Golden Entertainment (GDEN) 10-K 14 Mar 14 2013 FY Annual report Financial data

Document_And_Entity_Informatio

Document And Entity Information (USD $)	12 Months Ended
	Dec. 29, 2013	Mar. 12, 2014	Jun. 28, 2013
Document and Entity Information [Abstract]	'	'	'
Entity Registrant Name	'LAKES ENTERTAINMENT INC	'	'
Document Type	'10-K	'	'
Current Fiscal Year End Date	'--12-29	'	'
Entity Common Stock, Shares Outstanding	'	26,728,402	'
Entity Public Float	'	'	$68,200,000
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-Dec-13	'	'
Document Fiscal Year Focus	'2013	'	'
Document Fiscal Period Focus	'FY	'	'

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Dec. 29, 2013	Dec. 30, 2012
Current assets:	'	'
Cash and cash equivalents	$37,897,000	$32,480,000
Short-term investments	49,099,000	0
Income taxes receivable	2,155,000	2,161,000
Other	1,774,000	1,255,000
Total current assets	90,925,000	35,896,000
Property and equipment	37,200,000	16,898,000
Accumulated depreciation	-5,541,000	-3,619,000
Property and equipment, net	31,659,000	13,279,000
Long-term assets related to Indian casino projects:	'	'
Notes and interest receivable, net of current portion and allowance	'	38,247,000
Intangible assets, net of accumulated amortization of $2.1 million	'	3,127,000
Management fees receivable and other	'	4,786,000
Total long-term assets related to Indian casino projects	'	46,160,000
Other assets:	'	'
Investment in unconsolidated investee	20,997,000	20,161,000
Gaming license	2,015,000	2,100,000
Land held for development	1,130,000	1,130,000
Other	535,000	996,000
Total other assets	24,677,000	24,387,000
Total assets	147,261,000	119,722,000
Current liabilities:	'	'
Current portion of contract acquisition costs payable, net of $0.7 million discount	'	1,265,000
Current portion of long-term debt, net of discount	1,251,000	'
Accounts payable	420,000	433,000
Accrued taxes, other than income taxes	462,000	17,000
Accrued payroll and related	1,403,000	737,000
Other accrued expenses	1,325,000	1,791,000
Total current liabilities	4,861,000	4,243,000
Long-term contract acquisition costs payable, net of current portion and $0.7 million discount	'	3,302,000
Long-term debt, net of current portion and discount	10,321,000	'
Total long-term liabilities	10,321,000	3,302,000
Total liabilities	15,182,000	7,545,000
Shareholders' equity:	'	'
Common stock, $.01 par value; authorized 200,000 shares; 26,721 and 26,441 common shares issued and outstanding	267,000	264,000
Additional paid-in capital	205,212,000	203,964,000
Deficit	-73,400,000	-92,051,000
Total shareholders' equity	132,079,000	112,177,000
Total liabilities and shareholders' equity	$147,261,000	$119,722,000

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parentheticals) (USD $)	Dec. 29, 2013	Dec. 30, 2012
In Millions, except Share data in Thousands, unless otherwise specified
Intangible assets, accumulated amortization (in Dollars)	'	$2.10
Current portion of contract acquisition costs, discount (in Dollars)	'	0.7
Long-term contract acquistion costs payable, discount (in Dollars)	'	$0.70
Common stock, par value (in Dollars per share)	$10	$10
Common stock, shares authorized	200,000	200,000
Common stock, shares issued	26,721	26,441
Common stock, shares outstanding	26,721	26,441

Consolidated_Statements_of_Ope

Consolidated Statements of Operations (USD $)	12 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Dec. 29, 2013	Dec. 30, 2012
Revenues:	'	'
Management fees	$7,762	$7,726
Gaming	22,673	'
Room	4,096	1,383
Food and beverage	3,775	1,281
Other operating	1,526	498
License fees and other	94	64
Gross revenues	39,926	10,952
Less promotional allowances	1,136	'
Net revenues	38,790	10,952
Costs and expenses:	'	'
Gaming	13,470	'
Room	863	296
Food and beverage	3,758	955
Other operating	1,420	415
Selling, general and administrative	19,332	10,191
Recovery of impairment on notes receivable	-17,382	'
Gain on extinguishment of liabilities	-3,752	'
Impairments and other losses	3,356	4,453
Preopening expenses	1,184	'
Amortization of intangible assets related to Indian casino projects	716	1,056
Loss on disposal of property and equipment	143	'
Depreciation and amortization	2,273	675
Total costs and expenses	25,381	18,041
Earnings (loss) from operations	13,409	-7,089
Other income (expense):	'	'
Interest income	4,803	6,442
Interest expense	-1,244	-940
Gain on modification of debt	1,658	'
Legal settlement	'	2,160
Other	25	123
Total other income, net	5,242	7,785
Earnings before income taxes	18,651	696
Income tax benefit	0	-2,464
Net earnings including noncontrolling interest	18,651	3,160
Net loss attributable to noncontrolling interests	'	61
Net earnings attributable to Lakes Entertainment, Inc.	$18,651	$3,221
Weighted-average common shares outstanding	'	'
Basic (in Shares)	26,483	26,438
Dilutive impact of stock options (in Shares)	206	1
Diluted (in Shares)	26,689	26,439
Earnings per share	'	'
Basic (in Dollars per share)	$0.70	$0.12
Diluted (in Dollars per share)	$0.70	$0.12

Consolidated_Statements_of_Sha

Consolidated Statements of Shareholders' Equity (USD $)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Noncontrolling Interest [Member]	Total
In Thousands, except Share data
Balances at Jan. 01, 2012	$264	$203,747	($95,272)	$350	$109,089
Balances (in Shares) at Jan. 01, 2012	26,406,000	'	'	'	'
Proceeds from issuance of stock on options exercised (in Shares)	'	'	'	'	0
Vesting of restricted stock, net	'	-6	'	'	-6
Vesting of restricted stock, net (in Shares)	35,000	'	'	'	'
Effect of share-based compensation	'	386	'	'	386
Net income (loss)	'	'	3,221	'	3,221
Noncontrolling interest	'	'	'	77	77
Purchase of noncontrolling interest	'	-163	'	-427	-590
Balances at Dec. 30, 2012	264	203,964	-92,051	'	112,177
Balances (in Shares) at Dec. 30, 2012	26,441,000	'	'	'	'
Proceeds from issuance of stock on options exercised	3	770	'	'	773
Proceeds from issuance of stock on options exercised (in Shares)	280,000	'	'	'	280,466
Effect of share-based compensation	'	478	'	'	478
Net income (loss)	'	'	18,651	'	18,651
Balances at Dec. 29, 2013	$267	$205,212	($73,400)	'	$132,079
Balances (in Shares) at Dec. 29, 2013	26,721,000	'	'	'	'

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 29, 2013	Dec. 30, 2012
OPERATING ACTIVITIES:	'	'
Net earnings including noncontrolling interest	$18,651	$3,160
Adjustments to reconcile net earnings including noncontrolling interest to net cash provided by operating activities:	'	'
Depreciation and amortization	2,273	675
Amortization of debt issuance costs and imputed interest on contract acquisition costs	621	940
Accretion of interest and additions to long-term interest receivable	-3,782	-4,087
Amortization of intangible assets related to Indian casino projects	716	1,056
Share-based compensation	478	386
Loss on disposal of property and equipment	143	'
Gain on modification of debt	-1,658	'
Gain on extinguishment of liabilities	-3,752	'
Recovery of impairment on notes receivable	-17,382	'
Impairments and other losses	3,356	4,453
Changes in operating assets and liabilities:	'	'
Management fees receivable	3,983	2,262
Other current assets	-789	227
Income taxes receivable	6	1,311
Accrued taxes, other than income taxes	445	'
Accounts payable and accrued expenses	221	1,774
Net cash provided by operating activities	3,530	12,157
INVESTING ACTIVITIES:	'	'
Acquisition of the Rocky Gap Resort	'	-6,834
Purchase of short-term investments	-57,398	'
Sales and maturities of short-term investments	8,253	'
Payments to acquire investment in unconsolidated investee	-836	-4,455
Changes in long-term management fees receivable and other	'	267
Purchase of property and equipment	-20,695	-3,795
Proceeds from sale of land	'	368
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	77
Net cash used in investing activities	-11,050	-15,365
FINANCING ACTIVITIES:	'	'
Repayments of borrowings	-191	'
Proceeds from borrowings	13,688	'
Purchase of non-controlling interest	'	-590
Payments for debt issuance costs	'	-418
Proceeds from issuance of common stock	773	'
Noncontrolling interest member contributions	'	139
Contract acquisition costs payable	-1,333	-2,000
Net cash provided by (used in) financing activities	12,937	-2,869
Net increase (decrease) in cash and cash equivalents	5,417	-6,077
Cash and cash equivalents - beginning of period	32,480	38,557
Cash and cash equivalents - end of period	37,897	32,480
Cash paid during the period for:	'	'
Interest	678	'
Income taxes	'	18
Noncash investing activities:	'	'
Capital expenditures in accounts payable and accrued expenses	477	1,253
Redemption of restricted stock for payment of accrued expenses	'	$7

Note_1_Nature_of_Business

Note 1. Nature of Business	12 Months Ended
	Dec. 29, 2013
Disclosure Text Block [Abstract]	'
Business Description and Basis of Presentation [Text Block]	'
	1.  Nature of Business
	Overview
	Lakes Entertainment Inc. and subsidiaries (collectively “the Company” or “Lakes”) develops, finances, manages and owns casino properties with a historical emphasis on Indian-owned properties. An overview of the Company’s projects as of December 29, 2013 is as follows:
		•	Lakes owns and operates the Rocky Gap Casino Resort in Allegany County, Maryland (“Rocky Gap”) which it acquired on August 3, 2012 for $6.8 million. In connection with the closing of the acquisition of Rocky Gap, Lakes entered into a 40 year operating ground lease with the Maryland Department of Natural Resources (“Maryland DNR”) for approximately 268 acres in the Rocky Gap State Park on which Rocky Gap is situated. 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. Lakes converted existing convention center space at Rocky Gap into a gaming facility which 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, which can accommodate large groups and features flexible use meeting rooms, opened during the fourth quarter of 2013. The total cost of the Rocky Gap project was approximately $35.0 million, which included the initial acquisition cost. Lakes has a financing facility that was used to finance $13.4 million of the project costs. The amount outstanding on this financing facility as of December 29, 2013 was $13.3 million.
		•	Lakes developed and had a seven-year contract to manage the Red Hawk Casino that was built on the Rancheria of the Shingle Springs Band of Miwok Indians (the “Shingle Springs Tribe”) in El Dorado County, California, adjacent to U.S. Highway 50, approximately 30 miles east of Sacramento, California. Lakes began managing the Red Hawk Casino when it opened to the public on December 17, 2008.
			On July 17, 2013, Lakes entered into a debt termination agreement with the Shingle Springs Tribe relating to amounts Lakes had previously advanced to the Shingle Springs Tribe (the “Shingle Springs Notes”) for the development of the Red Hawk Casino (the “Debt Termination Agreement”). 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. 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.
		•	Lakes has an investment in Rock Ohio Ventures, LLC (“Rock Ohio Ventures”) that owns the Horseshoe Casino Cleveland in Cleveland, Ohio; the Horseshoe Casino Cincinnati in Cincinnati, Ohio; the Thistledown Racino in North Randall, Ohio; and Turfway Park located in Florence, Kentucky. As of December 29, 2013, Lakes has contributed approximately $21.0 million to Rock Ohio Ventures. Lakes currently maintains a 10% interest in Rock Ohio Ventures’ 80% ownership in these properties. Lakes currently plans to contribute additional capital as needed to maintain its equity position in Rock Ohio Ventures.
			The Horseshoe Casino Cleveland opened in May 2012. The casino features approximately 1,900 slot machines, 89 table games, a 30-table poker room and multiple food and beverage outlets. The Horseshoe Casino Cincinnati opened in March 2013 and features approximately 2,000 slot machines, 118 table games (including poker), food and beverage outlets, and a parking structure with approximately 2,500 parking spaces. The Thistledown Racino added approximately 1,100 VLTs to its existing racetrack in April 2013. Turfway Park is a thoroughbred horseracing track located in Florence, Kentucky.
	Significant Customers
	Fees earned for services related to the management of the Red Hawk Casino in fiscal 2013 and 2012 were in excess of ten percent of consolidated net revenues in the accompanying consolidated statements of operations.
	Collective Bargaining Agreement
	At December 29, 2013, Lakes had 536 employees, of which 400 were full-time employees. The majority of Lakes’ employees are employees of Rocky Gap, and approximately 70% of these employees are covered by a collective bargaining agreement that became effective on November 1, 2013. The collective bargaining agreement expires on November 1, 2019.

Note_2_Summary_of_Significant_

Note 2. Summary of Significant Accounting Policies	12 Months Ended
	Dec. 29, 2013
Accounting Policies [Abstract]	'
Significant Accounting Policies [Text Block]	'
	2.  Summary of Significant Accounting Policies
	Use of Estimates
	Preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates that affect the reported amounts of assets and liabilities and disclosures at the date of the financial statements and the reported amounts of net earnings during the reporting periods. Actual results could differ from those estimates. Significant estimates that are particularly susceptible to change materially within the next year relate to fair value measurements, income tax liabilities and deferred income tax asset valuation allowances.
	Year End
	The Company has a 52- or 53-week accounting period ending on the Sunday closest to December 31 of each year. The Company’s fiscal years for the periods shown on the accompanying consolidated statements of operations ended on December 29, 2013 (“fiscal 2013”) and December 30, 2012 (“fiscal 2012”).
	Basis of Presentation
	The accompanying consolidated financial statements include the accounts of Lakes and its subsidiaries.
	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 10, Investment in Rock Ohio Ventures, LLC and note 11, Investment in Dania Entertainment Holdings, LLC.
	Acquisition Accounting
	On August 3, 2012, Lakes acquired the assets of Rocky Gap for $6.8 million paid with cash on hand. Lakes completed its valuation procedures during fiscal 2012, and the resulting fair value of the acquired assets and assumed liabilities was recorded based upon the valuation of the business enterprise and Rocky Gap's tangible and intangible assets. Enterprise value allocation methodology requires management to make assumptions and apply judgment to estimate the fair value of acquired assets and assumed liabilities. If estimates or assumptions used to complete the enterprise valuation and estimates of the fair value of the acquired assets and assumed liabilities significantly differed from assumptions made, the resulting difference could materially affect the fair value of net assets.
	The calculation of the fair value of the tangible assets, including the building, site improvements, and furniture, fixtures and equipment, utilized the cost approach, which was based on replacement cost of the assets.
	The calculation of the fair value of the identified intangible assets was determined using cash flow models following the income approach. The calculation of the fair value of the advance bookings was determined using an excess earnings method, which is an application of the income approach and computes the present value of cash flows attributable to the associated future income stream. The determination of the fair value of memberships utilized the income approach and included projections of membership revenue, estimates of operating expenses associated with the memberships and a charge for the contributory assets. The net present value of the membership income was then calculated using a selected discount rate. As a result of the business combination and fair value analysis, Lakes recorded $0.2 million for advance bookings and $0.4 million for memberships. Goodwill or a gain from a bargain purchase was not recorded as the fair value of the acquired assets and assumed liabilities approximated the purchase price.
	The application of the acquisition method of accounting guidance had the following effects on Lakes’ consolidated financial statements:
		●	Lakes measured the fair value of identifiable assets and liabilities in accordance with required valuation recognition and measurement provisions; the application of such provisions resulted in recording the fair value of the assets acquired of $7.0 million and the fair value of the liabilities assumed of $0.2 million in the Company’s consolidated balance sheet as of August 3, 2012. In total, the assets of Rocky Gap acquired represented approximately 6% of the Company’s consolidated total assets as of December 30, 2012.
		●	Lakes has reported the operating results of Rocky Gap in its consolidated statements of operations and cash flows for the period from August 3, 2012 through December 30, 2012. During this period, Lakes recorded $3.2 million in revenue and $(0.8) million in net loss from Rocky Gap’s operations.
	Cash and Cash Equivalents
	Cash and cash equivalents consist of highly-liquid investments with original maturities of three months or less. Although these balances may at times exceed the federal insured deposit limit, the Company believes such risk is mitigated by the quality of the institution holding such deposit.
	Short-Term Investments and Concentrations of Credit Risk
	Short-term investments consist of commercial paper and corporate bonds which are classified as available-for-sale securities and are valued at current market value, with the resulting unrealized gains and losses, if any, excluded from earnings and reported, net of tax, as a separate component of shareholders' equity until realized. There were no net unrealized gains or losses as of December 29, 2013. All of the Company’s investments carry a rating by one or more of the nationally recognized statistical rating organizations. Any change in such rating agencies' approach to evaluating credit and assigning an opinion could negatively impact the fair value of the Company’s investments. Any impairment loss to reduce an investment's carrying amount to its fair market value is recognized in income when a decline in the fair market value of an individual security below its cost or carrying value is determined to be other than temporary.
	Property and Equipment
	Property and equipment is stated at cost less accumulated depreciation. Depreciation of property and equipment is computed using the straight-line method over the following estimated useful lives:
	Building and site improvements (years)	5	-	40
	Furniture and equipment (years)	3	-	15
	Long-Term Assets Related to Indian Casino Projects
	Lakes had $46.2 million of long-term assets related to Indian casino projects recorded on its consolidated balance sheet as of December 30, 2012. Due to the August 2013 Debt Termination Agreement, and related Debt Payment and termination of the management agreement between Lakes and the Shingle Springs Tribe, there were no long-term assets related to Indian casino projects as of December 29, 2013.
	Notes Receivable
	When evaluating opportunities for potential Indian-owned casino development projects, Lakes has formal procedures that it follows before entering into agreements to provide financial support for the development of these projects. Lakes determines whether there is probable future economic benefit prior to recording any asset related to the Indian casino project. Lakes’ management initially evaluates several factors involving critical milestones that affect the probability of developing and operating a casino. Lakes had no development projects with Indian tribes as of December 29, 2013.
	Lakes accounted for its notes receivable from the tribes as in-substance structured notes. Under their terms, the notes did not become due and payable unless the projects were completed and operational, and distributable profits were available from their operations. However, in the event its development activity was terminated prior to completion, Lakes generally retained the right to collect in the event of completion by another developer. Because the stated rate of the notes receivable alone were not commensurate with the risk inherent in these projects (at least prior to commencement of operations), the estimated fair value of the notes receivable was generally less than the amount advanced. At the date of each advance, the difference between the estimated fair value of the note receivable and the actual amount advanced was recorded as an intangible asset, and the two assets were accounted for separately.
	Subsequent to its initial recording at estimated fair value, the note receivable portion of the advance was adjusted to its current estimated fair value at each balance sheet date until the casino opens using then current assumptions including casino opening dates, typical market discount rates, pre- and post-opening date interest rates, probabilities of the projects opening and financial models prepared by management. The notes receivable were not adjusted to a fair value estimate that exceeded the face value of the note plus accrued interest, if any. Due to uncertainties surrounding the projects, no interest income was recognized during the development period, but changes in estimated fair value of the notes receivable still held as of the balance sheet date were recorded as unrealized gains or losses in Lakes’ consolidated statement of operations.
	Upon opening of the casino, any difference between the then estimated fair value of the notes receivable and the amount contractually due under the notes was amortized into income using the effective interest method over the remaining term of the note. Notes receivable were stated at the amount of unpaid principal and were net of unearned discount and, if applicable, an allowance for impaired notes receivable.
	Lakes monitored the credit quality of notes receivable through reviews of the casino’s financial position, operating results and projected operating results that were available to Lakes in its capacity as manager of the casino. In addition, Lakes continuously monitored the economic, political, regulatory and competitive conditions that could have adversely impacted casinos’ projected operating results.
	Historically, notes receivable for open casinos were periodically evaluated for impairment pursuant to Accounting Standards Codification (“ASC”) 310, Receivables (“ASC 310”). Lakes considered a note receivable to be impaired when, based on current information and events, it was determined that Lakes would not be able to collect all amounts due according to the terms of the note receivable agreement. Subsequent to the initial impairment evaluation, Lakes continued to monitor the note receivable for any changes in expected cash flows and recognized those changes in accordance with ASC 310. Impairment was measured based on the present value of expected future cash flows discounted at the note receivable’s effective interest rate. Interest income for impaired notes receivable were accrued on the net carrying amount of the impaired note receivable under the effective interest method with significant changes to expected cash flows reflected in the impairment charge on notes receivable.
	Any allowance for impaired notes receivable was established through a charge to expense. Any note receivable principal considered to be uncollectible by management was charged against the allowance for impaired notes receivable.
	Lakes classified principal amounts expected to be received within the next fiscal year, if any, as current portion of notes receivable from casino projects on the consolidated balance sheets.
	Intangible Assets Related to Indian Casino Projects
	Historically, intangible assets related to the acquisition of the management, development, consulting or financing contracts were periodically evaluated for impairment based on the estimated cash flows from the respective contract on an undiscounted basis. In the event the carrying value of the intangible assets, in combination with the carrying value of other assets associated with the Indian casino projects described below, exceeded the undiscounted cash flow, an impairment charge was recorded. Such an impairment charge was measured based on the difference between the fair value and carrying value of the assets. Lakes amortized the intangible assets related to the acquisition of the management, development, consulting or financing contracts under the straight-line method over the lives of the contracts commencing when the related casino opened. In addition to the intangible asset associated with the cash advances to tribes described above, these assets included actual costs incurred to acquire Lakes’ interest in the projects from third parties.
	Management Fees Receivable and Other
	Other assets have historically included deferred management fees and interest due from the Shingle Springs Tribe and amounts due from related parties that are directly related to the development and opening of Lakes’ Indian casino projects.
	Investments in Unconsolidated Investees
	Investments in an entity where the Company owns 20% or less of the voting stock of the entity and does not exercise significant influence over operating and financial policies of the entity are accounted for using the cost method.
	The Company has a policy in place to review its investments at least annually, to evaluate the accounting method and carrying value of its investments in unconsolidated investees. The Company's cost method investments are 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 investments. Lakes monitors the investments for impairment by considering all information available to the Company including the economic environment of the markets served by the properties; 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 the properties’ management; known or expected changes in ownership; and any other known significant factors relating to the businesses underlying the investments. If the Company believes that the carrying value of an investment is in excess of its estimated fair value, it is the Company’s policy to record an impairment charge to adjust the carrying value to the estimated fair value, if the impairment is considered other-than-temporary.
	Gaming License
	The Company’s gaming license represents the right to conduct gaming in the State of Maryland. This intangible asset is subject to amortization as it has a definite life of 15 years. Amortization of the gaming license began on the date the gaming facility opened for public play, which was May 22, 2013. Lakes evaluates this intangible asset for impairment on at least a quarterly basis.
	Land Held for Development
	Included in land held for development is undeveloped land in California related to the Company’s previous involvement in a potential casino project with the Jamul Indian Village (“Jamul Tribe”) and undeveloped land in Oklahoma related to its previous involvement in a potential casino project with the Iowa Tribe of Oklahoma. Lakes evaluates these assets for impairment whenever events or changes in circumstances indicate that the carrying value of such assets may not be recoverable.
	Rewards Club Program
	Lakes has established a Rewards Club promotional program at Rocky Gap to encourage repeat business from frequent customers and patrons. Members earn points based on gaming activity and amounts spent on the purchase of rooms, food, beverage and resort activities. Such points can be redeemed for complimentary slot play and free goods and services at Rocky Gap’s hotel, restaurants, spa and golf course. Lakes records points redeemed for complimentary slot play as a reduction to gaming revenue and points redeemed for free goods and services as promotional allowances. The Rewards Club point accrual is included in current liabilities on Lakes’ consolidated balance sheet.
	Revenue Recognition and Promotional Allowances
	Revenue from the management, development, financing of and consulting with Indian-owned casino gaming facilities is recognized as it is earned pursuant to each respective agreement. Food, beverage, and retail revenues are recorded at the time of sale. Room revenue is recorded at the time of occupancy. Sales taxes and surcharges collected from guests and remitted to governmental authorities are presented on a net basis. Accounts receivable deemed uncollectible are charged off through a provision for uncollectible accounts. No material amounts were deemed uncollectible during fiscal 2013 and fiscal 2012.
	Gaming revenue, which is defined as the difference between gaming wins and losses, is recognized as wins and losses occur from gaming activities. 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 a promotional allowance. The estimated cost of providing such promotional allowances is included in gaming expenses.
	Gaming Taxes
	Rocky Gap is subject to gaming taxes based on gross gaming revenues and also pays an annual flat tax based on the number of table games and VLTs in operation during the year. These gaming taxes are recorded as gaming expenses in the consolidated statements of operations. Total gaming taxes were $10.7 million for the twelve months ended December 29, 2013. There were no gaming taxes for the twelve months ended December 30, 2012.
	Advertising Expenses
	The Company expenses advertising costs as incurred. Advertising expense, which is included in general and administrative expenses, was $2.0 million and $0.1 million for fiscal 2013 and fiscal 2012, respectively.
	Share-Based Compensation Expense
	Lakes has various share-based compensation programs, which provide for equity awards including stock options and restricted stock. Lakes uses the straight-line method to recognize compensation expense associated with share-based awards based on the fair value on the date of grant, net of the estimated forfeiture rate, if any. Expense is recognized over the requisite service period related to each award, which is the period between the grant date and the award’s stated vesting term. The fair value of stock options is estimated using the Black-Scholes option pricing model. All of Lakes’ stock compensation expense is recorded in selling, general and administrative expenses in the consolidated statements of operations. See note 16, Share-Based Compensation, for additional discussion.
	Income Taxes
	The determination of the Company’s income tax-related account balances requires the exercise of significant judgment by management. Accordingly, the Company determines deferred tax assets and liabilities based upon the difference between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to affect taxable income. Management assesses the likelihood that deferred tax assets will be recovered from future taxable income and establishes a valuation allowance when management believes recovery is not likely.
	The Company records estimated penalties and interest related to income tax matters, including uncertain tax positions, if any, as a component of income tax expense.
	Litigation Costs
	The Company does not accrue for future litigation costs, if any, to be incurred in connection with outstanding litigation and other dispute matters but rather records such costs when the legal and other services are rendered.
	New Accounting Standards
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_Rocky_Gap_Casino_Resort

Note 3. Rocky Gap Casino Resort	12 Months Ended
	Dec. 29, 2013
Business Combinations [Abstract]	'
Business Combination Disclosure [Text Block]	'
	3. Rocky Gap Casino Resort
	Background
	In April 2012, a video lottery operation license (“Gaming License”) for the Rocky Gap Lodge & Golf Resort was awarded to the Company by the State of Maryland Video Lottery Facility Location Commission (the “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 21, 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, which can accommodate large groups and features multiple flexible use meeting rooms opened during the fourth quarter of 2013. The total cost of the Rocky Gap project was approximately $35.0 million, which included the initial acquisition cost.
	Total assets related to Rocky Gap were approximately $34.4 million and $12.0 million as of December 29, 2013 and December 30, 2012, respectively, which consisted primarily of property, equipment, construction in process, intangible assets related to the acquisition of Rocky Gap, and the Gaming License. Included in impairments and other losses during fiscal 2012 was $1.2 million related to costs associated with initial development plans for Rocky Gap which were subsequently revised.
	Application of the Acquisition Method of Accounting
	The acquisition of Rocky Gap was accounted for under the acquisition method of accounting in accordance with ASC Topic 805, Business Combinations. Under the acquisition method of accounting, the total purchase price is allocated to the net tangible and intangible assets of Rocky Gap acquired in connection with the acquisition, based on their estimated fair values. The allocation of the purchase price to the assets acquired and liabilities assumed is as follows (in thousands):
			Amount
	Building		$	2,788
	Site improvements			2,091
	Furniture and equipment			1,294
	Intangible assets			627
	Inventories			126
	Other assets			136
	Current liabilities assumed			(228	)
	Total purchase price		$	6,834
	The amounts assigned to intangible assets by category are summarized in the table below (in thousands):
		Useful Life (years)		Amount Assigned
	Advance bookings	1.4		$	179
	Memberships	25			448
	Total intangible assets			$	627
	Advance bookings – Advance bookings are reservations that represent future cash flows the Company will enjoy when the guest visits Rocky Gap. These reservations have been “pre-sold” as of the acquisition date of August 3, 2012 and would not require future sales or marketing expenses to be incurred.
	Memberships – Memberships provide access to the golf course and related amenities in exchange for the payment of dues. The portion of Rocky Gap’s income attributed to the possession of such membership contracts forms the basis of the intangible value.
	Amortization expense related to the advance bookings and memberships intangible assets for the twelve months ended December 29, 2013 was less than $0.1 million and was approximately $0.2 million for the period from August 3, 2012 through December 30, 2012.
	Gaming License
	Amortization of the Gaming License began on May 22, 2013, the date the gaming facility opened for public play, and is being amortized over its 15 year term. Amortization expense related to the Gaming License was $0.1 million and zero for the twelve months ended December 29, 2013 and December 30, 2012, respectively.
	Information with respect to the Gaming License is as follows (in thousands):
			December 29,			December 30,
			2013			2012
	Original cost		$	2,100		$	2,100
	Accumulated amortization			(85	)		—
			$	2,015		$	2,100
	The estimated future amortization expense related to the Gaming License for the next five years and thereafter is as follows (in thousands):
			2014			2015		2016		2017		2018		Thereafter
	Estimated amortization expense		$	140		$	140	$	140	$	140	$	140	$	1,315
	Unaudited Pro Forma Condensed Consolidated Financial Information
	The following unaudited pro forma condensed consolidated financial results of operations for the fiscal year ended December 30, 2012 are presented as if the acquisition had been completed at the beginning of the period. The amounts shown for the year ended December 29, 2013 are based on actual results for the period:
			Years Ended
			December 29,			December 30,
			2013			2012
						(Pro forma)
			(In thousands, except per-share data)
	Total net revenues		$	38,790		$	15,078
	Net earnings attributable to Lakes Entertainment, Inc.			18,651			2,062
	Earnings per share:
	Basic			0.7			0.08
	Diluted			0.7			0.08
	Weighted average common shares outstanding:
	Basic			26,483			26,438
	Diluted			26,689			26,439
	The unaudited pro forma condensed consolidated financial results for the year ended December 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 attributable to Lakes and pro forma earnings per share for the year ended December 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 DNR entered into upon the acquisition of Rocky Gap, as further discussed in note 21, 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_4_Debt_Termination_Agreem

Note 4. Debt Termination Agreement with the Shingle Springs Tribe	12 Months Ended
	Dec. 29, 2013
Receivables [Abstract]	'
Financing Receivables [Text Block]	'
	4.  Debt Termination Agreement with the Shingle Springs Tribe
	On July 17, 2013, Lakes entered into a Debt Termination Agreement with 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 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 was made on August 29, 2013 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 8, 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 14, 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 9, Intangible and Other Assets Related to Indian Casino Projects.

Note_5_Termination_of_Jamul_De

Note 5. Termination of Jamul Development Agreement	12 Months Ended
	Dec. 29, 2013
Termination Of Development Agreement [Abstract]	'
Termination Of Development Agreement [Text Block]	'
	5. Termination of Jamul Development Agreement
	Lakes entered into an agreement with the Jamul Tribe during 1999 to develop and manage a casino on behalf of the Jamul Tribe on the Jamul Tribe’s existing reservation approximately 20 miles east of San Diego, California (the “Jamul Casino Project”). Lakes terminated the agreement with the Jamul Tribe in March 2012.
	Lakes estimated the fair value of the notes receivable from the Jamul Tribe to be zero as of December 29, 2013 and December 30, 2012. As of the date of termination, Lakes had advanced approximately $57.5 million including accrued interest to the Jamul Tribe related to casino development efforts. Lakes made total advances of $1.8 million to the Jamul Tribe during fiscal 2012, $0.5 million of which had been made as of the date of the termination of the agreement. Pursuant to the agreement with the Jamul Tribe, Lakes advanced an additional $1.3 million subsequent to the date of termination. All of the fiscal 2012 advances are included as impairment charges in Lakes’ consolidated statement of operations for the twelve months ended December 30, 2012.
	During the third quarter of 2012, Lakes entered into a Subordination and Intercreditor Agreement (“Intercreditor Agreement”) with Penn National Gaming, Inc. (“Penn National”) and the Jamul Tribe. Pursuant to the Intercreditor Agreement, Lakes modified the terms of its outstanding debt with the Jamul Tribe to reflect that the total debt outstanding, including accrued interest, is $60.0 million, and that interest on such debt will accrue at 4.25% after the opening of a casino to be developed by Penn National on the Jamul Tribe’s trust land. Additionally, Lakes’ debt will be subordinate to the senior financing until such financing is paid in full, but current interest on the subordinated debt will be paid to Lakes on a quarterly basis when the Penn National casino opens, so long as there is no default under the senior financing agreement. When the senior financing is paid in full, Lakes will receive repayment of outstanding principal and interest.
	Also during the third quarter of 2012, Lakes entered into a ten-year option agreement with Penn National that grants Penn National the right to purchase approximately 98 acres of land which Lakes owns adjacent to the Jamul Tribe’s trust land (“Option Agreement”). The purchase price for the land is $7.1 million and increases annually by 1%. Pursuant to the Option Agreement, annual option payments of less than $0.1 million are required to be made by Penn National to Lakes.

Note_6_ShortTerm_Investments

Note 6. Short-Term Investments	12 Months Ended
	Dec. 29, 2013
Investments, Debt and Equity Securities [Abstract]	'
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]	'
	6.  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, if any, excluded from earnings and reported, net of tax, as a separate component of shareholders' equity until realized. There were no net unrealized gains or losses as of December 29, 2013. 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 year ended December 29, 2013. All short-term investments held as of December 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 December 29, 2013, short-term investments consisted of the following (in thousands):
		Amortized Cost		Fair Value		Unrealized Gain/(Loss)
	Commercial paper	$	21,986	$	21,993	$	7
	Corporate bonds		27,113		27,106		(7	)
	Balances at December 29, 2013	$	49,099	$	49,099	$	—

Note_7_Property_and_Equipment_

Note 7. Property and Equipment, net	12 Months Ended
	Dec. 29, 2013
Property, Plant and Equipment [Abstract]	'
Property, Plant and Equipment Disclosure [Text Block]	'
	7. Property and Equipment, net
	The following table summarizes the components of property and equipment, at cost (in thousands):
		December 29,			December 30,
		2013			2012
	Building and site improvements	$	24,611		$	11,497
	Furniture and equipment		12,370			3,228
	Construction in process		219			2,173
			37,200			16,898
	Less accumulated depreciation		(5,541	)		(3,619	)
		$	31,659		$	13,279

Note_8_LongTerm_Assets_Related

Note 8. Long-Term Assets Related to Indian Casino Projects - Notes and Interest Receivable	12 Months Ended
	Dec. 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	'
	8.   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 4, 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 January 1, 2012 and concluded that the notes receivable continue 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 is summarized in the following table (in thousands). There were no notes and interest receivable related to Indian casino projects as of December 29, 2013.
		December 30,
		2012
	Transition loan	$	66,720
	Minimum guarantee payment advances		—
	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):
	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		(1,240	)
	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, December 29, 2013	$	—

Note_9_Intangible_and_Other_As

Note 9. Intangible and Other Assets Related to Indian Casino Projects	12 Months Ended
	Dec. 29, 2013
Intangible And Other Assets Related To Projects [Abstract]	'
Intangible And Other Assets Related To Projects [Text Block]	'
	9.  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 management, development, consulting, or financing contracts related to tribal gaming projects and were periodically evaluated for impairment after they were initially recorded.
	Information with respect to the intangible assets by project is summarized as follows (in thousands):
			Shingle			Jamul			Total
			Springs			Tribe (**)
			Tribe (*)
	Balance, January 1, 2012		$	4,184		$	—		$	4,184
	Allocation of advances			—			1,766			1,766
	Amortization			(1,057	)		—			(1,057	)
	Impairment losses			—			(1,766	)		(1,766	)
	Balance, December 30, 2012			3,127			—			3,127
	Allocation of advances			—			—			—
	Amortization			(716	)		—			(716	)
	Impairment losses			(2,411	)		(—	)		(2,411	)
	Balance, December 29, 2013		$	—		$	—		$	—
	(*)	The intangible assets related to the Shingle Springs Tribe 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.
	(**)	Lakes terminated the agreement with the Jamul Tribe in March 2012, and therefore recognized an impairment charge of $1.8 million in fiscal 2012 related to this project. The impairment losses are included in impairments and other losses in the consolidated statements of operations for fiscal 2012.
	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. During the third quarter of 2013, all earned and unpaid management fees were paid in full. 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 third quarter of 2013. As a result, there were no management fees receivable and other as of December 29, 2013.

Note_10_Investment_in_Rock_Ohi

Note 10. Investment in Rock Ohio Ventures, LLC	12 Months Ended
	Dec. 29, 2013
Rock Ohio Ventures [Member]	'
Note 10. Investment in Rock Ohio Ventures, LLC [Line Items]	'
Cost-method Investments, Description [Text Block]	'
	10.  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; the Thistledown Racino in North Randall, Ohio which added approximately 1,100 VLTs to its existing racetrack in April 2013; and Turfway Park, a thoroughbred horseracing track located in Florence, Kentucky. 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 December 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 December 29, 2013 and December 30, 2012.
	The fair value of the 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 properties it owns in return for a corresponding equity interest in those properties (see note 21, Commitments and Contingencies).
Dania Entertainment Holdings [Member]	'
Note 10. Investment in Rock Ohio Ventures, LLC [Line Items]	'
Cost-method Investments, Description [Text Block]	'
	11.  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 December 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_12_Land

Note 12. Land	12 Months Ended
	Dec. 29, 2013
Real Estate [Abstract]	'
Real Estate Disclosure [Text Block]	'
	12. Land
	Lakes owns parcels of undeveloped land related to its previous involvement in a potential casino project with the Jamul Tribe near San Diego, California. During the third quarter of 2012, Lakes entered into a ten-year option agreement with Penn National that grants Penn National the right to purchase this land. The purchase price for the land is $7.1 million and increases annually by 1%. Pursuant to the Option 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 December 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 December 29, 2013 and December 30, 2012.

Note_13_Debt

Note 13. Debt	12 Months Ended
	Dec. 29, 2013
Debt Disclosure [Abstract]	'
Debt Disclosure [Text Block]	'
	13.  Debt
	Loan Agreement
	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 December 29, 2013 and December 30, 2012, no amounts were outstanding under the Loan Agreement.
	Financing Facility
	In December 2012, Lakes closed on a $17.5 million financing facility with Centennial Bank (the “Financing Facility”) to finance Rocky Gap project costs. Approximately $13.4 million was drawn on the Financing Facility. Lakes was required to invest $17.5 million in the Rocky Gap project prior to drawing on the Financing Facility. The Financing 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. Effective November 1, 2013, Lakes amended the Financing Facility with Centennial Bank to reduce the interest rate from 10.5% to 5.5%. Monthly payments of principal and interest began on December 1, 2013 and continue for 84 months. Although Lakes does not currently plan to make further draws on the Financing Facility, Lakes has the ability to draw the remaining $4.1 million on the Financing Facility through December 31, 2018. As of December 29, 2013, $13.3 million of principal was outstanding under the Financing Facility. As of December 30, 2012, no amounts had been drawn and no amounts were outstanding under the Financing Facility.
	As a result of the amendment of the Financing Facility with Centennial Bank effective November 1, 2013, Lakes recorded a $1.7 million gain on modification of debt during the fourth quarter of 2013. This amount includes $2.0 million recorded as a discount to the principal amount of the Financing Facility, which is being accreted to interest expense over the term of the Financing Facility using the effective interest method, and $0.3 million of original debt issuance costs expensed at the time of the amendment. See note 20, Financial Instruments and Fair Value Instruments, for further discussion regarding the recorded value of the Financing Facility.
	Summary of Outstanding Debt
	Long-term debt, net of current maturities, is comprised of the following as of December 29, 2013 (in thousands). No debt was outstanding as of December 30, 2012.
	Financing Facility	$	13,315
	Capital lease obligations		182
	Total debt		13,497
	Less: current maturities		(1,744	)
	Less: unamortized debt discount, net of current portion		(1,432	)
	Long-term debt, net of current maturities and discount	$	10,321
	Future Principal Payments on Long-Term Debt
	The aggregate principal payments due on long-term debt as of December 29, 2013 over the next five years and thereafter, are as follows (in thousands):
	Fiscal years ending:
	2014	$	1,744
	2015		1,778
	2016		1,813
	2017		1,918
	2018		2,028
	Thereafter		4,216
		$	13,497

Note_14_Contract_Acquisition_C

Note 14. Contract Acquisition Costs Payable	12 Months Ended
	Dec. 29, 2013
Contract Acquisition Costs Payable [Abstract]	'
Contract Acquisition Costs Payable [Text Block]	'
	14.  Contract Acquisition Costs Payable
	During 2009, the Company became obligated to pay Mr. Jerry Argovitz and Mr. Kevin 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 was 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 third quarter of 2013.

Note_15_Promotional_Allowances

Note 15. Promotional Allowances	12 Months Ended
	Dec. 29, 2013
Promotional Allowances [Abstract]	'
Promotional Allowances [Text Block]	'
	15. 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):
		Year Ended
		December 29,		December 30,
		2013		2012
	Food and beverage	$	131	$	—
	Rooms		1,005		—
	Total promotional allowances	$	1,136	$	—
	The estimated cost of providing these promotional allowances, which are included in gaming costs and expenses, is as follows (in thousands):
		Year Ended
		December 29,		December 30,
		2013		2012
	Food and beverage	$	131	$	—
	Rooms		242		—
	Total promotional allowances	$	373	$	—

Note_16_ShareBased_Compensatio

Note 16. Share-Based Compensation	12 Months Ended
	Dec. 29, 2013
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	'
	16.  Share-Based Compensation
	Overview
	In June 2007, Lakes’ shareholders approved the 2007 Lakes Stock Option and Compensation Plan (the “2007 Plan”), which is authorized to grant a total of 2.5 million shares of Lakes’ common stock. Stock options granted under the 2007 Plan typically vest in equal installments over three-year, four-year and five-year periods, beginning on the first anniversary of the date of each grant and continue on each subsequent anniversary date until the option is fully vested. The employee must be employed by Lakes on the anniversary date in order to vest in any shares that year. Vested options are exercisable for ten years from the date of grant; however, if the employee is terminated (voluntarily or involuntarily), any unvested options as of the date of termination will be forfeited.
	Lakes also has a 1998 Stock Option and Compensation Plan. There were 27,000 stock options outstanding under this plan as of December 29, 2013. No additional options will be granted under this plan.
	Consolidated share-based compensation expense, which includes stock options and restricted stock units, was $0.5 million and $0.4 million for fiscal 2013 and fiscal 2012, respectively.
	For fiscal 2013 and fiscal 2012, no income tax benefit was recognized in Lakes’ consolidated statements of operations for share-based compensation arrangements. Management assessed the likelihood that the deferred tax assets relating to future tax deductions from share-based compensation will be recovered from future taxable income and determined that a valuation allowance is necessary to the extent that management currently believes it is more likely than not that tax benefits will not be realized. Management’s determination is based primarily on historical losses and earnings volatility.
	Stock Options
	The following table summarizes stock option activity for fiscal 2013 and fiscal 2012:
			Number of Common Shares
			Options			Exercisable		Available			Weighted-Average
			Outstandinge					for Grant			Exercise
											Price
	2013
	Balance at December 30, 2012			1,528,039			1,298,809		875,627		$	2.92
	Exercised			(280,466	)				—			2.76
	Forfeited/cancelled/expired			(106,751	)				106,751			3.12
	Granted			455,500					(455,500	)		3.09
	Balance at December 29, 2013			1,596,322			1,171,520		526,878			2.98
	2012
	Balance at January 1, 2012			1,644,639			1,155,347		874,627		$	2.92
	Restricted stock unit activity, net			—					—			—
	Forfeited/cancelled/expired			(116,600	)				1,000			2.88
	Granted			—					—			—
	Balance at December 30, 2012			1,528,039			1,298,809		875,627			2.92
	Lakes’ determination of fair value of share-based option awards on the date of grant using an option-pricing model is affected by the following assumptions regarding complex and subjective variables. Any changes in these assumptions may materially affect the estimated fair value of the share-based award.
		•	Expected dividend yield — As the Company has not historically paid dividends, the dividend rate variable in the Black-Scholes model is zero.
		•	Risk-free interest rate — The risk free interest rate assumption is based on the U.S. Treasury yield curve in effect at the time of grant and with maturities consistent with the expected term of options.
		•	Expected term — The expected term of employee stock options represents the weighted-average period that the stock options are expected to remain outstanding. It is based upon an analysis of the historical behavior of option holders during the period from September 1995 to December 29, 2013. Management believes historical data is reasonably representative of future exercise behavior.
		•	Expected volatility — The volatility assumption is based on the historical weekly price data of Lakes’ stock over a two-year period. Management evaluated whether there were factors during that period which were unusual and which would distort the volatility figure if used to estimate future volatility and concluded that there were no such factors.
		•	Forfeiture rate — As share-based compensation expense recognized is based on awards ultimately expected to vest, expense for grants is reduced for estimated forfeitures at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates. Lakes’ management has reviewed the historical forfeitures which have been minimal, and as such presently amortizes the grants to the end of the vesting period and will adjust for forfeitures at the end of the term.
	The following assumptions were used to estimate the fair value of stock options granted during fiscal 2013. No stock options were granted during fiscal 2012.
	Expected dividend yield		–
	Risk-free interest rate	1.96	–	2.70%
	Expected term (in years)		10
	Expected volatility	39.32	–	43.78%
	As of December 29, 2013, the options outstanding had a weighted-average remaining contractual life of 6.7 years, weighted-average exercise price of $2.98 and an aggregate intrinsic value of $1.6 million. The options exercisable have a weighted-average exercise price of $2.94, a weighted-average remaining contractual life of 5.8 years and an aggregate intrinsic value of $1.3 million as of December 29, 2013. The total intrinsic value of stock options exercised during fiscal 2013 was $0.4 million. No stock options were exercised during fiscal 2012.
	As of December 29, 2013, Lakes’ unrecognized share-based compensation related to stock options was approximately $0.5 million, which is expected to be recognized over a weighted-average period of 2.1 years. The weighted-average grant-date fair value of stock options granted during fiscal 2013 was $1.73 per share.
	Lakes issues new shares of common stock upon exercise of options.
	Restricted Stock Units
	There was no restricted stock activity during the year ended December 29, 2013. The following table summarizes Lakes’ restricted stock unit activity for fiscal 2012:
			Restricted			Weighted-Average
			Stock Units			Grant-
						Date Fair Value
	2012
	Balance at January 1, 2012			38,337		$	3.25
	Vested			(38,337	)		3.25
	Forfeited			—			3.25
	Balance at December 30, 2012			—			3.25
	During fiscal 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_17_Earnings_per_Share

Note 17. Earnings per Share	12 Months Ended
	Dec. 29, 2013
Earnings per share [Abstract]	'
Earnings Per Share [Text Block]	'
	17.  Earnings per Share
	For all periods, basic earnings per share (“EPS”) is calculated by dividing net earnings 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 1,389,511 for the year ended December 29, 2013 and 1,527,620 for the year ended December 30, 2012, were not used to compute diluted earnings per share because the effects would have been anti-dilutive.

Note_18_Income_Taxes

Note 18. Income Taxes	12 Months Ended
	Dec. 29, 2013
Income Tax Disclosure [Abstract]	'
Income Tax Disclosure [Text Block]	'
	18.  Income Taxes
	The provision (benefit) for income taxes for fiscal 2013 and fiscal 2012 consist of the following (in thousands):
		For the Fiscal Year Ended
		2013			2012
	Current:
	Federal	$	—		$	(2,482	)
	State	—				18
			—			(2,464	)
	Deferred:
	Federal		—			—
	State		—			—
			—			—
	Total:	$	—		$	(2,464	)
	Reconciliations of the statutory federal income tax rate to the Company’s actual rate based on earnings before income taxes for fiscal 2013 and fiscal 2012 are summarized as follows:
		For the Fiscal Year Ended
		2013			2012
	Statutory federal tax rate		35	%		35	%
	State income taxes, net of federal income taxes		—			1.6
	Change in valuation allowance		(35.3	)		(373.8	)
	Permanent tax differences		0.3			5.5
	Other, net		—			6
			—	%		(325.7	)%
	The Company’s deferred income tax (liabilities) and assets are as follows (in thousands):
		December 29,			December 30,
		2013			2012
	Current deferred tax asset:
	Accruals and reserves	$	448		$	273
	Valuation allowances		(448	)		(273	)
		$	—		$	—
	Non-current deferred taxes:
	Development costs	$	3,848		$	3,863
	Deferred interest on notes receivable		1,121			6,995
	Unrealized losses on notes receivable		—			(9,360	)
	Allowance for impaired notes receivable		—			7,082
	Stock compensation expense		1,367			1,518
	Amortization and impairment of intangible assets		58			8,646
	Alternative minimum tax credit carryforward		919			919
	Net operating loss carryforwards		30,594			23,008
	Investment in unconsolidated investee		(3,172	)		(1,939	)
	Other		(699	)		130
	Valuation allowances		(34,036	)		(40,862	)
		$	—		$	—
	As of December 29, 2013, Lakes has evaluated all available positive and negative evidence related to its ability to utilize its deferred tax assets. Lakes considered the non-recurring nature of current year book income, expected future book income (losses), lack of taxable loss carryback potential and other factors in reaching the conclusion that the deferred tax assets are not currently expected to be realized, and therefore the valuation allowance against the deferred tax assets continues to be appropriate as of December 29, 2013.
	As of December 29, 2013, Lakes had approximately $72.3 million of federal net operating loss carryforwards, which will begin to expire in 2022, and approximately $96.5 million of state net operating loss carryforwards, which will expire at various times depending on specific state laws.
	Lakes files a consolidated U.S. federal income tax return, as well as income tax returns in various states. The U.S. federal income tax returns for the years 2009 – 2012 and state income tax returns in various states for the years 2009 – 2012 remain subject to examination. The Company is currently under IRS audit for the 2009-2011 tax years and is under audit by the State of California for the 2010 tax year. No adjustments have been made as a result of these audits. However, there is no assurance that the taxing authorities will not propose adjustments that are different from the Company’s expected outcome and that may impact the provision for income taxes.

Note_19_Employee_Retirement_Pl

Note 19. Employee Retirement Plan	12 Months Ended
	Dec. 29, 2013
Compensation and Retirement Disclosure [Abstract]	'
Pension and Other Postretirement Benefits Disclosure [Text Block]	'
	19.  Employee Retirement Plan
	Lakes has a qualified defined contribution employee savings plan for all full-time employees. The savings plan allows eligible participants to defer, on a pre-tax basis, a portion of their salary and accumulate tax-deferred earnings as a retirement fund. Lakes currently matches employee contributions up to a maximum of 4% of participating employees’ gross wages. The Company contributed approximately $0.1 million during each fiscal 2013 and fiscal 2012. Company contributions are vested over five years.

Note_20_Financial_Instruments_

Note 20. Financial Instruments and Fair Value Measurements	12 Months Ended
	Dec. 29, 2013
Fair Value Disclosures [Abstract]	'
Fair Value Disclosures [Text Block]	'
	20. 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 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, the carrying amounts approximate fair value because of the short duration of these financial instruments.
	Balances Measured at Fair Value on a Nonrecurring Basis
	During fiscal 2013 and 2012, Lakes measured certain of the Company’s assets and liabilities at fair value on a nonrecurring basis.
	Financing Facility - Effective November 1, 2013, Lakes amended the Financing Facility with Centennial Bank to reduce the interest rate from 10.5% to 5.5%. As a result of this amendment, it was determined that the original and new debt instruments were substantially different, and therefore the new debt instrument was recorded at its fair value of $11.4 million using Level 3 inputs. The fair value was determined using a discount rate of 10.5% and a term of 84 months. See note 13, Debt, for further discussion regarding the modification of the terms of the Financing Facility.
	Land held for sale – During fiscal 2012, land held for sale was measured on a nonrecurring basis at less than $0.1 million using unobservable (Level 3) inputs that utilized the market approach technique and reflected management’s estimates about the assumptions that market participants would use in pricing the asset. Significant inputs included recent transactions of comparable properties as well as consideration of its highest and best use.
	Property and equipment related to the acquisition of Rocky Gap – Property and equipment acquired in connection with the Company’s acquisition of the Rocky Gap Resort during the third quarter of 2012 were measured using unobservable (Level 3) inputs at a fair value of $6.2 million. The fair value of the building, site improvements, and furniture, fixtures and equipment were calculated using the cost approach. The cost approach computes the cost to replace the asset, less accrued depreciation resulting from physical deterioration, functional obsolescence and external obsolescence. The cost estimates for these assets were based on the guidelines provided by Marshall Valuation Services and Hotel Cost Estimating Guide 2012 published by HVS. See note 3, Rocky Gap Casino Resort, for further discussion regarding the acquisition of Rocky Gap’s property and equipment.
	Intangible assets related to the acquisition of Rocky Gap – The identified intangible assets acquired in connection with the Company’s acquisition of Rocky Gap during the third quarter of 2012 were measured using unobservable (Level 3) inputs at a fair value of $0.6 million. The fair value of the advance bookings was calculated using the excess earnings approach which is an application of the income approach and computes the present value of cash flows attributable to the associated future income stream. Significant inputs included advance revenue, related operating expense, sales and marketing expense avoided and a discount rate. The fair value of the memberships was calculated using the income approach with significant inputs including estimated attrition rate, revenue growth rate, and discount rate. See note 3, Rocky Gap Casino Resort, for further discussion regarding the acquisition of Rocky Gap’s intangible assets.
	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 December 29, 2013 (in thousands). There were no such financial instruments as of December 30, 2012.
			Fair Value		Fair Value
					Hierarchy
	Assets
	Commercial paper		$	21,993	Level 1
	Corporate bonds			27,106	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 December 29, 2013.
			Carrying Value,			Estimated Fair		Fair Value
			net of Current			Value		Hierarchy
			Portion
	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 third quarter of 2013 (see note 4, 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 9, 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%.
	Investment in unconsolidated investees - The fair value of the Company’s investment in unconsolidated investees was not estimated as of December 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 10, Investment in Rock Ohio Ventures, LLC and note 11, Investment in Dania Entertainment Holdings, LLC).
	Contract acquisition costs payable - The carrying amount of the liability approximated 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 14, Contract Acquisition Costs Payable).

Note_21_Commitments_and_Contin

Note 21. Commitments and Contingencies	12 Months Ended
	Dec. 29, 2013
Commitments and Contingencies Disclosure [Abstract]	'
Commitments and Contingencies Disclosure [Text Block]	'
	21.  Commitments and Contingencies
	Operating Lease with the Maryland Department of Natural ResourcesRelated 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. Rent expense associated with the Lease Agreement was $0.4 million and $0.1 million for fiscal 2013 and fiscal 2012, respectively.
	Future minimum lease payments under the Lease Agreement at December 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 December 29, 2013, Lakes has contributed approximately $21.0 million as required (see note 10, 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. Payment to Lakes in the event of such repurchase would be deferred and paid in accordance with the terms of the Rock Ohio Ventures First Amended and Restated Operating Agreement.
	Employment Agreements
	Lakes has entered into employment agreements with certain key employees of the Company. The agreements provide for certain benefits to the employee as well as severance if the employee is terminated without cause or due to a “constructive termination” as defined in the agreements. The severance amounts depend upon the term of the agreement and can be up to two years of base salary and two years of bonus calculated as the average bonus earned in the previous two years. If such termination occurs within three years of a change of control as defined in the agreements by the Company without cause or due to a constructive termination, the employee will receive a lump sum payment equal to two times the annual base salary and bonus/incentive compensation along with insurance costs, 401(k) matching contributions and certain other benefits. In the event the employee’s employment terminates for any reason, including death, disability, expiration of an initial term, non-renewal by the Company with or without cause, by the employee with notice, or due to constructive termination, all unvested stock options vest at the date of termination and remain exercisable for three years. The agreements provide for a base salary, bonus, stock options and other customary benefits.
	Quest Media Group, LLC Litigation
	In May 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”) 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 casino projects to Penn, 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 the discovery stage and Lakes has moved for dismissal of the lawsuit. No hearing on the motion has been set. Lakes believes the suit to be without merit and intends to vigorously defend itself in this lawsuit.
	Litigation Settlement
	Lakes entered into a Settlement and Mutual Releases Agreement (the “Settlement Agreement”) in October 2012 related to the lawsuit entitled WPT Enterprises, Inc., et al vs. Deloitte & Touche, LLP. The Settlement Agreement provided for payment to Lakes of $2.2 million, which was received in November 2012. This payment is recorded as other income in the Company’s consolidated statement of operations for fiscal 2012.
	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’ consolidated financial statements. Accordingly, no provision has been made with regard to these matters.

Note_22_Related_Party_Transact

Note 22. Related Party Transactions	12 Months Ended
	Dec. 29, 2013
Related Party Transactions [Abstract]	'
Related Party Transactions Disclosure [Text Block]	'
	22.  Related Party Transactions
	KAR Entities
	In 1999, Kean Argovitz Resorts — Jamul, LLC (“KAR-Jamul”) and KAR-Shingle Springs (together, the “KAR Entities”) held rights in development and management agreements for the Jamul and Shingle Springs casino projects and Lakes initially acquired interests in those casino projects by entering into joint ventures with the KAR Entities.
	In 2003, Lakes purchased the respective joint venture interests of the KAR Entities. In connection with the purchase transactions, Lakes entered into separate agreements with Kevin M. Kean and Jerry A. Argovitz, the two individual owners of the KAR Entities.
	During 2009, Mr. Kean elected to receive $1 million per year (prorated based on a 365 day year) as long as Lakes was managing the Red Hawk Casino during the remainder of the seven-year initial term of the management agreement with the Shingle Springs Tribe related to the Red Hawk Casino under the terms of his agreement with the Company. As a result of this election, Mr. Kean was not entitled to receive consulting fees equal to 15% of the management fees earned by the Company from the Red Hawk Casino operations. The payments to Mr. Kean were a cost of acquiring contract rights and were therefore recorded as an intangible asset (see note 9, Intangible and Other Assets Related to Indian Casino Projects), which were amortized through the end of the management agreement for the Red Hawk Casino which terminated on August 29, 2013. As of December 30, 2012, this obligation, which terminated with the termination of the management agreement, was included in contract acquisition costs payable (see note 14, Contract Acquisition Costs Payable).
	Lakes had previously made loans to Mr. Kean, of which $1.3 million were included in other assets in the accompanying consolidated balance sheet as of December 30, 2012. Mr. Kean agreed that 50% of the amounts payable to him under the agreement with Lakes be applied toward repayment of his indebtedness to Lakes. Approximately $0.3 million was applied to Mr. Kean’s indebtedness to Lakes during fiscal 2013. The remaining balance of $1.0 million was determined to be uncollectible and was impaired during fiscal 2013 and is included in impairments and other losses in the consolidated statement of operations for the period ended December 29, 2013.
	During 2009, Mr. Argovitz elected to receive $1 million per year (prorated based on a 365 day year) as long as Lakes was managing the Red Hawk Casino during the remainder of the seven-year initial term of the management agreement with the Shingle Springs Tribe related to the Red Hawk Casino under the terms of his agreement with the Company. As a result of this election, Mr. Argovitz was not entitled to obtain a 15% equity interest in the Company’s entity that held the rights to the management fees earned by the Company from the Red Hawk Casino operations. The payments to Mr. Argovitz were a cost of acquiring contract rights and therefore recorded as an intangible asset (see note 9, Intangible and Other Assets Related to Indian Casino Projects), which were amortized through the end of the management agreement for the Red Hawk Casino which terminated on August 29, 2013. As of December 30, 2012, this obligation, which terminated with the termination of the management agreement, was included in contract acquisition costs payable (see note 14, Contract Acquisition Costs Payable).
	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 was 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 third quarter of 2013.
	Transfer of Secured Note
	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 fiscal 2012 potential business development opportunity that Lakes decided not to pursue. The $250,000 note receivable, which originated in fiscal 2012, was adjusted to $150,000 and recorded as other current assets in the Company’s consolidated balance sheet 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_23_Segment_Information

Note 23. Segment Information	12 Months Ended
	Dec. 29, 2013
Segment Reporting [Abstract]	'
Segment Reporting Disclosure [Text Block]	'
	23.  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.
					Indian
		Rocky			Casino
		Gap			Projects		Other			Eliminations			Consolidated
	Fiscal 2013
	Net revenue	$	30.9		$	7.8	$	0.8		$	(0.7	)	$	38.8
	Management fee revenue – Rocky Gap		—			—		0.7			(0.7	)		—
	Management fee expense – Rocky Gap		(0.7	)		—		—			0.7			—
	Impairments and other losses		—			3.4		—			—			3.4
	Amortization of intangible assets related to Indian casino projects		—			0.7		—			—			0.7
	Depreciation and amortization expense		2.1			—		0.2			—			2.3
	Earnings (loss) from operations		(5.2	)		24.5		(5.9	)		—			13.4
	Interest expense		0.7			0.5		—			—			1.2
	Gain on modification of debt		1.7			—		—			—			1.7
	Total assets		34.4			—		112.9			—			147.3
	Capital expenditures		20.6			—		0.1			—			20.7
	Investment in unconsolidated investee		—			—		21			—			21
	Fiscal 2012
	Net revenue	$	3.2		$	7.7	$	0.1		$	—		$	11
	Impairments and other losses		1.2			1.8		1.5			—			4.5
	Amortization of intangible assets related to Indian casino projects		—			1.1		—			—			1.1
	Depreciation and amortization expense		0.5			—		0.2			—			0.7
	Earnings (loss) from operations		(2.7	)		4.4		(8.8	)		—			(7.1	)
	Interest expense		—			0.9		—			—			0.9
	Total assets		12			46.7		61			—			119.7
	Capital expenditures		8.7			—		—			—			8.7
	Investment in unconsolidated investee		—			—		20.2			—			20.2

Accounting_Policies_by_Policy_

Accounting Policies, by Policy (Policies)	12 Months Ended
	Dec. 29, 2013
Accounting Policies [Abstract]	'
Use of Estimates, Policy [Policy Text Block]	'
	Use of Estimates
	Preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates that affect the reported amounts of assets and liabilities and disclosures at the date of the financial statements and the reported amounts of net earnings during the reporting periods. Actual results could differ from those estimates. Significant estimates that are particularly susceptible to change materially within the next year relate to fair value measurements, income tax liabilities and deferred income tax asset valuation allowances.
Fiscal Period, Policy [Policy Text Block]	'
	Year End
	The Company has a 52- or 53-week accounting period ending on the Sunday closest to December 31 of each year. The Company’s fiscal years for the periods shown on the accompanying consolidated statements of operations ended on December 29, 2013 (“fiscal 2013”) and December 30, 2012 (“fiscal 2012”)
Basis of Accounting, Policy [Policy Text Block]	'
	Basis of Presentation
	The accompanying consolidated financial statements include the accounts of Lakes and its subsidiaries.
	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 10, Investment in Rock Ohio Ventures, LLC and note 11, Investment in Dania Entertainment Holdings, LLC.
Cash and Cash Equivalents, Policy [Policy Text Block]	'
	Cash and Cash Equivalents
	Cash and cash equivalents consist of highly-liquid investments with original maturities of three months or less. Although these balances may at times exceed the federal insured deposit limit, the Company believes such risk is mitigated by the quality of the institution holding such deposit.
Marketable Securities, Policy [Policy Text Block]	'
	Short-Term Investments and Concentrations of Credit Risk
	Short-term investments consist of commercial paper and corporate bonds which are classified as available-for-sale securities and are valued at current market value, with the resulting unrealized gains and losses, if any, excluded from earnings and reported, net of tax, as a separate component of shareholders' equity until realized. There were no net unrealized gains or losses as of December 29, 2013. All of the Company’s investments carry a rating by one or more of the nationally recognized statistical rating organizations. Any change in such rating agencies' approach to evaluating credit and assigning an opinion could negatively impact the fair value of the Company’s investments. Any impairment loss to reduce an investment's carrying amount to its fair market value is recognized in income when a decline in the fair market value of an individual security below its cost or carrying value is determined to be other than temporary.
Property, Plant and Equipment, Policy [Policy Text Block]	'
	Property and Equipment
	Property and equipment is stated at cost less accumulated depreciation. Depreciation of property and equipment is computed using the straight-line method over the following estimated useful lives:
	Building and site improvements (years)	5	-	40
	Furniture and equipment (years)	3	-	15
Long Term Assets Related To Indian Casino Projects Policy [Policy Text Block]	'
	Long-Term Assets Related to Indian Casino Projects
	Lakes had $46.2 million of long-term assets related to Indian casino projects recorded on its consolidated balance sheet as of December 30, 2012. Due to the August 2013 Debt Termination Agreement, and related Debt Payment and termination of the management agreement between Lakes and the Shingle Springs Tribe, there were no long-term assets related to Indian casino projects as of December 29, 2013.
	Notes Receivable
	When evaluating opportunities for potential Indian-owned casino development projects, Lakes has formal procedures that it follows before entering into agreements to provide financial support for the development of these projects. Lakes determines whether there is probable future economic benefit prior to recording any asset related to the Indian casino project. Lakes’ management initially evaluates several factors involving critical milestones that affect the probability of developing and operating a casino. Lakes had no development projects with Indian tribes as of December 29, 2013.
	Lakes accounted for its notes receivable from the tribes as in-substance structured notes. Under their terms, the notes did not become due and payable unless the projects were completed and operational, and distributable profits were available from their operations. However, in the event its development activity was terminated prior to completion, Lakes generally retained the right to collect in the event of completion by another developer. Because the stated rate of the notes receivable alone were not commensurate with the risk inherent in these projects (at least prior to commencement of operations), the estimated fair value of the notes receivable was generally less than the amount advanced. At the date of each advance, the difference between the estimated fair value of the note receivable and the actual amount advanced was recorded as an intangible asset, and the two assets were accounted for separately.
	Subsequent to its initial recording at estimated fair value, the note receivable portion of the advance was adjusted to its current estimated fair value at each balance sheet date until the casino opens using then current assumptions including casino opening dates, typical market discount rates, pre- and post-opening date interest rates, probabilities of the projects opening and financial models prepared by management. The notes receivable were not adjusted to a fair value estimate that exceeded the face value of the note plus accrued interest, if any. Due to uncertainties surrounding the projects, no interest income was recognized during the development period, but changes in estimated fair value of the notes receivable still held as of the balance sheet date were recorded as unrealized gains or losses in Lakes’ consolidated statement of operations.
	Upon opening of the casino, any difference between the then estimated fair value of the notes receivable and the amount contractually due under the notes was amortized into income using the effective interest method over the remaining term of the note. Notes receivable were stated at the amount of unpaid principal and were net of unearned discount and, if applicable, an allowance for impaired notes receivable.
	Lakes monitored the credit quality of notes receivable through reviews of the casino’s financial position, operating results and projected operating results that were available to Lakes in its capacity as manager of the casino. In addition, Lakes continuously monitored the economic, political, regulatory and competitive conditions that could have adversely impacted casinos’ projected operating results.
	Historically, notes receivable for open casinos were periodically evaluated for impairment pursuant to Accounting Standards Codification (“ASC”) 310, Receivables (“ASC 310”). Lakes considered a note receivable to be impaired when, based on current information and events, it was determined that Lakes would not be able to collect all amounts due according to the terms of the note receivable agreement. Subsequent to the initial impairment evaluation, Lakes continued to monitor the note receivable for any changes in expected cash flows and recognized those changes in accordance with ASC 310. Impairment was measured based on the present value of expected future cash flows discounted at the note receivable’s effective interest rate. Interest income for impaired notes receivable were accrued on the net carrying amount of the impaired note receivable under the effective interest method with significant changes to expected cash flows reflected in the impairment charge on notes receivable.
	Any allowance for impaired notes receivable was established through a charge to expense. Any note receivable principal considered to be uncollectible by management was charged against the allowance for impaired notes receivable.
	Lakes classified principal amounts expected to be received within the next fiscal year, if any, as current portion of notes receivable from casino projects on the consolidated balance sheets.
	Intangible Assets Related to Indian Casino Projects
	Historically, intangible assets related to the acquisition of the management, development, consulting or financing contracts were periodically evaluated for impairment based on the estimated cash flows from the respective contract on an undiscounted basis. In the event the carrying value of the intangible assets, in combination with the carrying value of other assets associated with the Indian casino projects described below, exceeded the undiscounted cash flow, an impairment charge was recorded. Such an impairment charge was measured based on the difference between the fair value and carrying value of the assets. Lakes amortized the intangible assets related to the acquisition of the management, development, consulting or financing contracts under the straight-line method over the lives of the contracts commencing when the related casino opened. In addition to the intangible asset associated with the cash advances to tribes described above, these assets included actual costs incurred to acquire Lakes’ interest in the projects from third parties.
	Management Fees Receivable and Other
	Other assets have historically included deferred management fees and interest due from the Shingle Springs Tribe and amounts due from related parties that are directly related to the development and opening of Lakes’ Indian casino projects.
Investment, Policy [Policy Text Block]	'
	Investments in Unconsolidated Investees
	Investments in an entity where the Company owns 20% or less of the voting stock of the entity and does not exercise significant influence over operating and financial policies of the entity are accounted for using the cost method.
	The Company has a policy in place to review its investments at least annually, to evaluate the accounting method and carrying value of its investments in unconsolidated investees. The Company's cost method investments are 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 investments. Lakes monitors the investments for impairment by considering all information available to the Company including the economic environment of the markets served by the properties; 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 the properties’ management; known or expected changes in ownership; and any other known significant factors relating to the businesses underlying the investments. If the Company believes that the carrying value of an investment is in excess of its estimated fair value, it is the Company’s policy to record an impairment charge to adjust the carrying value to the estimated fair value, if the impairment is considered other-than-temporary.
Intangible Assets, Finite-Lived, Policy [Policy Text Block]	'
	Gaming License
	The Company’s gaming license represents the right to conduct gaming in the State of Maryland. This intangible asset is subject to amortization as it has a definite life of 15 years. Amortization of the gaming license began on the date the gaming facility opened for public play, which was May 22, 2013. Lakes evaluates this intangible asset for impairment on at least a quarterly basis.
Land Held For Development Policy [Policy Text Block]	'
	Land Held for Development
	Included in land held for development is undeveloped land in California related to the Company’s previous involvement in a potential casino project with the Jamul Indian Village (“Jamul Tribe”) and undeveloped land in Oklahoma related to its previous involvement in a potential casino project with the Iowa Tribe of Oklahoma. Lakes evaluates these assets for impairment whenever events or changes in circumstances indicate that the carrying value of such assets may not be recoverable
Revenue Recognition, Loyalty Programs [Policy Text Block]	'
	Rewards Club Program
	Lakes has established a Rewards Club promotional program at Rocky Gap to encourage repeat business from frequent customers and patrons. Members earn points based on gaming activity and amounts spent on the purchase of rooms, food, beverage and resort activities. Such points can be redeemed for complimentary slot play and free goods and services at Rocky Gap’s hotel, restaurants, spa and golf course. Lakes records points redeemed for complimentary slot play as a reduction to gaming revenue and points redeemed for free goods and services as promotional allowances. The Rewards Club point accrual is included in current liabilities on Lakes’ consolidated balance sheet.
Revenue Recognition, Policy [Policy Text Block]	'
	Revenue Recognition and Promotional Allowances
	Revenue from the management, development, financing of and consulting with Indian-owned casino gaming facilities is recognized as it is earned pursuant to each respective agreement. Food, beverage, and retail revenues are recorded at the time of sale. Room revenue is recorded at the time of occupancy. Sales taxes and surcharges collected from guests and remitted to governmental authorities are presented on a net basis. Accounts receivable deemed uncollectible are charged off through a provision for uncollectible accounts. No material amounts were deemed uncollectible during fiscal 2013 and fiscal 2012.
	Gaming revenue, which is defined as the difference between gaming wins and losses, is recognized as wins and losses occur from gaming activities. 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 a promotional allowance. The estimated cost of providing such promotional allowances is included in gaming expenses.
Gaming Tax, Policy [Policy Text Block]	'
	Gaming Taxes
	Rocky Gap is subject to gaming taxes based on gross gaming revenues and also pays an annual flat tax based on the number of table games and VLTs in operation during the year. These gaming taxes are recorded as gaming expenses in the consolidated statements of operations. Total gaming taxes were $10.7 million for the twelve months ended December 29, 2013. There were no gaming taxes for the twelve months ended December 30, 2012.
Advertising Costs, Policy [Policy Text Block]	'
	Advertising Expenses
	The Company expenses advertising costs as incurred. Advertising expense, which is included in general and administrative expenses, was $2.0 million and $0.1 million for fiscal 2013 and fiscal 2012, respectively.
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	'
	Share-Based Compensation Expense
	Lakes has various share-based compensation programs, which provide for equity awards including stock options and restricted stock. Lakes uses the straight-line method to recognize compensation expense associated with share-based awards based on the fair value on the date of grant, net of the estimated forfeiture rate, if any. Expense is recognized over the requisite service period related to each award, which is the period between the grant date and the award’s stated vesting term. The fair value of stock options is estimated using the Black-Scholes option pricing model. All of Lakes’ stock compensation expense is recorded in selling, general and administrative expenses in the consolidated statements of operations. See note 16, Share-Based Compensation, for additional discussion.
Income Tax, Policy [Policy Text Block]	'
	Income Taxes
	The determination of the Company’s income tax-related account balances requires the exercise of significant judgment by management. Accordingly, the Company determines deferred tax assets and liabilities based upon the difference between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to affect taxable income. Management assesses the likelihood that deferred tax assets will be recovered from future taxable income and establishes a valuation allowance when management believes recovery is not likely.
	The Company records estimated penalties and interest related to income tax matters, including uncertain tax positions, if any, as a component of income tax expense.
Legal Costs, Policy [Policy Text Block]	'
	Litigation Costs
	The Company does not accrue for future litigation costs, if any, to be incurred in connection with outstanding litigation and other dispute matters but rather records such costs when the legal and other services are rendered.
New Accounting Pronouncements, Policy [Policy Text Block]	'
	New Accounting Standards
	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_2_Summary_of_Significant_1

Note 2. Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 29, 2013
Accounting Policies [Abstract]	'
Property, Plant and Equipment, Schedule of Significant Acquisitions and Disposals [Table Text Block]	'
	Building and site improvements (years)	5	-	40
	Furniture and equipment (years)	3	-	15

Note_3_Rocky_Gap_Casino_Resort1

Note 3. Rocky Gap Casino Resort (Tables)	12 Months Ended
	Dec. 29, 2013
Business Combinations [Abstract]	'
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	'
			Amount
	Building		$	2,788
	Site improvements			2,091
	Furniture and equipment			1,294
	Intangible assets			627
	Inventories			126
	Other assets			136
	Current liabilities assumed			(228	)
	Total purchase price		$	6,834
Schedule of Intangible Assets and Goodwill [Table Text Block]	'
		Useful Life (years)		Amount Assigned
	Advance bookings	1.4		$	179
	Memberships	25			448
	Total intangible assets			$	627
Schedule of Finite-Lived Intangible Assets [Table Text Block]	'
			December 29,			December 30,
			2013			2012
	Original cost		$	2,100		$	2,100
	Accumulated amortization			(85	)		—
			$	2,015		$	2,100
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	'
			2014			2015		2016		2017		2018		Thereafter
	Estimated amortization expense		$	140		$	140	$	140	$	140	$	140	$	1,315
Business Acquisition, Pro Forma Information [Table Text Block]	'
			Years Ended
			December 29,			December 30,
			2013			2012
						(Pro forma)
			(In thousands, except per-share data)
	Total net revenues		$	38,790		$	15,078
	Net earnings attributable to Lakes Entertainment, Inc.			18,651			2,062
	Earnings per share:
	Basic			0.7			0.08
	Diluted			0.7			0.08
	Weighted average common shares outstanding:
	Basic			26,483			26,438
	Diluted			26,689			26,439

Note_6_ShortTerm_Investments_T

Note 6. Short-Term Investments (Tables)	12 Months Ended
	Dec. 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	$	21,986	$	21,993	$	7
	Corporate bonds		27,113		27,106		(7	)
	Balances at December 29, 2013	$	49,099	$	49,099	$	—

Note_7_Property_and_Equipment_1

Note 7. Property and Equipment, net (Tables)	12 Months Ended
	Dec. 29, 2013
Property, Plant and Equipment [Abstract]	'
Property, Plant and Equipment [Table Text Block]	'
		December 29,			December 30,
		2013			2012
	Building and site improvements	$	24,611		$	11,497
	Furniture and equipment		12,370			3,228
	Construction in process		219			2,173
			37,200			16,898
	Less accumulated depreciation		(5,541	)		(3,619	)
		$	31,659		$	13,279

Note_8_LongTerm_Assets_Related1

Note 8. Long-Term Assets Related to Indian Casino Projects - Notes and Interest Receivable (Tables)	12 Months Ended
	Dec. 29, 2013
Long Term Assets Related To Indian Casino Projects Notes And Interest Receivable [Abstract]	'
Schedule of Receivables with Imputed Interest [Table Text Block]	'
		December 30,
		2012
	Transition loan	$	66,720
	Minimum guarantee payment advances		—
	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]	'
	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		(1,240	)
	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, December 29, 2013	$	—

Note_9_Intangible_and_Other_As1

Note 9. Intangible and Other Assets Related to Indian Casino Projects (Tables)	12 Months Ended
	Dec. 29, 2013
Intangible And Other Assets Related To Projects [Abstract]	'
Schedule of Intangible Assets [Text Block]	'
		Shingle			Jamul			Total
		Springs			Tribe (**)
		Tribe (*)
	Balance, January 1, 2012	$	4,184		$	—		$	4,184
	Allocation of advances		—			1,766			1,766
	Amortization		(1,057	)		—			(1,057	)
	Impairment losses		—			(1,766	)		(1,766	)
	Balance, December 30, 2012		3,127			—			3,127
	Allocation of advances		—			—			—
	Amortization		(716	)		—			(716	)
	Impairment losses		(2,411	)		(—	)		(2,411	)
	Balance, December 29, 2013	$	—		$	—		$	—

Note_13_Debt_Tables

Note 13. Debt (Tables)	12 Months Ended
	Dec. 29, 2013
Debt Disclosure [Abstract]	'
Schedule of Debt [Table Text Block]	'
	Financing Facility	$	13,315
	Capital lease obligations		182
	Total debt		13,497
	Less: current maturities		(1,744	)
	Less: unamortized debt discount, net of current portion		(1,432	)
	Long-term debt, net of current maturities and discount	$	10,321
Schedule of Maturities of Long-term Debt [Table Text Block]	'
	Fiscal years ending:
	2014	$	1,744
	2015		1,778
	2016		1,813
	2017		1,918
	2018		2,028
	Thereafter		4,216
		$	13,497

Note_15_Promotional_Allowances1

Note 15. Promotional Allowances (Tables)	12 Months Ended
	Dec. 29, 2013
Promotional Allowances [Abstract]	'
Estimated Retail Value for Promotional Allowances [Table Text Block]	'
		Year Ended
		December 29,		December 30,
		2013		2012
	Food and beverage	$	131	$	—
	Rooms		1,005		—
	Total promotional allowances	$	1,136	$	—
Cost of Promotional Allowances [Table Text Block]	'
		Year Ended
		December 29,		December 30,
		2013		2012
	Food and beverage	$	131	$	—
	Rooms		242		—
	Total promotional allowances	$	373	$	—

Note_16_ShareBased_Compensatio1

Note 16. Share-Based Compensation (Tables)	12 Months Ended
	Dec. 29, 2013
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	'
			Number of Common Shares
			Options			Exercisable		Available			Weighted-Average
			Outstandinge					for Grant			Exercise
											Price
	2013
	Balance at December 30, 2012			1,528,039			1,298,809		875,627		$	2.92
	Exercised			(280,466	)				—			2.76
	Forfeited/cancelled/expired			(106,751	)				106,751			3.12
	Granted			455,500					(455,500	)		3.09
	Balance at December 29, 2013			1,596,322			1,171,520		526,878			2.98
	2012
	Balance at January 1, 2012			1,644,639			1,155,347		874,627		$	2.92
	Restricted stock unit activity, net			—					—			—
	Forfeited/cancelled/expired			(116,600	)				1,000			2.88
	Granted			—					—			—
	Balance at December 30, 2012			1,528,039			1,298,809		875,627			2.92
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	'
	Expected dividend yield		–
	Risk-free interest rate	1.96	–	2.70%
	Expected term (in years)		10
	Expected volatility	39.32	–	43.78%
Schedule of Share-based Compensation, Restricted Stock Units Award Activity [Table Text Block]	'
			Restricted			Weighted-Average
			Stock Units			Grant-
						Date Fair Value
	2012
	Balance at January 1, 2012			38,337		$	3.25
	Vested			(38,337	)		3.25
	Forfeited			—			3.25
	Balance at December 30, 2012			—			3.25

Note_18_Income_Taxes_Tables

Note 18. Income Taxes (Tables)	12 Months Ended
	Dec. 29, 2013
Income Tax Disclosure [Abstract]	'
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	'
		For the Fiscal Year Ended
		2013			2012
	Current:
	Federal	$	—		$	(2,482	)
	State	—				18
			—			(2,464	)
	Deferred:
	Federal		—			—
	State		—			—
			—			—
	Total:	$	—		$	(2,464	)
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	'
		For the Fiscal Year Ended
		2013			2012
	Statutory federal tax rate		35	%		35	%
	State income taxes, net of federal income taxes		—			1.6
	Change in valuation allowance		(35.3	)		(373.8	)
	Permanent tax differences		0.3			5.5
	Other, net		—			6
			—	%		(325.7	)%
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	'
		December 29,			December 30,
		2013			2012
	Current deferred tax asset:
	Accruals and reserves	$	448		$	273
	Valuation allowances		(448	)		(273	)
		$	—		$	—
	Non-current deferred taxes:
	Development costs	$	3,848		$	3,863
	Deferred interest on notes receivable		1,121			6,995
	Unrealized losses on notes receivable		—			(9,360	)
	Allowance for impaired notes receivable		—			7,082
	Stock compensation expense		1,367			1,518
	Amortization and impairment of intangible assets		58			8,646
	Alternative minimum tax credit carryforward		919			919
	Net operating loss carryforwards		30,594			23,008
	Investment in unconsolidated investee		(3,172	)		(1,939	)
	Other		(699	)		130
	Valuation allowances		(34,036	)		(40,862	)
		$	—		$	—

Note_20_Financial_Instruments_1

Note 20. Financial Instruments and Fair Value Measurements (Tables)	12 Months Ended
	Dec. 29, 2013
As of December 29, 2013 [Member]	'
Note 20. Financial Instruments and Fair Value Measurements (Tables) [Line Items]	'
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	'
		Fair Value		Fair Value
				Hierarchy
	Assets
	Commercial paper	$	21,993	Level 1
	Corporate bonds		27,106	Level 1
As of December 30, 2012 [Member]	'
Note 20. Financial Instruments and Fair Value Measurements (Tables) [Line Items]	'
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	'
		Carrying Value,			Estimated Fair		Fair Value
		net of Current			Value		Hierarchy
		Portion
	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_21_Commitments_and_Contin1

Note 21. Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 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_23_Segment_Information_Ta

Note 23. Segment Information (Tables)	12 Months Ended
	Dec. 29, 2013
Segment Reporting [Abstract]	'
Schedule of Segment Reporting Information, by Segment [Table Text Block]	'
					Indian
		Rocky			Casino
		Gap			Projects		Other			Eliminations			Consolidated
	Fiscal 2013
	Net revenue	$	30.9		$	7.8	$	0.8		$	(0.7	)	$	38.8
	Management fee revenue – Rocky Gap		—			—		0.7			(0.7	)		—
	Management fee expense – Rocky Gap		(0.7	)		—		—			0.7			—
	Impairments and other losses		—			3.4		—			—			3.4
	Amortization of intangible assets related to Indian casino projects		—			0.7		—			—			0.7
	Depreciation and amortization expense		2.1			—		0.2			—			2.3
	Earnings (loss) from operations		(5.2	)		24.5		(5.9	)		—			13.4
	Interest expense		0.7			0.5		—			—			1.2
	Gain on modification of debt		1.7			—		—			—			1.7
	Total assets		34.4			—		112.9			—			147.3
	Capital expenditures		20.6			—		0.1			—			20.7
	Investment in unconsolidated investee		—			—		21			—			21
	Fiscal 2012
	Net revenue	$	3.2		$	7.7	$	0.1		$	—		$	11
	Impairments and other losses		1.2			1.8		1.5			—			4.5
	Amortization of intangible assets related to Indian casino projects		—			1.1		—			—			1.1
	Depreciation and amortization expense		0.5			—		0.2			—			0.7
	Earnings (loss) from operations		(2.7	)		4.4		(8.8	)		—			(7.1	)
	Interest expense		—			0.9		—			—			0.9
	Total assets		12			46.7		61			—			119.7
	Capital expenditures		8.7			—		—			—			8.7
	Investment in unconsolidated investee		—			—		20.2			—			20.2

Note_1_Nature_of_Business_Deta

Note 1. Nature of Business (Details) (USD $)	12 Months Ended				1 Months Ended	3 Months Ended	12 Months Ended	0 Months Ended	5 Months Ended
	Dec. 29, 2013	Dec. 30, 2012	Dec. 29, 2013	Dec. 30, 2012	Aug. 29, 2013	Sep. 29, 2013	Dec. 29, 2013	Aug. 03, 2012	Dec. 30, 2012	Dec. 30, 2012	Dec. 29, 2013
			Rock Ohio Ventures [Member]	Rock Ohio Ventures [Member]	Shingle Springs Tribe [Member]	Shingle Springs Tribe [Member]	Centennial Bank [Member]	Rocky Gap Resort [Member]	Rocky Gap Resort [Member]	Rocky Gap Resort [Member]	Rocky Gap Resort [Member]
							Rocky Gap Resort [Member]
Note 1. Nature of Business (Details) [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Payments to Acquire Businesses, Gross	'	'	'	'	'	'	'	$6,800,000	'	'	'
Construction and Development Costs	'	'	'	'	'	'	'	'	35,000,000	35,000,000	'
Proceeds from Lines of Credit	'	'	'	'	'	'	13,400,000	'	'	'	'
Line of Credit Facility, Amount Outstanding	13,315,000	'	'	'	'	'	'	'	'	'	13,300,000
Proceeds from Collection of Loans Receivable	'	'	'	'	57,100,000	'	'	'	'	'	'
Allowance for Doubtful Accounts Receivable, Recoveries	17,382,000	'	'	'	'	17,400,000	'	'	'	'	'
Notes, Loans and Financing Receivable, Net, Noncurrent	'	38,247,000	'	'	39,700,000	39,700,000	'	'	'	'	'
Notes, Loans and Financing Receivable, Gross, Noncurrent	'	4,786,000	'	'	69,700,000	69,700,000	'	'	'	'	'
Cost Method Investments	$20,997,000	$20,161,000	$21,000,000	$20,200,000	'	'	'	'	'	'	'
Cost Method Investments Ownership Percentage	'	'	10.00%	'	'	'	'	'	'	'	'

Note_2_Summary_of_Significant_2

Note 2. Summary of Significant Accounting Policies (Details) (USD $)

12 Months Ended

5 Months Ended

12 Months Ended

0 Months Ended

12 Months Ended

Dec. 29, 2013

Dec. 30, 2012

Dec. 29, 2013

Dec. 30, 2012

Dec. 30, 2012

Dec. 29, 2013

Dec. 30, 2012

Aug. 03, 2012

Aug. 03, 2012

Aug. 03, 2012

Dec. 30, 2012

Dec. 29, 2013

General and Administrative Expense [Member]

General and Administrative Expense [Member]

Rocky Gap Resort [Member]

Gaming Revenue [Member]

Gaming Revenue [Member]

Rocky Gap Resort [Member]

Rocky Gap Resort [Member]

Rocky Gap Resort [Member]

Rocky Gap Resort [Member]

Licensing Agreements [Member]

Advance Bookings [Member]

Memberships [Member]

Note 2. Summary of Significant Accounting Policies (Details) [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

Business Combinations Policy [Policy Text Block]

'

'

'

'

'

'

'

'

'

'

'

'

Acquisition Accounting

On August 3, 2012, Lakes acquired the assets of Rocky Gap for $6.8 million paid with cash on hand. Lakes completed its valuation procedures during fiscal 2012, and the resulting fair value of the acquired assets and assumed liabilities was recorded based upon the valuation of the business enterprise and Rocky Gap's tangible and intangible assets. Enterprise value allocation methodology requires management to make assumptions and apply judgment to estimate the fair value of acquired assets and assumed liabilities. If estimates or assumptions used to complete the enterprise valuation and estimates of the fair value of the acquired assets and assumed liabilities significantly differed from assumptions made, the resulting difference could materially affect the fair value of net assets.

The calculation of the fair value of the tangible assets, including the building, site improvements, and furniture, fixtures and equipment, utilized the cost approach, which was based on replacement cost of the assets.

The calculation of the fair value of the identified intangible assets was determined using cash flow models following the income approach. The calculation of the fair value of the advance bookings was determined using an excess earnings method, which is an application of the income approach and computes the present value of cash flows attributable to the associated future income stream. The determination of the fair value of memberships utilized the income approach and included projections of membership revenue, estimates of operating expenses associated with the memberships and a charge for the contributory assets. The net present value of the membership income was then calculated using a selected discount rate. As a result of the business combination and fair value analysis, Lakes recorded $0.2 million for advance bookings and $0.4 million for memberships. Goodwill or a gain from a bargain purchase was not recorded as the fair value of the acquired assets and assumed liabilities approximated the purchase price.

The application of the acquisition method of accounting guidance had the following effects on Lakes’ consolidated financial statements:

●

Lakes measured the fair value of identifiable assets and liabilities in accordance with required valuation recognition and measurement provisions; the application of such provisions resulted in recording the fair value of the assets acquired of $7.0 million and the fair value of the liabilities assumed of $0.2 million in the Company’s consolidated balance sheet as of August 3, 2012. In total, the assets of Rocky Gap acquired represented approximately 6% of the Company’s consolidated total assets as of December 30, 2012.

●

Lakes has reported the operating results of Rocky Gap in its consolidated statements of operations and cash flows for the period from August 3, 2012 through December 30, 2012. During this period, Lakes recorded $3.2 million in revenue and $(0.8) million in net loss from Rocky Gap’s operations.

Payments to Acquire Businesses, Gross

'

'

'

'

'

'

'

'

'

$6,800,000

'

'

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles

'

'

'

'

'

'

'

200,000

400,000

'

'

'

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets

'

'

'

'

'

'

'

'

'

7,000,000

'

'

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities

'

'

'

'

'

'

'

'

'

200,000

'

'

Acquired Assets As Percent Of Total Assets

'

'

'

'

'

'

'

'

'

'

6.00%

'

Revenues

39,926,000

10,952,000

'

'

3,200,000

'

'

'

'

'

'

'

Net Income (Loss) Attributable to Parent

18,651,000

3,221,000

'

'

-800,000

'

'

'

'

'

'

'

Long-term Assets Related to Projects

'

46,160,000

'

'

'

'

'

'

'

'

'

'

Finite-Lived Intangible Asset, Useful Life

'

'

'

'

'

'

'

'

'

'

'

'15 years

Gaming Tax Expense

'

'

'

'

'

10,700,000

0

'

'

'

'

'

Advertising Expense

'

'

$2,000,000

$100,000

'

'

'

'

'

'

'

'

Note_2_Summary_of_Significant_3

Note 2. Summary of Significant Accounting Policies (Details) - Property, Plant and Equipment, Estimated Useful Lives	12 Months Ended
	Dec. 29, 2013
Building and Building Improvements [Member] | Minimum [Member]	'
Significant Acquisitions and Disposals [Line Items]	'
Estimated useful lives	'5 years
Building and Building Improvements [Member] | Maximum [Member]	'
Significant Acquisitions and Disposals [Line Items]	'
Estimated useful lives	'40 years
Furniture and Equipment [Member] | Minimum [Member]	'
Significant Acquisitions and Disposals [Line Items]	'
Estimated useful lives	'3 years
Furniture and Equipment [Member] | Maximum [Member]	'
Significant Acquisitions and Disposals [Line Items]	'
Estimated useful lives	'15 years

Note_3_Rocky_Gap_Casino_Resort2

Note 3. Rocky Gap Casino Resort (Details) (USD $)	12 Months Ended		5 Months Ended	12 Months Ended		0 Months Ended	5 Months Ended	12 Months Ended
	Dec. 29, 2013	Dec. 30, 2012	Dec. 30, 2012	Dec. 29, 2013	Dec. 30, 2012	Aug. 03, 2012	Dec. 30, 2012	Dec. 29, 2013	Dec. 30, 2012
			Rocky Gap Resort [Member]	Rocky Gap Resort [Member]	Rocky Gap Resort [Member]	Rocky Gap Resort [Member]	Rocky Gap Resort [Member]	Licensing Agreements [Member]	Licensing Agreements [Member]
Note 3. Rocky Gap Casino Resort (Details) [Line Items]	'	'	'	'	'	'	'	'	'
Payments to Acquire Businesses, Gross	'	'	'	'	'	$6,800,000	'	'	'
Construction and Development Costs	'	'	'	'	'	'	35,000,000	'	'
Assets	147,261,000	119,722,000	12,000,000	34,400,000	12,000,000	'	'	'	'
Asset Impairment Charges	'	'	'	'	1,200,000	'	'	'	'
Amortization of Intangible Assets	$716,000	$1,056,000	$200,000	$100,000	'	'	'	$100,000	$0
Finite-Lived Intangible Asset, Useful Life	'	'	'	'	'	'	'	'15 years	'

Note_3_Rocky_Gap_Casino_Resort3

Note 3. Rocky Gap Casino Resort (Details) - Allocation of Purchanse Price to the Assets Acquired and Liabilities Assumed (USD $)	Dec. 29, 2013	Aug. 03, 2012
In Thousands, unless otherwise specified
Allocation of Purchanse Price to the Assets Acquired and Liabilities Assumed [Abstract]	'	'
Building	$2,788	'
Site improvements	2,091	'
Furniture and equipment	1,294	'
Intangible assets	627	627
Inventories	126	'
Other assets	136	'
Current liabilities assumed	-228	'
Total purchase price	$6,834	'

Note_3_Rocky_Gap_Casino_Resort4

Note 3. Rocky Gap Casino Resort (Details) - Summary of Intangible Assets by Category (USD $)	Dec. 29, 2013	Aug. 03, 2012	Aug. 03, 2012	Aug. 03, 2012
In Thousands, unless otherwise specified			Rocky Gap Resort [Member]	Rocky Gap Resort [Member]
			Advance Bookings [Member]	Memberships [Member]
Note 3. Rocky Gap Casino Resort (Details) - Summary of Intangible Assets by Category [Line Items]	'	'	'	'
Useful Life (years)	'	'	'1 year 146 days	'25 years
Amount Assigned	$627	$627	$179	$448

Note_3_Rocky_Gap_Casino_Resort5

Note 3. Rocky Gap Casino Resort (Details) - Gaming License (USD $)	Dec. 29, 2013	Dec. 30, 2012	Jan. 01, 2012
Finite-Lived Intangible Assets [Line Items]	'	'	'
Accumulated amortization	'	($2,100,000)	'
	0	3,127,000	4,184,000
Licensing Agreements [Member]	'	'	'
Finite-Lived Intangible Assets [Line Items]	'	'	'
Original cost	2,100,000	2,100,000	'
Accumulated amortization	-85,000	'	'
	$2,015,000	$2,100,000	'

Note_3_Rocky_Gap_Casino_Resort6

Note 3. Rocky Gap Casino Resort (Details) - Estimated Future Amortization Expense for Gaming License (Licensing Agreements [Member], USD $)	Dec. 29, 2013
In Thousands, unless otherwise specified
Licensing Agreements [Member]	'
Note 3. Rocky Gap Casino Resort (Details) - Estimated Future Amortization Expense for Gaming License [Line Items]	'
Estimated amortization expense	$140
Estimated amortization expense	140
Estimated amortization expense	140
Estimated amortization expense	140
Estimated amortization expense	140
Estimated amortization expense	$1,315

Note_3_Rocky_Gap_Casino_Resort7

Note 3. Rocky Gap Casino Resort (Details) - Unaudited Pro Forma Condensed Consolidated Financial Information (USD $)	12 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Dec. 29, 2013	Dec. 30, 2012
Note 3. Rocky Gap Casino Resort (Details) - Unaudited Pro Forma Condensed Consolidated Financial Information [Line Items]	'	'
Total net revenues	$38,790	$10,952
Net earnings attributable to Lakes Entertainment, Inc.	18,651	3,221
Earnings per share:	'	'
Basic	$0.70	$0.12
Diluted	$0.70	$0.12
Weighted average common shares outstanding:	'	'
Basic	26,483	'
Diluted	26,689	26,439
Pro Forma [Member] | Rocky Gap Resort [Member]	'	'
Note 3. Rocky Gap Casino Resort (Details) - Unaudited Pro Forma Condensed Consolidated Financial Information [Line Items]	'	'
Total net revenues	'	15,078
Net earnings attributable to Lakes Entertainment, Inc.	'	$2,062
Earnings per share:	'	'
Basic	'	$0.08
Diluted	'	$0.08
Weighted average common shares outstanding:	'	'
Basic	'	26,438
Diluted	'	26,439

Note_4_Debt_Termination_Agreem1

Note 4. Debt Termination Agreement with the Shingle Springs Tribe (Details) (USD $)	12 Months Ended			1 Months Ended	3 Months Ended
	Dec. 29, 2013	Dec. 30, 2012	Jan. 01, 2012	Aug. 29, 2013	Sep. 29, 2013
				Shingle Springs Tribe [Member]	Shingle Springs Tribe [Member]
Note 4. Debt Termination Agreement with the Shingle Springs Tribe (Details) [Line Items]	'	'	'	'	'
Proceeds from Collection of Loans Receivable	'	'	'	$57,100,000	'
Allowance for Doubtful Accounts Receivable, Recoveries	17,382,000	'	'	'	17,400,000
Notes, Loans and Financing Receivable, Net, Noncurrent	'	38,247,000	'	39,700,000	39,700,000
Notes, Loans and Financing Receivable, Gross, Current	'	'	'	'	69,700,000
Gains (Losses) on Extinguishment of Debt	3,752,000	'	'	'	3,800,000
Impairment of Intangible Assets, Finite-lived	2,411,000	1,766,000	'	'	2,400,000
Finite-Lived Intangible Assets, Net	$0	$3,127,000	$4,184,000	'	$0

Note_5_Termination_of_Jamul_De1

Note 5. Termination of Jamul Development Agreement (Details) (USD $)	Dec. 29, 2013	Dec. 30, 2012	Sep. 29, 2012	Sep. 29, 2012	Mar. 31, 2012	Dec. 30, 2012	Dec. 30, 2012	Dec. 29, 2013	Dec. 30, 2012	Mar. 31, 2012
			Intercreditor Agreement [Member]	Option Agreement [Member]	Impairment Charges [Member]	Impairment Charges [Member]	Impairment Charges [Member]	Jamul Tribe [Member]	Jamul Tribe [Member]	Jamul Tribe [Member]
			Jamul Tribe [Member]	Penn National [Member]	Jamul Tribe [Member]	Jamul Tribe [Member]	Jamul Tribe [Member]
Note 5. Termination of Jamul Development Agreement (Details) [Line Items]	'	'	'	'	'	'	'	'	'	'
Notes Receivable, Fair Value Disclosure	'	'	'	'	'	'	'	$0	$0	'
Accrued Advances on Notes Receivable	'	'	'	'	'	'	'	'	'	57,500,000
Advances on Notes Receivable	'	'	'	'	500,000	1,300,000	1,800,000	'	'	'
Notes, Loans and Financing Receivable, Gross, Noncurrent	'	4,786,000	60,000,000	'	'	'	'	'	'	'
Loans Receivable with Fixed Rates of Interest	'	'	0.0425	'	'	'	'	'	'	'
Land Available for Development	1,130,000	1,130,000	'	7,100,000	'	'	'	'	'	'
Land Available for Development, Inflation, Percent	'	'	'	1.00%	'	'	'	'	'	'
Annual Payment Option, Land Available for Development	'	'	'	$100,000	'	'	'	'	'	'

Note_6_ShortTerm_Investments_D

Note 6. Short-Term Investments (Details) (USD $)	Dec. 29, 2013	Dec. 30, 2012
Investments, Debt and Equity Securities [Abstract]	'	'
Short-term Investments	$49,099,000	$0

Note_6_ShortTerm_Investments_D1

Note 6. Short-Term Investments (Details) - Short-term Investments (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013
Note 6. Short-Term Investments (Details) - Short-term Investments [Line Items]	'
Amortized Cost	$49,099
Fiar Value	49,099
Unrealized Gain/(Loss)	0
Commercial Paper, Not Included with Cash and Cash Equivalents [Member]	'
Note 6. Short-Term Investments (Details) - Short-term Investments [Line Items]	'
Amortized Cost	21,986
Fiar Value	21,993
Unrealized Gain/(Loss)	7
Corporate Debt Securities [Member]	'
Note 6. Short-Term Investments (Details) - Short-term Investments [Line Items]	'
Amortized Cost	27,113
Fiar Value	27,106
Unrealized Gain/(Loss)	($7)

Note_7_Property_and_Equipment_2

Note 7. Property and Equipment, net (Details) - Property, Plant and Equipment, at Cost (USD $)	Dec. 29, 2013	Dec. 30, 2012
In Thousands, unless otherwise specified
Property, Plant and Equipment [Line Items]	'	'
Property, Plant and Equipment, Gross	$37,200	$16,898
Less accumulated depreciation	-5,541	-3,619
	31,659	13,279
Building and Building Improvements [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property, Plant and Equipment, Gross	24,611	11,497
Furniture and Fixtures [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property, Plant and Equipment, Gross	12,370	3,228
Construction in Progress [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property, Plant and Equipment, Gross	$219	$2,173

Note_8_LongTerm_Assets_Related2

Note 8. Long-Term Assets Related to Indian Casino Projects - Notes and Interest Receivable (Details) (USD $)	12 Months Ended		1 Months Ended	3 Months Ended
	Dec. 29, 2013	Dec. 30, 2012	Aug. 29, 2013	Sep. 29, 2013	Dec. 30, 2012
			Shingle Springs Tribe [Member]	Shingle Springs Tribe [Member]	Shingle Springs Tribe [Member]
Note 8. 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	'	'
Allowance for Doubtful Accounts Receivable, Recoveries	17,382,000	'	'	17,400,000	'
Notes, Loans and Financing Receivable, Net, Noncurrent	'	38,247,000	39,700,000	39,700,000	'
Notes, Loans and Financing Receivable, Gross, Noncurrent	'	$4,786,000	$69,700,000	$69,700,000	'

Note_8_LongTerm_Assets_Related3

Note 8. 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 $)	Dec. 29, 2013	Dec. 30, 2012	Jan. 01, 2012
In Thousands, unless otherwise specified
Table of Notes and Interest Receivable from the Shingle Springs Tribe [Abstract]	'	'	'
Transition loan	'	$66,720	'
Interest receivable	'	2,704	'
Unearned discount	'	-12,299	'
Allowance for impaired notes receivable	0	-18,878	-20,118
Total notes and interest receivable, net of discount and allowance	'	$38,247	'

Note_8_LongTerm_Assets_Related4

Note 8. Long-Term Assets Related to Indian Casino Projects - Notes and Interest Receivable (Details) - Table of Activity in the Allowance for Impaired Notes Receivable (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 29, 2013	Dec. 30, 2012
Table of Activity in the Allowance for Impaired Notes Receivable [Abstract]	'	'
Impairment charge on notes receivable	$18,878	$20,118
Impairment charge on notes receivable	0	0
Recoveries	-17,816	0
Charge-offs	0	0
Accretion included in interest income	-1,062	-1,240
Impairment charge on notes receivable	$0	$18,878

Note_9_Intangible_and_Other_As2

Note 9. Intangible and Other Assets Related to Indian Casino Projects (Details) (USD $)	Dec. 29, 2013	Dec. 30, 2012	Jan. 01, 2012	Aug. 29, 2013	Dec. 30, 2012	Sep. 29, 2013	Dec. 30, 2012
				Shingle Springs Tribe [Member]	Jamul Tribe [Member]	Shingle Springs Tribe [Member]	Shingle Springs Tribe [Member]
Note 9. Intangible and Other Assets Related to Indian Casino Projects (Details) [Line Items]	'	'	'	'	'	'	'
Finite-Lived Intangible Assets, Net	$0	$3,127,000	$4,184,000	$0	'	$0	'
Asset Impairment Charges	'	'	'	'	1,800,000	'	'
Other Receivables	'	'	'	'	'	$1,000,000	$4,800,000

Note_9_Intangible_and_Other_As3

Note 9. Intangible and Other Assets Related to Indian Casino Projects (Details) - Table of Intangible Assets Related to Shingle Springs Tribe (USD $)	12 Months Ended
	Dec. 29, 2013		Dec. 30, 2012
Note 9. Intangible and Other Assets Related to Indian Casino Projects (Details) - Table of Intangible Assets Related to Shingle Springs Tribe [Line Items]	'		'
Intangible assets	$3,127,000		$4,184,000
Allocation of advances	0		1,766,000
Amortization	-716,000		-1,056,000
Impairment charges	-2,411,000		-1,766,000
Intangible assets	0		3,127,000
Shingle Springs Tribe [Member]	'		'
Note 9. Intangible and Other Assets Related to Indian Casino Projects (Details) - Table of Intangible Assets Related to Shingle Springs Tribe [Line Items]	'		'
Intangible assets	3,127,000	[1]	4,184,000	[1]
Allocation of advances	0	[1]	0	[1]
Amortization	-716,000	[1]	-1,057,000	[1]
Impairment charges	-2,411,000	[1]	0	[1]
Intangible assets	0	[1]	3,127,000	[1]
Jamul Tribe [Member]	'		'
Note 9. Intangible and Other Assets Related to Indian Casino Projects (Details) - Table of Intangible Assets Related to Shingle Springs Tribe [Line Items]	'		'
Intangible assets	0	[2]	0	[2]
Allocation of advances	0	[2]	1,766,000	[2]
Amortization	0	[2]	0	[2]
Impairment charges	0	[2]	-1,766,000	[2]
Intangible assets	$0	[2]	$0	[2]
[1]	The intangible assets related to the Shingle Springs Tribe 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.
[2]	Lakes terminated the agreement with the Jamul Tribe in March 2012, and therefore recognized an impairment charge of $1.8 million in fiscal 2012 related to this project. The impairment losses are included in impairments and other losses in the consolidated statements of operations for fiscal 2012.

Note_10_Investment_in_Rock_Ohi1

Note 10. Investment in Rock Ohio Ventures, LLC (Details) (USD $)	Dec. 29, 2013	Dec. 30, 2012	Dec. 29, 2013	Jan. 01, 2012	Dec. 29, 2013	Dec. 29, 2013	Dec. 30, 2012
			Dania Entertainment Holdings [Member]	Dania Entertainment Center [Member]	Dania Entertainment Center [Member]	Rock Ohio Ventures [Member]	Rock Ohio Ventures [Member]
Note 10. Investment in Rock Ohio Ventures, LLC (Details) [Line Items]	'	'	'	'	'	'	'
Noncontrolling Interest, Ownership Percentage by Parent	'	'	'	'	'	10.00%	'
Cost Method Investments	$20,997,000	$20,161,000	'	'	'	$21,000,000	$20,200,000
Advances on Notes Receivable	'	'	'	4,000,000	'	'	'
Notes, Loans and Financing Receivable, Net, Current	'	'	'	$0	'	'	'
Investment Owned, Percent of Net Assets	'	'	20.00%	'	5.00%	'	'

Note_12_Land_Details

Note 12. Land (Details) (USD $)	Dec. 29, 2013	Dec. 30, 2012	Sep. 30, 2012
			Option Agreement [Member]
			Penn National [Member]
Note 12. Land (Details) [Line Items]	'	'	'
Land Available for Development	$1,130,000	$1,130,000	$7,100,000
Land Available for Development, Inflation, Percent	'	'	1.00%
Annual Payment Option, Land Available for Development	'	'	$100,000

Note_13_Debt_Details

Note 13. Debt (Details) (USD $)	1 Months Ended	3 Months Ended	12 Months Ended
	Dec. 29, 2013	Dec. 29, 2013	Dec. 29, 2013	Dec. 30, 2012	Nov. 01, 2013
Note 13. Debt (Details) [Line Items]	'	'	'	'	'
Line of Credit Facility, Amount Outstanding	$13,315,000	$13,315,000	$13,315,000	'	'
Gains (Losses) on Restructuring of Debt	'	'	1,658,000	'	'
	1,432,000	1,432,000	1,432,000	'	'
Scenario, Previously Reported [Member] | Centennial Bank [Member] | Financing Facility [Member]	'	'	'	'	'
Note 13. Debt (Details) [Line Items]	'	'	'	'	'
Line of Credit Facility, Interest Rate at Period End	'	'	'	'	10.50%
Rocky Gap Resort [Member]	'	'	'	'	'
Note 13. Debt (Details) [Line Items]	'	'	'	'	'
Required Investment In Project	17,500,000	17,500,000	17,500,000	'	'
Centennial Bank [Member] | Revolving Credit Facility [Member]	'	'	'	'	'
Note 13. Debt (Details) [Line Items]	'	'	'	'	'
Line of Credit Facility, Maximum Borrowing Capacity	8,000,000	8,000,000	8,000,000	'	'
Line of Credit Facility, Interest Rate at Period End	8.95%	8.95%	8.95%	'	'
Line of Credit Facility, Amount Outstanding	0	0	0	0	'
Centennial Bank [Member] | Financing Facility [Member]	'	'	'	'	'
Note 13. Debt (Details) [Line Items]	'	'	'	'	'
Line of Credit Facility, Maximum Borrowing Capacity	'	'	'	17,500,000	'
Line of Credit Facility, Interest Rate at Period End	'	'	'	'	5.50%
Line of Credit Facility, Amount Outstanding	13,300,000	13,300,000	13,300,000	0	'
Proceeds from Lines of Credit	'	'	13,400,000	0	'
Line of Credit Facility, Expiration Period	'84 months	'	'	'	'
Line of Credit Facility, Remaining Borrowing Capacity	'	'	'	'	4,100,000
Gains (Losses) on Restructuring of Debt	'	1,700,000	'	'	'
	2,000,000	2,000,000	2,000,000	'	'
Debt Issuance Cost	'	$300,000	'	'	'

Note_13_Debt_Details_Longterm_

Note 13. Debt (Details) - Long-term Debt (USD $)	Dec. 29, 2013
In Thousands, unless otherwise specified
Long-term Debt [Abstract]	'
Financing Facility	$13,315
Capital lease obligations	182
Total debt	13,497
Less: current maturities	-1,744
Less: unamortized debt discount, net of current portion	-1,432
Long-term debt, net of current maturities and discount	$10,321

Note_13_Debt_Details_Longterm_1

Note 13. Debt (Details) - Long-term Debt, Principal Payment Schedule (USD $)	Dec. 29, 2013
In Thousands, unless otherwise specified
Long-term Debt, Principal Payment Schedule [Abstract]	'
2014	$1,744
2015	1,778
2016	1,813
2017	1,918
2018	2,028
Thereafter	4,216
	$13,497

Note_14_Contract_Acquisition_C1

Note 14. Contract Acquisition Costs Payable (Details) (USD $)	12 Months Ended		3 Months Ended	12 Months Ended
	Dec. 29, 2013	Dec. 30, 2012	Sep. 29, 2013	Jan. 03, 2010	Dec. 30, 2012
			Red Hawk Casino [Member]	Red Hawk Casino [Member]	Red Hawk Casino [Member]
Note 14. Contract Acquisition Costs Payable (Details) [Line Items]	'	'	'	'	'
Related Party Transaction, Amounts of Transaction	'	'	'	$1,000,000	'
Related Party Remaining Repayment Term	'	'	'	'7 years	'
Contract Acquisition Costs Payable Net of Discount	'	3,302,000	'	'	4,600,000
Contract Acquisition Costs Payable Discount	'	'	'	'	1,400,000
Gains (Losses) on Extinguishment of Debt	$3,752,000	'	$3,800,000	'	'

Note_15_Promotional_Allowances2

Note 15. Promotional Allowances (Details) - Estimated Retail Value of Promotional Allowance (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 29, 2013
Note 15. Promotional Allowances (Details) - Estimated Retail Value of Promotional Allowance [Line Items]	'
Promotional Allowances	$1,136
Food and Beverage [Member]	'
Note 15. Promotional Allowances (Details) - Estimated Retail Value of Promotional Allowance [Line Items]	'
Promotional Allowances	131
Rooms [Member]	'
Note 15. Promotional Allowances (Details) - Estimated Retail Value of Promotional Allowance [Line Items]	'
Promotional Allowances	$1,005

Note_15_Promotional_Allowances3

Note 15. Promotional Allowances (Details) - Estimated Cost of Providing Promotional Allowances (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 29, 2013	Dec. 30, 2012
Note 15. Promotional Allowances (Details) - Estimated Cost of Providing Promotional Allowances [Line Items]	'	'
Food and beverage	$3,758	$955
Rooms	863	296
Total promotional allowances	373	'
Cost of Sales [Member]	'	'
Note 15. Promotional Allowances (Details) - Estimated Cost of Providing Promotional Allowances [Line Items]	'	'
Food and beverage	131	'
Rooms	$242	'

Note_16_ShareBased_Compensatio2

Note 16. Share-Based Compensation (Details) (USD $)	12 Months Ended			1 Months Ended
	Dec. 29, 2013	Dec. 30, 2012	Jan. 01, 2012	Jun. 30, 2007	Jun. 30, 2007	Jun. 30, 2007	Jun. 30, 2007	Dec. 29, 2013
				Stock Option And Compensation Plan Of 2007 [Member]	Stock Option And Compensation Plan Of 2007 [Member]	Stock Option And Compensation Plan Of 2007 [Member]	Stock Option And Compensation Plan Of 2007 [Member]	1998 Stock Option and Compensation Plan [Member]
				Vesting Period One [Member]	Vesting Period Two [Member]	Vesting Period Three [Member]
Note 16. Share-Based Compensation (Details) [Line Items]	'	'	'	'	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in Shares)	'	'	'	'	'	'	2,500,000	'
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	'	'	'	'3 years	'4 years	'5 years	'	'
Share Based Compensation Vested Options Exercisable Term	'	'	'	'	'	'	'10 years	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number (in Shares)	1,596,322	1,528,039	1,644,639	'	'	'	'	27,000
Share-based Compensation (in Dollars)	$478,000	$386,000	'	'	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate	0.00%	'	'	'	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in Shares)	455,500	0	'	'	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term	'6 years 255 days	'	'	'	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price (in Dollars per share)	$2.98	$2.92	$2.92	'	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value (in Dollars)	1,600,000	'	'	'	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price (in Dollars per share)	$2.94	'	'	'	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term	'5 years 292 days	'	'	'	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Intrinsic Value (in Dollars)	1,300,000	'	'	'	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value (in Dollars)	400,000	'	'	'	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period (in Shares)	280,466	0	'	'	'	'	'	'
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized (in Dollars)	'	$500,000	'	'	'	'	'	'
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	'2 years 36 days	'	'	'	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value (in Dollars per share)	$1.73	'	'	'	'	'	'	'

Note_16_ShareBased_Compensatio3

Note 16. Share-Based Compensation (Details) - Table of Lakesb Stock Option Activity (USD $)	12 Months Ended
	Dec. 29, 2013	Dec. 30, 2012
Table of Lakesb Stock Option Activity [Abstract]	'	'
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
Forfeited/cancelled/expired	-106,751	-116,600
Forfeited/cancelled/expired	'	1,000
Forfeited/cancelled/expired (in Dollars per share)	$3.12	$2.88
Exercised	-280,466	0
Exercised (in Dollars per share)	$2.76	'
Forfeited/cancelled/expired	-106,751	-116,600
Forfeited/cancelled/expired	106,751	116,600
Forfeited/cancelled/expired (in Dollars per share)	$3.12	$2.88
Options, Granted	455,500	0
Options Available for Grant	-455,500	'
Weighted-Average Exercise Price, Granted (in Dollars per share)	$3.09	'
Options Outstanding	1,596,322	1,528,039
Exercisable	1,171,520	1,298,809
Available for Grant	526,878	875,627
Weighted-Average Exercise Price (in Dollars per share)	$2.98	$2.92

Note_16_ShareBased_Compensatio4

Note 16. Share-Based Compensation (Details) - Fair Value of Stock Options Granted	12 Months Ended
	Dec. 29, 2013
Note 16. Share-Based Compensation (Details) - Fair Value of Stock Options Granted [Line Items]	'
Expected term (in years)	'10 years
Minimum [Member]	'
Note 16. Share-Based Compensation (Details) - Fair Value of Stock Options Granted [Line Items]	'
Risk-free interest rate	1.96%
Expected volatility	39.32%
Maximum [Member]	'
Note 16. Share-Based Compensation (Details) - Fair Value of Stock Options Granted [Line Items]	'
Risk-free interest rate	2.70%
Expected volatility	43.78%

Note_16_ShareBased_Compensatio5

Note 16. Share-Based Compensation (Details) - Table of Lakesb Restricted Stock Unit Activity (USD $)	12 Months Ended
	Dec. 29, 2012
2012	'
Balance at January 1, 2012	38,337
Balance at January 1, 2012	$3.25
Balance at December 30, 2012	0
Balance at December 30, 2012	$3.25
Vested	-38,337
Vested	$3.25
Forfeited	0
Forfeited	$3.25

Note_17_Earnings_per_Share_Det

Note 17. Earnings per Share (Details)	12 Months Ended
	Dec. 29, 2013	Dec. 30, 2012
Earnings per share [Abstract]	'	'
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	1,389,511	1,527,620

Note_18_Income_Taxes_Details

Note 18. Income Taxes (Details) (USD $)	Dec. 29, 2013
In Millions, unless otherwise specified
Income Tax Disclosure [Abstract]	'
Deferred Tax Assets, Operating Loss Carryforwards, Domestic	$72.30
Deferred Tax Assets, Operating Loss Carryforwards, State and Local	$96.50

Note_18_Income_Taxes_Details_C

Note 18. Income Taxes (Details) - Components of Income Tax Provision (Benefit) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 29, 2013	Dec. 30, 2012
Current:	'	'
Federal	$0	($2,482)
State	0	18
	0	-2,464
Deferred:	'	'
Federal	0	0
State	0	0
	0	0
Total:	$0	($2,464)

Note_18_Income_Taxes_Details_E

Note 18. Income Taxes (Details) - Effective Income Tax Rate Reconciliation	12 Months Ended
	Dec. 29, 2013	Dec. 30, 2012
Effective Income Tax Rate Reconciliation [Abstract]	'	'
Statutory federal tax rate	35.00%	35.00%
State income taxes, net of federal income taxes	'	1.60%
Change in valuation allowance	-35.30%	-373.80%
Permanent tax differences	0.30%	5.50%
Other, net	'	6.00%
	'	-325.70%

Note_18_Income_Taxes_Details_D

Note 18. Income Taxes (Details) - Deferred Tax Assets and Liabilities (USD $)	Dec. 29, 2013	Dec. 30, 2012
In Thousands, unless otherwise specified
Current deferred tax asset:	'	'
Accruals and reserves	$448	$273
Valuation allowances	-448	-273
	0	0
Non-current deferred taxes:	'	'
Development costs	3,848	3,863
Deferred interest on notes receivable	1,121	6,995
Unrealized losses on notes receivable	0	-9,360
Allowance for impaired notes receivable	0	7,082
Stock compensation expense	1,367	1,518
Amortization and impairment of intangible assets	58	8,646
Alternative minimum tax credit carryforward	919	919
Net operating loss carryforwards	30,594	23,008
Investment in unconsolidated investee	-3,172	-1,939
Other	-699	130
Valuation allowances	-34,036	-40,862
	$0	$0

Note_19_Employee_Retirement_Pl1

Note 19. Employee Retirement Plan (Details) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 29, 2013	Dec. 30, 2012
Compensation and Retirement Disclosure [Abstract]	'	'
Defined Contribution Plan, Maximum Annual Contributions Per Employee, Percent	4.00%	'
Defined Benefit Plan, Contributions by Employer	$0.10	$0.10
Defined Contribution Vesting Term	'5 years	'

Note_20_Financial_Instruments_2

Note 20. Financial Instruments and Fair Value Measurements (Details) (USD $)	12 Months Ended				12 Months Ended	0 Months Ended	1 Months Ended
	Dec. 29, 2013	Dec. 30, 2012	Nov. 01, 2013	Dec. 30, 2012	Dec. 30, 2012	Nov. 01, 2013	Dec. 29, 2013	Dec. 30, 2012	Dec. 30, 2012
			Scenario, Previously Reported [Member]	Contract Acquisition Cost [Member]	Shingle Springs Tribe [Member]	Centennial Bank [Member]	Centennial Bank [Member]	Rocky Gap Resort [Member]	Fair Value, Inputs, Level 3 [Member]
			Centennial Bank [Member]			Financing Facility [Member]	Financing Facility [Member]	Fair Value, Inputs, Level 3 [Member]
			Financing Facility [Member]
Note 20. Financial Instruments and Fair Value Measurements (Details) [Line Items]	'	'	'	'	'	'	'	'	'
Fair Value Measurements, Valuation Processes, Description	'three	'	'	'	'	'	'	'	'
Line of Credit Facility, Interest Rate at Period End	'	'	10.50%	'	'	5.50%	'	'	'
Lines of Credit, Fair Value Disclosure	'	'	'	'	'	$11,400,000	'	'	'
Fair Value Inputs, Discount Rate	'	19.50%	'	'	12.80%	10.50%	'	'	'
Fair Value Assumptions, Expected Term	'	'	'	'	'97 months	'	'84 months	'	'
Assets Held-for-sale, Long Lived	'	'	'	'	'	'	'	'	100,000
Property, Plant and Equipment, Gross	37,200,000	16,898,000	'	'	'	'	'	6,200,000	'
Finite-Lived Intangible Assets, Gross	'	'	'	'	'	'	'	600,000	'
Notes Receivable, Fair Value Disclosure	'	'	'	'	49,900,000	'	'	'	'
Fair Value Assumptions, Yield Adjustment	'	'	'	'	2.30%	'	'	'	'
Other Assets, Fair Value Disclosure	'	4,000,000	'	'	'	'	'	'	'
Contract Acquisition Costs Payable Fair Value	'	'	'	$4,600,000	'	'	'	'	'

Note_20_Financial_Instruments_3

Note 20. Financial Instruments and Fair Value Measurements (Details) - Table of Estimated Fair Value of Financial Instruments, Current Year (USD $)	Dec. 31, 2013	Dec. 29, 2013	Dec. 31, 2013	Dec. 29, 2013	Dec. 31, 2013
In Thousands, unless otherwise specified		Commercial Paper, Not Included with Cash and Cash Equivalents [Member]	Commercial Paper, Not Included with Cash and Cash Equivalents [Member]	Corporate Debt Securities [Member]	Corporate Debt Securities [Member]
		Fair Value, Inputs, Level 1 [Member]		Fair Value, Inputs, Level 1 [Member]
Note 20. Financial Instruments and Fair Value Measurements (Details) - Table of Estimated Fair Value of Financial Instruments, Current Year [Line Items]	'	'	'	'	'
Available for Sale Securities	$49,099	$21,993	$21,993	$27,106	$27,106

Note_20_Financial_Instruments_4

Note 20. Financial Instruments and Fair Value Measurements (Details) - Table of Estimated Fair Value of Financial Instruments, Previous Year (USD $)	Dec. 29, 2013	Dec. 30, 2012	Dec. 31, 2013	Dec. 31, 2013
In Thousands, unless otherwise specified			Reported Value Measurement [Member]	Estimate of Fair Value Measurement [Member]
			Fair Value, Inputs, Level 3 [Member]	Fair Value, Inputs, Level 3 [Member]
Note 20. Financial Instruments and Fair Value Measurements (Details) - Table of Estimated Fair Value of Financial Instruments, Previous Year [Line Items]	'	'	'	'
Shingle Springs notes and interest receivable	'	'	$38,247	$49,920
Other assets related to Indian casino projects	$24,677	$24,387	$4,786	$4,011

Note_21_Commitments_and_Contin2

Note 21. Commitments and Contingencies (Details) (USD $)

1 Months Ended

7 Months Ended

10 Months Ended

12 Months Ended

Nov. 30, 2012

Jul. 01, 2012

Dec. 29, 2013

Dec. 30, 2012

Dec. 29, 2013

Dec. 29, 2013

Dec. 29, 2013

Dec. 29, 2013

22-May-13

Dec. 29, 2013

Dec. 30, 2012

Dec. 29, 2013

Dec. 30, 2012

Per Room Per Night [Member]

Per Round of Golf [Member]

Gaming Revenue [Member]

Surcharge Revenue [Member]

Maryland DNR [Member]

Maryland DNR [Member]

Maryland DNR [Member]

Rock Ohio Ventures [Member]

Rock Ohio Ventures [Member]

Maryland DNR [Member]

Maryland DNR [Member]

Maryland DNR [Member]

Maryland DNR [Member]

Rocky Gap State Park [Member]

Rocky Gap State Park [Member]

Rocky Gap State Park [Member]

Rocky Gap State Park [Member]

Rocky Gap State Park [Member]

Rocky Gap State Park [Member]

Rocky Gap State Park [Member]

acre

Note 21. Commitments and Contingencies (Details) [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

Area of Real Estate Property (in Acres)

'

'

'

'

'

'

'

'

'

268

'

'

'

Lessee Leasing Arrangements, Operating Leases, Renewal Term

'

'

'

'

'

'

'

'

'

'20 years

'

'

'

Lessee Leasing Arrangements, Operating Leases, Term of Contract

'

'

'

'

'

'

'

'

'

'40 years

'

'

'

Operating Leases, Rent Expense

'

'

'

'

'

'

$275,000

$150,000

$150,000

$400,000

$100,000

'

'

Operating Leases, Income Statement, Percent Revenue, Percent

'

'

'

'

'

'

0.90%

'

'

'

'

'

'

Operating Lease, Lease Terms, Base Revenue

'

'

'

'

'

'

275,000

150,000

'

'

'

'

'

Operating Leases, Surcharge Revenue, Per Unit

'

'

'

'

3

1

'

'

'

'

'

'

'

Cost Method Investments Ownership Percentage

'

'

'

'

'

'

'

'

'

'

'

10.00%

'

Cost Method Investments

'

'

20,997,000

20,161,000

'

'

'

'

'

'

'

21,000,000

20,200,000

Cost Method Investment Future Investments Into Equity

'

'

'

'

'

'

'

'

'

'

'

4,100,000

'

Cost Method Investment Initial Payment

'

'

'

'

'

'

'

'

'

'

'

2,800,000

'

Loss Contingency, Damages Sought, Value

'

25,000

'

'

'

'

'

'

'

'

'

'

'

Litigation Settlement, Amount

$2,200,000

'

'

'

'

'

'

'

'

'

'

'

'

Note_21_Commitments_and_Contin3

Note 21. Commitments and Contingencies (Details) - Future Minimum Payments for Operating Lease (USD $)	Dec. 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_22_Related_Party_Transact1

Note 22. Related Party Transactions (Details) (USD $)	12 Months Ended				3 Months Ended	12 Months Ended		1 Months Ended
	Dec. 29, 2013	Dec. 29, 2013	Jan. 03, 2010	Dec. 30, 2012	Sep. 29, 2013	Dec. 30, 2012	Jan. 03, 2010	Mar. 31, 2013	Dec. 30, 2012
		Mr. Kean [Member]	Mr. Kean [Member]	Mr. Kean [Member]	Mr. Argovitz [Member]	Mr. Argovitz [Member]	Mr. Argovitz [Member]	Chief Executive Officer [Member]	Chief Executive Officer [Member]
Note 22. Related Party Transactions (Details) [Line Items]	'	'	'	'	'	'	'	'	'
Related Party Transaction, Amounts of Transaction	'	'	$1,000,000	'	'	'	$1,000,000	'	'
Related Party Remaining Repayment Term	'	'	'7 years	'	'	'	'7 years	'	'
Related Party Transaction, Rate	'	'	15.00%	'	'	'	15.00%	'	'
Due from Related Parties	'	'	'	1,300,000	'	'	'	'	'
Proceeds from Related Party Debt	'	300,000	'	'	'	'	'	'	'
Financing Receivable, Individually Evaluated for Impairment	'	1,000,000	'	'	'	'	'	'	100,000
Due to Related Parties	'	'	'	'	'	4,600,000	'	'	'
Amortization of Debt Discount (Premium)	'	'	'	'	'	1,400,000	'	'	'
Gains (Losses) on Extinguishment of Debt	3,752,000	'	'	'	3,800,000	'	'	'	'
Increase (Decrease) in Notes Receivables	'	'	'	'	'	'	'	-250,000	'
Proceeds from Sale of Notes Receivable	'	'	'	'	'	'	'	$150,000	'

Note_23_Segment_Information_De

Note 23. Segment Information (Details) - Table of Assets and Operations of Report Segments (USD $)	12 Months Ended				5 Months Ended	12 Months Ended
	Dec. 29, 2013	Dec. 30, 2012	Dec. 29, 2013	Dec. 30, 2012	Dec. 30, 2012	Dec. 29, 2013	Dec. 29, 2013	Dec. 30, 2012	Dec. 29, 2013	Dec. 30, 2012	Dec. 29, 2013
			Rocky Gap Resort [Member]	Rocky Gap Resort [Member]	Rocky Gap Resort [Member]	Rocky Gap Resort [Member]	Indian Casino Projects [Member]	Indian Casino Projects [Member]	Other Segments [Member]	Other Segments [Member]	Consolidation, Eliminations [Member]
			Operating Segments [Member]	Operating Segments [Member]			Operating Segments [Member]	Operating Segments [Member]	Operating Segments [Member]	Operating Segments [Member]
Fiscal 2013	'	'	'	'	'	'	'	'	'	'	'
Revenue	$38,790,000	$10,952,000	$30,900,000	$3,200,000	'	'	$7,800,000	$7,700,000	$800,000	$100,000	($700,000)
Management fee revenue b Rocky Gap	7,762,000	7,726,000	'	'	'	'	'	'	700,000	'	-700,000
Management fee expense b Rocky Gap	19,332,000	10,191,000	-700,000	'	'	'	'	'	'	'	700,000
Impairments and other losses	3,400,000	4,500,000	'	1,200,000	'	'	3,400,000	1,800,000	'	1,500,000	'
Amortization of intangible assets related to operating casinos	716,000	1,056,000	'	'	200,000	100,000	700,000	1,100,000	'	'	'
Depreciation expense	2,273,000	675,000	2,100,000	500,000	'	'	'	'	200,000	200,000	'
Earnings (loss) from operations	13,400,000	-7,100,000	-5,200,000	-2,700,000	'	'	24,500,000	4,400,000	-5,900,000	-8,800,000	'
Interest expense	1,200,000	900,000	700,000	'	'	'	500,000	900,000	'	'	'
Gain on modification of debt	1,658,000	'	1,700,000	'	'	'	'	'	'	'	'
Total assets	147,261,000	119,722,000	34,400,000	12,000,000	12,000,000	34,400,000	'	46,700,000	112,900,000	61,000,000	'
Capital expenditures	20,700,000	8,700,000	20,600,000	8,700,000	'	'	'	'	100,000	'	'
Investment in unconsolidated investees	$20,997,000	$20,161,000	'	'	'	'	'	'	$21,000,000	$20,200,000	'