Mohegan Tribal Gaming Authority 10-Q 15 Aug 16 2016 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information	9 Months Ended
	Jun. 30, 2016shares
Document and Entity Information [Abstract]
Entity Registrant Name	MOHEGAN TRIBAL GAMING AUTHORITY
Entity Central Index Key	1,005,276
Current Fiscal Year End Date	--09-30
Entity Filer Category	Non-accelerated Filer
Document Type	10-Q
Document Period End Date	Jun. 30, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q3
Amendment Flag	false
Entity Common Stock, Shares Outstanding	0

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jun. 30, 2016	Sep. 30, 2015
Current assets:
Cash and cash equivalents	$ 188,669	$ 65,754
Restricted cash	53,052	1,762
Receivables, net	39,091	53,944
Inventories	16,723	15,546
Prepaid expenses	16,194	9,033
Other current assets	6,048	9,497
Total current assets	319,777	155,536
Non-current assets:
Property and equipment, net	1,323,074	1,352,055
Goodwill	39,459	39,459
Other intangible assets, net	406,303	406,718
Other assets, net	80,772	66,365
Total assets	2,169,385	2,020,133
Current liabilities:
Current portion of long-term debt	24,300	49,194
Due to Mohegan Tribe	7,000	6,000
Current portion of capital leases	848	824
Trade payables	13,282	15,016
Construction payables	3,106	13,137
Accrued interest payable	22,521	12,055
Other current liabilities	147,684	141,280
Total current liabilities	218,741	237,506
Non-current liabilities:
Long-term debt, net of current portion	1,658,420	1,593,730
Due to Mohegan Tribe, net of current portion	7,420	17,420
Capital leases, net of current portion	882	1,521
Other long-term liabilities	2,353	1,915
Total liabilities	1,887,816	1,852,092
Commitments and Contingencies
Capital:
Retained earnings	223,444	169,452
Accumulated other comprehensive income	1,803	0
Mohegan Tribal Gaming Authority total capital	225,247	169,452
Non-controlling interests	56,322	(1,411)
Total capital	281,569	168,041
Total liabilities and capital	$ 2,169,385	$ 2,020,133

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF INCOME AND COMPREHENSIVE INCOME - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Revenues:
Gaming	$ 276,807	$ 284,713	$ 865,889	$ 837,463
Food and beverage	23,608	23,021	66,808	66,811
Hotel	14,222	12,700	38,639	37,199
Retail, entertainment and other	34,286	29,825	89,031	82,231
Gross revenues	348,923	350,259	1,060,367	1,023,704
Less-Promotional allowances	(25,496)	(25,220)	(71,965)	(71,510)
Net revenues	323,427	325,039	988,402	952,194
Operating costs and expenses:
Gaming	164,302	164,229	495,060	485,994
Food and beverage	10,674	10,323	30,807	31,363
Hotel	4,229	3,788	11,731	10,767
Retail, entertainment and other	12,872	12,447	30,691	34,268
Advertising, general and administrative	47,649	46,522	148,871	140,946
Corporate	7,520	7,119	26,601	23,400
Depreciation and amortization	18,172	19,086	55,969	58,703
Loss on disposition of assets	12	26	341	845
Severance	0	0	0	3,370
Impairment of Project Horizon	0	0	0	2,502
Relinquishment liability reassessment	0	0	0	(243)
Total operating costs and expenses	265,430	263,540	800,071	791,915
Income from operations	57,997	61,499	188,331	160,279
Other income (expense):
Accretion of discount to the relinquishment liability	0	0	0	(227)
Interest income	2,284	1,906	6,469	5,554
Interest expense	(33,949)	(35,660)	(102,294)	(107,692)
Loss on modification and early extinguishment of debt	(277)	0	(484)	0
Other expense, net	(495)	(50)	(1,355)	(1,260)
Total other expense	(32,437)	(33,804)	(97,664)	(103,625)
Net income	25,560	27,695	90,667	56,654
(Income) loss attributable to non-controlling interests	478	439	(2,225)	1,278
Net income attributable to Mohegan Tribal Gaming Authority	26,038	28,134	88,442	57,932
Comprehensive income:
Foreign currency translation	(606)	0	3,596	0
Other comprehensive income (loss)	(606)	0	3,596	0
Other comprehensive (income) loss attributable to non-controlling interests	384	0	(1,793)	0
Other comprehensive income (loss) attributable to Mohegan Tribal Gaming Authority	(222)	0	1,803	0
Comprehensive income attributable to Mohegan Tribal Gaming Authority	$ 25,816	$ 28,134	$ 90,245	$ 57,932

CONDENSED CONSOLIDATED STATEME4

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN CAPITAL - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Statements of Changes in Capital
Total capital at beginning of period	$ 269,865	$ 134,861	$ 168,041	$ 124,827
Net income (loss)	25,560	27,695	90,667	56,654
Foreign currency translation adjustment	(606)	0	3,596	0
Contributions from members			47,568	1,075
Share based compensation			6,147
Distributions to Mohegan Tribe	(13,250)	(12,500)	(34,450)	(32,500)
Total capital at end of period	281,569	150,056	281,569	150,056
Retained Earnings
Statements of Changes in Capital
Total capital at beginning of period	210,656	134,856	169,452	125,058
Net income (loss)	26,038	28,134	88,442	57,932
Distributions to Mohegan Tribe	(13,250)	(12,500)	(34,450)	(32,500)
Total capital at end of period	223,444	150,490	223,444	150,490
Accumulated Other Comprehensive Income (Loss)
Statements of Changes in Capital
Total capital at beginning of period	2,025	0	0	0
Foreign currency translation adjustment	(222)		1,803
Total capital at end of period	1,803	0	1,803	0
Mohegan Tribal Gaming Authority Total Capital
Statements of Changes in Capital
Total capital at beginning of period	212,681	134,856	169,452	125,058
Net income (loss)	26,038	28,134	88,442	57,932
Foreign currency translation adjustment	(222)		1,803
Distributions to Mohegan Tribe	(13,250)	(12,500)	(34,450)	(32,500)
Total capital at end of period	225,247	150,490	225,247	150,490
Non-controlling Interests
Statements of Changes in Capital
Total capital at beginning of period	57,184	5	(1,411)	(231)
Net income (loss)	(478)	(439)	2,225	(1,278)
Foreign currency translation adjustment	(384)		1,793
Contributions from members			47,568	1,075
Share based compensation			6,147
Total capital at end of period	$ 56,322	$ (434)	$ 56,322	$ (434)

CONDENSED CONSOLIDATED STATEME5

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	9 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
Cash flows provided by (used in) operating activities:
Net income	$ 90,667,000	$ 56,654,000
Adjustments to reconcile net income to net cash flows provided by operating activities:
Depreciation and amortization	55,969,000	58,703,000
Relinquishment liability reassessment	0	(243,000)
Accretion of discount to the relinquishment liability	0	227,000
Cash paid for accretion of discount to the relinquishment liability	0	(778,000)
Loss on early extinguishment of debt	207,000	0
Payments of discounts	(2,717,000)	0
Amortization of debt issuance costs, premiums and discounts	7,252,000	5,757,000
Provision (recovery) for losses on receivables	(5,075,000)	3,399,000
Share based compensation	6,147,000	0
Impairment of Project Horizon	0	2,502,000
Loss on disposition of assets	341,000	845,000
Loss from unconsolidated affiliates	1,338,000	1,302,000
Changes in operating assets and liabilities:
Increase in receivables	(4,705,000)	(282,000)
Increase in inventories	(1,177,000)	(972,000)
Increase in prepaid and other assets	(11,380,000)	(6,317,000)
Decrease in trade payables	(1,676,000)	(9,803,000)
Increase in accrued interest	10,466,000	20,059,000
Increase in other liabilities	8,148,000	13,430,000
Net cash flows provided by operating activities	153,805,000	144,483,000
Cash flows provided by (used in) investing activities:
Purchases of property and equipment, including decreases in construction payables of $10,031 and $3,302, respectively	(37,726,000)	(12,081,000)
Issuance of third-party loans and advances	(4,229,000)	(2,201,000)
Payments received on third-party loans and advances	13,524,000	117,000
Increase in restricted cash, net	(47,422,000)	(782,000)
Proceeds from asset sales	161,000	1,577,000
Investments in unconsolidated affiliates	(100,000)	0
Investments in the New England Black Wolves	0	(500,000)
Net cash flows used in investing activities	(75,792,000)	(13,870,000)
Cash flows provided by (used in) financing activities:
Borrowings from Mohegan Tribe	22,500,000	0
Repayments to Mohegan Tribe	(25,500,000)	(875,000)
Repayments of other long-term debt	(624,000)	(9,900,000)
Principal portion of relinquishment liability payments	0	(24,400,000)
Distributions to Mohegan Tribe	(34,450,000)	(32,500,000)
Payments of financing fees	(5,081,000)	0
Payments on capital lease obligations	(615,000)	(726,000)
Payments to acquire non-controlling interests	(804,000)	0
Non-controlling interest contributions	47,568,000	0
Net cash flows provided by (used in) financing activities	44,594,000	(109,561,000)
Net increase in cash and cash equivalents	122,607,000	21,052,000
Effect of exchange rate on cash and cash equivalents	308,000	0
Cash and cash equivalents at beginning of period	65,754,000	49,108,000
Cash and cash equivalents at end of period	188,669,000	70,160,000
Supplemental disclosures:
Cash paid during the period for interest	84,588,000	80,600,000
Credit Facility | Senior Secured Credit Facility - Revolving, due June 2018
Cash flows provided by (used in) financing activities:
Credit facility/line of credit borrowings	521,000,000	299,000,000
Credit facility/line of credit repayments	(523,000,000)	(328,000,000)
Credit Facility | Senior Secured Credit Facility - Term Loan A
Cash flows provided by (used in) financing activities:
Credit facility/line of credit repayments	(10,892,000)	(5,469,000)
Credit Facility | Senior Secured Credit Facility - Term Loan B
Cash flows provided by (used in) financing activities:
Credit facility/line of credit repayments	(28,430,000)	(3,650,000)
Credit Facility | Line of Credit
Cash flows provided by (used in) financing activities:
Credit facility/line of credit borrowings	387,781,000	332,124,000
Credit facility/line of credit repayments	(387,781,000)	(335,165,000)
Repayments to Mohegan Tribe		(875,000)
Credit Facility | Downs Lodging Credit Facility
Cash flows provided by (used in) financing activities:
Credit facility/line of credit borrowings	25,000,000	0
Credit facility/line of credit repayments	(1,562,000)	0
Credit Facility | Prior Downs Lodging Credit Facility
Cash flows provided by (used in) financing activities:
Credit facility/line of credit repayments	(40,516,000)	0
Credit Facility | Senior Secured Credit Facility, Tern Loan A and B
Supplemental disclosures:
Non-cash Senior Secured Credit Facility repayments - Term Loan A and Term Loan B	5,179,000	4,169,000
Senior Unsecured Notes
Cash flows provided by (used in) financing activities:
Proceeds from issuance of Senior Unsecured Notes	100,000,000	0
Promissory Notes | 2012 Mohegan Tribe Promissory Note
Supplemental disclosures:
Non-cash Senior Secured Credit Facility repayments - Term Loan A and Term Loan B	$ 6,000,000	$ 0

CONDENSED CONSOLIDATED STATEME6

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Parentheticals) - USD ($) $ in Thousands	9 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
Statement of Cash Flows [Abstract]
(Decrease) increase in construction payables	$ (10,031)	$ (3,302)

ORGANIZATION

ORGANIZATION	9 Months Ended
	Jun. 30, 2016
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 June 30, 2016 , 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. 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 a 100% membership interest in Salishan-Mohegan Two, LLC, which was formed to acquire certain property related to the Cowlitz Project. MVW holds a 100% membership interest in Wisconsin Tribal Gaming, LLC (“WTG”), which was formed to participate in the development of a proposed casino to be owned by the federally-recognized Menominee Indian Tribe of Wisconsin (the “Menominee Tribe”) and to be located in Kenosha, Wisconsin (the “Menominee Project”). MTGA Gaming holds a 100% membership interest in Mohegan Gaming & Hospitality, LLC (“MG&H”). 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 was formed to develop, finance and build Project Sunlight, a hotel and convention center located at Mohegan Sun Pocono. Mohegan Gaming Advisors was formed to pursue gaming opportunities outside the State of Connecticut, including management contracts and consulting agreements for casino and entertainment properties. 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 and its associated gaming activities, including on-line gaming in the State of New Jersey. Mohegan Gaming Advisors 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. Mohegan Gaming Advisors currently holds a 50.32% membership interest in Inspire Integrated Resort Co., Ltd ("Inspire Integrated Resort"). Inspire Integrated Resort was formed to pursue potential gaming opportunities in South Korea. In February 2016, Inspire Integrated Resort was awarded a pre-approval for a license to be issued upon the completion of construction of an integrated resort at Incheon International Airport in South Korea. O n August 1, 2016, Inspire Integrated Resort entered into an implementation agreement with the Incheon International Airport Authority for the long-term lease and development of land at the project site adjacent to the airport. Mohegan Gaming Advisors holds a 100% membership interest in MGNV, LLC ("MGNV"). MGNV was formed to pursue potential gaming, hospitality and entertainment opportunities in the State of Nevada. Mohegan Gaming Advisors holds a 100% membership interest in MGLA, LLC ("MGLA"). MGLA was formed to pursue potential gaming, hospitality and entertainment opportunities in the State of Louisiana. In April 2016, MGLA entered into an agreement with the Tunica-Biloxi Gaming Authority to provide gaming, hospitality and entertainment consulting services to the Paragon Casino Resort in Marksville, Louisiana. Mohegan Gaming Advisors holds a 100% membership interest in MGBR, LLC ("MGBR"). MGBR was formed to pursue potential gaming, hospitality and entertainment opportunities in South America. The Authority holds a 50% membership interest 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

BASIS OF PRESENTATION	9 Months Ended
	Jun. 30, 2016
Accounting Policies [Abstract]
BASIS OF PRESENTATION	BASIS OF PRESENTATION: The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and with instructions to Form 10-Q and Rule 10-01 of Regulation S-X. In accordance with Rule 10-01, the accompanying unaudited condensed consolidated financial statements do not include all of the information and footnotes required by accounting principles generally accepted in the United States of America for complete consolidated financial statements. The accompanying year-end condensed consolidated balance sheet was derived from audited financial statements, but does not include all disclosures required by accounting principles generally accepted in the United States of America. In management's opinion, all adjustments, including normal recurring accruals and adjustments, necessary for a fair statement of the Authority's operating results for the interim period, have been included. In addition, certain amounts in the accompanying 2015 condensed consolidated financial statements and supplemental condensed consolidating financial statements have been reclassified to conform to the 2016 presentation. The gaming market in the Northeastern United States is seasonal in nature, with peak gaming activities often occurring at Mohegan Sun and Mohegan Sun Pocono during the months of May through August. Accordingly, the Authority's operating results for the three months and nine months ended June 30, 2016 are not necessarily indicative of operating results for other interim periods or an entire fiscal year. The accompanying condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Authority's Annual Report on Form 10-K for the fiscal year ended September 30, 2015 . Principles of Consolidation The accompanying condensed consolidated financial statements include the accounts of the Authority and its majority and wholly-owned subsidiaries and entities. In accordance with authoritative guidance issued by the Financial Accounting Standards Board (the “FASB”) pertaining to consolidation of variable interest entities, the accounts of Salishan-Mohegan are consolidated into the accounts of Mohegan Ventures-NW, the accounts of Inspire Integrated Resort are consolidated into the accounts of Mohegan Gaming Advisors and the accounts of NEBW are consolidated into the accounts of Mohegan Lacrosse as Mohegan Ventures-NW, Mohegan Gaming Advisors and Mohegan Lacrosse are deemed to be the primary beneficiaries. In consolidation, all inter-company balances and transactions were eliminated. Restricted Cash Restricted cash consists of deposits that are contractually restricted as to their withdrawal or use. Restricted cash primarily includes cash held by Inspire Integrated Resort in connection with its pre-approval for a license to build an integrated resort at Incheon International Airport in South Korea. In February 2016, KCC Corporation and its affiliates contributed approximately $50.0 million to Inspire Integrated Resort for a 49.81% membership interest in Inspire Integrated Resort. In July 2016, an additional $50.0 million of cash, classified as cash and cash equivalents on the June 30, 2016 condensed consolidated balance sheet, was reclassified as restricted cash. 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 condensed 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 6) and WTG on behalf of the Menominee Tribe for the Menominee Project. 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. 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 addition, in December 2015, the Cowlitz Tribal Gaming Authority (the “CTGA”) obtained financing for the Cowlitz Project. The financing provided funding for construction of the Cowlitz Project and a partial repayment of the Salishan-Mohegan receivables. The Authority maintains a reserve for doubtful collection of the remaining 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. In connection with the financing for the Cowlitz Project, the Authority reduced the reserve for doubtful collection of the Salishan-Mohegan receivables. 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, which were fully reserved, were written-off following the expiration of a release and reimbursement agreement in December 2015. Receivables from others, which are primarily included in other assets, net, in the accompanying condensed consolidated balance sheets, consist of funds loaned to a third-party in connection with the Cowlitz Project and a loan to a tenant of Mohegan Sun. The following table presents a reconciliation of long-term receivables, including current portions, and the related reserves for doubtful collection of these long-term receivables (in thousands): Long-Term Receivables Affiliates Others Total Balance, March 31, 2016 (1) $ 81,582 $ 2,527 $ 84,109 Additions: Advances and other loans, including interest receivable 2,839 496 3,335 Development fees 1,446 — 1,446 Deductions: Payments (2,818 ) (42 ) (2,860 ) Balance, June 30, 2016 (1) $ 83,049 $ 2,981 $ 86,030 Balance, September 30, 2015 (1) $ 100,527 $ 1,811 $ 102,338 Additions: Advances and other loans, including interest receivable 7,273 1,294 8,567 Development fees 7,260 — 7,260 Deductions: Payments (2) (22,218 ) (124 ) (22,342 ) Adjustments (3) (9,793 ) — (9,793 ) Balance, June 30, 2016 (1) $ 83,049 $ 2,981 $ 86,030 __________ (1) Includes interest receivable of $47.9 million , $45.7 million and $43.4 million as of June 30, 2016, March 31, 2016 and September 30, 2015, respectively. (2) Payments of receivables from affiliates primarily represent a partial repayment of the Salishan-Mohegan receivables. (3) Adjustments represent the write-off of the WTG receivables. Reserves for Doubtful Collection of Long-Term Receivables Affiliates Others Total Balance, March 31, 2016 $ 15,153 $ 37 $ 15,190 Additions: Charges to bad debt expense 568 — 568 Deductions: Adjustments — (37 ) (37 ) Balance, June 30, 2016 $ 15,721 $ — $ 15,721 Balance, September 30, 2015 $ 31,028 $ 42 $ 31,070 Additions: Charges to bad debt expense 1,801 — 1,801 Deductions: Adjustments (1) (17,108 ) (42 ) (17,150 ) Balance, June 30, 2016 $ 15,721 $ — $ 15,721 __________ . (1) Adjustments to reserves for doubtful collection of receivables from affiliates include $7.3 million related to the Salishan-Mohegan receivables and $9.8 million related to the WTG receivables. Fair Value of Financial Instruments The fair value amounts presented below are reported to satisfy disclosure requirements pursuant to authoritative guidance issued by the FASB pertaining to disclosures about fair values of financial instruments and are not necessarily indicative of amounts that the Authority could realize in a current market transaction. The Authority applies the following fair value hierarchy, which prioritizes the inputs utilized to measure fair value into three levels: • Level 1 - Quoted prices for identical assets or liabilities in active markets; • Level 2 - Quoted prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets or liabilities in inactive markets or valuations based on models where the significant inputs are observable or can be corroborated by observable market data; and • Level 3 - Valuations based on models where the significant inputs are unobservable. The unobservable inputs reflect the Authority's estimates or assumptions that market participants would utilize in pricing such assets or liabilities. The Authority's assessment of the significance of a particular input requires judgment and may affect the valuation of financial assets and liabilities and their placement within the fair value hierarchy. The carrying amount of cash and cash equivalents, receivables, trade payables and promissory notes and certain credit facilities approximates fair value. The estimated fair value of the Authority's financing facilities and notes were as follows (in thousands): June 30, 2016 Carrying Value Fair Value Senior Secured Credit Facility - Revolving $ 19,000 $ 18,355 Senior Secured Credit Facility - Term Loan A $ 98,288 $ 97,938 Senior Secured Credit Facility - Term Loan B $ 765,495 $ 771,754 2013 9 3/4% Senior Unsecured Notes $ 578,273 $ 623,025 2015 Senior Unsecured Notes $ 97,986 $ 97,625 2012 11% Senior Subordinated Notes $ 99,217 $ 100,190 The estimated fair values of the Authority's financing facilities and notes were based on Level 2 inputs (quoted market prices or prices of similar instruments) on or about June 30, 2016 . Share Based Compensation The Authority accounts for share based compensation for non-employees in accordance with authoritative guidance pertaining to share based payments. Share based compensation is measured at the measurement date, based on the calculated fair value of the award, and is recognized over the requisite service period. Share based compensation is recognized as an operating expense and totaled $6.1 million for the nine months ended June 30, 2016. Foreign Currency The Authority accounts for foreign currency translation in accordance with authoritative guidance pertaining to currency translation. The local currency is the functional currency for Inspire Integrated Resort. For local currency functional locations, assets and liabilities are translated at the end-of-period rates, while revenue and expenses are translated at average rates in effect during the period. Equity is translated at historical rates and the resulting cumulative translation adjustments are included as a component of accumulated other comprehensive income. Translation adjustments resulting from this process are credited or charged to other comprehensive income (loss). Other assets held overseas are remeasured into U.S. dollars at end-of-period exchange rates. Gains or losses from foreign currency remeasurements are included in other income (expense), net. Accumulated Other Comprehensive Income and Comprehensive Income As of June 30, 2016, accumulated other comprehensive income consisted solely of foreign currency translation adjustments. Comprehensive income included net income attributable to the Authority and all other non-stockholder changes in equity for the three months and nine months ended June 30, 2016. Additional Cash Flow Information On June 30, 2016, the bank that administers the Authority’s debt service payments for its Senior Secured Credit Facilities made a required principal payment on behalf of the Authority totaling $5.2 million , but did not accordingly debit the Authority’s bank account for the payment . As of June 30, 2016, the Authority reflected this transaction as a reduction to current portion of long-term debt and a corresponding increase to other current liabilities. On the following banking day, the bank withdrew the $5.2 million from the Authority’s bank account, resulting in a reduction to the Authority’s cash and cash equivalents and other current liabilities. Accordingly, the Authority classified the payment made by the bank as a non-cash financing outflow and the related amount owed to the bank as a non-cash financing inflow in the accompanying condensed consolidated statement of cash flows for the nine months ended June 30, 2016. In addition, in connection with the financing for the Cowlitz Project, 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. Accordingly, the Authority classified this payment as a non-cash financing outflow and the related reduction to the Salishan-Mohegan receivables as a non-cash investing inflow in the accompanying condensed consolidated statement of cash flows for the nine months ended June 30, 2016 . New Accounting Standards In May 2014, the FASB issued an accounting standards 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 statements. In August 2014, the FASB issued an accounting standards 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 statements. 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 statements. In February 2016, the FASB issued new guidance pertaining to leases based on the principle that entities should recognize assets and liabilities arising from leases. This guidance does not significantly change the lessees’ recognition, measurement and presentation of expenses and cash flows from the previous accounting standards. Leases are classified as operating or financing. The guidance's primary change is the requirement for entities to recognize a right-of-use asset representing the right to use the leased asset and a lease liability for payments during the term of operating lease arrangements. Lessees are permitted to make an accounting policy election to not recognize the asset and liability for leases with a term of twelve months or less. Lessors’ accounting is largely unchanged from the previous accounting standard. In addition, the guidance expands disclosure requirements of lease arrangements. This guidance will be required to be applied on a modified retrospective basis, which includes a number of practical expedients, and will be effective for annual reporting periods beginning after December 15, 2018, and interim reporting periods thereafter, with early application permitted. The Authority is currently evaluating the impact that this guidance will have on its financial statements.

LONG-TERM DEBT

LONG-TERM DEBT	9 Months Ended
	Jun. 30, 2016
Debt Disclosure [Abstract]
LONG-TERM DEBT	LONG-TERM DEBT: Long-term debt consisted of the following (in thousands, including current maturities): June 30, September 30, Senior Secured Credit Facility - Revolving, due June 2018 $ 19,000 $ 21,000 Senior Secured Credit Facility - Term Loan A, due June 2018, net of discount and debt issuance costs of $1,700 and $2,106 as of June 30, 2016 and September 30, 2015, respectively 98,288 109,613 Senior Secured Credit Facility - Term Loan B, due June 2018, net of discount and debt issuance costs of $12,679 and $14,918 as of June 30, 2016 and September 30, 2015, respectively 765,495 792,078 2013 9 3/4% Senior Unsecured Notes, due September 2021, net of premium and debt issuance costs of $6,727 and $7,333 as of June 30, 2016 and September 30, 2015, respectively 578,273 577,667 2015 Senior Unsecured Notes, due December 2017, net of debt issuance costs of $2,014 as of June 30, 2016 97,986 — 2012 11 % Senior Subordinated Notes, due September 2018, net of discount and debt issuance costs of $973 and $1,251 as of June 30, 2016 and September 30, 2015, respectively 99,217 98,939 Downs Lodging Credit Facility, due July 2016, net of debt issuance costs of $254 as of September 30, 2015 — 40,262 New Downs Lodging Credit Facility, due November 2019, net of debt issuance costs of $1,376 as of June 30, 2016 22,062 — 2012 Mohegan Tribe Minor's Trust Promissory Note, due March 2017 7,000 16,000 2013 Mohegan Tribe Promissory Note, due December 2018 7,420 7,420 Other 2,399 3,365 Long-term debt, excluding capital leases 1,697,140 1,666,344 Less: current portion of long-term debt (31,300 ) (55,194 ) Long-term debt, net of current portion $ 1,665,840 $ 1,611,150 Maturities of long-term debt are as follows, excluding unamortized debt issuance costs, premiums and discounts (in thousands, including current maturities): Less than 1 year $ 31,300 1-3 years 1,091,145 3-5 years 14,723 More than 5 years 585,441 Total $ 1,722,609 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). In August 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 the Term Loan B Facility. The net proceeds from this transaction were used to redeem outstanding 2012 Senior Subordinated Notes (further discussed below). On May 26, 2016, the Authority entered into a second 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 to, among other things, permit the Authority to make additional investments relating to its joint venture arrangement to build an integrated resort at Incheon International Airport in South Korea. The Term Loan A Facility amortizes in equal quarterly installments in an aggregate annual amount equal to 5.0% of the original principal amount for the first year after the closing date, 7.5% of the original principal amount for the second year after the closing date and 10.0% of the original principal amount in each year thereafter, with the balance payable on the maturity date of the Term Loan A Facility. The Term Loan B Facility amortizes in equal quarterly installments in an aggregate annual amount equal to 1.0% of the original principal amount. Amortization of the Term Loan A Facility and Term Loan B Facility began with the first full fiscal quarter after the closing date. As of June 30, 2016 , amounts outstanding under the Revolving Facility, Term Loan A Facility and Term Loan B Facility totaled $19.0 million , $100.0 million and $778.2 million , respectively. As of June 30, 2016 , letters of credit issued under the Revolving Facility totaled $2.5 million , of which no amount was drawn. Inclusive of letters of credit, which reduce borrowing availability under the Revolving Facility, the Authority had approximately $78.5 million of borrowing capacity under its Revolving Facility and Line of Credit as of June 30, 2016 . Borrowings under the Senior Secured Credit Facilities accrue interest as follows: (i) for base rate loans under the Revolving Facility and Term Loan A Facility, at 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, at 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, at 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, at 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 June 30, 2016 , interest on the $19.0 million outstanding under the Revolving Facility was based on a base rate of 3.50% plus 300 basis points. The commitment fee was 0.50% as of June 30, 2016 . As of June 30, 2016 , interest on the $100.0 million outstanding under the Term Loan A Facility was based on a Eurodollar rate of 0.46% plus 400 basis points. As of June 30, 2016 , interest on the $778.2 million outstanding under the Term Loan B Facility was based on the Eurodollar rate floor of 1.0% plus 450 basis points. As of June 30, 2016 and September 30, 2015 , accrued interest, including commitment fees, on the Senior Secured Credit Facilities was $162,000 and $195,000 , 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 June 30, 2016 , 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”). In August 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. 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. Additionally, in March 2016, the Authority completed an offer to exchange the Additional 2013 Senior Unsecured Notes for a new issue of substantially identical debt securities registered under the Securities Act of 1933, with all outstanding notes being exchanged. As of June 30, 2016 and September 30, 2015 , accrued interest on the 2013 Senior Unsecured Notes was $19.0 million and $4.8 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 also 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. Facility Agreement for Senior Unsecured Notes In November 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 , in varying amounts and with varying borrowing dates, maturities and interest rates, as agreed with UBS or its designee. In November 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 in an aggregate principal amount of $100.0 million (the “2015 Senior Unsecured Notes”) to the Purchaser in a private offering that closed on November 20, 2015. The net proceeds from the 2015 Senior Unsecured Notes were used to pursue new development opportunities and for general corporate purposes. The 2015 Senior Unsecured Notes are senior unsecured obligations. 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 other senior unsecured and senior subordinated notes, have guaranteed the 2015 Senior Unsecured Notes. The 2015 Senior Unsecured Notes mature on December 15, 2017. The 2015 Senior Unsecured Notes accrue interest at an annual rate equal to the LIBOR rate plus 4.45% , payable quarterly. As of June 30, 2016 , interest on the 2015 Senior Unsecured Notes was based on a LIBOR rate of 0.65% plus 4.45% . As of June 30, 2016 , prepaid interest on the 2015 Senior Unsecured Notes was $1.1 million . The Authority may redeem the 2015 Senior Unsecured Notes at any time, in whole or in part, at a price equal to 100% of the principal amount 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 2015 Senior Unsecured Notes at purchase prices set forth in the Note Purchase Agreement. In addition, if any gaming regulatory authority requires a holder of the 2015 Senior Unsecured 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 2015 Senior Unsecured Notes held by such holder. The 2015 Senior Unsecured 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 2015 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 2015 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 2015 Senior Unsecured Notes. The 2015 Senior Unsecured Notes rank equally in right of payment with the Authority’s other unsecured, unsubordinated indebtedness, including trade payables. The 2015 Senior Unsecured 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 also 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. Senior Subordinated Notes 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”). 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. In September 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 June 30, 2016 . As of June 30, 2016 and September 30, 2015 , accrued interest on the 2012 Senior Subordinated Notes was $3.2 million and $490,000 , 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 the 2013 and 2015 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 June 30, 2016 , the Authority and the Tribe were in compliance with all respective covenant requirements under the senior and senior subordinated note indentures and other debt agreements. The Authority or its affiliates may, from time to time, seek to purchase or otherwise retire outstanding indebtedness for cash in open market purchases, privately negotiated transactions or otherwise. Any such transaction will depend on prevailing market conditions and the Authority's liquidity and covenant requirement restrictions, among other factors. Line of Credit In November 2013, the Authority entered into a $16.5 million revolving credit facility with Bank of America, N.A. (the “Line of Credit”). The Line of Credit is coterminous with the Senior Secured Credit Facilities. Pursuant to provisions of the Senior Secured Credit Facilities, under certain circumstances, the Line of Credit may be converted into loans under the Senior Secured Credit Facilities. Under the Line of Credit, each advance accrues interest on the basis of a one-month LIBOR rate plus an applicable margin based on the Authority's total leverage ratio, as each term is defined under the Line of Credit. As of June 30, 2016 , no amount was drawn on the Line of Credit. Borrowings under the Line of Credit are uncollateralized general obligations of the Authority. The Line of Credit contains negative covenants and financial maintenance covenants that are substantially the same as those contained in the Senior Secured Credit Facilities. As of June 30, 2016 , the Authority was in compliance with all covenant requirements under the Line of Credit. As of June 30, 2016 and September 30, 2015 , accrued interest on the Line of Credit was $20,000 and $23,000 , respectively. Downs Lodging Credit Facility In July 2012, Downs Lodging, a single purpose entity and wholly-owned 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 accrued interest at an annual rate of 13.0% . In July 2015, Downs Lodging prepaid approximately $4.5 million of the Downs Lodging Credit Facility, plus accrued interest and fees. In November 2015, Downs Lodging repaid the remaining $40.5 million outstanding under the Downs Lodging Credit Facility, plus accrued interest and fees, 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 amount, and terminated the prior Downs Lodging Credit Facility. The New Downs Lodging Credit Facility matures in November 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. As of June 30, 2016 , amounts outstanding under the New Downs Lodging Credit Facility totaled $23.4 million and interest was based on a Eurodollar rate of 0.50% plus 350 basis points. As of June 30, 2016 , accrued interest on the New Downs Lodging Credit Facility was $78,000 . As of September 30, 2015 , accrued interest, including deferred interest and exit fee, on the prior Downs Lodging Credit Facility was $5.3 million . 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. As of June 30, 2016 , Downs Lodging was in compliance with all covenant requirements under the New Downs Lodging Credit Facility. 2012 Mohegan Tribe Minor's Trust Promissory Note In March 2012, Comerica Bank & Trust, N.A., Trustee f/b/o The Mohegan Tribe of Indians of Connecticut Minor's Trust, made a $20.0 million loan to Salishan-Mohegan (the “2012 Mohegan Tribe Minor's Trust Promissory Note”). The 2012 Mohegan Tribe Minor's Trust Promissory Note was amended in June 2014 to extend the maturity date to March 31, 2017. The 2012 Mohegan Tribe Minor's Trust Promissory Note accrued interest at an annual rate of 10.0% , 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. In addition, 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. In December 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. The 2012 Mohegan Tribe Minor’s Trust Promissory Note was further amended in December 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, as amended, principal outstanding under the 2012 Mohegan Tribe Minor's Trust Promissory Note amortizes in equal quarterly amounts of $1.5 million , commencing March 31, 2016 through December 31, 2016, with the remaining principal amount due at maturity. An aggregate principal amount of $7.0 million of the 2012 Mohegan Tribe Minor’s Trust Promissory Note remains outstanding as of June 30, 2016 . As of June 30, 2016 and September 30, 2015 , accrued interest on the 2012 Mohegan Tribe Minor's Trust Promissory Note was $2,000 and $1.3 million , respectively. 2013 Mohegan Tribe Promissory Note In March 2013, MG&H purchased and acquired all of the Tribe's membership interest in MG&H in exchange for a $7.4 million promissory note (the “2013 Mohegan Tribe Promissory Note”). The 2013 Mohegan Tribe Promissory Note matures on December 31, 2018. The 2013 Mohegan Tribe Promissory Note accrues interest at an annual rate of 4.0% , payable quarterly. As of June 30, 2016 and September 30, 2015 , accrued interest on the 2013 Mohegan Tribe Promissory Note was $1,000 . 2015 Mohegan Tribe Promissory Note In November 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 accrued interest at an annual rate of 5.0% and matured on April 15, 2016. A required principal payment of $8.5 million , plus accrued interest, was paid on January 15, 2016 with cash on hand. The remaining outstanding principal amount, plus accrued interest, was paid at maturity with cash on hand.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Jun. 30, 2016
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS: Distributions to the Tribe totaled $13.3 million and $12.5 million for the three months ended June 30, 2016 and 2015, respectively, and $34.5 million and $32.5 million for the nine months ended June 30, 2016 and 2015, respectively. The Tribe provides certain governmental and administrative services in connection with the operation of Mohegan Sun. The Authority incurred expenses for such services totaling $7.0 million and $7.2 million for the three months ended June 30, 2016 and 2015, respectively, and $21.8 million and $21.4 million for the nine months ended June 30, 2016 and 2015, respectively. As of June 30, 2016 , prepaid governmental and administrative services totaled $7.1 million . As of September 30, 2015, there were no prepaid governmental and administrative services. The Authority purchases most of its utilities, including electricity, gas, water and waste water services, from an instrumentality of the Tribe, the Mohegan Tribal Utility Authority. The Authority incurred costs for such utilities totaling $4.2 million and $3.9 million for the three months ended June 30, 2016 and 2015, respectively, and $12.0 million and $13.3 million for the nine months ended June 30, 2016 and 2015, respectively. The Authority incurred interest expense associated with borrowings from the Mohegan Tribe totaling $364,000 and $529,000 for the three months ended June 30, 2016 and 2015, respectively, and $1.5 million and $1.6 million for the nine months ended June 30, 2016 and 2015, respectively. The Authority leases the land on which Mohegan Sun is located from the Tribe under a long-term lease agreement. In February 2015, the Authority entered into a fourth amendment to the land lease pursuant to which it released from the land lease an approximately 1.2 -acre site to be used by the Tribe to finance, develop and own, through the Mohegan Tribal Finance Authority ("MTFA"), a 400 -room hotel and related improvements. In connection with this transaction, 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.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Jun. 30, 2016
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 $37.0 million for each of the three months ended June 30, 2016 and 2015 and $109.6 million and $107.8 million for the nine months ended June 30, 2016 and 2015, respectively. As of June 30, 2016 and September 30, 2015 , the combined outstanding Slot Win Contribution and free promotional slot play contribution totaled $11.4 million and $11.9 million , respectively. Pennsylvania Slot Machine Tax Downs Racing holds a Category One slot machine license issued by the Pennsylvania Gaming Control Board (the “PGCB”) for the operation of slot machines at Mohegan Sun Pocono. This license permits Downs Racing to install and operate up to 3,000 slot machines at Mohegan Sun Pocono, expandable to up to a total of 5,000 slot machines upon request and approval of the PGCB. The Pennsylvania Race Horse Development and Gaming Act stipulates that holders of Category One slot machine licenses must pay a portion of revenues from slot machines to the PGCB on a daily basis (“Pennsylvania Slot Machine Tax”), which includes local share assessments to be paid to the cities and municipalities hosting Mohegan Sun Pocono and amounts to be paid to the Pennsylvania Harness Horsemen's Association, Inc. (the “PHHA”). The Pennsylvania Slot Machine Tax is currently 55% of gross revenues from slot machines, 2% of which is subject to a $10.0 million minimum annual threshold to ensure that the host cities and municipalities receive an annual minimum of $10.0 million in local share assessments. Downs Racing maintains a $1.5 million escrow deposit in the name of the Commonwealth of Pennsylvania for Pennsylvania Slot Machine Tax payments, which was included in other assets, net in the accompanying condensed consolidated balance sheets. The Authority reflected expenses associated with the Pennsylvania Slot Machine Tax totaling $31.1 million for each of the three months ended June 30, 2016 and 2015 and $91.8 million and $88.7 million for the nine months ended June 30, 2016 and 2015, respectively. As of June 30, 2016 and September 30, 2015 , outstanding Pennsylvania Slot Machine Tax payments totaled $3.4 million and $4.7 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 was 12% , plus 2% in local share assessments. Effective August 1, 2016, the Pennsylvania Table Game Tax was increased to 14% , plus the 2% local share assessments. The Authority reflected expenses associated with the Pennsylvania Table Game Tax totaling $1.6 million and $1.8 million for the three months ended June 30, 2016 and 2015, respectively, and $4.7 million and $5.2 million for the nine months ended June 30, 2016 and 2015, respectively. As of June 30, 2016 and September 30, 2015 , outstanding Pennsylvania Table Game Tax payments totaled $157,000 and $148,000 , 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”). As of June 30, 2016, the Pennsylvania Regulatory Fee was 1.5% of gross revenues from slot machines and table games. Effective August 1, 2016, the Pennsylvania Regulatory Fee was increased to 1.7% of gross revenues from slot machines and table games. The Authority reflected expenses associated with the Pennsylvania Regulatory Fee totaling $1.2 million for each of the three months ended June 30, 2016 and 2015 and $3.5 million and $3.4 million for the nine months ended June 30, 2016 and 2015, respectively. As of June 30, 2016 and September 30, 2015 , outstanding Pennsylvania Regulatory Fee payments to the PGCB totaled $94,000 and $70,000 , 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 June 30, 2016 , 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 $156,000 and $155,000 for the three months ended June 30, 2016 and 2015, respectively, and $469,000 and $468,000 for the nine months ended June 30, 2016 and 2015, 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, 2016. As of June 30, 2016 and September 30, 2015 , outstanding payments to the PHHA for purses earned by horsemen, but not yet paid, and other fees totaled $6.4 million and $7.4 million , respectively. Priority Distribution Agreement In August 2001, the Authority and the Tribe entered into an agreement (the “Priority Distribution Agreement”), which stipulates that the Authority must make monthly payments to the Tribe to the extent of the Authority's Net Cash Flow as defined under the Priority Distribution Agreement. The Priority Distribution Agreement was amended as of December 31, 2014. As amended, the Priority Distribution Agreement, which has a perpetual term, limits the minimum aggregate priority distribution payments in each calendar year to $40.0 million . Payments under the Priority Distribution Agreement: (1) do not reduce the Authority's obligations to reimburse the Tribe for governmental and administrative services provided by the Tribe or to make payments under any other agreements with the Tribe, (2) are limited obligations of the Authority and are payable only to the extent of the Authority's Net Cash Flow as defined under the Priority Distribution Agreement and (3) are not secured by a lien or encumbrance on any of the Authority's assets or properties. The Authority reflected payments associated with the Priority Distribution Agreement totaling $10.0 million for each of the three months ended June 30, 2016 and 2015 and $30.0 million and $21.5 million for the nine months ended June 30, 2016 and 2015, respectively. Litigation The Authority is a defendant in various litigation matters resulting from its normal course of business. In management's opinion, the aggregate liability, if any, arising from such litigations will not have a material impact on the Authority's financial position, results of operations or cash flows.

COWLITZ PROJECT

COWLITZ PROJECT	9 Months Ended
	Jun. 30, 2016
Cowlitz Project
Schedule of Long-term Development Projects [Line Items]
COWLITZ PROJECT	COWLITZ PROJECT: In September 2004, Salishan-Mohegan entered into development and management agreements with the Cowlitz Tribe in connection with the Cowlitz Project, which agreements have been amended from time to time. Under the terms of the development agreement, Salishan-Mohegan 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 earned by Salishan-Mohegan are distributed to Mohegan Ventures-NW. In 2006, pursuant to the development agreement, Salishan-Mohegan purchased an approximately 152 -acre site for the proposed casino. In addition, 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. 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 Cowlitz Tribe’s Class III Tribal-State gaming compact with the State of Washington became effective in August 2014 and was amended in April 2015. As amended, the compact authorizes the operation of up to 3,000 total gaming machines and 75 table games in a single facility, through the Cowlitz Tribe’s direct allocation of 1,075 gaming machines and 60 table games and the ability to lease additional units from other tribes. The compact is in effect until terminated by written agreement of both parties. In March 2013, litigation commenced challenging the decision of the Assistant Secretary—Indian Affairs of the Department of the Interior to take the Cowlitz Project site into trust. In December 2014, the U.S. District Court for the District of Columbia granted summary judgment in favor of the federal government and Cowlitz Tribe, upholding the Record of Decision to take the site into trust. The plaintiffs appealed to the U.S. Court of Appeals for the District of Columbia Circuit. On July 29, 2016, the Circuit Court of Appeals affirmed the judgment of the District Court in its entirety. The Authority can provide no assurance as to whether the appellants will seek further review by the U.S. Supreme Court or the outcome of such a petition or other legal action. 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 was transferred to the Cowlitz Tribe at the time the site was taken into trust. This transfer resulted in additional receivables due from the Cowlitz Tribe. In April 2016, the remaining land totaling approximately $686,000 was transferred to CTGA. In connection with this transfer, Salishan-Mohegan assigned the outstanding balance of the promissory note that funded the acquisition of this portion of the land totaling approximately $342,000 to CTGA. The remaining $344,000 was recorded as an additional receivable due from the Cowlitz Tribe. Construction of the Cowlitz Project commenced in September 2015 and is anticipated to be completed in late spring of 2017. 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. In December 2015, the CTGA obtained financing for the Cowlitz Project. The financing provided 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. Under the terms of the development agreement, the remaining outstanding Salishan-Mohegan receivables are to be repaid in equal monthly installments over a seven -year period commencing the first month following the opening of the Cowlitz Project. The remaining outstanding Salishan-Mohegan receivables accrue interest at an annual rate equal to 1.0% above the Cowlitz Project financing rate, or 12.5% . Pursuant to the development agreement, repayment of the remaining outstanding 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. 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. Following the Cowlitz financing, the Authority reduced the reserve for doubtful collection of the Salishan-Mohegan receivables. 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. As of June 30, 2016 and September 30, 2015 , the Salishan-Mohegan receivables, including accrued interest, totaled $78.6 million and $90.7 million , respectively. As of June 30, 2016 and September 30, 2015 , related reserves for doubtful collection totaled $15.7 million and $21.2 million , respectively. The Salishan-Mohegan receivables were included in receivables, net, and other assets, net, in the accompanying condensed consolidated balance sheets. The Authority earned $1.5 million and $7.3 million in development fees, including accrued interest, for the three months and nine months ended June 30, 2016 , respectively.

SEGMENT REPORTING

SEGMENT REPORTING	9 Months Ended
	Jun. 30, 2016
Segment Reporting [Abstract]
SEGMENT REPORTING	SEGMENT REPORTING: As of June 30, 2016 , 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 development and management operations have not been identified as separate reportable segments; therefore, these operations are included in Corporate and other in the following segment disclosures to reconcile to consolidated results. For the Three Months Ended For the Nine Months Ended (in thousands) June 30, 2016 June 30, 2015 June 30, 2016 June 30, 2015 Net revenues: Mohegan Sun $ 244,123 $ 246,840 $ 755,392 $ 732,903 Mohegan Sun Pocono 76,450 77,932 223,160 218,456 Corporate and other 4,127 1,540 13,669 4,654 Inter-segment revenues (1,273 ) (1,273 ) (3,819 ) (3,819 ) Total $ 323,427 $ 325,039 $ 988,402 $ 952,194 Income (loss) from operations: Mohegan Sun $ 50,520 $ 54,557 $ 171,251 $ 148,573 Mohegan Sun Pocono 11,172 12,842 30,910 31,423 Corporate and other (3,695 ) (5,900 ) (13,830 ) (19,717 ) Total 57,997 61,499 188,331 160,279 Accretion of discount to the relinquishment liability — — — (227 ) Interest income 2,284 1,906 6,469 5,554 Interest expense (33,949 ) (35,660 ) (102,294 ) (107,692 ) Loss on modification and early extinguishment of debt (277 ) — (484 ) — Other expense, net (495 ) (50 ) (1,355 ) (1,260 ) Net income 25,560 27,695 90,667 56,654 (Income) loss attributable to non-controlling interests 478 439 (2,225 ) 1,278 Net income attributable to Mohegan Tribal Gaming Authority $ 26,038 $ 28,134 $ 88,442 $ 57,932 Comprehensive income: Foreign currency translation (606 ) — 3,596 — Other comprehensive income (loss) (606 ) — 3,596 — Other comprehensive (income) loss attributable to non-controlling interests 384 — (1,793 ) — Other comprehensive income (loss) attributable to Mohegan Tribal Gaming Authority (222 ) — 1,803 — Comprehensive income attributable to Mohegan Tribal Gaming Authority $ 25,816 $ 28,134 $ 90,245 $ 57,932 For the Nine Months Ended (in thousands) June 30, 2016 June 30, 2015 Capital expenditures incurred: Mohegan Sun $ 23,666 $ 6,899 Mohegan Sun Pocono 3,914 2,087 Corporate and other 115 52 Total $ 27,695 $ 9,038 (in thousands) June 30, 2016 September 30, 2015 Total assets: Mohegan Sun $ 1,342,583 $ 1,332,458 Mohegan Sun Pocono 547,306 555,449 Corporate and other 279,496 132,226 Total $ 2,169,385 $ 2,020,133

SUPPLEMENTAL CONDENSED CONSOLID

SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL STATEMENT INFORMATION	9 Months Ended
	Jun. 30, 2016
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL STATEMENT INFORMATION	SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL STATEMENT INFORMATION: As of June 30, 2016 , 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 7 are adequate for investor analysis of these subsidiaries. Condensed consolidating financial statement information for the Authority, its 100% owned guarantor subsidiaries and its non-guarantor subsidiaries and entities as of June 30, 2016 and September 30, 2015 and for the three months and nine months ended June 30, 2016 and 2015 is as follows (in thousands): CONDENSED CONSOLIDATING BALANCE SHEETS June 30, 2016 Authority Total Guarantor Subsidiaries (1) Total Non-Guarantor Subsidiaries and Entities (2) Consolidating/ Eliminating Adjustments Consolidated ASSETS Current assets: Cash and cash equivalents $ 116,162 $ 19,921 $ 52,586 $ — $ 188,669 Restricted cash 15 2,321 50,716 — 53,052 Receivables, net 28,218 3,987 9,162 (2,276 ) 39,091 Inventories 15,502 1,221 — — 16,723 Prepaid expenses 14,965 1,187 42 — 16,194 Other current assets 5,925 123 — — 6,048 Total current assets 180,787 28,760 112,506 (2,276 ) 319,777 Non-current assets: Property and equipment, net 1,076,762 209,055 37,257 — 1,323,074 Goodwill — 39,459 — — 39,459 Other intangible assets, net 120,196 284,196 1,911 — 406,303 Other assets, net 10,292 30,260 70,418 (30,198 ) 80,772 Inter-company receivables 269,105 102,006 — (371,111 ) — Investment in subsidiaries 381,864 — — (381,864 ) — Total assets $ 2,039,006 $ 693,736 $ 222,092 $ (785,449 ) $ 2,169,385 LIABILITIES AND CAPITAL Current liabilities: Current portion of long-term debt $ 21,075 $ — $ 3,225 $ — $ 24,300 Due to Mohegan Tribe — — 7,000 — 7,000 Current portion of capital leases 848 52 — (52 ) 848 Trade payables 11,720 1,520 42 — 13,282 Construction payables 2,901 205 — — 3,106 Accrued interest payable 22,440 — 81 — 22,521 Other current liabilities 112,554 34,857 2,497 (2,224 ) 147,684 Total current liabilities 171,538 36,634 12,845 (2,276 ) 218,741 Non-current liabilities: Long-term debt, net of current portion 1,639,258 — 19,162 — 1,658,420 Due to Mohegan Tribe, net of current portion — — 7,420 — 7,420 Capital leases, net of current portion 882 5,731 — (5,731 ) 882 Other long-term liabilities 1,765 588 24,285 (24,285 ) 2,353 Inter-company payables — 255,554 115,557 (371,111 ) — Accumulated losses in excess of investment in subsidiaries — 41,571 — (41,571 ) — Total liabilities 1,813,443 340,078 179,269 (444,974 ) 1,887,816 Capital: Retained earnings 223,760 353,658 (13,763 ) (340,211 ) 223,444 Accumulated other comprehensive income 1,803 — 1,803 (1,803 ) 1,803 Mohegan Tribal Gaming Authority total capital 225,563 353,658 (11,960 ) (342,014 ) 225,247 Non-controlling interests — — 54,783 1,539 56,322 Total capital 225,563 353,658 42,823 (340,475 ) 281,569 Total liabilities and capital $ 2,039,006 $ 693,736 $ 222,092 $ (785,449 ) $ 2,169,385 ___________ (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, 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 Prepaid expenses 6,123 2,877 33 — 9,033 Other current assets 9,446 51 — — 9,497 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 total 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. CONDENSED CONSOLIDATING STATEMENTS OF INCOME (LOSS) AND COMPREHENSIVE INCOME (LOSS) For the Three Months Ended June 30, 2016 Authority Total Guarantor Subsidiaries (1) Total Non-Guarantor Subsidiaries and Entities (2) Consolidating/ Eliminating Adjustments Consolidated Revenues: Gaming $ 206,707 $ 70,100 $ — $ — $ 276,807 Food and beverage 15,501 8,033 74 — 23,608 Hotel 12,654 1,568 — — 14,222 Retail, entertainment and other 25,542 6,855 4,549 (2,660 ) 34,286 Gross revenues 260,404 86,556 4,623 (2,660 ) 348,923 Less-Promotional allowances (18,864 ) (5,469 ) (2 ) (1,161 ) (25,496 ) Net revenues 241,540 81,087 4,621 (3,821 ) 323,427 Operating costs and expenses: Gaming 113,875 50,427 — — 164,302 Food and beverage 8,416 2,258 — — 10,674 Hotel 3,926 1,544 — (1,241 ) 4,229 Retail, entertainment and other 11,285 1,760 975 (1,148 ) 12,872 Advertising, general and administrative 38,700 9,257 5,001 (5,309 ) 47,649 Corporate 3,643 — — 3,877 7,520 Depreciation and amortization 14,646 3,241 285 — 18,172 Loss on disposition of assets 9 3 — — 12 Total operating costs and expenses 194,500 68,490 6,261 (3,821 ) 265,430 Income (loss) from operations 47,040 12,597 (1,640 ) — 57,997 Other income (expense): Interest income 16 2,461 2,269 (2,462 ) 2,284 Interest expense (23,429 ) (9,677 ) (3,305 ) 2,462 (33,949 ) Loss on modification of debt (277 ) — — — (277 ) Income (loss) on interests in subsidiaries 3,299 (1,430 ) — (1,869 ) — Other income (expense), net (611 ) 475 (359 ) — (495 ) Total other expense (21,002 ) (8,171 ) (1,395 ) (1,869 ) (32,437 ) Net income (loss) 26,038 4,426 (3,035 ) (1,869 ) 25,560 Loss attributable to non-controlling interests — — 311 167 478 Net income (loss) attributable to Mohegan Tribal Gaming Authority $ 26,038 $ 4,426 $ (2,724 ) $ (1,702 ) $ 26,038 Comprehensive income (loss): Foreign currency translation (222 ) — (606 ) 222 (606 ) Other comprehensive loss (222 ) — (606 ) 222 (606 ) Other comprehensive loss attributable to non-controlling interests — — 384 — 384 Other comprehensive loss attributable to Mohegan Tribal Gaming Authority (222 ) — (222 ) 222 (222 ) Comprehensive income (loss) attributable to Mohegan Tribal Gaming Authority $ 25,816 $ 4,426 $ (2,946 ) $ (1,480 ) $ 25,816 ___________ (1) Includes the Pocono Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming. (2) Includes Mohegan Lacrosse, MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries. For the Three Months Ended June 30, 2015 Authority Total Guarantor Subsidiaries (1) Total Non-Guarantor Subsidiaries and Entities (2) Consolidating/ Eliminating Adjustments Consolidated Revenues: Gaming $ 213,199 $ 71,514 $ — $ — $ 284,713 Food and beverage 15,378 7,615 28 — 23,021 Hotel 11,222 1,478 — — 12,700 Retail, entertainment and other 24,556 4,716 1,826 (1,273 ) 29,825 Gross revenues 264,355 85,323 1,854 (1,273 ) 350,259 Less-Promotional allowances (19,386 ) (5,095 ) (6 ) (733 ) (25,220 ) Net revenues 244,969 80,228 1,848 (2,006 ) 325,039 Operating costs and expenses: Gaming 113,712 50,517 — — 164,229 Food and beverage 7,981 2,342 — — 10,323 Hotel 3,517 1,484 — (1,213 ) 3,788 Retail, entertainment and other 10,475 2,027 678 (733 ) 12,447 Advertising, general and administrative 37,970 8,809 3,653 (3,910 ) 46,522 Corporate 3,269 — — 3,850 7,119 Depreciation and amortization 15,496 3,306 284 — 19,086 Loss on disposition of assets 26 — — — 26 Total operating costs and expenses 192,446 68,485 4,615 (2,006 ) 263,540 Income (loss) from operations 52,523 11,743 (2,767 ) — 61,499 Other income (expense): Interest income 10 1,663 1,961 (1,728 ) 1,906 Interest expense (23,563 ) (9,956 ) (3,869 ) 1,728 (35,660 ) Loss on interests in subsidiaries (832 ) (1,819 ) — 2,651 — Other expense, net (4 ) — (46 ) — (50 ) Total other expense (24,389 ) (10,112 ) (1,954 ) 2,651 (33,804 ) Net income (loss) 28,134 1,631 (4,721 ) 2,651 27,695 Loss attributable to non-controlling interests — — 217 222 439 Net income (loss) attributable to Mohegan Tribal Gaming Authority $ 28,134 $ 1,631 $ (4,504 ) $ 2,873 $ 28,134 ___________ (1) Includes the Pocono Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming. (2) Includes Mohegan Lacrosse, MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries. For the Nine Months Ended June 30, 2016 Authority Total Guarantor Subsidiaries (1) Total Non-Guarantor Subsidiaries and Entities (2) Consolidating/ Eliminating Adjustments Consolidated Revenues: Gaming $ 659,396 $ 206,493 $ — $ — $ 865,889 Food and beverage 44,454 22,209 145 — 66,808 Hotel 34,327 4,312 — — 38,639 Retail, entertainment and other 68,762 17,171 14,120 (11,022 ) 89,031 Gross revenues 806,939 250,185 14,265 (11,022 ) 1,060,367 Less-Promotional allowances (54,231 ) (16,280 ) (8 ) (1,446 ) (71,965 ) Net revenues 752,708 233,905 14,257 (12,468 ) 988,402 Operating costs and expenses: Gaming 346,653 148,407 — — 495,060 Food and beverage 24,997 5,810 — — 30,807 Hotel 11,098 4,357 — (3,724 ) 11,731 Retail, entertainment and other 26,388 3,148 2,607 (1,452 ) 30,691 Advertising, general and administrative 122,771 27,036 18,203 (19,139 ) 148,871 Corporate 14,754 — — 11,847 26,601 Depreciation and amortization 45,188 9,923 858 — 55,969 Loss on disposition of assets 327 14 — — 341 Total operating costs and expenses 592,176 198,695 21,668 (12,468 ) 800,071 Income (loss) from operations 160,532 35,210 (7,411 ) — 188,331 Other income (expense): Interest income 49 6,855 6,622 (7,057 ) 6,469 Interest expense (69,323 ) (29,678 ) (10,350 ) 7,057 (102,294 ) Loss on modification and early extinguishment of debt (277 ) — (207 ) — (484 ) Loss on interests in subsidiaries (1,947 ) (698 ) — 2,645 — Other income (expense), net (592 ) 1,128 (1,891 ) — (1,355 ) Total other expense (72,090 ) (22,393 ) (5,826 ) 2,645 (97,664 ) Net income (loss) 88,442 12,817 (13,237 ) 2,645 90,667 (Income) loss attributable to non-controlling interests — — 965 (3,190 ) (2,225 ) Net income (loss) attributable to Mohegan Tribal Gaming Authority $ 88,442 $ 12,817 $ (12,272 ) $ (545 ) $ 88,442 Comprehensive income (loss): Foreign currency translation 1,803 — 3,596 (1,803 ) 3,596 Other comprehensive income 1,803 — 3,596 (1,803 ) 3,596 Other comprehensive income attributable to non-controlling interests — — (1,793 ) — (1,793 ) Other comprehensive income attributable to Mohegan Tribal Gaming Authority 1,803 — 1,803 (1,803 ) 1,803 Comprehensive income (loss) attributable to Mohegan Tribal Gaming Authority $ 90,245 $ 12,817 $ (10,469 ) $ (2,348 ) $ 90,245 ___________ (1) Includes the Pocono Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming. (2) Includes Mohegan Lacrosse, MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries. For the Nine Months Ended June 30, 2015 Authority Total Guarantor Subsidiaries (1) Total Non-Guarantor Subsidiaries and Entities (2) Consolidating/ Eliminating Adjustments Consolidated Revenues: Gaming $ 635,777 $ 201,686 $ — $ — $ 837,463 Food and beverage 45,708 20,983 120 — 66,811 Hotel 33,141 4,058 — — 37,199 Retail, entertainment and other 71,169 9,167 5,714 (3,819 ) 82,231 Gross revenues 785,795 235,894 5,834 (3,819 ) 1,023,704 Less-Promotional allowances (55,536 ) (14,892 ) (9 ) (1,073 ) (71,510 ) Net revenues 730,259 221,002 5,825 (4,892 ) 952,194 Operating costs and expenses: Gaming 341,772 144,222 — — 485,994 Food and beverage 25,191 6,172 — — 31,363 Hotel 10,248 4,158 — (3,639 ) 10,767 Retail, entertainment and other 29,322 3,653 2,366 (1,073 ) 34,268 Advertising, general and administrative 116,711 24,698 10,646 (11,109 ) 140,946 Corporate 12,471 — — 10,929 23,400 Depreciation and amortization 47,739 10,113 851 — 58,703 Loss on disposition of assets 843 2 — — 845 Severance 3,244 126 — — 3,370 Impairment of Project Horizon 2,502 — — — 2,502 Relinquishment liability reassessment (243 ) — — — (243 ) Total operating costs and expenses 589,800 193,144 13,863 (4,892 ) 791,915 Income (loss) from operations 140,459 27,858 (8,038 ) — 160,279 Other income (expense): Accretion of discount to the relinquishment liability (227 ) — — — (227 ) Interest income 32 4,636 5,813 (4,927 ) 5,554 Interest expense (71,260 ) (30,055 ) (11,304 ) 4,927 (107,692 ) Loss on interests in subsidiaries (11,079 ) (6,760 ) — 17,839 — Other income (expense), net 7 — (1,267 ) — (1,260 ) Total other expense (82,527 ) (32,179 ) (6,758 ) 17,839 (103,625 ) Net income (loss) 57,932 (4,321 ) (14,796 ) 17,839 56,654 Loss attributable to non-controlling interests — — 677 601 1,278 Net income (loss) attributable to Mohegan Tribal Gaming Authority $ 57,932 $ (4,321 ) $ (14,119 ) $ 18,440 $ 57,932 ___________ (1) Includes the Pocono Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming. (2) Includes Mohegan Lacrosse, MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries. CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS For the Nine Months Ended June 30, 2016 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) $ 88,442 $ 12,817 $ (13,237 ) $ 2,645 $ 90,667 Adjustments to reconcile net income (loss) to net cash flows provided by operating activities: Depreciation and amortization 45,188 9,923 858 — 55,969 Loss on early extinguishment of debt — — 207 — 207 Payments of discounts (2,717 ) — — — (2,717 ) Amortization of debt issuance costs, premiums and discounts 6,904 — 348 — 7,252 Provision (recovery) for losses on receivables 570 (133 ) (5,512 ) — (5,075 ) Share based compensation — — 6,147 — 6,147 Loss on disposition of assets 327 14 — — 341 Loss from unconsolidated affiliates 583 — 755 — 1,338 Inter-company transactions (27,981 ) 23,312 7,306 (2,637 ) — Changes in operating assets and liabilities: (Increase) decrease in receivables 625 (269 ) (5,687 ) 626 (4,705 ) Increase in inventories (1,101 ) (76 ) — — (1,177 ) Increase in other assets (6,001 ) (23,510 ) (6,146 ) 24,277 (11,380 ) Increase (decrease) in trade payables (645 ) (1,044 ) 13 — (1,676 ) Increase (decrease) in accrued interest 16,979 — (6,513 ) — 10,466 Increase in other liabilities 3,219 4,807 25,033 (24,911 ) 8,148 Net cash flows provided by operating activities 124,392 25,841 3,572 — 153,805 Cash flows provided by (used in) investing activities: Purchases of property and equipment, including change in construction payables (31,957 ) (5,665 ) (104 ) — (37,726 ) Issuance of third-party loans and advances — (1,125 ) (3,104 ) — (4,229 ) Payments received on third-party loans and advances 124 — 13,400 — 13,524 (Increase) decrease in restricted cash, net (21 ) 279 (47,680 ) — (47,422 ) Proceeds from asset sales 161 — — — 161 Investments in unconsolidated affiliates (100 ) — — — (100 ) Inter-company transactions (38,375 ) (1,291 ) 35 39,631 — Net cash flows used in investing activities (70,168 ) (7,802 ) (37,453 ) 39,631 (75,792 ) Cash flows provided by (used in) financing activities: Senior Secured Credit Facility borrowings - Revolving 521,000 — — — 521,000 Senior Secured Credit Facility repayments - Revolving (523,000 ) — — — (523,000 ) Senior Secured Credit Facility repayments - Term Loan A (10,892 ) — — — (10,892 ) Senior Secured Credit Facility repayments - Term Loan B (28,430 ) — — — (28,430 ) Line of Credit borrowings 387,781 — — — 387,781 Line of Credit repayments (387,781 ) — — — (387,781 ) Proceeds from issuance of Senior Unsecured Notes 100,000 — — — 100,000 New Downs Lodging Credit Facility borrowings - Term Loan — — 25,000 — 25,000 New Downs Lodging Credit Facility repayments - Term Loan — — (1,562 ) — (1,562 ) Downs Lodging Credit Facility repayments - Term Loan — — (40,516 ) — (40,516 ) Borrowings from Mohegan Tribe — — 22,500 — 22,500 Repayments to Mohegan Tribe — — (25,500 ) — (25,500 ) Repayments of other long-term debt (365 ) — (259 ) — (624 ) Distributions to Mohegan Tribe (34,450 ) — — — (34,450 ) Payments of financing fees (3,403 ) — (1,678 ) — (5,081 ) Payments on capital lease obligations (615 ) (35 ) — 35 (615 ) Payments to acquire non-controlling interests — — (804 ) — (804 ) Non-controlling interest contributions — — 47,568 — 47,568 Inter-company transactions — (20,250 ) 59,916 (39,666 ) — Net cash flows provided by (used in) financing activities 19,845 (20,285 ) 84,665 (39,631 ) 44,594 Net increase (decrease) in cash and cash equivalents 74,069 (2,246 ) 50,784 — 122,607 Effect of exchange rate on cash and cash equivalents — — 308 — 308 Cash and cash equivalents at beginning of period 42,093 22,167 1,494 — 65,754 Cash and cash equivalents at end of period $ 116,162 $ 19,921 $ 52,586 $ — $ 188,669 ___________ (1) Includes the Pocono Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming. (2) Includes Mohegan Lacrosse, MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries. For the Nine Months Ended June 30, 2015 Authority Total Guarantor Subsidiaries (1) Total Non-Guarantor Subsidiaries and Entities (2) Consolidating/ Eliminating Adjustments Consolidated Cash flows provided by (used in) operating activities: Net income (loss) $ 57,932 $ (4,321 ) $ (14,796 ) $ 17,839 $ 56,654 Adjustments to reconcile net income (loss) to net cash flows provided by (used in) operating activities: Depreciation and amortization 47,739 10,113 851 — 58,703 Relinquishment liability reassessment (243 ) — — — (243 ) Accretion of discount to the relinquishment liability 227 — — — 227 Cash paid for accretion of discount to the relinquishment liability (778 ) — — — (778 ) Amortization of debt issuance costs and discounts 5,518 — 239 — 5,757 Provision for losses on receivables 447 270 2,682 — 3,399 Impairment of Project Horizon 2,502 — — — 2,502 Loss on disposition of assets 843 2 — — 845 Loss from unconsolidated affiliates 38 — 1,264 — 1,302 Inter-company transactions (18,858 ) 31,889 4,800 (17,831 ) — Changes in operating assets and liabilities: (Increase) decrease in receivables 1,856 (1,980 ) (810 ) 652 (282 ) Increase in inventories (808 ) (164 ) — — (972 ) Increase in other assets (876 ) (237 ) (5,170 ) (34 ) (6,317 ) Increase (decrease) in trade payables (6,448 ) (3,394 ) 39 — (9,803 ) Increase in accrued interest 19,622 — 437 — 20,059 Increase (decrease) in other liabilities 13,501 5,399 (4,844 ) (626 ) 13,430 Net cash flows provided by (used in) operating activities 122,214 37,577 (15,308 ) — 144,483 Cash flows provided by (used in) investing activities: Purchases of property and equipment, including change in construction payables (8,799 ) (2,698 ) (584 ) — (12,081 ) Issuance of third-party loans and advances — — (2,201 ) — (2,201 ) Payments received on third-party loans 117 — — — 117 Increase in restricted cash, net (27 ) (716 ) (39 ) — (782 ) Proceeds from asset sales 1,577 — — — 1,577 Investments in the New England Black Wolves — — (500 ) — (500 ) Inter-company transactions 8,558 (14,915 ) 37 6,320 — Net cash flows provided by (used in) investing activities 1,426 (18,329 ) (3,287 ) 6,320 (13,870 ) Cash flows provided by (used in) financing activities: Senior Secured Credit Facility borrowings - Revolving 299,000 — — — 299,000 Senior Secured Credit Facility repayments - Revolving (328,000 ) — — — (328,000 ) Senior Secured Credit Facility repayments - Term Loan A (5,469 ) — — — (5,469 ) Senior Secured Credit Facility repayments - Term Loan B (3,650 ) — — — (3,650 ) Line of Credit borrowings 332,124 — — — 332,124 Line of Credit repayments (335,165 ) — — — (335,165 ) Repayments to Mohegan Tribe — — (875 ) — (875 ) Repayments of other long-term debt (9,844 ) — (56 ) — (9,900 ) Principal portion of relinquishment liability payments (24,400 ) — — — (24,400 ) Distributions to Mohegan Tribe (32,500 ) — — — (32,500 ) Payments on capital lease obligations (726 ) (37 ) — 37 (726 ) Inter-company transactions — (13,855 ) 20,212 (6,357 ) — Net cash flows provided by (used in) financing activities (108,630 ) (13,892 ) 19,281 (6,320 ) (109,561 ) Net increase in cash and cash equivalents 15,010 5,356 686 — 21,052 Cash and cash equivalents at beginning of period 33,939 14,767 402 — 49,108 Cash and cash equivalents at end of period $ 48,949 $ 20,123 $ 1,088 $ — $ 70,160 ___________ (1) Includes the Pocono Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming. (2) Includes Mohegan Lacrosse, MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries.

BASIS OF PRESENTATION (Policies

BASIS OF PRESENTATION (Policies)	9 Months Ended
	Jun. 30, 2016
Accounting Policies [Abstract]
Basis of Presentation	The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and with instructions to Form 10-Q and Rule 10-01 of Regulation S-X. In accordance with Rule 10-01, the accompanying unaudited condensed consolidated financial statements do not include all of the information and footnotes required by accounting principles generally accepted in the United States of America for complete consolidated financial statements. The accompanying year-end condensed consolidated balance sheet was derived from audited financial statements, but does not include all disclosures required by accounting principles generally accepted in the United States of America. In management's opinion, all adjustments, including normal recurring accruals and adjustments, necessary for a fair statement of the Authority's operating results for the interim period, have been included. In addition, certain amounts in the accompanying 2015 condensed consolidated financial statements and supplemental condensed consolidating financial statements have been reclassified to conform to the 2016 presentation. The gaming market in the Northeastern United States is seasonal in nature, with peak gaming activities often occurring at Mohegan Sun and Mohegan Sun Pocono during the months of May through August. Accordingly, the Authority's operating results for the three months and nine months ended June 30, 2016 are not necessarily indicative of operating results for other interim periods or an entire fiscal year. The accompanying condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Authority's Annual Report on Form 10-K for the fiscal year ended September 30, 2015 .
Principles of Consolidation	Principles of Consolidation The accompanying condensed consolidated financial statements include the accounts of the Authority and its majority and wholly-owned subsidiaries and entities. In accordance with authoritative guidance issued by the Financial Accounting Standards Board (the “FASB”) pertaining to consolidation of variable interest entities, the accounts of Salishan-Mohegan are consolidated into the accounts of Mohegan Ventures-NW, the accounts of Inspire Integrated Resort are consolidated into the accounts of Mohegan Gaming Advisors and the accounts of NEBW are consolidated into the accounts of Mohegan Lacrosse as Mohegan Ventures-NW, Mohegan Gaming Advisors and Mohegan Lacrosse are deemed to be the primary beneficiaries. In consolidation, all inter-company balances and transactions were eliminated.
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 Inspire Integrated Resort in connection with its pre-approval for a license to build an integrated resort at Incheon International Airport in South Korea.
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.
Share Based Compensation	Share Based Compensation The Authority accounts for share based compensation for non-employees in accordance with authoritative guidance pertaining to share based payments. Share based compensation is measured at the measurement date, based on the calculated fair value of the award, and is recognized over the requisite service period.
Foreign Currency	Foreign Currency The Authority accounts for foreign currency translation in accordance with authoritative guidance pertaining to currency translation. The local currency is the functional currency for Inspire Integrated Resort. For local currency functional locations, assets and liabilities are translated at the end-of-period rates, while revenue and expenses are translated at average rates in effect during the period. Equity is translated at historical rates and the resulting cumulative translation adjustments are included as a component of accumulated other comprehensive income. Translation adjustments resulting from this process are credited or charged to other comprehensive income (loss). Other assets held overseas are remeasured into U.S. dollars at end-of-period exchange rates. Gains or losses from foreign currency remeasurements are included in other income (expense), net.
Accumulated Other Comprehensive Income and Comprehensive Income	Accumulated Other Comprehensive Income and Comprehensive Income As of June 30, 2016, accumulated other comprehensive income consisted solely of foreign currency translation adjustments. Comprehensive income included net income attributable to the Authority and all other non-stockholder changes in equity for the three months and nine months ended June 30, 2016.
New Accounting Standards	New Accounting Standards In May 2014, the FASB issued an accounting standards 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 statements. In August 2014, the FASB issued an accounting standards 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 statements. 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 statements. In February 2016, the FASB issued new guidance pertaining to leases based on the principle that entities should recognize assets and liabilities arising from leases. This guidance does not significantly change the lessees’ recognition, measurement and presentation of expenses and cash flows from the previous accounting standards. Leases are classified as operating or financing. The guidance's primary change is the requirement for entities to recognize a right-of-use asset representing the right to use the leased asset and a lease liability for payments during the term of operating lease arrangements. Lessees are permitted to make an accounting policy election to not recognize the asset and liability for leases with a term of twelve months or less. Lessors’ accounting is largely unchanged from the previous accounting standard. In addition, the guidance expands disclosure requirements of lease arrangements. This guidance will be required to be applied on a modified retrospective basis, which includes a number of practical expedients, and will be effective for annual reporting periods beginning after December 15, 2018, and interim reporting periods thereafter, with early application permitted. The Authority is currently evaluating the impact that this guidance will have on its financial statements.

BASIS OF PRESENTATION (Tables)

BASIS OF PRESENTATION (Tables)	9 Months Ended
	Jun. 30, 2016
Accounting Policies [Abstract]
Reconciliation of long-term receivables and the related reserves for doubtful collection	The following table presents a reconciliation of long-term receivables, including current portions, and the related reserves for doubtful collection of these long-term receivables (in thousands): Long-Term Receivables Affiliates Others Total Balance, March 31, 2016 (1) $ 81,582 $ 2,527 $ 84,109 Additions: Advances and other loans, including interest receivable 2,839 496 3,335 Development fees 1,446 — 1,446 Deductions: Payments (2,818 ) (42 ) (2,860 ) Balance, June 30, 2016 (1) $ 83,049 $ 2,981 $ 86,030 Balance, September 30, 2015 (1) $ 100,527 $ 1,811 $ 102,338 Additions: Advances and other loans, including interest receivable 7,273 1,294 8,567 Development fees 7,260 — 7,260 Deductions: Payments (2) (22,218 ) (124 ) (22,342 ) Adjustments (3) (9,793 ) — (9,793 ) Balance, June 30, 2016 (1) $ 83,049 $ 2,981 $ 86,030 __________ (1) Includes interest receivable of $47.9 million , $45.7 million and $43.4 million as of June 30, 2016, March 31, 2016 and September 30, 2015, respectively. (2) Payments of receivables from affiliates primarily represent a partial repayment of the Salishan-Mohegan receivables. (3) Adjustments represent the write-off of the WTG receivables. Reserves for Doubtful Collection of Long-Term Receivables Affiliates Others Total Balance, March 31, 2016 $ 15,153 $ 37 $ 15,190 Additions: Charges to bad debt expense 568 — 568 Deductions: Adjustments — (37 ) (37 ) Balance, June 30, 2016 $ 15,721 $ — $ 15,721 Balance, September 30, 2015 $ 31,028 $ 42 $ 31,070 Additions: Charges to bad debt expense 1,801 — 1,801 Deductions: Adjustments (1) (17,108 ) (42 ) (17,150 ) Balance, June 30, 2016 $ 15,721 $ — $ 15,721 __________ . (1) Adjustments to reserves for doubtful collection of receivables from affiliates include $7.3 million related to the Salishan-Mohegan receivables and $9.8 million related to the WTG receivables.
Estimated fair value of financing facilities and notes	The estimated fair value of the Authority's financing facilities and notes were as follows (in thousands): June 30, 2016 Carrying Value Fair Value Senior Secured Credit Facility - Revolving $ 19,000 $ 18,355 Senior Secured Credit Facility - Term Loan A $ 98,288 $ 97,938 Senior Secured Credit Facility - Term Loan B $ 765,495 $ 771,754 2013 9 3/4% Senior Unsecured Notes $ 578,273 $ 623,025 2015 Senior Unsecured Notes $ 97,986 $ 97,625 2012 11% Senior Subordinated Notes $ 99,217 $ 100,190

LONG-TERM DEBT (Tables)

LONG-TERM DEBT (Tables)	9 Months Ended
	Jun. 30, 2016
Debt Disclosure [Abstract]
Long-term debt	Long-term debt consisted of the following (in thousands, including current maturities): June 30, September 30, Senior Secured Credit Facility - Revolving, due June 2018 $ 19,000 $ 21,000 Senior Secured Credit Facility - Term Loan A, due June 2018, net of discount and debt issuance costs of $1,700 and $2,106 as of June 30, 2016 and September 30, 2015, respectively 98,288 109,613 Senior Secured Credit Facility - Term Loan B, due June 2018, net of discount and debt issuance costs of $12,679 and $14,918 as of June 30, 2016 and September 30, 2015, respectively 765,495 792,078 2013 9 3/4% Senior Unsecured Notes, due September 2021, net of premium and debt issuance costs of $6,727 and $7,333 as of June 30, 2016 and September 30, 2015, respectively 578,273 577,667 2015 Senior Unsecured Notes, due December 2017, net of debt issuance costs of $2,014 as of June 30, 2016 97,986 — 2012 11 % Senior Subordinated Notes, due September 2018, net of discount and debt issuance costs of $973 and $1,251 as of June 30, 2016 and September 30, 2015, respectively 99,217 98,939 Downs Lodging Credit Facility, due July 2016, net of debt issuance costs of $254 as of September 30, 2015 — 40,262 New Downs Lodging Credit Facility, due November 2019, net of debt issuance costs of $1,376 as of June 30, 2016 22,062 — 2012 Mohegan Tribe Minor's Trust Promissory Note, due March 2017 7,000 16,000 2013 Mohegan Tribe Promissory Note, due December 2018 7,420 7,420 Other 2,399 3,365 Long-term debt, excluding capital leases 1,697,140 1,666,344 Less: current portion of long-term debt (31,300 ) (55,194 ) Long-term debt, net of current portion $ 1,665,840 $ 1,611,150
Schedule of maturities of long-term debt	Maturities of long-term debt are as follows, excluding unamortized debt issuance costs, premiums and discounts (in thousands, including current maturities): Less than 1 year $ 31,300 1-3 years 1,091,145 3-5 years 14,723 More than 5 years 585,441 Total $ 1,722,609

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	9 Months Ended
	Jun. 30, 2016
Segment Reporting [Abstract]
Financial information related to segments	The Authority's operations related to investments in unconsolidated affiliates and certain other Corporate development and management operations have not been identified as separate reportable segments; therefore, these operations are included in Corporate and other in the following segment disclosures to reconcile to consolidated results. For the Three Months Ended For the Nine Months Ended (in thousands) June 30, 2016 June 30, 2015 June 30, 2016 June 30, 2015 Net revenues: Mohegan Sun $ 244,123 $ 246,840 $ 755,392 $ 732,903 Mohegan Sun Pocono 76,450 77,932 223,160 218,456 Corporate and other 4,127 1,540 13,669 4,654 Inter-segment revenues (1,273 ) (1,273 ) (3,819 ) (3,819 ) Total $ 323,427 $ 325,039 $ 988,402 $ 952,194 Income (loss) from operations: Mohegan Sun $ 50,520 $ 54,557 $ 171,251 $ 148,573 Mohegan Sun Pocono 11,172 12,842 30,910 31,423 Corporate and other (3,695 ) (5,900 ) (13,830 ) (19,717 ) Total 57,997 61,499 188,331 160,279 Accretion of discount to the relinquishment liability — — — (227 ) Interest income 2,284 1,906 6,469 5,554 Interest expense (33,949 ) (35,660 ) (102,294 ) (107,692 ) Loss on modification and early extinguishment of debt (277 ) — (484 ) — Other expense, net (495 ) (50 ) (1,355 ) (1,260 ) Net income 25,560 27,695 90,667 56,654 (Income) loss attributable to non-controlling interests 478 439 (2,225 ) 1,278 Net income attributable to Mohegan Tribal Gaming Authority $ 26,038 $ 28,134 $ 88,442 $ 57,932 Comprehensive income: Foreign currency translation (606 ) — 3,596 — Other comprehensive income (loss) (606 ) — 3,596 — Other comprehensive (income) loss attributable to non-controlling interests 384 — (1,793 ) — Other comprehensive income (loss) attributable to Mohegan Tribal Gaming Authority (222 ) — 1,803 — Comprehensive income attributable to Mohegan Tribal Gaming Authority $ 25,816 $ 28,134 $ 90,245 $ 57,932 For the Nine Months Ended (in thousands) June 30, 2016 June 30, 2015 Capital expenditures incurred: Mohegan Sun $ 23,666 $ 6,899 Mohegan Sun Pocono 3,914 2,087 Corporate and other 115 52 Total $ 27,695 $ 9,038 (in thousands) June 30, 2016 September 30, 2015 Total assets: Mohegan Sun $ 1,342,583 $ 1,332,458 Mohegan Sun Pocono 547,306 555,449 Corporate and other 279,496 132,226 Total $ 2,169,385 $ 2,020,133

SUPPLEMENTAL CONDENSED CONSOL19

SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL STATEMENT INFORMATION (Tables)	9 Months Ended
	Jun. 30, 2016
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
CONDENSED CONSOLIDATING BALANCE SHEETS	CONDENSED CONSOLIDATING BALANCE SHEETS June 30, 2016 Authority Total Guarantor Subsidiaries (1) Total Non-Guarantor Subsidiaries and Entities (2) Consolidating/ Eliminating Adjustments Consolidated ASSETS Current assets: Cash and cash equivalents $ 116,162 $ 19,921 $ 52,586 $ — $ 188,669 Restricted cash 15 2,321 50,716 — 53,052 Receivables, net 28,218 3,987 9,162 (2,276 ) 39,091 Inventories 15,502 1,221 — — 16,723 Prepaid expenses 14,965 1,187 42 — 16,194 Other current assets 5,925 123 — — 6,048 Total current assets 180,787 28,760 112,506 (2,276 ) 319,777 Non-current assets: Property and equipment, net 1,076,762 209,055 37,257 — 1,323,074 Goodwill — 39,459 — — 39,459 Other intangible assets, net 120,196 284,196 1,911 — 406,303 Other assets, net 10,292 30,260 70,418 (30,198 ) 80,772 Inter-company receivables 269,105 102,006 — (371,111 ) — Investment in subsidiaries 381,864 — — (381,864 ) — Total assets $ 2,039,006 $ 693,736 $ 222,092 $ (785,449 ) $ 2,169,385 LIABILITIES AND CAPITAL Current liabilities: Current portion of long-term debt $ 21,075 $ — $ 3,225 $ — $ 24,300 Due to Mohegan Tribe — — 7,000 — 7,000 Current portion of capital leases 848 52 — (52 ) 848 Trade payables 11,720 1,520 42 — 13,282 Construction payables 2,901 205 — — 3,106 Accrued interest payable 22,440 — 81 — 22,521 Other current liabilities 112,554 34,857 2,497 (2,224 ) 147,684 Total current liabilities 171,538 36,634 12,845 (2,276 ) 218,741 Non-current liabilities: Long-term debt, net of current portion 1,639,258 — 19,162 — 1,658,420 Due to Mohegan Tribe, net of current portion — — 7,420 — 7,420 Capital leases, net of current portion 882 5,731 — (5,731 ) 882 Other long-term liabilities 1,765 588 24,285 (24,285 ) 2,353 Inter-company payables — 255,554 115,557 (371,111 ) — Accumulated losses in excess of investment in subsidiaries — 41,571 — (41,571 ) — Total liabilities 1,813,443 340,078 179,269 (444,974 ) 1,887,816 Capital: Retained earnings 223,760 353,658 (13,763 ) (340,211 ) 223,444 Accumulated other comprehensive income 1,803 — 1,803 (1,803 ) 1,803 Mohegan Tribal Gaming Authority total capital 225,563 353,658 (11,960 ) (342,014 ) 225,247 Non-controlling interests — — 54,783 1,539 56,322 Total capital 225,563 353,658 42,823 (340,475 ) 281,569 Total liabilities and capital $ 2,039,006 $ 693,736 $ 222,092 $ (785,449 ) $ 2,169,385 ___________ (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, 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 Prepaid expenses 6,123 2,877 33 — 9,033 Other current assets 9,446 51 — — 9,497 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 total 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.
CONDENSED CONSOLIDATING STATEMENTS OF COMPREHENSIVE INCOME	CONDENSED CONSOLIDATING STATEMENTS OF INCOME (LOSS) AND COMPREHENSIVE INCOME (LOSS) For the Three Months Ended June 30, 2016 Authority Total Guarantor Subsidiaries (1) Total Non-Guarantor Subsidiaries and Entities (2) Consolidating/ Eliminating Adjustments Consolidated Revenues: Gaming $ 206,707 $ 70,100 $ — $ — $ 276,807 Food and beverage 15,501 8,033 74 — 23,608 Hotel 12,654 1,568 — — 14,222 Retail, entertainment and other 25,542 6,855 4,549 (2,660 ) 34,286 Gross revenues 260,404 86,556 4,623 (2,660 ) 348,923 Less-Promotional allowances (18,864 ) (5,469 ) (2 ) (1,161 ) (25,496 ) Net revenues 241,540 81,087 4,621 (3,821 ) 323,427 Operating costs and expenses: Gaming 113,875 50,427 — — 164,302 Food and beverage 8,416 2,258 — — 10,674 Hotel 3,926 1,544 — (1,241 ) 4,229 Retail, entertainment and other 11,285 1,760 975 (1,148 ) 12,872 Advertising, general and administrative 38,700 9,257 5,001 (5,309 ) 47,649 Corporate 3,643 — — 3,877 7,520 Depreciation and amortization 14,646 3,241 285 — 18,172 Loss on disposition of assets 9 3 — — 12 Total operating costs and expenses 194,500 68,490 6,261 (3,821 ) 265,430 Income (loss) from operations 47,040 12,597 (1,640 ) — 57,997 Other income (expense): Interest income 16 2,461 2,269 (2,462 ) 2,284 Interest expense (23,429 ) (9,677 ) (3,305 ) 2,462 (33,949 ) Loss on modification of debt (277 ) — — — (277 ) Income (loss) on interests in subsidiaries 3,299 (1,430 ) — (1,869 ) — Other income (expense), net (611 ) 475 (359 ) — (495 ) Total other expense (21,002 ) (8,171 ) (1,395 ) (1,869 ) (32,437 ) Net income (loss) 26,038 4,426 (3,035 ) (1,869 ) 25,560 Loss attributable to non-controlling interests — — 311 167 478 Net income (loss) attributable to Mohegan Tribal Gaming Authority $ 26,038 $ 4,426 $ (2,724 ) $ (1,702 ) $ 26,038 Comprehensive income (loss): Foreign currency translation (222 ) — (606 ) 222 (606 ) Other comprehensive loss (222 ) — (606 ) 222 (606 ) Other comprehensive loss attributable to non-controlling interests — — 384 — 384 Other comprehensive loss attributable to Mohegan Tribal Gaming Authority (222 ) — (222 ) 222 (222 ) Comprehensive income (loss) attributable to Mohegan Tribal Gaming Authority $ 25,816 $ 4,426 $ (2,946 ) $ (1,480 ) $ 25,816 ___________ (1) Includes the Pocono Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming. (2) Includes Mohegan Lacrosse, MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries. For the Three Months Ended June 30, 2015 Authority Total Guarantor Subsidiaries (1) Total Non-Guarantor Subsidiaries and Entities (2) Consolidating/ Eliminating Adjustments Consolidated Revenues: Gaming $ 213,199 $ 71,514 $ — $ — $ 284,713 Food and beverage 15,378 7,615 28 — 23,021 Hotel 11,222 1,478 — — 12,700 Retail, entertainment and other 24,556 4,716 1,826 (1,273 ) 29,825 Gross revenues 264,355 85,323 1,854 (1,273 ) 350,259 Less-Promotional allowances (19,386 ) (5,095 ) (6 ) (733 ) (25,220 ) Net revenues 244,969 80,228 1,848 (2,006 ) 325,039 Operating costs and expenses: Gaming 113,712 50,517 — — 164,229 Food and beverage 7,981 2,342 — — 10,323 Hotel 3,517 1,484 — (1,213 ) 3,788 Retail, entertainment and other 10,475 2,027 678 (733 ) 12,447 Advertising, general and administrative 37,970 8,809 3,653 (3,910 ) 46,522 Corporate 3,269 — — 3,850 7,119 Depreciation and amortization 15,496 3,306 284 — 19,086 Loss on disposition of assets 26 — — — 26 Total operating costs and expenses 192,446 68,485 4,615 (2,006 ) 263,540 Income (loss) from operations 52,523 11,743 (2,767 ) — 61,499 Other income (expense): Interest income 10 1,663 1,961 (1,728 ) 1,906 Interest expense (23,563 ) (9,956 ) (3,869 ) 1,728 (35,660 ) Loss on interests in subsidiaries (832 ) (1,819 ) — 2,651 — Other expense, net (4 ) — (46 ) — (50 ) Total other expense (24,389 ) (10,112 ) (1,954 ) 2,651 (33,804 ) Net income (loss) 28,134 1,631 (4,721 ) 2,651 27,695 Loss attributable to non-controlling interests — — 217 222 439 Net income (loss) attributable to Mohegan Tribal Gaming Authority $ 28,134 $ 1,631 $ (4,504 ) $ 2,873 $ 28,134 ___________ (1) Includes the Pocono Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming. (2) Includes Mohegan Lacrosse, MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries. For the Nine Months Ended June 30, 2016 Authority Total Guarantor Subsidiaries (1) Total Non-Guarantor Subsidiaries and Entities (2) Consolidating/ Eliminating Adjustments Consolidated Revenues: Gaming $ 659,396 $ 206,493 $ — $ — $ 865,889 Food and beverage 44,454 22,209 145 — 66,808 Hotel 34,327 4,312 — — 38,639 Retail, entertainment and other 68,762 17,171 14,120 (11,022 ) 89,031 Gross revenues 806,939 250,185 14,265 (11,022 ) 1,060,367 Less-Promotional allowances (54,231 ) (16,280 ) (8 ) (1,446 ) (71,965 ) Net revenues 752,708 233,905 14,257 (12,468 ) 988,402 Operating costs and expenses: Gaming 346,653 148,407 — — 495,060 Food and beverage 24,997 5,810 — — 30,807 Hotel 11,098 4,357 — (3,724 ) 11,731 Retail, entertainment and other 26,388 3,148 2,607 (1,452 ) 30,691 Advertising, general and administrative 122,771 27,036 18,203 (19,139 ) 148,871 Corporate 14,754 — — 11,847 26,601 Depreciation and amortization 45,188 9,923 858 — 55,969 Loss on disposition of assets 327 14 — — 341 Total operating costs and expenses 592,176 198,695 21,668 (12,468 ) 800,071 Income (loss) from operations 160,532 35,210 (7,411 ) — 188,331 Other income (expense): Interest income 49 6,855 6,622 (7,057 ) 6,469 Interest expense (69,323 ) (29,678 ) (10,350 ) 7,057 (102,294 ) Loss on modification and early extinguishment of debt (277 ) — (207 ) — (484 ) Loss on interests in subsidiaries (1,947 ) (698 ) — 2,645 — Other income (expense), net (592 ) 1,128 (1,891 ) — (1,355 ) Total other expense (72,090 ) (22,393 ) (5,826 ) 2,645 (97,664 ) Net income (loss) 88,442 12,817 (13,237 ) 2,645 90,667 (Income) loss attributable to non-controlling interests — — 965 (3,190 ) (2,225 ) Net income (loss) attributable to Mohegan Tribal Gaming Authority $ 88,442 $ 12,817 $ (12,272 ) $ (545 ) $ 88,442 Comprehensive income (loss): Foreign currency translation 1,803 — 3,596 (1,803 ) 3,596 Other comprehensive income 1,803 — 3,596 (1,803 ) 3,596 Other comprehensive income attributable to non-controlling interests — — (1,793 ) — (1,793 ) Other comprehensive income attributable to Mohegan Tribal Gaming Authority 1,803 — 1,803 (1,803 ) 1,803 Comprehensive income (loss) attributable to Mohegan Tribal Gaming Authority $ 90,245 $ 12,817 $ (10,469 ) $ (2,348 ) $ 90,245 ___________ (1) Includes the Pocono Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming. (2) Includes Mohegan Lacrosse, MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries. For the Nine Months Ended June 30, 2015 Authority Total Guarantor Subsidiaries (1) Total Non-Guarantor Subsidiaries and Entities (2) Consolidating/ Eliminating Adjustments Consolidated Revenues: Gaming $ 635,777 $ 201,686 $ — $ — $ 837,463 Food and beverage 45,708 20,983 120 — 66,811 Hotel 33,141 4,058 — — 37,199 Retail, entertainment and other 71,169 9,167 5,714 (3,819 ) 82,231 Gross revenues 785,795 235,894 5,834 (3,819 ) 1,023,704 Less-Promotional allowances (55,536 ) (14,892 ) (9 ) (1,073 ) (71,510 ) Net revenues 730,259 221,002 5,825 (4,892 ) 952,194 Operating costs and expenses: Gaming 341,772 144,222 — — 485,994 Food and beverage 25,191 6,172 — — 31,363 Hotel 10,248 4,158 — (3,639 ) 10,767 Retail, entertainment and other 29,322 3,653 2,366 (1,073 ) 34,268 Advertising, general and administrative 116,711 24,698 10,646 (11,109 ) 140,946 Corporate 12,471 — — 10,929 23,400 Depreciation and amortization 47,739 10,113 851 — 58,703 Loss on disposition of assets 843 2 — — 845 Severance 3,244 126 — — 3,370 Impairment of Project Horizon 2,502 — — — 2,502 Relinquishment liability reassessment (243 ) — — — (243 ) Total operating costs and expenses 589,800 193,144 13,863 (4,892 ) 791,915 Income (loss) from operations 140,459 27,858 (8,038 ) — 160,279 Other income (expense): Accretion of discount to the relinquishment liability (227 ) — — — (227 ) Interest income 32 4,636 5,813 (4,927 ) 5,554 Interest expense (71,260 ) (30,055 ) (11,304 ) 4,927 (107,692 ) Loss on interests in subsidiaries (11,079 ) (6,760 ) — 17,839 — Other income (expense), net 7 — (1,267 ) — (1,260 ) Total other expense (82,527 ) (32,179 ) (6,758 ) 17,839 (103,625 ) Net income (loss) 57,932 (4,321 ) (14,796 ) 17,839 56,654 Loss attributable to non-controlling interests — — 677 601 1,278 Net income (loss) attributable to Mohegan Tribal Gaming Authority $ 57,932 $ (4,321 ) $ (14,119 ) $ 18,440 $ 57,932 ___________ (1) Includes the Pocono Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming. (2) Includes Mohegan Lacrosse, MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries.
CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS	CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS For the Nine Months Ended June 30, 2016 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) $ 88,442 $ 12,817 $ (13,237 ) $ 2,645 $ 90,667 Adjustments to reconcile net income (loss) to net cash flows provided by operating activities: Depreciation and amortization 45,188 9,923 858 — 55,969 Loss on early extinguishment of debt — — 207 — 207 Payments of discounts (2,717 ) — — — (2,717 ) Amortization of debt issuance costs, premiums and discounts 6,904 — 348 — 7,252 Provision (recovery) for losses on receivables 570 (133 ) (5,512 ) — (5,075 ) Share based compensation — — 6,147 — 6,147 Loss on disposition of assets 327 14 — — 341 Loss from unconsolidated affiliates 583 — 755 — 1,338 Inter-company transactions (27,981 ) 23,312 7,306 (2,637 ) — Changes in operating assets and liabilities: (Increase) decrease in receivables 625 (269 ) (5,687 ) 626 (4,705 ) Increase in inventories (1,101 ) (76 ) — — (1,177 ) Increase in other assets (6,001 ) (23,510 ) (6,146 ) 24,277 (11,380 ) Increase (decrease) in trade payables (645 ) (1,044 ) 13 — (1,676 ) Increase (decrease) in accrued interest 16,979 — (6,513 ) — 10,466 Increase in other liabilities 3,219 4,807 25,033 (24,911 ) 8,148 Net cash flows provided by operating activities 124,392 25,841 3,572 — 153,805 Cash flows provided by (used in) investing activities: Purchases of property and equipment, including change in construction payables (31,957 ) (5,665 ) (104 ) — (37,726 ) Issuance of third-party loans and advances — (1,125 ) (3,104 ) — (4,229 ) Payments received on third-party loans and advances 124 — 13,400 — 13,524 (Increase) decrease in restricted cash, net (21 ) 279 (47,680 ) — (47,422 ) Proceeds from asset sales 161 — — — 161 Investments in unconsolidated affiliates (100 ) — — — (100 ) Inter-company transactions (38,375 ) (1,291 ) 35 39,631 — Net cash flows used in investing activities (70,168 ) (7,802 ) (37,453 ) 39,631 (75,792 ) Cash flows provided by (used in) financing activities: Senior Secured Credit Facility borrowings - Revolving 521,000 — — — 521,000 Senior Secured Credit Facility repayments - Revolving (523,000 ) — — — (523,000 ) Senior Secured Credit Facility repayments - Term Loan A (10,892 ) — — — (10,892 ) Senior Secured Credit Facility repayments - Term Loan B (28,430 ) — — — (28,430 ) Line of Credit borrowings 387,781 — — — 387,781 Line of Credit repayments (387,781 ) — — — (387,781 ) Proceeds from issuance of Senior Unsecured Notes 100,000 — — — 100,000 New Downs Lodging Credit Facility borrowings - Term Loan — — 25,000 — 25,000 New Downs Lodging Credit Facility repayments - Term Loan — — (1,562 ) — (1,562 ) Downs Lodging Credit Facility repayments - Term Loan — — (40,516 ) — (40,516 ) Borrowings from Mohegan Tribe — — 22,500 — 22,500 Repayments to Mohegan Tribe — — (25,500 ) — (25,500 ) Repayments of other long-term debt (365 ) — (259 ) — (624 ) Distributions to Mohegan Tribe (34,450 ) — — — (34,450 ) Payments of financing fees (3,403 ) — (1,678 ) — (5,081 ) Payments on capital lease obligations (615 ) (35 ) — 35 (615 ) Payments to acquire non-controlling interests — — (804 ) — (804 ) Non-controlling interest contributions — — 47,568 — 47,568 Inter-company transactions — (20,250 ) 59,916 (39,666 ) — Net cash flows provided by (used in) financing activities 19,845 (20,285 ) 84,665 (39,631 ) 44,594 Net increase (decrease) in cash and cash equivalents 74,069 (2,246 ) 50,784 — 122,607 Effect of exchange rate on cash and cash equivalents — — 308 — 308 Cash and cash equivalents at beginning of period 42,093 22,167 1,494 — 65,754 Cash and cash equivalents at end of period $ 116,162 $ 19,921 $ 52,586 $ — $ 188,669 ___________ (1) Includes the Pocono Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming. (2) Includes Mohegan Lacrosse, MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries. For the Nine Months Ended June 30, 2015 Authority Total Guarantor Subsidiaries (1) Total Non-Guarantor Subsidiaries and Entities (2) Consolidating/ Eliminating Adjustments Consolidated Cash flows provided by (used in) operating activities: Net income (loss) $ 57,932 $ (4,321 ) $ (14,796 ) $ 17,839 $ 56,654 Adjustments to reconcile net income (loss) to net cash flows provided by (used in) operating activities: Depreciation and amortization 47,739 10,113 851 — 58,703 Relinquishment liability reassessment (243 ) — — — (243 ) Accretion of discount to the relinquishment liability 227 — — — 227 Cash paid for accretion of discount to the relinquishment liability (778 ) — — — (778 ) Amortization of debt issuance costs and discounts 5,518 — 239 — 5,757 Provision for losses on receivables 447 270 2,682 — 3,399 Impairment of Project Horizon 2,502 — — — 2,502 Loss on disposition of assets 843 2 — — 845 Loss from unconsolidated affiliates 38 — 1,264 — 1,302 Inter-company transactions (18,858 ) 31,889 4,800 (17,831 ) — Changes in operating assets and liabilities: (Increase) decrease in receivables 1,856 (1,980 ) (810 ) 652 (282 ) Increase in inventories (808 ) (164 ) — — (972 ) Increase in other assets (876 ) (237 ) (5,170 ) (34 ) (6,317 ) Increase (decrease) in trade payables (6,448 ) (3,394 ) 39 — (9,803 ) Increase in accrued interest 19,622 — 437 — 20,059 Increase (decrease) in other liabilities 13,501 5,399 (4,844 ) (626 ) 13,430 Net cash flows provided by (used in) operating activities 122,214 37,577 (15,308 ) — 144,483 Cash flows provided by (used in) investing activities: Purchases of property and equipment, including change in construction payables (8,799 ) (2,698 ) (584 ) — (12,081 ) Issuance of third-party loans and advances — — (2,201 ) — (2,201 ) Payments received on third-party loans 117 — — — 117 Increase in restricted cash, net (27 ) (716 ) (39 ) — (782 ) Proceeds from asset sales 1,577 — — — 1,577 Investments in the New England Black Wolves — — (500 ) — (500 ) Inter-company transactions 8,558 (14,915 ) 37 6,320 — Net cash flows provided by (used in) investing activities 1,426 (18,329 ) (3,287 ) 6,320 (13,870 ) Cash flows provided by (used in) financing activities: Senior Secured Credit Facility borrowings - Revolving 299,000 — — — 299,000 Senior Secured Credit Facility repayments - Revolving (328,000 ) — — — (328,000 ) Senior Secured Credit Facility repayments - Term Loan A (5,469 ) — — — (5,469 ) Senior Secured Credit Facility repayments - Term Loan B (3,650 ) — — — (3,650 ) Line of Credit borrowings 332,124 — — — 332,124 Line of Credit repayments (335,165 ) — — — (335,165 ) Repayments to Mohegan Tribe — — (875 ) — (875 ) Repayments of other long-term debt (9,844 ) — (56 ) — (9,900 ) Principal portion of relinquishment liability payments (24,400 ) — — — (24,400 ) Distributions to Mohegan Tribe (32,500 ) — — — (32,500 ) Payments on capital lease obligations (726 ) (37 ) — 37 (726 ) Inter-company transactions — (13,855 ) 20,212 (6,357 ) — Net cash flows provided by (used in) financing activities (108,630 ) (13,892 ) 19,281 (6,320 ) (109,561 ) Net increase in cash and cash equivalents 15,010 5,356 686 — 21,052 Cash and cash equivalents at beginning of period 33,939 14,767 402 — 49,108 Cash and cash equivalents at end of period $ 48,949 $ 20,123 $ 1,088 $ — $ 70,160 ___________ (1) Includes the Pocono Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming. (2) Includes Mohegan Lacrosse, MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries.

ORGANIZATION (Details)

ORGANIZATION (Details)	9 Months Ended
	Jun. 30, 2016asegmentmember
Entity Information [Line Items]
Number of reportable segments | segment	2
Downs Racing, L.P.
Entity Information [Line Items]
General partnership interest percentage	99.99%
Backside, L.P.
Entity Information [Line Items]
General partnership interest percentage	99.99%
Mill Creek Land, L.P.
Entity Information [Line Items]
General partnership interest percentage	99.99%
Northeast Concessions, L.P.
Entity Information [Line Items]
General partnership interest percentage	99.99%
MMCT Venture, LLC
Entity Information [Line Items]
Membership or limited partnership interest percentage	50.00%
Mohegan Tribe of Indians of Connecticut
Entity Information [Line Items]
Size of tribe reservation (in acres)	595
Mohegan Tribe of Indians of Connecticut | Salishan-Mohegan, LLC
Entity Information [Line Items]
Membership or limited partnership interest percentage	10.85%
Mohegan Tribal Gaming Authority
Entity Information [Line Items]
Size of gaming and entertainment complex (in acres)	185
Number of members on management board, including tribal council members | member	9
Mohegan Basketball Club, LLC | WNBA, LLC
Entity Information [Line Items]
Membership or limited partnership interest percentage	4.20%
Mohegan Lacrosse, LLC | New England Black Wolves
Entity Information [Line Items]
Membership or limited partnership interest percentage	50.00%
Mohegan Lacrosse, LLC | New England Black Wolves
Entity Information [Line Items]
Membership or limited partnership interest percentage	50.00%
Mohegan Commercial Ventures-PA, LLC | Downs Racing, L.P.
Entity Information [Line Items]
General partnership interest percentage	0.01%
Mohegan Commercial Ventures-PA, LLC | Backside, L.P.
Entity Information [Line Items]
General partnership interest percentage	0.01%
Mohegan Commercial Ventures-PA, LLC | Mill Creek Land, L.P.
Entity Information [Line Items]
General partnership interest percentage	0.01%
Mohegan Commercial Ventures-PA, LLC | Northeast Concessions, L.P.
Entity Information [Line Items]
General partnership interest percentage	0.01%
Downs Racing, L.P.
Entity Information [Line Items]
Size of site on which gaming and entertainment complex is located (in acres)	400
Mohegan Ventures-Northwest, LLC | Salishan-Mohegan, LLC
Entity Information [Line Items]
Membership or limited partnership interest percentage	49.15%
Salishan-Mohegan, LLC | Salishan-Mohegan Two, LLC
Entity Information [Line Items]
Membership or limited partnership interest percentage	100.00%
Mohegan Ventures Wisconsin, LLC | Wisconsin Tribal Gaming, LLC
Entity Information [Line Items]
Membership or limited partnership interest percentage	100.00%
MTGA Gaming, LLC | Mohegan Gaming & Hospitality, LLC
Entity Information [Line Items]
Membership or limited partnership interest percentage	100.00%
Mohegan Gaming & Hospitality, LLC | Mohegan Resorts, LLC
Entity Information [Line Items]
Membership or limited partnership interest percentage	100.00%
Mohegan Resorts, LLC | Mohegan Resorts Mass, LLC
Entity Information [Line Items]
Membership or limited partnership interest percentage	100.00%
Mohegan Gaming Advisors | Mohegan New Jersey Entities
Entity Information [Line Items]
Membership or limited partnership interest percentage	100.00%
Mohegan Gaming Advisors | MGA Gaming MA, LLC
Entity Information [Line Items]
Membership or limited partnership interest percentage	100.00%
Mohegan Gaming Advisors | MGA Holding MA, LLC
Entity Information [Line Items]
Membership or limited partnership interest percentage	100.00%
Mohegan Gaming Advisors | Inspire Integrated Resort Co., Ltd
Entity Information [Line Items]
Membership or limited partnership interest percentage	50.32%
Mohegan Gaming Advisors | MGNV, LLC
Entity Information [Line Items]
Membership or limited partnership interest percentage	100.00%
Mohegan Gaming Advisors | MGLA, LLC
Entity Information [Line Items]
Membership or limited partnership interest percentage	100.00%
Mohegan Gaming Advisors | MGBR, LLC
Entity Information [Line Items]
Membership or limited partnership interest percentage	100.00%
MGA Holding NJ, LLC | Resorts Casino Hotel in Atlantic City, New Jersey
Entity Information [Line Items]
Membership or limited partnership interest percentage	10.00%
MGA Holding MA, LLC | MGA Palmer Partners, LLC
Entity Information [Line Items]
Membership or limited partnership interest percentage	100.00%
MGA Palmer Partners, LLC | Mohegan Sun Massachusetts, LLC
Entity Information [Line Items]
Membership or limited partnership interest percentage	100.00%

BASIS OF PRESENTATION - Restric

BASIS OF PRESENTATION - Restricted Cash (Details) - USD ($) $ in Thousands	1 Months Ended
	Jul. 30, 2016	Jun. 30, 2016	Feb. 29, 2016	Sep. 30, 2015
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash		$ 53,052		$ 1,762
Inspire Integrated Resort Co., Ltd | Cash
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash			$ 50,000
Inspire Integrated Resort Co., Ltd | Cash | Subsequent Event
Restricted Cash and Cash Equivalents Items [Line Items]
Increase in restricted cash	$ 50,000
KCC Corporation | Inspire Integrated Resort Co., Ltd
Restricted Cash and Cash Equivalents Items [Line Items]
KCC Corporation' membership interest (as a percent)			49.81%

BASIS OF PRESENTATION - Long-T

BASIS OF PRESENTATION - Long-Term Receivables (Details) - USD ($) $ in Thousands		3 Months Ended	9 Months Ended
		Jun. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Sep. 30, 2015
Notes, Loans and Financing Receivable, Gross, Noncurrent [Roll Forward]
Balance, beginning of period	[1]	$ 84,109	$ 102,338
Additions: Advances and other loans, including interest receivable		3,335	8,567
Additions: Development fees		1,446	7,260
Deductions: Payments received	[2]	(2,860)	(22,342)
Deductions: Adjustments	[3]		(9,793)
Balance, end of period	[1]	86,030	86,030
Interest receivable		47,900	47,900	$ 45,700	$ 43,400
Affiliates
Notes, Loans and Financing Receivable, Gross, Noncurrent [Roll Forward]
Balance, beginning of period	[1]	81,582	100,527
Additions: Advances and other loans, including interest receivable		2,839	7,273
Additions: Development fees		1,446	7,260
Deductions: Payments received	[2]	(2,818)	(22,218)
Deductions: Adjustments	[3]		(9,793)
Balance, end of period	[1]	83,049	83,049
Others
Notes, Loans and Financing Receivable, Gross, Noncurrent [Roll Forward]
Balance, beginning of period	[1]	2,527	1,811
Additions: Advances and other loans, including interest receivable		496	1,294
Additions: Development fees		0	0
Deductions: Payments received	[2]	(42)	(124)
Deductions: Adjustments	[3]		0
Balance, end of period	[1]	$ 2,981	$ 2,981
[1]	Includes interest receivable of $47.9 million, $45.7 million and $43.4 million as of June 30, 2016, March 31, 2016 and September 30, 2015, respectively.
[2]	Payments of receivables from affiliates primarily represent a partial repayment of the Salishan-Mohegan receivables.
[3]	Adjustments represent the write-off of the WTG receivables.

BASIS OF PRESENTATION - Reserv

BASIS OF PRESENTATION - Reserves For Doubtful Collection of Long-term Receivables (Details) - Allowance for Notes Receivable - USD ($) $ in Thousands		3 Months Ended	9 Months Ended
		Jun. 30, 2016	Jun. 30, 2016
Allowance for Notes, Loans and Financing Receivable, Noncurrent [Roll Forward]
Balance, beginning of period		$ 15,190	$ 31,070
Additions: Charges to bad debt expense		568	1,801
Deductions: Adjustments	[1]	(37)	(17,150)
Balance, end of period		15,721	15,721
Affiliates
Allowance for Notes, Loans and Financing Receivable, Noncurrent [Roll Forward]
Balance, beginning of period		15,153	31,028
Additions: Charges to bad debt expense		568	1,801
Deductions: Adjustments	[1]	0	(17,108)
Balance, end of period		15,721	15,721
Others
Allowance for Notes, Loans and Financing Receivable, Noncurrent [Roll Forward]
Balance, beginning of period		37	42
Additions: Charges to bad debt expense		0	0
Deductions: Adjustments	[1]	(37)	(42)
Balance, end of period		0	$ 0
Salishan-Mohegan, LLC
Allowance for Notes, Loans and Financing Receivable, Noncurrent [Roll Forward]
Write-off of receivables	[1]	7,300
Wisconsin Tribal Gaming, LLC
Allowance for Notes, Loans and Financing Receivable, Noncurrent [Roll Forward]
Write-off of receivables	[1]	$ 9,800
[1]	Adjustments to reserves for doubtful collection of receivables from affiliates include $7.3 million related to the Salishan-Mohegan receivables and $9.8 million related to the WTG receivables.

BASIS OF PRESENTATION - Fair V

BASIS OF PRESENTATION - Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Sep. 30, 2015	Aug. 31, 2013	Mar. 31, 2012
Senior Unsecured Notes | 2013 9 3/4% Senior Unsecured Notes
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Note stated interest rate	9.75%	9.75%	9.75%
Senior Subordinated Notes | 2012 11 % Senior Subordinated Notes
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Note stated interest rate	11.00%	11.00%		11.00%
Fair Value, Inputs, Level 2 | Senior Secured Credit Facility | Bank Credit Facility
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Credit facility value	$ 18,355
Fair Value, Inputs, Level 2 | Senior Secured Credit Facility | Senior Secured Credit Facility - Term Loan A
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Credit facility value	97,938
Fair Value, Inputs, Level 2 | Senior Secured Credit Facility | Senior Secured Credit Facility - Term Loan B
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Note value	771,754
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	$ 623,025
Note stated interest rate	9.75%
Fair Value, Inputs, Level 2 | Senior Unsecured Notes | 2015 Senior Unsecured Notes
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Note value	$ 97,625
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	$ 100,190
Note stated interest rate	11.00%
Fair Value, Inputs, Level 2 | Carrying Value | Senior Secured Credit Facility | Bank Credit Facility
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Credit facility value	$ 19,000
Fair Value, Inputs, Level 2 | Carrying Value | Senior Secured Credit Facility | Senior Secured Credit Facility - Term Loan A
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Credit facility value	98,288
Fair Value, Inputs, Level 2 | Carrying Value | Senior Secured Credit Facility | Senior Secured Credit Facility - Term Loan B
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Note value	765,495
Fair Value, Inputs, Level 2 | Carrying Value | Senior Unsecured Notes | 2013 9 3/4% Senior Unsecured Notes
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Note value	578,273
Fair Value, Inputs, Level 2 | Carrying Value | Senior Unsecured Notes | 2015 Senior Unsecured Notes
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Note value	97,986
Fair Value, Inputs, Level 2 | Carrying Value | Senior Subordinated Notes | 2012 11 % Senior Subordinated Notes
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Note value	$ 99,217

BASIS OF PRESENTATION - Share B

BASIS OF PRESENTATION - Share Based Compensation and Additional Cash Flow Information (Details) - USD ($) $ in Thousands	Jul. 01, 2016	Mar. 31, 2016	Jun. 30, 2016	Jun. 30, 2015
Accounting Policies [Abstract]
Share-based compensation expense			$ 6,100
Credit Facility | Senior Secured Credit Facility, Tern Loan A and B
Debt Instrument [Line Items]
Reduction in notes payable		$ 5,200	5,179	$ 4,169
Credit Facility | Senior Secured Credit Facility, Tern Loan A and B | Subsequent Event
Debt Instrument [Line Items]
Decrease in cash and cash equivalents for repayment of debt	$ 5,200
Promissory Notes | 2012 Mohegan Tribe Promissory Note
Debt Instrument [Line Items]
Reduction in notes payable		$ 6,000	$ 6,000	$ 0

LONG-TERM DEBT - Schedule of D

LONG-TERM DEBT - Schedule of Debt (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Sep. 30, 2015	Aug. 31, 2013	Mar. 31, 2013	Mar. 31, 2012
Debt Schedule [Abstract]
Long-term debt, excluding capital leases	$ 1,697,140	$ 1,666,344
Less: current portion of long-term debt	(31,300)	(55,194)
Long-term debt, net of current portion	1,665,840	1,611,150
Credit Facility | Senior Secured Credit Facility - Revolving, due June 2018
Debt Schedule [Abstract]
Long-term debt, excluding capital leases	19,000	21,000
Credit Facility | Senior Secured Credit Facility - Term Loan A, due June 2018, net of discount and debt issuance costs of $1,700 and $2,106 as of June 30, 2016 and September 30, 2015, respectively
Debt Schedule [Abstract]
Long-term debt, excluding capital leases	98,288	109,613
Unamortized discount and debt issuance costs	1,700	2,106
Credit Facility | Senior Secured Credit Facility - Term Loan B, due June 2018, net of discount and debt issuance costs of $12,679 and $14,918 as of June 30, 2016 and September 30, 2015, respectively
Debt Schedule [Abstract]
Long-term debt, excluding capital leases	765,495	792,078
Unamortized discount and debt issuance costs	12,679	14,918
Credit Facility | Downs Lodging Credit Facility, due July 2016, net of debt issuance costs of $254 as of September 30, 2015
Debt Schedule [Abstract]
Long-term debt, excluding capital leases	0	40,262
Unamortized discount and debt issuance costs		254
Credit Facility | New Downs Lodging Credit Facility, due November 2019, net of debt issuance costs of $1,376 as of June 30, 2016
Debt Schedule [Abstract]
Long-term debt, excluding capital leases	22,062	0
Unamortized discount and debt issuance costs	1,376
Senior Unsecured Notes | 2013 9 3/4% Senior Unsecured Notes, due September 2021, net of premium and debt issuance costs of $6,727 and $7,333 as of June 30, 2016 and September 30, 2015, respectively
Debt Schedule [Abstract]
Long-term debt, excluding capital leases	578,273	577,667
Unamortized discount and debt issuance costs	$ 6,727	$ 7,333
Note stated interest rate	9.75%	9.75%	9.75%
Senior Unsecured Notes | 2015 Senior Unsecured Notes, due December 2017, net of debt issuance costs of $2,014 as of June 30, 2016
Debt Schedule [Abstract]
Long-term debt, excluding capital leases	$ 97,986	$ 0
Unamortized discount and debt issuance costs	2,014
Senior Subordinated Notes | 2012 11 % Senior Subordinated Notes, due September 2018, net of discount and debt issuance costs of $973 and $1,251 as of June 30, 2016 and September 30, 2015, respectively
Debt Schedule [Abstract]
Long-term debt, excluding capital leases	99,217	98,939
Unamortized discount and debt issuance costs	$ 973	$ 1,251
Note stated interest rate	11.00%	11.00%			11.00%
Promissory Notes | 2012 Mohegan Tribe Minor's Trust Promissory Note, due March 2017
Debt Schedule [Abstract]
Long-term debt, excluding capital leases	$ 7,000	$ 16,000
Note stated interest rate	12.50%				10.00%
Promissory Notes | 2013 Mohegan Tribe Promissory Note, due December 2018
Debt Schedule [Abstract]
Long-term debt, excluding capital leases	$ 7,420	7,420
Note stated interest rate				4.00%
Other
Debt Schedule [Abstract]
Long-term debt, excluding capital leases	$ 2,399	$ 3,365

LONG-TERM DEBT - Maturities of

LONG-TERM DEBT - Maturities of Debt (Details) $ in Thousands	Jun. 30, 2016USD ($)
Maturities of Long-Term Debt
Less than 1 year	$ 31,300
1-3 years	1,091,145
3-5 years	14,723
More than 5 years	585,441
Total long-term debt	$ 1,722,609

LONG-TERM DEBT - Credit Facili

LONG-TERM DEBT - Credit Facilities (Details) - USD ($)	1 Months Ended				3 Months Ended	9 Months Ended
	Nov. 30, 2015	Aug. 31, 2015	Jul. 31, 2015	Nov. 30, 2013	Jun. 30, 2016	Jun. 30, 2016	Jun. 30, 2015	Sep. 30, 2015	Jul. 31, 2012
Debt Instrument [Line Items]
Accrued interest payable					$ 22,521,000	$ 22,521,000		$ 12,055,000
Senior Secured Credit Facility - Revolving, due June 2018 | Credit Facility
Debt Instrument [Line Items]
Increase in credit borrowings						521,000,000	$ 299,000,000
Prepayment on line of credit						523,000,000	328,000,000
Senior Secured Credit Facility - Term Loan A | Credit Facility
Debt Instrument [Line Items]
Prepayment on line of credit						10,892,000	5,469,000
Senior Secured Credit Facility - Term Loan B | Credit Facility
Debt Instrument [Line Items]
Increase in credit borrowings		$ 90,000,000
Prepayment on line of credit						28,430,000	3,650,000
Line of Credit | Credit Facility
Debt Instrument [Line Items]
Increase in credit borrowings						387,781,000	332,124,000
Letters of credit issued					0	0
Accrued interest payable					20,000	20,000		23,000
Borrowing capacity				$ 16,500,000
Prepayment on line of credit						387,781,000	335,165,000
Prior Downs Lodging Credit Facility | Credit Facility
Debt Instrument [Line Items]
Prepayment on line of credit						40,516,000	0
Prior Downs Lodging Credit Facility | Credit Facility | Downs Lodging, LLC
Debt Instrument [Line Items]
Loan face amount									$ 45,000,000
Credit facility outstanding	$ 40,500,000
Interest rate									13.00%
Prepayment on line of credit			$ 4,500,000
Downs Lodging Credit Facility | Credit Facility
Debt Instrument [Line Items]
Increase in credit borrowings						25,000,000	0
Prepayment on line of credit						1,562,000	$ 0
Downs Lodging Credit Facility | Credit Facility | Downs Lodging, LLC
Debt Instrument [Line Items]
Loan face amount	$ 25,000,000
Credit facility outstanding					23,400,000	23,400,000
Accrued interest payable					$ 78,000	$ 78,000		5,300,000
Debt covenant, maximum total debt subject to earlier maturity (as a percent)	5.00%
Periodic payment, monthly	$ 260,000
Downs Lodging Credit Facility | Credit Facility | Federal Funds Rate | Downs Lodging, LLC
Debt Instrument [Line Items]
Basis spread on variable rate	0.50%
Downs Lodging Credit Facility | Credit Facility | Base Rate | Downs Lodging, LLC
Debt Instrument [Line Items]
Basis spread on variable rate	2.50%
Downs Lodging Credit Facility | Credit Facility | Eurodollar Rate | Downs Lodging, LLC
Debt Instrument [Line Items]
Basis spread on variable rate	3.50%				3.50%
Variable rate at period end					0.50%	0.50%
Revolving Loans | Senior Secured Credit Facility - Revolving, due June 2018 | Credit Facility
Debt Instrument [Line Items]
Loan face amount				$ 100,000,000
Debt outstanding					$ 19,000,000	$ 19,000,000
Letters of credit issued					2,500,000	2,500,000
Credit facility outstanding					0	0
Remaining borrowing capacity					$ 78,500,000	$ 78,500,000
Revolving Loans | Senior Secured Credit Facility - Revolving, due June 2018 | Credit Facility | Minimum
Debt Instrument [Line Items]
Fee assessed on unused revolving credit				0.375%
Revolving Loans | Senior Secured Credit Facility - Revolving, due June 2018 | Credit Facility | Maximum
Debt Instrument [Line Items]
Fee assessed on unused revolving credit				0.50%
Revolving Loans | Senior Secured Credit Facility - Revolving, due June 2018 | Credit Facility | Base Rate
Debt Instrument [Line Items]
Basis spread on variable rate						3.00%
Variable rate at period end					3.50%	3.50%
Senior Secured Notes | Senior Secured Credit Facilities | Credit Facility
Debt Instrument [Line Items]
Loan face amount				$ 955,000,000
Accrued interest including commitment fees					$ 162,000	$ 162,000		$ 195,000
Senior Secured Notes | Senior Secured Credit Facility - Revolving, due June 2018 | Credit Facility | Federal Funds Rate
Debt Instrument [Line Items]
Basis spread on variable rate				0.50%
Senior Secured Notes | Senior Secured Credit Facility - Revolving, due June 2018 | Credit Facility | LIBOR
Debt Instrument [Line Items]
Basis spread on variable rate				1.00%
Senior Secured Notes | Senior Secured Credit Facility - Revolving, due June 2018 | Credit Facility | Base Rate | Minimum
Debt Instrument [Line Items]
Variable rate, leverage-based margin				2.50%
Senior Secured Notes | Senior Secured Credit Facility - Revolving, due June 2018 | Credit Facility | Base Rate | Maximum
Debt Instrument [Line Items]
Variable rate, leverage-based margin				3.50%
Senior Secured Notes | Senior Secured Credit Facility - Revolving, due June 2018 | Credit Facility | Eurodollar Rate | Minimum
Debt Instrument [Line Items]
Variable rate, leverage-based margin				3.50%
Senior Secured Notes | Senior Secured Credit Facility - Revolving, due June 2018 | Credit Facility | Eurodollar Rate | Maximum
Debt Instrument [Line Items]
Variable rate, leverage-based margin				4.50%
Senior Secured Notes | Senior Secured Credit Facility - Term Loan A | Credit Facility
Debt Instrument [Line Items]
Loan face amount				$ 125,000,000
Debt instrument, amortization of principal, percentage, year one				5.00%
Debt instrument, amortization of principal, percentage, year two				7.50%
Debt instrument, amortization of principal, percentage, year three				10.00%
Debt outstanding					$ 100,000,000	$ 100,000,000
Senior Secured Notes | Senior Secured Credit Facility - Term Loan A | Credit Facility | Federal Funds Rate
Debt Instrument [Line Items]
Basis spread on variable rate				0.50%
Senior Secured Notes | Senior Secured Credit Facility - Term Loan A | Credit Facility | LIBOR
Debt Instrument [Line Items]
Basis spread on variable rate				1.00%
Senior Secured Notes | Senior Secured Credit Facility - Term Loan A | Credit Facility | Base Rate | Minimum
Debt Instrument [Line Items]
Variable rate, leverage-based margin				2.50%
Senior Secured Notes | Senior Secured Credit Facility - Term Loan A | Credit Facility | Base Rate | Maximum
Debt Instrument [Line Items]
Variable rate, leverage-based margin				3.50%
Senior Secured Notes | Senior Secured Credit Facility - Term Loan A | Credit Facility | Eurodollar Rate
Debt Instrument [Line Items]
Basis spread on variable rate						4.00%
Variable rate at period end					0.46%	0.46%
Senior Secured Notes | Senior Secured Credit Facility - Term Loan A | Credit Facility | Eurodollar Rate | Minimum
Debt Instrument [Line Items]
Variable rate, leverage-based margin				3.50%
Senior Secured Notes | Senior Secured Credit Facility - Term Loan A | Credit Facility | Eurodollar Rate | Maximum
Debt Instrument [Line Items]
Variable rate, leverage-based margin				4.50%
Senior Secured Notes | Senior Secured Credit Facility - Term Loan B | Credit Facility
Debt Instrument [Line Items]
Loan face amount				$ 730,000,000
Debt instrument, amortization of principal, percentage, annual				1.00%
Debt outstanding					$ 778,200,000	$ 778,200,000
Fee assessed on unused revolving credit						0.50%
Senior Secured Notes | Senior Secured Credit Facility - Term Loan B | Credit Facility | LIBOR
Debt Instrument [Line Items]
Basis spread on variable rate				4.50%
Variable rate basis, minimum				1.00%
Senior Secured Notes | Senior Secured Credit Facility - Term Loan B | Credit Facility | Base Rate
Debt Instrument [Line Items]
Basis spread on variable rate				3.50%
Variable rate basis, minimum				2.00%
Senior Secured Notes | Senior Secured Credit Facility - Term Loan B | Credit Facility | Eurodollar Rate
Debt Instrument [Line Items]
Basis spread on variable rate						4.50%
Variable rate at period end					1.00%	1.00%

LONG-TERM DEBT - Senior Unsecu

LONG-TERM DEBT - Senior Unsecured Notes (Details) - USD ($)	Nov. 20, 2015	Aug. 31, 2015	Jun. 30, 2016	Nov. 30, 2015	Sep. 30, 2015	Aug. 31, 2013
Debt Instrument [Line Items]
Accrued interest payable			$ 22,521,000		$ 12,055,000
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 private placement		$ 85,000,000
Amount outstanding		$ 585,000,000
Redemption price as a percentage of principal						100.00%
Redeemable rate after cutoff						101.00%
Redeemable rate upon certain conditions						100.00%
Accrued interest payable			$ 19,000,000		$ 4,800,000
Senior Unsecured Notes | 2015 Senior Unsecured Notes
Debt Instrument [Line Items]
Loan face amount	$ 100,000,000
Prepaid interest			$ 1,100,000
Redemption price as a percentage of principal	100.00%
Senior Unsecured Notes | 2015 Senior Unsecured Notes | If redeemed within one year
Debt Instrument [Line Items]
Premium rate on early redemption	0.25%
Senior Unsecured Notes | 2015 Senior Unsecured Notes | LIBOR
Debt Instrument [Line Items]
Basis spread on variable rate	4.45%		4.45%
Variable rate at period end			0.65%
Credit Facility | Facility Agreement for Senior Unsecured Notes
Debt Instrument [Line Items]
Borrowing capacity				$ 200,000,000

LONG-TERM DEBT - Senior Subord

LONG-TERM DEBT - Senior Subordinated Notes (Details) - USD ($)	Jun. 30, 2016	Sep. 30, 2015	Aug. 31, 2013	Mar. 31, 2012
Debt Instrument [Line Items]
Accrued interest payable	$ 22,521,000	$ 12,055,000
2012 11 % Senior Subordinated Notes | Senior Subordinated Notes
Debt Instrument [Line Items]
Loan face amount				$ 344,200,000
Note stated interest rate	11.00%	11.00%		11.00%
Redeemable rate before cutoff				100.00%
Redeemable rate after cutoff				101.00%
Redeemable rate upon certain conditions				100.00%
Payment in Kind (PIK) interest rate				2.00%
Debt instrument, repurchase amount		$ 175,000,000	$ 69,000,000
Notes payable	$ 100,200,000
Accrued interest payable	$ 3,200,000	$ 490,000

LONG-TERM DEBT - Promissory No

LONG-TERM DEBT - Promissory Notes (Details) - USD ($)	Jan. 15, 2016	Dec. 31, 2015	Nov. 30, 2015	Mar. 31, 2012	Dec. 31, 2016	Jun. 30, 2016	Sep. 30, 2015	Mar. 31, 2013
Debt Instrument [Line Items]
Accrued interest payable						$ 22,521,000	$ 12,055,000
Aggregate principal amount						$ 1,722,609,000
2015 Mohegan Tribe Promissory Note | Mohegan Gaming Advisors | Affiliates
Debt Instrument [Line Items]
Quarterly amortization of principal	$ 8,500,000
Notes Payable, Related Parties, Current			$ 22,500,000
Financing rate (as a percent)			5.00%
2012 Mohegan Tribe Promissory Note | Promissory Notes
Debt Instrument [Line Items]
Loan face amount				$ 20,000,000
Note stated interest rate				10.00%		12.50%
Quarterly amortization of principal					$ 1,500,000
Accrued interest payable						$ 2,000	1,300,000
Repayments of debt		$ 6,000,000
Aggregate principal amount						7,000,000
2012 Mohegan Tribe Promissory Note | Promissory Notes | Commencing September 30, 2015 through March 31, 2016
Debt Instrument [Line Items]
Periodic payment, interest				$ 800,000
2012 Mohegan Tribe Promissory Note | Promissory Notes | Commencing December 31, 2012 through March 31, 2014
Debt Instrument [Line Items]
Quarterly amortization of principal				500,000
2012 Mohegan Tribe Promissory Note | Promissory Notes | On July 1, 2014 and September 30, 2015
Debt Instrument [Line Items]
Quarterly amortization of principal				500,000
2012 Mohegan Tribe Promissory Note | Promissory Notes | Commencing December 31, 2015 through September 30, 2016
Debt Instrument [Line Items]
Quarterly amortization of principal				1,500,000
2012 Mohegan Tribe Promissory Note | Promissory Notes | At maturity
Debt Instrument [Line Items]
Quarterly amortization of principal				$ 10,000,000
2013 Mohegan Tribe Promissory Note | Promissory Notes
Debt Instrument [Line Items]
Loan face amount								$ 7,400,000
Note stated interest rate								4.00%
Accrued interest payable						$ 1,000	$ 1,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details)	Feb. 28, 2015arooms	Jun. 30, 2016USD ($)	Jun. 30, 2015USD ($)	Jun. 30, 2016USD ($)	Jun. 30, 2015USD ($)	Sep. 30, 2015USD ($)
Related Party Transaction [Line Items]
Distributions to Mohegan Tribe				$ 34,450,000	$ 32,500,000
Mohegan Tribe of Indians of Connecticut
Related Party Transaction [Line Items]
Distributions to Mohegan Tribe		$ 13,300,000	$ 12,500,000	34,500,000	32,500,000
Expenses for services provided to related party		7,000,000	7,200,000	21,800,000	21,400,000
Prepaid expenses to related party		7,100,000		7,100,000		$ 0
Incurred interest expense associated with a related party debt		364,000	529,000	1,500,000	1,600,000
Mohegan Tribal Utility Authority
Related Party Transaction [Line Items]
Utilities purchased from related party		$ 4,200,000	$ 3,900,000	$ 12,000,000	$ 13,300,000
Mohegan Tribal Finance Authority
Related Party Transaction [Line Items]
Fourth Amendment, Amount of acres released for use (in acres) | a	1.2
Fourth Amendment, Amount of rooms to be developed (in rooms) | rooms	400
Duration of the term of the Fourth Amendment	28 years 4 months

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details)	Aug. 12, 2016	Jun. 30, 2016USD ($)	Jun. 30, 2015USD ($)	Jun. 30, 2016USD ($)gaming_facilityslot_machine	Jun. 30, 2015USD ($)	Sep. 30, 2015USD ($)
Slot Win Contributions
Commitments and Contingencies [Line Items]
Contribution frequency period				12 months
Contribution determination criteria 1, percent of gross revenues from slot machines, lesser of				30.00%
Contribution determination criteria 2a, lesser of, percent of gross revenues from slot machines, greater of				25.00%
Contribution determination criteria 2b, lesser of, set cash contribution				$ 80,000,000
Contribution rate applied to excess free promotional play revenues in excess of limitation, if other than standard rate				25.00%
Limitation of excluded free promotional play as a percent of gross revenues from slot machines				11.00%
Slot win contributions		$ 37,000,000	$ 37,000,000	$ 109,600,000	$ 107,800,000
Slot win contributions outstanding		11,400,000		$ 11,400,000		$ 11,900,000
Pennsylvania Slot Machine Tax
Commitments and Contingencies [Line Items]
Tax rate applied to percent of gross revenues from slot machines				55.00%
Portion of taxed revenues subject to minimum annual local share assessment				2.00%
Minimum annual local share assessment				$ 10,000,000
Escrow deposit for tax payments		1,500,000		1,500,000
Slot machine tax expense recognized		31,100,000	31,100,000	91,800,000	88,700,000
Slot machine tax expense, outstanding		3,400,000		$ 3,400,000		4,700,000
Pennsylvania Slot Machine Tax | Downs Racing, L.P.
Commitments and Contingencies [Line Items]
Number of slot machines at Mohegan Sun at Pocono permitted by license | slot_machine				3,000
Permitted slot machine capacity (in slot machines) | slot_machine				5,000
Pennsylvania Table Game Tax
Commitments and Contingencies [Line Items]
Initial tax rate				12.00%
Additional local tax				2.00%
Table game tax expense recognized		1,600,000	1,800,000	$ 4,700,000	5,200,000
Table game tax expense outstanding		157,000		$ 157,000		148,000
Pennsylvania Table Game Tax | Subsequent Event
Commitments and Contingencies [Line Items]
Initial tax rate	14.00%
Additional local tax	2.00%
Pennsylvania Regulatory Fee
Commitments and Contingencies [Line Items]
Fee rate, percent of gross revenues from slot machines and table games				1.50%
Regulatory fee recognized		1,200,000	1,200,000	$ 3,500,000	3,400,000
Regulatory fee outstanding		94,000		94,000		70,000
Pennsylvania Regulatory Fee | Subsequent Event
Commitments and Contingencies [Line Items]
Fee rate, percent of gross revenues from slot machines and table games	1.70%
Pennsylvania Gaming Control Board Loans
Commitments and Contingencies [Line Items]
Loans granted by PGCB				36,100,000
Additional Loans granted by PGCB				$ 63,800,000
Number of authorized gaming facilities | gaming_facility				14
Number of authorized gaming facilities that have commenced operations | gaming_facility				12
PGCB loan repayment period				10 years
PGCB loan repayment expense		156,000	155,000	$ 469,000	468,000
Horsemen's Agreement
Commitments and Contingencies [Line Items]
Purses earned by horsemen and other fees outstanding		6,400,000		6,400,000		$ 7,400,000
Priority Distribution Agreement
Commitments and Contingencies [Line Items]
Minimum annual limit of priority distribution payments				40,000,000
Priority distribution payments		$ 10,000,000	$ 10,000,000	$ 30,000,000	$ 21,500,000

COWLITZ PROJECT (Details)

COWLITZ PROJECT (Details) $ in Thousands	1 Months Ended			3 Months Ended	9 Months Ended	12 Months Ended
	Apr. 30, 2016USD ($)	Dec. 31, 2015USD ($)	Mar. 31, 2015USD ($)	Jun. 30, 2016USD ($)	Jun. 30, 2016USD ($)gaming_machinetable_game	Sep. 30, 2014table_game	Sep. 30, 2015USD ($)	Dec. 31, 2006a
Salishan-Mohegan | Affiliates
Schedule of Long-term Development Projects [Line Items]
Receivables and accrued interest				$ 78,600	$ 78,600		$ 90,700
Reserve for doubtful collections				15,700	15,700		$ 21,200
Development fees				$ 1,500	$ 7,300
Salishan-Mohegan | Cowlitz Tribe
Schedule of Long-term Development Projects [Line Items]
Additional receivable recorded	$ 344
Salishan-Mohegan | Cowlitz Project
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%
Accounts receivable repaid		$ 19,400
Notes receivable term		7 years
Additional interest rate (as a percent)		1.00%
Financing rate (as a percent)		12.50%
Salishan-Mohegan | Cowlitz Project | Cowlitz Tribe | Land
Schedule of Long-term Development Projects [Line Items]
Property and equipment, net			$ 20,000
Salishan-Mohegan | Cowlitz Project | CTGA
Schedule of Long-term Development Projects [Line Items]
Reduction in notes payable			$ 342
Salishan-Mohegan | Cowlitz Project | CTGA | Land
Schedule of Long-term Development Projects [Line Items]
Property and equipment, net	$ 686
Cowlitz Tribe | Cowlitz Project
Schedule of Long-term Development Projects [Line Items]
Number of authorized gaming machines, operation | gaming_machine					3,000
Number of authorized table games, operation | table_game						75
Number of authorized gaming machines, leasing | gaming_machine					1,075
Number of authorized gaming facilities | table_game					60

SEGMENT REPORTING (Details)

SEGMENT REPORTING (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2016USD ($)	Jun. 30, 2015USD ($)	Jun. 30, 2016USD ($)segment	Jun. 30, 2015USD ($)	Sep. 30, 2015USD ($)
Segment Reporting [Abstract]
Number of reportable segments | segment			2
Segment Reporting Information [Line Items]
Net revenues	$ 323,427	$ 325,039	$ 988,402	$ 952,194
Income (loss) from operations	57,997	61,499	188,331	160,279
Accretion of discount to the relinquishment liability	0	0	0	(227)
Interest income	2,284	1,906	6,469	5,554
Interest expense	(33,949)	(35,660)	(102,294)	(107,692)
Loss on modification and early extinguishment of debt	(277)	0	(484)	0
Other expense, net	(495)	(50)	(1,355)	(1,260)
Net income	25,560	27,695	90,667	56,654
(Income) loss attributable to non-controlling interests	478	439	(2,225)	1,278
Net income attributable to Mohegan Tribal Gaming Authority	26,038	28,134	88,442	57,932
Comprehensive income:
Foreign currency translation	(606)	0	3,596	0
Other comprehensive income (loss)	(606)	0	3,596	0
Other comprehensive (income) loss attributable to non-controlling interests	384	0	(1,793)	0
Other comprehensive income (loss) attributable to Mohegan Tribal Gaming Authority	(222)	0	1,803	0
Comprehensive income attributable to Mohegan Tribal Gaming Authority	25,816	28,134	90,245	57,932
Capital expenditures incurred			27,695	9,038
Total assets	2,169,385		2,169,385		$ 2,020,133
Mohegan Sun
Comprehensive income:
Capital expenditures incurred			23,666	6,899
Total assets	1,342,583		1,342,583		1,332,458
Mohegan Sun Pocono
Comprehensive income:
Capital expenditures incurred			3,914	2,087
Total assets	547,306		547,306		555,449
Corporate and other
Comprehensive income:
Capital expenditures incurred			115	52
Total assets	279,496		279,496		$ 132,226
Operating Segments | Mohegan Sun
Segment Reporting Information [Line Items]
Net revenues	244,123	246,840	755,392	732,903
Income (loss) from operations	50,520	54,557	171,251	148,573
Operating Segments | Mohegan Sun Pocono
Segment Reporting Information [Line Items]
Net revenues	76,450	77,932	223,160	218,456
Income (loss) from operations	11,172	12,842	30,910	31,423
Operating Segments | Corporate and other
Segment Reporting Information [Line Items]
Net revenues	4,127	1,540	13,669	4,654
Income (loss) from operations	(3,695)	(5,900)	(13,830)	(19,717)
Intersegment Elimination
Segment Reporting Information [Line Items]
Net revenues	$ (1,273)	$ (1,273)	$ (3,819)	$ (3,819)

SUPPLEMENTAL CONDENSED CONSOL36

SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL STATEMENT INFORMATION - Introduction (Details)	Jun. 30, 2016
Pocono Downs Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Ownership percentage	100.00%
Mohegan Basketball Club, LLC
Condensed Financial Statements, Captions [Line Items]
Ownership percentage	100.00%
Mohegan Golf, LLC
Condensed Financial Statements, Captions [Line Items]
Ownership percentage	100.00%
Mohegan Ventures-Northwest, LLC
Condensed Financial Statements, Captions [Line Items]
Ownership percentage	100.00%
Mohegan Ventures Wisconsin, LLC
Condensed Financial Statements, Captions [Line Items]
Ownership percentage	100.00%
Wisconsin Tribal Gaming, LLC
Condensed Financial Statements, Captions [Line Items]
Ownership percentage	100.00%
MTGA Gaming, LLC
Condensed Financial Statements, Captions [Line Items]
Ownership percentage	100.00%

SUPPLEMENTAL CONDENSED CONSOL37

SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL STATEMENT INFORMATION - BALANCE SHEETS (Details) - USD ($) $ in Thousands	Jun. 30, 2016		Mar. 31, 2016	Sep. 30, 2015		Jun. 30, 2015		Mar. 31, 2015	Sep. 30, 2014
Current assets:
Cash and cash equivalents	$ 188,669			$ 65,754		$ 70,160			$ 49,108
Restricted cash	53,052			1,762
Receivables, net	39,091			53,944
Inventories	16,723			15,546
Prepaid expenses	16,194			9,033
Other current assets	6,048			9,497
Total current assets	319,777			155,536
Non-current assets:
Property and equipment, net	1,323,074			1,352,055
Goodwill	39,459			39,459
Other intangible assets, net	406,303			406,718
Other assets, net	80,772			66,365
Inter-company receivables	0			0
Investment in subsidiaries	0			0
Total assets	2,169,385			2,020,133
Current liabilities:
Current portion of long-term debt	24,300			49,194
Due to Mohegan Tribe	7,000			6,000
Current portion of capital leases	848			824
Trade payables	13,282			15,016
Construction payables	3,106			13,137
Accrued interest payable	22,521			12,055
Other current liabilities	147,684			141,280
Total current liabilities	218,741			237,506
Non-current liabilities:
Long-term debt, net of current portion	1,658,420			1,593,730
Due to Mohegan Tribe, net of current portion	7,420			17,420
Capital leases, net of current portion	882			1,521
Other long-term liabilities	2,353			1,915
Inter-company payables	0			0
Accumulated losses in excess of investment in subsidiaries	0			0
Total liabilities	1,887,816			1,852,092
Capital:
Retained earnings	223,444			169,452
Accumulated other comprehensive income	1,803			0
Mohegan Tribal Gaming Authority total capital	225,247			169,452
Non-controlling interests	56,322			(1,411)
Total capital	281,569		$ 269,865	168,041		150,056		$ 134,861	124,827
Total liabilities and capital	2,169,385			2,020,133
Consolidating/Eliminating Adjustments
Current assets:
Cash and cash equivalents	0			0		0			0
Restricted cash	0			0
Receivables, net	(2,276)			(1,646)
Inventories	0			0
Prepaid expenses	0			0
Other current assets	0			0
Total current assets	(2,276)			(1,646)
Non-current assets:
Property and equipment, net	0			0
Goodwill	0			0
Other intangible assets, net	0			0
Other assets, net	(30,198)			(5,960)
Inter-company receivables	(371,111)			(348,381)
Investment in subsidiaries	(381,864)			(328,462)
Total assets	(785,449)			(684,449)
Current liabilities:
Current portion of long-term debt	0			0
Due to Mohegan Tribe	0			0
Current portion of capital leases	(52)			(48)
Trade payables	0			0
Construction payables	0			0
Accrued interest payable	0			0
Other current liabilities	(2,224)			(1,598)
Total current liabilities	(2,276)			(1,646)
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	(5,731)			(5,770)
Other long-term liabilities	(24,285)			0
Inter-company payables	(371,111)			(348,381)
Accumulated losses in excess of investment in subsidiaries	(41,571)			(40,873)
Total liabilities	(444,974)			(396,670)
Capital:
Retained earnings	(340,211)			(286,128)
Accumulated other comprehensive income	(1,803)
Mohegan Tribal Gaming Authority total capital	(342,014)			(286,128)
Non-controlling interests	1,539			(1,651)
Total capital	(340,475)			(287,779)
Total liabilities and capital	(785,449)			(684,449)
Authority
Current assets:
Cash and cash equivalents	116,162			42,093		48,949			33,939
Restricted cash	15			62
Receivables, net	28,218			29,134
Inventories	15,502			14,401
Prepaid expenses	14,965			6,123
Other current assets	5,925			9,446
Total current assets	180,787			101,259
Non-current assets:
Property and equipment, net	1,076,762			1,098,588
Goodwill	0			0
Other intangible assets, net	120,196			120,281
Other assets, net	10,292			10,711
Inter-company receivables	269,105			254,348
Investment in subsidiaries	381,864			328,462
Total assets	2,039,006			1,913,649
Current liabilities:
Current portion of long-term debt	21,075			46,248
Due to Mohegan Tribe	0			0
Current portion of capital leases	848			824
Trade payables	11,720			12,365
Construction payables	2,901			11,149
Accrued interest payable	22,440			5,461
Other current liabilities	112,554			108,911
Total current liabilities	171,538			184,958
Non-current liabilities:
Long-term debt, net of current portion	1,639,258			1,555,487
Due to Mohegan Tribe, net of current portion	0			0
Capital leases, net of current portion	882			1,521
Other long-term liabilities	1,765			1,915
Inter-company payables	0			0
Accumulated losses in excess of investment in subsidiaries	0			0
Total liabilities	1,813,443			1,743,881
Capital:
Retained earnings	223,760			169,768
Accumulated other comprehensive income	1,803
Mohegan Tribal Gaming Authority total capital	225,563			169,768
Non-controlling interests	0			0
Total capital	225,563			169,768
Total liabilities and capital	2,039,006			1,913,649
Total Guarantor Subsidiaries
Current assets:
Cash and cash equivalents	19,921	[1],[2]		22,167	[2],[3]	20,123	[4]		14,767	[4]
Restricted cash	2,321	[1]		1,661	[3]
Receivables, net	3,987	[1]		3,585	[3]
Inventories	1,221	[1]		1,145	[3]
Prepaid expenses	1,187	[1]		2,877	[3]
Other current assets	123	[1]		51	[3]
Total current assets	28,760	[1]		31,486	[3]
Non-current assets:
Property and equipment, net	209,055	[1]		214,778	[3]
Goodwill	39,459	[1]		39,459	[3]
Other intangible assets, net	284,196	[1]		284,418	[3]
Other assets, net	30,260	[1]		4,017	[3]
Inter-company receivables	102,006	[1]		94,033	[3]
Investment in subsidiaries	0	[1]		0	[3]
Total assets	693,736	[1]		668,191	[3]
Current liabilities:
Current portion of long-term debt	0	[1]		0	[3]
Due to Mohegan Tribe	0	[1]		0	[3]
Current portion of capital leases	52	[1]		48	[3]
Trade payables	1,520	[1]		2,564	[3]
Construction payables	205	[1]		1,888	[3]
Accrued interest payable	0	[1]		0	[3]
Other current liabilities	34,857	[1]		29,699	[3]
Total current liabilities	36,634	[1]		34,199	[3]
Non-current liabilities:
Long-term debt, net of current portion	0	[1]		0	[3]
Due to Mohegan Tribe, net of current portion	0	[1]		0	[3]
Capital leases, net of current portion	5,731	[1]		5,770	[3]
Other long-term liabilities	588	[1]		0	[3]
Inter-company payables	255,554	[1]		246,380	[3]
Accumulated losses in excess of investment in subsidiaries	41,571	[1]		40,873	[3]
Total liabilities	340,078	[1]		327,222	[3]
Capital:
Retained earnings	353,658	[1]		340,969	[3]
Accumulated other comprehensive income	0
Mohegan Tribal Gaming Authority total capital	353,658	[1]		340,969	[3]
Non-controlling interests	0	[1]		0	[3]
Total capital	353,658	[1]		340,969	[3]
Total liabilities and capital	693,736	[1]		668,191	[3]
Total Non-Guarantor Subsidiaries and Entities
Current assets:
Cash and cash equivalents	52,586	[5],[6]		1,494	[6],[7]	$ 1,088	[8]		$ 402	[8]
Restricted cash	50,716	[5]		39	[7]
Receivables, net	9,162	[5]		22,871	[7]
Inventories	0	[5]		0	[7]
Prepaid expenses	42	[5]		33	[7]
Other current assets	0	[5]		0	[7]
Total current assets	112,506	[5]		24,437	[7]
Non-current assets:
Property and equipment, net	37,257	[5]		38,689	[7]
Goodwill	0	[5]		0	[7]
Other intangible assets, net	1,911	[5]		2,019	[7]
Other assets, net	70,418	[5]		57,597	[7]
Inter-company receivables	0	[5]		0	[7]
Investment in subsidiaries	0	[5]		0	[7]
Total assets	222,092	[5]		122,742	[7]
Current liabilities:
Current portion of long-term debt	3,225	[5]		2,946	[7]
Due to Mohegan Tribe	7,000	[5]		6,000	[7]
Current portion of capital leases	0	[5]		0	[7]
Trade payables	42	[5]		87	[7]
Construction payables	0	[5]		100	[7]
Accrued interest payable	81	[5]		6,594	[7]
Other current liabilities	2,497	[5]		4,268	[7]
Total current liabilities	12,845	[5]		19,995	[7]
Non-current liabilities:
Long-term debt, net of current portion	19,162	[5]		38,243	[7]
Due to Mohegan Tribe, net of current portion	7,420	[5]		17,420	[7]
Capital leases, net of current portion	0	[5]		0	[7]
Other long-term liabilities	24,285	[5]		0	[7]
Inter-company payables	115,557	[5]		102,001	[7]
Accumulated losses in excess of investment in subsidiaries	0	[5]		0	[7]
Total liabilities	179,269	[5]		177,659	[7]
Capital:
Retained earnings	(13,763)	[5]		(55,157)	[7]
Accumulated other comprehensive income	1,803
Mohegan Tribal Gaming Authority total capital	(11,960)	[5]		(55,157)	[7]
Non-controlling interests	54,783	[5]		240	[7]
Total capital	42,823	[5]		(54,917)	[7]
Total liabilities and capital	$ 222,092	[5]		$ 122,742	[7]
[1]	Includes the Pocono Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming.
[2]	Includes the Pocono Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming.
[3]	Includes the Pocono Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming.
[4]	Includes the Pocono Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming.
[5]	Includes Mohegan Lacrosse, MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries.
[6]	Includes Mohegan Lacrosse, MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries.
[7]	Includes Mohegan Lacrosse, MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries.
[8]	Includes Mohegan Lacrosse, MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries.

SUPPLEMENTAL CONDENSED CONSOL38

SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL STATEMENT INFORMATION - STATEMENTS OF INCOME (LOSS) AND COMPREHENSIVE INCOME (Details) - USD ($) $ in Thousands		3 Months Ended				9 Months Ended
		Jun. 30, 2016		Jun. 30, 2015		Jun. 30, 2016		Jun. 30, 2015
Revenues:
Gaming		$ 276,807		$ 284,713		$ 865,889		$ 837,463
Food and beverage		23,608		23,021		66,808		66,811
Hotel		14,222		12,700		38,639		37,199
Retail, entertainment and other		34,286		29,825		89,031		82,231
Gross revenues		348,923		350,259		1,060,367		1,023,704
Less-Promotional allowances		(25,496)		(25,220)		(71,965)		(71,510)
Net revenues		323,427		325,039		988,402		952,194
Operating costs and expenses:
Gaming		164,302		164,229		495,060		485,994
Food and beverage		10,674		10,323		30,807		31,363
Hotel		4,229		3,788		11,731		10,767
Retail, entertainment and other		12,872		12,447		30,691		34,268
Advertising, general and administrative		47,649		46,522		148,871		140,946
Corporate		7,520		7,119		26,601		23,400
Depreciation and amortization		18,172		19,086		55,969		58,703
Loss on disposition of assets		12		26		341		845
Severance		0		0		0		3,370
Impairment of Project Horizon		0		0		0		2,502
Relinquishment liability reassessment		0		0		0		(243)
Total operating costs and expenses		265,430		263,540		800,071		791,915
Income from operations		57,997		61,499		188,331		160,279
Other income (expense):
Accretion of discount to the relinquishment liability		0		0		0		(227)
Interest income		2,284		1,906		6,469		5,554
Interest expense		(33,949)		(35,660)		(102,294)		(107,692)
Loss on modification and early extinguishment of debt		(277)		0		(484)		0
Income (loss) on interests in subsidiaries		0		0		0		0
Other income (expense), net		(495)		(50)		(1,355)		(1,260)
Total other expense		(32,437)		(33,804)		(97,664)		(103,625)
Net income		25,560		27,695		90,667		56,654
(Income) loss attributable to non-controlling interests		478		439		(2,225)		1,278
Net income attributable to Mohegan Tribal Gaming Authority		26,038		28,134		88,442		57,932
Foreign currency translation		(606)		0		3,596		0
Other comprehensive income (loss)		(606)		0		3,596		0
Other comprehensive (income) loss attributable to non-controlling interests		384		0		(1,793)		0
Other comprehensive income (loss) attributable to Mohegan Tribal Gaming Authority		(222)		0		1,803		0
Comprehensive income attributable to Mohegan Tribal Gaming Authority		25,816		28,134		90,245		57,932
Consolidating/Eliminating Adjustments
Revenues:
Gaming		0		0		0		0
Food and beverage		0		0		0		0
Hotel		0		0		0		0
Retail, entertainment and other		(2,660)		(1,273)		(11,022)		(3,819)
Gross revenues		(2,660)		(1,273)		(11,022)		(3,819)
Less-Promotional allowances		(1,161)		(733)		(1,446)		(1,073)
Net revenues		(3,821)		(2,006)		(12,468)		(4,892)
Operating costs and expenses:
Gaming		0		0		0		0
Food and beverage		0		0		0		0
Hotel		(1,241)		(1,213)		(3,724)		(3,639)
Retail, entertainment and other		(1,148)		(733)		(1,452)		(1,073)
Advertising, general and administrative		(5,309)		(3,910)		(19,139)		(11,109)
Corporate		3,877		3,850		11,847		10,929
Depreciation and amortization		0		0		0		0
Loss on disposition of assets		0		0		0		0
Severance								0
Impairment of Project Horizon								0
Relinquishment liability reassessment								0
Total operating costs and expenses		(3,821)		(2,006)		(12,468)		(4,892)
Income from operations		0		0		0		0
Other income (expense):
Accretion of discount to the relinquishment liability								0
Interest income		(2,462)		(1,728)		(7,057)		(4,927)
Interest expense		2,462		1,728		7,057		4,927
Loss on modification and early extinguishment of debt		0				0
Income (loss) on interests in subsidiaries		(1,869)		2,651		2,645		17,839
Other income (expense), net		0		0		0		0
Total other expense		(1,869)		2,651		2,645		17,839
Net income		(1,869)		2,651		2,645		17,839
(Income) loss attributable to non-controlling interests		167		222		(3,190)		601
Net income attributable to Mohegan Tribal Gaming Authority		(1,702)		2,873		(545)		18,440
Foreign currency translation		222				(1,803)
Other comprehensive income (loss)		222				(1,803)
Other comprehensive (income) loss attributable to non-controlling interests		0				0
Other comprehensive income (loss) attributable to Mohegan Tribal Gaming Authority		222				(1,803)
Comprehensive income attributable to Mohegan Tribal Gaming Authority		(1,480)				(2,348)
Authority
Revenues:
Gaming		206,707		213,199		659,396		635,777
Food and beverage		15,501		15,378		44,454		45,708
Hotel		12,654		11,222		34,327		33,141
Retail, entertainment and other		25,542		24,556		68,762		71,169
Gross revenues		260,404		264,355		806,939		785,795
Less-Promotional allowances		(18,864)		(19,386)		(54,231)		(55,536)
Net revenues		241,540		244,969		752,708		730,259
Operating costs and expenses:
Gaming		113,875		113,712		346,653		341,772
Food and beverage		8,416		7,981		24,997		25,191
Hotel		3,926		3,517		11,098		10,248
Retail, entertainment and other		11,285		10,475		26,388		29,322
Advertising, general and administrative		38,700		37,970		122,771		116,711
Corporate		3,643		3,269		14,754		12,471
Depreciation and amortization		14,646		15,496		45,188		47,739
Loss on disposition of assets		9		26		327		843
Severance								3,244
Impairment of Project Horizon								2,502
Relinquishment liability reassessment								(243)
Total operating costs and expenses		194,500		192,446		592,176		589,800
Income from operations		47,040		52,523		160,532		140,459
Other income (expense):
Accretion of discount to the relinquishment liability								(227)
Interest income		16		10		49		32
Interest expense		(23,429)		(23,563)		(69,323)		(71,260)
Loss on modification and early extinguishment of debt		(277)				(277)
Income (loss) on interests in subsidiaries		3,299		(832)		(1,947)		(11,079)
Other income (expense), net		(611)		(4)		(592)		7
Total other expense		(21,002)		(24,389)		(72,090)		(82,527)
Net income		26,038		28,134		88,442		57,932
(Income) loss attributable to non-controlling interests		0		0		0		0
Net income attributable to Mohegan Tribal Gaming Authority		26,038		28,134		88,442		57,932
Foreign currency translation		(222)				1,803
Other comprehensive income (loss)		(222)				1,803
Other comprehensive (income) loss attributable to non-controlling interests		0				0
Other comprehensive income (loss) attributable to Mohegan Tribal Gaming Authority		(222)				1,803
Comprehensive income attributable to Mohegan Tribal Gaming Authority		25,816				90,245
Total Guarantor Subsidiaries
Revenues:
Gaming		70,100	[1]	71,514	[2]	206,493	[1]	201,686	[2]
Food and beverage		8,033	[1]	7,615	[2]	22,209	[1]	20,983	[2]
Hotel		1,568	[1]	1,478	[2]	4,312	[1]	4,058	[2]
Retail, entertainment and other		6,855	[1]	4,716	[2]	17,171	[1]	9,167	[2]
Gross revenues		86,556	[1]	85,323	[2]	250,185	[1]	235,894	[2]
Less-Promotional allowances		(5,469)	[1]	(5,095)	[2]	(16,280)	[1]	(14,892)	[2]
Net revenues		81,087	[1]	80,228	[2]	233,905	[1]	221,002	[2]
Operating costs and expenses:
Gaming		50,427	[1]	50,517	[2]	148,407	[1]	144,222	[2]
Food and beverage		2,258	[1]	2,342	[2]	5,810	[1]	6,172	[2]
Hotel		1,544	[1]	1,484	[2]	4,357	[1]	4,158	[2]
Retail, entertainment and other		1,760	[1]	2,027	[2]	3,148	[1]	3,653	[2]
Advertising, general and administrative		9,257	[1]	8,809	[2]	27,036	[1]	24,698	[2]
Corporate		0	[1]	0	[2]	0	[1]	0	[2]
Depreciation and amortization		3,241	[1]	3,306	[2]	9,923	[1],[3]	10,113	[2],[4]
Loss on disposition of assets		3	[1]	0	[2]	14	[1]	2	[2]
Severance	[2]							126
Impairment of Project Horizon	[2],[4]							0
Relinquishment liability reassessment	[2]							0
Total operating costs and expenses		68,490	[1]	68,485	[2]	198,695	[1]	193,144	[2]
Income from operations		12,597	[1]	11,743	[2]	35,210	[1]	27,858	[2]
Other income (expense):
Accretion of discount to the relinquishment liability	[2],[4]							0
Interest income		2,461	[1]	1,663	[2]	6,855	[1]	4,636	[2]
Interest expense		(9,677)	[1]	(9,956)	[2]	(29,678)	[1]	(30,055)	[2]
Loss on modification and early extinguishment of debt		0				0	[1]
Income (loss) on interests in subsidiaries		(1,430)	[1]	(1,819)	[2]	(698)	[1]	(6,760)	[2]
Other income (expense), net		475	[1]	0	[2]	1,128	[1]	0	[2]
Total other expense		(8,171)	[1]	(10,112)	[2]	(22,393)	[1]	(32,179)	[2]
Net income		4,426	[1]	1,631	[2]	12,817	[1],[3]	(4,321)	[2],[4]
(Income) loss attributable to non-controlling interests		0	[1]	0	[2]	0	[1]	0	[2]
Net income attributable to Mohegan Tribal Gaming Authority		4,426	[1]	1,631	[2]	12,817	[1]	(4,321)	[2]
Foreign currency translation	[1]	0				0
Other comprehensive income (loss)	[1]	0				0
Other comprehensive (income) loss attributable to non-controlling interests	[1]	0				0
Other comprehensive income (loss) attributable to Mohegan Tribal Gaming Authority	[1]	0				0
Comprehensive income attributable to Mohegan Tribal Gaming Authority	[1]	4,426				12,817
Total Non-Guarantor Subsidiaries and Entities
Revenues:
Gaming		0	[5]	0	[6]	0	[5]	0	[6]
Food and beverage		74	[5]	28	[6]	145	[5]	120	[6]
Hotel		0	[5]	0	[6]	0	[5]	0	[6]
Retail, entertainment and other		4,549	[5]	1,826	[6]	14,120	[5]	5,714	[6]
Gross revenues		4,623	[5]	1,854	[6]	14,265	[5]	5,834	[6]
Less-Promotional allowances		(2)	[5]	(6)	[6]	(8)	[5]	(9)	[6]
Net revenues		4,621	[5]	1,848	[6]	14,257	[5]	5,825	[6]
Operating costs and expenses:
Gaming		0	[5]	0	[6]	0	[5]	0	[6]
Food and beverage		0	[5]	0	[6]	0	[5]	0	[6]
Hotel		0	[5]	0	[6]	0	[5]	0	[6]
Retail, entertainment and other		975	[5]	678	[6]	2,607	[5]	2,366	[6]
Advertising, general and administrative		5,001	[5]	3,653	[6]	18,203	[5]	10,646	[6]
Corporate		0	[5]	0	[6]	0	[5]	0	[6]
Depreciation and amortization		285	[5]	284	[6]	858	[5],[7]	851	[6],[8]
Loss on disposition of assets		0	[5]	0	[6]	0	[5]	0	[6]
Severance	[6]							0
Impairment of Project Horizon	[6],[8]							0
Relinquishment liability reassessment	[6]							0
Total operating costs and expenses		6,261	[5]	4,615	[6]	21,668	[5]	13,863	[6]
Income from operations		(1,640)	[5]	(2,767)	[6]	(7,411)	[5]	(8,038)	[6]
Other income (expense):
Accretion of discount to the relinquishment liability	[6],[8]							0
Interest income		2,269	[5]	1,961	[6]	6,622	[5]	5,813	[6]
Interest expense		(3,305)	[5]	(3,869)	[6]	(10,350)	[5]	(11,304)	[6]
Loss on modification and early extinguishment of debt		0				(207)	[5]
Income (loss) on interests in subsidiaries		0	[5]	0	[6]	0	[5]	0	[6]
Other income (expense), net		(359)	[5]	(46)	[6]	(1,891)	[5]	(1,267)	[6]
Total other expense		(1,395)	[5]	(1,954)	[6]	(5,826)	[5]	(6,758)	[6]
Net income		(3,035)	[5]	(4,721)	[6]	(13,237)	[5],[7]	(14,796)	[6],[8]
(Income) loss attributable to non-controlling interests		311	[5]	217	[6]	965	[5]	677	[6]
Net income attributable to Mohegan Tribal Gaming Authority		(2,724)	[5]	$ (4,504)	[6]	(12,272)	[5]	$ (14,119)	[6]
Foreign currency translation	[5]	(606)				3,596
Other comprehensive income (loss)	[5]	(606)				3,596
Other comprehensive (income) loss attributable to non-controlling interests	[5]	384				(1,793)
Other comprehensive income (loss) attributable to Mohegan Tribal Gaming Authority	[5]	(222)				1,803
Comprehensive income attributable to Mohegan Tribal Gaming Authority	[5]	$ (2,946)				$ (10,469)
[1]	Includes the Pocono Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming.
[2]	Includes the Pocono Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming.
[3]	Includes the Pocono Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming.
[4]	Includes the Pocono Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming.
[5]	Includes Mohegan Lacrosse, MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries.
[6]	Includes Mohegan Lacrosse, MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries.
[7]	Includes Mohegan Lacrosse, MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries.
[8]	Includes Mohegan Lacrosse, MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries.

SUPPLEMENTAL CONDENSED CONSOL39

SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL STATEMENT INFORMATION - STATEMENTS OF CASH FLOWS (Details) - USD ($)		1 Months Ended	3 Months Ended				9 Months Ended
		Aug. 31, 2015	Jun. 30, 2016		Jun. 30, 2015		Jun. 30, 2016		Jun. 30, 2015
Cash flows provided by (used in) operating activities:
Net income			$ 25,560,000		$ 27,695,000		$ 90,667,000		$ 56,654,000
Adjustments to reconcile net income to net cash flows provided by operating activities:
Depreciation and amortization			18,172,000		19,086,000		55,969,000		58,703,000
Loss on early extinguishment of debt							207,000		0
Payments of discounts							(2,717,000)		0
Relinquishment liability reassessment			0		0		0		(243,000)
Accretion of discount to the relinquishment liability			0		0		0		227,000
Cash paid for accretion of discount to the relinquishment liability							0		(778,000)
Amortization of debt issuance costs, premiums and discounts							7,252,000		5,757,000
Provision (recovery) for losses on receivables							(5,075,000)		3,399,000
Share based compensation							6,147,000		0
Impairment of Project Horizon			0		0		0		2,502,000
Loss on disposition of assets							341,000		845,000
(Gain) loss from unconsolidated affiliates							1,338,000		1,302,000
Inter-company transactions							0		0
Changes in operating assets and liabilities:
Increase in receivables							(4,705,000)		(282,000)
(Increase) decrease in inventories							(1,177,000)		(972,000)
Increase in prepaid and other assets							(11,380,000)		(6,317,000)
Decrease in trade payables							(1,676,000)		(9,803,000)
Increase in accrued interest							10,466,000		20,059,000
Increase in other liabilities							8,148,000		13,430,000
Net cash flows provided by operating activities							153,805,000		144,483,000
Cash flows provided by (used in) investing activities:
Purchases of property and equipment, including change in construction payables							(37,726,000)		(12,081,000)
Issuance of third-party loans and advances							(4,229,000)		(2,201,000)
Payments received on third-party loans and advances							13,524,000		117,000
Increase in restricted cash, net							(47,422,000)		(782,000)
Proceeds from asset sales							161,000		1,577,000
Investments in unconsolidated affiliates							(100,000)		0
Investments in the New England Black Wolves							0		(500,000)
Inter-company transactions							0		0
Net cash flows used in investing activities							(75,792,000)		(13,870,000)
Cash flows provided by (used in) financing activities:
Borrowings from Mohegan Tribe							22,500,000		0
Repayments to Mohegan Tribe							(25,500,000)		(875,000)
Repayments of other long-term debt							(624,000)		(9,900,000)
Principal portion of relinquishment liability payments							0		(24,400,000)
Distributions to Mohegan Tribe							(34,450,000)		(32,500,000)
Payments of financing fees							(5,081,000)		0
Payments on capital lease obligations							(615,000)		(726,000)
Payments to acquire non-controlling interests							(804,000)		0
Non-controlling interest contributions							47,568,000		0
Inter-company transactions							0		0
Net cash flows provided by (used in) financing activities							44,594,000		(109,561,000)
Net increase in cash and cash equivalents							122,607,000		21,052,000
Cash and cash equivalents at beginning of period							65,754,000		49,108,000
Cash and cash equivalents at end of period			188,669,000		70,160,000		188,669,000		70,160,000
Effect of exchange rate on cash and cash equivalents							308,000		0
Credit Facility | Senior Secured Credit Facility - Revolving, due June 2018
Cash flows provided by (used in) financing activities:
Credit facility/line of credit borrowings							521,000,000		299,000,000
Credit facility/line of credit repayments							(523,000,000)		(328,000,000)
Credit Facility | Senior Secured Credit Facility - Term Loan A
Cash flows provided by (used in) financing activities:
Credit facility/line of credit repayments							(10,892,000)		(5,469,000)
Credit Facility | Senior Secured Credit Facility - Term Loan B
Cash flows provided by (used in) financing activities:
Credit facility/line of credit borrowings		$ 90,000,000
Credit facility/line of credit repayments							(28,430,000)		(3,650,000)
Credit Facility | Line of Credit
Cash flows provided by (used in) financing activities:
Credit facility/line of credit borrowings							387,781,000		332,124,000
Credit facility/line of credit repayments							(387,781,000)		(335,165,000)
Repayments to Mohegan Tribe									(875,000)
Credit Facility | Downs Lodging Credit Facility
Cash flows provided by (used in) financing activities:
Credit facility/line of credit borrowings							25,000,000		0
Credit facility/line of credit repayments							(1,562,000)		0
Credit Facility | Downs Lodging Credit Facility, due July 2016, net of debt issuance costs of $254 as of September 30, 2015
Cash flows provided by (used in) financing activities:
Credit facility/line of credit repayments							(40,516,000)		0
Senior Unsecured Notes
Cash flows provided by (used in) financing activities:
Proceeds from issuance of Senior Unsecured Notes							100,000,000		0
Senior Unsecured Notes | 2015 Senior Unsecured Notes
Cash flows provided by (used in) financing activities:
Proceeds from issuance of Senior Unsecured Notes							100,000,000
Consolidating/Eliminating Adjustments
Cash flows provided by (used in) operating activities:
Net income			(1,869,000)		2,651,000		2,645,000		17,839,000
Adjustments to reconcile net income to net cash flows provided by operating activities:
Depreciation and amortization			0		0		0		0
Loss on early extinguishment of debt							0
Payments of discounts							0
Relinquishment liability reassessment									0
Accretion of discount to the relinquishment liability									0
Cash paid for accretion of discount to the relinquishment liability									0
Amortization of debt issuance costs, premiums and discounts							0		0
Provision (recovery) for losses on receivables							0		0
Share based compensation							0
Impairment of Project Horizon									0
Loss on disposition of assets							0		0
(Gain) loss from unconsolidated affiliates							0		0
Inter-company transactions							(2,637,000)		(17,831,000)
Changes in operating assets and liabilities:
Increase in receivables							626,000		652,000
(Increase) decrease in inventories							0		0
Increase in prepaid and other assets							24,277,000		(34,000)
Decrease in trade payables							0		0
Increase in accrued interest							0		0
Increase in other liabilities							(24,911,000)		(626,000)
Net cash flows provided by operating activities							0		0
Cash flows provided by (used in) investing activities:
Purchases of property and equipment, including change in construction payables							0		0
Issuance of third-party loans and advances							0		0
Payments received on third-party loans and advances							0		0
Increase in restricted cash, net							0		0
Proceeds from asset sales							0		0
Investments in unconsolidated affiliates							0
Investments in the New England Black Wolves									0
Inter-company transactions							39,631,000		6,320,000
Net cash flows used in investing activities							39,631,000		6,320,000
Cash flows provided by (used in) financing activities:
Borrowings from Mohegan Tribe							0
Repayments to Mohegan Tribe							0
Repayments of other long-term debt							0		0
Principal portion of relinquishment liability payments									0
Distributions to Mohegan Tribe							0		0
Payments of financing fees							0
Payments on capital lease obligations							35,000		37,000
Payments to acquire non-controlling interests							0
Non-controlling interest contributions							0
Inter-company transactions							(39,666,000)		(6,357,000)
Net cash flows provided by (used in) financing activities							(39,631,000)		(6,320,000)
Net increase in cash and cash equivalents							0		0
Cash and cash equivalents at beginning of period							0		0
Cash and cash equivalents at end of period			0		0		0		0
Effect of exchange rate on cash and cash equivalents							0
Consolidating/Eliminating Adjustments | Credit Facility | Senior Secured Credit Facility - Revolving, due June 2018
Cash flows provided by (used in) financing activities:
Credit facility/line of credit borrowings							0		0
Credit facility/line of credit repayments							0		0
Consolidating/Eliminating Adjustments | Credit Facility | Senior Secured Credit Facility - Term Loan A
Cash flows provided by (used in) financing activities:
Credit facility/line of credit repayments							0		0
Consolidating/Eliminating Adjustments | Credit Facility | Senior Secured Credit Facility - Term Loan B
Cash flows provided by (used in) financing activities:
Credit facility/line of credit repayments							0		0
Consolidating/Eliminating Adjustments | Credit Facility | Line of Credit
Cash flows provided by (used in) financing activities:
Credit facility/line of credit borrowings							0		0
Credit facility/line of credit repayments							0		0
Repayments to Mohegan Tribe									0
Consolidating/Eliminating Adjustments | Credit Facility | Downs Lodging Credit Facility
Cash flows provided by (used in) financing activities:
Credit facility/line of credit borrowings							0
Credit facility/line of credit repayments							0
Consolidating/Eliminating Adjustments | Credit Facility | Downs Lodging Credit Facility, due July 2016, net of debt issuance costs of $254 as of September 30, 2015
Cash flows provided by (used in) financing activities:
Credit facility/line of credit repayments							0
Consolidating/Eliminating Adjustments | Senior Unsecured Notes | 2015 Senior Unsecured Notes
Cash flows provided by (used in) financing activities:
Proceeds from issuance of Senior Unsecured Notes							0
Authority
Cash flows provided by (used in) operating activities:
Net income			26,038,000		28,134,000		88,442,000		57,932,000
Adjustments to reconcile net income to net cash flows provided by operating activities:
Depreciation and amortization			14,646,000		15,496,000		45,188,000		47,739,000
Loss on early extinguishment of debt							0
Payments of discounts							(2,717,000)
Relinquishment liability reassessment									(243,000)
Accretion of discount to the relinquishment liability									227,000
Cash paid for accretion of discount to the relinquishment liability									(778,000)
Amortization of debt issuance costs, premiums and discounts							6,904,000		5,518,000
Provision (recovery) for losses on receivables							570,000		447,000
Share based compensation							0
Impairment of Project Horizon									2,502,000
Loss on disposition of assets							327,000		843,000
(Gain) loss from unconsolidated affiliates							583,000		38,000
Inter-company transactions							(27,981,000)		(18,858,000)
Changes in operating assets and liabilities:
Increase in receivables							625,000		1,856,000
(Increase) decrease in inventories							(1,101,000)		(808,000)
Increase in prepaid and other assets							(6,001,000)		(876,000)
Decrease in trade payables							(645,000)		(6,448,000)
Increase in accrued interest							16,979,000		19,622,000
Increase in other liabilities							3,219,000		13,501,000
Net cash flows provided by operating activities							124,392,000		122,214,000
Cash flows provided by (used in) investing activities:
Purchases of property and equipment, including change in construction payables							(31,957,000)		(8,799,000)
Issuance of third-party loans and advances							0		0
Payments received on third-party loans and advances							124,000		117,000
Increase in restricted cash, net							(21,000)		(27,000)
Proceeds from asset sales							161,000		1,577,000
Investments in unconsolidated affiliates							(100,000)
Investments in the New England Black Wolves									0
Inter-company transactions							(38,375,000)		8,558,000
Net cash flows used in investing activities							(70,168,000)		1,426,000
Cash flows provided by (used in) financing activities:
Borrowings from Mohegan Tribe							0
Repayments to Mohegan Tribe							0
Repayments of other long-term debt							(365,000)		(9,844,000)
Principal portion of relinquishment liability payments									(24,400,000)
Distributions to Mohegan Tribe							(34,450,000)		(32,500,000)
Payments of financing fees							(3,403,000)
Payments on capital lease obligations							(615,000)		(726,000)
Payments to acquire non-controlling interests							0
Non-controlling interest contributions							0
Inter-company transactions							0		0
Net cash flows provided by (used in) financing activities							19,845,000		(108,630,000)
Net increase in cash and cash equivalents							74,069,000		15,010,000
Cash and cash equivalents at beginning of period							42,093,000		33,939,000
Cash and cash equivalents at end of period			116,162,000		48,949,000		116,162,000		48,949,000
Effect of exchange rate on cash and cash equivalents							0
Authority | Credit Facility | Senior Secured Credit Facility - Revolving, due June 2018
Cash flows provided by (used in) financing activities:
Credit facility/line of credit borrowings							521,000,000		299,000,000
Credit facility/line of credit repayments							(523,000,000)		(328,000,000)
Authority | Credit Facility | Senior Secured Credit Facility - Term Loan A
Cash flows provided by (used in) financing activities:
Credit facility/line of credit repayments							(10,892,000)		(5,469,000)
Authority | Credit Facility | Senior Secured Credit Facility - Term Loan B
Cash flows provided by (used in) financing activities:
Credit facility/line of credit repayments							(28,430,000)		(3,650,000)
Authority | Credit Facility | Line of Credit
Cash flows provided by (used in) financing activities:
Credit facility/line of credit borrowings							387,781,000		332,124,000
Credit facility/line of credit repayments							(387,781,000)		(335,165,000)
Repayments to Mohegan Tribe									0
Authority | Credit Facility | Downs Lodging Credit Facility
Cash flows provided by (used in) financing activities:
Credit facility/line of credit borrowings							0
Credit facility/line of credit repayments							0
Authority | Credit Facility | Downs Lodging Credit Facility, due July 2016, net of debt issuance costs of $254 as of September 30, 2015
Cash flows provided by (used in) financing activities:
Credit facility/line of credit repayments							0
Authority | Senior Unsecured Notes | 2015 Senior Unsecured Notes
Cash flows provided by (used in) financing activities:
Proceeds from issuance of Senior Unsecured Notes							100,000,000
Total Guarantor Subsidiaries
Cash flows provided by (used in) operating activities:
Net income			4,426,000	[1]	1,631,000	[2]	12,817,000	[1],[3]	(4,321,000)	[2],[4]
Adjustments to reconcile net income to net cash flows provided by operating activities:
Depreciation and amortization			3,241,000	[1]	3,306,000	[2]	9,923,000	[1],[3]	10,113,000	[2],[4]
Loss on early extinguishment of debt	[3]						0
Payments of discounts	[3]						0
Relinquishment liability reassessment	[2]								0
Accretion of discount to the relinquishment liability	[2],[4]								0
Cash paid for accretion of discount to the relinquishment liability	[4]								0
Amortization of debt issuance costs, premiums and discounts							0	[3]	0	[4]
Provision (recovery) for losses on receivables							(133,000)	[3]	270,000	[4]
Share based compensation	[3]						0
Impairment of Project Horizon	[2],[4]								0
Loss on disposition of assets							14,000	[3]	2,000	[4]
(Gain) loss from unconsolidated affiliates							0	[3]	0	[4]
Inter-company transactions							23,312,000	[3]	31,889,000	[4]
Changes in operating assets and liabilities:
Increase in receivables							(269,000)	[3]	(1,980,000)	[4]
(Increase) decrease in inventories							(76,000)	[3]	(164,000)	[4]
Increase in prepaid and other assets							(23,510,000)	[3]	(237,000)	[4]
Decrease in trade payables							(1,044,000)	[3]	(3,394,000)	[4]
Increase in accrued interest							0	[3]	0	[4]
Increase in other liabilities							4,807,000	[3]	5,399,000	[4]
Net cash flows provided by operating activities							25,841,000	[3]	37,577,000	[4]
Cash flows provided by (used in) investing activities:
Purchases of property and equipment, including change in construction payables							(5,665,000)	[3]	(2,698,000)	[4]
Issuance of third-party loans and advances							(1,125,000)	[3]	0	[4]
Payments received on third-party loans and advances							0	[3]	0	[4]
Increase in restricted cash, net							279,000	[3]	(716,000)	[4]
Proceeds from asset sales							0	[3]	0	[4]
Investments in unconsolidated affiliates	[3]						0
Investments in the New England Black Wolves									0
Inter-company transactions							(1,291,000)	[3]	(14,915,000)	[4]
Net cash flows used in investing activities							(7,802,000)	[3]	(18,329,000)	[4]
Cash flows provided by (used in) financing activities:
Borrowings from Mohegan Tribe	[3]						0
Repayments to Mohegan Tribe	[3]						0
Repayments of other long-term debt							0	[3]	0	[4]
Principal portion of relinquishment liability payments	[4]								0
Distributions to Mohegan Tribe							0	[3]	0	[4]
Payments of financing fees	[3]						0
Payments on capital lease obligations							(35,000)	[3]	(37,000)	[4]
Payments to acquire non-controlling interests							0
Non-controlling interest contributions	[3]						0
Inter-company transactions							(20,250,000)	[3]	(13,855,000)	[4]
Net cash flows provided by (used in) financing activities							(20,285,000)	[3]	(13,892,000)	[4]
Net increase in cash and cash equivalents							(2,246,000)	[3]	5,356,000	[4]
Cash and cash equivalents at beginning of period							22,167,000	[3],[5]	14,767,000	[4]
Cash and cash equivalents at end of period			19,921,000	[3],[6]	20,123,000	[4]	19,921,000	[3],[6]	20,123,000	[4]
Effect of exchange rate on cash and cash equivalents	[3]						0
Total Guarantor Subsidiaries | Credit Facility | Senior Secured Credit Facility - Revolving, due June 2018
Cash flows provided by (used in) financing activities:
Credit facility/line of credit borrowings							0	[3]	0	[4]
Credit facility/line of credit repayments							0	[3]	0	[4]
Total Guarantor Subsidiaries | Credit Facility | Senior Secured Credit Facility - Term Loan A
Cash flows provided by (used in) financing activities:
Credit facility/line of credit repayments							0	[3]	0	[4]
Total Guarantor Subsidiaries | Credit Facility | Senior Secured Credit Facility - Term Loan B
Cash flows provided by (used in) financing activities:
Credit facility/line of credit repayments							0	[3]	0	[4]
Total Guarantor Subsidiaries | Credit Facility | Line of Credit
Cash flows provided by (used in) financing activities:
Credit facility/line of credit borrowings							0	[3]	0	[4]
Credit facility/line of credit repayments							0	[3]	0	[4]
Repayments to Mohegan Tribe	[4]								0
Total Guarantor Subsidiaries | Credit Facility | Downs Lodging Credit Facility
Cash flows provided by (used in) financing activities:
Credit facility/line of credit borrowings	[3]						0
Credit facility/line of credit repayments	[3]						0
Total Guarantor Subsidiaries | Credit Facility | Downs Lodging Credit Facility, due July 2016, net of debt issuance costs of $254 as of September 30, 2015
Cash flows provided by (used in) financing activities:
Credit facility/line of credit repayments	[3]						0
Total Guarantor Subsidiaries | Senior Unsecured Notes | 2015 Senior Unsecured Notes
Cash flows provided by (used in) financing activities:
Proceeds from issuance of Senior Unsecured Notes	[3]						0
Total Non-Guarantor Subsidiaries and Entities
Cash flows provided by (used in) operating activities:
Net income			(3,035,000)	[7]	(4,721,000)	[8]	(13,237,000)	[7],[9]	(14,796,000)	[8],[10]
Adjustments to reconcile net income to net cash flows provided by operating activities:
Depreciation and amortization			285,000	[7]	284,000	[8]	858,000	[7],[9]	851,000	[8],[10]
Loss on early extinguishment of debt	[9]						207,000
Payments of discounts							0
Relinquishment liability reassessment	[8]								0
Accretion of discount to the relinquishment liability	[8],[10]								0
Cash paid for accretion of discount to the relinquishment liability	[10]								0
Amortization of debt issuance costs, premiums and discounts							348,000	[9]	239,000	[10]
Provision (recovery) for losses on receivables							(5,512,000)	[9]	2,682,000	[10]
Share based compensation	[9]						6,147,000
Impairment of Project Horizon	[8],[10]								0
Loss on disposition of assets							0	[9]	0	[10]
(Gain) loss from unconsolidated affiliates							755,000	[9]	1,264,000	[10]
Inter-company transactions							7,306,000	[9]	4,800,000	[10]
Changes in operating assets and liabilities:
Increase in receivables							(5,687,000)	[9]	(810,000)	[10]
(Increase) decrease in inventories							0	[9]	0	[10]
Increase in prepaid and other assets							(6,146,000)	[9]	(5,170,000)	[10]
Decrease in trade payables							13,000	[9]	39,000	[10]
Increase in accrued interest							(6,513,000)	[9]	437,000	[10]
Increase in other liabilities							25,033,000	[9]	(4,844,000)	[10]
Net cash flows provided by operating activities							3,572,000	[9]	(15,308,000)	[10]
Cash flows provided by (used in) investing activities:
Purchases of property and equipment, including change in construction payables							(104,000)	[9]	(584,000)	[10]
Issuance of third-party loans and advances							(3,104,000)	[9]	(2,201,000)	[10]
Payments received on third-party loans and advances							13,400,000	[9]	0	[10]
Increase in restricted cash, net							(47,680,000)	[9]	(39,000)	[10]
Proceeds from asset sales							0	[9]	0	[10]
Investments in unconsolidated affiliates	[9]						0
Investments in the New England Black Wolves									(500,000)
Inter-company transactions							35,000	[9]	37,000	[10]
Net cash flows used in investing activities							(37,453,000)	[9]	(3,287,000)	[10]
Cash flows provided by (used in) financing activities:
Borrowings from Mohegan Tribe	[9]						22,500,000
Repayments to Mohegan Tribe	[9]						(25,500,000)
Repayments of other long-term debt							(259,000)	[9]	(56,000)	[10]
Principal portion of relinquishment liability payments	[10]								0
Distributions to Mohegan Tribe							0	[9]	0	[10]
Payments of financing fees	[9]						(1,678,000)
Payments on capital lease obligations							0	[9]	0	[10]
Payments to acquire non-controlling interests	[9]						(804,000)
Non-controlling interest contributions	[9]						47,568,000
Inter-company transactions							59,916,000	[9]	20,212,000	[10]
Net cash flows provided by (used in) financing activities							84,665,000	[9]	19,281,000	[10]
Net increase in cash and cash equivalents							50,784,000	[9]	686,000	[10]
Cash and cash equivalents at beginning of period							1,494,000	[9],[11]	402,000	[10]
Cash and cash equivalents at end of period			$ 52,586,000	[9],[12]	$ 1,088,000	[10]	52,586,000	[9],[12]	1,088,000	[10]
Effect of exchange rate on cash and cash equivalents	[9]						308,000
Total Non-Guarantor Subsidiaries and Entities | Credit Facility | Senior Secured Credit Facility - Revolving, due June 2018
Cash flows provided by (used in) financing activities:
Credit facility/line of credit borrowings							0	[9]	0	[10]
Credit facility/line of credit repayments							0	[9]	0	[10]
Total Non-Guarantor Subsidiaries and Entities | Credit Facility | Senior Secured Credit Facility - Term Loan A
Cash flows provided by (used in) financing activities:
Credit facility/line of credit repayments							0	[9]	0	[10]
Total Non-Guarantor Subsidiaries and Entities | Credit Facility | Senior Secured Credit Facility - Term Loan B
Cash flows provided by (used in) financing activities:
Credit facility/line of credit repayments							0	[9]	0	[10]
Total Non-Guarantor Subsidiaries and Entities | Credit Facility | Line of Credit
Cash flows provided by (used in) financing activities:
Credit facility/line of credit borrowings							0	[9]	0	[10]
Credit facility/line of credit repayments							0	[9]	0	[10]
Repayments to Mohegan Tribe	[10]								$ (875,000)
Total Non-Guarantor Subsidiaries and Entities | Credit Facility | Downs Lodging Credit Facility
Cash flows provided by (used in) financing activities:
Credit facility/line of credit borrowings	[9]						25,000,000
Credit facility/line of credit repayments	[9]						(1,562,000)
Total Non-Guarantor Subsidiaries and Entities | Credit Facility | Downs Lodging Credit Facility, due July 2016, net of debt issuance costs of $254 as of September 30, 2015
Cash flows provided by (used in) financing activities:
Credit facility/line of credit repayments	[9]						(40,516,000)
Total Non-Guarantor Subsidiaries and Entities | Senior Unsecured Notes | 2015 Senior Unsecured Notes
Cash flows provided by (used in) financing activities:
Proceeds from issuance of Senior Unsecured Notes	[9]						$ 0
[1]	Includes the Pocono Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming.
[2]	Includes the Pocono Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming.
[3]	Includes the Pocono Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming.
[4]	Includes the Pocono Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming.
[5]	Includes the Pocono Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming.
[6]	Includes the Pocono Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming.
[7]	Includes Mohegan Lacrosse, MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries.
[8]	Includes Mohegan Lacrosse, MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries.
[9]	Includes Mohegan Lacrosse, MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries.
[10]	Includes Mohegan Lacrosse, MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries.
[11]	Includes Mohegan Lacrosse, MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries.
[12]	Includes Mohegan Lacrosse, MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries.