Golden Entertainment (GDEN) 10-Q 7 Nov 13 2013 Q3 Quarterly report Financial data

Document_And_Entity_Informatio

Document And Entity Information	9 Months Ended
	Sep. 29, 2013	Nov. 04, 2013
Document and Entity Information [Abstract]	'	'
Entity Registrant Name	'LAKES ENTERTAINMENT INC	'
Document Type	'10-Q	'
Current Fiscal Year End Date	'--12-29	'
Entity Common Stock, Shares Outstanding	'	26,539,853
Amendment Flag	'false	'
Entity Central Index Key	'0001071255	'
Entity Current Reporting Status	'Yes	'
Entity Voluntary Filers	'No	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Well-known Seasoned Issuer	'No	'
Document Period End Date	29-Sep-13	'
Document Fiscal Year Focus	'2013	'
Document Fiscal Period Focus	'Q3	'

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Sep. 29, 2013	Dec. 30, 2012
In Thousands, unless otherwise specified
Current assets:	'	'
Cash and cash equivalents	$41,932	$32,480
Short-term investments	48,951	'
Income taxes receivable	2,166	2,161
Prepaid expenses	1,097	186
Other	1,096	1,069
Total current assets	95,242	35,896
Property and equipment	34,904	16,898
Accumulated depreciation	-4,972	-3,619
Property and equipment, net	29,932	13,279
Long-term assets related to Indian casino projects:	'	'
Notes and interest receivable, net of current portion and allowance	'	38,247
Intangible assets, net of accumulated amortization of $2.1 million	'	3,127
Management fees receivable and other	'	4,786
Total long-term assets related to Indian casino projects	'	46,160
Other assets:	'	'
Investment in unconsolidated investee	20,997	20,161
License fee	2,050	2,100
Land held for development	1,100	1,100
Other	931	996
Total other assets	25,108	24,387
Total assets	150,282	119,722
Current liabilities:	'	'
Current portion of long-term debt	794	'
Accounts payable	656	433
Accrued taxes, other than income taxes	484	17
Accrued payroll and related	1,303	737
Other accrued expenses	1,936	1,791
Total current liabilities	5,173	4,243
Long-term debt, net of current portion	12,909	'
Total long-term liabilities	12,909	3,302
Total liabilities	18,082	7,545
Commitments and contingencies	'	'
Shareholders' equity:	'	'
Common stock, $.01 par value; authorized 200,000 shares; 26,479 and 26,441 common shares issued and outstanding	264	264
Additional paid-in capital	204,486	203,964
Deficit	-72,541	-92,051
Accumulated other comprehensive loss	-9	'
Total shareholders' equity	132,200	112,177
Total liabilities and shareholders' equity	150,282	119,722
Contract Acquisition Cost [Member]	'	'
Current liabilities:	'	'
Current portion of contract acquisition costs payable, net of $0.7 million discount	'	1,265
Long-term contract acquisition costs payable, net of current portion and $0.7 million discount	'	3,302
Long-Term Asset [Member]	'	'
Other assets:	'	'
Land held for development	$1,130	$1,130

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parentheticals) (USD $)	Sep. 29, 2013	Dec. 30, 2012
Share data in Thousands, except Per Share data, unless otherwise specified
Intangible assets, accumulated amortization (in Dollars)	$2,100	$2,100
Current portion discount (in Dollars)	700,000	700,000
Long-term discount (in Dollars)	$700,000	$700,000
Common stock, shares authorized	200,000	200,000
Common stock, shares issued	26,479	26,441
Common stock, shares outstanding	26,479	26,441
Common stock, par value (in Dollars per share)	$0.01	$0.01

Unaudited_Consolidated_Stateme

Unaudited Consolidated Statements of Operations (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 29, 2013	Sep. 30, 2012	Sep. 29, 2013	Sep. 30, 2012
Revenues:	'	'	'	'
Management fees	$1,384	$1,885	$7,762	$6,331
Gaming	10,445	'	13,633	'
Room	1,849	763	2,728	763
Food and beverage	1,665	618	2,566	618
Other operating	647	358	1,154	358
License fees and other	26	15	66	51
Gross revenues	16,016	3,639	27,909	8,121
Less promotional allowances	524	'	564	'
Net revenues	15,492	3,639	27,345	8,121
Costs and expenses:	'	'	'	'
Gaming	6,037	'	8,055	'
Room	255	146	580	146
Food and beverage	1,393	471	2,455	471
Other operating	483	216	1,116	216
Selling, general and administrative	5,398	2,846	13,782	7,054
Recovery of impairment on notes receivable	-17,382	'	-17,382	'
Gain on extinguishment of liabilities	-3,752	'	-3,752	'
Impairments and other losses	3,356	1,986	3,356	4,314
Preopening expenses	'	'	1,163	'
Amortization of intangible assets related to Indian casino projects	187	264	716	792
Loss on disposal of property and equipment	'	'	143	'
Depreciation and amortization	759	229	1,476	335
Total costs and expenses	-3,266	6,158	11,708	13,328
Earnings (loss) from operations	18,758	-2,519	15,637	-5,207
Other income (expense):	'	'	'	'
Interest income	1,276	1,614	4,770	4,775
Interest expense	-450	-228	-922	-722
Other	15	55	25	113
Total other income, net	841	1,441	3,873	4,166
Earnings (loss) before income taxes	19,599	-1,078	19,510	-1,041
Income tax benefit	'	-87	'	-2,229
Net earnings (loss) including noncontrolling interest	19,599	-991	19,510	1,188
Net loss attributable to noncontrolling interests	'	'	'	61
Net earnings (loss) attributable to Lakes Entertainment, Inc.	19,599	-991	19,510	1,249
Other comprehensive loss	-9	'	-9	'
Comprehensive earnings (loss)	$19,590	($991)	$19,501	$1,249
Weighted-average common shares outstanding	'	'	'	'
Basic (in Shares)	26,464	26,441	26,449	26,438
Dilutive impact of stock options (in Shares)	368	'	221	'
Diluted (in Shares)	26,832	26,441	26,670	26,438
Earnings (loss) per share	'	'	'	'
Basic (in Dollars per share)	$0.74	($0.04)	$0.74	$0.05
Diluted (in Dollars per share)	$0.73	($0.04)	$0.73	$0.05

Unaudited_Consolidated_Stateme1

Unaudited Consolidated Statements of Cash Flows (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 29, 2013	Sep. 30, 2012
OPERATING ACTIVITIES:	'	'
Net earnings including noncontrolling interest	$19,510	$1,188
Adjustments to reconcile net earnings including noncontrolling interest to net cash provided by operating activities:	'	'
Depreciation and amortization	1,476	335
Amortization of debt issuance costs and imputed interest on contract acquisition costs	527	722
Accretion of interest and additions to long-term interest receivable	-3,573	-2,944
Amortization of intangible assets related to Indian casino projects	716	792
Share-based compensation	396	296
Loss on disposal of property and equipment	143	'
Recovery of impairment on notes receivable	-17,382	'
Gain on extinguishment of liabilities	-3,752	'
Impairments and other losses	3,356	4,314
Changes in operating assets and liabilities:	'	'
Management fees receivable	3,983	2,361
Deposits	'	150
Prepaid expenses	-911	'
Other current assets	-576	-458
Income taxes receivable	-5	-1,994
Accrued taxes, other than income taxes	437	17
Accounts payable and accrued expenses	996	1,347
Net cash provided by operating activities	5,341	6,126
INVESTING ACTIVITIES:	'	'
Acquisition of the Rocky Gap Resort	'	-6,834
Purchase of short-term investments	-48,960	'
Payments to acquire investment in unconsolidated investee	-836	-4,455
Changes in management fees receivable and other	'	190
Purchase of property and equipment	-18,215	-1,872
Proceeds from disposal of property and equipment	25	'
Advances on notes receivable	'	-2,069
Collection on notes receivable	59,253	1,076
Changes in other assets	348	25
Net cash used in investing activities	-8,385	-13,939
FINANCING ACTIVITIES:	'	'
Repayments of borrowings	-89	'
Proceeds from borrowings	13,792	'
Purchase of non-controlling interest	'	-590
Proceeds from issuance of common stock	126	'
Noncontrolling interest member contributions	'	139
Contract acquisition costs payable	-1,333	-1,500
Net cash provided by (used in) financing activities	12,496	-1,951
Net increase (decrease) in cash and cash equivalents	9,452	-9,764
Cash and cash equivalents - beginning of period	32,480	38,557
Cash and cash equivalents - end of period	41,932	28,793
Cash paid (received) during the period for:	'	'
Interest	359	'
Income taxes	5	-242
Noncash investing activities:	'	'
Redemption of restricted stock for payment of accrued expenses	'	7
Capital expenditures in accounts payable and accrued expenses	$1,064	$405

Note_1_Basis_of_Presentation

Note 1. Basis of Presentation	9 Months Ended
	Sep. 29, 2013
Disclosure Text Block [Abstract]	'
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	'
	1.  Basis of Presentation
	The unaudited consolidated financial statements of Lakes Entertainment, Inc., a Minnesota corporation, and subsidiaries (individually and collectively “Lakes” or the “Company”), have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) applicable to interim financial information. Accordingly, certain information normally included in the annual financial statements prepared in accordance with accounting principles generally accepted in the United States has been condensed and/or omitted. For further information, please refer to the annual audited consolidated financial statements of the Company, and the related notes included within the Company’s Annual Report on Form 10-K, for the year ended December 30, 2012, previously filed with the SEC, from which the balance sheet information as of that date is derived. In the opinion of management, all adjustments considered necessary for a fair presentation have been included (consisting of normal recurring adjustments). The results for the current interim period are not necessarily indicative of the results to be expected for the full year.
	All material intercompany accounts and transactions have been eliminated in consolidation.
	Investments in unconsolidated investees, which are 20% or less owned and the Company does not have the ability to significantly influence the operating or financial decisions of the entity, are accounted for under the cost method. See note 9, Investment in Rock Ohio Ventures, LLC and note 10, Investment in Dania Entertainment Holdings, LLC.

Note_2_New_Accounting_Standard

Note 2. New Accounting Standard	9 Months Ended
	Sep. 29, 2013
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]	'
New Accounting Pronouncements and Changes in Accounting Principles [Text Block]	'
	2.  New Accounting Standard
	In July 2013, the FASB issued Accounting Standards Update “(ASU”) No. 2013-11, Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists. ASU 2013-11 requires entities to present an unrecognized tax benefit as a reduction of a deferred tax asset for a net operating loss (“NOL”) or tax credit carryforward whenever the NOL or tax credit carryforward would be available to reduce the additional taxable income or tax due if the tax position is disallowed. This ASU requires entities to assess whether to net the unrecognized tax benefit with a deferred tax asset as of the reporting date. ASU 2013-11 will be effective for the Company’s first quarter of 2014. Lakes does not expect the adoption of ASU 2013-11 to have an impact on its consolidated financial statements.

Note_3_Debt_Termination_Agreem

Note 3. Debt Termination Agreement with the Shingle Springs Tribe	9 Months Ended
	Sep. 29, 2013
Receivables [Abstract]	'
Financing Receivables [Text Block]	'
	3.  Debt Termination Agreement with the Shingle Springs Tribe
	On July 17, 2013, Lakes entered into a Debt Termination Agreement (the “Debt Termination Agreement”) with the Shingle Springs Band of Miwok Indians (the “Shingle Springs Tribe”) relating to amounts Lakes had previously advanced to the Shingle Springs Tribe under the development and management agreement for the Red Hawk Casino between Lakes and the Shingle Springs Tribe (the “Shingle Springs Notes”). The Debt Termination Agreement required certain conditions to be met, including a lump sum payment by the Shingle Springs Tribe to Lakes of $57.1 million (the “Debt Payment”). The Debt Payment was made on August 29, 2013 (the “Payment Date”) and constituted full and final payment of all debt owed to Lakes as of that date. As a result of the receipt of the Debt Payment, during the third quarter of 2013, Lakes recognized approximately $17.4 million in recovery of impairment on notes receivable because the Shingle Springs Notes had previously been impaired and were valued at $39.7 million (see note 7, Long-Term Assets Related to Indian Casino Projects – Notes and Interest Receivable). The face value of the Shingle Springs Notes including accrued interest was $69.7 million as of the Payment Date. The management agreement under which Lakes was managing the Red Hawk Casino also terminated on the Payment Date.
	During the third quarter of 2013, Lakes also recognized a gain of $3.8 million on extinguishment of liabilities associated with contract acquisition costs related to the project with the Shingle Springs Tribe that were no longer owed upon the termination of the management agreement between Lakes and the Shingle Springs Tribe (see note 13, Contract Acquisition Costs Payable).
	As of the Payment Date, $2.4 million of intangible assets related to the development and management agreement with the Shingle Springs Tribe were considered fully impaired and were written down to zero resulting in Lakes recognizing an impairment charge of $2.4 million during the third quarter of 2013. See note 8, Intangible and Other Assets Related to Indian Casino Projects.

Note_4_Rocky_Gap

Note 4. Rocky Gap	9 Months Ended
	Sep. 29, 2013
Business Combinations [Abstract]	'
Business Combination Disclosure [Text Block]	'
	4. Rocky Gap
	In April 2012, a video lottery operation license (“License”) for the Rocky Gap Lodge & Golf Resort (“Rocky Gap”) was awarded to the Company by the State of Maryland Video Lottery Facility Location Commission. In August 2012, Lakes acquired the assets of Rocky Gap for $6.8 million and simultaneously entered into an operating lease for the underlying land (see note 19, Commitments and Contingencies). The AAA Four Diamond Award® winning resort included a hotel, convention center, spa, two restaurants and the only Jack Nicklaus signature golf course in Maryland.
	After acquiring Rocky Gap, the Company converted the existing convention center space into a gaming facility and renamed the property Rocky Gap Casino Resort. The gaming facility opened to the public on May 22, 2013 and features 558 video lottery terminals (“VLTs”), 10 table games, three poker tables, a casino bar and a new lobby food and beverage outlet. A new event and conference center is being constructed which will be able to accommodate large groups and will feature multiple flexible use meeting rooms and is expected to be available for use in mid-November of 2013. The total initial cost of the Rocky Gap project is currently expected to be approximately $35.0 million, which includes the initial acquisition cost.
	The operating results of Rocky Gap are included in the Company’s consolidated statements of operations in the non-Indian casino projects segment from the date of acquisition. Amortization of the License began on the date the gaming facility opened for public play and is being amortized over its 15 year term.
	The following unaudited pro forma condensed consolidated financial results of operations for the three and nine months ended September 30, 2012 are presented as if the acquisition had been completed at the beginning of the period. The amounts shown for the three and nine months ended September 29, 2013 are based on actual results for the period:
			Three Months Ended					Nine Months Ended
			29-Sep-13		30-Sep-12			29-Sep-13		30-Sep-12
					(Pro forma)					(Pro forma)
			(In thousands, except per-share data)
	Total net revenues		$	15,492	$	4,637		$	27,345	$	12,245
	Net earnings (loss) attributable to Lakes Entertainment, Inc.			19,599		(1,041	)		19,510		89
	Earnings (loss) per share:
	Basic			0.74		(0.04	)		0.74		0
	Diluted			0.73		(0.04	)		0.73		0
	Weighted average common shares outstanding:
	Basic			26,464		26,441			26,449		26,438
	Diluted			26,832		26,441			26,670		26,438
	These unaudited pro forma condensed consolidated financial results for the three and nine months ended September 30, 2012 have been prepared for illustrative purposes only and do not purport to be indicative of the results of operations that actually would have resulted had the acquisition occurred on the first day of the 2012 period presented, or of future results of the consolidated entities. The unaudited pro forma condensed consolidated financial information does not reflect any operating efficiencies and cost savings that may be realized from the integration of the acquisition. The following adjustments have been made to the pro forma net earnings (loss) attributable to Lakes and pro forma earnings (loss) per share for the three and nine months ended September 30, 2012 in the table above:
		●	Management and service fees paid by Rocky Gap to the previous management company have been excluded as Rocky Gap would not have incurred these costs if owned by Lakes.
		●	Ground rent expense incurred by Rocky Gap has been adjusted to reflect the terms of the lease agreement that Lakes and the Maryland Department of Natural Resources (“Maryland DNR”) entered into upon the acquisition of Rocky Gap, as further discussed in note 19, Commitments and Contingencies.
		●	Interest expense incurred by Rocky Gap has been excluded as Lakes did not assume the debt of Rocky Gap upon the acquisition of the property.

Note_5_ShortTerm_Investments

Note 5. Short-Term Investments	9 Months Ended
	Sep. 29, 2013
Investments, Debt and Equity Securities [Abstract]	'
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]	'
	5.  Short-Term Investments
	Short-term investments consist of commercial paper and corporate bonds which are classified as available-for-sale securities and are carried at current fair market value, with the resulting unrealized gains and losses excluded from earnings and reported, net of tax, as a separate component of shareholders' equity until realized. If the carrying value of an investment is in excess of its fair market value, an impairment charge to adjust the carrying value to the fair market value is recorded if the impairment is considered other-than-temporary. There were no other-than-temporary impairments related to declines in fair market value of short-term investments during the three or nine months ended September 29, 2013. All short-term investments held as of September 29, 2013 have original maturity dates of twelve months or less and are classified as current assets. The Company held no short-term investments as of December 30, 2012. As of September 29, 2013, short-term investments consisted of the following (in thousands):
		Amortized Cost		Fair Value		Unrealized Gain/(Loss)
	Commercial paper	$	19,984	$	19,987	$	3
	Corporate bonds		28,976		28,964		-12
	Balances at September 29, 2013	$	48,960	$	48,951	$	-9

Note_6_Property_and_Equipment_

Note 6. Property and Equipment, Net	9 Months Ended
	Sep. 29, 2013
Property, Plant and Equipment [Abstract]	'
Property, Plant and Equipment Disclosure [Text Block]	'
	6. Property and Equipment, net
	The following table summarizes the components of property and equipment, at cost (in thousands):
		September 29,			December 30,
		2013			2012
	Building and site improvements	$	21,369		$	11,497
	Furniture and equipment		11,492			3,228
	Construction in process		2,043			2,173
	Property and equipment		34,904			16,898
	Less accumulated depreciation		(4,972	)		(3,619	)
	Property and equipment, net	$	29,932		$	13,279
	The increase in property and equipment, net primarily relates to the renovation of Rocky Gap (see note 4, Rocky Gap).

Note_7_LongTerm_Assets_Related

Note 7. Long-Term Assets Related to Indian Casino Projects - Notes and Interest Receivable	9 Months Ended
	Sep. 29, 2013
Long Term Assets Related To Indian Casino Projects Notes And Interest Receivable [Abstract]	'
Long Term Assets Related To Indian Casino Projects Notes And Interest Receivable	'
	7. Long-Term Assets Related to Indian Casino Projects — Notes and Interest Receivable
	Notes and interest receivable included in long-term assets related to Indian casino projects as of December 30, 2012 consisted of notes and interest receivable due from the Shingle Springs Tribe pursuant to the Company’s development and management agreement with the Shingle Springs Tribe for the Red Hawk Casino. Under the terms of the development and management agreement, Lakes made advances to the Shingle Springs Tribe of $74.4 million including interest accrued through the opening date of the Red Hawk Casino on December 17, 2008 and had an agreement to manage the property through December 17, 2015.
	The notes and related interest receivable were considered paid in full on August 29, 2013, when the Shingle Springs Tribe paid Lakes $57.1 million pursuant to the Debt Termination Agreement. See note 3, Debt Termination Agreement with the Shingle Springs Tribe. As a result of the receipt of the Debt Payment, during the third quarter of 2013, Lakes recognized approximately $17.4 million in recovery of impairment on notes receivable because the Shingle Springs Notes had previously been impaired and were valued at $39.7 million. The face value of the Shingle Springs Notes including accrued interest was $69.7 million as of the Payment Date. The management agreement under which Lakes was managing the Red Hawk Casino also terminated on the Payment Date.
	Until the Payment Date, the Company performed an impairment analysis on the notes receivable at least quarterly. At January 2, 2011, Lakes evaluated the notes receivable from the Shingle Springs Tribe for impairment and concluded that it was probable that substantial amounts due would not be repaid within the contract term and therefore determined that the notes receivable were impaired. Lakes evaluated the notes receivable from the Shingle Springs Tribe for impairment as of December 30, 2012 and concluded that the notes receivable continued to be impaired.
	As part of the impairment analysis, the Company estimated the timing and amount of future repayments on the notes receivable by analyzing actual payments received on the notes receivable compared to scheduled payments required under the contractual terms of the notes receivable. The Company also considered forecasts for future periods which were based on a variety of factors including actual historical performance, changes in competition in the market the property serves, changes in the economic environment in the market the property serves, any regulatory changes, marketing initiatives and property offerings. Estimates of timing and amount of future repayments were then compared to payments required per the contractual terms of the notes receivable to estimate the remaining amounts due on the notes receivable at the end of the contract term with the Shingle Springs Tribe. Prior to entering into the Debt Termination Agreement, the contractual terms of the notes receivable required that all amounts due on the notes receivable were to be repaid during the contract term. Due to improvements in certain of the factors considered in the impairment analysis, including operational results, the estimated amounts due at the end of the contract term decreased as of December 30, 2012 compared to the estimated amounts due at the end of the contract term as of January 2, 2011. Although the estimated amounts due at the end of the contract term decreased, the estimated amounts due remained significant and as a result, the Company determined that a significant change that would cause the impairment on the notes receivable to be remeasured had not occurred as of December 30, 2012.
	Information with respect to the notes and interest receivable as of December 30, 2012 is summarized in the following table (in thousands). There were no notes and interest receivable related to Indian casino projects as of September 29, 2013.
		30-Dec-12
	Notes receivable	$	66,720
	Interest receivable		2,704
	Unearned discount		(12,299	)
	Allowance for impaired notes receivable		(18,878	)
	Total notes and interest receivable, net of discount and allowance	$	38,247
	A summary of the activity in the allowance for impaired notes receivable is as follows (in thousands):
	2013
	Allowance for impaired notes balance, December 30, 2012	$	18,878
	Impairment charge on notes receivable		—
	Recoveries		(17,816	)
	Charge-offs		—
	Accretion of impairment charge on notes receivable included in interest income		(1,062	)
	Allowance for impaired notes balance, September 29, 2013	$	—
	2012
	Allowance for impaired notes balance, January 1, 2012	$	20,118
	Impairment charge on notes receivable		—
	Recoveries		—
	Charge-offs		—
	Accretion of impairment charge on notes receivable included in interest income		(838	)
	Allowance for impaired notes balance, September 30, 2012	$	19,280

Note_8_Intangible_and_Other_As

Note 8. Intangible and Other Assets Related to Indian Casino Projects	9 Months Ended
	Sep. 29, 2013
Intangible And Other Assets Related To Projects [Abstract]	'
Intangible And Other Assets Related To Projects	'
	8.  Intangible and Other Assets Related to Indian Casino Projects
	Intangible Assets
	Intangible assets related to Indian casino projects consisted of costs associated with the acquisition of the development and management agreement with the Shingle Springs Tribe for the Red Hawk Casino which were being amortized through the end of the management contract. In accordance with the Debt Termination Agreement with the Shingle Springs Tribe as discussed in note 3,Debt Termination Agreement with the Shingle Springs Tribe, the management agreement under which Lakes was managing the Red Hawk Casino terminated as of August 29, 2013. Therefore, Lakes will earn no fees from the management of the Red Hawk Casino subsequent to August 29, 2013. As a result, as of the Payment Date, the intangible assets related to the Shingle Springs Tribe were considered fully impaired and were written down to zero.
	Information with respect to the intangible assets related to the Shingle Springs Tribe is summarized as follows (in thousands):
		Shingle
		Springs
		Tribe
	Balances, December 30, 2012	$	3,127
	Amortization		(716	)
	Impairment losses		(2,411	)
	Balances, September 29, 2013	$	—
	Management Fees Receivable and Other
	Management fees receivable and other included financial instruments related to deferred management fees and interest due from the Shingle Springs Tribe and other receivables of $4.8 million as of December 30, 2012. Per the terms of the Debt Termination Agreement, all earned and unpaid management fees were paid in full on August 29, 2013. Other receivables of approximately $1.0 million from related parties that are directly related to the development and opening of Lakes’ Indian casino projects were determined to be uncollectible and were impaired during the three months ended September 29, 2013. As a result, there were no management fees receivable and other as of September 29, 2013.

Note_9_Investment_in_Rock_Ohio

Note 9. Investment in Rock Ohio Ventures, LLC	9 Months Ended
	Sep. 29, 2013
Rock Ohio Ventures [Member]	'
Note 9. Investment in Rock Ohio Ventures, LLC [Line Items]	'
Cost-method Investments, Description [Text Block]	'
	9.  Investment in Rock Ohio Ventures, LLC
	Lakes has a 10% ownership investment in Rock Ohio Ventures, LLC (“Rock Ohio Ventures”), a privately-held company, that owns 80% of the Horseshoe Casino Cleveland in Cleveland, Ohio which opened to the public in May 2012, the Horseshoe Casino Cincinnati in Cincinnati, Ohio which opened in March 2013, and the Thistledown Racino in North Randall, Ohio which added VLTs to its existing racetrack in April 2013. This investment is accounted for using the cost method since Lakes owns less than 20% of Rock Ohio Ventures and does not have the ability to significantly influence the operating and financial decisions of the entity. At September 29, 2013 and December 30, 2012, Lakes had invested a total of $21.0 million and $20.2 million, respectively, in Rock Ohio Ventures, which is included in investment in unconsolidated investee in the accompanying consolidated balance sheets.
	The Company's cost method investment is evaluated, on at least a quarterly basis, for potential other-than-temporary impairment, or when an event or change in circumstances has occurred that may have a significant adverse effect on the fair value of the investment. Lakes monitors this investment for impairment by considering all information available to the Company including the economic environment of the markets served by the properties Rock Ohio Ventures owns; market conditions including existing and potential future competition; recent or expected changes in the regulatory environment; operational performance and financial results; known changes in the objectives of Rock Ohio Venture’s management; known or expected changes in ownership of Rock Ohio Ventures; and any other known significant factors relating to the business underlying the investment.
	As part of the review of operational performance and financial results for considering if there are indications of impairment, the Company utilizes financial statements of Rock Ohio Ventures and its owned gaming properties to assess the investee’s ability to operate from a financial standpoint. The Company also analyzes Rock Ohio Ventures’ cash flows and working capital to determine if the Company’s investment in this entity has experienced an other-than-temporary impairment. As part of this process, the Company analyzes actual historical results compared to forecast and has periodic discussions with management of Rock Ohio Ventures to obtain additional information related to the Company’s investment in Rock Ohio Ventures to determine whether any events have occurred that would necessitate further analysis of the Company’s recorded investment in Rock Ohio Ventures for impairment. Based on these procedures, no events or changes in circumstances were identified that would require further analysis as to whether the Company’s investment in Rock Ohio has experienced an other-than-temporary impairment as of September 29, 2013 and December 30, 2012.
	The fair value of this cost method investment is considered impracticable to estimate.  The impracticability in developing such an estimate is due primarily to insufficient information necessary to prepare a valuation model to determine fair value.
	Lakes has the right, but not the obligation, to make additional investments up to 10% of equity required by Rock Ohio Ventures to develop the gaming properties in Ohio in return for a corresponding equity interest in those casinos (see note 19, Commitments and Contingencies).
Dania Entertainment Holdings [Member]	'
Note 9. Investment in Rock Ohio Ventures, LLC [Line Items]	'
Cost-method Investments, Description [Text Block]	'
	10.  Investment in Dania Entertainment Holdings, LLC
	On May 22, 2013, Dania Entertainment Center, LLC (“DEC”) purchased the Dania Jai Alai property located in Dania Beach, Florida, from Boyd Gaming Corporation, for $65.5 million.
	As part of a previous plan to purchase the property, during 2011 Lakes loaned $4.0 million to DEC (the “Loan”) which was written down to zero during the third quarter of 2011 when the acquisition did not close. During 2013, the Loan was exchanged for a 20% ownership interest in Dania Entertainment Holdings, LLC (“DEH”). DEH maintains a 25% ownership interest in DEC resulting in Lakes effectively holding a 5% ownership in DEC, which now owns and operates the Dania Jai Alai property. Lakes will have no operational responsibility of DEC or DEH and will not be required to invest any additional money in either entity.
	The Company accounts for its investment in DEH as a cost method investment. At the time the Loan was exchanged for an equity investment in DEH, Lakes determined its value remained at zero due to the negative cash flows of the existing operations of the Dania Jai Alai property as well as uncertainty surrounding completion of the project. Therefore, no value associated with this investment is recorded in the Company’s accompanying consolidated balance sheet as of September 29, 2013. Should Lakes receive any distributions in the form of dividends from its investment in DEH, the distributions will be recorded as income in the Company’s consolidated statement of earnings as of the date of distribution.
	The fair value of this investment was considered impracticable to estimate without incurring excessive costs relative to the materiality of the investment.

Note_11_Land

Note 11. Land	9 Months Ended
	Sep. 29, 2013
Real Estate [Abstract]	'
Real Estate Disclosure [Text Block]	'
	11.  Land
	Lakes owns parcels of undeveloped land related to its previous involvement in a potential casino project with the Jamul Indian Village (the “Jamul Tribe”) near San Diego, California. During the third quarter of 2012, Lakes entered into a ten-year option agreement with Penn National Gaming, Inc. (“Penn National”) that grants Penn National the right to purchase this land. The purchase price for the land is $7.0 million and increases annually by 1%. Pursuant to the agreement, annual option payments of less than $0.1 million are required to be made by Penn National to Lakes.
	Lakes also owns undeveloped land in Oklahoma related to its previous involvement in a potential casino project with the Iowa Tribe of Oklahoma.
	As of September 29, 2013 and December 30, 2012, these parcels of land are carried at a total of $1.1 million on the accompanying consolidated balance sheets. The Company performs an impairment analysis on the land it owns at least quarterly and determined that no impairment had occurred as of September 29, 2013 and December 31, 2012.

Note_12_Loan_Agreement

Note 12. Loan Agreement	9 Months Ended
	Sep. 29, 2013
Debt Disclosure [Abstract]	'
Debt Disclosure [Text Block]	'
	12. Loan Agreements
	Lakes has a two-year interest-only $8.0 million revolving line of credit loan agreement (the “Loan Agreement”) with Centennial Bank that expires in October 2014. The Loan Agreement is collateralized by primarily all of Lakes’ interest in the real property it owns in Minnetonka, Minnesota. Amounts borrowed under the Loan Agreement, if any, bear interest at 8.95%. Lakes’ Chief Executive Officer, Lyle Berman, personally guaranteed the Loan Agreement on behalf of Lakes. As of September 29, 2013 and December 30, 2012, no amounts were outstanding under the Loan Agreement.
	In December 2012, Lakes closed on a $17.5 million financing facility with Centennial Bank (the “Facility”). The Facility is being used to finance a portion of the renovation and new event and conference center construction costs of Rocky Gap. Lakes was required to invest $17.5 million in the Rocky Gap project prior to drawing on the Facility. Amounts borrowed under the Facility bear interest at 10.5%. The Facility is collateralized by the leasehold estate and the furniture, fixtures and equipment of Rocky Gap. In addition, Lakes guaranteed repayment of the loan and granted a second mortgage on its real property located in Minnetonka, Minnesota. Repayment of the loan will be interest-only for the first year, with payments of principal and interest amortized and paid over the subsequent seven years. As of September 29, 2013, $13.4 million had been drawn and was outstanding under the Facility. As of December 30, 2012, no amounts were outstanding under the Facility.
	Effective November 1, 2013, Lakes amended the Facility with Centennial Bank to reduce the interest rate from 10.5% to 5.5%. Monthly payments of principal and interest will begin on December 1, 2013 and continue for 84 months. Although Lakes does not currently plan to make further draws on the Facility, Lakes has the ability to draw the remaining $4.1 million on the Facility through December 31, 2018. Lakes is currently evaluating the impact that the amendment will have on its consolidated financial statements.

Note_13_Contract_Acquisition_C

Note 13. Contract Acquisition Costs Payable	9 Months Ended
	Sep. 29, 2013
Contract Acquisition Costs Payable [Abstract]	'
Contract Acquisition Costs Payable [Text Block]	'
	13.  Contract Acquisition Costs Payable
	During 2009, the Company became obligated to pay Mr. Jerry Argovitz and Mr. Kevin M. Kean each $1 million per year (prorated based on a 365 day year) during the remainder of the seven-year initial term of the Red Hawk Casino management agreement, as long as Lakes is the manager of the Red Hawk Casino. The management agreement commenced in December 2008. These obligations resulted from Mr. Argovitz’s and Mr. Kean’s elections under existing agreements with Lakes to relinquish their respective other rights related to the Red Hawk Casino project. As of December 30, 2012, the remaining carrying amount of the liability was $4.6 million, net of a $1.4 million discount. As a result of the August 2013 termination of the management agreement between Lakes and the Shingle Springs Tribe for the management of the Red Hawk Casino, Lakes is no longer obligated to make payments under the existing agreements between Lakes and Mr. Kean and Mr. Argovitz, respectively. As a result, Lakes recognized a gain of $3.8 million on extinguishment of these liabilities during the three months ended September 29, 2103.

Note_14_Promotional_Allowances

Note 14. Promotional Allowances	9 Months Ended
	Sep. 29, 2013
Promotional Allowances Disclosure [Abstract]	'
Promotional Allowances Disclosure [Text Block]	'
	14. Promotional Allowances
	The retail value of rooms, food and beverage, and other services furnished to guests without charge is included in gross revenues and then deducted as promotional allowances. The estimated retail value of these promotional allowances is as follows (in thousands):
		Three Months Ended				Nine Months Ended
		September 29,		September 30,		September 29,		September 30,
		2013		2012		2013		2012
	Food and beverage	$	67	$	—	$	87	$	—
	Rooms		457		—		477		—
	Total promotional allowances	$	524	$	—	$	564	$	—
	The estimated cost of providing these promotional allowances, which are included in gaming costs and expenses, is as follows (in thousands):
		Three Months Ended				Nine Months Ended
		September 29,		September 30,		September 29,		September 30,
		2013		2012		2013		2012
	Food and beverage	$	67	$	—	$	87	$	—
	Rooms		110		—		115		—
	Total promotional allowances	$	177	$	—	$	202	$	—

Note_15_ShareBased_Compensatio

Note 15. Share-Based Compensation	9 Months Ended
	Sep. 29, 2013
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	'
	15.  Share-Based Compensation
	Share-based compensation expense, which includes stock options and restricted stock units, for the three and nine months ended September 29, 2013 and September 30, 2012, respectively, were as follows:
		Three Months Ended					Nine Months Ended
		September 29,			September 30,		September 29,			September 30,
		2013			2012		2013			2012
		(In thousands)
	Total cost of share-based payment plans	$	113		$	94	$	396		$	296
	Stock Options
	The Company uses the Black Scholes option pricing model to estimate the fair value and compensation cost associated with employee incentive stock options which requires the consideration of historical employee exercise behavior data and the use of a number of assumptions including volatility of the Company’s stock price, the weighted average risk-free interest rate and the weighted average expected life of the options. There were 6,000 and 449,500 options granted during the three and nine months ended September 29, 2013, respectively. There were no options granted during the three and nine months ended September 30, 2012.
	The following table summarizes Lakes’ stock option activity during the nine months ended September 29, 2013 and September 30, 2012:
		Number of Common Shares
		Options			Exercisable		Available			Weighted-Average
		Outstanding					for Grant			Exercise
										Price
	2013
	Balance at December 30, 2012		1,528,039			1,298,809		875,627		$	2.92
	Forfeited/cancelled/expired		(103,001	)				103,001			3.08
	Exercised		(38,548	)				—			4.03
	Granted		449,500					(449,500	)		3.08
	Balance at September 29, 2013		1,835,990			1,253,521		529,128			2.94
	2012
	Balance at January 1, 2012		1,644,639			1,155,347		874,627		$	2.92
	Forfeited/cancelled/expired		(116,600	)				1,000			2.88
	Balance at September 30, 2012		1,528,039			1,121,818		875,627			2.92
	As of September 29, 2013, the options outstanding had a weighted average remaining contractual life of 6.8 years, weighted average exercise price of $2.94 and aggregate intrinsic value of $2.2 million. The options exercisable have a weighted average exercise price of $3.03, a weighted average remaining contractual life of 6.0 years and aggregate intrinsic value of $1.4 million as of September 29, 2013.
	There were 38,548 options exercised during the three and nine months ended September 29, 2013 and no options exercised during the three and nine months ended September 30, 2012. The total intrinsic value of options exercised during the three and nine months ended September 29, 2013 was less than $0.1 million. Lakes’ unrecognized share-based compensation expense related to stock options was approximately $0.6 million as of September 29, 2013, which is expected to be recognized over a weighted-average period of 2.2 years.
	Lakes issues new shares of common stock upon the exercise of options.
	Restricted Stock Units
	There was no restricted stock activity during the nine months ended September 29, 2013. The following table summarizes Lakes’ restricted stock unit activity during the nine months ended September 30, 2012:
	Non-Vested Shares:	Restricted			Weighted-Average
		Stock Units			Grant-
					Date Fair Value
	2012
	Balance at January 1, 2012		38,337		$	3.25
	Vested		(38,337	)		3.25
	Balance at September 30, 2012		—			—
	During the nine months ended September 30, 2012, 35,257 common shares were issued upon the vesting of restricted stock units, net of common shares redeemed at the election of the grantee for payroll tax payment.

Note_16_Earnings_Loss_per_Shar

Note 16. Earnings (Loss) per Share	9 Months Ended
	Sep. 29, 2013
Earnings Per Share [Abstract]	'
Earnings Per Share [Text Block]	'
	16.  Earnings (Loss) per Share
	For all periods, basic earnings (loss) per share (“EPS”) is calculated by dividing net earnings (loss) attributable to Lakes Entertainment, Inc. by the weighted-average common shares outstanding. Diluted EPS in profitable periods reflects the effect of all potentially dilutive common shares outstanding by dividing net earnings attributable to Lakes Entertainment, Inc. by the weighted-average of all common and potentially dilutive shares outstanding. Potentially dilutive stock options of 1,467,885 and 1,614,994 for the three and nine months ended September 29, 2013, respectively, and 1,528,039 and 1,527,661 for the three and nine months ended September 30, 2012, respectively, were not used to compute diluted earnings (loss) per share because the effects would have been anti-dilutive.

Note_17_Income_Taxes

Note 17. Income Taxes	9 Months Ended
	Sep. 29, 2013
Income Tax Disclosure [Abstract]	'
Income Tax Disclosure [Text Block]	'
	17.  Income Taxes
	There was no income tax provision for the first nine months of 2013 because the Company released valuation allowance against deferred tax assets available to offset current income. The income tax benefit for the nine months ended September 30, 2012 was $2.2 million and resulted from Lakes’ ability to carry back its taxable losses to a prior year and receive a refund of taxes previously paid. The Company’s effective tax rates were 0% and (227)% for the nine months ended September 29, 2013 and September 30, 2012, respectively. For the nine months ended September 29, 2013, the effective tax rate differs from the federal tax rate of 35% primarily due to the release of valuation allowance against deferred tax assets which were available to offset current income. For the nine months ended September 30, 2012, the effective tax rate differs from the federal tax rate of 35% primarily due to state taxes and discrete items recognized.
	Lakes has recorded income taxes receivable of $2.2 million for the periods ended September 29, 2013 and December 30, 2012 related to the Company’s ability to carry back 2012 taxable losses to a prior year and receive a refund of taxes previously paid.
	Deferred tax assets are evaluated by considering historical levels of income, estimates of future taxable income and the impact of tax planning strategies.  Management has evaluated all available evidence and has determined that negative evidence continues to outweigh positive evidence for the realization of deferred tax assets and as a result continues to provide a full valuation allowance against its deferred tax assets.

Note_18_Financial_Instruments_

Note 18. Financial Instruments and Fair Value Measurements	9 Months Ended
	Sep. 29, 2013
Fair Value Disclosures [Abstract]	'
Fair Value Disclosures [Text Block]	'
	18. Financial Instruments and Fair Value Measurements
	Overview
	Estimates of fair value for financial assets and liabilities are based on the framework established in the accounting guidance for fair value measurements. The framework defines fair value, provides guidance for measuring fair value, and requires certain disclosures. The framework discusses valuation techniques, such as the market approach (comparable market prices), the income approach (present value of future income or cash flow) and the cost approach (cost to replace the service capacity of an asset or replacement cost). The framework utilizes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The following is a brief description of those three levels:
		●	Level 1: Observable inputs such as quoted prices (unadjusted) in active markets for identical assets or liabilities.
		●	Level 2: Inputs other than quoted prices that are observable for the asset or liability, either directly or indirectly. These include quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active.
		●	Level 3: Unobservable inputs that reflect the reporting entity’s own assumptions.
	The Company’s financial instruments consist of cash and cash equivalents, short-term investments, notes and interest receivable and other long-term assets related to Indian casino projects, cost method investments, accounts payable, contract acquisition costs payable and long-term debt.
	For the Company’s cash and cash equivalents, accounts payable, and current portion of contract acquisition costs payable and long-term debt, the carrying amounts approximate fair value because of the short duration of these financial instruments. The fair value of the Company’s long-term debt approximates the carrying value based upon the Company's expected borrowing rate for debt with similar remaining maturities and comparable risk.
	Balances Measured at Fair Value on a Recurring Basis
	The following table shows certain of the Company’s financial instruments measured at fair value on a recurring basis as of September 29, 2013 (in thousands):
			Fair Value		Fair Value
					Hierarchy
	Assets
	Commercial paper		$	19,987	Level 1
	Corporate bonds			28,964	Level 1
	Balances Disclosed at Fair Value
	The following table shows certain of the Company’s financial instruments disclosed at estimated fair value as of December 30, 2012 (in thousands). There were no such financial instruments as of September 29, 2013.
			Carrying Value, net of Current Portion			Estimated Fair		Fair Value
						Value		Hierarchy
	Assets
	Shingle Springs notes and interest receivable		$	38,247		$	49,920	Level 3
	Other assets related to Indian casino projects			4,786			4,011	Level 3
	Shingle Springs notes and interest receivable - The significant inputs utilized in the calculation of the estimated fair value of the Shingle Springs notes and interest receivable as of December 30, 2012 included a discount rate and forecasted cash flows for the remaining duration of the management agreement with the Shingle Springs Tribe. Lakes estimated the fair value of the notes and interest receivable from the Shingle Springs Tribe as of December 30, 2012, to be approximately $49.9 million using a discount rate of 12.8% and a remaining estimated term of 97 months. The discount rate utilized in the estimation of the fair value of the notes and interest receivable was indexed on the actual yield of the Shingle Springs Tribal Gaming Authority Senior Notes (“Senior Notes”) due on June 15, 2015. Lakes believes it was reasonable to utilize the actual yield of the Senior Notes, which were traded on the open market, as a basis in the fair value estimation of the Shingle Springs notes and interest receivable because the Shingle Springs notes receivable and the Senior Notes had similar collateral. Lakes adjusted the actual yield by 2.3% to determine the discount rate because the Shingle Springs notes receivable were subordinated to the Senior Notes. The Shingle Springs notes and interest receivable were repaid during the three months ended September 29, 2013 (see note 3, Debt Termination Agreement with the Shingle Springs Tribe).
	Other assets related to Indian casino projects - These assets included financial instruments related to deferred management fees and interest due from the Shingle Springs Tribe and other receivables as of December 30, 2012 (see note 8, Intangible and Other Assets Related to Indian Casino Projects). The Company estimated the fair value of these financial instruments to be $4.0 million as of December 30, 2012 using a discount rate of 19.5%.
	Investments in unconsolidated investees - The fair value of the Company’s investments in unconsolidated investees was not estimated as of September 29, 2013 or December 30, 2012, as there were no events or changes in circumstances that may have a significant adverse effect on the fair value of the investments, and Lakes’ management determined that it was not practicable to estimate the fair value of the investments (see note 9, Investment in Rock Ohio Ventures, LLC and note 10, Investment in Dania Entertainment Holdings, LLC).
	Contract acquisition costs payable - The carrying amount of the liability approximates its estimated fair value of $4.6 million as of December 30, 2012. This liability was extinguished during the third quarter of 2013 (see note 13, Contract Acquisition Costs Payable).

Note_19_Commitments_and_Contin

Note 19. Commitments and Contingencies	9 Months Ended
	Sep. 29, 2013
Commitments and Contingencies Disclosure [Abstract]	'
Commitments and Contingencies Disclosure [Text Block]	'
	19. Commitments and Contingencies
	Operating Lease with the Maryland DNR Related to Rocky Gap
	In connection with the closing of the acquisition of Rocky Gap, Lakes entered into a 40 year operating ground lease (the “Lease Agreement”) with the Maryland DNR for approximately 268 acres in the Rocky Gap State Park on which Rocky Gap is situated. The Lease Agreement contains an option to renew for 20 years after the initial 40-year term.
	From August 3, 2012 and until the casino opened for public play on May 22, 2013, rent in the form of surcharges was due and payable with a minimum annual payment of $150,000. From May 22, 2013 through the remaining term of the Lease Agreement, rent payments are due and payable annually in the amount of $275,000 plus 0.9% of any gross operator share of gaming revenue (as defined in the Lease Agreement) in excess of $275,000, and $150,000 plus any surcharge revenue in excess of $150,000. Surcharge revenue consists of amounts billed to and collected from guests and are $3.00 per room per night and $1.00 per round of golf.
	Future minimum lease payments under the Lease Agreement at September 29, 2013 are as follows (in thousands):
		2014		2015		2016		2017		2018		Thereafter
	Minimum lease payment	$	425	$	425	$	425	$	425	$	425	$	14,025
	Rock Ohio Ventures, LLC
	Lakes has a 10% ownership in Rock Ohio Ventures and as of September 29, 2013, Lakes has contributed approximately $21.0 million as required (see note 9, Investment in Rock Ohio Ventures, LLC). Lakes may contribute additional capital up to $4.1 million as needed to maintain its equity position in Rock Ohio Ventures. If Lakes chooses not to fund any additional amounts, it will maintain an ownership position in Rock Ohio Ventures in a pro rata amount of what its $2.8 million initial payment is to the total amount of equity funded to develop casino operations, and all equity funded in excess of the initial $2.8 million is required to be repurchased at an amount equal to the price paid.
	Quest Media Group, LLC Litigation
	On May 17, 2012, Lakes received service of a breach of contract lawsuit filed in the Franklin County Court of Common Pleas, Franklin County, Ohio by Quest Media Group, LLC (“Quest”) with respect to an agreement (the “Agreement”) entered into between Lakes Ohio Development, LLC (a wholly owned subsidiary of Lakes) (“Lakes Ohio Development”) and Quest on March 9, 2010. The Agreement relates to Quest assisting Lakes Ohio Development in partnering with Rock Ohio Ventures, LLC and Penn Ventures, LLC (“Penn Ventures”) with respect to funding the proposed citizen-initiated referendum in November 2009 to amend the Ohio constitution to permit one casino each in Cleveland, Cincinnati, Toledo and Columbus, Ohio. The lawsuit alleges, among other things, that Lakes breached the Agreement by selling Lakes Ohio Development’s interest in the Toledo and Columbus, Ohio casino projects to Penn Ventures, failing to pay the proper fee to Quest as a result of such sale, and incorrectly calculating the costs that are to be offset against Quest’s fee. The lawsuit seeks unspecified compensatory damages in excess of $25,000, punitive damages, declaratory and injunctive relief. The lawsuit names as defendants Lakes Entertainment, Inc., Lakes Ohio Development, LLC and Lyle Berman, Chairman and CEO of Lakes. Lakes removed the case to federal court and answered the pleadings. The case is still in discovery stage. Lakes believes the suit to be without merit and intends to vigorously defend itself in this lawsuit.
	Miscellaneous Legal Matters
	Lakes and its subsidiaries are involved in various other inquiries, administrative proceedings, and litigation relating to contracts and other matters arising in the normal course of business. While any proceeding or litigation has an element of uncertainty, and although unable to estimate the minimum costs, if any, to be incurred in connection with these matters, management currently believes that the likelihood of an unfavorable outcome is remote, and is not likely to have a material adverse effect upon Lakes’ unaudited consolidated financial statements. Accordingly, no provision has been made with regard to these matters.

Note_20_Related_Party_Transact

Note 20. Related Party Transaction	9 Months Ended
	Sep. 29, 2013
Related Party Transactions [Abstract]	'
Related Party Transactions Disclosure [Text Block]	'
	20.  Related Party Transaction
	In March 2013, Lakes transferred to Lyle Berman, Lakes' Chairman of the Board and Chief Executive Officer, a $250,000 secured note from an unrelated third party company in exchange for a cash payment of $150,000 from Mr. Berman. The secured note was in default and related to a 2012 potential business development opportunity that Lakes decided not to pursue. The note receivable, which originated in 2012, was recorded as other current assets in the Company’s consolidated balance sheet as of December 30, 2012. The Company wrote the note receivable down to $150,000 as of December 30, 2012, resulting in the recognition of an impairment charge of $100,000 in the Company’s consolidated statement of operations during the fourth quarter of 2012.

Note_21_Segment_Information

Note 21. Segment Information	9 Months Ended
	Sep. 29, 2013
Segment Reporting [Abstract]	'
Segment Reporting Disclosure [Text Block]	'
	21.  Segment Information
	Lakes’ segments reported below (in millions) are the segments of the Company for which separate financial information is available and for which operating results are evaluated by the chief operating decision-maker in deciding how to allocate resources and in assessing performance.
	The Rocky Gap segment includes results of operations and assets related to the Rocky Gap Casino Resort near Cumberland, Maryland. The Indian Casino Projects segment includes results of operations and assets related to the development, financing, and management of gaming-related properties for the Shingle Springs Tribe and the Jamul Tribe. The Other segment includes Lakes’ cash and cash equivalents, short-term investments, Lakes corporate overhead and the investment in Rock Ohio Ventures. Costs in Other have not been allocated to the other segments because these costs are not easily allocable and to do so would not be practical. Amounts in Eliminations represent the intercompany management fee for Rocky Gap.
		Rocky Gap			Indian Casino Projects		Other			Eliminations			Consolidated
	Three months ended September 29, 2013
	Net revenue	$	14.1		$	1.4	$	—		$	—		$	15.5
	Management fee revenue – Rocky Gap		—			—		0.4			(0.4	)		—
	Management fee expense – Rocky Gap		(0.4	)		—		—			0.4			—
	Impairments and other losses		—			3.4		—			—			3.4
	Amortization of intangible assets related to Indian casino projects		—			0.2		—			—			0.2
	Depreciation expense		0.7			—		0.1			—			0.8
	Earnings (loss) from operations		0.7			19		(0.9	)		—			18.8
	Interest expense		0.3			0.1		—			—			0.4
	Three months ended September 30, 2012
	Net revenue	$	1.7		$	1.9	$	—		$	—		$	3.6
	Impairments and other losses		0.7			—		1.3			—			2
	Amortization of intangible assets related to Indian casino projects		—			0.3		—			—			0.3
	Depreciation expense		0.2			—		—			—			0.2
	Earnings (loss) from operations		(0.9	)		1.5		(3.1	)					(2.5	)
	Nine months ended September 29, 2013
	Net revenue	$	19.5		$	7.7	$	0.1		$	—		$	27.3
	Management fee revenue – Rocky Gap		—			—		0.5			(0.5	)		—
	Management fee expense – Rocky Gap		(0.5	)		—		—			0.5			—
	Impairments and other losses		—			3.4		—			—			3.4
	Amortization of intangible assets related to Indian casino projects		—			0.7		—			—			0.7
	Depreciation expense		1.3			—		0.2			—			1.5
	Earnings (loss) from operations		(4.3	)		24.8		(4.9	)		—			15.6
	Interest expense		0.4			0.5		—			—			0.9
	Nine months ended September 30, 2012
	Net revenue	$	1.7		$	6.3	$	0.1		$	—		$	8.1
	Impairments and other losses		1.2			1.8		1.3			—			4.3
	Amortization of intangible assets related to Indian casino projects		—			0.8		—			—			0.8
	Depreciation expense		0.2			—		0.1			—			0.3
	Earnings (loss) from operations		(1.8	)		3.4		(6.8	)					(5.2	)
	As of September 29, 2013
	Total assets	$	33.9		$	—	$	116.4		$	—		$	150.3
	Capital expenditures		18.2			—		—			—			18.2
	Investment in unconsolidated investees		—			—		21			—			21
	As of December 30, 2012
	Total assets	$	11.9		$	46.4	$	61.4		$	—		$	119.7
	Capital expenditures		8.7			—		—			—			8.7
	Investment in unconsolidated investees		—			—		20.2			—			20.2

Note_4_Rocky_Gap_Tables

Note 4. Rocky Gap (Tables)	9 Months Ended
	Sep. 29, 2013
Business Combinations [Abstract]	'
Business Acquisition, Pro Forma Information [Table Text Block]	'
		Three Months Ended					Nine Months Ended
		29-Sep-13		30-Sep-12			29-Sep-13		30-Sep-12
				(Pro forma)					(Pro forma)
		(In thousands, except per-share data)
	Total net revenues	$	15,492	$	4,637		$	27,345	$	12,245
	Net earnings (loss) attributable to Lakes Entertainment, Inc.		19,599		(1,041	)		19,510		89
	Earnings (loss) per share:
	Basic		0.74		(0.04	)		0.74		0
	Diluted		0.73		(0.04	)		0.73		0
	Weighted average common shares outstanding:
	Basic		26,464		26,441			26,449		26,438
	Diluted		26,832		26,441			26,670		26,438

Note_5_ShortTerm_Investments_T

Note 5. Short-Term Investments (Tables)	9 Months Ended
	Sep. 29, 2013
Investments, Debt and Equity Securities [Abstract]	'
Schedule of Available-for-sale Securities Reconciliation [Table Text Block]	'
		Amortized Cost		Fair Value		Unrealized Gain/(Loss)
	Commercial paper	$	19,984	$	19,987	$	3
	Corporate bonds		28,976		28,964		-12
	Balances at September 29, 2013	$	48,960	$	48,951	$	-9

Note_6_Property_and_Equipment_1

Note 6. Property and Equipment, Net (Tables)	9 Months Ended
	Sep. 29, 2013
Property, Plant and Equipment [Abstract]	'
Property, Plant and Equipment [Table Text Block]	'
		September 29,			December 30,
		2013			2012
	Building and site improvements	$	21,369		$	11,497
	Furniture and equipment		11,492			3,228
	Construction in process		2,043			2,173
	Property and equipment		34,904			16,898
	Less accumulated depreciation		(4,972	)		(3,619	)
	Property and equipment, net	$	29,932		$	13,279

Note_7_LongTerm_Assets_Related1

Note 7. Long-Term Assets Related to Indian Casino Projects - Notes and Interest Receivable (Tables)	9 Months Ended
	Sep. 29, 2013
Long Term Assets Related To Indian Casino Projects Notes And Interest Receivable [Abstract]	'
Schedule of Receivables with Imputed Interest [Table Text Block]	'
		30-Dec-12
	Notes receivable	$	66,720
	Interest receivable		2,704
	Unearned discount		(12,299	)
	Allowance for impaired notes receivable		(18,878	)
	Total notes and interest receivable, net of discount and allowance	$	38,247
Impaired Financing Receivables [Table Text Block]	'
	2013
	Allowance for impaired notes balance, December 30, 2012	$	18,878
	Impairment charge on notes receivable		—
	Recoveries		(17,816	)
	Charge-offs		—
	Accretion of impairment charge on notes receivable included in interest income		(1,062	)
	Allowance for impaired notes balance, September 29, 2013	$	—
	2012
	Allowance for impaired notes balance, January 1, 2012	$	20,118
	Impairment charge on notes receivable		—
	Recoveries		—
	Charge-offs		—
	Accretion of impairment charge on notes receivable included in interest income		(838	)
	Allowance for impaired notes balance, September 30, 2012	$	19,280

Note_8_Intangible_and_Other_As1

Note 8. Intangible and Other Assets Related to Indian Casino Projects (Tables)	9 Months Ended
	Sep. 29, 2013
Intangible And Other Assets Related To Projects [Abstract]	'
Schedule of Intangible Assets	'
		Shingle
		Springs
		Tribe
	Balances, December 30, 2012	$	3,127
	Amortization		(716	)
	Impairment losses		(2,411	)
	Balances, September 29, 2013	$	—

Note_14_Promotional_Allowances1

Note 14. Promotional Allowances (Tables)	9 Months Ended
	Sep. 29, 2013
Promotional Allowances Disclosure [Abstract]	'
Revenue Recognition, Allowances [Policy Text Block]	'
		Three Months Ended				Nine Months Ended
		September 29,		September 30,		September 29,		September 30,
		2013		2012		2013		2012
	Food and beverage	$	67	$	—	$	87	$	—
	Rooms		457		—		477		—
	Total promotional allowances	$	524	$	—	$	564	$	—
Cost of Promotional Allowances [Table Text Block]	'
		Three Months Ended				Nine Months Ended
		September 29,		September 30,		September 29,		September 30,
		2013		2012		2013		2012
	Food and beverage	$	67	$	—	$	87	$	—
	Rooms		110		—		115		—
	Total promotional allowances	$	177	$	—	$	202	$	—

Note_15_ShareBased_Compensatio1

Note 15. Share-Based Compensation (Tables)	9 Months Ended
	Sep. 29, 2013
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Schedule of Share-based Compensation, Activity [Table Text Block]	'
		Three Months Ended					Nine Months Ended
		September 29,			September 30,		September 29,			September 30,
		2013			2012		2013			2012
		(In thousands)
	Total cost of share-based payment plans	$	113		$	94	$	396		$	296
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	'
		Number of Common Shares
		Options			Exercisable		Available			Weighted-Average
		Outstanding					for Grant			Exercise
										Price
	2013
	Balance at December 30, 2012		1,528,039			1,298,809		875,627		$	2.92
	Forfeited/cancelled/expired		(103,001	)				103,001			3.08
	Exercised		(38,548	)				—			4.03
	Granted		449,500					(449,500	)		3.08
	Balance at September 29, 2013		1,835,990			1,253,521		529,128			2.94
	2012
	Balance at January 1, 2012		1,644,639			1,155,347		874,627		$	2.92
	Forfeited/cancelled/expired		(116,600	)				1,000			2.88
	Balance at September 30, 2012		1,528,039			1,121,818		875,627			2.92
Schedule of Share-based Compensation, Restricted Stock Units Award Activity [Table Text Block]	'
	Non-Vested Shares:	Restricted			Weighted-Average
		Stock Units			Grant-
					Date Fair Value
	2012
	Balance at January 1, 2012		38,337		$	3.25
	Vested		(38,337	)		3.25
	Balance at September 30, 2012		—			—

Note_18_Financial_Instruments_1

Note 18. Financial Instruments and Fair Value Measurements (Tables)	9 Months Ended
	Sep. 29, 2013
Current Reporting Period [Member]	'
Note 18. Financial Instruments and Fair Value Measurements (Tables) [Line Items]	'
Schedule of Fair Value of Separate Accounts by Major Category of Investment [Table Text Block]	'
		Fair Value		Fair Value
				Hierarchy
	Assets
	Commercial paper	$	19,987	Level 1
	Corporate bonds		28,964	Level 1
Previous Reporting Period [Member]	'
Note 18. Financial Instruments and Fair Value Measurements (Tables) [Line Items]	'
Schedule of Fair Value of Separate Accounts by Major Category of Investment [Table Text Block]	'
		Carrying Value, net of Current Portion			Estimated Fair		Fair Value
					Value		Hierarchy
	Assets
	Shingle Springs notes and interest receivable	$	38,247		$	49,920	Level 3
	Other assets related to Indian casino projects		4,786			4,011	Level 3

Note_19_Commitments_and_Contin1

Note 19. Commitments and Contingencies (Tables)	9 Months Ended
	Sep. 29, 2013
Commitments and Contingencies Disclosure [Abstract]	'
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	'
		2014		2015		2016		2017		2018		Thereafter
	Minimum lease payment	$	425	$	425	$	425	$	425	$	425	$	14,025

Note_21_Segment_Information_Ta

Note 21. Segment Information (Tables)	9 Months Ended
	Sep. 29, 2013
Segment Reporting [Abstract]	'
Schedule of Segment Reporting Information, by Segment [Table Text Block]	'
		Rocky Gap			Indian Casino Projects		Other			Eliminations			Consolidated
	Three months ended September 29, 2013
	Net revenue	$	14.1		$	1.4	$	—		$	—		$	15.5
	Management fee revenue – Rocky Gap		—			—		0.4			(0.4	)		—
	Management fee expense – Rocky Gap		(0.4	)		—		—			0.4			—
	Impairments and other losses		—			3.4		—			—			3.4
	Amortization of intangible assets related to Indian casino projects		—			0.2		—			—			0.2
	Depreciation expense		0.7			—		0.1			—			0.8
	Earnings (loss) from operations		0.7			19		(0.9	)		—			18.8
	Interest expense		0.3			0.1		—			—			0.4
	Three months ended September 30, 2012
	Net revenue	$	1.7		$	1.9	$	—		$	—		$	3.6
	Impairments and other losses		0.7			—		1.3			—			2
	Amortization of intangible assets related to Indian casino projects		—			0.3		—			—			0.3
	Depreciation expense		0.2			—		—			—			0.2
	Earnings (loss) from operations		(0.9	)		1.5		(3.1	)					(2.5	)
	Nine months ended September 29, 2013
	Net revenue	$	19.5		$	7.7	$	0.1		$	—		$	27.3
	Management fee revenue – Rocky Gap		—			—		0.5			(0.5	)		—
	Management fee expense – Rocky Gap		(0.5	)		—		—			0.5			—
	Impairments and other losses		—			3.4		—			—			3.4
	Amortization of intangible assets related to Indian casino projects		—			0.7		—			—			0.7
	Depreciation expense		1.3			—		0.2			—			1.5
	Earnings (loss) from operations		(4.3	)		24.8		(4.9	)		—			15.6
	Interest expense		0.4			0.5		—			—			0.9
	Nine months ended September 30, 2012
	Net revenue	$	1.7		$	6.3	$	0.1		$	—		$	8.1
	Impairments and other losses		1.2			1.8		1.3			—			4.3
	Amortization of intangible assets related to Indian casino projects		—			0.8		—			—			0.8
	Depreciation expense		0.2			—		0.1			—			0.3
	Earnings (loss) from operations		(1.8	)		3.4		(6.8	)					(5.2	)
	As of September 29, 2013
	Total assets	$	33.9		$	—	$	116.4		$	—		$	150.3
	Capital expenditures		18.2			—		—			—			18.2
	Investment in unconsolidated investees		—			—		21			—			21
	As of December 30, 2012
	Total assets	$	11.9		$	46.4	$	61.4		$	—		$	119.7
	Capital expenditures		8.7			—		—			—			8.7
	Investment in unconsolidated investees		—			—		20.2			—			20.2

Note_3_Debt_Termination_Agreem1

Note 3. Debt Termination Agreement with the Shingle Springs Tribe (Details) (USD $)	1 Months Ended	3 Months Ended	9 Months Ended
	Aug. 29, 2013	Sep. 29, 2013	Sep. 29, 2013
Receivables [Abstract]	'	'	'
Proceeds from Collection of Loans Receivable	$57,100,000	'	'
Allowance for Doubtful Accounts Receivable, Recoveries	'	17,382,000	17,382,000
Gains (Losses) on Extinguishment of Debt	'	3,752,000	3,752,000
Impairment of Intangible Assets, Finite-lived	'	$2,400,000	'

Note_4_Rocky_Gap_Details

Note 4. Rocky Gap (Details) (Rocky Gap Resort [Member], USD $)	15 Months Ended	0 Months Ended
In Millions, unless otherwise specified	Sep. 29, 2013	Aug. 03, 2012
	Scenario, Plan [Member]
Note 4. Rocky Gap (Details) [Line Items]	'	'
Payments to Acquire Businesses, Gross	'	$6.80
Construction and Development Costs	$35	'

Note_4_Rocky_Gap_Details_Unaud

Note 4. Rocky Gap (Details) - Unaudited Pro Forma Condensed Consolidated Financial Information (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 29, 2013	Sep. 30, 2012	Sep. 29, 2013	Sep. 30, 2012
Unaudited Pro Forma Condensed Consolidated Financial Information [Abstract]	'	'	'	'
Total net revenues (in Dollars)	$15,492	$3,639	$27,345	$8,121
Total net revenues (in Dollars)	'	4,637	'	12,245
Net earnings (loss) attributable to Lakes Entertainment, Inc. (in Dollars)	19,599	-991	19,510	1,249
Net earnings (loss) attributable to Lakes Entertainment, Inc. (in Dollars)	'	($1,041)	'	$89
Earnings (loss) per share:	'	'	'	'
Basic (in Dollars per share)	$0.74	($0.04)	$0.74	$0.05
Basic (in Dollars per share)	'	($0.04)	'	$0
Diluted (in Dollars per share)	$0.73	($0.04)	$0.73	$0.05
Diluted (in Dollars per share)	'	($0.04)	'	$0
Weighted average common shares outstanding:	'	'	'	'
Basic	26,464	26,441	26,449	26,438
Basic	'	26,441	'	26,438
Diluted	26,832	26,441	26,670	26,438
Diluted	'	26,441	'	26,438

Note_5_ShortTerm_Investments_D

Note 5. Short-Term Investments (Details) - Short-term Investments (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 29, 2013
Note 5. Short-Term Investments (Details) - Short-term Investments [Line Items]	'
Amortized Cost	$48,960
Fair Value	48,951
Unrealized Gain/(Loss)	-9
Commercial Paper, Not Included with Cash and Cash Equivalents [Member]	'
Note 5. Short-Term Investments (Details) - Short-term Investments [Line Items]	'
Amortized Cost	19,984
Fair Value	19,987
Unrealized Gain/(Loss)	3
Corporate Debt Securities [Member]	'
Note 5. Short-Term Investments (Details) - Short-term Investments [Line Items]	'
Amortized Cost	28,976
Fair Value	28,964
Unrealized Gain/(Loss)	($12)

Note_6_Property_and_Equipment_2

Note 6. Property and Equipment, Net (Details) - Components of Property and Equipment, at Cost (USD $)	Sep. 29, 2013	Dec. 30, 2012
In Thousands, unless otherwise specified
Components of Property and Equipment, at Cost [Abstract]	'	'
Building and site improvements	$21,369	$11,497
Furniture and equipment	11,492	3,228
Construction in process	2,043	2,173
Property and equipment	34,904	16,898
Less accumulated depreciation	-4,972	-3,619
Property and equipment, net	$29,932	$13,279

Note_7_LongTerm_Assets_Related2

Note 7. Long-Term Assets Related to Indian Casino Projects - Notes and Interest Receivable (Details) (USD $)	1 Months Ended	3 Months Ended	9 Months Ended		1 Months Ended
	Aug. 29, 2013	Sep. 29, 2013	Sep. 29, 2013	Dec. 30, 2012	Aug. 29, 2013	Dec. 31, 2015
					Shingle Springs Tribe [Member]	Shingle Springs Tribe [Member]
Note 7. Long-Term Assets Related to Indian Casino Projects - Notes and Interest Receivable (Details) [Line Items]	'	'	'	'	'	'
Advances On Transition Loan	'	'	'	$66,720,000	'	$74,400,000
Proceeds from Collection of Loans Receivable	57,100,000	'	'	'	57,100,000	'
Allowance for Doubtful Accounts Receivable, Recoveries	'	$17,382,000	$17,382,000	'	'	'

Note_7_LongTerm_Assets_Related3

Note 7. Long-Term Assets Related to Indian Casino Projects - Notes and Interest Receivable (Details) - Table of Notes and Interest Receivable from the Shingle Springs Tribe (USD $)	Sep. 29, 2013	Dec. 30, 2012	Sep. 29, 2012	Jan. 01, 2012
In Thousands, unless otherwise specified
Table of Notes and Interest Receivable from the Shingle Springs Tribe [Abstract]	'	'	'	'
Notes receivable	'	$66,720	'	'
Interest receivable	'	2,704	'	'
Unearned discount	'	-12,299	'	'
Allowance for impaired notes receivable	0	-18,878	-19,280	-20,118
Total notes and interest receivable, net of discount and allowance	'	$38,247	'	'

Note_7_LongTerm_Assets_Related4

Note 7. Long-Term Assets Related to Indian Casino Projects - Notes and Interest Receivable (Details) - Table of Activity in the Allowance for Impaired Notes Receivable (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 29, 2013	Sep. 29, 2012
2013	'	'
Allowance for impaired notes beginning balance	$18,878	$20,118
Impairment charge on notes receivable	0	0
Recoveries	-17,816	0
Charge-offs	0	0
Accretion of impairment charge on notes receivable included in interest income	-1,062	-838
Allowance for impaired notes ending balance	$0	$19,280

Note_8_Intangible_and_Other_As2

Note 8. Intangible and Other Assets Related to Indian Casino Projects (Details) (Shingle Springs Tribe [Member], USD $)	Sep. 30, 2013	Dec. 30, 2012
In Millions, unless otherwise specified
Shingle Springs Tribe [Member]	'	'
Note 8. Intangible and Other Assets Related to Indian Casino Projects (Details) [Line Items]	'	'
Other Receivables	$4.80	$1

Note_8_Intangible_and_Other_As3

Note 8. Intangible and Other Assets Related to Indian Casino Projects (Details) - Table of Intangible Assets Related to Shingle Springs Tribe (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 29, 2013	Sep. 30, 2012	Sep. 29, 2013	Sep. 30, 2012
Note 8. Intangible and Other Assets Related to Indian Casino Projects (Details) - Table of Intangible Assets Related to Shingle Springs Tribe [Line Items]	'	'	'	'
Amortization	$187	$264	$716	$792
Impairment losses	2,400	'	'	'
Shingle Springs Tribe [Member]	'	'	'	'
Note 8. Intangible and Other Assets Related to Indian Casino Projects (Details) - Table of Intangible Assets Related to Shingle Springs Tribe [Line Items]	'	'	'	'
Balances, December 30, 2012	'	'	3,127	'
Balances, September 29, 2013	0	'	0	'
Amortization	'	'	-716	'
Impairment losses	'	'	($2,411)	'

Note_9_Investment_in_Rock_Ohio1

Note 9. Investment in Rock Ohio Ventures, LLC (Details) (USD $)	Sep. 29, 2013	Dec. 30, 2012	Sep. 30, 2012	Sep. 30, 2013	Dec. 30, 2012
In Thousands, unless otherwise specified				Rock Ohio Ventures [Member]	Rock Ohio Ventures [Member]
Note 9. Investment in Rock Ohio Ventures, LLC (Details) [Line Items]	'	'	'	'	'
Cost Method Investments	$20,997	$20,161	$20,200	$21,000	$20,200

Note_11_Land_Details

Note 11. Land (Details) (USD $)	Sep. 29, 2013	Dec. 30, 2012
In Millions, unless otherwise specified
Real Estate [Abstract]	'	'
Land Available for Development	$1.10	$1.10

Note_12_Loan_Agreement_Details

Note 12. Loan Agreement (Details) (USD $)	Dec. 30, 2012	Oct. 31, 2013	Sep. 29, 2013	Dec. 30, 2012	Sep. 29, 2013	Dec. 30, 2012
In Millions, unless otherwise specified		Subsequent Event [Member]	Contennial Bank Financing Facility [Member]	Contennial Bank Financing Facility [Member]	Revolving Line of Credit Loan [Member]	Contennial Bank Financing Facility [Member]
		Contennial Bank Financing Facility [Member]
Note 12. Loan Agreement (Details) [Line Items]	'	'	'	'	'	'
Line of Credit Facility, Maximum Borrowing Capacity	'	'	'	$17.50	$8	'
Line of Credit Facility, Interest Rate at Period End	'	5.50%	'	'	8.95%	10.50%
Required Investment In Project	17.5	'	'	'	'	'
Line of Credit Facility, Amount Outstanding	'	'	13.4	'	'	'
Line of Credit Facility, Remaining Borrowing Capacity	'	$4.10	'	'	'	'

Note_13_Contract_Acquisition_C1

Note 13. Contract Acquisition Costs Payable (Details) (USD $)	3 Months Ended	9 Months Ended
	Sep. 29, 2013	Sep. 29, 2013	Dec. 30, 2012
			Red Hawk Casino [Member]
Note 13. Contract Acquisition Costs Payable (Details) [Line Items]	'	'	'
Contract Acquisition Costs Payable Net of Discount	'	'	$4,600,000
Contract Acquisition Costs Payable Discount	'	'	1,400,000
Gains (Losses) on Extinguishment of Debt	$3,752,000	$3,752,000	'

Note_14_Promotional_Allowances2

Note 14. Promotional Allowances (Details) - Estimated Retail Value of Promotional Allowance (USD $)	3 Months Ended	9 Months Ended
In Thousands, unless otherwise specified	Sep. 29, 2013	Sep. 29, 2013
Note 14. Promotional Allowances (Details) - Estimated Retail Value of Promotional Allowance [Line Items]	'	'
Promotional allowances	$524	$564
Food and Beverage [Member]	'	'
Note 14. Promotional Allowances (Details) - Estimated Retail Value of Promotional Allowance [Line Items]	'	'
Promotional allowances	67	87
Rooms [Member]	'	'
Note 14. Promotional Allowances (Details) - Estimated Retail Value of Promotional Allowance [Line Items]	'	'
Promotional allowances	$457	$477

Note_14_Promotional_Allowances3

Note 14. Promotional Allowances (Details) - Estimated Cost of Providing Promotional Allowances (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 29, 2013	Sep. 30, 2012	Sep. 29, 2013	Sep. 30, 2012
Note 14. Promotional Allowances (Details) - Estimated Cost of Providing Promotional Allowances [Line Items]	'	'	'	'
Food and beverage	$1,393	$471	$2,455	$471
Rooms	255	146	580	146
Total promotional allowances	177	'	202	'
Cost of Sales [Member]	'	'	'	'
Note 14. Promotional Allowances (Details) - Estimated Cost of Providing Promotional Allowances [Line Items]	'	'	'	'
Food and beverage	67	'	87	'
Rooms	$110	'	$115	'

Note_15_ShareBased_Compensatio2

Note 15. Share-Based Compensation (Details) (USD $)	3 Months Ended		9 Months Ended
In Millions, except Share data, unless otherwise specified	Sep. 29, 2013	Sep. 30, 2012	Sep. 29, 2013	Sep. 30, 2012	Dec. 30, 2012	Jan. 01, 2012
Note 15. Share-Based Compensation (Details) [Line Items]	'	'	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	6,000	'	449,500	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term	'6 years 292 days	'	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price (in Dollars per share)	$2.94	$2.92	$2.94	$2.92	$2.92	$2.92
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Aggregate Intrinsic Value (in Dollars)	$2.20	'	$2.20	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price (in Dollars per share)	$3.03	'	$3.03	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term	'6 years	'	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Exercisable, Aggregate Intrinsic Value (in Dollars)	1.4	'	1.4	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period	38,548	0	38,548	0	'	'
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized (in Dollars)	0.6	'	0.6	'	'	'
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	'2 years 73 days	'	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Shares Issued in Period	'	'	'	35,257	'	'
Maximum [Member]	'	'	'	'	'	'
Note 15. Share-Based Compensation (Details) [Line Items]	'	'	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value (in Dollars)	$0.10	'	$0.10	'	'	'

Note_15_ShareBased_Compensatio3

Note 15. Share-Based Compensation (Details) - Share-based Compensation Expense (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 29, 2013	Sep. 30, 2012	Sep. 29, 2013	Sep. 30, 2012
Share-based Compensation Expense [Abstract]	'	'	'	'
Total cost of share-based payment plans	$113	$94	$396	$296

Note_15_ShareBased_Compensatio4

Note 15. Share-Based Compensation (Details) - Table of Lakesb Stock Option Activity (USD $)	3 Months Ended		9 Months Ended
	Sep. 29, 2013	Sep. 30, 2012	Sep. 29, 2013	Sep. 30, 2012
2013	'	'	'	'
Options Outstanding	'	'	1,528,039	1,644,639
Exercisable	'	'	1,298,809	1,155,347
Available for Grant	'	'	875,627	874,627
Weighted-Average Exercise Price (in Dollars per share)	'	'	$2.92	$2.92
Options Outstanding	'	'	-103,001	-116,600
Available for Grant	'	'	103,001	1,000
Weighted-Average Exercise Price (in Dollars per share)	'	'	$3.08	$2.88
Exercised	-38,548	0	-38,548	0
Exercised (in Dollars per share)	'	'	$4.03	'
Granted	6,000	'	449,500	'
Granted	-6,000	'	-449,500	'
Granted (in Dollars per share)	'	'	$3.08	'
Options Outstanding	1,835,990	1,528,039	1,835,990	1,528,039
Exercisable	1,253,521	1,121,818	1,253,521	1,121,818
Available for Grant	529,128	875,627	529,128	875,627
Weighted-Average Exercise Price (in Dollars per share)	$2.94	$2.92	$2.94	$2.92

Note_15_ShareBased_Compensatio5

Note 15. Share-Based Compensation (Details) - Table of Lakesb Restricted Stock Unit Activity (USD $)	9 Months Ended
	Sep. 30, 2012
2012	'
Balance at January 1, 2012	38,337
Balance at January 1, 2012 (in Dollars per share)	$3.25
Balance at September 30, 2012	0
Balance at September 30, 2012 (in Dollars per share)	$0
Vested	-38,337
Vested (in Dollars per share)	$3.25

Note_16_Earnings_Loss_per_Shar1

Note 16. Earnings (Loss) per Share (Details)	3 Months Ended		9 Months Ended
	Sep. 29, 2013	Sep. 30, 2012	Sep. 29, 2013	Sep. 30, 2012
Earnings Per Share [Abstract]	'	'	'	'
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	1,467,885	1,528,039	1,614,994	1,527,661

Note_17_Income_Taxes_Details

Note 17. Income Taxes (Details) (USD $)	3 Months Ended	6 Months Ended	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2012	Jul. 01, 2012	Sep. 29, 2013	Sep. 30, 2012	Dec. 30, 2012
Income Tax Disclosure [Abstract]	'	'	'	'	'
Income Tax Expense (Benefit) (in Dollars)	($87)	($2,200)	'	($2,229)	'
Effective Income Tax Rate Reconciliation, Percent	'	'	0.00%	-227.00%	'
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	'	'	35.00%	35.00%	'
Income Taxes Receivable (in Dollars)	'	'	$2,166	'	$2,161

Note_18_Financial_Instruments_2

Note 18. Financial Instruments and Fair Value Measurements (Details) (USD $)	3 Months Ended			12 Months Ended
In Millions, unless otherwise specified	Dec. 30, 2012	Dec. 30, 2012	Jun. 30, 2013	Dec. 30, 2012
		Shingle Springs Tribe [Member]	Contract Acquisition Cost [Member]	Interest Receivable [Member]
Note 18. Financial Instruments and Fair Value Measurements (Details) [Line Items]	'	'	'	'
Notes Receivable, Fair Value Disclosure	'	$49.90	'	'
Fair Value Inputs, Discount Rate	19.50%	'	'	12.80%
Fair Value Inputs, Period	'97	'	'	'
Other Assets, Fair Value Disclosure	4	'	'	'
Contract Acquisition Costs Payable Fair Value	'	'	$4.60	'

Note_18_Financial_Instruments_3

Note 18. Financial Instruments and Fair Value Measurements (Details) - Estimated Fair Value of Financial Instruments of Current Year (USD $)	Sep. 29, 2013
In Thousands, unless otherwise specified
Assets	'
Assets at fair value	$48,951
Commercial Paper, Not Included with Cash and Cash Equivalents [Member] | Fair Value, Inputs, Level 1 [Member]	'
Assets	'
Assets at fair value	19,987
Commercial Paper, Not Included with Cash and Cash Equivalents [Member]	'
Assets	'
Assets at fair value	19,987
Corporate Debt Securities [Member] | Fair Value, Inputs, Level 1 [Member]	'
Assets	'
Assets at fair value	28,964
Corporate Debt Securities [Member]	'
Assets	'
Assets at fair value	$28,964

Note_18_Financial_Instruments_4

Note 18. Financial Instruments and Fair Value Measurements (Details) - Estimated Fair Value of Financial Instruments of Previous Year (USD $)	Sep. 29, 2013	Dec. 30, 2012
In Thousands, unless otherwise specified
Assets	'	'
Shingle Springs notes and interest receivable	'	$38,247
Other assets related to Indian casino projects	25,108	24,387
Shingle Springs Tribe [Member] | Estimate of Fair Value Measurement [Member]	'	'
Assets	'	'
Shingle Springs notes and interest receivable	'	49,920
Shingle Springs Tribe [Member] | Fair Value, Inputs, Level 3 [Member]	'	'
Assets	'	'
Shingle Springs notes and interest receivable	'	38,247
Indian Casino Projects [Member] | Estimate of Fair Value Measurement [Member]	'	'
Assets	'	'
Other assets related to Indian casino projects	'	4,011
Indian Casino Projects [Member] | Fair Value, Inputs, Level 3 [Member]	'	'
Assets	'	'
Other assets related to Indian casino projects	'	$4,786

Note_19_Commitments_and_Contin2

Note 19. Commitments and Contingencies (Details) (USD $)	1 Months Ended
	Jul. 01, 2012	Sep. 29, 2013	Dec. 30, 2012	Sep. 30, 2012
Note 19. Commitments and Contingencies (Details) [Line Items]	'	'	'	'
Cost Method Investments	'	$20,997,000	$20,161,000	$20,200,000
Loss Contingency, Damages Sought, Value	25,000	'	'	'
Total Cost [Member]	'	'	'	'
Note 19. Commitments and Contingencies (Details) [Line Items]	'	'	'	'
Cost Method Investments	'	$21,000,000	'	'

Note_19_Commitments_and_Contin3

Note 19. Commitments and Contingencies (Details) - Future Minimum Payments for Operating Lease (USD $)	Sep. 29, 2013
In Thousands, unless otherwise specified
Future Minimum Payments for Operating Lease [Abstract]	'
Minimum lease payment	$425
Minimum lease payment	425
Minimum lease payment	425
Minimum lease payment	425
Minimum lease payment	425
Minimum lease payment	$14,025

Note_20_Related_Party_Transact1

Note 20. Related Party Transaction (Details) (Chief Executive Officer [Member], USD $)	1 Months Ended
	Mar. 31, 2013	Dec. 30, 2012
Chief Executive Officer [Member]	'	'
Note 20. Related Party Transaction (Details) [Line Items]	'	'
Increase (Decrease) in Notes Receivables	($250,000)	'
Proceeds from Sale of Notes Receivable	150,000	'
Due from Related Parties	'	150,000
Financing Receivable, Individually Evaluated for Impairment	'	$100,000

Note_21_Segment_Information_De

Note 21. Segment Information (Details) - Table of Assets and Operations of Report Segments (USD $)	3 Months Ended		9 Months Ended
	Sep. 29, 2013	Sep. 30, 2012	Sep. 29, 2013	Sep. 29, 2013	Sep. 30, 2012	Sep. 30, 2012	Dec. 30, 2012
Segment Reporting Information [Line Items]	'	'	'	'	'	'	'
Net revenue	$15,492,000	$3,639,000	'	$27,345,000	'	$8,121,000	'
Management fee revenue b Rocky Gap	1,384,000	1,885,000	'	7,762,000	'	6,331,000	'
Management fee expense b Rocky Gap	5,398,000	2,846,000	'	13,782,000	'	7,054,000	'
Impairments and other losses	3,400,000	2,000,000	'	3,400,000	'	4,300,000	'
Amortization of intangible assets related to operating casinos	187,000	264,000	'	716,000	'	792,000	'
Depreciation expense	759,000	229,000	'	1,476,000	'	335,000	'
Earnings (loss) from operations	18,800,000	-2,500,000	'	15,600,000	'	-5,200,000	'
Interest expense	400,000	'	'	900,000	'	'	'
As of September 29, 2013	'	'	'	'	'	'	'
Total assets	150,282,000	119,700,000	150,282,000	150,282,000	119,700,000	119,700,000	119,722,000
Capital expenditures	'	'	18,200,000	'	8,700,000	'	'
Investment in unconsolidated investees	20,997,000	20,200,000	20,997,000	20,997,000	20,200,000	20,200,000	20,161,000
Indian Casino Projects [Member] | Operating Segments [Member]	'	'	'	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'	'	'	'
Net revenue	14,100,000	1,700,000	'	19,500,000	'	1,700,000	'
Management fee expense b Rocky Gap	-400,000	'	'	-500,000	'	'	'
Impairments and other losses	'	700,000	'	'	'	1,200,000	'
Depreciation expense	700,000	200,000	'	1,300,000	'	200,000	'
Earnings (loss) from operations	700,000	-900,000	'	-4,300,000	'	-1,800,000	'
Interest expense	300,000	'	'	400,000	'	'	'
As of September 29, 2013	'	'	'	'	'	'	'
Total assets	33,900,000	11,900,000	33,900,000	33,900,000	11,900,000	11,900,000	'
Capital expenditures	'	'	18,200,000	'	8,700,000	'	'
Non-Indian Casino Projects [Member] | Operating Segments [Member]	'	'	'	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'	'	'	'
Net revenue	1,400,000	1,900,000	'	7,700,000	'	6,300,000	'
Impairments and other losses	3,400,000	'	'	3,400,000	'	1,800,000	'
Amortization of intangible assets related to operating casinos	200,000	300,000	'	700,000	'	800,000	'
Earnings (loss) from operations	19,000,000	1,500,000	'	24,800,000	'	3,400,000	'
Interest expense	100,000	'	'	500,000	'	'	'
As of September 29, 2013	'	'	'	'	'	'	'
Total assets	'	46,400,000	'	'	46,400,000	46,400,000	'
Consolidation, Eliminations [Member]	'	'	'	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'	'	'	'
Net revenue	'	'	'	100,000	'	100,000	'
Management fee revenue b Rocky Gap	400,000	'	'	500,000	'	'	'
Impairments and other losses	'	1,300,000	'	'	'	1,300,000	'
Depreciation expense	100,000	'	'	200,000	'	100,000	'
Earnings (loss) from operations	-900,000	-3,100,000	'	-4,900,000	'	-6,800,000	'
As of September 29, 2013	'	'	'	'	'	'	'
Total assets	116,400,000	61,400,000	116,400,000	116,400,000	61,400,000	61,400,000	'
Investment in unconsolidated investees	21,000,000	20,200,000	21,000,000	21,000,000	20,200,000	20,200,000	'
Consolidated Entities [Member]	'	'	'	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'	'	'	'
Management fee revenue b Rocky Gap	-400,000	'	'	-500,000	'	'	'
Management fee expense b Rocky Gap	$400,000	'	'	$500,000	'	'	'