Mohegan Tribal Gaming Authority 10-Q 28 Aug 20 2020 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information	9 Months Ended
	Jun. 30, 2020shares
Cover [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
Document Type	10-Q
Document Period End Date	Jun. 30, 2020
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q3
Amendment Flag	false
Entity Small Business	false
Entity Current Reporting Status	No
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding	0
Entity Interactive Data Current	Yes
Entity File Number	033-80655
Entity Tax Identification Number	06-1436334
Entity Address, Address Line One	One Mohegan Sun Boulevard
Entity Address, City or Town	Uncasville
Entity Address, State or Province	CT
Entity Address, Postal Zip Code	06382
City Area Code	860
Local Phone Number	862-8000
Document Quarterly Report	true
Document Transition Report	false
Title of 12(b) Security	None
No Trading Symbol Flag	true
Security Exchange Name	NONE

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($) $ in Thousands	Jun. 30, 2020	Sep. 30, 2019
Current assets:
Cash and cash equivalents	$ 149,435	$ 130,138
Restricted cash and cash equivalents	1,698	4,960
Accounts receivable, net of allowance for doubtful accounts of $15,041 and $11,715, respectively	48,499	52,764
Inventories	17,431	18,248
Due from Ontario Lottery and Gaming Corporation	4,806	10,946
Casino Operating and Services Agreement customer contract asset	8,902	3,004
Other current assets	45,989	47,276
Total current assets	276,760	267,336
Restricted cash and cash equivalents	61,148	145,631
Property and equipment, net	1,480,397	1,520,687
Right-of-use operating lease assets	341,533	0
Other intangible assets, net	327,078	455,265
Casino Operating and Services Agreement customer contract asset, net of current portion	118,841	50,192
Notes receivable	2,514	2,514
Other assets, net	80,899	69,971
Total assets	2,689,170	2,511,596
Current liabilities:
Current portion of long-term debt	77,829	76,909
Current portion of finance lease obligations	2,291	1,133
Current portion of right-of-use operating lease obligations	14,019	0
Trade payables	23,634	16,672
Accrued payroll	32,387	53,225
Construction payables	46,236	11,888
Accrued interest payable	14,395	19,804
Due to Ontario Lottery and Gaming Corporation	30,353	30,662
Other current liabilities	155,505	174,231
Total current liabilities	396,649	384,524
Long-term debt, net of current portion	1,963,011	1,832,248
Finance lease obligations, net of current portion	28,067	28,561
Right-of-use operating lease obligations, net of current portion	344,100	0
Accrued payroll	868	0
Build-to-suit liability	0	90,292
Other long-term liabilities	33,648	38,538
Total liabilities	2,766,343	2,374,163
Commitments and Contingencies
Capital:
Retained earnings (deficit)	(76,615)	137,124
Accumulated other comprehensive loss	(7,730)	(6,633)
Total capital attributable to Mohegan Tribal Gaming Authority	(84,345)	130,491
Non-controlling interests	7,172	6,942
Total capital	(77,173)	137,433
Total liabilities and capital	$ 2,689,170	$ 2,511,596

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2020	Sep. 30, 2019
Statement Of Financial Position [Abstract]
Allowance for doubtful accounts receivable	$ 15,041	$ 11,715

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF INCOME (LOSS) AND COMPREHENSIVE INCOME (LOSS) (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Revenues:
Net revenues	$ 107,199	$ 347,607	$ 820,952	$ 974,804
Operating costs and expenses:
Advertising, general and administrative, including related party transactions of $4,517, $10,601, $23,129 and $33,417, respectively	35,672	53,534	172,768	149,664
Corporate, including related party transactions of $1,679, $1,821, $6,060 and $4,655, respectively	7,700	13,839	31,959	38,728
Depreciation and amortization	26,477	22,810	82,847	92,682
Impairment of Mohegan Sun Pocono's intangible assets			126,596	0
Other, net	2,656	2,910	9,000	6,357
Total operating costs and expenses	127,736	292,397	904,319	853,998
Income (loss) from operations	(20,537)	55,210	(83,367)	120,806
Other income (expense):
Interest income	270	1,149	1,549	5,639
Interest expense, net of capitalized interest	(32,478)	(35,690)	(98,830)	(106,832)
Other, net	120	(254)	(2,904)	(582)
Total other expense	(32,088)	(34,795)	(100,185)	(101,775)
Income (loss) before income tax	(52,625)	20,415	(183,552)	19,031
Income tax benefit (provision)	2,696	(538)	3,016	(730)
Net income (loss)	(49,929)	19,877	(180,536)	18,301
Income attributable to non-controlling interests	(116)	(38)	(209)	(198)
Net income (loss) attributable to Mohegan Tribal Gaming Authority	(50,045)	19,839	(180,745)	18,103
Comprehensive income (loss):
Foreign currency translation adjustment	6,088	(4,041)	(1,076)	(8,346)
Other				44
Other comprehensive income (loss)	6,088	(4,041)	(1,076)	(8,302)
Other comprehensive (income) loss attributable to non-controlling interests	(229)	231	(21)	446
Other comprehensive income (loss) attributable to Mohegan Tribal Gaming Authority	5,859	(3,810)	(1,097)	(7,856)
Comprehensive income (loss) attributable to Mohegan Tribal Gaming Authority	(44,186)	16,029	(181,842)	10,247
Gaming
Revenues:
Net revenues	89,379	235,418	569,642	669,172
Operating costs and expenses:
Operating costs and expenses	41,834	135,238	330,200	389,872
Food and beverage
Revenues:
Net revenues	3,009	37,171	91,098	105,485
Operating costs and expenses:
Operating costs and expenses	5,075	29,080	79,160	81,611
Hotel
Revenues:
Net revenues	2,589	23,794	50,293	68,776
Operating costs and expenses:
Operating costs and expenses	4,296	12,052	26,611	31,881
Retail, entertainment and other
Revenues:
Net revenues	12,222	51,224	109,919	131,371
Operating costs and expenses:
Operating costs and expenses	$ 4,026	$ 22,934	$ 45,178	$ 63,203

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF INCOME (LOSS) AND COMPREHENSIVE INCOME (LOSS) (Unaudited) (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Advertising, general and administrative	$ 35,672	$ 53,534	$ 172,768	$ 149,664
Corporate	7,700	13,839	31,959	38,728
Gaming
Operating costs and expenses	41,834	135,238	330,200	389,872
Hotel
Operating costs and expenses	4,296	12,052	26,611	31,881
Affiliates
Advertising, general and administrative	4,517	10,601	23,129	33,417
Corporate	1,679	1,821	6,060	4,655
Affiliates | Gaming
Operating costs and expenses	755	703	2,265	2,107
Affiliates | Hotel
Operating costs and expenses	$ 2,161	$ 2,161	$ 6,483	$ 6,483

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN CAPITAL - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Total capital at beginning of period	$ (24,751)	$ 188,727	$ 137,433	$ 270,794
Net income (loss)	(49,929)	19,877	(180,536)	18,301
Foreign currency translation adjustment	6,088	(4,041)	(1,076)	(8,346)
Redemption of membership interest related to the New England Black Wolves franchise				75
Other				44
Total capital at end of period	(77,173)	189,563	$ (77,173)	$ 189,563
Accounting Standards Update [Extensible List]			us-gaap:AccountingStandardsUpdate201602Member	us-gaap:AccountingStandardsUpdate201409Member
Cumulative Effect Period Of Adoption Adjustment
Total capital at beginning of period				$ (41,575)
Cowlitz Project
Redemption of Mohegan Tribe membership interest in the Cowlitz Project				(10,000)
Mohegan Tribe
Distributions	(8,333)	(15,000)	$ (32,333)	(39,000)
Mohegan Tribe | Cowlitz Project
Distributions				(730)
Salishan Company, LLC | Cowlitz Project
Distributions	(248)		(661)
Retained Earnings (Deficit)
Total capital at beginning of period	(17,989)	174,053	137,124	250,707
Net income (loss)	(50,045)	19,839	(180,745)	18,103
Redemption of membership interest related to the New England Black Wolves franchise				(4,499)
Total capital at end of period	(76,615)	178,892	(76,615)	178,892
Retained Earnings (Deficit) | Cumulative Effect Period Of Adoption Adjustment
Total capital at beginning of period				(41,575)
Retained Earnings (Deficit) | Cowlitz Project
Redemption of Mohegan Tribe membership interest in the Cowlitz Project				(4,114)
Retained Earnings (Deficit) | Mohegan Tribe
Distributions	(8,333)	(15,000)	(32,333)	(39,000)
Retained Earnings (Deficit) | Mohegan Tribe | Cowlitz Project
Distributions				(730)
Retained Earnings (Deficit) | Salishan Company, LLC | Cowlitz Project
Distributions	(248)		(661)
Accumulated Other Comprehensive Income (Loss)
Total capital at beginning of period	(13,589)	7,016	(6,633)	11,062
Foreign currency translation adjustment	5,859	(3,810)	(1,097)	(7,900)
Other				44
Total capital at end of period	(7,730)	3,206	(7,730)	3,206
Total Capital Attributable to Mohegan Tribal Gaming Authority
Total capital at beginning of period	(31,578)	181,069	130,491	261,769
Net income (loss)	(50,045)	19,839	(180,745)	18,103
Foreign currency translation adjustment	5,859	(3,810)	(1,097)	(7,900)
Redemption of membership interest related to the New England Black Wolves franchise				(4,499)
Other				44
Total capital at end of period	(84,345)	182,098	(84,345)	182,098
Total Capital Attributable to Mohegan Tribal Gaming Authority | Cumulative Effect Period Of Adoption Adjustment
Total capital at beginning of period				(41,575)
Total Capital Attributable to Mohegan Tribal Gaming Authority | Cowlitz Project
Redemption of Mohegan Tribe membership interest in the Cowlitz Project				(4,114)
Total Capital Attributable to Mohegan Tribal Gaming Authority | Mohegan Tribe
Distributions	(8,333)	(15,000)	(32,333)	(39,000)
Total Capital Attributable to Mohegan Tribal Gaming Authority | Mohegan Tribe | Cowlitz Project
Distributions				(730)
Total Capital Attributable to Mohegan Tribal Gaming Authority | Salishan Company, LLC | Cowlitz Project
Distributions	(248)		(661)
Non-controlling Interests
Total capital at beginning of period	6,827	7,658	6,942	9,025
Net income (loss)	116	38	209	198
Foreign currency translation adjustment	229	(231)	21	(446)
Redemption of membership interest related to the New England Black Wolves franchise				4,574
Total capital at end of period	$ 7,172	$ 7,465	$ 7,172	7,465
Non-controlling Interests | Cowlitz Project
Redemption of Mohegan Tribe membership interest in the Cowlitz Project				$ (5,886)

CONDENSED CONSOLIDATED STATEM_4

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Sep. 30, 2019
Cash flows provided by (used in) operating activities:
Net income (loss)	$ (49,929)	$ 19,877	$ (180,536)	$ 18,301
Adjustments to reconcile net income (loss) to net cash flows provided by (used in) operating activities:
Depreciation and amortization	26,477	22,810	82,847	92,682
Non-cash operating lease expense			9,364
Accretion of discounts			857	864
Amortization of discounts and debt issuance costs			13,977	14,619
Provision for losses on receivables			2,676	962
Impairment of Mohegan Sun Pocono's intangible assets			126,596	0
Deferred income tax provision			(3,262)	0
Other, net			2,255	(26)
Changes in operating assets and liabilities, net of effect of the MGE Niagara Resorts acquisition:
Accounts receivable			1,237	(9,023)
Accrued interest on notes receivable related to the Cowlitz Project			0	71,696
Inventories			714	(269)
Due from Ontario Lottery and Gaming Corporation			5,482	0
Casino Operating and Services Agreement customer contract asset			(78,210)	0
Other assets			398	(6,901)
Trade payables			6,672	965
Accrued interest			(5,402)	(9,189)
Due to Ontario Lottery and Gaming Corporation			3,598	0
Operating lease liabilities			(162)	0
Other liabilities			(22,713)	(1,712)
Net cash flows provided by (used in) operating activities			(33,612)	172,969
Cash flows used in investing activities:
Purchases of property and equipment			(104,384)	(52,289)
Acquisition of the MGE Niagara Resorts, net of cash acquired			(1,666)	(72,287)
Proceeds from notes receivable related to the Cowlitz Project			0	32,026
Investment in Mohegan Hotel Holding, LLC			(10,750)	0	$ (5,000)
Other, net			(1,171)	(12,698)
Net cash flows used in investing activities			(117,971)	(105,248)
Cash flows provided by financing activities:
Other borrowings			2,845	11,335
Other repayments			(14,230)	(6,938)
Payments on finance lease obligations			(1,034)	0
Distributions			(32,333)	(39,000)
Redemption of Mohegan Tribe membership interest in the Cowlitz Project			0	(10,000)
Payments of financing fees			(34)	(3,256)
Other, net			(1,527)	(1,527)
Net cash flows provided by financing activities			84,579	52,181
Net increase (decrease) in cash, cash equivalents, restricted cash and restricted cash equivalents			(67,004)	119,902
Effect of exchange rate on cash, cash equivalents, restricted cash and restricted cash equivalents			(1,444)	(6,155)
Cash, cash equivalents, restricted cash and restricted cash equivalents at beginning of period			280,729	234,626	234,626
Cash, cash equivalents, restricted cash and restricted cash equivalents at end of period	212,281	348,373	212,281	348,373	280,729
Reconciliation of cash, cash equivalents, restricted cash and restricted cash equivalents to the condensed consolidated balance sheets:
Cash and cash equivalents	149,435	162,066	149,435	162,066	130,138
Restricted cash and cash equivalents	1,698	9,321	1,698	9,321	4,960
Restricted cash and cash equivalents	61,148	176,986	61,148	176,986	145,631
Cash, cash equivalents, restricted cash and restricted cash equivalents at end of period	$ 212,281	$ 348,373	212,281	348,373	$ 280,729
Supplemental disclosures:
Cash paid for interest			95,211	101,393
Non-cash transactions:
Right-of-use operating lease assets			360,933
Right-of-use operating lease obligations			361,078
Finance lease assets and obligations			2,511	29,140
Construction payables			46,236	15,739
MGE Niagara Resorts - recognition (derecognition) of build-to-suit asset and liability			(90,675)	77,403
MGE Niagara Resorts – recognition of parking license asset and liability			0	5,222
Payment by third-party for interactive gaming license			0	8,000
Credit Facility | Bank of America, N.A. Revolving and Line of Credit
Cash flows provided by financing activities:
Senior secured credit facility borrowings - revolving and line of credit			807,525	1,014,972
Senior secured credit facility repayments			(662,525)	(966,972)
Credit Facility | Senior Secured Credit Facility, Term Loan A and Term Loan B
Cash flows provided by financing activities:
Senior secured credit facility repayments			(37,104)	(51,011)
Non-cash transactions:
Senior secured credit facility reductions			10,514	13,296
Credit Facility | MGE Niagara Resorts Credit Facility - Revolving
Cash flows provided by financing activities:
Senior secured credit facility borrowings - revolving and line of credit			77,537	0
Senior secured credit facility repayments			(51,110)	0
Credit Facility | MGE Niagara Credit Facility
Cash flows provided by financing activities:
Senior secured credit facility borrowings - revolving and line of credit			0	75,220
Senior secured credit facility repayments			(2,770)	0
Convertible Debenture | MGE Niagara Credit Facility
Cash flows provided by financing activities:
Senior secured credit facility borrowings - revolving and line of credit			0	30,088
Salishan Company, LLC
Cash flows provided by financing activities:
Distributions			$ (661)	$ (730)

Organization and Basis of Prese

Organization and Basis of Presentation	9 Months Ended
	Jun. 30, 2020
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Organization and Basis of Presentation	NOTE 1—ORGANIZATION AND BASIS OF PRESENTATION: 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. The Mohegan Tribal Gaming Authority d/b/a Mohegan Gaming & Entertainment (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 5,000-seat Niagara Falls Entertainment Centre, all in Niagara Falls, Canada (collectively, 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 (i) owns 100% of Salishan-Mohegan, LLC (“Salishan-Mohegan”), which developed and currently manages ilani Casino Resort in Clark County, Washington, a gaming and entertainment facility owned by the federally-recognized Cowlitz Indian Tribe and the Cowlitz Tribal Gaming Authority, (ii) holds the development rights to any future development at ilani Casino Resort through Salishan-Mohegan Development Company, LLC, a majority-owned subsidiary of Salishan-Mohegan, (iii) manages Resorts Casino Hotel in Atlantic City, New Jersey and owns 10% of the casino’s holding company and its subsidiaries, including those conducting or licensing online gaming and retail sports wagering in New Jersey, (iv) manages Paragon Casino Resort in Marksville, Louisiana and (v) owns 100% of Inspire Integrated Resort Co., Ltd. and MGA Korea, LLC, 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. Impact of the COVID-19 Pandemic and Company Response In March 2020, the World Health Organization declared the outbreak of COVID-19 a global pandemic and the United States federal government declared it a national emergency. The spread of COVID-19 has affected most segments of the global economy, including the Company’s operations. On March 18, 2020, the Company announced the temporary suspension of operations at its North American owned, operated and managed properties to ensure the health and safety of its employees, guests and the surrounding communities in which the Company operates, consistent with directives from various government bodies. The following properties subsequently reopened as follows: (i) Paragon Casino Resort on May 20, 2020, (ii) ilani Casino Resort on May 28, 2020, (iii) Mohegan Sun on June 1, 2020, (iv) Mohegan Sun Pocono on June 22, 2020 and (v) Resorts Casino Hotel on July 2, 2020. As of the date of the filing of this Quarterly Report on Form 10-Q, the MGE Niagara Resorts remain temporarily closed. Like other integrated resort operators, these business disruptions have had a material adverse impact on the Company’s financial condition, results of operations and cash flows. While some of the Company's properties have reopened, it cannot predict when its remaining closed properties will be able to reopen or the conditions upon which additional reopenings may occur. In addition, while the Company has experienced some level of continued business disruption since the reopening of its properties, it expects this disruption to gradually dissipate, and remains confident in its ability to mitigate the impact of any such disruption through expense management. The impact of COVID-19 on the Company's operations through the date of the filing of this Quarterly Report on Form 10-Q has been significant, though the full extent of the impact will depend on future developments, which are highly uncertain and cannot be predicted with confidence, including the duration of COVID-19 or a resurgence, the manner in which the Company’s guests, suppliers and other third parties respond to COVID-19, including perception of safety and health measures taken by the Company, new information which may emerge concerning its severity and the actions to contain it or treat its impact, as well as general economic conditions and consumer confidence. Accordingly, the Company cannot reasonably estimate the extent to which COVID-19 will further impact its future financial condition, results of operations and cash flows. In response to COVID-19, the Company completed a series of transactions to ensure maximum financial flexibility, including (i) on March 13, 2020, it drew the remaining balance of its senior secured revolving credit facility, in the amount of approximately $125 million and (ii) on August 28, 2020, it entered into an amendment to its Senior Secured Credit Facilities which, among other things, waived non-compliance with certain of its financial covenants through June 30, 2020 and modified the financial covenants applicable to periods subsequent to June 30, 2020 (refer to Note 8). The Company also took various actions to reduce costs in an effort to mitigate the operating and financial impact of COVID-19, including (i) furloughing approximately 98% of its workforce immediately following the closure of its properties, of which approximately 50% remain furloughed as of the date of the filing of this Quarterly Report on Form 10-Q; (ii) enacting meaningful compensation reductions to its remaining property and corporate personnel, including executive leadership, during the closure period; (iii) obtaining relief from certain threshold payments otherwise due to the OLG for the duration of the closure of the MGE Niagara Resorts, to be followed by a phased-in approach to such payments thereafter; (iv) obtaining a three month forbearance of gaming tax payments due to Connecticut and Pennsylvania; (v) deferring rental payments due under certain of MGE Niagara's lease agreements; and (vi) executing other substantial reductions in operating expenses, capital expenditures and overall costs. The Company could experience other potential adverse impacts as a result of COVID-19, including, but not limited to, charges from further adjustments to the carrying value of its intangible assets, as well as other long-lived asset impairment charges. Actual results may differ materially from the Company’s current estimates as the scope of COVID-19 evolves, depending largely, but not exclusively, on the duration and extent of the Company’s business disruptions. If the Company is unable to (i) execute its business plan (ii) sufficiently offset declines in revenues with appropriate cost reductions or (iii) execute certain cost containment initiatives, it may not have sufficient liquidity to meet its existing debt obligations, distributions to the Mohegan Tribe, capital expenditures and working capital requirements. In addition, the Company may not be able to satisfy its financial covenants under the senior secured credit facilities. In such event, the Company would need to seek additional sources of liquidity and obtain waivers or amendments under the senior secured credit facilities; however, it can provide no assurance that it would be able to obtain such liquidity and waivers or amendments. If the Company is unable to obtain such liquidity and waivers or amendments, it would be in default under the senior secured credit facilities, which may result in cross-defaults under its other outstanding indebtedness. If such defaults or cross-defaults were to occur, it would allow the Company's lenders to exercise their rights and remedies as defined under Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) for interim financial information and with instructions to Form 10-Q and Rule 10-01 of Regulation S-X. In accordance with Rule 10-01, the accompanying unaudited condensed consolidated financial statements do not include all of the information and footnotes required by US GAAP for complete consolidated financial statements. The accompanying year-end condensed consolidated balance sheet was derived from audited financial statements, but does not include all disclosures required by US GAAP. All adjustments, including normal recurring accruals and adjustments, necessary for a fair statement of the Company's operating results for the interim period, have been included. The Company’s results for the three months and nine months ended June 30, 2020 are not indicative of operating results expected for the entire fiscal year, particularly given the impact of COVID-19 as discussed above. The accompanying condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Company's Annual Report on Form 10-K for the fiscal year ended September 30, 2019. The preparation of financial statements in conformity with 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. 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 wholly-owned operations are focused within Connecticut and Pennsylvania. The Company also currently manages other gaming facilities elsewhere within the United States and Canada. 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 three months ended June 30, 2020 was as follows (in thousands): Connecticut Pennsylvania Canada (Mohegan Sun) (Mohegan Sun Pocono) (MGE Niagara Resorts) Other Gaming $ 67,966 $ 10,112 $ 11,301 $ — Food and beverage 2,779 231 — (1 ) Hotel 2,568 21 — — Retail, entertainment and other 4,926 148 45 211 Management and development — — — 6,546 Net revenues $ 78,239 $ 10,512 $ 11,346 $ 6,756 Revenue disaggregation by geographic location and revenue type for the three months ended June 30, 2019 was as follows (in thousands): Connecticut Pennsylvania Canada (Mohegan Sun) (Mohegan Sun Pocono) (MGE Niagara Resorts) Other Gaming $ 165,968 $ 55,199 $ 14,251 $ — Food and beverage 27,941 5,929 3,391 (90 ) Hotel 20,885 2,163 747 (1 ) Retail, entertainment and other 36,251 2,102 2,899 406 Management and development — — — 9,626 Net revenues $ 251,045 $ 65,393 $ 21,288 $ 9,941 Revenue disaggregation by geographic location and revenue type for the nine months ended June 30, 2020 was as follows (in thousands): Connecticut Pennsylvania Canada (Mohegan Sun) (Mohegan Sun Pocono) (MGE Niagara Resorts) Other Gaming $ 352,946 $ 107,499 $ 109,197 $ — Food and beverage 52,734 10,899 27,544 (79 ) Hotel 40,491 3,485 6,319 (2 ) Retail, entertainment and other 57,689 3,685 24,542 519 Management and development — — — 24,012 Net revenues $ 503,860 $ 125,568 $ 167,602 $ 24,450 Revenue disaggregation by geographic location and revenue type for the nine months ended June 30, 2019 was as follows (in thousands): Connecticut Pennsylvania Canada (Mohegan Sun) (Mohegan Sun Pocono) (MGE Niagara Resorts) Other Gaming $ 496,281 $ 158,640 $ 14,251 $ — Food and beverage 85,156 17,121 3,391 (183 ) Hotel 62,094 5,938 747 (3 ) Retail, entertainment and other 98,584 5,726 2,899 1,165 Management and development — — — 23,177 Net revenues $ 742,115 $ 187,425 $ 21,288 $ 24,156 Contract and Contract-related Assets As of June 30, 2020 and September 30, 2019, contract assets related to the COSA totaled $127.7 million and $53.2 million, respectively. 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 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): June 30, 2020 September 30, 2019 Outstanding gaming chips and slot tickets liability $ 6,856 $ 7,968 Loyalty points deferred revenue liability 35,390 40,968 Patron advances and other liability 18,040 22,312 Total $ 60,286 $ 71,248 As of June 30, 2020 and September 30, 2019, customer contract liabilities related to Mohegan Sun Pocono's revenue sharing agreement with Unibet Interactive Inc. totaled $17.1 million and $18.0 million, respectively, and were primarily recorded within other long-term liabilities. Other Intangible Assets Other intangible assets consist primarily of Mohegan Sun's trademark and Mohegan Sun Pocono's various gaming licenses. These intangible assets all have indefinite lives. Intangible assets with indefinite lives are assessed at least annually for impairment by comparing their fair value to their carrying value. However, these intangible assets may be assessed more frequently for impairment if events or changes in circumstances, such as declines in revenues, earnings and cash flows, or material adverse changes in business climate, indicate that their carrying value may be impaired. During the second quarter of its fiscal 2020, the Company identified an indicator of impairment on Mohegan Sun Pocono's intangible assets due to COVID-19. As a result, the Company revised its cash flow projections to reflect the current business climate, including the uncertainty surrounding the nature, timing and extent of reopening Mohegan Sun Pocono. The estimated fair value of these intangible assets was determined by using discounted cash flow models, which utilized Level 3 inputs. The primary unobservable input utilized in estimating the fair value of these intangible assets was the discount rate, which was 10.5%. As a result of this interim assessment, the Company recorded an impairment charge related to Mohegan Sun Pocono’s intangible assets of $126.6 million in the second quarter of its fiscal 2020. 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. Other intangible assets, net, consisted of the following (in thousands): June 30, 2020 September 30, 2019 Mohegan Sun trademark $ 119,692 $ 119,692 Mohegan Sun Pocono slot machine, table game, interactive gaming and sports wagering licenses 171,904 298,500 MGE Niagara Resorts Casino Operating and Services Agreement rights 16,263 16,753 Other 24,981 25,889 Subtotal 332,840 460,834 Less: accumulated amortization (5,762 ) (5,569 ) Other intangible assets, net $ 327,078 $ 455,265 Fair Value of Financial Instruments 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): June 30, 2020 Carrying Value Fair Value Senior secured credit facility - revolving (1) $ 247,000 $ 202,540 Senior secured credit facility - term loan A (1) 237,664 201,812 Senior secured credit facility - term loan B (1) 801,752 665,904 2016 7 7/8% senior unsecured notes (1) 491,618 416,250 MGE Niagara Resorts credit facility - revolving (1) 25,655 25,655 MGE Niagara Resorts credit facility - term loan (1) 68,822 69,635 MGE Niagara Resorts convertible debenture (2) 29,320 29,320 Mohegan Expo credit facility (3) 28,368 29,033 Guaranteed credit facility (3) 30,108 31,063 Redemption note payable (3) 76,629 76,629 Other (3) 3,904 3,904 Long-term debt $ 2,040,840 $ 1,751,745 (1) Estimated fair values were based on Level 2 inputs (quoted market prices or prices of similar instruments) as of June 30, 2020. (2) Estimated fair value was based on Level 3 inputs (changes in market conditions) from date of issuance (June 11, 2019) to June 30, 2020. (3) Estimated fair values were based on Level 3 inputs (present value of future payments discounted to carrying value) as of June 30, 2020. Earth Hotel Tower On January 21, 2020, the Company, through a wholly-owned subsidiary, purchased a 45% interest in Mohegan Hotel Holding, LLC, the indirect owner of the Earth Hotel Tower, in exchange for $15.8 million, which the Company believes represented the fair market value of the investment. A portion of the consideration paid, totaling $5.0 million, was advanced to Mohegan Hotel Holding, LLC in fiscal 2019.

New Accounting Standards

New Accounting Standards	9 Months Ended
	Jun. 30, 2020
Accounting Changes And Error Corrections [Abstract]
New Accounting Standards	NOTE 2—NEW ACCOUNTING STANDARDS: The following accounting standard was adopted during the three months and nine months ended June 30, 2020: ASU 2016-02 In February 2016, the Financial Accounting Standards Board (the “FASB”) issued Accounting Standards Update (“ASU”) No. 2016-02, “Leases (Topic 842)” (“ASU 2016-02”), which requires, 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” and ASU No. 2018-10, “Codification Improvements to Topic 842, Leases”, which clarify various aspects of ASU 2016-02. Effective October 1, 2019, the Company adopted ASU 2016-02 under a modified retrospective transition approach. Accordingly, comparative information as of September 30, 2019 and for the three months and nine months ended June 30, 2019 has not been restated and continues to be reported under accounting standards in effect for those periods. The Company elected the package of practical expedients included in ASU 2016-02, which allowed 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 and (iii) not reassess the initial direct costs for existing leases. The Company also made an accounting policy election to not recognize leases with an initial term of 12 months or less on its balance sheet. In addition, the Company elected to not separate lease and non-lease components for all significant classes of underlying assets for which the Company is the lessee. For instances in which the Company is the lessor, and the class of underlying asset represents retail space, the Company accounts for both the lease and non-lease components as a single lease component. In all other instances, non-lease components are accounted for separately in accordance with applicable guidance, most commonly ASU 2014-09, “Revenue from Contracts with Customers (Topic 606)”. As of October 1, 2019, the adoption of ASU 2016-02 resulted in the recognition of ROU operating lease assets of $359.2 million and related ROU operating lease liabilities of $366.8 million, as well as the derecognition of a previously recognized build-to-suit asset and related liability of $90.3 million. The difference between the ROU operating lease assets and liabilities reflects the reclassification of historical prepaid and deferred rent balances. The adoption of ASU 2016-02 did not impact the Company's retained earnings or the Company’s compliance with its financial covenants under its current debt agreements. The following accounting standards will be adopted in future reporting periods: ASU 2016-13 In June 2016, the FASB issued ASU 2016-13, “Financial Instruments - Credit Losses (Topic 326): Measurements of Credit Losses on Financial Instruments” (“ASU 2016-13”), which sets forth a current expected credit loss model which requires a company to measure all expected credit losses for financial instruments held at the reporting date based on historical experience, current conditions and reasonable supportable forecasts. This model replaces the existing incurred loss model and is applicable to the measurement of credit losses on financial assets measured at amortized cost and applies to some off-balance sheet credit exposures. ASU 2016-13 is effective for annual reporting periods beginning after December 15, 2019, including interim periods within those annual reporting periods, and must be applied through a cumulative-effect adjustment to retained earnings as of the beginning of the first reporting period in which the guidance is effective. The Company is currently evaluating the impact ASU 2016-13 will have on its financial statements, but does not expect its adoption to have a material impact. ASU 2018-13 In August 2018, the FASB issued ASU 2018-13, ASU 2019-12 In December 2019, the FASB issued ASU 2019-12, “Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes” (“ASU 2019-12”), which simplifies various aspects related to the accounting for income taxes. This new standard removes certain exceptions to the general principles in ASU 2019-12 and clarifies and amends existing guidance to improve consistent application. ASU 2019-12 is effective for annual reporting periods beginning after December 15, 2020. The Company is currently evaluating the impact ASU 2019-12 will have on its financial statements, but does not expect its adoption to have a material impact.

Leases

Leases	9 Months Ended
	Jun. 30, 2020
Leases [Abstract]
Leases	NOTE 3—LEASES: The Company determines if a contract is, or contains, a lease at its inception or at the time of any modification. A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. Control over the use of the identified asset requires that the lessee has both: (i) the right to obtain substantially all of the economic benefits from the use of the asset and (ii) the right to direct the use of the asset. ROU operating and finance lease assets and liabilities are recognized on the respective lease commencement date based on the present value of future lease payments over the expected lease term. An expected lease term includes any option to extend or terminate the lease if it is reasonably certain that the Company will exercise such option. The Company utilizes the incremental borrowing rate (“IBR”) applicable to the lease as determined at the lease commencement date to calculate the present value of future lease payments. The applicable IBR is determined based on the treasury group to which the leasing entity belongs and that group’s estimated interest rate for collateralized borrowings over a similar term as the future lease payments. Upon adoption of ASU 2016-02, the Company utilized IBRs as of October 1, 2019 to determine the present value of the remaining lease payments for operating leases that commenced prior to that date. Operating lease expense for fixed lease payments is recognized on a straight-line basis over the expected lease term. ROU finance lease assets are recorded within property and equipment, net and are amortized on a straight-line basis over the related lease term. As of June 30, 2020, ROU finance lease assets totaled $29.1 million. Lessee The Company leases real estate and equipment under various operating and finance lease agreements. Lease terms range from approximately one month to 50 years and do not contain any material residual value guarantees or restrictive covenants. Rental payments under these lease agreements are fixed and/or variable based on periodic adjustments for inflation, performance, usage or appraised land values. Variable components of lease payments are not included in the calculation of ROU assets and liabilities. The Company’s lease arrangements contain both lease and non-lease components. For instances in which the Company is a lessee, the Company accounts for both lease and non-lease components as a single lease component for substantially all classes of underlying assets (primarily real estate and equipment). Leases with an expected or initial term of 12 months or less are not recorded on the Company’s balance sheet and the related lease expenses are recognized on a straight-line basis over the expected lease term. Information related to weighted average lease terms and discount rates is as follows: June 30, 2020 Weighted average remaining lease terms (years): Operating leases 23 Finance leases 18 Weighted average discount rates: Operating leases (1) 8.02 % Finance leases 5.00 % (1) The weighted average discount rates for existing operating leases were established upon the adoption of ASU 2016-02 on October 1, 2019. The components of lease expense are as follows (in thousands): For the For the Three Months Ended Nine Months Ended June 30, 2020 June 30, 2020 Operating lease expense $ 9,046 $ 28,022 Short-term lease expense 2,747 20,297 Variable lease expense 2,354 9,161 Finance lease expense: Amortization of ROU assets 593 1,806 Interest on lease liabilities 373 1,161 Less: sublease income (1) (69 ) (16,794 ) Total $ 15,044 $ 43,653 (1) Represents income earned by the Company from the rental of hotel, convention or retail space at the MGE Niagara Resorts and the Earth Hotel Tower at Mohegan Sun, both of which are leased properties. Supplemental cash flow information related to lease liabilities is as follows (in thousands): For the Nine Months Ended June 30, 2020 Cash paid for amounts included in the measurement of lease liabilities: Payments on operating lease obligations $ 18,820 Payments for interest on finance lease obligations 853 Payments on finance lease obligations 1,034 Total $ 20,707 Maturities of ROU lease obligations are as follows (in thousands): Operating Leases Finance Leases Fiscal years: 2020 (1) $ 8,301 $ 1,452 2021 34,768 3,058 2022 30,481 3,053 2023 29,978 2,862 2024 30,046 2,497 Thereafter 709,346 31,921 Total future lease payments 842,920 44,843 Less: amounts representing interest (484,801 ) (14,812 ) Plus: residual values — 327 Present value of future lease payments 358,119 30,358 Less: current portion of lease obligations (14,019 ) (2,291 ) Lease obligations, net of current portion $ 344,100 $ 28,067 (1) Represents payment obligations from July 1, 2020 to September 30, 2020. In connection with the acquisition of the MGE Niagara Resorts, the Company committed to enter into a lease agreement with a third-party to lease the Niagara Falls Entertainment Centre. Prior to the adoption of ASU 2016-02, the Company was deemed, for accounting purposes only, to be the owner of this construction project, despite not being the legal owner. Accordingly, the Company capitalized $90.3 million as of September 30, 2019 as a build-to-suit asset within property and equipment, net and recorded a corresponding build-to-suit liability. In connection with the adoption of ASU 2016-02, the Company derecognized the build-to-suit asset and liability in their entirety. Lessor The Company leases space at its facilities to third parties. Lease terms for these non-cancelable operating leases range from approximately one month to 17 years. Rental income under these lease agreements is fixed and/or variable based on percentage of tenant sales or periodic adjustments for inflation. Rental income is recorded within hotel and retail, entertainment and other revenues. For instances in which the Company is the lessor, and the class of underlying asset represents retail space, the Company accounts for both the lease and non-lease components, such as common area maintenance and tenant services, as a single lease component. In all other instances, non-lease components are accounted for separately in accordance with applicable guidance, most commonly ASU 2014-09, “Revenue from Contracts with Customers (Topic 606)”. Lease income consists of the following (in thousands): For the Three Months Ended June 30, 2020 For the Nine Months Ended June 30, 2020 Hotel Retail, Entertainment and Other Hotel Retail, Entertainment and Other Fixed rent $ 2,444 $ 1,299 $ 29,542 $ 5,964 Variable rent — (96 ) — 3,035 Total $ 2,444 $ 1,203 $ 29,542 $ 8,999 Future fixed rental income that the Company expects to earn under non-cancelable operating leases, exclusive of amounts under contingent escalated rent clauses, is as follows (in thousands): Fiscal years: Operating Leases Fixed Rental Income 2020 (1) $ 2,114 2021 7,368 2022 4,926 2023 4,371 2024 3,870 Thereafter 9,498 Total $ 32,147 (1) Represents future fixed rental income from July 1, 2020 to September 30, 2020. Due to the evolving nature of COVID-19 and the related economic uncertainties, the Company cannot be certain that the contractual future fixed rental income presented above will be realized in their entirety. The portions of Mohegan Sun, including the Sky Hotel Tower and the Earth Expo & Convention Center, and Mohegan Sun Pocono that are leased to third parties under operating leases are recorded within property and equipment, net as follows (in thousands): June 30, 2020 Property and equipment, at cost $ 486,479 Less: accumulated depreciation (194,734 ) Property and equipment, net $ 291,745 As of September 30, 2019, information pertaining to the Company’s leases, as accounted for under prior accounting standards, was as follows: Capital Leases Minimum future capital lease payments were as follows (in thousands): Fiscal years: Capital Leases 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 Minimum future rental income that the Company expected to earn under non-cancelable leases was as follows (in thousands): Fiscal years: Operating Leases 2020 $ 4,808 2021 4,038 2022 2,485 2023 2,092 2024 2,011 Thereafter 5,734 Total $ 21,168 Minimum future rental payments that the Company expected to incur under non-cancelable leases and subleases was as follows (in thousands): Operating Leases 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

MGE Niagara Resorts

MGE Niagara Resorts	9 Months Ended
	Jun. 30, 2020
Business Combinations [Abstract]
MGE Niagara Resorts	NOTE 4—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: (i) a lease agreement with the OLG to lease the Fallsview Casino Resort and related administrative office space, (ii) 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 and (iii) a commitment to enter into a lease agreement with a third-party to lease the Niagara Falls Entertainment Centre on a date after the completion of its construction. On June 5, 2020, MGE Niagara received notice from the landlord of the Niagara Falls Entertainment Centre that construction of the facility had reached substantial completion. Accordingly, pursuant to the terms of the acquisition of the MGE Niagara Resorts, MGE Niagara entered into a lease agreement to lease the facility commencing on August 19, 2020. The lease agreement requires MGE Niagara to make monthly payments of approximately 0.9 million Canadian dollars (approximately $0.7 million as of June 30, 2020) until the end of the lease term on March 31, 2040. This lease is expected to be classified as an operating lease. As of the Closing Date, 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). During the nine months ended June 30, 2020, the Company recorded adjustments to the purchase price of the Acquisition totaling 2.2 million Canadian dollars ($1.7 million), net of cash acquired of approximately 518,000 Canadian dollars (approximately $390,000). As a result of the temporary suspension of operations that stemmed from Regulation 82/20, the Emergency Management and Civil Protection Act mandated the closure of all places of non-essential business in Ontario. In collaboration with the OLG, the following has been temporarily agreed to for a defined period, subject to further extension(s) on mutual agreement: (i) the continuation of the service provider base fixed fee payments as required by the COSA and (ii) the temporary suspension of the payment of the portion of gaming revenues that represents the threshold, such that threshold payments do not apply during the casino closure period while there are no gaming revenues. MGE Niagara has also agreed with the OLG to work on a graduated and commercially reasonable phase-in of threshold payments to accommodate the extended business ramp up periods once health concerns are curtailed and approvals are obtained to reopen the MGE Niagara Resorts. In addition, in collaboration and cooperation with the OLG, MGE Niagara will work on a casino restart plan to effect the safe, orderly, efficient and commercially reasonable restart of the MGE Niagara Resorts’ operations at the end of the extended casino closure periods. Additionally, MGE Niagara was granted a deferral of rental payments due under certain of its lease agreements.

Long-Term Debt

Long-Term Debt	9 Months Ended
	Jun. 30, 2020
Debt Disclosure [Abstract]
Long-Term Debt	NOTE 5—LONG-TERM DEBT: Long-term debt consisted of the following (in thousands): June 30, 2020 September 30, 2019 Senior Secured Credit Facility - Revolving $ 247,000 $ 102,000 Senior Secured Credit Facility - Term Loan A, net of discount and debt issuance costs of $2,588 and $4,236, respectively 237,664 263,829 Senior Secured Credit Facility - Term Loan B, net of discount and debt issuance costs of $14,057 and $16,925, respectively 801,752 805,394 2016 7 7/8% Senior Unsecured Notes, net of discount and debt issuance costs of $8,382 and $9,565, respectively 491,618 490,435 MGE Niagara Resorts Credit Facility - Revolving 25,655 — MGE Niagara Resorts Credit Facility - Term Loan, net of debt issuance costs of $813 and $1,002, respectively 68,822 73,564 MGE Niagara Resorts Convertible Debenture 29,320 30,204 Mohegan Expo Credit Facility, net of debt issuance costs of $665 and $925, respectively 28,368 29,357 Guaranteed Credit Facility, net of debt issuance costs of $955 and $1,191, respectively 30,108 31,840 Redemption Note Payable, net of discount of $17,738 and $23,905, respectively 76,629 81,329 Other 3,904 1,205 Long-term debt 2,040,840 1,909,157 Less: current portion of long-term debt (77,829 ) (76,909 ) Long-term debt, net of current portion $ 1,963,011 $ 1,832,248 Senior Secured Credit Facilities - Non-cash Transactions On June 30, 2020 and 2019, 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 $10.5 million and $13.3 million , respectively, but did not accordingly debit the Company's bank account for these payments Debt Covenant Compliance On August 28, 2020, the Company entered into an amendment to its Senior Secured Credit Facilities which, among other things, waived non-compliance with certain of its financial covenants through June 30, 2020 MGE Niagara has entered into a series of amendments to the MGE Niagara Resorts Credit Facilities which, among other things, provided MGE Niagara with relief from certain covenants relating to the closure of its facilities due to COVID-19 (refer to Note 8).

Segment Reporting

Segment Reporting	9 Months Ended
	Jun. 30, 2020
Segment Reporting [Abstract]
Segment Reporting	NOTE 6—SEGMENT REPORTING: 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. The Company assumed the day-to-day operations of the MGE Niagara Resorts on June 11, 2019. Certain other properties that are managed or under development by the Company, which were previously included within the Company's corporate functions, are now identified as the management, development and other reportable segment. The Company's chief operating decision maker currently 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. The following management, development and other and corporate segment disclosures for the three months and nine months ended June 30, 2019 have been restated to conform to fiscal 2020 presentation. For the Three Months Ended For the Nine Months Ended (in thousands) June 30, 2020 June 30, 2019 June 30, 2020 June 30, 2019 Net revenues: Mohegan Sun $ 78,239 $ 251,045 $ 503,860 $ 742,115 Mohegan Sun Pocono 10,512 65,393 125,568 187,425 MGE Niagara Resorts 11,346 21,288 167,602 21,288 Management, development and other 6,546 9,839 24,012 23,388 Corporate 210 315 438 981 Inter-segment 346 (273 ) (528 ) (393 ) Total $ 107,199 $ 347,607 $ 820,952 $ 974,804 Income (loss) from operations: Mohegan Sun $ 1,692 $ 48,812 $ 65,951 $ 112,788 Mohegan Sun Pocono (8,888 ) 10,604 (122,635 ) 26,010 MGE Niagara Resorts (9,778 ) 2,584 (10,163 ) 2,584 Management, development and other 2,200 (9 ) 1,871 332 Corporate (5,749 ) (6,566 ) (18,360 ) (20,693 ) Inter-segment (14 ) (215 ) (31 ) (215 ) Total $ (20,537 ) $ 55,210 $ (83,367 ) $ 120,806 For the Nine Months Ended (in thousands) June 30, 2020 June 30, 2019 Capital expenditures incurred: Mohegan Sun $ 9,839 $ 27,344 Mohegan Sun Pocono 3,108 3,892 MGE Niagara Resorts 15,330 1,520 Management, development and other 112,161 25,515 Corporate 483 40 Total $ 140,921 $ 58,311 (in thousands) June 30, 2020 September 30, 2019 Total assets: Mohegan Sun $ 1,303,857 $ 1,282,384 Mohegan Sun Pocono 407,536 548,424 MGE Niagara Resorts 520,330 342,821 Management, development and other 429,453 313,458 Corporate 999,508 912,712 Inter-segment (971,514 ) (888,203 ) Total $ 2,689,170 $ 2,511,596

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Jun. 30, 2020
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	NOTE 7—COMMITMENTS AND CONTINGENCIES: 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.

Subsequent Events

Subsequent Events	9 Months Ended
	Jun. 30, 2020
Subsequent Events [Abstract]
Subsequent Events	NOTE 8—SUBSEQUENT EVENTS: Amendment to Senior Secured Credit Facilities On August 28, 2020, the Company entered into a fourth amendment to its Credit Agreement with certain of its lenders (the “Fourth Amendment”). Pursuant to the Fourth Amendment, the Company will, during the period beginning on August 28, 2020, and ending upon achievement of certain financial ratios specified in the Fourth Amendment (such period, the “Financial Covenant Restricted Period”), be subject to, among other things, (i) a minimum liquidity covenant that requires cash and cash equivalents and availability under its revolving credit facility to be at least $70 million as of the last day of each calendar month, (ii) a covenant that requires the Company be in pro forma compliance with such liquidity covenant in order to make any interest payment on the Company’s 7.875% Senior Notes due 2024, and (iii) certain additional reporting covenants. The Fourth Amendment also waives the Company’s obligation to comply with its financial covenants for the fiscal quarters ending March 31, 2020, and June 30, 2020, and modifies the financial covenants applicable during the Financial Covenant Restricted Period to provide the Company with greater flexibility in light of the impact of the COVID-19 pandemic on its business, in particular during the March 2020 through May 2020 period, all as set forth in the Fourth Amendment. In addition, the Fourth Amendment provides that, commencing on August 24, 2020: (i) loans under the term loan A facility will bear interest at either an adjusted LIBOR rate or a base rate, in each case, plus an applicable margin equal to 6.125% per annum for adjusted LIBOR rate loans and 5.125% per annum for base rate loans, and (ii) loans under the term loan B facility will bear interest at either an adjusted LIBOR rate or a base rate, in each case, plus an applicable margin equal to 6.375% per annum for adjusted LIBOR rate loans and 5.375% per annum for base rate loans, provided that the applicable rate for loans under the term loan B facility are subject to certain ratings-based step downs and “most-favored-nation” protections as set forth in the Fourth Amendment. The Fourth Amendment also provides for a 1.00% per annum LIBOR floor applicable to adjusted LIBOR rate loans under the term loan A facility and 0.75% per annum LIBOR floor applicable to adjusted LIBOR rate loans under the revolving credit facility. Lastly, the Fourth Amendment (i) carves out COVID-19 related effects from certain terms of the Credit Agreement, and (ii) makes certain other changes to the covenants and other provisions of the Credit Agreement. Substantially concurrently with the entry into the Fourth Amendment, Mohegan Tribe made a $20 million cash contribution to the Company, consisting of (i) a $15 million contribution and (ii) a $5 million subordinated loan maturing on October 16, 2024 and bearing interest in-kind at 10% per annum. The summary of certain terms of the Fourth Amendment set forth above is qualified by reference to the full text of the Fourth Amendment, which is filed as Exhibit 10.3 to the Company’s Quarterly Report on Form 10-Q for the quarterly period ended March 31, 2020 filed with the Securities and Exchange Commission on August 28, 2020 and incorporated herein by reference. Reference is also made to the full text of the Credit Agreement, which is filed as Exhibit 10.11 to MGE’s Annual Report on Form 10-K for the fiscal year ended September 30, 2019 filed with the Securities and Exchange Commission on December 20, 2019 and incorporated herein by reference. Amendments and Waivers with Respect to MGE Niagara Resorts Credit Facilities On March 16, 2020, the OLG directed the MGE Niagara Resorts to close due to the ongoing COVID-19 pandemic. On May 15, 2020, MGE Niagara entered into a Limited Waiver (the “Limited Waiver”) with respect to the MGE Niagara Resorts Credit Facilities. The Limited Waiver, among other things, (a) waived the occurrence of an event of default that would have been caused under the MGE Niagara Resorts Credit Facilities due to the closure of the MGE Niagara Resorts for a period of 60 consecutive days or more, and (b) extended the waiver period through June 15, 2020 (the “Initial Waiver Period”). In exchange for the waivers granted under the Limited Waiver, MGE Niagara agreed not to make any request for advances under the MGE Niagara Resorts Credit Facilities during the Initial Waiver Period. Because the MGE Niagara Resorts were required to continue to remain closed as directed by the OLG through the Initial Waiver Period, MGE Niagara entered into an Amended and Restated Limited Waiver (the “Amended and Restated Limited Waiver”) on June 15, 2020 which, among other things, extended the Initial Waiver Period to July 15, 2020 (the “Extended Waiver Period”). On June 30, 2020, MGE Niagara entered a Second Amended and Restated Limited Waiver (the “Second Waiver”) which, among other things, (a) waived anticipated breaches of certain financial covenants under the MGE Niagara Resorts Credit Facilities as a result of the closure of the MGE Niagara Resorts until July 31, 2020 (the “Covenant Waiver”), (b) waived the requirement for MGE Niagara to deliver a compliance certificate under the MGE Niagara Resorts Credit Facilities for the fiscal quarter ending June 30, 2020 (the “Certificate Waiver”) and (c) extended the Extended Waiver Period to July 31, 2020 (the “Second Extended Waiver Period”). In connection with the Second Waiver, MGE Niagara agreed, among other things, during the Second Extended Waiver Period, to: (a) continue not to make any request for advances under the MGE Niagara Resorts Credit Facilities; (b) an increase in the Applicable Margin (as defined in the MGE Niagara Resorts Credit Facilities) to pricing level 4, a 50 basis point increase over pricing level 3; and (c) not make certain Distributions (as defined in the MGE Niagara Resorts Credit Facilities). On July 31, 2020, MGE Niagara entered a Third Amended and Restated Limited Waiver (the “Third Waiver”) which, among other things, extended (a) the Covenant Waiver, (b) the Certificate Waiver and (c) the Second Extended Waiver Period to September 30, 2020 (the “Third Extended Waiver Period”). In connection with the Third Waiver, MGE Niagara agreed, among other things, during the Third Extended Waiver Period, to: (a) continue not to make any request for advances under the MGE Niagara Resorts Credit Facilities; (b) replace the Applicable Margin schedule in the MGE Niagara Resorts Credit Facilities, which replacement schedule adds a new pricing level 5 increasing the Applicable Margin by 100 basis points over pricing level 4, and apply pricing level 5 as the current Applicable Margin; (c) require MGE Niagara to maintain minimum liquidity of $15 million; (d) deliver to the Administrative Agent a weekly liquidity report; and (e) refrain from making certain Distributions. MGE also agreed to pay to the lenders an extension fee equal to 10 basis points.

Organization and Basis of Pre_2

Organization and Basis of Presentation (Policies)	9 Months Ended
	Jun. 30, 2020
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Impact of the COVID-19 Pandemic and Company Response	Impact of the COVID-19 Pandemic and Company Response In March 2020, the World Health Organization declared the outbreak of COVID-19 a global pandemic and the United States federal government declared it a national emergency. The spread of COVID-19 has affected most segments of the global economy, including the Company’s operations. On March 18, 2020, the Company announced the temporary suspension of operations at its North American owned, operated and managed properties to ensure the health and safety of its employees, guests and the surrounding communities in which the Company operates, consistent with directives from various government bodies. The following properties subsequently reopened as follows: (i) Paragon Casino Resort on May 20, 2020, (ii) ilani Casino Resort on May 28, 2020, (iii) Mohegan Sun on June 1, 2020, (iv) Mohegan Sun Pocono on June 22, 2020 and (v) Resorts Casino Hotel on July 2, 2020. As of the date of the filing of this Quarterly Report on Form 10-Q, the MGE Niagara Resorts remain temporarily closed. Like other integrated resort operators, these business disruptions have had a material adverse impact on the Company’s financial condition, results of operations and cash flows. While some of the Company's properties have reopened, it cannot predict when its remaining closed properties will be able to reopen or the conditions upon which additional reopenings may occur. In addition, while the Company has experienced some level of continued business disruption since the reopening of its properties, it expects this disruption to gradually dissipate, and remains confident in its ability to mitigate the impact of any such disruption through expense management. The impact of COVID-19 on the Company's operations through the date of the filing of this Quarterly Report on Form 10-Q has been significant, though the full extent of the impact will depend on future developments, which are highly uncertain and cannot be predicted with confidence, including the duration of COVID-19 or a resurgence, the manner in which the Company’s guests, suppliers and other third parties respond to COVID-19, including perception of safety and health measures taken by the Company, new information which may emerge concerning its severity and the actions to contain it or treat its impact, as well as general economic conditions and consumer confidence. Accordingly, the Company cannot reasonably estimate the extent to which COVID-19 will further impact its future financial condition, results of operations and cash flows. In response to COVID-19, the Company completed a series of transactions to ensure maximum financial flexibility, including (i) on March 13, 2020, it drew the remaining balance of its senior secured revolving credit facility, in the amount of approximately $125 million and (ii) on August 28, 2020, it entered into an amendment to its Senior Secured Credit Facilities which, among other things, waived non-compliance with certain of its financial covenants through June 30, 2020 and modified the financial covenants applicable to periods subsequent to June 30, 2020 (refer to Note 8). The Company also took various actions to reduce costs in an effort to mitigate the operating and financial impact of COVID-19, including (i) furloughing approximately 98% of its workforce immediately following the closure of its properties, of which approximately 50% remain furloughed as of the date of the filing of this Quarterly Report on Form 10-Q; (ii) enacting meaningful compensation reductions to its remaining property and corporate personnel, including executive leadership, during the closure period; (iii) obtaining relief from certain threshold payments otherwise due to the OLG for the duration of the closure of the MGE Niagara Resorts, to be followed by a phased-in approach to such payments thereafter; (iv) obtaining a three month forbearance of gaming tax payments due to Connecticut and Pennsylvania; (v) deferring rental payments due under certain of MGE Niagara's lease agreements; and (vi) executing other substantial reductions in operating expenses, capital expenditures and overall costs. The Company could experience other potential adverse impacts as a result of COVID-19, including, but not limited to, charges from further adjustments to the carrying value of its intangible assets, as well as other long-lived asset impairment charges. Actual results may differ materially from the Company’s current estimates as the scope of COVID-19 evolves, depending largely, but not exclusively, on the duration and extent of the Company’s business disruptions. If the Company is unable to (i) execute its business plan (ii) sufficiently offset declines in revenues with appropriate cost reductions or (iii) execute certain cost containment initiatives, it may not have sufficient liquidity to meet its existing debt obligations, distributions to the Mohegan Tribe, capital expenditures and working capital requirements. In addition, the Company may not be able to satisfy its financial covenants under the senior secured credit facilities. In such event, the Company would need to seek additional sources of liquidity and obtain waivers or amendments under the senior secured credit facilities; however, it can provide no assurance that it would be able to obtain such liquidity and waivers or amendments. If the Company is unable to obtain such liquidity and waivers or amendments, it would be in default under the senior secured credit facilities, which may result in cross-defaults under its other outstanding indebtedness. If such defaults or cross-defaults were to occur, it would allow the Company's lenders to exercise their rights and remedies as defined under
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) for interim financial information and with instructions to Form 10-Q and Rule 10-01 of Regulation S-X. In accordance with Rule 10-01, the accompanying unaudited condensed consolidated financial statements do not include all of the information and footnotes required by US GAAP for complete consolidated financial statements. The accompanying year-end condensed consolidated balance sheet was derived from audited financial statements, but does not include all disclosures required by US GAAP. All adjustments, including normal recurring accruals and adjustments, necessary for a fair statement of the Company's operating results for the interim period, have been included. The Company’s results for the three months and nine months ended June 30, 2020 are not indicative of operating results expected for the entire fiscal year, particularly given the impact of COVID-19 as discussed above. The accompanying condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Company's Annual Report on Form 10-K for the fiscal year ended September 30, 2019. The preparation of financial statements in conformity with 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.
Revenue Disaggregation	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 wholly-owned operations are focused within Connecticut and Pennsylvania. The Company also currently manages other gaming facilities elsewhere within the United States and Canada. 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 three months ended June 30, 2020 was as follows (in thousands): Connecticut Pennsylvania Canada (Mohegan Sun) (Mohegan Sun Pocono) (MGE Niagara Resorts) Other Gaming $ 67,966 $ 10,112 $ 11,301 $ — Food and beverage 2,779 231 — (1 ) Hotel 2,568 21 — — Retail, entertainment and other 4,926 148 45 211 Management and development — — — 6,546 Net revenues $ 78,239 $ 10,512 $ 11,346 $ 6,756 Revenue disaggregation by geographic location and revenue type for the three months ended June 30, 2019 was as follows (in thousands): Connecticut Pennsylvania Canada (Mohegan Sun) (Mohegan Sun Pocono) (MGE Niagara Resorts) Other Gaming $ 165,968 $ 55,199 $ 14,251 $ — Food and beverage 27,941 5,929 3,391 (90 ) Hotel 20,885 2,163 747 (1 ) Retail, entertainment and other 36,251 2,102 2,899 406 Management and development — — — 9,626 Net revenues $ 251,045 $ 65,393 $ 21,288 $ 9,941 Revenue disaggregation by geographic location and revenue type for the nine months ended June 30, 2020 was as follows (in thousands): Connecticut Pennsylvania Canada (Mohegan Sun) (Mohegan Sun Pocono) (MGE Niagara Resorts) Other Gaming $ 352,946 $ 107,499 $ 109,197 $ — Food and beverage 52,734 10,899 27,544 (79 ) Hotel 40,491 3,485 6,319 (2 ) Retail, entertainment and other 57,689 3,685 24,542 519 Management and development — — — 24,012 Net revenues $ 503,860 $ 125,568 $ 167,602 $ 24,450 Revenue disaggregation by geographic location and revenue type for the nine months ended June 30, 2019 was as follows (in thousands): Connecticut Pennsylvania Canada (Mohegan Sun) (Mohegan Sun Pocono) (MGE Niagara Resorts) Other Gaming $ 496,281 $ 158,640 $ 14,251 $ — Food and beverage 85,156 17,121 3,391 (183 ) Hotel 62,094 5,938 747 (3 ) Retail, entertainment and other 98,584 5,726 2,899 1,165 Management and development — — — 23,177 Net revenues $ 742,115 $ 187,425 $ 21,288 $ 24,156 Contract and Contract-related Assets As of June 30, 2020 and September 30, 2019, contract assets related to the COSA totaled $127.7 million and $53.2 million, respectively. 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 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): June 30, 2020 September 30, 2019 Outstanding gaming chips and slot tickets liability $ 6,856 $ 7,968 Loyalty points deferred revenue liability 35,390 40,968 Patron advances and other liability 18,040 22,312 Total $ 60,286 $ 71,248 As of June 30, 2020 and September 30, 2019, customer contract liabilities related to Mohegan Sun Pocono's revenue sharing agreement with Unibet Interactive Inc. totaled $17.1 million and $18.0 million, respectively, and were primarily recorded within other long-term liabilities.
Other Intangible Assets	Other Intangible Assets Other intangible assets consist primarily of Mohegan Sun's trademark and Mohegan Sun Pocono's various gaming licenses. These intangible assets all have indefinite lives. Intangible assets with indefinite lives are assessed at least annually for impairment by comparing their fair value to their carrying value. However, these intangible assets may be assessed more frequently for impairment if events or changes in circumstances, such as declines in revenues, earnings and cash flows, or material adverse changes in business climate, indicate that their carrying value may be impaired. During the second quarter of its fiscal 2020, the Company identified an indicator of impairment on Mohegan Sun Pocono's intangible assets due to COVID-19. As a result, the Company revised its cash flow projections to reflect the current business climate, including the uncertainty surrounding the nature, timing and extent of reopening Mohegan Sun Pocono. The estimated fair value of these intangible assets was determined by using discounted cash flow models, which utilized Level 3 inputs. The primary unobservable input utilized in estimating the fair value of these intangible assets was the discount rate, which was 10.5%. As a result of this interim assessment, the Company recorded an impairment charge related to Mohegan Sun Pocono’s intangible assets of $126.6 million in the second quarter of its fiscal 2020. 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. Other intangible assets, net, consisted of the following (in thousands): June 30, 2020 September 30, 2019 Mohegan Sun trademark $ 119,692 $ 119,692 Mohegan Sun Pocono slot machine, table game, interactive gaming and sports wagering licenses 171,904 298,500 MGE Niagara Resorts Casino Operating and Services Agreement rights 16,263 16,753 Other 24,981 25,889 Subtotal 332,840 460,834 Less: accumulated amortization (5,762 ) (5,569 ) Other intangible assets, net $ 327,078 $ 455,265
Fair Value of Financial Instruments	Fair Value of Financial Instruments 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): June 30, 2020 Carrying Value Fair Value Senior secured credit facility - revolving (1) $ 247,000 $ 202,540 Senior secured credit facility - term loan A (1) 237,664 201,812 Senior secured credit facility - term loan B (1) 801,752 665,904 2016 7 7/8% senior unsecured notes (1) 491,618 416,250 MGE Niagara Resorts credit facility - revolving (1) 25,655 25,655 MGE Niagara Resorts credit facility - term loan (1) 68,822 69,635 MGE Niagara Resorts convertible debenture (2) 29,320 29,320 Mohegan Expo credit facility (3) 28,368 29,033 Guaranteed credit facility (3) 30,108 31,063 Redemption note payable (3) 76,629 76,629 Other (3) 3,904 3,904 Long-term debt $ 2,040,840 $ 1,751,745 (1) Estimated fair values were based on Level 2 inputs (quoted market prices or prices of similar instruments) as of June 30, 2020. (2) Estimated fair value was based on Level 3 inputs (changes in market conditions) from date of issuance (June 11, 2019) to June 30, 2020. (3) Estimated fair values were based on Level 3 inputs (present value of future payments discounted to carrying value) as of June 30, 2020.
New Accounting Standards	NEW ACCOUNTING STANDARDS The following accounting standard was adopted during the three months and nine months ended June 30, 2020: ASU 2016-02 In February 2016, the Financial Accounting Standards Board (the “FASB”) issued Accounting Standards Update (“ASU”) No. 2016-02, “Leases (Topic 842)” (“ASU 2016-02”), which requires, 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” and ASU No. 2018-10, “Codification Improvements to Topic 842, Leases”, which clarify various aspects of ASU 2016-02. Effective October 1, 2019, the Company adopted ASU 2016-02 under a modified retrospective transition approach. Accordingly, comparative information as of September 30, 2019 and for the three months and nine months ended June 30, 2019 has not been restated and continues to be reported under accounting standards in effect for those periods. The Company elected the package of practical expedients included in ASU 2016-02, which allowed 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 and (iii) not reassess the initial direct costs for existing leases. The Company also made an accounting policy election to not recognize leases with an initial term of 12 months or less on its balance sheet. In addition, the Company elected to not separate lease and non-lease components for all significant classes of underlying assets for which the Company is the lessee. For instances in which the Company is the lessor, and the class of underlying asset represents retail space, the Company accounts for both the lease and non-lease components as a single lease component. In all other instances, non-lease components are accounted for separately in accordance with applicable guidance, most commonly ASU 2014-09, “Revenue from Contracts with Customers (Topic 606)”. As of October 1, 2019, the adoption of ASU 2016-02 resulted in the recognition of ROU operating lease assets of $359.2 million and related ROU operating lease liabilities of $366.8 million, as well as the derecognition of a previously recognized build-to-suit asset and related liability of $90.3 million. The difference between the ROU operating lease assets and liabilities reflects the reclassification of historical prepaid and deferred rent balances. The adoption of ASU 2016-02 did not impact the Company's retained earnings or the Company’s compliance with its financial covenants under its current debt agreements. The following accounting standards will be adopted in future reporting periods: ASU 2016-13 In June 2016, the FASB issued ASU 2016-13, “Financial Instruments - Credit Losses (Topic 326): Measurements of Credit Losses on Financial Instruments” (“ASU 2016-13”), which sets forth a current expected credit loss model which requires a company to measure all expected credit losses for financial instruments held at the reporting date based on historical experience, current conditions and reasonable supportable forecasts. This model replaces the existing incurred loss model and is applicable to the measurement of credit losses on financial assets measured at amortized cost and applies to some off-balance sheet credit exposures. ASU 2016-13 is effective for annual reporting periods beginning after December 15, 2019, including interim periods within those annual reporting periods, and must be applied through a cumulative-effect adjustment to retained earnings as of the beginning of the first reporting period in which the guidance is effective. The Company is currently evaluating the impact ASU 2016-13 will have on its financial statements, but does not expect its adoption to have a material impact. ASU 2018-13 In August 2018, the FASB issued ASU 2018-13, ASU 2019-12 In December 2019, the FASB issued ASU 2019-12, “Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes” (“ASU 2019-12”), which simplifies various aspects related to the accounting for income taxes. This new standard removes certain exceptions to the general principles in ASU 2019-12 and clarifies and amends existing guidance to improve consistent application. ASU 2019-12 is effective for annual reporting periods beginning after December 15, 2020. The Company is currently evaluating the impact ASU 2019-12 will have on its financial statements, but does not expect its adoption to have a material impact.

Organization and Basis of Pre_3

Organization and Basis of Presentation (Tables)	9 Months Ended
	Jun. 30, 2020
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Revenue Disaggregation by Geographic Location and Revenue Type	Revenue disaggregation by geographic location and revenue type for the three months ended June 30, 2020 was as follows (in thousands): Connecticut Pennsylvania Canada (Mohegan Sun) (Mohegan Sun Pocono) (MGE Niagara Resorts) Other Gaming $ 67,966 $ 10,112 $ 11,301 $ — Food and beverage 2,779 231 — (1 ) Hotel 2,568 21 — — Retail, entertainment and other 4,926 148 45 211 Management and development — — — 6,546 Net revenues $ 78,239 $ 10,512 $ 11,346 $ 6,756 Revenue disaggregation by geographic location and revenue type for the three months ended June 30, 2019 was as follows (in thousands): Connecticut Pennsylvania Canada (Mohegan Sun) (Mohegan Sun Pocono) (MGE Niagara Resorts) Other Gaming $ 165,968 $ 55,199 $ 14,251 $ — Food and beverage 27,941 5,929 3,391 (90 ) Hotel 20,885 2,163 747 (1 ) Retail, entertainment and other 36,251 2,102 2,899 406 Management and development — — — 9,626 Net revenues $ 251,045 $ 65,393 $ 21,288 $ 9,941 Revenue disaggregation by geographic location and revenue type for the nine months ended June 30, 2020 was as follows (in thousands): Connecticut Pennsylvania Canada (Mohegan Sun) (Mohegan Sun Pocono) (MGE Niagara Resorts) Other Gaming $ 352,946 $ 107,499 $ 109,197 $ — Food and beverage 52,734 10,899 27,544 (79 ) Hotel 40,491 3,485 6,319 (2 ) Retail, entertainment and other 57,689 3,685 24,542 519 Management and development — — — 24,012 Net revenues $ 503,860 $ 125,568 $ 167,602 $ 24,450 Revenue disaggregation by geographic location and revenue type for the nine months ended June 30, 2019 was as follows (in thousands): Connecticut Pennsylvania Canada (Mohegan Sun) (Mohegan Sun Pocono) (MGE Niagara Resorts) Other Gaming $ 496,281 $ 158,640 $ 14,251 $ — Food and beverage 85,156 17,121 3,391 (183 ) Hotel 62,094 5,938 747 (3 ) Retail, entertainment and other 98,584 5,726 2,899 1,165 Management and development — — — 23,177 Net revenues $ 742,115 $ 187,425 $ 21,288 $ 24,156
Contract and Contract-Related Liabilities	The following table summarizes these liabilities (in thousands): June 30, 2020 September 30, 2019 Outstanding gaming chips and slot tickets liability $ 6,856 $ 7,968 Loyalty points deferred revenue liability 35,390 40,968 Patron advances and other liability 18,040 22,312 Total $ 60,286 $ 71,248
Other Intangible Assets, Net	Other intangible assets, net, consisted of the following (in thousands): June 30, 2020 September 30, 2019 Mohegan Sun trademark $ 119,692 $ 119,692 Mohegan Sun Pocono slot machine, table game, interactive gaming and sports wagering licenses 171,904 298,500 MGE Niagara Resorts Casino Operating and Services Agreement rights 16,263 16,753 Other 24,981 25,889 Subtotal 332,840 460,834 Less: accumulated amortization (5,762 ) (5,569 ) Other intangible assets, net $ 327,078 $ 455,265
Estimated Fair Values of Long-term Debt	June 30, 2020 Carrying Value Fair Value Senior secured credit facility - revolving (1) $ 247,000 $ 202,540 Senior secured credit facility - term loan A (1) 237,664 201,812 Senior secured credit facility - term loan B (1) 801,752 665,904 2016 7 7/8% senior unsecured notes (1) 491,618 416,250 MGE Niagara Resorts credit facility - revolving (1) 25,655 25,655 MGE Niagara Resorts credit facility - term loan (1) 68,822 69,635 MGE Niagara Resorts convertible debenture (2) 29,320 29,320 Mohegan Expo credit facility (3) 28,368 29,033 Guaranteed credit facility (3) 30,108 31,063 Redemption note payable (3) 76,629 76,629 Other (3) 3,904 3,904 Long-term debt $ 2,040,840 $ 1,751,745 (1) Estimated fair values were based on Level 2 inputs (quoted market prices or prices of similar instruments) as of June 30, 2020. (2) Estimated fair value was based on Level 3 inputs (changes in market conditions) from date of issuance (June 11, 2019) to June 30, 2020. (3) Estimated fair values were based on Level 3 inputs (present value of future payments discounted to carrying value) as of June 30, 2020.

Leases (Tables)

Leases (Tables)	9 Months Ended
	Jun. 30, 2020
Leases [Abstract]
Lease Cost	Information related to weighted average lease terms and discount rates is as follows: June 30, 2020 Weighted average remaining lease terms (years): Operating leases 23 Finance leases 18 Weighted average discount rates: Operating leases (1) 8.02 % Finance leases 5.00 % (1) The weighted average discount rates for existing operating leases were established upon the adoption of ASU 2016-02 on October 1, 2019. The components of lease expense are as follows (in thousands): For the For the Three Months Ended Nine Months Ended June 30, 2020 June 30, 2020 Operating lease expense $ 9,046 $ 28,022 Short-term lease expense 2,747 20,297 Variable lease expense 2,354 9,161 Finance lease expense: Amortization of ROU assets 593 1,806 Interest on lease liabilities 373 1,161 Less: sublease income (1) (69 ) (16,794 ) Total $ 15,044 $ 43,653 (1) Represents income earned by the Company from the rental of hotel, convention or retail space at the MGE Niagara Resorts and the Earth Hotel Tower at Mohegan Sun, both of which are leased properties. Supplemental cash flow information related to lease liabilities is as follows (in thousands): For the Nine Months Ended June 30, 2020 Cash paid for amounts included in the measurement of lease liabilities: Payments on operating lease obligations $ 18,820 Payments for interest on finance lease obligations 853 Payments on finance lease obligations 1,034 Total $ 20,707
Schedule of Maturities of ROU Lease Obligations	Maturities of ROU lease obligations are as follows (in thousands): Operating Leases Finance Leases Fiscal years: 2020 (1) $ 8,301 $ 1,452 2021 34,768 3,058 2022 30,481 3,053 2023 29,978 2,862 2024 30,046 2,497 Thereafter 709,346 31,921 Total future lease payments 842,920 44,843 Less: amounts representing interest (484,801 ) (14,812 ) Plus: residual values — 327 Present value of future lease payments 358,119 30,358 Less: current portion of lease obligations (14,019 ) (2,291 ) Lease obligations, net of current portion $ 344,100 $ 28,067 (1) Represents payment obligations from July 1, 2020 to September 30, 2020.
Schedule of Lease Income	Lease income consists of the following (in thousands): For the Three Months Ended June 30, 2020 For the Nine Months Ended June 30, 2020 Hotel Retail, Entertainment and Other Hotel Retail, Entertainment and Other Fixed rent $ 2,444 $ 1,299 $ 29,542 $ 5,964 Variable rent — (96 ) — 3,035 Total $ 2,444 $ 1,203 $ 29,542 $ 8,999
Schedule of Future Fixed Rental Income	Future fixed rental income that the Company expects to earn under non-cancelable operating leases, exclusive of amounts under contingent escalated rent clauses, is as follows (in thousands): Fiscal years: Operating Leases Fixed Rental Income 2020 (1) $ 2,114 2021 7,368 2022 4,926 2023 4,371 2024 3,870 Thereafter 9,498 Total $ 32,147 (1) Represents future fixed rental income from July 1, 2020 to September 30, 2020.
Schedule of Leased to Third Parties under Operating Leases within Property and Equipment, Net	The portions of Mohegan Sun, including the Sky Hotel Tower and the Earth Expo & Convention Center, and Mohegan Sun Pocono that are leased to third parties under operating leases are recorded within property and equipment, net as follows (in thousands): June 30, 2020 Property and equipment, at cost $ 486,479 Less: accumulated depreciation (194,734 ) Property and equipment, net $ 291,745
Schedule of Minimum Future Capital Lease Payments under Prior Accounting Standards	Minimum future capital lease payments were as follows (in thousands): Fiscal years: Capital Leases 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 Income Expected to Earn under Non-Cancelable Leases under Prior Accounting Standards	Minimum future rental income that the Company expected to earn under non-cancelable leases was as follows (in thousands): Fiscal years: Operating Leases 2020 $ 4,808 2021 4,038 2022 2,485 2023 2,092 2024 2,011 Thereafter 5,734 Total $ 21,168
Schedule of Minimum Future Rental Payments Expected to Incur under Non-Cancelable Leases and Subleases under Prior Accounting Standards	Minimum future rental payments that the Company expected to incur under non-cancelable leases and subleases was as follows (in thousands): Operating Leases 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

Long-Term Debt (Tables)

Long-Term Debt (Tables)	9 Months Ended
	Jun. 30, 2020
Debt Disclosure [Abstract]
Schedule of Long-term Debt	Long-term debt consisted of the following (in thousands): June 30, 2020 September 30, 2019 Senior Secured Credit Facility - Revolving $ 247,000 $ 102,000 Senior Secured Credit Facility - Term Loan A, net of discount and debt issuance costs of $2,588 and $4,236, respectively 237,664 263,829 Senior Secured Credit Facility - Term Loan B, net of discount and debt issuance costs of $14,057 and $16,925, respectively 801,752 805,394 2016 7 7/8% Senior Unsecured Notes, net of discount and debt issuance costs of $8,382 and $9,565, respectively 491,618 490,435 MGE Niagara Resorts Credit Facility - Revolving 25,655 — MGE Niagara Resorts Credit Facility - Term Loan, net of debt issuance costs of $813 and $1,002, respectively 68,822 73,564 MGE Niagara Resorts Convertible Debenture 29,320 30,204 Mohegan Expo Credit Facility, net of debt issuance costs of $665 and $925, respectively 28,368 29,357 Guaranteed Credit Facility, net of debt issuance costs of $955 and $1,191, respectively 30,108 31,840 Redemption Note Payable, net of discount of $17,738 and $23,905, respectively 76,629 81,329 Other 3,904 1,205 Long-term debt 2,040,840 1,909,157 Less: current portion of long-term debt (77,829 ) (76,909 ) Long-term debt, net of current portion $ 1,963,011 $ 1,832,248

Segment Reporting (Tables)

Segment Reporting (Tables)	9 Months Ended
	Jun. 30, 2020
Segment Reporting [Abstract]
Financial Information Related To Segments	The following management, development and other and corporate segment disclosures for the three months and nine months ended June 30, 2019 have been restated to conform to fiscal 2020 presentation. For the Three Months Ended For the Nine Months Ended (in thousands) June 30, 2020 June 30, 2019 June 30, 2020 June 30, 2019 Net revenues: Mohegan Sun $ 78,239 $ 251,045 $ 503,860 $ 742,115 Mohegan Sun Pocono 10,512 65,393 125,568 187,425 MGE Niagara Resorts 11,346 21,288 167,602 21,288 Management, development and other 6,546 9,839 24,012 23,388 Corporate 210 315 438 981 Inter-segment 346 (273 ) (528 ) (393 ) Total $ 107,199 $ 347,607 $ 820,952 $ 974,804 Income (loss) from operations: Mohegan Sun $ 1,692 $ 48,812 $ 65,951 $ 112,788 Mohegan Sun Pocono (8,888 ) 10,604 (122,635 ) 26,010 MGE Niagara Resorts (9,778 ) 2,584 (10,163 ) 2,584 Management, development and other 2,200 (9 ) 1,871 332 Corporate (5,749 ) (6,566 ) (18,360 ) (20,693 ) Inter-segment (14 ) (215 ) (31 ) (215 ) Total $ (20,537 ) $ 55,210 $ (83,367 ) $ 120,806 For the Nine Months Ended (in thousands) June 30, 2020 June 30, 2019 Capital expenditures incurred: Mohegan Sun $ 9,839 $ 27,344 Mohegan Sun Pocono 3,108 3,892 MGE Niagara Resorts 15,330 1,520 Management, development and other 112,161 25,515 Corporate 483 40 Total $ 140,921 $ 58,311 (in thousands) June 30, 2020 September 30, 2019 Total assets: Mohegan Sun $ 1,303,857 $ 1,282,384 Mohegan Sun Pocono 407,536 548,424 MGE Niagara Resorts 520,330 342,821 Management, development and other 429,453 313,458 Corporate 999,508 912,712 Inter-segment (971,514 ) (888,203 ) Total $ 2,689,170 $ 2,511,596

Organization and Basis of Pre_4

Organization and Basis of Presentation - Additional Information (Details) $ in Thousands	Jan. 21, 2020USD ($)	Sep. 30, 2018seat	Mar. 31, 2020USD ($)	Jun. 30, 2020USD ($)a	Jun. 30, 2019USD ($)	Sep. 30, 2019USD ($)	Mar. 13, 2020USD ($)
Organization And Basis Of Presentation [Line Items]
Number of seats | seat		5,000
Business acquisition property operations term (in years)				21 years
Contract assets				$ 127,700		$ 53,200
Contract related liabilities				60,286		71,248
Impairment charge related to intangible assets				126,596	$ 0
Consideration transferred	$ 15,800			10,750	$ 0	5,000
Mohegan Sun Pocono
Organization And Basis Of Presentation [Line Items]
Contract related liabilities				$ 17,100		$ 18,000
Fair value of intangible assets, measurement with unobservable inputs estimated discount rate			10.50%
Impairment charge related to intangible assets			$ 126,600
COVID-19 | Connecticut and Pennsylvania Properties
Organization And Basis Of Presentation [Line Items]
Percentage of workforce furloughed due to closure of properties				98.00%
Remaining furloughed percentage				50.00%
COVID-19 | Connecticut and Pennsylvania Properties | Gaming
Organization And Basis Of Presentation [Line Items]
Number of months obtained for tax payments forbearance				3 months
Senior Secured Revolving Credit Facilities | COVID-19
Organization And Basis Of Presentation [Line Items]
Remaining balance drawn							$ 125,000
Salishan-Mohegan and Cowlitz Project
Organization And Basis Of Presentation [Line Items]
Ownership percentage				100.00%
Casinos Holding Company and Subsidiaries
Organization And Basis Of Presentation [Line Items]
Ownership percentage				10.00%
Inspire Integrated Resort and MGA Korea
Organization And Basis Of Presentation [Line Items]
Ownership percentage				100.00%
Mohegan Hotel Holdings, LLC
Organization And Basis Of Presentation [Line Items]
Ownership percentage	45.00%
Mohegan Sun
Organization And Basis Of Presentation [Line Items]
Size of gaming and entertainment complex (in acres) | a				196
Mohegan Sun Pocono
Organization And Basis Of Presentation [Line Items]
Size of gaming and entertainment complex (in acres) | a				400

Organization and Basis of Pre_5

Organization and Basis of Presentation - Revenue Disaggregation by Geographic Location and Revenue Type (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Disaggregation of Revenue [Line Items]
Net revenues	$ 107,199	$ 347,607	$ 820,952	$ 974,804
Connecticut
Disaggregation of Revenue [Line Items]
Net revenues	78,239	251,045	503,860	742,115
Pennsylvania
Disaggregation of Revenue [Line Items]
Net revenues	10,512	65,393	125,568	187,425
Niagara Falls
Disaggregation of Revenue [Line Items]
Net revenues	11,346	21,288	167,602	21,288
Other
Disaggregation of Revenue [Line Items]
Net revenues	6,756	9,941	24,450	24,156
Gaming
Disaggregation of Revenue [Line Items]
Net revenues	89,379	235,418	569,642	669,172
Gaming | Connecticut
Disaggregation of Revenue [Line Items]
Net revenues	67,966	165,968	352,946	496,281
Gaming | Pennsylvania
Disaggregation of Revenue [Line Items]
Net revenues	10,112	55,199	107,499	158,640
Gaming | Niagara Falls
Disaggregation of Revenue [Line Items]
Net revenues	11,301	14,251	109,197	14,251
Gaming | Other
Disaggregation of Revenue [Line Items]
Net revenues		0		0
Food and beverage
Disaggregation of Revenue [Line Items]
Net revenues	3,009	37,171	91,098	105,485
Food and beverage | Connecticut
Disaggregation of Revenue [Line Items]
Net revenues	2,779	27,941	52,734	85,156
Food and beverage | Pennsylvania
Disaggregation of Revenue [Line Items]
Net revenues	231	5,929	10,899	17,121
Food and beverage | Niagara Falls
Disaggregation of Revenue [Line Items]
Net revenues		3,391	27,544	3,391
Food and beverage | Other
Disaggregation of Revenue [Line Items]
Net revenues	(1)	(90)	(79)	(183)
Hotel
Disaggregation of Revenue [Line Items]
Net revenues	2,589	23,794	50,293	68,776
Hotel | Connecticut
Disaggregation of Revenue [Line Items]
Net revenues	2,568	20,885	40,491	62,094
Hotel | Pennsylvania
Disaggregation of Revenue [Line Items]
Net revenues	21	2,163	3,485	5,938
Hotel | Niagara Falls
Disaggregation of Revenue [Line Items]
Net revenues		747	6,319	747
Hotel | Other
Disaggregation of Revenue [Line Items]
Net revenues		(1)	(2)	(3)
Retail, entertainment and other
Disaggregation of Revenue [Line Items]
Net revenues	12,222	51,224	109,919	131,371
Retail, entertainment and other | Connecticut
Disaggregation of Revenue [Line Items]
Net revenues	4,926	36,251	57,689	98,584
Retail, entertainment and other | Pennsylvania
Disaggregation of Revenue [Line Items]
Net revenues	148	2,102	3,685	5,726
Retail, entertainment and other | Niagara Falls
Disaggregation of Revenue [Line Items]
Net revenues	45	2,899	24,542	2,899
Retail, entertainment and other | Other
Disaggregation of Revenue [Line Items]
Net revenues	211	406	519	1,165
Management and development | Connecticut
Disaggregation of Revenue [Line Items]
Net revenues		0		0
Management and development | Pennsylvania
Disaggregation of Revenue [Line Items]
Net revenues		0		0
Management and development | Niagara Falls
Disaggregation of Revenue [Line Items]
Net revenues		0		0
Management and development | Other
Disaggregation of Revenue [Line Items]
Net revenues	$ 6,546	$ 9,626	$ 24,012	$ 23,177

Organization and Basis of Pre_6

Organization and Basis of Presentation - Contract and Contract-Related Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Sep. 30, 2019
Revenue from External Customer [Line Items]
Contract related liabilities	$ 60,286	$ 71,248
Outstanding gaming chips and slot tickets liability
Revenue from External Customer [Line Items]
Contract related liabilities	6,856	7,968
Loyalty points deferred revenue liability
Revenue from External Customer [Line Items]
Contract related liabilities	35,390	40,968
Patron advances and other liability
Revenue from External Customer [Line Items]
Contract related liabilities	$ 18,040	$ 22,312

Organization and Basis of Pre_7

Organization and Basis of Presentation - Other Intangible Assets, Net (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Sep. 30, 2019
Finite-Lived Intangible Assets [Line Items]
Subtotal	$ 332,840	$ 460,834
Less: accumulated amortization	(5,762)	(5,569)
Other intangible assets, net	327,078	455,265
Mohegan Sun trademark
Finite-Lived Intangible Assets [Line Items]
Other intangible assets, gross	119,692	119,692
Mohegan Sun Pocono slot machine, table game, interactive gaming and sports wagering licenses
Finite-Lived Intangible Assets [Line Items]
Other intangible assets, gross	171,904	298,500
MGE Niagara Resorts Casino Operating and Services Agreement rights
Finite-Lived Intangible Assets [Line Items]
Other intangible assets, gross	16,263	16,753
Other
Finite-Lived Intangible Assets [Line Items]
Other intangible assets, gross	$ 24,981	$ 25,889

Organization and Basis of Pre_8

Organization and Basis of Presentation - Estimated Fair Values of Long-term Debt (Details) - Fair Value, Inputs, Level 2 $ in Thousands	Jun. 30, 2020USD ($)
Carrying Value | Line of Credit
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt	$ 2,040,840
Fair Value | Line of Credit
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt	1,751,745
Revolving Credit Facility | Carrying Value | Line of Credit
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt	247,000
Revolving Credit Facility | Fair Value | Line of Credit
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt	202,540
Term Loan A Facility | Carrying Value | Line of Credit
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt	237,664
Term Loan A Facility | Fair Value | Line of Credit
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt	201,812
Term Loan B Facility | Carrying Value | Line of Credit
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt	801,752
Term Loan B Facility | Fair Value | Line of Credit
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt	665,904
2016 7 7/8% Senior Unsecured Notes | Carrying Value | Senior Unsecured Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Note value	491,618
2016 7 7/8% Senior Unsecured Notes | Fair Value | Senior Unsecured Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Note value	416,250
MGE Niagara Credit Facility - Revolving | Carrying Value | Line of Credit
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt	25,655
MGE Niagara Credit Facility - Revolving | Fair Value | Line of Credit
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt	25,655
MGE Niagara Credit Facility - Term Loan | Carrying Value | Line of Credit
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt	68,822
MGE Niagara Credit Facility - Term Loan | Fair Value | Line of Credit
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt	69,635
MGE Niagara Convertible Debentures | Carrying Value | Line of Credit
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt	29,320
MGE Niagara Convertible Debentures | Fair Value | Line of Credit
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt	29,320
Mohegan Expo Credit Facility | Carrying Value | Line of Credit
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt	28,368
Mohegan Expo Credit Facility | Fair Value | Line of Credit
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt	29,033
Guaranteed Credit Facility | Carrying Value | Line of Credit
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt	30,108
Guaranteed Credit Facility | Fair Value | Line of Credit
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt	31,063
Redemption Note Payable | Carrying Value | Line of Credit
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt	76,629
Redemption Note Payable | Fair Value | Line of Credit
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt	76,629
Other | Carrying Value | Line of Credit
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt	3,904
Other | Fair Value | Line of Credit
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt	$ 3,904

New Accounting Standards - Addi

New Accounting Standards - Additional Information (Details) - USD ($) $ in Thousands	9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Oct. 01, 2019	Sep. 30, 2019
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Change in Accounting Principle, Accounting Standards Update, Adopted	true
Change in Accounting Principle, Accounting Standards Update, Adoption Date	Oct. 1, 2019
Change in Accounting Principle, Accounting Standards Update, Immaterial Effect	false
Accounting Standards Update [Extensible List]	us-gaap:AccountingStandardsUpdate201602Member	us-gaap:AccountingStandardsUpdate201409Member
Operating lease liability	$ 358,119
Right-of-use operating lease assets	341,533			$ 0
Build-to-suit liability	$ 0			$ 90,292
Accounting Standards Update 2016-02
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Operating lease liability			$ 366,800
Right-of-use operating lease assets			359,200
Build-to-suit asset			90,300
Build-to-suit liability			$ 90,300

Leases - Additional Information

Leases - Additional Information (Details) - USD ($) $ in Millions	9 Months Ended
	Jun. 30, 2020	Sep. 30, 2019
Lessee Lease Description [Line Items]
Finance lease, right-of-use asset	$ 29.1
Lessee, operating lease, expected contract term	12 months
Capitalized build-to-suit assets		$ 90.3
Minimum
Lessee Lease Description [Line Items]
Finance lease, contract term	1 month
Lessee, operating lease, contract term	1 month
Operating lease, contract term	1 month
Maximum
Lessee Lease Description [Line Items]
Finance lease, contract term	50 years
Lessee, operating lease, contract term	50 years
Operating lease, contract term	17 years

Leases - Schedule of Weighted A

Leases - Schedule of Weighted Average Lease Terms and Discount Rates (Details)	Jun. 30, 2020
Lease, Cost [Abstract]
Weighted average remaining lease term, Operating leases	23 years
Weighted average remaining lease term, Finance leases	18 years
Weighted average discount rate, Operating leases	8.02%
Weighted average discount rate, Finance leases	5.00%

Leases - Components of Lease Ex

Leases - Components of Lease Expense (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Jun. 30, 2020	Jun. 30, 2020
Operating costs and expenses:
Operating lease expense	$ 9,046	$ 28,022
Short-term lease expense	2,747	20,297
Variable lease expense	2,354	9,161
Finance lease expense:
Amortization of ROU assets	593	1,806
Interest on lease liabilities	373	1,161
Less: sublease income	(69)	(16,794)
Total	$ 15,044	$ 43,653

Leases - Schedule of Supplement

Leases - Schedule of Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Leases [Abstract]
Payments on operating lease obligations	$ 18,820
Payments for interest on finance lease obligations	853
Payments on finance lease obligations	1,034	$ 0
Total	$ 20,707

Leases - Schedule of Maturities

Leases - Schedule of Maturities of ROU Lease Obligations (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Sep. 30, 2019
Operating Leases
2020	$ 8,301
2021	34,768
2022	30,481
2023	29,978
2024	30,046
Thereafter	709,346
Total future lease payments	842,920
Less: amounts representing interest	(484,801)
Present value of future lease payments	358,119
Less: current portion of lease obligations	(14,019)	$ 0
Lease obligations, net of current portion	344,100	0
Financing Leases
2020	1,452
2021	3,058
2022	3,053
2023	2,862
2024	2,497
Thereafter	31,921
Total future lease payments	44,843
Less: amounts representing interest	(14,812)
Plus: residual values	327
Present value of future lease payments	30,358
Less: current portion of lease obligations	(2,291)	(1,133)
Finance lease obligations, net of current portion	$ 28,067	$ 28,561

Leases - Schedule of Lease Inco

Leases - Schedule of Lease Income (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Jun. 30, 2020	Jun. 30, 2020
Hotel
Lessor Lease Description [Line Items]
Fixed rent	$ 2,444	$ 29,542
Total	2,444	29,542
Retail, Entertainment and Other
Lessor Lease Description [Line Items]
Fixed rent	1,299	5,964
Variable rent	(96)	3,035
Total	$ 1,203	$ 8,999

Leases - Schedule of Future Fix

Leases - Schedule of Future Fixed Rental Income (Details) $ in Thousands	Jun. 30, 2020USD ($)
Leases [Abstract]
2020	$ 2,114
2021	7,368
2022	4,926
2023	4,371
2024	3,870
Thereafter	9,498
Total	$ 32,147

Leases - Schedule of Leased to

Leases - Schedule of Leased to Third Parties under Operating Leases within Property and Equipment, Net (Details) $ in Thousands	Jun. 30, 2020USD ($)
Leases [Abstract]
Property and equipment, at cost	$ 486,479
Less: accumulated depreciation	(194,734)
Property and equipment, net	$ 291,745

Leases - Schedule of Minimum Fu

Leases - Schedule of Minimum Future Capital Lease Payments under Prior Accounting Standards (Details) $ in Thousands	Sep. 30, 2019USD ($)
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)
Capital lease obligations, net of current portion	$ 28,561

Leases - Schedule of Minimum _2

Leases - Schedule of Minimum Future Rental Income Expected to Earn under Non-Cancelable Leases under Prior Accounting Standards (Details) $ in Thousands	Sep. 30, 2019USD ($)
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

Leases - Schedule of Minimum _3

Leases - Schedule of Minimum Future Rental Payments Expected to Incur under Non-Cancelable Leases and Subleases under Prior Accounting Standards (Details) $ in Thousands	Sep. 30, 2019USD ($)
Minimum Future Rental Payments
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
Assets Subleased
Minimum Future Sublease Income
2020	(1,709)
2021	(1,428)
2022	(1,114)
2023	(987)
2024	(1,025)
Thereafter	(843)
Total	$ (7,106)

MGE Niagara Resorts - Additiona

MGE Niagara Resorts - Additional Information (Details)	Jun. 05, 2020	Jun. 11, 2019USD ($)	Jun. 11, 2019CAD ($)	Jun. 30, 2020USD ($)	Jun. 30, 2020CAD ($)	Jun. 30, 2019USD ($)
Business Acquisition [Line Items]
Purchase price				$ 1,666,000		$ 72,287,000
MG&E Niagra Entertainment
Business Acquisition [Line Items]
Lease commencement date	Aug. 19, 2020
Operating lease, monthly payment				700,000	$ 900,000
Lease term date	Mar. 31, 2040
Purchase price		$ 72,000,000	$ 96,000,000
Cash acquired		$ 43,000,000	$ 57,000,000
Purchase price adjustment				1,700,000	2,200,000
Cash acquired adjustment				$ 390,000	$ 518,000

Long-Term Debt - Schedule of Lo

Long-Term Debt - Schedule of Long-term Debt (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Sep. 30, 2019
Debt Instrument [Line Items]
Long-term debt	$ 2,040,840	$ 1,909,157
Less: current portion of long-term debt	(77,829)	(76,909)
Long-term debt, net of current portion	1,963,011	1,832,248
Line of Credit | Senior Secured Credit Facility - Revolving
Debt Instrument [Line Items]
Long-term debt	247,000	102,000
Line of Credit | Senior Secured Credit Facility - Term Loan A
Debt Instrument [Line Items]
Long-term debt	237,664	263,829
Line of Credit | Senior Secured Credit Facility - Term Loan B
Debt Instrument [Line Items]
Long-term debt	801,752	805,394
Line of Credit | 2016 7 7/8% Senior Unsecured Notes
Debt Instrument [Line Items]
Long-term debt	491,618	490,435
Line of Credit | MGE Niagara Resorts Credit Facility - Revolving
Debt Instrument [Line Items]
Long-term debt	25,655	0
Line of Credit | MGE Niagara Resorts Credit Facility - Term Loan
Debt Instrument [Line Items]
Long-term debt	68,822	73,564
Line of Credit | Mohegan Expo Credit Facility
Debt Instrument [Line Items]
Long-term debt	28,368	29,357
Line of Credit | Guaranteed Credit Facility
Debt Instrument [Line Items]
Long-term debt	30,108	31,840
Convertible Debenture | MGE Niagara Resorts Convertible Debentures
Debt Instrument [Line Items]
Long-term debt	29,320	30,204
Notes Payable to Banks | Redemption Note Payable
Debt Instrument [Line Items]
Long-term debt	76,629	81,329
Senior Unsecured Notes | Other
Debt Instrument [Line Items]
Long-term debt	$ 3,904	$ 1,205

Long-Term Debt - Schedule of _2

Long-Term Debt - Schedule of Long-term Debt (Details) (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2020	Sep. 30, 2019
Line of Credit | Senior Secured Credit Facility - Term Loan A
Debt Instrument [Line Items]
Debt issuance costs	$ 2,588	$ 4,236
Line of Credit | Senior Secured Credit Facility - Term Loan B
Debt Instrument [Line Items]
Debt issuance costs	14,057	16,925
Line of Credit | MGE Niagara Resorts Credit Facility - Term Loan
Debt Instrument [Line Items]
Debt issuance costs	813	1,002
Line of Credit | Mohegan Expo Credit Facility
Debt Instrument [Line Items]
Debt issuance costs	665	925
Line of Credit | Guaranteed Credit Facility
Debt Instrument [Line Items]
Debt issuance costs	955	1,191
Senior Unsecured Notes | 2016 7 7/8% Senior Unsecured Notes
Debt Instrument [Line Items]
Debt issuance costs	$ 8,382	$ 9,565
Note stated interest rate	7.875%	7.875%
Notes Payable to Banks | Redemption Note Payable
Debt Instrument [Line Items]
Debt issuance costs	$ 17,738	$ 23,905

Long-Term Debt - Additional Inf

Long-Term Debt - Additional Information (Details) - USD ($) $ in Millions	9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Debt Disclosure [Abstract]
Line of credit, principal payment	$ 10.5	$ 13.3

Segment Reporting - Additional

Segment Reporting - Additional Information (Details)	9 Months Ended
	Jun. 30, 2020Segment
Segment Reporting [Abstract]
Number of reportable segments	4

Segment Reporting - Financial I

Segment Reporting - Financial Information Related To Segments (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Sep. 30, 2019
Revenues:
Net revenues	$ 107,199	$ 347,607	$ 820,952	$ 974,804
Income Statement [Abstract]
Income (loss) from operations	(20,537)	55,210	(83,367)	120,806
Capital [Abstract]
Capital expenditures incurred			140,921	58,311
ASSETS
Total assets	2,689,170		2,689,170		$ 2,511,596
Operating segments | Mohegan Sun
Revenues:
Net revenues	78,239	251,045	503,860	742,115
Income Statement [Abstract]
Income (loss) from operations	1,692	48,812	65,951	112,788
Capital [Abstract]
Capital expenditures incurred			9,839	27,344
ASSETS
Total assets	1,303,857		1,303,857		1,282,384
Operating segments | Mohegan Sun Pocono
Revenues:
Net revenues	10,512	65,393	125,568	187,425
Income Statement [Abstract]
Income (loss) from operations	(8,888)	10,604	(122,635)	26,010
Capital [Abstract]
Capital expenditures incurred			3,108	3,892
ASSETS
Total assets	407,536		407,536		548,424
Operating segments | MGE Niagara Resorts
Revenues:
Net revenues	11,346	21,288	167,602	21,288
Income Statement [Abstract]
Income (loss) from operations	(9,778)	2,584	(10,163)	2,584
Capital [Abstract]
Capital expenditures incurred			15,330	1,520
ASSETS
Total assets	520,330		520,330		342,821
Operating segments | Management, development and other
Revenues:
Net revenues	6,546	9,839	24,012	23,388
Income Statement [Abstract]
Income (loss) from operations	2,200	(9)	1,871	332
Capital [Abstract]
Capital expenditures incurred			112,161	25,515
ASSETS
Total assets	429,453		429,453		313,458
Corporate
Revenues:
Net revenues	210	315	438	981
Income Statement [Abstract]
Income (loss) from operations	(5,749)	(6,566)	(18,360)	(20,693)
Capital [Abstract]
Capital expenditures incurred			483	40
ASSETS
Total assets	999,508		999,508		912,712
Inter-segment
Revenues:
Net revenues	346	(273)	(528)	(393)
Income Statement [Abstract]
Income (loss) from operations	(14)	$ (215)	(31)	$ (215)
ASSETS
Total assets	$ (971,514)		$ (971,514)		$ (888,203)

Subsequent Events - Additional

Subsequent Events - Additional Information (Details)	Aug. 28, 2020USD ($)	Aug. 24, 2020USD ($)	Jul. 31, 2020USD ($)	May 15, 2020	Jun. 30, 2020USD ($)	Sep. 30, 2019USD ($)	Jun. 30, 2019USD ($)
Subsequent Event [Line Items]
Cash and cash equivalents					$ 149,435,000	$ 130,138,000	$ 162,066,000
MGE Niagara Resorts Credit Facilities | Initial Waiver
Subsequent Event [Line Items]
Waiver consecutive days				60 days
Extended waiver period				Jun. 15, 2020
MGE Niagara Resorts Credit Facilities | Second Waiver
Subsequent Event [Line Items]
Extended waiver period					Jul. 31, 2020
Basis point increase over pricing level 3					50
Subsequent Events | Fourth Amendment | Mohegan Tribe
Subsequent Event [Line Items]
Cash contribution		$ 20,000,000
Contribution amount		15,000,000
Subordinated loan		$ 5,000,000
Subordinated loan, maturity date		Oct. 16, 2024
Subordinated loan, interest in-kind, percentage		10.00%
Subsequent Events | MGE Niagara Resorts Credit Facilities | Third Waiver
Subsequent Event [Line Items]
Extended waiver period			Sep. 30, 2020
Basis points over pricing level 4			100
Minimum liquidity requirement			$ 15,000,000
Extension fee agreed to pay to lenders basis points			10
Senior Secured Credit Facilities | Fourth Amendment
Subsequent Event [Line Items]
Debt instrument, covenant description					Pursuant to the Fourth Amendment, the Company will, during the period beginning on August 28, 2020, and ending upon achievement of certain financial ratios specified in the Fourth Amendment (such period, the “Financial Covenant Restricted Period”), be subject to, among other things, (i) a minimum liquidity covenant that requires cash and cash equivalents and availability under its revolving credit facility to be at least $70 million as of the last day of each calendar month, (ii) a covenant that requires the Company be in pro forma compliance with such liquidity covenant in order to make any interest payment on the Company’s 7.875% Senior Notes due 2024, and (iii) certain additional reporting covenants.
Senior Secured Credit Facilities | Subsequent Events | Fourth Amendment
Subsequent Event [Line Items]
Debt instrument interest rate	7.875%
Debt instrument maturity year	2024
Senior Secured Credit Facilities | Subsequent Events | Fourth Amendment | Revolving Credit Facility | LIBOR Floor
Subsequent Event [Line Items]
Debt instrument basis spread on variable rate		0.75%
Senior Secured Credit Facilities | Subsequent Events | Fourth Amendment | Revolving Credit Facility | Minimum
Subsequent Event [Line Items]
Cash and cash equivalents	$ 70,000,000
Senior Secured Credit Facilities | Subsequent Events | Fourth Amendment | Term Loan A | Adjusted LIBOR Rate
Subsequent Event [Line Items]
Debt instrument basis spread on variable rate		6.125%
Senior Secured Credit Facilities | Subsequent Events | Fourth Amendment | Term Loan A | Base Rate
Subsequent Event [Line Items]
Debt instrument basis spread on variable rate		5.125%
Senior Secured Credit Facilities | Subsequent Events | Fourth Amendment | Term Loan A | LIBOR Floor
Subsequent Event [Line Items]
Debt instrument basis spread on variable rate		1.00%
Senior Secured Credit Facilities | Subsequent Events | Fourth Amendment | Term Loan B | Adjusted LIBOR Rate
Subsequent Event [Line Items]
Debt instrument basis spread on variable rate		6.375%
Senior Secured Credit Facilities | Subsequent Events | Fourth Amendment | Term Loan B | Base Rate
Subsequent Event [Line Items]
Debt instrument basis spread on variable rate		5.375%