Mohegan Tribal Gaming Authority 10-K 6 Dec 18 2018 FY Annual report Financial data

DOCUMENT AND ENTITY INFORMATION

DOCUMENT AND ENTITY INFORMATION	12 Months Ended
	Sep. 30, 2018USD ($)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
Entity Emerging Growth Company	false
Entity Small Business	false
Entity Shell Company	false
Document Type	10-K
Document Period End Date	Sep. 30, 2018
Document Fiscal Year Focus	2,018
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, 2018	Sep. 30, 2017
Current assets:
Cash and cash equivalents	$ 103,944	$ 88,953
Restricted cash and cash equivalents	1,036	899
Accounts receivable, net of allowance for doubtful accounts of $12,265 and $11,554, respectively	44,532	41,932
Inventories	15,357	14,952
Notes receivable	109,859	0
Other current assets	22,129	20,621
Total current assets	296,857	167,357
Restricted cash and cash equivalents	129,646	149,204
Property and equipment, net	1,395,369	1,353,976
Goodwill	39,459	39,459
Other intangible assets, net	403,495	403,908
Notes receivable, net of allowance for doubtful accounts of $0 and $9,230, respectively	1,857	88,195
Other assets, net	45,436	33,582
Total assets	2,312,119	2,235,681
Current liabilities:
Current portion of long-term debt	73,232	75,131
Trade payables	14,704	13,979
Accrued payroll	54,380	47,444
Construction payables	10,747	24,496
Accrued interest payable	19,418	19,027
Other current liabilities	123,303	94,982
Total current liabilities	295,784	275,059
Long-term debt, net of current portion	1,740,923	1,576,078
Redemption liability	0	72,351
Other long-term liabilities	4,618	3,024
Total liabilities	2,041,325	1,926,512
Commitments and Contingencies
Capital:
Retained earnings	250,707	196,645
Accumulated other comprehensive income	11,062	1,125
Total capital attributable to Mohegan Tribal Gaming Authority	261,769	197,770
Non-controlling interests	9,025	111,399
Total capital	270,794	309,169
Total liabilities and capital	$ 2,312,119	$ 2,235,681

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2018	Sep. 30, 2017
Statement of Financial Position [Abstract]
Allowance for doubtful accounts receivable	$ 12,265	$ 11,554
Allowance for notes receivable	$ 0	$ 9,230

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME (LOSS) AND COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Revenues:
Revenues	$ 1,456,980	$ 1,485,350	$ 1,431,387
Less-Promotional allowances	101,348	105,347	96,593
Net revenues	1,355,632	1,380,003	1,334,794
Operating costs and expenses:
Advertising, general and administrative, including related party transactions of $42,663, $37,801 and $37,272, respectively	200,786	203,922	200,447
Corporate, including related party transactions of $6,344, $5,893 and $6,035, respectively	40,087	44,749	35,821
Depreciation and amortization	81,789	74,443	73,913
Other, net, including related party transactions of $1,343, $0 and $0, respectively	13,220	2,230	2,778
Total operating costs and expenses	1,111,098	1,122,768	1,073,651
Income from operations	244,534	257,235	261,143
Other income (expense):
Interest Income	15,468	13,732	9,560
Interest expense	(126,653)	(114,319)	(136,194)
Loss on modification and early extinguishment of debt	0	(74,888)	(484)
Other, net	(1,741)	(5,343)	(948)
Total other expense	(112,926)	(180,818)	(128,066)
Net income	131,608	76,417	133,077
Income attributable to non-controlling interests	(1,054)	(972)	(427)
Net income attributable to Mohegan Tribal Gaming Authority	130,554	75,445	132,650
Comprehensive income:
Foreign currency translation adjustment	9,362	(8,446)	10,495
Other comprehensive income (loss)	9,362	(8,446)	10,495
Other comprehensive (income) loss attributable to non-controlling interests	(7,374)	4,465	(5,389)
Other comprehensive income (loss) attributable to Mohegan Tribal Gaming Authority	1,988	(3,981)	5,106
Comprehensive income attributable to Mohegan Tribal Gaming Authority	132,542	71,464	137,756
Gaming
Revenues:
Revenues	1,162,300	1,179,865	1,166,886
Operating costs and expenses:
Operating costs and expenses	655,956	670,692	661,629
Food and beverage
Revenues:
Revenues	88,247	90,310	88,923
Less-Promotional allowances	39,406	40,657	41,800
Operating costs and expenses:
Operating costs and expenses	41,102	41,041	40,437
Hotel
Revenues:
Revenues	62,378	63,518	52,561
Less-Promotional allowances	17,323	17,873	15,364
Operating costs and expenses:
Operating costs and expenses	27,756	27,713	16,018
Retail, entertainment and other
Revenues:
Revenues	144,055	151,657	123,017
Less-Promotional allowances	44,619	46,817	39,429
Operating costs and expenses:
Operating costs and expenses	$ 50,402	$ 57,978	$ 42,608

CONSOLIDATED STATEMENTS OF IN_2

CONSOLIDATED STATEMENTS OF INCOME (LOSS) AND COMPREHENSIVE INCOME (LOSS) (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Advertising, general and administrative	$ 200,786	$ 203,922	$ 200,447
Corporate	40,087	44,749	35,821
Other, net	13,220	2,230	2,778
Gaming
Operating costs and expenses	655,956	670,692	661,629
Hotel
Operating costs and expenses	27,756	27,713	16,018
Affiliated entity
Advertising, general and administrative	42,663	37,801	37,272
Corporate	6,344	5,893	6,035
Other, net	1,343	0	0
Affiliated entity | Gaming
Operating costs and expenses	4,766	4,469	3,892
Affiliated entity | Hotel
Operating costs and expenses	$ 8,823	$ 8,806	$ 0

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN CAPITAL - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Total capital at beginning of period	$ 309,169	$ 362,652	$ 168,041
Net income	131,608	76,417	133,077
Foreign currency translation adjustment	9,362	(8,446)	10,495
Contributions from members - Project Inspire			97,892
Share-based compensation - Project Inspire	(6,147)	7,569	6,147
Redemption of membership interest	106,702	68,511
Distributions to Mohegan Tribe	(60,000)	(60,000)	(53,000)
Distributions to Mohegan Tribe related to Salishan-Mohegan, LLC	(6,496)	(512)
Total capital at end of period	270,794	309,169	362,652
Retained Earnings
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Total capital at beginning of period	196,645	249,102	169,452
Net income	130,554	75,445	132,650
Redemption of membership interest	9,996	67,390
Distributions to Mohegan Tribe	(60,000)	(60,000)	(53,000)
Distributions to Mohegan Tribe related to Salishan-Mohegan, LLC	(6,496)	(512)
Total capital at end of period	250,707	196,645	249,102
Accumulated Other Comprehensive Income
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Total capital at beginning of period	1,125	5,106	0
Foreign currency translation adjustment	1,988	(3,981)	5,106
Share-based compensation - Project Inspire	271
Redemption of membership interest	(7,678)
Total capital at end of period	11,062	1,125	5,106
Total Capital Attributable to Mohegan Tribal Gaming Authority
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Total capital at beginning of period	197,770	254,208	169,452
Net income	130,554	75,445	132,650
Foreign currency translation adjustment	1,988	(3,981)	5,106
Share-based compensation - Project Inspire	271
Redemption of membership interest	2,318	67,390
Distributions to Mohegan Tribe	(60,000)	(60,000)	(53,000)
Distributions to Mohegan Tribe related to Salishan-Mohegan, LLC	(6,496)	(512)
Total capital at end of period	261,769	197,770	254,208
Non-controlling Interests
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Total capital at beginning of period	111,399	108,444	(1,411)
Net income	1,054	972	427
Foreign currency translation adjustment	7,374	(4,465)	5,389
Contributions from members - Project Inspire			97,892
Share-based compensation - Project Inspire	(6,418)	7,569	6,147
Redemption of membership interest	104,384	1,121
Total capital at end of period	$ 9,025	$ 111,399	$ 108,444

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Cash flows provided by (used in) operating activities:
Net income	$ 131,608,000	$ 76,417,000	$ 133,077,000
Adjustments to reconcile net income to net cash flows provided by operating activities:
Depreciation and amortization	81,789,000	74,443,000	73,913,000
Accretion of discounts	2,163,000	3,840,000	0
Loss on modification and early extinguishment of debt	0	65,216,000	207,000
Amortization of debt issuance costs, premiums and discounts	15,485,000	7,192,000	10,020,000
Recovery of losses on receivables	(5,937,000)	(5,838,000)	(3,788,000)
Share-based compensation	0	7,569,000	6,147,000
Other, net	609,000	1,567,000	2,290,000
Changes in operating assets and liabilities:
Accounts receivable	(4,859,000)	(429,000)	(13,252,000)
Inventories	(405,000)	360,000	234,000
Other assets	(17,907,000)	(13,055,000)	(11,237,000)
Trade payables	725,000	1,606,000	(1,268,000)
Accrued interest	391,000	13,515,000	(6,543,000)
Other liabilities	11,048,000	1,833,000	11,584,000
Net cash flows provided by operating activities	214,710,000	234,236,000	201,384,000
Cash flows used in investing activities:
Purchases of property and equipment	(136,551,000)	(85,499,000)	(53,637,000)
Change in restricted cash and cash equivalents, net	29,106,000	37,211,000	(197,496,000)
Other, net	(8,449,000)	(5,495,000)	5,932,000
Net cash flows used in investing activities	(115,894,000)	(53,783,000)	(245,201,000)
Cash flows provided by (used in) financing activities:
Proceeds from senior unsecured notes, net of discount	0	496,355,000	100,000,000
Repayments of other long-term debt	(269,000)	(34,851,000)	(71,594,000)
Other borrowings	42,264,000	14,700,000	47,500,000
Distributions to Mohegan Tribe	(60,000,000)	(60,000,000)	(53,000,000)
Distributions to Mohegan Tribe related to Salishan-Mohegan, LLC	(6,496,000)	(512,000)	0
Payments of tender offer and repurchase costs	0	(50,308,000)	0
Payments of financing fees	(10,996,000)	(25,811,000)	(7,348,000)
Non-controlling interest contributions	0	0	97,892,000
Redemption of membership interest - Project Inspire	(106,702,000)	0	0
Other, net	(1,527,000)	(1,521,000)	(824,000)
Net cash flows provided by (used in) financing activities	(83,990,000)	(175,133,000)	59,676,000
Net increase in cash and cash equivalents	14,826,000	5,320,000	15,859,000
Effect of exchange rate on cash and cash equivalents	165,000	(110,000)	2,130,000
Cash and cash equivalents at beginning of year	88,953,000	83,743,000	65,754,000
Cash and cash equivalents at end of year	103,944,000	88,953,000	83,743,000
Supplemental disclosures:
Cash paid for interest	111,172,000	93,816,000	132,730,000
Non-cash transactions:
Construction payables	10,747,000	24,496,000	8,462,000
Initial Redemption Liability	0	68,511,000	0
Conversion of Redemption Liability to Redemption Note Payable	74,084,000	0	0
Ownership rights settlement - Project Inspire	6,335,000	0	0
Payment from the Cowlitz Tribal Gaming Authority	0	0	6,000,000
Senior Secured Credit Facility, Term Loan A and Term Loan B
Cash flows provided by (used in) financing activities:
Repayments of line of credit	0	(29,900,000)
Repayments of other long-term debt	0	(100,190,000)	0
Credit facility | Bank of America, N.A. Prior Line of Credit
Cash flows provided by (used in) financing activities:
Proceeds from line of credit	0	44,735,000	1,019,701,000
Repayments of line of credit	0	(57,735,000)	(1,027,701,000)
Credit facility | Bank of America, N.A. Line of Credit
Cash flows provided by (used in) financing activities:
Proceeds from line of credit	1,382,631,000	1,049,366,000	0
Repayments of line of credit	(1,316,631,000)	(1,049,366,000)	0
Credit facility | Senior Secured Credit Facility, Term Loan A and Term Loan B
Cash flows provided by (used in) financing activities:
Repayments of line of credit	0	(878,161,000)	(44,950,000)
Credit facility | Senior Secured Credit Facility, New Term Loan A and New Term Loan B
Cash flows provided by (used in) financing activities:
Proceeds from line of credit	79,800,000	1,219,115,000	0
Repayments of line of credit	(86,064,000)	(55,949,000)	0
Non-cash transactions:
Reduction in notes payable	18,858,000	0	5,179,000
2016 7 7/8% Senior Unsecured Notes
Cash flows provided by (used in) financing activities:
Repayments of other long-term debt	0	(685,000,000)	0
Promissory notes | Mohegan Tribe Minor's Trust Promissory Note, 2012
Non-cash transactions:
Reduction in notes payable	$ 0	$ 0	$ 6,000,000

ORGANIZATION

ORGANIZATION	12 Months Ended
	Sep. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION	ORGANIZATION: The Mohegan Tribe of Indians of Connecticut (the “Mohegan Tribe”) established the Mohegan Tribal Gaming Authority in July 1995 with the exclusive authority to conduct and regulate gaming activities for the Mohegan Tribe on tribal lands and the non-exclusive authority to conduct such activities elsewhere. In June 2017, the Mohegan Tribal Gaming Authority announced a corporate effort to align its brand image with its expanding business, and accordingly rebranded, and is now doing business as Mohegan Gaming & Entertainment (the “Company”). The Mohegan Tribe is a sovereign Indian nation with independent legal jurisdiction over its people and land. Like other sovereign governments, the Mohegan Tribe and its entities, including the Company, are not subject to federal, state or local income taxes. The Company is primarily engaged in the ownership, operation and development of gaming facilities, including Mohegan Sun, a gaming and entertainment complex located on an approximately 196 -acre site in Uncasville, Connecticut, and Mohegan Sun Pocono, a gaming and entertainment facility located on an approximately 400 -acre site in Plains Township, Pennsylvania. The Company views Mohegan Sun, along with its other Connecticut operations (the “Connecticut Facilities”), and Mohegan Sun Pocono, along with its other Pennsylvania operations (the “Pennsylvania Facilities”), as its two separate operating segments. The Company, through a wholly-owned subsidiary, is currently a majority owner of Salishan-Mohegan, LLC (“Salishan-Mohegan”). Salishan-Mohegan developed and currently manages ilani Casino Resort in Clark County, Washington (the “Cowlitz Project”), a gaming and entertainment facility owned by the federally-recognized Cowlitz Indian Tribe and the Cowlitz Tribal Gaming Authority. Through a majority-owned subsidiary, Salishan-Mohegan also holds the development rights to any future development at ilani Casino Resort. In addition, the Company owns 100% of Inspire Integrated Resort Co., Ltd. (“Inspire Integrated Resort”) and MGA Korea, LLC (“MGA Korea”), which were formed to develop and construct an integrated resort and casino project to be located adjacent to the Incheon International Airport in South Korea (“Project Inspire”).

BASIS OF PRESENTATION AND SUMMA

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Sep. 30, 2018
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 Company and its majority and wholly-owned subsidiaries and entities. In consolidation, all inter-company balances and transactions are eliminated. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (“US GAAP”) requires the Company 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. Reclassifications Certain immaterial line items in the accompanying consolidated financial statements as of September 30, 2017 and for the fiscal years ended September 30, 2017 and 2016 have been combined to conform to fiscal 2018 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 three months. Cash and cash equivalents include all operating cash and in-house funds. Restricted Cash and Cash Equivalents Restricted cash and cash equivalents consist of deposits that are restricted as to their withdrawal or use. As of September 30, 2018 and 2017 , restricted cash and cash equivalents primarily include cash intended to be used for the development and construction of Project Inspire. Accounts Receivable Accounts receivable consists of casino receivables, which represent credit extended to approved casino patrons, and hotel and other non-gaming receivables. The Company maintains a reserve for doubtful collection of these receivables, which primarily relates to casino receivables. Inventories Inventories are stated at the lower of cost or net realizable value and consist primarily of food and beverage, retail, hotel and operating supplies. Cost is determined using the average cost method. Notes Receivable Notes receivable consists primarily of funds advanced by Salishan-Mohegan for the Cowlitz Project before financing was obtained for the project (refer to Note 3). 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. 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. Goodwill Goodwill relates to the acquisition of Mohegan Sun Pocono. It 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 estimated utilizing a discounted cash flow model. In its fourth quarter of fiscal 2018, the Company adopted ASU 2017-04, which eliminated the second step in a goodwill impairment test requiring an entity to determine the implied fair value of the reporting unit's goodwill. The Company performed its goodwill impairment test in its fourth quarter of fiscal 2018 in accordance with ASU 2017-04 and determined that the fair value of its goodwill exceeded its carrying value. The adoption of ASU 2017-04 had no impact on the result of the impairment test. The evaluation of goodwill requires the use of estimates about future cash flows to determine the estimated fair value of the reporting unit. These estimates, which include a weighted average cost of capital rate, operating income growth rates and a terminal growth rate, are based on reasonable and supportable assumptions. Future cash flow estimates are, by their nature, subjective. Actual results may differ materially from the Company’s estimates and could result in impairment charges in the future. Other Intangible Assets Other intangible assets consist primarily of Mohegan Sun's trademark and Mohegan Sun Pocono's slot machine and table game licenses. These intangible assets, with indefinite useful lives, are assessed at least annually for impairment by comparing their fair value to their carrying value. The fair value is estimated utilizing a discounted cash flow model. As of September 30, 2018 , the Company assessed these intangible assets for impairment and determined that no impairment existed. The evaluation of intangible assets for impairment requires the use of estimates about future cash flows to determine their estimated fair value. These estimates are based on reasonable and supportable assumptions. Future cash flow estimates are, by their nature, subjective. Actual results may differ materially from the Company’s estimates and could result in impairment charges in the future. Debt Issuance Costs Debt issuance costs are amortized to interest expense based on the effective interest method. Self-insurance Accruals The Company 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 Company 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. Fair Value of Financial Instruments The fair value amounts presented below are reported to satisfy disclosures about fair values of financial instruments and are not necessarily indicative of amounts that the Company could realize in a current market transaction. The Company 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 Company's estimates or assumptions that market participants would utilize in pricing such assets or liabilities. The Company'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 and cash equivalents, receivables, trade payables and certain promissory notes, including a redemption note payable (refer to Note 7), approximates fair value. The estimated fair values of the Company's long-term debt were as follows (in thousands): September 30, 2018 Carrying Value Fair Value Senior Secured Credit Facility - Revolving $ 66,000 $ 64,503 Senior Secured Credit Facility - Term Loan A $ 311,466 $ 311,924 Senior Secured Credit Facility - Term Loan B $ 810,430 $ 782,329 2016 7 7/8% Senior Unsecured Notes $ 488,967 $ 493,150 The estimated fair values of the Company's long-term debt were based on Level 2 inputs (quoted market prices or prices of similar instruments) on or about September 30, 2018 . Foreign Currency The operating results and financial position of foreign operations are consolidated using the local currency as the functional currency. Local currency assets and liabilities are translated at the end-of-period rates, while local currency revenue and expenses are translated at average rates in effect during the period. Local currency equity is translated at historical rates and the resulting cumulative translation adjustments are included as a component of accumulated other comprehensive income. Revenue Recognition The Company 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. The Company recognizes development fees pursuant to the respective development agreement, typically as a percentage of construction costs incurred during the period. Management fees are recognized pursuant to the respective management agreement, usually as a percentage of the related project's earnings during the period. Development and management fees are recorded within retail, entertainment and other revenues. Promotional Allowances The Company operates a promotional program, without membership fees, for patrons. 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. The retail value of complimentary items redeemed at facilities operated by the Company 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 Company offers ongoing promotional coupons to patrons. The retail value of coupons redeemed at facilities operated by the Company 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, 2018 September 30, 2017 September 30, 2016 Food and beverage $ 39,406 $ 40,657 $ 41,800 Hotel 17,323 17,873 15,364 Retail, entertainment and other 44,619 46,817 39,429 Total $ 101,348 $ 105,347 $ 96,593 The estimated cost of promotional allowances was included in gaming costs and expenses as follows (in thousands): For the Fiscal Years Ended September 30, 2018 September 30, 2017 September 30, 2016 Food and beverage $ 31,417 $ 31,680 $ 33,536 Hotel 10,615 10,790 8,615 Retail, entertainment and other 40,576 43,402 34,499 Total $ 82,608 $ 85,872 $ 76,650 In certain circumstances, the Company also offers discounts on patron losses and cash inducements, which are recognized as reductions to gaming revenues. Reductions to gaming revenues related to discounts provided on patron losses totaled $8.8 million , $11.9 million and $15.9 million for the fiscal years ended September 30, 2018 , 2017 and 2016 , respectively. Reductions to gaming revenues related to Momentum Dollars redeemed for cash totaled $1.6 million , $1.3 million and $1.5 million for the fiscal years ended September 30, 2018 , 2017 and 2016 , 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 Pennsylvania Gaming Control Board (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 $27.5 million , $27.4 million and $27.3 million for the fiscal years ended September 30, 2018 , 2017 and 2016 , respectively. Pre-Opening Costs and Expenses Costs of start-up activities, pre-opening costs and expenses are expensed as incurred. Pre-opening costs and expenses totaled $5.5 million , $2.2 million and $723,000 for the fiscal years ended September 30, 2018, 2017 and 2016, respectively, and were recorded within other, net, in the accompanying consolidated statements of income. New Accounting Standards In May 2014, the Financial Accounting Standards Board (the “FASB”) issued Accounting Standards Update (“ASU”) No. 2014-09, “Revenue from Contracts with Customers (Topic 606)” (“ASC 606”), which outlines a new, single comprehensive model for entities to use in accounting for revenue arising from contracts with customers. Under the standard, revenue is recognized when an entity transfers promised goods or services to customers in an amount that reflects what it expects in exchange for the goods or services. The Company adopted ASC 606 on a modified retrospective basis, effective October 1, 2018. The most significant items impacted by its adoption, which will be reflected in the Company’s future financial statements, are as follows: • The adoption of ASC 606 will result in the elimination of the promotional allowance line item. The majority of amounts previously reported as promotional allowances will offset gaming revenues based on the stand-alone selling prices of these goods and services. • The costs of providing complimentary goods and services will be recorded within the related expense line items. • A majority of loyalty credits will be identified as separate performance obligations and recorded as reductions to gaming revenues when earned, at stand-alone selling prices of the benefits owed to patrons less estimated breakage. As a result, revenues will be recognized when loyalty credits are redeemed, within the line items of the good and service provided when the performance obligations are fulfilled. This resulted in an approximately $42 million reduction in retained earnings as of October 1, 2018, with a corresponding increase to other current liabilities. The initial adoption of this standard did not have a significant impact to any other balance sheet line items. • Mandatory service charges on food, beverage and hotel offerings and wide area progressive operator fees will be recorded on a gross basis, with amounts received from patrons recorded as revenues with the corresponding amounts paid recorded as expenses. The Company believes that the adoption of ASC 606, will not have a material impact on its income from operations, net income or cash flows. In February 2016, the FASB issued ASU 2016-02, “Leases (Topic 842)” (“ASU 2016‑02”), which will require, among other items, lessees to recognize a right-of-use asset and a lease liability for leases with terms in excess of 12 months and the disclosure of key information about leasing arrangements. In July 2018, the FASB issued ASU No. 2018-11, “Leases (Topic 842): Targeted Improvements” and ASU No. 2018-10, “Codification Improvements to Topic 842, Leases”, which clarified various aspects of the new guidance. ASU 2016‑02 is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018, with early adoption permitted. ASU 2016-02 provides various optional practical expedients in transition, which we continue to evaluate. The Company expects to adopt ASU 2016-02 in its first quarter of fiscal 2020, on a modified retrospective basis, and will recognize the cumulative effect of its application as an adjustment to retained earnings as of October 1, 2019. While the Company continues to evaluate the impact ASU 2016-02 will have on its consolidated financial statements and related disclosures, the actual impact of the standard will be dependent upon the Company’s lease portfolio at the time of adoption. The adoption of this standard is expected to have a material impact on the Company’s consolidated financial statements, as the Company has significant operating lease commitments that are off-balance sheet under current US GAAP. In November 2016, the FASB issued ASU 2016-18 “Statement of Cash Flows (Topic 230): Restricted Cash” (“ASU 2016-18”). ASU 2016-18 requires that a statement of cash flows explain the total change during the period in cash, cash equivalents and amounts generally described as restricted cash or restricted cash equivalents. ASU 2016-18 is required to be applied on a retrospective basis and is effective for annual reporting periods beginning after December 15, 2017, including interim reporting periods, with early application permitted. The Company expects to adopt ASU 2016-18 in its first quarter of fiscal 2019 on a retrospective basis. Transfers between cash, cash equivalents and amounts generally described as restricted cash or restricted cash equivalents will no longer be included in operating, investing and financing activities, and, as such, the details of such transfers will not be reported as cash flow activities in the statement of cash flows. Previously disclosed investing cash flow activities will be retrospectively revised upon the initial adoption of ASU 2016-18. In August 2018, the FASB issued ASU 2018-13 “Fair Value Measurement (Topic 820): Disclosure Framework-Changes to the Disclosure Requirements for Fair Value Measurement” (“ASU 2018-13”), which adds, amends and removes certain disclosure requirements related to fair value measurements. ASU 2018-13 requires enhanced disclosures on valuation techniques and inputs that a reporting entity uses to determine its measures of fair value, including judgments and assumptions that the entity makes and the uncertainties in the fair value measurements as of the reporting date. ASU 2018-13 is effective for annual reporting periods beginning after December 15, 2019. Certain amended or eliminated disclosure requirements may be adopted earlier, while certain additional disclosure requirements can be adopted on its effective date. In addition, certain changes in the guidance require retrospective adoption, while other changes must be adopted prospectively. The Company is currently evaluating the impact this guidance will have on its consolidated financial statements.

COWLITZ PROJECT

COWLITZ PROJECT	12 Months Ended
	Sep. 30, 2018
Cowlitz Project
Schedule of Long-term Development Projects [Line Items]
LONG TERM DEVELOPMENT PROJECT	COWLITZ PROJECT: The Company is currently a majority owner of Salishan-Mohegan, which developed and currently manages the Cowlitz Project. The Cowlitz Project opened in April 2017. Through a majority-owned subsidiary, Salishan-Mohegan also holds the development rights to any future development at ilani Casino Resort. Under the terms of Salishan-Mohegan's development agreement, development fees of $570,000 , $7.3 million and $9.2 million were earned for the fiscal years ended September 30, 2018 , 2017 and 2016 , respectively. Under the terms of Salishan-Mohegan's management agreement, Salishan-Mohegan manages, operates and maintains the casino resort through May 2024 for a fee representing 24% of net revenues, as defined under the management agreement. Management fees earned by Salishan-Mohegan totaled $13.5 million and $6.0 million for the fiscal years ended September 30, 2018 and 2017 , respectively. Salishan-Mohegan advanced funds for the Cowlitz Project before financing was obtained for the project. In December 2015, financing was obtained, which provided funding for the remaining construction costs of the project and the repayment of a portion of amounts previously advanced by the Company. As of September 30, 2018 and 2017, the Salishan-Mohegan notes, including accrued interest at an annual rate of approximately 13.0% , totaled $104.4 million and $92.3 million , respectively. The Company previously maintained a reserve for doubtful collection of the Salishan-Mohegan notes; however, in fiscal 2018, the Company eliminated the reserve in anticipation of full repayment of the notes, which occurred on December 4, 2018 (refer to Note 13). As of September 30, 2017 , the related reserve for doubtful collection was $9.2 million . The reserve decreased by $10.3 million , $9.2 million and $7.3 million for the fiscal years ended September 30, 2018, 2017 and 2016, respectively. The Salishan-Mohegan notes are included in notes receivable in the accompanying consolidated balance sheets. In April 2017, pursuant to a membership interest redemption and withdrawal agreement, Salishan-Mohegan agreed to redeem the membership interest in Salishan-Mohegan that was previously held by Salishan Company, LLC for a redemption price of $114.8 million (the “Redemption Price”), which was determined by binding arbitration. The Redemption Price represented a $68.5 million redemption liability based on the present value of the Redemption Price, utilizing the Company’s credit adjusted risk-free investment rate. The redemption liability is payable through a promissory note (the “Redemption Note Payable”) issued by Salishan-Mohegan. The Redemption Note Payable is payable in equal monthly installments of $1.9 million over a five -year period, commencing in May 2019. The Company recognizes interest expense relating to the amortization of discount to the Redemption Price, utilizing the effective yield method. The amount of the redemption liability approximated the carrying value of Salishan Company, LLC's membership interest at the redemption date and, accordingly, no gain or loss was recorded in connection with this transaction. As of September 30, 2018 and 2017, Salishan-Mohegan had total assets of $108.6 million and $90.0 million , respectively, and total liabilities of $167.7 million and $147.0 million , respectively.

PROJECT INSPIRE

PROJECT INSPIRE	12 Months Ended
	Sep. 30, 2018
Project Inspire
Schedule of Long-term Development Projects [Line Items]
LONG TERM DEVELOPMENT PROJECT	PROJECT INSPIRE: The Company formed Inspire Integrated Resort and MGA Korea to develop and construct Project Inspire. In February 2016, Inspire Integrated Resort was awarded pre-approval for a gaming license to be issued upon completion of the construction of Project Inspire. In August 2016, Inspire Integrated Resort entered into an agreement with the Incheon International Airport Authority for the long-term lease and development of land at the project site adjacent to the airport. In May 2018, the Company redeemed the membership interest in Inspire Integrated Resort that was previously held by a third-party for a cash payment of $106.7 million . In accordance with ASC 810, the $10.0 million difference between the carrying value of the non-controlling interest and the fair value of consideration paid was recorded as a reduction in retained earnings. The non-controlling interest portion of accumulated other comprehensive income related to foreign currency translation of $7.7 million was recorded as an increase in accumulated other comprehensive income. No gain or loss was recorded in connection with this transaction. As of September 30, 2018 and 2017, Inspire Integrated Resort had total assets of $214.4 million and $212.8 million , respectively, and total liabilities of $6.2 million and $13.9 million , respectively.

PROPERTY AND EQUIPMENT, NET

PROPERTY AND EQUIPMENT, NET	12 Months Ended
	Sep. 30, 2018
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, 2018 September 30, 2017 Land $ 44,848 $ 44,848 Land improvements 100,879 100,792 Buildings and improvements 1,816,229 1,737,972 Furniture and equipment 594,106 589,342 Construction in process 74,630 73,760 Subtotal 2,630,692 2,546,714 Less: accumulated depreciation (1,235,323 ) (1,192,738 ) Total property and equipment, net $ 1,395,369 $ 1,353,976 Depreciation expense totaled $81.3 million , $73.9 million and $73.3 million for the fiscal years ended September 30, 2018 , 2017 and 2016 , respectively.

OTHER INTANGIBLE ASSETS, NET

OTHER INTANGIBLE ASSETS, NET	12 Months Ended
	Sep. 30, 2018
Other Intangible Assets, Net [Abstract]
OTHER INTANGIBLE ASSETS, NET	OTHER INTANGIBLE ASSETS, NET: Other intangible assets, net, consisted of the following (in thousands): September 30, 2018 September 30, 2017 Mohegan Sun trademark $ 119,692 $ 119,692 Mohegan Sun Pocono slot machine and table game licenses 280,500 280,500 Other 8,485 8,485 Subtotal 408,677 408,677 Less: accumulated amortization (5,182 ) (4,769 ) Total other intangible assets, net $ 403,495 $ 403,908 Amortization expense totaled $413,000 , $411,000 and $554,000 for the fiscal years ended September 30, 2018, 2017 and 2016, respectively.

LONG-TERM DEBT

LONG-TERM DEBT	12 Months Ended
	Sep. 30, 2018
Debt Disclosure [Abstract]
LONG-TERM DEBT	LONG-TERM DEBT: Long-term debt consisted of the following (in thousands): September 30, September 30, Senior Secured Credit Facility - Revolving $ 66,000 $ — Senior Secured Credit Facility - Term Loan A, net of discount and debt issuance costs of $6,661 and $7,415, respectively 311,466 387,523 Senior Secured Credit Facility - Term Loan B, net of discount and debt issuance costs of $20,571 and $18,073, respectively 810,430 761,039 2016 7 7/8% Senior Unsecured Notes, net of discount and debt issuance costs of $11,033 and $12,383, respectively 488,967 487,617 Mohegan Expo Credit Facility, net of debt issuance costs of $1,319 and $1,683, respectively 31,980 13,017 Guaranteed Credit Facility, net of debt issuance costs of $1,262 22,403 — Redemption Note Payable, net of discount of $33,635 81,165 — Other 1,744 2,013 Long-term debt 1,814,155 1,651,209 Less: current portion of long-term debt (73,232 ) (75,131 ) Long-term debt, net of current portion $ 1,740,923 $ 1,576,078 Maturities of long-term debt are as follows (in thousands): Fiscal Years 2019 $ 73,232 2020 72,361 2021 69,558 2022 323,506 2023 33,686 Thereafter 1,316,293 Total $ 1,888,636 Senior Secured Credit Facilities In October 2016, the Company entered into a Credit Agreement among the Company, the Mohegan Tribe, Citizens Bank, N.A., as Administrative and Collateral Agent, and the other lenders thereto, providing for $1.4 billion of senior secured credit facilities (the “Senior Secured Credit Facilities”), comprised of a $170.0 million senior secured revolving credit facility (the “Revolving Facility”), a $445.0 million senior secured term loan A facility (the “Term Loan A Facility”) and a $785.0 million senior secured term loan B facility (the “Term Loan B Facility”). The Revolving Facility and the Term Loan A Facility mature on October 13, 2021 and the Term Loan B Facility matures on October 13, 2023. In April 2017, the Company entered into an amendment to the Senior Secured Credit Facilities. This amendment reduced the interest rate margins by 0.50% . In April 2018, the Company entered into a second amendment to the Senior Secured Credit Facilities primarily to increase the borrowing capacity under the Revolving Facility by $80.0 million , to borrow an additional $80.0 million under the Term Loan B Facility and to revise the covenants and interest rates under the Term Loan A Facility and the Term Loan B Facility. The Term Loan A Facility is repayable, in quarterly installments, at a rate of $66.8 million per annum through December 2018, $44.5 million per annum through December 2019 and $33.4 million per annum thereafter, with the balance payable at maturity in October 2021. The Term Loan B Facility is repayable, in quarterly installments, at a rate of $8.7 million per annum, with the balance payable at maturity in October 2023. The Term Loan A Facility and the Term Loan B Facility require additional mandatory repayments based on a percentage of excess cash flow, as defined under the Senior Secured Credit Facilities. For the fiscal year ended September 30, 2018, there was no mandatory repayment. For the fiscal year ended September 30, 2017, mandatory repayments totaled $29.9 million . As of September 30, 2018 , letters of credit issued under the Revolving Facility totaled $2.3 million . The Company had $181.7 million of borrowing capacity under its Revolving Facility as of September 30, 2018 , after factoring in outstanding letters of credit. Borrowings under the Senior Secured Credit Facilities accrue interest at a base rate plus a spread. As of September 30, 2018, the $66.0 million outstanding under the Revolving Facility included $4.0 million at 8.00% , $48.0 million at 5.90% and $14.0 million at 5.99% . As of September 30, 2018, outstanding borrowings under the Term Loan A Facility and the Term Loan B Facility accrue interest at 5.99% and 6.24% , respectively. The Company is also required to pay leverage-based undrawn commitment fees of between 37.5 and 50 basis points under the Revolving Facility. This fee was 50 basis points as of September 30, 2018. The Company's obligations under the Senior Secured Credit Facilities are guaranteed by certain of the Company’s restricted subsidiaries, as defined under the Senior Secured Credit Facilities. The Senior Secured Credit Facilities are secured by substantially all of the Company’s and its restricted subsidiaries’ assets. The Senior Secured Credit Facilities contain covenants governing: incurrence of indebtedness, incurrence of liens, payment of dividends and other distributions, investments, asset sales, affiliate transactions and mergers or consolidations. The Senior Secured Credit Facilities also include financial maintenance covenants pertaining to total leverage, senior secured leverage and minimum fixed charge coverage. In addition, the Senior Secured Credit Facilities contain events of default relating to, among other things, failure to make required payments, breach of covenants and breach of representations. On September 30, 2018 and 2016, the bank that administers the Company's debt service payments for its Senior Secured Credit Facilities made required principal payments on behalf of the Company totaling $18.9 million and $5.2 million , respectively, but did not accordingly debit the Company's bank account for these payments . As of September 30, 2018 and 2016, the Company reflected these non-cash 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 Company's bank account, resulting in reductions to the Company's cash and cash equivalents and other current liabilities. Senior Unsecured Notes 2016 7 7 / 8 % Senior Unsecured Notes In October 2016, the Company issued $500.0 million senior unsecured notes with interest at 7.875% per annum (the “2016 Senior Unsecured Notes”). The 2016 Senior Unsecured Notes mature on October 15, 2024. Interest on the 2016 Senior Unsecured Notes is payable semi-annually in arrears on April 15 and October 15. At any time prior to October 15, 2019, the Company 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 Company’s option, in whole or in part, at any time on or after October 15, 2019, at specified redemption prices, plus accrued and unpaid interest, if any, to the date of redemption. If the Company 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 price equal to 101% of the principal amount, plus accrued and unpaid interest, if any. Additionally, if the Company undertakes specific kinds of asset sales and does not use the related sale proceeds for specified purposes, the Company 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 Company 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 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 are unsecured, unsubordinated obligations of the Company, and are guaranteed by certain of the Company’s restricted subsidiaries. The 2016 Senior Unsecured Notes indenture contains certain covenants that, subject to certain significant exceptions, limit, among other things, the Company’s and certain of its restricted subsidiaries’ 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 events of default, including, but not limited to, failure to make required payments, failure to comply with certain agreements or covenants, failure to pay certain other indebtedness the occurrence of which is caused by a failure to pay principal, premium or interest or results in the acceleration of such indebtedness, certain events of bankruptcy and insolvency and certain judgment defaults. Facility Agreement for Senior Unsecured Notes In November 2015, the Company entered into an agreement (the “Facility Agreement”) by and among the Company, the Tribe and UBS AG, London Branch (“UBS”). Pursuant to the Facility Agreement, the Company may issue, to UBS or its designee, senior unsecured notes in an aggregate principal amount of up to $100.0 million , in varying amounts and terms, as agreed with UBS or its designee. As of September 30, 2018, no amounts were issued under the Facility Agreement. Line of Credit In October 2016, in connection with the new Senior Secured Credit Facilities, the Company entered into a $25.0 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. Each advance accrues interest at a base rate plus a spread. As of September 30, 2018 , no amounts were drawn on the Line of Credit. 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. Mohegan Expo Credit Facility In April 2017, the Company, through its wholly-owned subsidiary, Mohegan Expo Center, LLC (“Mohegan Expo”), entered into a loan agreement with certain third-party lenders providing for a $25.0 million tax-exempt senior secured multi-draw term loan with an $8.3 million increase option (the “Mohegan Expo Credit Facility”). In September 2017, Mohegan Expo exercised the Mohegan Expo Credit Facility increase option. The proceeds from the Mohegan Expo Credit Facility were used to partially finance the construction of an $80.0 million exposition and convention center (the “Earth Expo & Convention Center”). The Earth Expo & Convention Center opened in May 2018. For the fiscal year ended September 30, 2018 , Mohegan Expo generated net revenues and loss from operations totaling $647,000 and $1.6 million , respectively. The Mohegan Expo Credit Facility matures on April 1, 2022. The Mohegan Expo Credit Facility is repayable with an initial payment of $1.1 million for the period from April 18, 2018 through September 30, 2018 commencing on October 1, 2018 and in quarterly installments, at a rate of $2.5 million per annum, thereafter. As of September 30, 2018, outstanding borrowings under the Mohegan Expo Credit Facility accrue interest at 5.82% . Mohegan Expo is required to maintain a six-month debt service reserve in a designated account under the Mohegan Expo Credit Facility. The Mohegan Expo Credit Facility is a senior secured obligation of Mohegan Expo, collateralized by all existing and future assets of Mohegan Expo. The Mohegan Expo Credit Facility subjects Mohegan Expo to certain covenant requirements. Guaranteed Credit Facility On September 28, 2018, the Company entered into a loan agreement with certain third-party lenders providing for a $23.7 million term loan secured by a 90% loan guarantee by the Department of the Interior, Assistant Secretary—Indian Affairs, Division of Capital Investment (the “Guaranteed Credit Facility”), pursuant to the Indian Loan Guaranty, Insurance and Interest Subsidy Program (the “BIA Loan Guaranty Program”). The proceeds from the Guaranteed Credit Facility were used to reimburse certain costs relating to the Earth Expo & Convention Center. The Guaranteed Credit Facility matures on October 1, 2023. The Guaranteed Credit Facility, is repayable, in quarterly installments, at a rate of $1.8 million per annum, commencing January 1, 2019. As of September 30, 2018, outstanding borrowings under the Guaranteed Credit Facility accrue interest at 4.98% . The Guaranteed Credit Facility subjects the Company to certain covenant requirements. Redemption Note Payable The Redemption Note Payable matures on April 14, 2024. The Redemption Note Payable is payable in equal monthly installments of $1.9 million over a five -year period, commencing in May 2019 (refer to Note 3). Debt Covenant Compliance As of September 30, 2018, the Company was in compliance with all financial covenants.

LEASES

LEASES	12 Months Ended
	Sep. 30, 2018
Leases [Abstract]
LEASES	LEASES: The Company 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 Company expects to earn under non-cancelable leases is as follows (in thousands): Fiscal Years Ending September 30, 2019 2020 2021 2022 2023 Thereafter Total Minimum future rental income $ 4,804 $ 4,796 $ 4,411 $ 2,049 $ 1,733 $ 4,199 $ 21,992 The Company is required to make payments under various operating leases for buildings, equipment and land at Mohegan Sun and Mohegan Sun Pocono. The Company incurred rental expense relating to these leases totaling $10.7 million , $9.5 million and $8.8 million for the fiscal years ended September 30, 2018 , 2017 and 2016 , respectively. The Company also subleases the Earth Hotel Tower, which opened in November 2016, from a subsidiary of the Mohegan Tribe and previously subleased a related connector from the Mohegan Tribe (refer to Note 9). The Company incurred rental expense relating to these subleases totaling $8.8 million for each of the fiscal years ended September 30, 2018 , and 2017 . Minimum future rental payments that the Company expects to incur under non-cancelable leases and subleases are as follows (in thousands): Fiscal Years Ending September 30, 2019 2020 2021 2022 2023 Thereafter Total Minimum future rental payments - leases $ 2,002 $ 1,286 $ 87 $ 4 $ 1 $ — $ 3,380 Minimum future rental payments - subleases $ 6,991 $ 7,112 $ 7,234 $ 7,359 $ 7,489 $ 196,663 $ 232,848

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Sep. 30, 2018
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS: Services The Mohegan Tribe provides certain governmental and administrative services to the Company. The Company incurred expenses for such services totaling $35.4 million , $31.4 million and $30.8 million for the fiscal years ended September 30, 2018 , 2017 and 2016 , respectively. The Company purchases most of its utilities, including electricity, gas, water and waste water services, from an instrumentality of the Mohegan Tribe. The Company incurred costs for such utilities totaling $19.8 million , $16.8 million and $16.4 million for the fiscal years ended September 30, 2018 , 2017 and 2016 , respectively. Leases The Company leases the land on which Mohegan Sun is located from the Mohegan Tribe under a long-term lease agreement. The current term of 25 years, which commenced in October 2016, is renewable by the Company for an additional 25 years upon expiration. The lease agreement requires the Company to make a nominal annual rental payment. The Company also subleases the Earth Hotel Tower, which opened in November 2016, from a subsidiary of the Mohegan Tribe and previously subleased a related connector from the Mohegan Tribe. In December 2017, the Company purchased the connector for $8.5 million , which the Company believes represented its fair market value. The Company incurred lease expenses associated with these leases totaling $8.8 million for each of the fiscal years ended September 30, 2018 and 2017 .

EMPLOYEE BENEFIT PLANS

EMPLOYEE BENEFIT PLANS	12 Months Ended
	Sep. 30, 2018
Compensation Related Costs [Abstract]
EMPLOYEE BENEFIT PLANS	EMPLOYEE BENEFIT PLANS: The Company 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”). The Company 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. The Company contributed $2.5 million , $2.6 million and $2.3 million , net of forfeitures, to the Mohegan Retirement and 401(k) Plan for the fiscal years ended September 30, 2018 , 2017 and 2016 , respectively. The Company, together with the Mohegan Tribe, offers a non-qualified deferred compensation plan for certain key employees (the “Mohegan Deferred Compensation Plan”). As of September 30, 2018 and 2017 , the balance under the Mohegan Deferred Compensation Plan totaled $10.3 million and $7.9 million , respectively, and was included in other current assets in the accompanying consolidated balance sheets. The Company, together with the Mohegan Tribe, offers a benefit plan for certain eligible employees (the “Mohegan Benefit Plan”). The Mohegan Benefit Plan is sponsored by the Mohegan 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. As of September 30, 2018 and 2017 , the balance under the Mohegan Benefit Plan totaled $4.2 million and $3.0 million , respectively, and are included in other assets, net, in the accompanying consolidated balance sheets.

SEGMENT REPORTING

SEGMENT REPORTING	12 Months Ended
	Sep. 30, 2018
Segment Reporting [Abstract]
SEGMENT REPORTING	SEGMENT REPORTING: As of September 30, 2018 , the Company owns and operates, either directly or through subsidiaries, the Connecticut Facilities and the Pennsylvania Facilities. The Company's chief operating decision maker reviews and assesses the performance and operating results and determines the proper allocation of resources to the Connecticut Facilities and the Pennsylvania Facilities on a separate basis. Accordingly, the Company 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 Company's operations related to 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, 2018 September 30, 2017 September 30, 2016 Net revenues: Mohegan Sun $ 1,068,892 $ 1,079,920 $ 1,022,076 Mohegan Sun Pocono 265,691 278,938 298,677 Corporate and other 21,289 21,385 19,133 Inter-segment revenues (240 ) (240 ) (5,092 ) Total $ 1,355,632 $ 1,380,003 $ 1,334,794 Income (loss) from operations: Mohegan Sun $ 230,890 $ 249,403 $ 237,605 Mohegan Sun Pocono 37,541 33,145 41,445 Corporate and other (23,897 ) (25,313 ) (17,907 ) Total $ 244,534 $ 257,235 $ 261,143 For the Fiscal Years Ended (in thousands) September 30, 2018 September 30, 2017 September 30, 2016 Capital expenditures incurred: Mohegan Sun $ 93,165 $ 57,033 $ 39,921 Mohegan Sun Pocono 9,889 6,897 7,575 Corporate and other 19,748 37,603 1,466 Total $ 122,802 $ 101,533 $ 48,962 (in thousands) September 30, 2018 September 30, 2017 Total assets: Mohegan Sun $ 1,364,169 $ 1,333,012 Mohegan Sun Pocono 581,079 582,241 Corporate and other 366,871 320,428 Total $ 2,312,119 $ 2,235,681

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Sep. 30, 2018
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES: Slot Win Contribution The Mohegan 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 Connecticut, except those consented to by the Mohegan Tribe and the Mashantucket Pequot Tribe. Annual Slot Win Contribution payments are the lesser of (1) 30% of gross revenues from slot machines and (2) the greater of 25% of gross revenues from slot machines or $80.0 million . Pennsylvania Slot Machine Tax The Pennsylvania Race Horse Development and Gaming Act stipulates that holders of Category One slot machine licenses, including Mohegan Sun Pocono, must pay a portion of revenues from slot machines and other assessments to the PGCB (collectively, the “Pennsylvania Slot Machine Tax”). The Pennsylvania Slot Machine Tax approximates 52% of gross revenues from slot machines, plus an annual $10.0 million slot machine operation fee. Priority Distribution The Company and the Mohegan Tribe are parties to a perpetual agreement, which requires the Company to make payments to the Mohegan Tribe to the extent of the Company's net cash flow, as defined, subject to a minimum payment of $40.0 million per calendar year. Purchase Obligations As of September 30, 2018, the Company was contractually committed to purchase goods and services totaling $49.2 million , of which $18.4 million is expected to be incurred in fiscal 2019. Litigation The Company is a defendant in various claims and legal actions resulting from its normal course of business, primarily relating to personal injuries to patrons and damages to patrons' personal assets. The Company estimates litigation claims expense and accrues for such liabilities based upon historical experience. In management's opinion, the aggregate liability, if any, arising from such litigations will not have a material impact on the Company's financial position, results of operations or cash flows.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Sep. 30, 2018
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS: Guaranteed Credit Facility - Second Advance On October 30, 2018, the Company entered into a follow-on loan agreement with certain third-party lenders providing for an $11.3 million term loan under the BIA Loan Guaranty Program. Repayment of Salishan-Mohegan Notes On December 4, 2018, the Company received approximately $107 million representing the full repayment of the Salishan-Mohegan notes, including accrued interest through the repayment date.

SCHEDULE II - VALUATION AND QUA

SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS AND RESERVES	12 Months Ended
	Sep. 30, 2018
SEC Schedule, 12-09, 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, 2018, 2017 and 2016 (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, 2018 Reserves and allowances deducted from asset accounts: Reserves for uncollectible accounts: $ 20,785 $ 4,396 $ 12,916 $ 12,265 Fiscal Year ended September 30, 2017 Reserves and allowances deducted from asset accounts: Reserves for uncollectible accounts: $ 27,384 $ 3,392 $ 9,991 $ 20,785 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 ________________________ (1) Deductions from reserves generally represent write-off of uncollectible accounts, net of recoveries of accounts previously written-off. In fiscal 2018 and 2017, deductions from reserves primarily include $10.3 million and $9.2 million related to the Salishan-Mohegan notes, respectively. In fiscal 2016, deductions from reserves primarily include $7.3 million related to the Salishan-Mohegan notes and $9.8 million related to certain receivables pertaining to Wisconsin Tribal Gaming, LLC.

BASIS OF PRESENTATION AND SUM_2

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Sep. 30, 2018
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation The accompanying consolidated financial statements include the accounts of the Company and its majority and wholly-owned subsidiaries and entities. In consolidation, all inter-company balances and transactions are eliminated.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (“US GAAP”) requires the Company 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.
Reclassifications	Reclassifications Certain immaterial line items in the accompanying consolidated financial statements as of September 30, 2017 and for the fiscal years ended September 30, 2017 and 2016 have been combined to conform to fiscal 2018 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 three months. Cash and cash equivalents include all operating cash and in-house funds.
Restricted Cash and Cash Equivalents	Restricted Cash and Cash Equivalents Restricted cash and cash equivalents consist of deposits that are restricted as to their withdrawal or use. As of September 30, 2018 and 2017 , restricted cash and cash equivalents primarily include cash intended to be used for the development and construction of Project Inspire.
Accounts Receivable	Accounts Receivable Accounts receivable consists of casino receivables, which represent credit extended to approved casino patrons, and hotel and other non-gaming receivables. The Company maintains a reserve for doubtful collection of these receivables, which primarily relates to casino receivables.
Inventories	Inventories Inventories are stated at the lower of cost or net realizable value and consist primarily of food and beverage, retail, hotel and operating supplies. Cost is determined using the average cost method.
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. 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.
Goodwill	Goodwill Goodwill relates to the acquisition of Mohegan Sun Pocono. It 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 estimated utilizing a discounted cash flow model. In its fourth quarter of fiscal 2018, the Company adopted ASU 2017-04, which eliminated the second step in a goodwill impairment test requiring an entity to determine the implied fair value of the reporting unit's goodwill. The Company performed its goodwill impairment test in its fourth quarter of fiscal 2018 in accordance with ASU 2017-04 and determined that the fair value of its goodwill exceeded its carrying value. The adoption of ASU 2017-04 had no impact on the result of the impairment test. The evaluation of goodwill requires the use of estimates about future cash flows to determine the estimated fair value of the reporting unit. These estimates, which include a weighted average cost of capital rate, operating income growth rates and a terminal growth rate, are based on reasonable and supportable assumptions. Future cash flow estimates are, by their nature, subjective. Actual results may differ materially from the Company’s estimates and could result in impairment charges in the future.
Other Intangible Assets	Other Intangible Assets Other intangible assets consist primarily of Mohegan Sun's trademark and Mohegan Sun Pocono's slot machine and table game licenses. These intangible assets, with indefinite useful lives, are assessed at least annually for impairment by comparing their fair value to their carrying value. The fair value is estimated utilizing a discounted cash flow model. As of September 30, 2018 , the Company assessed these intangible assets for impairment and determined that no impairment existed. The evaluation of intangible assets for impairment requires the use of estimates about future cash flows to determine their estimated fair value. These estimates are based on reasonable and supportable assumptions. Future cash flow estimates are, by their nature, subjective. Actual results may differ materially from the Company’s estimates and could result in impairment charges in the future.
Debt Issuance Costs	Debt Issuance Costs Debt issuance costs are amortized to interest expense based on the effective interest method.
Self-insurance Accruals	Self-insurance Accruals The Company 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 Company 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.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The fair value amounts presented below are reported to satisfy disclosures about fair values of financial instruments and are not necessarily indicative of amounts that the Company could realize in a current market transaction. The Company 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 Company's estimates or assumptions that market participants would utilize in pricing such assets or liabilities. The Company'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 and cash equivalents, receivables, trade payables and certain promissory notes, including a redemption note payable (refer to Note 7), approximates fair value. The estimated fair values of the Company's long-term debt were as follows (in thousands): September 30, 2018 Carrying Value Fair Value Senior Secured Credit Facility - Revolving $ 66,000 $ 64,503 Senior Secured Credit Facility - Term Loan A $ 311,466 $ 311,924 Senior Secured Credit Facility - Term Loan B $ 810,430 $ 782,329 2016 7 7/8% Senior Unsecured Notes $ 488,967 $ 493,150 The estimated fair values of the Company's long-term debt were based on Level 2 inputs (quoted market prices or prices of similar instruments) on or about September 30, 2018 .
Foreign Currency	Foreign Currency The operating results and financial position of foreign operations are consolidated using the local currency as the functional currency. Local currency assets and liabilities are translated at the end-of-period rates, while local currency revenue and expenses are translated at average rates in effect during the period. Local currency equity is translated at historical rates and the resulting cumulative translation adjustments are included as a component of accumulated other comprehensive income.
Revenue Recognition	Revenue Recognition The Company 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. The Company recognizes development fees pursuant to the respective development agreement, typically as a percentage of construction costs incurred during the period. Management fees are recognized pursuant to the respective management agreement, usually as a percentage of the related project's earnings during the period. Development and management fees are recorded within retail, entertainment and other revenues. Promotional Allowances The Company operates a promotional program, without membership fees, for patrons. 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. The retail value of complimentary items redeemed at facilities operated by the Company 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 Company offers ongoing promotional coupons to patrons. The retail value of coupons redeemed at facilities operated by the Company 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, 2018 September 30, 2017 September 30, 2016 Food and beverage $ 39,406 $ 40,657 $ 41,800 Hotel 17,323 17,873 15,364 Retail, entertainment and other 44,619 46,817 39,429 Total $ 101,348 $ 105,347 $ 96,593 The estimated cost of promotional allowances was included in gaming costs and expenses as follows (in thousands): For the Fiscal Years Ended September 30, 2018 September 30, 2017 September 30, 2016 Food and beverage $ 31,417 $ 31,680 $ 33,536 Hotel 10,615 10,790 8,615 Retail, entertainment and other 40,576 43,402 34,499 Total $ 82,608 $ 85,872 $ 76,650 In certain circumstances, the Company also offers discounts on patron losses and cash inducements, which are recognized as reductions to gaming revenues. Reductions to gaming revenues related to discounts provided on patron losses totaled $8.8 million , $11.9 million and $15.9 million for the fiscal years ended September 30, 2018 , 2017 and 2016 , respectively. Reductions to gaming revenues related to Momentum Dollars redeemed for cash totaled $1.6 million , $1.3 million and $1.5 million for the fiscal years ended September 30, 2018 , 2017 and 2016 , respectively.
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 Pennsylvania Gaming Control Board (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. Advertising costs and expenses totaled $27.5 million , $27.4 million and $27.3 million for the fiscal years ended September 30, 2018 , 2017 and 2016 , respectively.
Pre-Opening Costs and Expenses	Pre-Opening Costs and Expenses Costs of start-up activities, pre-opening costs and expenses are expensed as incurred. Pre-opening costs and expenses totaled $5.5 million , $2.2 million and $723,000 for the fiscal years ended September 30, 2018, 2017 and 2016, respectively, and were recorded within other, net, in the accompanying consolidated statements of income.
New Accounting Standards	New Accounting Standards In May 2014, the Financial Accounting Standards Board (the “FASB”) issued Accounting Standards Update (“ASU”) No. 2014-09, “Revenue from Contracts with Customers (Topic 606)” (“ASC 606”), which outlines a new, single comprehensive model for entities to use in accounting for revenue arising from contracts with customers. Under the standard, revenue is recognized when an entity transfers promised goods or services to customers in an amount that reflects what it expects in exchange for the goods or services. The Company adopted ASC 606 on a modified retrospective basis, effective October 1, 2018. The most significant items impacted by its adoption, which will be reflected in the Company’s future financial statements, are as follows: • The adoption of ASC 606 will result in the elimination of the promotional allowance line item. The majority of amounts previously reported as promotional allowances will offset gaming revenues based on the stand-alone selling prices of these goods and services. • The costs of providing complimentary goods and services will be recorded within the related expense line items. • A majority of loyalty credits will be identified as separate performance obligations and recorded as reductions to gaming revenues when earned, at stand-alone selling prices of the benefits owed to patrons less estimated breakage. As a result, revenues will be recognized when loyalty credits are redeemed, within the line items of the good and service provided when the performance obligations are fulfilled. This resulted in an approximately $42 million reduction in retained earnings as of October 1, 2018, with a corresponding increase to other current liabilities. The initial adoption of this standard did not have a significant impact to any other balance sheet line items. • Mandatory service charges on food, beverage and hotel offerings and wide area progressive operator fees will be recorded on a gross basis, with amounts received from patrons recorded as revenues with the corresponding amounts paid recorded as expenses. The Company believes that the adoption of ASC 606, will not have a material impact on its income from operations, net income or cash flows. In February 2016, the FASB issued ASU 2016-02, “Leases (Topic 842)” (“ASU 2016‑02”), which will require, among other items, lessees to recognize a right-of-use asset and a lease liability for leases with terms in excess of 12 months and the disclosure of key information about leasing arrangements. In July 2018, the FASB issued ASU No. 2018-11, “Leases (Topic 842): Targeted Improvements” and ASU No. 2018-10, “Codification Improvements to Topic 842, Leases”, which clarified various aspects of the new guidance. ASU 2016‑02 is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018, with early adoption permitted. ASU 2016-02 provides various optional practical expedients in transition, which we continue to evaluate. The Company expects to adopt ASU 2016-02 in its first quarter of fiscal 2020, on a modified retrospective basis, and will recognize the cumulative effect of its application as an adjustment to retained earnings as of October 1, 2019. While the Company continues to evaluate the impact ASU 2016-02 will have on its consolidated financial statements and related disclosures, the actual impact of the standard will be dependent upon the Company’s lease portfolio at the time of adoption. The adoption of this standard is expected to have a material impact on the Company’s consolidated financial statements, as the Company has significant operating lease commitments that are off-balance sheet under current US GAAP. In November 2016, the FASB issued ASU 2016-18 “Statement of Cash Flows (Topic 230): Restricted Cash” (“ASU 2016-18”). ASU 2016-18 requires that a statement of cash flows explain the total change during the period in cash, cash equivalents and amounts generally described as restricted cash or restricted cash equivalents. ASU 2016-18 is required to be applied on a retrospective basis and is effective for annual reporting periods beginning after December 15, 2017, including interim reporting periods, with early application permitted. The Company expects to adopt ASU 2016-18 in its first quarter of fiscal 2019 on a retrospective basis. Transfers between cash, cash equivalents and amounts generally described as restricted cash or restricted cash equivalents will no longer be included in operating, investing and financing activities, and, as such, the details of such transfers will not be reported as cash flow activities in the statement of cash flows. Previously disclosed investing cash flow activities will be retrospectively revised upon the initial adoption of ASU 2016-18. In August 2018, the FASB issued ASU 2018-13 “Fair Value Measurement (Topic 820): Disclosure Framework-Changes to the Disclosure Requirements for Fair Value Measurement” (“ASU 2018-13”), which adds, amends and removes certain disclosure requirements related to fair value measurements. ASU 2018-13 requires enhanced disclosures on valuation techniques and inputs that a reporting entity uses to determine its measures of fair value, including judgments and assumptions that the entity makes and the uncertainties in the fair value measurements as of the reporting date. ASU 2018-13 is effective for annual reporting periods beginning after December 15, 2019. Certain amended or eliminated disclosure requirements may be adopted earlier, while certain additional disclosure requirements can be adopted on its effective date. In addition, certain changes in the guidance require retrospective adoption, while other changes must be adopted prospectively. The Company is currently evaluating the impact this guidance will have on its consolidated financial statements.

BASIS OF PRESENTATION AND SUM_3

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Sep. 30, 2018
Accounting Policies [Abstract]
Schedule of 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
Schedule of estimated fair value of financing facilities and notes	The estimated fair values of the Company's long-term debt were as follows (in thousands): September 30, 2018 Carrying Value Fair Value Senior Secured Credit Facility - Revolving $ 66,000 $ 64,503 Senior Secured Credit Facility - Term Loan A $ 311,466 $ 311,924 Senior Secured Credit Facility - Term Loan B $ 810,430 $ 782,329 2016 7 7/8% Senior Unsecured Notes $ 488,967 $ 493,150
Schedule of promotional allowances	The retail value of promotional allowances was included in gross revenues as follows (in thousands): For the Fiscal Years Ended September 30, 2018 September 30, 2017 September 30, 2016 Food and beverage $ 39,406 $ 40,657 $ 41,800 Hotel 17,323 17,873 15,364 Retail, entertainment and other 44,619 46,817 39,429 Total $ 101,348 $ 105,347 $ 96,593 The estimated cost of promotional allowances was included in gaming costs and expenses as follows (in thousands): For the Fiscal Years Ended September 30, 2018 September 30, 2017 September 30, 2016 Food and beverage $ 31,417 $ 31,680 $ 33,536 Hotel 10,615 10,790 8,615 Retail, entertainment and other 40,576 43,402 34,499 Total $ 82,608 $ 85,872 $ 76,650

PROPERTY AND EQUIPMENT, NET (Ta

PROPERTY AND EQUIPMENT, NET (Tables)	12 Months Ended
	Sep. 30, 2018
Property, Plant and Equipment [Abstract]
Schedule of property and equipment, net	Property and equipment, net, consisted of the following (in thousands): September 30, 2018 September 30, 2017 Land $ 44,848 $ 44,848 Land improvements 100,879 100,792 Buildings and improvements 1,816,229 1,737,972 Furniture and equipment 594,106 589,342 Construction in process 74,630 73,760 Subtotal 2,630,692 2,546,714 Less: accumulated depreciation (1,235,323 ) (1,192,738 ) Total property and equipment, net $ 1,395,369 $ 1,353,976

OTHER INTANGIBLE ASSETS, NET (T

OTHER INTANGIBLE ASSETS, NET (Tables)	12 Months Ended
	Sep. 30, 2018
Other Intangible Assets, Net [Abstract]
Schedule of other current assets and other current liabilities	Other intangible assets, net, consisted of the following (in thousands): September 30, 2018 September 30, 2017 Mohegan Sun trademark $ 119,692 $ 119,692 Mohegan Sun Pocono slot machine and table game licenses 280,500 280,500 Other 8,485 8,485 Subtotal 408,677 408,677 Less: accumulated amortization (5,182 ) (4,769 ) Total other intangible assets, net $ 403,495 $ 403,908

LONG-TERM DEBT (Tables)

LONG-TERM DEBT (Tables)	12 Months Ended
	Sep. 30, 2018
Debt Disclosure [Abstract]
Schedule of long-term debt	Long-term debt consisted of the following (in thousands): September 30, September 30, Senior Secured Credit Facility - Revolving $ 66,000 $ — Senior Secured Credit Facility - Term Loan A, net of discount and debt issuance costs of $6,661 and $7,415, respectively 311,466 387,523 Senior Secured Credit Facility - Term Loan B, net of discount and debt issuance costs of $20,571 and $18,073, respectively 810,430 761,039 2016 7 7/8% Senior Unsecured Notes, net of discount and debt issuance costs of $11,033 and $12,383, respectively 488,967 487,617 Mohegan Expo Credit Facility, net of debt issuance costs of $1,319 and $1,683, respectively 31,980 13,017 Guaranteed Credit Facility, net of debt issuance costs of $1,262 22,403 — Redemption Note Payable, net of discount of $33,635 81,165 — Other 1,744 2,013 Long-term debt 1,814,155 1,651,209 Less: current portion of long-term debt (73,232 ) (75,131 ) Long-term debt, net of current portion $ 1,740,923 $ 1,576,078
Schedule of maturities of long-term debt	Maturities of long-term debt are as follows (in thousands): Fiscal Years 2019 $ 73,232 2020 72,361 2021 69,558 2022 323,506 2023 33,686 Thereafter 1,316,293 Total $ 1,888,636

LEASES (Tables)

LEASES (Tables)	12 Months Ended
	Sep. 30, 2018
Leases [Abstract]
Schedule of future minimum rental payments receivable for operating leases	Minimum future rental income that the Company expects to earn under non-cancelable leases is as follows (in thousands): Fiscal Years Ending September 30, 2019 2020 2021 2022 2023 Thereafter Total Minimum future rental income $ 4,804 $ 4,796 $ 4,411 $ 2,049 $ 1,733 $ 4,199 $ 21,992
Schedule of minimum future rental expense under non-cancelable leases	Minimum future rental payments that the Company expects to incur under non-cancelable leases and subleases are as follows (in thousands): Fiscal Years Ending September 30, 2019 2020 2021 2022 2023 Thereafter Total Minimum future rental payments - leases $ 2,002 $ 1,286 $ 87 $ 4 $ 1 $ — $ 3,380 Minimum future rental payments - subleases $ 6,991 $ 7,112 $ 7,234 $ 7,359 $ 7,489 $ 196,663 $ 232,848

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	12 Months Ended
	Sep. 30, 2018
Segment Reporting [Abstract]
Schedule of financial information related to segments	The Company's operations related to 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, 2018 September 30, 2017 September 30, 2016 Net revenues: Mohegan Sun $ 1,068,892 $ 1,079,920 $ 1,022,076 Mohegan Sun Pocono 265,691 278,938 298,677 Corporate and other 21,289 21,385 19,133 Inter-segment revenues (240 ) (240 ) (5,092 ) Total $ 1,355,632 $ 1,380,003 $ 1,334,794 Income (loss) from operations: Mohegan Sun $ 230,890 $ 249,403 $ 237,605 Mohegan Sun Pocono 37,541 33,145 41,445 Corporate and other (23,897 ) (25,313 ) (17,907 ) Total $ 244,534 $ 257,235 $ 261,143 For the Fiscal Years Ended (in thousands) September 30, 2018 September 30, 2017 September 30, 2016 Capital expenditures incurred: Mohegan Sun $ 93,165 $ 57,033 $ 39,921 Mohegan Sun Pocono 9,889 6,897 7,575 Corporate and other 19,748 37,603 1,466 Total $ 122,802 $ 101,533 $ 48,962 (in thousands) September 30, 2018 September 30, 2017 Total assets: Mohegan Sun $ 1,364,169 $ 1,333,012 Mohegan Sun Pocono 581,079 582,241 Corporate and other 366,871 320,428 Total $ 2,312,119 $ 2,235,681

ORGANIZATION (Details)

ORGANIZATION (Details)	12 Months Ended
	Sep. 30, 2018asegment
Entity Information [Line Items]
Number of operating segments (in segments) | segment	2
Inspire Integrated Resort and MGA Korea
Entity Information [Line Items]
Ownership percentage	100.00%
Mohegan Sun
Entity Information [Line Items]
Size of gaming and entertainment complex (in acres)	196
Mohegan Sun Pocono
Entity Information [Line Items]
Size of gaming and entertainment complex (in acres)	400

BASIS OF PRESENTATION AND SUM_4

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Property and Equipment (Details)	12 Months Ended
	Sep. 30, 2018
Buildings and land improvements
Property, Plant and Equipment [Line Items]
Estimated useful life	40 years
Minimum | Furniture and equipment
Property, Plant and Equipment [Line Items]
Estimated useful life	3 years
Maximum | Furniture and equipment
Property, Plant and Equipment [Line Items]
Estimated useful life	7 years

BASIS OF PRESENTATION AND SUM_5

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Goodwill and Other Intangible Assets (Details)	12 Months Ended
	Sep. 30, 2018USD ($)
Accounting Policies [Abstract]
Impairment of other intangible assets	$ 0

BASIS OF PRESENTATION AND SUM_6

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Fair Value of Financial Instruments (Details) - Fair value, inputs, level 2 $ in Thousands	Sep. 30, 2018USD ($)
Carrying Value | Credit facility | Senior Secured Credit Facility - Revolving
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Credit facility value	$ 66,000
Carrying Value | Credit facility | Senior Secured Credit Facility - Term Loan A
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Credit facility value	311,466
Carrying Value | Credit facility | Senior Secured Credit Facility - Term Loan B
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Credit facility value	810,430
Carrying Value | 2016 7 7/8% Senior Unsecured Notes | 2016 7 7/8% Senior Unsecured Notes
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Note value	$ 488,967
Note stated interest rate	7.875%
Fair Value | Credit facility | Senior Secured Credit Facility - Revolving
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Credit facility value	$ 64,503
Fair Value | Credit facility | Senior Secured Credit Facility - Term Loan A
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Credit facility value	311,924
Fair Value | Credit facility | Senior Secured Credit Facility - Term Loan B
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Credit facility value	782,329
Fair Value | 2016 7 7/8% Senior Unsecured Notes | 2016 7 7/8% Senior Unsecured Notes
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Note value	$ 493,150

BASIS OF PRESENTATION AND SUM_7

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Promotional Allowances (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Schedule of Promotional Allowances [Line Items]
Promotional allowances	$ 101,348	$ 105,347	$ 96,593
Cost of providing promotional allowances	82,608	85,872	76,650
Reductions to gaming revenues related to discounts provided on patron losses	8,800	11,900	15,900
Reductions to gaming revenues related to player club points redeemed for cash	1,600	1,300	1,500
Food and beverage
Schedule of Promotional Allowances [Line Items]
Promotional allowances	39,406	40,657	41,800
Cost of providing promotional allowances	31,417	31,680	33,536
Hotel
Schedule of Promotional Allowances [Line Items]
Promotional allowances	17,323	17,873	15,364
Cost of providing promotional allowances	10,615	10,790	8,615
Retail, entertainment and other
Schedule of Promotional Allowances [Line Items]
Promotional allowances	44,619	46,817	39,429
Cost of providing promotional allowances	$ 40,576	$ 43,402	$ 34,499

BASIS OF PRESENTATION AND SUM_8

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Advertising Costs and Expenses (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Accounting Policies [Abstract]
Advertising expense	$ 27.5	$ 27.4	$ 27.3

BASIS OF PRESENTATION AND SUM_9

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Pre-Opening Costs and Expenses (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Accounting Policies [Abstract]
Pre-opening costs and expenses	$ 5,500	$ 2,200	$ 723

BASIS OF PRESENTATION AND SU_10

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - New Accounting Standards (Details) $ in Millions	Sep. 30, 2018USD ($)
Accounting Standards Update 2014-09 | Retained Earnings
Cumulative effect of new accounting principle	$ 42

COWLITZ PROJECT (Details)

COWLITZ PROJECT (Details) - USD ($) $ in Thousands	Dec. 15, 2017	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016	Apr. 30, 2018
Schedule of Long-term Development Projects [Line Items]
Development fees revenue		$ 570	$ 7,300	$ 9,200
Management fee (as a percent)		24.00%
Management fees		$ 13,500	6,000
Redemption liability		0	72,351
Total assets		2,312,119	2,235,681
Total liabilities		2,041,325	1,926,512
Salishan-Mohegan, LLC
Schedule of Long-term Development Projects [Line Items]
Accounts receivables, related party		104,400	92,300
Related reserves for doubtful collection			9,200
Reduction to related reserve for doubtful collection		10,300	9,200	$ 7,300
Cowlitz Tribal Gaming Authority | Salishan-Mohegan, LLC
Schedule of Long-term Development Projects [Line Items]
Total assets		108,600	90,000
Total liabilities		$ 167,700	$ 147,000
Cowlitz Project | Salishan-Mohegan, LLC
Schedule of Long-term Development Projects [Line Items]
Annual rate of interest accrued		13.00%
Redemption note payable | Notes payable to banks
Schedule of Long-term Development Projects [Line Items]
Redemption price of membership interest					$ 114,800
Redemption liability					$ 68,500
Equal monthly installments	$ 1,900
Periodic payment of debt instrument	5 years	5 years

PROJECT INSPIRE (Details)

PROJECT INSPIRE (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	May 31, 2018
Schedule of Long-term Development Projects [Line Items]
Difference in carrying value vs. value of consideration paid	$ 106,702	$ 68,511
Total assets	2,312,119	2,235,681
Total liabilities	2,041,325	1,926,512
Mohegan Gaming Advisors | Project Inspire
Schedule of Long-term Development Projects [Line Items]
Total assets	214,400	212,800
Total liabilities	6,200	13,900
Inspire Integrated Resort | KCC Corporation | Project Inspire
Schedule of Long-term Development Projects [Line Items]
Contributions			$ 106,700
Non-controlling interest portion of AOCI			$ 7,700
Retained Earnings
Schedule of Long-term Development Projects [Line Items]
Difference in carrying value vs. value of consideration paid	$ 9,996	$ 67,390

PROPERTY AND EQUIPMENT, NET (De

PROPERTY AND EQUIPMENT, NET (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Property, Plant and Equipment, Net, by Type [Abstract]
Property and equipment, gross	$ 2,630,692	$ 2,546,714
Accumulated depreciation	(1,235,323)	(1,192,738)
Total property and equipment, net	1,395,369	1,353,976
Depreciation expense	81,300	73,900	$ 73,300
Land
Property, Plant and Equipment, Net, by Type [Abstract]
Property and equipment, gross	44,848	44,848
Land improvements
Property, Plant and Equipment, Net, by Type [Abstract]
Property and equipment, gross	100,879	100,792
Buildings and improvements
Property, Plant and Equipment, Net, by Type [Abstract]
Property and equipment, gross	1,816,229	1,737,972
Furniture and equipment
Property, Plant and Equipment, Net, by Type [Abstract]
Property and equipment, gross	594,106	589,342
Construction in process
Property, Plant and Equipment, Net, by Type [Abstract]
Property and equipment, gross	$ 74,630	$ 73,760

OTHER INTANGIBLE ASSETS, NET (D

OTHER INTANGIBLE ASSETS, NET (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Finite-Lived Intangible Assets [Line Items]
Other intangible assets, gross	$ 408,677	$ 408,677
Less: accumulated amortization	(5,182)	(4,769)
Total other intangible assets, net	403,495	403,908
Amortization	413	411	$ 554
Mohegan Sun trademark
Finite-Lived Intangible Assets [Line Items]
Other Indefinite-lived Intangible Assets	119,692	119,692
Mohegan Sun Pocono slot machine and table game licenses
Finite-Lived Intangible Assets [Line Items]
Other Indefinite-lived Intangible Assets	280,500	280,500
Other
Finite-Lived Intangible Assets [Line Items]
Other intangible assets, gross	$ 8,485	$ 8,485

LONG-TERM DEBT - Schedules and

LONG-TERM DEBT - Schedules and Introduction (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Sep. 28, 2018	Sep. 30, 2017	Oct. 31, 2016
Debt Schedule [Abstract]
Amount outstanding	$ 1,888,636
Long-term debt, excluding capital leases	1,814,155		$ 1,651,209
Less: current portion of long-term debt	(73,232)		(75,131)
Long-term debt, net of current portion	1,740,923		1,576,078
Credit facility | Senior Secured Credit Facility - Revolving
Debt Schedule [Abstract]
Long-term debt, excluding capital leases	66,000		0
Discount and debt issuance costs	1,262
Credit facility | Senior Secured Credit Facility - Term Loan A, due June 2018
Debt Schedule [Abstract]
Long-term debt, excluding capital leases	311,466		387,523
Discount and debt issuance costs	6,661		7,415
Credit facility | Senior Secured Credit Facility - Term Loan B, due June 2018
Debt Schedule [Abstract]
Long-term debt, excluding capital leases	810,430		761,039
Discount and debt issuance costs	20,571		18,073
Credit facility | 2016 7 7/8% Senior Unsecured Notes, net of discount and debt issuance costs of $11,033 and $12,383, respectively
Debt Schedule [Abstract]
Amount outstanding	488,967		487,617
Credit facility | Mohegan Expo Credit Facility, net of debt issuance costs of $1,319 and $1,683, respectively
Debt Schedule [Abstract]
Amount outstanding	31,980		13,017
Discount and debt issuance costs	1,319		1,683
Credit facility | Guaranteed Credit Facility, net of debt issuance costs of $1,262
Debt Schedule [Abstract]
Amount outstanding	22,403		0
Long-term debt, excluding capital leases		$ 23,700
Notes payable to banks | Redemption note payable
Debt Schedule [Abstract]
Amount outstanding	81,165		0
Discount and debt issuance costs	33,635
2016 7 7/8% Senior Unsecured Notes | 2016 7 7/8% Senior Unsecured Notes, net of discount and debt issuance costs of $11,033 and $12,383, respectively
Debt Schedule [Abstract]
Discount and debt issuance costs	$ 11,033		12,383
Note stated interest rate	7.875%			7.875%
2016 7 7/8% Senior Unsecured Notes | Other
Debt Schedule [Abstract]
Amount outstanding	$ 1,744		$ 2,013

LONG-TERM DEBT - Fiscal Year Ma

LONG-TERM DEBT - Fiscal Year Maturity (Details) $ in Thousands	Sep. 30, 2018USD ($)
Long-term Debt, Fiscal Year Maturity [Abstract]
2,019	$ 73,232
2,020	72,361
2,021	69,558
2,022	323,506
2,023	33,686
Thereafter	1,316,293
Total	$ 1,888,636

LONG-TERM DEBT - Senior Secured

LONG-TERM DEBT - Senior Secured Credit Facilities (Details) - USD ($)	5 Months Ended	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016	Apr. 12, 2018	Apr. 30, 2017	Oct. 31, 2016
Debt Instrument [Line Items]
Principal payments				$ 18,900,000		$ 5,200,000
Senior Secured Credit Facility - Term Loan A
Debt Instrument [Line Items]
Credit facility payment				66,800,000
Senior Secured Credit Facility - Term Loan A | Forecast
Debt Instrument [Line Items]
Credit facility payment		$ 33,400,000	$ 44,500,000
Senior Secured Credit Facility - Term Loan B
Debt Instrument [Line Items]
Credit facility payment				8,700,000
Senior Secured Credit Facility, Term Loan A and Term Loan B
Debt Instrument [Line Items]
Mandatory repayment				$ 0	$ 29,900,000
Credit facility | Credit Facility, 8%
Debt Instrument [Line Items]
Interest rate, credit facility	8.00%			8.00%
Credit facility | Credit Facility, 5.9%
Debt Instrument [Line Items]
Interest rate, credit facility	5.90%			5.90%
Credit facility | Term Loan A
Debt Instrument [Line Items]
Borrowing capacity									$ 445,000,000
Credit facility payment	$ 1,100,000			$ 2,500,000
Interest rate, credit facility	5.82%			5.82%
Credit facility | Term Loan B
Debt Instrument [Line Items]
Borrowing capacity									785,000,000
Increase to maximum borrowing capacity							$ 80,000,000
Credit facility | Senior Secured Credit Facility
Debt Instrument [Line Items]
Leverage-based undrawn commitment fees				0.50%
Credit facility | Senior Secured Credit Facilities
Debt Instrument [Line Items]
Borrowing capacity									1,400,000,000
Interest rate decrease								0.50%
Credit facility | Senior Secured Credit Facility - Revolving
Debt Instrument [Line Items]
Borrowing capacity									$ 170,000,000
Letters of credit issued	$ 2,300,000			$ 2,300,000
Remaining borrowing capacity	$ 181,700,000			$ 181,700,000
Credit facility | Senior Secured Credit Facility - Term Loan A
Debt Instrument [Line Items]
Interest rate, credit facility	5.99%			5.99%
Credit facility | Senior Secured Credit Facility - Term Loan B
Debt Instrument [Line Items]
Interest rate, credit facility	6.24%			6.24%
Credit facility | Senior Secured Credit Facility, Term Loan A and Term Loan B
Debt Instrument [Line Items]
Mandatory repayment				$ 0	$ 878,161,000	$ 44,950,000
Credit facility | Mohegan Expo Credit Facility
Debt Instrument [Line Items]
Borrowing capacity								$ 25,000,000
Increase to maximum borrowing capacity								$ 8,300,000
Credit facility outstanding	$ 66,000,000			66,000,000
Credit facility | Mohegan Expo Credit Facility | Credit Facility, 8%
Debt Instrument [Line Items]
Credit facility outstanding	4,000,000			4,000,000
Credit facility | Mohegan Expo Credit Facility | Credit Facility, 5.9%
Debt Instrument [Line Items]
Credit facility outstanding	48,000,000			48,000,000
Credit facility | Mohegan Expo Credit Facility | Credit Facility, 5.99%
Debt Instrument [Line Items]
Credit facility outstanding	$ 14,000,000			$ 14,000,000
Interest rate, credit facility	5.99%			5.99%
Minimum | Credit facility | Senior Secured Credit Facility
Debt Instrument [Line Items]
Leverage-based undrawn commitment fees				0.375%
Maximum | Credit facility | Senior Secured Credit Facility
Debt Instrument [Line Items]
Leverage-based undrawn commitment fees				0.50%

LONG-TERM DEBT - Senior Unsecur

LONG-TERM DEBT - Senior Unsecured Notes (Details) - USD ($)	1 Months Ended
	Oct. 31, 2016	Sep. 30, 2018	Nov. 30, 2015
Facility Agreement
Debt Instrument [Line Items]
Borrowing capacity			$ 100,000,000
2016 7 7/8% Senior Unsecured Notes | 2016 Senior Unsecured Notes
Debt Instrument [Line Items]
Loan face amount	$ 500,000,000
Note stated interest rate	7.875%	7.875%
2016 7 7/8% Senior Unsecured Notes | 2016 Senior Unsecured Notes | Redeemable in whole or in part
Debt Instrument [Line Items]
Redemption price (as a percent)	100.00%
2016 7 7/8% Senior Unsecured Notes | 2016 Senior Unsecured Notes | Redeemable rate upon change of control
Debt Instrument [Line Items]
Redemption price (as a percent)	101.00%
2016 7 7/8% Senior Unsecured Notes | 2016 Senior Unsecured Notes | Redeemable rate upon certain asset sales
Debt Instrument [Line Items]
Redemption price (as a percent)	100.00%
2016 7 7/8% Senior Unsecured Notes | 2016 Senior Unsecured Notes | Redemption of debt instrument in period four
Debt Instrument [Line Items]
Redemption price (as a percent)	100.00%

LONG-TERM DEBT - Credit Facilit

LONG-TERM DEBT - Credit Facility (Details) - USD ($)	5 Months Ended	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016	Sep. 28, 2018	Apr. 30, 2017	Oct. 31, 2016
Debt Instrument [Line Items]
Revenues		$ 1,456,980,000	$ 1,485,350,000	$ 1,431,387,000
Long-term debt	$ 1,814,155,000	1,814,155,000	$ 1,651,209,000
Credit facility | Bank of America, N.A. Line of Credit
Debt Instrument [Line Items]
Borrowing capacity							$ 25,000,000
Credit facility outstanding	0	0
Credit facility | Mohegan Expo Credit Facility
Debt Instrument [Line Items]
Borrowing capacity						$ 25,000,000
Credit facility outstanding	66,000,000	66,000,000
Increase to maximum borrowing capacity						8,300,000
Credit facility | Term Loan A
Debt Instrument [Line Items]
Borrowing capacity							$ 445,000,000
Credit facility payment	$ 1,100,000	$ 2,500,000
Interest rate, credit facility	5.82%	5.82%
Credit facility | BIA Loan Guaranty Program (Guaranteed Credit Facility)
Debt Instrument [Line Items]
Credit facility payment		$ 1,800,000
Interest rate, credit facility	4.98%	4.98%
Long-term debt					$ 23,700,000
Mohegan Exposition and Convention Center | Credit facility
Debt Instrument [Line Items]
Revenues		$ 647,000
Loss from operations		$ 1,600,000
Mohegan Exposition and Convention Center | Credit facility
Debt Instrument [Line Items]
Investment building and building improvements						$ 80,000,000
Financial guarantee | Department Of The Interior, Assistant Secretary-Indian Affairs, Division Of Capital Investment | Credit facility
Debt Instrument [Line Items]
Loan guarantee by third party					90.00%

LONG-TERM DEBT - Redemption Not

LONG-TERM DEBT - Redemption Notes Payable (Details) - Notes payable to banks - Redemption note payable - USD ($) $ in Millions	Dec. 15, 2017	Sep. 30, 2018
Debt Instrument [Line Items]
Equal monthly installments	$ 1.9
Periodic payment of debt instrument	5 years	5 years

LEASES (Details)

LEASES (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Minimum future rental income
2,019	$ 4,804
2,020	4,796
2,021	4,411
2,022	2,049
2,023	1,733
Thereafter	4,199
Total	21,992
Related Party Transaction [Line Items]
Rental expense	10,700	$ 9,500	$ 8,800
Minimum future rental payments - leases
2,019	2,002
2,020	1,286
2,021	87
2,022	4
2,023	1
Thereafter	0
Total	3,380
Subleases
Related Party Transaction [Line Items]
Rental expense	8,800	$ 8,800	$ 8,800
Minimum future rental payments - leases
2,019	6,991
2,020	7,112
2,021	7,234
2,022	7,359
2,023	7,489
Thereafter	196,663
Total	$ 232,848

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($) $ in Thousands	Dec. 15, 2017	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Related Party Transaction [Line Items]
Connector purchase price	$ 8,500	$ 136,551	$ 85,499	$ 53,637
Rental expense		10,700	9,500	8,800
Subleases
Related Party Transaction [Line Items]
Rental expense		8,800	8,800	8,800
Mohegan Tribal Utility Authority
Related Party Transaction [Line Items]
Utilities purchased from related party		$ 19,800	16,800	16,400
Mohegan Tribe
Related Party Transaction [Line Items]
Term of lease		25 years
Renewable period of additional term		25 years
Mohegan Tribal Finance Authority | Subleases
Related Party Transaction [Line Items]
Rental expense		$ 8,800	8,800
Mohegan Sun
Related Party Transaction [Line Items]
Expenses for services provided to related party		$ 35,400	$ 31,400	$ 30,800

EMPLOYEE BENEFIT PLANS (Details

EMPLOYEE BENEFIT PLANS (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Compensation Related Costs [Abstract]
Maximum employer match as percent of employee contribution	50.00%
Maximum match from employer as a percent of participants' salary	3.00%
Contributions, net of forfeitures	$ 2.5	$ 2.6	$ 2.3
Deferred compensation plan assets	10.3	7.9
Benefit plan balance	$ 4.2	$ 3

SEGMENT REPORTING (Details)

SEGMENT REPORTING (Details) $ in Thousands	12 Months Ended
	Sep. 30, 2018USD ($)segment	Sep. 30, 2017USD ($)	Sep. 30, 2016USD ($)
Segment Reporting [Abstract]
Number of reportable segments (in segments) | segment	2
Segment Reporting Information [Line Items]
Revenues	$ 1,456,980	$ 1,485,350	$ 1,431,387
Income (loss) from operations:	244,534	257,235	261,143
Capital expenditures incurred:	122,802	101,533	48,962
Total assets:	2,312,119	2,235,681
Operating segments | Mohegan Sun
Segment Reporting Information [Line Items]
Revenues	1,068,892	1,079,920	1,022,076
Income (loss) from operations:	230,890	249,403	237,605
Capital expenditures incurred:	93,165	57,033	39,921
Total assets:	1,364,169	1,333,012
Operating segments | Mohegan Sun Pocono
Segment Reporting Information [Line Items]
Revenues	265,691	278,938	298,677
Income (loss) from operations:	37,541	33,145	41,445
Capital expenditures incurred:	9,889	6,897	7,575
Total assets:	581,079	582,241
Corporate and other
Segment Reporting Information [Line Items]
Revenues	21,289	21,385	19,133
Income (loss) from operations:	(23,897)	(25,313)	(17,907)
Capital expenditures incurred:	19,748	37,603	1,466
Total assets:	366,871	320,428
Inter-segment revenues
Segment Reporting Information [Line Items]
Revenues	$ (240)	$ (240)	$ (5,092)

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details) $ in Millions	12 Months Ended
	Sep. 30, 2018USD ($)
Commitments and Contingencies [Line Items]
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
Purchase obligation	49.2
Purchase obligation, due in next twelve months	$ 18.4
Slot Win Contributions
Commitments and Contingencies [Line Items]
Contribution determination criteria 1, percent of gross revenues from slot machines, lesser of	30.00%
Pennsylvania Slot Machine Tax
Commitments and Contingencies [Line Items]
Tax rate applied to percent of gross revenues from slot machines	52.00%
Slot machine operation fee	$ 10
Priority Distribution Agreement
Commitments and Contingencies [Line Items]
Annual initial amount of priority distribution payments	$ 40

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - USD ($) $ in Thousands	Dec. 04, 2018	Oct. 30, 2018	Sep. 30, 2018	Sep. 30, 2017
Subsequent Event [Line Items]
Long-term debt			$ 1,814,155	$ 1,651,209
Subsequent event | Credit facility | BIA Loan Guaranty Program (Second Guaranteed Credit Facility)
Subsequent Event [Line Items]
Long-term debt		$ 11,300
Salishan-Mohegan, LLC | Affiliated entity | Subsequent event
Subsequent Event [Line Items]
Repayment of debt, including accrued interest	$ 107,000

SCHEDULE II - VALUATION AND Q_2

SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS AND RESERVES (Details) - Reserves for uncollectible accounts - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balances at Beginning of Year	$ 20,785	$ 27,384	$ 42,335
Charges to Costs and Expenses	4,396	3,392	3,526
Deductions from Reserves	12,916	9,991	18,477
Balances at End of Year	12,265	20,785	27,384
Salishan-Mohegan, LLC
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Write-off of receivables	$ 10,300	$ 9,200	7,300
Wisconsin Tribal Gaming
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Write-off of receivables			$ 9,800