,512
Estimated fair value of financing facilities and notes	'
	The estimated fair value of the Authority's financing facilities and notes were as follows (in thousands):
		March 31, 2014
		Carrying Value			Fair Value
	Senior Secured Credit Facility - Revolving	$	39,000		$	38,415
	Senior Secured Credit Facility - Term Loan A	$	122,837		$	124,671
	Senior Secured Credit Facility - Term Loan B	$	718,832		$	742,739
	2013 9 3/4% Senior Unsecured Notes	$	500,000		$	558,125
	2004 7 1/8% Senior Subordinated Notes	$	21,156		$	21,103
	2005 6 7/8% Senior Subordinated Notes	$	9,654		$	9,702
	2012 11% Senior Subordinated Notes	$	271,343		$	276,910
Reconciliation of severance liability by business segment	'
	The following table presents a reconciliation of the related severance liability (in thousands):
		Mohegan Sun
	Balance, December 31, 2013	$	1,030
	Cash payments	(338		)
	Balance, March 31, 2014	$	692
	Balance, September 30, 2013	$	1,417
	Cash payments	(725		)
	Balance, March 31, 2014	$	692

LONGTERM_DEBT_Tables

LONG-TERM DEBT (Tables)	6 Months Ended
	Mar. 31, 2014
Debt Disclosure [Abstract]	'
Long-term debt	'
	Long-term debt consisted of the following (in thousands, including current maturities):
		March 31,			September 30,
		2014			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	39,000			—
	Senior Secured Credit Facility - Term Loan A, due June 2018, net of discount of $600	122,837			—
	Senior Secured Credit Facility - Term Loan B, due June 2018, net of discount of $9,343	718,832			—
	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 $3,847 and $4,168, respectively	271,343			271,022
	Line of Credit	6,539			—
	2009 Mohegan Tribe Promissory Note, due September 2014	1,750			3,500
	2012 Mohegan Tribe Minor's Trust Promissory Note, due March 2016	17,000			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	3,068			468
	Long-term debt, excluding capital leases	1,763,599			1,682,312
	Less: current portion of long-term debt	(58,174		)	(30,719		)
	Long-term debt, net of current portion	$	1,705,425		$	1,651,593
Schedule of Maturities of Long-term Debt	'
	Maturities of long-term debt are as follows (in thousands, including current maturities):
	Less than 1 year	$	58,174
	1-3 years	95,862
	3-5 years	1,122,241
	More than 5 years	501,112
	Total	$	1,777,389

RELINQUISHMENT_AGREEMENT_Table

RELINQUISHMENT AGREEMENT (Tables)	6 Months Ended
	Mar. 31, 2014
RELINQUISHMENT AGREEMENT [Abstract]	'
Relinquishment payments	'
	Relinquishment payments consisted of the following (in millions):
		For the Six Months Ended
		March 31, 2014		March 31, 2013
	Principal	$	23.5	$	22.4
	Accretion of discount	1.8		3.3
	Total	$	25.3	$	25.7

SEGMENT_REPORTING_Tables

SEGMENT REPORTING (Tables)	6 Months Ended
	Mar. 31, 2014
Segment Reporting [Abstract]	'
Financial information related to segments	'
		For the Three Months Ended						For the Six Months Ended
	(in thousands)	31-Mar-14			31-Mar-13			31-Mar-14			31-Mar-13
	Net revenues:
	Mohegan Sun	$	243,478		$	252,682		$	485,411		$	505,872
	Mohegan Sun at Pocono Downs	72,986			72,639			143,669			143,927
	Corporate and other	1,492			374			2,231			651
	Inter-segment revenues	(1,273		)	—			(1,805		)	—
	Total	$	316,683		$	325,695		$	629,506		$	650,450
	Income (loss) from operations:
	Mohegan Sun	$	45,728		$	53,132		$	80,371		$	101,258
	Mohegan Sun at Pocono Downs	9,042			10,448			16,619			20,006
	Corporate and other	(9,687		)	(7,614		)	(18,634		)	(13,099		)
	Total	45,083			55,966			78,356			108,165
	Accretion of discount to the relinquishment liability	(551		)	(1,244		)	(1,102		)	(2,487		)
	Interest income	1,602			1,431			3,246			2,888
	Interest expense, net of capitalized interest	(36,297		)	(42,560		)	(75,266		)	(85,834		)
	Loss on early extinguishment of debt	(192		)	(395		)	(62,275		)	(403		)
	Other expense, net	(174		)	(840		)	(878		)	(1,785		)
	Net income (loss)	9,471			12,358			(57,919		)	20,544
	Loss attributable to non-controlling interests	155			1,707			291			2,621
	Net income (loss) attributable to Mohegan Tribal Gaming Authority	$	9,626		$	14,065		$	(57,628	)	$	23,165
		For the Six Months Ended
		31-Mar-14			31-Mar-13
	Capital expenditures incurred:
	Mohegan Sun	$	8,218		$	8,566
	Mohegan Sun at Pocono Downs	1,994			2,546
	Corporate and other	8,949			13,490
	Total	$	19,161		$	24,602
		31-Mar-14			30-Sep-13
	Total assets:
	Mohegan Sun	$	1,406,329		$	1,425,152
	Mohegan Sun at Pocono Downs	562,041			558,700
	Corporate and other	139,264			152,298
	Total	$	2,107,634		$	2,136,150

SUPPLEMENTAL_CONDENSED_CONSOLI1

SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL STATEMENT INFORMATION (Tables)	6 Months Ended
	Mar. 31, 2014
Condensed Financial Information of Parent Company Only Disclosure [Abstract]	'
CONDENSED CONSOLIDATING BALANCE SHEETS	'
	CONDENSED CONSOLIDATING BALANCE SHEETS
		31-Mar-14
		Authority			Total			Total  Non-Guarantor			Consolidating/			Consolidated
					Guarantor			Subsidiaries and Entities (2)			Eliminating
					Subsidiaries (1)						Adjustments
	ASSETS
	Current assets:
	Cash and cash equivalents	$	39,693		$	19,206		$	982		$	—		$	59,881
	Restricted cash	43			1,216			—			—			1,259
	Receivables, net	27,219			1,972			876			(422		)	29,645
	Inventories	13,945			1,500			—			—			15,445
	Other current assets	18,837			1,545			5,026			—			25,408
	Total current assets	99,737			25,439			6,884			(422		)	131,638
	Non-current assets:
	Property and equipment, net	1,168,964			227,418			59,118			—			1,455,500
	Goodwill	—			39,459			—			—			39,459
	Other intangible assets, net	120,451			284,862			—			—			405,313
	Other assets, net	32,083			3,911			46,498			(6,768		)	75,724
	Intercompany receivables	256,799			54,635			1,726			(313,160		)	—
	Investment in subsidiaries	313,679			—			—			(313,679		)	—
	Total assets	$	1,991,713		$	635,724		$	114,226		$	(634,029	)	$	2,107,634
	LIABILITIES AND CAPITAL
	Current liabilities:
	Current portion of long-term debt	$	51,982		$	—		$	442		$	—		$	52,424
	Current portion of relinquishment liability	50,216			—			—			—			50,216
	Due to Mohegan Tribe	1,338			—			5,750			—			7,088
	Current portion of capital leases	1,567			76			—			(76		)	1,567
	Trade payables	8,541			2,250			21			—			10,812
	Construction payables	2,436			125			2,538			—			5,099
	Accrued interest payable	7,467			—			2,808			—			10,275
	Other current liabilities	100,781			29,437			4,991			(346		)	134,863
	Total current liabilities	224,328			31,888			16,550			(422		)	272,344
	Non-current liabilities:
	Long-term debt, net of current portion	1,640,005			—			45,000			—			1,685,005
	Relinquishment liability, net of current portion	—			—			—			—			—
	Due to Mohegan Tribe, net of current portion	—			—			20,420			—			20,420
	Capital leases, net of current portion	2,745			6,562			—			(6,562		)	2,745
	Other long-term liabilities	2,711			—			2,943			—			5,654
	Intercompany payables	—			256,459			56,701			(313,160		)	—
	Accumulated losses in excess of investment in subsidiaries	—			19,249			—			(19,249		)	—
	Total liabilities	1,869,789			314,158			141,614			(339,393		)	1,986,168
	Capital:
	Retained earnings	121,924			321,566			(27,388		)	(294,494		)	121,608
	Mohegan Tribal Gaming Authority capital	121,924			321,566			(27,388		)	(294,494		)	121,608
	Non-controlling interests	—			—			—			(142		)	(142		)
	Total capital	121,924			321,566			(27,388		)	(294,636		)	121,466
	Total liabilities and capital	$	1,991,713		$	635,724		$	114,226		$	(634,029	)	$	2,107,634
	___________
	(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 March 31, 2014
		Authority			Total			Total  Non-Guarantor			Consolidating/			Consolidated
					Guarantor			Subsidiaries and Entities (2)			Eliminating
					Subsidiaries (1)						Adjustments
	Revenues:
	Gaming	$	210,530		$	67,870		$	—		$	—		$	278,400
	Food and beverage	15,445			7,168			—			—			22,613
	Hotel	10,764			1,147			—			—			11,911
	Retail, entertainment and other	23,688			2,099			1,504			(1,273		)	26,018
	Gross revenues	260,427			78,284			1,504			(1,273		)	338,942
	Less-Promotional allowances	(16,960		)	(5,292		)	(6		)	(1		)	(22,259		)
	Net revenues	243,467			72,992			1,498			(1,274		)	316,683
	Operating costs and expenses:
	Gaming	116,506			49,233			—			—			165,739
	Food and beverage	8,735			2,014			—			—			10,749
	Hotel	3,969			1,318			—			(1,213		)	4,074
	Retail, entertainment and other	10,256			1,097			—			(1		)	11,352
	Advertising, general and administrative	39,815			8,073			7,856			(7,875		)	47,869
	Corporate	3,045			—			—			7,815			10,860
	Depreciation and amortization	17,162			3,477			240			—			20,879
	Loss on disposition of assets	52			1			—			—			53
	Pre-opening	—			25			—			—			25
	Total operating costs and expenses	199,540			65,238			8,096			(1,274		)	271,600
	Income (loss) from operations	43,927			7,754			(6,598		)	—			45,083
	Other income (expense):
	Accretion of discount to the relinquishment liability	(551		)	—			—			—			(551		)
	Interest income	20			1,113			1,688			(1,219		)	1,602
	Interest expense, net of capitalized interest	(23,293		)	(10,888		)	(3,335		)	1,219			(36,297		)
	Loss on early extinguishment of debt	(192		)	—			—			—			(192		)
	Loss on interests in subsidiaries	(10,402		)	(7,110		)	—			17,512			—
	Other (income) expense, net	117			—			(291		)	—			(174		)
	Total other expense	(34,301		)	(16,885		)	(1,938		)	17,512			(35,612		)
	Net income (loss)	9,626			(9,131		)	(8,536		)	17,512			9,471
	Loss attributable to non-controlling interests	—			—			—			155			155
	Net income (loss) attributable to Mohegan Tribal Gaming Authority	$	9,626		$	(9,131	)	$	(8,536	)	$	17,667		$	9,626
	___________
	-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 March 31, 2013
		Authority			Total			Total  Non-Guarantor Subsidiaries			Consolidating/			Consolidated
					Guarantor			and Entities (2)			Eliminating
					Subsidiaries (1)						Adjustments
	Net revenues	$	252,831		$	72,497		$	428		$	(61	)	$	325,695
	Operating costs and expenses:
	Gaming and other operations	140,736			52,207			—			(1		)	192,942
	Advertising, general and administrative	44,532			7,687			4,448			(60		)	56,607
	Depreciation and amortization	16,631			3,320			—			—			19,951
	Severance	33			124			—			—			157
	Pre-opening	—			72			—			—			72
	Total operating costs and expenses	201,932			63,410			4,448			(61		)	269,729
	Income (loss) from operations	50,899			9,087			(4,020		)	—			55,966
	Accretion of discount to the relinquishment liability	(1,244		)	—			—			—			(1,244		)
	Interest expense, net of capitalized interest	(29,489		)	(11,043		)	(2,505		)	477			(42,560		)
	Loss on early extinguishment of debt	(395		)	—			—			—			(395		)
	Loss on interests in subsidiaries	(5,737		)	(1,843		)	—			7,580			—
	Other income, net	31			483			554			(477		)	591
	Net income (loss)	14,065			(3,316		)	(5,971		)	7,580			12,358
	Loss attributable to non-controlling interests	—			—			—			1,707			1,707
	Net income (loss) attributable to Mohegan Tribal Gaming Authority	$	14,065		$	(3,316	)	$	(5,971	)	$	9,287		$	14,065
	___________
	-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 Six Months Ended March 31, 2014
	Authority			Total			Total  Non-Guarantor			Consolidating/			Consolidated
				Guarantor			Subsidiaries and Entities (2)			Eliminating
				Subsidiaries (1)						Adjustments
Revenues:
Gaming	$	419,004		$	134,149		$	—		$	—		$	553,153
Food and beverage	31,369			13,963			—			—			45,332
Hotel	21,015			1,588			—			—			22,603
Retail, entertainment and other	50,947			4,125			2,256			(1,805		)	55,523
Gross revenues	522,335			153,825			2,256			(1,805		)	676,611
Less-Promotional allowances	(37,227		)	(9,867		)	(9		)	(2		)	(47,105		)
Net revenues	485,108			143,958			2,247			(1,807		)	629,506
Operating costs and expenses:
Gaming	244,622			97,419			—			—			342,041
Food and beverage	16,739			4,109			—			—			20,848
Hotel	7,626			1,853			—			(1,685		)	7,794
Retail, entertainment and other	22,188			1,942			—			(2		)	24,128
Advertising, general and administrative	78,318			16,531			13,901			(13,939		)	94,811
Corporate	6,473			—			—			13,819			20,292
Depreciation and amortization	32,694			6,898			405			—			39,997
Loss on disposition of assets	51			1			—			—			52
Pre-opening	—			1,187			—			—			1,187
Total operating costs and expenses	408,711			129,940			14,306			(1,807		)	551,150
Income (loss) from operations	76,397			14,018			(12,059		)	—			78,356
Other income (expense):
Accretion of discount to the relinquishment liability	(1,102		)	—			—			—			(1,102		)
Interest income	45			2,097			3,337			(2,233		)	3,246
Interest expense, net of capitalized interest	(49,289		)	(22,205		)	(6,005		)	2,233			(75,266		)
Loss on early extinguishment of debt	(62,275		)	—			—			—			(62,275		)
Loss on interests in subsidiaries	(21,519		)	(12,417		)	—			33,936			—
Other income (expense), net	115			—			(993		)	—			(878		)
Total other expense	(134,025		)	(32,525		)	(3,661		)	33,936			(136,275		)
Net income (loss)	(57,628		)	(18,507		)	(15,720		)	33,936			(57,919		)
Loss attributable to non-controlling interests	—			—			—			291			291
Net income (loss) attributable to Mohegan Tribal Gaming Authority	$	(57,628	)	$	(18,507	)	$	(15,720	)	$	34,227		$	(57,628	)
___________
-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 Six Months Ended March 31, 2013
	Authority			Total			Total  Non-Guarantor Subsidiaries			Consolidating/			Consolidated
				Guarantor			and Entities (2)			Eliminating
				Subsidiaries (1)						Adjustments
Net revenues	$	505,581		$	144,453		$	781		$	(365	)	$	650,450
Operating costs and expenses:
Gaming and other operations	288,349			104,959			—			(245		)	393,063
Advertising, general and administrative	86,715			15,238			7,091			(120		)	108,924
Depreciation and amortization	33,486			6,629			—			—			40,115
Loss on disposition of assets	133			—			—			—			133
Severance	(146		)	124			—			—			(22		)
Pre-opening	—			72			—			—			72
Total operating costs and expenses	408,537			127,022			7,091			(365		)	542,285
Income (loss) from operations	97,044			17,431			(6,310		)	—			108,165
Accretion of discount to the relinquishment liability	(2,487		)	—			—			—			(2,487		)
Interest expense, net of capitalized interest	(59,604		)	(21,907		)	(5,166		)	843			(85,834		)
Loss on early extinguishment of debt	(403		)	—			—			—			(403		)
Loss on interests in subsidiaries	(11,487		)	(2,722		)	—			14,209			—
Other income, net	102			853			991			(843		)	1,103
Net income (loss)	23,165			(6,345		)	(10,485		)	14,209			20,544
Loss attributable to non-controlling interests	—			—			—			2,621			2,621
Net income (loss) attributable to Mohegan Tribal Gaming Authority	$	23,165		$	(6,345	)	$	(10,485	)	$	16,830		$	23,165
___________
-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 Six Months Ended March 31, 2014
		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 loss	$	(57,628	)	$	(18,507	)	$	(15,720	)	$	33,936		$	(57,919	)
	Adjustments to reconcile net loss to net cash flows provided by (used in) operating activities:
	Depreciation and amortization	32,694			6,898			405			—			39,997
	Accretion of discount to the relinquishment liability	1,102			—			—			—			1,102
	Cash paid for accretion of discount to the relinquishment liability	(1,794		)	—			—			—			(1,794		)
	Loss on early extinguishment of debt	58,479			—			—			—			58,479
	Payments of tender offer costs and discounts	(48,155		)	—			—			—			(48,155		)
	Amortization of debt issuance costs and accretion of bond discounts	4,142			—			159			—			4,301
	Provision for losses on receivables	237			119			1,266			—			1,622
	Loss on disposition of assets	51			1			—			—			52
	(Gain) loss from unconsolidated affiliates	(129		)	—			983			—			854
	Changes in operating assets and liabilities:
	(Increase) decrease in receivables	(4,274		)	626			(563		)	348			(3,863		)
	Increase in inventories	(1,017		)	(438		)	—			—			(1,455		)
	Increase in other assets	(1,182		)	(374		)	(3,620		)	(30		)	(5,206		)
	Increase (decrease) in trade payables	(360		)	637			10			—			287
	Decrease in accrued interest	(11,149		)	—			(1,872		)	—			(13,021		)
	Increase in other liabilities	8,826			366			4,834			(346		)	13,680
	Intercompany transactions	(617		)	32,389			2,160			(33,932		)	—
	Net cash flows provided by (used in) operating activities	(20,774		)	21,717			(11,958		)	(24		)	(11,039		)
	Cash flows used in investing activities:
	Purchases of property and equipment, net of change in construction payables	(9,600		)	(2,671		)	(10,074		)	—			(22,345		)
	Issuance of third-party loans and advances	—			—			(1,026		)	—			(1,026		)
	Payments received on third-party loans	569			—			—			—			569
	(Increase) decrease in restricted cash, net	46			(11		)	12,043			—			12,078
	Proceeds from asset sales	36			—			—			—			36
	Payment of escrow deposit	—			—			(3,356		)	—			(3,356		)
	Investments in unconsolidated affiliates	—			—			(29		)	—			(29		)
	Intercompany transactions	1,211			(15,416		)	—			14,205			—
	Net cash flows used in investing activities	(7,738		)	(18,098		)	(2,442		)	14,205			(14,073		)
	Cash flows provided by (used in) financing activities:
	Prior Bank Credit Facility repayments - Term	(393,000		)	—			—			—			(393,000		)
	Prior Term Loan Facility repayments, net of discount	(222,103		)	—			—			—			(222,103		)
	Senior Secured Credit Facility borrowings - Revolving	130,000			—			—			—			130,000
	Senior Secured Credit Facility repayments - Revolving	(91,000		)	—			—			—			(91,000		)
	Senior Secured Credit Facility borrowings - Term Loan A, net of discount	124,343			—			—			—			124,343
	Senior Secured Credit Facility repayments - Term Loan A	(1,563		)	—			—			—			(1,563		)
	Senior Secured Credit Facility borrowings - Term Loan B, net of discount	720,952			—			—			—			720,952
	Senior Secured Credit Facility repayments - Term Loan B	(1,825		)	—			—			—			(1,825		)
	Line of Credit borrowings	156,992			—			—			—			156,992
	Line of Credit repayments	(150,453		)	—			—			—			(150,453		)
	Repayments to Mohegan Tribe	—			—			(2,750		)	—			(2,750		)
	Repayments of other long-term debt	(190,984		)	—			(26		)	—			(191,010		)
	Principal portion of relinquishment liability payments	(23,457		)	—			—			—			(23,457		)
	Distributions to Mohegan Tribe	(20,000		)	—			—			—			(20,000		)
	Payments of financing fees	(12,629		)	—			—			—			(12,629		)
	Payments on capital lease obligations	(1,128		)	(24		)	—			24			(1,128		)
	Intercompany transactions	—			(3,044		)	17,249			(14,205		)	—
	Net cash flows provided by (used in) financing activities	24,145			(3,068		)	14,473			(14,181		)	21,369
	Net increase (decrease) in cash and cash equivalents	(4,367		)	551			73			—			(3,743		)
	Cash and cash equivalents at beginning of period	44,060			18,655			909			—			63,624
	Cash and cash equivalents at end of period	$	39,693		$	19,206		$	982		$	—		$	59,881
	___________
	-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 Six Months Ended March 31, 2013
		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	$	41,359		$	24,740		$	(5,111	)	$	—		$	60,988
Cash flows provided by (used in) investing activities:
Purchases of property and equipment, net of change in construction payables	(10,703		)	(2,616		)	(8,956		)	—			(22,275		)
Decrease in restricted cash, net	—			63			10,619			—			10,682
Investments in unconsolidated affiliates	—			—			(4,932		)	—			(4,932		)
Other cash flows provided by (used in) investing activities	31,728			(9,011		)	(937		)	(22,500		)	(720		)
Net cash flows provided by (used in) investing activities	21,025			(11,564		)	(4,206		)	(22,500		)	(17,245		)
Cash flows provided by (used in) financing activities:
Prior Bank Credit Facility borrowings - Revolving	3,000			—			—			—			3,000
Prior Bank Credit Facility repayments - Revolving	(3,000		)	—			—			—			(3,000		)
Prior Bank Credit Facility repayments - Term	(2,000		)	—			—			—			(2,000		)
Repayments to Mohegan Tribe	—			—			(4,974		)	—			(4,974		)
Repayments of other long-term debt	(15,775		)	—			(17		)	—			(15,792		)
Principal portion of relinquishment liability payments	(22,429		)	—			—			—			(22,429		)
Distributions to Mohegan Tribe	(20,000		)	—			—			—			(20,000		)
Payments of financing fees	(3,041		)	—			(200		)	—			(3,241		)
Other cash flows provided by (used in) financing activities	(26,555		)	(13,489		)	15,243			22,500			(2,301		)
Net cash flows provided by (used in) financing activities	(89,800		)	(13,489		)	10,052			22,500			(70,737		)
Net increase (decrease) in cash and cash equivalents	(27,416		)	(313		)	735			—			(26,994		)
Cash and cash equivalents at beginning of period	91,836			21,757			491			—			114,084
Cash and cash equivalents at end of period	$	64,420		$	21,444		$	1,226		$	—		$	87,090
___________
-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)

6 Months Ended

1 Months Ended

6 Months Ended

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Oct. 31, 2012

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mohegan Tribe of Indians of Connecticut

Mohegan Tribe of Indians of Connecticut

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

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

Mohegan Gaming Advisors

MGA Holding MA, LLC

MGA Palmer Partners, LLC

MGA Holdings FL, LLC

acre

Salishan-Mohegan, LLC

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

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

Resorts Casino Hotel in Atlantic City, New Jersey

Mohegan MA Entities

Mohegan PA Entities

MGA Holdings FL, LLC

MGA Palmer Partners, LLC

Mohegan Sun Massachusetts, LLC

MGA Miami, LLC

Entity Information [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Size of tribe reservation (in acres)

544

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Size of gaming and entertainment complex (in acres)

'

'

185

'

'

'

400

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Membership or limited partnership interest percentage

'

9.85%

'

99.99%

4.20%

'

'

49.15%

100.00%

100.00%

100.00%

100.00%

100.00%

100.00%

100.00%

10.00%

100.00%

100.00%

100.00%

100.00%

100.00%

100.00%

General partnership interest percentage

'

'

'

'

'

0.01%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

BASIS_OF_PRESENTATION_Revision

BASIS OF PRESENTATION - Revisions (Details) (USD $)	Mar. 31, 2014	Sep. 30, 2013
In Thousands, unless otherwise specified
Current portion of long-term debt	$52,424	$25,219
Long-term debt, net of current portion	1,685,005	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		6 Months Ended
	Mar. 31, 2014		Mar. 31, 2014		Dec. 31, 2013	Sep. 30, 2013
Notes, Loans and Financing Receivable, Gross, Noncurrent [Roll Forward]	'		'		'	'
Balance, beginning of period	$62,622,000	[1]	$61,312,000	[1]	'	'
Additions: Issuance of affiliate advances and tenant and other loans, including interest receivable	2,106,000		4,220,000		'	'
Deductions: Payments received	-57,000		-861,000		'	'
Balance, end of period	64,671,000	[1]	64,671,000	[1]	'	'
Interest receivable	32,000,000		32,000,000		30,400,000	29,100,000
Affiliates	'		'		'	'
Notes, Loans and Financing Receivable, Gross, Noncurrent [Roll Forward]	'		'		'	'
Balance, beginning of period	59,896,000	[1]	57,782,000	[1]	'	'
Additions: Issuance of affiliate advances and tenant and other loans, including interest receivable	2,106,000		4,220,000		'	'
Deductions: Payments received	0		0		'	'
Balance, end of period	62,002,000	[1]	62,002,000	[1]	'	'
Tenants and Others	'		'		'	'
Notes, Loans and Financing Receivable, Gross, Noncurrent [Roll Forward]	'		'		'	'
Balance, beginning of period	2,726,000	[1]	3,530,000	[1]	'	'
Additions: Issuance of affiliate advances and tenant and other loans, including interest receivable	0		0		'	'
Deductions: Payments received	-57,000		-861,000		'	'
Balance, end of period	$2,669,000	[1]	$2,669,000	[1]	'	'
[1]	Includes interest receivable of $32.0 million, $30.4 million and $29.1 million as of March 31, 2014, 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.

BASIS_OF_PRESENTATION_Reserves

BASIS OF PRESENTATION - Reserves For Doubtful Collection of Long-term Receivables (Details) (Allowance for Notes Receivable, USD $)	3 Months Ended	6 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2014
Allowance for Notes, Loans and Financing Receivable, Noncurrent [Roll Forward]	'	'
Balance, beginning of period	$24,881	$24,250
Additions: Charges to bad debt expense	632	1,266
Deductions: Adjustments	-1	-4
Balance, end of period	25,512	25,512
Affiliates	'	'
Allowance for Notes, Loans and Financing Receivable, Noncurrent [Roll Forward]	'	'
Balance, beginning of period	24,823	24,189
Additions: Charges to bad debt expense	632	1,266
Deductions: Adjustments	0	0
Balance, end of period	25,455	25,455
Tenants and Others	'	'
Allowance for Notes, Loans and Financing Receivable, Noncurrent [Roll Forward]	'	'
Balance, beginning of period	58	61
Additions: Charges to bad debt expense	0	0
Deductions: Adjustments	-1	-4
Balance, end of period	$57	$57

BASIS_OF_PRESENTATION_Fair_Val

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

Mar. 31, 2014

Mar. 31, 2014

Aug. 31, 2004

Mar. 31, 2014

Feb. 28, 2005

Mar. 31, 2014

Aug. 31, 2013

Mar. 31, 2012

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

In Thousands, unless otherwise specified

Senior Unsecured Notes

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

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

2013 9 3/4% Senior Unsecured 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

2012 11 % Senior Subordinated Notes

2012 11 % Senior Subordinated Notes

2012 11 % Senior Subordinated Notes

Senior Secured Credit Facility

Senior Secured Credit Facility

Senior Secured Credit Facility

Senior Unsecured 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

Bank Credit Facility

Senior Secured Credit Facility - Term Loan A

Senior Secured Credit Facility - Term Loan B

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

Senior Secured Credit Facility

Senior Secured Credit Facility

Senior Secured Credit Facility

Senior Unsecured Notes

Senior Subordinated Notes

Senior Subordinated Notes

Senior Subordinated Notes

Bank Credit Facility

Senior Secured Credit Facility - Term Loan A

Senior Secured Credit Facility - Term Loan B

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]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Credit facility value

'

'

'

'

'

'

'

'

$38,415

$124,671

'

'

'

'

'

$39,000

$122,837

'

'

'

'

'

Note value

'

'

'

'

'

'

'

'

'

'

$742,739

$558,125

$21,103

$9,702

$276,910

'

'

$718,832

$500,000

$21,156

$9,654

$271,343

Note stated interest rate

9.75%

7.13%

7.13%

6.88%

6.88%

11.00%

11.00%

11.00%

'

'

'

9.75%

7.13%

6.88%

11.00%

'

'

'

'

'

'

'

BASIS_OF_PRESENTATION_Severanc

BASIS OF PRESENTATION - Severance Costs and Expenses (Details) (2012 Restructuring Plan, USD $)	1 Months Ended	3 Months Ended	6 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2012	Mar. 31, 2014	Mar. 31, 2014
	employee	Mohegan Sun	Mohegan Sun
Schedule of Accrued Severance Liability By Segment [Line Items]	'	'	'
Approximate workforce reductions (in positions)	330	'	'
Restructuring Reserve [Roll Forward]	'	'	'
Balance, beginning of period	'	$1,030	$1,417
Cash payments	'	-338	-725
Balance, end of period	'	$692	$692

LONGTERM_DEBT_Schedule_and_Int

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

Mar. 31, 2014

Sep. 30, 2013

Mar. 31, 2014

Sep. 30, 2013

Mar. 31, 2014

Sep. 30, 2013

Mar. 31, 2014

Sep. 30, 2013

Mar. 31, 2014

Sep. 30, 2013

Mar. 31, 2014

Sep. 30, 2013

Mar. 31, 2014

Sep. 30, 2013

Mar. 31, 2014

Sep. 30, 2013

Mar. 31, 2014

Sep. 30, 2013

Oct. 31, 2009

Mar. 31, 2014

Sep. 30, 2013

Mar. 31, 2012

Aug. 31, 2013

Mar. 31, 2014

Sep. 30, 2013

Mar. 31, 2014

Sep. 30, 2013

Aug. 31, 2004

Mar. 31, 2014

Sep. 30, 2013

Feb. 28, 2005

Mar. 31, 2014

Sep. 30, 2013

Aug. 31, 2013

Mar. 31, 2012

Mar. 31, 2014

Sep. 30, 2013

Sep. 30, 2009

Mar. 31, 2014

Sep. 30, 2013

Mar. 31, 2012

Mar. 31, 2014

Sep. 30, 2013

Mar. 31, 2013

Mar. 31, 2014

Sep. 30, 2013

In Thousands, unless otherwise specified

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 June 2018

Senior Secured Credit Facility - Revolving, due June 2018

Senior Secured Credit Facility - Term Loan A, due June 2018, net of discount of $600

Senior Secured Credit Facility - Term Loan A, due June 2018, net of discount of $600

Senior Secured Credit Facility - Term Loan B, due June 2018, net of discount of $9,343

Senior Secured Credit Facility - Term Loan B, due June 2018, net of discount of $9,343

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 $3,847 and $4,168, respectively

2012 11 % Senior Subordinated Notes, due September 2018, net of discount of $3,847 and $4,168, respectively

2012 11 % Senior Subordinated Notes, due September 2018, net of discount of $3,847 and $4,168, respectively

2012 11 % Senior Subordinated Notes, due September 2018, net of discount of $3,847 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]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Long-term debt, excluding capital leases

$1,763,599

$1,682,312

$0

$393,000

$0

$221,995

$39,000

$0

$122,837

$0

$718,832

$0

$6,539

$0

$45,000

$45,000

$0

$195

'

$0

$190,902

'

'

$500,000

$500,000

$21,156

$21,156

'

$9,654

$9,654

'

$271,343

$271,022

'

'

$1,750

$3,500

'

$17,000

$18,000

'

$7,420

$7,420

'

$3,068

$468

Less: current portion of long-term debt

-58,174

-30,719

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Long-term debt, net of current portion

1,705,425

1,651,593

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Unamortized discount

'

'

'

'

$0

$3,005

'

'

$600

$0

$9,343

$0

'

'

'

'

$0

$5

'

$0

$8,898

'

'

'

'

'

'

'

'

'

'

$3,847

$4,168

'

'

'

'

'

'

'

'

'

'

'

'

'

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%

'

'

LONGTERM_DEBT_LONGTERM_DEBT_MA

LONG-TERM DEBT LONG-TERM DEBT - MATURITY SCHEDULE (Details) (USD $)	Mar. 31, 2014
In Thousands, unless otherwise specified
Debt Disclosure [Abstract]	'
Less than 1 year	$58,174
1-3 years	95,862
3-5 years	1,122,241
More than 5 years	501,112
Total	$1,777,389

LONGTERM_DEBT_LONG_TERM_DEBT_D

LONG-TERM DEBT LONG TERM DEBT - DEBT REFINANCING (Details) (USD $)	3 Months Ended		6 Months Ended		1 Months Ended	6 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2014	Mar. 31, 2013	Nov. 30, 2013	Mar. 31, 2014
					Prior Bank Credit Facilities and 2009 and 2012 Second Lien Senior Secured Notes	Prior Bank Credit Facilities and 2009 and 2012 Second Lien Senior Secured Notes
Debt Instrument [Line Items]	'	'	'	'	'	'
Refinancing costs	'	'	'	'	$61,100,000	'
Unamortized debt issuance expense and discount	'	'	'	'	22,400,000	'
Loss on extinguishment of debt	192,000	395,000	62,275,000	403,000	'	39,900,000
Debt issuance cost	'	'	'	'	11,500,000	'
Unamortized discount	'	'	'	'	'	$9,700,000

LONGTERM_DEBT_Credit_Facilitie

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

Mar. 31, 2014

Sep. 30, 2013

Mar. 31, 2014

Mar. 31, 2014

Sep. 30, 2013

Mar. 31, 2012

Mar. 31, 2012

Mar. 31, 2014

Sep. 30, 2013

Mar. 31, 2012

Nov. 30, 2013

Nov. 30, 2013

Nov. 30, 2013

Mar. 31, 2014

Sep. 30, 2013

Mar. 31, 2014

Nov. 30, 2013

Nov. 19, 2013

Nov. 19, 2013

Nov. 19, 2013

Nov. 19, 2013

Nov. 19, 2013

Nov. 19, 2013

Mar. 31, 2014

Sep. 30, 2013

Mar. 31, 2014

Nov. 30, 2013

Nov. 30, 2013

Nov. 19, 2013

Nov. 30, 2013

Nov. 19, 2013

Mar. 31, 2014

Nov. 19, 2013

Nov. 19, 2013

Mar. 31, 2014

Sep. 30, 2013

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Nov. 30, 2013

Sep. 30, 2013

Mar. 31, 2014

Sep. 30, 2013

Mar. 31, 2014

Sep. 30, 2013

Jul. 31, 2012

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

Credit Facility

Prior Bank Credit Facility

Prior Bank Credit Facility

Prior Bank Credit Facility

Prior Bank Credit Facility

Term Loan Credit Facility

Term Loan Credit Facility

Term Loan Credit Facility

Senior Secured Credit Facilities

Senior Secured Credit Facilities

Senior Secured Credit Facilities

Senior Secured Credit Facility - Term Loan A, due June 2018, net of discount of $600

Senior Secured Credit Facility - Term Loan A, due June 2018, net of discount of $600

Senior Secured Credit Facility - Term Loan A, due June 2018, net of discount of $600

Senior Secured Credit Facility - Term Loan A, due June 2018, net of discount of $600

Senior Secured Credit Facility - Term Loan A, due June 2018, net of discount of $600

Senior Secured Credit Facility - Term Loan A, due June 2018, net of discount of $600

Senior Secured Credit Facility - Term Loan A, due June 2018, net of discount of $600

Senior Secured Credit Facility - Term Loan A, due June 2018, net of discount of $600

Senior Secured Credit Facility - Term Loan A, due June 2018, net of discount of $600

Senior Secured Credit Facility - Term Loan A, due June 2018, net of discount of $600

Senior Secured Credit Facility - Term Loan B, due June 2018, net of discount of $9,343

Senior Secured Credit Facility - Term Loan B, due June 2018, net of discount of $9,343

Senior Secured Credit Facility - Term Loan B, due June 2018, net of discount of $9,343

Senior Secured Credit Facility - Term Loan B, due June 2018, net of discount of $9,343

Senior Secured Credit Facility - Term Loan B, due June 2018, net of discount of $9,343

Senior Secured Credit Facility - Term Loan B, due June 2018, net of discount of $9,343

Senior Secured Credit Facility - Term Loan B, due June 2018, net of discount of $9,343

Senior Secured Credit Facility - Term Loan B, due June 2018, net of discount of $9,343

Senior Secured Credit Facility - Term Loan B, due June 2018, net of discount of $9,343

Senior Secured Credit Facility - Term Loan B, due June 2018, net of discount of $9,343

Senior Secured Credit Facility - Term Loan B, due June 2018, net of discount of $9,343

Senior Secured Credit Facility - Revolving, due June 2018

Senior Secured Credit Facility - Revolving, due June 2018

Senior Secured Credit Facility - Revolving, due June 2018

Senior Secured Credit Facility - Revolving, due June 2018

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

Letter of Credit

Senior Secured Notes

Senior Secured Credit Facility - Term Loan A, due June 2018, net of discount of $600

Revolving Loans

Eurodollar Rate Term Loans

Senior Secured Notes

Senior Secured Notes

Senior Secured Notes

Senior Secured Notes

Senior Secured Notes

Senior Secured Notes

Senior Secured Notes

Eurodollar Rate Term Loans

Senior Secured Notes

Senior Secured Notes

Senior Secured Notes

Senior Secured Notes

Senior Secured Notes

Revolving Loans

Revolving Loans

Revolving Loans

Base Rate Revolving Loans

Eurodollar Rate Revolving Loans

Downs Lodging, LLC

Downs Lodging, LLC

Downs Lodging, LLC

London Interbank Offered Rate (LIBOR)

Minimum

Maximum

Federal Funds Effective Swap Rate

London Interbank Offered Rate (LIBOR)

London Interbank Offered Rate (LIBOR)

One-Month London Interbank Offered Rate (LIBOR)

London Interbank Offered Rate (LIBOR)

London Interbank Offered Rate (LIBOR)

Base Rate

Base Rate

Minimum

Maximum

Minimum

Maximum

Debt Instrument [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Credit facility outstanding

'

'

'

'

'

$400,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$6,500,000

'

'

'

'

'

'

'

Borrowing capacity

'

'

'

'

'

'

75,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

16,500,000

'

'

'

'

'

'

Accrued interest including commitment fees

'

'

1,800,000

'

61,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Loan face amount

'

'

'

'

'

'

'

'

'

225,000,000

955,000,000

'

100,000,000

'

'

'

125,000,000

'

'

'

'

'

'

'

'

'

730,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

45,000,000

Accrued interest payable

10,275,000

23,296,000

'

'

'

'

'

'

1,100,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

19,000

'

0

'

'

375,000

0

'

Debt instrument, amortization of principal, percentage, year one

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

5.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt instrument, amortization of principal, percentage, year two

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

7.50%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt instrument, amortization of principal, percentage, year three

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

10.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt instrument, amortization of principal, percentage, annual

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt outstanding

'

'

'

'

'

'

'

'

'

'

'

'

'

123,400,000

'

'

'

'

'

'

'

'

'

728,200,000

'

'

'

'

'

'

'

'

'

'

39,000,000

'

'

'

'

'

'

'

'

'

'

'

Letters of credit issued

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2,900,000

'

'

'

'

'

'

'

'

'

'

'

Remaining borrowing capacity

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

51,600,000

'

'

'

'

'

'

'

'

'

'

'

Basis spread on variable rate

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

4.25%

'

'

'

0.50%

'

'

1.00%

'

'

4.50%

'

'

4.50%

'

3.50%

'

'

'

'

'

3.25%

4.25%

'

'

'

'

'

'

'

'

Variable rate, measurement period

'

'

'

'

'

'

'

'

'

'

'

'1 month

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Variable rate basis, minimum

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1.00%

'

2.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Variable rate, leverage-based margin

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2.50%

3.50%

'

3.50%

4.50%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Long-term debt, excluding capital leases

$1,763,599,000

$1,682,312,000

'

$0

$393,000,000

'

'

$0

$221,995,000

'

'

'

'

$122,837,000

$0

'

'

'

'

'

'

'

'

$718,832,000

$0

'

'

'

'

'

'

'

'

'

$39,000,000

$0

$10,000,000

$29,000,000

$6,539,000

'

$0

$45,000,000

$45,000,000

'

'

'

Variable rate at period end

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

0.23%

'

'

'

'

'

'

'

'

'

1.00%

'

'

'

'

'

'

'

'

'

'

3.25%

0.15%

'

'

'

'

'

'

'

'

Fee assessed on unused revolving credit

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

0.50%

0.38%

0.50%

'

'

'

'

'

'

'

'

'

'

'

'

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 $)	1 Months Ended
	Mar. 31, 2012	Mar. 31, 2014	Sep. 30, 2013	Oct. 31, 2009
Debt Instrument [Line Items]	'	'	'	'
Accrued interest payable	'	10,275,000	$23,296,000	'
Senior Secured Notes | 2009 11 1/2% Second Lien Senior Secured Notes	'	'	'	'
Debt Instrument [Line Items]	'	'	'	'
Loan face amount	'	'	'	200,000,000
Note stated interest rate	'	11.50%	'	11.50%
Debt extinguished	199,800,000	'	'	'
Debt outstanding before discount	200,000	'	'	'
Accrued interest payable	'	'	10,000	'
Senior Secured Notes | 2012 11 1/2% Second Lien Senior Secured Notes	'	'	'	'
Debt Instrument [Line Items]	'	'	'	'
Loan face amount	199,800,000	'	'	'
Note stated interest rate	11.50%	11.50%	'	'
Accrued interest payable	'	'	$9,600,000	'
Redeemable rate before cutoff	19980000000.00%	'	'	'

LONGTERM_DEBT_Senior_Unsecured

LONG-TERM DEBT - Senior Unsecured Notes (Details) (USD $)	Mar. 31, 2014	Sep. 30, 2013	Aug. 31, 2013	Mar. 31, 2012
Debt Instrument [Line Items]	'	'	'	'
Accrued interest payable	$10,275,000	$23,296,000	'	'
Senior Secured Notes | 2013 9 3/4% Senior Unsecured Notes, due September 2021	'	'	'	'
Debt Instrument [Line Items]	'	'	'	'
Loan face amount	'	'	500,000,000	'
Note stated interest rate	'	'	9.75%	'
Accrued interest payable	4,100,000	6,200,000	'	'
Senior Secured Notes | Third Lien Senior Secured Notes, 2012, 10 Point 5 Percent [Member]	'	'	'	'
Debt Instrument [Line Items]	'	'	'	'
Note stated interest rate	'	'	10.50%	'
Senior Subordinated Notes | 2012 11 % Senior Subordinated Notes	'	'	'	'
Debt Instrument [Line Items]	'	'	'	'
Loan face amount	'	'	'	344,200,000
Note stated interest rate	11.00%	'	11.00%	11.00%
Debt Instrument, Repurchase Amount	'	'	69,000,000	'
Redeemable rate after cutoff	'	'	'	101.00%
Redeemable rate upon certain conditions	'	'	'	100.00%
Accrued interest payable	1,300,000	1,300,000	'	'
Senior Unsecured Notes | 2013 9 3/4% Senior Unsecured Notes, due September 2021	'	'	'	'
Debt Instrument [Line Items]	'	'	'	'
Note stated interest rate	9.75%	'	'	'
Debt Instrument, Redeemable Rate	'	'	100.00%	'
Redeemable rate after cutoff	'	'	101.00%	'
Redeemable rate upon certain conditions	'	'	100.00%	'
Senior Unsecured Notes | 2012 11 % Senior Subordinated Notes	'	'	'	'
Debt Instrument [Line Items]	'	'	'	'
Debt Instrument, Repurchase Amount	'	'	$69,000,000	'

LONGTERM_DEBT_Senior_Subordina

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

Mar. 31, 2014

Sep. 30, 2013

Mar. 31, 2014

Sep. 30, 2013

Mar. 31, 2012

Aug. 31, 2004

Mar. 31, 2014

Sep. 30, 2013

Mar. 31, 2012

Feb. 28, 2005

Mar. 31, 2014

Sep. 30, 2013

Aug. 31, 2013

Mar. 31, 2012

Mar. 31, 2012

Mar. 31, 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

'

'

21,200,000

'

'

'

9,654,000

'

'

'

'

'

'

'

'

'

'

Accrued interest payable

10,275,000

23,296,000

188,000

188,000

'

'

83,000

83,000

'

'

1,300,000

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%

'

'

'

Debt Instrument, Repurchase Amount

'

'

'

'

'

'

'

'

'

'

'

'

69,000,000

'

'

'

69,000,000

Notes Payable

'

'

'

'

'

'

'

'

'

'

$275,200,000

'

'

'

'

'

'

LONGTERM_DEBT_Promissory_Notes

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

Mar. 31, 2014

Sep. 30, 2013

Mar. 31, 2014

Sep. 30, 2013

Sep. 30, 2009

Sep. 30, 2009

Sep. 30, 2009

Mar. 31, 2014

Sep. 30, 2013

Mar. 31, 2012

Mar. 31, 2012

Mar. 31, 2012

Mar. 31, 2014

Sep. 30, 2013

Mar. 31, 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

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

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 payable

$10,275,000

$23,296,000

$2,400,000

$4,700,000

'

'

'

$5,000

$5,000

'

'

'

$1,000

$1,000

'

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details) (USD $)	3 Months Ended		6 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2014	Mar. 31, 2013	Sep. 30, 2013
Related Party Transaction [Line Items]	'	'	'	'	'
Distributions to Mohegan Tribe	'	'	$20,000,000	$20,000,000	'
Due to Mohegan Tribe	7,088,000	'	7,088,000	'	6,308,000
Mohegan Tribe of Indians of Connecticut	'	'	'	'	'
Related Party Transaction [Line Items]	'	'	'	'	'
Distributions to Mohegan Tribe	10,000,000	10,000,000	20,000,000	20,000,000	'
Expenses for services provided to related party	7,300,000	7,000,000	14,300,000	14,000,000	'
Incurred interest expense associated with a related party debt	569,000	728,000	1,200,000	1,500,000	'
Due to Mohegan Tribe	1,300,000	'	1,300,000	'	808,000
Mohegan Tribal Utility Authority	'	'	'	'	'
Related Party Transaction [Line Items]	'	'	'	'	'
Utilities purchased from related party	$6,300,000	$4,900,000	$10,800,000	$9,000,000	'

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Details) (USD $)

0 Months Ended

3 Months Ended

6 Months Ended

3 Months Ended

6 Months Ended

6 Months Ended

3 Months Ended

6 Months Ended

3 Months Ended

6 Months Ended

0 Months Ended

3 Months Ended

6 Months Ended

3 Months Ended

6 Months Ended

Jun. 30, 2012

Mar. 31, 2014

Mar. 31, 2013

Mar. 31, 2014

Mar. 31, 2013

Sep. 30, 2013

Mar. 31, 2014

Mar. 31, 2013

Mar. 31, 2014

Mar. 31, 2013

Sep. 30, 2013

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2013

Mar. 31, 2014

Mar. 31, 2013

Sep. 30, 2013

Mar. 31, 2014

Mar. 31, 2013

Mar. 31, 2014

Mar. 31, 2013

Sep. 30, 2013

Jan. 02, 2012

Mar. 31, 2014

Mar. 31, 2013

Mar. 31, 2014

Mar. 31, 2013

Mar. 31, 2014

Sep. 30, 2013

Mar. 31, 2014

Mar. 31, 2013

Mar. 31, 2014

Mar. 31, 2013

Slot Win Contributions

Slot Win Contributions

Slot Win Contributions

Slot Win Contributions

Slot Win Contributions

Slot Win Contributions

Pennsylvania Slot Machine Tax

Pennsylvania Slot Machine Tax

Pennsylvania Slot Machine Tax

Pennsylvania Slot Machine Tax

Pennsylvania Slot Machine Tax

Pennsylvania Slot Machine Tax

Pennsylvania Table Game Tax

Pennsylvania Table Game Tax

Pennsylvania Table Game Tax

Pennsylvania Table Game Tax

Pennsylvania Table Game Tax

Pennsylvania Regulatory Fee

Pennsylvania Regulatory Fee

Pennsylvania Regulatory Fee

Pennsylvania Regulatory Fee

Pennsylvania Regulatory Fee

Pennsylvania Gaming Control Board Loans

Pennsylvania Gaming Control Board Loans

Pennsylvania Gaming Control Board Loans

Pennsylvania Gaming Control Board Loans

Pennsylvania Gaming Control Board Loans

Horsemen's Agreement

Horsemen's Agreement

Priority Distribution Agreement

Priority Distribution Agreement

Priority Distribution Agreement

Priority Distribution Agreement

Downs Racing, L.P.

Gaming_Facilities

Slot_Machines

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

'

34,700,000

37,800,000

71,000,000

74,900,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Slot win contributions outstanding

'

13,000,000

'

13,000,000

'

12,700,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of slot machines at Mohegan Sun at Pocono Downs permitted by license

'

'

'

'

'

'

'

'

'

'

'

3,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Permitted slot machine capacity (in slot machines)

'

'

'

'

'

'

'

'

'

'

'

5,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

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

'

1,500,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Slot machine tax expense recognized

'

'

'

'

'

'

30,600,000

31,000,000

60,400,000

61,200,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Slot machine tax expense, outstanding

'

'

'

'

'

'

2,800,000

'

2,800,000

'

5,500,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Initial tax rate

'

'

'

'

'

'

'

'

'

'

'

'

'

'

12.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Additional local tax

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Table game tax expense recognized

'

'

'

'

'

'

'

'

'

'

'

'

1,500,000

1,400,000

3,000,000

2,900,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Table game tax expense outstanding

'

'

'

'

'

'

'

'

'

'

'

'

165,000

'

165,000

'

127,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Fee rate, percent of gross revenues from slot machines and table games

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1.50%

'

'

'

'

'

'

'

'

'

'

'

'

'

Regulatory fee recognized

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1,200,000

1,300,000

2,300,000

2,500,000

'

'

'

'

'

'

'

'

'

'

'

'

Regulatory fee outstanding

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

151,000

'

151,000

'

132,000

'

'

'

'

'

'

'

'

'

'

'

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

161,000

320,000

324,000

'

'

'

'

'

'

Purses earned by horsemen and other fees outstanding

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

6,500,000

7,800,000

'

'

'

'

Annual limit of priority distribution payments

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

14,000,000

'

Priority distribution payments

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$4,900,000

$4,900,000

$9,700,000

$9,600,000

RELINQUISHMENT_AGREEMENT_Detai

RELINQUISHMENT AGREEMENT (Details) (USD $)	0 Months Ended			3 Months Ended		6 Months Ended
	Jul. 25, 2000	Apr. 25, 2000	Jan. 01, 2000	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2014	Mar. 31, 2013	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	'	'	'	$50,200,000	'	$50,200,000	'	$74,400,000	$549,100,000
Accretion of discount to the relinquishment liability	'	'	'	551,000	1,244,000	1,102,000	2,487,000	'	'
Relinquishment Payments [Abstract]	'	'	'	'	'	'	'	'	'
Principal	'	'	'	'	'	23,457,000	22,429,000	'	'
Accretion of discount	'	'	'	'	'	1,794,000	3,306,000	'	'
Total relinquishment payments	'	'	'	'	'	25,300,000	25,700,000	'	'
Accrued relinquishment payments	'	'	'	$11,900,000	'	$11,900,000	'	$13,300,000	'

SEGMENT_REPORTING_Details

SEGMENT REPORTING (Details) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2014	Mar. 31, 2013	Sep. 30, 2013
			segment
Segment Reporting [Abstract]	'	'	'	'	'
Number of reportable segments	'	'	2	'	'
Segment Reporting Information [Line Items]	'	'	'	'	'
Net revenues	$316,683	$325,695	$629,506	$650,450	'
Income (loss) from operations	45,083	55,966	78,356	108,165	'
Accretion of discount to the relinquishment liability	-551	-1,244	-1,102	-2,487	'
Interest income	1,602	1,431	3,246	2,888	'
Interest expense, net of capitalized interest	-36,297	-42,560	-75,266	-85,834	'
Loss on early extinguishment of debt	-192	-395	-62,275	-403	'
Other expense, net	-174	-840	-878	-1,785	'
Net income (loss)	9,471	12,358	-57,919	20,544	'
Loss attributable to non-controlling interests	155	1,707	291	2,621	'
Net income (loss) attributable to Mohegan Tribal Gaming Authority	9,626	14,065	-57,628	23,165	'
Capital expenditures incurred	'	'	19,161	24,602	'
Total assets	2,107,634	'	2,107,634	'	2,136,150
Mohegan Sun	'	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'	'
Net revenues	243,478	252,682	485,411	505,872	'
Income (loss) from operations	45,728	53,132	80,371	101,258	'
Capital expenditures incurred	'	'	8,218	8,566	'
Total assets	1,406,329	'	1,406,329	'	1,425,152
Mohegan Sun at Pocono Downs	'	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'	'
Net revenues	72,986	72,639	143,669	143,927	'
Income (loss) from operations	9,042	10,448	16,619	20,006	'
Capital expenditures incurred	'	'	1,994	2,546	'
Total assets	562,041	'	562,041	'	558,700
Corporate and other	'	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'	'
Net revenues	1,492	374	2,231	651	'
Income (loss) from operations	-9,687	-7,614	-18,634	-13,099	'
Capital expenditures incurred	'	'	8,949	13,490	'
Total assets	139,264	'	139,264	'	152,298
Intersegment Elimination	'	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'	'
Net revenues	($1,273)	$0	($1,805)	$0	'

SUPPLEMENTAL_CONDENSED_CONSOLI2

SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL STATEMENT INFORMATION - Introduction (Details)	Mar. 31, 2014
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 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 $)	Mar. 31, 2014		Dec. 31, 2013	Sep. 30, 2013		Mar. 31, 2013		Dec. 31, 2012	Sep. 30, 2012
Current assets:	'		'	'		'		'	'
Cash and cash equivalents	$59,881,000		'	$63,624,000		$87,090,000		'	$114,084,000
Restricted cash	1,259,000		'	13,757,000		'		'	'
Receivables, net	29,645,000		'	26,142,000		'		'	'
Inventories	15,445,000		'	13,990,000		'		'	'
Other current assets	25,408,000		'	20,518,000		'		'	'
Total current assets	131,638,000		'	138,031,000		'		'	'
Non-current assets:	'		'	'		'		'	'
Property and equipment, net	1,455,500,000		'	1,476,175,000		'		'	'
Goodwill	39,459,000		'	39,459,000		'		'	'
Other intangible assets, net	405,313,000		'	405,518,000		'		'	'
Other assets, net	75,724,000		'	76,967,000		'		'	'
Intercompany receivables	0		'	0		'		'	'
Investment in subsidiaries	0		'	0		'		'	'
Total assets	2,107,634,000		'	2,136,150,000		'		'	'
Current liabilities:	'		'	'		'		'	'
Current portion of long-term debt	52,424,000		'	25,219,000		'		'	'
Current portion of relinquishment liability	50,216,000		'	62,947,000		'		'	'
Due to Mohegan Tribe	7,088,000		'	6,308,000		'		'	'
Current portion of capital leases	1,567,000		'	2,302,000		'		'	'
Trade payables	10,812,000		'	10,531,000		'		'	'
Construction payables	5,099,000		'	11,011,000		'		'	'
Accrued interest payable	10,275,000		'	23,296,000		'		'	'
Other current liabilities	134,863,000		'	123,982,000		'		'	'
Total current liabilities	272,344,000		'	265,596,000		'		'	'
Non-current liabilities:	'		'	'		'		'	'
Long-term debt, net of current portion	1,685,005,000		'	1,628,173,000		'		'	'
Relinquishment liability, net of current portion	0		'	11,418,000		'		'	'
Due to Mohegan Tribe, net of current portion	20,420,000		'	23,420,000		'		'	'
Capital leases, net of current portion	2,745,000		'	3,138,000		'		'	'
Other long-term liabilities	5,654,000		'	5,020,000		'		'	'
Intercompany payables	0		'	0		'		'	'
Accumulated losses in excess of investment in subsidiaries	0		'	0		'		'	'
Total liabilities	1,986,168,000		'	1,936,765,000		'		'	'
Capital:	'		'	'		'		'	'
Retained earnings	121,608,000		'	199,236,000		'		'	'
Mohegan Tribal Gaming Authority capital	121,608,000		'	199,236,000		'		'	'
Non-controlling interests	-142,000		'	149,000		'		'	'
Total capital	121,466,000		121,995,000	199,385,000		202,387,000		207,449,000	209,263,000
Total liabilities and capital	2,107,634,000		'	2,136,150,000		'		'	'
Authority	'		'	'		'		'	'
Current assets:	'		'	'		'		'	'
Cash and cash equivalents	39,693,000		'	44,060,000		64,420,000		'	91,836,000
Restricted cash	43,000		'	0		'		'	'
Receivables, net	27,219,000		'	23,186,000		'		'	'
Inventories	13,945,000		'	12,928,000		'		'	'
Other current assets	18,837,000		'	18,125,000		'		'	'
Total current assets	99,737,000		'	98,299,000		'		'	'
Non-current assets:	'		'	'		'		'	'
Property and equipment, net	1,168,964,000		'	1,193,676,000		'		'	'
Goodwill	0		'	0		'		'	'
Other intangible assets, net	120,451,000		'	120,508,000		'		'	'
Other assets, net	32,083,000		'	35,159,000		'		'	'
Intercompany receivables	256,799,000		'	238,545,000		'		'	'
Investment in subsidiaries	313,679,000		'	332,737,000		'		'	'
Total assets	1,991,713,000		'	2,018,924,000		'		'	'
Current liabilities:	'		'	'		'		'	'
Current portion of long-term debt	51,982,000		'	25,156,000		'		'	'
Current portion of relinquishment liability	50,216,000		'	62,947,000		'		'	'
Due to Mohegan Tribe	1,338,000		'	808,000		'		'	'
Current portion of capital leases	1,567,000		'	2,302,000		'		'	'
Trade payables	8,541,000		'	8,901,000		'		'	'
Construction payables	2,436,000		'	6,790,000		'		'	'
Accrued interest payable	7,467,000		'	18,616,000		'		'	'
Other current liabilities	100,781,000		'	93,377,000		'		'	'
Total current liabilities	224,328,000		'	218,897,000		'		'	'
Non-current liabilities:	'		'	'		'		'	'
Long-term debt, net of current portion	1,640,005,000		'	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	2,745,000		'	3,138,000		'		'	'
Other long-term liabilities	2,711,000		'	2,941,000		'		'	'
Intercompany payables	0		'	0		'		'	'
Accumulated losses in excess of investment in subsidiaries	0		'	0		'		'	'
Total liabilities	1,869,789,000		'	1,819,162,000		'		'	'
Capital:	'		'	'		'		'	'
Retained earnings	121,924,000		'	199,762,000		'		'	'
Mohegan Tribal Gaming Authority capital	121,924,000		'	199,762,000		'		'	'
Non-controlling interests	0		'	0		'		'	'
Total capital	121,924,000		'	199,762,000		'		'	'
Total liabilities and capital	1,991,713,000		'	2,018,924,000		'		'	'
Total Guarantor Subsidiaries	'		'	'		'		'	'
Current assets:	'		'	'		'		'	'
Cash and cash equivalents	19,206,000	[1]	'	18,655,000	[1]	21,444,000	[1]	'	21,757,000	[1]
Restricted cash	1,216,000	[1]	'	1,714,000	[1]	'		'	'
Receivables, net	1,972,000	[1]	'	2,717,000	[1]	'		'	'
Inventories	1,500,000	[1]	'	1,062,000	[1]	'		'	'
Other current assets	1,545,000	[1]	'	1,197,000	[1]	'		'	'
Total current assets	25,439,000	[1]	'	25,345,000	[1]	'		'	'
Non-current assets:	'		'	'		'		'	'
Property and equipment, net	227,418,000	[1]	'	225,263,000	[1]	'		'	'
Goodwill	39,459,000	[1]	'	39,459,000	[1]	'		'	'
Other intangible assets, net	284,862,000	[1]	'	285,010,000	[1]	'		'	'
Other assets, net	3,911,000	[1]	'	3,891,000	[1]	'		'	'
Intercompany receivables	54,635,000	[1]	'	37,149,000	[1]	'		'	'
Investment in subsidiaries	0	[1]	'	0	[1]	'		'	'
Total assets	635,724,000	[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	76,000	[1]	'	0	[1]	'		'	'
Trade payables	2,250,000	[1]	'	1,613,000	[1]	'		'	'
Construction payables	125,000	[1]	'	558,000	[1]	'		'	'
Accrued interest payable	0	[1]	'	0	[1]	'		'	'
Other current liabilities	29,437,000	[1]	'	29,580,000	[1]	'		'	'
Total current liabilities	31,888,000	[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	6,562,000	[1]	'	0	[1]	'		'	'
Other long-term liabilities	0	[1]	'	0	[1]	'		'	'
Intercompany payables	256,459,000	[1]	'	236,772,000	[1]	'		'	'
Accumulated losses in excess of investment in subsidiaries	19,249,000	[1]	'	6,832,000	[1]	'		'	'
Total liabilities	314,158,000	[1]	'	275,355,000	[1]	'		'	'
Capital:	'		'	'		'		'	'
Retained earnings	321,566,000	[1]	'	340,762,000	[1]	'		'	'
Mohegan Tribal Gaming Authority capital	321,566,000	[1]	'	340,762,000	[1]	'		'	'
Non-controlling interests	0	[1]	'	0	[1]	'		'	'
Total capital	321,566,000	[1]	'	340,762,000	[1]	'		'	'
Total liabilities and capital	635,724,000	[1]	'	616,117,000	[1]	'		'	'
Total Non-Guarantor Subsidiaries and Entities	'		'	'		'		'	'
Current assets:	'		'	'		'		'	'
Cash and cash equivalents	982,000	[2]	'	909,000	[2]	1,226,000	[2]	'	491,000	[2]
Restricted cash	0	[2]	'	12,043,000	[2]	'		'	'
Receivables, net	876,000	[2]	'	239,000	[2]	'		'	'
Inventories	0	[2]	'	0	[2]	'		'	'
Other current assets	5,026,000	[2]	'	1,196,000	[2]	'		'	'
Total current assets	6,884,000	[2]	'	14,387,000	[2]	'		'	'
Non-current assets:	'		'	'		'		'	'
Property and equipment, net	59,118,000	[2]	'	57,236,000	[2]	'		'	'
Goodwill	0	[2]	'	0	[2]	'		'	'
Other intangible assets, net	0	[2]	'	0	[2]	'		'	'
Other assets, net	46,498,000	[2]	'	38,127,000	[2]	'		'	'
Intercompany receivables	1,726,000	[2]	'	0	[2]	'		'	'
Investment in subsidiaries	0	[2]	'	0	[2]	'		'	'
Total assets	114,226,000	[2]	'	109,750,000	[2]	'		'	'
Current liabilities:	'		'	'		'		'	'
Current portion of long-term debt	442,000	[2]	'	63,000	[2]	'		'	'
Current portion of relinquishment liability	0	[2]	'	0	[2]	'		'	'
Due to Mohegan Tribe	5,750,000	[2]	'	5,500,000	[2]	'		'	'
Current portion of capital leases	0	[2]	'	0	[2]	'		'	'
Trade payables	21,000	[2]	'	17,000	[2]	'		'	'
Construction payables	2,538,000	[2]	'	3,663,000	[2]	'		'	'
Accrued interest payable	2,808,000	[2]	'	4,680,000	[2]	'		'	'
Other current liabilities	4,991,000	[2]	'	1,025,000	[2]	'		'	'
Total current liabilities	16,550,000	[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	20,420,000	[2]	'	23,420,000	[2]	'		'	'
Capital leases, net of current portion	0	[2]	'	0	[2]	'		'	'
Other long-term liabilities	2,943,000	[2]	'	2,079,000	[2]	'		'	'
Intercompany payables	56,701,000	[2]	'	38,922,000	[2]	'		'	'
Accumulated losses in excess of investment in subsidiaries	0	[2]	'	0	[2]	'		'	'
Total liabilities	141,614,000	[2]	'	124,774,000	[2]	'		'	'
Capital:	'		'	'		'		'	'
Retained earnings	-27,388,000	[2]	'	-15,024,000	[2]	'		'	'
Mohegan Tribal Gaming Authority capital	-27,388,000	[2]	'	-15,024,000	[2]	'		'	'
Non-controlling interests	0	[2]	'	0	[2]	'		'	'
Total capital	-27,388,000	[2]	'	-15,024,000	[2]	'		'	'
Total liabilities and capital	114,226,000	[2]	'	109,750,000	[2]	'		'	'
Consolidating/Eliminating Adjustments	'		'	'		'		'	'
Current assets:	'		'	'		'		'	'
Cash and cash equivalents	0		'	0		0		'	0
Restricted cash	0		'	0		'		'	'
Receivables, net	-422,000		'	0		'		'	'
Inventories	0		'	0		'		'	'
Other current assets	0		'	0		'		'	'
Total current assets	-422,000		'	0		'		'	'
Non-current assets:	'		'	'		'		'	'
Property and equipment, net	0		'	0		'		'	'
Goodwill	0		'	0		'		'	'
Other intangible assets, net	0		'	0		'		'	'
Other assets, net	-6,768,000		'	-210,000		'		'	'
Intercompany receivables	-313,160,000		'	-275,694,000		'		'	'
Investment in subsidiaries	-313,679,000		'	-332,737,000		'		'	'
Total assets	-634,029,000		'	-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	-76,000		'	0		'		'	'
Trade payables	0		'	0		'		'	'
Construction payables	0		'	0		'		'	'
Accrued interest payable	0		'	0		'		'	'
Other current liabilities	-346,000		'	0		'		'	'
Total current liabilities	-422,000		'	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	-6,562,000		'	0		'		'	'
Other long-term liabilities	0		'	0		'		'	'
Intercompany payables	-313,160,000		'	-275,694,000		'		'	'
Accumulated losses in excess of investment in subsidiaries	-19,249,000		'	-6,832,000		'		'	'
Total liabilities	-339,393,000		'	-282,526,000		'		'	'
Capital:	'		'	'		'		'	'
Retained earnings	-294,494,000		'	-326,264,000		'		'	'
Mohegan Tribal Gaming Authority capital	-294,494,000		'	-326,264,000		'		'	'
Non-controlling interests	-142,000		'	149,000		'		'	'
Total capital	-294,636,000		'	-326,115,000		'		'	'
Total liabilities and capital	($634,029,000)		'	($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				6 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014		Mar. 31, 2013		Mar. 31, 2014		Mar. 31, 2013
Revenues:	'		'		'		'
Gaming	$278,400		$291,411		$553,153		$581,020
Food and beverage	22,613		20,015		45,332		41,004
Hotel	11,911		10,101		22,603		20,045
Retail, entertainment and other	26,018		25,111		55,523		52,175
Gross revenues	338,942		346,638		676,611		694,244
Less-Promotional allowances	-22,259		-20,943		-47,105		-43,794
Net revenues	316,683		325,695		629,506		650,450
Operating costs and expenses:	'		'		'		'
Gaming	165,739		170,086		342,041		345,872
Gaming and other operations	'		192,942		'		393,063
Food and beverage	10,749		10,168		20,848		20,804
Hotel	4,074		3,538		7,794		6,931
Retail, entertainment and other	11,352		9,150		24,128		19,456
Advertising, general and administrative	47,869		56,607		94,811		108,924
Corporate	10,860		7,958		20,292		13,691
Depreciation and amortization	20,879		19,951		39,997		40,115
Loss on disposition of assets	53		0		52		133
Severance	0		157		0		-22
Pre-opening	25		72		1,187		72
Total operating costs and expenses	271,600		269,729		551,150		542,285
Income from operations	45,083		55,966		78,356		108,165
Other income (expense):	'		'		'		'
Accretion of discount to the relinquishment liability	-551		-1,244		-1,102		-2,487
Interest income	1,602		1,431		3,246		2,888
Interest expense, net of capitalized interest	-36,297		-42,560		-75,266		-85,834
Loss on early extinguishment of debt	-192		-395		-62,275		-403
Loss on interests in subsidiaries	0		0		0		0
Other (income) expense, net	-174		-840		-878		-1,785
Other income, net	'		591		'		1,103
Total other expense	-35,612		-43,608		-136,275		-87,621
Net income (loss)	9,471		12,358		-57,919		20,544
Loss attributable to non-controlling interests	155		1,707		291		2,621
Net income (loss) attributable to Mohegan Tribal Gaming Authority	9,626		14,065		-57,628		23,165
Authority	'		'		'		'
Revenues:	'		'		'		'
Gaming	210,530		'		419,004		'
Food and beverage	15,445		'		31,369		'
Hotel	10,764		'		21,015		'
Retail, entertainment and other	23,688		'		50,947		'
Gross revenues	260,427		'		522,335		'
Less-Promotional allowances	-16,960		'		-37,227		'
Net revenues	243,467		252,831		485,108		505,581
Operating costs and expenses:	'		'		'		'
Gaming	116,506		'		244,622		'
Gaming and other operations	'		140,736		'		288,349
Food and beverage	8,735		'		16,739		'
Hotel	3,969		'		7,626		'
Retail, entertainment and other	10,256		'		22,188		'
Advertising, general and administrative	39,815		44,532		78,318		86,715
Corporate	3,045		'		6,473		'
Depreciation and amortization	17,162		16,631		32,694		33,486
Loss on disposition of assets	52		'		51		133
Severance	'		33		'		-146
Pre-opening	0		0		0		0
Total operating costs and expenses	199,540		201,932		408,711		408,537
Income from operations	43,927		50,899		76,397		97,044
Other income (expense):	'		'		'		'
Accretion of discount to the relinquishment liability	-551		-1,244		-1,102		-2,487
Interest income	20		'		45		'
Interest expense, net of capitalized interest	-23,293		-29,489		-49,289		-59,604
Loss on early extinguishment of debt	-192		-395		-62,275		-403
Loss on interests in subsidiaries	-10,402		-5,737		-21,519		-11,487
Other (income) expense, net	117		'		115		'
Other income, net	'		31		'		102
Total other expense	-34,301		'		-134,025		'
Net income (loss)	9,626		14,065		-57,628		23,165
Loss attributable to non-controlling interests	0		0		0		0
Net income (loss) attributable to Mohegan Tribal Gaming Authority	9,626		14,065		-57,628		23,165
Total Guarantor Subsidiaries	'		'		'		'
Revenues:	'		'		'		'
Gaming	67,870	[1]	'		134,149	[2]	'
Food and beverage	7,168	[1]	'		13,963	[2]	'
Hotel	1,147	[1]	'		1,588	[2]	'
Retail, entertainment and other	2,099	[1]	'		4,125	[2]	'
Gross revenues	78,284	[1]	'		153,825	[2]	'
Less-Promotional allowances	-5,292	[1]	'		-9,867	[2]	'
Net revenues	72,992	[1]	72,497	[1]	143,958	[2]	144,453	[1]
Operating costs and expenses:	'		'		'		'
Gaming	49,233	[1]	'		97,419	[2]	'
Gaming and other operations	'		52,207	[1]	'		104,959	[1]
Food and beverage	2,014	[1]	'		4,109	[2]	'
Hotel	1,318	[1]	'		1,853	[2]	'
Retail, entertainment and other	1,097	[1]	'		1,942	[2]	'
Advertising, general and administrative	8,073	[1]	7,687	[1]	16,531	[2]	15,238	[1]
Corporate	0	[1]	'		0	[2]	'
Depreciation and amortization	3,477	[1]	3,320	[1]	6,898	[1],[2]	6,629	[1]
Loss on disposition of assets	1	[1]	'		1	[2]	0	[1]
Severance	'		124	[1]	'		124	[1]
Pre-opening	25	[1]	72	[1]	1,187	[2]	72	[1]
Total operating costs and expenses	65,238	[1]	63,410	[1]	129,940	[2]	127,022	[1]
Income from operations	7,754	[1]	9,087	[1]	14,018	[2]	17,431	[1]
Other income (expense):	'		'		'		'
Accretion of discount to the relinquishment liability	0	[1]	0	[1]	0	[1],[2]	0	[1]
Interest income	1,113	[1]	'		2,097	[2]	'
Interest expense, net of capitalized interest	-10,888	[1]	-11,043	[1]	-22,205	[2]	-21,907	[1]
Loss on early extinguishment of debt	0	[1]	0	[1]	0	[2]	0	[1]
Loss on interests in subsidiaries	-7,110	[1]	-1,843	[1]	-12,417	[2]	-2,722	[1]
Other (income) expense, net	0	[1]	'		0	[2]	'
Other income, net	'		483	[1]	'		853	[1]
Total other expense	-16,885	[1]	'		-32,525	[2]	'
Net income (loss)	-9,131	[1]	-3,316	[1]	-18,507	[1],[2]	-6,345	[1]
Loss attributable to non-controlling interests	0	[1]	0	[1]	0	[2]	0	[1]
Net income (loss) attributable to Mohegan Tribal Gaming Authority	-9,131	[1]	-3,316	[1]	-18,507	[2]	-6,345	[1]
Total Non-Guarantor Subsidiaries and Entities	'		'		'		'
Revenues:	'		'		'		'
Gaming	0	[2]	'		0	[2]	'
Food and beverage	0	[2]	'		0	[2]	'
Hotel	0	[2]	'		0	[2]	'
Retail, entertainment and other	1,504	[2]	'		2,256	[2]	'
Gross revenues	1,504	[2]	'		2,256	[2]	'
Less-Promotional allowances	-6	[2]	'		-9	[2]	'
Net revenues	1,498	[2]	428	[2]	2,247	[2]	781	[2]
Operating costs and expenses:	'		'		'		'
Gaming	0	[2]	'		0	[2]	'
Gaming and other operations	'		0	[2]	'		0	[2]
Food and beverage	0	[2]	'		0	[2]	'
Hotel	0	[2]	'		0	[2]	'
Retail, entertainment and other	0	[2]	'		0	[2]	'
Advertising, general and administrative	7,856	[2]	4,448	[2]	13,901	[2]	7,091	[2]
Corporate	0	[2]	'		0	[2]	'
Depreciation and amortization	240	[2]	0	[2]	405	[2]	0	[2]
Loss on disposition of assets	0	[2]	'		0	[2]	0	[2]
Severance	'		0	[2]	'		0	[2]
Pre-opening	0	[2]	0	[2]	0	[2]	0	[2]
Total operating costs and expenses	8,096	[2]	4,448	[2]	14,306	[2]	7,091	[2]
Income from operations	-6,598	[2]	-4,020	[2]	-12,059	[2]	-6,310	[2]
Other income (expense):	'		'		'		'
Accretion of discount to the relinquishment liability	0	[2]	0	[2]	0	[2]	0	[2]
Interest income	1,688	[2]	'		3,337	[2]	'
Interest expense, net of capitalized interest	-3,335	[2]	-2,505	[2]	-6,005	[2]	-5,166	[2]
Loss on early extinguishment of debt	0	[2]	0	[2]	0	[2]	0	[2]
Loss on interests in subsidiaries	0	[2]	0	[2]	0	[2]	0	[2]
Other (income) expense, net	-291	[2]	'		-993	[2]	'
Other income, net	'		554	[2]	'		991	[2]
Total other expense	-1,938	[2]	'		-3,661	[2]	'
Net income (loss)	-8,536	[2]	-5,971	[2]	-15,720	[2]	-10,485	[2]
Loss attributable to non-controlling interests	0	[2]	0	[2]	0	[2]	0	[2]
Net income (loss) attributable to Mohegan Tribal Gaming Authority	-8,536	[2]	-5,971	[2]	-15,720	[2]	-10,485	[2]
Consolidating/Eliminating Adjustments	'		'		'		'
Revenues:	'		'		'		'
Gaming	0		'		0		'
Food and beverage	0		'		0		'
Hotel	0		'		0		'
Retail, entertainment and other	-1,273		'		-1,805		'
Gross revenues	-1,273		'		-1,805		'
Less-Promotional allowances	-1		'		-2		'
Net revenues	-1,274		-61		-1,807		-365
Operating costs and expenses:	'		'		'		'
Gaming	0		'		0		'
Gaming and other operations	'		-1		'		-245
Food and beverage	0		'		0		'
Hotel	-1,213		'		-1,685		'
Retail, entertainment and other	-1		'		-2		'
Advertising, general and administrative	-7,875		-60		-13,939		-120
Corporate	7,815		'		13,819		'
Depreciation and amortization	0		0		0		0
Loss on disposition of assets	0		'		0		0
Severance	'		0		'		0
Pre-opening	0		0		0		0
Total operating costs and expenses	-1,274		-61		-1,807		-365
Income from operations	0		0		0		0
Other income (expense):	'		'		'		'
Accretion of discount to the relinquishment liability	0		0		0		0
Interest income	-1,219		'		-2,233		'
Interest expense, net of capitalized interest	1,219		477		2,233		843
Loss on early extinguishment of debt	0		0		0		0
Loss on interests in subsidiaries	17,512		7,580		33,936		14,209
Other (income) expense, net	0		'		0		'
Other income, net	'		-477		'		-843
Total other expense	17,512		'		33,936		'
Net income (loss)	17,512		7,580		33,936		14,209
Loss attributable to non-controlling interests	155		1,707		291		2,621
Net income (loss) attributable to Mohegan Tribal Gaming Authority	$17,667		$9,287		$34,227		$16,830
[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 $)	6 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014		Mar. 31, 2013
Cash flows provided by (used in) operating activities:	'		'
Net income (loss)	($57,919)		$20,544
Adjustments to reconcile net income (loss) to net cash flows provided by (used in) operating activities:	'		'
Depreciation and amortization	39,997		40,115
Accretion of discount to the relinquishment liability	1,102		2,487
Cash paid for accretion of discount to the relinquishment liability	-1,794		-3,306
Loss on early extinguishment of debt	58,479		403
Payments of tender offer costs and discounts	-48,155		0
Amortization of debt issuance costs and accretion of bond discounts	4,301		6,057
Amortization of net deferred gain on settlement of derivative instruments	0		-48
Provision for losses on receivables	1,622		1,841
Loss on disposition of assets	52		133
Loss from unconsolidated affiliates	854		1,771
Changes in operating assets and liabilities:	'		'
(Increase) decrease in receivables	-3,863		4,352
(Increase) decrease in inventories	-1,455		24
(Increase) decrease in other assets	-5,206		5,945
Increase (decrease) in trade payables	287		-1,782
Decrease in accrued interest	-13,021		-15,339
Increase (decrease) in other liabilities	13,680		-2,209
Intercompany transactions	0		'
Net cash flows provided by (used in) operating activities	-11,039		60,988
Cash flows provided by (used in) investing activities:	'		'
Purchases of property and equipment, net of change in construction payables	-22,345		-22,275
Issuance of third-party loans and advances	-1,026		-937
Payments received on third-party loans	569		68
(Increase) decrease in restricted cash, net	12,078		10,682
Proceeds from asset sales	36		149
Payment of escrow deposit	-3,356		0
Investments in unconsolidated affiliates	-29		-4,932
Intercompany transactions	0		'
Other cash flows provided by (used in) investing activities	'		-720
Net cash flows used in investing activities	-14,073		-17,245
Cash flows provided by (used in) financing activities:	'		'
Repayments to Mohegan Tribe	-2,750		-4,974
Repayments of other long-term debt	-191,010		-15,792
Principal portion of relinquishment liability payments	-23,457		-22,429
Distributions to Mohegan Tribe	-20,000		-20,000
Payments of financing fees	-12,629		-3,241
Payments on capital lease obligations	-1,128		-2,301
Intercompany transactions	0		-2,301
Net cash flows provided by (used in) financing activities	21,369		-70,737
Net decrease in cash and cash equivalents	-3,743		-26,994
Cash and cash equivalents at beginning of period	63,624		114,084
Cash and cash equivalents at end of period	59,881		87,090
Credit Facility | Prior Bank Credit Facility	'		'
Cash flows provided by (used in) financing activities:	'		'
Credit Facility/Line of Credit repayments	0		3,000
Credit Facility/Line of Credit borrowings	0		3,000
Credit Facility | Bank Credit Facility - Term	'		'
Cash flows provided by (used in) financing activities:	'		'
Credit Facility/Line of Credit repayments	393,000		2,000
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 | Senior Secured Credit Facility - Revolving	'		'
Cash flows provided by (used in) financing activities:	'		'
Credit Facility/Line of Credit repayments	91,000		0
Credit Facility/Line of Credit borrowings	130,000		0
Credit Facility | Senior Secured Credit Facility - Term Loan A	'		'
Cash flows provided by (used in) financing activities:	'		'
Credit Facility/Line of Credit repayments	1,563		0
Credit Facility/Line of Credit borrowings	124,343		0
Credit Facility | Senior Secured Credit Facility - Term Loan B	'		'
Cash flows provided by (used in) financing activities:	'		'
Credit Facility/Line of Credit repayments	1,825		0
Credit Facility/Line of Credit borrowings	720,952		0
Credit Facility | Line of Credit	'		'
Cash flows provided by (used in) financing activities:	'		'
Credit Facility/Line of Credit repayments	150,453		0
Credit Facility/Line of Credit borrowings	156,992		0
Authority	'		'
Cash flows provided by (used in) operating activities:	'		'
Net income (loss)	-57,628		23,165
Adjustments to reconcile net income (loss) to net cash flows provided by (used in) operating activities:	'		'
Depreciation and amortization	32,694		33,486
Accretion of discount to the relinquishment liability	1,102		2,487
Cash paid for accretion of discount to the relinquishment liability	-1,794		'
Loss on early extinguishment of debt	58,479		'
Payments of tender offer costs and discounts	-48,155		'
Amortization of debt issuance costs and accretion of bond discounts	4,142		'
Provision for losses on receivables	237		'
Loss on disposition of assets	51		'
Loss from unconsolidated affiliates	-129		'
Changes in operating assets and liabilities:	'		'
(Increase) decrease in receivables	-4,274		'
(Increase) decrease in inventories	-1,017		'
(Increase) decrease in other assets	-1,182		'
Increase (decrease) in trade payables	-360		'
Decrease in accrued interest	-11,149		'
Increase (decrease) in other liabilities	8,826		'
Intercompany transactions	-617		'
Net cash flows provided by (used in) operating activities	-20,774		41,359
Cash flows provided by (used in) investing activities:	'		'
Purchases of property and equipment, net of change in construction payables	-9,600		-10,703
Issuance of third-party loans and advances	0		'
Payments received on third-party loans	569		'
(Increase) decrease in restricted cash, net	46		0
Proceeds from asset sales	36		'
Payment of escrow deposit	0		'
Investments in unconsolidated affiliates	0		0
Intercompany transactions	1,211		'
Other cash flows provided by (used in) investing activities	'		31,728
Net cash flows used in investing activities	-7,738		21,025
Cash flows provided by (used in) financing activities:	'		'
Repayments to Mohegan Tribe	0		0
Repayments of other long-term debt	-190,984		-15,775
Principal portion of relinquishment liability payments	-23,457		-22,429
Distributions to Mohegan Tribe	-20,000		-20,000
Payments of financing fees	-12,629		-3,041
Payments on capital lease obligations	-1,128		'
Intercompany transactions	0		-26,555
Net cash flows provided by (used in) financing activities	24,145		-89,800
Net decrease in cash and cash equivalents	-4,367		-27,416
Cash and cash equivalents at beginning of period	44,060		91,836
Cash and cash equivalents at end of period	39,693		64,420
Authority | Credit Facility | Prior Bank Credit Facility	'		'
Cash flows provided by (used in) financing activities:	'		'
Credit Facility/Line of Credit repayments	'		3,000
Credit Facility/Line of Credit borrowings	'		3,000
Authority | Credit Facility | Bank Credit Facility - Term	'		'
Cash flows provided by (used in) financing activities:	'		'
Credit Facility/Line of Credit repayments	393,000		2,000
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 | Senior Secured Credit Facility - Revolving	'		'
Cash flows provided by (used in) financing activities:	'		'
Credit Facility/Line of Credit repayments	91,000		'
Credit Facility/Line of Credit borrowings	130,000		'
Authority | Credit Facility | Senior Secured Credit Facility - Term Loan A	'		'
Cash flows provided by (used in) financing activities:	'		'
Credit Facility/Line of Credit repayments	1,563		'
Credit Facility/Line of Credit borrowings	124,343		'
Authority | Credit Facility | Senior Secured Credit Facility - Term Loan B	'		'
Cash flows provided by (used in) financing activities:	'		'
Credit Facility/Line of Credit repayments	1,825		'
Credit Facility/Line of Credit borrowings	720,952		'
Authority | Credit Facility | Line of Credit	'		'
Cash flows provided by (used in) financing activities:	'		'
Credit Facility/Line of Credit repayments	150,453		'
Credit Facility/Line of Credit borrowings	156,992		'
Total Guarantor Subsidiaries	'		'
Cash flows provided by (used in) operating activities:	'		'
Net income (loss)	-18,507	[1],[2]	-6,345	[1]
Adjustments to reconcile net income (loss) to net cash flows provided by (used in) operating activities:	'		'
Depreciation and amortization	6,898	[1],[2]	6,629	[1]
Accretion of discount to the relinquishment liability	0	[1],[2]	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	119	[1]	'
Loss on disposition of assets	1	[1]	'
Loss from unconsolidated affiliates	0	[1]	'
Changes in operating assets and liabilities:	'		'
(Increase) decrease in receivables	626	[1]	'
(Increase) decrease in inventories	-438	[1]	'
(Increase) decrease in other assets	-374	[1]	'
Increase (decrease) in trade payables	637	[1]	'
Decrease in accrued interest	0	[1]	'
Increase (decrease) in other liabilities	366	[1]	'
Intercompany transactions	32,389	[1]	'
Net cash flows provided by (used in) operating activities	21,717	[1]	24,740	[1]
Cash flows provided by (used in) investing activities:	'		'
Purchases of property and equipment, net of change in construction payables	-2,671	[1]	-2,616	[1]
Issuance of third-party loans and advances	0	[1]	'
Payments received on third-party loans	0	[1]	'
(Increase) decrease in restricted cash, net	-11	[1]	63	[1]
Proceeds from asset sales	0	[1]	'
Payment of escrow deposit	0	[1]	'
Investments in unconsolidated affiliates	0	[1]	0	[1]
Intercompany transactions	-15,416	[1]	'
Other cash flows provided by (used in) investing activities	'		-9,011	[1]
Net cash flows used in investing activities	-18,098	[1]	-11,564	[1]
Cash flows provided by (used in) financing activities:	'		'
Repayments to Mohegan Tribe	0	[1]	0	[1]
Repayments of other long-term debt	0	[1]	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	-24	[1]	'
Intercompany transactions	-3,044	[1]	-13,489	[1]
Net cash flows provided by (used in) financing activities	-3,068	[1]	-13,489	[1]
Net decrease in cash and cash equivalents	551	[1]	-313	[1]
Cash and cash equivalents at beginning of period	18,655	[1]	21,757	[1]
Cash and cash equivalents at end of period	19,206	[1]	21,444	[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]
Credit Facility/Line of Credit borrowings	'		0	[1]
Total Guarantor Subsidiaries | Credit Facility | Bank Credit Facility - Term	'		'
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 | Senior Secured Credit Facility - Revolving	'		'
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 | Senior Secured Credit Facility - Term Loan A	'		'
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 | Senior Secured Credit Facility - Term Loan B	'		'
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 | Line of Credit	'		'
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 Non-Guarantor Subsidiaries and Entities	'		'
Cash flows provided by (used in) operating activities:	'		'
Net income (loss)	-15,720	[2]	-10,485	[2]
Adjustments to reconcile net income (loss) to net cash flows provided by (used in) operating activities:	'		'
Depreciation and amortization	405	[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	159	[2]	'
Provision for losses on receivables	1,266	[2]	'
Loss on disposition of assets	0	[2]	'
Loss from unconsolidated affiliates	983	[2]	'
Changes in operating assets and liabilities:	'		'
(Increase) decrease in receivables	-563	[2]	'
(Increase) decrease in inventories	0	[2]	'
(Increase) decrease in other assets	-3,620	[2]	'
Increase (decrease) in trade payables	10	[2]	'
Decrease in accrued interest	-1,872	[2]	'
Increase (decrease) in other liabilities	4,834	[2]	'
Intercompany transactions	2,160	[2]	'
Net cash flows provided by (used in) operating activities	-11,958	[2]	-5,111	[2]
Cash flows provided by (used in) investing activities:	'		'
Purchases of property and equipment, net of change in construction payables	-10,074	[2]	-8,956	[2]
Issuance of third-party loans and advances	-1,026	[2]	'
Payments received on third-party loans	0	[2]	'
(Increase) decrease in restricted cash, net	12,043	[2]	10,619	[2]
Proceeds from asset sales	0	[2]	'
Payment of escrow deposit	-3,356	[2]	'
Investments in unconsolidated affiliates	-29	[2]	-4,932	[2]
Intercompany transactions	0	[2]	'
Other cash flows provided by (used in) investing activities	'		-937	[2]
Net cash flows used in investing activities	-2,442	[2]	-4,206	[2]
Cash flows provided by (used in) financing activities:	'		'
Repayments to Mohegan Tribe	-2,750	[2]	-4,974	[2]
Repayments of other long-term debt	-26	[2]	-17	[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]	-200	[2]
Payments on capital lease obligations	0	[2]	'
Intercompany transactions	17,249	[2]	15,243	[2]
Net cash flows provided by (used in) financing activities	14,473	[2]	10,052	[2]
Net decrease in cash and cash equivalents	73	[2]	735	[2]
Cash and cash equivalents at beginning of period	909	[2]	491	[2]
Cash and cash equivalents at end of period	982	[2]	1,226	[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]
Credit Facility/Line of Credit borrowings	'		0	[2]
Total Non-Guarantor Subsidiaries and Entities | Credit Facility | Bank Credit Facility - Term	'		'
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 | Senior Secured Credit Facility - Revolving	'		'
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 | Senior Secured Credit Facility - Term Loan A	'		'
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 | Senior Secured Credit Facility - Term Loan B	'		'
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 | Line of Credit	'		'
Cash flows provided by (used in) financing activities:	'		'
Credit Facility/Line of Credit repayments	0	[2]	'
Credit Facility/Line of Credit borrowings	0	[2]	'
Consolidating/Eliminating Adjustments	'		'
Cash flows provided by (used in) operating activities:	'		'
Net income (loss)	33,936		14,209
Adjustments to reconcile net income (loss) to net cash flows provided by (used in) 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		'
Loss on disposition of assets	0		'
Loss from unconsolidated affiliates	0		'
Changes in operating assets and liabilities:	'		'
(Increase) decrease in receivables	348		'
(Increase) decrease in inventories	0		'
(Increase) decrease in other assets	-30		'
Increase (decrease) in trade payables	0		'
Decrease in accrued interest	0		'
Increase (decrease) in other liabilities	-346		'
Intercompany transactions	-33,932		'
Net cash flows provided by (used in) operating activities	-24		0
Cash flows provided by (used in) investing activities:	'		'
Purchases of property and equipment, net of change in construction payables	0		0
Issuance of third-party loans and advances	0		'
Payments received on third-party loans	0		'
(Increase) decrease in restricted cash, net	0		0
Proceeds from asset sales	0		'
Payment of escrow deposit	0		'
Investments in unconsolidated affiliates	0		0
Intercompany transactions	14,205		'
Other cash flows provided by (used in) investing activities	'		-22,500
Net cash flows used in investing activities	14,205		-22,500
Cash flows provided by (used in) financing activities:	'		'
Repayments to Mohegan Tribe	0		0
Repayments of other long-term debt	0		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	24		'
Intercompany transactions	-14,205		22,500
Net cash flows provided by (used in) financing activities	-14,181		22,500
Net 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
Credit Facility/Line of Credit borrowings	'		0
Consolidating/Eliminating Adjustments | Credit Facility | Bank Credit Facility - Term	'		'
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 | Senior Secured Credit Facility - Revolving	'		'
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 | Senior Secured Credit Facility - Term Loan A	'		'
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 | Senior Secured Credit Facility - Term Loan B	'		'
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 | Line of Credit	'		'
Cash flows provided by (used in) financing activities:	'		'
Credit Facility/Line of Credit repayments	0		'
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.