Mohegan Tribal Gaming Authority 10-K 28 Dec 16 2016 FY Annual report Financial data

DOCUMENT AND ENTITY INFORMATION

DOCUMENT AND ENTITY INFORMATION	12 Months Ended
	Sep. 30, 2016USD ($)shares
Document and Entity Information [Abstract]
Entity Registrant Name	MOHEGAN TRIBAL GAMING AUTHORITY
Entity Central Index Key	1,005,276
Current Fiscal Year End Date	--09-30
Entity Filer Category	Non-accelerated Filer
Document Type	10-K
Document Period End Date	Sep. 30, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY
Amendment Flag	false
Entity Common Stock, Shares Outstanding | shares	0
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	Yes
Entity Current Reporting Status	Yes
Entity Public Float | $	$ 0

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2016	Sep. 30, 2015
Current assets:
Cash and cash equivalents	$ 83,743	$ 65,754
Restricted cash	1,232	1,762
Receivables, net	42,783	53,944
Inventories	15,312	15,546
Other current assets	22,409	18,530
Total current assets	165,479	155,536
Non-current assets:
Restricted cash	205,833	0
Property and equipment, net	1,326,544	1,352,055
Goodwill	39,459	39,459
Other intangible assets, net	404,289	406,718
Other assets, net	86,358	66,365
Total assets	2,227,962	2,020,133
Current liabilities:
Current portion of long-term debt	24,259	49,194
Due to Mohegan Tribe	5,500	6,000
Current portion of capital leases	856	824
Trade payables	13,690	15,016
Construction payables	8,462	13,137
Accrued interest payable	5,512	12,055
Other current liabilities	149,361	141,280
Total current liabilities	207,640	237,506
Non-current liabilities:
Long-term debt, net of current portion	1,647,988	1,593,730
Due to Mohegan Tribe, net of current portion	7,420	17,420
Capital leases, net of current portion	665	1,521
Other long-term liabilities	1,597	1,915
Total liabilities	1,865,310	1,852,092
Commitments and Contingencies
Capital:
Retained earnings	249,102	169,452
Accumulated other comprehensive income	5,106	0
Mohegan Tribal Gaming Authority total capital	254,208	169,452
Non-controlling interests	108,444	(1,411)
Total capital	362,652	168,041
Total liabilities and capital	$ 2,227,962	$ 2,020,133

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME (LOSS) AND COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Thousands		12 Months Ended
		Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Revenues:
Gaming		$ 1,166,886	$ 1,133,720	$ 1,133,563
Food and beverage		88,923	89,720	91,655
Hotel		52,561	50,496	47,310
Retail, entertainment and other		123,017	115,030	119,134
Gross revenues		1,431,387	1,388,966	1,391,662
Less-Promotional allowances		(96,593)	(97,346)	(98,944)
Net revenues		1,334,794	1,291,620	1,292,718
Operating costs and expenses:
Gaming	[1]	661,629	651,900	687,021
Food and beverage		40,437	41,554	41,482
Hotel		16,018	14,934	15,807
Retail, entertainment and other		42,608	45,779	50,945
Advertising, general and administrative	[1]	200,447	188,924	190,639
Corporate	[1]	35,821	31,127	41,036
Depreciation and amortization		73,913	77,580	80,126
Loss on disposition of assets		180	1,018	(9)
Severance		0	3,370	0
Pre-opening		723	0	1,187
Impairment		1,875	2,502	4,981
Relinquishment liability reassessment		0	(243)	(1,905)
Total operating costs and expenses		1,073,651	1,058,445	1,111,310
Income (loss) from operations		261,143	233,175	181,408
Other income (expense):
Accretion of discount to the relinquishment liability		0	(227)	(2,205)
Interest income		9,560	7,983	7,066
Interest expense, net of capitalized interest		(136,194)	(143,876)	(147,933)
Loss on modification and early extinguishment of debt		(484)	(3,987)	(62,041)
Loss from unconsolidated affiliates		(939)	(972)	(826)
Other income (expense), net		(9)	43	(27)
Total other expense		(128,066)	(141,036)	(205,966)
Net income (loss)		133,077	92,139	(24,558)
(Income) loss attributable to non-controlling interests		(427)	2,255	380
Net income (loss) attributable to Mohegan Tribal Gaming Authority		132,650	94,394	(24,178)
Comprehensive income (loss):
Foreign currency translation		10,495	0	0
Other comprehensive income		10,495	0	0
Other comprehensive income attributable to non-controlling interests		(5,389)	0	0
Other comprehensive income attributable to Mohegan Tribal Gaming Authority		5,106	0	0
Comprehensive income (loss) attributable to Mohegan Tribal Gaming Authority		$ 137,756	$ 94,394	$ (24,178)
[1]	These financial statement line items include costs and expenses associated with related party transactions (refer to Note 8).

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN CAPITAL - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Total capital at beginning of period	$ 168,041	$ 124,827	$ 199,385
Net income (loss)	133,077	92,139	(24,558)
Foreign currency translation adjustment	10,495	0	0
Contributions from members	97,892	1,075
Share-based compensation	6,147
Distributions to Mohegan Tribe	(53,000)	(50,000)	(50,000)
Total capital at end of period	362,652	168,041	124,827
Retained Earnings
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Total capital at beginning of period	169,452	125,058	199,236
Net income (loss)	132,650	94,394	(24,178)
Distributions to Mohegan Tribe	(53,000)	(50,000)	(50,000)
Total capital at end of period	249,102	169,452	125,058
Accumulated Other Comprehensive Income
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Total capital at beginning of period	0	0	0
Net income (loss)	0	0	0
Foreign currency translation adjustment	5,106
Distributions to Mohegan Tribe	0	0	0
Total capital at end of period	5,106	0	0
Mohegan Tribal Gaming Authority Total Capital
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Total capital at beginning of period	169,452	125,058	199,236
Net income (loss)	132,650	94,394	(24,178)
Foreign currency translation adjustment	5,106
Distributions to Mohegan Tribe	(53,000)	(50,000)	(50,000)
Total capital at end of period	254,208	169,452	125,058
Non-controlling Interests
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Total capital at beginning of period	(1,411)	(231)	149
Net income (loss)	427	(2,255)	(380)
Foreign currency translation adjustment	5,389
Contributions from members	97,892	1,075
Share-based compensation	6,147
Distributions to Mohegan Tribe	0	0	0
Total capital at end of period	$ 108,444	$ (1,411)	$ (231)

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)		12 Months Ended
		Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Cash flows provided by (used in) operating activities:
Net income (loss)		$ 133,077,000	$ 92,139,000	$ (24,558,000)
Adjustments to reconcile net income (loss) to net cash flows provided by operating activities:
Depreciation and amortization		73,913,000	77,580,000	80,126,000
Relinquishment liability reassessment		0	(243,000)	(1,905,000)
Accretion of discount to the relinquishment liability		0	227,000	2,205,000
Cash paid for accretion of discount to the relinquishment liability	[1]	0	(778,000)	(2,897,000)
Loss on early extinguishment of debt		207,000	2,269,000	58,245,000
Proceeds from bond premiums		0	2,125,000	0
Payments of discounts		(2,760,000)	(2,894,000)	(48,155,000)
Amortization of debt issuance costs, premiums and discounts		10,020,000	7,771,000	8,037,000
Provision (recovery) for losses on receivables		(3,788,000)	5,878,000	6,146,000
Share-based compensation		6,147,000	0	0
Impairment		1,875,000	2,502,000	4,981,000
(Gain) loss on disposition of assets		180,000	1,018,000	(9,000)
Loss from unconsolidated affiliates		939,000	972,000	826,000
Gain on foreign currency exchange rate		(704,000)	0	0
Changes in operating assets and liabilities:
Increase in receivables		(13,252,000)	(5,340,000)	(7,159,000)
(Increase) decrease in inventories		234,000	(1,002,000)	(554,000)
Increase in other assets		(11,237,000)	(12,152,000)	(3,531,000)
Increase (decrease) in trade payables		(1,268,000)	(8,984,000)	13,419,000
Decrease in accrued interest		(6,543,000)	(410,000)	(14,637,000)
Increase in other liabilities		11,584,000	8,740,000	2,436,000
Net cash flows provided by operating activities		198,624,000	169,418,000	73,016,000
Cash flows provided by (used in) investing activities:
Purchases of property and equipment, including increase (decrease) in construction payables of $(4,675), $7,305 and $(5,179), respectively		(53,637,000)	(22,460,000)	(35,079,000)
Issuance of third-party loans and advances		(5,269,000)	(4,080,000)	(1,804,000)
Payments received on third-party loans and advances		13,566,000	157,000	644,000
(Increase) decrease in restricted cash, net		(197,496,000)	(1,526,000)	13,679,000
Proceeds from asset sales		335,000	1,615,000	134,000
Investments in unconsolidated affiliates		(2,700,000)	0	(29,000)
Investments in the New England Black Wolves		0	(500,000)	0
Net cash flows used in investing activities		(245,201,000)	(26,794,000)	(22,455,000)
Cash flows provided by (used in) financing activities:
Borrowings from Mohegan Tribe		22,500,000	0	0
Repayments to Mohegan Tribe		(27,000,000)	(2,250,000)	(3,250,000)
Repayments of other long-term debt		(734,000)	(186,816,000)	(212,323,000)
Payments on capital lease obligations		(824,000)	(927,000)	(2,168,000)
Principal portion of relinquishment liability payments		0	(24,400,000)	(46,574,000)
Distributions to Mohegan Tribe		(53,000,000)	(50,000,000)	(50,000,000)
Payments of financing fees		(5,081,000)	(2,360,000)	(12,395,000)
Non-controlling interest contributions		97,892,000	0	0
Net cash flows provided by (used in) financing activities		62,436,000	(125,978,000)	(65,077,000)
Net increase (decrease) in cash and cash equivalents		15,859,000	16,646,000	(14,516,000)
Effect of exchange rate on cash and cash equivalents		2,130,000	0	0
Cash and cash equivalents at beginning of year		65,754,000	49,108,000	63,624,000
Cash and cash equivalents at end of year		83,743,000	65,754,000	49,108,000
Supplemental disclosures:
Cash paid during the year for interest		132,730,000	136,541,000	153,481,000
Non-cash payments received - Cowlitz Tribal Gaming Authority		6,000,000	0	0
Credit Facility | Prior Bank Credit Facility - Term
Cash flows provided by (used in) financing activities:
Credit Facility repayments		0	0	(393,000,000)
Credit Facility | Prior Term Loan Facility
Cash flows provided by (used in) financing activities:
Credit Facility repayments		0	0	(222,103,000)
Credit Facility | Senior Secured Credit Facility - Revolving
Cash flows provided by (used in) financing activities:
Credit Facility borrowings		560,000,000	442,000,000	310,000,000
Credit Facility repayments		(568,000,000)	(458,000,000)	(273,000,000)
Credit Facility | Senior Secured Credit Facility - Term Loan A
Cash flows provided by (used in) financing activities:
Credit Facility borrowings		0	0	124,343,000
Credit Facility repayments		(14,001,000)	(7,756,000)	(3,125,000)
Credit Facility | Senior Secured Credit Facility - Term Loan B
Cash flows provided by (used in) financing activities:
Credit Facility borrowings		0	87,911,000	720,952,000
Credit Facility repayments		(30,456,000)	(5,339,000)	(5,475,000)
Credit Facility | Bank of America, N.A. Line of Credit
Cash flows provided by (used in) financing activities:
Credit Facility borrowings		459,701,000	446,935,000	356,796,000
Credit Facility repayments		(459,701,000)	(449,976,000)	(353,755,000)
Credit Facility | New Downs Lodging Credit Facility
Cash flows provided by (used in) financing activities:
Credit Facility borrowings		25,000,000	0	0
Credit Facility repayments		(3,344,000)	0	0
Credit Facility | Downs Lodging Credit Facility
Cash flows provided by (used in) financing activities:
Credit Facility repayments		(40,516,000)	0	0
Credit Facility | Senior Secured Credit Facility, Tern Loan A and Term Loan B
Supplemental disclosures:
Non-cash repayments		5,179,000	4,397,000	1,563,000
Senior Unsecured Notes
Cash flows provided by (used in) financing activities:
Proceeds from issuance of Senior Unsecured Notes, net of premiums		100,000,000	85,000,000	0
Promissory Notes | 2012 Mohegan Tribe Minor's Trust Promissory Note
Supplemental disclosures:
Non-cash repayments		$ 6,000,000	$ 0	$ 0
[1]	Reflects accretion of the discount to the present value of the relinquishment liability for the impact of the time value of money.

CONSOLIDATED STATEMENTS OF CAS6

CONSOLIDATED STATEMENTS OF CASH FLOWS (Parentheticals) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Statement of Cash Flows [Abstract]
Increase (decrease) in construction payables	$ (4,675)	$ 7,305	$ (5,179)

ORGANIZATION

ORGANIZATION	12 Months Ended
	Sep. 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 September 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”). NEBW owns and operates 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 the operations of Mohegan Sun, MBC, Mohegan Golf and Mohegan Lacrosse (collectively, the “Connecticut Facilities”) 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 to participate in the development and management of a 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”). As of September 30, 2016 , Salishan-Mohegan held a 100% membership interest in Salishan-Mohegan Two, LLC ("Salishan-Mohegan Two"), which was formed to acquire certain property related to the Cowlitz Project. As of September 30, 2016 , MVW held a 100% membership interest in Wisconsin Tribal Gaming, LLC (“WTG”). WTG 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”). As of September 30, 2016 , MTGA Gaming held a 100% membership interest in Mohegan Gaming & Hospitality, LLC (“MG&H”), MG&H held a 100% membership interest in Mohegan Resorts, LLC (“Mohegan Resorts”), and Mohegan Resorts held a 100% membership interest in Mohegan Resorts Mass, LLC (“Mohegan Resorts Mass”), which was formed to pursue gaming opportunities in the Commonwealth of Massachusetts. Downs Lodging was formed to 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. The subsidiary and investment interests held by Mohegan Gaming Advisors include the following: • a 100% membership interest in MGA Holding NJ, LLC ("MGA Holding NJ") and MGA Gaming NJ, LLC (collectively, the "Mohegan NJ Entities"). The Mohegan NJ Entities were formed to pursue management contracts and consulting agreements in the State of New Jersey. MGA Holding NJ holds a 10% ownership interest in Resorts Casino Hotel in Atlantic City, New Jersey, ("Resorts Atlantic City") and its associated gaming activities, including on-line gaming in the State of New Jersey. • a 100% membership interest 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" and, together with MGA Holding MA, MGA Gaming MA and MGA Palmer Partners, collectively referred to herein as the “Mohegan MA Entities”). The Mohegan MA Entities were formed to pursue gaming opportunities in the Commonwealth of Massachusetts. • a 50.19% membership interest in Inspire Integrated Resort Co., Ltd. ("Inspire Integrated Resort"). Inspire Integrated Resort was formed to pursue gaming opportunities in South Korea ("Project Inspire"). • a 100% membership interest in MGNV, LLC ("MGNV"). MGNV was formed to pursue gaming, hospitality and entertainment opportunities in the State of Nevada. • a 100% membership interest in MGLA, LLC ("MGLA"). MGLA was formed to pursue gaming, hospitality and entertainment opportunities in the State of Louisiana. • a 100% membership interest in MGBR, LLC ("MGBR"). MGBR was formed to pursue gaming, hospitality and entertainment opportunities in South America. MGBR holds a 7.4% membership interest in an unaffiliated third-party limited liability company formed to, among other things, pursue gaming opportunities in South America. The Authority holds a 50% membership interest in MMCT Venture, LLC ("MMCT"). MMCT was formed with the Mashantucket Pequot Tribe (the "MPT") to pursue additional gaming opportunities in the State of Connecticut.

BASIS OF PRESENTATION AND SUMMA

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Sep. 30, 2016
Accounting Policies [Abstract]
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Principles of Consolidation The accompanying consolidated financial statements include the accounts of the Authority and its majority and wholly-owned subsidiaries and entities. In accordance with authoritative guidance issued by the Financial Accounting Standards Board (the “FASB”) pertaining to consolidation of variable interest entities ("VIE"), 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. A primary beneficiary is defined as the party that has both the power to direct the activities that most significantly impact the VIE's economic performance and the obligation to absorb losses of or the right to receive benefits from the VIE that could potentially be significant to the VIE. To determine whether the Authority's interest in a VIE could potentially be significant to the VIE, the Authority considers both qualitative and quantitative factors regarding the nature, size and form of its involvement in the VIE. The Authority assesses whether it is the primary beneficiary of a VIE or the holder of a significant variable interest in a VIE on an on-going basis. In consolidation, all inter-company balances and transactions were eliminated. Use of Estimates The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires the Authority to make estimates and judgments that affect the reported amounts of assets and liabilities, revenues and expenses and related disclosures of contingent assets and liabilities. The most significant estimates included in the accompanying consolidated financial statements relate to reserves for doubtful accounts, asset valuation, the liabilities associated with self-insurance and unredeemed Momentum Dollars, contingencies and litigation. Actual results could differ from these estimates. Reclassifications Certain amounts in the accompanying consolidated financial statements and supplemental condensed consolidating financial statements for fiscal 2015 and 2014 have been reclassified to conform to the 2016 presentation. Cash and Cash Equivalents Cash and cash equivalents consist of deposits that can be redeemed on demand and investments with original maturities of less than 90 days. Cash equivalents are carried at cost, which approximates market value. Cash and cash equivalents include all operating cash and in-house funds. Restricted Cash Restricted cash consists of deposits that are contractually restricted as to their withdrawal or use. As of September 30, 2016, restricted cash primarily includes cash held by Inspire Integrated Resort in connection with the development and construction of Project Inspire. Mohegan Gaming Advisors and its partner in Inspire Integrated Resort, an unrelated third-party and its affiliates, have each contributed approximately $100.0 million in cash into Project Inspire as of September 30, 2016 (refer to Note 13). As of September 30, 2015, restricted cash primarily includes cash held by Downs Racing pursuant to the Pennsylvania Race Horse Development and Gaming Act and Pennsylvania state statutes. The Pennsylvania Race Horse Development and Gaming Act requires Downs Racing to deposit a percentage of gross revenues from slot machines into a separate interest bearing account for the benefit of horsemen and breeders. In addition, Pennsylvania state statutes require Downs Racing to deposit net amounts received from the sale of lottery tickets into a separate designated account. Receivables Accounts Receivable Accounts receivable consists primarily of casino receivables, which represent credit extended to approved casino patrons, and hotel and other non-gaming receivables. The Authority maintains a reserve for doubtful collection, which primarily relates to casino receivables. This reserve is based on the Authority’s estimate of the probability that these receivables will be collected. The Authority assesses the adequacy of this reserve by continuously evaluating historical experience, creditworthiness of the related patron and all other available information. Future business or economic trends could affect the collectability of these receivables and the related reserve. Long-Term Receivables Long-term receivables consist primarily of receivables from affiliates and others. Receivables from affiliates, which are included in receivables, net, and other assets, net, in the accompanying consolidated balance sheets, consist of reimbursable costs and expenses advanced by Salishan-Mohegan on behalf of the Cowlitz Tribe for the Cowlitz Project (refer to Note 12). 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 planned 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 fiscal 2016, following the financing of 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 casino, cash flows generated by the casino and other matters affecting the Cowlitz Project could affect the collectability of the Salishan-Mohegan receivables and the related reserve. Receivables from others, which are primarily included in other assets, net, in the accompanying 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 Authority maintains a reserve for doubtful collection of receivables from others, which is based on the Authority's estimate of the probability that these receivables will be collected considering historical experience, creditworthiness of the related third-party and tenant and all other available information. A receivable is charged off against the reserve when the Authority believes it is probable the receivable will not be recovered. The Authority believes that there are no concentration of credit risk for which a reserve has not been established. The following table presents a reconciliation of long-term receivables, including current portions, and the related reserves for doubtful collection of these long-term receivables (in thousands): Long-Term Receivables Affiliates Others Total Balance, September 30, 2015 (1) $ 100,527 $ 1,811 $ 102,338 Additions: Advances and other loans, including interest receivable 10,592 1,728 12,320 Development fees, including interest receivable 9,151 — 9,151 Deductions: Payments (2) (23,626 ) (166 ) (23,792 ) Adjustments (3) (9,793 ) — (9,793 ) Balance, September 30, 2016 (1) $ 86,851 $ 3,373 $ 90,224 __________ (1) Includes current portions of $4.9 million and $19.6 million as of September 30, 2016 and 2015 , respectively. Also includes interest receivable of $51.0 million and $43.4 million as of September 30, 2016 and 2015 , respectively. (2) Payments of receivables from affiliates represent partial repayments of the Salishan-Mohegan receivables and development fees earned. (3) Represent the write-off of fully reserved reimbursable costs and expenses advanced by WTG on behalf of the Menominee Tribe for the Menominee Project following the expiration of a release and reimbursement agreement in December 2015. Reserves for Doubtful Collection of Long-Term Receivables Affiliates Others Total Balance, September 30, 2015 $ 31,028 $ 42 $ 31,070 Additions: Charges to bad debt expense 2,465 — 2,465 Deductions: Adjustments (1) (17,108 ) (42 ) (17,150 ) Balance, September 30, 2016 $ 16,385 $ — $ 16,385 __________ . (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. Inventories Inventories are stated at the lower of cost or market value and consist primarily of food and beverage, retail, hotel and operating supplies. Cost is determined using the average cost method. The Authority reduces the carrying value of slow-moving inventory to net realizable value, based on the Authority’s estimate of the amount of inventory that may not be utilized in future operations. Future business trends could affect the timely use of inventories. Property and Equipment Property and equipment are stated at cost. Depreciation is recognized over the estimated useful lives of the assets, other than land, on a straight-line basis. Leasehold improvements are amortized over the shorter of the lease terms or the estimated useful lives of the improvements. Estimated useful lives by asset categories are as follows: Buildings and land improvements 40 years Furniture and equipment 3 - 7 years The costs of significant improvements are capitalized. Costs of normal repairs and maintenance are expensed as incurred. Gains or losses on disposition of property and equipment are reflected in the accompanying consolidated financial statements. Property and equipment are assessed for impairment whenever events or changes in circumstances indicate that the carrying amounts may not be recoverable. If it is determined that the carrying amounts may not be recoverable based on current and future levels of income and cash flows, as well as other factors, an impairment loss will be recognized at such time. During its fourth quarter ended September 30, 2014, the Authority further re-evaluated its plans with respect to the development of the new hotel element of its suspended Project Horizon expansion, which included a hotel to be developed and owned by an instrumentality of the Tribe, as well as a third-party developed and owned retail center, and, based on new design plans, including the final location of the planned hotel, determined that certain design and earthwork related assets did not have any future benefit to the Authority. Accordingly, the Authority recognized a related $5.0 million impairment charge, which was recorded in the accompanying consolidated statement of loss for the fiscal year ended September 30, 2014. In March 2015, the Mohegan Tribal Finance Authority (“MTFA”), a wholly-owned instrumentality of the Tribe, agreed to develop the planned hotel. Concurrent with this transaction, the Authority re-evaluated the planned third-party developed and owned retail center, including master planning costs, and determined that these elements of the project were no longer feasible. Accordingly, the related assets did not have any future benefit to the Authority, and, during its second quarter ended March 31, 2015, the Authority recognized a related $2.5 million impairment charge, which was recorded in the accompanying consolidated statement of income for the fiscal year ended September 30, 2015. There are no assets remaining related to the suspended elements of Project Horizon (refer to Note 4). As of September 30, 2016 and 2015 , the Authority assessed its property and equipment for any additional impairment and determined that no additional impairment existed. Capitalized Interest Interest costs incurred in connection with major development and construction projects are capitalized and included in the cost of the related project. Under instances where no debt is directly incurred in connection with a project, interest is capitalized on amounts expended on the project utilizing the weighted-average interest cost of the Authority’s outstanding borrowings. Capitalization of interest ceases when a project is substantially completed or development activity is suspended for an extended period of time. Goodwill In accordance with authoritative guidance issued by the FASB pertaining to goodwill, the goodwill associated with the acquisition of the Pennsylvania Facilities is not subject to amortization, but is assessed at least annually for impairment by comparing its fair value to its carrying value. The fair value is determined utilizing an income approach based on projected discounted cash flows from the Pennsylvania Facilities, exclusive of capital expenditures requirements. If the carrying value of the goodwill exceeds its fair value, an impairment loss will be recognized to the extent that the carrying value of the goodwill exceeds its implied fair value. The income approach requires the Authority to make assumptions regarding future revenues and expenses, discount rates and the terminal value based on a market multiple of the Pennsylvania Facilities. As of September 30, 2016 and 2015 , the Authority assessed the goodwill for impairment and determined that no impairment existed. If any of the following occurs, the goodwill may be impaired and subject to a non-cash write-down in a future period, which could have a material adverse impact on the accompanying consolidated financial statements: (1) if estimates of projected cash flows from the Pennsylvania Facilities are not achieved, (2) if the discount rate increases, (3) if terminal growth rates decrease or (4) if market multiples decrease. Other Intangible Assets Intangible assets relate primarily to the Pennsylvania Facilities and Mohegan Sun. In connection with the acquisition of the Pennsylvania Facilities, the Authority recorded a slot machine license intangible asset of $214.0 million . In October 2006, a one-time slot machine license fee of $50.0 million was paid to the Pennsylvania Gaming Control Board (the “PGCB”) and added to the existing slot machine license intangible asset. In June 2010, a one-time table game certificate fee of $16.5 million was paid to the PGCB and classified as an intangible asset. The slot machine license and table game certificate intangible assets, with indefinite useful lives, are assessed as a single unit of accounting at least annually for impairment by comparing the fair value of the recorded assets to their carrying value. Their fair value is determined utilizing an income approach based on projected discounted cash flows from the Pennsylvania Facilities, exclusive of a required rate of return of all other assets and exclusive of capital expenditures requirements. If the carrying value exceeds the fair value, an impairment loss will be recognized to the extent that the carrying value exceeds the fair value. The income approach requires the Authority to make assumptions regarding future revenues and expenses, discount rates and the terminal value based on a perpetual growth rate of the Pennsylvania Facilities. As of September 30, 2016 and 2015 , the Authority assessed the intangible assets for impairment and determined that no impairment existed. If any of the following occurs, the intangible assets may be impaired and subject to a non-cash write-down in a future period, which could have a material adverse impact on the accompanying consolidated financial statements: (1) if estimates of projected cash flows from the Pennsylvania Facilities are not achieved, (2) if the discount rate increases or (3) if the terminal value decreases. In connection with a relinquishment agreement (refer to Note 11), Trading Cove Associates (“TCA”) granted the Authority an exclusive, irrevocable, perpetual, world-wide and royalty-free license with respect to trademarks and other similar rights, including the “Mohegan Sun” name. The Mohegan Sun trademark intangible asset of $119.7 million is deemed to have an indefinite useful life and is assessed at least annually for impairment by comparing its fair value to its carrying value. The fair value is determined utilizing the income approach – relief from royalty method based on projected revenues from Mohegan Sun and Mohegan Sun Pocono. If the carrying value exceeds the fair value, an impairment loss will be recognized to the extent that the carrying value exceeds the fair value. The income approach requires the Authority to make assumptions regarding future revenues, discount rates, royalty rate and the terminal value based on a perpetual growth rate of Mohegan Sun and Mohegan Sun Pocono. As of September 30, 2016 and 2015 , the Authority assessed the Mohegan Sun trademark for impairment and determined that no impairment existed. If any of the following occurs, the Mohegan Sun trademark may be impaired and subject to a non-cash write-down in a future period, which could have a material adverse impact on the accompanying consolidated financial statements: (1) if estimates of projected cash flows from Mohegan Sun and Mohegan Sun Pocono are not achieved, (2) if the discount rate increases or (3) if the perpetual growth rate decreases. Debt Issuance Costs, Discounts and Premiums Debt issuance costs incurred in connection with the issuance of revolving debt are capitalized and amortized to interest expense based on the related debt agreements on a straight-line basis. Unamortized amounts are included in other assets, net, in the accompanying consolidated balance sheets. Debt issuance costs incurred in connection with the issuance of non-revolving debt are recorded as a reduction to the carrying amount of the related debt and amortized to interest expense based on the effective interest method. Premiums received in connection with the issuance of debt are recorded as an increase to the carrying amount of the related debt and amortized to interest expense based on the effective interest method. Self-insurance Accruals The Authority is self-insured up to certain limits for costs associated with workers’ compensation, general liability and employee medical coverage. Insurance claims and reserves include accruals of estimated settlements of known claims, as well as accruals of estimates of incurred but not reported claims. These accruals are included in other current liabilities in the accompanying consolidated balance sheets. In estimating self-insurance accruals, the Authority considers historical loss experiences and expected levels of costs per claim. Claims are accounted for based on estimates of undiscounted claims, including claims incurred but not reported. The Authority believes that this method provides a consistent and effective way to measure these liabilities; however, changes in health care costs, accident frequency and severity and other factors could materially impact estimated liabilities. The Authority continuously monitors estimates and makes adjustments when necessary. Unredeemed Momentum Dollars The Authority maintains an accrual for unredeemed Momentum Dollars. This accrual is based on the estimated cost of Momentum Dollars expected to be redeemed as of the respective balance sheet date. The Authority assesses the adequacy of this accrual by periodically evaluating historical redemption experiences and projected trends related to the accrual. Actual results could differ from these estimates. Base Jackpots Base jackpots represent the fixed minimum amount of payouts from slot machines for a specific combination. The Authority recognizes base jackpots as reductions to revenues when it becomes obligated to pay such jackpots. Fair Value of Financial Instruments The fair value amounts presented below are reported to satisfy disclosure requirements pursuant to authoritative guidance issued by the FASB pertaining to disclosures about fair values of financial instruments and are not necessarily indicative of amounts that the Authority could realize in a current market transaction. The Authority applies the following fair value hierarchy, which prioritizes the inputs utilized to measure fair value into three levels: • Level 1 - Quoted prices for identical assets or liabilities in active markets; • Level 2 - Quoted prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets or liabilities in inactive markets or valuations based on models where the significant inputs are observable or can be corroborated by observable market data; and • Level 3 - Valuations based on models where the significant inputs are unobservable. The unobservable inputs reflect the Authority's estimates or assumptions that market participants would utilize in pricing such assets or liabilities. The Authority's assessment of the significance of a particular input requires judgment and may affect the valuation of financial assets and liabilities and their placement within the fair value hierarchy. The carrying amount of cash and cash equivalents, restricted cash, receivables, trade payables and promissory notes and certain credit facilities approximates fair value. The estimated fair value of the Authority's financing facilities and notes were as follows (in thousands): September 30, 2016 Carrying Value Fair Value Senior Secured Credit Facility - Revolving $ 13,000 $ 12,899 Senior Secured Credit Facility - Term Loan A $ 95,399 $ 96,459 Senior Secured Credit Facility - Term Loan B $ 765,002 $ 775,345 2013 9 3/4% Senior Unsecured Notes $ 578,525 $ 631,069 2015 Senior Unsecured Notes $ 98,321 $ 98,375 2012 11% Senior Subordinated Notes $ 99,315 $ 100,440 The estimated fair values of the Authority's financing facilities and notes were based on Level 2 inputs (quoted market prices or prices of similar instruments) on or about September 30, 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 (loss). 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 September 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 fiscal year ended September 30, 2016. Revenue Recognition The Authority recognizes gaming revenues as amounts wagered less prizes paid out. Revenues from food and beverage, hotel, retail, entertainment and other services are recognized at the time such service is performed. Minimum rental revenues are recognized on a straight-line basis over the terms of the related leases. Percentage rental revenues are recognized in the periods in which the tenants exceed their respective percentage rent thresholds. Promotional Allowances The Authority operates a program, without membership fees, for patrons at Mohegan Sun, Mohegan Sun Pocono and its managed property, Resorts Atlantic City. This program provides complimentary food and beverage, hotel, retail, entertainment and other amenities to patrons based on Momentum Dollars that are awarded for patrons’ gaming activities. Momentum Dollars may be utilized to purchase, among other things, items at restaurants and retail stores located within Mohegan Sun, Mohegan Sun Pocono and Resorts Atlantic City. Momentum Dollars may also be utilized at The Shops at Mohegan Sun and the Mohegan Sun gasoline and convenience center, as well as to purchase hotel services and tickets to entertainment events held at facilities located at Mohegan Sun, Mohegan Sun Pocono and Resorts Atlantic City. The retail value of complimentary items redeemed at facilities operated by the Authority is included in gross revenues and then deducted as promotional allowances to arrive at net revenues. The cost associated with reimbursing third-parties for the value of complimentary items redeemed at third-party outlets is included in gaming costs and expenses. In addition, the Authority offers ongoing promotional coupons to patrons for the purchase of food and beverage, hotel and retail amenities offered at Mohegan Sun and Mohegan Sun Pocono. The retail value of coupons redeemed at facilities operated by the Authority is included in gross revenues and then deducted as promotional allowances to arrive at net revenues. The cost associated with reimbursing third-parties for the value of coupons redeemed at third-party outlets is included in gaming costs and expenses. The retail value of promotional allowances was included in gross revenues as follows (in thousands): For the Fiscal Years Ended September 30, 2016 September 30, 2015 September 30, 2014 Food and beverage $ 41,800 $ 42,192 $ 43,264 Hotel 15,364 15,142 14,721 Retail, entertainment and other 39,429 40,012 40,959 Total $ 96,593 $ 97,346 $ 98,944 The estimated cost of promotional allowances was included in gaming costs and expenses as follows (in thousands): For the Fiscal Years Ended September 30, 2016 September 30, 2015 September 30, 2014 Food and beverage $ 33,536 $ 35,122 $ 37,936 Hotel 8,615 8,398 8,979 Retail, entertainment and other 34,499 35,559 36,772 Total $ 76,650 $ 79,079 $ 83,687 In certain circumstances, the Authority also offers discounts on patron losses and cash inducements at Mohegan Sun and Mohegan Sun Pocono, which are recognized as reductions to gaming revenues. Reductions to gaming revenues related to discounts provided on patron losses totaled $15.9 million , $9.7 million and $12.2 million for the fiscal years ended September 30, 2016 , 2015 and 2014 , respectively. Reductions to gaming revenues related to Momentum Dollars redeemed for cash totaled $1.5 million , $1.4 million and $1.3 million for the fiscal years ended September 30, 2016 , 2015 and 2014 , respectively. Gaming Costs and Expenses Gaming costs and expenses primarily include portions of gaming revenues that must be paid to the State of Connecticut and the PGCB. Gaming costs and expenses also include, among other things, payroll costs, expenses associated with the operation of slot machines, table games, poker, live harness racing and racebook, certain marketing expenditures and promotional expenses related to Momentum Dollar and coupon redemptions. Advertising Costs and Expenses Production costs are expensed the first time the advertisement takes place. Prepaid rental fees associated with billboard advertisements are capitalized and amortized over the terms of the related rental agreements. Advertising costs and expenses totaled $27.3 million , $27.0 million and $26.7 million for the fiscal years ended September 30, 2016 , 2015 and 2014 , respectively. As of September 30, 2016 and 2015 , prepaid advertising was $222,000 and $432,000 , respectively. Pre-Opening Costs and Expenses In accordance with authoritative guidance issued by the FASB pertaining to the reporting on the costs of start-up activities, pre-opening costs and expenses are expensed as incurred. Corporate Revenues and Expenses Corporate revenues, which are included in retail, entertainment and other revenues, consist primarily of fees earned in connection with various development, management and consulting arrangements. Corporate costs and expenses represent an allocation of certain governmental and administrative costs, payroll costs, professional fees and various other expenses not directly related to the Authority’s operations at Mohegan Sun or Mohegan Sun Pocono. In addition, corporate costs and expenses include costs associated with various diversification efforts, which are expensed as incurred, except when reimbursable by third-parties. In fiscal 2016, corporate costs and expenses also include share-based compensation for non-employees. The Authority accounts for such share-based compensation 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 totaled $6.1 million for the fiscal year ended September 30, 2016. Investments in Unconsolidated Affiliates The Authority, through its indirect wholly-owned subsidiary, MGA Holding NJ, holds a 10% ownership interest in Resorts Atlantic City and its associated gaming activities, including online gaming in the State of New Jersey. The Authority also, through its wholly-owned subsidiary, MGBR, holds a 7.4% membership interest in an unaffiliated third-party limited liability company. In addition, the Authority holds a 50% membership interest in MMCT. The Authority's investments in Resorts Atlantic City, MGBR and MMCT are accounted for under the equity method as the Authority has significant influence in these entities. The Authority did not consolidate the accounts of MMCT as the Authority determined that it did not qualify as the primary beneficiary of MMCT at and for the fiscal years ended September 30, 2016 and 2015 primarily because it did not have the ability to direct the activities that most significantly impacted MMCT’s economic performance without input from MPT. Additional Cash Flow Information On September 30, 2016, 2015 and 2014, the bank that administers the Authority’s debt service payments for its Senior Secured Credit Facilities made required principal payments on behalf of the Authority totaling $5.2 million , $4.4 million and $1.6 million , respectively, but did not accordingly debit the Authority’s bank account for these payments . As of September 30, 2016, 2015 and 2014, the Authority reflected these transactions as reductions to current portion of long-term debt and corresponding increases to other current liabilities. On the respective following banking days, the bank withdrew the payments from the Authority’s bank account, resulting in reductions to the Authority’s cash and cash equivalents and other current liabilities. Accordingly, the Authority classified the payments made by the bank as non-cash financing outflows and the related amounts owed to the bank as non-cash financing inflows in the accompanying consolidated statements of cash flows for the fiscal year ended September 30, 2016, 2015 and 2014. 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 consolidated statement of cash flows for the fiscal year ended September 30, 2016 . Income Taxes The Tribe is a sovereign Indian nation with independent legal jurisdiction over its people and land. Like other sovereign governments, the Tribe and its entities, including the Authority, are not subject to federal, state or local income taxes. Seasonality The gaming market in the Northeastern United States is seasonal in nature, with peak gaming activities often occurring at Mohegan Sun and Mohegan Sun Pocono during the months of May through August. Accordingly, the Authority's operating results for the fiscal year ended September 30, 2016 are not necessarily indicative of operating results for interim periods. 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 amo

RECEIVABLES, NET

RECEIVABLES, NET	12 Months Ended
	Sep. 30, 2016
Receivables [Abstract]
RECEIVABLES, NET	RECEIVABLES, NET: Receivables, net, consisted of the following (in thousands): September 30, 2016 September 30, 2015 Gaming $ 32,932 $ 32,841 Hotel 1,697 1,637 Affiliates 4,739 19,400 Other 14,131 11,105 Subtotal 53,499 64,983 Less: reserve for doubtful collection (10,716 ) (11,039 ) Total receivables, net $ 42,783 $ 53,944

PROPERTY AND EQUIPMENT, NET

PROPERTY AND EQUIPMENT, NET	12 Months Ended
	Sep. 30, 2016
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT, NET	PROPERTY AND EQUIPMENT, NET: Property and equipment, net, consisted of the following (in thousands): September 30, 2016 September 30, 2015 Land $ 44,848 $ 45,534 Land improvements 100,466 97,838 Buildings and improvements 1,737,053 1,733,924 Furniture and equipment 560,947 555,884 Construction in process 34,770 11,386 Subtotal 2,478,084 2,444,566 Less: accumulated depreciation (1,151,540 ) (1,092,511 ) Total property and equipment, net $ 1,326,544 $ 1,352,055 Depreciation expense totaled $73.3 million , $77.0 million and $79.6 million for the fiscal years ended September 30, 2016 , 2015 and 2014 , respectively. The Authority did not recognize any capitalized interest for the fiscal years ended September 30, 2016 and 2015 . Capitalized interest totaled $735,000 for the fiscal year ended September 30, 2014 . In September 2008, the Authority suspended certain elements of its Project Horizon expansion due to a slowdown in business volumes and uncertainties in the financial markets. Costs incurred on the suspended elements related to excavation and foundation work for a planned podium and new hotel tower, as well as professional fees for design and architectural work. During its fourth quarter ended September 30, 2014, the Authority further re-evaluated its plans with respect to the development of the new hotel element of the project, which then included a hotel to be developed and owned by an instrumentality of the Tribe, as well as a third-party developed and owned retail center, and, based on new design plans, including the final location of the planned hotel, determined that certain design and earthwork related assets did not have any future benefit to the Authority. Accordingly, the Authority recognized a related $5.0 million impairment charge, which was recorded in the accompanying consolidated statement of loss for the fiscal year ended September 30, 2014. In March 2015, the MTFA agreed to develop the planned hotel. The Authority received approximately $1.3 million as payment for the carrying value of the remaining hotel-related assets which were transferred to MTFA. Concurrent with this transaction, the Authority re-evaluated the planned third-party developed and owned retail center, including master planning costs, and determined that these elements of the project were no longer feasible. Accordingly, the related assets did not have any future benefit to the Authority, and, during its second quarter ended March 31, 2015, the Authority recognized a related $2.5 million impairment charge, which was recorded in the accompanying consolidated statement of income for the fiscal year ended September 30, 2015. There are no assets remaining related to the suspended elements of Project Horizon.

OTHER CURRENT ASSETS AND OTHER

OTHER CURRENT ASSETS AND OTHER CURRENT LIABILITIES	12 Months Ended
	Sep. 30, 2016
Other Current Assets and Other Current Liabilities [Abstract]
OTHER CURRENT ASSETS AND OTHER CURRENT LIABILITIES	OTHER CURRENT ASSETS AND OTHER CURRENT LIABILITIES: Other current assets consisted of the following (in thousands): September 30, 2016 September 30, 2015 Non-qualified deferred compensation $ 5,771 $ 8,867 Prepaid expenses 11,967 9,033 Other miscellaneous current assets 4,671 630 Total other current assets $ 22,409 $ 18,530 Other current liabilities consisted of the following (in thousands): September 30, 2016 September 30, 2015 Accrued payroll and related taxes and benefits $ 45,066 $ 42,437 Combined outstanding Slot Win Contribution and free promotional slot play contribution 12,327 11,932 Amounts due to horsemen 6,468 7,372 Payments in transit 16,597 16,681 Other miscellaneous current liabilities 68,903 62,858 Total other current liabilities $ 149,361 $ 141,280

LONG-TERM DEBT

LONG-TERM DEBT	12 Months Ended
	Sep. 30, 2016
Debt Disclosure [Abstract]
LONG-TERM DEBT	LONG-TERM DEBT: On October 14, 2016, the Authority completed a comprehensive refinancing of its outstanding indebtedness, including the repayment, repurchase and redemption of its Senior Secured Credit Facilities, 2013 Senior Unsecured Notes, 2015 Senior Unsecured Notes and 2012 Senior Subordinated Notes, with proceeds from new senior secured credit facilities and new senior notes (refer to Note 16). The discussion below relating to the Senior Secured Credit Facilities, 2013 Senior Unsecured Notes, 2015 Senior Unsecured Notes and 2012 Senior Subordinated Notes, as well as certain other of the Authority’s indebtedness, includes a description of the terms of such instruments as they existed at September 30, 2016. Long-term debt consisted of the following (in thousands, including current maturities): September 30, September 30, Senior Secured Credit Facility - Revolving, due June 2018 $ 13,000 $ 21,000 Senior Secured Credit Facility - Term Loan A, due June 2018, net of discount and debt issuance costs of $1,464 and $2,106 as of September 30, 2016 and 2015, respectively 95,399 109,613 Senior Secured Credit Facility - Term Loan B, due June 2018, net of discount and debt issuance costs of $11,119 and $14,918 as of September 30, 2016 and 2015, respectively 765,002 792,078 2013 9 3/4% Senior Unsecured Notes, due September 2021, net of premium and debt issuance costs of $6,475 and $7,333 as of September 30, 2016 and 2015, respectively 578,525 577,667 2015 Senior Unsecured Notes, due December 2017, net of debt issuance costs of $1,679 as of September 30, 2016 98,321 — 2012 11 % Senior Subordinated Notes, due September 2018, net of discount and debt issuance costs of $875 and $1,251 as of September 30, 2016 and 2015, respectively 99,315 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 $1,260 as of September 30, 2016 20,396 — 2012 Mohegan Tribe Minor's Trust Promissory Note, due March 2017 5,500 16,000 2013 Mohegan Tribe Promissory Note, due December 2018 7,420 7,420 Other 2,289 3,365 Long-term debt, excluding capital leases 1,685,167 1,666,344 Less: current portion of long-term debt (29,759 ) (55,194 ) Long-term debt, net of current portion $ 1,655,408 $ 1,611,150 Maturities of long-term debt, excluding unamortized debt issuance costs, premiums and discounts, are as follows (in thousands, including current maturities): Fiscal Years 2017 $ 29,759 2018 1,069,005 2019 10,966 2020 12,627 2021 585,320 Thereafter 362 Total $ 1,708,039 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). The Term Loan A Facility amortizes in equal quarterly installments in an aggregate annual amount equal to 5.0% of the original principal amount for the first year after the closing date, 7.5% of the original principal amount for the second year after the closing date and 10.0% of the original principal amount in each year thereafter, with the balance payable on the maturity date of the Term Loan A Facility. The Term Loan B Facility amortizes in equal quarterly installments in an aggregate annual amount equal to 1.0% of the original principal amount. Amortization of the Term Loan A Facility and Term Loan B Facility began with the first full fiscal quarter after the closing date. As of September 30, 2016 , amounts outstanding under the Revolving Facility, Term Loan A Facility and Term Loan B Facility totaled $13.0 million , $96.9 million and $776.1 million , respectively. As of September 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 $84.5 million of borrowing capacity under its Revolving Facility and Line of Credit as of September 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 September 30, 2016 , interest on the $13.0 million outstanding under the Revolving Facility was based on a base rate of 3.50% plus 300 basis points. The commitment fee was 0.375% as of September 30, 2016 . As of September 30, 2016 , interest on the $96.9 million outstanding under the Term Loan A Facility was based on a Eurodollar rate of 0.52% plus 400 basis points. As of September 30, 2016 , interest on the $776.1 million outstanding under the Term Loan B Facility was based on the Eurodollar rate floor of 1.0% plus 450 basis points. As of September 30, 2016 , the effective interest rates on amounts outstanding under the Term Loan A Facility and Term Loan B Facility, after taking into account discounts and debt issuance costs, were 5.47% and 6.38% , respectively. As of September 30, 2016 and 2015 , accrued interest, including commitment fees, on the Senior Secured Credit Facilities was $179,000 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. The Senior Secured Credit Facilities also include financial maintenance covenants pertaining to total leverage, secured leverage and minimum fixed charge coverage. As of September 30, 2016 , the Authority and the Tribe were in compliance with all respective covenant requirements under the Senior Secured Credit Facilities. On October 14, 2016, the Authority repaid and terminated the Senior Secured Credit Facilities (refer to Note 16). 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. As of September 30, 2016 , the effective interest rate on the 2013 Senior Unsecured Notes, after taking into account premiums, discounts and debt issuance costs, was 10.04% . 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 at any time, in whole or in part, prior to September 1, 2016 at a price equal to 100% of the principal amount redeemed 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, plus 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 events, the Authority must offer to repurchase the 2013 Senior Unsecured Notes at a price equal to 101% of the principal amount repurchased plus accrued interest (and additional interest in the case of the Additional 2013 Senior Unsecured Notes, if any) to the date of repurchase. 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 repurchased plus accrued interest (and additional interest in the case of the Additional 2013 Senior Unsecured Notes, if any) to the date of repurchase. 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 September 30, 2016 and 2015 , accrued interest on the 2013 Senior Unsecured Notes was $4.8 million . 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. On October 14, 2016, the Authority repurchased or redeemed all of its outstanding 2013 Senior Unsecured Notes (refer to Note 16). 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. 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 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 September 30, 2016 , interest on the 2015 Senior Unsecured Notes was based on a LIBOR rate of 0.85% plus 4.45% . As of September 30, 2016 , the effective interest rate on the 2015 Senior Unsecured Notes, after taking into account discounts and debt issuance costs, was 6.39% . As of September 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, the Authority must offer to repurchase the 2015 Senior Unsecured Notes at repurchase 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. On October 14, 2016, the Authority repaid and terminated the 2015 Senior Unsecured Notes (refer to Note 16). 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 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. If the Authority experiences specific kinds of change-of-control events, the Authority must offer to repurchase the 2012 Senior Subordinated Notes at a price equal to 101% of the principal amount repurchased plus accrued interest to the date of repurchase. In addition, if the Authority undertakes certain types of asset sales or suffers events of loss and 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 repurchased plus accrued interest to the date of repurchase. 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 subsequent interest payment periods 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 September 30, 2016 . As of September 30, 2016 , the effective interest rate on the 2012 Senior Subordinated Notes, after taking into account discounts and debt issuance costs, was 11.50% . As of September 30, 2016 and 2015 , accrued interest on the 2012 Senior Subordinated Notes was $490,000 . 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 September 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. On October 14, 2016, the Authority repurchased or redeemed all of its outstanding 2012 Senior Subordinated Notes (refer to Note 16). Line of Credit In November 2013, the Authority entered into a $16.5 million revolving credit facility with Bank of America, N.A. (the “Line of Credit”). The Line of Credit is coterminous with the Senior Secured Credit Facilities. Pursuant to provisions of the Senior Secured Credit Facilities, under certain circumstances, the Line of Credit may be converted into loans under the Senior Secured Credit Facilities. Under the Line of Credit, each advance accrues interest on the basis of a one-month LIBOR rate plus an applicable margin based on the Authority's total leverage ratio, as each term is defined under the Line of Credit. As of September 30, 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 September 30, 2016 , the Authority was in compliance with all covenant requirements under the Line of Credit. As of September 30, 2016 and 2015 , accrued interest on the Line of Credit was $14,000 and $23,000 , respectively. On October 14, 2016, the Authority amended and restated the Line of Credit in connection with the refinancing of its Senior Secured Credit Facilities (refer to Note 16). 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 September 30, 2016 , amounts outstanding under the New Downs Lodging Credit Facility totaled $21.7 million and interest was based on a Eurodollar rate of 0.56% plus 350 basis points. As of September 30, 2016 , the effective interest rate on the New Downs Lodging Credit Facility, after taking into account discounts and debt issuance costs, was 6.19% . As of September 30, 2016 , accrued interest on the New Downs Lodging Credit Facility was $73,000 . 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 September 30, 2016 , Downs Lodging was in compliance with all covenant requirements under the New Downs Lodging Credit Facility. On October 14, 2016, the Authority repaid and terminated the New Downs Lodging Credit Facility (refer to Note 16). 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 $5.5 million of the 2012 Mohegan Tribe Minor’s Trust Promissory Note remains outstanding as of September 30, 2016 . As of September 30, 2016 and 2015 , accrued interest on the 2012 Mohegan Tribe Minor's Trust Promissory Note was $2,000 and $1.3 million , respectively. On October 14, 2016, the Authority repaid the remaining outstanding amount of the 2012 Mohegan Tribe Minor’s Trust Promissory Note (refer to Note 16). 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 September 30, 2016 and 2015 , accrued interest on the 2013 Mohegan Tribe Promissory Note was $1,000 . On October 14, 2016, the Authority repaid the 2013 Mohegan Tribe Promissory Note (refer to Note 16). 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.

LEASES

LEASES	12 Months Ended
	Sep. 30, 2016
Leases [Abstract]
LEASES	LEASES: The Authority leases certain areas at Mohegan Sun and Mohegan Sun Pocono to third-party food and beverage and retail outlets, as well as the rights to access and utilize Mohegan Sun’s rooftop for the installation and operation of antenna towers. Minimum future rental income that the Authority expects to earn under non-cancelable leases is as follows (in thousands): Fiscal Years Ending September 30, 2017 2018 2019 2020 2021 Thereafter Total Minimum future rental income $ 5,537 $ 4,867 $ 4,534 $ 4,387 $ 4,288 $ 7,567 $ 31,180 The Authority is required to make payments under various operating leases for buildings, equipment and land at Mohegan Sun and Mohegan Sun Pocono. The Authority incurred rental expense totaling $8.8 million , $9.2 million and $11.4 million for the fiscal years ended September 30, 2016 , 2015 and 2014 , respectively. In March 2015, the Authority entered into a sublease agreement with MTFA to sublease the completed 400 -room Earth Hotel Tower and related improvements, including an approximately 1.2 -acre site upon which the hotel is located, for the purpose of operating the hotel on a triple net basis for a term of 28 years and 4 months (refer to Note 8). Rental payments under the sublease agreement commenced with the opening of the Earth Hotel Tower, which occurred in November 2016. The Authority classified the sublease as an operating lease for financial reporting purposes in accordance with authoritative guidance issued by the FASB pertaining to the accounting for leases. Minimum future rental payment that the Authority expects to incur under non-cancelable leases is as follows (in thousands): Fiscal Years Ending September 30, 2017 2018 2019 2020 2021 Thereafter Total Minimum future rental payment $ 7,999 $ 8,340 $ 8,128 $ 8,183 $ 7,334 $ 210,295 $ 250,279

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Sep. 30, 2016
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS: Distributions to the Tribe totaled $53.0 million , $50.0 million and $50.0 million for the fiscal years ended September 30, 2016 , 2015 and 2014 , respectively. The Tribe provides certain governmental and administrative services in connection with the operation of Mohegan Sun. Expenses incurred for such services were recorded within operating costs and expenses in the accompanying consolidated statements of income (loss) as follows (in millions): For the Fiscal Years Ended September 30, 2016 September 30, 2015 September 30, 2014 Gaming $ 3.9 $ 3.1 $ 3.2 Advertising, general and administrative 20.9 19.8 18.7 Corporate 6.0 5.4 5.2 Total $ 30.8 $ 28.3 $ 27.1 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 $16.4 million , $17.4 million and $19.3 million for the fiscal years ended September 30, 2016 , 2015 and 2014 , respectively. These costs were recorded within advertising, general and administrative costs and expenses in the accompanying consolidated statements of income (loss). The Authority incurred interest expense associated with borrowings from the Mohegan Tribe totaling $1.8 million , $2.1 million and $2.3 million for the fiscal years ended September 30, 2016 , 2015 and 2014 , respectively. The Authority leases the land on which Mohegan Sun is located from the Tribe under a long-term lease agreement. The agreement requires the Authority to make a nominal annual rental payment. This lease has an initial term of 25 years and is renewable for an additional 25 -year term upon expiration. In February 2015, the Authority entered into a fourth amendment to the land lease pursuant to which it released the approximately 1.2 -acre Earth Hotel Tower site from the land lease. In March 2015, the Authority entered into a sublease agreement with MTFA to sublease the site, and the completed 400 -room Earth Hotel Tower and related improvements for the purpose of operating the hotel on a triple net basis for a term of 28 years and 4 months. Rental payments under the sublease agreement commenced with the opening of the Earth Hotel Tower, which occurred in November 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. The land lease was amended and restated on October 14, 2016 (refer to Note 16). In July 2008, the Authority entered into a land lease agreement with the Tribe relating to property located adjacent to the Tribe's reservation that is utilized by Mohegan Sun for employee parking. This agreement requires the Authority to make monthly payments equaling $75,000 until maturity on June 30, 2018. The Authority classified this lease as a capital lease for financial reporting purposes due to the existence of a bargain purchase option at the expiration of the lease. This land lease was paid off and terminated on October 14, 2016 (refer to Note 16). In September 1995, the Tribe adopted the Mohegan Tribal Employment Rights Ordinance, as amended from time to time (the “TERO”), which sets forth hiring and contracting preference requirements for employers and entities conducting business on Tribal lands on or adjacent to the Mohegan Reservation. Pursuant to the TERO, the Authority and other covered employers are required to give hiring, promotion, training, retention and other employment-related preferences to Native Americans who meet the minimum qualifications for the applicable employment position. However, this preference requirement does not apply to key employees as such persons are defined under the TERO. Similarly, any entity awarding a contract or subcontract valued up to $250,000 to be performed on Tribal lands must give preference, first, to certified Mohegan entities submitting commercially responsible bids, and second, to other certified Native American entities. This contracting preference is conditioned upon the bid by the preferred certified entity being within 5% of the lowest bid by a non-certified entity. Contracts in excess of $250,000 are awarded to the lowest commercially responsible bidder, on a competitive basis, with preference to certified Mohegan entities and then other certified Native American entities in the event of a matching bid. In addition, for contracts valued at any amount, other than those with federal or other special financing, a certified Mohegan entity which submits a bid that is not more than 10% higher than the lowest bid shall be awarded the contract for work to be performed on Tribal lands, if the certified Mohegan entity accepts the bid at the amount proffered by the lowest bidder and meets all other requirements. The TERO establishes procedures and requirements for certifying Mohegan entities and other Native American entities. Certification is based largely on the level of ownership and control exercised by the members of the Tribe or other Native American tribes, as the case may be, over the entity bidding on a contract. As of September 30, 2016 , the Authority employed approximately 120 members of the Tribe.

EMPLOYEE BENEFIT PLANS

EMPLOYEE BENEFIT PLANS	12 Months Ended
	Sep. 30, 2016
Compensation Related Costs [Abstract]
EMPLOYEE BENEFIT PLANS	EMPLOYEE BENEFIT PLANS: The Authority offers a retirement savings plan for its employees under Section 401(k) and Section 401(a) of the Internal Revenue Code (the “Mohegan Retirement and 401(k) Plan”). Under the 401(k) portion of the plan, participants may contribute between 1% and 25% of eligible compensation up to the maximum allowed by the Internal Revenue Code. The Authority may make discretionary matching contributions of 50% , up to the first 3% of participants’ eligible compensation contributed to the 401(k) portion of the plan. In general, employees become eligible for the Mohegan Retirement and 401(k) Plan after 90 days of service and become fully vested after five years of service. Under the retirement portion of the plan, the Authority may make discretionary retirement contributions based on a rate of $0.30 per qualified hour worked. Discretionary retirement contributions have been suspended since February 2009. The Authority contributed $2.3 million , $2.2 million and $2.5 million , net of forfeitures, to the Mohegan Retirement and 401(k) Plan for the fiscal years ended September 30, 2016 , 2015 and 2014 , respectively. The Authority, together with the Tribe, also offers a non-qualified deferred compensation plan for certain key employees (the “Mohegan Deferred Compensation Plan”). Under the Mohegan Deferred Compensation Plan, participants may defer up to 100% of their compensation. Participant withdrawals, net of contributions and changes in fair value of investments, totaled $3.1 million , $942,000 and $22,000 for the fiscal years ended September 30, 2016 , 2015 and 2014 , respectively. In fiscal 2016, the Authority, together with the Tribe, began offering an alternative benefit plan for certain eligible employees (the “Mohegan Benefit Plan”). The Mohegan Benefit Plan is sponsored by the Tribe for the benefit of participants who authorize the purchase of life insurance policies as a means of providing certain life insurance benefits to the participants and their spouses as joint insured. The life insurance policies are established on the life of each participant, and each premium contribution provided by the Authority to the Tribe on behalf of the participant is treated as a loan from the Authority to the Tribe and, in turn, as a loan from the Tribe to the participant, for legal, tax and financial reporting purposes. The loans from the Authority to the Tribe are recorded as a long-term loan receivable and are included in other assets, net, in the accompanying consolidated balance sheet as of September 30, 2016. This loan receivable is required to be repaid by the Tribe. Accordingly, the Tribe retains an interest in each participant’s death benefit from the life insurance policies that will provide the Authority with full repayment of the accumulated loan receivable at the death of the applicable participants insured under the life insurance policies. Participant contributions under the Mohegan Benefit Plan totaled $1.4 million for the fiscal year ended September 30, 2016 .

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Sep. 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 $148.1 million , $145.6 million and $146.5 million for the fiscal years ended September 30, 2016 , 2015 and 2014 , respectively. As of September 30, 2016 and 2015 , the combined outstanding Slot Win Contribution and free promotional slot play contribution totaled $12.3 million and $11.9 million , respectively. Pennsylvania Slot Machine Tax Downs Racing holds a Category One slot machine license issued by the PGCB for the operation of slot machines at Mohegan Sun Pocono. This license permits Downs Racing to install and operate up to 3,000 slot machines at Mohegan Sun Pocono, expandable to up to a total of 5,000 slot machines upon request and approval of the PGCB. The Pennsylvania Race Horse Development and Gaming Act stipulates that holders of Category One slot machine licenses must pay a portion of revenues from slot machines to the PGCB on a daily basis (“Pennsylvania Slot Machine Tax”), which includes local share assessments to be paid to the cities and municipalities hosting Mohegan Sun Pocono and amounts to be paid to the Pennsylvania State Horse Racing Commission (the “PSHRC”). The Pennsylvania Slot Machine Tax is currently 55% of gross revenues from slot machines. By statute, 2% of the Pennsylvania Slot Machine Tax 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. However, on September 28, 2016, the Pennsylvania Supreme Court declared this provision to be unconstitutional and imposed a deadline of 120 days before its ruling will take effect. Downs Racing maintains a $1.5 million escrow deposit in the name of the Commonwealth of Pennsylvania for Pennsylvania Slot Machine Tax payments, which was included in other assets, net, in the accompanying consolidated balance sheets. The Authority reflected expenses associated with the Pennsylvania Slot Machine Tax totaling $122.3 million , $119.6 million and $122.3 million for the fiscal years ended September 30, 2016 , 2015 and 2014 , respectively. As of September 30, 2016 and 2015 , outstanding Pennsylvania Slot Machine Tax payments totaled $4.8 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 $6.4 million , $6.7 million and $6.3 million for the fiscal years ended September 30, 2016 , 2015 and 2014 , respectively. As of September 30, 2016 and 2015 , outstanding Pennsylvania Table Game Tax payments totaled $93,000 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”). 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 $4.8 million , $4.6 million and $4.7 million for the fiscal years ended September 30, 2016 , 2015 and 2014 , respectively. As of September 30, 2016 and 2015 , outstanding Pennsylvania Regulatory Fee payments to the PGCB totaled $112,000 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 September 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 $623,000 , $620,000 and $638,000 for the fiscal years ended September 30, 2016 , 2015 and 2014 , respectively. Horsemen’s Agreement Downs Racing and the PSHRC 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 September 30, 2016 and 2015 , outstanding payments to the PSHRC for purses earned by horsemen, but not yet paid, totaled $5.0 million and $5.5 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 $40.0 million , $31.5 million and $19.5 million for the fiscal years ended September 30, 2016 , 2015 and 2014 , respectively. Town of Montville Agreement In June 1994, the Tribe entered into an agreement with the Town of Montville (the “Town”) under which the Tribe agreed to pay the Town $500,000 annually to minimize the impact of the Tribe’s reservation being held in trust on the Town. The Tribe has assigned its rights and obligations under this agreement to the Authority. Land Lease Agreement The land upon which Mohegan Sun is located is held in trust for the Tribe by the United States. The Authority leases this land from the Tribe under a long-term lease agreement. The following summarizes the key provisions of the land lease agreement: Term The term of the agreement is 25 years with an option, exercisable by the Authority, to extend the term for one additional 25 -year period. Upon termination of the agreement, the Authority will be required to surrender to the Tribe possession of the property and improvements, excluding any equipment, furniture, fixtures or other personal property. Rent and Other Operating Costs and Expenses The agreement requires the Authority to pay the Tribe a nominal annual rental fee. For any period that the Tribe or another agency or instrumentality of the Tribe is not the tenant, the rent will be 8% of such tenant’s gross revenues from the property. The Authority is responsible for all costs and expenses of owning, operating, constructing, maintaining, repairing, replacing and insuring the property. Use of Property The Authority may utilize the property and improvements solely for the operation of Mohegan Sun, unless prior approval is obtained from the Tribe for any proposed alternative use. The Authority may not construct or alter any building or improvement located on the property unless complete and final plans and specifications are approved by the Tribe. Following foreclosure of any mortgage on the Authority’s interest under the agreement or any transfer of such interest to the holder of such mortgage in lieu of foreclosure, the property and improvements may be utilized for any lawful purpose, subject to applicable codes and governmental regulations; provided, however, that a non-Indian holder of the property may under no circumstance conduct gaming operations on the property. Permitted Mortgages and Rights of Permitted Mortgagees The Authority may not mortgage, pledge or otherwise encumber its leasehold estate in the property except to a holder of a permitted mortgage. Under the terms of the agreement, permitted mortgages include the leasehold mortgage securing the Authority’s senior secured indebtedness, provided that, among other things: (1) the Tribe will have the right to notice of, and to cure, any default of the Authority, (2) the Tribe will have the right to prior notice of an intention by the holder to foreclose on the permitted mortgage and the right to purchase the mortgage in lieu of any foreclosure and (3) the permitted mortgage is subject and subordinated to any and all access and utility easements granted by the Tribe under the agreement. Under the terms of the agreement, each holder of a permitted mortgage has the right to notice of any default of the Authority under the agreement and the opportunity to cure such default within the applicable cure period. Default Remedies The Authority will be in default under the agreement if, subject to the notice provisions, it fails to make lease payments or comply with covenants under the agreement or if it pledges, encumbers or conveys its interest in violation of the terms of the agreement. Following a default, the Tribe may, with approval from the Secretary of the Interior, terminate the agreement unless a permitted mortgage remains outstanding with respect to the property. In such case, the Tribe may not: (1) terminate the agreement or the Authority’s right to possession of the property, (2) exercise any right of re-entry, (3) take possession of and/or relet the property or any portion thereof or (4) enforce any other right or remedy, which may materially and adversely affect the rights of the holder of the permitted mortgage, unless the default triggering such rights was a monetary default of which such holder failed to cure after notice. The land lease was amended and restated on October 14, 2016 (refer to Note 16). WNBA Contributions In January 2003, the Authority and MBC entered into a membership agreement with WNBA, LLC which sets forth the terms and conditions under which MBC acquired its membership in the WNBA and the right to own and operate a team. MBC currently owns approximately 4.2% of the membership interests in WNBA, LLC. Under the terms of the Limited Liability Company Agreement of WNBA, LLC, if at any time WNBA, LLC’s Board of Governors determines that additional funds are needed for WNBA, LLC’s or any league entity’s general business, the Board of Governors may require additional cash capital contributions. In such event, each member shall be obligated to contribute to WNBA, LLC an amount of cash equal to that member’s proportionate share of ownership. No such cash capital contribution has been required by WNBA, LLC through September 30, 2016. Litigation The Authority is a defendant in various litigation matters resulting from its normal course of business. In management's opinion, the aggregate liability, if any, arising from such litigations will not have a material impact on the Authority's financial position, results of operations or cash flows.

RELINQUISHMENT AGREEMENT

RELINQUISHMENT AGREEMENT	12 Months Ended
	Sep. 30, 2016
RELINQUISHMENT AGREEMENT [Abstract]
RELINQUISHMENT AGREEMENT	RELINQUISHMENT AGREEMENT: In February 1998, the Authority and TCA entered into a relinquishment agreement (the “Relinquishment Agreement”). Effective January 1, 2000, the Relinquishment Agreement superseded a then-existing management agreement with TCA requiring, among other things, that the Authority make certain payments to TCA out of, and determined as a percentage of, Revenues, as defined under the Relinquishment Agreement, generated by Mohegan Sun over a 15 -year period. The Authority, in accordance with authoritative guidance issued by the FASB pertaining to the accounting for contingencies, recorded a $549.1 million relinquishment liability at September 30, 1998 based on the estimated present value of its obligations under the Relinquishment Agreement. The Relinquishment Agreement expired on December 31, 2014. As of September 30, 2016 and 2015 , no amount was outstanding under the Relinquishment Agreement. Relinquishment payments consisted of the following (in millions): For the Fiscal Years Ended September 30, 2016 September 30, 2015 September 30, 2014 Principal $ — $ 24.4 $ 46.6 Accretion of discount (1) — 0.8 2.9 Total $ — $ 25.2 $ 49.5 __________ (1) Reflects accretion of the discount to the present value of the relinquishment liability for the impact of the time value of money. The relinquishment liability reassessment credits of $243,000 and $1.9 million for the fiscal years ended September 30, 2015 and 2014 , respectively, resulted from reductions in Mohegan Sun revenues and revenue projections as of the end of each respective fiscal year compared to projections as of the end of the related prior fiscal year.

MOHEGAN VENTURES-NORTHWEST, LLC

MOHEGAN VENTURES-NORTHWEST, LLC (COWLITZ PROJECT)	12 Months Ended
	Sep. 30, 2016
Cowlitz Project
Schedule of Long-term Development Projects [Line Items]
MOHEGAN VENTURES-NORTHWEST, LLC (COWLITZ PROJECT)	MOHEGAN VENTURES-NORTHWEST, LLC (COWLITZ PROJECT): Mohegan Ventures-NW, a wholly-owned subsidiary of the Authority, is one of three current members in Salishan-Mohegan, which was formed to participate in the Cowlitz Project, a casino to be owned by the Cowlitz Tribe and to be located on the Cowlitz reservation in Clark County, Washington. Mohegan Ventures-NW, Salishan Company, LLC, an unrelated entity, and a subsidiary of the Tribe hold membership interests in Salishan-Mohegan of 49.15% , 40% and 10.85% , respectively. As of September 30, 2016, Salishan-Mohegan held a 100% membership interest in Salishan-Mohegan Two, which was formed to acquire certain property related to the Cowlitz Project. Salishan-Mohegan is not a restricted entity of the Authority, and therefore, is not a guarantor of the Authority’s debt obligations. In September 2004, Salishan-Mohegan entered into development and management agreements with the Cowlitz Tribe in connection with the Cowlitz Project, which agreements have been amended from time to time. Under the terms of the development agreement, Salishan-Mohegan assists in securing financing, as well as administration and oversight of the planning, designing, development, construction and furnishing of the 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 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 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. In July 2016, the Circuit Court of Appeals affirmed the judgment of the District Court in its entirety. In November 2016, certain of the plaintiffs appealed to the U.S. Supreme Court challenging the Circuit Court of Appeals ruling and such appeal remains pending. The Authority can provide no assurance as to the outcome of this appeal or any future litigation. In March 2015, the Cowlitz Project site was taken into trust by the United States Department of the Interior for the benefit of the Cowlitz Tribe. In connection with this event, the Cowlitz Tribe leased a substantial portion of the Cowlitz Project site back to Salishan-Mohegan for a nominal rental fee. The carrying value of the land totaling approximately $20.0 million 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. In fiscal 2016, following the financing of 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 casino, cash flows generated by the casino and other matters affecting the Cowlitz Project could affect the collectability of the Salishan-Mohegan receivables and the related reserve. As of September 30, 2016 and 2015 , the Salishan-Mohegan receivables, including accrued interest, totaled $81.9 million and $90.7 million , respectively. As of September 30, 2016 and 2015 , related reserves for doubtful collection totaled $16.4 million and $21.2 million , respectively. The Salishan-Mohegan receivables were included in receivables, net, and other assets, net, in the accompanying consolidated balance sheets. The Authority earned $9.2 million in development fees, including accrued interest, for the fiscal year ended September 30, 2016 .

MOHEGAN GAMING ADVISORS, LLC (P

MOHEGAN GAMING ADVISORS, LLC (PROJECT INSPIRE)	12 Months Ended
	Sep. 30, 2016
Project Inspire
Schedule of Long-term Development Projects [Line Items]
MOHEGAN GAMING ADVISORS, LLC (PROJECT INSPIRE)	MOHEGAN GAMING ADVISORS, LLC (PROJECT INSPIRE): Mohegan Gaming Advisors, a wholly-owned subsidiary of the Authority, currently holds a 50.19% membership interest in Inspire Integrated Resort, which was formed to pursue gaming opportunities in South Korea. The remaining 49.81% membership interest in Inspire Integrated Resort is held by an unrelated third-party and its affiliates. Inspire Integrated Resort is not a restricted entity of the Authority, and therefore, is not a guarantor of the Authority’s debt obligations. In February 2016, Inspire Integrated Resort was awarded pre-approval for a gaming license to be issued upon the completion of construction of Project Inspire, a proposed integrated resort and casino to be located at Incheon International Airport in South Korea. I n August 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. As of September 30, 2016 , Mohegan Gaming Advisors and its partner have each contributed approximately $100.0 million in cash into Project Inspire, which was included in non-current assets - restricted cash in the accompanying consolidated balance sheet as of September 30, 2016.

SEGMENT REPORTING

SEGMENT REPORTING	12 Months Ended
	Sep. 30, 2016
Segment Reporting [Abstract]
SEGMENT REPORTING	SEGMENT REPORTING: As of September 30, 2016 , the Authority owns and operates, either directly or through subsidiaries, 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 Fiscal Years Ended (in thousands) September 30, 2016 September 30, 2015 September 30, 2014 Net revenues: Mohegan Sun $ 1,022,076 $ 994,010 $ 995,100 Mohegan Sun Pocono 298,677 295,135 296,578 Corporate and other 19,133 7,567 5,391 Inter-segment revenues (5,092 ) (5,092 ) (4,351 ) Total $ 1,334,794 $ 1,291,620 $ 1,292,718 Income (loss) from operations: Mohegan Sun $ 237,605 $ 212,211 $ 181,325 Mohegan Sun Pocono 41,445 45,817 36,956 Corporate and other (17,907 ) (24,853 ) (36,873 ) Total 261,143 233,175 181,408 Accretion of discount to the relinquishment liability — (227 ) (2,205 ) Interest income 9,560 7,983 7,066 Interest expense, net of capitalized interest (136,194 ) (143,876 ) (147,933 ) Loss on modification and early extinguishment of debt (484 ) (3,987 ) (62,041 ) Loss from unconsolidated affiliates (939 ) (972 ) (826 ) Other income (expense), net (9 ) 43 (27 ) Net income (loss) 133,077 92,139 (24,558 ) (Income) loss attributable to non-controlling interests (427 ) 2,255 380 Net income (loss) attributable to Mohegan Tribal Gaming Authority $ 132,650 $ 94,394 $ (24,178 ) Comprehensive income (loss): Foreign currency translation 10,495 — — Other comprehensive income 10,495 — — Other comprehensive income attributable to non-controlling interests (5,389 ) — — Other comprehensive income attributable to Mohegan Tribal Gaming Authority 5,106 — — Comprehensive income (loss) attributable to Mohegan Tribal Gaming Authority $ 137,756 $ 94,394 $ (24,178 ) For the Fiscal Years Ended (in thousands) September 30, 2016 September 30, 2015 September 30, 2014 Capital expenditures incurred: Mohegan Sun $ 39,921 $ 24,521 $ 19,518 Mohegan Sun Pocono 7,575 5,448 3,946 Corporate and other 1,466 55 9,164 Total $ 48,962 $ 30,024 $ 32,628 (in thousands) September 30, 2016 September 30, 2015 Total assets: Mohegan Sun $ 1,332,231 $ 1,332,458 Mohegan Sun Pocono 551,116 555,449 Corporate and other 344,615 132,226 Total $ 2,227,962 $ 2,020,133

SUPPLEMENTAL CONDENSED CONSOLID

SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL STATEMENT INFORMATION	12 Months Ended
	Sep. 30, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL STATEMENT INFORMATION	SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL STATEMENT INFORMATION: As of September 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 14 are adequate for investor analysis of these subsidiaries. Condensed consolidating financial statement information for the Authority, its 100% owned guarantor subsidiaries and its non-guarantor subsidiaries and entities as of September 30, 2016 and 2015 and for the fiscal years ended September 30, 2016 , 2015 and 2014 is as follows (in thousands): CONDENSED CONSOLIDATING BALANCE SHEETS September 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 $ 60,103 $ 21,178 $ 2,462 $ — $ 83,743 Restricted cash — 1,232 — — 1,232 Receivables, net 29,954 4,324 10,991 (2,486 ) 42,783 Inventories 14,226 1,086 — — 15,312 Other current assets 18,952 3,441 16 — 22,409 Total current assets 123,235 31,261 13,469 (2,486 ) 165,479 Non-current assets: Restricted cash 16 — 205,817 — 205,833 Property and equipment, net 1,078,616 209,571 38,357 — 1,326,544 Goodwill — 39,459 — — 39,459 Other intangible assets, net 120,167 284,122 — — 404,289 Other assets, net 10,285 31,175 75,570 (30,672 ) 86,358 Inter-company receivables 325,953 108,249 — (434,202 ) — Investment in subsidiaries 390,618 — — (390,618 ) — Total assets $ 2,048,890 $ 703,837 $ 333,213 $ (857,978 ) $ 2,227,962 LIABILITIES AND CAPITAL Current liabilities: Current portion of long-term debt $ 21,034 $ — $ 3,225 $ — $ 24,259 Due to Mohegan Tribe — — 5,500 — 5,500 Current portion of capital leases 856 53 — (53 ) 856 Trade payables 11,096 2,571 23 — 13,690 Construction payables 6,733 1,729 — — 8,462 Accrued interest payable 5,436 — 76 — 5,512 Other current liabilities 116,457 32,673 2,664 (2,433 ) 149,361 Total current liabilities 161,612 37,026 11,488 (2,486 ) 207,640 Non-current liabilities: Long-term debt, net of current portion 1,630,492 — 17,496 — 1,647,988 Due to Mohegan Tribe, net of current portion — — 7,420 — 7,420 Capital leases, net of current portion 665 5,717 — (5,717 ) 665 Other long-term liabilities 1,597 — 24,776 (24,776 ) 1,597 Inter-company payables — 259,722 174,480 (434,202 ) — Accumulated losses in excess of investment in subsidiaries — 42,477 — (42,477 ) — Total liabilities 1,794,366 344,942 235,660 (509,658 ) 1,865,310 Capital: Retained earnings 249,418 358,895 (14,302 ) (344,909 ) 249,102 Accumulated other comprehensive income 5,106 — 5,106 (5,106 ) 5,106 Mohegan Tribal Gaming Authority total capital 254,524 358,895 (9,196 ) (350,015 ) 254,208 Non-controlling interests — — 106,749 1,695 108,444 Total capital 254,524 358,895 97,553 (348,320 ) 362,652 Total liabilities and capital $ 2,048,890 $ 703,837 $ 333,213 $ (857,978 ) $ 2,227,962 ___________ (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 Other current assets 15,569 2,928 33 — 18,530 Total current assets 101,259 31,486 24,437 (1,646 ) 155,536 Non-current assets: Property and equipment, net 1,098,588 214,778 38,689 — 1,352,055 Goodwill — 39,459 — — 39,459 Other intangible assets, net 120,281 284,418 2,019 — 406,718 Other assets, net 10,711 4,017 57,597 (5,960 ) 66,365 Inter-company receivables 254,348 94,033 — (348,381 ) — Investment in subsidiaries 328,462 — — (328,462 ) — Total assets $ 1,913,649 $ 668,191 $ 122,742 $ (684,449 ) $ 2,020,133 LIABILITIES AND CAPITAL Current liabilities: Current portion of long-term debt $ 46,248 $ — $ 2,946 $ — $ 49,194 Due to Mohegan Tribe — — 6,000 — 6,000 Current portion of capital leases 824 48 — (48 ) 824 Trade payables 12,365 2,564 87 — 15,016 Construction payables 11,149 1,888 100 — 13,137 Accrued interest payable 5,461 — 6,594 — 12,055 Other current liabilities 108,911 29,699 4,268 (1,598 ) 141,280 Total current liabilities 184,958 34,199 19,995 (1,646 ) 237,506 Non-current liabilities: Long-term debt, net of current portion 1,555,487 — 38,243 — 1,593,730 Due to Mohegan Tribe, net of current portion — — 17,420 — 17,420 Capital leases, net of current portion 1,521 5,770 — (5,770 ) 1,521 Other long-term liabilities 1,915 — — — 1,915 Inter-company payables — 246,380 102,001 (348,381 ) — Accumulated losses in excess of investment in subsidiaries — 40,873 — (40,873 ) — Total liabilities 1,743,881 327,222 177,659 (396,670 ) 1,852,092 Capital: Retained earnings 169,768 340,969 (55,157 ) (286,128 ) 169,452 Mohegan Tribal Gaming Authority 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 Fiscal Year Ended September 30, 2016 Authority Total Guarantor Subsidiaries (1) Total Non-Guarantor Subsidiaries and Entities (2) Consolidating/ Eliminating Adjustments Consolidated Revenues: Gaming $ 891,250 $ 275,636 $ — $ — $ 1,166,886 Food and beverage 58,799 29,979 145 — 88,923 Hotel 46,584 5,977 — — 52,561 Retail, entertainment and other 92,654 25,288 19,155 (14,080 ) 123,017 Gross revenues 1,089,287 336,880 19,300 (14,080 ) 1,431,387 Less-Promotional allowances (72,569 ) (21,711 ) (8 ) (2,305 ) (96,593 ) Net revenues 1,016,718 315,169 19,292 (16,385 ) 1,334,794 Operating costs and expenses: Gaming 463,084 198,545 — — 661,629 Food and beverage 32,405 8,032 — — 40,437 Hotel 15,059 5,905 — (4,946 ) 16,018 Retail, entertainment and other 36,617 5,372 2,921 (2,302 ) 42,608 Advertising, general and administrative 165,242 36,477 23,988 (25,260 ) 200,447 Corporate 19,698 — — 16,123 35,821 Depreciation and amortization 59,575 13,192 1,146 — 73,913 Loss on disposition of assets 167 13 — — 180 Pre-opening 723 — — — 723 Impairment — — 1,875 — 1,875 Total operating costs and expenses 792,570 267,536 29,930 (16,385 ) 1,073,651 Income (loss) from operations 224,148 47,633 (10,638 ) — 261,143 Other income (expense): Interest income 65 9,433 9,759 (9,697 ) 9,560 Interest expense, net of capitalized interest (92,292 ) (39,326 ) (14,273 ) 9,697 (136,194 ) Loss on modification and early extinguishment of debt (277 ) — (207 ) — (484 ) Income (loss) on interests in subsidiaries 1,701 (1,604 ) — (97 ) — Loss from unconsolidated affiliates (694 ) — (245 ) — (939 ) Other income (expense), net (1 ) 1,618 (1,626 ) — (9 ) Total other expense (91,498 ) (29,879 ) (6,592 ) (97 ) (128,066 ) Net income (loss) 132,650 17,754 (17,230 ) (97 ) 133,077 (Income) loss attributable to non-controlling interests — — 2,919 (3,346 ) (427 ) Net income (loss) attributable to Mohegan Tribal Gaming Authority $ 132,650 $ 17,754 $ (14,311 ) $ (3,443 ) $ 132,650 Comprehensive income (loss): Foreign currency translation 5,106 — 10,495 (5,106 ) 10,495 Other comprehensive income 5,106 — 10,495 (5,106 ) 10,495 Other comprehensive income attributable to non-controlling interests — — (5,389 ) — (5,389 ) Other comprehensive income attributable to Mohegan Tribal Gaming Authority 5,106 — 5,106 (5,106 ) 5,106 Comprehensive income (loss) attributable to Mohegan Tribal Gaming Authority $ 137,756 $ 17,754 $ (9,205 ) $ (8,549 ) $ 137,756 ___________ (1) Includes the Pocono Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming. (2) Includes Mohegan Lacrosse, MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries. For the Fiscal Year Ended September 30, 2015 Authority Total Guarantor Subsidiaries (1) Total Non-Guarantor Subsidiaries and Entities (2) Consolidating/ Eliminating Adjustments Consolidated Revenues: Gaming $ 861,919 $ 271,801 $ — $ — $ 1,133,720 Food and beverage 60,687 28,913 120 — 89,720 Hotel 44,836 5,660 — — 50,496 Retail, entertainment and other 94,457 17,072 8,593 (5,092 ) 115,030 Gross revenues 1,061,899 323,446 8,713 (5,092 ) 1,388,966 Less-Promotional allowances (74,994 ) (20,109 ) (14 ) (2,229 ) (97,346 ) Net revenues 986,905 303,337 8,699 (7,321 ) 1,291,620 Operating costs and expenses: Gaming 457,948 193,952 — — 651,900 Food and beverage 32,964 8,590 — — 41,554 Hotel 14,062 5,724 — (4,852 ) 14,934 Retail, entertainment and other 39,353 6,029 2,626 (2,229 ) 45,779 Advertising, general and administrative 158,230 31,427 14,050 (14,783 ) 188,924 Corporate 16,584 — — 14,543 31,127 Depreciation and amortization 63,071 13,371 1,138 — 77,580 Loss on disposition of assets 1,007 11 — — 1,018 Severance 3,244 126 — — 3,370 Impairment 2,502 — — — 2,502 Relinquishment liability reassessment (243 ) — — — (243 ) Total operating costs and expenses 788,722 259,230 17,814 (7,321 ) 1,058,445 Income (loss) from operations 198,183 44,107 (9,115 ) — 233,175 Other income (expense): Accretion of discount to the relinquishment liability (227 ) — — — (227 ) Interest income 43 7,424 8,346 (7,830 ) 7,983 Interest expense, net of capitalized interest (95,485 ) (39,992 ) (16,229 ) 7,830 (143,876 ) Loss on modification and early extinguishment of debt (3,987 ) — — — (3,987 ) Loss on interests in subsidiaries (4,144 ) (9,193 ) — 13,337 — Loss from unconsolidated affiliates (31 ) — (941 ) — (972 ) Other income, net 42 — 1 — 43 Total other expense (103,789 ) (41,761 ) (8,823 ) 13,337 (141,036 ) Net income (loss) 94,394 2,346 (17,938 ) 13,337 92,139 Loss attributable to non-controlling interests — — 835 1,420 2,255 Net income (loss) attributable to Mohegan Tribal Gaming Authority $ 94,394 $ 2,346 $ (17,103 ) $ 14,757 $ 94,394 ___________ (1) Includes the Pocono Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming. (2) Includes Mohegan Lacrosse, MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries. For the Fiscal Year Ended September 30, 2014 Authority Total Guarantor Subsidiaries (1) Total Non-Guarantor Subsidiaries and Entities (2) Consolidating/ Eliminating Adjustments Consolidated Revenues: Gaming $ 858,780 $ 274,783 $ — $ — $ 1,133,563 Food and beverage 62,273 29,382 — — 91,655 Hotel 42,921 4,389 — — 47,310 Retail, entertainment and other 101,506 16,515 5,464 (4,351 ) 119,134 Gross revenues 1,065,480 325,069 5,464 (4,351 ) 1,391,662 Less-Promotional allowances (76,618 ) (20,567 ) (17 ) (1,742 ) (98,944 ) Net revenues 988,862 304,502 5,447 (6,093 ) 1,292,718 Operating costs and expenses: Gaming 488,293 198,728 — — 687,021 Food and beverage 32,348 9,134 — — 41,482 Hotel 15,287 4,631 — (4,111 ) 15,807 Retail, entertainment and other 45,876 6,780 — (1,711 ) 50,945 Advertising, general and administrative 155,668 35,075 27,927 (28,031 ) 190,639 Corporate 13,276 — — 27,760 41,036 Depreciation and amortization 65,406 13,814 906 — 80,126 (Gain) loss on disposition of assets (12 ) 3 — — (9 ) Pre-opening — 1,187 — — 1,187 Impairment 4,981 — — — 4,981 Relinquishment liability reassessment (1,905 ) — — — (1,905 ) Total operating costs and expenses 819,218 269,352 28,833 (6,093 ) 1,111,310 Income (loss) from operations 169,644 35,150 (23,386 ) — 181,408 Other income (expense): Accretion of discount to the relinquishment liability (2,205 ) — — — (2,205 ) Interest income 88 4,704 7,306 (5,032 ) 7,066 Interest expense, net of capitalized interest (97,380 ) (42,583 ) (13,002 ) 5,032 (147,933 ) Loss on modification and early extinguishment of debt (62,041 ) — — — (62,041 ) Loss on interests in subsidiaries (32,449 ) (24,848 ) — 57,297 — Income (loss) from unconsolidated affiliates 178 — (1,004 ) — (826 ) Other expense, net (13 ) — (14 ) — (27 ) Total other expense (193,822 ) (62,727 ) (6,714 ) 57,297 (205,966 ) Net loss (24,178 ) (27,577 ) (30,100 ) 57,297 (24,558 ) Loss attributable to non-controlling interests — — — 380 380 Net loss attributable to Mohegan Tribal Gaming Authority $ (24,178 ) $ (27,577 ) $ (30,100 ) $ 57,677 $ (24,178 ) ___________ (1) Includes the Pocono Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming. (2) Includes MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries. CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS For the Fiscal Year Ended September 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) $ 132,650 $ 17,754 $ (17,230 ) $ (97 ) $ 133,077 Adjustments to reconcile net income (loss) to net cash flows provided by operating activities: Depreciation and amortization 59,575 13,192 1,146 — 73,913 Loss on early extinguishment of debt — — 207 — 207 Payments of discounts (2,760 ) — — — (2,760 ) Amortization of debt issuance costs, premiums and discounts 9,556 — 464 — 10,020 Provision (recovery) for losses on receivables 1,159 (99 ) (4,848 ) — (3,788 ) Share-based compensation — — 6,147 — 6,147 Impairment — — 1,875 — 1,875 Loss on disposition of assets 167 13 — — 180 Loss from unconsolidated affiliates 694 — 245 — 939 (Gain) loss on foreign currency exchange rate (706 ) — 2 — (704 ) Inter-company transactions (41,923 ) 31,222 10,593 108 — Changes in operating assets and liabilities: Increase in receivables (5,932 ) (640 ) (7,515 ) 835 (13,252 ) Decrease in inventories 175 59 — — 234 Increase in other assets (518 ) (26,184 ) (9,300 ) 24,765 (11,237 ) Increase (decrease) in trade payables (1,269 ) 7 (6 ) — (1,268 ) Decrease in accrued interest (25 ) — (6,518 ) — (6,543 ) Increase in other liabilities 7,406 3,877 25,912 (25,611 ) 11,584 Net cash flows provided by operating activities 158,249 39,201 1,174 — 198,624 Cash flows provided by (used in) investing activities: Purchases of property and equipment, including change in construction payables (44,333 ) (7,848 ) (1,456 ) — (53,637 ) Issuance of third-party loans and advances — (1,500 ) (3,769 ) — (5,269 ) Payments received on third-party loans and advances 166 — 13,400 — 13,566 (Increase) decrease in restricted cash, net (22 ) (474 ) (197,000 ) — (197,496 ) Proceeds from asset sales 335 — — — 335 Investments in unconsolidated affiliates (200 ) — (2,500 ) — (2,700 ) Inter-company transactions (86,732 ) (5,018 ) 48 91,702 — Net cash flows used in investing activities (130,786 ) (14,840 ) (191,277 ) 91,702 (245,201 ) Cash flows provided by (used in) financing activities: Senior Secured Credit Facility borrowings - Revolving 560,000 — — — 560,000 Senior Secured Credit Facility repayments - Revolving (568,000 ) — — — (568,000 ) Senior Secured Credit Facility repayments - Term Loan A (14,001 ) — — — (14,001 ) Senior Secured Credit Facility repayments - Term Loan B (30,456 ) — — — (30,456 ) Line of Credit borrowings 459,701 — — — 459,701 Line of Credit repayments (459,701 ) — — — (459,701 ) Proceeds from issuance of Senior Unsecured Notes 100,000 — — — 100,000 Downs Lodging Credit Facility repayments - Term Loan — — (40,516 ) — (40,516 ) New Downs Lodging Credit Facility borrowings - Term Loan — — 25,000 — 25,000 New Downs Lodging Credit Facility repayments - Term Loan — — (3,344 ) — (3,344 ) Borrowings from Mohegan Tribe — — 22,500 — 22,500 Repayments to Mohegan Tribe — — (27,000 ) — (27,000 ) Repayments of other long-term debt (475 ) — (259 ) — (734 ) Payments on capital lease obligations (824 ) (48 ) — 48 (824 ) Distributions to Mohegan Tribe (53,000 ) — — — (53,000 ) Payments of financing fees (3,403 ) — (1,678 ) — (5,081 ) Non-controlling interest contributions — — 97,892 — 97,892 Inter-company transactions — (25,302 ) 117,052 (91,750 ) — Net cash flows provided by (used in) financing activities (10,159 ) (25,350 ) 189,647 (91,702 ) 62,436 Net increase (decrease) in cash and cash equivalents 17,304 (989 ) (456 ) — 15,859 Effect of exchange rate on cash and cash equivalents 706 — 1,424 — 2,130 Cash and cash equivalents at beginning of year 42,093 22,167 1,494 — 65,754 Cash and cash equivalents at end of year $ 60,103 $ 21,178 $ 2,462 $ — $ 83,743 ___________ (1) Includes the Pocono Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming. (2) Includes Mohegan Lacrosse, MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries. For the Fiscal Year Ended September 30, 2015 Authority Total Guarantor Subsidiaries (1) Total Non-Guarantor Subsidiaries and Entities (2) Consolidating/ Eliminating Adjustments Consolidated Cash flows provided by (used in) operating activities: Net income (loss) $ 94,394 $ 2,346 $ (17,938 ) $ 13,337 $ 92,139 Adjustments to reconcile net income (loss) to net cash flows provided by (used in) operating activities: Depreciation and amortization 63,071 13,371 1,138 — 77,580 Relinquishment liability reassessment (243 ) — — — (243 ) Accretion of discount to the relinquishment liability 227 — — — 227 Cash paid for accretion of discount to the relinquishment liability (778 ) — — — (778 ) Loss on early extinguishment of debt 2,269 — — — 2,269 Proceeds from bond premiums 2,125 — — — 2,125 Payments of tender offer costs and discounts (2,894 ) — — — (2,894 ) Amortization of debt issuance costs, premiums and discounts 7,453 — 318 — 7,771 Provision for losses on receivables 1,350 299 4,229 — 5,878 Impairment 2,502 — — — 2,502 Loss on disposition of assets 1,007 11 — — 1,018 Loss from unconsolidated affiliates 31 — 941 — 972 Inter-company transactions (35,724 ) 41,355 7,695 (13,326 ) — Changes in operating assets and liabilities: Increase in receivables (2,699 ) (1,247 ) (2,264 ) 870 (5,340 ) (Increase) decrease in inventories (1,062 ) 60 — — (1,002 ) Increase in other assets (2,756 ) (1,806 ) (7,544 ) (46 ) (12,152 ) Increase (decrease) in trade payables (6,394 ) (2,617 ) 27 — (8,984 ) Decrease in accrued interest (264 ) — (146 ) — (410 ) Increase (decrease) in other liabilities 14,527 908 (5,860 ) (835 ) 8,740 Net cash flows provided by (used in) operating activities 136,142 52,680 (19,404 ) — 169,418 Cash flows provided by (used in) investing activities: Purchases of property and equipment, including change in construction payables (17,221 ) (4,651 ) (588 ) — (22,460 ) Issuance of third-party loans and advances — — (4,080 ) — (4,080 ) Payments received on third-party loans 157 — — — 157 (Increase) decrease in restricted cash, net (32 ) (1,746 ) 252 — (1,526 ) Proceeds from asset sales 1,602 13 — — 1,615 Investments in the New England Black Wolves — — (500 ) — (500 ) Inter-company transactions 6,687 (20,731 ) 45 13,999 — Net cash flows used in investing activities (8,807 ) (27,115 ) (4,871 ) 13,999 (26,794 ) Cash flows provided by (used in) financing activities: Senior Secured Credit Facility borrowings - Revolving 442,000 — — — 442,000 Senior Secured Credit Facility repayments - Revolving (458,000 ) — — — (458,000 ) Senior Secured Credit Facility repayments - Term Loan A (7,756 ) — — — (7,756 ) Senior Secured Credit Facility borrowings - Term Loan B, net of discount 87,911 — — — 87,911 Senior Secured Credit Facility repayments - Term Loan B (5,339 ) — — — (5,339 ) Line of Credit borrowings 446,935 — — — 446,935 Line of Credit repayments (449,976 ) — — — (449,976 ) Proceeds from issuance of Senior Unsecured Notes, net of premiums 85,000 — — — 85,000 Repayments to Mohegan Tribe — — (2,250 ) — (2,250 ) Repayments of other long-term debt (182,269 ) — (4,547 ) — (186,816 ) Payments on capital lease obligations (927 ) (45 ) — 45 (927 ) Principal portion of relinquishment liability payments (24,400 ) — — — (24,400 ) Distributions to Mohegan Tribe (50,000 ) — — — (50,000 ) Payments of financing fees (2,360 ) — — — (2,360 ) Inter-company transactions — (18,120 ) 32,164 (14,044 ) — Net cash flows provided by (used in) financing activities (119,181 ) (18,165 ) 25,367 (13,999 ) (125,978 ) Net increase in cash and cash equivalents 8,154 7,400 1,092 — 16,646 Cash and cash equivalents at beginning of year 33,939 14,767 402 — 49,108 Cash and cash equivalents at end of year $ 42,093 $ 22,167 $ 1,494 $ — $ 65,754 ___________ (1) Includes the Pocono Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming. (2) Includes Mohegan Lacrosse, MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries. For the Fiscal Year Ended September 30, 2014 Authority Total Guarantor Subsidiaries (1) Total Non-Guarantor Subsidiaries and Entities (2) Consolidating/ Eliminating Adjustments Consolidated Cash flows provided by (used in) operating activities: Net loss $ (24,178 ) (27,577 ) (30,100 ) 57,297 (24,558 ) Adjustments to reconcile net loss to net cash flows provided by (used in) operating activities: Depreciation and amortization 65,406 13,814 906 — 80,126 Relinquishment liability reassessment (1,905 ) — — — (1,905 ) Accretion of discount to the relinquishment liability 2,205 — — — 2,205 Cash paid for accretion of discount to the relinquishment liability (2,897 ) — — — (2,897 ) Loss on early extinguishment of debt 58,245 — — — 58,245 Payments of tender offer costs and discounts (48,155 ) — — — (48,155 ) Amortization of debt issuance costs, premiums and discounts 7,719 — 318 — 8,037 Provision for losses on receivables 2,368 390 3,388 — 6,146 Impairment 4,981 — — — 4,981 (Gain) loss on disposition of assets (12 ) 3 — — (9 ) (Gain) loss from unconsolidated affiliates (178 ) — 1,004 — 826 Inter-company transactions (9,896 ) 62,401 4,783 (57,288 ) — Changes in operating assets and liabilities: Increase in receivables (6,622 ) (310 ) (1,783 ) 1,556 (7,159 ) Increase in inventories (411 ) (143 ) — — (554 ) (Increase) decrease in other assets 3,236 (77 ) (5,888 ) (802 ) (3,531 ) Increase (decrease) in trade payables 9,858 3,568 (7 ) — 13,419 Decrease in accrued interest (12,891 ) — (1,746 ) — (14,637 ) Increase (decrease) in other liabilities (4,587 ) (573 ) 8,359 (763 ) 2,436 Net cash flows provided by (used in) operating activities 42,286 51,496 (20,766 ) — 73,016 Cash flows provided by (used in) investing activities: Purchases of property and equipment, including change in construction payables (18,629 ) (4,250 ) (12,200 ) — (35,079 ) Issuance of third-party loans and advances — — (1,804 ) — (1,804 ) Payments received on third-party loans 644 — — — 644 Decrease in restricted cash, net 53 1,583 12,043 — 13,679 Proceeds from asset sales 104 30 — — 134 Investments in unconsolidated affiliates — — (29 ) — (29 ) Inter-company transactions 27,195 (24,222 ) 45 (3,018 ) — Net cash flows provided by (used in) investing activities 9,367 (26,859 ) (1,945 ) (3,018 ) (22,455 ) Cash flows provided by (used in) financing activities: Prior Bank Credit Facility repayments - Term (393,000 ) — — — (393,000 ) Prior Term Loan Facility repayments, net of discount (222,103 ) — — — (222,103 ) Senior Secured Credit Facility borrowings - Revolving 310,000 — — — 310,000 Senior Secured Credit Facility repayments - Revolving (273,000 ) — — — (273,000 ) Senior Secured Credit Facility borrowings - Term Loan A, net of discount 124,343 — — — 124,343 Senior Secured Credit Facility repayments - Term Loan A (3,125 ) — — — (3,125 ) Senior Secured Credit Facility borrowings - Term Loan B, net of discount 720,952 — — — 720,952 Senior Secured Credit Facility repayments - Term Loan B (5,475 ) — — — (5,475 ) Line of Credit borrowings 356,796 — — — 356,796 Line of Credit repayments (353,755 ) — — — (353,755 ) Repayments to Mohegan Tribe — — (3,250 ) — (3,250 ) Repayments of other long-term debt (212,270 ) — (53 ) — (212,323 ) Payments on capital lease obligations (2,168 ) (45 ) — 45 (2,168 ) Principal portion of relinquishment liability payments (46,574 ) — — — (46,574 ) Distributions to Mohegan Tribe (50,000 ) — — — (50,000 ) Payments of financing fees (12,395 ) — — — (12,395 ) Inter-company transactions — (28,480 ) 25,507 2,973 — Net cash flows provided by (used in) financing activities (61,774 ) (28,525 ) 22,204 3,018 (65,077 ) Net decrease in cash and cash equivalents (10,121 ) (3,888 ) (507 ) — (14,516 ) Cash and cash equivalents at beginning of year 44,060 18,655 909 — 63,624 Cash and cash equivalents at end of year $ 33,939 $ 14,767 $ 402 $ — $ 49,108 ___________ (1) Includes the Pocono Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming. (2) Includes MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Sep. 30, 2016
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS: Refinancing Transactions New Senior Secured Credit Facilities On October 14, 2016, the Authority entered into a credit agreement among the Authority, the Tribe, Citizens Bank, N.A., as Administrative and Collateral Agent, and the other lenders and financial institutions party thereto, providing for $1.4 billion in aggregate principal amount of senior secured credit facilities (the “New Senior Secured Credit Facilities”), comprised of a $170.0 million senior secured revolving credit facility (the “New Revolving Facility”), a $445.0 million senior secured term loan A facility (the “New Term Loan A Facility”) and a $785.0 million senior secured term loan B facility (the “New Term Loan B Facility). The New Senior Secured Credit Facilities mature on October 13, 2021 (in the case of the New Revolving Facility and the New Term Loan A Facility) and October 13, 2023 (in the case of the New Term Loan B Facility). The New Term Loan A Facility amortizes in equal quarterly installments in an aggregate annual amount equal to 15.0% of the initial aggregate principal amount of the New Term Loan A Facility for the first two years after the closing date, 10.0% of the initial aggregate principal amount of the New Term Loan A Facility for the third year after the closing date and 7.5% of the initial aggregate principal amount of the New Term Loan A Facility in each year thereafter, with the balance payable on the maturity date of the New Term Loan A Facility. The New Term Loan B Facility amortizes in equal quarterly installments in an aggregate annual amount equal to 1.0% of the initial aggregate principal amount of the New Term Loan B Facility. Amortization of the New Term Loan A Facility and New Term Loan B Facility will begin with the first full fiscal quarter after the closing date. The proceeds from the New Term Loan A Facility and New Term Loan B Facility, together with a drawing under the New Revolving Facility and proceeds from the 2016 Senior Unsecured Notes (as defined below), were used to: (i) repurchase the Authority’s 2013 Senior Unsecured Notes and 2012 Senior Subordinated Notes tendered pursuant to the Authority’s tender offers dated September 19, 2016 (the “Tender Offers”) and to redeem, satisfy and discharge the obligations in respect of notes not tendered (as described below), (ii) to satisfy in full all amounts outstanding under the Authority’s existing Senior Secured Credit Facilities, (iii) to prepay all amounts outstanding under the Authority's 2015 Senior Unsecured Notes and (iv) to satisfy certain other obligations (as outlined below) and to pay related fees and expenses. The New Revolving Facility will otherwise be available for general corporate purposes. Borrowings under the New Senior Secured Credit Facilities will accrue interest as follows: (i) for base rate loans under the New Revolving Facility and New 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 total leverage-based margin of 150 to 325 basis points; (ii) for Eurodollar rate loans under the New Revolving Facility and New Term Loan A Facility, at the applicable LIBOR rate (subject to a 0.0% LIBOR floor) plus a total leverage-based margin of 250 to 425 basis points; (iii) for base rate loans under the New Term Loan B Facility, at the base rate plus 350 basis points; and (iv) for Eurodollar rate loans under the New Term Loan B Facility, at the applicable LIBOR rate (subject to a 1.0% LIBOR floor) plus 450 basis points. The Authority is also required to pay a total leverage-based undrawn commitment fee of between 37.5 and 50 basis points under the New Revolving Facility. Interest on base rate loans is payable quarterly in arrears. Interest on Eurodollar rate loans is payable at the end of each applicable interest period in arrears, but not less frequently than quarterly. The Authority's obligations under the New Senior Secured Credit Facilities are fully and unconditionally guaranteed, jointly and severally, by the Pocono Subsidiaries, MBC, Mohegan Golf and Mohegan Ventures-NW (collectively, the “New Guarantors”; and the New Guarantors other than MBC, collectively, the “New Grantors”). The collateral securing the New Senior Secured Credit Facilities constitutes substantially all of the Authority’s and the New Grantors’ property and assets. In the future, certain other subsidiaries of the Authority may be required to become New Guarantors and/or New Grantors in accordance with the terms of the New Senior Secured Credit Facilities. The New 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 and mergers or consolidations. The New Senior Secured Credit Facilities also include financial maintenance covenants pertaining to total leverage, secured leverage and fixed charge coverage. The New Senior Secured Credit Facilities also contain customary events of default relating to, among other things, failure to make required payments, breach of covenants and breach of representations. New Line of Credit On October 14, 2016, the Authority entered into a $25.0 million revolving credit facility with Bank of America, N.A. (the “New Line of Credit”). The New Line of Credit is coterminous with the New Senior Secured Credit Facilities. Pursuant to provisions of the New Senior Secured Credit Facilities, under certain circumstances, the New Line of Credit may be converted into loans under the New Senior Secured Credit Facilities. Under the New 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 New Line of Credit. Borrowings under the New Line of Credit are uncollateralized general obligations of the Authority. The New Line of Credit contains negative covenants and financial maintenance covenants that are substantially the same as those contained in the New Senior Secured Credit Facilities. New Senior Unsecured Notes On October 14, 2016, the Authority closed a private placement under Rule 144A and Regulation S of the Securities Act of 1933 of $500.0 million in aggregate principal amount of new senior unsecured notes (the “2016 Senior Unsecured Notes”). Upon closing of the private placement, the Authority, the New Guarantors and the Tribe entered into an indenture agreement (the “2016 Senior Unsecured Notes Indenture”) with U.S. Bank, National Association, the trustee for the 2016 Senior Unsecured Notes. The 2016 Senior Unsecured Notes bear fixed interest payable at a rate of 7.875% per annum and mature on October 15, 2024. Interest on the 2016 Senior Unsecured Notes is payable semi-annually in arrears on April 15 and October 15, with the first interest payment scheduled for April 15, 2017. The 2016 Senior Unsecured Notes are unsecured, unsubordinated obligations of the Authority. The 2016 Senior Unsecured Notes are guaranteed by the New Guarantors and will be guaranteed by any restricted subsidiary of the Authority that becomes a guarantor in accordance with the terms of the 2016 Senior Unsecured Notes Indenture. At any time prior to October 15, 2019, the Authority may redeem the 2016 Senior Unsecured Notes, in whole or in part, at a price equal to 100% of the principal amount of the 2016 Senior Unsecured Notes redeemed plus accrued and unpaid interest, if any, to the date of redemption and a make-whole premium. The 2016 Senior Unsecured Notes are redeemable at the Authority’s option, in whole or in part, at any time on or after October 15, 2019, at specified redemption prices, together with accrued and unpaid interest, if any, to the date of redemption. If the Authority experiences specific kinds of change-of-control triggering events, it is required to make an offer to repurchase the 2016 Senior Unsecured Notes at a purchase price of 101% of the principal amount, plus accrued and unpaid interest, if any. Additionally, if the Authority undertakes specific kinds of asset sales and does not use the related sale proceeds for specified purposes, the Authority may be required to offer to repurchase the 2016 Senior Unsecured Notes at a price equal to 100% of the principal amount, plus accrued and unpaid interest, if any. In certain circumstances, if any gaming regulatory authority requires a holder or beneficial owner of the 2016 Senior Unsecured Notes to be licensed, qualified or found suitable under applicable gaming laws, and such holder or beneficial owner does not obtain such license, qualification or finding of suitability within a specified time, the Authority can require such holder or beneficial owner to dispose of its 2016 Senior Unsecured Notes or call for redemption of the 2016 Senior Unsecured Notes held by such holder or beneficial owner at a purchase price equal to accrued and unpaid interest, if any, plus the lesser of 100% of the principal amount thereof or the price paid for such notes by such holder or beneficial owner. The 2016 Senior Unsecured Notes Indenture contains certain covenants that, subject to certain significant exceptions, limit, among other things, the Authority’s and New 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 2016 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. The 2016 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. Satisfaction and Discharge of the 2013 Senior Unsecured Notes and the 2012 Senior Subordinated Notes On October 14, 2016, the Authority called for redemption all of its outstanding 2013 Senior Unsecured Notes and 2012 Senior Subordinated Notes, in each case that were not validly tendered by the tender deadline for the transaction and accepted for payment. The outstanding 2013 Senior Unsecured Notes and 2012 Senior Subordinated Notes were redeemed on November 14, 2016. Also on October 14, 2016, the Authority satisfied and discharged the 2013 Senior Unsecured Notes indenture and 2012 Senior Subordinated Notes indenture by depositing with the trustee sufficient funds to fund the redemption of the 2013 Senior Unsecured Notes and the 2012 Senior Subordinated Notes on November 14, 2016 and to pay accrued interest on the redeemed notes to the redemption date. Satisfaction of Other Obligations In connection with the refinancing transaction outlined above, on October 14, 2016, the Authority satisfied the following outstanding obligations: • repayment in full and termination of the New Downs Lodging Credit Facility; • repayment of the remaining outstanding amount of the 2012 Mohegan Tribe Minor’s Trust Promissory Note; • repayment of the remaining outstanding amount of the 2013 Mohegan Tribe Promissory Note; and • payment in full and termination of that certain land lease agreement between the Authority and the Tribe, which property underlying such land lease agreement was added to the Amended and Restated Land Lease Agreement (discussed below). Transaction Costs The Authority incurred approximately $88.3 million in costs in connection with these refinancing transactions. In addition, at the date of these refinancing transactions, the Authority had approximately $23.8 million in previously deferred debt issuance costs, premiums and discounts related to the various debt that were refinanced. While the Authority has not yet completed its evaluation, it expects that a portion of the costs incurred in connection with these refinancing transactions, as well as previously deferred debt issuance costs, premiums and debt discounts, will be expensed in the first quarter of 2017. Amended and Restated Land Lease Agreement On October 14, 2016, the Authority entered into an amended and restated land lease agreement (the “Amended and Restated Land Lease Agreement”), by and between the Tribe, as lessor, and the Authority, as lessee, amending and restating the original land lease agreement pursuant to which the Authority leases the land upon which Mohegan Sun is located and improvements and related facilities constructed or installed on the property. The Amended and Restated Land Lease Agreement amended the original land lease agreement to, among other things: (1) update the legal description of the property and (2) extend the term to 25 years from the date of the Amended and Restated Land Lease Agreement with an option, exercisable by the Authority, to extend the term for one additional 25 -year period. Other than the foregoing, the terms and conditions of the Amended and Restated Land Lease Agreement are substantially the same as the original land lease agreement. Mergers and Dissolutions On October 14, 2016, the Authority merged out of existence or dissolved the following entities: MVW, WTG, MTGA Gaming, MG&H, Mohegan Resorts, Mohegan Resorts Mass and Downs Lodging.

SCHEDULE II - VALUATION AND QUA

SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS AND RESERVES	12 Months Ended
	Sep. 30, 2016
Valuation and Qualifying Accounts [Abstract]
SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS AND RESERVES	MOHEGAN TRIBAL GAMING AUTHORITY SCHEDULE II—VALUATION AND QUALIFYING ACCOUNTS AND RESERVES FOR THE FISCAL YEARS ENDED SEPTEMBER 30, 2016, 2015 and 2014 (in thousands) Column A Column B Column C Column D Balances at Beginning of Year Charges to Costs and Expenses Deductions from Reserves (1) Balances at End of Year Description: Fiscal Year ended September 30, 2016 Reserves and allowances deducted from asset accounts: Reserves for uncollectible accounts: $ 42,335 $ 3,526 $ 18,477 $ 27,384 Fiscal Year ended September 30, 2015 Reserves and allowances deducted from asset accounts: Reserves for uncollectible accounts: $ 38,636 $ 5,878 $ 2,179 $ 42,335 Fiscal Year ended September 30, 2014 Reserves and allowances deducted from asset accounts: Reserves for uncollectible accounts: $ 34,420 $ 6,146 $ 1,930 $ 38,636 ________________________ (1) Deductions from reserves generally represent write-off of uncollectible accounts, net of recoveries of accounts previously written-off. In fiscal 2016, deductions from reserves primarily include $7.3 million related to the Salishan-Mohegan receivables and $9.8 million related to the WTG receivables.

BASIS OF PRESENTATION AND SUM24

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Sep. 30, 2016
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation The accompanying consolidated financial statements include the accounts of the Authority and its majority and wholly-owned subsidiaries and entities. In accordance with authoritative guidance issued by the Financial Accounting Standards Board (the “FASB”) pertaining to consolidation of variable interest entities ("VIE"), 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. A primary beneficiary is defined as the party that has both the power to direct the activities that most significantly impact the VIE's economic performance and the obligation to absorb losses of or the right to receive benefits from the VIE that could potentially be significant to the VIE. To determine whether the Authority's interest in a VIE could potentially be significant to the VIE, the Authority considers both qualitative and quantitative factors regarding the nature, size and form of its involvement in the VIE. The Authority assesses whether it is the primary beneficiary of a VIE or the holder of a significant variable interest in a VIE on an on-going basis. In consolidation, all inter-company balances and transactions were eliminated.
Use of Estimates	Use of Estimates The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires the Authority to make estimates and judgments that affect the reported amounts of assets and liabilities, revenues and expenses and related disclosures of contingent assets and liabilities. The most significant estimates included in the accompanying consolidated financial statements relate to reserves for doubtful accounts, asset valuation, the liabilities associated with self-insurance and unredeemed Momentum Dollars, contingencies and litigation. Actual results could differ from these estimates.
Reclassifications	Reclassifications Certain amounts in the accompanying consolidated financial statements and supplemental condensed consolidating financial statements for fiscal 2015 and 2014 have been reclassified to conform to the 2016 presentation.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents consist of deposits that can be redeemed on demand and investments with original maturities of less than 90 days. Cash equivalents are carried at cost, which approximates market value. Cash and cash equivalents include all operating cash and in-house funds.
Restricted Cash	Restricted Cash Restricted cash consists of deposits that are contractually restricted as to their withdrawal or use. As of September 30, 2016, restricted cash primarily includes cash held by Inspire Integrated Resort in connection with the development and construction of Project Inspire. Mohegan Gaming Advisors and its partner in Inspire Integrated Resort, an unrelated third-party and its affiliates, have each contributed approximately $100.0 million in cash into Project Inspire as of September 30, 2016 (refer to Note 13). As of September 30, 2015, restricted cash primarily includes cash held by Downs Racing pursuant to the Pennsylvania Race Horse Development and Gaming Act and Pennsylvania state statutes. The Pennsylvania Race Horse Development and Gaming Act requires Downs Racing to deposit a percentage of gross revenues from slot machines into a separate interest bearing account for the benefit of horsemen and breeders. In addition, Pennsylvania state statutes require Downs Racing to deposit net amounts received from the sale of lottery tickets into a separate designated account.
Accounts Receivable	Accounts Receivable Accounts receivable consists primarily of casino receivables, which represent credit extended to approved casino patrons, and hotel and other non-gaming receivables. The Authority maintains a reserve for doubtful collection, which primarily relates to casino receivables. This reserve is based on the Authority’s estimate of the probability that these receivables will be collected. The Authority assesses the adequacy of this reserve by continuously evaluating historical experience, creditworthiness of the related patron and all other available information. Future business or economic trends could affect the collectability of these receivables and the related reserve.
Long-term Receivables	Long-Term Receivables Long-term receivables consist primarily of receivables from affiliates and others. Receivables from affiliates, which are included in receivables, net, and other assets, net, in the accompanying consolidated balance sheets, consist of reimbursable costs and expenses advanced by Salishan-Mohegan on behalf of the Cowlitz Tribe for the Cowlitz Project (refer to Note 12). 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 planned 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 fiscal 2016, following the financing of 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 casino, cash flows generated by the casino and other matters affecting the Cowlitz Project could affect the collectability of the Salishan-Mohegan receivables and the related reserve. Receivables from others, which are primarily included in other assets, net, in the accompanying 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 Authority maintains a reserve for doubtful collection of receivables from others, which is based on the Authority's estimate of the probability that these receivables will be collected considering historical experience, creditworthiness of the related third-party and tenant and all other available information. A receivable is charged off against the reserve when the Authority believes it is probable the receivable will not be recovered. The Authority believes that there are no concentration of credit risk for which a reserve has not been established.
Inventories	Inventories Inventories are stated at the lower of cost or market value and consist primarily of food and beverage, retail, hotel and operating supplies. Cost is determined using the average cost method. The Authority reduces the carrying value of slow-moving inventory to net realizable value, based on the Authority’s estimate of the amount of inventory that may not be utilized in future operations. Future business trends could affect the timely use of inventories.
Property and Equipment and Capitalized Interest	Property and Equipment Property and equipment are stated at cost. Depreciation is recognized over the estimated useful lives of the assets, other than land, on a straight-line basis. Leasehold improvements are amortized over the shorter of the lease terms or the estimated useful lives of the improvements. Estimated useful lives by asset categories are as follows: Buildings and land improvements 40 years Furniture and equipment 3 - 7 years The costs of significant improvements are capitalized. Costs of normal repairs and maintenance are expensed as incurred. Gains or losses on disposition of property and equipment are reflected in the accompanying consolidated financial statements. Property and equipment are assessed for impairment whenever events or changes in circumstances indicate that the carrying amounts may not be recoverable. If it is determined that the carrying amounts may not be recoverable based on current and future levels of income and cash flows, as well as other factors, an impairment loss will be recognized at such time. During its fourth quarter ended September 30, 2014, the Authority further re-evaluated its plans with respect to the development of the new hotel element of its suspended Project Horizon expansion, which included a hotel to be developed and owned by an instrumentality of the Tribe, as well as a third-party developed and owned retail center, and, based on new design plans, including the final location of the planned hotel, determined that certain design and earthwork related assets did not have any future benefit to the Authority. Accordingly, the Authority recognized a related $5.0 million impairment charge, which was recorded in the accompanying consolidated statement of loss for the fiscal year ended September 30, 2014. In March 2015, the Mohegan Tribal Finance Authority (“MTFA”), a wholly-owned instrumentality of the Tribe, agreed to develop the planned hotel. Concurrent with this transaction, the Authority re-evaluated the planned third-party developed and owned retail center, including master planning costs, and determined that these elements of the project were no longer feasible. Accordingly, the related assets did not have any future benefit to the Authority, and, during its second quarter ended March 31, 2015, the Authority recognized a related $2.5 million impairment charge, which was recorded in the accompanying consolidated statement of income for the fiscal year ended September 30, 2015. There are no assets remaining related to the suspended elements of Project Horizon (refer to Note 4). As of September 30, 2016 and 2015 , the Authority assessed its property and equipment for any additional impairment and determined that no additional impairment existed. Capitalized Interest Interest costs incurred in connection with major development and construction projects are capitalized and included in the cost of the related project. Under instances where no debt is directly incurred in connection with a project, interest is capitalized on amounts expended on the project utilizing the weighted-average interest cost of the Authority’s outstanding borrowings. Capitalization of interest ceases when a project is substantially completed or development activity is suspended for an extended period of time.
Goodwill	Goodwill In accordance with authoritative guidance issued by the FASB pertaining to goodwill, the goodwill associated with the acquisition of the Pennsylvania Facilities is not subject to amortization, but is assessed at least annually for impairment by comparing its fair value to its carrying value. The fair value is determined utilizing an income approach based on projected discounted cash flows from the Pennsylvania Facilities, exclusive of capital expenditures requirements. If the carrying value of the goodwill exceeds its fair value, an impairment loss will be recognized to the extent that the carrying value of the goodwill exceeds its implied fair value. The income approach requires the Authority to make assumptions regarding future revenues and expenses, discount rates and the terminal value based on a market multiple of the Pennsylvania Facilities. As of September 30, 2016 and 2015 , the Authority assessed the goodwill for impairment and determined that no impairment existed. If any of the following occurs, the goodwill may be impaired and subject to a non-cash write-down in a future period, which could have a material adverse impact on the accompanying consolidated financial statements: (1) if estimates of projected cash flows from the Pennsylvania Facilities are not achieved, (2) if the discount rate increases, (3) if terminal growth rates decrease or (4) if market multiples decrease.
Other Intangible Assets	Other Intangible Assets Intangible assets relate primarily to the Pennsylvania Facilities and Mohegan Sun. In connection with the acquisition of the Pennsylvania Facilities, the Authority recorded a slot machine license intangible asset of $214.0 million . In October 2006, a one-time slot machine license fee of $50.0 million was paid to the Pennsylvania Gaming Control Board (the “PGCB”) and added to the existing slot machine license intangible asset. In June 2010, a one-time table game certificate fee of $16.5 million was paid to the PGCB and classified as an intangible asset. The slot machine license and table game certificate intangible assets, with indefinite useful lives, are assessed as a single unit of accounting at least annually for impairment by comparing the fair value of the recorded assets to their carrying value. Their fair value is determined utilizing an income approach based on projected discounted cash flows from the Pennsylvania Facilities, exclusive of a required rate of return of all other assets and exclusive of capital expenditures requirements. If the carrying value exceeds the fair value, an impairment loss will be recognized to the extent that the carrying value exceeds the fair value. The income approach requires the Authority to make assumptions regarding future revenues and expenses, discount rates and the terminal value based on a perpetual growth rate of the Pennsylvania Facilities. As of September 30, 2016 and 2015 , the Authority assessed the intangible assets for impairment and determined that no impairment existed. If any of the following occurs, the intangible assets may be impaired and subject to a non-cash write-down in a future period, which could have a material adverse impact on the accompanying consolidated financial statements: (1) if estimates of projected cash flows from the Pennsylvania Facilities are not achieved, (2) if the discount rate increases or (3) if the terminal value decreases. In connection with a relinquishment agreement (refer to Note 11), Trading Cove Associates (“TCA”) granted the Authority an exclusive, irrevocable, perpetual, world-wide and royalty-free license with respect to trademarks and other similar rights, including the “Mohegan Sun” name. The Mohegan Sun trademark intangible asset of $119.7 million is deemed to have an indefinite useful life and is assessed at least annually for impairment by comparing its fair value to its carrying value. The fair value is determined utilizing the income approach – relief from royalty method based on projected revenues from Mohegan Sun and Mohegan Sun Pocono. If the carrying value exceeds the fair value, an impairment loss will be recognized to the extent that the carrying value exceeds the fair value. The income approach requires the Authority to make assumptions regarding future revenues, discount rates, royalty rate and the terminal value based on a perpetual growth rate of Mohegan Sun and Mohegan Sun Pocono. As of September 30, 2016 and 2015 , the Authority assessed the Mohegan Sun trademark for impairment and determined that no impairment existed. If any of the following occurs, the Mohegan Sun trademark may be impaired and subject to a non-cash write-down in a future period, which could have a material adverse impact on the accompanying consolidated financial statements: (1) if estimates of projected cash flows from Mohegan Sun and Mohegan Sun Pocono are not achieved, (2) if the discount rate increases or (3) if the perpetual growth rate decreases.
Debt Issuance Costs, Discounts and Premiums	Debt Issuance Costs, Discounts and Premiums Debt issuance costs incurred in connection with the issuance of revolving debt are capitalized and amortized to interest expense based on the related debt agreements on a straight-line basis. Unamortized amounts are included in other assets, net, in the accompanying consolidated balance sheets. Debt issuance costs incurred in connection with the issuance of non-revolving debt are recorded as a reduction to the carrying amount of the related debt and amortized to interest expense based on the effective interest method. Premiums received in connection with the issuance of debt are recorded as an increase to the carrying amount of the related debt and amortized to interest expense based on the effective interest method.
Self-insurance Accruals	Self-insurance Accruals The Authority is self-insured up to certain limits for costs associated with workers’ compensation, general liability and employee medical coverage. Insurance claims and reserves include accruals of estimated settlements of known claims, as well as accruals of estimates of incurred but not reported claims. These accruals are included in other current liabilities in the accompanying consolidated balance sheets. In estimating self-insurance accruals, the Authority considers historical loss experiences and expected levels of costs per claim. Claims are accounted for based on estimates of undiscounted claims, including claims incurred but not reported. The Authority believes that this method provides a consistent and effective way to measure these liabilities; however, changes in health care costs, accident frequency and severity and other factors could materially impact estimated liabilities. The Authority continuously monitors estimates and makes adjustments when necessary.
Unredeemed Momentum Dollars	Unredeemed Momentum Dollars The Authority maintains an accrual for unredeemed Momentum Dollars. This accrual is based on the estimated cost of Momentum Dollars expected to be redeemed as of the respective balance sheet date. The Authority assesses the adequacy of this accrual by periodically evaluating historical redemption experiences and projected trends related to the accrual. Actual results could differ from these estimates.
Base Jackpots	Base Jackpots Base jackpots represent the fixed minimum amount of payouts from slot machines for a specific combination. The Authority recognizes base jackpots as reductions to revenues when it becomes obligated to pay such jackpots.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The fair value amounts presented below are reported to satisfy disclosure requirements pursuant to authoritative guidance issued by the FASB pertaining to disclosures about fair values of financial instruments and are not necessarily indicative of amounts that the Authority could realize in a current market transaction. The Authority applies the following fair value hierarchy, which prioritizes the inputs utilized to measure fair value into three levels: • Level 1 - Quoted prices for identical assets or liabilities in active markets; • Level 2 - Quoted prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets or liabilities in inactive markets or valuations based on models where the significant inputs are observable or can be corroborated by observable market data; and • Level 3 - Valuations based on models where the significant inputs are unobservable. The unobservable inputs reflect the Authority's estimates or assumptions that market participants would utilize in pricing such assets or liabilities. The Authority's assessment of the significance of a particular input requires judgment and may affect the valuation of financial assets and liabilities and their placement within the fair value hierarchy. The carrying amount of cash and cash equivalents, restricted cash, receivables, trade payables and promissory notes and certain credit facilities approximates fair value.
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 (loss). 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 September 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 fiscal year ended September 30, 2016.
Revenue Recognition	Revenue Recognition The Authority recognizes gaming revenues as amounts wagered less prizes paid out. Revenues from food and beverage, hotel, retail, entertainment and other services are recognized at the time such service is performed. Minimum rental revenues are recognized on a straight-line basis over the terms of the related leases. Percentage rental revenues are recognized in the periods in which the tenants exceed their respective percentage rent thresholds.
Promotional Allowances	Promotional Allowances The Authority operates a program, without membership fees, for patrons at Mohegan Sun, Mohegan Sun Pocono and its managed property, Resorts Atlantic City. This program provides complimentary food and beverage, hotel, retail, entertainment and other amenities to patrons based on Momentum Dollars that are awarded for patrons’ gaming activities. Momentum Dollars may be utilized to purchase, among other things, items at restaurants and retail stores located within Mohegan Sun, Mohegan Sun Pocono and Resorts Atlantic City. Momentum Dollars may also be utilized at The Shops at Mohegan Sun and the Mohegan Sun gasoline and convenience center, as well as to purchase hotel services and tickets to entertainment events held at facilities located at Mohegan Sun, Mohegan Sun Pocono and Resorts Atlantic City. The retail value of complimentary items redeemed at facilities operated by the Authority is included in gross revenues and then deducted as promotional allowances to arrive at net revenues. The cost associated with reimbursing third-parties for the value of complimentary items redeemed at third-party outlets is included in gaming costs and expenses. In addition, the Authority offers ongoing promotional coupons to patrons for the purchase of food and beverage, hotel and retail amenities offered at Mohegan Sun and Mohegan Sun Pocono. The retail value of coupons redeemed at facilities operated by the Authority is included in gross revenues and then deducted as promotional allowances to arrive at net revenues. The cost associated with reimbursing third-parties for the value of coupons redeemed at third-party outlets is included in gaming costs and expenses.
Gaming Costs and Expenses	Gaming Costs and Expenses Gaming costs and expenses primarily include portions of gaming revenues that must be paid to the State of Connecticut and the PGCB. Gaming costs and expenses also include, among other things, payroll costs, expenses associated with the operation of slot machines, table games, poker, live harness racing and racebook, certain marketing expenditures and promotional expenses related to Momentum Dollar and coupon redemptions.
Advertising Costs and Expenses	Advertising Costs and Expenses Production costs are expensed the first time the advertisement takes place. Prepaid rental fees associated with billboard advertisements are capitalized and amortized over the terms of the related rental agreements.
Pre-Opening Costs and Expenses	Pre-Opening Costs and Expenses In accordance with authoritative guidance issued by the FASB pertaining to the reporting on the costs of start-up activities, pre-opening costs and expenses are expensed as incurred.
Corporate Revenues and Expenses	Corporate Revenues and Expenses Corporate revenues, which are included in retail, entertainment and other revenues, consist primarily of fees earned in connection with various development, management and consulting arrangements. Corporate costs and expenses represent an allocation of certain governmental and administrative costs, payroll costs, professional fees and various other expenses not directly related to the Authority’s operations at Mohegan Sun or Mohegan Sun Pocono. In addition, corporate costs and expenses include costs associated with various diversification efforts, which are expensed as incurred, except when reimbursable by third-parties. In fiscal 2016, corporate costs and expenses also include share-based compensation for non-employees. The Authority accounts for such share-based compensation 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 totaled $6.1 million for the fiscal year ended September 30, 2016.
Investments in Unconsolidated Affiliates	Investments in Unconsolidated Affiliates The Authority, through its indirect wholly-owned subsidiary, MGA Holding NJ, holds a 10% ownership interest in Resorts Atlantic City and its associated gaming activities, including online gaming in the State of New Jersey. The Authority also, through its wholly-owned subsidiary, MGBR, holds a 7.4% membership interest in an unaffiliated third-party limited liability company. In addition, the Authority holds a 50% membership interest in MMCT. The Authority's investments in Resorts Atlantic City, MGBR and MMCT are accounted for under the equity method as the Authority has significant influence in these entities. The Authority did not consolidate the accounts of MMCT as the Authority determined that it did not qualify as the primary beneficiary of MMCT at and for the fiscal years ended September 30, 2016 and 2015 primarily because it did not have the ability to direct the activities that most significantly impacted MMCT’s economic performance without input from MPT.
Income Taxes	Income Taxes The Tribe is a sovereign Indian nation with independent legal jurisdiction over its people and land. Like other sovereign governments, the Tribe and its entities, including the Authority, are not subject to federal, state or local income taxes.
Seasonality	Seasonality The gaming market in the Northeastern United States is seasonal in nature, with peak gaming activities often occurring at Mohegan Sun and Mohegan Sun Pocono during the months of May through August. Accordingly, the Authority's operating results for the fiscal year ended September 30, 2016 are not necessarily indicative of operating results for interim periods.
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 plans to adopt this guidance in its first quarter of fiscal 2017 and its adoption is not expected to impact the Authority's 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 plans to adopt this guidance in its first quarter of fiscal 2017 and its adoption is not expected to impact the Authority's 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 primary change in the guidance 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. In August 2016, the FASB issued an accounting standards update which clarifies the treatment of several cash flow categories in an attempt to reduce the current diversity in practice. The update also clarifies that when cash receipts and cash payments have aspects of more than one class of cash flows and cannot be separated, classification will depend on the predominant source or use. This guidance will be required to be applied on a retrospective basis and will be effective for annual reporting periods beginning after December 15, 2017, 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 AND SUM25

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Sep. 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, September 30, 2015 (1) $ 100,527 $ 1,811 $ 102,338 Additions: Advances and other loans, including interest receivable 10,592 1,728 12,320 Development fees, including interest receivable 9,151 — 9,151 Deductions: Payments (2) (23,626 ) (166 ) (23,792 ) Adjustments (3) (9,793 ) — (9,793 ) Balance, September 30, 2016 (1) $ 86,851 $ 3,373 $ 90,224 __________ (1) Includes current portions of $4.9 million and $19.6 million as of September 30, 2016 and 2015 , respectively. Also includes interest receivable of $51.0 million and $43.4 million as of September 30, 2016 and 2015 , respectively. (2) Payments of receivables from affiliates represent partial repayments of the Salishan-Mohegan receivables and development fees earned. (3) Represent the write-off of fully reserved reimbursable costs and expenses advanced by WTG on behalf of the Menominee Tribe for the Menominee Project following the expiration of a release and reimbursement agreement in December 2015. Reserves for Doubtful Collection of Long-Term Receivables Affiliates Others Total Balance, September 30, 2015 $ 31,028 $ 42 $ 31,070 Additions: Charges to bad debt expense 2,465 — 2,465 Deductions: Adjustments (1) (17,108 ) (42 ) (17,150 ) Balance, September 30, 2016 $ 16,385 $ — $ 16,385 __________ . (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. Receivables, net, consisted of the following (in thousands): September 30, 2016 September 30, 2015 Gaming $ 32,932 $ 32,841 Hotel 1,697 1,637 Affiliates 4,739 19,400 Other 14,131 11,105 Subtotal 53,499 64,983 Less: reserve for doubtful collection (10,716 ) (11,039 ) Total receivables, net $ 42,783 $ 53,944
Estimated useful lives by asset categories	Estimated useful lives by asset categories are as follows: Buildings and land improvements 40 years Furniture and equipment 3 - 7 years
Estimated fair value of financing facilities and notes	The estimated fair value of the Authority's financing facilities and notes were as follows (in thousands): September 30, 2016 Carrying Value Fair Value Senior Secured Credit Facility - Revolving $ 13,000 $ 12,899 Senior Secured Credit Facility - Term Loan A $ 95,399 $ 96,459 Senior Secured Credit Facility - Term Loan B $ 765,002 $ 775,345 2013 9 3/4% Senior Unsecured Notes $ 578,525 $ 631,069 2015 Senior Unsecured Notes $ 98,321 $ 98,375 2012 11% Senior Subordinated Notes $ 99,315 $ 100,440
Retail value of providing promotional allowances	The retail value of promotional allowances was included in gross revenues as follows (in thousands): For the Fiscal Years Ended September 30, 2016 September 30, 2015 September 30, 2014 Food and beverage $ 41,800 $ 42,192 $ 43,264 Hotel 15,364 15,142 14,721 Retail, entertainment and other 39,429 40,012 40,959 Total $ 96,593 $ 97,346 $ 98,944
Estimated cost of providing promotional allowances	The estimated cost of promotional allowances was included in gaming costs and expenses as follows (in thousands): For the Fiscal Years Ended September 30, 2016 September 30, 2015 September 30, 2014 Food and beverage $ 33,536 $ 35,122 $ 37,936 Hotel 8,615 8,398 8,979 Retail, entertainment and other 34,499 35,559 36,772 Total $ 76,650 $ 79,079 $ 83,687

RECEIVABLES, NET (Tables)

RECEIVABLES, NET (Tables)	12 Months Ended
	Sep. 30, 2016
Receivables [Abstract]
Schedule of receivables, net	The following table presents a reconciliation of long-term receivables, including current portions, and the related reserves for doubtful collection of these long-term receivables (in thousands): Long-Term Receivables Affiliates Others Total Balance, September 30, 2015 (1) $ 100,527 $ 1,811 $ 102,338 Additions: Advances and other loans, including interest receivable 10,592 1,728 12,320 Development fees, including interest receivable 9,151 — 9,151 Deductions: Payments (2) (23,626 ) (166 ) (23,792 ) Adjustments (3) (9,793 ) — (9,793 ) Balance, September 30, 2016 (1) $ 86,851 $ 3,373 $ 90,224 __________ (1) Includes current portions of $4.9 million and $19.6 million as of September 30, 2016 and 2015 , respectively. Also includes interest receivable of $51.0 million and $43.4 million as of September 30, 2016 and 2015 , respectively. (2) Payments of receivables from affiliates represent partial repayments of the Salishan-Mohegan receivables and development fees earned. (3) Represent the write-off of fully reserved reimbursable costs and expenses advanced by WTG on behalf of the Menominee Tribe for the Menominee Project following the expiration of a release and reimbursement agreement in December 2015. Reserves for Doubtful Collection of Long-Term Receivables Affiliates Others Total Balance, September 30, 2015 $ 31,028 $ 42 $ 31,070 Additions: Charges to bad debt expense 2,465 — 2,465 Deductions: Adjustments (1) (17,108 ) (42 ) (17,150 ) Balance, September 30, 2016 $ 16,385 $ — $ 16,385 __________ . (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. Receivables, net, consisted of the following (in thousands): September 30, 2016 September 30, 2015 Gaming $ 32,932 $ 32,841 Hotel 1,697 1,637 Affiliates 4,739 19,400 Other 14,131 11,105 Subtotal 53,499 64,983 Less: reserve for doubtful collection (10,716 ) (11,039 ) Total receivables, net $ 42,783 $ 53,944

PROPERTY AND EQUIPMENT, NET (Ta

PROPERTY AND EQUIPMENT, NET (Tables)	12 Months Ended
	Sep. 30, 2016
Property, Plant and Equipment [Abstract]
Schedule of property and equipment, net	Property and equipment, net, consisted of the following (in thousands): September 30, 2016 September 30, 2015 Land $ 44,848 $ 45,534 Land improvements 100,466 97,838 Buildings and improvements 1,737,053 1,733,924 Furniture and equipment 560,947 555,884 Construction in process 34,770 11,386 Subtotal 2,478,084 2,444,566 Less: accumulated depreciation (1,151,540 ) (1,092,511 ) Total property and equipment, net $ 1,326,544 $ 1,352,055

OTHER CURRENT ASSETS AND OTHE28

OTHER CURRENT ASSETS AND OTHER CURRENT LIABILITIES (Tables)	12 Months Ended
	Sep. 30, 2016
Other Current Assets and Other Current Liabilities [Abstract]
Schedule of other current assets and other current liabilities	Other current assets consisted of the following (in thousands): September 30, 2016 September 30, 2015 Non-qualified deferred compensation $ 5,771 $ 8,867 Prepaid expenses 11,967 9,033 Other miscellaneous current assets 4,671 630 Total other current assets $ 22,409 $ 18,530 Other current liabilities consisted of the following (in thousands): September 30, 2016 September 30, 2015 Accrued payroll and related taxes and benefits $ 45,066 $ 42,437 Combined outstanding Slot Win Contribution and free promotional slot play contribution 12,327 11,932 Amounts due to horsemen 6,468 7,372 Payments in transit 16,597 16,681 Other miscellaneous current liabilities 68,903 62,858 Total other current liabilities $ 149,361 $ 141,280

LONG-TERM DEBT (Tables)

LONG-TERM DEBT (Tables)	12 Months Ended
	Sep. 30, 2016
Debt Disclosure [Abstract]
Schedule of long-term debt	Long-term debt consisted of the following (in thousands, including current maturities): September 30, September 30, Senior Secured Credit Facility - Revolving, due June 2018 $ 13,000 $ 21,000 Senior Secured Credit Facility - Term Loan A, due June 2018, net of discount and debt issuance costs of $1,464 and $2,106 as of September 30, 2016 and 2015, respectively 95,399 109,613 Senior Secured Credit Facility - Term Loan B, due June 2018, net of discount and debt issuance costs of $11,119 and $14,918 as of September 30, 2016 and 2015, respectively 765,002 792,078 2013 9 3/4% Senior Unsecured Notes, due September 2021, net of premium and debt issuance costs of $6,475 and $7,333 as of September 30, 2016 and 2015, respectively 578,525 577,667 2015 Senior Unsecured Notes, due December 2017, net of debt issuance costs of $1,679 as of September 30, 2016 98,321 — 2012 11 % Senior Subordinated Notes, due September 2018, net of discount and debt issuance costs of $875 and $1,251 as of September 30, 2016 and 2015, respectively 99,315 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 $1,260 as of September 30, 2016 20,396 — 2012 Mohegan Tribe Minor's Trust Promissory Note, due March 2017 5,500 16,000 2013 Mohegan Tribe Promissory Note, due December 2018 7,420 7,420 Other 2,289 3,365 Long-term debt, excluding capital leases 1,685,167 1,666,344 Less: current portion of long-term debt (29,759 ) (55,194 ) Long-term debt, net of current portion $ 1,655,408 $ 1,611,150
Schedule of maturities of long-term debt	Fiscal Years 2017 $ 29,759 2018 1,069,005 2019 10,966 2020 12,627 2021 585,320 Thereafter 362 Total $ 1,708,039

LEASES (Tables)

LEASES (Tables)	12 Months Ended
	Sep. 30, 2016
Leases [Abstract]
Schedule of future minimum rental payments receivable for operating leases	Minimum future rental income that the Authority expects to earn under non-cancelable leases is as follows (in thousands): Fiscal Years Ending September 30, 2017 2018 2019 2020 2021 Thereafter Total Minimum future rental income $ 5,537 $ 4,867 $ 4,534 $ 4,387 $ 4,288 $ 7,567 $ 31,180
Schedule of minimum future rental expense under non-cancelable leases	Minimum future rental payment that the Authority expects to incur under non-cancelable leases is as follows (in thousands): Fiscal Years Ending September 30, 2017 2018 2019 2020 2021 Thereafter Total Minimum future rental payment $ 7,999 $ 8,340 $ 8,128 $ 8,183 $ 7,334 $ 210,295 $ 250,279

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	12 Months Ended
	Sep. 30, 2016
Related Party Transactions [Abstract]
Summary of certain governmental and administrative services	The Tribe provides certain governmental and administrative services in connection with the operation of Mohegan Sun. Expenses incurred for such services were recorded within operating costs and expenses in the accompanying consolidated statements of income (loss) as follows (in millions): For the Fiscal Years Ended September 30, 2016 September 30, 2015 September 30, 2014 Gaming $ 3.9 $ 3.1 $ 3.2 Advertising, general and administrative 20.9 19.8 18.7 Corporate 6.0 5.4 5.2 Total $ 30.8 $ 28.3 $ 27.1

RELINQUISHMENT AGREEMENT (Table

RELINQUISHMENT AGREEMENT (Tables)	12 Months Ended
	Sep. 30, 2016
RELINQUISHMENT AGREEMENT [Abstract]
Relinquishment payments	Relinquishment payments consisted of the following (in millions): For the Fiscal Years Ended September 30, 2016 September 30, 2015 September 30, 2014 Principal $ — $ 24.4 $ 46.6 Accretion of discount (1) — 0.8 2.9 Total $ — $ 25.2 $ 49.5 __________ (1) Reflects accretion of the discount to the present value of the relinquishment liability for the impact of the time value of money.

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	12 Months Ended
	Sep. 30, 2016
Segment Reporting [Abstract]
Financial information related to segments	For the Fiscal Years Ended (in thousands) September 30, 2016 September 30, 2015 September 30, 2014 Net revenues: Mohegan Sun $ 1,022,076 $ 994,010 $ 995,100 Mohegan Sun Pocono 298,677 295,135 296,578 Corporate and other 19,133 7,567 5,391 Inter-segment revenues (5,092 ) (5,092 ) (4,351 ) Total $ 1,334,794 $ 1,291,620 $ 1,292,718 Income (loss) from operations: Mohegan Sun $ 237,605 $ 212,211 $ 181,325 Mohegan Sun Pocono 41,445 45,817 36,956 Corporate and other (17,907 ) (24,853 ) (36,873 ) Total 261,143 233,175 181,408 Accretion of discount to the relinquishment liability — (227 ) (2,205 ) Interest income 9,560 7,983 7,066 Interest expense, net of capitalized interest (136,194 ) (143,876 ) (147,933 ) Loss on modification and early extinguishment of debt (484 ) (3,987 ) (62,041 ) Loss from unconsolidated affiliates (939 ) (972 ) (826 ) Other income (expense), net (9 ) 43 (27 ) Net income (loss) 133,077 92,139 (24,558 ) (Income) loss attributable to non-controlling interests (427 ) 2,255 380 Net income (loss) attributable to Mohegan Tribal Gaming Authority $ 132,650 $ 94,394 $ (24,178 ) Comprehensive income (loss): Foreign currency translation 10,495 — — Other comprehensive income 10,495 — — Other comprehensive income attributable to non-controlling interests (5,389 ) — — Other comprehensive income attributable to Mohegan Tribal Gaming Authority 5,106 — — Comprehensive income (loss) attributable to Mohegan Tribal Gaming Authority $ 137,756 $ 94,394 $ (24,178 ) For the Fiscal Years Ended (in thousands) September 30, 2016 September 30, 2015 September 30, 2014 Capital expenditures incurred: Mohegan Sun $ 39,921 $ 24,521 $ 19,518 Mohegan Sun Pocono 7,575 5,448 3,946 Corporate and other 1,466 55 9,164 Total $ 48,962 $ 30,024 $ 32,628 (in thousands) September 30, 2016 September 30, 2015 Total assets: Mohegan Sun $ 1,332,231 $ 1,332,458 Mohegan Sun Pocono 551,116 555,449 Corporate and other 344,615 132,226 Total $ 2,227,962 $ 2,020,133

SUPPLEMENTAL CONDENSED CONSOL34

SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL STATEMENT INFORMATION (Tables)	12 Months Ended
	Sep. 30, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
CONDENSED CONSOLIDATING BALANCE SHEETS	CONDENSED CONSOLIDATING BALANCE SHEETS September 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 $ 60,103 $ 21,178 $ 2,462 $ — $ 83,743 Restricted cash — 1,232 — — 1,232 Receivables, net 29,954 4,324 10,991 (2,486 ) 42,783 Inventories 14,226 1,086 — — 15,312 Other current assets 18,952 3,441 16 — 22,409 Total current assets 123,235 31,261 13,469 (2,486 ) 165,479 Non-current assets: Restricted cash 16 — 205,817 — 205,833 Property and equipment, net 1,078,616 209,571 38,357 — 1,326,544 Goodwill — 39,459 — — 39,459 Other intangible assets, net 120,167 284,122 — — 404,289 Other assets, net 10,285 31,175 75,570 (30,672 ) 86,358 Inter-company receivables 325,953 108,249 — (434,202 ) — Investment in subsidiaries 390,618 — — (390,618 ) — Total assets $ 2,048,890 $ 703,837 $ 333,213 $ (857,978 ) $ 2,227,962 LIABILITIES AND CAPITAL Current liabilities: Current portion of long-term debt $ 21,034 $ — $ 3,225 $ — $ 24,259 Due to Mohegan Tribe — — 5,500 — 5,500 Current portion of capital leases 856 53 — (53 ) 856 Trade payables 11,096 2,571 23 — 13,690 Construction payables 6,733 1,729 — — 8,462 Accrued interest payable 5,436 — 76 — 5,512 Other current liabilities 116,457 32,673 2,664 (2,433 ) 149,361 Total current liabilities 161,612 37,026 11,488 (2,486 ) 207,640 Non-current liabilities: Long-term debt, net of current portion 1,630,492 — 17,496 — 1,647,988 Due to Mohegan Tribe, net of current portion — — 7,420 — 7,420 Capital leases, net of current portion 665 5,717 — (5,717 ) 665 Other long-term liabilities 1,597 — 24,776 (24,776 ) 1,597 Inter-company payables — 259,722 174,480 (434,202 ) — Accumulated losses in excess of investment in subsidiaries — 42,477 — (42,477 ) — Total liabilities 1,794,366 344,942 235,660 (509,658 ) 1,865,310 Capital: Retained earnings 249,418 358,895 (14,302 ) (344,909 ) 249,102 Accumulated other comprehensive income 5,106 — 5,106 (5,106 ) 5,106 Mohegan Tribal Gaming Authority total capital 254,524 358,895 (9,196 ) (350,015 ) 254,208 Non-controlling interests — — 106,749 1,695 108,444 Total capital 254,524 358,895 97,553 (348,320 ) 362,652 Total liabilities and capital $ 2,048,890 $ 703,837 $ 333,213 $ (857,978 ) $ 2,227,962 ___________ (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 Other current assets 15,569 2,928 33 — 18,530 Total current assets 101,259 31,486 24,437 (1,646 ) 155,536 Non-current assets: Property and equipment, net 1,098,588 214,778 38,689 — 1,352,055 Goodwill — 39,459 — — 39,459 Other intangible assets, net 120,281 284,418 2,019 — 406,718 Other assets, net 10,711 4,017 57,597 (5,960 ) 66,365 Inter-company receivables 254,348 94,033 — (348,381 ) — Investment in subsidiaries 328,462 — — (328,462 ) — Total assets $ 1,913,649 $ 668,191 $ 122,742 $ (684,449 ) $ 2,020,133 LIABILITIES AND CAPITAL Current liabilities: Current portion of long-term debt $ 46,248 $ — $ 2,946 $ — $ 49,194 Due to Mohegan Tribe — — 6,000 — 6,000 Current portion of capital leases 824 48 — (48 ) 824 Trade payables 12,365 2,564 87 — 15,016 Construction payables 11,149 1,888 100 — 13,137 Accrued interest payable 5,461 — 6,594 — 12,055 Other current liabilities 108,911 29,699 4,268 (1,598 ) 141,280 Total current liabilities 184,958 34,199 19,995 (1,646 ) 237,506 Non-current liabilities: Long-term debt, net of current portion 1,555,487 — 38,243 — 1,593,730 Due to Mohegan Tribe, net of current portion — — 17,420 — 17,420 Capital leases, net of current portion 1,521 5,770 — (5,770 ) 1,521 Other long-term liabilities 1,915 — — — 1,915 Inter-company payables — 246,380 102,001 (348,381 ) — Accumulated losses in excess of investment in subsidiaries — 40,873 — (40,873 ) — Total liabilities 1,743,881 327,222 177,659 (396,670 ) 1,852,092 Capital: Retained earnings 169,768 340,969 (55,157 ) (286,128 ) 169,452 Mohegan Tribal Gaming Authority 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)	CONDENSED CONSOLIDATING STATEMENTS OF INCOME (LOSS) AND COMPREHENSIVE INCOME (LOSS) For the Fiscal Year Ended September 30, 2016 Authority Total Guarantor Subsidiaries (1) Total Non-Guarantor Subsidiaries and Entities (2) Consolidating/ Eliminating Adjustments Consolidated Revenues: Gaming $ 891,250 $ 275,636 $ — $ — $ 1,166,886 Food and beverage 58,799 29,979 145 — 88,923 Hotel 46,584 5,977 — — 52,561 Retail, entertainment and other 92,654 25,288 19,155 (14,080 ) 123,017 Gross revenues 1,089,287 336,880 19,300 (14,080 ) 1,431,387 Less-Promotional allowances (72,569 ) (21,711 ) (8 ) (2,305 ) (96,593 ) Net revenues 1,016,718 315,169 19,292 (16,385 ) 1,334,794 Operating costs and expenses: Gaming 463,084 198,545 — — 661,629 Food and beverage 32,405 8,032 — — 40,437 Hotel 15,059 5,905 — (4,946 ) 16,018 Retail, entertainment and other 36,617 5,372 2,921 (2,302 ) 42,608 Advertising, general and administrative 165,242 36,477 23,988 (25,260 ) 200,447 Corporate 19,698 — — 16,123 35,821 Depreciation and amortization 59,575 13,192 1,146 — 73,913 Loss on disposition of assets 167 13 — — 180 Pre-opening 723 — — — 723 Impairment — — 1,875 — 1,875 Total operating costs and expenses 792,570 267,536 29,930 (16,385 ) 1,073,651 Income (loss) from operations 224,148 47,633 (10,638 ) — 261,143 Other income (expense): Interest income 65 9,433 9,759 (9,697 ) 9,560 Interest expense, net of capitalized interest (92,292 ) (39,326 ) (14,273 ) 9,697 (136,194 ) Loss on modification and early extinguishment of debt (277 ) — (207 ) — (484 ) Income (loss) on interests in subsidiaries 1,701 (1,604 ) — (97 ) — Loss from unconsolidated affiliates (694 ) — (245 ) — (939 ) Other income (expense), net (1 ) 1,618 (1,626 ) — (9 ) Total other expense (91,498 ) (29,879 ) (6,592 ) (97 ) (128,066 ) Net income (loss) 132,650 17,754 (17,230 ) (97 ) 133,077 (Income) loss attributable to non-controlling interests — — 2,919 (3,346 ) (427 ) Net income (loss) attributable to Mohegan Tribal Gaming Authority $ 132,650 $ 17,754 $ (14,311 ) $ (3,443 ) $ 132,650 Comprehensive income (loss): Foreign currency translation 5,106 — 10,495 (5,106 ) 10,495 Other comprehensive income 5,106 — 10,495 (5,106 ) 10,495 Other comprehensive income attributable to non-controlling interests — — (5,389 ) — (5,389 ) Other comprehensive income attributable to Mohegan Tribal Gaming Authority 5,106 — 5,106 (5,106 ) 5,106 Comprehensive income (loss) attributable to Mohegan Tribal Gaming Authority $ 137,756 $ 17,754 $ (9,205 ) $ (8,549 ) $ 137,756 ___________ (1) Includes the Pocono Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming. (2) Includes Mohegan Lacrosse, MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries. For the Fiscal Year Ended September 30, 2015 Authority Total Guarantor Subsidiaries (1) Total Non-Guarantor Subsidiaries and Entities (2) Consolidating/ Eliminating Adjustments Consolidated Revenues: Gaming $ 861,919 $ 271,801 $ — $ — $ 1,133,720 Food and beverage 60,687 28,913 120 — 89,720 Hotel 44,836 5,660 — — 50,496 Retail, entertainment and other 94,457 17,072 8,593 (5,092 ) 115,030 Gross revenues 1,061,899 323,446 8,713 (5,092 ) 1,388,966 Less-Promotional allowances (74,994 ) (20,109 ) (14 ) (2,229 ) (97,346 ) Net revenues 986,905 303,337 8,699 (7,321 ) 1,291,620 Operating costs and expenses: Gaming 457,948 193,952 — — 651,900 Food and beverage 32,964 8,590 — — 41,554 Hotel 14,062 5,724 — (4,852 ) 14,934 Retail, entertainment and other 39,353 6,029 2,626 (2,229 ) 45,779 Advertising, general and administrative 158,230 31,427 14,050 (14,783 ) 188,924 Corporate 16,584 — — 14,543 31,127 Depreciation and amortization 63,071 13,371 1,138 — 77,580 Loss on disposition of assets 1,007 11 — — 1,018 Severance 3,244 126 — — 3,370 Impairment 2,502 — — — 2,502 Relinquishment liability reassessment (243 ) — — — (243 ) Total operating costs and expenses 788,722 259,230 17,814 (7,321 ) 1,058,445 Income (loss) from operations 198,183 44,107 (9,115 ) — 233,175 Other income (expense): Accretion of discount to the relinquishment liability (227 ) — — — (227 ) Interest income 43 7,424 8,346 (7,830 ) 7,983 Interest expense, net of capitalized interest (95,485 ) (39,992 ) (16,229 ) 7,830 (143,876 ) Loss on modification and early extinguishment of debt (3,987 ) — — — (3,987 ) Loss on interests in subsidiaries (4,144 ) (9,193 ) — 13,337 — Loss from unconsolidated affiliates (31 ) — (941 ) — (972 ) Other income, net 42 — 1 — 43 Total other expense (103,789 ) (41,761 ) (8,823 ) 13,337 (141,036 ) Net income (loss) 94,394 2,346 (17,938 ) 13,337 92,139 Loss attributable to non-controlling interests — — 835 1,420 2,255 Net income (loss) attributable to Mohegan Tribal Gaming Authority $ 94,394 $ 2,346 $ (17,103 ) $ 14,757 $ 94,394 ___________ (1) Includes the Pocono Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming. (2) Includes Mohegan Lacrosse, MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries. For the Fiscal Year Ended September 30, 2014 Authority Total Guarantor Subsidiaries (1) Total Non-Guarantor Subsidiaries and Entities (2) Consolidating/ Eliminating Adjustments Consolidated Revenues: Gaming $ 858,780 $ 274,783 $ — $ — $ 1,133,563 Food and beverage 62,273 29,382 — — 91,655 Hotel 42,921 4,389 — — 47,310 Retail, entertainment and other 101,506 16,515 5,464 (4,351 ) 119,134 Gross revenues 1,065,480 325,069 5,464 (4,351 ) 1,391,662 Less-Promotional allowances (76,618 ) (20,567 ) (17 ) (1,742 ) (98,944 ) Net revenues 988,862 304,502 5,447 (6,093 ) 1,292,718 Operating costs and expenses: Gaming 488,293 198,728 — — 687,021 Food and beverage 32,348 9,134 — — 41,482 Hotel 15,287 4,631 — (4,111 ) 15,807 Retail, entertainment and other 45,876 6,780 — (1,711 ) 50,945 Advertising, general and administrative 155,668 35,075 27,927 (28,031 ) 190,639 Corporate 13,276 — — 27,760 41,036 Depreciation and amortization 65,406 13,814 906 — 80,126 (Gain) loss on disposition of assets (12 ) 3 — — (9 ) Pre-opening — 1,187 — — 1,187 Impairment 4,981 — — — 4,981 Relinquishment liability reassessment (1,905 ) — — — (1,905 ) Total operating costs and expenses 819,218 269,352 28,833 (6,093 ) 1,111,310 Income (loss) from operations 169,644 35,150 (23,386 ) — 181,408 Other income (expense): Accretion of discount to the relinquishment liability (2,205 ) — — — (2,205 ) Interest income 88 4,704 7,306 (5,032 ) 7,066 Interest expense, net of capitalized interest (97,380 ) (42,583 ) (13,002 ) 5,032 (147,933 ) Loss on modification and early extinguishment of debt (62,041 ) — — — (62,041 ) Loss on interests in subsidiaries (32,449 ) (24,848 ) — 57,297 — Income (loss) from unconsolidated affiliates 178 — (1,004 ) — (826 ) Other expense, net (13 ) — (14 ) — (27 ) Total other expense (193,822 ) (62,727 ) (6,714 ) 57,297 (205,966 ) Net loss (24,178 ) (27,577 ) (30,100 ) 57,297 (24,558 ) Loss attributable to non-controlling interests — — — 380 380 Net loss attributable to Mohegan Tribal Gaming Authority $ (24,178 ) $ (27,577 ) $ (30,100 ) $ 57,677 $ (24,178 ) ___________ (1) Includes the Pocono Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming. (2) Includes MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries.
CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS	CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS For the Fiscal Year Ended September 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) $ 132,650 $ 17,754 $ (17,230 ) $ (97 ) $ 133,077 Adjustments to reconcile net income (loss) to net cash flows provided by operating activities: Depreciation and amortization 59,575 13,192 1,146 — 73,913 Loss on early extinguishment of debt — — 207 — 207 Payments of discounts (2,760 ) — — — (2,760 ) Amortization of debt issuance costs, premiums and discounts 9,556 — 464 — 10,020 Provision (recovery) for losses on receivables 1,159 (99 ) (4,848 ) — (3,788 ) Share-based compensation — — 6,147 — 6,147 Impairment — — 1,875 — 1,875 Loss on disposition of assets 167 13 — — 180 Loss from unconsolidated affiliates 694 — 245 — 939 (Gain) loss on foreign currency exchange rate (706 ) — 2 — (704 ) Inter-company transactions (41,923 ) 31,222 10,593 108 — Changes in operating assets and liabilities: Increase in receivables (5,932 ) (640 ) (7,515 ) 835 (13,252 ) Decrease in inventories 175 59 — — 234 Increase in other assets (518 ) (26,184 ) (9,300 ) 24,765 (11,237 ) Increase (decrease) in trade payables (1,269 ) 7 (6 ) — (1,268 ) Decrease in accrued interest (25 ) — (6,518 ) — (6,543 ) Increase in other liabilities 7,406 3,877 25,912 (25,611 ) 11,584 Net cash flows provided by operating activities 158,249 39,201 1,174 — 198,624 Cash flows provided by (used in) investing activities: Purchases of property and equipment, including change in construction payables (44,333 ) (7,848 ) (1,456 ) — (53,637 ) Issuance of third-party loans and advances — (1,500 ) (3,769 ) — (5,269 ) Payments received on third-party loans and advances 166 — 13,400 — 13,566 (Increase) decrease in restricted cash, net (22 ) (474 ) (197,000 ) — (197,496 ) Proceeds from asset sales 335 — — — 335 Investments in unconsolidated affiliates (200 ) — (2,500 ) — (2,700 ) Inter-company transactions (86,732 ) (5,018 ) 48 91,702 — Net cash flows used in investing activities (130,786 ) (14,840 ) (191,277 ) 91,702 (245,201 ) Cash flows provided by (used in) financing activities: Senior Secured Credit Facility borrowings - Revolving 560,000 — — — 560,000 Senior Secured Credit Facility repayments - Revolving (568,000 ) — — — (568,000 ) Senior Secured Credit Facility repayments - Term Loan A (14,001 ) — — — (14,001 ) Senior Secured Credit Facility repayments - Term Loan B (30,456 ) — — — (30,456 ) Line of Credit borrowings 459,701 — — — 459,701 Line of Credit repayments (459,701 ) — — — (459,701 ) Proceeds from issuance of Senior Unsecured Notes 100,000 — — — 100,000 Downs Lodging Credit Facility repayments - Term Loan — — (40,516 ) — (40,516 ) New Downs Lodging Credit Facility borrowings - Term Loan — — 25,000 — 25,000 New Downs Lodging Credit Facility repayments - Term Loan — — (3,344 ) — (3,344 ) Borrowings from Mohegan Tribe — — 22,500 — 22,500 Repayments to Mohegan Tribe — — (27,000 ) — (27,000 ) Repayments of other long-term debt (475 ) — (259 ) — (734 ) Payments on capital lease obligations (824 ) (48 ) — 48 (824 ) Distributions to Mohegan Tribe (53,000 ) — — — (53,000 ) Payments of financing fees (3,403 ) — (1,678 ) — (5,081 ) Non-controlling interest contributions — — 97,892 — 97,892 Inter-company transactions — (25,302 ) 117,052 (91,750 ) — Net cash flows provided by (used in) financing activities (10,159 ) (25,350 ) 189,647 (91,702 ) 62,436 Net increase (decrease) in cash and cash equivalents 17,304 (989 ) (456 ) — 15,859 Effect of exchange rate on cash and cash equivalents 706 — 1,424 — 2,130 Cash and cash equivalents at beginning of year 42,093 22,167 1,494 — 65,754 Cash and cash equivalents at end of year $ 60,103 $ 21,178 $ 2,462 $ — $ 83,743 ___________ (1) Includes the Pocono Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming. (2) Includes Mohegan Lacrosse, MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries. For the Fiscal Year Ended September 30, 2015 Authority Total Guarantor Subsidiaries (1) Total Non-Guarantor Subsidiaries and Entities (2) Consolidating/ Eliminating Adjustments Consolidated Cash flows provided by (used in) operating activities: Net income (loss) $ 94,394 $ 2,346 $ (17,938 ) $ 13,337 $ 92,139 Adjustments to reconcile net income (loss) to net cash flows provided by (used in) operating activities: Depreciation and amortization 63,071 13,371 1,138 — 77,580 Relinquishment liability reassessment (243 ) — — — (243 ) Accretion of discount to the relinquishment liability 227 — — — 227 Cash paid for accretion of discount to the relinquishment liability (778 ) — — — (778 ) Loss on early extinguishment of debt 2,269 — — — 2,269 Proceeds from bond premiums 2,125 — — — 2,125 Payments of tender offer costs and discounts (2,894 ) — — — (2,894 ) Amortization of debt issuance costs, premiums and discounts 7,453 — 318 — 7,771 Provision for losses on receivables 1,350 299 4,229 — 5,878 Impairment 2,502 — — — 2,502 Loss on disposition of assets 1,007 11 — — 1,018 Loss from unconsolidated affiliates 31 — 941 — 972 Inter-company transactions (35,724 ) 41,355 7,695 (13,326 ) — Changes in operating assets and liabilities: Increase in receivables (2,699 ) (1,247 ) (2,264 ) 870 (5,340 ) (Increase) decrease in inventories (1,062 ) 60 — — (1,002 ) Increase in other assets (2,756 ) (1,806 ) (7,544 ) (46 ) (12,152 ) Increase (decrease) in trade payables (6,394 ) (2,617 ) 27 — (8,984 ) Decrease in accrued interest (264 ) — (146 ) — (410 ) Increase (decrease) in other liabilities 14,527 908 (5,860 ) (835 ) 8,740 Net cash flows provided by (used in) operating activities 136,142 52,680 (19,404 ) — 169,418 Cash flows provided by (used in) investing activities: Purchases of property and equipment, including change in construction payables (17,221 ) (4,651 ) (588 ) — (22,460 ) Issuance of third-party loans and advances — — (4,080 ) — (4,080 ) Payments received on third-party loans 157 — — — 157 (Increase) decrease in restricted cash, net (32 ) (1,746 ) 252 — (1,526 ) Proceeds from asset sales 1,602 13 — — 1,615 Investments in the New England Black Wolves — — (500 ) — (500 ) Inter-company transactions 6,687 (20,731 ) 45 13,999 — Net cash flows used in investing activities (8,807 ) (27,115 ) (4,871 ) 13,999 (26,794 ) Cash flows provided by (used in) financing activities: Senior Secured Credit Facility borrowings - Revolving 442,000 — — — 442,000 Senior Secured Credit Facility repayments - Revolving (458,000 ) — — — (458,000 ) Senior Secured Credit Facility repayments - Term Loan A (7,756 ) — — — (7,756 ) Senior Secured Credit Facility borrowings - Term Loan B, net of discount 87,911 — — — 87,911 Senior Secured Credit Facility repayments - Term Loan B (5,339 ) — — — (5,339 ) Line of Credit borrowings 446,935 — — — 446,935 Line of Credit repayments (449,976 ) — — — (449,976 ) Proceeds from issuance of Senior Unsecured Notes, net of premiums 85,000 — — — 85,000 Repayments to Mohegan Tribe — — (2,250 ) — (2,250 ) Repayments of other long-term debt (182,269 ) — (4,547 ) — (186,816 ) Payments on capital lease obligations (927 ) (45 ) — 45 (927 ) Principal portion of relinquishment liability payments (24,400 ) — — — (24,400 ) Distributions to Mohegan Tribe (50,000 ) — — — (50,000 ) Payments of financing fees (2,360 ) — — — (2,360 ) Inter-company transactions — (18,120 ) 32,164 (14,044 ) — Net cash flows provided by (used in) financing activities (119,181 ) (18,165 ) 25,367 (13,999 ) (125,978 ) Net increase in cash and cash equivalents 8,154 7,400 1,092 — 16,646 Cash and cash equivalents at beginning of year 33,939 14,767 402 — 49,108 Cash and cash equivalents at end of year $ 42,093 $ 22,167 $ 1,494 $ — $ 65,754 ___________ (1) Includes the Pocono Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming. (2) Includes Mohegan Lacrosse, MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries. For the Fiscal Year Ended September 30, 2014 Authority Total Guarantor Subsidiaries (1) Total Non-Guarantor Subsidiaries and Entities (2) Consolidating/ Eliminating Adjustments Consolidated Cash flows provided by (used in) operating activities: Net loss $ (24,178 ) (27,577 ) (30,100 ) 57,297 (24,558 ) Adjustments to reconcile net loss to net cash flows provided by (used in) operating activities: Depreciation and amortization 65,406 13,814 906 — 80,126 Relinquishment liability reassessment (1,905 ) — — — (1,905 ) Accretion of discount to the relinquishment liability 2,205 — — — 2,205 Cash paid for accretion of discount to the relinquishment liability (2,897 ) — — — (2,897 ) Loss on early extinguishment of debt 58,245 — — — 58,245 Payments of tender offer costs and discounts (48,155 ) — — — (48,155 ) Amortization of debt issuance costs, premiums and discounts 7,719 — 318 — 8,037 Provision for losses on receivables 2,368 390 3,388 — 6,146 Impairment 4,981 — — — 4,981 (Gain) loss on disposition of assets (12 ) 3 — — (9 ) (Gain) loss from unconsolidated affiliates (178 ) — 1,004 — 826 Inter-company transactions (9,896 ) 62,401 4,783 (57,288 ) — Changes in operating assets and liabilities: Increase in receivables (6,622 ) (310 ) (1,783 ) 1,556 (7,159 ) Increase in inventories (411 ) (143 ) — — (554 ) (Increase) decrease in other assets 3,236 (77 ) (5,888 ) (802 ) (3,531 ) Increase (decrease) in trade payables 9,858 3,568 (7 ) — 13,419 Decrease in accrued interest (12,891 ) — (1,746 ) — (14,637 ) Increase (decrease) in other liabilities (4,587 ) (573 ) 8,359 (763 ) 2,436 Net cash flows provided by (used in) operating activities 42,286 51,496 (20,766 ) — 73,016 Cash flows provided by (used in) investing activities: Purchases of property and equipment, including change in construction payables (18,629 ) (4,250 ) (12,200 ) — (35,079 ) Issuance of third-party loans and advances — — (1,804 ) — (1,804 ) Payments received on third-party loans 644 — — — 644 Decrease in restricted cash, net 53 1,583 12,043 — 13,679 Proceeds from asset sales 104 30 — — 134 Investments in unconsolidated affiliates — — (29 ) — (29 ) Inter-company transactions 27,195 (24,222 ) 45 (3,018 ) — Net cash flows provided by (used in) investing activities 9,367 (26,859 ) (1,945 ) (3,018 ) (22,455 ) Cash flows provided by (used in) financing activities: Prior Bank Credit Facility repayments - Term (393,000 ) — — — (393,000 ) Prior Term Loan Facility repayments, net of discount (222,103 ) — — — (222,103 ) Senior Secured Credit Facility borrowings - Revolving 310,000 — — — 310,000 Senior Secured Credit Facility repayments - Revolving (273,000 ) — — — (273,000 ) Senior Secured Credit Facility borrowings - Term Loan A, net of discount 124,343 — — — 124,343 Senior Secured Credit Facility repayments - Term Loan A (3,125 ) — — — (3,125 ) Senior Secured Credit Facility borrowings - Term Loan B, net of discount 720,952 — — — 720,952 Senior Secured Credit Facility repayments - Term Loan B (5,475 ) — — — (5,475 ) Line of Credit borrowings 356,796 — — — 356,796 Line of Credit repayments (353,755 ) — — — (353,755 ) Repayments to Mohegan Tribe — — (3,250 ) — (3,250 ) Repayments of other long-term debt (212,270 ) — (53 ) — (212,323 ) Payments on capital lease obligations (2,168 ) (45 ) — 45 (2,168 ) Principal portion of relinquishment liability payments (46,574 ) — — — (46,574 ) Distributions to Mohegan Tribe (50,000 ) — — — (50,000 ) Payments of financing fees (12,395 ) — — — (12,395 ) Inter-company transactions — (28,480 ) 25,507 2,973 — Net cash flows provided by (used in) financing activities (61,774 ) (28,525 ) 22,204 3,018 (65,077 ) Net decrease in cash and cash equivalents (10,121 ) (3,888 ) (507 ) — (14,516 ) Cash and cash equivalents at beginning of year 44,060 18,655 909 — 63,624 Cash and cash equivalents at end of year $ 33,939 $ 14,767 $ 402 $ — $ 49,108 ___________ (1) Includes the Pocono Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming. (2) Includes MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries.

ORGANIZATION (Details)

ORGANIZATION (Details)	12 Months Ended
	Sep. 30, 2016amember
Mohegan Tribe
Entity Information [Line Items]
Size of tribe reservation (in acre)	595
Mohegan Tribe | Salishan-Mohegan
Entity Information [Line Items]
Membership or limited partnership interest (as a percent)	10.85%
Mohegan Tribal Gaming Authority
Entity Information [Line Items]
Size of gaming and entertainment complex (in acre)	185
Number of members on management board | member	9
Mohegan Tribal Gaming Authority | Downs Racing, Backside, Mill Creek Land, and Northeast Concessions
Entity Information [Line Items]
Membership or limited partnership interest (as a percent)	99.99%
Mohegan Tribal Gaming Authority | MMCT Venture
Entity Information [Line Items]
Membership or limited partnership interest (as a percent)	50.00%
Mohegan Basketball Club | WNBA
Entity Information [Line Items]
Membership or limited partnership interest (as a percent)	4.20%
Mohegan Lacrosse | New England Black Wolves
Entity Information [Line Items]
Membership or limited partnership interest (as a percent)	50.00%
Mohegan Commercial Ventures-PA | Downs Racing, Backside, Mill Creek Land, and Northeast Concessions
Entity Information [Line Items]
General partnership interest percentage	0.01%
Downs Racing
Entity Information [Line Items]
Size of site on which gaming and entertainment complex is located	400
Mohegan Ventures-Northwest | Salishan-Mohegan
Entity Information [Line Items]
Membership or limited partnership interest (as a percent)	49.15%
Salishan-Mohegan | Salishan-Mohegan Two
Entity Information [Line Items]
Membership or limited partnership interest (as a percent)	100.00%
Salishan-Mohegan | Interchange Development Group
Entity Information [Line Items]
Membership or limited partnership interest (as a percent)	100.00%
Mohegan Ventures Wisconsin | Wisconsin Tribal Gaming
Entity Information [Line Items]
Membership or limited partnership interest (as a percent)	100.00%
MTGA Gaming | Mohegan Gaming & Hospitality
Entity Information [Line Items]
Membership or limited partnership interest (as a percent)	100.00%
Mohegan Gaming & Hospitality | Mohegan Resorts
Entity Information [Line Items]
Membership or limited partnership interest (as a percent)	100.00%
Mohegan Resorts | Mohegan Resorts Mass
Entity Information [Line Items]
Membership or limited partnership interest (as a percent)	100.00%
Mohegan Gaming Advisors | Mohegan New Jersey Entities
Entity Information [Line Items]
Membership or limited partnership interest (as a percent)	100.00%
Mohegan Gaming Advisors | MGA Holding MA
Entity Information [Line Items]
Membership or limited partnership interest (as a percent)	100.00%
Mohegan Gaming Advisors | Inspire Integrated Resort
Entity Information [Line Items]
Membership or limited partnership interest (as a percent)	50.19%
Mohegan Gaming Advisors | MGNV
Entity Information [Line Items]
Membership or limited partnership interest (as a percent)	100.00%
Mohegan Gaming Advisors | MGLA
Entity Information [Line Items]
Membership or limited partnership interest (as a percent)	100.00%
Mohegan Gaming Advisors | MGBR
Entity Information [Line Items]
Membership or limited partnership interest (as a percent)	100.00%
Mohegan Holding NJ | Resorts Atlantic City
Entity Information [Line Items]
Membership or limited partnership interest (as a percent)	10.00%
MGA Holding MA | MGA Palmer Partners
Entity Information [Line Items]
Membership or limited partnership interest (as a percent)	100.00%
MGA Palmer Partners | Mohegan Sun Massachusetts
Entity Information [Line Items]
Membership or limited partnership interest (as a percent)	100.00%
MGBR | Walter Games
Entity Information [Line Items]
Membership or limited partnership interest (as a percent)	7.40%

BASIS OF PRESENTATION AND SUM36

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Restricted Cash (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Sep. 30, 2015
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash	$ 205,833	$ 0
Mohegan Gaming Advisors
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash	100,000
KCC
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash	$ 100,000

BASIS OF PRESENTATION AND SUM37

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Long-Term Receivables (Details) - USD ($) $ in Thousands		12 Months Ended
		Sep. 30, 2016	Sep. 30, 2015
Notes, Loans and Financing Receivable, Gross, Noncurrent [Roll Forward]
Balance, beginning of period	[1]	$ 102,338
Additions: Issuance of affiliate advances and other loans, including interest receivable		12,320
Additions: Development fees, including interest receivable		9,151
Deductions: Payments received	[2]	(23,792)
Deductions: Adjustments	[3]	(9,793)
Balance, end of period	[1]	90,224
Current portion of long-term receivables		4,900	$ 19,600
Notes receivable
Notes, Loans and Financing Receivable, Gross, Noncurrent [Roll Forward]
Interest receivable		51,000	$ 43,400
Affiliates
Notes, Loans and Financing Receivable, Gross, Noncurrent [Roll Forward]
Balance, beginning of period	[1]	100,527
Additions: Issuance of affiliate advances and other loans, including interest receivable		10,592
Additions: Development fees, including interest receivable		9,151
Deductions: Payments received	[2]	(23,626)
Deductions: Adjustments	[3]	(9,793)
Balance, end of period	[1]	86,851
Others
Notes, Loans and Financing Receivable, Gross, Noncurrent [Roll Forward]
Balance, beginning of period	[1]	1,811
Additions: Issuance of affiliate advances and other loans, including interest receivable		1,728
Additions: Development fees, including interest receivable		0
Deductions: Payments received	[2]	(166)
Deductions: Adjustments	[3]	0
Balance, end of period	[1]	$ 3,373
[1]	Includes current portions of $4.9 million and $19.6 million as of September 30, 2016 and 2015, respectively. Also includes interest receivable of $51.0 million and $43.4 million as of September 30, 2016 and 2015, respectively.
[2]	Payments of receivables from affiliates represent partial repayments of the Salishan-Mohegan receivables and development fees earned.
[3]	Represent the write-off of fully reserved reimbursable costs and expenses advanced by WTG on behalf of the Menominee Tribe for the Menominee Project following the expiration of a release and reimbursement agreement in December 2015.

BASIS OF PRESENTATION AND SUM38

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Reserves For Doubtful Collection of Long-term Receivables (Details) - Allowance for Notes Receivable $ in Thousands	12 Months Ended
	Sep. 30, 2016USD ($)
Allowance for Loan and Lease Losses [Roll Forward]
Balance, beginning of period	$ 31,070
Additions: Charges to bad debt expense	2,465
Deductions: Adjustments	(17,150)	[1]
Balance, end of period	16,385
Salishan-Mohegan
Allowance for Loan and Lease Losses [Roll Forward]
Write-off of receivables	7,300
Affiliates
Allowance for Loan and Lease Losses [Roll Forward]
Balance, beginning of period	31,028
Additions: Charges to bad debt expense	2,465
Deductions: Adjustments	(17,108)	[1]
Balance, end of period	16,385
Others
Allowance for Loan and Lease Losses [Roll Forward]
Balance, beginning of period	42
Additions: Charges to bad debt expense	0
Deductions: Adjustments	(42)	[1]
Balance, end of period	0
Wisconsin Tribal Gaming
Allowance for Loan and Lease Losses [Roll Forward]
Write-off of receivables	$ 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 AND SUM39

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Property and Equipment (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2015	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Property, Plant and Equipment [Line Items]
Impairment of project	$ 2,500,000			$ 5,000,000
Impairment of property plant and equipment		$ 0	$ 0
Buildings and land improvements
Property, Plant and Equipment [Line Items]
Estimated useful life		40 years
Furniture and equipment | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life		3 years
Furniture and equipment | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life		7 years

BASIS OF PRESENTATION AND SUM40

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Goodwill and Other Intangible Assets (Details) - USD ($)	1 Months Ended		12 Months Ended
	Jun. 30, 2010	Oct. 31, 2006	Sep. 30, 2016	Sep. 30, 2015
Acquired Indefinite-lived Intangible Assets [Line Items]
Goodwill impairment			$ 0	$ 0
Impairment of finite-live intangible assets			0	0
Pennsylvania Facilities | Slot Machine License
Acquired Indefinite-lived Intangible Assets [Line Items]
Intangible asset recorded		$ 50,000,000	214,000,000
Pennsylvania Facilities | Table Game Certificate
Acquired Indefinite-lived Intangible Assets [Line Items]
Intangible asset recorded	$ 16,500,000
Mohegan Sun | Mohegan Sun trademark
Acquired Indefinite-lived Intangible Assets [Line Items]
Intangible asset recorded			119,700,000
Impairment of Mohegan Sun trademark			$ 0	$ 0

BASIS OF PRESENTATION AND SUM41

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands	Sep. 30, 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]
Interest rate (as a percent)	9.75%	9.75%	9.75%
Senior Subordinated Notes | 2012 11 % Senior Subordinated Notes
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest rate (as a percent)	11.00%	11.00%		11.00%
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	$ 98,375
Carrying Value | Fair Value, Inputs, Level 2 | Credit Facility | Bank Credit Facility
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Credit facility value	13,000
Carrying Value | Fair Value, Inputs, Level 2 | Credit Facility | Term Loan A Facility
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Credit facility value	95,399
Carrying Value | Fair Value, Inputs, Level 2 | Credit Facility | Term Loan B Facility
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Credit facility value	765,002
Carrying Value | Fair Value, Inputs, Level 2 | Senior Unsecured Notes | 2013 9 3/4% Senior Unsecured Notes
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Note value	578,525
Carrying Value | 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	$ 98,321
Carrying Value | Fair Value, Inputs, Level 2 | Senior Subordinated Notes | 2013 9 3/4% Senior Unsecured Notes
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest rate (as a percent)	9.75%
Carrying Value | Fair Value, Inputs, Level 2 | Senior Subordinated Notes | 2012 11 % Senior Subordinated Notes
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest rate (as a percent)	11.00%
Note value	$ 99,315
Fair Value | Fair Value, Inputs, Level 2 | Credit Facility | Bank Credit Facility
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Credit facility value	12,899
Fair Value | Fair Value, Inputs, Level 2 | Credit Facility | Term Loan A Facility
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Credit facility value	96,459
Fair Value | Fair Value, Inputs, Level 2 | Credit Facility | Term Loan B Facility
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Credit facility value	775,345
Fair Value | Fair Value, Inputs, Level 2 | Senior Unsecured Notes | 2013 9 3/4% Senior Unsecured Notes
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Note value	631,069
Fair Value | Fair Value, Inputs, Level 2 | Senior Subordinated Notes | 2012 11 % Senior Subordinated Notes
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Note value	$ 100,440

BASIS OF PRESENTATION AND SUM42

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Promotional Allowances (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Schedule of Promotional Allowances [Line Items]
Retail value of providing promotional allowances	$ 96,593	$ 97,346	$ 98,944
Cost of providing promotional allowances	76,650	79,079	83,687
Reductions to gaming revenues related to discounts provided on patron losses	15,900	9,700	12,200
Reductions to gaming revenues related to player club points redeemed for cash	1,500	1,400	1,300
Food and beverage
Schedule of Promotional Allowances [Line Items]
Retail value of providing promotional allowances	41,800	42,192	43,264
Cost of providing promotional allowances	33,536	35,122	37,936
Hotel
Schedule of Promotional Allowances [Line Items]
Retail value of providing promotional allowances	15,364	15,142	14,721
Cost of providing promotional allowances	8,615	8,398	8,979
Retail, entertainment and other
Schedule of Promotional Allowances [Line Items]
Retail value of providing promotional allowances	39,429	40,012	40,959
Cost of providing promotional allowances	$ 34,499	$ 35,559	$ 36,772

BASIS OF PRESENTATION AND SUM43

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Advertising Costs and Expenses & Severance Costs and Expenses (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Schedule of Accrued Severance Liability By Segment [Line Items]
Advertising costs and expenses	$ 27,300	$ 27,000	$ 26,700
Prepaid advertising	$ 222	$ 432

BASIS OF PRESENTATION AND SUM44

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Corporate Activities and Investments in Unconsolidated Affiliates (Details) $ in Millions	12 Months Ended
	Sep. 30, 2016USD ($)
Accounting Policies [Abstract]
Share-based compensation expense	$ 6.1
Resorts Atlantic City | Mohegan Holding NJ
Entity Information [Line Items]
Membership or limited partnership interest (as a percent)	10.00%
Walter Games | MGBR
Entity Information [Line Items]
Membership or limited partnership interest (as a percent)	7.40%
MMCT Venture | Mohegan Tribal Gaming Authority
Entity Information [Line Items]
Membership or limited partnership interest (as a percent)	50.00%

BASIS OF PRESENTATION AND SUM45

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Additional Cash Flow Information (Details) - USD ($) $ in Thousands	Oct. 01, 2016	Oct. 01, 2015	Oct. 01, 2014	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Debt Instrument [Line Items]
Decrease in cash and cash equivalents for repayment of debt				$ (15,859)	$ (16,646)	$ 14,516
Credit Facility | Senior Secured Credit Facility, Tern Loan A and Term Loan B
Debt Instrument [Line Items]
Reduction in notes payable				5,179	4,397	1,563
Decrease in cash and cash equivalents for repayment of debt		$ 4,400	$ 1,600
Credit Facility | Senior Secured Credit Facility, Tern Loan A and Term Loan B | Subsequent Event
Debt Instrument [Line Items]
Decrease in cash and cash equivalents for repayment of debt	$ 5,200
Promissory Notes | 2012 Mohegan Tribe Minor's Trust Promissory Note
Debt Instrument [Line Items]
Reduction in notes payable				$ 6,000	$ 0	$ 0

RECEIVABLES, NET (Details)

RECEIVABLES, NET (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Sep. 30, 2015
Accounts, Notes, Loans and Financing Receivable [Line Items]
Receivables	$ 53,499	$ 64,983
Less: reserve for doubtful collection	(10,716)	(11,039)
Total receivables, net	42,783	53,944
Gaming
Accounts, Notes, Loans and Financing Receivable [Line Items]
Receivables	32,932	32,841
Hotel
Accounts, Notes, Loans and Financing Receivable [Line Items]
Receivables	1,697	1,637
Affiliates
Accounts, Notes, Loans and Financing Receivable [Line Items]
Receivables	4,739	19,400
Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Receivables	$ 14,131	$ 11,105

PROPERTY AND EQUIPMENT, NET (De

PROPERTY AND EQUIPMENT, NET (Details) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended	12 Months Ended
	Mar. 31, 2015	Mar. 31, 2015	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Property, Plant and Equipment, Net, by Type [Abstract]
Property and equipment, gross			$ 2,478,084	$ 2,444,566
Accumulated depreciation			(1,151,540)	(1,092,511)
Total property and equipment, net			1,326,544	1,352,055
Depreciation expense			73,300	77,000	$ 79,600
Capitalized interest					735
Impairment		$ 2,500			5,000
Proceeds from asset sales			335	1,615	134
Conceptual Design Work
Property, Plant and Equipment, Net, by Type [Abstract]
Impairment					$ 5,000
Land
Property, Plant and Equipment, Net, by Type [Abstract]
Property and equipment, gross			44,848	45,534
Land improvements
Property, Plant and Equipment, Net, by Type [Abstract]
Property and equipment, gross			100,466	97,838
Buildings and improvements
Property, Plant and Equipment, Net, by Type [Abstract]
Property and equipment, gross			1,737,053	1,733,924
Furniture and equipment
Property, Plant and Equipment, Net, by Type [Abstract]
Property and equipment, gross			560,947	555,884
Construction in process
Property, Plant and Equipment, Net, by Type [Abstract]
Property and equipment, gross			$ 34,770	$ 11,386
Asset under Construction
Property, Plant and Equipment, Net, by Type [Abstract]
Proceeds from asset sales	$ 1,300

OTHER CURRENT ASSETS AND OTHE48

OTHER CURRENT ASSETS AND OTHER CURRENT LIABILITIES (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Sep. 30, 2015
Other Assets, Current [Abstract]
Non-qualified deferred compensation	$ 5,771	$ 8,867
Prepaid expenses	11,967	9,033
Other miscellaneous current assets	4,671	630
Total other current assets	22,409	18,530
Other Liabilities, Current [Abstract]
Accrued payroll and related taxes and benefits	45,066	42,437
Combined outstanding Slot Win Contribution and free promotional slot play contribution	12,327	11,932
Amounts due to horsemen	6,468	7,372
Payments in transit	16,597	16,681
Other miscellaneous current liabilities	68,903	62,858
Total other current liabilities	$ 149,361	$ 141,280

LONG-TERM DEBT - Schedules and

LONG-TERM DEBT - Schedules and Introduction (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015	Sep. 30, 2015	Aug. 31, 2013	Mar. 31, 2013	Mar. 31, 2012
Debt Schedule [Abstract]
Long-term debt, excluding capital leases	$ 1,685,167		$ 1,666,344
Less: current portion of long-term debt	(29,759)		(55,194)
Long-term debt, net of current portion	1,655,408		1,611,150
Credit Facility | Senior Secured Credit Facility - Revolving
Debt Schedule [Abstract]
Long-term debt, excluding capital leases	13,000		21,000
Credit Facility | Senior Secured Credit Facility - Term Loan A, due June 2018
Debt Schedule [Abstract]
Long-term debt, excluding capital leases	95,399		109,613
Discount and debt issuance costs	1,464		2,106
Credit Facility | Senior Secured Credit Facility - Term Loan B, due June 2018
Debt Schedule [Abstract]
Long-term debt, excluding capital leases	765,002		792,078
Discount and debt issuance costs	11,119		14,918
Credit Facility | Downs Lodging Credit Facility, due July 2016
Debt Schedule [Abstract]
Long-term debt, excluding capital leases	0		40,262
Credit Facility | New Downs Lodging Credit Facility, due November 2019
Debt Schedule [Abstract]
Long-term debt, excluding capital leases	20,396		0
Debt issuance costs	1,260
Senior Unsecured Notes | 2013 9 3/4% Senior Unsecured Notes, due September 2021
Debt Schedule [Abstract]
Long-term debt, excluding capital leases	578,525		577,667
Discount and debt issuance costs	$ 6,475		$ 7,333
Interest rate (as a percent)	9.75%		9.75%	9.75%
Senior Unsecured Notes | 2015 Senior Unsecured Notes, due December 2017
Debt Schedule [Abstract]
Long-term debt, excluding capital leases	$ 98,321		$ 0
Debt issuance costs	1,679
Senior Subordinated Notes | 2012 11 % Senior Subordinated Notes, due September 2018
Debt Schedule [Abstract]
Long-term debt, excluding capital leases	99,315		98,939
Discount and debt issuance costs	$ 875		$ 1,251
Interest rate (as a percent)	11.00%		11.00%			11.00%
Senior Subordinated Notes | Downs Lodging Credit Facility, due July 2016
Debt Schedule [Abstract]
Discount and debt issuance costs	$ 0		$ 254
Promissory Notes | 2012 Mohegan Tribe Minor's Trust Promissory Note, due March 2017
Debt Schedule [Abstract]
Long-term debt, excluding capital leases	5,500		16,000
Interest rate (as a percent)		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
Interest rate (as a percent)					4.00%
Other Debt
Debt Schedule [Abstract]
Long-term debt, excluding capital leases	$ 2,289		$ 3,365

LONG-TERM DEBT - Fiscal Year Ma

LONG-TERM DEBT - Fiscal Year Maturity (Details) $ in Thousands	Sep. 30, 2016USD ($)
Long-term Debt, Fiscal Year Maturity [Abstract]
2,017	$ 29,759
2,018	1,069,005
2,019	10,966
2,020	12,627
2,021	585,320
Thereafter	362
Total	$ 1,708,039

LONG-TERM DEBT - Credit Facilit

LONG-TERM DEBT - Credit Facilities (Details) - USD ($)	Aug. 11, 2015	Nov. 30, 2015	Jul. 31, 2015	Nov. 30, 2013	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014	Jul. 31, 2012
Debt Instrument [Line Items]
Accrued interest					$ 5,512,000	$ 12,055,000
Credit Facility | Senior Secured Credit Facilities
Debt Instrument [Line Items]
Loan face amount				$ 955,000,000
Accrued interest payable, including commitment fees					179,000	195,000
Credit Facility | Senior Secured Credit Facilities | Term Loan A Facility | LIBOR
Debt Instrument [Line Items]
Variable rate, measurement period				1 month
Credit Facility | Senior Secured Credit Facility - Revolving
Debt Instrument [Line Items]
Loan face amount				$ 100,000,000
Proceeds from credit facility					560,000,000	442,000,000	$ 310,000,000
Debt outstanding					13,000,000
Letters of credit issued					2,500,000
Credit facility outstanding					0
Remaining borrowing capacity					84,500,000
Prepayments on credit facility					$ 568,000,000	458,000,000	273,000,000
Credit Facility | Senior Secured Credit Facility - Revolving | Minimum
Debt Instrument [Line Items]
Fee assessed on unused revolving credit (as a percent)				0.375%
Credit Facility | Senior Secured Credit Facility - Revolving | Maximum
Debt Instrument [Line Items]
Fee assessed on unused revolving credit (as a percent)				0.50%
Credit Facility | Senior Secured Credit Facility - Revolving | LIBOR | Minimum
Debt Instrument [Line Items]
Variable rate, leverage based margin (as a percent)				2.50%
Credit Facility | Senior Secured Credit Facility - Revolving | LIBOR | Maximum
Debt Instrument [Line Items]
Variable rate, leverage based margin (as a percent)				3.50%
Credit Facility | Senior Secured Credit Facility - Revolving | Base Rate
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)					3.00%
Debt instrument, variable rate at period end (as a percent)					3.50%
Credit Facility | Senior Secured Credit Facility - Revolving | Eurodollar | Minimum
Debt Instrument [Line Items]
Variable rate, leverage based margin (as a percent)				3.50%
Credit Facility | Senior Secured Credit Facility - Revolving | Eurodollar | Maximum
Debt Instrument [Line Items]
Variable rate, leverage based margin (as a percent)				4.50%
Credit Facility | Senior Secured Credit Facility - Revolving | One-Month London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)				1.00%
Credit Facility | Senior Secured Credit Facility - Revolving | Federal Funds Rate
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)				0.50%
Credit Facility | Senior Secured Credit Facility - Revolving | Revolving Credit Facility
Debt Instrument [Line Items]
Fee assessed on unused revolving credit (as a percent)					0.375%
Credit Facility | Senior Secured Credit Facility - Term Loan A
Debt Instrument [Line Items]
Loan face amount				$ 125,000,000
Proceeds from credit facility					$ 0	0	124,343,000
Interest rate, year one (as a percent)				5.00%
Interest rate, year two (as a percent)				7.50%
Interest rate, year three (as a percent)				10.00%
Debt outstanding					$ 96,900,000
Effective interest rate of amounts outstanding (as a percent)					5.47%
Prepayments on credit facility					$ 14,001,000	7,756,000	3,125,000
Credit Facility | Senior Secured Credit Facility - Term Loan A | LIBOR | Minimum
Debt Instrument [Line Items]
Variable rate, leverage based margin (as a percent)				2.50%
Credit Facility | Senior Secured Credit Facility - Term Loan A | LIBOR | Maximum
Debt Instrument [Line Items]
Variable rate, leverage based margin (as a percent)				3.50%
Credit Facility | Senior Secured Credit Facility - Term Loan A | Eurodollar
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)					4.00%
Debt instrument, variable rate at period end (as a percent)					0.52%
Credit Facility | Senior Secured Credit Facility - Term Loan A | Eurodollar | Minimum
Debt Instrument [Line Items]
Variable rate, leverage based margin (as a percent)				3.50%
Credit Facility | Senior Secured Credit Facility - Term Loan A | Eurodollar | Maximum
Debt Instrument [Line Items]
Variable rate, leverage based margin (as a percent)				4.50%
Credit Facility | Senior Secured Credit Facility - Term Loan A | One-Month London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)				1.00%
Credit Facility | Senior Secured Credit Facility - Term Loan A | Federal Funds Rate
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)				0.50%
Credit Facility | Senior Secured Credit Facility - Term Loan B
Debt Instrument [Line Items]
Loan face amount				$ 730,000,000
Proceeds from credit facility	$ 90,000,000				$ 0	87,911,000	720,952,000
Amortization of principal, percentage, annual (as a percent)				1.00%
Debt outstanding					$ 776,100,000
Effective interest rate of amounts outstanding (as a percent)					6.38%
Prepayments on credit facility					$ 30,456,000	5,339,000	5,475,000
Credit Facility | Senior Secured Credit Facility - Term Loan B | LIBOR
Debt Instrument [Line Items]
Variable rate, minimum (as a percent)				1.00%
Credit Facility | Senior Secured Credit Facility - Term Loan B | Base Rate
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)				3.50%
Variable rate, minimum (as a percent)				2.00%
Credit Facility | Senior Secured Credit Facility - Term Loan B | Eurodollar
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)				4.50%	4.50%
Debt instrument, variable rate at period end (as a percent)					1.00%
Credit Facility | Bank of America, N.A. Line of Credit
Debt Instrument [Line Items]
Proceeds from credit facility					$ 459,701,000	446,935,000	356,796,000
Borrowing capacity				$ 16,500,000
Prepayments on credit facility					459,701,000	449,976,000	353,755,000
Accrued interest					14,000	23,000
Credit Facility | Downs Lodging Credit Facility
Debt Instrument [Line Items]
Prepayments on credit facility					40,516,000	0	0
Credit Facility | Downs Lodging Credit Facility | Downs Lodging, LLC
Debt Instrument [Line Items]
Loan face amount								$ 45,000,000
Credit facility outstanding		$ 40,500,000
Note stated interest rate (as a percent)								13.00%
Prepayments on credit facility			$ 4,500,000
Credit Facility | New Downs Lodging Credit Facility
Debt Instrument [Line Items]
Proceeds from credit facility					25,000,000	0	0
Prepayments on credit facility					3,344,000	0	$ 0
Credit Facility | New Downs Lodging Credit Facility | Downs Lodging, LLC
Debt Instrument [Line Items]
Loan face amount		$ 25,000,000
Credit facility outstanding					$ 21,700,000
Effective interest rate of amounts outstanding (as a percent)					6.19%
Accrued interest					$ 73,000	$ 5,300,000
Debt covenant, maximum total debt subject to earlier maturity (as a percent)		5.00%
Amortization of principal		$ 260,000
Credit Facility | New Downs Lodging Credit Facility | Eurodollar | Downs Lodging, LLC
Debt Instrument [Line Items]
Debt instrument, variable rate at period end (as a percent)					0.56%

LONG-TERM DEBT - Senior Unsecur

LONG-TERM DEBT - Senior Unsecured Notes (Details) - USD ($)	Nov. 20, 2015	Aug. 11, 2015	Aug. 31, 2013	Mar. 31, 2012	Sep. 30, 2016	Jun. 30, 2016	Nov. 30, 2015	Sep. 30, 2015
Debt Instrument [Line Items]
Accrued interest					$ 5,512,000			$ 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 (as a percent)			9.75%		9.75%			9.75%
Proceeds from issuance of debt		$ 85,000,000
Debt outstanding before discount		$ 585,000,000
Effective interest rate of amounts outstanding (as a percent)					10.04%
Accrued interest					$ 4,800,000			$ 4,800,000
Senior Unsecured Notes | 2013 9 3/4% Senior Unsecured Notes | Redeemable in Whole or in Part
Debt Instrument [Line Items]
Redemption price (as a percent)			100.00%
Senior Unsecured Notes | 2013 9 3/4% Senior Unsecured Notes | Redeemable Rate Upon Change of Control
Debt Instrument [Line Items]
Redemption price (as a percent)			101.00%
Senior Unsecured Notes | 2013 9 3/4% Senior Unsecured Notes | Redeemable Rate Upon Certain Asset Sales
Debt Instrument [Line Items]
Redemption price (as a percent)			100.00%
Senior Unsecured Notes | 2015 Senior Unsecured Notes
Debt Instrument [Line Items]
Loan face amount	$ 100,000,000
Effective interest rate of amounts outstanding (as a percent)					6.39%
Prepaid Interest					$ 1,100,000
Redemption price (as a percent)	100.00%
Senior Unsecured Notes | 2015 Senior Unsecured Notes | Redeemable in Whole or in Part
Debt Instrument [Line Items]
Premium on debt redemption (as a percent)	0.25%
Senior Unsecured Notes | 2015 Senior Unsecured Notes | LIBOR
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)	4.45%
Debt instrument, variable rate at period end (as a percent)						0.85%
Credit Facility | Facility Agreement
Debt Instrument [Line Items]
Borrowing capacity							$ 200,000,000
Senior Subordinated Notes | 2012 11 % Senior Subordinated Notes
Debt Instrument [Line Items]
Loan face amount				$ 344,200,000
Note stated interest rate (as a percent)				11.00%	11.00%			11.00%
Effective interest rate of amounts outstanding (as a percent)					11.50%
Accrued interest					$ 490,000			$ 490,000
Senior Subordinated Notes | 2012 11 % Senior Subordinated Notes | Redeemable in Whole or in Part
Debt Instrument [Line Items]
Redemption price (as a percent)				100.00%
Senior Subordinated Notes | 2012 11 % Senior Subordinated Notes | Redeemable Rate Upon Change of Control
Debt Instrument [Line Items]
Redemption price (as a percent)				101.00%
Senior Subordinated Notes | 2012 11 % Senior Subordinated Notes | Redeemable Rate Upon Certain Asset Sales
Debt Instrument [Line Items]
Redemption price (as a percent)				100.00%

LONG-TERM DEBT - Senior Subordi

LONG-TERM DEBT - Senior Subordinated Notes (Details) - USD ($)	1 Months Ended
	Mar. 31, 2012	Sep. 30, 2016	Sep. 30, 2015	Sep. 10, 2015	Aug. 31, 2013
Debt Instrument [Line Items]
Accrued interest		$ 5,512,000	$ 12,055,000
Senior Subordinated Notes | 2012 11 % Senior Subordinated Notes
Debt Instrument [Line Items]
Loan face amount	$ 344,200,000
Note stated interest rate (as a percent)	11.00%	11.00%	11.00%
Payment in Kind (PIK) interest rate (as a percent)	2.00%
Principal outstanding		$ 100,200,000
Effective interest rate of amounts outstanding (as a percent)		11.50%
Accrued interest		$ 490,000	$ 490,000
Senior Subordinated Notes | 2012 11 % Senior Subordinated Notes | Redeemable in Whole or in Part
Debt Instrument [Line Items]
Redemption price (as a percent)	100.00%
Senior Subordinated Notes | 2012 11 % Senior Subordinated Notes | Redeemable Rate Upon Change of Control
Debt Instrument [Line Items]
Redemption price (as a percent)	101.00%
Senior Subordinated Notes | 2012 11 % Senior Subordinated Notes | Redeemable Rate Upon Certain Asset Sales
Debt Instrument [Line Items]
Redemption price (as a percent)	100.00%
Senior Unsecured Notes | 2012 11 % Senior Subordinated Notes
Debt Instrument [Line Items]
Amount of debt repurchased				$ 175,000,000	$ 69,000,000

LONG-TERM DEBT - Promissory Not

LONG-TERM DEBT - Promissory Notes (Details) - USD ($)	Jan. 15, 2016	Dec. 31, 2015	Nov. 30, 2015	Mar. 31, 2012	Sep. 30, 2016	Sep. 30, 2015	Mar. 31, 2013
Debt Instrument [Line Items]
Amount outstanding					$ 1,708,039,000
Accrued interest					5,512,000	$ 12,055,000
Affiliates | 2015 Mohegan Tribe Promissory Note | Mohegan Gaming Advisors
Debt Instrument [Line Items]
Principal payment	$ 8,500,000
Amount under Promissory Note			$ 22,500,000
Financing rate (as a percent)			5.00%
Promissory Notes | 2012 Mohegan Tribe Minor's Trust Promissory Note
Debt Instrument [Line Items]
Loan face amount				$ 20,000,000
Note stated interest rate (as a percent)		12.50%		10.00%
Principal payment		$ 1,500,000
Repayments of debt		$ 6,000,000
Amount outstanding					5,500,000
Accrued interest					2,000	1,300,000
Promissory Notes | 2012 Mohegan Tribe Minor's Trust Promissory Note | Commencing September 30, 2015 through March 31, 2016
Debt Instrument [Line Items]
Periodic interest payment				$ 800,000
Promissory Notes | 2012 Mohegan Tribe Minor's Trust Promissory Note | Commencing December 31, 2012 through March 31, 2014
Debt Instrument [Line Items]
Principal payment				500,000
Promissory Notes | 2012 Mohegan Tribe Minor's Trust Promissory Note | Commencing July 1, 2014 and September 30, 2015
Debt Instrument [Line Items]
Principal payment				500,000
Promissory Notes | 2012 Mohegan Tribe Minor's Trust Promissory Note | Commencing December 31, 2015 through September 30, 2016
Debt Instrument [Line Items]
Principal payment				1,500,000
Promissory Notes | 2012 Mohegan Tribe Minor's Trust Promissory Note | Commencing at Maturity
Debt Instrument [Line Items]
Principal payment				$ 10,000,000
Promissory Notes | 2013 Mohegan Tribe Promissory Note
Debt Instrument [Line Items]
Loan face amount							$ 7,400,000
Note stated interest rate (as a percent)							4.00%
Accrued interest					$ 1,000	$ 1,000

LEASES (Details)

LEASES (Details) $ in Thousands	Feb. 28, 2015rooms	Mar. 31, 2015arooms	Sep. 30, 2016USD ($)	Sep. 30, 2015USD ($)	Sep. 30, 2014USD ($)
Minimum future rental income
2,016			$ 5,537
2,017			4,867
2,018			4,534
2,019			4,387
2,020			4,288
Thereafter			7,567
Total			31,180
Rental expense			8,800	$ 9,200	$ 11,400
Minimum future rental payment
2,016			7,999
2,017			8,340
2,018			8,128
2,019			8,183
2,020			7,334
Thereafter			210,295
Total			$ 250,279
Mohegan Tribal Finance Authority
Related Party Transaction [Line Items]
Fourth Amendment, Amount of rooms to be developed (in room) | rooms	400	400
Fourth Amendment, Amount of acres released for use | a		1.2
Initial lease term		28 years 4 months

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details)	Feb. 28, 2015rooms	Mar. 31, 2015arooms	Jul. 31, 2008USD ($)	Sep. 30, 2016USD ($)employee	Sep. 30, 2015USD ($)	Sep. 30, 2014USD ($)
Related Party Transaction [Line Items]
Distributions to the Tribe				$ 53,000,000	$ 50,000,000	$ 50,000,000
Bidding threshold established by ordinance				$ 250,000
Acceptable variance in bid from lowest bid for ordinance to apply				5.00%
Mohegan Tribe
Related Party Transaction [Line Items]
Distributions to the Tribe				$ 53,000,000	50,000,000	50,000,000
Incurred interest expense associated with a related party debt				$ 1,800,000	2,100,000	2,300,000
Term of lease				25 years
Renewable period of additional term				25 years
Monthly payment amount			$ 75,000
Number of employees affiliated with related party | employee				120
Mohegan Sun
Related Party Transaction [Line Items]
Expenses for services provided to related party				$ 30,800,000	28,300,000	27,100,000
Mohegan Sun | Gaming
Related Party Transaction [Line Items]
Expenses for services provided to related party				3,900,000	3,100,000	3,200,000
Mohegan Sun | Advertising, general and administrative
Related Party Transaction [Line Items]
Expenses for services provided to related party				20,900,000	19,800,000	18,700,000
Mohegan Sun | Corporate
Related Party Transaction [Line Items]
Expenses for services provided to related party				6,000,000	5,400,000	5,200,000
Mohegan Tribal Utility Authority
Related Party Transaction [Line Items]
Utilities purchased from related party				$ 16,400,000	$ 17,400,000	$ 19,300,000
Mohegan Tribal Finance Authority
Related Party Transaction [Line Items]
Renewable period of additional term		28 years 4 months
Fourth Amendment, Amount of acres released for use | a		1.2
Fourth Amendment, Amount of rooms to be developed (in room) | rooms	400	400

EMPLOYEE BENEFIT PLANS (Details

EMPLOYEE BENEFIT PLANS (Details) $ in Thousands	12 Months Ended
	Sep. 30, 2016USD ($)$ / h	Sep. 30, 2015USD ($)	Sep. 30, 2014USD ($)
Defined Contribution Pension and Other Postretirement Plans Disclosure [Abstract]
Minimum annual contribution percent per employee	1.00%
Maximum annual contribution percent per employee	25.00%
Maximum employer match as percent of employee contribution	50.00%
Maximum match from employer as a percent of participants' salary	3.00%
Minimum eligibility period	90 days
Period to be fully vested	5 years
Rate of discretionary employer contributions (in dollars per qualified hour) | $ / h	0.30
Contributions, net of forfeitures	$ 2,300	$ 2,200	$ 2,500
Deferred Compensation Arrangements [Abstract]
Percent of employee salary eligible for deferral	100.00%
Participant withdrawals, net of contributions	$ 3,100	$ 942
Participant withdrawals, net of contributions and changes in fair value of investments			$ 22
Employee contributions to deferred compensation plan	$ 1,400

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details)	2 Months Ended	10 Months Ended	12 Months Ended
	Sep. 30, 2016USD ($)	Jul. 31, 2016	Sep. 30, 2016USD ($)gaming_facilityslot_machine	Sep. 30, 2015USD ($)	Sep. 30, 2014USD ($)
Mohegan Tribe
Commitments and Contingencies [Line Items]
Term of lease			25 years
Renewable period of additional term			25 years
Mohegan Basketball Club | WNBA
Commitments and Contingencies [Line Items]
Membership or limited partnership interest (as a percent)			4.20%
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			$ 148,100,000	$ 145,600,000	$ 146,500,000
Slot win contributions outstanding	$ 12,300,000		$ 12,300,000	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			122,300,000	119,600,000	122,300,000
Slot machine tax expense, outstanding	$ 4,800,000		$ 4,800,000	4,700,000
Pennsylvania Slot Machine Tax | Downs Racing
Commitments and Contingencies [Line Items]
Number of slot machines at Mohegan Sun at Pocono Downs permitted by license | slot_machine			3,000
Number of slot machines at Mohegan Sun at Pocono Downs permitted by license expandable to | slot_machine			5,000
Pennsylvania Table Game Tax
Commitments and Contingencies [Line Items]
Subsequent table game tax rate	14.00%	12.00%
Additional local tax	2.00%	2.00%
Table game tax expense recognized			$ 6,400,000	6,700,000	6,300,000
Table game tax expense outstanding	$ 93,000		93,000	148,000
Pennsylvania Regulatory Fee
Commitments and Contingencies [Line Items]
Fee rate, percent of gross revenues from slot machines and table games	1.70%	1.50%
Regulatory fee recognized			4,800,000	4,600,000	4,700,000
Regulatory fee outstanding	$ 112,000		112,000	70,000
Pennsylvania Gaming Control Board Loans
Commitments and Contingencies [Line Items]
Loans obtained by PGCB			36,100,000
Additional Loans granted by PGCB			$ 63,800,000
Number of authorized gaming facilities | gaming_facility			14
Number of authorized gaming facilities that have commenced operations | gaming_facility			12
PGCB loan repayment period			10 years
PGCB loan repayment expense			$ 623,000	620,000	638,000
Horsemen's Agreement
Commitments and Contingencies [Line Items]
Purses earned by horsemen and other fees outstanding	$ 5,000,000		5,000,000	5,500,000
Priority Distribution Agreement
Commitments and Contingencies [Line Items]
Annual initial amount of priority distribution payments			40,000,000
Priority distribution payments			40,000,000	$ 31,500,000	$ 19,500,000
Town of Montville Agreement
Commitments and Contingencies [Line Items]
Annual payments			$ 500,000
Land Lease Agreement
Commitments and Contingencies [Line Items]
Rental fee, percent of annual revenues for periods not occupied by primary tenant			8.00%
Land Lease Agreement | Mohegan Tribe
Commitments and Contingencies [Line Items]
Term of lease			25 years
Renewable period of additional term			25 years

RELINQUISHMENT AGREEMENT (Detai

RELINQUISHMENT AGREEMENT (Details) - USD ($)		12 Months Ended
		Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 1998
RELINQUISHMENT AGREEMENT [Abstract]
Term of relinquishment agreement		15 years
Relinquishment liability		$ 0	$ 0		$ 549,100,000
Relinquishment Payments [Abstract]
Principal		0	24,400,000	$ 46,574,000
Accretion of discount	[1]	0	778,000	2,897,000
Total relinquishment payments		0	25,200,000	49,500,000
Relinquishment liability reassessment		$ 0	$ 243,000	$ 1,905,000
[1]	Reflects accretion of the discount to the present value of the relinquishment liability for the impact of the time value of money.

MOHEGAN VENTURES-NORTHWEST, L60

MOHEGAN VENTURES-NORTHWEST, LLC (COWLITZ PROJECT) (Details) $ in Thousands	1 Months Ended			12 Months Ended
	Apr. 30, 2016USD ($)	Dec. 31, 2015USD ($)	Mar. 31, 2015USD ($)	Sep. 30, 2016USD ($)table_gamegaming_machine	Sep. 30, 2015USD ($)	Dec. 31, 2006a
Salishan-Mohegan | Cowlitz Tribe
Schedule of Long-term Development Projects [Line Items]
Accounts and Notes Receivable, Net	$ 344
Salishan-Mohegan Two | Salishan-Mohegan
Schedule of Long-term Development Projects [Line Items]
Membership or limited partnership interest (as a percent)				100.00%
Cowlitz Tribal Gaming Authority | Salishan-Mohegan
Schedule of Long-term Development Projects [Line Items]
Accounts Receivable, Related Parties				$ 81,900	$ 90,700
Allowance for Doubtful Accounts Receivable, Related Parties				16,400	$ 21,200
Revenue from Related Parties				$ 9,200
Cowlitz Project | Cowlitz Tribe
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 table games, leasing | table_game				60
Cowlitz Project | Salishan-Mohegan
Schedule of Long-term Development Projects [Line Items]
Term of management agreement				7 years
Proceeds from Collection of Notes Receivable		$ 19,400
Long-Term Development Project, Receivables, Term		7 years
Long-Term Development Project, Receivables, Additional Margin On Stated Rate		1.00%
Long-Term Development Project, Receivables, Stated Interest Rate		12.50%
Cowlitz Project | Salishan-Mohegan | Cowlitz Tribe | Land
Schedule of Long-term Development Projects [Line Items]
Land transferred to CTGA			$ 20,000
Cowlitz Project | Salishan-Mohegan | Cowlitz Tribal Gaming Authority (CTGA)
Schedule of Long-term Development Projects [Line Items]
Reduction in notes payable			$ 342
Cowlitz Project | Salishan-Mohegan | Cowlitz Tribal Gaming Authority (CTGA) | Land
Schedule of Long-term Development Projects [Line Items]
Land transferred to CTGA	$ 686
Cowlitz Project | Salishan-Mohegan
Schedule of Long-term Development Projects [Line Items]
Development fee (as a percent)				3.00%
Area of land purchased (in acres) | a						152
Management fee				24.00%
Cowlitz Project | Mohegan Ventures-Northwest | Salishan-Mohegan
Schedule of Long-term Development Projects [Line Items]
Membership or limited partnership interest (as a percent)				49.15%
Cowlitz Project | Salishan Company, LLC | Salishan-Mohegan
Schedule of Long-term Development Projects [Line Items]
Membership or limited partnership interest (as a percent)				40.00%
Cowlitz Project | Mohegan Tribe | Salishan-Mohegan
Schedule of Long-term Development Projects [Line Items]
Membership or limited partnership interest (as a percent)				10.85%
Cowlitz Project | Salishan-Mohegan | Salishan-Mohegan Two
Schedule of Long-term Development Projects [Line Items]
Membership or limited partnership interest (as a percent)				100.00%

MOHEGAN GAMING ADVISORS, LLC 61

MOHEGAN GAMING ADVISORS, LLC (PROJECT INSPIRE) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Schedule of Long-term Development Projects [Line Items]
Restricted cash	$ 205,833	$ 0
Mohegan Gaming Advisors | Project Inspire
Schedule of Long-term Development Projects [Line Items]
Restricted cash	100,000
KCC Corporation | Project Inspire
Schedule of Long-term Development Projects [Line Items]
Restricted cash	$ 100,000
Inspire Integrated Resort | Mohegan Gaming Advisors | Project Inspire
Schedule of Long-term Development Projects [Line Items]
Membership or limited partnership interest (as a percent)	50.19%
Inspire Integrated Resort | KCC Corporation | Project Inspire
Schedule of Long-term Development Projects [Line Items]
Membership or limited partnership interest (as a percent)	49.81%

SEGMENT REPORTING (Details)

SEGMENT REPORTING (Details) $ in Thousands	12 Months Ended
	Sep. 30, 2016USD ($)segment	Sep. 30, 2015USD ($)	Sep. 30, 2014USD ($)
Segment Reporting Information [Line Items]
Number of reportable segments (in segment) | segment	2
Net revenues	$ 1,334,794	$ 1,291,620	$ 1,292,718
Income (loss) from operations	261,143	233,175	181,408
Accretion of discount to the relinquishment liability	0	(227)	(2,205)
Interest income	9,560	7,983	7,066
Interest expense, net of capitalized interest	(136,194)	(143,876)	(147,933)
Loss on modification and early extinguishment of debt	(484)	(3,987)	(62,041)
Loss from unconsolidated affiliates	(939)	(972)	(826)
Other income (expense), net	(9)	43	(27)
Net income (loss)	133,077	92,139	(24,558)
(Income) loss attributable to non-controlling interests	(427)	2,255	380
Net income (loss) attributable to Mohegan Tribal Gaming Authority	132,650	94,394	(24,178)
Comprehensive income (loss):
Foreign currency translation	10,495	0	0
Other comprehensive income	10,495	0	0
Other comprehensive income attributable to non-controlling interests	(5,389)	0	0
Other comprehensive income attributable to Mohegan Tribal Gaming Authority	5,106	0	0
Comprehensive income (loss) attributable to Mohegan Tribal Gaming Authority	137,756	94,394	(24,178)
Capital expenditures incurred	48,962	30,024	32,628
Total assets	2,227,962	2,020,133
Operating Segments | Mohegan Sun
Segment Reporting Information [Line Items]
Net revenues	1,022,076	994,010	995,100
Income (loss) from operations	237,605	212,211	181,325
Comprehensive income (loss):
Capital expenditures incurred	39,921	24,521	19,518
Total assets	1,332,231	1,332,458
Operating Segments | Mohegan Sun Pocono
Segment Reporting Information [Line Items]
Net revenues	298,677	295,135	296,578
Income (loss) from operations	41,445	45,817	36,956
Comprehensive income (loss):
Capital expenditures incurred	7,575	5,448	3,946
Total assets	551,116	555,449
Operating Segments | Corporate and other
Segment Reporting Information [Line Items]
Net revenues	19,133	7,567	5,391
Income (loss) from operations	(17,907)	(24,853)	(36,873)
Comprehensive income (loss):
Capital expenditures incurred	1,466	55	9,164
Total assets	344,615	132,226
Inter-segment revenues
Segment Reporting Information [Line Items]
Net revenues	$ (5,092)	$ (5,092)	$ (4,351)

SUPPLEMENTAL CONDENSED CONSOL63

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

SUPPLEMENTAL CONDENSED CONSOL64

SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL STATEMENT INFORMATION - BALANCE SHEETS (Details) - USD ($) $ in Thousands		Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Current assets:
Cash and cash equivalents		$ 83,743	$ 65,754	$ 49,108	$ 63,624
Restricted cash		1,232	1,762
Receivables, net		42,783	53,944
Inventories		15,312	15,546
Other current assets		22,409	18,530
Total current assets		165,479	155,536
Non-current assets:
Restricted cash		205,833	0
Property and equipment, net		1,326,544	1,352,055
Goodwill		39,459	39,459
Other intangible assets, net		404,289	406,718
Other assets, net		86,358	66,365
Inter-company receivables		0	0
Investment in subsidiaries		0	0
Total assets		2,227,962	2,020,133
Current liabilities:
Current portion of long-term debt		24,259	49,194
Due to Mohegan Tribe		5,500	6,000
Current portion of capital leases		856	824
Trade payables		13,690	15,016
Construction payables		8,462	13,137
Accrued interest payable		5,512	12,055
Other current liabilities		149,361	141,280
Total current liabilities		207,640	237,506
Non-current liabilities:
Long-term debt, net of current portion		1,647,988	1,593,730
Due to Mohegan Tribe, net of current portion		7,420	17,420
Capital leases, net of current portion		665	1,521
Other long-term liabilities		1,597	1,915
Inter-company payables		0	0
Accumulated losses in excess of investment in subsidiaries		0	0
Total liabilities		1,865,310	1,852,092
Capital:
Retained earnings		249,102	169,452
Accumulated other comprehensive income		5,106	0
Mohegan Tribal Gaming Authority total capital		254,208	169,452
Non-controlling interests		108,444	(1,411)
Total capital		362,652	168,041	124,827	199,385
Total liabilities and capital		2,227,962	2,020,133
Consolidating/Eliminating Adjustments
Current assets:
Cash and cash equivalents		0	0	0	0
Restricted cash		0	0
Receivables, net		(2,486)	(1,646)
Inventories		0	0
Other current assets		0	0
Total current assets		(2,486)	(1,646)
Non-current assets:
Restricted cash		0
Property and equipment, net		0	0
Goodwill		0	0
Other intangible assets, net		0	0
Other assets, net		(30,672)	(5,960)
Inter-company receivables		(434,202)	(348,381)
Investment in subsidiaries		(390,618)	(328,462)
Total assets		(857,978)	(684,449)
Current liabilities:
Current portion of long-term debt		0	0
Due to Mohegan Tribe		0	0
Current portion of capital leases		(53)	(48)
Trade payables		0	0
Construction payables		0	0
Accrued interest payable		0	0
Other current liabilities		(2,433)	(1,598)
Total current liabilities		(2,486)	(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		(5,717)	(5,770)
Other long-term liabilities		(24,776)	0
Inter-company payables		(434,202)	(348,381)
Accumulated losses in excess of investment in subsidiaries		(42,477)	(40,873)
Total liabilities		(509,658)	(396,670)
Capital:
Retained earnings		(344,909)	(286,128)
Accumulated other comprehensive income		(5,106)
Mohegan Tribal Gaming Authority total capital		(350,015)	(286,128)
Non-controlling interests		1,695	(1,651)
Total capital		(348,320)	(287,779)
Total liabilities and capital		(857,978)	(684,449)
Authority
Current assets:
Cash and cash equivalents		60,103	42,093	33,939	44,060
Restricted cash		0	62
Receivables, net		29,954	29,134
Inventories		14,226	14,401
Other current assets		18,952	15,569
Total current assets		123,235	101,259
Non-current assets:
Restricted cash		16
Property and equipment, net		1,078,616	1,098,588
Goodwill		0	0
Other intangible assets, net		120,167	120,281
Other assets, net		10,285	10,711
Inter-company receivables		325,953	254,348
Investment in subsidiaries		390,618	328,462
Total assets		2,048,890	1,913,649
Current liabilities:
Current portion of long-term debt		21,034	46,248
Due to Mohegan Tribe		0	0
Current portion of capital leases		856	824
Trade payables		11,096	12,365
Construction payables		6,733	11,149
Accrued interest payable		5,436	5,461
Other current liabilities		116,457	108,911
Total current liabilities		161,612	184,958
Non-current liabilities:
Long-term debt, net of current portion		1,630,492	1,555,487
Due to Mohegan Tribe, net of current portion		0	0
Capital leases, net of current portion		665	1,521
Other long-term liabilities		1,597	1,915
Inter-company payables		0	0
Accumulated losses in excess of investment in subsidiaries		0	0
Total liabilities		1,794,366	1,743,881
Capital:
Retained earnings		249,418	169,768
Accumulated other comprehensive income		5,106
Mohegan Tribal Gaming Authority total capital		254,524	169,768
Non-controlling interests		0	0
Total capital		254,524	169,768
Total liabilities and capital		2,048,890	1,913,649
Total Guarantor Subsidiaries
Current assets:
Cash and cash equivalents	[1]	21,178	22,167	14,767	18,655
Restricted cash	[1]	1,232	1,661
Receivables, net	[1]	4,324	3,585
Inventories	[1]	1,086	1,145
Other current assets	[1]	3,441	2,928
Total current assets	[1]	31,261	31,486
Non-current assets:
Restricted cash	[1]	0
Property and equipment, net	[1]	209,571	214,778
Goodwill	[1]	39,459	39,459
Other intangible assets, net	[1]	284,122	284,418
Other assets, net	[1]	31,175	4,017
Inter-company receivables	[1]	108,249	94,033
Investment in subsidiaries	[1]	0	0
Total assets	[1]	703,837	668,191
Current liabilities:
Current portion of long-term debt	[1]	0	0
Due to Mohegan Tribe	[1]	0	0
Current portion of capital leases	[1]	53	48
Trade payables	[1]	2,571	2,564
Construction payables	[1]	1,729	1,888
Accrued interest payable	[1]	0	0
Other current liabilities	[1]	32,673	29,699
Total current liabilities	[1]	37,026	34,199
Non-current liabilities:
Long-term debt, net of current portion	[1]	0	0
Due to Mohegan Tribe, net of current portion	[1]	0	0
Capital leases, net of current portion	[1]	5,717	5,770
Other long-term liabilities	[1]	0	0
Inter-company payables	[1]	259,722	246,380
Accumulated losses in excess of investment in subsidiaries	[1]	42,477	40,873
Total liabilities	[1]	344,942	327,222
Capital:
Retained earnings	[1]	358,895	340,969
Accumulated other comprehensive income		0
Mohegan Tribal Gaming Authority total capital	[1]	358,895	340,969
Non-controlling interests	[1]	0	0
Total capital	[1]	358,895	340,969
Total liabilities and capital	[1]	703,837	668,191
Total Non Guarantor Subsidiaries and Entities
Current assets:
Cash and cash equivalents	[2]	2,462	1,494	$ 402	$ 909
Restricted cash	[2]	0	39
Receivables, net	[2]	10,991	22,871
Inventories	[2]	0	0
Other current assets	[2]	16	33
Total current assets	[2]	13,469	24,437
Non-current assets:
Restricted cash	[2]	205,817
Property and equipment, net	[2]	38,357	38,689
Goodwill	[2]	0	0
Other intangible assets, net	[2]	0	2,019
Other assets, net	[2]	75,570	57,597
Inter-company receivables	[2]	0	0
Investment in subsidiaries	[2]	0	0
Total assets	[2]	333,213	122,742
Current liabilities:
Current portion of long-term debt	[2]	3,225	2,946
Due to Mohegan Tribe	[2]	5,500	6,000
Current portion of capital leases	[2]	0	0
Trade payables	[2]	23	87
Construction payables	[2]	0	100
Accrued interest payable	[2]	76	6,594
Other current liabilities	[2]	2,664	4,268
Total current liabilities	[2]	11,488	19,995
Non-current liabilities:
Long-term debt, net of current portion	[2]	17,496	38,243
Due to Mohegan Tribe, net of current portion	[2]	7,420	17,420
Capital leases, net of current portion	[2]	0	0
Other long-term liabilities	[2]	24,776	0
Inter-company payables	[2]	174,480	102,001
Accumulated losses in excess of investment in subsidiaries	[2]	0	0
Total liabilities	[2]	235,660	177,659
Capital:
Retained earnings	[2]	(14,302)	(55,157)
Accumulated other comprehensive income		5,106
Mohegan Tribal Gaming Authority total capital	[2]	(9,196)	(55,157)
Non-controlling interests	[2]	106,749	240
Total capital	[2]	97,553	(54,917)
Total liabilities and capital	[2]	$ 333,213	$ 122,742
[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.

SUPPLEMENTAL CONDENSED CONSOL65

SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL STATEMENT INFORMATION - STATEMENTS OF INCOME (Details) - USD ($) $ in Thousands		12 Months Ended
		Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Revenues:
Gaming		$ 1,166,886	$ 1,133,720	$ 1,133,563
Food and beverage		88,923	89,720	91,655
Hotel		52,561	50,496	47,310
Retail, entertainment and other		123,017	115,030	119,134
Gross revenues		1,431,387	1,388,966	1,391,662
Less-Promotional allowances		(96,593)	(97,346)	(98,944)
Net revenues		1,334,794	1,291,620	1,292,718
Operating costs and expenses:
Gaming	[1]	661,629	651,900	687,021
Food and beverage		40,437	41,554	41,482
Hotel		16,018	14,934	15,807
Retail, entertainment and other		42,608	45,779	50,945
Advertising, general and administrative	[1]	200,447	188,924	190,639
Corporate	[1]	35,821	31,127	41,036
Depreciation and amortization		73,913	77,580	80,126
Loss on disposition of assets		180	1,018	(9)
Severance		0	3,370	0
Pre-opening		723	0	1,187
Impairment		1,875	2,502	4,981
Relinquishment liability reassessment		0	(243)	(1,905)
Total operating costs and expenses		1,073,651	1,058,445	1,111,310
Income (loss) from operations		261,143	233,175	181,408
Other income (expense):
Accretion of discount to the relinquishment liability		0	(227)	(2,205)
Interest income		9,560	7,983	7,066
Interest expense, net of capitalized interest		(136,194)	(143,876)	(147,933)
Loss on modification and early extinguishment of debt		(484)	(3,987)	(62,041)
Income (loss) on interests in subsidiaries		0	0	0
Loss from unconsolidated affiliates		(939)	(972)	(826)
Other income (expense), net		(9)	43	(27)
Total other expense		(128,066)	(141,036)	(205,966)
Net income (loss)		133,077	92,139	(24,558)
(Income) loss attributable to non-controlling interests		(427)	2,255	380
Net income (loss) attributable to Mohegan Tribal Gaming Authority		132,650	94,394	(24,178)
Comprehensive income (loss):
Foreign currency translation		10,495	0	0
Other comprehensive income		10,495	0	0
Other comprehensive income attributable to non-controlling interests		(5,389)	0	0
Other comprehensive income attributable to Mohegan Tribal Gaming Authority		5,106	0	0
Comprehensive income (loss) attributable to Mohegan Tribal Gaming Authority		137,756	94,394	(24,178)
Consolidating/Eliminating Adjustments
Revenues:
Gaming		0	0	0
Food and beverage		0	0	0
Hotel		0	0	0
Retail, entertainment and other		(14,080)	(5,092)	(4,351)
Gross revenues		(14,080)	(5,092)	(4,351)
Less-Promotional allowances		(2,305)	(2,229)	(1,742)
Net revenues		(16,385)	(7,321)	(6,093)
Operating costs and expenses:
Gaming		0	0	0
Food and beverage		0	0	0
Hotel		(4,946)	(4,852)	(4,111)
Retail, entertainment and other		(2,302)	(2,229)	(1,711)
Advertising, general and administrative		(25,260)	(14,783)	(28,031)
Corporate		16,123	14,543	27,760
Depreciation and amortization		0	0	0
Loss on disposition of assets		0	0	0
Severance			0
Pre-opening		0		0
Impairment		0	0	0
Relinquishment liability reassessment			0	0
Total operating costs and expenses		(16,385)	(7,321)	(6,093)
Income (loss) from operations		0	0	0
Other income (expense):
Accretion of discount to the relinquishment liability			0	0
Interest income		(9,697)	(7,830)	(5,032)
Interest expense, net of capitalized interest		9,697	7,830	5,032
Loss on modification and early extinguishment of debt		0	0	0
Income (loss) on interests in subsidiaries		(97)	13,337	57,297
Loss from unconsolidated affiliates		0	0	0
Other income (expense), net		0	0	0
Total other expense		(97)	13,337	57,297
Net income (loss)		(97)	13,337	57,297
(Income) loss attributable to non-controlling interests		(3,346)	1,420	380
Net income (loss) attributable to Mohegan Tribal Gaming Authority		(3,443)	14,757	57,677
Comprehensive income (loss):
Foreign currency translation		(5,106)
Other comprehensive income		(5,106)
Other comprehensive income attributable to non-controlling interests		0
Other comprehensive income attributable to Mohegan Tribal Gaming Authority		(5,106)
Comprehensive income (loss) attributable to Mohegan Tribal Gaming Authority		(8,549)
Authority
Revenues:
Gaming		891,250	861,919	858,780
Food and beverage		58,799	60,687	62,273
Hotel		46,584	44,836	42,921
Retail, entertainment and other		92,654	94,457	101,506
Gross revenues		1,089,287	1,061,899	1,065,480
Less-Promotional allowances		(72,569)	(74,994)	(76,618)
Net revenues		1,016,718	986,905	988,862
Operating costs and expenses:
Gaming		463,084	457,948	488,293
Food and beverage		32,405	32,964	32,348
Hotel		15,059	14,062	15,287
Retail, entertainment and other		36,617	39,353	45,876
Advertising, general and administrative		165,242	158,230	155,668
Corporate		19,698	16,584	13,276
Depreciation and amortization		59,575	63,071	65,406
Loss on disposition of assets		167	1,007	(12)
Severance			3,244
Pre-opening		723		0
Impairment		0	2,502	4,981
Relinquishment liability reassessment			(243)	(1,905)
Total operating costs and expenses		792,570	788,722	819,218
Income (loss) from operations		224,148	198,183	169,644
Other income (expense):
Accretion of discount to the relinquishment liability			(227)	(2,205)
Interest income		65	43	88
Interest expense, net of capitalized interest		(92,292)	(95,485)	(97,380)
Loss on modification and early extinguishment of debt		(277)	(3,987)	(62,041)
Income (loss) on interests in subsidiaries		1,701	(4,144)	(32,449)
Loss from unconsolidated affiliates		(694)	(31)	178
Other income (expense), net		(1)	42	(13)
Total other expense		(91,498)	(103,789)	(193,822)
Net income (loss)		132,650	94,394	(24,178)
(Income) loss attributable to non-controlling interests		0	0	0
Net income (loss) attributable to Mohegan Tribal Gaming Authority		132,650	94,394	(24,178)
Comprehensive income (loss):
Foreign currency translation		5,106
Other comprehensive income		5,106
Other comprehensive income attributable to non-controlling interests		0
Other comprehensive income attributable to Mohegan Tribal Gaming Authority		5,106
Comprehensive income (loss) attributable to Mohegan Tribal Gaming Authority		137,756
Total Guarantor Subsidiaries
Revenues:
Gaming	[2]	275,636	271,801	274,783
Food and beverage	[2]	29,979	28,913	29,382
Hotel	[2]	5,977	5,660	4,389
Retail, entertainment and other	[2]	25,288	17,072	16,515
Gross revenues	[2]	336,880	323,446	325,069
Less-Promotional allowances	[2]	(21,711)	(20,109)	(20,567)
Net revenues	[2]	315,169	303,337	304,502
Operating costs and expenses:
Gaming	[2]	198,545	193,952	198,728
Food and beverage	[2]	8,032	8,590	9,134
Hotel	[2]	5,905	5,724	4,631
Retail, entertainment and other	[2]	5,372	6,029	6,780
Advertising, general and administrative	[2]	36,477	31,427	35,075
Corporate	[2]	0	0	0
Depreciation and amortization	[2]	13,192	13,371	13,814
Loss on disposition of assets	[2]	13	11	3
Severance	[2]		126
Pre-opening	[2]	0		1,187
Impairment	[2]	0	0	0
Relinquishment liability reassessment	[2]		0	0
Total operating costs and expenses	[2]	267,536	259,230	269,352
Income (loss) from operations	[2]	47,633	44,107	35,150
Other income (expense):
Accretion of discount to the relinquishment liability	[2]		0	0
Interest income	[2]	9,433	7,424	4,704
Interest expense, net of capitalized interest	[2]	(39,326)	(39,992)	(42,583)
Loss on modification and early extinguishment of debt	[2]	0	0	0
Income (loss) on interests in subsidiaries	[2]	(1,604)	(9,193)	(24,848)
Loss from unconsolidated affiliates	[2]	0	0	0
Other income (expense), net	[2]	1,618	0	0
Total other expense	[2]	(29,879)	(41,761)	(62,727)
Net income (loss)	[2]	17,754	2,346	(27,577)
(Income) loss attributable to non-controlling interests	[2]	0	0	0
Net income (loss) attributable to Mohegan Tribal Gaming Authority	[2]	17,754	2,346	(27,577)
Comprehensive income (loss):
Foreign currency translation	[2]	0
Other comprehensive income	[2]	0
Other comprehensive income attributable to non-controlling interests	[2]	0
Other comprehensive income attributable to Mohegan Tribal Gaming Authority	[2]	0
Comprehensive income (loss) attributable to Mohegan Tribal Gaming Authority	[2]	17,754
Total Non Guarantor Subsidiaries and Entities
Revenues:
Gaming	[3]	0	0	0
Food and beverage	[3]	145	120	0
Hotel	[3]	0	0	0
Retail, entertainment and other	[3]	19,155	8,593	5,464
Gross revenues	[3]	19,300	8,713	5,464
Less-Promotional allowances	[3]	(8)	(14)	(17)
Net revenues	[3]	19,292	8,699	5,447
Operating costs and expenses:
Gaming	[3]	0	0	0
Food and beverage	[3]	0	0	0
Hotel	[3]	0	0	0
Retail, entertainment and other	[3]	2,921	2,626	0
Advertising, general and administrative	[3]	23,988	14,050	27,927
Corporate	[3]	0	0	0
Depreciation and amortization	[3]	1,146	1,138	906
Loss on disposition of assets	[3]	0	0	0
Severance	[3]		0
Pre-opening	[3]	0		0
Impairment	[3]	1,875	0	0
Relinquishment liability reassessment	[3]		0	0
Total operating costs and expenses	[3]	29,930	17,814	28,833
Income (loss) from operations	[3]	(10,638)	(9,115)	(23,386)
Other income (expense):
Accretion of discount to the relinquishment liability	[3]		0	0
Interest income	[3]	9,759	8,346	7,306
Interest expense, net of capitalized interest	[3]	(14,273)	(16,229)	(13,002)
Loss on modification and early extinguishment of debt	[3]	(207)	0	0
Income (loss) on interests in subsidiaries	[3]	0	0	0
Loss from unconsolidated affiliates	[3]	(245)	(941)	(1,004)
Other income (expense), net	[3]	(1,626)	1	(14)
Total other expense	[3]	(6,592)	(8,823)	(6,714)
Net income (loss)	[3]	(17,230)	(17,938)	(30,100)
(Income) loss attributable to non-controlling interests	[3]	2,919	835	0
Net income (loss) attributable to Mohegan Tribal Gaming Authority	[3]	(14,311)	$ (17,103)	$ (30,100)
Comprehensive income (loss):
Foreign currency translation	[3]	10,495
Other comprehensive income	[3]	10,495
Other comprehensive income attributable to non-controlling interests	[3]	(5,389)
Other comprehensive income attributable to Mohegan Tribal Gaming Authority	[3]	5,106
Comprehensive income (loss) attributable to Mohegan Tribal Gaming Authority	[3]	$ (9,205)
[1]	These financial statement line items include costs and expenses associated with related party transactions (refer to Note 8).
[2]	Includes the Pocono Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming.
[3]	Includes Mohegan Lacrosse, MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries.

SUPPLEMENTAL CONDENSED CONSOL66

SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL STATEMENT INFORMATION - STATEMENTS OF CASH FLOWS (Details) - USD ($)		Aug. 11, 2015	Sep. 30, 2016		Sep. 30, 2015	Sep. 30, 2014
Cash flows provided by (used in) operating activities:
Net income (loss)			$ 133,077,000		$ 92,139,000	$ (24,558,000)
Adjustments to reconcile net income (loss) to net cash flows provided by operating activities:
Depreciation and amortization			73,913,000		77,580,000	80,126,000
Relinquishment liability reassessment			0		(243,000)	(1,905,000)
Accretion of discount to the relinquishment liability			0		227,000	2,205,000
Cash paid for accretion of discount to the relinquishment liability	[1]		0		(778,000)	(2,897,000)
Loss on early extinguishment of debt			207,000		2,269,000	58,245,000
Proceeds from bond premiums			0		2,125,000	0
Payments of discounts			(2,760,000)		(2,894,000)	(48,155,000)
Amortization of debt issuance costs, premiums and discounts			10,020,000		7,771,000	8,037,000
Provision (recovery) for losses on receivables			(3,788,000)		5,878,000	6,146,000
Share-based compensation			6,147,000		0	0
Impairment			1,875,000		2,502,000	4,981,000
Loss on disposition of assets			180,000		1,018,000	(9,000)
Loss from unconsolidated affiliates			939,000		972,000	826,000
(Gain) loss on foreign currency exchange rate			(704,000)		0	0
Inter-company transactions			0		0	0
Changes in operating assets and liabilities:
Increase in receivables			(13,252,000)		(5,340,000)	(7,159,000)
(Increase) decrease in inventories			234,000		(1,002,000)	(554,000)
Increase in other assets			(11,237,000)		(12,152,000)	(3,531,000)
Increase (decrease) in trade payables			(1,268,000)		(8,984,000)	13,419,000
Decrease in accrued interest			(6,543,000)		(410,000)	(14,637,000)
Increase in other liabilities			11,584,000		8,740,000	2,436,000
Net cash flows provided by operating activities			198,624,000		169,418,000	73,016,000
Cash flows provided by (used in) investing activities:
Purchases of property and equipment, including change in construction payables			(53,637,000)		(22,460,000)	(35,079,000)
Issuance of third-party loans and advances			(5,269,000)		(4,080,000)	(1,804,000)
Payments received on third-party loans and advances			13,566,000		157,000	644,000
(Increase) decrease in restricted cash, net			(197,496,000)		(1,526,000)	13,679,000
Proceeds from asset sales			335,000		1,615,000	134,000
Investments in the New England Black Wolves			0		(500,000)	0
Investments in unconsolidated affiliates			(2,700,000)		0	(29,000)
Inter-company transactions			0		0	0
Net cash flows used in investing activities			(245,201,000)		(26,794,000)	(22,455,000)
Cash flows provided by (used in) financing activities:
Borrowings from Mohegan Tribe			22,500,000		0	0
Repayments to Mohegan Tribe			(27,000,000)		(2,250,000)	(3,250,000)
Repayments of other long-term debt			(734,000)		(186,816,000)	(212,323,000)
Payments on capital lease obligations			(824,000)		(927,000)	(2,168,000)
Principal portion of relinquishment liability payments			0		(24,400,000)	(46,574,000)
Distributions to Mohegan Tribe			(53,000,000)		(50,000,000)	(50,000,000)
Payments of financing fees			(5,081,000)		(2,360,000)	(12,395,000)
Non-controlling interest contributions			97,892,000		0	0
Inter-company transactions			0		0	0
Net cash flows provided by (used in) financing activities			62,436,000		(125,978,000)	(65,077,000)
Net increase (decrease) in cash and cash equivalents			15,859,000		16,646,000	(14,516,000)
Effect of exchange rate on cash and cash equivalents			2,130,000		0	0
Cash and cash equivalents at beginning of year			65,754,000		49,108,000	63,624,000
Cash and cash equivalents at end of year			83,743,000		65,754,000	49,108,000
Credit Facility | Prior Bank Credit Facility - Term
Cash flows provided by (used in) financing activities:
Credit Facility repayments			0		0	(393,000,000)
Credit Facility | Prior Term Loan Facility
Cash flows provided by (used in) financing activities:
Credit Facility repayments			0		0	(222,103,000)
Credit Facility | Senior Secured Credit Facility - Revolving
Cash flows provided by (used in) financing activities:
Credit Facility borrowings			560,000,000		442,000,000	310,000,000
Credit Facility repayments			(568,000,000)		(458,000,000)	(273,000,000)
Credit Facility | Senior Secured Credit Facility - Term Loan A
Cash flows provided by (used in) financing activities:
Credit Facility borrowings			0		0	124,343,000
Credit Facility repayments			(14,001,000)		(7,756,000)	(3,125,000)
Credit Facility | Senior Secured Credit Facility - Term Loan B
Cash flows provided by (used in) financing activities:
Credit Facility borrowings		$ 90,000,000	0		87,911,000	720,952,000
Credit Facility repayments			(30,456,000)		(5,339,000)	(5,475,000)
Credit Facility | Bank of America, N.A. Line of Credit
Cash flows provided by (used in) financing activities:
Credit Facility borrowings			459,701,000		446,935,000	356,796,000
Credit Facility repayments			(459,701,000)		(449,976,000)	(353,755,000)
Credit Facility | Downs Lodging Credit Facility
Cash flows provided by (used in) financing activities:
Credit Facility repayments			(40,516,000)		0	0
Credit Facility | New Downs Lodging Credit Facility
Cash flows provided by (used in) financing activities:
Credit Facility borrowings			25,000,000		0	0
Credit Facility repayments			(3,344,000)		0	0
Senior Unsecured Notes
Cash flows provided by (used in) financing activities:
Proceeds from issuance of Senior Unsecured Notes, net of premiums			100,000,000		85,000,000	0
Consolidating/Eliminating Adjustments
Cash flows provided by (used in) operating activities:
Net income (loss)			(97,000)		13,337,000	57,297,000
Adjustments to reconcile net income (loss) to net cash flows provided by operating activities:
Depreciation and amortization			0		0	0
Relinquishment liability reassessment					0	0
Accretion of discount to the relinquishment liability					0	0
Cash paid for accretion of discount to the relinquishment liability					0	0
Loss on early extinguishment of debt			0		0	0
Proceeds from bond premiums					0
Payments of discounts			0		0	0
Amortization of debt issuance costs, premiums and discounts			0		0	0
Provision (recovery) for losses on receivables			0		0	0
Share-based compensation			0
Impairment			0		0	0
Loss on disposition of assets			0		0	0
Loss from unconsolidated affiliates			0		0	0
(Gain) loss on foreign currency exchange rate			0
Inter-company transactions			108,000		(13,326,000)	(57,288,000)
Changes in operating assets and liabilities:
Increase in receivables			835,000		870,000	1,556,000
(Increase) decrease in inventories			0		0	0
Increase in other assets			24,765,000		(46,000)	(802,000)
Increase (decrease) in trade payables			0		0	0
Decrease in accrued interest			0		0	0
Increase in other liabilities			(25,611,000)		(835,000)	(763,000)
Net cash flows provided by operating activities			0		0	0
Cash flows provided by (used in) investing activities:
Purchases of property and equipment, including change in construction payables			0		0	0
Issuance of third-party loans and advances			0		0	0
Payments received on third-party loans and advances			0		0	0
(Increase) decrease in restricted cash, net			0		0	0
Proceeds from asset sales			0		0	0
Investments in the New England Black Wolves					0
Investments in unconsolidated affiliates			0			0
Inter-company transactions			91,702,000		13,999,000	(3,018,000)
Net cash flows used in investing activities			91,702,000		13,999,000	(3,018,000)
Cash flows provided by (used in) financing activities:
Borrowings from Mohegan Tribe			0
Repayments to Mohegan Tribe			0		0	0
Repayments of other long-term debt			0		0	0
Payments on capital lease obligations			48,000		45,000	45,000
Principal portion of relinquishment liability payments					0	0
Distributions to Mohegan Tribe			0		0	0
Payments of financing fees			0		0	0
Non-controlling interest contributions			0
Inter-company transactions			(91,750,000)		(14,044,000)	2,973,000
Net cash flows provided by (used in) financing activities			(91,702,000)		(13,999,000)	3,018,000
Net increase (decrease) in cash and cash equivalents			0		0	0
Effect of exchange rate on cash and cash equivalents			0
Cash and cash equivalents at beginning of year			0		0	0
Cash and cash equivalents at end of year			0		0	0
Consolidating/Eliminating Adjustments | Credit Facility | Prior Bank Credit Facility - Term
Cash flows provided by (used in) financing activities:
Credit Facility repayments						0
Consolidating/Eliminating Adjustments | Credit Facility | Prior Term Loan Facility
Cash flows provided by (used in) financing activities:
Credit Facility repayments						0
Consolidating/Eliminating Adjustments | Credit Facility | Senior Secured Credit Facility - Revolving
Cash flows provided by (used in) financing activities:
Credit Facility borrowings			0		0	0
Credit Facility repayments			0		0	0
Consolidating/Eliminating Adjustments | Credit Facility | Senior Secured Credit Facility - Term Loan A
Cash flows provided by (used in) financing activities:
Credit Facility borrowings						0
Credit Facility repayments			0		0	0
Consolidating/Eliminating Adjustments | Credit Facility | Senior Secured Credit Facility - Term Loan B
Cash flows provided by (used in) financing activities:
Credit Facility borrowings					0	0
Credit Facility repayments			0		0	0
Consolidating/Eliminating Adjustments | Credit Facility | Bank of America, N.A. Line of Credit
Cash flows provided by (used in) financing activities:
Credit Facility borrowings			0		0	0
Credit Facility repayments			0		0	0
Consolidating/Eliminating Adjustments | Credit Facility | Downs Lodging Credit Facility
Cash flows provided by (used in) financing activities:
Credit Facility repayments			0
Consolidating/Eliminating Adjustments | Credit Facility | New Downs Lodging Credit Facility
Cash flows provided by (used in) financing activities:
Credit Facility borrowings			0
Credit Facility repayments			0
Consolidating/Eliminating Adjustments | Senior Unsecured Notes
Cash flows provided by (used in) financing activities:
Proceeds from issuance of Senior Unsecured Notes, net of premiums			0		0
Authority
Cash flows provided by (used in) operating activities:
Net income (loss)			132,650,000		94,394,000	(24,178,000)
Adjustments to reconcile net income (loss) to net cash flows provided by operating activities:
Depreciation and amortization			59,575,000		63,071,000	65,406,000
Relinquishment liability reassessment					(243,000)	(1,905,000)
Accretion of discount to the relinquishment liability					227,000	2,205,000
Cash paid for accretion of discount to the relinquishment liability					(778,000)	(2,897,000)
Loss on early extinguishment of debt			0		2,269,000	58,245,000
Proceeds from bond premiums					2,125,000
Payments of discounts			(2,760,000)		(2,894,000)	(48,155,000)
Amortization of debt issuance costs, premiums and discounts			9,556,000		7,453,000	7,719,000
Provision (recovery) for losses on receivables			1,159,000		1,350,000	2,368,000
Share-based compensation			0
Impairment			0		2,502,000	4,981,000
Loss on disposition of assets			167,000		1,007,000	(12,000)
Loss from unconsolidated affiliates			694,000		31,000	(178,000)
(Gain) loss on foreign currency exchange rate			(706,000)
Inter-company transactions			(41,923,000)		(35,724,000)	(9,896,000)
Changes in operating assets and liabilities:
Increase in receivables			(5,932,000)		(2,699,000)	(6,622,000)
(Increase) decrease in inventories			175,000		(1,062,000)	(411,000)
Increase in other assets			(518,000)		(2,756,000)	3,236,000
Increase (decrease) in trade payables			(1,269,000)		(6,394,000)	9,858,000
Decrease in accrued interest			(25,000)		(264,000)	(12,891,000)
Increase in other liabilities			7,406,000		14,527,000	(4,587,000)
Net cash flows provided by operating activities			158,249,000		136,142,000	42,286,000
Cash flows provided by (used in) investing activities:
Purchases of property and equipment, including change in construction payables			(44,333,000)		(17,221,000)	(18,629,000)
Issuance of third-party loans and advances			0		0	0
Payments received on third-party loans and advances			166,000		157,000	644,000
(Increase) decrease in restricted cash, net			(22,000)		(32,000)	53,000
Proceeds from asset sales			335,000		1,602,000	104,000
Investments in the New England Black Wolves					0
Investments in unconsolidated affiliates			(200,000)			0
Inter-company transactions			(86,732,000)		6,687,000	27,195,000
Net cash flows used in investing activities			(130,786,000)		(8,807,000)	9,367,000
Cash flows provided by (used in) financing activities:
Borrowings from Mohegan Tribe			0
Repayments to Mohegan Tribe			0		0	0
Repayments of other long-term debt			(475,000)		(182,269,000)	(212,270,000)
Payments on capital lease obligations			(824,000)		(927,000)	(2,168,000)
Principal portion of relinquishment liability payments					(24,400,000)	(46,574,000)
Distributions to Mohegan Tribe			(53,000,000)		(50,000,000)	(50,000,000)
Payments of financing fees			(3,403,000)		(2,360,000)	(12,395,000)
Non-controlling interest contributions			0
Inter-company transactions			0		0	0
Net cash flows provided by (used in) financing activities			(10,159,000)		(119,181,000)	(61,774,000)
Net increase (decrease) in cash and cash equivalents			17,304,000		8,154,000	(10,121,000)
Effect of exchange rate on cash and cash equivalents			706,000
Cash and cash equivalents at beginning of year			42,093,000		33,939,000	44,060,000
Cash and cash equivalents at end of year			60,103,000		42,093,000	33,939,000
Authority | Credit Facility | Prior Bank Credit Facility - Term
Cash flows provided by (used in) financing activities:
Credit Facility repayments						(393,000,000)
Authority | Credit Facility | Prior Term Loan Facility
Cash flows provided by (used in) financing activities:
Credit Facility repayments						(222,103,000)
Authority | Credit Facility | Senior Secured Credit Facility - Revolving
Cash flows provided by (used in) financing activities:
Credit Facility borrowings			560,000,000		442,000,000	310,000,000
Credit Facility repayments			(568,000,000)		(458,000,000)	(273,000,000)
Authority | Credit Facility | Senior Secured Credit Facility - Term Loan A
Cash flows provided by (used in) financing activities:
Credit Facility borrowings						124,343,000
Credit Facility repayments			(14,001,000)		(7,756,000)	(3,125,000)
Authority | Credit Facility | Senior Secured Credit Facility - Term Loan B
Cash flows provided by (used in) financing activities:
Credit Facility borrowings					87,911,000	720,952,000
Credit Facility repayments			(30,456,000)		(5,339,000)	(5,475,000)
Authority | Credit Facility | Bank of America, N.A. Line of Credit
Cash flows provided by (used in) financing activities:
Credit Facility borrowings			459,701,000		446,935,000	356,796,000
Credit Facility repayments			(459,701,000)		(449,976,000)	(353,755,000)
Authority | Credit Facility | Downs Lodging Credit Facility
Cash flows provided by (used in) financing activities:
Credit Facility repayments			0
Authority | Credit Facility | New Downs Lodging Credit Facility
Cash flows provided by (used in) financing activities:
Credit Facility borrowings			0
Credit Facility repayments			0
Authority | Senior Unsecured Notes
Cash flows provided by (used in) financing activities:
Proceeds from issuance of Senior Unsecured Notes, net of premiums			100,000,000		85,000,000
Total Guarantor Subsidiaries
Cash flows provided by (used in) operating activities:
Net income (loss)	[2]		17,754,000		2,346,000	(27,577,000)
Adjustments to reconcile net income (loss) to net cash flows provided by operating activities:
Depreciation and amortization	[2]		13,192,000		13,371,000	13,814,000
Relinquishment liability reassessment	[2]				0	0
Accretion of discount to the relinquishment liability	[2]				0	0
Cash paid for accretion of discount to the relinquishment liability	[2]				0	0
Loss on early extinguishment of debt			0	[2]	0	0	[2]
Proceeds from bond premiums					0
Payments of discounts	[2]		0		0	0
Amortization of debt issuance costs, premiums and discounts	[2]		0		0	0
Provision (recovery) for losses on receivables	[2]		(99,000)		299,000	390,000
Share-based compensation	[2]		0
Impairment	[2]		0		0	0
Loss on disposition of assets	[2]		13,000		11,000	3,000
Loss from unconsolidated affiliates	[2]		0		0	0
(Gain) loss on foreign currency exchange rate	[2]		0
Inter-company transactions	[2]		31,222,000		41,355,000	62,401,000
Changes in operating assets and liabilities:
Increase in receivables	[2]		(640,000)		(1,247,000)	(310,000)
(Increase) decrease in inventories	[2]		59,000		60,000	(143,000)
Increase in other assets	[2]		(26,184,000)		(1,806,000)	(77,000)
Increase (decrease) in trade payables	[2]		7,000		(2,617,000)	3,568,000
Decrease in accrued interest	[2]		0		0	0
Increase in other liabilities	[2]		3,877,000		908,000	(573,000)
Net cash flows provided by operating activities	[2]		39,201,000		52,680,000	51,496,000
Cash flows provided by (used in) investing activities:
Purchases of property and equipment, including change in construction payables	[2]		(7,848,000)		(4,651,000)	(4,250,000)
Issuance of third-party loans and advances	[2]		(1,500,000)		0	0
Payments received on third-party loans and advances	[2]		0		0	0
(Increase) decrease in restricted cash, net	[2]		(474,000)		(1,746,000)	1,583,000
Proceeds from asset sales	[2]		0		13,000	30,000
Investments in the New England Black Wolves	[2]				0
Investments in unconsolidated affiliates	[2]		0			0
Inter-company transactions	[2]		(5,018,000)		(20,731,000)	(24,222,000)
Net cash flows used in investing activities	[2]		(14,840,000)		(27,115,000)	(26,859,000)
Cash flows provided by (used in) financing activities:
Borrowings from Mohegan Tribe	[2]		0
Repayments to Mohegan Tribe	[2]		0		0	0
Repayments of other long-term debt	[2]		0		0	0
Payments on capital lease obligations	[2]		(48,000)		(45,000)	(45,000)
Principal portion of relinquishment liability payments	[2]				0	0
Distributions to Mohegan Tribe	[2]		0		0	0
Payments of financing fees	[2]		0		0	0
Non-controlling interest contributions	[2]		0
Inter-company transactions	[2]		(25,302,000)		(18,120,000)	(28,480,000)
Net cash flows provided by (used in) financing activities	[2]		(25,350,000)		(18,165,000)	(28,525,000)
Net increase (decrease) in cash and cash equivalents	[2]		(989,000)		7,400,000	(3,888,000)
Effect of exchange rate on cash and cash equivalents	[2]		0
Cash and cash equivalents at beginning of year	[2]		22,167,000		14,767,000	18,655,000
Cash and cash equivalents at end of year	[2]		21,178,000		22,167,000	14,767,000
Total Guarantor Subsidiaries | Credit Facility | Prior Bank Credit Facility - Term
Cash flows provided by (used in) financing activities:
Credit Facility repayments	[2]					0
Total Guarantor Subsidiaries | Credit Facility | Prior Term Loan Facility
Cash flows provided by (used in) financing activities:
Credit Facility repayments	[2]					0
Total Guarantor Subsidiaries | Credit Facility | Senior Secured Credit Facility - Revolving
Cash flows provided by (used in) financing activities:
Credit Facility borrowings	[2]		0		0	0
Credit Facility repayments	[2]		0		0	0
Total Guarantor Subsidiaries | Credit Facility | Senior Secured Credit Facility - Term Loan A
Cash flows provided by (used in) financing activities:
Credit Facility borrowings	[2]					0
Credit Facility repayments	[2]		0		0	0
Total Guarantor Subsidiaries | Credit Facility | Senior Secured Credit Facility - Term Loan B
Cash flows provided by (used in) financing activities:
Credit Facility borrowings	[2]				0	0
Credit Facility repayments	[2]		0		0	0
Total Guarantor Subsidiaries | Credit Facility | Bank of America, N.A. Line of Credit
Cash flows provided by (used in) financing activities:
Credit Facility borrowings	[2]		0		0	0
Credit Facility repayments	[2]		0		0	0
Total Guarantor Subsidiaries | Credit Facility | Downs Lodging Credit Facility
Cash flows provided by (used in) financing activities:
Credit Facility repayments	[2]		0
Total Guarantor Subsidiaries | Credit Facility | New Downs Lodging Credit Facility
Cash flows provided by (used in) financing activities:
Credit Facility borrowings	[2]		0
Credit Facility repayments	[2]		0
Total Guarantor Subsidiaries | Senior Unsecured Notes
Cash flows provided by (used in) financing activities:
Proceeds from issuance of Senior Unsecured Notes, net of premiums	[2]		0		0
Total Non Guarantor Subsidiaries and Entities
Cash flows provided by (used in) operating activities:
Net income (loss)	[3]		(17,230,000)		(17,938,000)	(30,100,000)
Adjustments to reconcile net income (loss) to net cash flows provided by operating activities:
Depreciation and amortization	[3]		1,146,000		1,138,000	906,000
Relinquishment liability reassessment	[3]				0	0
Accretion of discount to the relinquishment liability	[3]				0	0
Cash paid for accretion of discount to the relinquishment liability	[3]				0	0
Loss on early extinguishment of debt			207,000	[3]	0	0	[3]
Proceeds from bond premiums					0
Payments of discounts	[3]		0		0	0
Amortization of debt issuance costs, premiums and discounts	[3]		464,000		318,000	318,000
Provision (recovery) for losses on receivables	[3]		(4,848,000)		4,229,000	3,388,000
Share-based compensation	[3]		6,147,000
Impairment	[3]		1,875,000		0	0
Loss on disposition of assets	[3]		0		0	0
Loss from unconsolidated affiliates	[3]		245,000		941,000	1,004,000
(Gain) loss on foreign currency exchange rate	[3]		2,000
Inter-company transactions	[3]		10,593,000		7,695,000	4,783,000
Changes in operating assets and liabilities:
Increase in receivables	[3]		(7,515,000)		(2,264,000)	(1,783,000)
(Increase) decrease in inventories	[3]		0		0	0
Increase in other assets	[3]		(9,300,000)		(7,544,000)	(5,888,000)
Increase (decrease) in trade payables	[3]		(6,000)		27,000	(7,000)
Decrease in accrued interest	[3]		(6,518,000)		(146,000)	(1,746,000)
Increase in other liabilities	[3]		25,912,000		(5,860,000)	8,359,000
Net cash flows provided by operating activities	[3]		1,174,000		(19,404,000)	(20,766,000)
Cash flows provided by (used in) investing activities:
Purchases of property and equipment, including change in construction payables	[3]		(1,456,000)		(588,000)	(12,200,000)
Issuance of third-party loans and advances	[3]		(3,769,000)		(4,080,000)	(1,804,000)
Payments received on third-party loans and advances	[3]		13,400,000		0	0
(Increase) decrease in restricted cash, net	[3]		(197,000,000)		252,000	12,043,000
Proceeds from asset sales	[3]		0		0	0
Investments in the New England Black Wolves	[3]				(500,000)
Investments in unconsolidated affiliates	[3]		(2,500,000)			(29,000)
Inter-company transactions	[3]		48,000		45,000	45,000
Net cash flows used in investing activities	[3]		(191,277,000)		(4,871,000)	(1,945,000)
Cash flows provided by (used in) financing activities:
Borrowings from Mohegan Tribe	[3]		22,500,000
Repayments to Mohegan Tribe	[3]		(27,000,000)		(2,250,000)	(3,250,000)
Repayments of other long-term debt	[3]		(259,000)		(4,547,000)	(53,000)
Payments on capital lease obligations	[3]		0		0	0
Principal portion of relinquishment liability payments	[3]				0	0
Distributions to Mohegan Tribe	[3]		0		0	0
Payments of financing fees	[3]		(1,678,000)		0	0
Non-controlling interest contributions	[3]		97,892,000
Inter-company transactions	[3]		117,052,000		32,164,000	25,507,000
Net cash flows provided by (used in) financing activities	[3]		189,647,000		25,367,000	22,204,000
Net increase (decrease) in cash and cash equivalents	[3]		(456,000)		1,092,000	(507,000)
Effect of exchange rate on cash and cash equivalents	[3]		1,424,000
Cash and cash equivalents at beginning of year	[3]		1,494,000		402,000	909,000
Cash and cash equivalents at end of year	[3]		2,462,000		1,494,000	402,000
Total Non Guarantor Subsidiaries and Entities | Credit Facility | Prior Bank Credit Facility - Term
Cash flows provided by (used in) financing activities:
Credit Facility repayments	[3]					0
Total Non Guarantor Subsidiaries and Entities | Credit Facility | Prior Term Loan Facility
Cash flows provided by (used in) financing activities:
Credit Facility repayments	[3]					0
Total Non Guarantor Subsidiaries and Entities | Credit Facility | Senior Secured Credit Facility - Revolving
Cash flows provided by (used in) financing activities:
Credit Facility borrowings	[3]		0		0	0
Credit Facility repayments	[3]		0		0	0
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 borrowings	[3]					0
Credit Facility repayments	[3]		0		0	0
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 borrowings	[3]				0	0
Credit Facility repayments	[3]		0		0	0
Total Non Guarantor Subsidiaries and Entities | Credit Facility | Bank of America, N.A. Line of Credit
Cash flows provided by (used in) financing activities:
Credit Facility borrowings	[3]		0		0	0
Credit Facility repayments	[3]		0		0	$ 0
Total Non Guarantor Subsidiaries and Entities | Credit Facility | Downs Lodging Credit Facility
Cash flows provided by (used in) financing activities:
Credit Facility repayments	[3]		(40,516,000)
Total Non Guarantor Subsidiaries and Entities | Credit Facility | New Downs Lodging Credit Facility
Cash flows provided by (used in) financing activities:
Credit Facility borrowings	[3]		25,000,000
Credit Facility repayments	[3]		(3,344,000)
Total Non Guarantor Subsidiaries and Entities | Senior Unsecured Notes
Cash flows provided by (used in) financing activities:
Proceeds from issuance of Senior Unsecured Notes, net of premiums	[3]		$ 0		$ 0
[1]	Reflects accretion of the discount to the present value of the relinquishment liability for the impact of the time value of money.
[2]	Includes the Pocono Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming.
[3]	Includes Mohegan Lacrosse, MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries.

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - USD ($)	Oct. 14, 2016	Sep. 30, 2016	Nov. 30, 2013
Mohegan Tribe
Subsequent Event [Line Items]
Term of lease		25 years
Renewable period of additional term		25 years
Credit Facility | Senior Secured Credit Facilities
Subsequent Event [Line Items]
Principal amount			$ 955,000,000
Subsequent Event
Subsequent Event [Line Items]
Transaction costs	$ 88,300,000
Subsequent Event | Existing Debt That Was Refinanced
Subsequent Event [Line Items]
Deferred debt issuance costs, premiums and discounts	$ 23,800,000
Subsequent Event | Credit Facility | Mohegan Tribe | Amended and Restated Land Lease Agreement
Subsequent Event [Line Items]
Term of lease	25 years
Renewable period of additional term	25 years
Subsequent Event | Credit Facility | Bank of America, N.A. Line of Credit
Subsequent Event [Line Items]
Borrowing capacity	$ 25,000,000
Subsequent Event | Credit Facility | Revolving Credit Facility | New Revolving Facility
Subsequent Event [Line Items]
Borrowing capacity	$ 170,000,000
Subsequent Event | Credit Facility | Revolving Credit Facility | New Revolving Facility | Federal Funds Rate
Subsequent Event [Line Items]
Basis spread on variable rate (as a percent)	0.50%
Subsequent Event | Credit Facility | Revolving Credit Facility | New Revolving Facility | LIBOR
Subsequent Event [Line Items]
Variable rate, minimum (as a percent)	0.00%
Basis spread on variable rate (as a percent)	1.00%
Subsequent Event | Credit Facility | Revolving Credit Facility | New Revolving Facility | Maximum
Subsequent Event [Line Items]
Fee assessed on unused revolving credit (as a percent)	0.50%
Subsequent Event | Credit Facility | Revolving Credit Facility | New Revolving Facility | Maximum | LIBOR
Subsequent Event [Line Items]
Variable rate, leverage based margin (as a percent)	3.25%
Subsequent Event | Credit Facility | Revolving Credit Facility | New Revolving Facility | Maximum | Eurodollar
Subsequent Event [Line Items]
Variable rate, leverage based margin (as a percent)	4.25%
Subsequent Event | Credit Facility | Revolving Credit Facility | New Revolving Facility | Minimum
Subsequent Event [Line Items]
Fee assessed on unused revolving credit (as a percent)	0.375%
Subsequent Event | Credit Facility | Revolving Credit Facility | New Revolving Facility | Minimum | LIBOR
Subsequent Event [Line Items]
Variable rate, leverage based margin (as a percent)	1.50%
Subsequent Event | Credit Facility | Revolving Credit Facility | New Revolving Facility | Minimum | Eurodollar
Subsequent Event [Line Items]
Variable rate, leverage based margin (as a percent)	2.50%
Subsequent Event | Credit Facility | Credit Facility | Senior Secured Credit Facilities
Subsequent Event [Line Items]
Borrowing capacity	$ 1,400,000,000
Subsequent Event | Credit Facility | Credit Facility | New Term Loan A Facility
Subsequent Event [Line Items]
Borrowing capacity	$ 445,000,000
Interest rate, year one (as a percent)	15.00%
Interest rate, year two (as a percent)	15.00%
Interest rate, year three (as a percent)	10.00%
Amortization of principal, percentage, annual (as a percent)	7.50%
Subsequent Event | Credit Facility | Credit Facility | New Term Loan A Facility | Federal Funds Rate
Subsequent Event [Line Items]
Basis spread on variable rate (as a percent)	0.50%
Subsequent Event | Credit Facility | Credit Facility | New Term Loan A Facility | LIBOR
Subsequent Event [Line Items]
Variable rate, minimum (as a percent)	0.00%
Basis spread on variable rate (as a percent)	1.00%
Subsequent Event | Credit Facility | Credit Facility | New Term Loan A Facility | Maximum | LIBOR
Subsequent Event [Line Items]
Variable rate, leverage based margin (as a percent)	3.25%
Subsequent Event | Credit Facility | Credit Facility | New Term Loan A Facility | Maximum | Eurodollar
Subsequent Event [Line Items]
Variable rate, leverage based margin (as a percent)	4.25%
Subsequent Event | Credit Facility | Credit Facility | New Term Loan A Facility | Minimum | LIBOR
Subsequent Event [Line Items]
Variable rate, leverage based margin (as a percent)	1.50%
Subsequent Event | Credit Facility | Credit Facility | New Term Loan A Facility | Minimum | Eurodollar
Subsequent Event [Line Items]
Variable rate, leverage based margin (as a percent)	2.50%
Subsequent Event | Credit Facility | Credit Facility | New Term Loan B Facility
Subsequent Event [Line Items]
Borrowing capacity	$ 785,000,000
Amortization of principal, percentage, annual (as a percent)	1.00%
Subsequent Event | Credit Facility | Credit Facility | New Term Loan B Facility | LIBOR
Subsequent Event [Line Items]
Variable rate, minimum (as a percent)	1.00%
Basis spread on variable rate (as a percent)	4.50%
Subsequent Event | Credit Facility | Credit Facility | New Term Loan B Facility | Base Rate
Subsequent Event [Line Items]
Basis spread on variable rate (as a percent)	3.50%
Subsequent Event | Senior Unsecured Notes | 2016 Senior Unsecured Notes
Subsequent Event [Line Items]
Principal amount	$ 500,000,000
Interest rate (as a percent)	7.875%
Redemption price (as a percent)	100.00%
Subsequent Event | Senior Unsecured Notes | 2016 Senior Unsecured Notes | Redeemable Rate Prior to October 15, 2019
Subsequent Event [Line Items]
Redemption price (as a percent)	100.00%
Subsequent Event | Senior Unsecured Notes | 2016 Senior Unsecured Notes | Redeemable Rate Upon Change of Control
Subsequent Event [Line Items]
Redemption price (as a percent)	101.00%
Subsequent Event | Senior Unsecured Notes | 2016 Senior Unsecured Notes | Redeemable Rate Upon Certain Asset Sales
Subsequent Event [Line Items]
Redemption price (as a percent)	100.00%

SCHEDULE II - VALUATION AND Q68

SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS AND RESERVES (Details) - Reserves for uncollectible accounts - USD ($) $ in Thousands		12 Months Ended
		Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Movement in Valuation Allowances and Reserves [Roll Forward]
Balances at Beginning of Year		$ 42,335	$ 38,636	$ 34,420
Charges to Costs and Expenses		3,526	5,878	6,146
Deductions from Reserves	[1]	18,477	2,179	1,930
Balances at End of Year		27,384	$ 42,335	$ 38,636
Salishan-Mohegan
Movement in Valuation Allowances and Reserves [Roll Forward]
Write-off of receivables		7,300
Wisconsin Tribal Gaming
Movement in Valuation Allowances and Reserves [Roll Forward]
Write-off of receivables		$ 9,800
[1]	Deductions from reserves generally represent write-off of uncollectible accounts, net of recoveries of accounts previously written-off. In fiscal 2016, deductions from reserves primarily include $7.3 million related to the Salishan-Mohegan receivables and $9.8 million related to the WTG receivables.