Mohegan Tribal Gaming Authority 10-K 29 Dec 15 2015 FY Annual report Financial data

DOCUMENT AND ENTITY INFORMATION

DOCUMENT AND ENTITY INFORMATION	12 Months Ended
	Sep. 30, 2015USD ($)shares
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-K
Document Period End Date	Sep. 30, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY
Amendment Flag	false
Entity Common Stock, Shares Outstanding | shares	0
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	Yes
Entity Current Reporting Status	Yes
Entity Public Float | $	$ 0

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2015	Sep. 30, 2014
Current assets:
Cash and cash equivalents	$ 65,754	$ 49,108
Restricted cash	1,762	675
Receivables, net	53,944	30,640
Inventories	15,546	14,544
Other current assets	18,530	16,997
Total current assets	155,536	111,964
Non-current assets:
Property and equipment, net	1,352,055	1,424,068
Goodwill	39,459	39,459
Other intangible assets, net	406,718	405,109
Other assets, net	66,365	54,931
Total assets	2,020,133	2,035,531
Current liabilities:
Current portion of long-term debt	49,194	29,302
Current portion of relinquishment liability	0	25,194
Due to Mohegan Tribe	6,000	2,250
Current portion of capital leases	824	793
Trade payables	15,016	24,086
Construction payables	13,137	5,832
Accrued interest payable	12,055	8,659
Other current liabilities	141,280	127,175
Total current liabilities	237,506	223,291
Non-current liabilities:
Long-term debt, net of current portion	1,593,730	1,655,535
Due to Mohegan Tribe, net of current portion	17,420	23,420
Capital leases, net of current portion	1,521	2,345
Other long-term liabilities	1,915	6,113
Total liabilities	$ 1,852,092	$ 1,910,704
Commitments and Contingencies
Capital:
Retained earnings	$ 169,452	$ 125,058
Mohegan Tribal Gaming Authority capital	169,452	125,058
Non-controlling interests	(1,411)	(231)
Total capital	168,041	124,827
Total liabilities and capital	$ 2,020,133	$ 2,035,531

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME (LOSS) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2015	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Revenues:
Gaming		$ 1,133,720	$ 1,133,563	$ 1,190,202
Food and beverage		89,720	91,655	86,251
Hotel		50,496	47,310	40,873
Retail, entertainment and other		115,030	119,134	118,559
Gross revenues		1,388,966	1,391,662	1,435,885
Less-Promotional allowances		(97,346)	(98,944)	(95,857)
Net revenues		1,291,620	1,292,718	1,340,028
Operating costs and expenses:
Gaming		651,900	687,021	708,929
Food and beverage		41,554	41,482	41,575
Hotel		14,934	15,807	14,339
Retail, entertainment and other		45,779	50,945	43,859
Advertising, general and administrative		188,924	190,639	192,673
Corporate		31,127	41,036	28,122
Depreciation and amortization		77,580	80,126	80,317
Loss on disposition of assets		1,018	(9)	241
Severance		3,370	0	29
Pre-opening		0	1,187	687
Impairment of Project Horizon	$ 2,500	2,502	4,981	0
Relinquishment liability reassessment		(243)	(1,905)	(249)
Total operating costs and expenses		1,058,445	1,111,310	1,110,522
Income (loss) from operations		233,175	181,408	229,506
Other income (expense):
Accretion of discount to the relinquishment liability		(227)	(2,205)	(4,974)
Interest income		7,983	7,066	6,271
Interest expense, net of capitalized interest		(143,876)	(147,933)	(170,150)
Loss on early extinguishment of debt		(3,987)	(62,041)	(11,516)
Other expense, net		(929)	(853)	(1,595)
Total other expense		(141,036)	(205,966)	(181,964)
Net income (loss)		92,139	(24,558)	47,542
Loss attributable to non-controlling interests		2,255	380	2,784
Net income (loss) attributable to Mohegan Tribal Gaming Authority		$ 94,394	$ (24,178)	$ 50,326

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN CAPITAL - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Total capital at beginning of period	$ 124,827	$ 199,385	$ 209,263
Non-controlling interest contributions	1,075
Net income (loss)	92,139	(24,558)	47,542
Distributions to Mohegan Tribe	(50,000)	(50,000)	(50,000)
Repurchase of membership interest			(7,420)
Total capital at end of period	168,041	124,827	199,385
Mohegan Tribal Gaming Authority
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Total capital at beginning of period	125,058	199,236	208,681
Non-controlling interest contributions	0
Net income (loss)	94,394	(24,178)	50,326
Distributions to Mohegan Tribe	(50,000)	(50,000)	(50,000)
Repurchase of membership interest			(9,771)
Total capital at end of period	169,452	125,058	199,236
Non-controlling Interests
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Total capital at beginning of period	(231)	149	582
Non-controlling interest contributions	1,075
Net income (loss)	(2,255)	(380)	(2,784)
Distributions to Mohegan Tribe	0	0	0
Repurchase of membership interest			2,351
Total capital at end of period	$ (1,411)	$ (231)	$ 149

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Cash flows provided by (used in) operating activities:
Net income (loss)	$ 92,139,000	$ (24,558,000)	$ 47,542,000
Adjustments to reconcile net income (loss) to net cash flows provided by operating activities:
Depreciation and amortization	77,580,000	80,126,000	80,317,000
Relinquishment liability reassessment	(243,000)	(1,905,000)	(249,000)
Accretion of discount to the relinquishment liability	227,000	2,205,000	4,974,000
Cash paid for accretion of discount to the relinquishment liability	(778,000)	(2,897,000)	(5,792,000)
Loss on early extinguishment of debt	2,269,000	58,245,000	4,531,000
Proceeds from bond premiums	2,125,000	0	0
Payments of tender offer costs and discounts	(2,894,000)	(48,155,000)	(3,104,000)
Amortization of debt issuance costs and accretion of bond premiums and discounts	7,771,000	8,037,000	12,285,000
Amortization of net deferred gain on settlement of derivative instruments	0	0	(76,000)
Provision for losses on receivables	5,878,000	6,146,000	3,436,000
Impairment of Project Horizon	2,502,000	4,981,000	0
(Gain) loss on disposition of assets	1,018,000	(9,000)	241,000
Loss from unconsolidated affiliates	972,000	826,000	1,553,000
Changes in operating assets and liabilities:
Increase in receivables	(5,340,000)	(7,159,000)	(648,000)
(Increase) decrease in inventories	(1,002,000)	(554,000)	448,000
(Increase) decrease in other assets	(12,152,000)	(3,531,000)	2,759,000
Increase (decrease) in trade payables	(8,984,000)	13,419,000	(2,143,000)
Decrease in accrued interest	(410,000)	(14,637,000)	(23,066,000)
Increase (decrease) in other liabilities	8,740,000	2,436,000	(20,057,000)
Net cash flows provided by operating activities	169,418,000	73,016,000	102,951,000
Cash flows provided by (used in) investing activities:
Purchases of property and equipment, including increase (decrease) in construction payables of $7,305, $(5,179) and $5,948, respectively	(22,460,000)	(35,079,000)	(59,597,000)
Issuance of third-party loans and advances	(4,080,000)	(1,804,000)	(2,033,000)
Payments received on third-party loans	157,000	644,000	139,000
(Increase) decrease in restricted cash, net	(1,526,000)	13,679,000	33,078,000
Proceeds from asset sales	1,615,000	134,000	216,000
Investments in the New England Black Wolves	(500,000)	0	0
Investments in unconsolidated affiliates	0	(29,000)	(4,971,000)
Net cash flows used in investing activities	(26,794,000)	(22,455,000)	(33,168,000)
Cash flows provided by (used in) financing activities:
Repayments to Mohegan Tribe	(2,250,000)	(3,250,000)	(9,950,000)
Proceeds from issuance of Senior Unsecured Notes, net of premiums	85,000,000
Repayments of other long-term debt	(186,816,000)	(212,323,000)	(495,601,000)
Principal portion of relinquishment liability payments	(24,400,000)	(46,574,000)	(45,350,000)
Distributions to Mohegan Tribe	(50,000,000)	(50,000,000)	(50,000,000)
Payments of financing fees	(2,360,000)	(12,395,000)	(11,957,000)
Payments on capital lease obligations	(927,000)	(2,168,000)	(3,385,000)
Net cash flows used in financing activities	(125,978,000)	(65,077,000)	(120,243,000)
Net increase (decrease) in cash and cash equivalents	16,646,000	(14,516,000)	(50,460,000)
Cash and cash equivalents at beginning of year	49,108,000	63,624,000	114,084,000
Cash and cash equivalents at end of year	65,754,000	49,108,000	63,624,000
Supplemental disclosures:
Cash paid during the year for interest	136,541,000	153,481,000	180,657,000
Repurchase of membership interest	0	0	7,420,000
Credit Facility | Prior Bank Credit Facility - Revolving
Cash flows provided by (used in) financing activities:
Line of Credit borrowings	0	0	3,000,000
Line of Credit repayments	0	0	(3,000,000)
Credit Facility | Prior Bank Credit Facility - Term
Cash flows provided by (used in) financing activities:
Line of Credit repayments	0	(393,000,000)	(4,000,000)
Credit Facility | Prior Term Loan Facility
Cash flows provided by (used in) financing activities:
Line of Credit repayments	0	(222,103,000)	0
Credit Facility | Senior Secured Credit Facility - Revolving
Cash flows provided by (used in) financing activities:
Line of Credit borrowings	442,000,000	310,000,000	0
Line of Credit repayments	(458,000,000)	(273,000,000)	0
Credit Facility | Senior Secured Credit Facility - Term Loan A
Cash flows provided by (used in) financing activities:
Line of Credit borrowings	0	124,343,000	0
Line of Credit repayments	(7,756,000)	(3,125,000)	0
Credit Facility | Senior Secured Credit Facility - Term Loan B
Cash flows provided by (used in) financing activities:
Line of Credit borrowings	87,911,000	720,952,000	0
Line of Credit repayments	(5,339,000)	(5,475,000)	0
Credit Facility | Bank of America, N.A. Line of Credit
Cash flows provided by (used in) financing activities:
Line of Credit borrowings	446,935,000	356,796,000	24,897,000
Line of Credit repayments	(449,976,000)	(353,755,000)	(24,897,000)
Senior Unsecured Notes
Cash flows provided by (used in) financing activities:
Proceeds from issuance of Senior Unsecured Notes, net of premiums	$ 85,000,000	$ 0	$ 500,000,000

CONSOLIDATED STATEMENTS OF CAS6

CONSOLIDATED STATEMENTS OF CASH FLOWS (Parentheticals) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Statement of Cash Flows [Abstract]
Increase (decrease) in construction payables	$ 7,305	$ (5,179)	$ 5,948

ORGANIZATION

ORGANIZATION	12 Months Ended
	Sep. 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 595 -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 September 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. 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 (the "NLL"). MCV-PA holds a 0.01% general partnership interest in each of Downs Racing, L.P. (“Downs Racing”), 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 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 (the “Cowlitz Tribe”) and to be located on the Cowlitz reservation in Clark County, Washington (the “Cowlitz Project”). Salishan-Mohegan holds 100% membership interests in Salishan-Mohegan Two, LLC ("Salishan-Mohegan Two") and Interchange Development Group, LLC ("Interchange Development Group"), 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 NJ Entities"). The Mohegan NJ Entities were formed to pursue management contracts and consulting agreements in the State of New Jersey. MGA Holding NJ holds a 10% ownership interest in Resorts Casino Hotel in Atlantic City, New Jersey ("Resorts Atlantic City"). 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 ("Mohegan Sun Massachusetts"; Mohegan Sun Massachusetts, MGA Holding MA, MGA Gaming MA and MGA Palmer Partners are referred to collectively as 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. Mohegan Gaming Advisors also holds 100% membership interests in MGNV, LLC ("MGNV"). MGNV was formed to pursue potential gaming, hospitality and entertainment opportunities in the State of Nevada. The Authority also holds 50% of the membership interests in MMCT Venture, LLC, which was formed with the Mashantucket Pequot Tribe (the "MPT") to pursue potential additional gaming opportunities in the State of Connecticut.

BASIS OF PRESENTATION AND SUMMA

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Sep. 30, 2015
Accounting Policies [Abstract]
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Principles of Consolidation The accompanying 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. Change in Accounting Principles 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 related to non-revolving debt be presented in the balance sheet as a reduction to the carrying amount of the related debt rather than as an asset. This guidance is required to be applied on a retrospective basis and is effective for annual reporting periods beginning after December 15, 2015, and interim reporting periods thereafter, with early application permitted. The Authority early adopted this guidance in the accompanying consolidated financial statements. The effect of adopting this guidance to the accompanying consolidated balance sheet as of September 30, 2014 was a $20.4 million decrease in other assets, net and long-term debt, net of current portion. The accompanying supplemental condensed consolidating financial statements within Note 16 also have been revised to reflect this adjustment. Use of Estimates The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires the Authority to make estimates and judgments that affect the reported amounts of assets and liabilities, revenues and expenses and related disclosures of contingent assets and liabilities. The most significant estimates included in the accompanying consolidated financial statements relate to reserves for doubtful accounts, asset valuation, the liabilities associated with self-insurance and unredeemed Momentum Dollars, contingencies and litigation. Actual results could differ from these estimates. Cash and Cash Equivalents Cash and cash equivalents consist of deposits that can be redeemed on demand and investments with original maturities of less than 90 days. Cash equivalents are carried at cost, which approximates market value. Cash and cash equivalents include all operating cash and in-house funds. Restricted Cash Restricted cash consists of deposits that are contractually restricted as to their withdrawal or use. Restricted cash primarily includes cash held by Downs Racing pursuant to the Pennsylvania Race Horse Development and Gaming Act and Pennsylvania state statutes. The Pennsylvania Race Horse Development and Gaming Act requires Downs Racing to deposit a percentage of gross revenues from slot machines into a separate interest bearing account for the benefit of horsemen and breeders. In addition, Pennsylvania state statutes require Downs Racing to deposit net amounts received from the sale of lottery tickets into a separate designated account. Receivables Accounts Receivable Accounts receivable consists primarily of casino receivables, which represent credit extended to approved casino patrons, and hotel and other non-gaming receivables. The Authority maintains a reserve for doubtful collection, which is based on the Authority’s estimate of the probability that these receivables will be collected. The Authority assesses the adequacy of this reserve by continuously evaluating historical experience, creditworthiness of the related patron and all other available information. Future business or economic trends could affect the collectability of these receivables and the related reserve. Long-Term Receivables Long-term receivables consist primarily of receivables from affiliates and others. Receivables from affiliates, which are included in receivables, net, and other assets, net, in the accompanying consolidated balance sheets, consist of reimbursable costs and expenses advanced by Salishan-Mohegan on behalf of the Cowlitz Tribe for the Cowlitz Project (refer to Note 12) and WTG on behalf of the Menominee Tribe for the Menominee Project (refer to Note 13). As of September 30, 2015 , the Salishan-Mohegan receivables are payable 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. Due to the uncertainty in the development of the Cowlitz Project, the Authority maintains a reserve for doubtful collection of the Salishan-Mohegan receivables, which is based on the Authority's estimate of the probability that the receivables will be collected. The Authority assesses the reserve for doubtful collection of the Salishan-Mohegan receivables for adequacy on a quarterly basis. Future developments in the construction and opening of the proposed casino or other matters affecting the Cowlitz Project could affect the collectability of the Salishan-Mohegan receivables and the related reserve. The WTG receivables are fully reserved. The WTG receivables are payable upon the receipt of necessary financing for the development of the proposed casino, subject to certain conditions. Receivables from others, which are primarily included in other assets, net, in the accompanying consolidated balance sheets, consist primarily of funds loaned to third-parties in connection with various diversification projects. Receivables from others also include a loan to a tenant at Mohegan Sun. The Authority maintains a reserve for doubtful collection of receivables from others, which is based on the Authority's estimate of the probability that these receivables will be collected considering historical experience, creditworthiness of the related third-parties and tenant and all other available information. 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, September 30, 2014 (1) $ 66,596 $ 2,612 $ 69,208 Additions: Issuance of affiliate advances and other loans, including interest receivable 13,980 135 14,115 Cowlitz Project land value transfer (2) 19,951 — 19,951 Deductions: Payments received — (157 ) (157 ) Adjustments — (779 ) (779 ) Balance, September 30, 2015 (1) $ 100,527 $ 1,811 $ 102,338 __________ (1) Includes current portions of $19.6 million and $901,000 as of September 30, 2015 and 2014 , respectively. Also includes interest receivable of $43.4 million and $35.7 million as of September 30, 2015 and 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 12). Reserves for Doubtful Collection of Long-Term Receivables Affiliates Others Total Balance, September 30, 2014 $ 26,833 $ 796 $ 27,629 Additions: Charges to bad debt expense 4,195 35 4,230 Deductions: Adjustments — (789 ) (789 ) Balance, September 30, 2015 $ 31,028 $ 42 $ 31,070 Inventories Inventories are stated at the lower of cost or market value and consist primarily of food and beverage, retail, hotel and operating supplies. Cost is determined using the average cost method. The Authority reduces the carrying value of slow-moving inventory to net realizable value, based on the Authority’s estimate of the amount of inventory that may not be utilized in future operations. Future business trends could affect the timely use of inventories. Property and Equipment Property and equipment are stated at cost. Depreciation is recognized over the estimated useful lives of the assets, other than land, on a straight-line basis. Leasehold improvements are amortized over the shorter of the lease terms or the estimated useful lives of the improvements. Estimated useful lives by asset categories are as follows: Buildings and land improvements 40 years Furniture and equipment 3 - 7 years The costs of significant improvements are capitalized. Costs of normal repairs and maintenance are expensed as incurred. Gains or losses on disposition of property and equipment are reflected in the accompanying consolidated financial statements. Property and equipment are assessed for impairment whenever events or changes in circumstances indicate that the carrying amounts may not be recoverable. If it is determined that the carrying amounts may not be recoverable based on current and future levels of income and cash flows, as well as other factors, an impairment loss will be recognized at such time. During its fourth quarter ended September 30, 2014, the Authority further re-evaluated its plans with respect to the development of the new hotel element of its suspended Project Horizon expansion, 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, the Authority recognized a related $5.0 million impairment charge, which was recorded in the accompanying consolidated statement of loss for the fiscal year ended September 30, 2014 . In March 2015, the Mohegan Tribal Finance Authority (“MTFA”), a wholly-owned instrumentality of the Tribe, agreed to develop the planned hotel. 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. Accordingly, the related assets did not have any future benefit to the Authority, 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 consolidated statement of income for the fiscal year ended September 30, 2015 . There are no assets remaining related to the suspended elements of Project Horizon (refer to Note 4). As of September 30, 2015 and 2014 , the Authority assessed its property and equipment for any additional impairment and determined that no additional impairment existed. Capitalized Interest Interest costs incurred in connection with major development and construction projects are capitalized and included in the cost of the related project. Under instances where no debt is directly incurred in connection with a project, interest is capitalized on amounts expended on the project utilizing the weighted-average interest cost of the Authority’s outstanding borrowings. Capitalization of interest ceases when a project is substantially completed or development activity is suspended for an extended period of time. Goodwill In accordance with authoritative guidance issued by the FASB pertaining to goodwill, the goodwill associated with the acquisition of the Pennsylvania Facilities is not subject to amortization, but is assessed at least annually for impairment by comparing its fair value to its carrying value. The fair value is determined utilizing an income approach based on projected discounted cash flows from the Pennsylvania Facilities, exclusive of capital expenditures requirements. If the carrying value of the goodwill exceeds its fair value, an impairment loss will be recognized to the extent that the carrying value of the goodwill exceeds its implied fair value. The income approach requires the Authority to make assumptions regarding future revenues and expenses, discount rates and the terminal value based on a market multiple of the Pennsylvania Facilities. As of September 30, 2015 and 2014 , the Authority assessed the goodwill for impairment and determined that no impairment existed. If any of the following occurs, the goodwill may be impaired and subject to a non-cash write-down in a future period, which could have a material adverse impact on the accompanying consolidated financial statements: (1) if estimates of projected cash flows from the Pennsylvania Facilities are not achieved, (2) if the discount rate increases, (3) if terminal growth rates decrease or (4) if market multiples decrease. Other Intangible Assets Intangible assets relate primarily to the Pennsylvania Facilities, Mohegan Sun, MBC, Mohegan Lacrosse and Mohegan Golf. In connection with the acquisition of the Pennsylvania Facilities, the Authority recorded a slot machine license intangible asset of $214.0 million . In October 2006, a one-time slot machine license fee of $50.0 million was paid to the Pennsylvania Gaming Control Board (the “PGCB”) and added to the existing slot machine license intangible asset. In June 2010, a one-time table game certificate fee of $16.5 million was paid to the PGCB and classified as an intangible asset. The slot machine license and table game certificate intangible assets, with indefinite useful lives, are assessed as a single unit of accounting at least annually for impairment by comparing the fair value of the recorded assets to their carrying value. Their fair value is determined utilizing an income approach based on projected discounted cash flows from the Pennsylvania Facilities, exclusive of a required rate of return of all other assets and exclusive of capital expenditures requirements. If the carrying value exceeds the fair value, an impairment loss will be recognized to the extent that the carrying value exceeds the fair value. The income approach requires the Authority to make assumptions regarding future revenues and expenses, discount rates and the terminal value based on a perpetual growth rate of the Pennsylvania Facilities. As of September 30, 2015 and 2014 , the Authority assessed the intangible assets for impairment and determined that no impairment existed. If any of the following occurs, the intangible assets may be impaired and subject to a non-cash write-down in a future period, which could have a material adverse impact on the accompanying consolidated financial statements: (1) if estimates of projected cash flows from the Pennsylvania Facilities are not achieved, (2) if the discount rate increases or (3) if the terminal value decreases. In connection with a relinquishment agreement (refer to Note 11), Trading Cove Associates (“TCA”) granted the Authority an exclusive, irrevocable, perpetual, world-wide and royalty-free license with respect to trademarks and other similar rights, including the “Mohegan Sun” name. The Mohegan Sun trademark intangible asset of $119.7 million is deemed to have an indefinite useful life and is assessed at least annually for impairment by comparing its fair value to its carrying value. The fair value is determined utilizing the income approach – relief from royalty method based on projected revenues from Mohegan Sun and Mohegan Sun Pocono. If the carrying value exceeds the fair value, an impairment loss will be recognized to the extent that the carrying value exceeds the fair value. The income approach requires the Authority to make assumptions regarding future revenues, discount rates, royalty rate and the terminal value based on a perpetual growth rate of Mohegan Sun and Mohegan Sun Pocono. As of September 30, 2015 and 2014 , the Authority assessed the Mohegan Sun trademark for impairment and determined that no impairment existed. If any of the following occurs, the Mohegan Sun trademark may be impaired and subject to a non-cash write-down in a future period, which could have a material adverse impact on the accompanying consolidated financial statements: (1) if estimates of projected cash flows from Mohegan Sun and Mohegan Sun Pocono are not achieved, (2) if the discount rate increases or (3) if the perpetual growth rate decreases. In connection with the acquisitions of the WNBA and NLL franchises and the assets of Pautipaug Country Club Inc., the Authority recorded franchise value intangible assets and a membership intangible asset, respectively. These intangible assets, with definite useful lives, are assessed for impairment whenever events or changes in circumstances indicate that their carrying amounts may not be recoverable. As of September 30, 2015 and 2014 , the Authority assessed these intangible assets for impairment and determined that no impairment existed. Debt Issuance Costs, Discounts and Premiums Debt issuance costs incurred in connection with the issuance of revolving debt are capitalized and amortized to interest expense based on the related debt agreements on a straight-line basis. Unamortized amounts are included in other assets, net, in the accompanying consolidated balance sheets. Debt issuance costs incurred in connection with the issuance of non-revolving debt are recorded as a reduction to the carrying amount of the related debt and amortized to interest expense based on the effective interest method. Premiums received in connection with the issuance of debt are recorded as an increase to the carrying amount of the related debt and amortized to interest expense based on the effective interest method. Self-insurance Accruals The Authority is self-insured up to certain limits for costs associated with workers’ compensation, general liability and employee medical coverage. Insurance claims and reserves include accruals of estimated settlements of known claims, as well as accruals of estimates of incurred but not reported claims. These accruals are included in other current liabilities in the accompanying consolidated balance sheets. In estimating self-insurance accruals, the Authority considers historical loss experiences and expected levels of costs per claim. Claims are accounted for based on estimates of undiscounted claims, including claims incurred but not reported. The Authority believes that this method provides a consistent and effective way to measure these liabilities; however, changes in health care costs, accident frequency and severity and other factors could materially impact estimated liabilities. The Authority continuously monitors estimates and makes adjustments when necessary. Unredeemed Momentum Dollars The Authority maintains an accrual for unredeemed Momentum Dollars. This accrual is based on the estimated cost of Momentum Dollars expected to be redeemed as of the respective balance sheet date. The Authority assesses the adequacy of this accrual by periodically evaluating historical redemption experiences and projected trends related to the accrual. Actual results could differ from these estimates. Base Jackpots Base jackpots represent the fixed minimum amount of payouts from slot machines for a specific combination. The Authority recognizes base jackpots as reductions to revenues when it becomes obligated to pay such jackpots. 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): September 30, 2015 Carrying Value Fair Value Senior Secured Credit Facility - Revolving $ 21,000 $ 20,575 Senior Secured Credit Facility - Term Loan A $ 109,613 $ 109,811 Senior Secured Credit Facility - Term Loan B $ 792,078 $ 802,711 2013 9 3/4% Senior Unsecured Notes $ 577,667 $ 596,700 2012 11% Senior Subordinated Notes $ 98,939 $ 103,446 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 September 30, 2015 . Revenue Recognition The Authority recognizes gaming revenues as amounts wagered less prizes paid out. Revenues from food and beverage, hotel, retail, entertainment and other services are recognized at the time such service is performed. Minimum rental revenues are recognized on a straight-line basis over the terms of the related leases. Percentage rental revenues are recognized in the periods in which the tenants exceed their respective percentage rent thresholds. Promotional Allowances The Authority operates a program, without membership fees, for patrons at Mohegan Sun, Mohegan Sun Pocono and its managed property, Resorts Atlantic City. This program provides complimentary food and beverage, hotel, retail, entertainment and other amenities to patrons based on Momentum Dollars that are awarded for patrons’ gaming activities. Momentum Dollars may be utilized to purchase, among other things, items at restaurants and retail stores located within Mohegan Sun, Mohegan Sun Pocono and Resorts Atlantic City. Momentum Dollars may also be utilized at The Shops at Mohegan Sun and the Mohegan Sun gasoline and convenience center, as well as to purchase hotel services and tickets to entertainment events held at facilities located at Mohegan Sun, Mohegan Sun Pocono and Resorts Atlantic City. The retail value of complimentary items redeemed at facilities operated by the Authority is included in gross revenues and then deducted as promotional allowances to arrive at net revenues. The cost associated with reimbursing third-parties for the value of complimentary items redeemed at third-party outlets is included in gaming costs and expenses. In addition, the Authority offers ongoing promotional coupons to patrons for the purchase of food and beverage, hotel and retail amenities offered at Mohegan Sun and Mohegan Sun Pocono. The retail value of coupons redeemed at facilities operated by the Authority is included in gross revenues and then deducted as promotional allowances to arrive at net revenues. The cost associated with reimbursing third-parties for the value of coupons redeemed at third-party outlets is included in gaming costs and expenses. The retail value of promotional allowances was included in gross revenues as follows (in thousands): For the Fiscal Years Ended September 30, 2015 September 30, 2014 September 30, 2013 Food and beverage $ 42,192 $ 43,264 $ 38,390 Hotel 15,142 14,721 13,799 Retail, entertainment and other 40,012 40,959 43,668 Total $ 97,346 $ 98,944 $ 95,857 The estimated cost of promotional allowances was included in gaming costs and expenses as follows (in thousands): For the Fiscal Years Ended September 30, 2015 September 30, 2014 September 30, 2013 Food and beverage $ 35,122 $ 37,936 $ 34,194 Hotel 8,398 8,979 7,216 Retail, entertainment and other 35,559 36,772 40,167 Total $ 79,079 $ 83,687 $ 81,577 In certain circumstances, the Authority also offers discounts on patron losses and cash inducements at Mohegan Sun and Mohegan Sun Pocono, which are recognized as reductions to gaming revenues. Reductions to gaming revenues related to discounts provided on patron losses totaled $9.7 million , $12.2 million and $11.0 million for the fiscal years ended September 30, 2015 , 2014 and 2013 , respectively. Reductions to gaming revenues related to Momentum Dollars redeemed for cash totaled $1.4 million , $1.3 million and $1.4 million for the fiscal years ended September 30, 2015 , 2014 and 2013 , respectively. Gaming Costs and Expenses Gaming costs and expenses primarily include portions of gaming revenues that must be paid to the State of Connecticut and the PGCB. Gaming costs and expenses also include, among other things, payroll costs, expenses associated with the operation of slot machines, table games, poker, live harness racing and racebook, certain marketing expenditures and promotional expenses related to Momentum Dollar and coupon redemptions. Advertising Costs and Expenses Production costs are expensed the first time the advertisement takes place. Prepaid rental fees associated with billboard advertisements are capitalized and amortized over the terms of the related rental agreements. Advertising costs and expenses totaled $27.0 million , $26.7 million and $28.2 million for the fiscal years ended September 30, 2015 , 2014 and 2013 , respectively. As of September 30, 2015 and 2014 , prepaid advertising was $432,000 and $142,000 , respectively. Corporate Costs and Expenses Corporate costs and expenses represent an allocation of certain governmental and administrative costs, payroll costs, professional fees and various other expenses not directly related to the Authority’s operations at Mohegan Sun or Mohegan Sun Pocono. In addition, Corporate costs and expenses include costs associated with various gaming diversification efforts, which are expensed as incurred, except when reimbursable by third-parties. Pre-Opening Costs and Expenses In accordance with authoritative guidance issued by the FASB pertaining to the reporting on the costs of start-up activities, pre-opening costs and expenses are expensed as incurred. Investments in Unconsolidated Affiliates The Authority, through its indirect wholly-owned subsidiary, MGA Holding NJ, holds a 10% ownership interest in Resorts Atlantic City and its associated gaming activities, including online gaming in the State of New Jersey. The Authority's investment in Resorts Atlantic City is accounted for under the equity method as the Authority has significant influence. Income Taxes The Tribe is a sovereign Indian nation with independent legal jurisdiction over its people and land. Like other sovereign governments, the Tribe and its entities, including the Authority, are not subject to federal, state or local income taxes. Seasonality 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 fiscal year ended September 30, 2015 are not necessarily indicative of operating results for interim periods. 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.

RECEIVABLES, NET

RECEIVABLES, NET	12 Months Ended
	Sep. 30, 2015
Receivables [Abstract]
RECEIVABLES, NET	RECEIVABLES, NET: Receivables, net, consisted of the following (in thousands): September 30, 2015 September 30, 2014 Gaming $ 32,841 $ 32,789 Hotel 1,637 922 Affiliates 19,400 — Other 11,105 8,574 Subtotal 64,983 42,285 Less: reserve for doubtful collection (11,039 ) (11,645 ) Total receivables, net $ 53,944 $ 30,640

PROPERTY AND EQUIPMENT, NET

PROPERTY AND EQUIPMENT, NET	12 Months Ended
	Sep. 30, 2015
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT, NET	PROPERTY AND EQUIPMENT, NET: Property and equipment, net, consisted of the following (in thousands): September 30, 2015 September 30, 2014 Land $ 45,534 $ 65,485 Land improvements 97,838 97,146 Buildings and improvements 1,733,924 1,734,673 Furniture and equipment 555,884 547,719 Construction in process 11,386 8,011 Subtotal 2,444,566 2,453,034 Less: accumulated depreciation (1,092,511 ) (1,028,966 ) Total property and equipment, net $ 1,352,055 $ 1,424,068 Depreciation expense totaled $77.0 million , $79.6 million and $79.8 million for the fiscal years ended September 30, 2015 , 2014 and 2013 , respectively. The Authority did not recognize any capitalized interest for the fiscal year ended September 30, 2015 . Capitalized interest totaled $735,000 and $2.0 million for the fiscal years ended September 30, 2014 and 2013 , respectively. 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, 2014, the Authority further re-evaluated its plans with respect to the development of the new hotel element of the project, which then 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, the Authority recognized a related $5.0 million impairment charge, which was recorded in the accompanying consolidated statement of loss for the fiscal year ended September 30, 2014 . In March 2015, the MTFA 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. Accordingly, the related assets did not have any future benefit to the Authority, 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 consolidated statement of income for the fiscal year ended September 30, 2015 . There are no assets remaining related to the suspended elements of Project Horizon.

OTHER CURRENT ASSETS AND OTHER

OTHER CURRENT ASSETS AND OTHER CURRENT LIABILITIES	12 Months Ended
	Sep. 30, 2015
Other Current Assets and Other Current Liabilities [Abstract]
OTHER CURRENT ASSETS AND OTHER CURRENT LIABILITIES	OTHER CURRENT ASSETS AND OTHER CURRENT LIABILITIES: Other current assets consisted of the following (in thousands): September 30, 2015 September 30, 2014 Non-qualified deferred compensation $ 8,867 $ 9,809 Prepaid expenses and other miscellaneous current assets 9,663 7,188 Total other current assets $ 18,530 $ 16,997 Other current liabilities consisted of the following (in thousands): September 30, 2015 September 30, 2014 Accrued payroll and related taxes and benefits $ 42,437 $ 36,373 Combined outstanding Slot Win Contribution and free promotional slot play contribution 11,932 11,617 Amounts due to horsemen 7,372 8,109 Payments in transit 16,681 3,220 Other miscellaneous current liabilities 62,858 67,856 Total other current liabilities $ 141,280 $ 127,175

LONG-TERM DEBT

LONG-TERM DEBT	12 Months Ended
	Sep. 30, 2015
Debt Disclosure [Abstract]
LONG-TERM DEBT	LONG-TERM DEBT: Long-term debt consisted of the following (in thousands, including current maturities): September 30, September 30, Senior Secured Credit Facility - Revolving, due June 2018 $ 21,000 $ 37,000 Senior Secured Credit Facility - Term Loan A, due June 2018, net of discount and debt issuance costs of $2,106 and $2,976 as of September 30, 2015 and 2014, respectively 109,613 117,336 Senior Secured Credit Facility - Term Loan B, due June 2018, net of discount and debt issuance costs of $14,918 and $17,078 as of September 30, 2015 and 2014, respectively 792,078 707,447 2013 9 3/4% Senior Unsecured Notes, due September 2021, net of premium and debt issuance costs of $7,333 and $7,802 as of September 30, 2015 and 2014, respectively 577,667 492,198 2005 6 7/8% Senior Subordinated Notes, due February 2015, net of debt issuance costs of $6 as of September 30, 2014 — 9,648 2012 11 % Senior Subordinated Notes, due September 2018, net of discount and debt issuance costs of $1,251 and $4,361 as of September 30, 2015 and 2014, respectively 98,939 270,829 Line of Credit — 3,041 2009 Mohegan Tribe Promissory Note, due September 2015 — 1,750 2012 Mohegan Tribe Minor's Trust Promissory Note, due March 2017 16,000 16,500 2013 Mohegan Tribe Promissory Note, due December 2018 7,420 7,420 Downs Lodging Credit Facility, due July 2016, net of debt issuance costs of $254 and $572 as of September 30, 2015 and 2014, respectively 40,262 44,428 Other 3,365 2,910 Long-term debt, excluding capital leases 1,666,344 1,710,507 Less: current portion of long-term debt (55,194 ) (31,552 ) Long-term debt, net of current portion $ 1,611,150 $ 1,678,955 Maturities of long-term debt are as follows (in thousands, including current maturities): Fiscal Years 2016 (1) $ 67,567 2017 31,126 2018 999,671 2019 7,832 2020 337 Thereafter 585,673 Total $ 1,692,206 __________ (1) Includes the Downs Lodging Credit Facility, due July 2016, which was refinanced in November 2015 on a long-term basis, and, accordingly, was primarily included in long-term debt, net of current portion, in the accompanying consolidated balance sheet as of September 30, 2015 (further discussed below). On August 11, 2015, the Authority completed a series of refinancing transactions including the redemption of $175.0 million of its 2012 Senior Subordinated Notes with proceeds from the issuance of an additional $90.0 million of loans under its Term Loan B Facility and an additional $85.0 million of 2013 Senior Unsecured Notes (all further discussed below). The Authority incurred approximately $6.6 million in costs in connection with these refinancing transactions, consisting primarily of consulting, legal, advisory and amendment fees. Previously deferred debt discounts and debt issuance costs totaling $2.3 million , as well as $1.7 million in new transaction costs, were expensed and recorded as a loss on early extinguishment of debt in the accompanying consolidated statement of income for the fiscal year ended September 30, 2015. Of the remaining $4.9 million in new transaction costs, $4.7 million was recorded as a reduction to the carrying amount of the related debt and included in long-term debt, net of current portion, in the accompanying consolidated balance sheet as of September 30, 2015 and will be amortized over the term of the related debt. The remaining $219,000 in new costs was capitalized and included in other assets, net, in the accompanying consolidated balance sheet as of September 30, 2015 and will be amortized over the term of the related debt. 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). On August 11, 2015, the Authority entered into an increase joinder and amendment agreement among the Authority, the Tribe, the Guarantors as defined below, Citizens Bank, N.A., as Administrative Agent, and the lenders party thereto, amending the Senior Secured Credit Facilities. Pursuant to the amendment, the Authority borrowed $90.0 million of increase term B loans on the same terms as the existing term B loans under Term Loan B Facility. The net proceeds from this transaction were used to redeem outstanding 2012 Senior Subordinated Notes (further discussed below). 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 September 30, 2015 , amounts outstanding under the Revolving Facility, Term Loan A Facility and Term Loan B Facility totaled $21.0 million , $111.7 million and $807.0 million , respectively. As of September 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 $76.0 million of borrowing capacity under its Revolving Facility and Line of Credit as of September 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 is also 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 September 30, 2015 , the $21.0 million outstanding under the Revolving Facility was comprised of an $11.0 million base rate loan based on a base rate of 3.25% plus 300 basis points and $10.0 million in Eurodollar rate loans based on a Eurodollar rate of 0.20% plus 400 basis points. The commitment fee was 0.50% as of September 30, 2015 . As of September 30, 2015 , the $111.7 million outstanding under the Term Loan A Facility was based on a Eurodollar rate of 0.33% plus 400 basis points. As of September 30, 2015 , the $807.0 million outstanding under the Term Loan B Facility was based on the Eurodollar rate floor of 1.0% plus 450 basis points. As of September 30, 2015 , the effective interest rates of amounts outstanding under the Term Loan A Facility and Term Loan B Facility, after taking into account discounts and debt issuance costs, were 5.30% and 6.24% , respectively. As of September 30, 2015 and 2014 , accrued interest, including commitment fees, on the Senior Secured Credit Facilities was $195,000 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 are also 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 September 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 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 “Initial 2013 Senior Unsecured Notes”). On August 11, 2015, the Authority issued an additional $85.0 million of senior unsecured notes under the Initial 2013 Senior Unsecured Notes indenture (the “Additional 2013 Senior Unsecured Notes” and, together with the Initial 2013 Senior Unsecured Notes, the “2013 Senior Unsecured Notes”). Subsequent to this transaction, an aggregate principal amount of $585.0 million 2013 Senior Unsecured Notes is outstanding. As of September 30, 2015 , the effective interest rate of the 2013 Senior Unsecured Notes, after taking into account premiums, discounts and debt issuance costs, was 10.03% . The net proceeds from the Additional 2013 Senior Unsecured Notes were used to redeem outstanding 2012 Senior Subordinated Notes (further discussed below). The 2013 Senior Unsecured Notes mature on September 1, 2021. The Authority may redeem the 2013 Senior Unsecured Notes, in whole or in part, at any time prior to September 1, 2016 at a price equal to 100% of the principal amount plus a make-whole premium and accrued interest (and additional interest in the case of the Additional 2013 Senior Unsecured Notes, if any, pursuant to the registration rights agreement described below) to the date of redemption. On or after September 1, 2016, the Authority may redeem the 2013 Senior Unsecured Notes, in whole or in part, at specified redemption prices, together with accrued interest (and additional interest in the case of the Additional 2013 Senior Unsecured Notes, if any) to the date of redemption. If the Authority experiences specific kinds of change of control triggering events, the Authority must offer to repurchase the 2013 Senior Unsecured Notes at a price equal to 101% of the principal amount thereof, plus accrued interest (and additional interest in the case of the Additional 2013 Senior Unsecured Notes, if any) to the purchase date. In addition, if the Authority undertakes certain types of asset sales and does not use the related sale proceeds for specified purposes, the Authority may be required to offer to repurchase the 2013 Senior Unsecured Notes at a price equal to 100% of the principal amount, plus accrued interest (and additional interest in the case of the Additional 2013 Senior Unsecured Notes, if any). Interest on the 2013 Senior Unsecured Notes is payable semi-annually on March 1 st and September 1 st . In March 2014, the Authority completed an offer to exchange the Initial 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 September 30, 2015 and 2014 , accrued interest on the 2013 Senior Unsecured Notes was $4.8 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 are also 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. 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 may also be obligated to file a shelf registration statement with respect to the Additional 2013 Senior Unsecured Notes. 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, plus 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. On September 10, 2015, the Authority redeemed an additional aggregate principal amount of $175.0 million of 2012 Senior Subordinated Notes. An aggregate principal amount of approximately $100.2 million 2012 Senior Subordinated Notes remains outstanding as of September 30, 2015 . As of September 30, 2015 , the effective interest rate of the 2012 Senior Subordinated Notes, after taking into account discounts and debt issuance costs, was 11.50% . As of September 30, 2015 and 2014 , accrued interest on the 2012 Senior Subordinated Notes was $490,000 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 2012 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 2012 Senior Subordinated Notes are fully and unconditionally guaranteed, jointly and severally, by the Guarantors. The 2012 Senior Subordinated Notes indenture contains 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 September 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 September 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 September 30, 2015 , the Authority was in compliance with all covenant requirements under the Line of Credit. As of September 30, 2015 and 2014 , accrued interest on the Line of Credit was $23,000 . 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 accrued interest at an annual rate of 10.0% . The 2009 Mohegan Tribe Promissory Note matured on September 30, 2015, at which time the remaining principal amount plus accrued interest was repaid. As of September 30, 2014 , accrued interest on the 2009 Mohegan Tribe Promissory Note was $2.5 million . 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. As of September 30, 2015 , the 2012 Mohegan Tribe Minor's Trust Promissory Note accrued interest at an annual rate of 10.0% and accrued interest was 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 of September 30, 2015 , principal outstanding under the 2012 Mohegan Tribe Minor's Trust Promissory Note amortized 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 September 30, 2015 and 2014 , accrued interest on the 2012 Mohegan Tribe Minor's Trust Promissory Note was $1.3 million and $416,000 , respectively. The 2012 Mohegan Tribe Minor’s Trust Promissory Note was further amended on December 4, 2015, pursuant to which the interest rate was adjusted to an annual rate of 12.5% and accrued interest was adjusted to be payable quarterly commencing March 31, 2016. In addition, principal outstanding under the 2012 Mohegan Tribe Minor's Trust Promissory Note will now amortize in an amount equal to $1.5 million per quarter commencing March 31, 2016 through December 31, 2016, with the remaining principal amount due at maturity. On December 4, 2015, the Cowlitz Tribe repaid $6.0 million of principal outstanding under the 2012 Mohegan Tribe Minor's Trust Promissory Note on behalf of Salishan-Mohegan, leaving a remaining principal amount of $10.0 million . 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 September 30, 2015 and 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% , with accrued interest of 10.0% payable monthly in cash during the term of the loan and the remaining 3.0% due at maturity. In addition, a 3.0% exit fee is payable upon repayment of the loan principal. On July 16, 2015, Downs Lodging prepaid approximately $4.5 million of the Downs Lodging Credit Facility, plus accrued interest and fees. As of September 30, 2015 , approximately $40.5 million remained outstanding under the Downs Lodging Credit Facility. As of September 30, 2015 , the effective interest rate of the Downs Lodging Credit Facility, after taking into account debt issuance costs, was 14.52% . 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 September 30, 2015 , Downs Lodging was in compliance with all covenant requirements under the Downs Lodging Credit Facility. As of September 30, 2015 , accrued interest, including deferred interest and exit fee, on the Downs Lodging Credit Facility was $5.3 million . As of September 30, 2014 , there was no accrued interest and $3.8 million of long-term deferred interest and exit fee on the Downs Lodging Credit Facility. Refer to Note 17 for subsequent events.

LEASES

LEASES	12 Months Ended
	Sep. 30, 2015
Leases [Abstract]
LEASES	LEASES: The Authority leases certain areas at Mohegan Sun and Mohegan Sun Pocono to third-party food and beverage and retail outlets, as well as the rights to access and utilize Mohegan Sun’s rooftop for the installation and operation of antenna towers. Minimum future rental income that the Authority expects to earn under non-cancelable leases is as follows (in thousands): Fiscal Years Ending September 30, 2016 2017 2018 2019 2020 Thereafter Total Minimum future rental income $ 5,933 $ 3,858 $ 3,370 $ 3,026 $ 2,828 $ 7,175 $ 26,190 The Authority is required to make payments under various operating leases for buildings, equipment and land at Mohegan Sun and Mohegan Sun Pocono. The Authority incurred rental expense totaling $9.2 million , $11.4 million and $11.0 million for the fiscal years ended September 30, 2015 , 2014 and 2013 , respectively. In March 2015, the Authority entered into a sublease agreement with MTFA to sublease an approximately 1.2 -acre site and a planned 400 -room hotel and related improvements, to be constructed adjacent to the Mohegan Sun Sky Hotel Tower, 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 (refer to Note 8). Rental payments under the sublease agreement will also 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 non-cancelable leases is as follows (in thousands): Fiscal Years Ending September 30, 2016 2017 2018 2019 2020 Thereafter Total Minimum future rental expense $ 1,709 $ 7,683 $ 8,129 $ 7,941 $ 8,001 $ 217,622 $ 251,085

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Sep. 30, 2015
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS: Distributions to the Tribe totaled $50.0 million for each of the fiscal years ended September 30, 2015 , 2014 and 2013 . The Tribe provides certain governmental and administrative services in connection with the operation of Mohegan Sun. The Authority incurred expenses for such services totaling $28.3 million , $27.1 million and $26.8 million for the fiscal years ended September 30, 2015 , 2014 and 2013 , respectively. The Authority purchases most of its utilities, including electricity, gas, water and waste water services, from an instrumentality of the Tribe, the Mohegan Tribal Utility Authority. The Authority incurred costs for such utilities totaling $17.4 million , $19.3 million and $17.8 million for the fiscal years ended September 30, 2015 , 2014 and 2013 , respectively. The Authority incurred interest expense associated with borrowings from the Mohegan Tribe totaling $2.1 million , $2.3 million and $3.0 million for the fiscal years ended September 30, 2015 , 2014 and 2013 , respectively. The Authority leases the land on which Mohegan Sun is located from the Tribe under a long-term lease agreement. The agreement requires the Authority to make a nominal annual rental payment. This lease has an initial term of 25 years and is renewable for an additional 25 -year term upon expiration. 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, a 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 will also 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. In addition, in July 2008, the Authority entered into a land lease agreement with the Tribe, replacing a prior land lease agreement, relating to property located adjacent to the Tribe's reservation that is utilized by Mohegan Sun for employee parking. This agreement requires the Authority to make monthly payments equaling $75,000 until maturity on June 30, 2018. The Authority classified this lease as a capital lease for financial reporting purposes due to the existence of a bargain purchase option at the expiration of the lease. In September 1995, the Tribe adopted the Mohegan Tribal Employment Rights Ordinance, as amended from time to time (the “TERO”), which sets forth hiring and contracting preference requirements for employers and entities conducting business on Tribal lands on or adjacent to the Mohegan Reservation. Pursuant to the TERO, the Authority and other covered employers are required to give hiring, promotion, training, retention and other employment-related preferences to Native Americans who meet the minimum qualifications for the applicable employment position. However, this preference requirement does not apply to key employees as such persons are defined under the TERO. Similarly, any entity awarding a contract or subcontract valued up to $250,000 to be performed on Tribal lands must give preference, first, to certified Mohegan entities submitting commercially responsible bids, and second, to other certified Native American entities. This contracting preference is conditioned upon the bid by the preferred certified entity being within 5% of the lowest bid by a non-certified entity. Contracts in excess of $250,000 are awarded to the lowest commercially responsible bidder, on a competitive basis, with preference to certified Mohegan entities and then other certified Native American entities in the event of a matching bid. In addition, for contracts valued at any amount, other than those with federal or other special financing, a certified Mohegan entity which submits a bid that is not more than 10% higher than the lowest bid shall be awarded the contract for work to be performed on Tribal lands, if the certified Mohegan entity accepts the bid at the amount proffered by the lowest bidder and meets all other requirements. The TERO establishes procedures and requirements for certifying Mohegan entities and other Native American entities. Certification is based largely on the level of ownership and control exercised by the members of the Tribe or other Native American tribes, as the case may be, over the entity bidding on a contract. As of September 30, 2015 , the Authority employed approximately 115 members of the Tribe.

EMPLOYEE BENEFIT PLANS

EMPLOYEE BENEFIT PLANS	12 Months Ended
	Sep. 30, 2015
Compensation Related Costs [Abstract]
EMPLOYEE BENEFIT PLANS	EMPLOYEE BENEFIT PLANS: The Authority maintains a retirement savings plan for its employees under Section 401(k) and Section 401(a) of the Internal Revenue Code (the “Mohegan Retirement and 401(k) Plan”). Under the 401(k) portion of the plan, participants may contribute between 1% and 25% of eligible compensation up to the maximum allowed by the Internal Revenue Code. The Authority may make discretionary matching contributions of 50% , up to the first 3% of participants’ eligible compensation contributed to the 401(k) portion of the plan. In general, employees become eligible for the Mohegan Retirement and 401(k) Plan after 90 days of service and become fully vested after five years of service. Under the retirement portion of the plan, the Authority may make discretionary retirement contributions based on a rate of $0.30 per qualified hour worked. Discretionary retirement contributions have been suspended since February 2009. The Authority contributed $2.2 million , $2.5 million and $2.4 million , net of forfeitures, to the Mohegan Retirement and 401(k) Plan for the fiscal years ended September 30, 2015 , 2014 and 2013 , respectively. The Authority, together with the Tribe, maintains a non-qualified deferred compensation plan (the “Deferred Compensation Plan”) for certain key employees. Under the Deferred Compensation Plan, participants may defer up to 100% of their compensation. Participants’ withdrawals, net of contributions and changes in fair value of investments, totaled $942,000 , $22,000 and $7.4 million for the fiscal years ended September 30, 2015 , 2014 and 2013 , respectively.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Sep. 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 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 $145.6 million , $146.5 million and $155.8 million for the fiscal years ended September 30, 2015 , 2014 and 2013 , respectively. As of September 30, 2015 and 2014 , the combined outstanding Slot Win Contribution and free promotional slot play contribution totaled $11.9 million and $11.6 million , respectively. Pennsylvania Slot Machine Tax Downs Racing holds a Category One slot machine license issued by 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 consolidated balance sheets. The Authority reflected expenses associated with the Pennsylvania Slot Machine Tax totaling $119.6 million , $122.3 million and $124.0 million for the fiscal years ended September 30, 2015 , 2014 and 2013 , respectively. As of September 30, 2015 and 2014 , outstanding Pennsylvania Slot Machine Tax payments totaled $4.7 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 $6.7 million , $6.3 million and $6.1 million for the fiscal years ended September 30, 2015 , 2014 and 2013 , respectively. As of September 30, 2015 and 2014 , outstanding Pennsylvania Table Game Tax payments totaled $148,000 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 $4.6 million , $4.7 million and $4.2 million for the fiscal years ended September 30, 2015 , 2014 and 2013 , respectively. As of September 30, 2015 and 2014 , outstanding Pennsylvania Regulatory Fee payments to the PGCB totaled $70,000 and $147,000 , respectively. Pennsylvania Gaming Control Board Loans The PGCB was initially granted $36.1 million in loans to fund start-up costs for gaming in the Commonwealth of Pennsylvania, which are to be repaid by slot machine licensees (the "Initial Loans"). The PGCB was subsequently granted an additional $63.8 million in loans to fund ongoing gaming oversight costs, which are also 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 September 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 $620,000 , $638,000 and $633,000 for the fiscal years ended September 30, 2015 , 2014 and 2013 , respectively. Horsemen’s Agreement Downs Racing and the PHHA are parties to an agreement that governs all live harness racing and simulcasting and account wagering at the Pennsylvania Facilities through December 31, 2015. As of September 30, 2015 and 2014 , outstanding payments to the PHHA for purses earned by horsemen, but not yet paid, and other fees totaled $7.4 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 $31.5 million , $19.5 million and $19.2 million for the fiscal years ended September 30, 2015 , 2014 and 2013 , respectively. Town of Montville Agreement In June 1994, the Tribe entered into an agreement with the Town of Montville (the “Town”) under which the Tribe agreed to pay the Town $500,000 annually to minimize the impact of the Tribe’s reservation being held in trust on the Town. The Tribe has assigned its rights and obligations under this agreement to the Authority. Land Lease Agreement The land upon which Mohegan Sun is located is held in trust for the Tribe by the United States. The Authority entered into a land lease agreement with the Tribe to lease the property and improvements and related facilities constructed or installed on the property. In March 2007, the agreement was amended to update the legal description of the property, and, in April 2007, the amended agreement was approved by the Secretary of the Interior. In February 2015, the agreement was again amended to update the legal description of the property, which amendment was approved by the Secretary of the Interior in March 2015. The following summarizes the key provisions of the land lease agreement: Term The term of the agreement is 25 years with an option, exercisable by the Authority, to extend the term for one additional 25 -year period. Upon termination of the agreement, the Authority will be required to surrender to the Tribe possession of the property and improvements, excluding any equipment, furniture, fixtures or other personal property. Rent and Other Operating Costs and Expenses The agreement requires the Authority to pay the Tribe a nominal annual rental fee. For any period that the Tribe or another agency or instrumentality of the Tribe is not the tenant, the rent will be 8% of such tenant’s gross revenues from the property. The Authority is responsible for all costs and expenses of owning, operating, constructing, maintaining, repairing, replacing and insuring the property. Use of Property The Authority may utilize the property and improvements solely for the operation of Mohegan Sun, unless prior approval is obtained from the Tribe for any proposed alternative use. The Authority may not construct or alter any building or improvement located on the property unless complete and final plans and specifications are approved by the Tribe. Following foreclosure of any mortgage on the Authority’s interest under the agreement or any transfer of such interest to the holder of such mortgage in lieu of foreclosure, the property and improvements may be utilized for any lawful purpose, subject to applicable codes and governmental regulations; provided, however, that a non-Indian holder of the property may under no circumstance conduct gaming operations on the property. Permitted Mortgages and Rights of Permitted Mortgagees The Authority may not mortgage, pledge or otherwise encumber its leasehold estate in the property except to a holder of a permitted mortgage. Under the terms of the agreement, permitted mortgages include the leasehold mortgage securing the Authority’s senior secured indebtedness, provided that, among other things: (1) the Tribe will have the right to notice of, and to cure, any default of the Authority, (2) the Tribe will have the right to prior notice of an intention by the holder to foreclose on the permitted mortgage and the right to purchase the mortgage in lieu of any foreclosure and (3) the permitted mortgage is subject and subordinated to any and all access and utility easements granted by the Tribe under the agreement. Under the terms of the agreement, each holder of a permitted mortgage has the right to notice of any default of the Authority under the agreement and the opportunity to cure such default within the applicable cure period. Default Remedies The Authority will be in default under the agreement if, subject to the notice provisions, it fails to make lease payments or comply with covenants under the agreement or if it pledges, encumbers or conveys its interest in violation of the terms of the agreement. Following a default, the Tribe may, with approval from the Secretary of the Interior, terminate the agreement unless a permitted mortgage remains outstanding with respect to the property. In such case, the Tribe may not: (1) terminate the agreement or the Authority’s right to possession of the property, (2) exercise any right of re-entry, (3) take possession of and/or relet the property or any portion thereof or (4) enforce any other right or remedy, which may materially and adversely affect the rights of the holder of the permitted mortgage, unless the default triggering such rights was a monetary default of which such holder failed to cure after notice. 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	12 Months Ended
	Sep. 30, 2015
RELINQUISHMENT AGREEMENT [Abstract]
RELINQUISHMENT AGREEMENT	RELINQUISHMENT AGREEMENT: In February 1998, the Authority and 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 September 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 fiscal year ended September 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 Fiscal Years Ended September 30, 2015 September 30, 2014 September 30, 2013 Principal $ 24.4 $ 46.6 $ 45.4 Accretion of discount 0.8 2.9 5.8 Total $ 25.2 $ 49.5 $ 51.2 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 September 30, 2015 , no relinquishment payment was earned but unpaid. As of September 30, 2014 , relinquishment payments earned but unpaid were $13.2 million . The relinquishment liability reassessment credits of $243,000 , $1.9 million and $249,000 for the fiscal years ended September 30, 2015 , 2014 and 2013 , respectively, resulted from reductions in Mohegan Sun revenues and revenue projections as of the end of each respective fiscal year compared to projections as of the end of the related prior fiscal year.

MOHEGAN VENTURES-NORTHWEST, LLC

MOHEGAN VENTURES-NORTHWEST, LLC (COWLITZ PROJECT)	12 Months Ended
	Sep. 30, 2015
Cowlitz Project
Schedule of Long-term Development Projects [Line Items]
MOHEGAN VENTURES-NORTHWEST, LLC (COWLITZ PROJECT)	MOHEGAN VENTURES-NORTHWEST, LLC (COWLITZ PROJECT): In July 2004, the Authority formed Mohegan Ventures-NW as its wholly-owned subsidiary. Mohegan Ventures-NW is one of three current members in Salishan-Mohegan, which was formed to participate in the Cowlitz Project, a proposed casino to be owned by the Cowlitz Tribe and to be located on the Cowlitz reservation in Clark County, Washington. Mohegan Ventures-NW, Salishan Company, LLC, an unrelated entity, and a subsidiary of the Tribe hold membership interests in Salishan-Mohegan of 49.15% , 40% and 10.85% , respectively. Salishan-Mohegan holds a 100% membership interest in Salishan-Mohegan Two and Interchange Development Group, both of which were formed to acquire certain property related to the Cowlitz Project. Salishan-Mohegan is not a restricted entity of the Authority, and therefore, is not a guarantor of the Authority’s debt obligations. 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 assists in securing financing, as well as administration and oversight of 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 (the “NIGC”). 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. As of September 30, 2015 , 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. As of September 30, 2015 , the Authority accrued 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 in October 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. The plaintiffs subsequently appealed and such appeals remain pending before the Court of Appeals for the District of Columbia Circuit. The Authority can provide no assurance as to the outcome of these appeals or any future litigation. 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 carrying value of the land totaling approximately $20.0 million , which was included in property and equipment, net, in the accompanying 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 receivables, net, and other assets, net, in the accompanying consolidated balance sheet as of September 30, 2015. Construction of the Cowlitz Project commenced on September 18, 2015. The Authority can provide no assurance that remaining permits or approvals related to construction and opening or other remaining steps and conditions for the Cowlitz Project site to be approved for gaming will be satisfied. 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. In light of the aforementioned and the uncertainty in the development of the Cowlitz Project, the Authority maintains a reserve for doubtful collection of the Salishan-Mohegan receivables, which is based on the Authority’s estimate of the probability that the receivables will be collected. As of September 30, 2015 and 2014 , the Salishan-Mohegan receivables, including accrued interest, totaled $90.7 million and $56.8 million , respectively. As of September 30, 2015 and 2014 , related reserves for doubtful collection totaled $21.2 million and $17.0 million , respectively. The Salishan-Mohegan receivables were included in other assets, net, in the accompanying consolidated balance sheets. On December 4, 2015, the Cowlitz Tribal Gaming Authority (the “CTGA”) closed on its financing for the Cowlitz Project. The financing provides funding for construction of the Cowlitz Project and a partial repayment of the Salishan-Mohegan receivables. In connection with this transaction, Salishan-Mohegan was repaid $19.4 million of the Salishan-Mohegan receivables, a portion of which was used to repay certain outstanding debt of Salishan-Mohegan. In accordance with the terms of the development agreement, as amended, the remaining outstanding Salishan-Mohegan receivables are to be repaid in equal monthly installments over a seven -year period beginning in the first month following the opening of the Cowlitz Project, plus accrued interest at a rate equal to 1.0% above the Cowlitz Project financing rate, or 12.5% . Pursuant to the development agreement, repayment of the Salishan-Mohegan receivables may accelerate depending on the level of available cash at the end of each fiscal year, subject to certain conditions as set forth in the development agreement, including conditions of the Cowlitz financing. Also in connection with the Cowlitz financing, Salishan-Mohegan assigned the lease for the Cowlitz Project site to CTGA.

MOHEGAN VENTURES WISCONSIN, LLC

MOHEGAN VENTURES WISCONSIN, LLC (MENOMINEE PROJECT)	12 Months Ended
	Sep. 30, 2015
Menominee Project
Schedule of Long-term Development Projects [Line Items]
MOHEGAN VENTURES WISCONSIN, LLC (MENOMINEE PROJECT)	MOHEGAN VENTURES WISCONSIN, LLC (MENOMINEE PROJECT): In March 2007, the Authority formed MVW as its wholly-owned subsidiary and one of two original members in WTG, which was formed to participate in the Menominee Project, a proposed casino to be owned by the Menominee Tribe and to be located in Kenosha, Wisconsin. MVW now holds 100% membership interest in WTG. MVW and WTG are full and unconditional guarantors of the Authority’s outstanding indebtedness. In connection with the Menominee Project, the Authority entered into a management agreement with the Menominee Tribe and the Menominee Kenosha Gaming Authority (the “MKGA”), and WTG purchased the development rights for the Menominee Project under a development agreement with the Menominee Tribe and the MKGA. In September 2010, WTG entered into a release and reimbursement agreement pursuant to which WTG: (1) relinquished its development rights and was relieved of its development obligations for the Menominee Project, (2) retained its rights to reimbursement of certain receivables related to reimbursable costs and expenses advanced by WTG on behalf of the Menominee Tribe for the Menominee Project, subject to certain conditions and (3) assigned the option to purchase the proposed Menominee Project site in Kenosha to MKGA. The Authority retained its interest in the management agreement. Due to the uncertainty in the development of the Menominee Project, as of September 30, 2008, the Authority fully reserved for these receivables and wrote-off the related development rights intangible asset. In February 2012, the MKGA terminated its efforts to seek NIGC approval of the management agreement. As of September 30, 2015 , the WTG receivables remain fully reserved.

INVESTMENT IN WNBA FRANCHISE

INVESTMENT IN WNBA FRANCHISE	12 Months Ended
	Sep. 30, 2015
INVESTMENT IN WNBA FRANCHISE [Abstract]
INVESTMENT IN WNBA FRANCHISE	INVESTMENT IN WNBA FRANCHISE: In January 2003, the Authority formed MBC as its wholly-owned subsidiary to own and operate a professional basketball team in the WNBA. In January 2003, the Authority and MBC entered into a membership agreement with WNBA, LLC which sets forth the terms and conditions under which MBC acquired its membership in the WNBA and the right to own and operate a team. The Authority guaranteed the obligations of MBC under the membership agreement. MBC is a full and unconditional guarantor of the Authority’s outstanding indebtedness. In connection with MBC’s acquisition of its membership in the WNBA and the right to own and operate a team, the Authority estimated the fair value of the initial player roster to be $4.8 million and the remaining $5.5 million of MBC’s aggregate investment was recognized as a franchise value. The player roster value was amortized over seven years and became fully amortized in fiscal 2010. The franchise value is being amortized over thirty years and is assessed for impairment whenever events or changes in circumstances indicate that its carrying amount may not be recoverable. As of September 30, 2015 and 2014 , accumulated amortization on the franchise value was $2.3 million and $2.1 million , respectively. Amortization expense associated with the franchise value totaled $183,000 for each of the fiscal years ended September 30, 2015 , 2014 and 2013 . The Authority expects to incur amortization expenses related to the franchise value of $183,000 for each of the next five fiscal years. The franchise value was included in intangible assets, net, in the accompanying consolidated balance sheets. MBC currently owns approximately 4.2% of the membership interest in WNBA, LLC which is accounted for under the cost method. Under the terms of the Limited Liability Company Agreement of WNBA, LLC, if at any time, WNBA, LLC’s Board of Governors determines that additional funds are needed for WNBA, LLC’s or any league entity’s general business, the Board of Governors may require additional cash capital contributions. In such event, each member shall be obligated to contribute to WNBA, LLC an amount of cash equal to that member’s proportionate share of ownership. No such cash capital contribution has been required by WNBA, LLC through September 30, 2015 .

SEGMENT REPORTING

SEGMENT REPORTING	12 Months Ended
	Sep. 30, 2015
Segment Reporting [Abstract]
SEGMENT REPORTING	SEGMENT REPORTING: As of September 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 Fiscal Years Ended (in thousands) September 30, 2015 September 30, 2014 September 30, 2013 Net revenues: Mohegan Sun $ 994,010 $ 995,100 $ 1,042,078 Mohegan Sun Pocono 295,135 296,578 296,648 Corporate and other 7,567 5,391 1,302 Inter-segment revenues (5,092 ) (4,351 ) — Total $ 1,291,620 $ 1,292,718 $ 1,340,028 Income (loss) from operations: Mohegan Sun $ 212,211 $ 181,325 $ 212,680 Mohegan Sun Pocono 45,817 36,956 43,763 Corporate and other (24,853 ) (36,873 ) (26,937 ) Total 233,175 181,408 229,506 Accretion of discount to the relinquishment liability (227 ) (2,205 ) (4,974 ) Interest income 7,983 7,066 6,271 Interest expense, net of capitalized interest (143,876 ) (147,933 ) (170,150 ) Loss on early extinguishment of debt (3,987 ) (62,041 ) (11,516 ) Other expense, net (929 ) (853 ) (1,595 ) Net income (loss) 92,139 (24,558 ) 47,542 Loss attributable to non-controlling interests 2,255 380 2,784 Net income (loss) attributable to Mohegan Tribal Gaming Authority $ 94,394 $ (24,178 ) $ 50,326 For the Fiscal Years Ended (in thousands) September 30, 2015 September 30, 2014 September 30, 2013 Capital expenditures incurred: Mohegan Sun $ 24,521 $ 19,518 $ 27,652 Mohegan Sun Pocono 5,448 3,946 4,673 Corporate and other 55 9,164 33,728 Total $ 30,024 $ 32,628 $ 66,053 (in thousands) September 30, 2015 September 30, 2014 Total assets: Mohegan Sun $ 1,332,458 $ 1,368,352 Mohegan Sun Pocono 555,449 551,655 Corporate and other 132,226 115,524 Total $ 2,020,133 $ 2,035,531

SUPPLEMENTAL CONDENSED CONSOLID

SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL STATEMENT INFORMATION	12 Months Ended
	Sep. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL STATEMENT INFORMATION	SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL STATEMENT INFORMATION: As of September 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 15 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 September 30, 2015 and 2014 and for the fiscal years ended September 30, 2015 , 2014 and 2013 is as follows (in thousands): CONDENSED CONSOLIDATING BALANCE SHEETS September 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 $ 42,093 $ 22,167 $ 1,494 $ — $ 65,754 Restricted cash 62 1,661 39 — 1,762 Receivables, net 29,134 3,585 22,871 (1,646 ) 53,944 Inventories 14,401 1,145 — — 15,546 Other current assets 15,569 2,928 33 — 18,530 Total current assets 101,259 31,486 24,437 (1,646 ) 155,536 Non-current assets: Property and equipment, net 1,098,588 214,778 38,689 — 1,352,055 Goodwill — 39,459 — — 39,459 Other intangible assets, net 120,281 284,418 2,019 — 406,718 Other assets, net 10,711 4,017 57,597 (5,960 ) 66,365 Inter-company receivables 254,348 94,033 — (348,381 ) — Investment in subsidiaries 328,462 — — (328,462 ) — Total assets $ 1,913,649 $ 668,191 $ 122,742 $ (684,449 ) $ 2,020,133 LIABILITIES AND CAPITAL Current liabilities: Current portion of long-term debt $ 46,248 $ — $ 2,946 $ — $ 49,194 Due to Mohegan Tribe — — 6,000 — 6,000 Current portion of capital leases 824 48 — (48 ) 824 Trade payables 12,365 2,564 87 — 15,016 Construction payables 11,149 1,888 100 — 13,137 Accrued interest payable 5,461 — 6,594 — 12,055 Other current liabilities 108,911 29,699 4,268 (1,598 ) 141,280 Total current liabilities 184,958 34,199 19,995 (1,646 ) 237,506 Non-current liabilities: Long-term debt, net of current portion 1,555,487 — 38,243 — 1,593,730 Due to Mohegan Tribe, net of current portion — — 17,420 — 17,420 Capital leases, net of current portion 1,521 5,770 — (5,770 ) 1,521 Other long-term liabilities 1,915 — — — 1,915 Inter-company payables — 246,380 102,001 (348,381 ) — Accumulated losses in excess of investment in subsidiaries — 40,873 — (40,873 ) — Total liabilities 1,743,881 327,222 177,659 (396,670 ) 1,852,092 Capital: Retained earnings 169,768 340,969 (55,157 ) (286,128 ) 169,452 Mohegan Tribal Gaming Authority capital 169,768 340,969 (55,157 ) (286,128 ) 169,452 Non-controlling interests — — 240 (1,651 ) (1,411 ) Total capital 169,768 340,969 (54,917 ) (287,779 ) 168,041 Total liabilities and capital $ 1,913,649 $ 668,191 $ 122,742 $ (684,449 ) $ 2,020,133 ___________ (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 8,768 3,970 48,505 (6,312 ) 54,931 Inter-company receivables 228,122 65,981 — (294,103 ) — Investment in subsidiaries 325,651 — — (325,651 ) — Total assets $ 1,915,720 $ 636,968 $ 109,730 $ (626,887 ) $ 2,035,531 LIABILITIES AND CAPITAL Current liabilities: Current portion of long-term debt $ 28,887 $ — $ 415 $ — $ 29,302 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 174,587 35,537 13,988 (821 ) 223,291 Non-current liabilities: Long-term debt, net of current portion 1,611,107 — 44,428 — 1,655,535 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 1,790,346 298,597 154,476 (332,715 ) 1,910,704 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 $ 1,915,720 $ 636,968 $ 109,730 $ (626,887 ) $ 2,035,531 ___________ (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 Fiscal Year Ended September 30, 2015 Authority Total Guarantor Subsidiaries (1) Total Non-Guarantor Subsidiaries and Entities (2) Consolidating/ Eliminating Adjustments Consolidated Revenues: Gaming $ 861,919 $ 271,801 $ — $ — $ 1,133,720 Food and beverage 60,687 28,913 120 — 89,720 Hotel 44,836 5,660 — — 50,496 Retail, entertainment and other 94,457 17,072 8,593 (5,092 ) 115,030 Gross revenues 1,061,899 323,446 8,713 (5,092 ) 1,388,966 Less-Promotional allowances (74,994 ) (20,109 ) (14 ) (2,229 ) (97,346 ) Net revenues 986,905 303,337 8,699 (7,321 ) 1,291,620 Operating costs and expenses: Gaming 457,948 193,952 — — 651,900 Food and beverage 32,964 8,590 — — 41,554 Hotel 14,062 5,724 — (4,852 ) 14,934 Retail, entertainment and other 39,353 6,029 2,626 (2,229 ) 45,779 Advertising, general and administrative 158,230 31,427 14,050 (14,783 ) 188,924 Corporate 16,584 — — 14,543 31,127 Depreciation and amortization 63,071 13,371 1,138 — 77,580 Loss on disposition of assets 1,007 11 — — 1,018 Severance 3,244 126 — — 3,370 Impairment of Project Horizon 2,502 — — — 2,502 Relinquishment liability reassessment (243 ) — — — (243 ) Total operating costs and expenses 788,722 259,230 17,814 (7,321 ) 1,058,445 Income (loss) from operations 198,183 44,107 (9,115 ) — 233,175 Other income (expense): Accretion of discount to the relinquishment liability (227 ) — — — (227 ) Interest income 43 7,424 8,346 (7,830 ) 7,983 Interest expense, net of capitalized interest (95,485 ) (39,992 ) (16,229 ) 7,830 (143,876 ) Loss on early extinguishment of debt (3,987 ) — — — (3,987 ) Loss on interests in subsidiaries (4,144 ) (9,193 ) — 13,337 — Other income (expense), net 11 — (940 ) — (929 ) Total other expense (103,789 ) (41,761 ) (8,823 ) 13,337 (141,036 ) Net income (loss) 94,394 2,346 (17,938 ) 13,337 92,139 Loss attributable to non-controlling interests — — 835 1,420 2,255 Net income (loss) attributable to Mohegan Tribal Gaming Authority $ 94,394 $ 2,346 $ (17,103 ) $ 14,757 $ 94,394 ___________ (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 Fiscal Year Ended September 30, 2014 Authority Total Guarantor Subsidiaries (1) Total Non-Guarantor Subsidiaries and Entities (2) Consolidating/ Eliminating Adjustments Consolidated Revenues: Gaming $ 858,780 $ 274,783 $ — $ — $ 1,133,563 Food and beverage 62,273 29,382 — — 91,655 Hotel 42,921 4,389 — — 47,310 Retail, entertainment and other 101,506 16,515 5,464 (4,351 ) 119,134 Gross revenues 1,065,480 325,069 5,464 (4,351 ) 1,391,662 Less-Promotional allowances (76,618 ) (20,567 ) (17 ) (1,742 ) (98,944 ) Net revenues 988,862 304,502 5,447 (6,093 ) 1,292,718 Operating costs and expenses: Gaming 488,293 198,728 — — 687,021 Food and beverage 32,348 9,134 — — 41,482 Hotel 15,287 4,631 — (4,111 ) 15,807 Retail, entertainment and other 45,876 6,780 — (1,711 ) 50,945 Advertising, general and administrative 155,668 35,075 27,927 (28,031 ) 190,639 Corporate 13,276 — — 27,760 41,036 Depreciation and amortization 65,406 13,814 906 — 80,126 (Gain) loss on disposition of assets (12 ) 3 — — (9 ) Pre-opening — 1,187 — — 1,187 Impairment of Project Horizon 4,981 — — — 4,981 Relinquishment liability reassessment (1,905 ) — — — (1,905 ) Total operating costs and expenses 819,218 269,352 28,833 (6,093 ) 1,111,310 Income (loss) from operations 169,644 35,150 (23,386 ) — 181,408 Other income (expense): Accretion of discount to the relinquishment liability (2,205 ) — — — (2,205 ) Interest income 88 4,704 7,306 (5,032 ) 7,066 Interest expense, net of capitalized interest (97,380 ) (42,583 ) (13,002 ) 5,032 (147,933 ) Loss on early extinguishment of debt (62,041 ) — — — (62,041 ) Loss on interests in subsidiaries (32,449 ) (24,848 ) — 57,297 — Other income (expense), net 165 — (1,018 ) — (853 ) Total other expense (193,822 ) (62,727 ) (6,714 ) 57,297 (205,966 ) Net loss (24,178 ) (27,577 ) (30,100 ) 57,297 (24,558 ) Loss attributable to non-controlling interests — — — 380 380 Net loss attributable to Mohegan Tribal Gaming Authority $ (24,178 ) $ (27,577 ) $ (30,100 ) $ 57,677 $ (24,178 ) ___________ (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 Fiscal Year Ended September 30, 2013 Authority Total Guarantor Subsidiaries (1) Total Non-Guarantor Subsidiaries and Entities (2) Consolidating/ Eliminating Adjustments Consolidated Revenues: Gaming $ 911,180 $ 279,022 $ — $ — $ 1,190,202 Food and beverage 59,334 26,917 — — 86,251 Hotel 40,873 — — — 40,873 Retail, entertainment and other 100,545 16,679 1,575 (240 ) 118,559 Gross revenues 1,111,932 322,618 1,575 (240 ) 1,435,885 Less-Promotional allowances (76,407 ) (17,300 ) (4 ) (2,146 ) (95,857 ) Net revenues 1,035,525 305,318 1,571 (2,386 ) 1,340,028 Operating costs and expenses: Gaming 507,069 201,860 — — 708,929 Food and beverage 33,297 8,280 (2 ) — 41,575 Hotel 14,339 — — — 14,339 Retail, entertainment and other 40,371 5,589 — (2,101 ) 43,859 Advertising, general and administrative 159,869 32,997 13,373 (13,566 ) 192,673 Corporate 14,841 — — 13,281 28,122 Depreciation and amortization 67,097 13,220 — — 80,317 Loss on disposition of assets 222 19 — — 241 Severance (146 ) 175 — — 29 Pre-opening — 687 — — 687 Relinquishment liability reassessment (249 ) — — — (249 ) Total operating costs and expenses 836,710 262,827 13,371 (2,386 ) 1,110,522 Income (loss) from operations 198,815 42,491 (11,800 ) — 229,506 Other income (expense): Accretion of discount to the relinquishment liability (4,974 ) — — — (4,974 ) Interest income 146 2,320 6,064 (2,259 ) 6,271 Interest expense, net of capitalized interest (118,303 ) (44,126 ) (9,980 ) 2,259 (170,150 ) Loss on early extinguishment of debt (11,516 ) — — — (11,516 ) Loss on interests in subsidiaries (13,834 ) (7,389 ) — 21,223 — Other expense, net (8 ) — (1,587 ) — (1,595 ) Total other expense (148,489 ) (49,195 ) (5,503 ) 21,223 (181,964 ) Net income (loss) 50,326 (6,704 ) (17,303 ) 21,223 47,542 Loss attributable to non-controlling interests — — — 2,784 2,784 Net income (loss) attributable to Mohegan Tribal Gaming Authority $ 50,326 $ (6,704 ) $ (17,303 ) $ 24,007 $ 50,326 ___________ (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 Fiscal Year Ended September 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) $ 94,394 $ 2,346 $ (17,938 ) $ 13,337 $ 92,139 Adjustments to reconcile net income (loss) to net cash flows provided by (used in) operating activities: Depreciation and amortization 63,071 13,371 1,138 — 77,580 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 ) Loss on early extinguishment of debt 2,269 — — — 2,269 Proceeds from bond premiums 2,125 — — — 2,125 Payments of tender offer costs and discounts (2,894 ) — — — (2,894 ) Amortization of debt issuance costs and accretion of bond premiums and discounts 7,453 — 318 — 7,771 Provision for losses on receivables 1,350 299 4,229 — 5,878 Impairment of Project Horizon 2,502 — — — 2,502 Loss on disposition of assets 1,007 11 — — 1,018 Loss from unconsolidated affiliates 31 — 941 — 972 Inter-company transactions (35,724 ) 41,355 7,695 (13,326 ) — Changes in operating assets and liabilities: Increase in receivables (2,699 ) (1,247 ) (2,264 ) 870 (5,340 ) (Increase) decrease in inventories (1,062 ) 60 — — (1,002 ) Increase in other assets (2,756 ) (1,806 ) (7,544 ) (46 ) (12,152 ) Increase (decrease) in trade payables (6,394 ) (2,617 ) 27 — (8,984 ) Decrease in accrued interest (264 ) — (146 ) — (410 ) Increase (decrease) in other liabilities 14,527 908 (5,860 ) (835 ) 8,740 Net cash flows provided by (used in) operating activities 136,142 52,680 (19,404 ) — 169,418 Cash flows provided by (used in) investing activities: Purchases of property and equipment, including change in construction payables (17,221 ) (4,651 ) (588 ) — (22,460 ) Issuance of third-party loans and advances — — (4,080 ) — (4,080 ) Payments received on third-party loans 157 — — — 157 (Increase) decrease in restricted cash, net (32 ) (1,746 ) 252 — (1,526 ) Proceeds from asset sales 1,602 13 — — 1,615 Investments in the New England Black Wolves — — (500 ) — (500 ) Inter-company transactions 6,687 (20,731 ) 45 13,999 — Net cash flows used in investing activities (8,807 ) (27,115 ) (4,871 ) 13,999 (26,794 ) Cash flows provided by (used in) financing activities: Senior Secured Credit Facility borrowings - Revolving 442,000 — — — 442,000 Senior Secured Credit Facility repayments - Revolving (458,000 ) — — — (458,000 ) Senior Secured Credit Facility repayments - Term Loan A (7,756 ) — — — (7,756 ) Senior Secured Credit Facility borrowings - Term Loan B, net of discount 87,911 — — — 87,911 Senior Secured Credit Facility repayments - Term Loan B (5,339 ) — — — (5,339 ) Line of Credit borrowings 446,935 — — — 446,935 Line of Credit repayments (449,976 ) — — — (449,976 ) Repayments to Mohegan Tribe — — (2,250 ) — (2,250 ) Proceeds from issuance of Senior Unsecured Notes, net of premiums 85,000 — — — 85,000 Repayments of other long-term debt (182,269 ) — (4,547 ) — (186,816 ) Principal portion of relinquishment liability payments (24,400 ) — — — (24,400 ) Distributions to Mohegan Tribe (50,000 ) — — — (50,000 ) Payments of financing fees (2,360 ) — — — (2,360 ) Payments on capital lease obligations (927 ) (45 ) — 45 (927 ) Inter-company transactions — (18,120 ) 32,164 (14,044 ) — Net cash flows provided by (used in) financing activities (119,181 ) (18,165 ) 25,367 (13,999 ) (125,978 ) Net increase in cash and cash equivalents 8,154 7,400 1,092 — 16,646 Cash and cash equivalents at beginning of year 33,939 14,767 402 — 49,108 Cash and cash equivalents at end of year $ 42,093 $ 22,167 $ 1,494 $ — $ 65,754 ___________ (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 Fiscal Year Ended September 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 $ (24,178 ) $ (27,577 ) $ (30,100 ) $ 57,297 $ (24,558 ) Adjustments to reconcile net loss to net cash flows provided by (used in) operating activities: Depreciation and amortization 65,406 13,814 906 — 80,126 Relinquishment liability reassessment (1,905 ) — — — (1,905 ) Accretion of discount to the relinquishment liability 2,205 — — — 2,205 Cash paid for accretion of discount to the relinquishment liability (2,897 ) — — — (2,897 ) Loss on early extinguishment of debt 58,245 — — — 58,245 Payments of tender offer costs and discounts (48,155 ) — — — (48,155 ) Amortization of debt issuance costs and accretion of bond discounts 7,719 — 318 — 8,037 Provision for losses on receivables 2,368 390 3,388 — 6,146 Impairment of Project Horizon 4,981 — — — 4,981 (Gain) loss on disposition of assets (12 ) 3 — — (9 ) (Gain) loss from unconsolidated affiliates (178 ) — 1,004 — 826 Inter-company transactions (9,896 ) 62,401 4,783 (57,288 ) — Changes in operating assets and liabilities: Increase in receivables (6,622 ) (310 ) (1,783 ) 1,556 (7,159 ) Increase in inventories (411 ) (143 ) — — (554 ) (Increase) decrease in other assets 3,236 (77 ) (5,888 ) (802 ) (3,531 ) Increase (decrease) in trade payables 9,858 3,568 (7 ) — 13,419 Decrease in accrued interest (12,891 ) — (1,746 ) — (14,637 ) Increase (decrease) in other liabilities (4,587 ) (573 ) 8,359 (763 ) 2,436 Net cash flows provided by (used in) operating activities 42,286 51,496 (20,766 ) — 73,016 Cash flows provided by (used in) investing activities: Purchases of property and equipment, including change in construction payables (18,629 ) (4,250 ) (12,200 ) — (35,079 ) Issuance of third-party loans and advances — — (1,804 ) — (1,804 ) Payments received on third-party loans 644 — — — 644 Decrease in restricted cash, net 53 1,583 12,043 — 13,679 Proceeds from asset sales 104 30 — — 134 Investments in unconsolidated affiliates — — (29 ) — (29 ) Inter-company transactions 27,195 (24,222 ) 45 (3,018 ) — Net cash flows provided by (used in) investing activities 9,367 (26,859 ) (1,945 ) (3,018 ) (22,455 ) 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 310,000 — — — 310,000 Senior Secured Credit Facility repayments - Revolving (273,000 ) — — — (273,000 ) Senior Secured Credit Facility borrowings - Term Loan A, net of discount 124,343 — — — 124,343 Senior Secured Credit Facility repayments - Term Loan A (3,125 ) — — — (3,125 ) Senior Secured Credit Facility borrowings - Term Loan B, net of discount 720,952 — — — 720,952 Senior Secured Credit Facility repayments - Term Loan B (5,475 ) — — — (5,475 ) Line of Credit borrowings 356,796 — — — 356,796 Line of Credit repayments (353,755 ) — — — (353,755 ) Repayments to Mohegan Tribe — — (3,250 ) — (3,250 ) Repayments of other long-term debt (212,270 ) — (53 ) — (212,323 ) Principal portion of relinquishment liability payments (46,574 ) — — — (46,574 ) Distributions to Mohegan Tribe (50,000 ) — — — (50,000 ) Payments of financing fees (12,395 ) — — — (12,395 ) Payments on capital lease obligations (2,168 ) (45 ) — 45 (2,168 ) Inter-company transactions — (28,480 ) 25,507 2,973 — Net cash flows provided by (used in) financing activities (61,774 ) (28,525 ) 22,204 3,018 (65,077 ) Net decrease in cash and cash equivalents (10,121 ) (3,888 ) (507 ) — (14,516 ) Cash and cash equivalents at beginning of year 44,060 18,655 909 — 63,624 Cash and cash equivalents at end of year $ 33,939 $ 14,767 $ 402 $ — $ 49,108 ___________ (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 Fiscal Year Ended September 30, 2013 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) $ 50,326 (6,704 ) (17,303 ) 21,223 47,542 Adjustments to reconcile net income (loss) to net cash flows provided by (used in) operating activities: Depreciation and amortization 67,097 13,220 — — 80,317 Relinquishment liability reassessment (249 ) — — — (249 ) Accretion of discount to the relinquishment liability 4,974 — — — 4,974 Cash paid for accretion of discount to the relinquishment liability (5,792 ) — — — (5,792 ) Loss on early extinguishment of debt 4,531 — — — 4,531 Payments of tender offer costs and discounts (3,104 ) — — — (3,104 ) Amortization of debt issuance costs and accretion of bond discounts 11,968 — 317 — 12,285 Amortization of net deferred gain on settlement of derivative instruments (76 ) — — — (76 ) Provision for losses on receivables 951 103 2,382 — 3,436 Loss on disposition of assets 222 19 — — 241 (Gain) loss from unconsolidated affiliates (11 ) — 1,564 — 1,553 Inter-company transactions (30,508 ) 49,282 2,449 (21,223 ) — Changes in operating assets and liabilities: (Increase) decrease in receivables 495 (1,011 ) (132 ) — (648 ) Decrease in inventories 326 122 — — 448 (Increase) decrease in other assets 8,255 41 (5,537 ) — 2,759 Increase (decrease) in trade payables (2,367 ) 265 (41 ) — (2,143 ) Increase (decrease) in accrued interest (23,183 ) — 117 — (23,066 ) Increase (decrease) in other liabilities (21,440 ) (773 ) 2,156 — (20,057 ) Net cash flows provided by (used in) operating activities 62,415 54,564 (14,028 ) — 102,951 Cash flows provided by (used in) investing activities: Purchases of property and equipment, including change in construction payables (24,774 ) (4,481 ) (30,342 ) — (59,597 ) Issuance of third-party loans and advances — — (2,033 ) — (2,033 ) Payments received on third-party loans 139 — — — 139 (Increase) decrease in restricted cash, net — (423 ) 33,501 — 33,078 Proceeds from asset sales 208 8 — — 216 Investments in unconsolidated affiliates — — (4,971 ) — (4,971 ) Inter-company transactions 24,289 (22,468 ) — (1,821 ) — Net cash flows used in investing activities (138 ) (27,364 ) (3,845 ) (1,821 ) (33,168 ) Cash flows provided by (used in) financing activities: Prior Bank Credit Facility borrowings - Revolving 3,000 — — — 3,000 Prior Bank Credit Facility repayments - Revolving (3,000 ) — — — (3,000 ) Prior Bank Credit Facility repayments - Term (4,000 ) — — — (4,000 ) Line of Credit borrowings 24,897 — — — 24,897 Line of Credit repayments (24,897 ) — — — (24,897 ) Repayments to Mohegan Tribe — — (9,950 ) — (9,950 ) Proceeds from issuance of Senior Unsecured Notes 500,000 — — — 500,000 Repayments of other long-term debt (495,561 ) — (40 ) — (495,601 ) Principal portion of relinquishment liability payments (45,350 ) — — — (45,350 ) Distributions to Mohegan Tribe (50,000 ) — — — (50,000 ) Payments of financing fees (11,757 ) — (200 ) — (11,957 ) Payments on capital lease obligations (3,385 ) — — — (3,385 ) Inter-company transactions — (30,302 ) 28,481 1,821 — Net cash flows provided by (used in) financing activities (110,053 ) (30,302 ) 18,291 1,821 (120,243 ) Net increase (decrease) in cash and cash equivalents (47,776 ) (3,102 ) 418 — (50,460 ) Cash and cash equivalents at beginning of year 91,836 21,757 491 — 114,084 Cash and cash equivalents at end of year $ 44,060 $ 18,655 $ 909 $ — $ 63,624 ___________ (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	12 Months Ended
	Sep. 30, 2015
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS: Facility Agreement On November 18, 2015, the Authority entered into an agreement (the “Facility Agreement”) by and among the Authority, the Tribe and UBS AG, London Branch (“UBS”). Pursuant to the Facility Agreement, the Authority may issue, from time to time, to UBS or its designee, senior unsecured notes in an aggregate principal amount of up to $200.0 million , with varying amounts, borrowing dates, maturities and interest rates, as may be agreed with UBS or its designee. On November 20, 2015, pursuant to the Facility Agreement, the Authority entered into a note purchase agreement (the “Note Purchase Agreement”) by and among the Authority, the Tribe and the purchaser named therein (the “Purchaser”). In accordance with the Note Purchase Agreement, the Authority issued floating rate senior notes due 2017 in an aggregate principal amount of $100.0 million (the “Notes”) to the Purchaser in a private offering that closed on November 20, 2015. The Notes are senior unsecured obligations of the Authority. Pursuant to a guarantee agreement dated November 20, 2015, certain of the Authority’s subsidiaries, which are the same Guarantors that guarantee the Authority’s Senior Secured Credit Facilities and senior unsecured and senior subordinated notes, have guaranteed the Notes. The Notes bear interest at a rate per annum equal to LIBOR plus 4.45% , payable quarterly. The Notes mature on December 15, 2017. The Authority used the net proceeds from the Notes to refinance existing indebtedness and to finance new development opportunities. The Authority may redeem the Notes at any time, in whole or in part, at a price equal to 100% of the principal amount of the Notes redeemed plus accrued interest to the date of redemption, customary breakage costs, a “make-whole amount,” and, if redeemed within one year of the date of issuance, a premium of 0.25% . If the Authority experiences specific kinds of change of control events, undertakes certain types of asset sales or experiences certain swap-related credit determinations, it will be required to make an offer to purchase the Notes at the purchase prices set forth in the Note Purchase Agreement. In addition, if any gaming regulatory authority requires a holder of the Notes to be licensed, qualified or found suitable under applicable gaming laws, and such holder does not obtain such license, qualification or finding of suitability within a specified time, the Authority can call for redemption of the Notes held by such holder. The 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 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 Notes are also effectively subordinated to any indebtedness and other liabilities (including trade payables) of the Authority’s subsidiaries that do not guarantee the Notes. The Notes rank equally in right of payment with the Authority’s other unsecured, unsubordinated indebtedness, including trade payables. The Notes are fully and unconditionally guaranteed, jointly and severally, by the Guarantors. The Note Purchase Agreement contains certain covenants that, subject to certain significant exceptions, limit, among other things, the Authority’s and the 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 Note Purchase Agreement includes customary events of default, including, but not limited to, failure to make required payments, failure to comply with certain agreements or covenants, certain cross-defaults, certain events of bankruptcy and insolvency and certain judgment defaults. 2015 Mohegan Tribe Promissory Note On November 16, 2015, the Tribe made a $22.5 million loan to Mohegan Gaming Advisors (the “2015 Mohegan Tribe Promissory Note”). The 2015 Mohegan Tribe Promissory Note matures on April 15, 2016. The 2015 Mohegan Tribe Promissory Note accrues interest at an annual rate of 5.0% and requires a principal payment of $8.5 million , plus accrued interest, on January 15, 2016, with the remaining principal amount, plus accrued interest, due at maturity. New Downs Lodging Credit Facility On November 25, 2015, Downs Lodging repaid and terminated the Downs Lodging Credit Facility with proceeds from a new credit agreement providing for a $25.0 million term loan from a third-party lender (the “New Downs Lodging Credit Facility”) and a cash payment of the remaining principal amount outstanding under the Downs Lodging Credit Facility, plus accrued interest and fees. The New Downs Lodging Credit Facility matures on November 24, 2019, subject to earlier maturity in the event that 5.0% or more of the Authority’s total funded indebtedness matures prior to that date, in which case the New Downs Lodging Credit Facility matures six months prior to such date. Principal outstanding under the New Downs Lodging Credit Facility amortizes in equal monthly amounts of approximately $260,000 commencing January 1, 2016, with the remaining balance due at maturity. The New Downs Lodging Credit Facility accrues interest as follows: (i) for base rate loans, at a base rate equal to the greater of (a) the prime rate and (b) the federal funds rate plus 50 basis points (the greater of (a) and (b), the “base rate”), plus 250 basis points and (ii) for Eurodollar rate loans, at the applicable LIBOR rate plus 350 basis points. Interest on base rate loans is payable monthly. Interest on Eurodollar rate loans is payable at the end of each applicable interest period. The New Downs Lodging Credit Facility is a senior secured obligation of Downs Lodging, collateralized by all existing and future assets of Downs Lodging. The New Downs Lodging Credit Facility subjects Downs Lodging to certain covenant requirements customarily found in loan agreements for similar transactions. Additionally, the New Downs Lodging Credit Facility includes a financial maintenance covenant pertaining to minimum debt service coverage.

SCHEDULE II - VALUATION AND QUA

SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS AND RESERVES	12 Months Ended
	Sep. 30, 2015
Valuation and Qualifying Accounts [Abstract]
SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS AND RESERVES	MOHEGAN TRIBAL GAMING AUTHORITY SCHEDULE II—VALUATION AND QUALIFYING ACCOUNTS AND RESERVES FOR THE FISCAL YEARS ENDED SEPTEMBER 30, 2015, 2014 and 2013 (in thousands) Column A Column B Column C Column D Balances at Beginning of Year Charges to Costs and Expenses Deductions from Reserves (1) Balances at End of Year Description: Fiscal Year ended September 30, 2015 Reserves and allowances deducted from asset accounts: Reserves for uncollectible accounts: $ 38,636 $ 5,878 $ 2,179 $ 42,335 Fiscal Year ended September 30, 2014 Reserves and allowances deducted from asset accounts: Reserves for uncollectible accounts: $ 34,420 $ 6,146 $ 1,930 $ 38,636 Fiscal Year Ended September 30, 2013 Reserves and allowances deducted from asset accounts: Reserves for uncollectible accounts: $ 30,998 $ 3,436 $ 14 $ 34,420 ________________________ (1) Deductions from reserves include write-off of uncollectible accounts, net of recoveries of accounts previously written-off.

BASIS OF PRESENTATION AND SUM25

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Sep. 30, 2015
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation The accompanying 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.
Changes in Accounting Principles	Change in Accounting Principles 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 related to non-revolving debt be presented in the balance sheet as a reduction to the carrying amount of the related debt rather than as an asset. This guidance is required to be applied on a retrospective basis and is effective for annual reporting periods beginning after December 15, 2015, and interim reporting periods thereafter, with early application permitted. The Authority early adopted this guidance in the accompanying consolidated financial statements. The effect of adopting this guidance to the accompanying consolidated balance sheet as of September 30, 2014 was a $20.4 million decrease in other assets, net and long-term debt, net of current portion. The accompanying supplemental condensed consolidating financial statements within Note 16 also have been revised to reflect this adjustment.
Use of Estimates	Use of Estimates The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires the Authority to make estimates and judgments that affect the reported amounts of assets and liabilities, revenues and expenses and related disclosures of contingent assets and liabilities. The most significant estimates included in the accompanying consolidated financial statements relate to reserves for doubtful accounts, asset valuation, the liabilities associated with self-insurance and unredeemed Momentum Dollars, contingencies and litigation. Actual results could differ from these estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents consist of deposits that can be redeemed on demand and investments with original maturities of less than 90 days. Cash equivalents are carried at cost, which approximates market value. Cash and cash equivalents include all operating cash and in-house funds.
Restricted Cash	Restricted Cash Restricted cash consists of deposits that are contractually restricted as to their withdrawal or use. Restricted cash primarily includes cash held by Downs Racing pursuant to the Pennsylvania Race Horse Development and Gaming Act and Pennsylvania state statutes. The Pennsylvania Race Horse Development and Gaming Act requires Downs Racing to deposit a percentage of gross revenues from slot machines into a separate interest bearing account for the benefit of horsemen and breeders. In addition, Pennsylvania state statutes require Downs Racing to deposit net amounts received from the sale of lottery tickets into a separate designated account.
Accounts Receivable	Accounts Receivable Accounts receivable consists primarily of casino receivables, which represent credit extended to approved casino patrons, and hotel and other non-gaming receivables. The Authority maintains a reserve for doubtful collection, which is based on the Authority’s estimate of the probability that these receivables will be collected. The Authority assesses the adequacy of this reserve by continuously evaluating historical experience, creditworthiness of the related patron and all other available information. Future business or economic trends could affect the collectability of these receivables and the related reserve.
Long-term Receivables	Long-Term Receivables Long-term receivables consist primarily of receivables from affiliates and others. Receivables from affiliates, which are included in receivables, net, and other assets, net, in the accompanying consolidated balance sheets, consist of reimbursable costs and expenses advanced by Salishan-Mohegan on behalf of the Cowlitz Tribe for the Cowlitz Project (refer to Note 12) and WTG on behalf of the Menominee Tribe for the Menominee Project (refer to Note 13). As of September 30, 2015 , the Salishan-Mohegan receivables are payable 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. Due to the uncertainty in the development of the Cowlitz Project, the Authority maintains a reserve for doubtful collection of the Salishan-Mohegan receivables, which is based on the Authority's estimate of the probability that the receivables will be collected. The Authority assesses the reserve for doubtful collection of the Salishan-Mohegan receivables for adequacy on a quarterly basis. Future developments in the construction and opening of the proposed casino or other matters affecting the Cowlitz Project could affect the collectability of the Salishan-Mohegan receivables and the related reserve. The WTG receivables are fully reserved. The WTG receivables are payable upon the receipt of necessary financing for the development of the proposed casino, subject to certain conditions. Receivables from others, which are primarily included in other assets, net, in the accompanying consolidated balance sheets, consist primarily of funds loaned to third-parties in connection with various diversification projects. Receivables from others also include a loan to a tenant at Mohegan Sun. The Authority maintains a reserve for doubtful collection of receivables from others, which is based on the Authority's estimate of the probability that these receivables will be collected considering historical experience, creditworthiness of the related third-parties and tenant and all other available information.
Inventories	Inventories Inventories are stated at the lower of cost or market value and consist primarily of food and beverage, retail, hotel and operating supplies. Cost is determined using the average cost method. The Authority reduces the carrying value of slow-moving inventory to net realizable value, based on the Authority’s estimate of the amount of inventory that may not be utilized in future operations. Future business trends could affect the timely use of inventories.
Property and Equipment and Capitalized Interest	Property and Equipment Property and equipment are stated at cost. Depreciation is recognized over the estimated useful lives of the assets, other than land, on a straight-line basis. Leasehold improvements are amortized over the shorter of the lease terms or the estimated useful lives of the improvements. Estimated useful lives by asset categories are as follows: Buildings and land improvements 40 years Furniture and equipment 3 - 7 years The costs of significant improvements are capitalized. Costs of normal repairs and maintenance are expensed as incurred. Gains or losses on disposition of property and equipment are reflected in the accompanying consolidated financial statements. Property and equipment are assessed for impairment whenever events or changes in circumstances indicate that the carrying amounts may not be recoverable. If it is determined that the carrying amounts may not be recoverable based on current and future levels of income and cash flows, as well as other factors, an impairment loss will be recognized at such time. During its fourth quarter ended September 30, 2014, the Authority further re-evaluated its plans with respect to the development of the new hotel element of its suspended Project Horizon expansion, 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, the Authority recognized a related $5.0 million impairment charge, which was recorded in the accompanying consolidated statement of loss for the fiscal year ended September 30, 2014 . In March 2015, the Mohegan Tribal Finance Authority (“MTFA”), a wholly-owned instrumentality of the Tribe, agreed to develop the planned hotel. 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. Accordingly, the related assets did not have any future benefit to the Authority, 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 consolidated statement of income for the fiscal year ended September 30, 2015 . There are no assets remaining related to the suspended elements of Project Horizon (refer to Note 4). As of September 30, 2015 and 2014 , the Authority assessed its property and equipment for any additional impairment and determined that no additional impairment existed. Capitalized Interest Interest costs incurred in connection with major development and construction projects are capitalized and included in the cost of the related project. Under instances where no debt is directly incurred in connection with a project, interest is capitalized on amounts expended on the project utilizing the weighted-average interest cost of the Authority’s outstanding borrowings. Capitalization of interest ceases when a project is substantially completed or development activity is suspended for an extended period of time.
Goodwill	Goodwill In accordance with authoritative guidance issued by the FASB pertaining to goodwill, the goodwill associated with the acquisition of the Pennsylvania Facilities is not subject to amortization, but is assessed at least annually for impairment by comparing its fair value to its carrying value. The fair value is determined utilizing an income approach based on projected discounted cash flows from the Pennsylvania Facilities, exclusive of capital expenditures requirements. If the carrying value of the goodwill exceeds its fair value, an impairment loss will be recognized to the extent that the carrying value of the goodwill exceeds its implied fair value. The income approach requires the Authority to make assumptions regarding future revenues and expenses, discount rates and the terminal value based on a market multiple of the Pennsylvania Facilities. As of September 30, 2015 and 2014 , the Authority assessed the goodwill for impairment and determined that no impairment existed. If any of the following occurs, the goodwill may be impaired and subject to a non-cash write-down in a future period, which could have a material adverse impact on the accompanying consolidated financial statements: (1) if estimates of projected cash flows from the Pennsylvania Facilities are not achieved, (2) if the discount rate increases, (3) if terminal growth rates decrease or (4) if market multiples decrease.
Other Intangible Assets	Other Intangible Assets Intangible assets relate primarily to the Pennsylvania Facilities, Mohegan Sun, MBC, Mohegan Lacrosse and Mohegan Golf. In connection with the acquisition of the Pennsylvania Facilities, the Authority recorded a slot machine license intangible asset of $214.0 million . In October 2006, a one-time slot machine license fee of $50.0 million was paid to the Pennsylvania Gaming Control Board (the “PGCB”) and added to the existing slot machine license intangible asset. In June 2010, a one-time table game certificate fee of $16.5 million was paid to the PGCB and classified as an intangible asset. The slot machine license and table game certificate intangible assets, with indefinite useful lives, are assessed as a single unit of accounting at least annually for impairment by comparing the fair value of the recorded assets to their carrying value. Their fair value is determined utilizing an income approach based on projected discounted cash flows from the Pennsylvania Facilities, exclusive of a required rate of return of all other assets and exclusive of capital expenditures requirements. If the carrying value exceeds the fair value, an impairment loss will be recognized to the extent that the carrying value exceeds the fair value. The income approach requires the Authority to make assumptions regarding future revenues and expenses, discount rates and the terminal value based on a perpetual growth rate of the Pennsylvania Facilities. As of September 30, 2015 and 2014 , the Authority assessed the intangible assets for impairment and determined that no impairment existed. If any of the following occurs, the intangible assets may be impaired and subject to a non-cash write-down in a future period, which could have a material adverse impact on the accompanying consolidated financial statements: (1) if estimates of projected cash flows from the Pennsylvania Facilities are not achieved, (2) if the discount rate increases or (3) if the terminal value decreases. In connection with a relinquishment agreement (refer to Note 11), Trading Cove Associates (“TCA”) granted the Authority an exclusive, irrevocable, perpetual, world-wide and royalty-free license with respect to trademarks and other similar rights, including the “Mohegan Sun” name. The Mohegan Sun trademark intangible asset of $119.7 million is deemed to have an indefinite useful life and is assessed at least annually for impairment by comparing its fair value to its carrying value. The fair value is determined utilizing the income approach – relief from royalty method based on projected revenues from Mohegan Sun and Mohegan Sun Pocono. If the carrying value exceeds the fair value, an impairment loss will be recognized to the extent that the carrying value exceeds the fair value. The income approach requires the Authority to make assumptions regarding future revenues, discount rates, royalty rate and the terminal value based on a perpetual growth rate of Mohegan Sun and Mohegan Sun Pocono. As of September 30, 2015 and 2014 , the Authority assessed the Mohegan Sun trademark for impairment and determined that no impairment existed. If any of the following occurs, the Mohegan Sun trademark may be impaired and subject to a non-cash write-down in a future period, which could have a material adverse impact on the accompanying consolidated financial statements: (1) if estimates of projected cash flows from Mohegan Sun and Mohegan Sun Pocono are not achieved, (2) if the discount rate increases or (3) if the perpetual growth rate decreases. In connection with the acquisitions of the WNBA and NLL franchises and the assets of Pautipaug Country Club Inc., the Authority recorded franchise value intangible assets and a membership intangible asset, respectively. These intangible assets, with definite useful lives, are assessed for impairment whenever events or changes in circumstances indicate that their carrying amounts may not be recoverable.
Debt Issuance Costs, Discounts and Premiums	Debt Issuance Costs, Discounts and Premiums Debt issuance costs incurred in connection with the issuance of revolving debt are capitalized and amortized to interest expense based on the related debt agreements on a straight-line basis. Unamortized amounts are included in other assets, net, in the accompanying consolidated balance sheets. Debt issuance costs incurred in connection with the issuance of non-revolving debt are recorded as a reduction to the carrying amount of the related debt and amortized to interest expense based on the effective interest method. Premiums received in connection with the issuance of debt are recorded as an increase to the carrying amount of the related debt and amortized to interest expense based on the effective interest method.
Self-insurance Accruals	Self-insurance Accruals The Authority is self-insured up to certain limits for costs associated with workers’ compensation, general liability and employee medical coverage. Insurance claims and reserves include accruals of estimated settlements of known claims, as well as accruals of estimates of incurred but not reported claims. These accruals are included in other current liabilities in the accompanying consolidated balance sheets. In estimating self-insurance accruals, the Authority considers historical loss experiences and expected levels of costs per claim. Claims are accounted for based on estimates of undiscounted claims, including claims incurred but not reported. The Authority believes that this method provides a consistent and effective way to measure these liabilities; however, changes in health care costs, accident frequency and severity and other factors could materially impact estimated liabilities. The Authority continuously monitors estimates and makes adjustments when necessary.
Unredeemed Momentum Dollars	Unredeemed Momentum Dollars The Authority maintains an accrual for unredeemed Momentum Dollars. This accrual is based on the estimated cost of Momentum Dollars expected to be redeemed as of the respective balance sheet date. The Authority assesses the adequacy of this accrual by periodically evaluating historical redemption experiences and projected trends related to the accrual. Actual results could differ from these estimates.
Base Jackpots	Base Jackpots Base jackpots represent the fixed minimum amount of payouts from slot machines for a specific combination. The Authority recognizes base jackpots as reductions to revenues when it becomes obligated to pay such jackpots.
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.
Revenue Recognition	Revenue Recognition The Authority recognizes gaming revenues as amounts wagered less prizes paid out. Revenues from food and beverage, hotel, retail, entertainment and other services are recognized at the time such service is performed. Minimum rental revenues are recognized on a straight-line basis over the terms of the related leases. Percentage rental revenues are recognized in the periods in which the tenants exceed their respective percentage rent thresholds.
Promotional Allowances	Promotional Allowances The Authority operates a program, without membership fees, for patrons at Mohegan Sun, Mohegan Sun Pocono and its managed property, Resorts Atlantic City. This program provides complimentary food and beverage, hotel, retail, entertainment and other amenities to patrons based on Momentum Dollars that are awarded for patrons’ gaming activities. Momentum Dollars may be utilized to purchase, among other things, items at restaurants and retail stores located within Mohegan Sun, Mohegan Sun Pocono and Resorts Atlantic City. Momentum Dollars may also be utilized at The Shops at Mohegan Sun and the Mohegan Sun gasoline and convenience center, as well as to purchase hotel services and tickets to entertainment events held at facilities located at Mohegan Sun, Mohegan Sun Pocono and Resorts Atlantic City. The retail value of complimentary items redeemed at facilities operated by the Authority is included in gross revenues and then deducted as promotional allowances to arrive at net revenues. The cost associated with reimbursing third-parties for the value of complimentary items redeemed at third-party outlets is included in gaming costs and expenses. In addition, the Authority offers ongoing promotional coupons to patrons for the purchase of food and beverage, hotel and retail amenities offered at Mohegan Sun and Mohegan Sun Pocono. The retail value of coupons redeemed at facilities operated by the Authority is included in gross revenues and then deducted as promotional allowances to arrive at net revenues. The cost associated with reimbursing third-parties for the value of coupons redeemed at third-party outlets is included in gaming costs and expenses.
Gaming Costs and Expenses	Gaming Costs and Expenses Gaming costs and expenses primarily include portions of gaming revenues that must be paid to the State of Connecticut and the PGCB. Gaming costs and expenses also include, among other things, payroll costs, expenses associated with the operation of slot machines, table games, poker, live harness racing and racebook, certain marketing expenditures and promotional expenses related to Momentum Dollar and coupon redemptions.
Advertising Costs and Expenses	Advertising Costs and Expenses Production costs are expensed the first time the advertisement takes place. Prepaid rental fees associated with billboard advertisements are capitalized and amortized over the terms of the related rental agreements.
Corporate Costs and Expenses	Corporate Costs and Expenses Corporate costs and expenses represent an allocation of certain governmental and administrative costs, payroll costs, professional fees and various other expenses not directly related to the Authority’s operations at Mohegan Sun or Mohegan Sun Pocono. In addition, Corporate costs and expenses include costs associated with various gaming diversification efforts, which are expensed as incurred, except when reimbursable by third-parties.
Pre-Opening Costs and Expenses	Pre-Opening Costs and Expenses In accordance with authoritative guidance issued by the FASB pertaining to the reporting on the costs of start-up activities, pre-opening costs and expenses are expensed as incurred.
Investments in Unconsolidated Affiliates	The Authority's investment in Resorts Atlantic City is accounted for under the equity method as the Authority has significant influence.
Income Taxes	Income Taxes The Tribe is a sovereign Indian nation with independent legal jurisdiction over its people and land. Like other sovereign governments, the Tribe and its entities, including the Authority, are not subject to federal, state or local income taxes.
Seasonality	Seasonality 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 fiscal year ended September 30, 2015 are not necessarily indicative of operating results for interim periods.
New Accounting Standard	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.

BASIS OF PRESENTATION AND SUM26

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Sep. 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, September 30, 2014 (1) $ 66,596 $ 2,612 $ 69,208 Additions: Issuance of affiliate advances and other loans, including interest receivable 13,980 135 14,115 Cowlitz Project land value transfer (2) 19,951 — 19,951 Deductions: Payments received — (157 ) (157 ) Adjustments — (779 ) (779 ) Balance, September 30, 2015 (1) $ 100,527 $ 1,811 $ 102,338 __________ (1) Includes current portions of $19.6 million and $901,000 as of September 30, 2015 and 2014 , respectively. Also includes interest receivable of $43.4 million and $35.7 million as of September 30, 2015 and 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 12). Reserves for Doubtful Collection of Long-Term Receivables Affiliates Others Total Balance, September 30, 2014 $ 26,833 $ 796 $ 27,629 Additions: Charges to bad debt expense 4,195 35 4,230 Deductions: Adjustments — (789 ) (789 ) Balance, September 30, 2015 $ 31,028 $ 42 $ 31,070 Receivables, net, consisted of the following (in thousands): September 30, 2015 September 30, 2014 Gaming $ 32,841 $ 32,789 Hotel 1,637 922 Affiliates 19,400 — Other 11,105 8,574 Subtotal 64,983 42,285 Less: reserve for doubtful collection (11,039 ) (11,645 ) Total receivables, net $ 53,944 $ 30,640
Estimated useful lives by asset categories	Estimated useful lives by asset categories are as follows: Buildings and land improvements 40 years Furniture and equipment 3 - 7 years
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): September 30, 2015 Carrying Value Fair Value Senior Secured Credit Facility - Revolving $ 21,000 $ 20,575 Senior Secured Credit Facility - Term Loan A $ 109,613 $ 109,811 Senior Secured Credit Facility - Term Loan B $ 792,078 $ 802,711 2013 9 3/4% Senior Unsecured Notes $ 577,667 $ 596,700 2012 11% Senior Subordinated Notes $ 98,939 $ 103,446
Retail value of providing promotional allowances	The retail value of promotional allowances was included in gross revenues as follows (in thousands): For the Fiscal Years Ended September 30, 2015 September 30, 2014 September 30, 2013 Food and beverage $ 42,192 $ 43,264 $ 38,390 Hotel 15,142 14,721 13,799 Retail, entertainment and other 40,012 40,959 43,668 Total $ 97,346 $ 98,944 $ 95,857
Estimated cost of providing promotional allowances	The estimated cost of promotional allowances was included in gaming costs and expenses as follows (in thousands): For the Fiscal Years Ended September 30, 2015 September 30, 2014 September 30, 2013 Food and beverage $ 35,122 $ 37,936 $ 34,194 Hotel 8,398 8,979 7,216 Retail, entertainment and other 35,559 36,772 40,167 Total $ 79,079 $ 83,687 $ 81,577

RECEIVABLES, NET (Tables)

RECEIVABLES, NET (Tables)	12 Months Ended
	Sep. 30, 2015
Receivables [Abstract]
Schedule of receivables, net	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, September 30, 2014 (1) $ 66,596 $ 2,612 $ 69,208 Additions: Issuance of affiliate advances and other loans, including interest receivable 13,980 135 14,115 Cowlitz Project land value transfer (2) 19,951 — 19,951 Deductions: Payments received — (157 ) (157 ) Adjustments — (779 ) (779 ) Balance, September 30, 2015 (1) $ 100,527 $ 1,811 $ 102,338 __________ (1) Includes current portions of $19.6 million and $901,000 as of September 30, 2015 and 2014 , respectively. Also includes interest receivable of $43.4 million and $35.7 million as of September 30, 2015 and 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 12). Reserves for Doubtful Collection of Long-Term Receivables Affiliates Others Total Balance, September 30, 2014 $ 26,833 $ 796 $ 27,629 Additions: Charges to bad debt expense 4,195 35 4,230 Deductions: Adjustments — (789 ) (789 ) Balance, September 30, 2015 $ 31,028 $ 42 $ 31,070 Receivables, net, consisted of the following (in thousands): September 30, 2015 September 30, 2014 Gaming $ 32,841 $ 32,789 Hotel 1,637 922 Affiliates 19,400 — Other 11,105 8,574 Subtotal 64,983 42,285 Less: reserve for doubtful collection (11,039 ) (11,645 ) Total receivables, net $ 53,944 $ 30,640

PROPERTY AND EQUIPMENT, NET (Ta

PROPERTY AND EQUIPMENT, NET (Tables)	12 Months Ended
	Sep. 30, 2015
Property, Plant and Equipment [Abstract]
Schedule of property and equipment, net	Property and equipment, net, consisted of the following (in thousands): September 30, 2015 September 30, 2014 Land $ 45,534 $ 65,485 Land improvements 97,838 97,146 Buildings and improvements 1,733,924 1,734,673 Furniture and equipment 555,884 547,719 Construction in process 11,386 8,011 Subtotal 2,444,566 2,453,034 Less: accumulated depreciation (1,092,511 ) (1,028,966 ) Total property and equipment, net $ 1,352,055 $ 1,424,068

OTHER CURRENT ASSETS AND OTHE29

OTHER CURRENT ASSETS AND OTHER CURRENT LIABILITIES (Tables)	12 Months Ended
	Sep. 30, 2015
Other Current Assets and Other Current Liabilities [Abstract]
Schedule of other current assets and other current liabilities	Other current assets consisted of the following (in thousands): September 30, 2015 September 30, 2014 Non-qualified deferred compensation $ 8,867 $ 9,809 Prepaid expenses and other miscellaneous current assets 9,663 7,188 Total other current assets $ 18,530 $ 16,997 Other current liabilities consisted of the following (in thousands): September 30, 2015 September 30, 2014 Accrued payroll and related taxes and benefits $ 42,437 $ 36,373 Combined outstanding Slot Win Contribution and free promotional slot play contribution 11,932 11,617 Amounts due to horsemen 7,372 8,109 Payments in transit 16,681 3,220 Other miscellaneous current liabilities 62,858 67,856 Total other current liabilities $ 141,280 $ 127,175

LONG-TERM DEBT (Tables)

LONG-TERM DEBT (Tables)	12 Months Ended
	Sep. 30, 2015
Debt Disclosure [Abstract]
Schedule of long-term debt	Long-term debt consisted of the following (in thousands, including current maturities): September 30, September 30, Senior Secured Credit Facility - Revolving, due June 2018 $ 21,000 $ 37,000 Senior Secured Credit Facility - Term Loan A, due June 2018, net of discount and debt issuance costs of $2,106 and $2,976 as of September 30, 2015 and 2014, respectively 109,613 117,336 Senior Secured Credit Facility - Term Loan B, due June 2018, net of discount and debt issuance costs of $14,918 and $17,078 as of September 30, 2015 and 2014, respectively 792,078 707,447 2013 9 3/4% Senior Unsecured Notes, due September 2021, net of premium and debt issuance costs of $7,333 and $7,802 as of September 30, 2015 and 2014, respectively 577,667 492,198 2005 6 7/8% Senior Subordinated Notes, due February 2015, net of debt issuance costs of $6 as of September 30, 2014 — 9,648 2012 11 % Senior Subordinated Notes, due September 2018, net of discount and debt issuance costs of $1,251 and $4,361 as of September 30, 2015 and 2014, respectively 98,939 270,829 Line of Credit — 3,041 2009 Mohegan Tribe Promissory Note, due September 2015 — 1,750 2012 Mohegan Tribe Minor's Trust Promissory Note, due March 2017 16,000 16,500 2013 Mohegan Tribe Promissory Note, due December 2018 7,420 7,420 Downs Lodging Credit Facility, due July 2016, net of debt issuance costs of $254 and $572 as of September 30, 2015 and 2014, respectively 40,262 44,428 Other 3,365 2,910 Long-term debt, excluding capital leases 1,666,344 1,710,507 Less: current portion of long-term debt (55,194 ) (31,552 ) Long-term debt, net of current portion $ 1,611,150 $ 1,678,955
Schedule of maturities of long-term debt	Maturities of long-term debt are as follows (in thousands, including current maturities): Fiscal Years 2016 (1) $ 67,567 2017 31,126 2018 999,671 2019 7,832 2020 337 Thereafter 585,673 Total $ 1,692,206 __________ (1) Includes the Downs Lodging Credit Facility, due July 2016, which was refinanced in November 2015 on a long-term basis, and, accordingly, was primarily included in long-term debt, net of current portion, in the accompanying consolidated balance sheet as of September 30, 2015 (further discussed below).

LEASES (Tables)

LEASES (Tables)	12 Months Ended
	Sep. 30, 2015
Leases [Abstract]
Schedule of future minimum rental payments receivable for operating leases	Minimum future rental income that the Authority expects to earn under non-cancelable leases is as follows (in thousands): Fiscal Years Ending September 30, 2016 2017 2018 2019 2020 Thereafter Total Minimum future rental income $ 5,933 $ 3,858 $ 3,370 $ 3,026 $ 2,828 $ 7,175 $ 26,190
Schedule of minimum future rental expense under non-cancelable leases	Minimum future rental expense that the Authority expects to incur under non-cancelable leases is as follows (in thousands): Fiscal Years Ending September 30, 2016 2017 2018 2019 2020 Thereafter Total Minimum future rental expense $ 1,709 $ 7,683 $ 8,129 $ 7,941 $ 8,001 $ 217,622 $ 251,085

RELINQUISHMENT AGREEMENT (Table

RELINQUISHMENT AGREEMENT (Tables)	12 Months Ended
	Sep. 30, 2015
RELINQUISHMENT AGREEMENT [Abstract]
Relinquishment payments	Relinquishment payments consisted of the following (in millions): For the Fiscal Years Ended September 30, 2015 September 30, 2014 September 30, 2013 Principal $ 24.4 $ 46.6 $ 45.4 Accretion of discount 0.8 2.9 5.8 Total $ 25.2 $ 49.5 $ 51.2

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	12 Months Ended
	Sep. 30, 2015
Segment Reporting [Abstract]
Financial information related to segments	For the Fiscal Years Ended (in thousands) September 30, 2015 September 30, 2014 September 30, 2013 Net revenues: Mohegan Sun $ 994,010 $ 995,100 $ 1,042,078 Mohegan Sun Pocono 295,135 296,578 296,648 Corporate and other 7,567 5,391 1,302 Inter-segment revenues (5,092 ) (4,351 ) — Total $ 1,291,620 $ 1,292,718 $ 1,340,028 Income (loss) from operations: Mohegan Sun $ 212,211 $ 181,325 $ 212,680 Mohegan Sun Pocono 45,817 36,956 43,763 Corporate and other (24,853 ) (36,873 ) (26,937 ) Total 233,175 181,408 229,506 Accretion of discount to the relinquishment liability (227 ) (2,205 ) (4,974 ) Interest income 7,983 7,066 6,271 Interest expense, net of capitalized interest (143,876 ) (147,933 ) (170,150 ) Loss on early extinguishment of debt (3,987 ) (62,041 ) (11,516 ) Other expense, net (929 ) (853 ) (1,595 ) Net income (loss) 92,139 (24,558 ) 47,542 Loss attributable to non-controlling interests 2,255 380 2,784 Net income (loss) attributable to Mohegan Tribal Gaming Authority $ 94,394 $ (24,178 ) $ 50,326 For the Fiscal Years Ended (in thousands) September 30, 2015 September 30, 2014 September 30, 2013 Capital expenditures incurred: Mohegan Sun $ 24,521 $ 19,518 $ 27,652 Mohegan Sun Pocono 5,448 3,946 4,673 Corporate and other 55 9,164 33,728 Total $ 30,024 $ 32,628 $ 66,053 (in thousands) September 30, 2015 September 30, 2014 Total assets: Mohegan Sun $ 1,332,458 $ 1,368,352 Mohegan Sun Pocono 555,449 551,655 Corporate and other 132,226 115,524 Total $ 2,020,133 $ 2,035,531

SUPPLEMENTAL CONDENSED CONSOL34

SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL STATEMENT INFORMATION (Tables)	12 Months Ended
	Sep. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
CONDENSED CONSOLIDATING BALANCE SHEETS	CONDENSED CONSOLIDATING BALANCE SHEETS September 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 $ 42,093 $ 22,167 $ 1,494 $ — $ 65,754 Restricted cash 62 1,661 39 — 1,762 Receivables, net 29,134 3,585 22,871 (1,646 ) 53,944 Inventories 14,401 1,145 — — 15,546 Other current assets 15,569 2,928 33 — 18,530 Total current assets 101,259 31,486 24,437 (1,646 ) 155,536 Non-current assets: Property and equipment, net 1,098,588 214,778 38,689 — 1,352,055 Goodwill — 39,459 — — 39,459 Other intangible assets, net 120,281 284,418 2,019 — 406,718 Other assets, net 10,711 4,017 57,597 (5,960 ) 66,365 Inter-company receivables 254,348 94,033 — (348,381 ) — Investment in subsidiaries 328,462 — — (328,462 ) — Total assets $ 1,913,649 $ 668,191 $ 122,742 $ (684,449 ) $ 2,020,133 LIABILITIES AND CAPITAL Current liabilities: Current portion of long-term debt $ 46,248 $ — $ 2,946 $ — $ 49,194 Due to Mohegan Tribe — — 6,000 — 6,000 Current portion of capital leases 824 48 — (48 ) 824 Trade payables 12,365 2,564 87 — 15,016 Construction payables 11,149 1,888 100 — 13,137 Accrued interest payable 5,461 — 6,594 — 12,055 Other current liabilities 108,911 29,699 4,268 (1,598 ) 141,280 Total current liabilities 184,958 34,199 19,995 (1,646 ) 237,506 Non-current liabilities: Long-term debt, net of current portion 1,555,487 — 38,243 — 1,593,730 Due to Mohegan Tribe, net of current portion — — 17,420 — 17,420 Capital leases, net of current portion 1,521 5,770 — (5,770 ) 1,521 Other long-term liabilities 1,915 — — — 1,915 Inter-company payables — 246,380 102,001 (348,381 ) — Accumulated losses in excess of investment in subsidiaries — 40,873 — (40,873 ) — Total liabilities 1,743,881 327,222 177,659 (396,670 ) 1,852,092 Capital: Retained earnings 169,768 340,969 (55,157 ) (286,128 ) 169,452 Mohegan Tribal Gaming Authority capital 169,768 340,969 (55,157 ) (286,128 ) 169,452 Non-controlling interests — — 240 (1,651 ) (1,411 ) Total capital 169,768 340,969 (54,917 ) (287,779 ) 168,041 Total liabilities and capital $ 1,913,649 $ 668,191 $ 122,742 $ (684,449 ) $ 2,020,133 ___________ (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 8,768 3,970 48,505 (6,312 ) 54,931 Inter-company receivables 228,122 65,981 — (294,103 ) — Investment in subsidiaries 325,651 — — (325,651 ) — Total assets $ 1,915,720 $ 636,968 $ 109,730 $ (626,887 ) $ 2,035,531 LIABILITIES AND CAPITAL Current liabilities: Current portion of long-term debt $ 28,887 $ — $ 415 $ — $ 29,302 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 174,587 35,537 13,988 (821 ) 223,291 Non-current liabilities: Long-term debt, net of current portion 1,611,107 — 44,428 — 1,655,535 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 1,790,346 298,597 154,476 (332,715 ) 1,910,704 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 $ 1,915,720 $ 636,968 $ 109,730 $ (626,887 ) $ 2,035,531 ___________ (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)	CONDENSED CONSOLIDATING STATEMENTS OF INCOME (LOSS) For the Fiscal Year Ended September 30, 2015 Authority Total Guarantor Subsidiaries (1) Total Non-Guarantor Subsidiaries and Entities (2) Consolidating/ Eliminating Adjustments Consolidated Revenues: Gaming $ 861,919 $ 271,801 $ — $ — $ 1,133,720 Food and beverage 60,687 28,913 120 — 89,720 Hotel 44,836 5,660 — — 50,496 Retail, entertainment and other 94,457 17,072 8,593 (5,092 ) 115,030 Gross revenues 1,061,899 323,446 8,713 (5,092 ) 1,388,966 Less-Promotional allowances (74,994 ) (20,109 ) (14 ) (2,229 ) (97,346 ) Net revenues 986,905 303,337 8,699 (7,321 ) 1,291,620 Operating costs and expenses: Gaming 457,948 193,952 — — 651,900 Food and beverage 32,964 8,590 — — 41,554 Hotel 14,062 5,724 — (4,852 ) 14,934 Retail, entertainment and other 39,353 6,029 2,626 (2,229 ) 45,779 Advertising, general and administrative 158,230 31,427 14,050 (14,783 ) 188,924 Corporate 16,584 — — 14,543 31,127 Depreciation and amortization 63,071 13,371 1,138 — 77,580 Loss on disposition of assets 1,007 11 — — 1,018 Severance 3,244 126 — — 3,370 Impairment of Project Horizon 2,502 — — — 2,502 Relinquishment liability reassessment (243 ) — — — (243 ) Total operating costs and expenses 788,722 259,230 17,814 (7,321 ) 1,058,445 Income (loss) from operations 198,183 44,107 (9,115 ) — 233,175 Other income (expense): Accretion of discount to the relinquishment liability (227 ) — — — (227 ) Interest income 43 7,424 8,346 (7,830 ) 7,983 Interest expense, net of capitalized interest (95,485 ) (39,992 ) (16,229 ) 7,830 (143,876 ) Loss on early extinguishment of debt (3,987 ) — — — (3,987 ) Loss on interests in subsidiaries (4,144 ) (9,193 ) — 13,337 — Other income (expense), net 11 — (940 ) — (929 ) Total other expense (103,789 ) (41,761 ) (8,823 ) 13,337 (141,036 ) Net income (loss) 94,394 2,346 (17,938 ) 13,337 92,139 Loss attributable to non-controlling interests — — 835 1,420 2,255 Net income (loss) attributable to Mohegan Tribal Gaming Authority $ 94,394 $ 2,346 $ (17,103 ) $ 14,757 $ 94,394 ___________ (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 Fiscal Year Ended September 30, 2014 Authority Total Guarantor Subsidiaries (1) Total Non-Guarantor Subsidiaries and Entities (2) Consolidating/ Eliminating Adjustments Consolidated Revenues: Gaming $ 858,780 $ 274,783 $ — $ — $ 1,133,563 Food and beverage 62,273 29,382 — — 91,655 Hotel 42,921 4,389 — — 47,310 Retail, entertainment and other 101,506 16,515 5,464 (4,351 ) 119,134 Gross revenues 1,065,480 325,069 5,464 (4,351 ) 1,391,662 Less-Promotional allowances (76,618 ) (20,567 ) (17 ) (1,742 ) (98,944 ) Net revenues 988,862 304,502 5,447 (6,093 ) 1,292,718 Operating costs and expenses: Gaming 488,293 198,728 — — 687,021 Food and beverage 32,348 9,134 — — 41,482 Hotel 15,287 4,631 — (4,111 ) 15,807 Retail, entertainment and other 45,876 6,780 — (1,711 ) 50,945 Advertising, general and administrative 155,668 35,075 27,927 (28,031 ) 190,639 Corporate 13,276 — — 27,760 41,036 Depreciation and amortization 65,406 13,814 906 — 80,126 (Gain) loss on disposition of assets (12 ) 3 — — (9 ) Pre-opening — 1,187 — — 1,187 Impairment of Project Horizon 4,981 — — — 4,981 Relinquishment liability reassessment (1,905 ) — — — (1,905 ) Total operating costs and expenses 819,218 269,352 28,833 (6,093 ) 1,111,310 Income (loss) from operations 169,644 35,150 (23,386 ) — 181,408 Other income (expense): Accretion of discount to the relinquishment liability (2,205 ) — — — (2,205 ) Interest income 88 4,704 7,306 (5,032 ) 7,066 Interest expense, net of capitalized interest (97,380 ) (42,583 ) (13,002 ) 5,032 (147,933 ) Loss on early extinguishment of debt (62,041 ) — — — (62,041 ) Loss on interests in subsidiaries (32,449 ) (24,848 ) — 57,297 — Other income (expense), net 165 — (1,018 ) — (853 ) Total other expense (193,822 ) (62,727 ) (6,714 ) 57,297 (205,966 ) Net loss (24,178 ) (27,577 ) (30,100 ) 57,297 (24,558 ) Loss attributable to non-controlling interests — — — 380 380 Net loss attributable to Mohegan Tribal Gaming Authority $ (24,178 ) $ (27,577 ) $ (30,100 ) $ 57,677 $ (24,178 ) ___________ (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 Fiscal Year Ended September 30, 2013 Authority Total Guarantor Subsidiaries (1) Total Non-Guarantor Subsidiaries and Entities (2) Consolidating/ Eliminating Adjustments Consolidated Revenues: Gaming $ 911,180 $ 279,022 $ — $ — $ 1,190,202 Food and beverage 59,334 26,917 — — 86,251 Hotel 40,873 — — — 40,873 Retail, entertainment and other 100,545 16,679 1,575 (240 ) 118,559 Gross revenues 1,111,932 322,618 1,575 (240 ) 1,435,885 Less-Promotional allowances (76,407 ) (17,300 ) (4 ) (2,146 ) (95,857 ) Net revenues 1,035,525 305,318 1,571 (2,386 ) 1,340,028 Operating costs and expenses: Gaming 507,069 201,860 — — 708,929 Food and beverage 33,297 8,280 (2 ) — 41,575 Hotel 14,339 — — — 14,339 Retail, entertainment and other 40,371 5,589 — (2,101 ) 43,859 Advertising, general and administrative 159,869 32,997 13,373 (13,566 ) 192,673 Corporate 14,841 — — 13,281 28,122 Depreciation and amortization 67,097 13,220 — — 80,317 Loss on disposition of assets 222 19 — — 241 Severance (146 ) 175 — — 29 Pre-opening — 687 — — 687 Relinquishment liability reassessment (249 ) — — — (249 ) Total operating costs and expenses 836,710 262,827 13,371 (2,386 ) 1,110,522 Income (loss) from operations 198,815 42,491 (11,800 ) — 229,506 Other income (expense): Accretion of discount to the relinquishment liability (4,974 ) — — — (4,974 ) Interest income 146 2,320 6,064 (2,259 ) 6,271 Interest expense, net of capitalized interest (118,303 ) (44,126 ) (9,980 ) 2,259 (170,150 ) Loss on early extinguishment of debt (11,516 ) — — — (11,516 ) Loss on interests in subsidiaries (13,834 ) (7,389 ) — 21,223 — Other expense, net (8 ) — (1,587 ) — (1,595 ) Total other expense (148,489 ) (49,195 ) (5,503 ) 21,223 (181,964 ) Net income (loss) 50,326 (6,704 ) (17,303 ) 21,223 47,542 Loss attributable to non-controlling interests — — — 2,784 2,784 Net income (loss) attributable to Mohegan Tribal Gaming Authority $ 50,326 $ (6,704 ) $ (17,303 ) $ 24,007 $ 50,326 ___________ (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 Fiscal Year Ended September 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) $ 94,394 $ 2,346 $ (17,938 ) $ 13,337 $ 92,139 Adjustments to reconcile net income (loss) to net cash flows provided by (used in) operating activities: Depreciation and amortization 63,071 13,371 1,138 — 77,580 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 ) Loss on early extinguishment of debt 2,269 — — — 2,269 Proceeds from bond premiums 2,125 — — — 2,125 Payments of tender offer costs and discounts (2,894 ) — — — (2,894 ) Amortization of debt issuance costs and accretion of bond premiums and discounts 7,453 — 318 — 7,771 Provision for losses on receivables 1,350 299 4,229 — 5,878 Impairment of Project Horizon 2,502 — — — 2,502 Loss on disposition of assets 1,007 11 — — 1,018 Loss from unconsolidated affiliates 31 — 941 — 972 Inter-company transactions (35,724 ) 41,355 7,695 (13,326 ) — Changes in operating assets and liabilities: Increase in receivables (2,699 ) (1,247 ) (2,264 ) 870 (5,340 ) (Increase) decrease in inventories (1,062 ) 60 — — (1,002 ) Increase in other assets (2,756 ) (1,806 ) (7,544 ) (46 ) (12,152 ) Increase (decrease) in trade payables (6,394 ) (2,617 ) 27 — (8,984 ) Decrease in accrued interest (264 ) — (146 ) — (410 ) Increase (decrease) in other liabilities 14,527 908 (5,860 ) (835 ) 8,740 Net cash flows provided by (used in) operating activities 136,142 52,680 (19,404 ) — 169,418 Cash flows provided by (used in) investing activities: Purchases of property and equipment, including change in construction payables (17,221 ) (4,651 ) (588 ) — (22,460 ) Issuance of third-party loans and advances — — (4,080 ) — (4,080 ) Payments received on third-party loans 157 — — — 157 (Increase) decrease in restricted cash, net (32 ) (1,746 ) 252 — (1,526 ) Proceeds from asset sales 1,602 13 — — 1,615 Investments in the New England Black Wolves — — (500 ) — (500 ) Inter-company transactions 6,687 (20,731 ) 45 13,999 — Net cash flows used in investing activities (8,807 ) (27,115 ) (4,871 ) 13,999 (26,794 ) Cash flows provided by (used in) financing activities: Senior Secured Credit Facility borrowings - Revolving 442,000 — — — 442,000 Senior Secured Credit Facility repayments - Revolving (458,000 ) — — — (458,000 ) Senior Secured Credit Facility repayments - Term Loan A (7,756 ) — — — (7,756 ) Senior Secured Credit Facility borrowings - Term Loan B, net of discount 87,911 — — — 87,911 Senior Secured Credit Facility repayments - Term Loan B (5,339 ) — — — (5,339 ) Line of Credit borrowings 446,935 — — — 446,935 Line of Credit repayments (449,976 ) — — — (449,976 ) Repayments to Mohegan Tribe — — (2,250 ) — (2,250 ) Proceeds from issuance of Senior Unsecured Notes, net of premiums 85,000 — — — 85,000 Repayments of other long-term debt (182,269 ) — (4,547 ) — (186,816 ) Principal portion of relinquishment liability payments (24,400 ) — — — (24,400 ) Distributions to Mohegan Tribe (50,000 ) — — — (50,000 ) Payments of financing fees (2,360 ) — — — (2,360 ) Payments on capital lease obligations (927 ) (45 ) — 45 (927 ) Inter-company transactions — (18,120 ) 32,164 (14,044 ) — Net cash flows provided by (used in) financing activities (119,181 ) (18,165 ) 25,367 (13,999 ) (125,978 ) Net increase in cash and cash equivalents 8,154 7,400 1,092 — 16,646 Cash and cash equivalents at beginning of year 33,939 14,767 402 — 49,108 Cash and cash equivalents at end of year $ 42,093 $ 22,167 $ 1,494 $ — $ 65,754 ___________ (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 Fiscal Year Ended September 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 $ (24,178 ) $ (27,577 ) $ (30,100 ) $ 57,297 $ (24,558 ) Adjustments to reconcile net loss to net cash flows provided by (used in) operating activities: Depreciation and amortization 65,406 13,814 906 — 80,126 Relinquishment liability reassessment (1,905 ) — — — (1,905 ) Accretion of discount to the relinquishment liability 2,205 — — — 2,205 Cash paid for accretion of discount to the relinquishment liability (2,897 ) — — — (2,897 ) Loss on early extinguishment of debt 58,245 — — — 58,245 Payments of tender offer costs and discounts (48,155 ) — — — (48,155 ) Amortization of debt issuance costs and accretion of bond discounts 7,719 — 318 — 8,037 Provision for losses on receivables 2,368 390 3,388 — 6,146 Impairment of Project Horizon 4,981 — — — 4,981 (Gain) loss on disposition of assets (12 ) 3 — — (9 ) (Gain) loss from unconsolidated affiliates (178 ) — 1,004 — 826 Inter-company transactions (9,896 ) 62,401 4,783 (57,288 ) — Changes in operating assets and liabilities: Increase in receivables (6,622 ) (310 ) (1,783 ) 1,556 (7,159 ) Increase in inventories (411 ) (143 ) — — (554 ) (Increase) decrease in other assets 3,236 (77 ) (5,888 ) (802 ) (3,531 ) Increase (decrease) in trade payables 9,858 3,568 (7 ) — 13,419 Decrease in accrued interest (12,891 ) — (1,746 ) — (14,637 ) Increase (decrease) in other liabilities (4,587 ) (573 ) 8,359 (763 ) 2,436 Net cash flows provided by (used in) operating activities 42,286 51,496 (20,766 ) — 73,016 Cash flows provided by (used in) investing activities: Purchases of property and equipment, including change in construction payables (18,629 ) (4,250 ) (12,200 ) — (35,079 ) Issuance of third-party loans and advances — — (1,804 ) — (1,804 ) Payments received on third-party loans 644 — — — 644 Decrease in restricted cash, net 53 1,583 12,043 — 13,679 Proceeds from asset sales 104 30 — — 134 Investments in unconsolidated affiliates — — (29 ) — (29 ) Inter-company transactions 27,195 (24,222 ) 45 (3,018 ) — Net cash flows provided by (used in) investing activities 9,367 (26,859 ) (1,945 ) (3,018 ) (22,455 ) 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 310,000 — — — 310,000 Senior Secured Credit Facility repayments - Revolving (273,000 ) — — — (273,000 ) Senior Secured Credit Facility borrowings - Term Loan A, net of discount 124,343 — — — 124,343 Senior Secured Credit Facility repayments - Term Loan A (3,125 ) — — — (3,125 ) Senior Secured Credit Facility borrowings - Term Loan B, net of discount 720,952 — — — 720,952 Senior Secured Credit Facility repayments - Term Loan B (5,475 ) — — — (5,475 ) Line of Credit borrowings 356,796 — — — 356,796 Line of Credit repayments (353,755 ) — — — (353,755 ) Repayments to Mohegan Tribe — — (3,250 ) — (3,250 ) Repayments of other long-term debt (212,270 ) — (53 ) — (212,323 ) Principal portion of relinquishment liability payments (46,574 ) — — — (46,574 ) Distributions to Mohegan Tribe (50,000 ) — — — (50,000 ) Payments of financing fees (12,395 ) — — — (12,395 ) Payments on capital lease obligations (2,168 ) (45 ) — 45 (2,168 ) Inter-company transactions — (28,480 ) 25,507 2,973 — Net cash flows provided by (used in) financing activities (61,774 ) (28,525 ) 22,204 3,018 (65,077 ) Net decrease in cash and cash equivalents (10,121 ) (3,888 ) (507 ) — (14,516 ) Cash and cash equivalents at beginning of year 44,060 18,655 909 — 63,624 Cash and cash equivalents at end of year $ 33,939 $ 14,767 $ 402 $ — $ 49,108 ___________ (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 Fiscal Year Ended September 30, 2013 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) $ 50,326 (6,704 ) (17,303 ) 21,223 47,542 Adjustments to reconcile net income (loss) to net cash flows provided by (used in) operating activities: Depreciation and amortization 67,097 13,220 — — 80,317 Relinquishment liability reassessment (249 ) — — — (249 ) Accretion of discount to the relinquishment liability 4,974 — — — 4,974 Cash paid for accretion of discount to the relinquishment liability (5,792 ) — — — (5,792 ) Loss on early extinguishment of debt 4,531 — — — 4,531 Payments of tender offer costs and discounts (3,104 ) — — — (3,104 ) Amortization of debt issuance costs and accretion of bond discounts 11,968 — 317 — 12,285 Amortization of net deferred gain on settlement of derivative instruments (76 ) — — — (76 ) Provision for losses on receivables 951 103 2,382 — 3,436 Loss on disposition of assets 222 19 — — 241 (Gain) loss from unconsolidated affiliates (11 ) — 1,564 — 1,553 Inter-company transactions (30,508 ) 49,282 2,449 (21,223 ) — Changes in operating assets and liabilities: (Increase) decrease in receivables 495 (1,011 ) (132 ) — (648 ) Decrease in inventories 326 122 — — 448 (Increase) decrease in other assets 8,255 41 (5,537 ) — 2,759 Increase (decrease) in trade payables (2,367 ) 265 (41 ) — (2,143 ) Increase (decrease) in accrued interest (23,183 ) — 117 — (23,066 ) Increase (decrease) in other liabilities (21,440 ) (773 ) 2,156 — (20,057 ) Net cash flows provided by (used in) operating activities 62,415 54,564 (14,028 ) — 102,951 Cash flows provided by (used in) investing activities: Purchases of property and equipment, including change in construction payables (24,774 ) (4,481 ) (30,342 ) — (59,597 ) Issuance of third-party loans and advances — — (2,033 ) — (2,033 ) Payments received on third-party loans 139 — — — 139 (Increase) decrease in restricted cash, net — (423 ) 33,501 — 33,078 Proceeds from asset sales 208 8 — — 216 Investments in unconsolidated affiliates — — (4,971 ) — (4,971 ) Inter-company transactions 24,289 (22,468 ) — (1,821 ) — Net cash flows used in investing activities (138 ) (27,364 ) (3,845 ) (1,821 ) (33,168 ) Cash flows provided by (used in) financing activities: Prior Bank Credit Facility borrowings - Revolving 3,000 — — — 3,000 Prior Bank Credit Facility repayments - Revolving (3,000 ) — — — (3,000 ) Prior Bank Credit Facility repayments - Term (4,000 ) — — — (4,000 ) Line of Credit borrowings 24,897 — — — 24,897 Line of Credit repayments (24,897 ) — — — (24,897 ) Repayments to Mohegan Tribe — — (9,950 ) — (9,950 ) Proceeds from issuance of Senior Unsecured Notes 500,000 — — — 500,000 Repayments of other long-term debt (495,561 ) — (40 ) — (495,601 ) Principal portion of relinquishment liability payments (45,350 ) — — — (45,350 ) Distributions to Mohegan Tribe (50,000 ) — — — (50,000 ) Payments of financing fees (11,757 ) — (200 ) — (11,957 ) Payments on capital lease obligations (3,385 ) — — — (3,385 ) Inter-company transactions — (30,302 ) 28,481 1,821 — Net cash flows provided by (used in) financing activities (110,053 ) (30,302 ) 18,291 1,821 (120,243 ) Net increase (decrease) in cash and cash equivalents (47,776 ) (3,102 ) 418 — (50,460 ) Cash and cash equivalents at beginning of year 91,836 21,757 491 — 114,084 Cash and cash equivalents at end of year $ 44,060 $ 18,655 $ 909 $ — $ 63,624 ___________ (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)	9 Months Ended	12 Months Ended
	Jun. 30, 2015	Sep. 30, 2015amember
Mohegan Tribe
Entity Information [Line Items]
Size of tribe reservation (in acre)		595
Mohegan Tribe | Salishan-Mohegan
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 acre)		185
Number of members on management board | member		9
Mohegan Tribal Gaming Authority | MMCT Venture
Entity Information [Line Items]
Membership or limited partnership interest percentage		50.00%
Mohegan Tribal Gaming Authority | Downs Racing, Backside, Mill Creek Land, and Northeast Concessions
Entity Information [Line Items]
Membership or limited partnership interest percentage		99.99%
Mohegan Basketball Club | WNBA
Entity Information [Line Items]
Membership or limited partnership interest percentage		4.20%
Mohegan Lacrosse | New England Black Wolves
Entity Information [Line Items]
Membership or limited partnership interest percentage		50.00%
Mohegan Commercial Ventures-PA | Downs Racing, Backside, Mill Creek Land, and Northeast Concessions
Entity Information [Line Items]
General partnership interest percentage		0.01%
Downs Racing
Entity Information [Line Items]
Size of site on which gaming and entertainment complex is located		400
Mohegan Ventures-Northwest | Salishan-Mohegan
Entity Information [Line Items]
Membership or limited partnership interest percentage		49.15%
Salishan-Mohegan | Salishan-Mohegan Two
Entity Information [Line Items]
Membership or limited partnership interest percentage		100.00%
Salishan-Mohegan | Interchange Development Group
Entity Information [Line Items]
Membership or limited partnership interest percentage		100.00%
Mohegan Ventures Wisconsin | Wisconsin Tribal Gaming
Entity Information [Line Items]
Membership or limited partnership interest percentage		100.00%
MTGA Gaming | Mohegan Gaming & Hospitality
Entity Information [Line Items]
Membership or limited partnership interest percentage		100.00%
Mohegan Gaming & Hospitality | Mohegan Resorts
Entity Information [Line Items]
Membership or limited partnership interest percentage		100.00%
Mohegan Resorts | Mohegan Resorts Mass
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 Holding MA
Entity Information [Line Items]
Membership or limited partnership interest percentage		100.00%
Mohegan Gaming Advisors | Inspire Integrated Resort
Entity Information [Line Items]
Membership or limited partnership interest percentage	100.00%
Mohegan Gaming Advisors | MGNV
Entity Information [Line Items]
Membership or limited partnership interest percentage	100.00%
Mohegan Holding NJ | Resorts Atlantic City
Entity Information [Line Items]
Membership or limited partnership interest percentage		10.00%
MGA Holding MA | MGA Palmer Partners
Entity Information [Line Items]
Membership or limited partnership interest percentage		100.00%
MGA Palmer Partners | Mohegan Sun Massachusetts
Entity Information [Line Items]
Membership or limited partnership interest percentage		100.00%

BASIS OF PRESENTATION AND SUM36

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Change in Accounting Principles (Details) - Effect of Adopting New Accounting Pronouncement $ in Millions	Sep. 30, 2015USD ($)
Other Assets
New Accounting Pronouncement, Early Adoption [Line Items]
Debt issuance costs	$ (20.4)
Long-term Debt
New Accounting Pronouncement, Early Adoption [Line Items]
Debt issuance costs	$ 20.4

BASIS OF PRESENTATION AND SUM37

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Long-Term Receivables (Details) - USD ($) $ in Thousands		12 Months Ended
		Sep. 30, 2015	Sep. 30, 2014
Notes, Loans and Financing Receivable, Gross, Noncurrent [Roll Forward]
Balance, beginning of period	[1]	$ 69,208
Additions: Issuance of affiliate advances and other loans, including interest receivable		14,115
Additions: Cowlitz Project land value transfer	[2]	19,951
Deductions: Payments received		(157)
Deductions: Adjustments		(779)
Balance, end of period	[1]	102,338
Current portion of long-term receivables		19,600	$ 901
Notes receivable
Notes, Loans and Financing Receivable, Gross, Noncurrent [Roll Forward]
Interest receivable		43,400	$ 35,700
Affiliates
Notes, Loans and Financing Receivable, Gross, Noncurrent [Roll Forward]
Balance, beginning of period	[1]	66,596
Additions: Issuance of affiliate advances and other loans, including interest receivable		13,980
Additions: Cowlitz Project land value transfer	[2]	19,951
Deductions: Payments received		0
Deductions: Adjustments		0
Balance, end of period	[1]	100,527
Others
Notes, Loans and Financing Receivable, Gross, Noncurrent [Roll Forward]
Balance, beginning of period	[1]	2,612
Additions: Issuance of affiliate advances and other loans, including interest receivable		135
Additions: Cowlitz Project land value transfer	[2]	0
Deductions: Payments received		(157)
Deductions: Adjustments		(779)
Balance, end of period	[1]	$ 1,811
[1]	Includes current portions of $19.6 million and $901,000 as of September 30, 2015 and 2014, respectively. Also includes interest receivable of $43.4 million and $35.7 million as of September 30, 2015 and 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 12).

BASIS OF PRESENTATION AND SUM38

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Reserves For Doubtful Collection of Long-term Receivables (Details) $ in Thousands	12 Months Ended
	Sep. 30, 2015USD ($)
Allowance for Loan and Lease Losses [Roll Forward]
Balance, beginning of period	$ 27,629
Additions: Charges to bad debt expense	4,230
Deductions: Adjustments	(789)
Balance, end of period	31,070
Affiliates
Allowance for Loan and Lease Losses [Roll Forward]
Balance, beginning of period	26,833
Additions: Charges to bad debt expense	4,195
Deductions: Adjustments	0
Balance, end of period	31,028
Others
Allowance for Loan and Lease Losses [Roll Forward]
Balance, beginning of period	796
Additions: Charges to bad debt expense	35
Deductions: Adjustments	(789)
Balance, end of period	$ 42

BASIS OF PRESENTATION AND SUM39

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Property and Equipment (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2015	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Property, Plant and Equipment [Line Items]
Impairment of Project Horizon	$ 2,500	$ 2,502	$ 4,981	$ 0
Buildings and land improvements
Property, Plant and Equipment [Line Items]
Estimated useful life		40 years
Furniture and equipment | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life		3 years
Furniture and equipment | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life		7 years

BASIS OF PRESENTATION AND SUM40

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Other Intangible Assets and Relinquishment Liability (Details) - USD ($)	1 Months Ended		12 Months Ended
	Jun. 30, 2010	Oct. 31, 2006	Sep. 30, 2015	Sep. 30, 2014
Pennsylvania Facilities | Slot Machine License
Acquired Indefinite-lived Intangible Assets [Line Items]
Intangible asset recorded		$ 50,000,000	$ 214,000,000
Pennsylvania Facilities | Table Game Certificate
Acquired Indefinite-lived Intangible Assets [Line Items]
Intangible asset recorded	$ 16,500,000
Mohegan Sun | Mohegan Sun trademark
Acquired Indefinite-lived Intangible Assets [Line Items]
Intangible asset recorded			119,700,000
Impairment of Mohegan Sun trademark			0	$ 0
Franchise | WNBA
Acquired Indefinite-lived Intangible Assets [Line Items]
Impairment of Intangible Assets, Finite-lived			0	0
Franchise | Pautipaug Country Club
Acquired Indefinite-lived Intangible Assets [Line Items]
Impairment of Intangible Assets, Finite-lived			$ 0	$ 0

BASIS OF PRESENTATION AND SUM41

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands	Sep. 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]
Interest rate (as a percent)	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]
Interest rate (as a percent)	11.00%	11.00%		11.00%
Carrying Value | Fair Value, Inputs, Level 2 | Credit Facility | Bank Credit Facility
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Credit facility value	$ 21,000
Carrying Value | Fair Value, Inputs, Level 2 | Credit Facility | Term Loan A Facility
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Credit facility value	109,613
Carrying Value | Fair Value, Inputs, Level 2 | Credit Facility | Term Loan B Facility
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Credit facility value	792,078
Carrying Value | 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	$ 577,667
Carrying Value | Fair Value, Inputs, Level 2 | Senior Subordinated Notes | 2013 9 3/4% Senior Unsecured Notes
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest rate (as a percent)	9.75%
Carrying Value | 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]
Interest rate (as a percent)	11.00%
Note value	$ 98,939
Fair Value | Fair Value, Inputs, Level 2 | Credit Facility | Bank Credit Facility
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Credit facility value	20,575
Fair Value | Fair Value, Inputs, Level 2 | Credit Facility | Term Loan A Facility
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Credit facility value	109,811
Fair Value | Fair Value, Inputs, Level 2 | Credit Facility | Term Loan B Facility
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Credit facility value	802,711
Fair Value | 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	596,700
Fair Value | 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	$ 103,446

BASIS OF PRESENTATION AND SUM42

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Promotional Allowances (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Schedule of Promotional Allowances [Line Items]
Retail value of providing promotional allowances	$ 97,346	$ 98,944	$ 95,857
Cost of providing promotional allowances	79,079	83,687	81,577
Reductions to gaming revenues related to discounts provided on patron losses	9,700	12,200	11,000
Reductions to gaming revenues related to player club points redeemed for cash	1,400	1,300	1,400
Food and beverage
Schedule of Promotional Allowances [Line Items]
Retail value of providing promotional allowances	42,192	43,264	38,390
Cost of providing promotional allowances	35,122	37,936	34,194
Hotel
Schedule of Promotional Allowances [Line Items]
Retail value of providing promotional allowances	15,142	14,721	13,799
Cost of providing promotional allowances	8,398	8,979	7,216
Retail, entertainment and other
Schedule of Promotional Allowances [Line Items]
Retail value of providing promotional allowances	40,012	40,959	43,668
Cost of providing promotional allowances	$ 35,559	$ 36,772	$ 40,167

BASIS OF PRESENTATION AND SUM43

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Advertising Costs and Expenses & Severance Costs and Expenses (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Schedule of Accrued Severance Liability By Segment [Line Items]
Advertising costs and expenses	$ 27,000	$ 26,700	$ 28,200
Prepaid advertising	$ 432	$ 142

BASIS OF PRESENTATION AND SUM44

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Investments in Unconsolidated Affiliates (Details)	12 Months Ended
	Sep. 30, 2015
Resorts Atlantic City | Mohegan Holding NJ
Entity Information [Line Items]
Membership or limited partnership interest percentage	10.00%

RECEIVABLES, NET (Details)

RECEIVABLES, NET (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Sep. 30, 2014
Accounts, Notes, Loans and Financing Receivable [Line Items]
Receivables	$ 64,983	$ 42,285
Less: reserve for doubtful collection	(11,039)	(11,645)
Total receivables, net	53,944	30,640
Gaming
Accounts, Notes, Loans and Financing Receivable [Line Items]
Receivables	32,841	32,789
Hotel
Accounts, Notes, Loans and Financing Receivable [Line Items]
Receivables	1,637	922
Affiliates
Accounts, Notes, Loans and Financing Receivable [Line Items]
Receivables	19,400	0
Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Receivables	$ 11,105	$ 8,574

PROPERTY AND EQUIPMENT, NET (De

PROPERTY AND EQUIPMENT, NET (Details) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended		12 Months Ended
	Mar. 31, 2015	Mar. 31, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Property, Plant and Equipment, Net, by Type [Abstract]
Property and equipment, gross			$ 2,453,034	$ 2,444,566	$ 2,453,034
Accumulated depreciation			(1,028,966)	(1,092,511)	(1,028,966)
Total property and equipment, net			1,424,068	1,352,055	1,424,068
Depreciation expense				77,000	79,600	$ 79,800
Capitalized interest					735	2,000
Impairment of Project Horizon		$ 2,500		2,502	4,981	0
Proceeds from asset sales				1,615	134	$ 216
Land
Property, Plant and Equipment, Net, by Type [Abstract]
Property and equipment, gross			65,485	45,534	65,485
Land improvements
Property, Plant and Equipment, Net, by Type [Abstract]
Property and equipment, gross			97,146	97,838	97,146
Buildings and improvements
Property, Plant and Equipment, Net, by Type [Abstract]
Property and equipment, gross			1,734,673	1,733,924	1,734,673
Furniture and equipment
Property, Plant and Equipment, Net, by Type [Abstract]
Property and equipment, gross			547,719	555,884	547,719
Construction in process
Property, Plant and Equipment, Net, by Type [Abstract]
Property and equipment, gross			8,011	$ 11,386	$ 8,011
Asset under Construction
Property, Plant and Equipment, Net, by Type [Abstract]
Proceeds from asset sales	$ 1,300
Conceptual Design Work
Property, Plant and Equipment, Net, by Type [Abstract]
Impairment of Project Horizon			$ 5,000

OTHER CURRENT ASSETS AND OTHE47

OTHER CURRENT ASSETS AND OTHER CURRENT LIABILITIES (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Sep. 30, 2014
Other Assets, Current [Abstract]
Non-qualified deferred compensation	$ 8,867	$ 9,809
Prepaid expenses and other miscellaneous current assets	9,663	7,188
Total other current assets	18,530	16,997
Other Liabilities, Current [Abstract]
Accrued payroll and related taxes and benefits	42,437	36,373
Combined outstanding Slot Win Contribution and free promotional slot play contribution	11,932	11,617
Amounts due to horsemen	7,372	8,109
Payments in transit	16,681	3,220
Other miscellaneous current liabilities	62,858	67,856
Total other current liabilities	$ 141,280	$ 127,175

LONG-TERM DEBT - Schedules and

LONG-TERM DEBT - Schedules and Introduction (Details) - USD ($)		Aug. 11, 2015	Nov. 30, 2013	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013	Sep. 10, 2015	Aug. 31, 2013	Mar. 31, 2013	Mar. 31, 2012	Sep. 30, 2009	Feb. 28, 2005
Debt Schedule [Abstract]
Long-term debt, excluding capital leases				$ 1,666,344,000	$ 1,710,507,000
Less: current portion of long-term debt				(55,194,000)	(31,552,000)
Long-term debt, net of current portion				1,611,150,000	1,678,955,000
Long-term Debt, Fiscal Year Maturity [Abstract]
2,016	[1]			67,567,000
2,017				31,126,000
2,018				999,671,000
2,019				7,832,000
2,020				337,000
Thereafter				585,673,000
Total				1,692,206,000
Amount of debt repurchased		$ 175,000,000
Prior Bank Credit Facilities and 2009 and 2012 Second Lien Senior Secured Notes
Long-term Debt, Fiscal Year Maturity [Abstract]
Transaction costs			$ 6,600,000
Losses on early exchange of debt, previously capitalized transaction costs				2,300,000
Losses on early exchange of debt, transaction costs not previously capitalized				1,700,000
Credit Facility | Senior Secured Credit Facility - Revolving
Debt Schedule [Abstract]
Long-term debt, excluding capital leases				21,000,000	37,000,000
Long-term Debt, Fiscal Year Maturity [Abstract]
Proceeds from credit facility				442,000,000	310,000,000	$ 0
Credit Facility | Senior Secured Credit Facility - Term Loan A, due June 2018
Debt Schedule [Abstract]
Long-term debt, excluding capital leases				109,613,000	117,336,000
Discount and debt issuance costs				2,106,000	2,976,000
Long-term Debt, Fiscal Year Maturity [Abstract]
Proceeds from credit facility				0	124,343,000	0
Credit Facility | Senior Secured Credit Facility - Term Loan B, due June 2018
Debt Schedule [Abstract]
Long-term debt, excluding capital leases				792,078,000	707,447,000
Discount and debt issuance costs				14,918,000	17,078,000
Long-term Debt, Fiscal Year Maturity [Abstract]
Proceeds from credit facility		90,000,000		87,911,000	720,952,000	0
Credit Facility | Bank of America, N.A. Line of Credit
Debt Schedule [Abstract]
Long-term debt, excluding capital leases				0	3,041,000
Long-term Debt, Fiscal Year Maturity [Abstract]
Proceeds from credit facility				446,935,000	356,796,000	$ 24,897,000
Credit Facility | Downs Lodging Credit Facility, due July 2016
Debt Schedule [Abstract]
Long-term debt, excluding capital leases				40,262,000	44,428,000
Credit Facility | Term Loan B Facility
Long-term Debt, Fiscal Year Maturity [Abstract]
Proceeds from credit facility		90,000,000
Credit Facility | Senior Secured Credit Facilities
Long-term Debt, Fiscal Year Maturity [Abstract]
Transaction costs				4,900,000
Unamortized discount				4,700,000
Capitalized debt issuance costs				219,000
Senior Unsecured Notes | 2013 9 3/4% Senior Unsecured Notes, due September 2021
Debt Schedule [Abstract]
Long-term debt, excluding capital leases				577,667,000	492,198,000
Discount and debt issuance costs				$ 7,333,000	$ 7,802,000
Interest rate (as a percent)				9.75%	9.75%			9.75%
Long-term Debt, Fiscal Year Maturity [Abstract]
Proceeds from issuance of debt		$ 85,000,000
Senior Unsecured Notes | 2012 11 % Senior Subordinated Notes, due September 2018
Long-term Debt, Fiscal Year Maturity [Abstract]
Amount of debt repurchased							$ 175,000,000	$ 69,000,000
Senior Subordinated Notes | 2005 6 7/8% Senior Subordinated Notes, due February 2015
Debt Schedule [Abstract]
Long-term debt, excluding capital leases				$ 0	$ 9,648,000
Discount and debt issuance costs					$ 6,000
Interest rate (as a percent)					6.875%							6.875%
Senior Subordinated Notes | 2012 11 % Senior Subordinated Notes, due September 2018
Debt Schedule [Abstract]
Long-term debt, excluding capital leases				98,939,000	$ 270,829,000
Discount and debt issuance costs				$ 1,251,000	$ 4,361,000
Interest rate (as a percent)				11.00%	11.00%					11.00%
Senior Subordinated Notes | Downs Lodging Credit Facility, due July 2016
Debt Schedule [Abstract]
Discount and debt issuance costs				$ 254,000	$ 572,000
Promissory Notes | 2009 Mohegan Tribe Promissory Note, due September 2015
Debt Schedule [Abstract]
Long-term debt, excluding capital leases				0	1,750,000
Interest rate (as a percent)											10.00%
Promissory Notes | 2012 Mohegan Tribe Minor's Trust Promissory Note, due March 2017
Debt Schedule [Abstract]
Long-term debt, excluding capital leases				16,000,000	16,500,000
Interest rate (as a percent)										10.00%
Promissory Notes | 2013 Mohegan Tribe Promissory Note, due December 2018
Debt Schedule [Abstract]
Long-term debt, excluding capital leases				7,420,000	7,420,000
Interest rate (as a percent)									4.00%
Other Debt
Debt Schedule [Abstract]
Long-term debt, excluding capital leases				$ 3,365,000	$ 2,910,000
[1]	Includes the Downs Lodging Credit Facility, due July 2016, which was refinanced in November 2015 on a long-term basis, and, accordingly, was primarily included in long-term debt, net of current portion, in the accompanying consolidated balance sheet as of September 30, 2015 (further discussed below).

LONG-TERM DEBT - Credit Facilit

LONG-TERM DEBT - Credit Facilities (Details) - USD ($)	Aug. 11, 2015	Jul. 16, 2015	Nov. 30, 2013	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013	Jul. 31, 2012
Debt Instrument [Line Items]
Long-term debt, including due to related parties				$ 1,666,344,000	$ 1,710,507,000
Accrued interest				12,055,000	8,659,000
Credit Facility | Senior Secured Credit Facilities
Debt Instrument [Line Items]
Loan face amount			$ 955,000,000
Accrued interest payable, including commitment fees				195,000	212,000
Credit Facility | Senior Secured Credit Facilities | Term Loan A Facility | LIBOR
Debt Instrument [Line Items]
Variable rate, measurement period			1 month
Credit Facility | Senior Secured Credit Facility - Revolving
Debt Instrument [Line Items]
Loan face amount			$ 100,000,000
Proceeds from credit facility				442,000,000	310,000,000	$ 0
Debt outstanding				21,000,000
Letters of credit issued				3,000,000
Remaining borrowing capacity				76,000,000
Long-term debt, including due to related parties				21,000,000	37,000,000
Prepayments on credit facility				458,000,000	273,000,000	0
Credit facility outstanding				$ 0
Credit Facility | Senior Secured Credit Facility - Revolving | Minimum
Debt Instrument [Line Items]
Fee assessed on unused revolving credit			0.375%
Credit Facility | Senior Secured Credit Facility - Revolving | Maximum
Debt Instrument [Line Items]
Fee assessed on unused revolving credit			0.50%
Credit Facility | Senior Secured Credit Facility - Revolving | LIBOR | Minimum
Debt Instrument [Line Items]
Variable rate, leverage-based margin			2.50%
Credit Facility | Senior Secured Credit Facility - Revolving | LIBOR | Maximum
Debt Instrument [Line Items]
Variable rate, leverage-based margin			3.50%
Credit Facility | Senior Secured Credit Facility - Revolving | Base Rate
Debt Instrument [Line Items]
Basis spread on variable rate				3.00%
Debt instrument, variable rate at period end				3.25%
Long-term debt, including due to related parties				$ 11,000,000
Credit Facility | Senior Secured Credit Facility - Revolving | Eurodollar
Debt Instrument [Line Items]
Basis spread on variable rate				4.00%
Debt instrument, variable rate at period end				0.20%
Long-term debt, including due to related parties				$ 10,000,000
Credit Facility | Senior Secured Credit Facility - Revolving | Eurodollar | Minimum
Debt Instrument [Line Items]
Variable rate, leverage-based margin			3.50%
Credit Facility | Senior Secured Credit Facility - Revolving | Eurodollar | Maximum
Debt Instrument [Line Items]
Variable rate, leverage-based margin			4.50%
Credit Facility | Senior Secured Credit Facility - Revolving | One-Month London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Basis spread on variable rate			1.00%
Credit Facility | Senior Secured Credit Facility - Revolving | Federal Funds Rate
Debt Instrument [Line Items]
Basis spread on variable rate			0.50%
Credit Facility | Senior Secured Credit Facility - Revolving | Revolving Credit Facility
Debt Instrument [Line Items]
Fee assessed on unused revolving credit				0.50%
Credit Facility | Senior Secured Credit Facility - Term Loan A
Debt Instrument [Line Items]
Loan face amount			$ 125,000,000
Proceeds from credit facility				$ 0	124,343,000	0
Interest rate, year one			5.00%
Interest rate, year two			7.50%
Interest rate, year three			10.00%
Debt outstanding				111,700,000
Long-term debt, including due to related parties				$ 109,613,000	117,336,000
Effective interest rate of amounts outstanding				5.30%
Prepayments on credit facility				$ 7,756,000	3,125,000	0
Credit Facility | Senior Secured Credit Facility - Term Loan A | LIBOR | Minimum
Debt Instrument [Line Items]
Variable rate, leverage-based margin			2.50%
Credit Facility | Senior Secured Credit Facility - Term Loan A | LIBOR | Maximum
Debt Instrument [Line Items]
Variable rate, leverage-based margin			3.50%
Credit Facility | Senior Secured Credit Facility - Term Loan A | Eurodollar
Debt Instrument [Line Items]
Basis spread on variable rate				4.00%
Debt instrument, variable rate at period end				0.33%
Credit Facility | Senior Secured Credit Facility - Term Loan A | Eurodollar | Minimum
Debt Instrument [Line Items]
Variable rate, leverage-based margin			3.50%
Credit Facility | Senior Secured Credit Facility - Term Loan A | Eurodollar | Maximum
Debt Instrument [Line Items]
Variable rate, leverage-based margin			4.50%
Credit Facility | Senior Secured Credit Facility - Term Loan A | One-Month London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Basis spread on variable rate			1.00%
Credit Facility | Senior Secured Credit Facility - Term Loan A | Federal Funds Rate
Debt Instrument [Line Items]
Basis spread on variable rate			0.50%
Credit Facility | Senior Secured Credit Facility - Term Loan B
Debt Instrument [Line Items]
Loan face amount			$ 730,000,000
Proceeds from credit facility	$ 90,000,000			$ 87,911,000	720,952,000	0
Amortization of principal, percentage, annual			1.00%
Debt outstanding				807,000,000
Long-term debt, including due to related parties				$ 792,078,000	707,447,000
Effective interest rate of amounts outstanding				6.24%
Prepayments on credit facility				$ 5,339,000	5,475,000	0
Credit Facility | Senior Secured Credit Facility - Term Loan B | LIBOR
Debt Instrument [Line Items]
Variable rate, minimum			1.00%
Credit Facility | Senior Secured Credit Facility - Term Loan B | Base Rate
Debt Instrument [Line Items]
Basis spread on variable rate			3.50%
Variable rate, minimum			2.00%
Credit Facility | Senior Secured Credit Facility - Term Loan B | Eurodollar
Debt Instrument [Line Items]
Basis spread on variable rate			4.50%	4.50%
Debt instrument, variable rate at period end				1.00%
Credit Facility | Bank of America, N.A. Line of Credit
Debt Instrument [Line Items]
Proceeds from credit facility				$ 446,935,000	356,796,000	24,897,000
Long-term debt, including due to related parties				0	3,041,000
Prepayments on credit facility				449,976,000	353,755,000	$ 24,897,000
Borrowing capacity			$ 16,500,000
Accrued interest				23,000	23,000
Credit Facility | Downs Lodging Credit Facility
Debt Instrument [Line Items]
Long-term debt, including due to related parties				$ 40,262,000	44,428,000
Credit Facility | Downs Lodging Credit Facility | Downs Lodging, LLC
Debt Instrument [Line Items]
Loan face amount							$ 45,000,000
Effective interest rate of amounts outstanding				14.52%
Note stated interest rate							13.00%
Interest rate due monthly							10.00%
Interest rate due at maturity							3.00%
Exit fee							3.00%
Prepayments on credit facility		$ 4,500,000
Credit facility outstanding				$ 40,500,000
Accrued interest				$ 5,300,000	0
Deferred interest and exit fee					$ 3,800,000

LONG-TERM DEBT - Senior Secured

LONG-TERM DEBT - Senior Secured Notes (Details) - USD ($)	Sep. 30, 2015	Aug. 11, 2015	Sep. 30, 2014	Nov. 30, 2013
Debt Instrument [Line Items]
Amount of debt repurchased		$ 175,000,000
Accrued interest	$ 12,055,000		$ 8,659,000
Credit Facility | Senior Secured Credit Facilities
Debt Instrument [Line Items]
Accrued interest payable, including commitment fees	$ 195,000		$ 212,000
Loan face amount				$ 955,000,000

LONG-TERM DEBT - Senior Unsecur

LONG-TERM DEBT - Senior Unsecured Notes (Details) - USD ($)	Aug. 11, 2015	Sep. 30, 2015	Sep. 10, 2015	Sep. 30, 2014	Aug. 31, 2013	Mar. 31, 2012
Debt Instrument [Line Items]
Amount of debt repurchased	$ 175,000,000
Accrued interest		$ 12,055,000		$ 8,659,000
Senior Unsecured Notes | 2013 9 3/4% Senior Unsecured Notes
Debt Instrument [Line Items]
Loan face amount					$ 500,000,000
Note stated interest rate		9.75%		9.75%	9.75%
Proceeds from issuance of debt	85,000,000
Debt outstanding before discount	$ 585,000,000
Effective interest rate of amounts outstanding		10.03%
Redeemable rate					100.00%
Redeemable rate after cutoff upon change of control					101.00%
Redeemable rate upon certain conditions					100.00%
Accrued interest		$ 4,800,000		$ 4,100,000
Senior Unsecured Notes | 2012 11 % Senior Subordinated Notes
Debt Instrument [Line Items]
Amount of debt repurchased			$ 175,000,000		$ 69,000,000
Senior Subordinated Notes | 2012 11 % Senior Subordinated Notes
Debt Instrument [Line Items]
Loan face amount						$ 344,200,000
Note stated interest rate		11.00%		11.00%		11.00%
Effective interest rate of amounts outstanding		11.50%
Redeemable rate						100.00%
Redeemable rate after cutoff upon change of control						101.00%
Redeemable rate upon certain conditions						100.00%
Accrued interest		$ 490,000		$ 1,300,000

LONG-TERM DEBT - Senior Subordi

LONG-TERM DEBT - Senior Subordinated Notes (Details) - USD ($)	Sep. 30, 2015	Sep. 10, 2015	Aug. 11, 2015	Sep. 30, 2014	Aug. 31, 2013	Mar. 31, 2012	Feb. 28, 2005
Debt Instrument [Line Items]
Amount of debt repurchased			$ 175,000,000
Accrued interest	$ 12,055,000			$ 8,659,000
Senior Subordinated Notes | 2005 6 7/8% Senior Subordinated Notes
Debt Instrument [Line Items]
Loan face amount							$ 150,000,000
Note stated interest rate				6.875%			6.875%
Principal amount tendered and exchanged						$ 140,300,000
Debt outstanding	$ 9,700,000
Accrued interest				$ 83,000
Senior Subordinated Notes | 2012 11 % Senior Subordinated Notes
Debt Instrument [Line Items]
Loan face amount						$ 344,200,000
Note stated interest rate	11.00%			11.00%		11.00%
Redeemable rate						100.00%
Redeemable rate after cutoff upon change of control						101.00%
Redeemable rate upon certain conditions						100.00%
Payment in Kind (PIK) interest rate						2.00%
Principal outstanding	$ 100,200,000
Effective interest rate of amounts outstanding	11.50%
Accrued interest	$ 490,000			$ 1,300,000
Senior Subordinated Notes | 2012 11 % Senior Subordinated Notes | 2004 Senior Subordinated Notes
Debt Instrument [Line Items]
Principal amount tendered and exchanged						$ 203,800,000
Senior Subordinated Notes | 2012 11 % Senior Subordinated Notes | 2005 Senior Subordinated Notes
Debt Instrument [Line Items]
Principal amount tendered and exchanged						$ 140,300,000
Senior Unsecured Notes | 2012 11 % Senior Subordinated Notes
Debt Instrument [Line Items]
Amount of debt repurchased		$ 175,000,000			$ 69,000,000

LONG-TERM DEBT - Promissory Not

LONG-TERM DEBT - Promissory Notes (Details) - USD ($)	Dec. 04, 2015	Mar. 31, 2012	Sep. 30, 2015	Sep. 30, 2014	Mar. 31, 2013	Sep. 30, 2009
Debt Instrument [Line Items]
Amount outstanding			$ 1,692,206,000
Accrued interest			12,055,000	$ 8,659,000
Promissory Notes | 2009 Mohegan Tribe Promissory Note
Debt Instrument [Line Items]
Loan face amount						$ 10,000,000
Note stated interest rate						10.00%
Accrued interest				2,500,000
Promissory Notes | 2012 Mohegan Tribe Minor's Trust Promissory Note
Debt Instrument [Line Items]
Loan face amount		$ 20,000,000
Note stated interest rate		10.00%
Accrued interest			1,300,000	416,000
Promissory Notes | 2012 Mohegan Tribe Minor's Trust Promissory Note | Subsequent Event
Debt Instrument [Line Items]
Note stated interest rate	12.50%
Quarterly amortization of principal	$ 1,500,000
Repayments of debt	6,000,000
Amount outstanding	$ 10,000,000
Promissory Notes | 2012 Mohegan Tribe Minor's Trust Promissory Note | Commencing September 30, 2015 through March 31, 2016
Debt Instrument [Line Items]
Periodic interest payment		$ 800,000
Promissory Notes | 2012 Mohegan Tribe Minor's Trust Promissory Note | Commencing December 31, 2012 through March 31, 2014
Debt Instrument [Line Items]
Quarterly amortization of principal		500,000
Promissory Notes | 2012 Mohegan Tribe Minor's Trust Promissory Note | Commencing July 1, 2014 and September 30, 2015
Debt Instrument [Line Items]
Quarterly amortization of principal		500,000
Promissory Notes | 2012 Mohegan Tribe Minor's Trust Promissory Note | Commencing December 31, 2015 through September 30, 2016
Debt Instrument [Line Items]
Quarterly amortization of principal		1,500,000
Promissory Notes | 2012 Mohegan Tribe Minor's Trust Promissory Note | Commencing at Maturity
Debt Instrument [Line Items]
Quarterly amortization of principal		$ 10,000,000
Promissory Notes | 2013 Mohegan Tribe Promissory Note
Debt Instrument [Line Items]
Loan face amount					$ 7,400,000
Note stated interest rate					4.00%
Accrued interest			$ 1,000	$ 1,000

LEASES (Details)

LEASES (Details) $ in Thousands	Mar. 05, 2015arooms	Sep. 30, 2015USD ($)	Sep. 30, 2014USD ($)	Sep. 30, 2013USD ($)
Minimum future rental income
2,016		$ 5,933
2,017		3,858
2,018		3,370
2,019		3,026
2,020		2,828
Thereafter		7,175
Total		26,190
Rental expense		9,200	$ 11,400	$ 11,000
Minimum future rental expense
2,016		1,709
2,017		7,683
2,018		8,129
2,019		7,941
2,020		8,001
Thereafter		217,622
Total		$ 251,085
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
Initial lease term	28 years 4 months

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details)	Mar. 05, 2015arooms	Jul. 31, 2008USD ($)	Sep. 30, 2015USD ($)employee	Sep. 30, 2014USD ($)	Sep. 30, 2013USD ($)
Related Party Transaction [Line Items]
Distributions to the Tribe			$ 50,000,000	$ 50,000,000	$ 50,000,000
Due to Mohegan Tribe			6,000,000	2,250,000
Bidding threshold established by ordinance			$ 250,000
Acceptable variance in bid from lowest bid for ordinance to apply			5.00%
Mohegan Tribe
Related Party Transaction [Line Items]
Distributions to the Tribe			$ 50,000,000	50,000,000	50,000,000
Incurred interest expense associated with a related party debt			$ 2,100,000	2,300,000	3,000,000
Term of lease			25 years
Renewable period of additional term			25 years
Monthly payment amount		$ 75,000
Number of employees affiliated with related party | employee			115
Mohegan Sun
Related Party Transaction [Line Items]
Expenses for services provided to related party			$ 28,300,000	27,100,000	26,800,000
Mohegan Tribal Utility Authority
Related Party Transaction [Line Items]
Utilities purchased from related party			$ 17,400,000	$ 19,300,000	$ 17,800,000
Mohegan Tribal Finance Authority
Related Party Transaction [Line Items]
Renewable period of additional term	28 years 4 months
Fourth Amendment, Amount of acres released for use | a	1.2
Fourth Amendment, Amount of rooms to be developed | rooms	400

EMPLOYEE BENEFIT PLANS (Details

EMPLOYEE BENEFIT PLANS (Details) $ in Thousands	12 Months Ended
	Sep. 30, 2015USD ($)$ / h	Sep. 30, 2014USD ($)	Sep. 30, 2013USD ($)
Defined Contribution Pension and Other Postretirement Plans Disclosure [Abstract]
Minimum annual contribution percent per employee	1.00%
Maximum annual contribution percent per employee	25.00%
Maximum employer match as percent of employee contribution	50.00%
Maximum match from employer as a percent of participants' salary	3.00%
Rate of discretionary employer contributions (in dollars per qualified hour) | $ / h	0.30
Minimum eligibility period	90 days
Period to be fully vested	5 years
Contributions, net of forfeitures	$ 2,200	$ 2,500	$ 2,400
Deferred Compensation Arrangements [Abstract]
Percent of employee salary eligible for deferral	100.00%
Participant withdrawals, net of contributions	$ 942	$ 22
Participant withdrawals, net of contributions and changes in fair value of investments			$ 7,400

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details)	12 Months Ended
	Sep. 30, 2015USD ($)gaming_facilityslot_machine	Sep. 30, 2014USD ($)	Sep. 30, 2013USD ($)
Mohegan Tribe
Commitments and Contingencies [Line Items]
Term of lease	25 years
Renewable period of additional term	25 years
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	$ 145,600,000	$ 146,500,000	$ 155,800,000
Slot win contributions outstanding	$ 11,900,000	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
Slot machine tax expense recognized	119,600,000	122,300,000	124,000,000
Slot machine tax expense, outstanding	$ 4,700,000	4,600,000
Pennsylvania Slot Machine Tax | Downs Racing
Commitments and Contingencies [Line Items]
Number of slot machines at Mohegan Sun at Pocono Downs permitted by license | slot_machine	3,000
Number of slot machines at Mohegan Sun at Pocono Downs permitted by license expandable to | slot_machine	5,000
Pennsylvania Table Game Tax
Commitments and Contingencies [Line Items]
Subsequent table game tax rate	12.00%
Additional local tax	2.00%
Table game tax expense recognized	$ 6,700,000	6,300,000	6,100,000
Table game tax expense outstanding	$ 148,000	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	$ 4,600,000	4,700,000	4,200,000
Regulatory fee outstanding	70,000	147,000
Pennsylvania Gaming Control Board Loans
Commitments and Contingencies [Line Items]
Loans obtained 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	$ 620,000	638,000	633,000
Horsemen's Agreement
Commitments and Contingencies [Line Items]
Purses earned by horsemen and other fees outstanding	7,400,000	8,100,000
Priority Distribution Agreement
Commitments and Contingencies [Line Items]
Annual initial amount of priority distribution payments	40,000,000
Priority distribution payments	31,500,000	$ 19,500,000	$ 19,200,000
Town of Montville Agreement
Commitments and Contingencies [Line Items]
Annual payments	$ 500,000
Land Lease Agreement
Commitments and Contingencies [Line Items]
Rental fee, percent of annual revenues for periods not occupied by primary tenant	8.00%
Land Lease Agreement | Mohegan Tribe
Commitments and Contingencies [Line Items]
Term of lease	25 years
Renewable period of additional term	25 years

RELINQUISHMENT AGREEMENT (Detai

RELINQUISHMENT AGREEMENT (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 1998
RELINQUISHMENT AGREEMENT [Abstract]
Term of relinquishment agreement	15 years
Relinquishment liability		$ 25,200		$ 549,100
Relinquishment liability reassessment	$ 243	1,905	$ 249
Accretion of discount to the relinquishment liability	227	2,205	4,974
Relinquishment Payments [Abstract]
Principal	24,400	46,574	45,350
Accretion of discount	778	2,897	5,792
Total relinquishment payments	$ 25,200	49,500	$ 51,200
Accrued relinquishment payments		$ 13,200

MOHEGAN VENTURES-NORTHWEST, L59

MOHEGAN VENTURES-NORTHWEST, LLC (COWLITZ PROJECT) (Details) $ in Thousands	Dec. 04, 2015USD ($)	Jun. 30, 2013lawsuit	Mar. 31, 2013lawsuit	Sep. 30, 2015USD ($)gaming_facilitytable_gamegaming_machine	Sep. 30, 2014USD ($)	Dec. 31, 2006a
Schedule of Long-term Development Projects [Line Items]
Carrying value of land				$ 1,352,055	$ 1,424,068
Cowlitz Tribal Gaming Authority | Salishan-Mohegan | Cowlitz Project | Subsequent Event
Schedule of Long-term Development Projects [Line Items]
Repayments of receivables	$ 19,400
Receivables repayment term	7 years
Additional interest rate above financing rate (as a percent)	1.00%
Financing rate (as a percent)	12.50%
Salishan-Mohegan Two | Salishan-Mohegan
Schedule of Long-term Development Projects [Line Items]
Membership or limited partnership interest percentage				100.00%
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
Receivables including accrued interest				$ 90,700	56,800
Allowance for doubtful collection				$ 21,200	17,000
Cowlitz Project | Salishan-Mohegan | Land
Schedule of Long-term Development Projects [Line Items]
Carrying value of land					$ 20,000
Cowlitz Project | Salishan-Mohegan | Mohegan Ventures-Northwest
Schedule of Long-term Development Projects [Line Items]
Membership or limited partnership interest percentage				49.15%
Cowlitz Project | Salishan-Mohegan | Salishan Company, LLC
Schedule of Long-term Development Projects [Line Items]
Membership or limited partnership interest percentage				40.00%
Cowlitz Project | Salishan-Mohegan | Mohegan Tribe
Schedule of Long-term Development Projects [Line Items]
Membership or limited partnership interest percentage				10.85%
Cowlitz Project | Salishan-Mohegan Two | Salishan-Mohegan
Schedule of Long-term Development Projects [Line Items]
Membership or limited partnership interest percentage				100.00%

MOHEGAN VENTURES WISCONSIN, L60

MOHEGAN VENTURES WISCONSIN, LLC (MENOMINEE PROJECT) (Details)	12 Months Ended
	Sep. 30, 2015
Menominee Project | Mohegan Ventures Wisconsin | Wisconsin Tribal Gaming
Schedule of Long-term Development Projects [Line Items]
Membership or limited partnership interest percentage	100.00%

INVESTMENT IN WNBA FRANCHISE (D

INVESTMENT IN WNBA FRANCHISE (Details) - Mohegan Basketball Club - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Jan. 31, 2003	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
WNBA
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
Membership or limited partnership interest percentage		4.20%
Initial player roster
Entity Information [Line Items]
Estimated fair value of intangible asset acquired with membership interest	$ 4,800
Useful life of intangible asset acquired with membership interest	7 years
Franchise
Entity Information [Line Items]
Estimated fair value of intangible asset acquired with membership interest	$ 5,500
Useful life of intangible asset acquired with membership interest	30 years
Accumulated amortization		$ 2,300	$ 2,100
Amortization expense		183	$ 183	$ 183
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
Expected amortization expenses, 2015		183
Expected amortization expenses, 2016		183
Expected amortization expenses, 2017		183
Expected amortization expenses, 2018		183
Expected amortization expenses, 2019		$ 183

SEGMENT REPORTING (Details)

SEGMENT REPORTING (Details) $ in Thousands	12 Months Ended
	Sep. 30, 2015USD ($)segment	Sep. 30, 2014USD ($)	Sep. 30, 2013USD ($)
Segment Reporting Information [Line Items]
Number of reportable segments | segment	2
Net revenues	$ 1,291,620	$ 1,292,718	$ 1,340,028
Income (loss) from operations	233,175	181,408	229,506
Accretion of discount to the relinquishment liability	(227)	(2,205)	(4,974)
Interest income	7,983	7,066	6,271
Interest expense, net of capitalized interest	(143,876)	(147,933)	(170,150)
Loss on early extinguishment of debt	(3,987)	(62,041)	(11,516)
Other expense, net	(929)	(853)	(1,595)
Net income (loss)	92,139	(24,558)	47,542
Loss attributable to non-controlling interests	2,255	380	2,784
Net income (loss) attributable to Mohegan Tribal Gaming Authority	94,394	(24,178)	50,326
Capital expenditures incurred	30,024	32,628	66,053
Total assets	2,020,133	2,035,531
Operating Segments | Mohegan Sun
Segment Reporting Information [Line Items]
Net revenues	994,010	995,100	1,042,078
Income (loss) from operations	212,211	181,325	212,680
Capital expenditures incurred	24,521	19,518	27,652
Total assets	1,332,458	1,368,352
Operating Segments | Mohegan Sun Pocono
Segment Reporting Information [Line Items]
Net revenues	295,135	296,578	296,648
Income (loss) from operations	45,817	36,956	43,763
Capital expenditures incurred	5,448	3,946	4,673
Total assets	555,449	551,655
Operating Segments | Corporate and other
Segment Reporting Information [Line Items]
Net revenues	7,567	5,391	1,302
Income (loss) from operations	(24,853)	(36,873)	(26,937)
Capital expenditures incurred	55	9,164	33,728
Total assets	132,226	115,524
Inter-segment revenues
Segment Reporting Information [Line Items]
Net revenues	$ (5,092)	$ (4,351)	$ 0

SUPPLEMENTAL CONDENSED CONSOL63

SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL STATEMENT INFORMATION - Introduction (Details)	Sep. 30, 2015
Pocono Downs Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Ownership percentage	100.00%
Mohegan Basketball Club
Condensed Financial Statements, Captions [Line Items]
Ownership percentage	100.00%
Mohegan Golf
Condensed Financial Statements, Captions [Line Items]
Ownership percentage	100.00%
Mohegan Ventures-Northwest
Condensed Financial Statements, Captions [Line Items]
Ownership percentage	100.00%
Mohegan Ventures Wisconsin
Condensed Financial Statements, Captions [Line Items]
Ownership percentage	100.00%
Wisconsin Tribal Gaming
Condensed Financial Statements, Captions [Line Items]
Ownership percentage	100.00%
MTGA Gaming
Condensed Financial Statements, Captions [Line Items]
Ownership percentage	100.00%

SUPPLEMENTAL CONDENSED CONSOL64

SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL STATEMENT INFORMATION - BALANCE SHEETS (Details) - USD ($) $ in Thousands		Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Current assets:
Cash and cash equivalents		$ 65,754	$ 49,108	$ 63,624	$ 114,084
Restricted cash		1,762	675
Receivables, net		53,944	30,640
Inventories		15,546	14,544
Other current assets		18,530	16,997
Total current assets		155,536	111,964
Non-current assets:
Property and equipment, net		1,352,055	1,424,068
Goodwill		39,459	39,459
Other intangible assets, net		406,718	405,109
Other assets, net		66,365	54,931
Inter-company receivables		0	0
Investment in subsidiaries		0	0
Total assets		2,020,133	2,035,531
Current liabilities:
Current portion of long-term debt		49,194	29,302
Current portion of relinquishment liability		0	25,194
Due to Mohegan Tribe		6,000	2,250
Current portion of capital leases		824	793
Trade payables		15,016	24,086
Construction payables		13,137	5,832
Accrued interest payable		12,055	8,659
Other current liabilities		141,280	127,175
Total current liabilities		237,506	223,291
Non-current liabilities:
Long-term debt, net of current portion		1,593,730	1,655,535
Due to Mohegan Tribe, net of current portion		17,420	23,420
Capital leases, net of current portion		1,521	2,345
Other long-term liabilities		1,915	6,113
Inter-company payables		0	0
Accumulated losses in excess of investment in subsidiaries		0	0
Total liabilities		1,852,092	1,910,704
Capital:
Retained earnings		169,452	125,058
Mohegan Tribal Gaming Authority capital		169,452	125,058
Non-controlling interests		(1,411)	(231)
Total capital		168,041	124,827	199,385	209,263
Total liabilities and capital		2,020,133	2,035,531
Authority
Current assets:
Cash and cash equivalents		42,093	33,939	44,060	91,836
Restricted cash		62	47
Receivables, net		29,134	27,537
Inventories		14,401	13,339
Other current assets		15,569	15,559
Total current assets		101,259	90,421
Non-current assets:
Property and equipment, net		1,098,588	1,142,363
Goodwill		0	0
Other intangible assets, net		120,281	120,395
Other assets, net		10,711	8,768
Inter-company receivables		254,348	228,122
Investment in subsidiaries		328,462	325,651
Total assets		1,913,649	1,915,720
Current liabilities:
Current portion of long-term debt		46,248	28,887
Current portion of relinquishment liability			25,194
Due to Mohegan Tribe		0	0
Current portion of capital leases		824	793
Trade payables		12,365	18,893
Construction payables		11,149	4,411
Accrued interest payable		5,461	5,725
Other current liabilities		108,911	90,684
Total current liabilities		184,958	174,587
Non-current liabilities:
Long-term debt, net of current portion		1,555,487	1,611,107
Due to Mohegan Tribe, net of current portion		0	0
Capital leases, net of current portion		1,521	2,345
Other long-term liabilities		1,915	2,307
Inter-company payables		0	0
Accumulated losses in excess of investment in subsidiaries		0	0
Total liabilities		1,743,881	1,790,346
Capital:
Retained earnings		169,768	125,374
Mohegan Tribal Gaming Authority capital		169,768	125,374
Non-controlling interests		0	0
Total capital		169,768	125,374
Total liabilities and capital		1,913,649	1,915,720
Total Guarantor Subsidiaries
Current assets:
Cash and cash equivalents	[1]	22,167	14,767	18,655	21,757
Restricted cash	[1]	1,661	628
Receivables, net	[1]	3,585	2,637
Inventories	[1]	1,145	1,205
Other current assets	[1]	2,928	1,182
Total current assets	[1]	31,486	20,419
Non-current assets:
Property and equipment, net	[1]	214,778	222,425
Goodwill	[1]	39,459	39,459
Other intangible assets, net	[1]	284,418	284,714
Other assets, net	[1]	4,017	3,970
Inter-company receivables	[1]	94,033	65,981
Investment in subsidiaries	[1]	0	0
Total assets	[1]	668,191	636,968
Current liabilities:
Current portion of long-term debt	[1]	0	0
Current portion of relinquishment liability	[1]		0
Due to Mohegan Tribe	[1]	0	0
Current portion of capital leases	[1]	48	58
Trade payables	[1]	2,564	5,181
Construction payables	[1]	1,888	794
Accrued interest payable	[1]	0	0
Other current liabilities	[1]	29,699	29,504
Total current liabilities	[1]	34,199	35,537
Non-current liabilities:
Long-term debt, net of current portion	[1]	0	0
Due to Mohegan Tribe, net of current portion	[1]	0	0
Capital leases, net of current portion	[1]	5,770	6,111
Other long-term liabilities	[1]	0	0
Inter-company payables	[1]	246,380	225,269
Accumulated losses in excess of investment in subsidiaries	[1]	40,873	31,680
Total liabilities	[1]	327,222	298,597
Capital:
Retained earnings	[1]	340,969	338,371
Mohegan Tribal Gaming Authority capital	[1]	340,969	338,371
Non-controlling interests	[1]	0	0
Total capital	[1]	340,969	338,371
Total liabilities and capital	[1]	668,191	636,968
Total Non Guarantor Subsidiaries and Entities
Current assets:
Cash and cash equivalents	[2]	1,494	402	909	491
Restricted cash	[2]	39	0
Receivables, net	[2]	22,871	1,287
Inventories	[2]	0	0
Other current assets	[2]	33	256
Total current assets	[2]	24,437	1,945
Non-current assets:
Property and equipment, net	[2]	38,689	59,280
Goodwill	[2]	0	0
Other intangible assets, net	[2]	2,019	0
Other assets, net	[2]	57,597	48,505
Inter-company receivables	[2]	0	0
Investment in subsidiaries	[2]	0	0
Total assets	[2]	122,742	109,730
Current liabilities:
Current portion of long-term debt	[2]	2,946	415
Current portion of relinquishment liability	[2]		0
Due to Mohegan Tribe	[2]	6,000	2,250
Current portion of capital leases	[2]	0	0
Trade payables	[2]	87	12
Construction payables	[2]	100	627
Accrued interest payable	[2]	6,594	2,934
Other current liabilities	[2]	4,268	7,750
Total current liabilities	[2]	19,995	13,988
Non-current liabilities:
Long-term debt, net of current portion	[2]	38,243	44,428
Due to Mohegan Tribe, net of current portion	[2]	17,420	23,420
Capital leases, net of current portion	[2]	0	0
Other long-term liabilities	[2]	0	3,806
Inter-company payables	[2]	102,001	68,834
Accumulated losses in excess of investment in subsidiaries	[2]	0	0
Total liabilities	[2]	177,659	154,476
Capital:
Retained earnings	[2]	(55,157)	(44,746)
Mohegan Tribal Gaming Authority capital	[2]	(55,157)	(44,746)
Non-controlling interests	[2]	240	0
Total capital	[2]	(54,917)	(44,746)
Total liabilities and capital	[2]	122,742	109,730
Consolidating/Eliminating Adjustments
Current assets:
Cash and cash equivalents		0	0	$ 0	$ 0
Restricted cash		0	0
Receivables, net		(1,646)	(821)
Inventories		0	0
Other current assets		0	0
Total current assets		(1,646)	(821)
Non-current assets:
Property and equipment, net		0	0
Goodwill		0	0
Other intangible assets, net		0	0
Other assets, net		(5,960)	(6,312)
Inter-company receivables		(348,381)	(294,103)
Investment in subsidiaries		(328,462)	(325,651)
Total assets		(684,449)	(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		(48)	(58)
Trade payables		0	0
Construction payables		0	0
Accrued interest payable		0	0
Other current liabilities		(1,598)	(763)
Total current liabilities		(1,646)	(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		(5,770)	(6,111)
Other long-term liabilities		0	0
Inter-company payables		(348,381)	(294,103)
Accumulated losses in excess of investment in subsidiaries		(40,873)	(31,680)
Total liabilities		(396,670)	(332,715)
Capital:
Retained earnings		(286,128)	(293,941)
Mohegan Tribal Gaming Authority capital		(286,128)	(293,941)
Non-controlling interests		(1,651)	(231)
Total capital		(287,779)	(294,172)
Total liabilities and capital		$ (684,449)	$ (626,887)
[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.

SUPPLEMENTAL CONDENSED CONSOL65

SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL STATEMENT INFORMATION - STATEMENTS OF INCOME (Details) - USD ($) $ in Thousands		3 Months Ended	12 Months Ended
		Mar. 31, 2015	Sep. 30, 2015		Sep. 30, 2014		Sep. 30, 2013
Revenues:
Gaming			$ 1,133,720		$ 1,133,563		$ 1,190,202
Food and beverage			89,720		91,655		86,251
Hotel			50,496		47,310		40,873
Retail, entertainment and other			115,030		119,134		118,559
Gross revenues			1,388,966		1,391,662		1,435,885
Less-Promotional allowances			(97,346)		(98,944)		(95,857)
Net revenues			1,291,620		1,292,718		1,340,028
Operating costs and expenses:
Gaming			651,900		687,021		708,929
Food and beverage			41,554		41,482		41,575
Hotel			14,934		15,807		14,339
Retail, entertainment and other			45,779		50,945		43,859
Advertising, general and administrative			188,924		190,639		192,673
Corporate			31,127		41,036		28,122
Depreciation and amortization			77,580		80,126		80,317
Loss on disposition of assets			1,018		(9)		241
Severance			3,370		0		29
Pre-opening			0		1,187		687
Impairment of Project Horizon		$ 2,500	2,502		4,981		0
Relinquishment liability reassessment			(243)		(1,905)		(249)
Total operating costs and expenses			1,058,445		1,111,310		1,110,522
Income (loss) from operations			233,175		181,408		229,506
Other income (expense):
Accretion of discount to the relinquishment liability			(227)		(2,205)		(4,974)
Interest income			7,983		7,066		6,271
Interest expense, net of capitalized interest			(143,876)		(147,933)		(170,150)
Loss on early extinguishment of debt			(3,987)		(62,041)		(11,516)
Loss on interests in subsidiaries			0		0		0
Other income (expense), net			(929)		(853)		(1,595)
Total other expense			(141,036)		(205,966)		(181,964)
Net income (loss)			92,139		(24,558)		47,542
Loss attributable to non-controlling interests			2,255		380		2,784
Net income (loss) attributable to Mohegan Tribal Gaming Authority			94,394		(24,178)		50,326
Authority
Revenues:
Gaming			861,919		858,780		911,180
Food and beverage			60,687		62,273		59,334
Hotel			44,836		42,921		40,873
Retail, entertainment and other			94,457		101,506		100,545
Gross revenues			1,061,899		1,065,480		1,111,932
Less-Promotional allowances			(74,994)		(76,618)		(76,407)
Net revenues			986,905		988,862		1,035,525
Operating costs and expenses:
Gaming			457,948		488,293		507,069
Food and beverage			32,964		32,348		33,297
Hotel			14,062		15,287		14,339
Retail, entertainment and other			39,353		45,876		40,371
Advertising, general and administrative			158,230		155,668		159,869
Corporate			16,584		13,276		14,841
Depreciation and amortization			63,071		65,406		67,097
Loss on disposition of assets			1,007		(12)		222
Severance			3,244				(146)
Pre-opening					0		0
Impairment of Project Horizon			2,502		4,981
Relinquishment liability reassessment			(243)		(1,905)		(249)
Total operating costs and expenses			788,722		819,218		836,710
Income (loss) from operations			198,183		169,644		198,815
Other income (expense):
Accretion of discount to the relinquishment liability			(227)		(2,205)		(4,974)
Interest income			43		88		146
Interest expense, net of capitalized interest			(95,485)		(97,380)		(118,303)
Loss on early extinguishment of debt			(3,987)		(62,041)		(11,516)
Loss on interests in subsidiaries			(4,144)		(32,449)		(13,834)
Other income (expense), net			11		165		(8)
Total other expense			(103,789)		(193,822)		(148,489)
Net income (loss)			94,394		(24,178)		50,326
Loss attributable to non-controlling interests			0		0		0
Net income (loss) attributable to Mohegan Tribal Gaming Authority			94,394		(24,178)		50,326
Total Guarantor Subsidiaries
Revenues:
Gaming	[1]		271,801		274,783		279,022
Food and beverage	[1]		28,913		29,382		26,917
Hotel	[1]		5,660		4,389		0
Retail, entertainment and other	[1]		17,072		16,515		16,679
Gross revenues	[1]		323,446		325,069		322,618
Less-Promotional allowances	[1]		(20,109)		(20,567)		(17,300)
Net revenues	[1]		303,337		304,502		305,318
Operating costs and expenses:
Gaming	[1]		193,952		198,728		201,860
Food and beverage	[1]		8,590		9,134		8,280
Hotel	[1]		5,724		4,631		0
Retail, entertainment and other	[1]		6,029		6,780		5,589
Advertising, general and administrative	[1]		31,427		35,075		32,997
Corporate	[1]		0		0		0
Depreciation and amortization	[1]		13,371		13,814		13,220
Loss on disposition of assets	[1]		11		3		19
Severance			126				175
Pre-opening					1,187	[1]	687
Impairment of Project Horizon			0	[1]	0
Relinquishment liability reassessment	[1]		0		0		0
Total operating costs and expenses	[1]		259,230		269,352		262,827
Income (loss) from operations	[1]		44,107		35,150		42,491
Other income (expense):
Accretion of discount to the relinquishment liability	[1]		0		0		0
Interest income	[1]		7,424		4,704		2,320
Interest expense, net of capitalized interest	[1]		(39,992)		(42,583)		(44,126)
Loss on early extinguishment of debt	[1]		0		0		0
Loss on interests in subsidiaries	[1]		(9,193)		(24,848)		(7,389)
Other income (expense), net	[1]		0		0		0
Total other expense	[1]		(41,761)		(62,727)		(49,195)
Net income (loss)	[1]		2,346		(27,577)		(6,704)
Loss attributable to non-controlling interests	[1]		0		0		0
Net income (loss) attributable to Mohegan Tribal Gaming Authority	[1]		2,346		(27,577)		(6,704)
Total Non Guarantor Subsidiaries and Entities
Revenues:
Gaming	[2]		0		0		0
Food and beverage	[2]		120		0		0
Hotel	[2]		0		0		0
Retail, entertainment and other	[2]		8,593		5,464		1,575
Gross revenues	[2]		8,713		5,464		1,575
Less-Promotional allowances	[2]		(14)		(17)		(4)
Net revenues	[2]		8,699		5,447		1,571
Operating costs and expenses:
Gaming	[2]		0		0		0
Food and beverage	[2]		0		0		(2)
Hotel	[2]		0		0		0
Retail, entertainment and other	[2]		2,626		0		0
Advertising, general and administrative	[2]		14,050		27,927		13,373
Corporate	[2]		0		0		0
Depreciation and amortization	[2]		1,138		906		0
Loss on disposition of assets	[2]		0		0		0
Severance			0				0
Pre-opening					0	[2]	0
Impairment of Project Horizon			0	[2]	0
Relinquishment liability reassessment	[2]		0		0		0
Total operating costs and expenses	[2]		17,814		28,833		13,371
Income (loss) from operations	[2]		(9,115)		(23,386)		(11,800)
Other income (expense):
Accretion of discount to the relinquishment liability	[2]		0		0		0
Interest income	[2]		8,346		7,306		6,064
Interest expense, net of capitalized interest	[2]		(16,229)		(13,002)		(9,980)
Loss on early extinguishment of debt	[2]		0		0		0
Loss on interests in subsidiaries	[2]		0		0		0
Other income (expense), net	[2]		(940)		(1,018)		(1,587)
Total other expense	[2]		(8,823)		(6,714)		(5,503)
Net income (loss)	[2]		(17,938)		(30,100)		(17,303)
Loss attributable to non-controlling interests	[2]		835		0		0
Net income (loss) attributable to Mohegan Tribal Gaming Authority	[2]		(17,103)		(30,100)		(17,303)
Consolidating/Eliminating Adjustments
Revenues:
Gaming			0		0		0
Food and beverage			0		0		0
Hotel			0		0		0
Retail, entertainment and other			(5,092)		(4,351)		(240)
Gross revenues			(5,092)		(4,351)		(240)
Less-Promotional allowances			(2,229)		(1,742)		(2,146)
Net revenues			(7,321)		(6,093)		(2,386)
Operating costs and expenses:
Gaming			0		0		0
Food and beverage			0		0		0
Hotel			(4,852)		(4,111)		0
Retail, entertainment and other			(2,229)		(1,711)		(2,101)
Advertising, general and administrative			(14,783)		(28,031)		(13,566)
Corporate			14,543		27,760		13,281
Depreciation and amortization			0		0		0
Loss on disposition of assets			0		0		0
Severance			0				0
Pre-opening					0		0
Impairment of Project Horizon			0		0
Relinquishment liability reassessment			0		0		0
Total operating costs and expenses			(7,321)		(6,093)		(2,386)
Income (loss) from operations			0		0		0
Other income (expense):
Accretion of discount to the relinquishment liability			0		0		0
Interest income			(7,830)		(5,032)		(2,259)
Interest expense, net of capitalized interest			7,830		5,032		2,259
Loss on early extinguishment of debt			0		0		0
Loss on interests in subsidiaries			13,337		57,297		21,223
Other income (expense), net			0		0		0
Total other expense			13,337		57,297		21,223
Net income (loss)			13,337		57,297		21,223
Loss attributable to non-controlling interests			1,420		380		2,784
Net income (loss) attributable to Mohegan Tribal Gaming Authority			$ 14,757		$ 57,677		$ 24,007
[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.

SUPPLEMENTAL CONDENSED CONSOL66

SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL STATEMENT INFORMATION - STATEMENTS OF CASH FLOWS (Details) - USD ($)		Aug. 11, 2015	Mar. 31, 2015	Sep. 30, 2015		Sep. 30, 2014		Sep. 30, 2013
Cash flows provided by (used in) operating activities:
Net income (loss)				$ 92,139,000		$ (24,558,000)		$ 47,542,000
Adjustments to reconcile net income (loss) to net cash flows provided by operating activities:
Depreciation and amortization				77,580,000		80,126,000		80,317,000
Relinquishment liability reassessment				(243,000)		(1,905,000)		(249,000)
Accretion of discount to the relinquishment liability				227,000		2,205,000		4,974,000
Cash paid for accretion of discount to the relinquishment liability				(778,000)		(2,897,000)		(5,792,000)
Loss on early extinguishment of debt				2,269,000		58,245,000		4,531,000
Proceeds from bond premiums				2,125,000		0		0
Payments of tender offer costs and discounts				(2,894,000)		(48,155,000)		(3,104,000)
Amortization of debt issuance costs and accretion of bond premiums and discounts				7,771,000		8,037,000		12,285,000
Amortization of net deferred gain on settlement of derivative instruments				0		0		(76,000)
Provision for losses on receivables				5,878,000		6,146,000		3,436,000
Impairment of Project Horizon			$ 2,500,000	2,502,000		4,981,000		0
Loss on disposition of assets				1,018,000		(9,000)		241,000
Loss from unconsolidated affiliates				972,000		826,000		1,553,000
Inter-company transactions				0		0		0
Changes in operating assets and liabilities:
Increase in receivables				(5,340,000)		(7,159,000)		(648,000)
(Increase) decrease in inventories				(1,002,000)		(554,000)		448,000
Increase in other assets				(12,152,000)		(3,531,000)		2,759,000
Increase (decrease) in trade payables				(8,984,000)		13,419,000		(2,143,000)
Decrease in accrued interest				(410,000)		(14,637,000)		(23,066,000)
Increase (decrease) in other liabilities				8,740,000		2,436,000		(20,057,000)
Net cash flows provided by operating activities				169,418,000		73,016,000		102,951,000
Cash flows provided by (used in) investing activities:
Purchases of property and equipment, including change in construction payables				(22,460,000)		(35,079,000)		(59,597,000)
Issuance of third-party loans and advances				(4,080,000)		(1,804,000)		(2,033,000)
Payments received on third-party loans				157,000		644,000		139,000
Decrease in restricted cash, net				(1,526,000)		13,679,000		33,078,000
Proceeds from asset sales				1,615,000		134,000		216,000
Investments in the New England Black Wolves				(500,000)		0		0
Investments in unconsolidated affiliates				0		(29,000)		(4,971,000)
Inter-company transactions				0		0		0
Net cash flows used in investing activities				(26,794,000)		(22,455,000)		(33,168,000)
Cash flows provided by (used in) financing activities:
Repayments to Mohegan Tribe				(2,250,000)		(3,250,000)		(9,950,000)
Repayments of other long-term debt				(186,816,000)		(212,323,000)		(495,601,000)
Principal portion of relinquishment liability payments				(24,400,000)		(46,574,000)		(45,350,000)
Distributions to Mohegan Tribe				(50,000,000)		(50,000,000)		(50,000,000)
Payments of financing fees				(2,360,000)		(12,395,000)		(11,957,000)
Payments on capital lease obligations				(927,000)		(2,168,000)		(3,385,000)
Proceeds from issuance of Senior Unsecured Notes, net of premiums				85,000,000
Inter-company transactions				0		0		0
Net cash flows provided by (used in) financing activities				(125,978,000)		(65,077,000)		(120,243,000)
Net increase (decrease) in cash and cash equivalents				16,646,000		(14,516,000)		(50,460,000)
Cash and cash equivalents at beginning of year				49,108,000		63,624,000		114,084,000
Cash and cash equivalents at end of year				65,754,000		49,108,000		63,624,000
Authority
Cash flows provided by (used in) operating activities:
Net income (loss)				94,394,000		(24,178,000)		50,326,000
Adjustments to reconcile net income (loss) to net cash flows provided by operating activities:
Depreciation and amortization				63,071,000		65,406,000		67,097,000
Relinquishment liability reassessment				(243,000)		(1,905,000)		(249,000)
Accretion of discount to the relinquishment liability				227,000		2,205,000		4,974,000
Cash paid for accretion of discount to the relinquishment liability				(778,000)		(2,897,000)		(5,792,000)
Loss on early extinguishment of debt				2,269,000		58,245,000		4,531,000
Proceeds from bond premiums				2,125,000
Payments of tender offer costs and discounts				(2,894,000)		(48,155,000)		(3,104,000)
Amortization of debt issuance costs and accretion of bond premiums and discounts				7,453,000		7,719,000		11,968,000
Amortization of net deferred gain on settlement of derivative instruments								(76,000)
Provision for losses on receivables				1,350,000		2,368,000		951,000
Impairment of Project Horizon				2,502,000		4,981,000
Loss on disposition of assets				1,007,000		(12,000)		222,000
Loss from unconsolidated affiliates				31,000		(178,000)		(11,000)
Inter-company transactions				(35,724,000)		(9,896,000)		(30,508,000)
Changes in operating assets and liabilities:
Increase in receivables				(2,699,000)		(6,622,000)		495,000
(Increase) decrease in inventories				(1,062,000)		(411,000)		326,000
Increase in other assets				(2,756,000)		3,236,000		8,255,000
Increase (decrease) in trade payables				(6,394,000)		9,858,000		(2,367,000)
Decrease in accrued interest				(264,000)		(12,891,000)		(23,183,000)
Increase (decrease) in other liabilities				14,527,000		(4,587,000)		(21,440,000)
Net cash flows provided by operating activities				136,142,000		42,286,000		62,415,000
Cash flows provided by (used in) investing activities:
Purchases of property and equipment, including change in construction payables				(17,221,000)		(18,629,000)		(24,774,000)
Issuance of third-party loans and advances				0		0		0
Payments received on third-party loans				157,000		644,000		139,000
Decrease in restricted cash, net				(32,000)		53,000		0
Proceeds from asset sales				1,602,000		104,000		208,000
Investments in the New England Black Wolves				0
Investments in unconsolidated affiliates						0		0
Inter-company transactions				6,687,000		27,195,000		24,289,000
Net cash flows used in investing activities				(8,807,000)		9,367,000		(138,000)
Cash flows provided by (used in) financing activities:
Repayments to Mohegan Tribe				0		0		0
Repayments of other long-term debt				(182,269,000)		(212,270,000)		(495,561,000)
Principal portion of relinquishment liability payments				(24,400,000)		(46,574,000)		(45,350,000)
Distributions to Mohegan Tribe				(50,000,000)		(50,000,000)		(50,000,000)
Payments of financing fees				(2,360,000)		(12,395,000)		(11,757,000)
Payments on capital lease obligations				(927,000)		(2,168,000)		(3,385,000)
Proceeds from issuance of Senior Unsecured Notes, net of premiums				85,000,000
Inter-company transactions				0		0		0
Net cash flows provided by (used in) financing activities				(119,181,000)		(61,774,000)		(110,053,000)
Net increase (decrease) in cash and cash equivalents				8,154,000		(10,121,000)		(47,776,000)
Cash and cash equivalents at beginning of year				33,939,000		44,060,000		91,836,000
Cash and cash equivalents at end of year				42,093,000		33,939,000		44,060,000
Total Guarantor Subsidiaries
Cash flows provided by (used in) operating activities:
Net income (loss)	[1]			2,346,000		(27,577,000)		(6,704,000)
Adjustments to reconcile net income (loss) to net cash flows provided by operating activities:
Depreciation and amortization	[1]			13,371,000		13,814,000		13,220,000
Relinquishment liability reassessment	[1]			0		0		0
Accretion of discount to the relinquishment liability	[1]			0		0		0
Cash paid for accretion of discount to the relinquishment liability	[1]			0		0		0
Loss on early extinguishment of debt				0	[1]	0		0	[1]
Proceeds from bond premiums				0
Payments of tender offer costs and discounts	[1]			0		0		0
Amortization of debt issuance costs and accretion of bond premiums and discounts	[1]			0		0		0
Amortization of net deferred gain on settlement of derivative instruments	[1]							0
Provision for losses on receivables	[1]			299,000		390,000		103,000
Impairment of Project Horizon				0	[1]	0
Loss on disposition of assets	[1]			11,000		3,000		19,000
Loss from unconsolidated affiliates	[1]			0		0		0
Inter-company transactions	[1]			41,355,000		62,401,000		49,282,000
Changes in operating assets and liabilities:
Increase in receivables	[1]			(1,247,000)		(310,000)		(1,011,000)
(Increase) decrease in inventories	[1]			60,000		(143,000)		122,000
Increase in other assets	[1]			(1,806,000)		(77,000)		41,000
Increase (decrease) in trade payables	[1]			(2,617,000)		3,568,000		265,000
Decrease in accrued interest	[1]			0		0		0
Increase (decrease) in other liabilities	[1]			908,000		(573,000)		(773,000)
Net cash flows provided by operating activities	[1]			52,680,000		51,496,000		54,564,000
Cash flows provided by (used in) investing activities:
Purchases of property and equipment, including change in construction payables	[1]			(4,651,000)		(4,250,000)		(4,481,000)
Issuance of third-party loans and advances	[1]			0		0		0
Payments received on third-party loans	[1]			0		0		0
Decrease in restricted cash, net	[1]			(1,746,000)		1,583,000		(423,000)
Proceeds from asset sales	[1]			13,000		30,000		8,000
Investments in the New England Black Wolves				0
Investments in unconsolidated affiliates	[1]					0		0
Inter-company transactions	[1]			(20,731,000)		(24,222,000)		(22,468,000)
Net cash flows used in investing activities	[1]			(27,115,000)		(26,859,000)		(27,364,000)
Cash flows provided by (used in) financing activities:
Repayments to Mohegan Tribe	[1]			0		0		0
Repayments of other long-term debt	[1]			0		0		0
Principal portion of relinquishment liability payments	[1]			0		0		0
Distributions to Mohegan Tribe	[1]			0		0		0
Payments of financing fees	[1]			0		0		0
Payments on capital lease obligations	[1]			(45,000)		(45,000)		0
Proceeds from issuance of Senior Unsecured Notes, net of premiums				0
Inter-company transactions	[1]			(18,120,000)		(28,480,000)		(30,302,000)
Net cash flows provided by (used in) financing activities	[1]			(18,165,000)		(28,525,000)		(30,302,000)
Net increase (decrease) in cash and cash equivalents	[1]			7,400,000		(3,888,000)		(3,102,000)
Cash and cash equivalents at beginning of year	[1]			14,767,000		18,655,000		21,757,000
Cash and cash equivalents at end of year	[1]			22,167,000		14,767,000		18,655,000
Total Non Guarantor Subsidiaries and Entities
Cash flows provided by (used in) operating activities:
Net income (loss)	[2]			(17,938,000)		(30,100,000)		(17,303,000)
Adjustments to reconcile net income (loss) to net cash flows provided by operating activities:
Depreciation and amortization	[2]			1,138,000		906,000		0
Relinquishment liability reassessment	[2]			0		0		0
Accretion of discount to the relinquishment liability	[2]			0		0		0
Cash paid for accretion of discount to the relinquishment liability	[2]			0		0		0
Loss on early extinguishment of debt				0	[2]	0		0	[2]
Proceeds from bond premiums				0
Payments of tender offer costs and discounts	[2]			0		0		0
Amortization of debt issuance costs and accretion of bond premiums and discounts	[2]			318,000		318,000		317,000
Amortization of net deferred gain on settlement of derivative instruments	[2]							0
Provision for losses on receivables	[2]			4,229,000		3,388,000		2,382,000
Impairment of Project Horizon				0	[2]	0
Loss on disposition of assets	[2]			0		0		0
Loss from unconsolidated affiliates	[2]			941,000		1,004,000		1,564,000
Inter-company transactions	[2]			7,695,000		4,783,000		2,449,000
Changes in operating assets and liabilities:
Increase in receivables	[2]			(2,264,000)		(1,783,000)		(132,000)
(Increase) decrease in inventories	[2]			0		0		0
Increase in other assets	[2]			(7,544,000)		(5,888,000)		(5,537,000)
Increase (decrease) in trade payables	[2]			27,000		(7,000)		(41,000)
Decrease in accrued interest	[2]			(146,000)		(1,746,000)		117,000
Increase (decrease) in other liabilities	[2]			(5,860,000)		8,359,000		2,156,000
Net cash flows provided by operating activities	[2]			(19,404,000)		(20,766,000)		(14,028,000)
Cash flows provided by (used in) investing activities:
Purchases of property and equipment, including change in construction payables	[2]			(588,000)		(12,200,000)		(30,342,000)
Issuance of third-party loans and advances	[2]			(4,080,000)		(1,804,000)		(2,033,000)
Payments received on third-party loans	[2]			0		0		0
Decrease in restricted cash, net	[2]			252,000		12,043,000		33,501,000
Proceeds from asset sales	[2]			0		0		0
Investments in the New England Black Wolves				(500,000)
Investments in unconsolidated affiliates	[2]					(29,000)		(4,971,000)
Inter-company transactions	[2]			45,000		45,000		0
Net cash flows used in investing activities	[2]			(4,871,000)		(1,945,000)		(3,845,000)
Cash flows provided by (used in) financing activities:
Repayments to Mohegan Tribe	[2]			(2,250,000)		(3,250,000)		(9,950,000)
Repayments of other long-term debt	[2]			(4,547,000)		(53,000)		(40,000)
Principal portion of relinquishment liability payments	[2]			0		0		0
Distributions to Mohegan Tribe	[2]			0		0		0
Payments of financing fees	[2]			0		0		(200,000)
Payments on capital lease obligations	[2]			0		0		0
Proceeds from issuance of Senior Unsecured Notes, net of premiums				0
Inter-company transactions	[2]			32,164,000		25,507,000		28,481,000
Net cash flows provided by (used in) financing activities	[2]			25,367,000		22,204,000		18,291,000
Net increase (decrease) in cash and cash equivalents	[2]			1,092,000		(507,000)		418,000
Cash and cash equivalents at beginning of year	[2]			402,000		909,000		491,000
Cash and cash equivalents at end of year	[2]			1,494,000		402,000		909,000
Consolidating/Eliminating Adjustments
Cash flows provided by (used in) operating activities:
Net income (loss)				13,337,000		57,297,000		21,223,000
Adjustments to reconcile net income (loss) to net cash flows provided by operating activities:
Depreciation and amortization				0		0		0
Relinquishment liability reassessment				0		0		0
Accretion of discount to the relinquishment liability				0		0		0
Cash paid for accretion of discount to the relinquishment liability				0		0		0
Loss on early extinguishment of debt				0		0		0
Proceeds from bond premiums				0
Payments of tender offer costs and discounts				0		0		0
Amortization of debt issuance costs and accretion of bond premiums and discounts				0		0		0
Amortization of net deferred gain on settlement of derivative instruments								0
Provision for losses on receivables				0		0		0
Impairment of Project Horizon				0		0
Loss on disposition of assets				0		0		0
Loss from unconsolidated affiliates				0		0		0
Inter-company transactions				(13,326,000)		(57,288,000)		(21,223,000)
Changes in operating assets and liabilities:
Increase in receivables				870,000		1,556,000		0
(Increase) decrease in inventories				0		0		0
Increase in other assets				(46,000)		(802,000)		0
Increase (decrease) in trade payables				0		0		0
Decrease in accrued interest				0		0		0
Increase (decrease) in other liabilities				(835,000)		(763,000)		0
Net cash flows provided by operating activities				0		0		0
Cash flows provided by (used in) investing activities:
Purchases of property and equipment, including change in construction payables				0		0		0
Issuance of third-party loans and advances				0		0		0
Payments received on third-party loans				0		0		0
Decrease in restricted cash, net				0		0		0
Proceeds from asset sales				0		0		0
Investments in the New England Black Wolves				0
Investments in unconsolidated affiliates						0		0
Inter-company transactions				13,999,000		(3,018,000)		(1,821,000)
Net cash flows used in investing activities				13,999,000		(3,018,000)		(1,821,000)
Cash flows provided by (used in) financing activities:
Repayments to Mohegan Tribe				0		0		0
Repayments of other long-term debt				0		0		0
Principal portion of relinquishment liability payments				0		0		0
Distributions to Mohegan Tribe				0		0		0
Payments of financing fees				0		0		0
Payments on capital lease obligations				45,000		45,000		0
Proceeds from issuance of Senior Unsecured Notes, net of premiums				0
Inter-company transactions				(14,044,000)		2,973,000		1,821,000
Net cash flows provided by (used in) financing activities				(13,999,000)		3,018,000		1,821,000
Net increase (decrease) in cash and cash equivalents				0		0		0
Cash and cash equivalents at beginning of year				0		0		0
Cash and cash equivalents at end of year				0		0		0
Credit Facility | Prior Bank Credit Facility - Revolving
Cash flows provided by (used in) financing activities:
Line of Credit repayments				0		0		(3,000,000)
Line of Credit borrowings				0		0		3,000,000
Credit Facility | Prior Bank Credit Facility - Revolving | Authority
Cash flows provided by (used in) financing activities:
Line of Credit repayments								(3,000,000)
Line of Credit borrowings								3,000,000
Credit Facility | Prior Bank Credit Facility - Revolving | Total Guarantor Subsidiaries
Cash flows provided by (used in) financing activities:
Line of Credit repayments	[1]							0
Line of Credit borrowings	[1]							0
Credit Facility | Prior Bank Credit Facility - Revolving | Total Non Guarantor Subsidiaries and Entities
Cash flows provided by (used in) financing activities:
Line of Credit repayments	[2]							0
Line of Credit borrowings	[2]							0
Credit Facility | Prior Bank Credit Facility - Revolving | Consolidating/Eliminating Adjustments
Cash flows provided by (used in) financing activities:
Line of Credit repayments								0
Line of Credit borrowings								0
Credit Facility | Prior Bank Credit Facility - Term
Cash flows provided by (used in) financing activities:
Line of Credit repayments				0		(393,000,000)		(4,000,000)
Credit Facility | Prior Bank Credit Facility - Term | Authority
Cash flows provided by (used in) financing activities:
Line of Credit repayments						(393,000,000)		(4,000,000)
Credit Facility | Prior Bank Credit Facility - Term | Total Guarantor Subsidiaries
Cash flows provided by (used in) financing activities:
Line of Credit repayments	[1]					0		0
Credit Facility | Prior Bank Credit Facility - Term | Total Non Guarantor Subsidiaries and Entities
Cash flows provided by (used in) financing activities:
Line of Credit repayments	[2]					0		0
Credit Facility | Prior Bank Credit Facility - Term | Consolidating/Eliminating Adjustments
Cash flows provided by (used in) financing activities:
Line of Credit repayments						0		0
Credit Facility | Prior Term Loan Facility
Cash flows provided by (used in) financing activities:
Line of Credit repayments				0		(222,103,000)		0
Credit Facility | Prior Term Loan Facility | Authority
Cash flows provided by (used in) financing activities:
Line of Credit repayments						(222,103,000)
Credit Facility | Prior Term Loan Facility | Total Guarantor Subsidiaries
Cash flows provided by (used in) financing activities:
Line of Credit repayments	[1]					0
Credit Facility | Prior Term Loan Facility | Total Non Guarantor Subsidiaries and Entities
Cash flows provided by (used in) financing activities:
Line of Credit repayments	[2]					0
Credit Facility | Prior Term Loan Facility | Consolidating/Eliminating Adjustments
Cash flows provided by (used in) financing activities:
Line of Credit repayments						0
Credit Facility | Senior Secured Credit Facility - Revolving
Cash flows provided by (used in) financing activities:
Line of Credit repayments				(458,000,000)		(273,000,000)		0
Line of Credit borrowings				442,000,000		310,000,000		0
Credit Facility | Senior Secured Credit Facility - Revolving | Authority
Cash flows provided by (used in) financing activities:
Line of Credit repayments				(458,000,000)		(273,000,000)
Line of Credit borrowings				442,000,000		310,000,000
Credit Facility | Senior Secured Credit Facility - Revolving | Total Guarantor Subsidiaries
Cash flows provided by (used in) financing activities:
Line of Credit repayments	[1]			0		0
Line of Credit borrowings	[1]			0		0
Credit Facility | Senior Secured Credit Facility - Revolving | Total Non Guarantor Subsidiaries and Entities
Cash flows provided by (used in) financing activities:
Line of Credit repayments	[2]			0		0
Line of Credit borrowings	[2]			0		0
Credit Facility | Senior Secured Credit Facility - Revolving | Consolidating/Eliminating Adjustments
Cash flows provided by (used in) financing activities:
Line of Credit repayments				0		0
Line of Credit borrowings				0		0
Credit Facility | Senior Secured Credit Facility - Term Loan A
Cash flows provided by (used in) financing activities:
Line of Credit repayments				(7,756,000)		(3,125,000)		0
Line of Credit borrowings				0		124,343,000		0
Credit Facility | Senior Secured Credit Facility - Term Loan A | Authority
Cash flows provided by (used in) financing activities:
Line of Credit repayments				(7,756,000)		(3,125,000)
Line of Credit borrowings						124,343,000
Credit Facility | Senior Secured Credit Facility - Term Loan A | Total Guarantor Subsidiaries
Cash flows provided by (used in) financing activities:
Line of Credit repayments	[1]			0		0
Line of Credit borrowings	[1]					0
Credit Facility | Senior Secured Credit Facility - Term Loan A | Total Non Guarantor Subsidiaries and Entities
Cash flows provided by (used in) financing activities:
Line of Credit repayments	[2]			0		0
Line of Credit borrowings	[2]					0
Credit Facility | Senior Secured Credit Facility - Term Loan A | Consolidating/Eliminating Adjustments
Cash flows provided by (used in) financing activities:
Line of Credit repayments				0		0
Line of Credit borrowings						0
Credit Facility | Senior Secured Credit Facility - Term Loan B
Cash flows provided by (used in) financing activities:
Line of Credit repayments				(5,339,000)		(5,475,000)		0
Line of Credit borrowings		$ 90,000,000		87,911,000		720,952,000		0
Credit Facility | Senior Secured Credit Facility - Term Loan B | Authority
Cash flows provided by (used in) financing activities:
Line of Credit repayments				(5,339,000)		(5,475,000)
Line of Credit borrowings				87,911,000		720,952,000
Credit Facility | Senior Secured Credit Facility - Term Loan B | Total Guarantor Subsidiaries
Cash flows provided by (used in) financing activities:
Line of Credit repayments	[1]			0		0
Line of Credit borrowings				0		0	[1]
Credit Facility | Senior Secured Credit Facility - Term Loan B | Total Non Guarantor Subsidiaries and Entities
Cash flows provided by (used in) financing activities:
Line of Credit repayments	[2]			0		0
Line of Credit borrowings				0		0	[2]
Credit Facility | Senior Secured Credit Facility - Term Loan B | Consolidating/Eliminating Adjustments
Cash flows provided by (used in) financing activities:
Line of Credit repayments				0		0
Line of Credit borrowings				0		0
Credit Facility | Bank of America, N.A. Line of Credit
Cash flows provided by (used in) financing activities:
Line of Credit repayments				(449,976,000)		(353,755,000)		(24,897,000)
Line of Credit borrowings				446,935,000		356,796,000		24,897,000
Credit Facility | Bank of America, N.A. Line of Credit | Authority
Cash flows provided by (used in) financing activities:
Line of Credit repayments				(449,976,000)		(353,755,000)		(24,897,000)
Line of Credit borrowings				446,935,000		356,796,000		24,897,000
Credit Facility | Bank of America, N.A. Line of Credit | Total Guarantor Subsidiaries
Cash flows provided by (used in) financing activities:
Line of Credit repayments	[1]			0		0		0
Line of Credit borrowings	[1]			0		0		0
Credit Facility | Bank of America, N.A. Line of Credit | Total Non Guarantor Subsidiaries and Entities
Cash flows provided by (used in) financing activities:
Line of Credit repayments	[2]			0		0		0
Line of Credit borrowings	[2]			0		0		0
Credit Facility | Bank of America, N.A. Line of Credit | Consolidating/Eliminating Adjustments
Cash flows provided by (used in) financing activities:
Line of Credit repayments				0		0		0
Line of Credit borrowings				0		0		0
Senior Unsecured Notes
Cash flows provided by (used in) financing activities:
Proceeds from issuance of Senior Unsecured Notes, net of premiums				$ 85,000,000		$ 0		500,000,000
Senior Unsecured Notes | Authority
Cash flows provided by (used in) financing activities:
Proceeds from issuance of Senior Unsecured Notes, net of premiums								500,000,000
Senior Unsecured Notes | Total Guarantor Subsidiaries
Cash flows provided by (used in) financing activities:
Proceeds from issuance of Senior Unsecured Notes, net of premiums								0
Senior Unsecured Notes | Total Non Guarantor Subsidiaries and Entities
Cash flows provided by (used in) financing activities:
Proceeds from issuance of Senior Unsecured Notes, net of premiums								0
Senior Unsecured Notes | Consolidating/Eliminating Adjustments
Cash flows provided by (used in) financing activities:
Proceeds from issuance of Senior Unsecured Notes, net of premiums								$ 0
[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 (Details)

SUBSEQUENT EVENTS (Details) - USD ($)	Jan. 15, 2016	Nov. 25, 2015	Nov. 20, 2015	Nov. 16, 2015	Sep. 30, 2015	Nov. 18, 2015
Mohegan Gaming Advisors | 2015 Mohegan Tribe Promissory Note | Affiliates | Forecast
Subsequent Event [Line Items]
Principal payment	$ 8,500,000
New Downs Lodging Credit Facility | Credit Facility
Subsequent Event [Line Items]
Frequency of amortizing payments					monthly
Subsequent Event | Mohegan Gaming Advisors | 2015 Mohegan Tribe Promissory Note | Affiliates
Subsequent Event [Line Items]
Notes Payable, Related Parties, Current				$ 22,500,000
Interest rate (as a percent)				5.00%
Subsequent Event | Facility Agreement | Credit Facility
Subsequent Event [Line Items]
Aggregate principal amount that may be issued						$ 200,000,000
Subsequent Event | Note Purchase Agreement | Senior Unsecured Notes
Subsequent Event [Line Items]
Principal amount			$ 100,000,000
Redemption price (as a percent)			100.00%
Subsequent Event | Note Purchase Agreement | Senior Unsecured Notes | Repayment within one year of issuance
Subsequent Event [Line Items]
Premium on debt redemption (as a percent)			0.25%
Subsequent Event | Note Purchase Agreement | Senior Unsecured Notes | LIBOR
Subsequent Event [Line Items]
Basis spread on variable rate (as a percent)			4.45%
Subsequent Event | New Downs Lodging Credit Facility | Credit Facility
Subsequent Event [Line Items]
Principal amount		$ 25,000,000
Debt covenant, maximum total debt subject to earlier maturity (as a percent)		5.00%
Amortization of principal		$ 260,000
Subsequent Event | New Downs Lodging Credit Facility | Credit Facility | LIBOR
Subsequent Event [Line Items]
Basis spread on variable rate (as a percent)		3.50%
Subsequent Event | New Downs Lodging Credit Facility | Credit Facility | Federal Funds Rate
Subsequent Event [Line Items]
Basis spread on variable rate (as a percent)		0.50%
Subsequent Event | New Downs Lodging Credit Facility | Credit Facility | Base Rate
Subsequent Event [Line Items]
Basis spread on variable rate (as a percent)		2.50%

SCHEDULE II - VALUATION AND Q68

SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS AND RESERVES (Details) - Reserves for uncollectible accounts - USD ($) $ in Thousands		12 Months Ended
		Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Movement in Valuation Allowances and Reserves [Roll Forward]
Balances at Beginning of Year		$ 38,636	$ 34,420	$ 30,998
Charges to Costs and Expenses		5,878	6,146	3,436
Deductions from Reserves	[1]	2,179	1,930	14
Balances at End of Year		$ 42,335	$ 38,636	$ 34,420
[1]	Deductions from reserves include write-off of uncollectible accounts, net of recoveries of accounts previously written-off.