Mohegan Tribal Gaming Authority 10-K 20 Dec 19 2019 FY Annual report Financial data

DOCUMENT AND ENTITY INFORMATION

DOCUMENT AND ENTITY INFORMATION - USD ($)	12 Months Ended
	Sep. 30, 2019	Mar. 31, 2019
Document and Entity Information [Abstract]
Entity Registrant Name	MOHEGAN TRIBAL GAMING AUTHORITY
Entity Central Index Key	0001005276
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, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	FY
Amendment Flag	false
Entity Common Stock, Shares Outstanding	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, 2019	Sep. 30, 2018
Current assets:
Cash and cash equivalents	$ 130,138	$ 103,944
Restricted cash and cash equivalents	4,960	1,036
Accounts receivable, net of allowance for doubtful accounts of $11,715 and $12,265, respectively	52,764	44,532
Inventories	18,248	15,357
Due from Ontario Lottery and Gaming Corporation	10,946	0
Casino Operating and Services Agreement customer contract asset	3,004	0
Notes receivable	0	109,859
Other current assets	47,276	22,129
Total current assets	267,336	296,857
Restricted cash and cash equivalents	145,631	129,646
Property and equipment, net	1,520,687	1,395,369
Goodwill	0	39,459
Other intangible assets, net	455,265	403,495
Casino Operating and Services Agreement customer contract asset, net of current portion	50,192	0
Notes receivable	2,514	1,857
Other assets, net	69,971	45,436
Total assets	2,511,596	2,312,119
Current liabilities:
Current portion of long-term debt	76,909	73,232
Current portion of capital lease obligations	1,133	0
Trade payables	16,672	14,704
Accrued payroll	53,225	54,380
Construction payables	11,888	10,747
Accrued interest payable	19,804	19,418
Due to Ontario Lottery and Gaming Corporation	30,662	0
Other current liabilities	174,231	123,303
Total current liabilities	384,524	295,784
Long-term debt, net of current portion	1,832,248	1,740,923
Capital lease obligations, net of current portion	28,561	0
Build-to-suit liability	90,292	0
Other long-term liabilities	38,538	4,618
Total liabilities	2,374,163	2,041,325
Commitments and Contingencies
Capital:
Retained earnings	137,124	250,707
Accumulated other comprehensive income (loss)	(6,633)	11,062
Total capital attributable to Mohegan Tribal Gaming Authority	130,491	261,769
Non-controlling interests	6,942	9,025
Total capital	137,433	270,794
Total liabilities and capital	$ 2,511,596	$ 2,312,119

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2019	Sep. 30, 2018
Statement of Financial Position [Abstract]
Allowance for doubtful accounts receivable	$ 11,715	$ 12,265

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME (LOSS) AND COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2017
Revenues:
Revenues	$ 1,388,810	$ 1,456,980	$ 1,485,350
Less-Promotional allowances	0	(101,348)	(105,347)
Net revenues	1,388,810	1,355,632	1,380,003
Operating costs and expenses:
Advertising, general and administrative, including related party transactions of $43,826, $42,663 and $37,801, respectively	223,716	200,786	203,922
Corporate, including related party transactions of $5,825, $6,344 and $5,893, respectively	45,880	40,087	44,749
Depreciation and amortization	122,657	81,789	74,443
Impairment of Mohegan Sun Pocono's goodwill	39,459	0	0
Other, net, including related party transactions of $0, $1,343 and $0, respectively	9,273	13,220	2,230
Total operating costs and expenses	1,252,348	1,111,098	1,122,768
Income from operations	136,462	244,534	257,235
Other income (expense):
Interest income	6,803	15,468	13,732
Interest expense	(144,130)	(126,653)	(114,319)
Loss on modification and early extinguishment of debt	0	0	(74,888)
Other, net	(482)	(1,266)	(5,343)
Total other expense	(137,809)	(112,451)	(180,818)
Income (loss) before tax provision	(1,347)	132,083	76,417
Income tax provision	(1,029)	(475)	0
Net income (loss)	(2,376)	131,608	76,417
Income attributable to non-controlling interests	(169)	(1,054)	(972)
Net income (loss) attributable to Mohegan Tribal Gaming Authority	(2,545)	130,554	75,445
Comprehensive income (loss):
Foreign currency translation adjustment	(18,666)	9,362	(8,446)
Other	31	0	0
Other comprehensive income (loss)	(18,635)	9,362	(8,446)
Other comprehensive (income) loss attributable to non-controlling interests	940	(7,374)	4,465
Other comprehensive income (loss) attributable to Mohegan Tribal Gaming Authority	(17,695)	1,988	(3,981)
Comprehensive income (loss) attributable to Mohegan Tribal Gaming Authority	(20,240)	132,542	71,464
Gaming
Revenues:
Revenues	936,412	1,162,300	1,179,865
Operating costs and expenses:
Operating costs and expenses	551,738	655,956	670,692
Food and beverage
Revenues:
Revenues	157,544	88,247	90,310
Operating costs and expenses:
Operating costs and expenses	123,814	41,102	41,041
Hotel
Revenues:
Revenues	97,235	62,378	63,518
Operating costs and expenses:
Operating costs and expenses	42,476	27,756	27,713
Retail, entertainment and other
Revenues:
Revenues	197,619	144,055	151,657
Operating costs and expenses:
Operating costs and expenses	$ 93,335	$ 50,402	$ 57,978

CONSOLIDATED STATEMENTS OF IN_2

CONSOLIDATED STATEMENTS OF INCOME (LOSS) AND COMPREHENSIVE INCOME (LOSS) (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2017
Advertising, general and administrative	$ 223,716	$ 200,786	$ 203,922
Corporate	45,880	40,087	44,749
Other, net	9,273	13,220	2,230
Gaming
Operating costs and expenses	551,738	655,956	670,692
Hotel
Operating costs and expenses	42,476	27,756	27,713
Affiliated entity
Advertising, general and administrative	43,826	42,663	37,801
Corporate	5,825	6,344	5,893
Other, net	0	1,343	0
Affiliated entity | Gaming
Operating costs and expenses	2,809	4,766	4,469
Affiliated entity | Hotel
Operating costs and expenses	$ 8,645	$ 8,823	$ 8,806

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN CAPITAL - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2017	Oct. 01, 2018
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Total capital at beginning of period	$ 270,794	$ 309,169	$ 362,652
Cumulative-effect adjustment for the adoption of ASC 606 Revenue from Contracts with Customers				$ (41,575)
Net income (loss)	(2,376)	131,608	76,417
Foreign currency translation adjustment	(18,666)	9,362	(8,446)
Distributions to Mohegan Tribe	(60,000)	(60,000)	(60,000)
Redemption of membership interest in the Cowlitz Project	(10,000)		(68,511)
Ownership rights settlement related to Project Inspire		(6,147)	7,569
Redemption of membership interest in Project Inspire		(106,702)
Redemption of membership interest related to the New England Black Wolves franchise	75
Other	31	0	0
Total capital at end of period	137,433	270,794	309,169
Retained Earnings
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Total capital at beginning of period	250,707	196,645	249,102
Cumulative-effect adjustment for the adoption of ASC 606 Revenue from Contracts with Customers				(41,575)
Net income (loss)	(2,545)	130,554	75,445
Distributions to Mohegan Tribe	(60,000)	(60,000)	(60,000)
Redemption of membership interest in the Cowlitz Project	(4,114)		(67,390)
Redemption of membership interest in Project Inspire		(9,996)
Redemption of membership interest related to the New England Black Wolves franchise	(4,499)
Total capital at end of period	137,124	250,707	196,645
Accumulated Other Comprehensive Income
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Total capital at beginning of period	11,062	1,125	5,106
Foreign currency translation adjustment	(17,726)	1,988	(3,981)
Ownership rights settlement related to Project Inspire		271
Redemption of membership interest in Project Inspire		7,678
Other	31
Total capital at end of period	(6,633)	11,062	1,125
Total Capital Attributable to Mohegan Tribal Gaming Authority
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Total capital at beginning of period	261,769	197,770	254,208
Cumulative-effect adjustment for the adoption of ASC 606 Revenue from Contracts with Customers				$ (41,575)
Net income (loss)	(2,545)	130,554	75,445
Foreign currency translation adjustment	(17,726)	1,988	(3,981)
Distributions to Mohegan Tribe	(60,000)	(60,000)	(60,000)
Redemption of membership interest in the Cowlitz Project	(4,114)		(67,390)
Ownership rights settlement related to Project Inspire		271
Redemption of membership interest in Project Inspire		(2,318)
Redemption of membership interest related to the New England Black Wolves franchise	(4,499)
Other	31
Total capital at end of period	130,491	261,769	197,770
Non-controlling Interests
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Total capital at beginning of period	9,025	111,399	108,444
Net income (loss)	169	1,054	972
Foreign currency translation adjustment	(940)	7,374	(4,465)
Redemption of membership interest in the Cowlitz Project	(5,886)		(1,121)
Ownership rights settlement related to Project Inspire		(6,418)	7,569
Redemption of membership interest in Project Inspire		(104,384)
Redemption of membership interest related to the New England Black Wolves franchise	4,574
Total capital at end of period	6,942	9,025	111,399
Mohegan Tribe
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Distributions from Cowlitz Project	(730)	(6,496)	(512)
Mohegan Tribe | Retained Earnings
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Distributions from Cowlitz Project	(730)	(6,496)	(512)
Mohegan Tribe | Total Capital Attributable to Mohegan Tribal Gaming Authority
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Distributions from Cowlitz Project	(730)	$ (6,496)	$ (512)
Salishan Company, LLC
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Distributions from Cowlitz Project	(120)
Salishan Company, LLC | Retained Earnings
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Distributions from Cowlitz Project	(120)
Salishan Company, LLC | Total Capital Attributable to Mohegan Tribal Gaming Authority
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Distributions from Cowlitz Project	$ (120)

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS	12 Months Ended
	Sep. 30, 2019USD ($)	Sep. 30, 2018USD ($)	Sep. 30, 2017USD ($)
Cash flows provided by (used in) operating activities:
Net income (loss)	$ (2,376,000)	$ 131,608,000	$ 76,417,000
Adjustments to reconcile net income (loss) to net cash flows provided by operating activities:
Depreciation and amortization	122,657,000	81,789,000	74,443,000
Accretion of discounts	1,188,000	2,163,000	3,840,000
Amortization of discounts and debt issuance costs	19,562,000	15,485,000	7,192,000
Provision for (recovery of) losses on receivables	976,000	(5,937,000)	(5,838,000)
Impairment of Mohegan Sun Pocono's goodwill	39,459,000	0	0
Deferred income taxes	637,000	0	0
Loss on modification and early extinguishment of debt	0	0	65,216,000
Share-based compensation	0	0	7,569,000
Other, net	(888,000)	609,000	1,567,000
Changes in operating assets and liabilities, net of effect of the MGE Niagara Resorts acquisition:
Accounts receivable	(6,558,000)	(4,859,000)	(429,000)
Accrued interest on notes receivable related to the Cowlitz Project	71,579,000	(12,857,000)	(10,496,000)
Inventories	461,000	(405,000)	360,000
Due from Ontario Lottery and Gaming Corporation	(10,943,000)	0	0
Casino Operating and Services Agreement customer contract asset	(53,191,000)	0	0
Other assets	(3,646,000)	(5,050,000)	(2,559,000)
Trade payables	1,992,000	725,000	1,606,000
Accrued interest	387,000	391,000	13,515,000
Due to Ontario Lottery and Gaming Corporation	29,122,000	0	0
Other liabilities	(10,019,000)	11,048,000	1,833,000
Net cash flows provided by operating activities	200,399,000	214,710,000	234,236,000
Cash flows used in investing activities:
Purchases of property and equipment	(77,613,000)	(136,551,000)	(85,499,000)
Acquisition of the MGE Niagara Resorts, net of cash acquired	(72,287,000)	0	0
Proceeds from notes receivable related to the Cowlitz Project	32,026,000	0	0
Investments related to Project Inspire	(18,601,000)	0	0
Other, net	(7,105,000)	(8,265,000)	(17,735,000)
Net cash flows used in investing activities	(143,580,000)	(144,816,000)	(103,234,000)
Cash flows provided by (used in) financing activities:
Proceeds from line of credit	30,088,000	0	0
Proceeds from senior unsecured notes, net of discount	0	0	496,355,000
Other borrowings	11,335,000	42,264,000	14,700,000
Repayments of other long-term debt	(9,419,000)	(269,000)	(34,851,000)
Payments on capital lease obligations	(292,000)	0	(1,521,000)
Payments of distributions to affiliates	(60,000,000)	(60,000,000)	(60,000,000)
Redemption of Mohegan Tribe membership interest in the Cowlitz Project	(10,000,000)	0	0
Redemption of membership interest in Project Inspire	0	(106,702,000)	0
Payments of tender offer and repurchase costs	0	0	(50,308,000)
Payments of financing fees	(3,263,000)	(10,996,000)	(25,811,000)
Other, net	(1,527,000)	(1,527,000)	0
Net cash flows provided by (used in) financing activities	2,041,000	(83,990,000)	(175,133,000)
Net increase (decrease) in cash, cash equivalents, restricted cash and restricted cash equivalents	58,860,000	(14,096,000)	(44,131,000)
Effect of exchange rate on cash, cash equivalents, restricted cash and restricted cash equivalents	(12,757,000)	9,666,000	(7,621,000)
Cash, cash equivalents, restricted cash and restricted cash equivalents at beginning of year	234,626,000	239,056,000	290,808,000
Cash, cash equivalents, restricted cash and restricted cash equivalents at end of year	280,729,000	234,626,000	239,056,000
Cash and cash equivalents	130,138,000	103,944,000	88,953,000
Restricted cash and cash equivalents, current	4,960,000	1,036,000	899,000
Restricted cash and cash equivalents, non-current	145,631,000	129,646,000	149,204,000
Supplemental disclosures:
Cash paid for interest	123,731,000	111,172,000	93,816,000
Non-cash transactions:
MGE Niagara Resorts - recognition of build-to-suit and parking license assets and liabilities	95,534,000	0	0
Capital lease obligations incurred	29,986,000	0	0
Payment by third-party for interactive gaming and sports wagering licenses	18,000,000	0	0
Construction payables	11,888,000	10,747,000	24,496,000
Initial redemption liability	0	0	68,511,000
Conversion of redemption liability to redemption note payable	0	74,084,000	0
Ownership rights settlement related to Project Inspire	0	6,335,000	0
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	0	(100,190,000)
Credit Facility | Prior Senior Secured Credit Facility
Cash flows provided by (used in) financing activities:
Proceeds from line of credit	0	0	44,735,000
Repayments of line of credit	0	0	(57,735,000)
Credit Facility | Senior Secured Credit Facility
Cash flows provided by (used in) financing activities:
Proceeds from line of credit	1,258,939,000	1,382,631,000	1,049,366,000
Repayments of line of credit	(1,222,939,000)	(1,316,631,000)	(1,049,366,000)
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	0	(878,161,000)
Credit Facility | MGE Niagara Credit Facility
Cash flows provided by (used in) financing activities:
Proceeds from line of credit	75,220,000	0	0
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	0	79,800,000	1,219,115,000
Repayments of line of credit	(64,307,000)	(86,064,000)	(55,949,000)
Non-cash transactions:
Senior secured credit facility reductions	13,295,000	18,858,000	0
Convertible Debenture | MGE Niagara Credit Facility
Cash flows provided by (used in) financing activities:
Repayments of line of credit	(944,000)	0	0
2016 7 7/8% Senior Unsecured Notes
Cash flows provided by (used in) financing activities:
Repayments of other long-term debt	0	0	(685,000,000)
Mohegan Tribe
Cash flows provided by (used in) financing activities:
Payments of distributions to affiliates	(730,000)	(6,496,000)	(512,000)
Salishan Company, LLC
Cash flows provided by (used in) financing activities:
Payments of distributions to affiliates	$ (120,000)	$ 0	$ 0

ORGANIZATION

ORGANIZATION	12 Months Ended
	Sep. 30, 2019
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. 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 Mohegan Tribal Gaming Authority, are generally not subject to federal, state or local income taxes. However, MGE Niagara Entertainment Inc. (“MGE Niagara”), a wholly-owned subsidiary, is subject to tax in Ontario, Canada, and certain non-tribal entities are subject to state or local income taxes in the United States. In June 2017, the Mohegan Tribal Gaming Authority announced a corporate effort to align its brand image with its expanding business and, accordingly rebranded, is now doing business as Mohegan Gaming & Entertainment (the “Company”). The Company is primarily engaged in the ownership, operation and development of integrated entertainment facilities both domestically and internationally, 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. In September 2018, MGE Niagara, was selected by the Ontario Lottery and Gaming Corporation (the “OLG”) to be the service provider for the Niagara Fallsview Casino Resort, Casino Niagara and the future 5,000 -seat Niagara Falls Entertainment Centre, all in Niagara Falls, Canada (the “MGE Niagara Resorts”). On June 11, 2019 (the “Closing Date”), MGE Niagara completed the acquisition of the MGE Niagara Resorts (the “Acquisition”) and assumed the day-to-day operations of the properties under the terms of a 21 -year Casino Operating and Services Agreement (the “COSA”) with the OLG. The Company also owns 100% 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 Salishan-Mohegan Development Company, LLC (“SMDC”), 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, 2019
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. The accounts of MGE Niagara are consolidated into the accounts of the Company as MGE Niagara is a variable interest entity and the Company is deemed to be the primary beneficiary of MGE Niagara. 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. 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. 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. 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 related to the acquisition of Mohegan Sun Pocono and was not subject to amortization, but was assessed at least annually for impairment by comparing its fair value to its carrying value. As of September 30, 2018, the Company assessed the goodwill, which totaled $39.5 million , for impairment and determined that its fair value exceeded its carrying value. The fair value was estimated utilizing the income approach (discounted cash flow method). As of September 30, 2019 , the Company assessed the goodwill for impairment and determined that its fair value was less than its carrying value. The fair value was estimated utilizing a combination of the income approach (discounted cash flow method) and the market approach (guideline public company method). Accordingly, the Company determined that the goodwill was fully impaired and recorded an impairment charge of $39.5 million in its fourth quarter of fiscal 2019. The amount of the impairment loss was calculated as the excess of the asset’s carrying value over its fair value. The impairment was primarily driven by a continued decline in gaming revenues, a higher weighted average cost of capital utilized for the cash flow valuation and lower operating income growth rates . Other Intangible Assets Other intangible assets consist primarily of Mohegan Sun's trademark and Mohegan Sun Pocono's slot machine, table game, interactive gaming and sports wagering licenses. These intangible assets all have indefinite lives. Pursuant to a five-year, extendable agreement between Mohegan Sun Pocono and Unibet Interactive Inc. (“Unibet”), a subsidiary of the Kindred Group, Unibet paid an $8.0 million interactive gaming license fee in January 2019 and a $10.0 million sports wagering license fee in July 2019 to the Pennsylvania Gaming Control Board (the “PGCB”) on behalf of Mohegan Sun Pocono and became licensed as a sports wagering and interactive gaming operator by the PGCB in association with operating certificates issued to Mohegan Sun Pocono. The Company recorded these license fees, which are reimbursable to Unibet under certain conditions, as intangible assets with corresponding customer contract liabilities as Unibet is deemed to be a customer of Mohegan Sun Pocono with respect to these gaming activities. Other intangible assets also include certain rights acquired under the COSA, which include, among other things, the rights to use trade names, player databases and licenses, as well as the rights to operate a parking lot and to use a parking garage adjacent to Casino Niagara. The COSA rights intangible asset and the parking rights intangible asset are being amortized over the term of the COSA on a straight-line basis. Intangible assets with indefinite lives are assessed at least annually for impairment by comparing their fair value to their carrying value. As of September 30, 2019 and 2018, the Company assessed its indefinite live intangible assets for impairment and determined that no impairment existed. Intangible assets with finite lives are assessed for impairment whenever events or circumstances indicate that the carrying amount of the asset may not be recoverable. If necessary, an impairment loss is recognized when the carrying amount of the asset exceeds the estimated undiscounted cash flows used in determining the fair value of the asset. The amount of the impairment loss is calculated as the excess of the asset’s carrying value over its fair value. Fair value is estimated utilizing a discounted cash flow model. As of September 30, 2019 , the Company assessed its finite life 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. Such 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 Reserves 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 estimated settlements of known claims, as well as estimates of incurred but not reported claims. These reserves are recorded within other current liabilities. In estimating self-insurance reserves, 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. Leases The Company accounts for leases in accordance with guidance provided by Accounting Standards Codification (“ASC”) Topic 840, “Leases” (“ASC 840”), which requires that leases be evaluated and classified as operating leases or capital leases for financial reporting purposes. Leases that meet one or more of the capital lease criteria under this guidance are recorded as capital leases. All other leases are recorded as operating leases. Capital leases are initially recorded at the lower of the fair value of the leased assets or the present value of future minimum lease payments and are amortized in accordance with guidance provided by ASC Topic 840-30, “Leases - Capital Leases”. Revenue Recognition The Company recognizes gaming revenues as amounts wagered less prizes paid out. The Company utilizes a deferred revenue model to reduce gaming revenues by the estimated fair value of loyalty points earned by patrons and recognizes the related revenues when such loyalty points are redeemed. The deferred revenue liability is based on the estimated stand-alone selling price (“SSP”) of loyalty points earned after factoring in the likelihood of redemption. Revenues from food and beverage, hotel, retail, entertainment and other services, including revenues associated with loyalty point redemptions, 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. MGE Niagara operates the MGE Niagara Resorts under the terms of the COSA. Pursuant to the laws of Canada and Ontario, the OLG retains legal authority to conduct and manage lottery schemes on behalf of the Ontario government. MGE Niagara is acting as a service provider to the OLG under the COSA and, therefore, recognizes gaming revenues net of amounts due to the OLG. MGE Niagara retains all non-gaming revenues and recognizes these amounts on a gross basis. The COSA represents a series of distinct goods and services and, therefore, is deemed to be a single performance obligation. The transaction price under the COSA includes both fixed and variable consideration. The fixed consideration is comprised of an annual service provider fee and additional consideration for permitted capital expenditures up to an annual cap. The fixed consideration is recognized as revenue on a straight line basis over the term of the COSA. The variable consideration consists of 70% of gaming revenues (as defined under the COSA), in excess of a guaranteed annual minimum amount payable to the OLG (the “Threshold”). Annual Threshold amounts are contractually established and vary from year to year. If gaming revenues are less than the Threshold for any given year, the Company is obligated to make a payment to cover the related shortfall. The variable consideration is recognized as revenue as services are rendered under the terms of the COSA. The Company measures its progress in satisfying this performance obligation based on the output method, which aligns with the benefits provided to the OLG. Projected revenues are estimated based on the most likely amount within a range of possible outcomes to the extent that a significant reversal in the amount of cumulative revenues recognized is not probable of occurring. The difference between revenues recognized and cash received is recorded as an asset or a liability and classified as short-term or long-term based upon the anticipated timing of reversal. In the event an asset is recorded, such asset is assessed at least annually for impairment. Due from/to Ontario Lottery and Gaming Corporation On a bi-weekly basis, the OLG remits estimated amounts due to MGE Niagara pursuant to the terms of the COSA. Any such remittance that is due but not yet received is recorded within due from Ontario Lottery and Gaming Corporation. Differences between actual and estimated amounts due are separately settled with the OLG on an annual basis, however, a quarterly interim reconciliation process is available. As of September 30, 2019, the settlement amount owed to the OLG is recorded within due to Ontario Lottery and Gaming Corporation. Gaming Costs and Expenses Gaming costs and expenses primarily represent portions of gaming revenues that must be paid to the State of Connecticut and the PGCB. Gaming costs and expenses also include, among other things, payroll costs, expenses associated with the operation of slot machines, table games, poker, live harness racing, racebook and sportsbook, certain marketing expenditures and promotional expenses related to certain loyalty point 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 $27.7 million , $27.5 million and $27.4 million for the fiscal years ended September 30, 2019 , 2018 and 2017 , 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 $8.5 million , $5.5 million and $2.2 million for the fiscal years ended September 30, 2019 , 2018 and 2017 , respectively, and were recorded within other, net. Income Taxes The Company accounts for income taxes in accordance with ASC Topic 740, “Income Taxes” (“ASC 740”). Under ASC 740, deferred tax assets and liabilities are determined based on the differences between the financial statement carrying amounts and the tax bases of existing assets and liabilities, and are measured at the prevailing enacted tax rates that will be in effect when these differences are settled or realized. ASC 740 requires that deferred tax assets be reduced by a valuation allowance if it is more-likely-than-not that some portion, or all, of the deferred tax assets will not be realized. ASC 740 also creates a single model to address uncertainty in tax positions and clarifies the accounting for uncertainty in income taxes recognized in an entity’s financial statements by prescribing the minimum recognition threshold a tax position is required to meet before being recognized in the entity's financial statements. In addition, ASC 740 provides guidance with respect to de-recognition, measurement, classification, interest and penalties, accounting in interim periods and disclosure requirements. As of September 30, 2019, the Company’s uncertain tax positions were insignificant. Foreign Currency The financial position and operating results 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 recorded as a component of accumulated other comprehensive income. Business Acquisitions The Company accounts for business acquisitions using the acquisition method of accounting, which requires that assets acquired and liabilities assumed be recognized at fair value as of the acquisition date. The purchase price of business acquisitions is allocated to the tangible and identifiable intangible assets acquired and liabilities assumed based on estimated fair values and any excess purchase price over the tangible and identifiable assets acquired and liabilities assumed, if any, is recorded as goodwill. The Company may use independent valuation specialists to assist in determining the estimated fair values of assets acquired and liabilities assumed, which could require certain significant management assumptions and estimates. 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 and trade payables approximates fair value. The estimated fair values of the Company's long-term debt were as follows (in thousands): September 30, 2019 Carrying Value Fair Value Senior secured credit facility - revolving (1) $ 102,000 $ 96,645 Senior secured credit facility - term loan A (1) 263,829 257,342 Senior secured credit facility - term loan B (1) 805,394 759,618 2016 7 7/8% senior unsecured notes (1) 490,435 481,250 MGE Niagara Resorts credit facility - term loan (1) 73,564 74,566 MGE Niagara Resorts convertible debenture (2) 30,204 30,204 Mohegan Expo credit facility (3) 29,357 30,282 Guaranteed credit facility (3) 31,840 33,031 Redemption note payable (3) 81,329 81,329 Other (3) 1,205 1,205 Long-term debt $ 1,909,157 $ 1,845,472 ________ (1) Estimated fair values were based on Level 2 inputs (quoted market prices or prices of similar instruments) on or about September 30, 2019 . (2) Estimated fair value was based on Level 3 inputs (changes in market conditions) from date of issuance (June 11, 2019) to September 30, 2019. (3) Estimated fair values were based on Level 3 inputs (present value of future payments discounted to carrying value) as of September 30, 2019.

NEW ACCOUNTING STANDARDS

NEW ACCOUNTING STANDARDS	12 Months Ended
	Sep. 30, 2019
Accounting Changes and Error Corrections [Abstract]
New Accounting Standards	NEW ACCOUNTING STANDARDS: The following accounting standards were adopted during the fiscal year ended September 30, 2019: ASU 2014-09 In May 2014, the Financial Accounting Standards Board (the “FASB”) issued Accounting Standards Update (“ASU”) 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. Effective October 1, 2018, the Company adopted ASC 606, on a modified retrospective basis, for all contracts at the date of initial adoption. The Company recognized the cumulative-effect of initially adopting ASC 606 as a decrease to retained earnings and a corresponding increase to other current liabilities. Comparative information for the fiscal years ended September 30, 2018 and 2017 has not been restated and continues to be reported under accounting standards in effect for those periods. The adoption of ASC 606 did not have a material effect on the Company’s net income for the fiscal year ended September 30, 2019. The cumulative-effect of initially adopting ASC 606 was as follows (in thousands): September 30, 2018 ASC 606 Adjustment October 1, 2018 Other current liabilities $ 123,303 $ 41,575 $ 164,878 Retained earnings $ 250,707 $ (41,575 ) $ 209,132 The impact of adopting ASC 606 was as follows (in thousands): Balance under ASC 606 Balance without ASC 606 Impact of Change September 30, 2019 September 30, 2019 Higher/ (Lower) Other current liabilities $ 174,231 $ 135,778 $ 38,453 Retained earnings $ 137,124 $ 175,577 $ (38,453 ) The impact of adopting ASC 606 on the accompanying consolidated statement of income for the fiscal year ended September 30, 2019 was as follows (in thousands): Promotional Promotional Gross vs. Net Impact of Balance Loyalty Allowances Allowances Cash Presentation Balance Change under Points (Discretionary) (Non-Discretionary) Giveaways and Other without Higher/ ASC 606 (1) (2) (2) (3) (4) ASC 606 (Lower) Revenues: Gaming $ 936,412 $ 2,688 $ (178,234 ) $ (62,678 ) $ (7,683 ) $ 21,844 $ 1,160,475 $ (224,063 ) Food and beverage 157,544 — 41,758 — — 3,976 111,810 45,734 Hotel 97,235 — 24,394 — — 676 72,165 25,070 Retail, entertainment and other 197,619 — 19,787 5,619 — (5,785 ) 177,998 19,621 Gross revenues 1,388,810 2,688 (92,295 ) (57,059 ) (7,683 ) 20,711 1,522,448 (133,638 ) Less-Promotional allowances — — 97,343 23,505 — 2,309 (123,157 ) 123,157 Net revenues 1,388,810 2,688 5,048 (33,554 ) (7,683 ) 23,020 1,399,291 (10,481 ) Operating costs and expenses: Gaming 551,738 (447 ) (21,730 ) (131,384 ) (7,683 ) 22,544 690,438 (138,700 ) Food and beverage 123,814 — 26,467 41,879 — 3,926 51,542 72,272 Hotel 42,476 — — 12,099 — 675 29,702 12,774 Retail, entertainment and other 93,335 — 311 43,852 — (4,616 ) 53,788 39,547 Advertising, general and administrative 223,716 — — — — 491 223,225 491 Corporate 45,880 — — — — — 45,880 — Depreciation and amortization 122,657 — — — — — 122,657 — Impairment of Mohegan Sun Pocono's goodwill 39,459 — — — — — 39,459 — Other, net 9,273 — — — — — 9,273 — Total operating costs and expenses 1,252,348 (447 ) 5,048 (33,554 ) (7,683 ) 23,020 1,265,964 (13,616 ) Income from operations $ 136,462 $ 3,135 $ — $ — $ — $ — $ 133,327 $ 3,135 The items most significantly impacted by the adoption of ASC 606 were as follows: (1) ASC 606 modified the accounting related to loyalty points. The Company’s loyalty reward programs allow patrons to utilize their reward membership cards to earn loyalty points that are redeemable for complimentary items such as food and beverage, lodging and retail products. Under ASC 606, the Company is required to utilize a deferred revenue model to reduce gaming revenues by the estimated fair value of loyalty points earned by patrons and recognize the related revenues when such loyalty points are redeemed. The deferred revenue liability is based on the estimated SSP of loyalty points earned after factoring in the likelihood of redemption. Prior to the adoption of ASC 606, the liability for unredeemed loyalty points was estimated based on expected redemption rates and estimated costs of the goods and services to be provided. (2) ASC 606 modified the accounting related to promotional allowances. The Company no longer recognizes revenues for complimentary items provided to patrons or for goods and services provided to patrons in connection with loyalty point redemptions as gross revenues with a corresponding offset to promotional allowances to arrive at net revenues. The majority of such amounts previously recorded within promotional allowances now offset gaming revenues based on an allocation of revenues to performance obligations utilizing SSP. These changes resulted in the elimination of promotional allowances and the reclassification of revenues between the various revenue line items. (3) ASC 606 modified the accounting related to cash giveaways. The Company now records cash giveaways as a reduction to gaming revenues. Prior to the adoption of ASC 606, the Company recorded cash giveaways as expenses. This change resulted in decreases in both gaming revenues and expenses. (4) ASC 606 modified gross versus net presentation related to certain fees. The Company now records mandatory service charges on food and beverage items and wide area progressive operator fees on a gross basis, with amounts received from patrons recorded as revenues and the corresponding amounts paid recorded as expenses. This change resulted in increases in both revenues and expenses. The Company’s revenues from contracts with customers consist of gaming, including racing and sports betting, food and beverage, hotel, retail, entertainment and convention related transactions, as well as management and development services related to management and development contracts with third-party facilities. The transaction price in a gaming contract is the difference between gaming wins and losses, not the total amount wagered. The transaction price in a racing contract, inclusive of live racing at the Company’s facilities, as well as import and export arrangements, is the commission received from the pari-mutuel pool less contractual fees and obligations, which primarily consist of purse funding requirements, simulcasting fees, tote fees and certain pari-mutuel taxes that are directly related to racing operations. The transaction price in sports betting is the share of the revenues the Company expect to collect as the agent. The transaction prices in food and beverage, hotel, retail, entertainment and convention contracts are the net amounts collected for such goods and services. Sales and other taxes collected on behalf of governmental authorities are accounted for on a net basis and are not recorded within revenues or expenses. The transaction prices in management and development service contracts are the amounts collected for services rendered in accordance with contractual terms, inclusive of reimbursable costs and expenses. Gaming transactions involve two performance obligations for patrons participating in the Company’s loyalty reward programs and a single performance obligation for patrons that do not participate. The Company applies a practical expedient by accounting for gaming contracts on a portfolio basis, as such contracts share similar characteristics. The effects on the Company's consolidated financial statements under this approach do not differ materially versus under an individual contract basis. Revenues allocated to gaming performance obligations are recognized when gaming occurs as such activities are settled immediately. Revenues allocated to the loyalty points deferred revenue liability are recognized when loyalty points are redeemed. The deferred revenue liability is based on the estimated SSP of the loyalty points earned after factoring in the likelihood of redemption. Food and beverage, hotel, retail, entertainment and convention transactions have been determined to be separate, stand-alone performance obligations and revenues for such contracts are recognized when the related goods and services are transferred to patrons. Revenues from contracts which include a combination of these transactions are allocated on a pro rata basis based on the SSP of the goods and services. Management and development services have been determined to be separate, stand-alone performance obligations and revenues for such contracts are recognized when the related services are performed. Revenue Disaggregation The Company is primarily engaged in the ownership, operation and development of integrated entertainment facilities both domestically and internationally. The Company’s current operations are focused within Connecticut and Pennsylvania. The Company also currently manages other gaming facilities elsewhere within the United States and Canada (refer to Note 4). The Company generates revenues by providing the following types of goods and services: gaming, food and beverage, hotel, retail, entertainment and other and management and development. Revenue disaggregation by geographic location and revenue type for the fiscal year ended September 30, 2019 was as follows (in thousands): Connecticut Pennsylvania Canada (Mohegan Sun) (Mohegan Sun Pocono) (MGE Niagara Resorts) (1) (2) Other Gaming $ 654,273 $ 211,800 $ 70,339 $ — Food and beverage 114,446 22,981 20,319 (202 ) Hotel 84,543 8,246 4,451 (5 ) Retail, entertainment and other 138,781 8,027 17,416 1,206 Management, development and other — — — 32,429 Net revenues $ 992,043 $ 251,054 $ 112,525 $ 33,428 _________ (1) Represents revenues from the MGE Niagara Resorts from June 11, 2019 through September 30, 2019. (2) Gaming revenues represent revenues earned under the COSA (refer to Note 2). Contract and Contract-related Assets As of September 30, 2019, contract assets related to the COSA totaled $53.2 million (refer to Note 2). Contract and Contract-related Liabilities A difference may exist between the timing of cash receipts from patrons and the recognition of revenues, resulting in a contract or contract-related liability. In general, the Company has three types of such liabilities: (1) outstanding gaming chips and slot tickets liability, which represents amounts owed in exchange for outstanding gaming chips and slot tickets held by patrons; (2) loyalty points deferred revenue liability, as discussed above; and (3) patron advances and other liability, which primarily represents funds deposited in advance by patrons for gaming and advance payments by patrons for goods and services such as advance ticket sales, deposits on rooms and convention space and gift card purchases. These liabilities are generally expected to be recognized as revenues within one year and are recorded within other current liabilities. The following table summarizes these liabilities (in thousands): September 30, 2019 October 1, 2018 Outstanding gaming chips and slot tickets liability $ 7,968 $ 3,298 Loyalty points deferred revenue liability 40,968 42,314 Patron advances and other liability 22,312 17,530 Total $ 71,248 $ 63,142 As of September 30, 2019, the $18.0 million in customer contract liabilities related to Mohegan Sun Pocono's revenue sharing agreement with Unibet are primarily recorded within other long-term liabilities (refer to Note 2). ASU 2016-18 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. The Company adopted 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 are no longer recorded within investing activities and, as such, the details of such transfers are not reported as cash flow activities in the statement of cash flows. This resulted in increases in net cash flows used in investing activities of $28.9 million and $49.5 million for the fiscal years ended September 30, 2018 and 2017, respectively. The following accounting standards will be adopted in future reporting periods: ASU 2016-02 In February 2016, the FASB issued ASU 2016-02, “Leases (Topic 842)” (“ASU 2016‑02”), which will require, among other things, lessees to recognize a right-of-use (“ROU”) asset and a lease liability for leases with terms in excess of 12 months and the disclosure of information about leasing arrangements. In July 2018, the FASB issued ASU No. 2018-11, “Leases (Topic 842): Targeted Improvements” (“ASU 2018‑11”) and ASU No. 2018-10, “Codification Improvements to Topic 842, Leases”, which clarified various aspects of the new standard. ASU 2016‑02 is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018, with early adoption permitted. The provisions of ASU 2016-02 are effective for the Company’s fiscal year beginning October 1, 2019, including interim periods. The Company plans to elect the package of practical expedients included in this guidance, which allows it to: (i) not reassess whether any expired or existing contracts contain leases, (ii) not reassess the lease classification for any expired or existing leases, (iii) account for a lease and non-lease component as a single component for certain classes of assets and (iv) not reassess the initial direct costs for existing leases. In addition, the Company does not plan to recognize short-term leases on its balance sheets. ASU 2018-11 added a transition option which allows for the recognition of a cumulative effect adjustment to the opening balance of retained earnings in the period of adoption without recasting prior period financial statements. The Company plans to elect this transition option. The adoption of ASU 2016-02 is expected to have a material impact on the Company’s financial statements and related disclosures. Upon adoption, the Company will recognize ROU assets and related lease liabilities for each of its lessee arrangements. The adoption of this standard will not impact the Company’s compliance with its financial covenants under its current debt agreements. ASU 2018-13 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 required by this new standard require retrospective adoption, while other changes must be adopted prospectively. The Company is currently evaluating the impact ASU 2018-13 will have on its financial statement disclosures.

MGE NIAGARA RESORTS

MGE NIAGARA RESORTS	12 Months Ended
	Sep. 30, 2019
Business Combinations [Abstract]
MGE NIAGARA RESORTS	MGE NIAGARA RESORTS: In September 2018, MGE Niagara was selected by the OLG to be the service provider for the MGE Niagara Resorts. Following its selection, MGE Niagara entered into a Transition and Asset Purchase Agreement with the OLG and the Ontario Gaming Assets Corporation. Pursuant to the terms of this agreement, MGE Niagara agreed to acquire certain assets associated with the MGE Niagara Resorts and to perform certain transition activities in order to facilitate the transition of the operational responsibilities from the previous operator to MGE Niagara. On the Closing Date, MGE Niagara completed the Acquisition, assumed the day-to-day operations of the properties under the terms of the COSA and engaged in a series of transactions related thereto, including the following: • Entered into a lease agreement with the OLG to lease the Fallsview Casino Resort and related administrative office space. This lease agreement requires MGE Niagara to make monthly payments of 2.2 million Canadian dollars ( $1.7 million as of September 30, 2019) until the end of the lease term on March 31, 2040. This lease is classified as an operating lease in accordance with guidance provided by ASC 840. • Entered into a lease agreement with a third-party investor to lease Casino Niagara and related license agreements to operate an adjacent parking lot and the right for patrons to use an adjacent parking garage. The lease agreement requires MGE Niagara to make monthly payments of approximately 500,000 Canadian dollars (approximately $378,000 as of September 30, 2019) until the end of the lease term on March 31, 2040 in exchange for the rights under the lease and licenses. The present value of the future payments was allocated to the respective rights based upon their relative fair value and, in accordance with guidance provided by ASC 840 and ASC Topic 360, “Intangibles - Goodwill and Other”, accounted for as follows: (i) 36.9 million Canadian dollars ( $27.9 million as of September 30, 2019) represents the Casino Niagara lease, which is classified as a capital lease, (ii) 6.9 million Canadian dollars ( $5.2 million as of September 30, 2019) represents an intangible asset, which is being amortized over the term of the lease on a straight-line basis and (iii) the residual allocation of the lease payments is classified as an operating land lease. • Committed to enter into a lease agreement with a third-party to lease the Niagara Falls Entertainment Centre following the completion of its construction, both of which are expected to occur in 2020. Rental payments are still to be determined. The Company is deemed, for accounting purposes only, to be the owner of this construction project, despite not being the legal owner. Accordingly, the Company capitalized 119.6 million Canadian dollars ( $90.3 million as of September 30, 2019) for amounts paid as a build-to-suit asset within property and equipment, net and recorded a corresponding build-to-suit liability. The purchase price of the Acquisition was approximately 96 million Canadian dollars (approximately $72 million ), net of cash acquired of approximately 57 million Canadian dollars (approximately $43 million ). MGE Niagara funded the Acquisition with proceeds from borrowings under a 100.0 million Canadian dollar term loan facility, the issuance of a 40.0 million Canadian dollar convertible debenture to a third-party investor and a 60.0 million Canadian dollar investment by the Company (refer to Note 9). The Acquisition was accounted for as a purchase of a business under the acquisition method of accounting in accordance with guidance provided by ASC Topic 805, “Business Combinations”. While no material adjustments are expected, the purchase price allocation is not final. This allocation will be finalized during the Company's first quarter of fiscal 2020. The following table summarizes the preliminary allocation of the purchase price to the estimated fair values of the assets acquired and liabilities assumed on June 11, 2019 (in thousands): June 11, 2019 Accounts receivable $ 1,448 Inventories 3,410 Other current assets 15,983 Property and equipment 50,282 Intangible asset 16,689 Other current liabilities (15,525 ) Total $ 72,287 The below unaudited pro forma financial information was prepared as if the Acquisition, the financing to fund the Acquisition and the lease transactions, all described above, had occurred on October 1, 2016. Unaudited pro forma financial information does not necessarily represent results that may occur in the future. The following unaudited pro forma financial information includes historical financial results of the MGE Niagara Resorts prior to the Acquisition, adjusted to include the Company's share of revenues earned under the COSA which are recorded on a net basis (refer to Note 2), along with other adjustments directly attributable to the Acquisition, including interest expense and depreciation (in thousands, unaudited): For the For the For the Fiscal Year Ended Fiscal Year Ended Fiscal Year Ended September 30, 2019 September 30, 2018 September 30, 2017 Net revenues $ 1,620,921 $ 1,728,155 $ 1,746,601 Net income (loss) attributable to Mohegan Tribal Gaming Authority $ (13,263 ) $ 137,506 $ 90,432

COWLITZ PROJECT

COWLITZ PROJECT	12 Months Ended
	Sep. 30, 2019
Cowlitz Project
Schedule of Long-term Development Projects [Line Items]
COWLITZ PROJECT	COWLITZ PROJECT: On January 1, 2019, the Mohegan Tribe exchanged its interest in Salishan-Mohegan and SMDC for total consideration of $10.0 million , which the Company believes represented its fair value. Accordingly, the Company now owns 100% of Salishan-Mohegan, which developed and currently manages the Cowlitz Project. The Cowlitz Project opened in April 2017. Through SMDC, Salishan-Mohegan, along with Salishan Company, LLC (“Salishan Company”), an unrelated entity, also holds the development rights to any future development at ilani Casino Resort. Under the terms of Salishan-Mohegan's development agreements, development fees of $976,000 , $570,000 and $7.3 million were earned for the fiscal years ended September 30, 2019 , 2018 and 2017 , 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 $27.9 million , $13.5 million and $6.0 million for the fiscal years ended September 30, 2019 , 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, the Salishan-Mohegan notes, including accrued interest at an annual rate of approximately 13.0% , totaled $104.4 million and were recorded within notes receivable. On December 4, 2018, the Company received $106.6 million from the Cowlitz Tribal Gaming Authority. This amount represented the full repayment of the then-outstanding Salishan-Mohegan notes and accrued interest, through the repayment date, totaling $32.0 million and $74.6 million , respectively. 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 (“Salishan Company”) 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 amount of the redemption liability approximated the carrying value of Salishan Company's membership interest at the redemption date and, accordingly, no gain or loss was recorded in connection with this transaction. The redemption liability is payable through a promissory note (the “Redemption Note Payable”) issued by Salishan-Mohegan. The Redemption Note Payable is payable in 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.

PROJECT INSPIRE

PROJECT INSPIRE	12 Months Ended
	Sep. 30, 2019
Project Inspire
Schedule of Long-term Development Projects [Line Items]
PROJECT INSPIRE	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 foreigner-only 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. Portions of the parcel of land covered by the lease will be released to Inspire Integrated Resort for development as the various phases of the project are approved by local authorities. Rental payments for each phase commence upon their respective initial operation commencement date, as defined, and will be based upon the governmentally appraised value of the project at such time. The overall term of the lease ends on the date which is the fiftieth anniversary of the operation commencement date, with a renewal option for an additional 49 years . In March 2019, the Company received the necessary approvals for the initial phase of the project and, as a result, it was granted control of the related portion of the overall parcel of land. Accordingly, for accounting purposes, the lease term for this portion of land commenced on such date and the Company began recognizing rental expense and a corresponding long-term lease liability. Rental expense is being recognized on a straight-line basis over the lease term, as defined above. Rental expense totaled $1.8 million for the fiscal year ended September 30, 2019 and was recorded within pre-opening costs and expenses. 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 Topic 810, “Consolidation”, 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.

PROPERTY AND EQUIPMENT, NET

PROPERTY AND EQUIPMENT, NET	12 Months Ended
	Sep. 30, 2019
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, 2019 September 30, 2018 Land $ 44,848 $ 44,848 Land improvements 100,879 100,879 Buildings and improvements 1,839,872 1,816,229 Build-to-suit asset 93,828 — Furniture and equipment 660,936 594,106 Construction in process (1) 103,327 74,630 Subtotal 2,843,690 2,630,692 Less: accumulated depreciation (1,323,003 ) (1,235,323 ) Property and equipment, net $ 1,520,687 $ 1,395,369 _________ (1) As of September 30, 2019 and 2018, Project Inspire related construction in process totaled $99.3 million and $71.5 million , respectively. Depreciation expense totaled $121.8 million , $81.3 million and $73.9 million for the fiscal years ended September 30, 2019 , 2018 and 2017 , respectively. In fiscal 2019, the Company made an out-of-period correction, which increased depreciation and amortization expense by $6.3 million . This adjustment resulted from the assignment, in a prior year, of an incorrect useful life to depreciate a long lived asset related to tenant allowances. In fiscal 2019, the Company also committed to a plan to repurpose the recently closed Casino of the Wind section of Mohegan Sun. In connection with this decision, the Company determined that certain assets related to the Casino of the Wind had no alternative future use. Accordingly, depreciation on these assets was accelerated, which increased depreciation and amortization expense by $21.6 million .

OTHER INTANGIBLE ASSETS, NET

OTHER INTANGIBLE ASSETS, NET	12 Months Ended
	Sep. 30, 2019
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, 2019 September 30, 2018 Mohegan Sun trademark (1) $ 119,692 $ 119,692 Mohegan Sun Pocono slot machine, table game, interactive gaming and sports wagering licenses (1) 298,500 280,500 MGE Niagara Resorts Casino Operating and Services Agreement rights (2) 16,753 — Other 25,889 8,485 Subtotal 460,834 408,677 Less: accumulated amortization (5,569 ) (5,182 ) Other intangible assets, net $ 455,265 $ 403,495 ____________ (1) Indefinite lives (refer to Note 2). (2) 21 -year useful life (refer to Note 2). Amortization expense totaled $738,000 , $413,000 and $411,000 for the fiscal years ended September 30, 2019, 2018 and 2017, respectively.

LONG-TERM DEBT

LONG-TERM DEBT	12 Months Ended
	Sep. 30, 2019
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 $ 102,000 $ 66,000 Senior Secured Credit Facility - Term Loan A, net of discount and debt issuance costs of $4,236 and $6,661, respectively 263,829 311,466 Senior Secured Credit Facility - Term Loan B, net of discount and debt issuance costs of $16,925 and $20,571, respectively 805,394 810,430 2016 7 7/8% Senior Unsecured Notes, net of discount and debt issuance costs of $9,565 and $11,033, respectively 490,435 488,967 MGE Niagara Resorts Credit Facility - Term Loan, net of debt issuance costs of $1,002 73,564 — MGE Niagara Resorts Convertible Debenture 30,204 — Mohegan Expo Credit Facility, net of debt issuance costs of $925 and $1,319, respectively 29,357 31,980 Guaranteed Credit Facility, net of debt issuance costs of $1,191 and $1,262, respectively 31,840 22,403 Redemption Note Payable, net of discount of $23,905 and $33,635, respectively 81,329 81,165 Other 1,205 1,744 Long-term debt 1,909,157 1,814,155 Less: current portion of long-term debt (76,909 ) (73,232 ) Long-term debt, net of current portion $ 1,832,248 $ 1,740,923 Maturities of long-term debt are as follows (in thousands): Fiscal Years 2020 $ 76,909 2021 74,129 2022 364,077 2023 38,256 2024 883,072 Thereafter 530,463 Total $ 1,966,906 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 years ended September 30, 2019 and 2018, there were no mandatory repayments. For the fiscal year ended September 30, 2017, mandatory repayments totaled $29.9 million . As of September 30, 2019 , letters of credit issued under the Revolving Facility totaled $2.3 million . The Company had $145.7 million of borrowing capacity under its Revolving Facility as of September 30, 2019 , 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, 2019, the $102.0 million outstanding under the Revolving Facility included $3.0 million at 7.75% and $99.0 million at 5.82% . As of September 30, 2019, outstanding borrowings under the Term Loan A Facility and the Term Loan B Facility accrue interest at 5.79% and 6.04% , 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, 2019. 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, 2019 and 2018, 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 $13.3 million and $18.9 million , respectively, but did not accordingly debit the Company's bank account for these payments . As of September 30, 2019 and 2018, 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 could have redeemed 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, 2019, 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, 2019 , 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. MGE Niagara Resorts Credit Facilities On June 10, 2019, MGE Niagara entered into a Credit Agreement with, among others, Bank of Montreal, as Administrative Agent, and the lenders party thereto (the “MGE Niagara Resorts Credit Agreement”), providing for senior secured credit facilities in the aggregate principal amount of 290.0 million Canadian dollars ( $219.0 million as of September 30, 2019) (the “MGE Niagara Resorts Credit Facilities”), comprised of a revolving credit facility in the amount of 190.0 million Canadian dollars ( $143.5 million as of September 30, 2019) (the “MGE Niagara Resorts Revolving Facility”) and a term loan facility in the amount of 100.0 million Canadian dollars ( $75.5 million as of September 30, 2019) (the “MGE Niagara Resorts Term Loan Facility”). On July 17, 2019, MGE Niagara entered into an amendment to the MGE Niagara Resorts Credit Facilities to increase the borrowing capacity under the MGE Niagara Resorts Revolving Facility by 10.0 million Canadian dollars ( $7.6 million as of September 30, 2019). MGE Niagara is an unrestricted subsidiary under the Company’s existing credit facilities and indenture and the MGE Niagara Resorts Credit Facilities are non-recourse to the Company and its restricted subsidiaries thereunder. The MGE Niagara Resorts Revolving Facility provides for (i) borrowings and bankers’ acceptances denominated in Canadian dollars or U.S. dollars and up to 20.0 million Canadian-dollar ( $15.1 million as of September 30, 2019) equivalent of borrowings in the form of swingline loans and (ii) the issuance of up to 100.0 million Canadian dollars ( $75.5 million as of September 30, 2019) of letters of credit. Proceeds from borrowings under the MGE Niagara Resorts Revolving Facility may be used by MGE Niagara for general corporate purposes, including working capital, capital expenditures and the issuance of letters of credit. Borrowings under the MGE Niagara Resorts Term Loan Facility are denominated in Canadian dollars. On June 11, 2019, MGE Niagara borrowed 100.0 million aggregate principal amount of Canadian dollar ( $75.5 million as of September 30, 2019) term loans under the MGE Niagara Resorts Term Loan Facility and caused a Canadian dollar letter of credit to be issued to the OLG under the MGE Niagara Resorts Revolving Facility, in each case, for the purposes of funding the acquisition of the MGE Niagara Resorts. The MGE Niagara Resorts Credit Facilities mature on June 10, 2024. The MGE Niagara Resorts Term Loan Facility is repayable, in quarterly installments, at a rate of 5.0 million Canadian dollars ( $3.8 million as of September 30, 2019) per annum, commencing September 30, 2019. As of September 30, 2019, no amounts were drawn on the MGE Niagara Resorts Revolving Facility. As of September 30, 2019, letters of credit issued under the MGE Niagara Resorts Revolving Facility totaled 35.0 million Canadian dollars ( $26.4 million as of September 30, 2019). MGE Niagara had 165.0 million Canadian dollars ( $124.6 million as of September 30, 2019) of borrowing capacity under the MGE Niagara Resorts Revolving Facility as of September 30, 2019, after factoring in outstanding letters of credit. Borrowings under the MGE Niagara Resorts Credit Facilities accrue interest as follows: (i) for Prime Rate Loans (as defined in the MGE Niagara Resorts Credit Agreement) denominated in Canadian dollars, the applicable prime rate (subject to a 0.00% floor) plus a total leverage-based margin of 100 to 200 basis points, (ii) for USBR Loans (as defined in the MGE Niagara Resorts Credit Agreement) denominated in U.S. dollars, the applicable base rate plus a total leverage-based margin of 100 to 200 basis points, (iii) for LIBOR Loans (as defined in the MGE Niagara Resorts Credit Agreement) denominated in U.S. dollars, the applicable LIBOR rate (subject to a 0.00% floor) plus a total leverage-based margin of 250 to 350 basis points and (iv) for Bankers’ Acceptances (as defined in the MGE Niagara Resorts Credit Agreement) denominated in Canadian dollars, based on a Discount Rate (as defined in the MGE Niagara Resorts Credit Agreement) (subject to a 0.00% floor) and a total leverage-based margin of 250 to 350 basis points. MGE Niagara is also required to pay leverage-based undrawn commitment fees of between 50 and 70 basis points under the MGE Niagara Resorts Revolving Facility. As of September 30, 2019, outstanding borrowings under the MGE Niagara Resorts Term Loan Facility accrue interest at 4.70% . As of September 30, 2019, the commitment fee under MGE Niagara Resorts Revolving Facility was 55 basis points. The MGE Niagara Resorts Credit Facilities are secured by, among other things, substantially all of the properties and assets of MGE Niagara, subject to certain customary exceptions, as well as by a pledge of (i) all of the issued and outstanding shares of MGE Niagara and (ii) a convertible debenture held by a third-party investor. The MGE Niagara Resorts Credit Agreement contains customary covenants applicable to MGE Niagara, including covenants governing: incurrence of indebtedness, incurrence of liens, payment of dividends and other distributions, asset sales, acquisitions and investments, affiliate transactions and fundamental changes. The MGE Niagara Resorts Credit Agreement also includes financial maintenance covenants pertaining to total leverage and fixed charge coverage. In addition, the MGE Niagara Resorts Credit Agreement contains customary events of default relating to, among other things, failure to make payments, breach of covenants and breach of representations. MGE Niagara Resorts Convertible Debenture On June 11, 2019, MGE Niagara issued a convertible debenture (the “MGE Niagara Resorts Convertible Debenture”) to a third-party investor (the "Convertible Debenture Holder") in an aggregate principal amount of 40.0 million Canadian dollars ( $30.2 million as of September 30, 2019). The MGE Niagara Resorts Convertible Debenture is convertible, at the option of the Convertible Debenture Holder, between the fourth and sixth anniversaries of the Closing Date, into Class B Special shares representing 40% of the capital of MGE Niagara. The Class B Special shares will be similar in nature to the existing Common shares. The MGE Niagara Resorts Convertible Debenture accrues interest at an annual rate of 3.50% prior to the sixth anniversary of the Closing Date and 8.00% thereafter, compounded annually. The first interest payment is payable on June 11, 2022, with annual payments due thereafter. Repayment of the outstanding principal, plus any accrued interest, is due thirty days following the expiration or the termination of the COSA. If the MGE Niagara Resorts Convertible Debenture is not converted as of the sixth anniversary of the Closing Date, either MGE Niagara or the Convertible Debenture Holder may elect early repayment of half of the principal outstanding as of such date. 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 years ended September 30, 2019 and 2018, Mohegan Expo generated net revenues totaling $6.0 million and $647,000 , respectively, and loss from operations totaling $81,000 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, 2019, outstanding borrowings under the Mohegan Expo Credit Facility accrue interest at 5.80% . 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 In September 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”). In October 2018, the Company entered into a follow-on loan agreement providing for an additional $11.3 million term loan under the BIA Loan Guaranty Program. This additional term loan completes the allocation to the Company of $35.0 million in guaranteed term loans under 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 $2.6 million per annum, commencing January 1, 2019. As of September 30, 2019, outstanding borrowings under the Guaranteed Credit Facility accrue interest at 4.85% . 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 monthly installments of $1.9 million over a five -year period, commencing in May 2019 (refer to Note 5). Debt Covenant Compliance As of September 30, 2019, the Company and MGE Niagara were in compliance with all financial covenants.

LEASES

LEASES	12 Months Ended
	Sep. 30, 2019
Leases [Abstract]
LEASES	LEASES: Capital Leases Minimum future capital lease payments are as follows (in thousands): Fiscal Years 2020 $ 2,571 2021 2,598 2022 2,598 2023 2,548 2024 2,251 Thereafter 32,832 Total minimum future capital lease payments 45,398 Less: amounts representing interest (16,031 ) Plus: residual values 327 Present value of capital lease obligations 29,694 Less: current portion of capital lease obligations (1,133 ) Capital lease obligations, net of current portion $ 28,561 Operating 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 2020 $ 4,808 2021 4,038 2022 2,485 2023 2,092 2024 2,011 Thereafter 5,734 Total $ 21,168 The Company is required to make payments under various operating leases for buildings, equipment and land relating to Mohegan Sun, Mohegan Sun Pocono and the MGE Niagara Resorts. The Company incurred rental expense relating to these leases totaling $19.3 million , $10.7 million and $9.5 million for the fiscal years ended September 30, 2019 , 2018 and 2017 , 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 11). The Company incurred rental expense relating to these subleases totaling $8.6 million , $8.8 million and $8.8 million for the fiscal years ended September 30, 2019 , 2018 and 2017 , respectively. Minimum future rental payments that the Company expects to incur under non-cancelable leases and subleases are as follows (in thousands): Fiscal Years Minimum Future Rental Payments Minimum Future Sublease Income Total 2020 $ 32,504 $ (1,709 ) $ 30,795 2021 30,376 (1,428 ) 28,948 2022 30,651 (1,114 ) 29,537 2023 30,473 (987 ) 29,486 2024 30,602 (1,025 ) 29,577 Thereafter 715,910 (843 ) 715,067 Total $ 870,516 $ (7,106 ) $ 863,410 In March 2019, the Company received the necessary approvals for the initial phase of Project Inspire and, as a result, it was granted control of the related portion of the overall parcel of land. Accordingly, for accounting purposes, the lease term for this portion of land commenced on such date and the Company began recognizing rental expense and a corresponding long-term lease liability. Rental expense is being recognized on a straight-line basis over the lease term. Rental expense totaled $1.8 million for the fiscal year ended September 30, 2019 and was recorded within pre-opening costs and expenses.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Sep. 30, 2019
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 $33.2 million , $35.4 million and $31.4 million for the fiscal years ended September 30, 2019 , 2018 and 2017 , 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 $19.3 million , $19.8 million and $16.8 million for the fiscal years ended September 30, 2019 , 2018 and 2017 , 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 rental expense relating to these subleases totaling $8.6 million , $8.8 million and $8.8 million for the fiscal years ended September 30, 2019 , 2018 and 2017 , respectively.

EMPLOYEE BENEFIT PLANS

EMPLOYEE BENEFIT PLANS	12 Months Ended
	Sep. 30, 2019
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 $2.4 million , $2.5 million and $2.6 million , net of forfeitures, to the Mohegan Retirement and 401(k) Plan for the fiscal years ended September 30, 2019 , 2018 and 2017 , 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, 2019 and 2018 , the balance under the Mohegan Deferred Compensation Plan totaled $10.4 million and $10.3 million , respectively, and is recorded within other current assets. 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, 2019 and 2018 , the balance under the Mohegan Benefit Plan totaled $5.5 million and $4.2 million , respectively, and is recorded in other assets, net.

INCOME TAXES (Notes)

INCOME TAXES (Notes)	12 Months Ended
	Sep. 30, 2019
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES: Like other sovereign governments, the Mohegan Tribe and its entities, including the Company, are not subject to United States federal income taxes. However, MGE Niagara is required to file income tax returns in Ontario, Canada, and certain non-tribal entities file income tax returns in various state and local jurisdictions within the United States. The components of income (loss) before tax provision are as follows (in thousands): For the Fiscal Years Ended September 30, 2019 September 30, 2018 Domestic $ 3,909 $ 138,453 Foreign (5,256 ) (6,370 ) Total $ (1,347 ) $ 132,083 The components of income tax provision are as follows (in thousands): For the Fiscal Years Ended September 30, 2019 September 30, 2018 Current: Federal $ — $ — State 392 475 Foreign — — Total 392 475 Deferred: Federal — — State — — Foreign 637 — Total 637 — Total income tax provision (1) $ 1,029 $ 475 ____________ (1) In the accompanying consolidated statement of income for the fiscal year ended September 30, 2018, income tax provision was reclassified from other income (expense) - other, net to conform to fiscal 2019 presentation. The components of deferred income tax provision result from various temporary differences and relate to items included in the statements of income. The tax effect of these temporary differences are recorded within deferred tax assets and liabilities as follows (in thousands): September 30, Deferred tax assets: Canadian net operating loss carryforward $ 12,163 Other 528 Total 12,691 Deferred tax liabilities: Casino Operating and Services Agreement customer contract asset (13,300 ) Other (28 ) Total (13,328 ) Net deferred income tax liability (1) $ (637 ) ____________ (1) Recorded within other long-term liabilities. MGE Niagara incurred a net operating loss of $45.9 million for Canadian tax purposes primarily due to the excess of revenues recognized for accounting purposes over actual revenues earned for tax purposes. This net operating loss carryforward will be available to offset future taxable income through December 31, 2029.

SEGMENT REPORTING

SEGMENT REPORTING	12 Months Ended
	Sep. 30, 2019
Segment Reporting [Abstract]
SEGMENT REPORTING	SEGMENT REPORTING: As of September 30, 2019 , the Company, either directly or through subsidiaries, operates Mohegan Sun, along with its other Connecticut operations (the “Connecticut Facilities”), Mohegan Sun Pocono, along with its other Pennsylvania operations (the “Pennsylvania Facilities”) and the MGE Niagara Resorts. We assumed the day-to-day operations of the MGE Niagara Resorts on June 11, 2019. In addition, certain other properties are managed or under development by the Company. These operations, which were previously included within the Company's corporate functions, are also now identified as a separate reportable segment. As of September 30, 2019 , 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, the Pennsylvania Facilities, the MGE Niagara Resorts and the properties managed or under development on a separate basis. Accordingly, the Company now has four separate reportable segments: (i) Mohegan Sun, which includes the operations of the Connecticut Facilities, (ii) Mohegan Sun Pocono, which includes the operations of the Pennsylvania Facilities, (iii) the MGE Niagara Resorts and (iv) management, development and other. The Company's corporate functions, along with any inter-segment activities are disclosed separately in the following segment disclosures to reconcile to consolidated results. In addition, the following segment disclosures for the fiscal years ended September 30, 2018 and 2017 have been restated to conform to fiscal 2019 presentation. For the Fiscal Years Ended (in thousands) September 30, 2019 September 30, 2018 September 30, 2017 Net revenues: Mohegan Sun $ 992,043 $ 1,068,892 $ 1,079,920 Mohegan Sun Pocono 251,054 265,691 278,938 MGE Niagara Resorts 112,525 — — Management, development and other 33,349 19,806 100,505 Corporate 1,001 1,483 1,951 Inter-segment (1,162 ) (240 ) (81,311 ) Total $ 1,388,810 $ 1,355,632 $ 1,380,003 Income (loss) from operations: Mohegan Sun $ 156,276 $ 230,890 $ 249,403 Mohegan Sun Pocono (1) (5,253 ) 37,541 33,145 MGE Niagara Resorts 7,368 — — Management, development and other 1,152 (686 ) 76,647 Corporate (22,161 ) (23,211 ) (101,960 ) Inter-segment (920 ) — — Total $ 136,462 $ 244,534 $ 257,235 _________ (1) Includes a $39.5 million impairment charge related to Mohegan Sun Pocono's goodwill in fiscal 2019. For the Fiscal Years Ended (in thousands) September 30, 2019 September 30, 2018 September 30, 2017 Capital expenditures incurred: Mohegan Sun $ 30,931 $ 93,165 $ 57,033 Mohegan Sun Pocono 6,526 9,889 6,897 MGE Niagara Resorts 3,389 — — Management, development and other 40,114 19,724 37,603 Corporate 34 24 — Total $ 80,994 $ 122,802 $ 101,533 (in thousands) September 30, 2019 September 30, 2018 Total assets: Mohegan Sun $ 1,282,384 $ 1,364,169 Mohegan Sun Pocono 548,424 581,079 MGE Niagara Resorts 342,821 — Management, development and other 313,458 333,202 Corporate 912,712 838,454 Inter-segment (888,203 ) (804,785 ) Total $ 2,511,596 $ 2,312,119

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Sep. 30, 2019
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 (i) 30% of gross revenues from slot machines and (ii) 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. Casino Operating and Services Agreement Thresholds MGE Niagara operates the MGE Niagara Resorts under the terms of the COSA. Annual Threshold amounts under the COSA are contractually established and vary from year to year. If gaming revenues are less than the Threshold for any given year, the Company is obligated to make a payment to cover the related shortfall (refer to Note 2). Virgin Hotels Las Vegas Lease On July 16, 2019, MGNV, LLC (“MGNV”), an indirect wholly-owned subsidiary of the Company, entered into a casino lease agreement with JC Hospitality, LLC, which is currently redeveloping the existing Hard Rock Hotel and Casino in Las Vegas, Nevada under the Virgin Hotels brand. Pursuant to the lease agreement, MGNV will lease and operate the 60,000 -square-foot casino at Virgin Hotels Las Vegas, subject to the completion of planned renovations. This 20 -year lease agreement requires the Company to make annual payments of $9.0 million , commencing on October 1, 2021 until the end of the lease term on September 30, 2040. Also, in conjunction with the lease agreement, the Company has pledged to enter into a guarantee agreement whereby it will guarantee up to 24 months of MGNV's lease payments. The lease agreement is contingent upon and subject to the Company obtaining all necessary approvals from the Nevada gaming regulatory authorities. As of September 30, 2019, the Company has not been granted control of the premises as the planned renovations have not yet been completed. 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, 2019, the Company was contractually committed to purchase goods and services totaling $80.4 million , of which $30.3 million is expected to be incurred in fiscal 2020. 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 legal actions will not have a material impact on the Company's financial position, results of operations or cash flows.

SCHEDULE II - VALUATION AND QUA

SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS AND RESERVES	12 Months Ended
	Sep. 30, 2019
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]
SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS AND RESERVES	SCHEDULE II—VALUATION AND QUALIFYING ACCOUNTS AND RESERVES FOR THE FISCAL YEARS ENDED SEPTEMBER 30, 2019, 2018 and 2017 (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, 2019 Reserves and allowances deducted from asset accounts: Reserves for uncollectible accounts: $ 12,265 $ 976 $ 1,526 $ 11,715 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 _________________ (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.

BASIS OF PRESENTATION AND SUM_2

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Sep. 30, 2019
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. The accounts of MGE Niagara are consolidated into the accounts of the Company as MGE Niagara is a variable interest entity and the Company is deemed to be the primary beneficiary of MGE Niagara. 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.
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. 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	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 related to the acquisition of Mohegan Sun Pocono and was not subject to amortization, but was assessed at least annually for impairment by comparing its fair value to its carrying value. As of September 30, 2018, the Company assessed the goodwill, which totaled $39.5 million , for impairment and determined that its fair value exceeded its carrying value. The fair value was estimated utilizing the income approach (discounted cash flow method). As of September 30, 2019 , the Company assessed the goodwill for impairment and determined that its fair value was less than its carrying value. The fair value was estimated utilizing a combination of the income approach (discounted cash flow method) and the market approach (guideline public company method). Accordingly, the Company determined that the goodwill was fully impaired and recorded an impairment charge of $39.5 million in its fourth quarter of fiscal 2019.
Other Intangible Assets	Other Intangible Assets Other intangible assets consist primarily of Mohegan Sun's trademark and Mohegan Sun Pocono's slot machine, table game, interactive gaming and sports wagering licenses. These intangible assets all have indefinite lives. Pursuant to a five-year, extendable agreement between Mohegan Sun Pocono and Unibet Interactive Inc. (“Unibet”), a subsidiary of the Kindred Group, Unibet paid an $8.0 million interactive gaming license fee in January 2019 and a $10.0 million sports wagering license fee in July 2019 to the Pennsylvania Gaming Control Board (the “PGCB”) on behalf of Mohegan Sun Pocono and became licensed as a sports wagering and interactive gaming operator by the PGCB in association with operating certificates issued to Mohegan Sun Pocono. The Company recorded these license fees, which are reimbursable to Unibet under certain conditions, as intangible assets with corresponding customer contract liabilities as Unibet is deemed to be a customer of Mohegan Sun Pocono with respect to these gaming activities. Other intangible assets also include certain rights acquired under the COSA, which include, among other things, the rights to use trade names, player databases and licenses, as well as the rights to operate a parking lot and to use a parking garage adjacent to Casino Niagara. The COSA rights intangible asset and the parking rights intangible asset are being amortized over the term of the COSA on a straight-line basis. Intangible assets with indefinite lives are assessed at least annually for impairment by comparing their fair value to their carrying value. As of September 30, 2019 and 2018, the Company assessed its indefinite live intangible assets for impairment and determined that no impairment existed. Intangible assets with finite lives are assessed for impairment whenever events or circumstances indicate that the carrying amount of the asset may not be recoverable. If necessary, an impairment loss is recognized when the carrying amount of the asset exceeds the estimated undiscounted cash flows used in determining the fair value of the asset. The amount of the impairment loss is calculated as the excess of the asset’s carrying value over its fair value. Fair value is estimated utilizing a discounted cash flow model. As of September 30, 2019 , the Company assessed its finite life 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. Such 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 Reserves	Self-insurance Reserves 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 estimated settlements of known claims, as well as estimates of incurred but not reported claims. These reserves are recorded within other current liabilities. In estimating self-insurance reserves, 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.
Leases	Leases The Company accounts for leases in accordance with guidance provided by Accounting Standards Codification (“ASC”) Topic 840, “Leases” (“ASC 840”), which requires that leases be evaluated and classified as operating leases or capital leases for financial reporting purposes. Leases that meet one or more of the capital lease criteria under this guidance are recorded as capital leases. All other leases are recorded as operating leases. Capital leases are initially recorded at the lower of the fair value of the leased assets or the present value of future minimum lease payments and are amortized in accordance with guidance provided by ASC Topic 840-30, “Leases - Capital Leases”.
Leases	Leases The Company accounts for leases in accordance with guidance provided by Accounting Standards Codification (“ASC”) Topic 840, “Leases” (“ASC 840”), which requires that leases be evaluated and classified as operating leases or capital leases for financial reporting purposes. Leases that meet one or more of the capital lease criteria under this guidance are recorded as capital leases. All other leases are recorded as operating leases. Capital leases are initially recorded at the lower of the fair value of the leased assets or the present value of future minimum lease payments and are amortized in accordance with guidance provided by ASC Topic 840-30, “Leases - Capital Leases”.
Revenue Recognition	Revenue Recognition The Company recognizes gaming revenues as amounts wagered less prizes paid out. The Company utilizes a deferred revenue model to reduce gaming revenues by the estimated fair value of loyalty points earned by patrons and recognizes the related revenues when such loyalty points are redeemed. The deferred revenue liability is based on the estimated stand-alone selling price (“SSP”) of loyalty points earned after factoring in the likelihood of redemption. Revenues from food and beverage, hotel, retail, entertainment and other services, including revenues associated with loyalty point redemptions, 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. MGE Niagara operates the MGE Niagara Resorts under the terms of the COSA. Pursuant to the laws of Canada and Ontario, the OLG retains legal authority to conduct and manage lottery schemes on behalf of the Ontario government. MGE Niagara is acting as a service provider to the OLG under the COSA and, therefore, recognizes gaming revenues net of amounts due to the OLG. MGE Niagara retains all non-gaming revenues and recognizes these amounts on a gross basis. The COSA represents a series of distinct goods and services and, therefore, is deemed to be a single performance obligation. The transaction price under the COSA includes both fixed and variable consideration. The fixed consideration is comprised of an annual service provider fee and additional consideration for permitted capital expenditures up to an annual cap. The fixed consideration is recognized as revenue on a straight line basis over the term of the COSA. The variable consideration consists of 70% of gaming revenues (as defined under the COSA), in excess of a guaranteed annual minimum amount payable to the OLG (the “Threshold”). Annual Threshold amounts are contractually established and vary from year to year. If gaming revenues are less than the Threshold for any given year, the Company is obligated to make a payment to cover the related shortfall. The variable consideration is recognized as revenue as services are rendered under the terms of the COSA. The Company measures its progress in satisfying this performance obligation based on the output method, which aligns with the benefits provided to the OLG. Projected revenues are estimated based on the most likely amount within a range of possible outcomes to the extent that a significant reversal in the amount of cumulative revenues recognized is not probable of occurring. The difference between revenues recognized and cash received is recorded as an asset or a liability and classified as short-term or long-term based upon the anticipated timing of reversal. In the event an asset is recorded, such asset is assessed at least annually for impairment.
Due from/to Ontario Lottery and Gaming Corporation	Due from/to Ontario Lottery and Gaming Corporation On a bi-weekly basis, the OLG remits estimated amounts due to MGE Niagara pursuant to the terms of the COSA. Any such remittance that is due but not yet received is recorded within due from Ontario Lottery and Gaming Corporation. Differences between actual and estimated amounts due are separately settled with the OLG on an annual basis, however, a quarterly interim reconciliation process is available. As of September 30, 2019, the settlement amount owed to the OLG is recorded within due to Ontario Lottery and Gaming Corporation.
Gaming Costs and Expenses	Gaming Costs and Expenses Gaming costs and expenses primarily represent portions of gaming revenues that must be paid to the State of Connecticut and the PGCB. Gaming costs and expenses also include, among other things, payroll costs, expenses associated with the operation of slot machines, table games, poker, live harness racing, racebook and sportsbook, certain marketing expenditures and promotional expenses related to certain loyalty point 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 $27.7 million , $27.5 million and $27.4 million for the fiscal years ended September 30, 2019 , 2018 and 2017 , 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 $8.5 million , $5.5 million and $2.2 million for the fiscal years ended September 30, 2019 , 2018 and 2017 , respectively, and were recorded within other, net.
Income Taxes	Income Taxes The Company accounts for income taxes in accordance with ASC Topic 740, “Income Taxes” (“ASC 740”). Under ASC 740, deferred tax assets and liabilities are determined based on the differences between the financial statement carrying amounts and the tax bases of existing assets and liabilities, and are measured at the prevailing enacted tax rates that will be in effect when these differences are settled or realized. ASC 740 requires that deferred tax assets be reduced by a valuation allowance if it is more-likely-than-not that some portion, or all, of the deferred tax assets will not be realized. ASC 740 also creates a single model to address uncertainty in tax positions and clarifies the accounting for uncertainty in income taxes recognized in an entity’s financial statements by prescribing the minimum recognition threshold a tax position is required to meet before being recognized in the entity's financial statements. In addition, ASC 740 provides guidance with respect to de-recognition, measurement, classification, interest and penalties, accounting in interim periods and disclosure requirements. As of September 30, 2019, the Company’s uncertain tax positions were insignificant.
Foreign Currency	Foreign Currency The financial position and operating results 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 recorded as a component of accumulated other comprehensive income.
Business Acquisitions	Business Acquisitions The Company accounts for business acquisitions using the acquisition method of accounting, which requires that assets acquired and liabilities assumed be recognized at fair value as of the acquisition date. The purchase price of business acquisitions is allocated to the tangible and identifiable intangible assets acquired and liabilities assumed based on estimated fair values and any excess purchase price over the tangible and identifiable assets acquired and liabilities assumed, if any, is recorded as goodwill. The Company may use independent valuation specialists to assist in determining the estimated fair values of assets acquired and liabilities assumed, which could require certain significant management assumptions and estimates.
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 and trade payables approximates fair value. The estimated fair values of the Company's long-term debt were as follows (in thousands): September 30, 2019 Carrying Value Fair Value Senior secured credit facility - revolving (1) $ 102,000 $ 96,645 Senior secured credit facility - term loan A (1) 263,829 257,342 Senior secured credit facility - term loan B (1) 805,394 759,618 2016 7 7/8% senior unsecured notes (1) 490,435 481,250 MGE Niagara Resorts credit facility - term loan (1) 73,564 74,566 MGE Niagara Resorts convertible debenture (2) 30,204 30,204 Mohegan Expo credit facility (3) 29,357 30,282 Guaranteed credit facility (3) 31,840 33,031 Redemption note payable (3) 81,329 81,329 Other (3) 1,205 1,205 Long-term debt $ 1,909,157 $ 1,845,472 ________ (1) Estimated fair values were based on Level 2 inputs (quoted market prices or prices of similar instruments) on or about September 30, 2019 . (2) Estimated fair value was based on Level 3 inputs (changes in market conditions) from date of issuance (June 11, 2019) to September 30, 2019. (3) Estimated fair values were based on Level 3 inputs (present value of future payments discounted to carrying value) as of September 30, 2019.
New Accounting Standards	The following accounting standards were adopted during the fiscal year ended September 30, 2019: ASU 2014-09 In May 2014, the Financial Accounting Standards Board (the “FASB”) issued Accounting Standards Update (“ASU”) 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. Effective October 1, 2018, the Company adopted ASC 606, on a modified retrospective basis, for all contracts at the date of initial adoption. The Company recognized the cumulative-effect of initially adopting ASC 606 as a decrease to retained earnings and a corresponding increase to other current liabilities. Comparative information for the fiscal years ended September 30, 2018 and 2017 has not been restated and continues to be reported under accounting standards in effect for those periods. The adoption of ASC 606 did not have a material effect on the Company’s net income for the fiscal year ended September 30, 2019. The cumulative-effect of initially adopting ASC 606 was as follows (in thousands): September 30, 2018 ASC 606 Adjustment October 1, 2018 Other current liabilities $ 123,303 $ 41,575 $ 164,878 Retained earnings $ 250,707 $ (41,575 ) $ 209,132 The impact of adopting ASC 606 was as follows (in thousands): Balance under ASC 606 Balance without ASC 606 Impact of Change September 30, 2019 September 30, 2019 Higher/ (Lower) Other current liabilities $ 174,231 $ 135,778 $ 38,453 Retained earnings $ 137,124 $ 175,577 $ (38,453 ) The impact of adopting ASC 606 on the accompanying consolidated statement of income for the fiscal year ended September 30, 2019 was as follows (in thousands): Promotional Promotional Gross vs. Net Impact of Balance Loyalty Allowances Allowances Cash Presentation Balance Change under Points (Discretionary) (Non-Discretionary) Giveaways and Other without Higher/ ASC 606 (1) (2) (2) (3) (4) ASC 606 (Lower) Revenues: Gaming $ 936,412 $ 2,688 $ (178,234 ) $ (62,678 ) $ (7,683 ) $ 21,844 $ 1,160,475 $ (224,063 ) Food and beverage 157,544 — 41,758 — — 3,976 111,810 45,734 Hotel 97,235 — 24,394 — — 676 72,165 25,070 Retail, entertainment and other 197,619 — 19,787 5,619 — (5,785 ) 177,998 19,621 Gross revenues 1,388,810 2,688 (92,295 ) (57,059 ) (7,683 ) 20,711 1,522,448 (133,638 ) Less-Promotional allowances — — 97,343 23,505 — 2,309 (123,157 ) 123,157 Net revenues 1,388,810 2,688 5,048 (33,554 ) (7,683 ) 23,020 1,399,291 (10,481 ) Operating costs and expenses: Gaming 551,738 (447 ) (21,730 ) (131,384 ) (7,683 ) 22,544 690,438 (138,700 ) Food and beverage 123,814 — 26,467 41,879 — 3,926 51,542 72,272 Hotel 42,476 — — 12,099 — 675 29,702 12,774 Retail, entertainment and other 93,335 — 311 43,852 — (4,616 ) 53,788 39,547 Advertising, general and administrative 223,716 — — — — 491 223,225 491 Corporate 45,880 — — — — — 45,880 — Depreciation and amortization 122,657 — — — — — 122,657 — Impairment of Mohegan Sun Pocono's goodwill 39,459 — — — — — 39,459 — Other, net 9,273 — — — — — 9,273 — Total operating costs and expenses 1,252,348 (447 ) 5,048 (33,554 ) (7,683 ) 23,020 1,265,964 (13,616 ) Income from operations $ 136,462 $ 3,135 $ — $ — $ — $ — $ 133,327 $ 3,135 The items most significantly impacted by the adoption of ASC 606 were as follows: (1) ASC 606 modified the accounting related to loyalty points. The Company’s loyalty reward programs allow patrons to utilize their reward membership cards to earn loyalty points that are redeemable for complimentary items such as food and beverage, lodging and retail products. Under ASC 606, the Company is required to utilize a deferred revenue model to reduce gaming revenues by the estimated fair value of loyalty points earned by patrons and recognize the related revenues when such loyalty points are redeemed. The deferred revenue liability is based on the estimated SSP of loyalty points earned after factoring in the likelihood of redemption. Prior to the adoption of ASC 606, the liability for unredeemed loyalty points was estimated based on expected redemption rates and estimated costs of the goods and services to be provided. (2) ASC 606 modified the accounting related to promotional allowances. The Company no longer recognizes revenues for complimentary items provided to patrons or for goods and services provided to patrons in connection with loyalty point redemptions as gross revenues with a corresponding offset to promotional allowances to arrive at net revenues. The majority of such amounts previously recorded within promotional allowances now offset gaming revenues based on an allocation of revenues to performance obligations utilizing SSP. These changes resulted in the elimination of promotional allowances and the reclassification of revenues between the various revenue line items. (3) ASC 606 modified the accounting related to cash giveaways. The Company now records cash giveaways as a reduction to gaming revenues. Prior to the adoption of ASC 606, the Company recorded cash giveaways as expenses. This change resulted in decreases in both gaming revenues and expenses. (4) ASC 606 modified gross versus net presentation related to certain fees. The Company now records mandatory service charges on food and beverage items and wide area progressive operator fees on a gross basis, with amounts received from patrons recorded as revenues and the corresponding amounts paid recorded as expenses. This change resulted in increases in both revenues and expenses. The Company’s revenues from contracts with customers consist of gaming, including racing and sports betting, food and beverage, hotel, retail, entertainment and convention related transactions, as well as management and development services related to management and development contracts with third-party facilities. The transaction price in a gaming contract is the difference between gaming wins and losses, not the total amount wagered. The transaction price in a racing contract, inclusive of live racing at the Company’s facilities, as well as import and export arrangements, is the commission received from the pari-mutuel pool less contractual fees and obligations, which primarily consist of purse funding requirements, simulcasting fees, tote fees and certain pari-mutuel taxes that are directly related to racing operations. The transaction price in sports betting is the share of the revenues the Company expect to collect as the agent. The transaction prices in food and beverage, hotel, retail, entertainment and convention contracts are the net amounts collected for such goods and services. Sales and other taxes collected on behalf of governmental authorities are accounted for on a net basis and are not recorded within revenues or expenses. The transaction prices in management and development service contracts are the amounts collected for services rendered in accordance with contractual terms, inclusive of reimbursable costs and expenses. Gaming transactions involve two performance obligations for patrons participating in the Company’s loyalty reward programs and a single performance obligation for patrons that do not participate. The Company applies a practical expedient by accounting for gaming contracts on a portfolio basis, as such contracts share similar characteristics. The effects on the Company's consolidated financial statements under this approach do not differ materially versus under an individual contract basis. Revenues allocated to gaming performance obligations are recognized when gaming occurs as such activities are settled immediately. Revenues allocated to the loyalty points deferred revenue liability are recognized when loyalty points are redeemed. The deferred revenue liability is based on the estimated SSP of the loyalty points earned after factoring in the likelihood of redemption. Food and beverage, hotel, retail, entertainment and convention transactions have been determined to be separate, stand-alone performance obligations and revenues for such contracts are recognized when the related goods and services are transferred to patrons. Revenues from contracts which include a combination of these transactions are allocated on a pro rata basis based on the SSP of the goods and services. Management and development services have been determined to be separate, stand-alone performance obligations and revenues for such contracts are recognized when the related services are performed. Revenue Disaggregation The Company is primarily engaged in the ownership, operation and development of integrated entertainment facilities both domestically and internationally. The Company’s current operations are focused within Connecticut and Pennsylvania. The Company also currently manages other gaming facilities elsewhere within the United States and Canada (refer to Note 4). The Company generates revenues by providing the following types of goods and services: gaming, food and beverage, hotel, retail, entertainment and other and management and development. Revenue disaggregation by geographic location and revenue type for the fiscal year ended September 30, 2019 was as follows (in thousands): Connecticut Pennsylvania Canada (Mohegan Sun) (Mohegan Sun Pocono) (MGE Niagara Resorts) (1) (2) Other Gaming $ 654,273 $ 211,800 $ 70,339 $ — Food and beverage 114,446 22,981 20,319 (202 ) Hotel 84,543 8,246 4,451 (5 ) Retail, entertainment and other 138,781 8,027 17,416 1,206 Management, development and other — — — 32,429 Net revenues $ 992,043 $ 251,054 $ 112,525 $ 33,428 _________ (1) Represents revenues from the MGE Niagara Resorts from June 11, 2019 through September 30, 2019. (2) Gaming revenues represent revenues earned under the COSA (refer to Note 2). Contract and Contract-related Assets As of September 30, 2019, contract assets related to the COSA totaled $53.2 million (refer to Note 2). Contract and Contract-related Liabilities A difference may exist between the timing of cash receipts from patrons and the recognition of revenues, resulting in a contract or contract-related liability. In general, the Company has three types of such liabilities: (1) outstanding gaming chips and slot tickets liability, which represents amounts owed in exchange for outstanding gaming chips and slot tickets held by patrons; (2) loyalty points deferred revenue liability, as discussed above; and (3) patron advances and other liability, which primarily represents funds deposited in advance by patrons for gaming and advance payments by patrons for goods and services such as advance ticket sales, deposits on rooms and convention space and gift card purchases. These liabilities are generally expected to be recognized as revenues within one year and are recorded within other current liabilities. The following table summarizes these liabilities (in thousands): September 30, 2019 October 1, 2018 Outstanding gaming chips and slot tickets liability $ 7,968 $ 3,298 Loyalty points deferred revenue liability 40,968 42,314 Patron advances and other liability 22,312 17,530 Total $ 71,248 $ 63,142 As of September 30, 2019, the $18.0 million in customer contract liabilities related to Mohegan Sun Pocono's revenue sharing agreement with Unibet are primarily recorded within other long-term liabilities (refer to Note 2). ASU 2016-18 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. The Company adopted 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 are no longer recorded within investing activities and, as such, the details of such transfers are not reported as cash flow activities in the statement of cash flows. This resulted in increases in net cash flows used in investing activities of $28.9 million and $49.5 million for the fiscal years ended September 30, 2018 and 2017, respectively. The following accounting standards will be adopted in future reporting periods: ASU 2016-02 In February 2016, the FASB issued ASU 2016-02, “Leases (Topic 842)” (“ASU 2016‑02”), which will require, among other things, lessees to recognize a right-of-use (“ROU”) asset and a lease liability for leases with terms in excess of 12 months and the disclosure of information about leasing arrangements. In July 2018, the FASB issued ASU No. 2018-11, “Leases (Topic 842): Targeted Improvements” (“ASU 2018‑11”) and ASU No. 2018-10, “Codification Improvements to Topic 842, Leases”, which clarified various aspects of the new standard. ASU 2016‑02 is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018, with early adoption permitted. The provisions of ASU 2016-02 are effective for the Company’s fiscal year beginning October 1, 2019, including interim periods. The Company plans to elect the package of practical expedients included in this guidance, which allows it to: (i) not reassess whether any expired or existing contracts contain leases, (ii) not reassess the lease classification for any expired or existing leases, (iii) account for a lease and non-lease component as a single component for certain classes of assets and (iv) not reassess the initial direct costs for existing leases. In addition, the Company does not plan to recognize short-term leases on its balance sheets. ASU 2018-11 added a transition option which allows for the recognition of a cumulative effect adjustment to the opening balance of retained earnings in the period of adoption without recasting prior period financial statements. The Company plans to elect this transition option. The adoption of ASU 2016-02 is expected to have a material impact on the Company’s financial statements and related disclosures. Upon adoption, the Company will recognize ROU assets and related lease liabilities for each of its lessee arrangements. The adoption of this standard will not impact the Company’s compliance with its financial covenants under its current debt agreements. ASU 2018-13 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 required by this new standard require retrospective adoption, while other changes must be adopted prospectively. The Company is currently evaluating the impact ASU 2018-13 will have on its financial statement disclosures.

BASIS OF PRESENTATION AND SUM_3

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Sep. 30, 2019
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, 2019 Carrying Value Fair Value Senior secured credit facility - revolving (1) $ 102,000 $ 96,645 Senior secured credit facility - term loan A (1) 263,829 257,342 Senior secured credit facility - term loan B (1) 805,394 759,618 2016 7 7/8% senior unsecured notes (1) 490,435 481,250 MGE Niagara Resorts credit facility - term loan (1) 73,564 74,566 MGE Niagara Resorts convertible debenture (2) 30,204 30,204 Mohegan Expo credit facility (3) 29,357 30,282 Guaranteed credit facility (3) 31,840 33,031 Redemption note payable (3) 81,329 81,329 Other (3) 1,205 1,205 Long-term debt $ 1,909,157 $ 1,845,472 ________ (1) Estimated fair values were based on Level 2 inputs (quoted market prices or prices of similar instruments) on or about September 30, 2019 . (2) Estimated fair value was based on Level 3 inputs (changes in market conditions) from date of issuance (June 11, 2019) to September 30, 2019. (3) Estimated fair values were based on Level 3 inputs (present value of future payments discounted to carrying value) as of September 30, 2019.

NEW ACCOUNTING STANDARDS (Table

NEW ACCOUNTING STANDARDS (Tables)	12 Months Ended
	Sep. 30, 2019
Accounting Changes and Error Corrections [Abstract]
Schedule of New Accounting Pronouncements and Changes in Accounting Principles	The cumulative-effect of initially adopting ASC 606 was as follows (in thousands): September 30, 2018 ASC 606 Adjustment October 1, 2018 Other current liabilities $ 123,303 $ 41,575 $ 164,878 Retained earnings $ 250,707 $ (41,575 ) $ 209,132 The impact of adopting ASC 606 was as follows (in thousands): Balance under ASC 606 Balance without ASC 606 Impact of Change September 30, 2019 September 30, 2019 Higher/ (Lower) Other current liabilities $ 174,231 $ 135,778 $ 38,453 Retained earnings $ 137,124 $ 175,577 $ (38,453 ) The impact of adopting ASC 606 on the accompanying consolidated statement of income for the fiscal year ended September 30, 2019 was as follows (in thousands): Promotional Promotional Gross vs. Net Impact of Balance Loyalty Allowances Allowances Cash Presentation Balance Change under Points (Discretionary) (Non-Discretionary) Giveaways and Other without Higher/ ASC 606 (1) (2) (2) (3) (4) ASC 606 (Lower) Revenues: Gaming $ 936,412 $ 2,688 $ (178,234 ) $ (62,678 ) $ (7,683 ) $ 21,844 $ 1,160,475 $ (224,063 ) Food and beverage 157,544 — 41,758 — — 3,976 111,810 45,734 Hotel 97,235 — 24,394 — — 676 72,165 25,070 Retail, entertainment and other 197,619 — 19,787 5,619 — (5,785 ) 177,998 19,621 Gross revenues 1,388,810 2,688 (92,295 ) (57,059 ) (7,683 ) 20,711 1,522,448 (133,638 ) Less-Promotional allowances — — 97,343 23,505 — 2,309 (123,157 ) 123,157 Net revenues 1,388,810 2,688 5,048 (33,554 ) (7,683 ) 23,020 1,399,291 (10,481 ) Operating costs and expenses: Gaming 551,738 (447 ) (21,730 ) (131,384 ) (7,683 ) 22,544 690,438 (138,700 ) Food and beverage 123,814 — 26,467 41,879 — 3,926 51,542 72,272 Hotel 42,476 — — 12,099 — 675 29,702 12,774 Retail, entertainment and other 93,335 — 311 43,852 — (4,616 ) 53,788 39,547 Advertising, general and administrative 223,716 — — — — 491 223,225 491 Corporate 45,880 — — — — — 45,880 — Depreciation and amortization 122,657 — — — — — 122,657 — Impairment of Mohegan Sun Pocono's goodwill 39,459 — — — — — 39,459 — Other, net 9,273 — — — — — 9,273 — Total operating costs and expenses 1,252,348 (447 ) 5,048 (33,554 ) (7,683 ) 23,020 1,265,964 (13,616 ) Income from operations $ 136,462 $ 3,135 $ — $ — $ — $ — $ 133,327 $ 3,135 The items most significantly impacted by the adoption of ASC 606 were as follows: (1) ASC 606 modified the accounting related to loyalty points. The Company’s loyalty reward programs allow patrons to utilize their reward membership cards to earn loyalty points that are redeemable for complimentary items such as food and beverage, lodging and retail products. Under ASC 606, the Company is required to utilize a deferred revenue model to reduce gaming revenues by the estimated fair value of loyalty points earned by patrons and recognize the related revenues when such loyalty points are redeemed. The deferred revenue liability is based on the estimated SSP of loyalty points earned after factoring in the likelihood of redemption. Prior to the adoption of ASC 606, the liability for unredeemed loyalty points was estimated based on expected redemption rates and estimated costs of the goods and services to be provided. (2) ASC 606 modified the accounting related to promotional allowances. The Company no longer recognizes revenues for complimentary items provided to patrons or for goods and services provided to patrons in connection with loyalty point redemptions as gross revenues with a corresponding offset to promotional allowances to arrive at net revenues. The majority of such amounts previously recorded within promotional allowances now offset gaming revenues based on an allocation of revenues to performance obligations utilizing SSP. These changes resulted in the elimination of promotional allowances and the reclassification of revenues between the various revenue line items. (3) ASC 606 modified the accounting related to cash giveaways. The Company now records cash giveaways as a reduction to gaming revenues. Prior to the adoption of ASC 606, the Company recorded cash giveaways as expenses. This change resulted in decreases in both gaming revenues and expenses. (4) ASC 606 modified gross versus net presentation related to certain fees. The Company now records mandatory service charges on food and beverage items and wide area progressive operator fees on a gross basis, with amounts received from patrons recorded as revenues and the corresponding amounts paid recorded as expenses. This change resulted in increases in both revenues and expenses.
Disaggregation of Revenue	Revenue disaggregation by geographic location and revenue type for the fiscal year ended September 30, 2019 was as follows (in thousands): Connecticut Pennsylvania Canada (Mohegan Sun) (Mohegan Sun Pocono) (MGE Niagara Resorts) (1) (2) Other Gaming $ 654,273 $ 211,800 $ 70,339 $ — Food and beverage 114,446 22,981 20,319 (202 ) Hotel 84,543 8,246 4,451 (5 ) Retail, entertainment and other 138,781 8,027 17,416 1,206 Management, development and other — — — 32,429 Net revenues $ 992,043 $ 251,054 $ 112,525 $ 33,428 _________ (1) Represents revenues from the MGE Niagara Resorts from June 11, 2019 through September 30, 2019. (2) Gaming revenues represent revenues earned under the COSA (refer to Note 2).
Contract with Customer	The following table summarizes these liabilities (in thousands): September 30, 2019 October 1, 2018 Outstanding gaming chips and slot tickets liability $ 7,968 $ 3,298 Loyalty points deferred revenue liability 40,968 42,314 Patron advances and other liability 22,312 17,530 Total $ 71,248 $ 63,142

MGE NIAGARA RESORTS (Tables)

MGE NIAGARA RESORTS (Tables)	12 Months Ended
	Sep. 30, 2019
Business Combinations [Abstract]
Schedule of Fair Value of Assets Acquired and Liabilities Assumed	The following table summarizes the preliminary allocation of the purchase price to the estimated fair values of the assets acquired and liabilities assumed on June 11, 2019 (in thousands): June 11, 2019 Accounts receivable $ 1,448 Inventories 3,410 Other current assets 15,983 Property and equipment 50,282 Intangible asset 16,689 Other current liabilities (15,525 ) Total $ 72,287
Schedule of Proforma Information	The following unaudited pro forma financial information includes historical financial results of the MGE Niagara Resorts prior to the Acquisition, adjusted to include the Company's share of revenues earned under the COSA which are recorded on a net basis (refer to Note 2), along with other adjustments directly attributable to the Acquisition, including interest expense and depreciation (in thousands, unaudited): For the For the For the Fiscal Year Ended Fiscal Year Ended Fiscal Year Ended September 30, 2019 September 30, 2018 September 30, 2017 Net revenues $ 1,620,921 $ 1,728,155 $ 1,746,601 Net income (loss) attributable to Mohegan Tribal Gaming Authority $ (13,263 ) $ 137,506 $ 90,432

PROPERTY AND EQUIPMENT, NET (Ta

PROPERTY AND EQUIPMENT, NET (Tables)	12 Months Ended
	Sep. 30, 2019
Property, Plant and Equipment [Abstract]
Schedule of property and equipment, net	Property and equipment, net, consisted of the following (in thousands): September 30, 2019 September 30, 2018 Land $ 44,848 $ 44,848 Land improvements 100,879 100,879 Buildings and improvements 1,839,872 1,816,229 Build-to-suit asset 93,828 — Furniture and equipment 660,936 594,106 Construction in process (1) 103,327 74,630 Subtotal 2,843,690 2,630,692 Less: accumulated depreciation (1,323,003 ) (1,235,323 ) Property and equipment, net $ 1,520,687 $ 1,395,369 _________ (1) As of September 30, 2019 and 2018, Project Inspire related construction in process totaled $99.3 million and $71.5 million , respectively.

OTHER INTANGIBLE ASSETS, NET (T

OTHER INTANGIBLE ASSETS, NET (Tables)	12 Months Ended
	Sep. 30, 2019
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, 2019 September 30, 2018 Mohegan Sun trademark (1) $ 119,692 $ 119,692 Mohegan Sun Pocono slot machine, table game, interactive gaming and sports wagering licenses (1) 298,500 280,500 MGE Niagara Resorts Casino Operating and Services Agreement rights (2) 16,753 — Other 25,889 8,485 Subtotal 460,834 408,677 Less: accumulated amortization (5,569 ) (5,182 ) Other intangible assets, net $ 455,265 $ 403,495 ____________ (1) Indefinite lives (refer to Note 2). (2) 21 -year useful life (refer to Note 2).

LONG-TERM DEBT (Tables)

LONG-TERM DEBT (Tables)	12 Months Ended
	Sep. 30, 2019
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 $ 102,000 $ 66,000 Senior Secured Credit Facility - Term Loan A, net of discount and debt issuance costs of $4,236 and $6,661, respectively 263,829 311,466 Senior Secured Credit Facility - Term Loan B, net of discount and debt issuance costs of $16,925 and $20,571, respectively 805,394 810,430 2016 7 7/8% Senior Unsecured Notes, net of discount and debt issuance costs of $9,565 and $11,033, respectively 490,435 488,967 MGE Niagara Resorts Credit Facility - Term Loan, net of debt issuance costs of $1,002 73,564 — MGE Niagara Resorts Convertible Debenture 30,204 — Mohegan Expo Credit Facility, net of debt issuance costs of $925 and $1,319, respectively 29,357 31,980 Guaranteed Credit Facility, net of debt issuance costs of $1,191 and $1,262, respectively 31,840 22,403 Redemption Note Payable, net of discount of $23,905 and $33,635, respectively 81,329 81,165 Other 1,205 1,744 Long-term debt 1,909,157 1,814,155 Less: current portion of long-term debt (76,909 ) (73,232 ) Long-term debt, net of current portion $ 1,832,248 $ 1,740,923
Schedule of maturities of long-term debt	Maturities of long-term debt are as follows (in thousands): Fiscal Years 2020 $ 76,909 2021 74,129 2022 364,077 2023 38,256 2024 883,072 Thereafter 530,463 Total $ 1,966,906

LEASES (Tables)

LEASES (Tables)	12 Months Ended
	Sep. 30, 2019
Leases [Abstract]
Schedule of minimum future capital lease payments	Minimum future capital lease payments are as follows (in thousands): Fiscal Years 2020 $ 2,571 2021 2,598 2022 2,598 2023 2,548 2024 2,251 Thereafter 32,832 Total minimum future capital lease payments 45,398 Less: amounts representing interest (16,031 ) Plus: residual values 327 Present value of capital lease obligations 29,694 Less: current portion of capital lease obligations (1,133 ) Capital lease obligations, net of current portion $ 28,561
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 Minimum Future Rental Payments Minimum Future Sublease Income Total 2020 $ 32,504 $ (1,709 ) $ 30,795 2021 30,376 (1,428 ) 28,948 2022 30,651 (1,114 ) 29,537 2023 30,473 (987 ) 29,486 2024 30,602 (1,025 ) 29,577 Thereafter 715,910 (843 ) 715,067 Total $ 870,516 $ (7,106 ) $ 863,410
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 2020 $ 4,808 2021 4,038 2022 2,485 2023 2,092 2024 2,011 Thereafter 5,734 Total $ 21,168

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Sep. 30, 2019
Income Tax Disclosure [Abstract]
Schedule of Income before Income Tax, Domestic and Foreign	The components of income (loss) before tax provision are as follows (in thousands): For the Fiscal Years Ended September 30, 2019 September 30, 2018 Domestic $ 3,909 $ 138,453 Foreign (5,256 ) (6,370 ) Total $ (1,347 ) $ 132,083
Schedule of Components of Income Tax Expense (Benefit)	The components of income tax provision are as follows (in thousands): For the Fiscal Years Ended September 30, 2019 September 30, 2018 Current: Federal $ — $ — State 392 475 Foreign — — Total 392 475 Deferred: Federal — — State — — Foreign 637 — Total 637 — Total income tax provision (1) $ 1,029 $ 475 ____________ (1) In the accompanying consolidated statement of income for the fiscal year ended September 30, 2018, income tax provision was reclassified from other income (expense) - other, net to conform to fiscal 2019 presentation.
Schedule of Deferred Tax Assets and Liabilities	The tax effect of these temporary differences are recorded within deferred tax assets and liabilities as follows (in thousands): September 30, Deferred tax assets: Canadian net operating loss carryforward $ 12,163 Other 528 Total 12,691 Deferred tax liabilities: Casino Operating and Services Agreement customer contract asset (13,300 ) Other (28 ) Total (13,328 ) Net deferred income tax liability (1) $ (637 ) ____________ (1) Recorded within other long-term liabilities.

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	12 Months Ended
	Sep. 30, 2019
Segment Reporting [Abstract]
Schedule of financial information related to segments	The Company's corporate functions, along with any inter-segment activities are disclosed separately in the following segment disclosures to reconcile to consolidated results. In addition, the following segment disclosures for the fiscal years ended September 30, 2018 and 2017 have been restated to conform to fiscal 2019 presentation. For the Fiscal Years Ended (in thousands) September 30, 2019 September 30, 2018 September 30, 2017 Net revenues: Mohegan Sun $ 992,043 $ 1,068,892 $ 1,079,920 Mohegan Sun Pocono 251,054 265,691 278,938 MGE Niagara Resorts 112,525 — — Management, development and other 33,349 19,806 100,505 Corporate 1,001 1,483 1,951 Inter-segment (1,162 ) (240 ) (81,311 ) Total $ 1,388,810 $ 1,355,632 $ 1,380,003 Income (loss) from operations: Mohegan Sun $ 156,276 $ 230,890 $ 249,403 Mohegan Sun Pocono (1) (5,253 ) 37,541 33,145 MGE Niagara Resorts 7,368 — — Management, development and other 1,152 (686 ) 76,647 Corporate (22,161 ) (23,211 ) (101,960 ) Inter-segment (920 ) — — Total $ 136,462 $ 244,534 $ 257,235 _________ (1) Includes a $39.5 million impairment charge related to Mohegan Sun Pocono's goodwill in fiscal 2019. For the Fiscal Years Ended (in thousands) September 30, 2019 September 30, 2018 September 30, 2017 Capital expenditures incurred: Mohegan Sun $ 30,931 $ 93,165 $ 57,033 Mohegan Sun Pocono 6,526 9,889 6,897 MGE Niagara Resorts 3,389 — — Management, development and other 40,114 19,724 37,603 Corporate 34 24 — Total $ 80,994 $ 122,802 $ 101,533 (in thousands) September 30, 2019 September 30, 2018 Total assets: Mohegan Sun $ 1,282,384 $ 1,364,169 Mohegan Sun Pocono 548,424 581,079 MGE Niagara Resorts 342,821 — Management, development and other 313,458 333,202 Corporate 912,712 838,454 Inter-segment (888,203 ) (804,785 ) Total $ 2,511,596 $ 2,312,119

ORGANIZATION (Details)

ORGANIZATION (Details)	1 Months Ended	12 Months Ended
	Sep. 30, 2018seat	Sep. 30, 2019a
Entity Information [Line Items]
Number of seats | seat	5,000
Business acquisition property operations term		21 years
Salishan-Mohegan and Cowlitz Project
Entity Information [Line Items]
Ownership percentage		100.00%
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, 2019
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 (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2017
Accounting Policies [Abstract]
Goodwill	$ 0	$ 0	$ 39,459
Impairment of Mohegan Sun Pocono's goodwill	$ 39,459	$ 39,459	$ 0	$ 0

BASIS OF PRESENTATION AND SUM_6

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Other Intangible Assets (Details) - USD ($) $ in Thousands	1 Months Ended		12 Months Ended
	Jul. 31, 2019	Jan. 31, 2019	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2017
Accounting Policies [Abstract]
License agreement term			5 years
Payment by third-party for interactive gaming and sports wagering licenses	$ 10,000	$ 8,000	$ 18,000	$ 0	$ 0

BASIS OF PRESENTATION AND SUM_7

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Revenue Recognition (Details)	12 Months Ended
	Sep. 30, 2019
Accounting Policies [Abstract]
Variable consideration of gaming revenues	70.00%

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, 2019	Sep. 30, 2018	Sep. 30, 2017
Accounting Policies [Abstract]
Advertising expense	$ 27.7	$ 27.5	$ 27.4

BASIS OF PRESENTATION AND SUM_9

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Pre-Opening Costs and Expenses (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2017
Accounting Policies [Abstract]
Pre-opening costs and expenses	$ 8.5	$ 5.5	$ 2.2

BASIS OF PRESENTATION AND SU_10

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Fair Value of Financial Instruments (Details) - Fair value, inputs, level 2 $ in Thousands	Sep. 30, 2019USD ($)
Carrying Value | Line of Credit
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Credit facility value	$ 1,909,157
Carrying Value | Line of Credit | Revolving Credit Facility
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Credit facility value	102,000
Carrying Value | Line of Credit | Term Loan A Facility
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Credit facility value	263,829
Carrying Value | Line of Credit | Term Loan B Facility
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Credit facility value	805,394
Carrying Value | Line of Credit | MGE Niagara Credit Facility - Term Loan
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Credit facility value	73,564
Carrying Value | Line of Credit | MGE Niagara Convertible Debenture
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Credit facility value	30,204
Carrying Value | Line of Credit | Mohegan Expo Credit Facility
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Credit facility value	29,357
Carrying Value | Line of Credit | Guaranteed Credit Facility
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Credit facility value	31,840
Carrying Value | Line of Credit | Redemption note payable
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Credit facility value	81,329
Carrying Value | Line of Credit | Other
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Credit facility value	1,205
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	$ 490,435
Note stated interest rate	7.875%
Estimate of Fair Value Measurement | Line of Credit
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Credit facility value	$ 1,845,472
Estimate of Fair Value Measurement | Line of Credit | Revolving Credit Facility
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Credit facility value	96,645
Estimate of Fair Value Measurement | Line of Credit | Term Loan A Facility
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Credit facility value	257,342
Estimate of Fair Value Measurement | Line of Credit | Term Loan B Facility
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Credit facility value	759,618
Estimate of Fair Value Measurement | Line of Credit | MGE Niagara Credit Facility - Term Loan
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Credit facility value	74,566
Estimate of Fair Value Measurement | Line of Credit | MGE Niagara Convertible Debenture
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Credit facility value	30,204
Estimate of Fair Value Measurement | Line of Credit | Mohegan Expo Credit Facility
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Credit facility value	30,282
Estimate of Fair Value Measurement | Line of Credit | Guaranteed Credit Facility
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Credit facility value	33,031
Estimate of Fair Value Measurement | Line of Credit | Redemption note payable
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Credit facility value	81,329
Estimate of Fair Value Measurement | Line of Credit | Other
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Credit facility value	1,205
Estimate of Fair Value Measurement | 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	$ 481,250

NEW ACCOUNTING STANDARDS - Bala

NEW ACCOUNTING STANDARDS - Balance Sheet Impacts (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Oct. 01, 2018	Sep. 30, 2018
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Other current liabilities	$ 174,231	$ 164,878	$ 123,303
Retained Earnings	137,124	209,132	250,707
Balance without Adoption of ASC 606
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Other current liabilities	135,778		123,303
Retained Earnings	175,577		$ 250,707
Accounting Standards Update 2014-09 | Effect of Change Higher/(Lower)
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Other current liabilities	38,453	41,575
Retained Earnings	$ (38,453)	$ (41,575)

NEW ACCOUNTING STANDARDS - Inco

NEW ACCOUNTING STANDARDS - Income Statement Impacts (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2017
Revenues:
Gross revenues	$ 1,388,810	$ 1,388,810	$ 1,456,980	$ 1,485,350
Less-Promotional allowances	0	0	(101,348)	(105,347)
Net revenues	1,388,810	1,388,810	1,355,632	1,380,003
Operating costs and expenses:
Advertising, general and administrative	223,716	223,716	200,786	203,922
Corporate	45,880	45,880	40,087	44,749
Depreciation and amortization	122,657	122,657	81,789	74,443
Impairment of Mohegan Sun Pocono's goodwill	39,459	39,459	0	0
Other, net	9,273	9,273	13,220	2,230
Total operating costs and expenses	1,252,348	1,252,348	1,111,098	1,122,768
Income from operations	136,462	136,462	244,534	257,235
Balance without Adoption of ASC 606
Revenues:
Gross revenues	1,522,448
Less-Promotional allowances	(123,157)
Net revenues	1,399,291
Operating costs and expenses:
Advertising, general and administrative	223,225
Corporate	45,880
Depreciation and amortization	122,657
Impairment of Mohegan Sun Pocono's goodwill	39,459
Other, net	9,273
Total operating costs and expenses	1,265,964
Income from operations	133,327
Accounting Standards Update 2014-09 | Effect of Change Higher/(Lower)
Revenues:
Gross revenues	(133,638)
Less-Promotional allowances	123,157
Net revenues	(10,481)
Operating costs and expenses:
Advertising, general and administrative	491
Corporate	0
Depreciation and amortization	0
Impairment of Mohegan Sun Pocono's goodwill	0
Other, net	0
Total operating costs and expenses	(13,616)
Income from operations	3,135
Gaming
Revenues:
Gross revenues	936,412	936,412	1,162,300	1,179,865
Operating costs and expenses:
Cost of goods sold	551,738	551,738	655,956	670,692
Gaming | Balance without Adoption of ASC 606
Revenues:
Gross revenues	1,160,475
Operating costs and expenses:
Cost of goods sold	690,438
Gaming | Accounting Standards Update 2014-09 | Effect of Change Higher/(Lower)
Revenues:
Gross revenues	(224,063)
Operating costs and expenses:
Cost of goods sold	(138,700)
Food and beverage
Revenues:
Gross revenues	157,544	157,544	88,247	90,310
Operating costs and expenses:
Cost of goods sold	123,814	123,814	41,102	41,041
Food and beverage | Balance without Adoption of ASC 606
Revenues:
Gross revenues	111,810
Operating costs and expenses:
Cost of goods sold	51,542
Food and beverage | Accounting Standards Update 2014-09 | Effect of Change Higher/(Lower)
Revenues:
Gross revenues	45,734
Operating costs and expenses:
Cost of goods sold	72,272
Hotel
Revenues:
Gross revenues	97,235	97,235	62,378	63,518
Operating costs and expenses:
Cost of goods sold	42,476	42,476	27,756	27,713
Hotel | Balance without Adoption of ASC 606
Revenues:
Gross revenues	72,165
Operating costs and expenses:
Cost of goods sold	29,702
Hotel | Accounting Standards Update 2014-09 | Effect of Change Higher/(Lower)
Revenues:
Gross revenues	25,070
Operating costs and expenses:
Cost of goods sold	12,774
Retail, entertainment, and other
Revenues:
Gross revenues	197,619	197,619	144,055	151,657
Operating costs and expenses:
Cost of goods sold	93,335	$ 93,335	$ 50,402	$ 57,978
Retail, entertainment, and other | Balance without Adoption of ASC 606
Revenues:
Gross revenues	177,998
Operating costs and expenses:
Cost of goods sold	53,788
Retail, entertainment, and other | Accounting Standards Update 2014-09 | Effect of Change Higher/(Lower)
Revenues:
Gross revenues	19,621
Operating costs and expenses:
Cost of goods sold	39,547
Loyalty Points | Accounting Standards Update 2014-09 | Effect of Change Higher/(Lower)
Revenues:
Gross revenues	2,688
Less-Promotional allowances	0
Net revenues	2,688
Operating costs and expenses:
Advertising, general and administrative	0
Corporate	0
Depreciation and amortization	0
Impairment of Mohegan Sun Pocono's goodwill	0
Other, net	0
Total operating costs and expenses	(447)
Income from operations	3,135
Loyalty Points | Gaming | Accounting Standards Update 2014-09 | Effect of Change Higher/(Lower)
Revenues:
Gross revenues	2,688
Operating costs and expenses:
Cost of goods sold	(447)
Loyalty Points | Food and beverage | Accounting Standards Update 2014-09 | Effect of Change Higher/(Lower)
Revenues:
Gross revenues	0
Operating costs and expenses:
Cost of goods sold	0
Loyalty Points | Hotel | Accounting Standards Update 2014-09 | Effect of Change Higher/(Lower)
Revenues:
Gross revenues	0
Operating costs and expenses:
Cost of goods sold	0
Loyalty Points | Retail, entertainment, and other | Accounting Standards Update 2014-09 | Effect of Change Higher/(Lower)
Revenues:
Gross revenues	0
Operating costs and expenses:
Cost of goods sold	0
Promotional Allowances (Discretionary Complementaries) | Accounting Standards Update 2014-09 | Effect of Change Higher/(Lower)
Revenues:
Gross revenues	(92,295)
Less-Promotional allowances	97,343
Net revenues	5,048
Operating costs and expenses:
Advertising, general and administrative	0
Corporate	0
Depreciation and amortization	0
Impairment of Mohegan Sun Pocono's goodwill	0
Other, net	0
Total operating costs and expenses	5,048
Income from operations	0
Promotional Allowances (Discretionary Complementaries) | Gaming | Accounting Standards Update 2014-09 | Effect of Change Higher/(Lower)
Revenues:
Gross revenues	(178,234)
Operating costs and expenses:
Cost of goods sold	(21,730)
Promotional Allowances (Discretionary Complementaries) | Food and beverage | Accounting Standards Update 2014-09 | Effect of Change Higher/(Lower)
Revenues:
Gross revenues	41,758
Operating costs and expenses:
Cost of goods sold	26,467
Promotional Allowances (Discretionary Complementaries) | Hotel | Accounting Standards Update 2014-09 | Effect of Change Higher/(Lower)
Revenues:
Gross revenues	24,394
Operating costs and expenses:
Cost of goods sold	0
Promotional Allowances (Discretionary Complementaries) | Retail, entertainment, and other | Accounting Standards Update 2014-09 | Effect of Change Higher/(Lower)
Revenues:
Gross revenues	19,787
Operating costs and expenses:
Cost of goods sold	311
Promotional Allowances (Non-Discretionary Complementaries) | Accounting Standards Update 2014-09 | Effect of Change Higher/(Lower)
Revenues:
Gross revenues	(57,059)
Less-Promotional allowances	23,505
Net revenues	(33,554)
Operating costs and expenses:
Advertising, general and administrative	0
Corporate	0
Depreciation and amortization	0
Impairment of Mohegan Sun Pocono's goodwill	0
Other, net	0
Total operating costs and expenses	(33,554)
Income from operations	0
Promotional Allowances (Non-Discretionary Complementaries) | Gaming | Accounting Standards Update 2014-09 | Effect of Change Higher/(Lower)
Revenues:
Gross revenues	(62,678)
Operating costs and expenses:
Cost of goods sold	(131,384)
Promotional Allowances (Non-Discretionary Complementaries) | Food and beverage | Accounting Standards Update 2014-09 | Effect of Change Higher/(Lower)
Revenues:
Gross revenues	0
Operating costs and expenses:
Cost of goods sold	41,879
Promotional Allowances (Non-Discretionary Complementaries) | Hotel | Accounting Standards Update 2014-09 | Effect of Change Higher/(Lower)
Revenues:
Gross revenues	0
Operating costs and expenses:
Cost of goods sold	12,099
Promotional Allowances (Non-Discretionary Complementaries) | Retail, entertainment, and other | Accounting Standards Update 2014-09 | Effect of Change Higher/(Lower)
Revenues:
Gross revenues	5,619
Operating costs and expenses:
Cost of goods sold	43,852
Cash Promotions | Accounting Standards Update 2014-09 | Effect of Change Higher/(Lower)
Revenues:
Gross revenues	(7,683)
Less-Promotional allowances	0
Net revenues	(7,683)
Operating costs and expenses:
Advertising, general and administrative	0
Corporate	0
Depreciation and amortization	0
Impairment of Mohegan Sun Pocono's goodwill	0
Other, net	0
Total operating costs and expenses	(7,683)
Income from operations	0
Cash Promotions | Gaming | Accounting Standards Update 2014-09 | Effect of Change Higher/(Lower)
Revenues:
Gross revenues	(7,683)
Operating costs and expenses:
Cost of goods sold	(7,683)
Cash Promotions | Food and beverage | Accounting Standards Update 2014-09 | Effect of Change Higher/(Lower)
Revenues:
Gross revenues	0
Operating costs and expenses:
Cost of goods sold	0
Cash Promotions | Hotel | Accounting Standards Update 2014-09 | Effect of Change Higher/(Lower)
Revenues:
Gross revenues	0
Operating costs and expenses:
Cost of goods sold	0
Cash Promotions | Retail, entertainment, and other | Accounting Standards Update 2014-09 | Effect of Change Higher/(Lower)
Revenues:
Gross revenues	0
Operating costs and expenses:
Cost of goods sold	0
Gross vs. Net Presentation and Other | Accounting Standards Update 2014-09 | Effect of Change Higher/(Lower)
Revenues:
Gross revenues	20,711
Less-Promotional allowances	2,309
Net revenues	23,020
Operating costs and expenses:
Advertising, general and administrative	491
Corporate	0
Depreciation and amortization	0
Impairment of Mohegan Sun Pocono's goodwill	0
Other, net	0
Total operating costs and expenses	23,020
Income from operations	0
Gross vs. Net Presentation and Other | Gaming | Accounting Standards Update 2014-09 | Effect of Change Higher/(Lower)
Revenues:
Gross revenues	21,844
Operating costs and expenses:
Cost of goods sold	22,544
Gross vs. Net Presentation and Other | Food and beverage | Accounting Standards Update 2014-09 | Effect of Change Higher/(Lower)
Revenues:
Gross revenues	3,976
Operating costs and expenses:
Cost of goods sold	3,926
Gross vs. Net Presentation and Other | Hotel | Accounting Standards Update 2014-09 | Effect of Change Higher/(Lower)
Revenues:
Gross revenues	676
Operating costs and expenses:
Cost of goods sold	675
Gross vs. Net Presentation and Other | Retail, entertainment, and other | Accounting Standards Update 2014-09 | Effect of Change Higher/(Lower)
Revenues:
Gross revenues	(5,785)
Operating costs and expenses:
Cost of goods sold	$ (4,616)

NEW ACCOUNTING STANDARDS - Reve

NEW ACCOUNTING STANDARDS - Revenue Disaggregation (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2017
Disaggregation of Revenue [Line Items]
Revenues	$ 1,388,810	$ 1,388,810	$ 1,355,632	$ 1,380,003
Connecticut
Disaggregation of Revenue [Line Items]
Revenues		992,043
Pennsylvania
Disaggregation of Revenue [Line Items]
Revenues		251,054
Canada
Disaggregation of Revenue [Line Items]
Revenues		112,525
Other
Disaggregation of Revenue [Line Items]
Revenues		33,428
Gaming | Connecticut
Disaggregation of Revenue [Line Items]
Revenues		654,273
Gaming | Pennsylvania
Disaggregation of Revenue [Line Items]
Revenues		211,800
Gaming | Canada
Disaggregation of Revenue [Line Items]
Revenues		70,339
Gaming | Other
Disaggregation of Revenue [Line Items]
Revenues		0
Food and beverage | Connecticut
Disaggregation of Revenue [Line Items]
Revenues		114,446
Food and beverage | Pennsylvania
Disaggregation of Revenue [Line Items]
Revenues		22,981
Food and beverage | Canada
Disaggregation of Revenue [Line Items]
Revenues		20,319
Food and beverage | Other
Disaggregation of Revenue [Line Items]
Revenues		(202)
Hotel | Connecticut
Disaggregation of Revenue [Line Items]
Revenues		84,543
Hotel | Pennsylvania
Disaggregation of Revenue [Line Items]
Revenues		8,246
Hotel | Canada
Disaggregation of Revenue [Line Items]
Revenues		4,451
Hotel | Other
Disaggregation of Revenue [Line Items]
Revenues		(5)
Retail, entertainment and other | Connecticut
Disaggregation of Revenue [Line Items]
Revenues		138,781
Retail, entertainment and other | Pennsylvania
Disaggregation of Revenue [Line Items]
Revenues		8,027
Retail, entertainment and other | Canada
Disaggregation of Revenue [Line Items]
Revenues		17,416
Retail, entertainment and other | Other
Disaggregation of Revenue [Line Items]
Revenues		1,206
Management, development and other | Connecticut
Disaggregation of Revenue [Line Items]
Revenues		0
Management, development and other | Pennsylvania
Disaggregation of Revenue [Line Items]
Revenues		0
Management, development and other | Canada
Disaggregation of Revenue [Line Items]
Revenues		0
Management, development and other | Other
Disaggregation of Revenue [Line Items]
Revenues		$ 32,429

NEW ACCOUNTING STANDARDS - Cont

NEW ACCOUNTING STANDARDS - Contract with Customers (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2017	Oct. 01, 2018
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Contract assets	$ 53,200
Contract related liabilities	71,248			$ 63,142
Net cash flows used in investing activities	(143,580)	$ (144,816)	$ (103,234)
Outstanding gaming chips and slot tickets liability
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Contract related liabilities	7,968			3,298
Loyalty points deferred revenue liability
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Contract related liabilities	40,968			42,314
Patron advances and other liability
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Contract related liabilities	22,312			$ 17,530
Mohegan Sun Pocono
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Contract related liabilities	$ 18,000
Accounting Standards Update 2016-18
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Net cash flows used in investing activities		$ 28,900	$ 49,500

MGE NIAGARA RESORTS - Additiona

MGE NIAGARA RESORTS - Additional Information (Details) $ in Thousands, $ in Thousands	Sep. 30, 2019USD ($)	Jun. 11, 2019USD ($)	Jun. 11, 2019CAD ($)	Jun. 10, 2019CAD ($)	Sep. 30, 2019USD ($)	Sep. 30, 2018USD ($)	Sep. 30, 2017USD ($)
Business Acquisition [Line Items]
Present value of capital lease obligations	$ 29,694				$ 29,694
Intangible assets	460,834				460,834	$ 408,677
Purchase price					72,287	0	$ 0
Long-term debt	1,909,157				1,909,157	$ 1,814,155
MG&E Niagra Entertainment
Business Acquisition [Line Items]
Operating lease, monthly payment	1,700		$ 2,200
Monthly payment under capital lease	378		500
Present value of capital lease obligations	27,900		36,900		27,900
Capitalized build-to-suit assets	90,300		119,600		90,300
Purchase price	72,000		96,000
Cash acquired from acquisition		$ 43,000	57,000
Credit Facility | MG&E Niagra Entertainment
Business Acquisition [Line Items]
Long-term debt				$ 100,000
Convertible Debenture | MG&E Niagra Entertainment
Business Acquisition [Line Items]
Long-term debt				40,000
MGE Niagara Credit Facility | Credit Facility | MG&E Niagra Entertainment
Business Acquisition [Line Items]
Equity method investment				$ 60,000
Lease Agreements | MG&E Niagra Entertainment
Business Acquisition [Line Items]
Intangible assets	$ 5,200		$ 6,900		$ 5,200

MGE NIAGARA RESORTS - Fair Valu

MGE NIAGARA RESORTS - Fair Value of Purchase Price (Details) - MG&E Niagra Entertainment $ in Thousands	Jun. 11, 2019USD ($)
Business Acquisition [Line Items]
Accounts receivable	$ 1,448
Inventories	3,410
Other current assets	15,983
Property and equipment	50,282
Intangible asset	16,689
Other current liabilities	(15,525)
Total	$ 72,287

MGE NIAGARA RESORTS - Pro Forma

MGE NIAGARA RESORTS - Pro Forma Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2017
Business Combinations [Abstract]
Net revenues	$ 1,620,921	$ 1,728,155	$ 1,746,601
Net income (loss) attributable to Mohegan Tribal Gaming Authority	$ (13,263)	$ 137,506	$ 90,432

COWLITZ PROJECT (Details)

COWLITZ PROJECT (Details) - USD ($) $ in Thousands	Jan. 01, 2019	Dec. 04, 2018	Dec. 15, 2017	May 31, 2019	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2017	Apr. 30, 2017
Schedule of Long-term Development Projects [Line Items]
Total consideration of membership interest					$ 10,000	$ 0	$ 0
Development fees revenue					$ 976	570	7,300
Management fee (as a percent)					24.00%
Management fees					$ 27,900	13,500	$ 6,000
Mohegan Tribe
Schedule of Long-term Development Projects [Line Items]
Total consideration of membership interest	$ 10,000
Salishan-Mohegan, LLC
Schedule of Long-term Development Projects [Line Items]
Accounts receivables, related party						$ 104,400
Cowlitz Tribal Gaming Authority | Salishan-Mohegan, LLC
Schedule of Long-term Development Projects [Line Items]
Repayments of related party debt		$ 106,600
Amount received from related parties		32,000
Interest receivable		$ 74,600
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	$ 1,900
Periodic payment of debt instrument				5 years	5 years
Salishan-Mohegan and Cowlitz Project
Schedule of Long-term Development Projects [Line Items]
Ownership interest (as a percent)					100.00%

PROJECT INSPIRE (Details)

PROJECT INSPIRE (Details) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	May 31, 2018	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2017	Aug. 31, 2016
Schedule of Long-term Development Projects [Line Items]
Rental expense		$ 19,300	$ 10,700	$ 9,500
Difference in carrying value vs. value of consideration paid			106,702
Project Inspire
Schedule of Long-term Development Projects [Line Items]
Renewable period of additional term					49 years
Rental expense		$ 1,800
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	$ 10,000		$ 9,996

PROPERTY AND EQUIPMENT, NET (De

PROPERTY AND EQUIPMENT, NET (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2017
Property, Plant and Equipment, Net, by Type [Abstract]
Property and equipment, gross	$ 2,843,690	$ 2,630,692
Accumulated depreciation	(1,323,003)	(1,235,323)
Property and equipment, net	1,520,687	1,395,369
Depreciation expense	121,800	81,300	$ 73,900
Accelerated depreciation	21,600
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	100,879
Buildings and improvements
Property, Plant and Equipment, Net, by Type [Abstract]
Property and equipment, gross	1,839,872	1,816,229
Build-to-suit asset
Property, Plant and Equipment, Net, by Type [Abstract]
Property and equipment, gross	93,828	0
Furniture and equipment
Property, Plant and Equipment, Net, by Type [Abstract]
Property and equipment, gross	660,936	594,106
Construction in process
Property, Plant and Equipment, Net, by Type [Abstract]
Property and equipment, gross	103,327	74,630
Project Inspire | Construction in process
Property, Plant and Equipment, Net, by Type [Abstract]
Property and equipment, gross	99,300	$ 71,500
Restatement Adjustment
Property, Plant and Equipment, Net, by Type [Abstract]
Depreciation and amortization expense	$ 6,300

OTHER INTANGIBLE ASSETS, NET (D

OTHER INTANGIBLE ASSETS, NET (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2017
Finite-Lived Intangible Assets [Line Items]
Subtotal	$ 460,834	$ 408,677
Less: accumulated amortization	(5,569)	(5,182)
Other intangible assets, net	455,265	403,495
Amortization	738	413	$ 411
Mohegan Sun trademark
Finite-Lived Intangible Assets [Line Items]
Other indefinite-lived intangible assets	119,692	119,692
Mohegan Sun Pocono slot machine, table game, interactive gaming and sports wagering licenses
Finite-Lived Intangible Assets [Line Items]
Other indefinite-lived intangible assets	298,500	280,500
MGE Niagara Resorts Casino Operating and Services Agreement rights
Finite-Lived Intangible Assets [Line Items]
Other intangible assets, gross	$ 16,753	0
Useful life	21 years
Other
Finite-Lived Intangible Assets [Line Items]
Other intangible assets, gross	$ 25,889	$ 8,485

LONG-TERM DEBT - Schedules and

LONG-TERM DEBT - Schedules and Introduction (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Sep. 30, 2018	Oct. 31, 2016
Debt Schedule [Abstract]
Long-term debt	$ 1,909,157	$ 1,814,155
Less: current portion of long-term debt	(76,909)	(73,232)
Long-term debt, net of current portion	1,832,248	1,740,923
Credit Facility | Senior Secured Credit Facility - Revolving
Debt Schedule [Abstract]
Long-term debt	102,000	66,000
Debt issuance costs	1,191	1,262
Credit Facility | Senior Secured Credit Facility - Term Loan A, due June 2018
Debt Schedule [Abstract]
Long-term debt	263,829	311,466
Debt issuance costs	4,236	6,661
Credit Facility | Senior Secured Credit Facility - Term Loan B, due June 2018
Debt Schedule [Abstract]
Long-term debt	805,394	810,430
Debt issuance costs	16,925	20,571
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]
Long-term debt	490,435	488,967
Credit Facility | MGE Niagara Credit Facility - Term Loan
Debt Schedule [Abstract]
Long-term debt	73,564	0
Debt issuance costs	1,002
Credit Facility | Mohegan Expo Credit Facility, net of debt issuance costs of $1,319 and $1,683, respectively
Debt Schedule [Abstract]
Long-term debt	29,357	31,980
Debt issuance costs	925	1,319
Credit Facility | Guaranteed Credit Facility, net of debt issuance costs of $1,262
Debt Schedule [Abstract]
Long-term debt	31,840	22,403
Convertible Debenture | MGE Niagara Convertible Debenture
Debt Schedule [Abstract]
Long-term debt	30,204	0
Notes payable to banks | Redemption note payable
Debt Schedule [Abstract]
Long-term debt	81,329	81,165
Debt issuance costs	$ 23,905	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]
Note stated interest rate	7.875%		7.875%
Debt issuance costs	$ 9,565	11,033
2016 7 7/8% Senior Unsecured Notes | Other
Debt Schedule [Abstract]
Long-term debt	$ 1,205	$ 1,744

LONG-TERM DEBT - Fiscal Year Ma

LONG-TERM DEBT - Fiscal Year Maturity (Details) $ in Thousands	Sep. 30, 2019USD ($)
Long-term Debt, Fiscal Year Maturity [Abstract]
2019	$ 76,909
2020	74,129
2021	364,077
2022	38,256
2023	883,072
Thereafter	530,463
Long-term debt	$ 1,966,906

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	Apr. 30, 2018	Apr. 30, 2017	Oct. 31, 2016
Debt Instrument [Line Items]
Principal payments			$ 13,300,000	$ 18,900,000
Senior Secured Credit Facility - Term Loan A
Debt Instrument [Line Items]
Credit facility payment			44,500,000	66,800,000
Senior Secured Credit Facility - Term Loan A | Forecast
Debt Instrument [Line Items]
Credit facility payment		$ 33,400,000
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			7.75%
Credit Facility | Credit Facility, 5.9%
Debt Instrument [Line Items]
Interest rate, credit facility			5.82%
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			5.80%
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]
Commitment fee percentage			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
Remaining borrowing capacity			$ 145,700,000
Credit Facility | Senior Secured Credit Facility - Term Loan A
Debt Instrument [Line Items]
Interest rate, credit facility			5.79%
Credit Facility | Senior Secured Credit Facility - Term Loan B
Debt Instrument [Line Items]
Interest rate, credit facility			6.04%
Credit Facility | Senior Secured Credit Facility, Term Loan A and Term Loan B
Debt Instrument [Line Items]
Mandatory repayment			$ 0	$ 0	$ 878,161,000
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			102,000,000
Credit Facility | Mohegan Expo Credit Facility | Credit Facility, 8%
Debt Instrument [Line Items]
Credit facility outstanding			3,000,000
Credit Facility | Mohegan Expo Credit Facility | Credit Facility, 5.9%
Debt Instrument [Line Items]
Credit facility outstanding			$ 99,000,000
Minimum | Credit Facility | Senior Secured Credit Facility
Debt Instrument [Line Items]
Commitment fee percentage			0.375%
Maximum | Credit Facility | Senior Secured Credit Facility
Debt Instrument [Line Items]
Commitment fee percentage			0.50%

LONG-TERM DEBT - Senior Unsecur

LONG-TERM DEBT - Senior Unsecured Notes (Details) - USD ($)	1 Months Ended
	Oct. 31, 2016	Sep. 30, 2019	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)	Sep. 30, 2019USD ($)	Jun. 11, 2019CAD ($)	Jun. 10, 2019CAD ($)	Sep. 30, 2019USD ($)	Sep. 30, 2018USD ($)	Sep. 30, 2019USD ($)	Sep. 30, 2018USD ($)	Sep. 30, 2017USD ($)	Sep. 30, 2019CAD ($)	Jul. 17, 2019CAD ($)	Oct. 30, 2018USD ($)	Sep. 28, 2018USD ($)	Apr. 30, 2017USD ($)	Oct. 31, 2016USD ($)
Debt Instrument [Line Items]
Long-term debt, gross	$ 1,966,906,000			$ 1,966,906,000		$ 1,966,906,000
Revenues				1,388,810,000		1,388,810,000	$ 1,456,980,000	$ 1,485,350,000
MGE Niagara Credit Facility
Debt Instrument [Line Items]
Borrowing capacity	219,000,000		$ 290,000,000	219,000,000		219,000,000			$ 7,600,000	$ 10,000,000
Credit Facility | Bank of America, N.A. Line of Credit
Debt Instrument [Line Items]
Borrowing capacity														$ 25,000,000
Credit facility outstanding	0			0		0
Credit Facility | Mohegan Expo Credit Facility
Debt Instrument [Line Items]
Borrowing capacity													$ 25,000,000
Credit facility outstanding	$ 102,000,000			$ 102,000,000		$ 102,000,000
Increase to maximum borrowing capacity													8,300,000
Credit Facility | Term Loan A
Debt Instrument [Line Items]
Borrowing capacity														$ 445,000,000
Interest rate, credit facility	5.80%			5.80%		5.80%			5.80%
Credit facility payment					$ 1,100,000		2,500,000
Credit Facility | BIA Loan Guaranty Program (Guaranteed Credit Facility)
Debt Instrument [Line Items]
Interest rate, credit facility	4.85%			4.85%		4.85%			4.85%
Credit facility payment						$ 2,600,000
Long-term debt												$ 23,700,000
Credit Facility | BIA Loan Guaranty Program (Second Guaranteed Credit Facility)
Debt Instrument [Line Items]
Long-term debt											$ 11,300,000
Credit Facility | MGE Niagara Credit Facility
Debt Instrument [Line Items]
Long-term debt, gross	$ 75,500,000	$ 100,000,000		$ 75,500,000		75,500,000
Credit Facility | MGE Niagara Term Loan Facility
Debt Instrument [Line Items]
Borrowing capacity	75,500,000		100,000,000	75,500,000		75,500,000
Debt instrument, quarterly installment	$ 3,800,000		5,000,000	$ 3,800,000		$ 3,800,000
Debt, weighted average interest rate	4.70%			4.70%		4.70%			4.70%
Commitment fee percentage	0.55%
Credit Facility | BIA Loan Guaranty Program (Guaranteed Credit Facility And Second Guaranteed Credit Facility)
Debt Instrument [Line Items]
Long-term debt											$ 35,000,000
Debentures Subject to Mandatory Redemption | MGE Niagara Convertible Debentures
Debt Instrument [Line Items]
Borrowing capacity	$ 30,200,000	$ 40,000,000		$ 30,200,000		$ 30,200,000
Debt instrument, convertible, percent of capital shares		40.00%
Interest rate, credit facility		3.50%
Debt instrument, interest rate, effective percentage, after sixth anniversary		8.00%
Swingline Loan | MGE Niagara Credit Facility
Debt Instrument [Line Items]
Borrowing capacity	15,100,000		20,000,000	15,100,000		15,100,000
Letter of Credit | MGE Niagara Credit Facility
Debt Instrument [Line Items]
Borrowing capacity	75,500,000		100,000,000	75,500,000		75,500,000
Revolving Credit Facility | MGE Niagara Credit Facility
Debt Instrument [Line Items]
Letters of credit issued	26,400,000			26,400,000		26,400,000			$ 35,000,000
Remaining borrowing capacity	124,600,000			124,600,000		124,600,000			$ 165,000,000
Revolving Credit Facility | MGE Niagara Revolving Facility
Debt Instrument [Line Items]
Borrowing capacity	$ 143,500,000		$ 190,000,000	$ 143,500,000		143,500,000
Mohegan Exposition and Convention Center | Credit Facility
Debt Instrument [Line Items]
Revenues						6,000,000	647,000
Loss from operations						$ 81,000	$ 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%
Minimum | Credit Facility | MGE Niagara Revolving Facility
Debt Instrument [Line Items]
Commitment fee percentage			0.50%
Minimum | Credit Facility | MGE Niagara Credit Facility, Prime Rate Loans
Debt Instrument [Line Items]
Debt instrument, interest rate, floor			0.00%
Minimum | Credit Facility | MGE Niagara Credit Facility, LIBOR Loans
Debt Instrument [Line Items]
Debt instrument, interest rate, floor			0.00%
Minimum | Credit Facility | MGE Niagara Credit Facility, Bankers' Acceptances
Debt Instrument [Line Items]
Debt instrument, interest rate, floor			0.00%
Maximum | Credit Facility | MGE Niagara Revolving Facility
Debt Instrument [Line Items]
Commitment fee percentage			0.70%
Leverage-based Margin | Minimum | Credit Facility | MGE Niagara Credit Facility, Prime Rate Loans
Debt Instrument [Line Items]
Basis spread on variable rate			1.00%
Leverage-based Margin | Minimum | Credit Facility | MGE Niagara Credit Facility, USBR Loans
Debt Instrument [Line Items]
Basis spread on variable rate			1.00%
Leverage-based Margin | Minimum | Credit Facility | MGE Niagara Credit Facility, LIBOR Loans
Debt Instrument [Line Items]
Basis spread on variable rate			2.50%
Leverage-based Margin | Minimum | Credit Facility | MGE Niagara Credit Facility, Bankers' Acceptances
Debt Instrument [Line Items]
Basis spread on variable rate			2.50%
Leverage-based Margin | Maximum | Credit Facility | MGE Niagara Credit Facility, Prime Rate Loans
Debt Instrument [Line Items]
Basis spread on variable rate			2.00%
Leverage-based Margin | Maximum | Credit Facility | MGE Niagara Credit Facility, USBR Loans
Debt Instrument [Line Items]
Basis spread on variable rate			2.00%
Leverage-based Margin | Maximum | Credit Facility | MGE Niagara Credit Facility, LIBOR Loans
Debt Instrument [Line Items]
Basis spread on variable rate			3.50%
Leverage-based Margin | Maximum | Credit Facility | MGE Niagara Credit Facility, Bankers' Acceptances
Debt Instrument [Line Items]
Basis spread on variable rate			3.50%

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	May 31, 2019	Sep. 30, 2019
Debt Instrument [Line Items]
Equal monthly installments	$ 1.9	$ 1.9
Periodic payment of debt instrument		5 years	5 years

LEASES - Capital Leases (Detail

LEASES - Capital Leases (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Sep. 30, 2018
Leases [Abstract]
2020	$ 2,571
2021	2,598
2022	2,598
2023	2,548
2024	2,251
Thereafter	32,832
Total minimum future capital lease payments	45,398
Less: amounts representing interest	(16,031)
Plus: residual values	327
Present value of capital lease obligations	29,694
Less: current portion of capital lease obligations	(1,133)	$ 0
Capital lease obligations, net of current portion	$ 28,561	$ 0

LEASES - Operating Leases (Deta

LEASES - Operating Leases (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2017
Related Party Transaction [Line Items]
2020	$ 4,808
2021	4,038
2022	2,485
2023	2,092
2024	2,011
Thereafter	5,734
Total	21,168
Rental expense	19,300	$ 10,700	$ 9,500
Minimum future rental payments - leases
2020	32,504
2021	30,376
2022	30,651
2023	30,473
2024	30,602
Thereafter	715,910
Total	870,516
Minimum future sublease income
2020	(4,808)
2021	(4,038)
2022	(2,485)
2023	(2,092)
2024	(2,011)
Thereafter	(5,734)
Total	(21,168)
Total
2020	30,795
2021	28,948
2022	29,537
2023	29,486
2024	29,577
Thereafter	715,067
Total	863,410
Subleases
Related Party Transaction [Line Items]
2020	1,709
2021	1,428
2022	1,114
2023	987
2024	1,025
Thereafter	843
Total	7,106
Rental expense	8,600	$ 8,800	$ 8,800
Minimum future sublease income
2020	(1,709)
2021	(1,428)
2022	(1,114)
2023	(987)
2024	(1,025)
Thereafter	(843)
Total	(7,106)
Project Inspire
Related Party Transaction [Line Items]
Rental expense	$ 1,800

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Dec. 31, 2017	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2017
Related Party Transaction [Line Items]
Connector purchase price	$ 8,500	$ 77,613	$ 136,551	$ 85,499
Rental expense		19,300	10,700	9,500
Subleases
Related Party Transaction [Line Items]
Rental expense		8,600	8,800	8,800
Mohegan Tribal Utility Authority
Related Party Transaction [Line Items]
Utilities purchased from related party		$ 19,300	19,800	16,800
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		$ 8,600	8,800	8,800
Mohegan Sun
Related Party Transaction [Line Items]
Expenses for services provided to related party		$ 33,200	$ 35,400	$ 31,400

EMPLOYEE BENEFIT PLANS (Details

EMPLOYEE BENEFIT PLANS (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2017
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	$ 2.4	$ 2.5	$ 2.6
Deferred compensation plan assets	10.4	10.3
Benefit plan balance	$ 5.5	$ 4.2

INCOME TAXES - Components of In

INCOME TAXES - Components of Income Before Income Taxes (Details) - MGE Niagara - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Income Tax Contingency [Line Items]
Domestic	$ 3,909	$ 138,453
Foreign	(5,256)	(6,370)
Total	$ (1,347)	$ 132,083

INCOME TAXES - Components of Pr

INCOME TAXES - Components of Provision for Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2017
Current:
Federal	$ 0	$ 0
State	392	475
Foreign	0	0
Total	392	475
Deferred:
Federal	0	0
State	0	0
Foreign	637	0
Total	637	0
Total income tax provision	$ 1,029	$ 475	$ 0

INCOME TAXES - Deferred Tax Ass

INCOME TAXES - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2017
Tax Credit Carryforward [Line Items]
Deferred tax assets	$ 12,691
Deferred tax liabilities	(13,328)
Net deferred income tax liability	(637)
Net income (loss)	(2,376)	$ 131,608	$ 76,417
MGE Niagara Resorts
Tax Credit Carryforward [Line Items]
Deferred tax assets	12,163
Deferred tax liabilities	(13,300)
Net income (loss)	(45,900)
Other
Tax Credit Carryforward [Line Items]
Deferred tax assets	528
Deferred tax liabilities	$ (28)

SEGMENT REPORTING (Details)

SEGMENT REPORTING (Details) $ in Thousands	3 Months Ended	12 Months Ended
	Sep. 30, 2019USD ($)	Sep. 30, 2019USD ($)segment	Sep. 30, 2018USD ($)	Sep. 30, 2017USD ($)
Segment Reporting Information [Line Items]
Number of Reportable Segments | segment		4
Impairment of Mohegan Sun Pocono's goodwill	$ 39,459	$ 39,459	$ 0	$ 0
Revenues:
Revenues	1,388,810	1,388,810	1,456,980	1,485,350
Total	1,388,810	1,388,810	1,355,632	1,380,003
Income Statement [Abstract]
Income (loss) from operations:	136,462	136,462	244,534	257,235
Capital [Abstract]
Capital expenditures incurred:		80,994	122,802	101,533
ASSETS
Total assets:	2,511,596	2,511,596	2,312,119
Operating segments | Mohegan Sun
Revenues:
Revenues		992,043	1,068,892	1,079,920
Income Statement [Abstract]
Income (loss) from operations:		156,276	230,890	249,403
Capital [Abstract]
Capital expenditures incurred:		30,931	93,165	57,033
ASSETS
Total assets:	1,282,384	1,282,384	1,364,169
Operating segments | Mohegan Sun Pocono
Revenues:
Revenues		251,054	265,691	278,938
Income Statement [Abstract]
Income (loss) from operations:		(5,253)	37,541	33,145
Capital [Abstract]
Capital expenditures incurred:		6,526	9,889	6,897
ASSETS
Total assets:	548,424	548,424	581,079
Operating segments | MGE Niagara Resorts
Revenues:
Revenues		112,525	0	0
Income Statement [Abstract]
Income (loss) from operations:		7,368	0	0
Capital [Abstract]
Capital expenditures incurred:		3,389	0	0
ASSETS
Total assets:	342,821	342,821	0
Operating segments | Management, development and other
Revenues:
Revenues		33,349	19,806	100,505
Income Statement [Abstract]
Income (loss) from operations:		1,152	(686)	76,647
Capital [Abstract]
Capital expenditures incurred:		40,114	19,724	37,603
ASSETS
Total assets:	313,458	313,458	333,202
Corporate
Revenues:
Revenues		1,001	1,483	1,951
Income Statement [Abstract]
Income (loss) from operations:		(22,161)	(23,211)	(101,960)
Capital [Abstract]
Capital expenditures incurred:		34	24	0
ASSETS
Total assets:	912,712	912,712	838,454
Inter-segment
Revenues:
Revenues		(1,162)	(240)	(81,311)
Income Statement [Abstract]
Income (loss) from operations:		(920)	0	$ 0
ASSETS
Total assets:	$ (888,203)	$ (888,203)	$ (804,785)

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details) ft² in Thousands, $ in Millions	Jul. 16, 2019USD ($)ft²	Sep. 30, 2019USD ($)
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
Term of guaranteed lease payments	24 months
Purchase obligation		80.4
Purchase obligation, due in next twelve months		$ 30.3
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
Virgin Hotels Las Vegas Lease
Commitments and Contingencies [Line Items]
Area of real estate (in sqft) | ft²	60
Term of lease	20 years
Annual lease payment	$ 9

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, 2019	Sep. 30, 2018	Sep. 30, 2017
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balances at Beginning of Year	$ 12,265	$ 20,785	$ 27,384
Charges to Costs and Expenses	976	4,396	3,392
Deductions from Reserves	1,526	12,916	9,991
Balances at End of Year	11,715	12,265	$ 20,785
Salishan-Mohegan, LLC
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Write-off of receivables	$ 10,300	$ 9,200