Mohegan Tribal Gaming Authority 10-Q 14 Aug 15 2015 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - Jun. 30, 2015 - shares	Total
Document and Entity Information [Abstract]
Entity Registrant Name	MOHEGAN TRIBAL GAMING AUTHORITY
Entity Central Index Key	1,005,276
Current Fiscal Year End Date	--09-30
Entity Filer Category	Non-accelerated Filer
Document Type	10-Q
Document Period End Date	Jun. 30, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q3
Amendment Flag	false
Entity Common Stock, Shares Outstanding	0

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jun. 30, 2015	Sep. 30, 2014
Current assets:
Cash and cash equivalents	$ 70,160	$ 49,108
Restricted cash	4,786	675
Receivables, net	30,273	30,640
Inventories	15,516	14,544
Other current assets	17,977	16,997
Total current assets	138,712	111,964
Non-current assets:
Property and equipment, net	1,349,997	1,424,068
Goodwill	39,459	39,459
Other intangible assets, net	406,856	405,109
Other assets, net	96,322	75,360
Total assets	2,031,346	2,055,960
Current liabilities:
Current portion of long-term debt	19,366	29,308
Current portion of relinquishment liability	0	25,194
Due to Mohegan Tribe	5,875	2,250
Current portion of capital leases	816	793
Trade payables	14,146	24,086
Construction payables	2,530	5,832
Accrued interest payable	28,718	8,659
Other current liabilities	146,735	127,175
Total current liabilities	218,186	223,297
Non-current liabilities:
Long-term debt, net of current portion	1,635,288	1,675,958
Due to Mohegan Tribe, net of current portion	18,920	23,420
Capital leases, net of current portion	1,730	2,345
Other long-term liabilities	7,166	6,113
Total liabilities	$ 1,881,290	$ 1,931,133
Commitments and Contingencies
Capital:
Retained earnings	$ 150,490	$ 125,058
Mohegan Tribal Gaming Authority capital	150,490	125,058
Non-controlling interests	(434)	(231)
Total capital	150,056	124,827
Total liabilities and capital	$ 2,031,346	$ 2,055,960

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF INCOME (LOSS) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended		12 Months Ended
	Jun. 30, 2015	Mar. 31, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014	Sep. 30, 2014	Sep. 30, 2010
Revenues:
Gaming	$ 284,713		$ 284,801	$ 837,463	$ 837,954
Food and beverage	23,021		23,273	66,811	68,605
Hotel	12,700		12,160	37,199	34,763
Retail, entertainment and other	29,825		31,542	82,231	87,065
Gross revenues	350,259		351,776	1,023,704	1,028,387
Less-Promotional allowances	(25,220)		(25,440)	(71,510)	(72,545)
Net revenues	325,039		326,336	952,194	955,842
Operating costs and expenses:
Gaming	164,229		171,533	485,994	513,574
Food and beverage	10,323		10,359	31,363	31,207
Hotel	3,788		3,950	10,767	11,744
Retail, entertainment and other	12,447		13,318	34,268	37,446
Advertising, general and administrative	46,522		48,929	140,946	143,740
Corporate	7,119		9,259	23,400	29,551
Depreciation and amortization	19,086		20,070	58,703	60,067
(Gain) loss on disposition of assets	26		(64)	845	(12)
Severance	0		0	3,370	0
Pre-opening	0		0	0	1,187
Impairment of Project Horizon	0	$ 2,500	0	2,502	0	$ 5,000	$ 58,100
Relinquishment liability reassessment	0		0	(243)	0
Total operating costs and expenses	263,540		277,354	791,915	828,504
Income from operations	61,499		48,982	160,279	127,338
Other income (expense):
Accretion of discount to the relinquishment liability	0		(552)	(227)	(1,654)
Interest income	1,906		1,701	5,554	4,947
Interest expense, net of capitalized interest	(35,660)		(36,426)	(107,692)	(111,692)
Loss on early extinguishment of debt	0		(2)	0	(62,277)
Other income (expense), net	(50)		59	(1,260)	(819)
Total other expense	(33,804)		(35,220)	(103,625)	(171,495)
Net income (loss)	27,695		13,762	56,654	(44,157)
Loss attributable to non-controlling interests	439		130	1,278	421
Net income (loss) attributable to Mohegan Tribal Gaming Authority	$ 28,134		$ 13,892	$ 57,932	$ (43,736)

CONDENSED CONSOLIDATED STATEME4

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN CAPITAL - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Total capital at beginning of period	$ 134,861	$ 121,466	$ 124,827	$ 199,385
Contributions from members			1,075
Net income (loss)	27,695	13,762	56,654	(44,157)
Distributions to Mohegan Tribe	(12,500)	(12,500)	(32,500)	(32,500)
Total capital at end of period	150,056	122,728	150,056	122,728
Mohegan Tribal Gaming Authority
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Total capital at beginning of period	134,856	121,608	125,058	199,236
Contributions from members			0
Net income (loss)	28,134	13,892	57,932	(43,736)
Distributions to Mohegan Tribe	(12,500)	(12,500)	(32,500)	(32,500)
Total capital at end of period	150,490	123,000	150,490	123,000
Non-controlling Interests
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Total capital at beginning of period	5	(142)	(231)	149
Contributions from members			1,075
Net income (loss)	(439)	(130)	(1,278)	(421)
Distributions to Mohegan Tribe	0	0	0	0
Total capital at end of period	$ (434)	$ (272)	$ (434)	$ (272)

CONDENSED CONSOLIDATED STATEME5

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	9 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Cash flows provided by (used in) operating activities:
Net income (loss)	$ 56,654	$ (44,157)
Adjustments to reconcile net income (loss) to net cash flows provided by (used in) operating activities:
Depreciation and amortization	58,703	60,067
Relinquishment liability reassessment	(243)	0
Accretion of discount to the relinquishment liability	227	1,654
Cash paid for accretion of discount to the relinquishment liability	(778)	(2,071)
Loss on early extinguishment of debt	0	58,481
Payments of tender offer costs and discounts	0	(48,155)
Amortization of debt issuance costs and accretion of bond discounts	5,757	6,164
Provision for losses on receivables	3,399	2,953
Impairment of Project Horizon	2,502	0
(Gain) loss on disposition of assets	845	(12)
Loss from unconsolidated affiliates	1,302	794
Changes in operating assets and liabilities:
Increase in receivables	(282)	(5,389)
Increase in inventories	(972)	(1,713)
Increase in other assets	(6,317)	(4,660)
Increase (decrease) in trade payables	(9,803)	7,671
Increase in accrued interest	20,059	7,709
Increase in other liabilities	13,430	8,987
Net cash flows provided by operating activities	144,483	48,323
Cash flows provided by (used in) investing activities:
Purchases of property and equipment, including decreases in construction payables of $3,302 and $4,645, respectively	(12,081)	(28,901)
Issuance of third-party loans and advances	(2,201)	(1,392)
Payments received on third-party loans	117	606
(Increase) decrease in restricted cash, net	(782)	14,150
Proceeds from asset sales	1,577	105
Investments in the New England Black Wolves	(500)	0
Investments in unconsolidated affiliates	0	(29)
Net cash flows used in investing activities	(13,870)	(15,461)
Cash flows provided by (used in) financing activities:
Repayments to Mohegan Tribe	(875)	(2,750)
Repayments of other long-term debt	(9,900)	(191,088)
Principal portion of relinquishment liability payments	(24,400)	(29,129)
Distributions to Mohegan Tribe	(32,500)	(32,500)
Payments of financing fees	0	(12,631)
Payments on capital lease obligations	(726)	(1,709)
Net cash flows used in financing activities	(109,561)	(24,828)
Net increase in cash and cash equivalents	21,052	8,034
Cash and cash equivalents at beginning of period	49,108	63,624
Cash and cash equivalents at end of period	70,160	71,658
Supplemental disclosure:
Cash paid during the period for interest	80,600	97,197
Credit Facility | Bank Credit Facility - Term
Cash flows provided by (used in) financing activities:
Credit facility/line of credit repayments	0	(393,000)
Credit Facility | Prior Term Loan Facility
Cash flows provided by (used in) financing activities:
Credit facility/line of credit repayments	0	(222,103)
Credit Facility | Senior Secured Credit Facility - Revolving, due June 2018
Cash flows provided by (used in) financing activities:
Credit facility/line of credit borrowings	299,000	193,000
Credit facility/line of credit repayments	(328,000)	(173,000)
Credit Facility | Senior Secured Credit Facility - Term Loan A
Cash flows provided by (used in) financing activities:
Credit facility/line of credit borrowings	0	124,343
Credit facility/line of credit repayments	(5,469)	(1,563)
Credit Facility | Senior Secured Credit Facility - Term Loan B
Cash flows provided by (used in) financing activities:
Credit facility/line of credit borrowings	0	720,952
Credit facility/line of credit repayments	(3,650)	(3,650)
Credit Facility | Line of Credit
Cash flows provided by (used in) financing activities:
Credit facility/line of credit borrowings	332,124	258,415
Credit facility/line of credit repayments	$ (335,165)	$ (258,415)

CONDENSED CONSOLIDATED STATEME6

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Parentheticals) - USD ($) $ in Thousands	9 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Statement of Cash Flows [Abstract]
(Decrease) increase in construction payables	$ (3,302)	$ (4,645)

ORGANIZATION

ORGANIZATION	9 Months Ended
	Jun. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [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 an approximately 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 June 30, 2015 , the following subsidiaries were wholly-owned by the Authority: Mohegan Basketball Club, LLC (“MBC”), Mohegan Golf, LLC (“Mohegan Golf”), Mohegan Lacrosse, LLC (“Mohegan Lacrosse”), 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. In October 2014, the Authority formed Mohegan Lacrosse as a wholly-owned unrestricted subsidiary. Mohegan Lacrosse holds a 50% membership interest in New England Black Wolves, LLC (“NEBW”), which was formed with an unrelated third-party to own and operate the New England Black Wolves, a professional indoor lacrosse team in the National Lacrosse League. 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 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 Pocono, a gaming and entertainment facility situated on an approximately 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 a subsidiary of the Tribe hold 49.15% and 10.85% 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. 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 Pocono. 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 ("MGA Holding NJ") 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 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 a 100% membership interest in Inspire Integrated Resort Co., Ltd ("Inspire Integrated Resort"). Inspire Integrated Resort was formed to pursue potential gaming opportunities in South Korea.

BASIS OF PRESENTATION

BASIS OF PRESENTATION	9 Months Ended
	Jun. 30, 2015
Accounting Policies [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. In addition, certain amounts in the accompanying 2014 supplemental condensed consolidating financial statements have been reclassified to conform to the 2015 presentation. The gaming market in the Northeastern United States is seasonal in nature, with peak gaming activities often occurring at Mohegan Sun and Mohegan Sun Pocono during the months of May through August. Accordingly, the Authority's operating results for the three months and nine months ended June 30, 2015 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, 2014 . 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 and the accounts of NEBW are consolidated into the accounts of Mohegan Lacrosse as Mohegan Ventures-NW and Mohegan Lacrosse are deemed to be the primary beneficiaries. In consolidation, all inter-company balances and transactions were eliminated. Long-Term Receivables Long-term receivables consist primarily of receivables from affiliates and others and were primarily included in other assets, net, in the accompanying condensed consolidated balance sheets. 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 Others Total Balance, March 31, 2015 (1) $ 91,567 $ 2,590 $ 94,157 Additions: Issuance of affiliate advances and other loans, including interest receivable 3,803 68 3,871 Deductions: Payments received — (40 ) (40 ) Adjustments — (779 ) (779 ) Balance, June 30, 2015 (1) $ 95,370 $ 1,839 $ 97,209 Balance, September 30, 2014 (1) $ 66,596 $ 2,612 $ 69,208 Additions: Issuance of affiliate advances and other loans, including interest receivable 8,823 123 8,946 Cowlitz Project land value transfer (2) 19,951 — 19,951 Deductions: Payments received — (117 ) (117 ) Adjustments — (779 ) (779 ) Balance, June 30, 2015 (1) $ 95,370 $ 1,839 $ 97,209 __________ (1) Includes interest receivable of $41.0 million , $39.3 million and $35.7 million as of June 30, 2015, March 31, 2015 and September 30, 2014, respectively. The WTG receivables no longer accrue interest pursuant to a release and reimbursement agreement entered into in September 2010. (2) Relates to the transfer of land for the proposed Cowlitz Project site between Salishan-Mohegan and the Cowlitz Tribe (refer to Note 7). Reserves for Doubtful Collection of Long-Term Receivables Affiliates Others Total Balance, March 31, 2015 $ 28,557 $ 821 $ 29,378 Additions: Charges to bad debt expense 923 5 928 Deductions: Adjustments — (781 ) (781 ) Balance, June 30, 2015 $ 29,480 $ 45 $ 29,525 Balance, September 30, 2014 $ 26,833 $ 796 $ 27,629 Additions: Charges to bad debt expense 2,647 35 2,682 Deductions: Adjustments — (786 ) (786 ) Balance, June 30, 2015 $ 29,480 $ 45 $ 29,525 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): June 30, 2015 Carrying Value Fair Value Senior Secured Credit Facility - Revolving $ 8,000 $ 7,910 Senior Secured Credit Facility - Term Loan A $ 113,654 $ 113,064 Senior Secured Credit Facility - Term Loan B $ 712,270 $ 714,556 2013 9 3/4% Senior Unsecured Notes $ 500,000 $ 528,750 2012 11% Senior Subordinated Notes $ 272,233 $ 276,222 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 June 30, 2015 . Impairment of Project Horizon In September 2008, the Authority suspended certain elements of its Project Horizon expansion due to a slowdown in business volumes and uncertainties in the financial markets. Costs incurred on the suspended elements related to excavation and foundation work for a planned podium and new hotel tower, as well as professional fees for design and architectural work. During its fourth quarter ended September 30, 2010, the Authority re-evaluated its plans with respect to the development of the new hotel element of the project, and based on a modified plan, which encompassed a smaller hotel to be located closer to the existing hotel, determined that certain assets related to the suspended elements did not have any future benefit to the Authority. Accordingly, in fiscal 2010, the Authority recorded a related $58.1 million impairment charge. During its fourth quarter ended September 30, 2014, the Authority further re-evaluated its modified plan, which included a hotel to be developed and owned by an instrumentality of the Tribe, as well as a third-party developed and owned retail center, and, based on new design plans, including the final location of the planned hotel, determined that certain design and earthwork related assets did not have any future benefit to the Authority. Accordingly, in fiscal 2014, the Authority recorded an additional $5.0 million impairment charge. In March 2015, the Mohegan Tribal Finance Authority (“MTFA”), a wholly-owned instrumentality of the Tribe, agreed to develop the planned hotel. The Authority received approximately $1.3 million as payment for the carrying value of the remaining hotel related assets which were transferred to MTFA. Concurrent with this transaction, the Authority re-evaluated the planned third-party developed and owned retail center, including master planning costs, and determined that these elements of the project were no longer feasible at this time. Accordingly, the Authority determined that the related assets did not have any future benefit, and, during its second quarter ended March 31, 2015, the Authority recognized a related $2.5 million impairment charge, which was recorded in the accompanying condensed consolidated statement of income for the nine months ended June 30, 2015. As of March 31, 2015, there were no assets remaining related to the suspended elements of Project Horizon. New Accounting Standards In May 2014, the FASB issued an accounting standard update on revenue recognition that will be applied to all contracts with customers. The update requires an entity to recognize revenue when it transfers promised goods or services to customers in an amount that reflects what it expects in exchange for the goods or services. It also requires more detailed disclosures to enable users of financial statements to understand the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. This guidance will be required to be applied on a retrospective basis, using one of two methodologies, and was to be effective for annual reporting periods beginning after December 15, 2016, with early application not being permitted. However, in July 2015, the FASB deferred the effective date by one year. This guidance will now be effective for annual reporting periods beginning after December 15, 2017, and interim reporting periods thereafter. Entities are permitted to adopt the guidance as of the original effective date. The Authority is currently evaluating the impact that this guidance will have on its financial position and results of operations. In August 2014, the FASB issued an accounting standard update which provides guidance on determining when and how to disclose going concern uncertainties in the financial statements. The update requires management to perform interim and annual assessments of an entity's ability to continue as a going concern within one year of the date the financial statements are issued. It also requires management to provide certain disclosures if conditions or events raise substantial doubt about the entity's ability to continue as a going concern. This guidance will be required for annual reporting periods ending after December 15, 2016, and interim reporting periods thereafter, with early application permitted. The Authority is currently evaluating the impact that this guidance will have on its financial position and results of operations. In February 2015, the FASB issued an accounting standards update which amends existing requirements applicable to reporting entities that are required to evaluate whether certain legal entities should be consolidated. This guidance will be required to be applied either on a retrospective or modified retrospective basis and will be effective for annual reporting periods beginning after December 15, 2015, and interim reporting periods thereafter, with early application permitted. The Authority is currently evaluating the impact that this guidance will have on its financial position and results of operations. In April 2015, the FASB issued an accounting standard update to clarify the required presentation of debt issuance costs. The update requires that debt issuance costs be presented in the balance sheet as a direct reduction from the carrying amount of the related debt liability rather than as an asset. This guidance will be required to be applied on a retrospective basis and will be effective for annual reporting periods beginning after December 15, 2015, and interim reporting periods thereafter, with early application permitted. The Authority plans to adopt this guidance for its annual reporting period ending September 30, 2015 and is currently evaluating the impact on its financial position and results of operations.

LONG-TERM DEBT

LONG-TERM DEBT	9 Months Ended
	Jun. 30, 2015
Debt Disclosure [Abstract]
LONG-TERM DEBT	LONG-TERM DEBT: Long-term debt consisted of the following (in thousands, including current maturities): June 30, September 30, Senior Secured Credit Facility - Revolving, due June 2018 $ 8,000 $ 37,000 Senior Secured Credit Facility - Term Loan A, due June 2018, net of discount of $408 and $523, respectively 113,654 119,789 Senior Secured Credit Facility - Term Loan B, due June 2018, net of discount of $6,780 and $8,337, respectively 712,270 716,188 2013 9 3/4% Senior Unsecured Notes, due September 2021 500,000 500,000 2005 6 7/8% Senior Subordinated Notes, due February 2015 — 9,654 2012 11 % Senior Subordinated Notes, due September 2018, net of discount of $2,957 and $3,506, respectively 272,233 271,684 Line of Credit — 3,041 2009 Mohegan Tribe Promissory Note, due September 2015 875 1,750 2012 Mohegan Tribe Minor's Trust Promissory Note, due March 2017 16,500 16,500 2013 Mohegan Tribe Promissory Note, due December 2018 7,420 7,420 Downs Lodging Credit Facility, due July 2016 45,000 45,000 Other 3,497 2,910 Long-term debt, excluding capital leases 1,679,449 1,730,936 Less: current portion of long-term debt (25,241 ) (31,558 ) Long-term debt, net of current portion $ 1,654,208 $ 1,699,378 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 began with the first full fiscal quarter after the closing date. As of June 30, 2015 , amounts outstanding under the Revolving Facility, Term Loan A Facility and Term Loan B Facility totaled $8.0 million , $114.1 million and $719.1 million , respectively. As of June 30, 2015 , letters of credit issued under the Revolving Facility totaled $3.0 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 $89.0 million of borrowing capacity under its Revolving Facility and Line of Credit as of June 30, 2015 . 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 June 30, 2015 , the $8.0 million outstanding under the Revolving Facility was comprised of a $3.0 million base rate loan based on a base rate of 3.25% plus 325 basis points and $5.0 million in Eurodollar rate loans based on a Eurodollar rate of 0.19% plus 425 basis points. The commitment fee was 0.50% as of June 30, 2015 . As of June 30, 2015 , the $114.1 million outstanding under the Term Loan A Facility was based on a Eurodollar rate of 0.28% plus 425 basis points. As of June 30, 2015 , the $719.1 million outstanding under the Term Loan B Facility was based on the Eurodollar rate floor of 1.0% plus 450 basis points. As of June 30, 2015 and September 30, 2014 , accrued interest, including commitment fees, on the Senior Secured Credit Facilities was $166,000 and $212,000 , respectively. The Authority's obligations under the Senior Secured Credit Facilities are fully and unconditionally guaranteed, jointly and severally, by the Pocono 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 Pocono 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 June 30, 2015 , 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 manage expenses and enhance operating efficiencies 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 additional cost saving and other 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 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 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 1 st and September 1 st . 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 June 30, 2015 and September 30, 2014 , accrued interest on the 2013 Senior Unsecured Notes was $16.3 million and $4.1 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. 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 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”). 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 . Subsequent to the Authority's March 2012 private exchange offer, $9.7 million of the 2005 Senior Subordinated Notes remained outstanding, which amount, including accrued interest, was repaid at maturity on February 15, 2015 with cash on hand and drawings under the Revolving Facility. As of September 30, 2014 , 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 the Authority's then outstanding 2004 7 1/8% 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 15 th and September 15 th . 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 June 30, 2015 . As of June 30, 2015 and September 30, 2014 , accrued interest on the 2012 Senior Subordinated Notes was $8.9 million and $1.3 million , respectively. The 2012 Senior Subordinated Notes and guarantees have not been and will not be registered under the Securities Act of 1933 or the securities laws of any other jurisdiction and may not be offered or sold in the United States absent registration or an applicable exemption from such registration requirements. The Authority's senior subordinated notes are uncollateralized general obligations of the Authority and are subordinated to borrowings under the Senior Secured Credit Facilities and 2013 Senior Unsecured Notes. The senior subordinated notes are fully and unconditionally guaranteed, jointly and severally, by the Guarantors. The senior and senior subordinated note indentures contain certain non-financial and financial covenant requirements with which the Authority and the Tribe must comply. The non-financial covenant requirements include, among other things, reporting obligations, compliance with laws and regulations, maintenance of licenses and insurances and continued existence of the Authority. The financial covenant requirements include, among other things, subject to certain exceptions, limitations on the Authority's and the Guarantors' ability to incur additional indebtedness, pay dividends or distributions, make certain investments, create liens on assets, enter into transactions with affiliates, merge or consolidate with another company, transfer or sell assets or impair assets constituting collateral. As of June 30, 2015 , 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, the Authority entered into a $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 June 30, 2015 , no amount 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 June 30, 2015 , the Authority was in compliance with all covenant requirements under the Line of Credit. As of June 30, 2015 and September 30, 2014 , accrued interest on the Line of Credit was $18,000 and $23,000 , respectively. 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”). The 2009 Mohegan Tribe Promissory Note was amended in June 2014 to extend the maturity date to September 30, 2015. The 2009 Mohegan Tribe Promissory Note accrues interest at an annual rate of 10.0% . As amended, accrued interest is payable as follows: (i) $1.2 million per quarter, commencing December 31, 2013 through March 31, 2014 and (ii) $1.3 million on June 30, 2015, with the balance of accrued and unpaid interest due at maturity. As amended, principal outstanding under the 2009 Mohegan Tribe Promissory Note amortizes as follows: (i) $1.625 million per quarter, commencing December 31, 2012 through September 30, 2013, (ii) $875,000 per quarter, commencing December 31, 2013 through March 31, 2014, (iii) $875,000 on June 30, 2015 and (iv) $875,000 at maturity. As of June 30, 2015 and September 30, 2014 , accrued interest on the 2009 Mohegan Tribe Promissory Note was $1.3 million and $2.5 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 was amended in June 2014 to extend the maturity date to March 31, 2017. The 2012 Mohegan Tribe Minor's Trust Promissory Note accrues interest at an annual rate of 10.0% . As amended, accrued interest is payable as follows: (i) quarterly, commencing June 30, 2012 through March 31, 2014, (ii) on July 1, 2014 on the unpaid balance for the period April 1, 2014 through June 30, 2014, (iii) $800,000 per quarter, commencing September 30, 2015 through March 31, 2016 and (iv) quarterly, thereafter on the unpaid balance. As amended, principal outstanding under the 2012 Mohegan Tribe Minor's Trust Promissory Note amortizes as follows: (i) $500,000 per quarter, commencing December 31, 2012 through March 31, 2014, (ii) $500,000 on July 1, 2014 and September 30, 2015, (iii) $1.5 million per quarter, commencing December 31, 2015 through September 30, 2016 and (iv) $10.0 million at maturity. As of June 30, 2015 and September 30, 2014 , accrued interest on the 2012 Mohegan Tribe Minor's Trust Promissory Note was $1.7 million and $416,000 , respectively. 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 June 30, 2015 and September 30, 2014 , 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 Pocono. 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 June 30, 2015 , Downs Lodging was in compliance with all covenant requirements under the Downs Lodging Credit Facility. As of June 30, 2015 , accrued interest on the Downs Lodging Credit Facility was $375,000 . As of September 30, 2014 , there was no accrued interest on the Downs Lodging Credit Facility.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Jun. 30, 2015
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS: Distributions to the Tribe totaled $12.5 million and $32.5 million for each of the three months and nine months ended June 30, 2015 and 2014, respectively. The Tribe provides certain governmental and administrative services in connection with the operation of Mohegan Sun. The Authority incurred expenses for such services totaling $7.2 million and $6.2 million for the three months ended June 30, 2015 and 2014, respectively, and $21.4 million and $20.5 million for the nine months ended June 30, 2015 and 2014, 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 $3.9 million and $4.4 million for the three months ended June 30, 2015 and 2014, respectively, and $13.3 million and $15.2 million for the nine months ended June 30, 2015 and 2014, respectively. The Authority incurred interest expense associated with borrowings from the Mohegan Tribe totaling $529,000 and $541,000 for the three months ended June 30, 2015 and 2014, respectively, and $1.6 million and $1.7 million for the nine months ended June 30, 2015 and 2014, respectively. The Authority leases the land on which Mohegan Sun is located from the Tribe under a long-term lease agreement. In February 2015, the Authority entered into a fourth amendment to the land lease pursuant to which it released from the land lease an approximately 1.2 -acre site to be used by the Tribe to finance, develop and own, through MTFA, an approximately 400 -room hotel and related improvements. In connection with this transaction, effective March 5, 2015, the Authority entered into a sublease agreement with MTFA to sublease the site and the completed hotel and related improvements for the purpose of operating the hotel on a triple net basis for a term of 28 years and 4 months, commencing upon the completion of the project. Rental payments under the sublease agreement also will commence upon the completion of the project. Completion and opening of the project is anticipated to occur in the fall of 2016. The Authority classified the sublease as an operating lease for financial reporting purposes in accordance with authoritative guidance issued by the FASB pertaining to the accounting for leases. Minimum future rental expense that the Authority expects to incur under the sublease agreement is as follows (in thousands): Fiscal Years Ending September 30, 2015 2016 2017 2018 2019 Thereafter Total Minimum future rental expense $ — $ — $ 6,327 $ 6,908 $ 7,011 $ 224,682 $ 244,928

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Jun. 30, 2015
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% . The threshold before contribution payments on free promotional slot plays are required is currently 11% of gross revenues from slot machines. The Authority reflected expenses associated with the combined Slot Win Contribution and free promotional slot play contribution totaling $37.0 million and $36.6 million for the three months ended June 30, 2015 and 2014, respectively, and $107.8 million and $107.6 million for the nine months ended June 30, 2015 and 2014, respectively. As of June 30, 2015 and September 30, 2014 , the combined outstanding Slot Win Contribution and free promotional slot play contribution totaled $11.7 million and $11.6 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 Pocono. This license permits Downs Racing to install and operate up to 3,000 slot machines at Mohegan Sun Pocono, 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 Pocono 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 $31.1 million and $31.4 million for the three months ended June 30, 2015 and 2014, respectively, and $88.7 million and $91.8 million for the nine months ended June 30, 2015 and 2014, respectively. As of June 30, 2015 and September 30, 2014 , outstanding Pennsylvania Slot Machine Tax payments totaled $3.3 million and $4.6 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. 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 $1.8 million and $1.6 million for the three months ended June 30, 2015 and 2014, respectively, and $5.2 million and $4.6 million for the nine months ended June 30, 2015 and 2014, respectively. As of June 30, 2015 and September 30, 2014 , outstanding Pennsylvania Table Game Tax payments totaled $168,000 and $156,000 , 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 for each of the three months ended June 30, 2015 and 2014 and $3.4 million and $3.5 million for the nine months ended June 30, 2015 and 2014, respectively. As of June 30, 2015 and September 30, 2014 , outstanding Pennsylvania Regulatory Fee payments to the PGCB totaled $147,000 . 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 June 30, 2015 , 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 $155,000 and $159,000 for the three months ended June 30, 2015 and 2014, respectively, and $468,000 and $479,000 for the nine months ended June 30, 2015 and 2014, 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, 2015. As of June 30, 2015 and September 30, 2014 , outstanding payments to the PHHA for purses earned by horsemen, but not yet paid, and other fees totaled $8.3 million and $8.1 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 was amended as of December 31, 2014. As amended, the Priority Distribution Agreement, which has a perpetual term, limits the minimum aggregate priority distribution payments in each calendar year to $40.0 million . 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 $10.0 million and $4.9 million for the three months ended June 30, 2015 and 2014, respectively, and $21.5 million and $14.6 million for the nine months ended June 30, 2015 and 2014, 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	9 Months Ended
	Jun. 30, 2015
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 Agreement superseded a then-existing management agreement with TCA requiring, 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. 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. The Relinquishment Agreement expired on December 31, 2014. As of June 30, 2015 , no amount was outstanding under the Relinquishment Agreement. As of September 30, 2014 , the carrying amount of the relinquishment liability was $25.2 million . The decrease in the relinquishment liability during the nine months ended June 30, 2015 was due to $25.2 million in relinquishment payments and a $243,000 relinquishment liability reassessment credit. This reduction in the relinquishment liability was offset by $227,000 representing the accretion of discount to the relinquishment liability. Relinquishment payments consisted of the following (in millions): For the Nine Months Ended June 30, 2015 June 30, 2014 Principal $ 24.4 $ 29.1 Accretion of discount 0.8 2.1 Total $ 25.2 $ 31.2 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 June 30, 2015 , no relinquishment payment was earned but unpaid. As of September 30, 2014 , relinquishment payments earned but unpaid were $13.2 million .

COWLITZ PROJECT

COWLITZ PROJECT	9 Months Ended
	Jun. 30, 2015
Cowlitz Project
Schedule of Long-term Development Projects [Line Items]
COWLITZ PROJECT	COWLITZ PROJECT: In September 2004, Salishan-Mohegan entered into development and management agreements with the Cowlitz Tribe in connection with the Cowlitz Project, which agreements have been amended from time to time. Under the terms of the development agreement, Salishan-Mohegan will assist in securing financing, as well as administer and oversee the planning, designing, development, construction and furnishing of the proposed casino. The development agreement provides for development fees of 3% of total project costs, as defined under the development agreement. Under the terms of Salishan-Mohegan's operating agreement, development fees will be distributed to Mohegan Ventures-NW. In 2006, pursuant to the development agreement, Salishan-Mohegan purchased an approximately 152 -acre site for the proposed casino. Under the terms of the management agreement, Salishan-Mohegan will manage, operate and maintain the proposed casino for a period of seven years following its opening. The management agreement provides for management fees of 24% of net revenues, as defined under the management agreement, which approximates net income earned from the Cowlitz Project. Under the terms of Salishan-Mohegan’s operating agreement, management fees will be allocated to the members of Salishan-Mohegan based on their respective membership interests. The management agreement is subject to approval by the National Indian Gaming Commission. In August 2014, the Cowlitz Tribe’s Class III Tribal-State gaming compact with the State of Washington became effective with notice of federal approval published in the Federal Register. According to the notice, the compact allows for two gaming facilities, allocates 975 gaming machines for leasing, authorizes the operation of up to 3,000 gaming machines and 125 table games, and is in effect until terminated by written agreement of both parties. Under the terms of the development agreement, certain receivables contributed to Salishan-Mohegan and amounts advanced by Salishan-Mohegan on behalf of the Cowlitz Tribe are reimbursable to Salishan-Mohegan by the Cowlitz Tribe, subject to appropriate approvals defined under the development agreement. Reimbursements are contingent and are to be distributed upon: (1) the related property being taken into trust by the United States Department of the Interior and (2) the receipt of necessary financing for the development of the proposed casino. The Authority currently accrues interest on the Salishan-Mohegan receivables at an annual rate of 10.0% . In March 2013, two lawsuits challenging a December 2010 decision of the Assistant Secretary - Indian Affairs of the Department of the Interior to take the Cowlitz Project site into trust were dismissed on procedural grounds. In April 2013, pursuant to judicial directive, the Department of the Interior issued a new Record of Decision to take the Cowlitz Project site into trust, determining for a second time that the site will serve as the initial reservation of the Cowlitz Tribe and that the tribe may conduct gaming on such lands under the Indian Gaming Regulatory Act. In June 2013, the plaintiffs in the earlier litigation filed two new lawsuits challenging the new Record of Decision, and, in July 2013, those lawsuits were consolidated. By Notice of Trust Acquisition filed with the court on October 22, 2014, while motions for summary judgment filed by the plaintiffs and the defendants were pending, the defendants provided the court notice of the United States Department of the Interior’s planned trust acquisition of the Cowlitz Project site, which was the subject of the litigation, on the earlier of: (1) January 21, 2015 and (2) 30 days after a court order granting summary judgment in favor of the defendants. On December 12, 2014, a U.S. District Court for the District of Columbia judge entered an order granting summary judgment in favor of the defendants, thereby upholding the Record of Decision and denying the plaintiffs’ motion. In December 2014 and February 2015, the plaintiffs filed separate appeals to the Court of Appeals for the District of Columbia Circuit. In February 2015, those appeals were consolidated by the Court of Appeals. In March 2015, the Cowlitz Project site was taken into trust by the United States Department of the Interior for the benefit of the Cowlitz Tribe. In connection with this event, the Cowlitz Tribe leased a substantial portion of the Cowlitz Project site back to Salishan-Mohegan for a nominal rental fee. The initial term of the lease is 25 years with an option to extend the term for two additional 25 -year periods. Under the lease, upon financing of the Cowlitz Project, Salishan-Mohegan shall assign the lease to the Cowlitz Tribe. If the Cowlitz Project does not proceed due to a final court determination that the site is not eligible for gaming, upon payment of certain consideration, the Cowlitz Tribe may purchase the leasehold interest in the premises and terminate the lease. The carrying value of the land totaling approximately $20.0 million , which was included in property and equipment, net, in the accompanying condensed consolidated balance sheet as of September 30, 2014, was transferred to the Cowlitz Tribe at the time the site was taken into trust. This transfer resulted in an additional long-term receivable due from the Cowlitz Tribe as permitted under the development agreement, and was included in other assets, net, in the accompanying condensed consolidated balance sheet as of June 30, 2015. Development of the Cowlitz Project remains subject to certain remaining governmental and regulatory approvals and agreements. The Authority can provide no assurance that the remaining steps and conditions for the Cowlitz Project site to be approved for gaming will be satisfied or that necessary financing for the development of the proposed casino will be obtained. Furthermore, the Authority can provide no assurance as to the outcome of the pending federal court appeal or any future litigation relating to the Cowlitz Project. Please refer to the Authority’s Annual Report on Form 10-K for the fiscal year ended September 30, 2014 and its other reports and filings with the SEC for further information and details regarding the Cowlitz Project.

SEGMENT REPORTING

SEGMENT REPORTING	9 Months Ended
	Jun. 30, 2015
Segment Reporting [Abstract]
SEGMENT REPORTING	SEGMENT REPORTING: As of June 30, 2015 , the Authority owns and operates, either directly or through wholly-owned subsidiaries, Mohegan Sun, the Connecticut Sun franchise and the Mohegan Sun Golf Club, and has partnered with an unrelated third-party to own and operate the New England Black Wolves franchise (collectively, the “Connecticut Facilities”), and the Pennsylvania Facilities. Substantially all of the Authority's revenues are derived from these operations. The Connecticut Sun franchise, the Mohegan Sun Golf Club and the New England Black Wolves franchise 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 Pocono, 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 Nine Months Ended (in thousands) June 30, 2015 June 30, 2014 June 30, 2015 June 30, 2014 Net revenues: Mohegan Sun $ 246,840 $ 248,866 $ 732,903 $ 734,277 Mohegan Sun Pocono 77,932 77,194 218,456 220,863 Corporate and other 1,540 1,549 4,654 3,780 Inter-segment revenues (1,273 ) (1,273 ) (3,819 ) (3,078 ) Total $ 325,039 $ 326,336 $ 952,194 $ 955,842 Income (loss) from operations: Mohegan Sun $ 54,557 $ 47,088 $ 148,573 $ 127,459 Mohegan Sun Pocono 12,842 9,936 31,423 26,555 Corporate and other (5,900 ) (8,042 ) (19,717 ) (26,676 ) Total 61,499 48,982 160,279 127,338 Accretion of discount to the relinquishment liability — (552 ) (227 ) (1,654 ) Interest income 1,906 1,701 5,554 4,947 Interest expense, net of capitalized interest (35,660 ) (36,426 ) (107,692 ) (111,692 ) Loss on early extinguishment of debt — (2 ) — (62,277 ) Other income (expense), net (50 ) 59 (1,260 ) (819 ) Net income (loss) 27,695 13,762 56,654 (44,157 ) Loss attributable to non-controlling interests 439 130 1,278 421 Net income (loss) attributable to Mohegan Tribal Gaming Authority $ 28,134 $ 13,892 $ 57,932 $ (43,736 ) For the Nine Months Ended (in thousands) June 30, 2015 June 30, 2014 Capital expenditures incurred: Mohegan Sun $ 6,899 $ 15,204 Mohegan Sun Pocono 2,087 2,808 Corporate and other 52 8,972 Total $ 9,038 $ 26,984 (in thousands) June 30, 2015 September 30, 2014 Total assets: Mohegan Sun $ 1,336,702 $ 1,368,352 Mohegan Sun Pocono 554,329 551,655 Corporate and other 140,315 135,953 Total $ 2,031,346 $ 2,055,960

SUPPLEMENTAL CONDENSED CONSOLID

SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL STATEMENT INFORMATION	9 Months Ended
	Jun. 30, 2015
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL STATEMENT INFORMATION	SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL STATEMENT INFORMATION: As of June 30, 2015 , 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 Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming. Separate financial statements and other disclosures concerning the Pocono 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 8 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 June 30, 2015 and September 30, 2014 and for the three months and nine months ended June 30, 2015 and 2014 is as follows (in thousands): CONDENSED CONSOLIDATING BALANCE SHEETS June 30, 2015 Authority Total Guarantor Subsidiaries (1) Total Non-Guarantor Subsidiaries and Entities (2) Consolidating/ Eliminating Adjustments Consolidated ASSETS Current assets: Cash and cash equivalents $ 48,949 $ 20,123 $ 1,088 $ — $ 70,160 Restricted cash 63 4,316 407 — 4,786 Receivables, net 25,337 4,347 2,025 (1,436 ) 30,273 Inventories 14,147 1,369 — — 15,516 Other current assets 16,580 1,339 58 — 17,977 Total current assets 105,076 31,494 3,578 (1,436 ) 138,712 Non-current assets: Property and equipment, net 1,096,661 214,402 38,934 — 1,349,997 Goodwill — 39,459 — — 39,459 Other intangible assets, net 120,309 284,492 2,055 — 406,856 Other assets, net 24,869 4,040 73,387 (5,974 ) 96,322 Inter-company receivables 247,979 85,486 44 (333,509 ) — Investment in subsidiaries 316,094 — — (316,094 ) — Total assets $ 1,910,988 $ 659,373 $ 117,998 $ (657,013 ) $ 2,031,346 LIABILITIES AND CAPITAL Current liabilities: Current portion of long-term debt $ 18,757 $ — $ 609 $ — $ 19,366 Due to Mohegan Tribe — — 5,875 — 5,875 Current portion of capital leases 816 47 — (47 ) 816 Trade payables 12,311 1,787 48 — 14,146 Construction payables 2,170 260 100 — 2,530 Accrued interest payable 25,347 — 3,371 — 28,718 Other current liabilities 107,025 37,875 3,224 (1,389 ) 146,735 Total current liabilities 166,426 39,969 13,227 (1,436 ) 218,186 Non-current liabilities: Long-term debt, net of current portion 1,589,963 — 45,325 — 1,635,288 Due to Mohegan Tribe, net of current portion — — 18,920 — 18,920 Capital leases, net of current portion 1,730 5,781 — (5,781 ) 1,730 Other long-term liabilities 2,063 — 5,103 — 7,166 Inter-company payables — 241,094 92,415 (333,509 ) — Accumulated losses in excess of investment in subsidiaries — 38,440 — (38,440 ) — Total liabilities 1,760,182 325,284 174,990 (379,166 ) 1,881,290 Capital: Retained earnings 150,806 334,089 (57,390 ) (277,015 ) 150,490 Mohegan Tribal Gaming Authority capital 150,806 334,089 (57,390 ) (277,015 ) 150,490 Non-controlling interests — — 398 (832 ) (434 ) Total capital 150,806 334,089 (56,992 ) (277,847 ) 150,056 Total liabilities and capital $ 1,910,988 $ 659,373 $ 117,998 $ (657,013 ) $ 2,031,346 ___________ (1) Includes the Pocono Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming. (2) Includes Mohegan Lacrosse, MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries. September 30, 2014 Authority Total Guarantor Subsidiaries (1) Total Non-Guarantor Subsidiaries and Entities (2) Consolidating/ Eliminating Adjustments Consolidated ASSETS Current assets: Cash and cash equivalents $ 33,939 $ 14,767 $ 402 $ — $ 49,108 Restricted cash 47 628 — — 675 Receivables, net 27,537 2,637 1,287 (821 ) 30,640 Inventories 13,339 1,205 — — 14,544 Other current assets 15,559 1,182 256 — 16,997 Total current assets 90,421 20,419 1,945 (821 ) 111,964 Non-current assets: Property and equipment, net 1,142,363 222,425 59,280 — 1,424,068 Goodwill — 39,459 — — 39,459 Other intangible assets, net 120,395 284,714 — — 405,109 Other assets, net 28,625 3,970 49,077 (6,312 ) 75,360 Inter-company receivables 228,122 65,981 — (294,103 ) — Investment in subsidiaries 325,651 — — (325,651 ) — Total assets $ 1,935,577 $ 636,968 $ 110,302 $ (626,887 ) $ 2,055,960 LIABILITIES AND CAPITAL Current liabilities: Current portion of long-term debt $ 28,893 $ — $ 415 $ — $ 29,308 Current portion of relinquishment liability 25,194 — — — 25,194 Due to Mohegan Tribe — — 2,250 — 2,250 Current portion of capital leases 793 58 — (58 ) 793 Trade payables 18,893 5,181 12 — 24,086 Construction payables 4,411 794 627 — 5,832 Accrued interest payable 5,725 — 2,934 — 8,659 Other current liabilities 90,684 29,504 7,750 (763 ) 127,175 Total current liabilities 174,593 35,537 13,988 (821 ) 223,297 Non-current liabilities: Long-term debt, net of current portion 1,630,958 — 45,000 — 1,675,958 Due to Mohegan Tribe, net of current portion — — 23,420 — 23,420 Capital leases, net of current portion 2,345 6,111 — (6,111 ) 2,345 Other long-term liabilities 2,307 — 3,806 — 6,113 Inter-company payables — 225,269 68,834 (294,103 ) — Accumulated losses in excess of investment in subsidiaries — 31,680 — (31,680 ) — Total liabilities 1,810,203 298,597 155,048 (332,715 ) 1,931,133 Capital: Retained earnings 125,374 338,371 (44,746 ) (293,941 ) 125,058 Mohegan Tribal Gaming Authority capital 125,374 338,371 (44,746 ) (293,941 ) 125,058 Non-controlling interests — — — (231 ) (231 ) Total capital 125,374 338,371 (44,746 ) (294,172 ) 124,827 Total liabilities and capital $ 1,935,577 $ 636,968 $ 110,302 $ (626,887 ) $ 2,055,960 ___________ (1) Includes the Pocono 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 June 30, 2015 Authority Total Guarantor Subsidiaries (1) Total Non-Guarantor Subsidiaries and Entities (2) Consolidating/ Eliminating Adjustments Consolidated Revenues: Gaming $ 213,199 $ 71,514 $ — $ — $ 284,713 Food and beverage 15,378 7,615 28 — 23,021 Hotel 11,222 1,478 — — 12,700 Retail, entertainment and other 24,556 4,716 1,826 (1,273 ) 29,825 Gross revenues 264,355 85,323 1,854 (1,273 ) 350,259 Less-Promotional allowances (19,386 ) (5,095 ) (6 ) (733 ) (25,220 ) Net revenues 244,969 80,228 1,848 (2,006 ) 325,039 Operating costs and expenses: Gaming 113,712 50,517 — — 164,229 Food and beverage 7,981 2,342 — — 10,323 Hotel 3,517 1,484 — (1,213 ) 3,788 Retail, entertainment and other 10,475 2,027 678 (733 ) 12,447 Advertising, general and administrative 37,970 8,809 3,653 (3,910 ) 46,522 Corporate 3,269 — — 3,850 7,119 Depreciation and amortization 15,496 3,306 284 — 19,086 Loss on disposition of assets 26 — — — 26 Total operating costs and expenses 192,446 68,485 4,615 (2,006 ) 263,540 Income (loss) from operations 52,523 11,743 (2,767 ) — 61,499 Other income (expense): Interest income 10 1,663 1,961 (1,728 ) 1,906 Interest expense, net of capitalized interest (23,563 ) (9,956 ) (3,869 ) 1,728 (35,660 ) Loss on interests in subsidiaries (832 ) (1,819 ) — 2,651 — Other expense, net (4 ) — (46 ) — (50 ) Total other expense (24,389 ) (10,112 ) (1,954 ) 2,651 (33,804 ) Net income (loss) 28,134 1,631 (4,721 ) 2,651 27,695 Loss attributable to non-controlling interests — — 217 222 439 Net income (loss) attributable to Mohegan Tribal Gaming Authority $ 28,134 $ 1,631 $ (4,504 ) $ 2,873 $ 28,134 ___________ (1) Includes the Pocono Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming. (2) Includes Mohegan Lacrosse, MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries. For the Three Months Ended June 30, 2014 Authority Total Guarantor Subsidiaries (1) Total Non-Guarantor Subsidiaries and Entities (2) Consolidating/ Eliminating Adjustments Consolidated Revenues: Gaming $ 213,600 $ 71,201 $ — $ — $ 284,801 Food and beverage 15,512 7,761 — — 23,273 Hotel 10,855 1,305 — — 12,160 Retail, entertainment and other 24,888 6,359 1,568 (1,273 ) 31,542 Gross revenues 264,855 86,626 1,568 (1,273 ) 351,776 Less-Promotional allowances (18,959 ) (5,500 ) (6 ) (975 ) (25,440 ) Net revenues 245,896 81,126 1,562 (2,248 ) 326,336 Operating costs and expenses: Gaming 120,236 51,297 — — 171,533 Food and beverage 7,921 2,438 — — 10,359 Hotel 3,809 1,354 — (1,213 ) 3,950 Retail, entertainment and other 11,961 2,309 — (952 ) 13,318 Advertising, general and administrative 39,261 9,709 5,703 (5,744 ) 48,929 Corporate 3,598 — — 5,661 9,259 Depreciation and amortization 16,397 3,420 253 20,070 (Gain) loss on disposition of assets (66 ) 2 — (64 ) Total operating costs and expenses 203,117 70,529 5,956 (2,248 ) 277,354 Income (loss) from operations 42,779 10,597 (4,394 ) — 48,982 Other income (expense): Accretion of discount to the relinquishment liability (552 ) — — — (552 ) Interest income 20 1,300 1,763 (1,382 ) 1,701 Interest expense, net of capitalized interest (23,953 ) (10,392 ) (3,463 ) 1,382 (36,426 ) Loss on early extinguishment of debt (2 ) — — — (2 ) Loss on interests in subsidiaries (4,426 ) (5,022 ) — 9,448 — Other income, net 26 — 33 — 59 Total other expense (28,887 ) (14,114 ) (1,667 ) 9,448 (35,220 ) Net income (loss) 13,892 (3,517 ) (6,061 ) 9,448 13,762 Loss attributable to non-controlling interests — — — 130 130 Net income (loss) attributable to Mohegan Tribal Gaming Authority $ 13,892 $ (3,517 ) $ (6,061 ) $ 9,578 $ 13,892 ___________ (1) Includes the Pocono 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 Nine Months Ended June 30, 2015 Authority Total Guarantor Subsidiaries (1) Total Non-Guarantor Subsidiaries and Entities (2) Consolidating/ Eliminating Adjustments Consolidated Revenues: Gaming $ 635,777 $ 201,686 $ — $ — $ 837,463 Food and beverage 45,708 20,983 120 — 66,811 Hotel 33,141 4,058 — — 37,199 Retail, entertainment and other 71,169 9,167 5,714 (3,819 ) 82,231 Gross revenues 785,795 235,894 5,834 (3,819 ) 1,023,704 Less-Promotional allowances (55,536 ) (14,892 ) (9 ) (1,073 ) (71,510 ) Net revenues 730,259 221,002 5,825 (4,892 ) 952,194 Operating costs and expenses: Gaming 341,772 144,222 — — 485,994 Food and beverage 25,191 6,172 — — 31,363 Hotel 10,248 4,158 — (3,639 ) 10,767 Retail, entertainment and other 29,322 3,653 2,366 (1,073 ) 34,268 Advertising, general and administrative 116,711 24,698 10,646 (11,109 ) 140,946 Corporate 12,471 — — 10,929 23,400 Depreciation and amortization 47,739 10,113 851 — 58,703 Loss on disposition of assets 843 2 — — 845 Severance 3,244 126 — — 3,370 Impairment of Project Horizon 2,502 — — — 2,502 Relinquishment liability reassessment (243 ) — — — (243 ) Total operating costs and expenses 589,800 193,144 13,863 (4,892 ) 791,915 Income (loss) from operations 140,459 27,858 (8,038 ) — 160,279 Other income (expense): Accretion of discount to the relinquishment liability (227 ) — — — (227 ) Interest income 32 4,636 5,813 (4,927 ) 5,554 Interest expense, net of capitalized interest (71,260 ) (30,055 ) (11,304 ) 4,927 (107,692 ) Loss on interests in subsidiaries (11,079 ) (6,760 ) — 17,839 — Other income (expense), net 7 — (1,267 ) — (1,260 ) Total other expense (82,527 ) (32,179 ) (6,758 ) 17,839 (103,625 ) Net income (loss) 57,932 (4,321 ) (14,796 ) 17,839 56,654 Loss attributable to non-controlling interests — — 677 601 1,278 Net income (loss) attributable to Mohegan Tribal Gaming Authority $ 57,932 $ (4,321 ) $ (14,119 ) $ 18,440 $ 57,932 ___________ (1) Includes the Pocono Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming. (2) Includes Mohegan Lacrosse, MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries. For the Nine Months Ended June 30, 2014 Authority Total Guarantor Subsidiaries (1) Total Non-Guarantor Subsidiaries and Entities (2) Consolidating/ Eliminating Adjustments Consolidated Revenues: Gaming $ 632,604 $ 205,350 $ — $ — $ 837,954 Food and beverage 46,881 21,724 — — 68,605 Hotel 31,870 2,893 — — 34,763 Retail, entertainment and other 75,835 10,484 3,824 (3,078 ) 87,065 Gross revenues 787,190 240,451 3,824 (3,078 ) 1,028,387 Less-Promotional allowances (56,186 ) (15,367 ) (15 ) (977 ) (72,545 ) Net revenues 731,004 225,084 3,809 (4,055 ) 955,842 Operating costs and expenses: Gaming 364,858 148,716 — — 513,574 Food and beverage 24,660 6,547 — — 31,207 Hotel 11,435 3,207 — (2,898 ) 11,744 Retail, entertainment and other 34,149 4,251 — (954 ) 37,446 Advertising, general and administrative 117,579 26,240 19,604 (19,683 ) 143,740 Corporate 10,071 — — 19,480 29,551 Depreciation and amortization 49,091 10,318 658 — 60,067 (Gain) loss on disposition of assets (15 ) 3 — — (12 ) Pre-opening — 1,187 — — 1,187 Total operating costs and expenses 611,828 200,469 20,262 (4,055 ) 828,504 Income (loss) from operations 119,176 24,615 (16,453 ) — 127,338 Other income (expense): Accretion of discount to the relinquishment liability (1,654 ) — — — (1,654 ) Interest income 65 3,397 5,100 (3,615 ) 4,947 Interest expense, net of capitalized interest (73,242 ) (32,597 ) (9,468 ) 3,615 (111,692 ) Loss on early extinguishment of debt (62,277 ) — — — (62,277 ) Loss on interests in subsidiaries (25,945 ) (17,439 ) — 43,384 — Other income (expense), net 141 — (960 ) — (819 ) Total other expense (162,912 ) (46,639 ) (5,328 ) 43,384 (171,495 ) Net income (loss) (43,736 ) (22,024 ) (21,781 ) 43,384 (44,157 ) Loss attributable to non-controlling interests — — — 421 421 Net income (loss) attributable to Mohegan Tribal Gaming Authority $ (43,736 ) $ (22,024 ) $ (21,781 ) $ 43,805 $ (43,736 ) ___________ (1) Includes the Pocono 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 Nine Months Ended June 30, 2015 Authority Total Guarantor Subsidiaries (1) Total Non-Guarantor Subsidiaries and Entities (2) Consolidating/ Eliminating Adjustments Consolidated Cash flows provided by (used in) operating activities: Net income (loss) $ 57,932 $ (4,321 ) $ (14,796 ) $ 17,839 $ 56,654 Adjustments to reconcile net income (loss) to net cash flows provided by (used in) operating activities: Depreciation and amortization 47,739 10,113 851 — 58,703 Relinquishment liability reassessment (243 ) — — — (243 ) Accretion of discount to the relinquishment liability 227 — — — 227 Cash paid for accretion of discount to the relinquishment liability (778 ) — — — (778 ) Amortization of debt issuance costs and accretion of bond discounts 5,518 — 239 — 5,757 Provision for losses on receivables 447 270 2,682 — 3,399 Impairment of Project Horizon 2,502 — — — 2,502 Loss on disposition of assets 843 2 — — 845 Loss from unconsolidated affiliates 38 — 1,264 — 1,302 Inter-company transactions (18,858 ) 31,889 4,800 (17,831 ) — Changes in operating assets and liabilities: (Increase) decrease in receivables 1,856 (1,980 ) (810 ) 652 (282 ) Increase in inventories (808 ) (164 ) — — (972 ) Increase in other assets (876 ) (237 ) (5,170 ) (34 ) (6,317 ) Increase (decrease) in trade payables (6,448 ) (3,394 ) 39 — (9,803 ) Increase in accrued interest 19,622 — 437 — 20,059 Increase (decrease) in other liabilities 13,501 5,399 (4,844 ) (626 ) 13,430 Net cash flows provided by (used in) operating activities 122,214 37,577 (15,308 ) — 144,483 Cash flows provided by (used in) investing activities: Purchases of property and equipment, including change in construction payables (8,799 ) (2,698 ) (584 ) — (12,081 ) Issuance of third-party loans and advances — — (2,201 ) — (2,201 ) Payments received on third-party loans 117 — — — 117 Increase in restricted cash, net (27 ) (716 ) (39 ) — (782 ) Proceeds from asset sales 1,577 — — — 1,577 Investments in the New England Black Wolves — — (500 ) — (500 ) Inter-company transactions 8,558 (14,915 ) 37 6,320 — Net cash flows provided by (used in) investing activities 1,426 (18,329 ) (3,287 ) 6,320 (13,870 ) Cash flows provided by (used in) financing activities: Senior Secured Credit Facility borrowings - Revolving 299,000 — — — 299,000 Senior Secured Credit Facility repayments - Revolving (328,000 ) — — — (328,000 ) Senior Secured Credit Facility repayments - Term Loan A (5,469 ) — — — (5,469 ) Senior Secured Credit Facility repayments - Term Loan B (3,650 ) — — — (3,650 ) Line of Credit borrowings 332,124 — — — 332,124 Line of Credit repayments (335,165 ) — — — (335,165 ) Repayments to Mohegan Tribe — — (875 ) — (875 ) Repayments of other long-term debt (9,844 ) — (56 ) — (9,900 ) Principal portion of relinquishment liability payments (24,400 ) — — — (24,400 ) Distributions to Mohegan Tribe (32,500 ) — — — (32,500 ) Payments on capital lease obligations (726 ) (37 ) — 37 (726 ) Inter-company transactions — (13,855 ) 20,212 (6,357 ) — Net cash flows provided by (used in) financing activities (108,630 ) (13,892 ) 19,281 (6,320 ) (109,561 ) Net increase in cash and cash equivalents 15,010 5,356 686 — 21,052 Cash and cash equivalents at beginning of period 33,939 14,767 402 — 49,108 Cash and cash equivalents at end of period $ 48,949 $ 20,123 $ 1,088 $ — $ 70,160 ___________ (1) Includes the Pocono Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming. (2) Includes Mohegan Lacrosse, MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries. For the Nine Months Ended June 30, 2014 Authority Total Guarantor Subsidiaries (1) Total Non-Guarantor Subsidiaries and Entities (2) Consolidating/ Eliminating Adjustments Consolidated Cash flows provided by (used in) operating activities: Net loss $ (43,736 ) $ (22,024 ) $ (21,781 ) $ 43,384 $ (44,157 ) Adjustments to reconcile net loss to net cash flows provided by (used in) operating activities: Depreciation and amortization 49,091 10,318 658 — 60,067 Accretion of discount to the relinquishment liability 1,654 — — — 1,654 Cash paid for accretion of discount to the relinquishment liability (2,071 ) — — — (2,071 ) Loss on early extinguishment of debt 58,481 — — — 58,481 Payments of tender offer costs and discounts (48,155 ) — — — (48,155 ) Amortization of debt issuance costs and accretion of bond discounts 5,925 — 239 — 6,164 Provision for losses on receivables 877 183 1,893 — 2,953 (Gain) loss on disposition of assets (15 ) 3 — — (12 ) (Gain) loss from unconsolidated affiliates (154 ) — 948 — 794 Inter-company transactions (6,466 ) 46,421 3,423 (43,378 ) — Changes in operating assets and liabilities: Increase in receivables (3,409 ) (1,849 ) (688 ) 557 (5,389 ) Increase in inventories (1,342 ) (371 ) — — (1,713 ) (Increase) decrease in other assets 992 (229 ) (5,387 ) (36 ) (4,660 ) Increase in trade payables 6,288 1,382 1 — 7,671 Increase (decrease) in accrued interest 9,114 — (1,405 ) — 7,709 Increase in other liabilities 1,231 2,562 5,749 (555 ) 8,987 Net cash flows provided by (used in) operating activities 28,305 36,396 (16,350 ) (28 ) 48,323 Cash flows provided by (used in) investing activities: Purchases of property and equipment, including change in construction payables (14,680 ) (3,382 ) (10,839 ) — (28,901 ) Issuance of third-party loans and advances — — (1,392 ) — (1,392 ) Payments received on third-party loans 606 — — — 606 Decrease in restricted cash, net 44 2,063 12,043 — 14,150 Proceeds from asset sales 105 — — — 105 Investments in unconsolidated affiliates — — (29 ) — (29 ) Inter-company transactions 19,812 (21,079 ) — 1,267 — Net cash flows provided by (used in) investing activities 5,887 (22,398 ) (217 ) 1,267 (15,461 ) 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 193,000 — — — 193,000 Senior Secured Credit Facility repayments - Revolving (173,000 ) — — — (173,000 ) 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 (3,650 ) — — — (3,650 ) Line of Credit borrowings 258,415 — — — 258,415 Line of Credit repayments (258,415 ) — — — (258,415 ) Repayments to Mohegan Tribe — — (2,750 ) — (2,750 ) Repayments of other long-term debt (191,049 ) — (39 ) — (191,088 ) Principal portion of relinquishment liability payments (29,129 ) — — — (29,129 ) Distributions to Mohegan Tribe (32,500 ) — — — (32,500 ) Payments of financing fees (12,631 ) — — — (12,631 ) Payments on capital lease obligations (1,709 ) (28 ) — 28 (1,709 ) Inter-company transactions — (20,728 ) 21,995 (1,267 ) — Net cash flows provided by (used in) financing activities (22,039 ) (20,756 ) 19,206 (1,239 ) (24,828 ) Net increase (decrease) in cash and cash equivalents 12,153 (6,758 ) 2,639 — 8,034 Cash and cash equivalents at beginning of period 44,060 18,655 909 — 63,624 Cash and cash equivalents at end of period $ 56,213 $ 11,897 $ 3,548 $ — $ 71,658 ___________ (1) Includes the Pocono 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.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Jun. 30, 2015
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS: Refinancing Transactions On August 11, 2015, the Authority completed several financing transactions relating to the refinancing of certain of its outstanding indebtedness, as set forth below: Amendment to Loan Agreement and Borrowing of Increase Term B Loans On August 11, 2015, the Authority entered into an increase joinder and amendment agreement (the “Amendment Agreement”) among the Authority, the Tribe, the guarantors party thereto, Citizens Bank, N.A., as administrative agent, and the lenders party thereto, amending the loan agreement for its Senior Secured Credit Facilities. Pursuant to the Amendment Agreement, the Authority borrowed $90.0 million of increase term B loans (the “Increase Term B Loans”) on the same terms as the Authority’s existing term B loans. The net proceeds of the Increase Term B Loans will be used by the Authority to redeem outstanding 2012 Senior Subordinated Notes, as further described below. Issuance of Additional 2013 Senior Unsecured Notes On August 11, 2015, the Authority closed its previously announced private placement of an additional $85.0 million of its 2013 Senior Unsecured Notes (the “Additional 2013 Senior Unsecured Notes”). Subsequent to this transaction, the aggregate principal amount of 2013 Senior Unsecured Notes outstanding, including the Additional 2013 Senior Unsecured Notes, is $585.0 million . The net proceeds of the sale of the Additional 2013 Senior Unsecured Notes will be used by the Authority to redeem outstanding 2012 Senior Subordinated Notes, as further described below. Registration Rights Agreement On August 11, 2015, the Authority and the guarantors of the Additional 2013 Senior Unsecured Notes entered into a registration rights agreement with Merrill Lynch, Pierce, Fenner & Smith Incorporated and RBS Securities Inc. as representatives of the several initial purchasers of the Additional 2013 Senior Unsecured Notes. Upon the terms and subject to the conditions of this agreement, the Authority agreed to offer to exchange the Additional 2013 Senior Unsecured Notes, pursuant to a registration statement effective within 270 days of issuance, for a new issue of substantially identical debt securities registered under the Securities Act of 1933, as amended. Under certain circumstances set forth in the registration rights agreement, the Authority also may be obligated to file a shelf registration statement with respect to the Additional 2013 Senior Unsecured Notes. Redemption of 2012 Senior Subordinated Notes On August 11, 2015, the Authority called for redemption of $175.0 million of its 2012 Senior Subordinated Notes (the “Redemption Notes”). The Redemption Notes will be redeemed on September 10, 2015 (the “Redemption Date”) at a redemption price equal to $1,053.47 per $1,000 principal amount thereof, which represents 100% of the aggregate principal amount of the Redemption Notes, plus accrued and unpaid interest thereon to the Redemption Date. After giving effect to the redemption, the aggregate principal amount of the Authority’s 2012 Senior Subordinated Notes outstanding will be approximately $100.2 million . Prepayment of Downs Lodging Credit Facility On July 16, 2015, Downs Lodging prepaid a portion of the Downs Lodging Credit Facility in the amount of approximately $4.5 million plus accrued interest and fees through the date of the prepayment (the “Downs Lodging Credit Facility Prepayment”). The Downs Lodging Credit Facility Prepayment was funded through an investment by the Authority.

BASIS OF PRESENTATION (Policies

BASIS OF PRESENTATION (Policies)	9 Months Ended
	Jun. 30, 2015
Accounting Policies [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. In addition, certain amounts in the accompanying 2014 supplemental condensed consolidating financial statements have been reclassified to conform to the 2015 presentation. The gaming market in the Northeastern United States is seasonal in nature, with peak gaming activities often occurring at Mohegan Sun and Mohegan Sun Pocono during the months of May through August. Accordingly, the Authority's operating results for the three months and nine months ended June 30, 2015 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, 2014 .
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 and the accounts of NEBW are consolidated into the accounts of Mohegan Lacrosse as Mohegan Ventures-NW and Mohegan Lacrosse are deemed to be the primary beneficiaries. In consolidation, all inter-company 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.
New Accounting Standards	New Accounting Standards In May 2014, the FASB issued an accounting standard update on revenue recognition that will be applied to all contracts with customers. The update requires an entity to recognize revenue when it transfers promised goods or services to customers in an amount that reflects what it expects in exchange for the goods or services. It also requires more detailed disclosures to enable users of financial statements to understand the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. This guidance will be required to be applied on a retrospective basis, using one of two methodologies, and was to be effective for annual reporting periods beginning after December 15, 2016, with early application not being permitted. However, in July 2015, the FASB deferred the effective date by one year. This guidance will now be effective for annual reporting periods beginning after December 15, 2017, and interim reporting periods thereafter. Entities are permitted to adopt the guidance as of the original effective date. The Authority is currently evaluating the impact that this guidance will have on its financial position and results of operations. In August 2014, the FASB issued an accounting standard update which provides guidance on determining when and how to disclose going concern uncertainties in the financial statements. The update requires management to perform interim and annual assessments of an entity's ability to continue as a going concern within one year of the date the financial statements are issued. It also requires management to provide certain disclosures if conditions or events raise substantial doubt about the entity's ability to continue as a going concern. This guidance will be required for annual reporting periods ending after December 15, 2016, and interim reporting periods thereafter, with early application permitted. The Authority is currently evaluating the impact that this guidance will have on its financial position and results of operations. In February 2015, the FASB issued an accounting standards update which amends existing requirements applicable to reporting entities that are required to evaluate whether certain legal entities should be consolidated. This guidance will be required to be applied either on a retrospective or modified retrospective basis and will be effective for annual reporting periods beginning after December 15, 2015, and interim reporting periods thereafter, with early application permitted. The Authority is currently evaluating the impact that this guidance will have on its financial position and results of operations. In April 2015, the FASB issued an accounting standard update to clarify the required presentation of debt issuance costs. The update requires that debt issuance costs be presented in the balance sheet as a direct reduction from the carrying amount of the related debt liability rather than as an asset. This guidance will be required to be applied on a retrospective basis and will be effective for annual reporting periods beginning after December 15, 2015, and interim reporting periods thereafter, with early application permitted. The Authority plans to adopt this guidance for its annual reporting period ending September 30, 2015 and is currently evaluating the impact on its financial position and results of operations.

BASIS OF PRESENTATION (Tables)

BASIS OF PRESENTATION (Tables)	9 Months Ended
	Jun. 30, 2015
Accounting Policies [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 Others Total Balance, March 31, 2015 (1) $ 91,567 $ 2,590 $ 94,157 Additions: Issuance of affiliate advances and other loans, including interest receivable 3,803 68 3,871 Deductions: Payments received — (40 ) (40 ) Adjustments — (779 ) (779 ) Balance, June 30, 2015 (1) $ 95,370 $ 1,839 $ 97,209 Balance, September 30, 2014 (1) $ 66,596 $ 2,612 $ 69,208 Additions: Issuance of affiliate advances and other loans, including interest receivable 8,823 123 8,946 Cowlitz Project land value transfer (2) 19,951 — 19,951 Deductions: Payments received — (117 ) (117 ) Adjustments — (779 ) (779 ) Balance, June 30, 2015 (1) $ 95,370 $ 1,839 $ 97,209 __________ (1) Includes interest receivable of $41.0 million , $39.3 million and $35.7 million as of June 30, 2015, March 31, 2015 and September 30, 2014, respectively. The WTG receivables no longer accrue interest pursuant to a release and reimbursement agreement entered into in September 2010. (2) Relates to the transfer of land for the proposed Cowlitz Project site between Salishan-Mohegan and the Cowlitz Tribe (refer to Note 7). Reserves for Doubtful Collection of Long-Term Receivables Affiliates Others Total Balance, March 31, 2015 $ 28,557 $ 821 $ 29,378 Additions: Charges to bad debt expense 923 5 928 Deductions: Adjustments — (781 ) (781 ) Balance, June 30, 2015 $ 29,480 $ 45 $ 29,525 Balance, September 30, 2014 $ 26,833 $ 796 $ 27,629 Additions: Charges to bad debt expense 2,647 35 2,682 Deductions: Adjustments — (786 ) (786 ) Balance, June 30, 2015 $ 29,480 $ 45 $ 29,525
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): June 30, 2015 Carrying Value Fair Value Senior Secured Credit Facility - Revolving $ 8,000 $ 7,910 Senior Secured Credit Facility - Term Loan A $ 113,654 $ 113,064 Senior Secured Credit Facility - Term Loan B $ 712,270 $ 714,556 2013 9 3/4% Senior Unsecured Notes $ 500,000 $ 528,750 2012 11% Senior Subordinated Notes $ 272,233 $ 276,222

LONG-TERM DEBT (Tables)

LONG-TERM DEBT (Tables)	9 Months Ended
	Jun. 30, 2015
Debt Disclosure [Abstract]
Long-term debt	Long-term debt consisted of the following (in thousands, including current maturities): June 30, September 30, Senior Secured Credit Facility - Revolving, due June 2018 $ 8,000 $ 37,000 Senior Secured Credit Facility - Term Loan A, due June 2018, net of discount of $408 and $523, respectively 113,654 119,789 Senior Secured Credit Facility - Term Loan B, due June 2018, net of discount of $6,780 and $8,337, respectively 712,270 716,188 2013 9 3/4% Senior Unsecured Notes, due September 2021 500,000 500,000 2005 6 7/8% Senior Subordinated Notes, due February 2015 — 9,654 2012 11 % Senior Subordinated Notes, due September 2018, net of discount of $2,957 and $3,506, respectively 272,233 271,684 Line of Credit — 3,041 2009 Mohegan Tribe Promissory Note, due September 2015 875 1,750 2012 Mohegan Tribe Minor's Trust Promissory Note, due March 2017 16,500 16,500 2013 Mohegan Tribe Promissory Note, due December 2018 7,420 7,420 Downs Lodging Credit Facility, due July 2016 45,000 45,000 Other 3,497 2,910 Long-term debt, excluding capital leases 1,679,449 1,730,936 Less: current portion of long-term debt (25,241 ) (31,558 ) Long-term debt, net of current portion $ 1,654,208 $ 1,699,378

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	9 Months Ended
	Jun. 30, 2015
Related Party Transactions [Abstract]
Minimum Future Rental Expense	Minimum future rental expense that the Authority expects to incur under the sublease agreement is as follows (in thousands): Fiscal Years Ending September 30, 2015 2016 2017 2018 2019 Thereafter Total Minimum future rental expense $ — $ — $ 6,327 $ 6,908 $ 7,011 $ 224,682 $ 244,928

RELINQUISHMENT AGREEMENT (Table

RELINQUISHMENT AGREEMENT (Tables)	9 Months Ended
	Jun. 30, 2015
RELINQUISHMENT AGREEMENT [Abstract]
Relinquishment payments	Relinquishment payments consisted of the following (in millions): For the Nine Months Ended June 30, 2015 June 30, 2014 Principal $ 24.4 $ 29.1 Accretion of discount 0.8 2.1 Total $ 25.2 $ 31.2

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	9 Months Ended
	Jun. 30, 2015
Segment Reporting [Abstract]
Financial information related to segments	For the Three Months Ended For the Nine Months Ended (in thousands) June 30, 2015 June 30, 2014 June 30, 2015 June 30, 2014 Net revenues: Mohegan Sun $ 246,840 $ 248,866 $ 732,903 $ 734,277 Mohegan Sun Pocono 77,932 77,194 218,456 220,863 Corporate and other 1,540 1,549 4,654 3,780 Inter-segment revenues (1,273 ) (1,273 ) (3,819 ) (3,078 ) Total $ 325,039 $ 326,336 $ 952,194 $ 955,842 Income (loss) from operations: Mohegan Sun $ 54,557 $ 47,088 $ 148,573 $ 127,459 Mohegan Sun Pocono 12,842 9,936 31,423 26,555 Corporate and other (5,900 ) (8,042 ) (19,717 ) (26,676 ) Total 61,499 48,982 160,279 127,338 Accretion of discount to the relinquishment liability — (552 ) (227 ) (1,654 ) Interest income 1,906 1,701 5,554 4,947 Interest expense, net of capitalized interest (35,660 ) (36,426 ) (107,692 ) (111,692 ) Loss on early extinguishment of debt — (2 ) — (62,277 ) Other income (expense), net (50 ) 59 (1,260 ) (819 ) Net income (loss) 27,695 13,762 56,654 (44,157 ) Loss attributable to non-controlling interests 439 130 1,278 421 Net income (loss) attributable to Mohegan Tribal Gaming Authority $ 28,134 $ 13,892 $ 57,932 $ (43,736 ) For the Nine Months Ended (in thousands) June 30, 2015 June 30, 2014 Capital expenditures incurred: Mohegan Sun $ 6,899 $ 15,204 Mohegan Sun Pocono 2,087 2,808 Corporate and other 52 8,972 Total $ 9,038 $ 26,984 (in thousands) June 30, 2015 September 30, 2014 Total assets: Mohegan Sun $ 1,336,702 $ 1,368,352 Mohegan Sun Pocono 554,329 551,655 Corporate and other 140,315 135,953 Total $ 2,031,346 $ 2,055,960

SUPPLEMENTAL CONDENSED CONSOL23

SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL STATEMENT INFORMATION (Tables)	9 Months Ended
	Jun. 30, 2015
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
CONDENSED CONSOLIDATING BALANCE SHEETS	CONDENSED CONSOLIDATING BALANCE SHEETS June 30, 2015 Authority Total Guarantor Subsidiaries (1) Total Non-Guarantor Subsidiaries and Entities (2) Consolidating/ Eliminating Adjustments Consolidated ASSETS Current assets: Cash and cash equivalents $ 48,949 $ 20,123 $ 1,088 $ — $ 70,160 Restricted cash 63 4,316 407 — 4,786 Receivables, net 25,337 4,347 2,025 (1,436 ) 30,273 Inventories 14,147 1,369 — — 15,516 Other current assets 16,580 1,339 58 — 17,977 Total current assets 105,076 31,494 3,578 (1,436 ) 138,712 Non-current assets: Property and equipment, net 1,096,661 214,402 38,934 — 1,349,997 Goodwill — 39,459 — — 39,459 Other intangible assets, net 120,309 284,492 2,055 — 406,856 Other assets, net 24,869 4,040 73,387 (5,974 ) 96,322 Inter-company receivables 247,979 85,486 44 (333,509 ) — Investment in subsidiaries 316,094 — — (316,094 ) — Total assets $ 1,910,988 $ 659,373 $ 117,998 $ (657,013 ) $ 2,031,346 LIABILITIES AND CAPITAL Current liabilities: Current portion of long-term debt $ 18,757 $ — $ 609 $ — $ 19,366 Due to Mohegan Tribe — — 5,875 — 5,875 Current portion of capital leases 816 47 — (47 ) 816 Trade payables 12,311 1,787 48 — 14,146 Construction payables 2,170 260 100 — 2,530 Accrued interest payable 25,347 — 3,371 — 28,718 Other current liabilities 107,025 37,875 3,224 (1,389 ) 146,735 Total current liabilities 166,426 39,969 13,227 (1,436 ) 218,186 Non-current liabilities: Long-term debt, net of current portion 1,589,963 — 45,325 — 1,635,288 Due to Mohegan Tribe, net of current portion — — 18,920 — 18,920 Capital leases, net of current portion 1,730 5,781 — (5,781 ) 1,730 Other long-term liabilities 2,063 — 5,103 — 7,166 Inter-company payables — 241,094 92,415 (333,509 ) — Accumulated losses in excess of investment in subsidiaries — 38,440 — (38,440 ) — Total liabilities 1,760,182 325,284 174,990 (379,166 ) 1,881,290 Capital: Retained earnings 150,806 334,089 (57,390 ) (277,015 ) 150,490 Mohegan Tribal Gaming Authority capital 150,806 334,089 (57,390 ) (277,015 ) 150,490 Non-controlling interests — — 398 (832 ) (434 ) Total capital 150,806 334,089 (56,992 ) (277,847 ) 150,056 Total liabilities and capital $ 1,910,988 $ 659,373 $ 117,998 $ (657,013 ) $ 2,031,346 ___________ (1) Includes the Pocono Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming. (2) Includes Mohegan Lacrosse, MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries. September 30, 2014 Authority Total Guarantor Subsidiaries (1) Total Non-Guarantor Subsidiaries and Entities (2) Consolidating/ Eliminating Adjustments Consolidated ASSETS Current assets: Cash and cash equivalents $ 33,939 $ 14,767 $ 402 $ — $ 49,108 Restricted cash 47 628 — — 675 Receivables, net 27,537 2,637 1,287 (821 ) 30,640 Inventories 13,339 1,205 — — 14,544 Other current assets 15,559 1,182 256 — 16,997 Total current assets 90,421 20,419 1,945 (821 ) 111,964 Non-current assets: Property and equipment, net 1,142,363 222,425 59,280 — 1,424,068 Goodwill — 39,459 — — 39,459 Other intangible assets, net 120,395 284,714 — — 405,109 Other assets, net 28,625 3,970 49,077 (6,312 ) 75,360 Inter-company receivables 228,122 65,981 — (294,103 ) — Investment in subsidiaries 325,651 — — (325,651 ) — Total assets $ 1,935,577 $ 636,968 $ 110,302 $ (626,887 ) $ 2,055,960 LIABILITIES AND CAPITAL Current liabilities: Current portion of long-term debt $ 28,893 $ — $ 415 $ — $ 29,308 Current portion of relinquishment liability 25,194 — — — 25,194 Due to Mohegan Tribe — — 2,250 — 2,250 Current portion of capital leases 793 58 — (58 ) 793 Trade payables 18,893 5,181 12 — 24,086 Construction payables 4,411 794 627 — 5,832 Accrued interest payable 5,725 — 2,934 — 8,659 Other current liabilities 90,684 29,504 7,750 (763 ) 127,175 Total current liabilities 174,593 35,537 13,988 (821 ) 223,297 Non-current liabilities: Long-term debt, net of current portion 1,630,958 — 45,000 — 1,675,958 Due to Mohegan Tribe, net of current portion — — 23,420 — 23,420 Capital leases, net of current portion 2,345 6,111 — (6,111 ) 2,345 Other long-term liabilities 2,307 — 3,806 — 6,113 Inter-company payables — 225,269 68,834 (294,103 ) — Accumulated losses in excess of investment in subsidiaries — 31,680 — (31,680 ) — Total liabilities 1,810,203 298,597 155,048 (332,715 ) 1,931,133 Capital: Retained earnings 125,374 338,371 (44,746 ) (293,941 ) 125,058 Mohegan Tribal Gaming Authority capital 125,374 338,371 (44,746 ) (293,941 ) 125,058 Non-controlling interests — — — (231 ) (231 ) Total capital 125,374 338,371 (44,746 ) (294,172 ) 124,827 Total liabilities and capital $ 1,935,577 $ 636,968 $ 110,302 $ (626,887 ) $ 2,055,960 ___________ (1) Includes the Pocono 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 June 30, 2015 Authority Total Guarantor Subsidiaries (1) Total Non-Guarantor Subsidiaries and Entities (2) Consolidating/ Eliminating Adjustments Consolidated Revenues: Gaming $ 213,199 $ 71,514 $ — $ — $ 284,713 Food and beverage 15,378 7,615 28 — 23,021 Hotel 11,222 1,478 — — 12,700 Retail, entertainment and other 24,556 4,716 1,826 (1,273 ) 29,825 Gross revenues 264,355 85,323 1,854 (1,273 ) 350,259 Less-Promotional allowances (19,386 ) (5,095 ) (6 ) (733 ) (25,220 ) Net revenues 244,969 80,228 1,848 (2,006 ) 325,039 Operating costs and expenses: Gaming 113,712 50,517 — — 164,229 Food and beverage 7,981 2,342 — — 10,323 Hotel 3,517 1,484 — (1,213 ) 3,788 Retail, entertainment and other 10,475 2,027 678 (733 ) 12,447 Advertising, general and administrative 37,970 8,809 3,653 (3,910 ) 46,522 Corporate 3,269 — — 3,850 7,119 Depreciation and amortization 15,496 3,306 284 — 19,086 Loss on disposition of assets 26 — — — 26 Total operating costs and expenses 192,446 68,485 4,615 (2,006 ) 263,540 Income (loss) from operations 52,523 11,743 (2,767 ) — 61,499 Other income (expense): Interest income 10 1,663 1,961 (1,728 ) 1,906 Interest expense, net of capitalized interest (23,563 ) (9,956 ) (3,869 ) 1,728 (35,660 ) Loss on interests in subsidiaries (832 ) (1,819 ) — 2,651 — Other expense, net (4 ) — (46 ) — (50 ) Total other expense (24,389 ) (10,112 ) (1,954 ) 2,651 (33,804 ) Net income (loss) 28,134 1,631 (4,721 ) 2,651 27,695 Loss attributable to non-controlling interests — — 217 222 439 Net income (loss) attributable to Mohegan Tribal Gaming Authority $ 28,134 $ 1,631 $ (4,504 ) $ 2,873 $ 28,134 ___________ (1) Includes the Pocono Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming. (2) Includes Mohegan Lacrosse, MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries. For the Three Months Ended June 30, 2014 Authority Total Guarantor Subsidiaries (1) Total Non-Guarantor Subsidiaries and Entities (2) Consolidating/ Eliminating Adjustments Consolidated Revenues: Gaming $ 213,600 $ 71,201 $ — $ — $ 284,801 Food and beverage 15,512 7,761 — — 23,273 Hotel 10,855 1,305 — — 12,160 Retail, entertainment and other 24,888 6,359 1,568 (1,273 ) 31,542 Gross revenues 264,855 86,626 1,568 (1,273 ) 351,776 Less-Promotional allowances (18,959 ) (5,500 ) (6 ) (975 ) (25,440 ) Net revenues 245,896 81,126 1,562 (2,248 ) 326,336 Operating costs and expenses: Gaming 120,236 51,297 — — 171,533 Food and beverage 7,921 2,438 — — 10,359 Hotel 3,809 1,354 — (1,213 ) 3,950 Retail, entertainment and other 11,961 2,309 — (952 ) 13,318 Advertising, general and administrative 39,261 9,709 5,703 (5,744 ) 48,929 Corporate 3,598 — — 5,661 9,259 Depreciation and amortization 16,397 3,420 253 20,070 (Gain) loss on disposition of assets (66 ) 2 — (64 ) Total operating costs and expenses 203,117 70,529 5,956 (2,248 ) 277,354 Income (loss) from operations 42,779 10,597 (4,394 ) — 48,982 Other income (expense): Accretion of discount to the relinquishment liability (552 ) — — — (552 ) Interest income 20 1,300 1,763 (1,382 ) 1,701 Interest expense, net of capitalized interest (23,953 ) (10,392 ) (3,463 ) 1,382 (36,426 ) Loss on early extinguishment of debt (2 ) — — — (2 ) Loss on interests in subsidiaries (4,426 ) (5,022 ) — 9,448 — Other income, net 26 — 33 — 59 Total other expense (28,887 ) (14,114 ) (1,667 ) 9,448 (35,220 ) Net income (loss) 13,892 (3,517 ) (6,061 ) 9,448 13,762 Loss attributable to non-controlling interests — — — 130 130 Net income (loss) attributable to Mohegan Tribal Gaming Authority $ 13,892 $ (3,517 ) $ (6,061 ) $ 9,578 $ 13,892 ___________ (1) Includes the Pocono 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 Nine Months Ended June 30, 2015 Authority Total Guarantor Subsidiaries (1) Total Non-Guarantor Subsidiaries and Entities (2) Consolidating/ Eliminating Adjustments Consolidated Revenues: Gaming $ 635,777 $ 201,686 $ — $ — $ 837,463 Food and beverage 45,708 20,983 120 — 66,811 Hotel 33,141 4,058 — — 37,199 Retail, entertainment and other 71,169 9,167 5,714 (3,819 ) 82,231 Gross revenues 785,795 235,894 5,834 (3,819 ) 1,023,704 Less-Promotional allowances (55,536 ) (14,892 ) (9 ) (1,073 ) (71,510 ) Net revenues 730,259 221,002 5,825 (4,892 ) 952,194 Operating costs and expenses: Gaming 341,772 144,222 — — 485,994 Food and beverage 25,191 6,172 — — 31,363 Hotel 10,248 4,158 — (3,639 ) 10,767 Retail, entertainment and other 29,322 3,653 2,366 (1,073 ) 34,268 Advertising, general and administrative 116,711 24,698 10,646 (11,109 ) 140,946 Corporate 12,471 — — 10,929 23,400 Depreciation and amortization 47,739 10,113 851 — 58,703 Loss on disposition of assets 843 2 — — 845 Severance 3,244 126 — — 3,370 Impairment of Project Horizon 2,502 — — — 2,502 Relinquishment liability reassessment (243 ) — — — (243 ) Total operating costs and expenses 589,800 193,144 13,863 (4,892 ) 791,915 Income (loss) from operations 140,459 27,858 (8,038 ) — 160,279 Other income (expense): Accretion of discount to the relinquishment liability (227 ) — — — (227 ) Interest income 32 4,636 5,813 (4,927 ) 5,554 Interest expense, net of capitalized interest (71,260 ) (30,055 ) (11,304 ) 4,927 (107,692 ) Loss on interests in subsidiaries (11,079 ) (6,760 ) — 17,839 — Other income (expense), net 7 — (1,267 ) — (1,260 ) Total other expense (82,527 ) (32,179 ) (6,758 ) 17,839 (103,625 ) Net income (loss) 57,932 (4,321 ) (14,796 ) 17,839 56,654 Loss attributable to non-controlling interests — — 677 601 1,278 Net income (loss) attributable to Mohegan Tribal Gaming Authority $ 57,932 $ (4,321 ) $ (14,119 ) $ 18,440 $ 57,932 ___________ (1) Includes the Pocono Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming. (2) Includes Mohegan Lacrosse, MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries. For the Nine Months Ended June 30, 2014 Authority Total Guarantor Subsidiaries (1) Total Non-Guarantor Subsidiaries and Entities (2) Consolidating/ Eliminating Adjustments Consolidated Revenues: Gaming $ 632,604 $ 205,350 $ — $ — $ 837,954 Food and beverage 46,881 21,724 — — 68,605 Hotel 31,870 2,893 — — 34,763 Retail, entertainment and other 75,835 10,484 3,824 (3,078 ) 87,065 Gross revenues 787,190 240,451 3,824 (3,078 ) 1,028,387 Less-Promotional allowances (56,186 ) (15,367 ) (15 ) (977 ) (72,545 ) Net revenues 731,004 225,084 3,809 (4,055 ) 955,842 Operating costs and expenses: Gaming 364,858 148,716 — — 513,574 Food and beverage 24,660 6,547 — — 31,207 Hotel 11,435 3,207 — (2,898 ) 11,744 Retail, entertainment and other 34,149 4,251 — (954 ) 37,446 Advertising, general and administrative 117,579 26,240 19,604 (19,683 ) 143,740 Corporate 10,071 — — 19,480 29,551 Depreciation and amortization 49,091 10,318 658 — 60,067 (Gain) loss on disposition of assets (15 ) 3 — — (12 ) Pre-opening — 1,187 — — 1,187 Total operating costs and expenses 611,828 200,469 20,262 (4,055 ) 828,504 Income (loss) from operations 119,176 24,615 (16,453 ) — 127,338 Other income (expense): Accretion of discount to the relinquishment liability (1,654 ) — — — (1,654 ) Interest income 65 3,397 5,100 (3,615 ) 4,947 Interest expense, net of capitalized interest (73,242 ) (32,597 ) (9,468 ) 3,615 (111,692 ) Loss on early extinguishment of debt (62,277 ) — — — (62,277 ) Loss on interests in subsidiaries (25,945 ) (17,439 ) — 43,384 — Other income (expense), net 141 — (960 ) — (819 ) Total other expense (162,912 ) (46,639 ) (5,328 ) 43,384 (171,495 ) Net income (loss) (43,736 ) (22,024 ) (21,781 ) 43,384 (44,157 ) Loss attributable to non-controlling interests — — — 421 421 Net income (loss) attributable to Mohegan Tribal Gaming Authority $ (43,736 ) $ (22,024 ) $ (21,781 ) $ 43,805 $ (43,736 ) ___________ (1) Includes the Pocono 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 Nine Months Ended June 30, 2015 Authority Total Guarantor Subsidiaries (1) Total Non-Guarantor Subsidiaries and Entities (2) Consolidating/ Eliminating Adjustments Consolidated Cash flows provided by (used in) operating activities: Net income (loss) $ 57,932 $ (4,321 ) $ (14,796 ) $ 17,839 $ 56,654 Adjustments to reconcile net income (loss) to net cash flows provided by (used in) operating activities: Depreciation and amortization 47,739 10,113 851 — 58,703 Relinquishment liability reassessment (243 ) — — — (243 ) Accretion of discount to the relinquishment liability 227 — — — 227 Cash paid for accretion of discount to the relinquishment liability (778 ) — — — (778 ) Amortization of debt issuance costs and accretion of bond discounts 5,518 — 239 — 5,757 Provision for losses on receivables 447 270 2,682 — 3,399 Impairment of Project Horizon 2,502 — — — 2,502 Loss on disposition of assets 843 2 — — 845 Loss from unconsolidated affiliates 38 — 1,264 — 1,302 Inter-company transactions (18,858 ) 31,889 4,800 (17,831 ) — Changes in operating assets and liabilities: (Increase) decrease in receivables 1,856 (1,980 ) (810 ) 652 (282 ) Increase in inventories (808 ) (164 ) — — (972 ) Increase in other assets (876 ) (237 ) (5,170 ) (34 ) (6,317 ) Increase (decrease) in trade payables (6,448 ) (3,394 ) 39 — (9,803 ) Increase in accrued interest 19,622 — 437 — 20,059 Increase (decrease) in other liabilities 13,501 5,399 (4,844 ) (626 ) 13,430 Net cash flows provided by (used in) operating activities 122,214 37,577 (15,308 ) — 144,483 Cash flows provided by (used in) investing activities: Purchases of property and equipment, including change in construction payables (8,799 ) (2,698 ) (584 ) — (12,081 ) Issuance of third-party loans and advances — — (2,201 ) — (2,201 ) Payments received on third-party loans 117 — — — 117 Increase in restricted cash, net (27 ) (716 ) (39 ) — (782 ) Proceeds from asset sales 1,577 — — — 1,577 Investments in the New England Black Wolves — — (500 ) — (500 ) Inter-company transactions 8,558 (14,915 ) 37 6,320 — Net cash flows provided by (used in) investing activities 1,426 (18,329 ) (3,287 ) 6,320 (13,870 ) Cash flows provided by (used in) financing activities: Senior Secured Credit Facility borrowings - Revolving 299,000 — — — 299,000 Senior Secured Credit Facility repayments - Revolving (328,000 ) — — — (328,000 ) Senior Secured Credit Facility repayments - Term Loan A (5,469 ) — — — (5,469 ) Senior Secured Credit Facility repayments - Term Loan B (3,650 ) — — — (3,650 ) Line of Credit borrowings 332,124 — — — 332,124 Line of Credit repayments (335,165 ) — — — (335,165 ) Repayments to Mohegan Tribe — — (875 ) — (875 ) Repayments of other long-term debt (9,844 ) — (56 ) — (9,900 ) Principal portion of relinquishment liability payments (24,400 ) — — — (24,400 ) Distributions to Mohegan Tribe (32,500 ) — — — (32,500 ) Payments on capital lease obligations (726 ) (37 ) — 37 (726 ) Inter-company transactions — (13,855 ) 20,212 (6,357 ) — Net cash flows provided by (used in) financing activities (108,630 ) (13,892 ) 19,281 (6,320 ) (109,561 ) Net increase in cash and cash equivalents 15,010 5,356 686 — 21,052 Cash and cash equivalents at beginning of period 33,939 14,767 402 — 49,108 Cash and cash equivalents at end of period $ 48,949 $ 20,123 $ 1,088 $ — $ 70,160 ___________ (1) Includes the Pocono Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming. (2) Includes Mohegan Lacrosse, MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries. For the Nine Months Ended June 30, 2014 Authority Total Guarantor Subsidiaries (1) Total Non-Guarantor Subsidiaries and Entities (2) Consolidating/ Eliminating Adjustments Consolidated Cash flows provided by (used in) operating activities: Net loss $ (43,736 ) $ (22,024 ) $ (21,781 ) $ 43,384 $ (44,157 ) Adjustments to reconcile net loss to net cash flows provided by (used in) operating activities: Depreciation and amortization 49,091 10,318 658 — 60,067 Accretion of discount to the relinquishment liability 1,654 — — — 1,654 Cash paid for accretion of discount to the relinquishment liability (2,071 ) — — — (2,071 ) Loss on early extinguishment of debt 58,481 — — — 58,481 Payments of tender offer costs and discounts (48,155 ) — — — (48,155 ) Amortization of debt issuance costs and accretion of bond discounts 5,925 — 239 — 6,164 Provision for losses on receivables 877 183 1,893 — 2,953 (Gain) loss on disposition of assets (15 ) 3 — — (12 ) (Gain) loss from unconsolidated affiliates (154 ) — 948 — 794 Inter-company transactions (6,466 ) 46,421 3,423 (43,378 ) — Changes in operating assets and liabilities: Increase in receivables (3,409 ) (1,849 ) (688 ) 557 (5,389 ) Increase in inventories (1,342 ) (371 ) — — (1,713 ) (Increase) decrease in other assets 992 (229 ) (5,387 ) (36 ) (4,660 ) Increase in trade payables 6,288 1,382 1 — 7,671 Increase (decrease) in accrued interest 9,114 — (1,405 ) — 7,709 Increase in other liabilities 1,231 2,562 5,749 (555 ) 8,987 Net cash flows provided by (used in) operating activities 28,305 36,396 (16,350 ) (28 ) 48,323 Cash flows provided by (used in) investing activities: Purchases of property and equipment, including change in construction payables (14,680 ) (3,382 ) (10,839 ) — (28,901 ) Issuance of third-party loans and advances — — (1,392 ) — (1,392 ) Payments received on third-party loans 606 — — — 606 Decrease in restricted cash, net 44 2,063 12,043 — 14,150 Proceeds from asset sales 105 — — — 105 Investments in unconsolidated affiliates — — (29 ) — (29 ) Inter-company transactions 19,812 (21,079 ) — 1,267 — Net cash flows provided by (used in) investing activities 5,887 (22,398 ) (217 ) 1,267 (15,461 ) 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 193,000 — — — 193,000 Senior Secured Credit Facility repayments - Revolving (173,000 ) — — — (173,000 ) 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 (3,650 ) — — — (3,650 ) Line of Credit borrowings 258,415 — — — 258,415 Line of Credit repayments (258,415 ) — — — (258,415 ) Repayments to Mohegan Tribe — — (2,750 ) — (2,750 ) Repayments of other long-term debt (191,049 ) — (39 ) — (191,088 ) Principal portion of relinquishment liability payments (29,129 ) — — — (29,129 ) Distributions to Mohegan Tribe (32,500 ) — — — (32,500 ) Payments of financing fees (12,631 ) — — — (12,631 ) Payments on capital lease obligations (1,709 ) (28 ) — 28 (1,709 ) Inter-company transactions — (20,728 ) 21,995 (1,267 ) — Net cash flows provided by (used in) financing activities (22,039 ) (20,756 ) 19,206 (1,239 ) (24,828 ) Net increase (decrease) in cash and cash equivalents 12,153 (6,758 ) 2,639 — 8,034 Cash and cash equivalents at beginning of period 44,060 18,655 909 — 63,624 Cash and cash equivalents at end of period $ 56,213 $ 11,897 $ 3,548 $ — $ 71,658 ___________ (1) Includes the Pocono 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)	1 Months Ended	9 Months Ended
	Oct. 31, 2012	Jun. 30, 2015asegmentmember
Entity Information [Line Items]
Number of reportable segments | segment		2
Mohegan Tribe of Indians of Connecticut
Entity Information [Line Items]
Size of tribe reservation (in acres)		544
Mohegan Tribe of Indians of Connecticut | Salishan-Mohegan, LLC
Entity Information [Line Items]
Membership or limited partnership interest percentage		10.85%
Mohegan Tribal Gaming Authority
Entity Information [Line Items]
Size of gaming and entertainment complex (in acres)		185
Number of members on management board, including tribal council members | member		9
Mohegan Tribal Gaming Authority | Downs Racing, L.P., Backside, L.P., Mill Creek Land, L.P. and Northeast Concessions, L.P.
Entity Information [Line Items]
Membership or limited partnership interest percentage		99.99%
Mohegan Basketball Club, LLC | WNBA, LLC
Entity Information [Line Items]
Membership or limited partnership interest percentage		4.20%
Mohegan Lacrosse, LLC | New England Black Wolves
Entity Information [Line Items]
Membership or limited partnership interest percentage		50.00%
Mohegan Lacrosse, LLC | New England Black Wolves
Entity Information [Line Items]
Membership or limited partnership interest percentage		50.00%
Mohegan Commercial Ventures-PA, LLC | Downs Racing, L.P., Backside, L.P., Mill Creek Land, L.P. and Northeast Concessions, L.P.
Entity Information [Line Items]
General partnership interest percentage		0.01%
Downs Racing, L.P.
Entity Information [Line Items]
Size of site on which gaming and entertainment complex is located (in acres)		400
Mohegan Ventures-Northwest, LLC | Salishan-Mohegan, LLC
Entity Information [Line Items]
Membership or limited partnership interest percentage		49.15%
Salishan-Mohegan, LLC | Salishan-Mohegan Two, LLC
Entity Information [Line Items]
Membership or limited partnership interest percentage		100.00%
Salishan-Mohegan, LLC | Interchange Development Group, LLC
Entity Information [Line Items]
Membership or limited partnership interest percentage		100.00%
Mohegan Ventures Wisconsin, LLC | Wisconsin Tribal Gaming, LLC
Entity Information [Line Items]
Membership or limited partnership interest percentage		100.00%
MTGA Gaming, LLC | Mohegan Gaming & Hospitality, LLC
Entity Information [Line Items]
Membership or limited partnership interest percentage		100.00%
Mohegan Gaming & Hospitality, LLC | Mohegan Resorts, LLC
Entity Information [Line Items]
Membership or limited partnership interest percentage		100.00%
Mohegan Resorts, LLC | Mohegan Resorts Mass, LLC
Entity Information [Line Items]
Membership or limited partnership interest percentage		100.00%
Mohegan Gaming Advisors | Mohegan New Jersey Entities
Entity Information [Line Items]
Membership or limited partnership interest percentage		100.00%
Mohegan Gaming Advisors | MGA Gaming MA, LLC
Entity Information [Line Items]
Membership or limited partnership interest percentage		100.00%
Mohegan Gaming Advisors | MGA Holding MA, LLC
Entity Information [Line Items]
Membership or limited partnership interest percentage		100.00%
Mohegan Gaming Advisors | Inspire Integrated Resort Co., Ltd
Entity Information [Line Items]
Membership or limited partnership interest percentage		100.00%
MGA Holding NJ, LLC | Resorts Casino Hotel in Atlantic City, New Jersey
Entity Information [Line Items]
Membership or limited partnership interest percentage	10.00%
MGA Holding MA, LLC | MGA Palmer Partners, LLC
Entity Information [Line Items]
Membership or limited partnership interest percentage		100.00%
MGA Palmer Partners, LLC | Mohegan Sun Massachusetts, LLC
Entity Information [Line Items]
Membership or limited partnership interest percentage		100.00%

BASIS OF PRESENTATION - Long-Te

BASIS OF PRESENTATION - Long-Term Receivables (Details) - USD ($) $ in Thousands		3 Months Ended	9 Months Ended
		Jun. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Sep. 30, 2014
Notes, Loans and Financing Receivable, Gross, Noncurrent [Roll Forward]
Balance, beginning of period	[1]	$ 94,157	$ 69,208
Additions: Issuance of affiliate advances and other loans, including interest receivable		3,871	8,946
Additions: Cowlitz Project land transfer	[2]		19,951
Deductions: Payments received		(40)	(117)
Deductions: Adjustments		(779)
Balance, end of period	[1]	97,209	97,209
Interest receivable		41,000	41,000	$ 39,300	$ 35,700
Affiliates
Notes, Loans and Financing Receivable, Gross, Noncurrent [Roll Forward]
Balance, beginning of period	[1]	91,567	66,596
Additions: Issuance of affiliate advances and other loans, including interest receivable		3,803	8,823
Additions: Cowlitz Project land transfer	[2]		19,951
Deductions: Payments received		0	0
Deductions: Adjustments		0
Balance, end of period	[1]	95,370	95,370
Tenants and Others
Notes, Loans and Financing Receivable, Gross, Noncurrent [Roll Forward]
Balance, beginning of period	[1]	2,590	2,612
Additions: Issuance of affiliate advances and other loans, including interest receivable		68	123
Additions: Cowlitz Project land transfer	[2]		0
Deductions: Payments received		(40)	(117)
Deductions: Adjustments		(779)
Balance, end of period	[1]	$ 1,839	$ 1,839
[1]	Includes interest receivable of $41.0 million, $39.3 million and $35.7 million as of June 30, 2015, March 31, 2015 and September 30, 2014, respectively. The WTG receivables no longer accrue interest pursuant to a release and reimbursement agreement entered into in September 2010.
[2]	Relates to the transfer of land for the proposed Cowlitz Project site between Salishan-Mohegan and the Cowlitz Tribe (refer to Note 7).

BASIS OF PRESENTATION - Reserve

BASIS OF PRESENTATION - Reserves For Doubtful Collection of Long-term Receivables (Details) - Jun. 30, 2015 - Allowance for Notes Receivable - USD ($) $ in Thousands	Total	Total
Allowance for Notes, Loans and Financing Receivable, Noncurrent [Roll Forward]
Balance, beginning of period	$ 29,378	$ 27,629
Additions: Charges to bad debt expense	928	2,682
Deductions: Adjustments	(781)	(786)
Balance, end of period	29,525	29,525
Affiliates
Allowance for Notes, Loans and Financing Receivable, Noncurrent [Roll Forward]
Balance, beginning of period	28,557	26,833
Additions: Charges to bad debt expense	923	2,647
Deductions: Adjustments	0	0
Balance, end of period	29,480	29,480
Tenants and Others
Allowance for Notes, Loans and Financing Receivable, Noncurrent [Roll Forward]
Balance, beginning of period	821	796
Additions: Charges to bad debt expense	5	35
Deductions: Adjustments	(781)	(786)
Balance, end of period	$ 45	$ 45

BASIS OF PRESENTATION - Fair Va

BASIS OF PRESENTATION - Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands	Jun. 30, 2015	Sep. 30, 2014	Aug. 31, 2013	Mar. 31, 2012
Senior Unsecured Notes | 2013 9 3/4% Senior Unsecured Notes
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Note stated interest rate	9.75%	9.75%	9.75%
Senior Subordinated Notes | 2012 11 % Senior Subordinated Notes
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Note stated interest rate	11.00%	11.00%		11.00%
Fair Value, Inputs, Level 2 | Senior Secured Credit Facility | Bank Credit Facility
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Credit facility value	$ 7,910
Fair Value, Inputs, Level 2 | Senior Secured Credit Facility | Senior Secured Credit Facility - Term Loan A
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Credit facility value	113,064
Fair Value, Inputs, Level 2 | Senior Secured Credit Facility | Senior Secured Credit Facility - Term Loan B
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Note value	714,556
Fair Value, Inputs, Level 2 | Senior Unsecured Notes | 2013 9 3/4% Senior Unsecured Notes
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Note value	$ 528,750
Note stated interest rate	9.75%
Fair Value, Inputs, Level 2 | Senior Subordinated Notes | 2012 11 % Senior Subordinated Notes
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Note value	$ 276,222
Note stated interest rate	11.00%
Fair Value, Inputs, Level 2 | Carrying Value | Senior Secured Credit Facility | Bank Credit Facility
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Credit facility value	$ 8,000
Fair Value, Inputs, Level 2 | Carrying Value | Senior Secured Credit Facility | Senior Secured Credit Facility - Term Loan A
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Credit facility value	113,654
Fair Value, Inputs, Level 2 | Carrying Value | Senior Secured Credit Facility | Senior Secured Credit Facility - Term Loan B
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Note value	712,270
Fair Value, Inputs, Level 2 | Carrying Value | Senior Unsecured Notes | 2013 9 3/4% Senior Unsecured Notes
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Note value	500,000
Fair Value, Inputs, Level 2 | Carrying Value | Senior Subordinated Notes | 2012 11 % Senior Subordinated Notes
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Note value	$ 272,233

BASIS OF PRESENTATION - Additio

BASIS OF PRESENTATION - Additional Information (Details) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended			9 Months Ended		12 Months Ended
	Mar. 31, 2015	Jun. 30, 2015	Mar. 31, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014	Sep. 30, 2014	Sep. 30, 2010
Property, Plant and Equipment [Line Items]
Impairment of Project Horizon		$ 0	$ 2,500	$ 0	$ 2,502	$ 0	$ 5,000	$ 58,100
Proceeds from asset sales					$ 1,577	$ 105
Asset under Construction [Member]
Property, Plant and Equipment [Line Items]
Proceeds from asset sales	$ 1,300

LONG-TERM DEBT - Schedule of De

LONG-TERM DEBT - Schedule of Debt (Details) - USD ($) $ in Thousands	Jun. 30, 2015	Sep. 30, 2014	Aug. 31, 2013	Mar. 31, 2013	Mar. 31, 2012	Sep. 30, 2009	Feb. 28, 2005
Debt Schedule [Abstract]
Long-term debt, excluding capital leases	$ 1,679,449	$ 1,730,936
Less: current portion of long-term debt	(25,241)	(31,558)
Long-term debt, net of current portion	1,654,208	1,699,378
Credit Facility | Senior Secured Credit Facility - Revolving, due June 2018
Debt Schedule [Abstract]
Long-term debt, excluding capital leases	8,000	37,000
Credit Facility | Senior Secured Credit Facility - Term Loan A, due June 2018, net of discount of $408 and $523, respectively
Debt Schedule [Abstract]
Long-term debt, excluding capital leases	113,654	119,789
Unamortized discount	408	523
Credit Facility | Senior Secured Credit Facility - Term Loan B, due June 2018, net of discount of $6,780 and $8,337, respectively
Debt Schedule [Abstract]
Long-term debt, excluding capital leases	712,270	716,188
Unamortized discount	6,780	8,337
Credit Facility | Line of Credit
Debt Schedule [Abstract]
Long-term debt, excluding capital leases	0	3,041
Credit Facility | Downs Lodging Credit Facility, due July 2016
Debt Schedule [Abstract]
Long-term debt, excluding capital leases	45,000	45,000
Senior Unsecured Notes | 2013 9 3/4% Senior Unsecured Notes, due September 2021
Debt Schedule [Abstract]
Long-term debt, excluding capital leases	$ 500,000	$ 500,000
Note stated interest rate	9.75%	9.75%	9.75%
Senior Subordinated Notes | 2005 6 7/8% Senior Subordinated Notes, due February 2015
Debt Schedule [Abstract]
Long-term debt, excluding capital leases	$ 0	$ 9,654
Note stated interest rate	6.875%	6.875%					6.875%
Senior Subordinated Notes | 2012 11 % Senior Subordinated Notes, due September 2018, net of discount of $2,957 and $3,506, respectively
Debt Schedule [Abstract]
Long-term debt, excluding capital leases	$ 272,233	$ 271,684
Unamortized discount	$ 2,957	$ 3,506
Note stated interest rate	11.00%	11.00%			11.00%
Promissory Notes | 2009 Mohegan Tribe Promissory Note, due September 2015
Debt Schedule [Abstract]
Long-term debt, excluding capital leases	$ 875	$ 1,750
Note stated interest rate						10.00%
Promissory Notes | 2012 Mohegan Tribe Minor's Trust Promissory Note, due March 2017
Debt Schedule [Abstract]
Long-term debt, excluding capital leases	16,500	16,500
Note stated interest rate					10.00%
Promissory Notes | 2013 Mohegan Tribe Promissory Note, due December 2018
Debt Schedule [Abstract]
Long-term debt, excluding capital leases	7,420	7,420
Note stated interest rate				4.00%
Other
Debt Schedule [Abstract]
Long-term debt, excluding capital leases	$ 3,497	$ 2,910

LONG-TERM DEBT - Credit Facilit

LONG-TERM DEBT - Credit Facilities (Details) - USD ($)	1 Months Ended	9 Months Ended
	Nov. 30, 2013	Jun. 30, 2015	Sep. 30, 2014	Jul. 31, 2012
Debt Instrument [Line Items]
Long-term debt, excluding capital leases		$ 1,679,449,000	$ 1,730,936,000
Accrued interest payable		28,718,000	8,659,000
Credit Facility
Debt Instrument [Line Items]
Accrued interest including commitment fees		166,000	212,000
Senior Secured Credit Facility - Term Loan A | Credit Facility
Debt Instrument [Line Items]
Debt outstanding		114,100,000
Long-term debt, excluding capital leases		$ 113,654,000	119,789,000
Senior Secured Credit Facility - Term Loan A | Credit Facility | Eurodollar Rate Term Loans
Debt Instrument [Line Items]
Basis spread on variable rate		4.25%
Variable rate at period end		0.28%
Senior Secured Credit Facility - Term Loan B, due June 2018, net of discount of $6,780 and $8,337, respectively | Credit Facility
Debt Instrument [Line Items]
Debt outstanding		$ 719,100,000
Long-term debt, excluding capital leases		$ 712,270,000	716,188,000
Senior Secured Credit Facility - Term Loan B, due June 2018, net of discount of $6,780 and $8,337, respectively | Credit Facility | Eurodollar Rate Term Loans
Debt Instrument [Line Items]
Basis spread on variable rate		4.50%
Variable rate at period end		1.00%
Senior Secured Credit Facility - Revolving, due June 2018 | Credit Facility
Debt Instrument [Line Items]
Debt outstanding		$ 8,000,000
Letters of credit issued		3,000,000
Credit facility outstanding		0
Remaining borrowing capacity		89,000,000
Long-term debt, excluding capital leases		$ 8,000,000	37,000,000
Senior Secured Credit Facility - Revolving, due June 2018 | Credit Facility | Eurodollar Rate Revolving Loans [Member]
Debt Instrument [Line Items]
Basis spread on variable rate		4.25%
Long-term debt, excluding capital leases		$ 5,000,000
Variable rate at period end		0.19%
Senior Secured Credit Facility - Revolving, due June 2018 | Credit Facility | Base Rate
Debt Instrument [Line Items]
Basis spread on variable rate		3.25%
Long-term debt, excluding capital leases		$ 3,000,000
Variable rate at period end		3.25%
Line of Credit | Credit Facility
Debt Instrument [Line Items]
Letters of credit issued		$ 0
Long-term debt, excluding capital leases		0	3,041,000
Borrowing capacity	$ 16,500,000
Accrued interest payable		18,000	23,000
Downs Lodging Credit Facility | Credit Facility
Debt Instrument [Line Items]
Long-term debt, excluding capital leases		45,000,000	45,000,000
Downs Lodging Credit Facility | Credit Facility | Downs Lodging, LLC
Debt Instrument [Line Items]
Loan face amount				$ 45,000,000
Accrued interest payable		$ 375,000	$ 0
Interest rate				13.00%
Interest due monthly				10.00%
Interest due at maturity				3.00%
Exit fee				3.00%
Senior Secured Notes | Senior Secured Credit Facilities | Credit Facility
Debt Instrument [Line Items]
Loan face amount	955,000,000
Senior Secured Notes | Senior Secured Credit Facility - Term Loan A | Credit Facility
Debt Instrument [Line Items]
Loan face amount	$ 125,000,000
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%
Senior Secured Notes | Senior Secured Credit Facility - Term Loan A | Credit Facility | Minimum
Debt Instrument [Line Items]
Variable rate, leverage-based margin	2.50%
Senior Secured Notes | Senior Secured Credit Facility - Term Loan A | Credit Facility | Maximum
Debt Instrument [Line Items]
Variable rate, leverage-based margin	3.50%
Senior Secured Notes | Senior Secured Credit Facility - Term Loan A | Credit Facility | London Interbank Offered Rate (LIBOR) | Minimum
Debt Instrument [Line Items]
Variable rate, leverage-based margin	3.50%
Senior Secured Notes | Senior Secured Credit Facility - Term Loan A | Credit Facility | London Interbank Offered Rate (LIBOR) | Maximum
Debt Instrument [Line Items]
Variable rate, leverage-based margin	4.50%
Senior Secured Notes | Senior Secured Credit Facility - Term Loan A | Credit Facility | Federal Funds Effective Swap Rate
Debt Instrument [Line Items]
Basis spread on variable rate	0.50%
Senior Secured Notes | Senior Secured Credit Facility - Term Loan A | Credit Facility | One-Month London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Basis spread on variable rate	1.00%
Senior Secured Notes | Senior Secured Credit Facility - Term Loan B, due June 2018, net of discount of $6,780 and $8,337, respectively | Credit Facility
Debt Instrument [Line Items]
Loan face amount	$ 730,000,000
Debt instrument, amortization of principal, percentage, annual	1.00%
Senior Secured Notes | Senior Secured Credit Facility - Term Loan B, due June 2018, net of discount of $6,780 and $8,337, respectively | Credit Facility | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Basis spread on variable rate	4.50%
Variable rate basis, minimum	1.00%
Senior Secured Notes | Senior Secured Credit Facility - Term Loan B, due June 2018, net of discount of $6,780 and $8,337, respectively | Credit Facility | Base Rate
Debt Instrument [Line Items]
Basis spread on variable rate	3.50%
Variable rate basis, minimum	2.00%
Revolving Loans | Senior Secured Credit Facilities | Credit Facility
Debt Instrument [Line Items]
Loan face amount	$ 100,000,000
Revolving Loans | Senior Secured Credit Facility - Term Loan B, due June 2018, net of discount of $6,780 and $8,337, respectively | Credit Facility
Debt Instrument [Line Items]
Fee assessed on unused revolving credit		0.50%
Revolving Loans | Senior Secured Credit Facility - Term Loan B, due June 2018, net of discount of $6,780 and $8,337, respectively | Credit Facility | Minimum
Debt Instrument [Line Items]
Fee assessed on unused revolving credit	0.375%
Revolving Loans | Senior Secured Credit Facility - Term Loan B, due June 2018, net of discount of $6,780 and $8,337, respectively | Credit Facility | Maximum
Debt Instrument [Line Items]
Fee assessed on unused revolving credit	0.50%

LONG-TERM DEBT - Senior Unsecur

LONG-TERM DEBT - Senior Unsecured Notes (Details) - USD ($)	Jun. 30, 2015	Sep. 30, 2014	Aug. 31, 2013
Debt Instrument [Line Items]
Accrued interest payable	$ 28,718,000	$ 8,659,000
Senior Unsecured 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%	9.75%	9.75%
Debt Instrument, Redeemable Rate			100.00%
Redeemable rate after cutoff			101.00%
Redeemable rate upon certain conditions			100.00%
Accrued interest payable	$ 16,300,000	$ 4,100,000

LONG-TERM DEBT - Senior Subordi

LONG-TERM DEBT - Senior Subordinated Notes (Details) - USD ($)	Jun. 30, 2015	Sep. 30, 2014	Aug. 31, 2013	Mar. 31, 2012	Feb. 28, 2005
Debt Instrument [Line Items]
Accrued interest payable	$ 28,718,000	$ 8,659,000
2005 6 7/8% Senior Subordinated Notes | Senior Subordinated Notes
Debt Instrument [Line Items]
Loan face amount					$ 150,000,000
Note stated interest rate	6.875%	6.875%			6.875%
Principal amount tendered and exchanged				$ 140,300,000
Debt outstanding	$ 9,700,000
Accrued interest payable		$ 83,000
2012 11 % Senior Subordinated Notes | Senior Subordinated Notes
Debt Instrument [Line Items]
Loan face amount				$ 344,200,000
Note stated interest rate	11.00%	11.00%		11.00%
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
Notes payable	$ 275,200,000
Accrued interest payable	$ 8,900,000	$ 1,300,000
2012 11 % Senior Subordinated Notes | Senior Subordinated Notes | 2004 Senior Subordinated Notes
Debt Instrument [Line Items]
Principal amount tendered and exchanged				$ 203,800,000
2012 11 % Senior Subordinated Notes | Senior Subordinated Notes | 2005 Senior Subordinated Notes
Debt Instrument [Line Items]
Principal amount tendered and exchanged				$ 140,300,000

LONG-TERM DEBT - Promissory Not

LONG-TERM DEBT - Promissory Notes (Details) - USD ($)	1 Months Ended
	Mar. 31, 2012	Sep. 30, 2009	Jun. 30, 2015	Sep. 30, 2014	Mar. 31, 2013
Debt Instrument [Line Items]
Accrued interest payable			$ 28,718,000	$ 8,659,000
Mohegan Tribe Promissory Note, 2009 | Promissory Notes
Debt Instrument [Line Items]
Loan face amount		$ 10,000,000
Note stated interest rate		10.00%
Quarterly interest payment		$ 1,200,000
Accrued interest payable			1,300,000	2,500,000
Mohegan Tribe Promissory Note, 2009 | Promissory Notes | Commencing December 31, 2012 through September 30, 2013
Debt Instrument [Line Items]
Quarterly amortization of principal		1,625,000
Mohegan Tribe Promissory Note, 2009 | Promissory Notes | Commencing December 31, 2013
Debt Instrument [Line Items]
Quarterly amortization of principal		875,000
Mohegan Tribe Promissory Note, 2009 | Promissory Notes | Commencing June 30, 2015
Debt Instrument [Line Items]
Periodic payment, interest		1,300,000
Quarterly amortization of principal		875,000
Mohegan Tribe Promissory Note, 2009 | Promissory Notes | Commencing September 30, 2015
Debt Instrument [Line Items]
Quarterly amortization of principal		$ 875,000
Mohegan Tribe Minor's Trust Promissory Note, 2012 | Promissory Notes
Debt Instrument [Line Items]
Loan face amount	$ 20,000,000
Note stated interest rate	10.00%
Accrued interest payable			1,700,000	416,000
Mohegan Tribe Minor's Trust Promissory Note, 2012 | Promissory Notes | Commencing September 30, 2015 through March 31, 2016
Debt Instrument [Line Items]
Periodic payment, interest	$ 800,000
Mohegan Tribe Minor's Trust Promissory Note, 2012 | Promissory Notes | Commencing December 31, 2012 through March 31, 2014
Debt Instrument [Line Items]
Quarterly amortization of principal	500,000
Mohegan Tribe Minor's Trust Promissory Note, 2012 | Promissory Notes | Commencing December 31, 2012 through September 30, 2014
Debt Instrument [Line Items]
Quarterly amortization of principal	500,000
Mohegan Tribe Minor's Trust Promissory Note, 2012 | Promissory Notes | Commencing December 31, 2014 to Maturity
Debt Instrument [Line Items]
Quarterly amortization of principal	1,500,000
Mohegan Tribe Minor's Trust Promissory Note, 2012 | Promissory Notes | Commencing March 31, 2017
Debt Instrument [Line Items]
Quarterly amortization of principal	$ 10,000,000
2013 Mohegan Tribe Promissory Note | Promissory Notes
Debt Instrument [Line Items]
Loan face amount					$ 7,400,000
Note stated interest rate					4.00%
Accrued interest payable			$ 1,000	$ 1,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) $ in Thousands	Mar. 05, 2015arooms	Jun. 30, 2015USD ($)	Jun. 30, 2014USD ($)	Jun. 30, 2015USD ($)	Jun. 30, 2014USD ($)
Related Party Transaction [Line Items]
Distributions to Mohegan Tribe				$ 32,500	$ 32,500
Minimum Future Rental Expense
Minimum future rental expense - Remainder of 2015		$ 0		0
Minimum future rental expense - 2016		0		0
Minimum future rental expense - 2017		6,327		6,327
Minimum future rental expense - 2018		6,908		6,908
Minimum future rental expense - 2019		7,011		7,011
Minimum future rental expense - Thereafter		224,682		224,682
Total minimum future rental expense		244,928		244,928
Mohegan Tribe of Indians of Connecticut
Related Party Transaction [Line Items]
Distributions to Mohegan Tribe		12,500	$ 12,500	32,500	32,500
Expenses for services provided to related party		7,200	6,200	21,400	20,500
Incurred interest expense associated with a related party debt		529	541	1,600	1,700
Mohegan Tribal Utility Authority
Related Party Transaction [Line Items]
Utilities purchased from related party		$ 3,900	$ 4,400	$ 13,300	$ 15,200
Mohegan Tribal Finance Authority
Related Party Transaction [Line Items]
Fourth Amendment, Amount of acres released for use | a	1.2
Fourth Amendment, Amount of rooms to be developed | rooms	400
Duration of the term of the Fourth Amendment	28 years 4 months

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details)	3 Months Ended		9 Months Ended
	Jun. 30, 2015USD ($)	Jun. 30, 2014USD ($)	Jun. 30, 2015USD ($)gaming_facilityslot_machine	Jun. 30, 2014USD ($)	Sep. 30, 2014USD ($)
Slot Win Contributions
Commitments and Contingencies [Line Items]
Contribution frequency period			12 months
Contribution determination criteria 1, percent of gross revenues from slot machines, lesser of			30.00%
Contribution determination criteria 2a, lesser of, percent of gross revenues from slot machines, greater of			25.00%
Contribution determination criteria 2b, lesser of, set cash contribution			$ 80,000,000
Contribution rate applied to excess free promotional play revenues in excess of limitation, if other than standard rate			25.00%
Limitation of excluded free promotional play as a percent of gross revenues from slot machines			11.00%
Slot win contributions	$ 37,000,000	$ 36,600,000	$ 107,800,000	$ 107,600,000
Slot win contributions outstanding	11,700,000		$ 11,700,000		$ 11,600,000
Pennsylvania Slot Machine Tax
Commitments and Contingencies [Line Items]
Tax rate applied to percent of gross revenues from slot machines			55.00%
Portion of taxed revenues subject to minimum annual local share assessment			2.00%
Minimum annual local share assessment			$ 10,000,000
Escrow deposit for tax payments	1,500,000		1,500,000
Slot machine tax expense recognized	31,100,000	31,400,000	88,700,000	91,800,000
Slot machine tax expense, outstanding	3,300,000		$ 3,300,000		4,600,000
Pennsylvania Slot Machine Tax | Downs Racing, L.P.
Commitments and Contingencies [Line Items]
Number of slot machines at Mohegan Sun at Pocono permitted by license | slot_machine			3,000
Permitted slot machine capacity (in slot machines) | slot_machine			5,000
Pennsylvania Table Game Tax
Commitments and Contingencies [Line Items]
Initial tax rate			12.00%
Additional local tax			2.00%
Table game tax expense recognized	1,800,000	1,600,000	$ 5,200,000	4,600,000
Table game tax expense outstanding	168,000		$ 168,000		156,000
Pennsylvania Regulatory Fee
Commitments and Contingencies [Line Items]
Fee rate, percent of gross revenues from slot machines and table games			1.50%
Regulatory fee recognized	1,200,000	1,200,000	$ 3,400,000	3,500,000
Regulatory fee outstanding	147,000		147,000		147,000
Pennsylvania Gaming Control Board Loans
Commitments and Contingencies [Line Items]
Loans granted by PGCB			36,100,000
Additional Loans granted by PGCB			$ 63,800,000
Number of authorized gaming facilities | gaming_facility			14
Number of authorized gaming facilities that have commenced operations | gaming_facility			12
PGCB loan repayment period			10 years
PGCB loan repayment expense	155,000	159,000	$ 468,000	479,000
Horsemen's Agreement
Commitments and Contingencies [Line Items]
Purses earned by horsemen and other fees outstanding	8,300,000		8,300,000		$ 8,100,000
Priority Distribution Agreement
Commitments and Contingencies [Line Items]
Annual limit of priority distribution payments			40,000,000
Priority distribution payments	$ 10,000,000	$ 4,900,000	$ 21,500,000	$ 14,600,000

RELINQUISHMENT AGREEMENT (Detai

RELINQUISHMENT AGREEMENT (Details) - USD ($)	Jan. 01, 2000	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014	Sep. 30, 2014	Sep. 30, 1998
RELINQUISHMENT AGREEMENT [Abstract]
Term of relinquishment agreement	15 years
Relinquishment liability		$ 0		$ 0		$ 25,200,000	$ 549,100,000
Relinquishment liability reassessment		0	$ 0	243,000	$ 0
Accretion of discount to the relinquishment liability		0	$ 552,000	227,000	1,654,000
Relinquishment Payments [Abstract]
Principal				24,400,000	29,129,000
Accretion of discount				778,000	2,071,000
Total relinquishment payments				25,200,000	$ 31,200,000
Accrued relinquishment payments		$ 0		$ 0		$ 13,200,000

COWLITZ PROJECT (Details)

COWLITZ PROJECT (Details) - Related Party [Domain] $ in Thousands	1 Months Ended			9 Months Ended	12 Months Ended
	Mar. 31, 2015Lease_Option	Jun. 30, 2013lawsuit	Mar. 31, 2013lawsuit	Jun. 30, 2015USD ($)	Sep. 30, 2014USD ($)gaming_facilitygaming_machinetable_game	Dec. 31, 2006a
Schedule of Long-term Development Projects [Line Items]
Carrying value of land				$ 1,349,997	$ 1,424,068
Cowlitz Project | Salishan-Mohegan
Schedule of Long-term Development Projects [Line Items]
Development fee				3.00%
Area of land purchased (in acres) | a						152
Term of management agreement					7 years
Management fee					24.00%
Number of authorized gaming facilities | gaming_facility					2
Number of authorized gaming machines, leasing | gaming_machine					975
Number of authorized gaming machines, operation | gaming_machine					3,000
Number of authorized table games, operation | table_game					125
Annual Rate					10.00%
Number of claims dismissed | lawsuit			2
New claims filed | lawsuit		2
Operating leases, term of contract	25 years
Operating leases, renewal term	25 years
Operating Lease, Term, Number of Options to Extend 25 year Lease | Lease_Option	2
Land | Cowlitz Project | Salishan-Mohegan
Schedule of Long-term Development Projects [Line Items]
Carrying value of land					$ 20,000

SEGMENT REPORTING (Details)

SEGMENT REPORTING (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2015USD ($)	Jun. 30, 2014USD ($)	Jun. 30, 2015USD ($)segment	Jun. 30, 2014USD ($)	Sep. 30, 2014USD ($)
Segment Reporting [Abstract]
Number of reportable segments | segment			2
Segment Reporting Information [Line Items]
Net revenues	$ 325,039	$ 326,336	$ 952,194	$ 955,842
Income (loss) from operations	61,499	48,982	160,279	127,338
Accretion of discount to the relinquishment liability	0	(552)	(227)	(1,654)
Interest income	1,906	1,701	5,554	4,947
Interest expense, net of capitalized interest	(35,660)	(36,426)	(107,692)	(111,692)
Loss on early extinguishment of debt	0	(2)	0	(62,277)
Other income (expense), net	(50)	59	(1,260)	(819)
Net income (loss)	27,695	13,762	56,654	(44,157)
Loss attributable to non-controlling interests	439	130	1,278	421
Net income (loss) attributable to Mohegan Tribal Gaming Authority	28,134	13,892	57,932	(43,736)
Capital expenditures incurred			9,038	26,984
Total assets	2,031,346		2,031,346		$ 2,055,960
Mohegan Sun
Segment Reporting Information [Line Items]
Net revenues	246,840	248,866	732,903	734,277
Income (loss) from operations	54,557	47,088	148,573	127,459
Capital expenditures incurred			6,899	15,204
Total assets	1,336,702		1,336,702		1,368,352
Mohegan Sun Pocono
Segment Reporting Information [Line Items]
Net revenues	77,932	77,194	218,456	220,863
Income (loss) from operations	12,842	9,936	31,423	26,555
Capital expenditures incurred			2,087	2,808
Total assets	554,329		554,329		551,655
Corporate and other
Segment Reporting Information [Line Items]
Net revenues	1,540	1,549	4,654	3,780
Income (loss) from operations	(5,900)	(8,042)	(19,717)	(26,676)
Capital expenditures incurred			52	8,972
Total assets	140,315		140,315		$ 135,953
Intersegment Elimination
Segment Reporting Information [Line Items]
Net revenues	$ (1,273)	$ (1,273)	$ (3,819)	$ (3,078)

SUPPLEMENTAL CONDENSED CONSOL39

SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL STATEMENT INFORMATION - Introduction (Details)	Jun. 30, 2015
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 CONSOL40

SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL STATEMENT INFORMATION - BALANCE SHEETS (Details) - USD ($) $ in Thousands		Jun. 30, 2015		Mar. 31, 2015	Sep. 30, 2014		Jun. 30, 2014		Mar. 31, 2014	Sep. 30, 2013
Current assets:
Cash and cash equivalents		$ 70,160			$ 49,108		$ 71,658			$ 63,624
Restricted cash		4,786			675
Receivables, net		30,273			30,640
Inventories		15,516			14,544
Other current assets		17,977			16,997
Total current assets		138,712			111,964
Non-current assets:
Property and equipment, net		1,349,997			1,424,068
Goodwill		39,459			39,459
Other intangible assets, net		406,856			405,109
Other assets, net		96,322			75,360
Inter-company receivables		0			0
Investment in subsidiaries		0			0
Total assets		2,031,346			2,055,960
Current liabilities:
Current portion of long-term debt		19,366			29,308
Current portion of relinquishment liability		0			25,194
Due to Mohegan Tribe		5,875			2,250
Current portion of capital leases		816			793
Trade payables		14,146			24,086
Construction payables		2,530			5,832
Accrued interest payable		28,718			8,659
Other current liabilities		146,735			127,175
Total current liabilities		218,186			223,297
Non-current liabilities:
Long-term debt, net of current portion		1,635,288			1,675,958
Due to Mohegan Tribe, net of current portion		18,920			23,420
Capital leases, net of current portion		1,730			2,345
Other long-term liabilities		7,166			6,113
Inter-company payables		0			0
Accumulated losses in excess of investment in subsidiaries		0			0
Total liabilities		1,881,290			1,931,133
Capital:
Retained earnings		150,490			125,058
Mohegan Tribal Gaming Authority capital		150,490			125,058
Non-controlling interests		(434)			(231)
Total capital		150,056		$ 134,861	124,827		122,728		$ 121,466	199,385
Total liabilities and capital		2,031,346			2,055,960
Authority
Current assets:
Cash and cash equivalents		48,949			33,939		56,213			44,060
Restricted cash		63			47
Receivables, net		25,337			27,537
Inventories		14,147			13,339
Other current assets		16,580			15,559
Total current assets		105,076			90,421
Non-current assets:
Property and equipment, net		1,096,661			1,142,363
Goodwill		0			0
Other intangible assets, net		120,309			120,395
Other assets, net		24,869			28,625
Inter-company receivables		247,979			228,122
Investment in subsidiaries		316,094			325,651
Total assets		1,910,988			1,935,577
Current liabilities:
Current portion of long-term debt		18,757			28,893
Current portion of relinquishment liability					25,194
Due to Mohegan Tribe		0			0
Current portion of capital leases		816			793
Trade payables		12,311			18,893
Construction payables		2,170			4,411
Accrued interest payable		25,347			5,725
Other current liabilities		107,025			90,684
Total current liabilities		166,426			174,593
Non-current liabilities:
Long-term debt, net of current portion		1,589,963			1,630,958
Due to Mohegan Tribe, net of current portion		0			0
Capital leases, net of current portion		1,730			2,345
Other long-term liabilities		2,063			2,307
Inter-company payables		0			0
Accumulated losses in excess of investment in subsidiaries		0			0
Total liabilities		1,760,182			1,810,203
Capital:
Retained earnings		150,806			125,374
Mohegan Tribal Gaming Authority capital		150,806			125,374
Non-controlling interests		0			0
Total capital		150,806			125,374
Total liabilities and capital		1,910,988			1,935,577
Total Guarantor Subsidiaries
Current assets:
Cash and cash equivalents		20,123	[1],[2]		14,767	[2],[3]	11,897	[4]		18,655	[4]
Restricted cash		4,316	[1]		628	[3]
Receivables, net		4,347	[1]		2,637	[3]
Inventories		1,369	[1]		1,205	[3]
Other current assets		1,339	[1]		1,182	[3]
Total current assets		31,494	[1]		20,419	[3]
Non-current assets:
Property and equipment, net		214,402	[1]		222,425	[3]
Goodwill		39,459	[1]		39,459	[3]
Other intangible assets, net		284,492	[1]		284,714	[3]
Other assets, net		4,040	[1]		3,970	[3]
Inter-company receivables		85,486	[1]		65,981	[3]
Investment in subsidiaries		0	[1]		0	[3]
Total assets		659,373	[1]		636,968	[3]
Current liabilities:
Current portion of long-term debt		0	[1]		0	[3]
Current portion of relinquishment liability	[3]				0
Due to Mohegan Tribe		0	[1]		0	[3]
Current portion of capital leases		47	[1]		58	[3]
Trade payables		1,787	[1]		5,181	[3]
Construction payables		260	[1]		794	[3]
Accrued interest payable		0	[1]		0	[3]
Other current liabilities		37,875	[1]		29,504	[3]
Total current liabilities		39,969	[1]		35,537	[3]
Non-current liabilities:
Long-term debt, net of current portion		0	[1]		0	[3]
Due to Mohegan Tribe, net of current portion		0	[1]		0	[3]
Capital leases, net of current portion		5,781	[1]		6,111	[3]
Other long-term liabilities		0	[1]		0	[3]
Inter-company payables		241,094	[1]		225,269	[3]
Accumulated losses in excess of investment in subsidiaries		38,440	[1]		31,680	[3]
Total liabilities		325,284	[1]		298,597	[3]
Capital:
Retained earnings		334,089	[1]		338,371	[3]
Mohegan Tribal Gaming Authority capital		334,089	[1]		338,371	[3]
Non-controlling interests		0	[1]		0	[3]
Total capital		334,089	[1]		338,371	[3]
Total liabilities and capital		659,373	[1]		636,968	[3]
Total Non-Guarantor Subsidiaries and Entities
Current assets:
Cash and cash equivalents		1,088	[5],[6]		402	[6],[7]	3,548	[8]		909	[8]
Restricted cash		407	[5]		0	[7]
Receivables, net		2,025	[5]		1,287	[7]
Inventories		0	[5]		0	[7]
Other current assets		58	[5]		256	[7]
Total current assets		3,578	[5]		1,945	[7]
Non-current assets:
Property and equipment, net		38,934	[5]		59,280	[7]
Goodwill		0	[5]		0	[7]
Other intangible assets, net		2,055	[5]		0	[7]
Other assets, net		73,387	[5]		49,077	[7]
Inter-company receivables		44	[5]		0	[7]
Investment in subsidiaries		0	[5]		0	[7]
Total assets		117,998	[5]		110,302	[7]
Current liabilities:
Current portion of long-term debt		609	[5]		415	[7]
Current portion of relinquishment liability	[7]				0
Due to Mohegan Tribe		5,875	[5]		2,250	[7]
Current portion of capital leases		0	[5]		0	[7]
Trade payables		48	[5]		12	[7]
Construction payables		100	[5]		627	[7]
Accrued interest payable		3,371	[5]		2,934	[7]
Other current liabilities		3,224	[5]		7,750	[7]
Total current liabilities		13,227	[5]		13,988	[7]
Non-current liabilities:
Long-term debt, net of current portion		45,325	[5]		45,000	[7]
Due to Mohegan Tribe, net of current portion		18,920	[5]		23,420	[7]
Capital leases, net of current portion		0	[5]		0	[7]
Other long-term liabilities		5,103	[5]		3,806	[7]
Inter-company payables		92,415	[5]		68,834	[7]
Accumulated losses in excess of investment in subsidiaries		0	[5]		0	[7]
Total liabilities		174,990	[5]		155,048	[7]
Capital:
Retained earnings		(57,390)	[5]		(44,746)	[7]
Mohegan Tribal Gaming Authority capital		(57,390)	[5]		(44,746)	[7]
Non-controlling interests		398	[5]		0	[7]
Total capital		(56,992)	[5]		(44,746)	[7]
Total liabilities and capital		117,998	[5]		110,302	[7]
Consolidating/Eliminating Adjustments
Current assets:
Cash and cash equivalents		0			0		$ 0			$ 0
Restricted cash		0			0
Receivables, net		(1,436)			(821)
Inventories		0			0
Other current assets		0			0
Total current assets		(1,436)			(821)
Non-current assets:
Property and equipment, net		0			0
Goodwill		0			0
Other intangible assets, net		0			0
Other assets, net		(5,974)			(6,312)
Inter-company receivables		(333,509)			(294,103)
Investment in subsidiaries		(316,094)			(325,651)
Total assets		(657,013)			(626,887)
Current liabilities:
Current portion of long-term debt		0			0
Current portion of relinquishment liability					0
Due to Mohegan Tribe		0			0
Current portion of capital leases		(47)			(58)
Trade payables		0			0
Construction payables		0			0
Accrued interest payable		0			0
Other current liabilities		(1,389)			(763)
Total current liabilities		(1,436)			(821)
Non-current liabilities:
Long-term debt, net of current portion		0			0
Due to Mohegan Tribe, net of current portion		0			0
Capital leases, net of current portion		(5,781)			(6,111)
Other long-term liabilities		0			0
Inter-company payables		(333,509)			(294,103)
Accumulated losses in excess of investment in subsidiaries		(38,440)			(31,680)
Total liabilities		(379,166)			(332,715)
Capital:
Retained earnings		(277,015)			(293,941)
Mohegan Tribal Gaming Authority capital		(277,015)			(293,941)
Non-controlling interests		(832)			(231)
Total capital		(277,847)			(294,172)
Total liabilities and capital		$ (657,013)			$ (626,887)
[1]	Includes the Pocono Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming.
[2]	Includes the Pocono Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming.
[3]	Includes the Pocono Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming.
[4]	Includes the Pocono Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming.
[5]	Includes Mohegan Lacrosse, MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries.
[6]	Includes Mohegan Lacrosse, MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries.
[7]	Includes MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries.
[8]	Includes MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries.

SUPPLEMENTAL CONDENSED CONSOL41

SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL STATEMENT INFORMATION - STATEMENTS OF INCOME (Details) - USD ($) $ in Thousands		3 Months Ended					9 Months Ended				12 Months Ended
		Jun. 30, 2015		Mar. 31, 2015	Jun. 30, 2014		Jun. 30, 2015		Jun. 30, 2014		Sep. 30, 2014	Sep. 30, 2010
Revenues:
Gaming		$ 284,713			$ 284,801		$ 837,463		$ 837,954
Food and beverage		23,021			23,273		66,811		68,605
Hotel		12,700			12,160		37,199		34,763
Retail, entertainment and other		29,825			31,542		82,231		87,065
Gross revenues		350,259			351,776		1,023,704		1,028,387
Less-Promotional allowances		(25,220)			(25,440)		(71,510)		(72,545)
Net revenues		325,039			326,336		952,194		955,842
Operating costs and expenses:
Gaming		164,229			171,533		485,994		513,574
Food and beverage		10,323			10,359		31,363		31,207
Hotel		3,788			3,950		10,767		11,744
Retail, entertainment and other		12,447			13,318		34,268		37,446
Advertising, general and administrative		46,522			48,929		140,946		143,740
Corporate		7,119			9,259		23,400		29,551
Depreciation and amortization		19,086			20,070		58,703		60,067
(Gain) loss on disposition of assets		26			(64)		845		(12)
Severance		0			0		3,370		0
Impairment of Project Horizon		0		$ 2,500	0		2,502		0		$ 5,000	$ 58,100
Relinquishment liability reassessment		0			0		(243)		0
Pre-opening		0			0		0		1,187
Total operating costs and expenses		263,540			277,354		791,915		828,504
Income from operations		61,499			48,982		160,279		127,338
Other income (expense):
Accretion of discount to the relinquishment liability		0			(552)		(227)		(1,654)
Interest income		1,906			1,701		5,554		4,947
Interest expense, net of capitalized interest		(35,660)			(36,426)		(107,692)		(111,692)
Loss on early extinguishment of debt		0			(2)		0		(62,277)
Loss on interests in subsidiaries		0			0		0		0
Other income (expense), net		(50)			59		(1,260)		(819)
Total other expense		(33,804)			(35,220)		(103,625)		(171,495)
Net income (loss)		27,695			13,762		56,654		(44,157)
Loss attributable to non-controlling interests		439			130		1,278		421
Net income (loss) attributable to Mohegan Tribal Gaming Authority		28,134			13,892		57,932		(43,736)
Authority
Revenues:
Gaming		213,199			213,600		635,777		632,604
Food and beverage		15,378			15,512		45,708		46,881
Hotel		11,222			10,855		33,141		31,870
Retail, entertainment and other		24,556			24,888		71,169		75,835
Gross revenues		264,355			264,855		785,795		787,190
Less-Promotional allowances		(19,386)			(18,959)		(55,536)		(56,186)
Net revenues		244,969			245,896		730,259		731,004
Operating costs and expenses:
Gaming		113,712			120,236		341,772		364,858
Food and beverage		7,981			7,921		25,191		24,660
Hotel		3,517			3,809		10,248		11,435
Retail, entertainment and other		10,475			11,961		29,322		34,149
Advertising, general and administrative		37,970			39,261		116,711		117,579
Corporate		3,269			3,598		12,471		10,071
Depreciation and amortization		15,496			16,397		47,739		49,091
(Gain) loss on disposition of assets		26			(66)		843		(15)
Severance							3,244
Impairment of Project Horizon							2,502
Relinquishment liability reassessment							(243)
Pre-opening									0
Total operating costs and expenses		192,446			203,117		589,800		611,828
Income from operations		52,523			42,779		140,459		119,176
Other income (expense):
Accretion of discount to the relinquishment liability					(552)		(227)		(1,654)
Interest income		10			20		32		65
Interest expense, net of capitalized interest		(23,563)			(23,953)		(71,260)		(73,242)
Loss on early extinguishment of debt					(2)				(62,277)
Loss on interests in subsidiaries		(832)			(4,426)		(11,079)		(25,945)
Other income (expense), net		(4)			26		7		141
Total other expense		(24,389)			(28,887)		(82,527)		(162,912)
Net income (loss)		28,134			13,892		57,932		(43,736)
Loss attributable to non-controlling interests		0			0		0		0
Net income (loss) attributable to Mohegan Tribal Gaming Authority		28,134			13,892		57,932		(43,736)
Total Guarantor Subsidiaries
Revenues:
Gaming		71,514	[1]		71,201	[2]	201,686	[3]	205,350	[4]
Food and beverage		7,615	[1]		7,761	[2]	20,983	[3]	21,724	[4]
Hotel		1,478	[1]		1,305	[2]	4,058	[3]	2,893	[4]
Retail, entertainment and other		4,716	[1]		6,359	[2]	9,167	[3]	10,484	[4]
Gross revenues		85,323	[1]		86,626	[2]	235,894	[3]	240,451	[4]
Less-Promotional allowances		(5,095)	[1]		(5,500)	[2]	(14,892)	[3]	(15,367)	[4]
Net revenues		80,228	[1]		81,126	[2]	221,002	[3]	225,084	[4]
Operating costs and expenses:
Gaming		50,517	[1]		51,297	[2]	144,222	[3]	148,716	[4]
Food and beverage		2,342	[1]		2,438	[2]	6,172	[3]	6,547	[4]
Hotel		1,484	[1]		1,354	[2]	4,158	[3]	3,207	[4]
Retail, entertainment and other		2,027	[1]		2,309	[2]	3,653	[3]	4,251	[4]
Advertising, general and administrative		8,809	[1]		9,709	[2]	24,698	[3]	26,240	[4]
Corporate		0	[1]		0	[2]	0	[3]	0	[4]
Depreciation and amortization		3,306	[1]		3,420	[2]	10,113	[3],[5]	10,318	[4],[6]
(Gain) loss on disposition of assets		0	[1]		2	[2]	2	[3]	3	[4]
Severance	[3]						126
Impairment of Project Horizon	[3]						0
Relinquishment liability reassessment	[3]						0
Pre-opening	[4]								1,187
Total operating costs and expenses		68,485	[1]		70,529	[2]	193,144	[3]	200,469	[4]
Income from operations		11,743	[1]		10,597	[2]	27,858	[3]	24,615	[4]
Other income (expense):
Accretion of discount to the relinquishment liability					0	[2]	0	[3],[5]	0	[4],[6]
Interest income		1,663	[1]		1,300	[2]	4,636	[3]	3,397	[4]
Interest expense, net of capitalized interest		(9,956)	[1]		(10,392)	[2]	(30,055)	[3]	(32,597)	[4]
Loss on early extinguishment of debt					0	[2]			0	[4]
Loss on interests in subsidiaries		(1,819)	[1]		(5,022)	[2]	(6,760)	[3]	(17,439)	[4]
Other income (expense), net		0	[1]		0	[2]	0	[3]	0	[4]
Total other expense		(10,112)	[1]		(14,114)	[2]	(32,179)	[3]	(46,639)	[4]
Net income (loss)		1,631	[1]		(3,517)	[2]	(4,321)	[3],[5]	(22,024)	[4],[6]
Loss attributable to non-controlling interests		0	[1]		0	[2]	0	[3]	0	[4]
Net income (loss) attributable to Mohegan Tribal Gaming Authority		1,631	[1]		(3,517)	[2]	(4,321)	[3]	(22,024)	[4]
Total Non-Guarantor Subsidiaries and Entities
Revenues:
Gaming		0	[7]		0	[8]	0	[9]	0	[10]
Food and beverage		28	[7]		0	[8]	120	[9]	0	[10]
Hotel		0	[7]		0	[8]	0	[9]	0	[10]
Retail, entertainment and other		1,826	[7]		1,568	[8]	5,714	[9]	3,824	[10]
Gross revenues		1,854	[7]		1,568	[8]	5,834	[9]	3,824	[10]
Less-Promotional allowances		(6)	[7]		(6)	[8]	(9)	[9]	(15)	[10]
Net revenues		1,848	[7]		1,562	[8]	5,825	[9]	3,809	[10]
Operating costs and expenses:
Gaming		0	[7]		0	[8]	0	[9]	0	[10]
Food and beverage		0	[7]		0	[8]	0	[9]	0	[10]
Hotel		0	[7]		0	[8]	0	[9]	0	[10]
Retail, entertainment and other		678	[7]		0	[8]	2,366	[9]	0	[10]
Advertising, general and administrative		3,653	[7]		5,703	[8]	10,646	[9]	19,604	[10]
Corporate		0	[7]		0	[8]	0	[9]	0	[10]
Depreciation and amortization		284	[7]		253	[8]	851	[9],[11]	658	[10],[12]
(Gain) loss on disposition of assets		0	[7]		0	[8]	0	[9]	0	[10]
Severance	[9]						0
Impairment of Project Horizon							0
Relinquishment liability reassessment	[11]						0
Pre-opening	[10]								0
Total operating costs and expenses		4,615	[7]		5,956	[8]	13,863	[9]	20,262	[10]
Income from operations		(2,767)	[7]		(4,394)	[8]	(8,038)	[9]	(16,453)	[10]
Other income (expense):
Accretion of discount to the relinquishment liability					0	[8]	0	[9],[11]	0	[10],[12]
Interest income		1,961	[7]		1,763	[8]	5,813	[9]	5,100	[10]
Interest expense, net of capitalized interest		(3,869)	[7]		(3,463)	[8]	(11,304)	[9]	(9,468)	[10]
Loss on early extinguishment of debt					0	[8]			0	[10]
Loss on interests in subsidiaries		0	[7]		0	[8]	0	[9]	0	[10]
Other income (expense), net		(46)	[7]		33	[8]	(1,267)	[9]	(960)	[10]
Total other expense		(1,954)	[7]		(1,667)	[8]	(6,758)	[9]	(5,328)	[10]
Net income (loss)		(4,721)	[7]		(6,061)	[8]	(14,796)	[9],[11]	(21,781)	[10],[12]
Loss attributable to non-controlling interests		217	[7]		0	[8]	677	[9]	0	[10]
Net income (loss) attributable to Mohegan Tribal Gaming Authority		(4,504)	[7]		(6,061)	[8]	(14,119)	[9]	(21,781)	[10]
Consolidating/Eliminating Adjustments
Revenues:
Gaming		0			0		0		0
Food and beverage		0			0		0		0
Hotel		0			0		0		0
Retail, entertainment and other		(1,273)			(1,273)		(3,819)		(3,078)
Gross revenues		(1,273)			(1,273)		(3,819)		(3,078)
Less-Promotional allowances		(733)			(975)		(1,073)		(977)
Net revenues		(2,006)			(2,248)		(4,892)		(4,055)
Operating costs and expenses:
Gaming		0			0		0		0
Food and beverage		0			0		0		0
Hotel		(1,213)			(1,213)		(3,639)		(2,898)
Retail, entertainment and other		(733)			(952)		(1,073)		(954)
Advertising, general and administrative		(3,910)			(5,744)		(11,109)		(19,683)
Corporate		3,850			$ 5,661		10,929		19,480
Depreciation and amortization		0					0		0
(Gain) loss on disposition of assets		0					0		0
Severance							0
Impairment of Project Horizon							0
Relinquishment liability reassessment							0
Pre-opening									0
Total operating costs and expenses		(2,006)			$ (2,248)		(4,892)		(4,055)
Income from operations		0			0		0		0
Other income (expense):
Accretion of discount to the relinquishment liability					0		0		0
Interest income		(1,728)			(1,382)		(4,927)		(3,615)
Interest expense, net of capitalized interest		1,728			1,382		4,927		3,615
Loss on early extinguishment of debt					0				0
Loss on interests in subsidiaries		2,651			9,448		17,839		43,384
Other income (expense), net		0			0		0		0
Total other expense		2,651			9,448		17,839		43,384
Net income (loss)		2,651			9,448		17,839		43,384
Loss attributable to non-controlling interests		222			130		601		421
Net income (loss) attributable to Mohegan Tribal Gaming Authority		$ 2,873			$ 9,578		$ 18,440		$ 43,805
[1]	Includes the Pocono Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming.
[2]	Includes the Pocono Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming.
[3]	Includes the Pocono Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming.
[4]	Includes the Pocono Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming.
[5]	Includes the Pocono Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming.
[6]	Includes the Pocono Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming.
[7]	Includes Mohegan Lacrosse, MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries.
[8]	Includes MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries.
[9]	Includes Mohegan Lacrosse, MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries.
[10]	Includes MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries.
[11]	Includes Mohegan Lacrosse, MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries.
[12]	Includes MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries.

SUPPLEMENTAL CONDENSED CONSOL42

SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL STATEMENT INFORMATION - STATEMENTS OF CASH FLOWS (Details) - USD ($) $ in Thousands		3 Months Ended					9 Months Ended				12 Months Ended
		Jun. 30, 2015		Mar. 31, 2015	Jun. 30, 2014		Jun. 30, 2015		Jun. 30, 2014		Sep. 30, 2014		Sep. 30, 2010
Cash flows provided by (used in) operating activities:
Net income (loss)		$ 27,695			$ 13,762		$ 56,654		$ (44,157)
Adjustments to reconcile net income (loss) to net cash flows provided by (used in) operating activities:
Depreciation and amortization		19,086			20,070		58,703		60,067
Relinquishment liability reassessment		0			0		(243)		0
Accretion of discount to the relinquishment liability		0			552		227		1,654
Cash paid for accretion of discount to the relinquishment liability							(778)		(2,071)
Loss on early extinguishment of debt							0		58,481
Payments of tender offer costs and discounts							0		(48,155)
Amortization of debt issuance costs and accretion of bond discounts							5,757		6,164
Provision for losses on receivables							3,399		2,953
Impairment of Project Horizon		0		$ 2,500	0		2,502		0		$ 5,000		$ 58,100
(Gain) loss on disposition of assets							845		(12)
Loss from unconsolidated affiliates							1,302		794
Inter-company transactions							0		0
Changes in operating assets and liabilities:
Increase in receivables							(282)		(5,389)
Increase in inventories							(972)		(1,713)
Increase in other assets							(6,317)		(4,660)
Increase (decrease) in trade payables							(9,803)		7,671
Increase in accrued interest							20,059		7,709
Increase in other liabilities							13,430		8,987
Net cash flows provided by operating activities							144,483		48,323
Cash flows provided by (used in) investing activities:
Purchases of property and equipment, including change in construction payables							(12,081)		(28,901)
Issuance of third-party loans and advances							(2,201)		(1,392)
Payments received on third-party loans							117		606
(Increase) decrease in restricted cash, net							(782)		14,150
Proceeds from asset sales							1,577		105
Investments in the New England Black Wolves							(500)		0
Investments in unconsolidated affiliates							0		(29)
Inter-company transactions							0		0
Net cash flows used in investing activities							(13,870)		(15,461)
Cash flows provided by (used in) financing activities:
Repayments to Mohegan Tribe							(875)		(2,750)
Repayments of other long-term debt							(9,900)		(191,088)
Principal portion of relinquishment liability payments							(24,400)		(29,129)
Distributions to Mohegan Tribe							(32,500)		(32,500)
Payments of financing fees							0		(12,631)
Payments on capital lease obligations							(726)		(1,709)
Inter-company transactions							0		0
Net cash flows used in financing activities							(109,561)		(24,828)
Net increase in cash and cash equivalents							21,052		8,034
Cash and cash equivalents at beginning of period							49,108		63,624		63,624
Cash and cash equivalents at end of period		70,160			71,658		70,160		71,658		49,108
Credit Facility | Bank Credit Facility - Term
Cash flows provided by (used in) financing activities:
Credit facility/line of credit repayments							0		(393,000)
Credit Facility | Prior Term Loan Facility
Cash flows provided by (used in) financing activities:
Credit facility/line of credit repayments							0		(222,103)
Credit Facility | Senior Secured Credit Facility - Revolving, due June 2018
Cash flows provided by (used in) financing activities:
Credit facility/line of credit borrowings							299,000		193,000
Credit facility/line of credit repayments							(328,000)		(173,000)
Credit Facility | Senior Secured Credit Facility - Term Loan A
Cash flows provided by (used in) financing activities:
Credit facility/line of credit borrowings							0		124,343
Credit facility/line of credit repayments							(5,469)		(1,563)
Credit Facility | Senior Secured Credit Facility - Term Loan B
Cash flows provided by (used in) financing activities:
Credit facility/line of credit borrowings							0		720,952
Credit facility/line of credit repayments							(3,650)		(3,650)
Credit Facility | Line of Credit
Cash flows provided by (used in) financing activities:
Credit facility/line of credit borrowings							332,124		258,415
Credit facility/line of credit repayments							(335,165)		(258,415)
Authority
Cash flows provided by (used in) operating activities:
Net income (loss)		28,134			13,892		57,932		(43,736)
Adjustments to reconcile net income (loss) to net cash flows provided by (used in) operating activities:
Depreciation and amortization		15,496			16,397		47,739		49,091
Relinquishment liability reassessment							(243)
Accretion of discount to the relinquishment liability					552		227		1,654
Cash paid for accretion of discount to the relinquishment liability							(778)		(2,071)
Loss on early extinguishment of debt									58,481
Payments of tender offer costs and discounts									(48,155)
Amortization of debt issuance costs and accretion of bond discounts							5,518		5,925
Provision for losses on receivables							447		877
Impairment of Project Horizon							2,502
(Gain) loss on disposition of assets							843		(15)
Loss from unconsolidated affiliates							38		(154)
Inter-company transactions							(18,858)		(6,466)
Changes in operating assets and liabilities:
Increase in receivables							1,856		(3,409)
Increase in inventories							(808)		(1,342)
Increase in other assets							(876)		992
Increase (decrease) in trade payables							(6,448)		6,288
Increase in accrued interest							19,622		9,114
Increase in other liabilities							13,501		1,231
Net cash flows provided by operating activities							122,214		28,305
Cash flows provided by (used in) investing activities:
Purchases of property and equipment, including change in construction payables							(8,799)		(14,680)
Issuance of third-party loans and advances							0		0
Payments received on third-party loans							117		606
(Increase) decrease in restricted cash, net							(27)		44
Proceeds from asset sales							1,577		105
Investments in the New England Black Wolves							0
Investments in unconsolidated affiliates									0
Inter-company transactions							8,558		19,812
Net cash flows used in investing activities							1,426		5,887
Cash flows provided by (used in) financing activities:
Repayments to Mohegan Tribe							0		0
Repayments of other long-term debt							(9,844)		(191,049)
Principal portion of relinquishment liability payments							(24,400)		(29,129)
Distributions to Mohegan Tribe							(32,500)		(32,500)
Payments of financing fees									(12,631)
Payments on capital lease obligations							(726)		(1,709)
Inter-company transactions							0		0
Net cash flows used in financing activities							(108,630)		(22,039)
Net increase in cash and cash equivalents							15,010		12,153
Cash and cash equivalents at beginning of period							33,939		44,060		44,060
Cash and cash equivalents at end of period		48,949			56,213		48,949		56,213		33,939
Authority | Credit Facility | Bank Credit Facility - Term
Cash flows provided by (used in) financing activities:
Credit facility/line of credit repayments									(393,000)
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, due June 2018
Cash flows provided by (used in) financing activities:
Credit facility/line of credit borrowings							299,000		193,000
Credit facility/line of credit repayments							(328,000)		(173,000)
Authority | 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
Credit facility/line of credit repayments							(5,469)		(1,563)
Authority | 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
Credit facility/line of credit repayments							(3,650)		(3,650)
Authority | Credit Facility | Line of Credit
Cash flows provided by (used in) financing activities:
Credit facility/line of credit borrowings							332,124		258,415
Credit facility/line of credit repayments							(335,165)		(258,415)
Total Guarantor Subsidiaries
Cash flows provided by (used in) operating activities:
Net income (loss)		1,631	[1]		(3,517)	[2]	(4,321)	[3],[4]	(22,024)	[5],[6]
Adjustments to reconcile net income (loss) to net cash flows provided by (used in) operating activities:
Depreciation and amortization		3,306	[1]		3,420	[2]	10,113	[3],[4]	10,318	[5],[6]
Relinquishment liability reassessment	[4]						0
Accretion of discount to the relinquishment liability					0	[2]	0	[3],[4]	0	[5],[6]
Cash paid for accretion of discount to the relinquishment liability							0	[3]	0	[5]
Loss on early extinguishment of debt	[5]								0
Payments of tender offer costs and discounts	[5]								0
Amortization of debt issuance costs and accretion of bond discounts							0	[3]	0	[5]
Provision for losses on receivables							270	[3]	183	[5]
Impairment of Project Horizon	[4]						0
(Gain) loss on disposition of assets							2	[3]	3	[5]
Loss from unconsolidated affiliates							0	[3]	0	[5]
Inter-company transactions							31,889	[3]	46,421	[5]
Changes in operating assets and liabilities:
Increase in receivables							(1,980)	[3]	(1,849)	[5]
Increase in inventories							(164)	[3]	(371)	[5]
Increase in other assets							(237)	[3]	(229)	[5]
Increase (decrease) in trade payables							(3,394)	[3]	1,382	[5]
Increase in accrued interest							0	[3]	0	[5]
Increase in other liabilities							5,399	[3]	2,562	[5]
Net cash flows provided by operating activities							37,577	[3]	36,396	[5]
Cash flows provided by (used in) investing activities:
Purchases of property and equipment, including change in construction payables							(2,698)	[3]	(3,382)	[5]
Issuance of third-party loans and advances							0	[3]	0	[5]
Payments received on third-party loans							0	[3]	0	[5]
(Increase) decrease in restricted cash, net							(716)	[3]	2,063	[5]
Proceeds from asset sales							0	[3]	0	[5]
Investments in the New England Black Wolves	[3]						0
Investments in unconsolidated affiliates	[5]								0
Inter-company transactions							(14,915)	[3]	(21,079)	[5]
Net cash flows used in investing activities							(18,329)	[3]	(22,398)	[5]
Cash flows provided by (used in) financing activities:
Repayments to Mohegan Tribe							0	[3]	0	[5]
Repayments of other long-term debt							0	[3]	0	[5]
Principal portion of relinquishment liability payments							0	[3]	0	[5]
Distributions to Mohegan Tribe							0	[3]	0	[5]
Payments of financing fees	[5]								0
Payments on capital lease obligations							(37)	[3]	(28)	[5]
Inter-company transactions							(13,855)	[3]	(20,728)	[5]
Net cash flows used in financing activities							(13,892)	[3]	(20,756)	[5]
Net increase in cash and cash equivalents							5,356	[3]	(6,758)	[5]
Cash and cash equivalents at beginning of period							14,767	[3],[7]	18,655	[5]	18,655	[5]
Cash and cash equivalents at end of period		20,123	[3],[8]		11,897	[5]	20,123	[3],[8]	11,897	[5]	14,767	[3],[7]
Total Guarantor Subsidiaries | Credit Facility | Bank Credit Facility - Term
Cash flows provided by (used in) financing activities:
Credit facility/line of credit repayments	[5]								0
Total Guarantor Subsidiaries | Credit Facility | Prior Term Loan Facility
Cash flows provided by (used in) financing activities:
Credit facility/line of credit repayments	[5]								0
Total Guarantor Subsidiaries | Credit Facility | Senior Secured Credit Facility - Revolving, due June 2018
Cash flows provided by (used in) financing activities:
Credit facility/line of credit borrowings							0	[3]	0	[5]
Credit facility/line of credit repayments							0	[3]	0	[5]
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 borrowings	[5]								0
Credit facility/line of credit repayments							0	[3]	0	[5]
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 borrowings	[5]								0
Credit facility/line of credit repayments							0	[3]	0	[5]
Total Guarantor Subsidiaries | Credit Facility | Line of Credit
Cash flows provided by (used in) financing activities:
Credit facility/line of credit borrowings							0	[3]	0	[5]
Credit facility/line of credit repayments							0	[3]	0	[5]
Total Non-Guarantor Subsidiaries and Entities
Cash flows provided by (used in) operating activities:
Net income (loss)		(4,721)	[9]		(6,061)	[10]	(14,796)	[11],[12]	(21,781)	[13],[14]
Adjustments to reconcile net income (loss) to net cash flows provided by (used in) operating activities:
Depreciation and amortization		284	[9]		253	[10]	851	[11],[12]	658	[13],[14]
Relinquishment liability reassessment	[11]						0
Accretion of discount to the relinquishment liability					0	[10]	0	[11],[12]	0	[13],[14]
Cash paid for accretion of discount to the relinquishment liability							0	[11]	0	[13]
Loss on early extinguishment of debt	[13]								0
Payments of tender offer costs and discounts	[13]								0
Amortization of debt issuance costs and accretion of bond discounts							239	[11]	239	[13]
Provision for losses on receivables							2,682	[11]	1,893	[13]
Impairment of Project Horizon							0
(Gain) loss on disposition of assets							0	[11]	0	[13]
Loss from unconsolidated affiliates							1,264	[11]	948	[13]
Inter-company transactions							4,800	[11]	3,423	[13]
Changes in operating assets and liabilities:
Increase in receivables							(810)	[11]	(688)	[13]
Increase in inventories							0	[11]	0	[13]
Increase in other assets							(5,170)	[11]	(5,387)	[13]
Increase (decrease) in trade payables							39	[11]	1	[13]
Increase in accrued interest							437	[11]	(1,405)	[13]
Increase in other liabilities							(4,844)	[11]	5,749	[13]
Net cash flows provided by operating activities							(15,308)	[11]	(16,350)	[13]
Cash flows provided by (used in) investing activities:
Purchases of property and equipment, including change in construction payables							(584)	[11]	(10,839)	[13]
Issuance of third-party loans and advances							(2,201)	[11]	(1,392)	[13]
Payments received on third-party loans							0	[11]	0	[13]
(Increase) decrease in restricted cash, net							(39)	[11]	12,043	[13]
Proceeds from asset sales							0	[11]	0	[13]
Investments in the New England Black Wolves	[11]						(500)
Investments in unconsolidated affiliates	[13]								(29)
Inter-company transactions							37	[11]	0	[13]
Net cash flows used in investing activities							(3,287)	[11]	(217)	[13]
Cash flows provided by (used in) financing activities:
Repayments to Mohegan Tribe							(875)	[11]	(2,750)	[13]
Repayments of other long-term debt							(56)	[11]	(39)	[13]
Principal portion of relinquishment liability payments							0	[11]	0	[13]
Distributions to Mohegan Tribe							0	[11]	0	[13]
Payments of financing fees	[13]								0
Payments on capital lease obligations							0	[11]	0	[13]
Inter-company transactions							20,212	[11]	21,995	[13]
Net cash flows used in financing activities							19,281	[11]	19,206	[13]
Net increase in cash and cash equivalents							686	[11]	2,639	[13]
Cash and cash equivalents at beginning of period							402	[11],[15]	909	[13]	909	[13]
Cash and cash equivalents at end of period		1,088	[11],[16]		3,548	[13]	1,088	[11],[16]	3,548	[13]	402	[11],[15]
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	[13]								0
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	[13]								0
Total Non-Guarantor Subsidiaries and Entities | Credit Facility | Senior Secured Credit Facility - Revolving, due June 2018
Cash flows provided by (used in) financing activities:
Credit facility/line of credit borrowings							0	[11]	0	[13]
Credit facility/line of credit repayments							0	[11]	0	[13]
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 borrowings	[13]								0
Credit facility/line of credit repayments							0	[11]	0	[13]
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 borrowings	[13]								0
Credit facility/line of credit repayments							0	[11]	0	[13]
Total Non-Guarantor Subsidiaries and Entities | Credit Facility | Line of Credit
Cash flows provided by (used in) financing activities:
Credit facility/line of credit borrowings							0	[11]	0	[13]
Credit facility/line of credit repayments							0	[11]	0	[13]
Consolidating/Eliminating Adjustments
Cash flows provided by (used in) operating activities:
Net income (loss)		2,651			$ 9,448		17,839		43,384
Adjustments to reconcile net income (loss) to net cash flows provided by (used in) operating activities:
Depreciation and amortization		0					0		0
Relinquishment liability reassessment							0
Accretion of discount to the relinquishment liability					$ 0		0		0
Cash paid for accretion of discount to the relinquishment liability							0		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		0
Provision for losses on receivables							0		0
Impairment of Project Horizon							0
(Gain) loss on disposition of assets							0		0
Loss from unconsolidated affiliates							0		0
Inter-company transactions							(17,831)		(43,378)
Changes in operating assets and liabilities:
Increase in receivables							652		557
Increase in inventories							0		0
Increase in other assets							(34)		(36)
Increase (decrease) in trade payables							0		0
Increase in accrued interest							0		0
Increase in other liabilities							(626)		(555)
Net cash flows provided by operating activities							0		(28)
Cash flows provided by (used in) investing activities:
Purchases of property and equipment, including change in construction payables							0		0
Issuance of third-party loans and advances							0		0
Payments received on third-party loans							0		0
(Increase) decrease in restricted cash, net							0		0
Proceeds from asset sales							0		0
Investments in the New England Black Wolves							0
Investments in unconsolidated affiliates									0
Inter-company transactions							6,320		1,267
Net cash flows used in investing activities							6,320		1,267
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
Payments on capital lease obligations							37		28
Inter-company transactions							(6,357)		(1,267)
Net cash flows used in financing activities							(6,320)		(1,239)
Net increase in cash and cash equivalents							0		0
Cash and cash equivalents at beginning of period							0		0		0
Cash and cash equivalents at end of period		$ 0			$ 0		0		0		$ 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
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, due June 2018
Cash flows provided by (used in) financing activities:
Credit facility/line of credit borrowings							0		0
Credit facility/line of credit repayments							0		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 borrowings									0
Credit facility/line of credit repayments							0		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 borrowings									0
Credit facility/line of credit repayments							0		0
Consolidating/Eliminating Adjustments | Credit Facility | Line of Credit
Cash flows provided by (used in) financing activities:
Credit facility/line of credit borrowings							0		0
Credit facility/line of credit repayments							$ 0		$ 0
[1]	Includes the Pocono Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming.
[2]	Includes the Pocono Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming.
[3]	Includes the Pocono Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming.
[4]	Includes the Pocono Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming.
[5]	Includes the Pocono Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming.
[6]	Includes the Pocono Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming.
[7]	Includes the Pocono Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming.
[8]	Includes the Pocono Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming.
[9]	Includes Mohegan Lacrosse, MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries.
[10]	Includes MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries.
[11]	Includes Mohegan Lacrosse, MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries.
[12]	Includes Mohegan Lacrosse, MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries.
[13]	Includes MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries.
[14]	Includes MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries.
[15]	Includes MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries.
[16]	Includes Mohegan Lacrosse, MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries.

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) $ in Thousands	Aug. 11, 2015USD ($)$ / unit	Jul. 16, 2015USD ($)	Jun. 30, 2015USD ($)	Jun. 30, 2014USD ($)
Credit Facility | Senior Secured Credit Facility - Term Loan B
Subsequent Event [Line Items]
Increase in credit borrowings			$ 0	$ 720,952
Prepayment on line of credit			$ 3,650	$ 3,650
Subsequent Event
Subsequent Event [Line Items]
Amount outstanding	$ 100,200
Amount redeemed	$ 175,000
Redemption price per unit (usd per unit) | $ / unit	1,053.47
Percentage of outstanding debt redeemed	100.00%
Subsequent Event | Credit Facility | Senior Secured Credit Facility - Term Loan B
Subsequent Event [Line Items]
Increase in credit borrowings	$ 90,000
Subsequent Event | Senior Unsecured Notes | 2013 9 3/4% Senior Unsecured Notes
Subsequent Event [Line Items]
Proceeds from private placement	85,000
Amount outstanding	$ 585,000
Subsequent Event | Downs Lodging, LLC | Credit Facility | Downs Lodging Credit Facility
Subsequent Event [Line Items]
Prepayment on line of credit		$ 4,500