Golden Entertainment (GDEN) 10-Q 9 Nov 17 2017 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2017	Nov. 06, 2017
Document And Entity Information [Abstract]
Entity Registrant Name	GOLDEN ENTERTAINMENT, INC.
Entity Central Index Key	1,071,255
Trading Symbol	gden
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding (in shares)		26,371,614
Document Type	10-Q
Document Period End Date	Sep. 30, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q3
Amendment Flag	false

Consolidated Balance Sheets (Un

Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Current assets
Cash and cash equivalents	$ 42,911	$ 46,898
Accounts receivable, net	9,117	6,697
Income taxes receivable	197	2,340
Prepaid expenses	11,937	9,761
Inventories	2,747	2,605
Other	1,656	1,346
Total current assets	68,565	69,647
Property and equipment, net	148,048	137,581
Other assets
Goodwill	105,655	105,655
Intangible assets, net	92,995	98,603
Deferred income taxes	10,760
Other	9,618	7,592
Total other assets	219,028	211,850
Total assets	435,641	419,078
Current liabilities
Current portion of long-term debt	13,932	15,752
Accounts payable	16,235	11,739
Accrued taxes, other than income taxes	959	3,024
Accrued payroll and related	4,705	3,478
Other accrued expenses	7,374	3,846
Total current liabilities	43,205	37,839
Long-term debt, net	158,889	167,690
Deferred income taxes		38
Other long-term obligations	2,991	4,085
Total liabilities	205,085	209,652
Commitments and contingencies (Note 10)
Shareholders' equity
Common stock, $.01 par value; authorized 100,000 shares; 22,325 and 22,232 common shares issued and outstanding, respectively	223	223
Additional paid-in capital	295,677	290,157
Accumulated deficit	(65,344)	(80,954)
Total shareholders' equity	230,556	209,426
Total liabilities and shareholders' equity	$ 435,641	$ 419,078

Consolidated Balance Sheets (U3

Consolidated Balance Sheets (Unaudited) (Parentheticals) - $ / shares	Sep. 30, 2017	Dec. 31, 2016
Statement Of Financial Position [Abstract]
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	100,000,000	100,000,000
Common stock, shares issued (in shares)	22,325,000	22,232,000
Common stock, shares outstanding (in shares)	22,325,000	22,232,000

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Revenues
Gaming	$ 92,215	$ 89,157	$ 278,386	$ 255,966
Food and beverage	15,572	14,404	47,030	41,846
Rooms	2,342	2,349	5,932	5,849
Other operating	3,619	3,298	10,697	8,589
Gross revenues	113,748	109,208	342,045	312,250
Less: Promotional allowances	(5,426)	(4,982)	(16,584)	(14,432)
Net revenues	108,322	104,226	325,461	297,818
Expenses
Gaming	65,364	65,261	197,175	184,293
Food and beverage	9,816	8,646	29,119	25,245
Rooms	558	355	1,178	920
Other operating	1,155	1,247	3,861	3,193
Selling, general and administrative	19,655	17,816	57,586	50,272
Acquisition and merger expenses	2,975	139	5,041	614
(Gain) loss on disposal of property and equipment	308	(344)	308	(344)
Gain on revaluation of contingent consideration	(1,719)		(1,719)
Preopening expenses	282	801	1,128	1,893
Depreciation and amortization	7,539	7,223	21,499	19,862
Total expenses	105,933	101,144	315,176	285,948
Income (loss) from operations	2,389	3,082	10,285	11,870
Non-operating income (expense)
Interest expense, net	(1,885)	(1,689)	(5,568)	(4,786)
Other, net				18
Total non-operating expense, net	(1,885)	(1,689)	(5,568)	(4,768)
Income (loss) before income tax benefit (provision)	504	1,393	4,717	7,102
Income tax benefit (provision)	8,051	(91)	10,893	(761)
Net income	$ 8,555	$ 1,302	$ 15,610	$ 6,341
Weighted-average common shares outstanding
Basic	22,266	22,221	22,280	22,103
Dilutive impact of stock options and restricted stock units	1,825	564	1,167	319
Diluted	24,091	22,785	23,447	22,422
Net income per share
Basic	$ 0.38	$ 0.06	$ 0.70	$ 0.29
Diluted	$ 0.36	$ 0.06	$ 0.67	$ 0.28

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Cash flows from operating activities
Net income	$ 15,610	$ 6,341
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	21,499	19,862
Amortization of debt issuance costs	561	538
Share-based compensation	5,352	2,509
(Gain) loss on disposal of property and equipment	308	(344)
Gain on revaluation of contingent consideration	(1,719)
Deferred income taxes	(10,798)	776
Other operating activities		(18)
Changes in operating assets and liabilities, net of acquisitions:
Accounts receivable	(1,419)	(973)
Income taxes receivable	2,142
Prepaid expenses	(2,209)	(2,916)
Inventories and other current assets	(455)	(90)
Other assets	(559)	(270)
Accounts payable and other accrued expenses	5,322	1,745
Accrued taxes, other than income taxes	(2,065)	(212)
Other liabilities	236	856
Net cash provided by operating activities	31,806	27,804
Cash flows from investing activities
Purchase of property and equipment	(18,383)	(24,208)
Deposit paid for asset purchase	(2,467)
Acquisition of businesses, net of cash acquired		(41,273)
Proceeds from disposal of property and equipment		400
Issuance of notes receivable		(107)
Other investing activities	(196)	(2,083)
Net cash used in investing activities	(21,046)	(67,271)
Cash flows from financing activities
Repayments of Revolving Credit Facility	(4,000)
Borrowings on Revolving Credit Facility	1,000
Repayments of Term Loans	(9,000)	(5,500)
Proceeds from Term Loans		40,000
Repayments of notes payable	(3,049)	(1,539)
Proceeds from leased equipment obligation	742	0
Dividends paid		(23,529)
Proceeds from issuance of common stock	168	1,778
Payments for debt issuance costs		(500)
Principal payments under capital leases	(608)	(457)
Net cash provided by (used in) financing activities	(14,747)	10,253
Cash and cash equivalents
Net decrease for the period	(3,987)	(29,214)
Balance, beginning of period	46,898	69,177
Balance, end of period	42,911	39,963
Supplemental cash flow disclosures
Cash paid interest	5,073	4,248
Non-cash investing and financing activities
Payables incurred for capital expenditures	4,317
Notes payable issued for property and equipment	717	345
Assets acquired under capital lease obligations	$ 3,015	2,597
Common stock issued in connection with acquisition		$ 500

Nature of Business and Basis of

Nature of Business and Basis of Presentation	9 Months Ended
	Sep. 30, 2017
Accounting Policies [Abstract]
Nature of Business and Basis of Presentation	Note 1 – Nature of Business and Basis of Presentation Overview Golden Entertainment, Inc. and its wholly owned subsidiaries (collectively, the “Company” or “Golden”) is a diversified group of gaming companies that focus on distributed gaming (including tavern gaming) and casino and resort operations. On October 20, 2017, the Company completed the acquisition of American Casino & Entertainment Properties, LLC (“American”), and the results of operations of American and its subsidiaries will be included in the Company’s results from and after such date. The Company’s common stock is traded on the NASDAQ Global Market, and the Company’s ticker symbol is “GDEN.” The Company conducts its business through two reportable operating segments: Distributed Gaming and Casinos. The Company’s Distributed Gaming segment involves the installation, maintenance and operation of gaming and amusement devices in certain strategic, high-traffic, non-casino locations (such as grocery stores, convenience stores, restaurants, bars, taverns, saloons and liquor stores) in Nevada and Montana, and the operation of traditional, branded taverns targeting local patrons, primarily in the greater Las Vegas, Nevada metropolitan area. The Company’s Casinos segment involves the operation of eight casino and resort properties in Nevada and Maryland, comprising the Stratosphere Casino, Hotel & Tower, Arizona Charlie’s Decatur and Arizona Charlie’s Boulder in Las Vegas, Nevada, the Aquarius Casino Resort in Laughlin, Nevada, the Rocky Gap Casino Resort in Flintstone, Maryland, and the Pahrump Nugget Hotel Casino, Gold Town Casino and Lakeside Casino & RV Park in Pahrump, Nevada. The casino properties in Las Vegas and Laughlin, Nevada were added to the Company’s casino portfolio in October 2017 as a result of the Company’s acquisition of American. Basis of Presentation The unaudited consolidated financial statements of the Company have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) applicable to interim financial information. Accordingly, certain information normally included in the annual financial statements prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) has been condensed and/or omitted. For further information, please refer to the audited consolidated financial statements of the Company for the year ended December 31, 2016 and the notes thereto included in the Company’s Annual Report on Form 10-K previously filed with the SEC. In the opinion of management, the accompanying unaudited consolidated financial statements contain all adjustments, which include only normal recurring adjustments, necessary to present fairly the Company’s results for the periods presented. Results for interim periods should not be considered indicative of the results to be expected for the full year. The accompanying unaudited consolidated financial statements include the accounts of the Company and its subsidiaries. All material intercompany accounts and transactions have been eliminated in consolidation. Certain minor reclassifications have been made to the prior year period amounts to conform to the current presentation. Additionally, in the current year there was a $6.1 million reclassification of year to date activity from other operating expense to gaming expense in the Company’s consolidated statement of operations. Net Income per Share For all periods, basic net income per share is calculated by dividing net income by the weighted-average common shares outstanding. Diluted net income per share in profitable periods reflects the effect of all potentially dilutive common shares outstanding by dividing net income by the weighted-average of all common and potentially dilutive shares outstanding. In the event of a net loss, diluted shares are not considered because of the anti-dilutive effect. New Accounting Pronouncements Changes to GAAP are established by the Financial Accounting Standards Board (“FASB”), in the form of Accounting Standards Updates (“ASUs”) to the FASB's Accounting Standards Codification. The Company considers the applicability and impact of all ASUs. While management continues to assess the possible impact on the Company's consolidated financial statements of the future adoption of new accounting standards that are not yet effective, management currently believes that the following new standards may have a material impact on the Company's financial statements and disclosures: In May 2017, the FASB issued ASU 2017-09, Compensation – Stock Compensation In January 2017, the FASB issued ASU 2017-04, Intangibles – Goodwill and Other In January 2017, the FASB issued ASU 2017-01, Business Combinations In February 2016, the FASB issued ASU 2016-02, Leases In May 2014, the FASB issued a comprehensive new revenue recognition model, ASU 2014-09, Revenue from Contracts with Customers The customer loyalty programs affect revenues from the Company’s four core business operations: gaming, food and beverage, rooms and other operations. Currently, the Company estimates the cost of fulfilling the redemption of player rewards, after consideration of breakage, based upon the cost of historical redemptions. Upon adoption of the new guidance, player rewards will no longer be recorded at cost, and a deferred revenue model will be used to account for the classification and timing of revenue recognized as well as the classification of related expenses when player rewards are redeemed. The Company expects that its current presentation which reflects revenues gross for complementary goods and services provided to guests, with a corresponding offsetting amount included in promotional allowances, will no longer be allowed. Instead, revenues will be allocated among its departmental classifications based on the relative standalone selling prices of the goods and services provided to guests. The Company currently anticipates that this methodology will result in a reduction of its reported gaming revenues by an amount equivalent to its reported promotional allowance revenues. No other recently issued accounting standards that are not yet effective have been identified that management believes are likely to have a material impact on the Company's financial statements.

Acquisitions

Acquisitions	9 Months Ended
	Sep. 30, 2017
Business Combinations [Abstract]
Acquisitions	Note 2 – Acquisitions American Acquisition Overview On October 20, 2017, subsequent to quarter end, the Company completed the acquisition of all of the outstanding equity interests of American from its former equity holders (the “American Acquisition”) for aggregate consideration consisting of $781.0 million in cash (subject to certain post-closing adjustments) and the issuance by the Company of 4,046,494 shares of its common stock to W2007/ACEP Holdings, LLC (“ACEP Holdings”), a former American equity holder. Of the cash consideration, $5.0 million is being held in escrow as security for satisfaction of the sellers’ post-closing working capital adjustment obligations in accordance with the purchase agreement governing the American Acquisition (the “Purchase Agreement”). At the closing of the American Acquisition, the Company entered into a stockholders agreement with ACEP Holdings that includes, among other things, a 90-day restriction on sales of the Company’s common stock by ACEP Holdings (subject to certain exceptions) and a standstill agreement. Also at the closing of the American Acquisition, the Company entered into a registration rights agreement with ACEP Holdings with respect to the shares of the Company’s common stock that were issued at the closing. American owns and operates four casino hotel properties in Nevada: the Stratosphere Casino, Hotel & Tower, Arizona Charlie’s Decatur and Arizona Charlie’s Boulder in Las Vegas, and the Aquarius Casino Resort in Laughlin. As of October 20, 2017, the American casino properties offered an aggregate of 3,865 slot machines, 89 table games and 4,896 hotel rooms. Acquisition Method of Accounting The American Acquisition will be accounted for under the acquisition method of accounting in accordance with ASC Topic 805, Business Combinations Refinancing In connection with the closing of the American Acquisition, the Company entered into two new credit agreements with respect to a $900.0 million senior secured first lien credit facility (consisting of $800.0 million in term loans and a $100.0 million revolving credit facility, which was undrawn at closing) and a $200.0 million senior secured second lien term loan facility. The Company used the net proceeds from the borrowings under these facilities at the closing primarily to fund the cash purchase price in the American Acquisition (a portion of which was used to repay American’s outstanding senior secured indebtedness), to refinance the Company’s outstanding senior secured indebtedness under its then-existing senior secured credit facility, and to pay certain transaction fees and expenses. See Note 5, Long-Term Debt Montana Acquisitions Overview On January 29, 2016, the Company completed the acquisition of approximately 1,100 gaming devices, as well as certain other non-gaming assets and the right to operate within certain locations (the “Initial Montana Acquisition”). The total consideration for the transaction was $20.1 million, including the issuance of $0.5 million of the Company’s common stock (comprising 50,252 shares at fair value at issuance of $9.95 per share). In connection with the Initial Montana Acquisition, the Company is required to pay the sellers contingent consideration of up to a total of $2.0 million in cash paid in four quarterly payments, which began in September 2017, subject to certain potential adjustments. See Note 9, Financial Instruments and Fair Value Measurements On April 22, 2016, the Company completed the acquisition of approximately 1,800 gaming devices, as well as amusement devices and certain other non-gaming assets and the right to operate within certain locations, from Amusement Services, LLC (the “Second Montana Acquisition”, and, together with the Initial Montana Acquisition, the “Montana Acquisitions”). The total consideration for the transaction was $25.7 million. Acquisition Method of Accounting The Company followed the acquisition method of accounting for the Montana Acquisitions per ASC 805 guidance. In accordance with ASC 805, the Company allocated the purchase price for each Montana Acquisition to the tangible and intangible assets acquired and liabilities assumed based on their fair values, which were determined primarily by management with assistance from third-party appraisals. The excess of the purchase prices over those fair values was recorded as goodwill. The allocation of the $20.1 million purchase price of the Initial Montana Acquisition was finalized in the first quarter of 2017 and as of the date of the acquisition was comprised of the following: (In thousands) Final Purchase Price Allocation Cash and cash equivalents $ 1,700 Property and equivalents 2,350 Intangible assets 14,400 Goodwill 1,680 Total acquired assets $ 20,130 The intangible assets acquired in the Initial Montana Acquisition and the related weighted-average useful lives of definite-lived intangible assets were as follows: (In thousands) Useful As Recorded, at Fair Value Customer relationships 15 years $ 9,800 Non-competition agreements 5 years 3,900 Trade name 4 years 500 Other 15 years 200 Total intangible assets acquired $ 14,400 The allocation of the $25.7 million purchase price of the Second Montana Acquisition was finalized in the second quarter of 2017 and as of the date of acquisition was comprised of the following: (In thousands) Final Purchase Price Allocation Cash and other current assets $ 404 Property and equipment 7,839 Intangible assets 11,400 Goodwill 6,013 Total acquired assets $ 25,656 The intangible assets acquired in the Second Montana Acquisition and the related weighted-average useful lives of definite-lived intangible assets were as follows: (In thousands) Useful As Recorded, at Fair Value Customer relationships 15 years $ 9,100 Non-competition agreements 5 years 1,800 Trade name 4 years 200 Other 15 years 300 Total intangible assets acquired $ 11,400 The goodwill recognized in the Montana Acquisitions was primarily attributable to potential expansion and future development of, and anticipated synergies from, the acquired businesses and is expected to be deductible for income tax purposes. The Company's estimation of the fair value of the assets acquired in the Montana Acquisitions as of the respective dates of the acquisitions was determined based on certain valuations and analyses. The Company reports the results of operations from each of the Montana Acquisitions, subsequent to their respective closing dates, within its Distributed Gaming segment. For each of the three months ended September 30, 2017 and 2016, net revenues from the Montana Acquisitions totaled $15.1 million. For the nine months ended September 30, 2017 and 2016, net revenues from the Montana Acquisitions totaled $45.7 million and $32.0 million, respectively. For each of the three months ended September 30, 2017 and 2016, there were no transaction-related costs for the Montana Acquisitions. For each of the nine months ended September 30, 2017 and 2016, transaction-related costs for the Montana Acquisitions totaled $0.2 million. All transaction-related costs for the Montana Acquisitions were included in preopening expenses. The Company may incur additional transaction-related costs related to the Montana Acquisitions in future periods. Pro forma information is not being presented as there is no practicable method to calculate pro forma earnings given that the Montana Acquisitions were asset purchases that represented only a component of the businesses of the sellers. As a result, historical financial information obtained would have required significant estimates.

Property and Equipment, Net

Property and Equipment, Net	9 Months Ended
	Sep. 30, 2017
Property Plant And Equipment [Abstract]
Property and Equipment, Net	Note 3 – Property and Equipment, Net The following table summarizes the components of property and equipment, net: (In thousands) September 30, 2017 December 31, 2016 Land $ 12,771 $ 12,470 Building and site improvements 88,685 77,515 Furniture and equipment 87,464 75,740 Construction in process 7,700 5,246 Property and equipment 196,620 170,971 Less: Accumulated depreciation (48,572 ) (33,390 ) Property and equipment, net $ 148,048 $ 137,581 Depreciation expense was $5.6 million and $5.3 million for the three months ended September 30, 2017 and 2016, respectively, and $15.7 million and $14.5 million for the nine months ended September 30, 2017 and 2016, respectively.

Goodwill and Intangible Assets,

Goodwill and Intangible Assets, Net	9 Months Ended
	Sep. 30, 2017
Goodwill And Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets, Net	Note 4 – Goodwill and Intangible Assets, Net Goodwill consisted of the following: (In thousands) September 30, 2017 December 31, 2016 Distributed Gaming $ 97,859 $ 97,859 Casinos 7,796 7,796 Total Goodwill $ 105,655 $ 105,655 Goodwill was acquired in connection with the 2015 acquisition of Sartini Gaming, Inc. through a merger transaction (the “Merger”), as well as the Montana Acquisitions. See Note 2, Acquisitions Intangible assets, net, consisted of the following: September 30, 2017 Weighted- Gross Average Life Carrying Cumulative Intangible (In thousands) Remaining Value Amortization Assets, Net Indefinite-lived intangible assets Gaming licenses Indefinite $ 960 $ — $ 960 Trade names Indefinite 12,200 — 12,200 Other Indefinite 185 — 185 13,345 — 13,345 Amortizing intangible assets Customer relationships 12.5 years 78,100 (11,015 ) 67,085 Player relationships 9.7 years 7,300 (1,392 ) 5,908 Gaming license 10.6 years 2,100 (613 ) 1,487 Non-compete agreements 3.2 years 6,000 (2,110 ) 3,890 Other 8.4 years 1,769 (489 ) 1,280 95,269 (15,619 ) 79,650 Balance, September 30, 2017 $ 108,614 $ (15,619 ) $ 92,995 December 31, 2016 Weighted- Gross Average Life Carrying Cumulative Intangible (In thousands) Remaining Value Amortization Assets, Net Indefinite-lived intangible assets Gaming licenses Indefinite $ 960 $ — $ 960 Trade names Indefinite 12,200 — 12,200 Other Indefinite 110 — 110 13,270 — 13,270 Amortizing intangible assets Customer relationships 13.2 years 78,100 (6,932 ) 71,168 Player relationships 10.4 years 7,300 (910 ) 6,390 Gaming license 11.4 years 2,100 (508 ) 1,592 Non-compete agreements 4.0 years 6,000 (1,168 ) 4,832 Other 9.5 years 1,648 (297 ) 1,351 95,148 (9,815 ) 85,333 Balance, December 31, 2016 $ 108,418 $ (9,815 ) $ 98,603 Total amortization expense related to intangible assets was $1.9 million and $2.0 million for the three months ended September 30, 2017 and 2016, respectively, and $5.8 million and $5.4 million for the nine months ended September 30, 2017 and 2016, respectively.

Long-Term Debt

Long-Term Debt	9 Months Ended
	Sep. 30, 2017
Debt Disclosure [Abstract]
Long-Term Debt	Note 5 – Long-Term Debt Long-term debt, net was comprised of the following: (In thousands) September 30, 2017 December 31, 2016 Term Loans $ 141,000 $ 150,000 Revolving Credit Facility 27,000 30,000 Capital lease obligations 5,120 1,970 Notes payable 1,445 3,777 Total long-term debt 174,565 185,747 Less: Unamortized debt issuance costs (1,744 ) (2,305 ) 172,821 183,442 Less: Current portion, net of unamortized debt issuance costs (13,932 ) (15,752 ) Long-term debt, net $ 158,889 $ 167,690 Senior Secured Credit Facilities As of September 30, 2017, the facilities under the Company’s credit agreement with Capital One, National Association (as administrative agent) and the lenders named therein (the “Former Credit Agreement”) consisted of $160.0 million in senior secured term loans, of which $141.0 million was outstanding at such date, and a $50.0 million revolving credit facility, with outstanding borrowings of $27.0 million at such date. The facilities were scheduled to mature on July 31, 2020. Borrowings under the Former Credit Agreement bore interest, at the Company’s option, at either (1) the highest of the federal funds rate plus 0.50%, the Eurodollar rate for a one-month interest period plus 1.00%, or the administrative agent’s prime rate as announced from time to time, or (2) the Eurodollar rate for the applicable interest period, plus in each case, an applicable margin based on the Company’s leverage ratio. For the nine months ended September 30, 2017, the weighted-average effective interest rate on the Company’s outstanding borrowings under the Former Credit Agreement was approximately 3.5%. On October 20, 2017, subsequent to quarter end, the Company entered into credit agreements with respect to a $900.0 million senior secured first lien credit facility (consisting of $800.0 million in term loans and a $100.0 million revolving credit facility) with JPMorgan Chase Bank, N.A. (as administrative agent and collateral agent), the lenders party thereto and the other entities party thereto (the “First Lien Facility”), and a $200.0 million senior secured second lien term loan facility with Credit Suisse AG, Cayman Islands Branch (as administrative agent and collateral agent), the lenders party thereto and the other entities party thereto (the “Second Lien Facility” and, together with the First Lien Facility, the “Credit Facilities”). The term loans under both Credit Facilities were fully drawn at closing; the revolving credit facility under the First Lien Facility was undrawn at closing. Proceeds from the term loan borrowings under the Credit Facilities at the closing were primarily used to fund the cash purchase price in the American Acquisition (a portion of which was used to repay American’s outstanding senior secured indebtedness), to refinance the Company’s outstanding senior secured indebtedness under the Former Credit Agreement, and to pay certain transaction fees and expenses. Borrowings under each of the Credit Facilities bear interest, at the Company’s option, at either (1) a base rate equal to the greatest of the federal funds rate plus 0.50%, the applicable administrative agent’s prime rate as announced from time to time, or the LIBOR rate for a one-month interest period plus 1.00%, subject to a floor of 1.75% (with respect to the term loans) or 1.00% (with respect to borrowings under the revolving credit facility) or (2) the LIBOR rate for the applicable interest period, subject to a floor of 0.75% (with respect to the term loans only), plus in each case, an applicable margin. The applicable margin for the term loans under the First Lien Facility is 2.00% for base rate loans and 3.00% for LIBOR rate loans. The applicable margin for borrowings under the revolving credit facility ranges from 1.50% to 2.00% for base rate loans and 2.50% to 3.00% for LIBOR rate loans, based on the Company’s net leverage ratio. The applicable margin for the term loans under the Second Lien Facility is 6.00% for base rate loans and 7.00% for LIBOR rate loans. The commitment fee for the revolving credit facility is payable quarterly at a rate of between 0.375% and 0.50%, depending on the Company’s net leverage ratio, and is accrued based on the average daily unused amount of the available revolving commitment. The revolving credit facility under the First Lien Facility matures on October 20, 2022, and the term loans under the First Lien Facility mature on October 20, 2024. The term loans under the First Lien Facility must be repaid in 27 quarterly installments of $2.0 million each, which commence in March 2018, followed by a final installment of $746.0 million at maturity. The term loans under the Second Lien Facility must be repaid in full at maturity on October 20, 2025. Borrowings under each of the Credit Facilities are guaranteed by each of the Company’s existing and future wholly owned domestic subsidiaries (other than certain insignificant or unrestricted subsidiaries), and are secured by substantially all of the present and future assets of the Company and the guarantors (subject to certain exceptions). Under the Credit Facilities, the Company and its restricted subsidiaries are subject to certain limitations, including limitations on their ability to: incur additional debt, grant liens, sell assets, make certain investments, pay dividends and make certain other restricted payments. In addition, the Company will be required to pay down the term loans under the Credit Facilities under certain circumstances if the Company or its restricted subsidiaries issue debt, sell assets, receive certain extraordinary receipts or generate excess cash flow (subject to exceptions). The revolving credit facility under the First Lien Facility contains a financial covenant regarding a maximum net leverage ratio that applies when borrowings under the revolving credit facility exceed 30% of the total revolving commitment. The Credit Facilities also prohibit the occurrence of a change of control, which includes the acquisition of beneficial ownership of 50% or more of the Company’s capital stock (other than by certain permitted holders, which include, among others, Blake L. Sartini, Lyle A. Berman, Neil I. Sell and certain affiliated entities). If the Company defaults under the Credit Facilities due to a covenant breach or otherwise, the lenders may be entitled to, among other things, require the immediate repayment of all outstanding amounts and sell the Company’s assets to satisfy the obligations thereunder.

Promotional Allowances

Promotional Allowances	9 Months Ended
	Sep. 30, 2017
Promotional Allowances [Abstract]
Promotional Allowances	Note 6 – Promotional Allowances The retail value of food and beverages, rooms and other services furnished to customers without charge, including coupons for discounts when redeemed, is included in gross revenues and then deducted as promotional allowances. The estimated retail value of the promotional allowances was as follows: Three Months Ended Nine Months Ended (In thousands) September 30, 2017 September 30, 2016 September 30, 2017 September 30, 2016 Food and beverage $ 4,538 $ 4,147 $ 14,243 $ 12,344 Rooms 700 678 1,860 1,637 Other 188 157 481 451 Total promotional allowances $ 5,426 $ 4,982 $ 16,584 $ 14,432 The estimated cost of providing these promotional allowances, which is primarily included in gaming expenses, was as follows: Three Months Ended Nine Months Ended (In thousands) September 30, 2017 September 30, 2016 September 30, 2017 September 30, 2016 Food and beverage $ 3,306 $ 3,270 $ 10,087 $ 9,373 Rooms 44 244 396 625 Other 86 88 202 304 Total estimated cost of promotional allowances $ 3,436 $ 3,602 $ 10,685 $ 10,302

Stock Incentive Plans and Share

Stock Incentive Plans and Share-Based Compensation	9 Months Ended
	Sep. 30, 2017
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Stock Incentive Plans and Share-Based Compensation	Note 7 – Stock Incentive Plans and Share-Based Compensation Overview On August 27, 2015, the Board of Directors of the Company approved the Golden Entertainment, Inc. 2015 Incentive Award Plan (the “2015 Plan”), which was approved by the Company’s shareholders at the Company’s 2016 annual meeting. The 2015 Plan authorizes the issuance of stock options, restricted stock, restricted stock units (“RSUs”), dividend equivalents, stock payment awards, stock appreciation rights, performance bonus awards and other incentive awards. The 2015 Plan authorizes the grant of awards to employees, non-employee directors and consultants of the Company and its subsidiaries. Options generally have a ten-year term. Except as provided in any employment agreement between the Company and the employee, if an employee is terminated (voluntarily or involuntarily), any unvested options as of the date of termination will be forfeited. The maximum number of shares of the Company’s common stock for which grants may be made under the 2015 Plan is 2.25 million shares, plus an annual increase on each January 1 during the ten-year term of the 2015 Plan equal to the lesser of 1.8 million shares, 4% of the total shares of the Company’s common stock outstanding (on an as-converted basis) and such smaller amount as may be determined by the Board in its sole discretion. In addition, the maximum aggregate number of shares of common stock that may be subject to awards granted to any one participant during a calendar year is 2.0 million shares. The annual increase on January 1, 2017 was 889,259 shares. The 2015 Plan provides that no stock option or stock appreciation right (even if vested) may be exercised prior to the earlier of August 1, 2018 or immediately prior to the consummation of a change in control of the Company that would result in an “ownership change” as defined in Section 382 of the Internal Revenue Code of 1986, as amended. There were 3,583,282 stock options outstanding under the 2015 Plan as of September 30, 2017, of which 1,223,611 had vested. As of September 30, 2017, a total of 289,390 shares of the Company’s common stock remained available for grants of awards under the 2015 Plan. In June 2007, the Company’s shareholders approved the 2007 Lakes Stock Option and Compensation Plan (the “2007 Plan”), which is authorized to grant a total of 1.25 million shares of the Company’s common stock. 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. There were 645,675 stock options outstanding under the 2007 Plan as of September 30, 2017, 388,040 of which had vested. As of September 30, 2017, no shares of the Company’s common stock remained available for grants of awards under the 2007 Plan. Stock Options The Company uses the Black-Scholes option pricing model to estimate the fair value and compensation cost associated with employee incentive stock options, which requires considerable judgment, including estimating stock price volatility, expected option life and forfeiture rates. The Company develops estimates based on historical data and market information, which can change significantly over time. There were no options granted in the three months ended September 30, 2017 and 977,570 options granted in the nine months ended September 30, 2017, respectively. The weighted-average grant date fair value in the nine months ended September 30, 2017 was $6.36 per share. There were 905,000 and 1,128,070 stock options granted in the three and nine months ended September 30, 2016, respectively, with weighted-average grant date fair values of $4.80 and $4.83 per share, respectively. Share-based compensation expense related to stock options was $1.4 million and $1.7 million for the three months ended September 30, 2017 and 2016, respectively, and $3.6 million and $2.5 million for the nine months ended September 30, 2017 and 2016, respectively. The following table summarizes the Company’s stock option activity during the nine months ended September 30, 2017 and 2016: Number of Common Shares Weighted- Options Available Average Outstanding Exercisable for Grant Exercise Price 2017 Balance at December 31, 2016 3,402,481 411,029 274,596 $ 9.02 Authorized — 889,259 — Granted 977,570 (977,570 ) 14.25 Exercised (22,989 ) — 7.36 Cancelled (128,105 ) 103,105 11.36 Balance at September 30, 2017 4,228,957 388,040 289,390 $ 10.17 2016 Balance at December 31, 2015 2,419,529 724,529 837,635 $ 8.16 Authorized — 874,709 — Granted 1,128,070 (1,128,070 ) 11.89 Options Subject to Anti-Dilutive Adjustments (2,337,643 ) — 8.75 Options Subject to Anti-Dilutive Adjustments 2,337,643 — 7.04 Exercised (310,656 ) — 5.73 Cancelled (10,000 ) 10,000 9.33 Balance at September 30, 2016 3,226,943 413,873 594,274 $ 8.57 As of September 30, 2017, the outstanding stock options had a weighted-average remaining contractual life of 7.6 years, weighted-average exercise price of $10.17 per share and an aggregate intrinsic value of $60.1 million. As of September 30, 2017, the outstanding exercisable stock options had a weighted-average remaining contractual life of 1.0 years, weighted-average exercise price of $4.33 per share and an aggregate intrinsic value of $7.8 million. There were 3,000 options exercised during the three months ended September 30, 2017. During the three months ended September 30, 2016, there were 15,700 options exercised. There were 22,989 and 310,656 options exercised during the nine months ended September 30, 2017 and 2016, respectively. The total intrinsic value of options exercised was $0.1 million during each of the three months ended September 30, 2017 and 2016, respectively. The total intrinsic value of options exercised was $0.1 million and $1.7 million for the nine months ended September 30, 2017 and 2016, respectively. The Company’s unrecognized share-based compensation expense related to stock options was approximately $12.5 million as of September 30, 2017, which is expected to be recognized over a weighted-average period of 2.7 years. The Company issues new shares of common stock upon the exercise of stock options. Restricted Stock Units There were 70,648 RSUs outstanding under the 2015 Plan as of September 30, 2017, none of which had vested. Share-based compensation expense related to RSUs was $0.2 million and $1.5 million for the three and nine months ended September 30, 2017, respectively. There was no RSU activity during the nine months ended September 30, 2016. As of September 30, 2017, there was approximately $0.1 million of total unrecognized share-based compensation expense related to unvested RSUs, all of which is expected to be recognized in 2017.

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2017
Income Tax Disclosure [Abstract]
Income Taxes	Note 8 – Income Taxes The Company’s effective tax rate was (231.33)% and 10.7% for the nine months ended September 30, 2017 and 2016, respectively. For the nine months ended September 30, 2017 and 2016, the effective tax rate differed from the federal tax rate of 35% due to the partial release of the valuation allowance for deferred tax assets and changes in the valuation allowance for deferred taxes, respectively. Income tax benefit was $10.9 million for the nine months ended September 30, 2017, which was attributed primarily to a partial release of valuation allowance. Income tax expense was $0.8 million for the nine months ended September 30, 2016, which was attributed primarily to tax amortization of indefinite-lived intangibles and measurement period adjustments to goodwill. Deferred tax assets are evaluated by considering historical levels of income, estimates of future taxable income and the impact of tax planning strategies. The Company's financial results include the reversal of a portion of the valuation allowance recorded against the deferred tax assets of the Company. This reversal resulted in the recognition of a $12.6 million income tax benefit for the nine months ended September 30, 2017. The Company has performed a continuing evaluation of its deferred tax asset valuation allowance on a quarterly basis. The Company concluded that, effective December 31, 2016, it is more likely than not that the Company will generate sufficient taxable income within the applicable net operating loss carry-forward periods to realize a portion of its deferred tax assets. This conclusion, and the resulting partial reversal of the deferred tax asset valuation allowance, is based upon consideration of several factors, including the Company's completion of eight consecutive quarters of profitability, its demonstrated ability in such quarters to meet or exceed budgets, and its forecast of future profitability. The Company's income taxes receivable was $0.2 million as of September 30, 2017, and $2.3 million as of December 31, 2016. The decrease in income taxes receivable was primarily due to the collection of a $2.2 million tax refund which was released in connection with the settlement of an IRS audit related to 2012 taxable losses carried back to a prior year. As of September 30, 2017, the Company had approximately $61.5 million of net operating loss carryforwards (“NOLs”) which begin to expire in 2032. These NOLs have the potential to be used to offset future ordinary taxable income and reduce future cash tax liabilities. However, in connection with the American Acquisition, the Company issued 4,046,494 shares of its common stock to ACEP Holdings at the closing of the transaction, which resulted in an “ownership change” under Section 382 that will generally limit the amount of NOLs the Company can utilize annually. Following an “ownership change” under Section 382, the amount of NOLs the Company can utilize in a given year is limited to an amount equal to the aggregate fair market value of the Company’s common stock immediately prior to the ownership change, multiplied by the long-term exempt interest rate in effect for the month of the ownership change. The Company estimates that the amount of NOLs that it will be able to utilize following the closing of the American Acquisition is limited to approximately $10.8 million annually. To help preserve the Company’s ability to utilize its NOLs, the Company previously entered into an Amended and Restated Rights Agreement with Wells Fargo Shareowner Services, a division of Wells Fargo Bank, National Association, as rights agent (the “Amended and Restated Rights Agreement”) to deter acquisitions of shares of the Company’s common stock that would result in a shareholder owning 4.99% or more of the Company’s common stock. In connection with its approval of the American Acquisition, the Company’s Board of Directors granted ACEP Holdings an exemption with respect to its acquisition of shares of common stock so that ACEP Holdings was an “exempt person” under the Amended and Restated Rights Agreement. On October 20, 2017, in connection with the completion of the American Acquisition, the Company entered into the First Amendment to the Amended and Restated Rights Agreement, which changed the final expiration date of the Amended and Restated Rights Agreement from July 31, 2018 to October 20, 2017 and caused the Amended and Restated Rights Agreement to expire on October 20, 2017. Also, the Company previously entered into an NOL Preservation Agreement with The Blake L. Sartini and Delise F. Sartini Family Trust (the “Sartini Trust”), Lyle A. Berman (a director and shareholder of the Company), as well as certain other shareholders of the Company affiliated with Mr. Berman or that are trusts for which Neil Sell, a director of the Company, serves as trustee. The NOL Preservation Agreement was intended to help minimize the risk of an “ownership change” under Section 382. On October 20, 2017, the Company, the Sartini Trust, Lyle A. Berman and the other investors that were parties to the NOL Preservation Agreement entered into an agreement terminating the NOL Preservation Agreement effective as of the closing of the American Acquisition.

Financial Instruments and Fair

Financial Instruments and Fair Value Measurements	9 Months Ended
	Sep. 30, 2017
Fair Value Disclosures [Abstract]
Financial Instruments and Fair Value Measurements	Note 9 – Financial Instruments and Fair Value Measurements Overview The authoritative accounting guidance for fair value measurements specifies a hierarchy of valuation techniques based on whether the inputs to those valuation techniques are observable or unobservable. Observable inputs reflect market data obtained from independent sources, while unobservable inputs reflect the Company's market assumptions. These inputs create the following fair value hierarchy: • 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. Financial assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. Thus, assets and liabilities categorized as Level 3 may be measured at fair value using inputs that are observable (Levels 1 and 2) and unobservable (Level 3). Management's assessment of the significance of a particular input to the fair value measurement requires judgment and may affect the valuation of assets and liabilities and their placement within the fair value hierarchy levels. Balances Measured at Fair Value For the Company’s cash and cash equivalents, accounts receivable and payable, short-term borrowings and accrued and other current liabilities, the carrying amounts approximate fair value because of the short duration of these financial instruments. As of September 30, 2017 and December 31, 2016, the fair value of the Company’s long-term debt approximated the carrying value based upon the Company’s expected borrowing rate for debt with similar remaining maturities and comparable risk. In connection with the Montana Acquisitions, the Company recognized the acquired assets at fair value. For the Initial Montana Acquisition, these amounts were finalized during the first quarter of 2017. The Second Montana Acquisition amounts were finalized during the second quarter of 2017. All amounts are recognized as Level 3 measurements due to the subjective nature of the unobservable inputs used to determine the fair values. Additionally, in connection with the Initial Montana Acquisition, the Company is required to pay the sellers contingent consideration of up to a total of $2.0 million in cash paid in four quarterly payments, which began in September 2017, subject to certain potential adjustments based upon the availability of certain gaming machines and, if applicable, the performance of replacement games. In the third quarter, the Company revalued the estimated fair value of the contingent consideration and recognized a gain on revaluation of contingent consideration of $1.7 million on the Company’s consolidated statement of operations. See Note 2, Acquisitions Balances Measured at Fair Value on a Non-Recurring Basis The identified intangible assets acquired in connection with the Initial Montana Acquisition and the Second Montana Acquisition have been valued using unobservable (Level 3) inputs at a fair value of $14.4 million and $11.4 million, respectively (see Note 2, Acquisitions The Company owns various parcels of developed and undeveloped land relating to its casinos in Pahrump, Nevada. The Company performs an impairment analysis on the land it owns at least quarterly and determined that no impairment had occurred as of September 30, 2017 and December 31, 2016.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2017
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 10 – Commitments and Contingencies Rent Expense and Future Minimum Lease Payments The Company leases its branded tavern locations, office headquarters building, equipment and vehicles under noncancelable operating leases that are not subject to contingent rents. The original terms of the current branded tavern location leases range from one to 15 years with various renewal options from one to 15 years. The Company has operating leases with related parties for certain of its tavern locations and its office headquarters building. See Note 12, Related Party Transactions Operating lease rental expense, which is calculated on a straight-line basis, net of surcharge revenue, associated with all operating leases was as follows: Three Months Ended Nine Months Ended (In thousands) September 30, 2017 September 30, 2016 September 30, 2017 September 30, 2016 Rent expense Space lease agreements 9,245 $ 10,284 $ 27,884 $ 30,730 Related party leases 469 468 1,550 1,873 Other operating leases 3,430 3,078 9,958 8,619 $ 13,144 $ 13,830 $ 39,392 $ 41,222 As of September 30, 2017, future minimum operating lease payments, excluding contingent rents, were as follows: Remainder (In thousands) 2017 2018 2019 2020 2021 Thereafter Total Minimum operating lease payments Space lease agreements $ 7,035 $ 27,300 $ 26,286 $ 6,653 $ 2,974 $ 1,845 $ 72,093 Related party leases 470 1,890 1,902 1,914 1,927 9,109 17,212 Other operating leases 3,083 11,629 10,903 10,717 9,948 88,481 134,761 $ 10,588 $ 40,819 $ 39,091 $ 19,284 $ 14,849 $ 99,435 $ 224,066 The current and long-term obligations under capital leases are included in “Current portion of long-term debt, net” and “Long-term debt, net,” respectively. The majority of the capital leases relate to vehicles with minimum lease payment terms of three to four years. During the first quarter of 2017, the Company entered into a capital lease agreement with a related party for one of its tavern locations. During the third quarter of 2017, the Company assigned this capital lease agreement to a non-related third party. See Note 12, Related Party Transactions As of September 30, 2017, future minimum capital lease payments, excluding contingent rents, were as follows: Remainder (In thousands) 2017 2018 2019 2020 2021 Thereafter Total Minimum capital lease payments Furniture and equipment $ 244 $ 1,059 $ 1,048 $ 913 $ 353 $ – $ 3,617 Building 38 150 150 150 150 1,751 2,389 Less: Amounts representing interest (886 ) Total obligations under capital leases $ 5,120 Participation and Revenue Share Agreements The Company also enters into gaming device placement contracts in the form of participation and revenue share agreements. Under revenue share agreements, the Company pays the business location a percentage of the gaming revenue generated from the Company’s gaming devices placed at the location, rather than a fixed monthly rental fee. Under participation agreements, the business location holds the applicable gaming license and retains a percentage of the gaming revenue that it generates from the Company’s gaming devices. During the three and nine months ended September 30, 2017, the total contingent payments recognized by the Company (recorded in gaming expenses) under revenue share and participation agreements were $35.4 million and $107.0 million, respectively, including $0.3 million and $0.8 million, respectively, under revenue share and participation agreements with related parties, as described in Note 12, Related Party Transactions . The Company also enters into amusement device and ATM placement contracts in the form of revenue share agreements. Under these revenue share agreements, the Company pays the business location a percentage of the non-gaming revenue generated from the Company’s amusement devices and ATMs placed at the location. During the three months ended September 30, 2017 and 2016, the total contingent payments recognized by the Company (recorded in other operating expenses) for amusement devices and ATMs under such agreements were $0.2 million and $0.3 million, respectively. During the nine months ended September 30, 2017 and 2016, the total contingent payments recognized by the Company (recorded in other operating expenses) for amusement devices and ATMs under such agreements were $1.0 million and $0.7 million, respectively. Employment Agreements The Company has entered into at-will employment agreements with each of the Company’s executive officers. Under each employment agreement, in addition to the executive’s annual base salary, the executive is entitled to participate in the Company’s incentive compensation programs applicable to executive officers of the Company. The executives are also eligible to participate in all health benefits, insurance programs, pension and retirement plans and other employee benefit and compensation arrangements. Each executive is also provided with other benefits as set forth in his employment agreement. In the event of a termination without “cause” or a “constructive termination” of the Company’s executive officers (as defined in their respective employment agreements), the Company could be liable for estimated severance payments of up to $6.1 million for Mr. Sartini, $1.9 million for Stephen A. Arcana, $1.9 million for Charles H. Protell, $1.6 million for Sean T. Higgins, $0.7 million for Blake L. Sartini II, and $0.4 million for Gary A. Vecchiarelli (assuming each officer’s respective annual salary and health benefit costs as of September 30, 2017 are the amounts in effect at the time of termination and excluding potential expense related to acceleration of stock options). Miscellaneous Legal Matters From time to time, the Company is involved in a variety of lawsuits, claims, investigations and other legal proceedings arising in the ordinary course of business for which the Company has recorded $1.5 million for claims as of the date of this filing. Although lawsuits, claims, investigations and other legal proceedings are inherently uncertain and their results cannot be predicted with certainty, the Company believes that the resolution of its currently pending matters will not have a material adverse effect on its business, financial condition, results of operations or liquidity. In addition, it is possible that an unfavorable resolution of one or more such proceedings could in the future materially and adversely affect the Company’s business, financial condition, results of operations or liquidity in a particular period. In February and April 2017, several former employees filed two separate purported class action lawsuits against the Company in the District Court of Clark County, Nevada, and on behalf of similarly situated individuals employed by the Company in the State of Nevada. The lawsuits allege the Company violated certain Nevada labor laws including payment of an hourly wage below the statutory minimum wage without providing a qualified health insurance plan and an associated failure to pay proper overtime compensation. The complaints seek, on behalf of the plaintiffs and members of the putative class, an unspecified amount of damages (including punitive damages), injunctive and equitable relief, and an award of attorneys’ fees, interest and costs. While legal proceedings are inherently unpredictable and no assurance can be given as to the ultimate outcome of these matters, based on management’s current understanding of the relevant facts and circumstances, the Company believes that these proceedings should not have a material adverse effect on the Company’s financial position, results of operations or cash flows.

Segment Information

Segment Information	9 Months Ended
	Sep. 30, 2017
Segment Reporting [Abstract]
Segment Information	Note 11 – Segment Information The Company conducts its business through two reportable operating segments: Distributed Gaming and Casinos. The Company’s Distributed Gaming segment involves the installation, maintenance and operation of gaming and amusement devices in certain strategic, high-traffic, non-casino locations (such as grocery stores, convenience stores, restaurants, bars, taverns, saloons and liquor stores) in Nevada and Montana, and the operation of traditional, branded taverns targeting local patrons, primarily in the greater Las Vegas, Nevada metropolitan area. The Company’s Casinos segment includes results of operations and assets related to Rocky Gap in Flintstone, Maryland and its three casino properties in Pahrump, Nevada for the periods cover by this report. The Corporate and Other segment includes the Company’s cash and cash equivalents and corporate overhead. Costs recorded in the Corporate and Other segment have not been allocated to the Company’s reportable operating segments because these costs are not easily allocable and to do so would not be practical. Results of Operations - Segment Net Income (Loss), Net Revenues and Adjusted EBITDA The Company evaluated its segments’ profitability based upon Adjusted EBITDA, which represents earnings before interest expense and other non-operating income (expense), income taxes, depreciation and amortization, preopening expenses, acquisition and merger expenses, class action litigation expense, share-based compensation expense, executive severance and sign-on bonuses, gain on revaluation of contingent consideration, impairments and other gains and losses, as applicable. The following tables set forth, for the periods indicated, certain operating data for the Company’s segments, and reconciles Adjusted EBITDA to net income (loss): Three Months Ended September 30, 2017 (In thousands) Distributed Gaming Casinos Corporate and Other Consolidated Net revenues $ 80,746 $ 27,484 $ 92 $ 108,322 Adjusted EBITDA 11,169 8,928 (5,024 ) 15,073 Acquisition expenses — — (2,975 ) (2,975 ) Share-based compensation — — (1,603 ) (1,603 ) Loss on disposal of property and equipment (272 ) (35 ) (1 ) (308 ) Gain on revaluation of contingent consideration 1,719 — — 1,719 Preopening expenses (121 ) — (161 ) (282 ) Class action litigation expenses — — (1,530 ) (1,530 ) Sign-on bonuses — — (166 ) (166 ) Depreciation and amortization (4,937 ) (2,202 ) (400 ) (7,539 ) Income (loss) from operations 7,558 6,691 (11,860 ) 2,389 Non-operating income (expense) Interest expense, net (41 ) (5 ) (1,839 ) (1,885 ) Total non-operating expense, net (41 ) (5 ) (1,839 ) (1,885 ) Income (loss) before income tax benefit 7,517 6,686 (13,699 ) 504 Income tax benefit — — 8,051 8,051 Net income (loss) $ 7,517 $ 6,686 $ (5,648 ) $ 8,555 Three Months Ended September 30, 2016 (In thousands) Distributed Gaming Casinos Corporate and Other Consolidated Net revenues $ 78,253 $ 25,909 $ 64 $ 104,226 Adjusted EBITDA 10,483 6,511 (4,439 ) 12,555 Merger expenses — — (139 ) (139 ) Share-based compensation — — (1,654 ) (1,654 ) Gain on disposal of property and equipment 14 — 330 344 Preopening expenses (666 ) — (135 ) (801 ) Depreciation and amortization (4,871 ) (2,034 ) (318 ) (7,223 ) Income (loss) from operations 4,960 4,477 (6,355 ) 3,082 Non-operating income (expense) Interest expense, net (43 ) (3 ) (1,643 ) (1,689 ) Total non-operating expense, net (43 ) (3 ) (1,643 ) (1,689 ) Income (loss) before income tax provision 4,917 4,474 (7,998 ) 1,393 Income tax provision (60 ) — (31 ) (91 ) Net income (loss) $ 4,857 $ 4,474 $ (8,029 ) $ 1,302 Nine Months Ended September 30, 2017 (In thousands) Distributed Gaming Casinos Corporate and Other Consolidated Net revenues $ 247,192 $ 78,002 $ 267 $ 325,461 Adjusted EBITDA 37,753 22,164 (16,272 ) 43,645 Acquisition expenses — — (5,041 ) (5,041 ) Share-based compensation — — (5,352 ) (5,352 ) Loss on disposal of property and equipment (272 ) (35 ) (1 ) (308 ) Gain on revaluation of contingent consideration 1,719 — — 1,719 Preopening expenses (730 ) — (398 ) (1,128 ) Class action litigation expenses — — (1,585 ) (1,585 ) Sign-on bonuses — — (166 ) (166 ) Depreciation and amortization (14,513 ) (5,798 ) (1,188 ) (21,499 ) Income (loss) from operations 23,957 16,331 (30,003 ) 10,285 Non-operating income (expense) Interest expense, net (361 ) 34 (5,241 ) (5,568 ) Total non-operating income (expense), net (361 ) 34 (5,241 ) (5,568 ) Income (loss) before income tax benefit 23,596 16,365 (35,244 ) 4,717 Income tax benefit — — 10,893 10,893 Net income (loss) $ 23,596 $ 16,365 $ (24,351 ) $ 15,610 Nine Months Ended September 30, 2016 (In thousands) Distributed Gaming Casinos Corporate and Other Consolidated Net revenues $ 224,602 $ 73,031 $ 185 $ 297,818 Adjusted EBITDA 32,065 18,118 (13,779 ) 36,404 Merger expenses — — (614 ) (614 ) Share-based compensation — — (2,509 ) (2,509 ) Gain on disposal of property and equipment 14 — 330 344 Preopening expenses (1,655 ) — (238 ) (1,893 ) Depreciation and amortization (13,166 ) (5,720 ) (976 ) (19,862 ) Income (loss) from operations 17,258 12,398 (17,786 ) 11,870 Non-operating income (expense) Interest expense, net (118 ) (4 ) (4,664 ) (4,786 ) Other, net — — 18 18 Total non-operating expense, net (118 ) (4 ) (4,646 ) (4,768 ) Income (loss) before income tax provision 17,140 12,394 (22,432 ) 7,102 Income tax provision (60 ) — (701 ) (761 ) Net income (loss) $ 17,080 $ 12,394 $ (23,133 ) $ 6,341 Total Segment Assets The Company's assets by segment consisted of the following amounts: (In thousands) Distributed Gaming Casinos Corporate and Other Eliminations Consolidated Balance at September 30, 2017 $ 298,734 $ 109,352 $ 80,953 $ (53,398 ) $ 435,641 Balance at December 31, 2016 $ 294,822 $ 108,418 $ 69,236 $ (53,398 ) $ 419,078

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2017
Related Party Transactions [Abstract]
Related Party Transactions	Note 12 – Related Party Transactions As of September 30, 2017, the Company leased its office headquarters building and two tavern locations from a company 33% beneficially owned by Blake L. Sartini, 5% owned by a trust for the benefit of Mr. Sartini’s immediate family members (including Blake L. Sartini, II) for which Mr. Sartini serves as trustee, and 3% beneficially owned by Stephen A. Arcana, and leased one tavern location, from companies controlled by Mr. Sartini through a trust for the benefit of Mr. Sartini’s immediate family members (including Blake L. Sartini, II) for which Mr. Sartini serves as trustee. We had two related party tavern locations, of which one was sold in July of the third quarter to a non-related third party. The lease for the Company’s office headquarters building expires on July 31, 2025. The rent expense for the office headquarters building was $0.3 million during each of the three months ended September 30, 2017 and 2016. The rent expense for the office headquarters building was $0.9 million and $0.8 million during the nine months ended September 30, 2017 and 2016, respectively. There was no amount owed by the Company with respect to such lease as of September 30, 2017. The leases for the tavern locations have remaining terms of up to 10 years. The rent expense for the tavern locations was $0.2 million and $0.3 million during the three months ended September 30, 2017 and 2016, respectively, and $0.7 million and $1.0 million during the nine months ended September 30, 2017 and 2016, respectively. There was no amount owed by the Company with respect to such leases as of September 30, 2017. Additionally, a portion of the office headquarters building was sublet to a company owned or controlled by Mr. Sartini through February 28, 2017. There was zero and less than $0.1 million of rental income for the three months ended September 30, 2017 and 2016, respectively. Rental income for the sublet portion of the office headquarters building during each of the nine months ended September 30, 2017 and 2016 was less than $0.1 million. Mr. Sartini serves as the Chairman of the Board, President and Chief Executive Officer of the Company and is co-trustee of the Sartini Trust, which is a significant shareholder of the Company. Mr. Arcana serves as the Executive Vice President and Chief Operating Officer of the Company. All of these related party lease agreements were in place prior to the consummation of the Merger, other than two lease agreements entered into in 2016. In April 2016, the Audit Committee of the Board of Directors approved the Company’s entering into an aircraft timesharing agreement between the Company and Sartini Enterprises, Inc., a company controlled by Mr. Sartini. Pursuant to the agreement, the Company will reimburse Sartini Enterprises, Inc. for direct costs and expenses incurred by Company employees traveling on Company business on the private aircraft owned by Sartini Enterprises Inc. In June 2017, the Audit Committee approved the Company’s entering into a second aircraft timesharing agreement between the Company and Sartini Enterprises, Inc. on similar terms for a private aircraft leased by Sartini Enterprises Inc. During each of the three months ended September 30, 2017 and 2016, the Company paid less than $0.1 million under the aircraft timesharing agreements. During the nine months ended September 30, 2017 and 2016, the Company paid $0.1 million and less than $0.1 million, respectively, under the aircraft timesharing agreements. As of September 30, 2017, there was no amount owed by the Company under the aircraft timesharing agreements. Mr. Sartini’s son, Blake L. Sartini, II (“Mr. Sartini II”), serves as Senior Vice President of Distributed Gaming of the Company. Mr. Sartini II has an employment agreement that was approved by both the Audit Committee and Compensation Committee of the Board of Directors, which was amended and restated in March 2017. The amended and restated employment agreement provides for an annual base salary of $375,000, of which approximately $267,000 was earned during the nine months ended September 30, 2017. Additionally, Mr. Sartini II is eligible for a target annual bonus equal to 50% of his base salary. Mr. Sartini II also participates in the Company's equity award and benefit programs. In 2017, Mr. Sartini II received a grant of 75,000 options to purchase the Company’s common stock with an exercise price of $13.50 per share, which stock options will vest over a four-year period (but pursuant to the 2015 Plan such stock options may not be exercised prior to August 1, 2018 except in limited circumstances). One of the distributed gaming locations at which the Company’s gaming devices are located is owned in part by Sean T. Higgins, who serves as the Company’s Chief Legal Officer and Executive Vice President of Development, Compliance and Government Affairs. This arrangement was in place prior to Mr. Higgins joining the Company on March 28, 2016. Net revenues and gaming expenses recorded by the Company from the use of the Company’s gaming devices at this location during the period in which the agreement was with a related party were each $0.3 million during the three months ended September 30, 2017 and were $0.3 million and $0.2 million, respectively, during the three months ended September 30, 2016 . during the nine months ended September 30, 2016. Three of the distributed gaming locations at which the Company’s gaming devices are located are owned in part by the spouse of Matthew W. Flandermeyer, the former Executive Vice President and Chief Financial Officer of the Company. Net revenues and gaming expenses recorded by the Company from the use of the Company’s gaming devices at these three locations were $0.3 million and $0.2 million, respectively, during the three months ended September 30, 2016 and $1.1 million and $1.0 million, respectively, during the nine months ended September 30, 2016. Mr. Flandermeyer ceased to be an employee of the Company and a related party in November 2016. The gaming expenses recorded by the Company represent amounts retained by the counterparty (with respect to the two locations that are subject to participation agreements) or paid to the counterparty (with respect to the location that is subject to a revenue share agreement) from the operation of the gaming devices. All of the agreements were in place prior to the consummation of the Merger. One distributed gaming location at which the Company’s gaming devices are located was owned in part by Terrence L. Wright, who serves on the Board of Directors of the Company, who divested his interest in such distributed gaming location in March 2016. Net revenues and gaming expenses recorded by the Company from the use of the Company’s gaming devices at this location during the period in which the agreement was with a related party were each $0.1 million during the nine months ended September 30, 2016. This agreement was in place prior to the consummation of the Merger. In connection with the Merger, Lyle A. Berman, who serves on the Board of the Directors of the Company, entered into a three-year consulting agreement with the Company that pays his wholly owned consulting firm $200,000 annually, plus reimbu payable by the Company . Additionally, in connection with the Merger, Timothy J. Cope, who serves on the Board of Directors of the Company, entered into a short-term consulting agreement for the period from July 31, 2015 to April 1, 2016 under which Mr. Cope was paid a total of $140,000, plus reimbursement of certain health insurance costs. Expenses recorded by the Company for the agreement with Mr. Cope were $0.1 million for the nine months ended September 30, 2016.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2017
Subsequent Events [Abstract]
Subsequent Events	Note 13 – Subsequent Events The Company has evaluated all events or transactions that occurred after September 30, 2017. During this period, up to the filing date, the Company did not identify any additional subsequent events, other than the American Acquisition disclosed in Note 2, Acquisitions, Acquisitions Long-Term Debt

Nature of Business and Basis 19

Nature of Business and Basis of Presentation (Policies)	9 Months Ended
	Sep. 30, 2017
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The unaudited consolidated financial statements of the Company have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) applicable to interim financial information. Accordingly, certain information normally included in the annual financial statements prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) has been condensed and/or omitted. For further information, please refer to the audited consolidated financial statements of the Company for the year ended December 31, 2016 and the notes thereto included in the Company’s Annual Report on Form 10-K previously filed with the SEC. In the opinion of management, the accompanying unaudited consolidated financial statements contain all adjustments, which include only normal recurring adjustments, necessary to present fairly the Company’s results for the periods presented. Results for interim periods should not be considered indicative of the results to be expected for the full year. The accompanying unaudited consolidated financial statements include the accounts of the Company and its subsidiaries. All material intercompany accounts and transactions have been eliminated in consolidation. Certain minor reclassifications have been made to the prior year period amounts to conform to the current presentation. Additionally, in the current year there was a $6.1 million reclassification of year to date activity from other operating expense to gaming expense in the Company’s consolidated statement of operations.
Net Income per Share	Net Income per Share For all periods, basic net income per share is calculated by dividing net income by the weighted-average common shares outstanding. Diluted net income per share in profitable periods reflects the effect of all potentially dilutive common shares outstanding by dividing net income by the weighted-average of all common and potentially dilutive shares outstanding. In the event of a net loss, diluted shares are not considered because of the anti-dilutive effect.
New Accounting Pronouncements	New Accounting Pronouncements Changes to GAAP are established by the Financial Accounting Standards Board (“FASB”), in the form of Accounting Standards Updates (“ASUs”) to the FASB's Accounting Standards Codification. The Company considers the applicability and impact of all ASUs. While management continues to assess the possible impact on the Company's consolidated financial statements of the future adoption of new accounting standards that are not yet effective, management currently believes that the following new standards may have a material impact on the Company's financial statements and disclosures: In May 2017, the FASB issued ASU 2017-09, Compensation – Stock Compensation In January 2017, the FASB issued ASU 2017-04, Intangibles – Goodwill and Other In January 2017, the FASB issued ASU 2017-01, Business Combinations In February 2016, the FASB issued ASU 2016-02, Leases In May 2014, the FASB issued a comprehensive new revenue recognition model, ASU 2014-09, Revenue from Contracts with Customers The customer loyalty programs affect revenues from the Company’s four core business operations: gaming, food and beverage, rooms and other operations. Currently, the Company estimates the cost of fulfilling the redemption of player rewards, after consideration of breakage, based upon the cost of historical redemptions. Upon adoption of the new guidance, player rewards will no longer be recorded at cost, and a deferred revenue model will be used to account for the classification and timing of revenue recognized as well as the classification of related expenses when player rewards are redeemed. The Company expects that its current presentation which reflects revenues gross for complementary goods and services provided to guests, with a corresponding offsetting amount included in promotional allowances, will no longer be allowed. Instead, revenues will be allocated among its departmental classifications based on the relative standalone selling prices of the goods and services provided to guests. The Company currently anticipates that this methodology will result in a reduction of its reported gaming revenues by an amount equivalent to its reported promotional allowance revenues. No other recently issued accounting standards that are not yet effective have been identified that management believes are likely to have a material impact on the Company's financial statements.

Acquisitions (Tables)

Acquisitions (Tables)	9 Months Ended
	Sep. 30, 2017
Initial Montana Acquisition [Member]
Schedule of Acquisition Final Purchase Price Allocation	The allocation of the $20.1 million purchase price of the Initial Montana Acquisition was finalized in the first quarter of 2017 and as of the date of the acquisition was comprised of the following: (In thousands) Final Purchase Price Allocation Cash and cash equivalents $ 1,700 Property and equivalents 2,350 Intangible assets 14,400 Goodwill 1,680 Total acquired assets $ 20,130
Summary of Recorded Intangible Assets Acquired and Weighted Average Useful Lives of Definite-lived Intangible Assets	The intangible assets acquired in the Initial Montana Acquisition and the related weighted-average useful lives of definite-lived intangible assets were as follows: (In thousands) Useful As Recorded, at Fair Value Customer relationships 15 years $ 9,800 Non-competition agreements 5 years 3,900 Trade name 4 years 500 Other 15 years 200 Total intangible assets acquired $ 14,400
Second Montana Acquisition [Member]
Schedule of Acquisition Final Purchase Price Allocation	The allocation of the $25.7 million purchase price of the Second Montana Acquisition was finalized in the second quarter of 2017 and as of the date of acquisition was comprised of the following: (In thousands) Final Purchase Price Allocation Cash and other current assets $ 404 Property and equipment 7,839 Intangible assets 11,400 Goodwill 6,013 Total acquired assets $ 25,656
Summary of Recorded Intangible Assets Acquired and Weighted Average Useful Lives of Definite-lived Intangible Assets	The intangible assets acquired in the Second Montana Acquisition and the related weighted-average useful lives of definite-lived intangible assets were as follows: (In thousands) Useful As Recorded, at Fair Value Customer relationships 15 years $ 9,100 Non-competition agreements 5 years 1,800 Trade name 4 years 200 Other 15 years 300 Total intangible assets acquired $ 11,400

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	9 Months Ended
	Sep. 30, 2017
Property Plant And Equipment [Abstract]
Components of Property and Equipment, Net	The following table summarizes the components of property and equipment, net: (In thousands) September 30, 2017 December 31, 2016 Land $ 12,771 $ 12,470 Building and site improvements 88,685 77,515 Furniture and equipment 87,464 75,740 Construction in process 7,700 5,246 Property and equipment 196,620 170,971 Less: Accumulated depreciation (48,572 ) (33,390 ) Property and equipment, net $ 148,048 $ 137,581

Goodwill and Intangible Asset22

Goodwill and Intangible Assets, Net (Tables)	9 Months Ended
	Sep. 30, 2017
Goodwill And Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	Goodwill consisted of the following: (In thousands) September 30, 2017 December 31, 2016 Distributed Gaming $ 97,859 $ 97,859 Casinos 7,796 7,796 Total Goodwill $ 105,655 $ 105,655
Schedule of Intangible Assets, Net	Intangible assets, net, consisted of the following: September 30, 2017 Weighted- Gross Average Life Carrying Cumulative Intangible (In thousands) Remaining Value Amortization Assets, Net Indefinite-lived intangible assets Gaming licenses Indefinite $ 960 $ — $ 960 Trade names Indefinite 12,200 — 12,200 Other Indefinite 185 — 185 13,345 — 13,345 Amortizing intangible assets Customer relationships 12.5 years 78,100 (11,015 ) 67,085 Player relationships 9.7 years 7,300 (1,392 ) 5,908 Gaming license 10.6 years 2,100 (613 ) 1,487 Non-compete agreements 3.2 years 6,000 (2,110 ) 3,890 Other 8.4 years 1,769 (489 ) 1,280 95,269 (15,619 ) 79,650 Balance, September 30, 2017 $ 108,614 $ (15,619 ) $ 92,995 December 31, 2016 Weighted- Gross Average Life Carrying Cumulative Intangible (In thousands) Remaining Value Amortization Assets, Net Indefinite-lived intangible assets Gaming licenses Indefinite $ 960 $ — $ 960 Trade names Indefinite 12,200 — 12,200 Other Indefinite 110 — 110 13,270 — 13,270 Amortizing intangible assets Customer relationships 13.2 years 78,100 (6,932 ) 71,168 Player relationships 10.4 years 7,300 (910 ) 6,390 Gaming license 11.4 years 2,100 (508 ) 1,592 Non-compete agreements 4.0 years 6,000 (1,168 ) 4,832 Other 9.5 years 1,648 (297 ) 1,351 95,148 (9,815 ) 85,333 Balance, December 31, 2016 $ 108,418 $ (9,815 ) $ 98,603

Long-Term Debt (Tables)

Long-Term Debt (Tables)	9 Months Ended
	Sep. 30, 2017
Debt Disclosure [Abstract]
Schedule of Long-term Debt Instruments	Long-term debt, net was comprised of the following: (In thousands) September 30, 2017 December 31, 2016 Term Loans $ 141,000 $ 150,000 Revolving Credit Facility 27,000 30,000 Capital lease obligations 5,120 1,970 Notes payable 1,445 3,777 Total long-term debt 174,565 185,747 Less: Unamortized debt issuance costs (1,744 ) (2,305 ) 172,821 183,442 Less: Current portion, net of unamortized debt issuance costs (13,932 ) (15,752 ) Long-term debt, net $ 158,889 $ 167,690

Promotional Allowances (Tables)

Promotional Allowances (Tables)	9 Months Ended
	Sep. 30, 2017
Promotional Allowances [Abstract]
Estimated Retail Value of Promotional Allowance	The retail value of food and beverages, rooms and other services furnished to customers without charge, including coupons for discounts when redeemed, is included in gross revenues and then deducted as promotional allowances. The estimated retail value of the promotional allowances was as follows: Three Months Ended Nine Months Ended (In thousands) September 30, 2017 September 30, 2016 September 30, 2017 September 30, 2016 Food and beverage $ 4,538 $ 4,147 $ 14,243 $ 12,344 Rooms 700 678 1,860 1,637 Other 188 157 481 451 Total promotional allowances $ 5,426 $ 4,982 $ 16,584 $ 14,432
Estimated Cost of Providing Promotional Allowances	The estimated cost of providing these promotional allowances, which is primarily included in gaming expenses, was as follows: Three Months Ended Nine Months Ended (In thousands) September 30, 2017 September 30, 2016 September 30, 2017 September 30, 2016 Food and beverage $ 3,306 $ 3,270 $ 10,087 $ 9,373 Rooms 44 244 396 625 Other 86 88 202 304 Total estimated cost of promotional allowances $ 3,436 $ 3,602 $ 10,685 $ 10,302

Stock Incentive Plans and Sha25

Stock Incentive Plans and Share-Based Compensation (Tables)	9 Months Ended
	Sep. 30, 2017
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Summary of Stock Option Activity	The following table summarizes the Company’s stock option activity during the nine months ended September 30, 2017 and 2016: Number of Common Shares Weighted- Options Available Average Outstanding Exercisable for Grant Exercise Price 2017 Balance at December 31, 2016 3,402,481 411,029 274,596 $ 9.02 Authorized — 889,259 — Granted 977,570 (977,570 ) 14.25 Exercised (22,989 ) — 7.36 Cancelled (128,105 ) 103,105 11.36 Balance at September 30, 2017 4,228,957 388,040 289,390 $ 10.17 2016 Balance at December 31, 2015 2,419,529 724,529 837,635 $ 8.16 Authorized — 874,709 — Granted 1,128,070 (1,128,070 ) 11.89 Options Subject to Anti-Dilutive Adjustments (2,337,643 ) — 8.75 Options Subject to Anti-Dilutive Adjustments 2,337,643 — 7.04 Exercised (310,656 ) — 5.73 Cancelled (10,000 ) 10,000 9.33 Balance at September 30, 2016 3,226,943 413,873 594,274 $ 8.57

Commitments and Contingencies (

Commitments and Contingencies (Tables)	9 Months Ended
	Sep. 30, 2017
Commitments And Contingencies Disclosure [Abstract]
Schedule of Operating Lease Rental Expense	Operating lease rental expense, which is calculated on a straight-line basis, net of surcharge revenue, associated with all operating leases was as follows: Three Months Ended Nine Months Ended (In thousands) September 30, 2017 September 30, 2016 September 30, 2017 September 30, 2016 Rent expense Space lease agreements 9,245 $ 10,284 $ 27,884 $ 30,730 Related party leases 469 468 1,550 1,873 Other operating leases 3,430 3,078 9,958 8,619 $ 13,144 $ 13,830 $ 39,392 $ 41,222
Schedule of Future Minimum Operating Lease Payments	As of September 30, 2017, future minimum operating lease payments, excluding contingent rents, were as follows: Remainder (In thousands) 2017 2018 2019 2020 2021 Thereafter Total Minimum operating lease payments Space lease agreements $ 7,035 $ 27,300 $ 26,286 $ 6,653 $ 2,974 $ 1,845 $ 72,093 Related party leases 470 1,890 1,902 1,914 1,927 9,109 17,212 Other operating leases 3,083 11,629 10,903 10,717 9,948 88,481 134,761 $ 10,588 $ 40,819 $ 39,091 $ 19,284 $ 14,849 $ 99,435 $ 224,066
Schedule of Future Minimum Capital Lease Payments	As of September 30, 2017, future minimum capital lease payments, excluding contingent rents, were as follows: Remainder (In thousands) 2017 2018 2019 2020 2021 Thereafter Total Minimum capital lease payments Furniture and equipment $ 244 $ 1,059 $ 1,048 $ 913 $ 353 $ – $ 3,617 Building 38 150 150 150 150 1,751 2,389 Less: Amounts representing interest (886 ) Total obligations under capital leases $ 5,120

Segment Information (Tables)

Segment Information (Tables)	9 Months Ended
	Sep. 30, 2017
Segment Reporting [Abstract]
Schedule of Segment Reporting Information	The following tables set forth, for the periods indicated, certain operating data for the Company’s segments, and reconciles Adjusted EBITDA to net income (loss): Three Months Ended September 30, 2017 (In thousands) Distributed Gaming Casinos Corporate and Other Consolidated Net revenues $ 80,746 $ 27,484 $ 92 $ 108,322 Adjusted EBITDA 11,169 8,928 (5,024 ) 15,073 Acquisition expenses — — (2,975 ) (2,975 ) Share-based compensation — — (1,603 ) (1,603 ) Loss on disposal of property and equipment (272 ) (35 ) (1 ) (308 ) Gain on revaluation of contingent consideration 1,719 — — 1,719 Preopening expenses (121 ) — (161 ) (282 ) Class action litigation expenses — — (1,530 ) (1,530 ) Sign-on bonuses — — (166 ) (166 ) Depreciation and amortization (4,937 ) (2,202 ) (400 ) (7,539 ) Income (loss) from operations 7,558 6,691 (11,860 ) 2,389 Non-operating income (expense) Interest expense, net (41 ) (5 ) (1,839 ) (1,885 ) Total non-operating expense, net (41 ) (5 ) (1,839 ) (1,885 ) Income (loss) before income tax benefit 7,517 6,686 (13,699 ) 504 Income tax benefit — — 8,051 8,051 Net income (loss) $ 7,517 $ 6,686 $ (5,648 ) $ 8,555 Three Months Ended September 30, 2016 (In thousands) Distributed Gaming Casinos Corporate and Other Consolidated Net revenues $ 78,253 $ 25,909 $ 64 $ 104,226 Adjusted EBITDA 10,483 6,511 (4,439 ) 12,555 Merger expenses — — (139 ) (139 ) Share-based compensation — — (1,654 ) (1,654 ) Gain on disposal of property and equipment 14 — 330 344 Preopening expenses (666 ) — (135 ) (801 ) Depreciation and amortization (4,871 ) (2,034 ) (318 ) (7,223 ) Income (loss) from operations 4,960 4,477 (6,355 ) 3,082 Non-operating income (expense) Interest expense, net (43 ) (3 ) (1,643 ) (1,689 ) Total non-operating expense, net (43 ) (3 ) (1,643 ) (1,689 ) Income (loss) before income tax provision 4,917 4,474 (7,998 ) 1,393 Income tax provision (60 ) — (31 ) (91 ) Net income (loss) $ 4,857 $ 4,474 $ (8,029 ) $ 1,302 Nine Months Ended September 30, 2017 (In thousands) Distributed Gaming Casinos Corporate and Other Consolidated Net revenues $ 247,192 $ 78,002 $ 267 $ 325,461 Adjusted EBITDA 37,753 22,164 (16,272 ) 43,645 Acquisition expenses — — (5,041 ) (5,041 ) Share-based compensation — — (5,352 ) (5,352 ) Loss on disposal of property and equipment (272 ) (35 ) (1 ) (308 ) Gain on revaluation of contingent consideration 1,719 — — 1,719 Preopening expenses (730 ) — (398 ) (1,128 ) Class action litigation expenses — — (1,585 ) (1,585 ) Sign-on bonuses — — (166 ) (166 ) Depreciation and amortization (14,513 ) (5,798 ) (1,188 ) (21,499 ) Income (loss) from operations 23,957 16,331 (30,003 ) 10,285 Non-operating income (expense) Interest expense, net (361 ) 34 (5,241 ) (5,568 ) Total non-operating income (expense), net (361 ) 34 (5,241 ) (5,568 ) Income (loss) before income tax benefit 23,596 16,365 (35,244 ) 4,717 Income tax benefit — — 10,893 10,893 Net income (loss) $ 23,596 $ 16,365 $ (24,351 ) $ 15,610 Nine Months Ended September 30, 2016 (In thousands) Distributed Gaming Casinos Corporate and Other Consolidated Net revenues $ 224,602 $ 73,031 $ 185 $ 297,818 Adjusted EBITDA 32,065 18,118 (13,779 ) 36,404 Merger expenses — — (614 ) (614 ) Share-based compensation — — (2,509 ) (2,509 ) Gain on disposal of property and equipment 14 — 330 344 Preopening expenses (1,655 ) — (238 ) (1,893 ) Depreciation and amortization (13,166 ) (5,720 ) (976 ) (19,862 ) Income (loss) from operations 17,258 12,398 (17,786 ) 11,870 Non-operating income (expense) Interest expense, net (118 ) (4 ) (4,664 ) (4,786 ) Other, net — — 18 18 Total non-operating expense, net (118 ) (4 ) (4,646 ) (4,768 ) Income (loss) before income tax provision 17,140 12,394 (22,432 ) 7,102 Income tax provision (60 ) — (701 ) (761 ) Net income (loss) $ 17,080 $ 12,394 $ (23,133 ) $ 6,341 Total Segment Assets The Company's assets by segment consisted of the following amounts: (In thousands) Distributed Gaming Casinos Corporate and Other Eliminations Consolidated Balance at September 30, 2017 $ 298,734 $ 109,352 $ 80,953 $ (53,398 ) $ 435,641 Balance at December 31, 2016 $ 294,822 $ 108,418 $ 69,236 $ (53,398 ) $ 419,078

Nature of Business and Basis 28

Nature of Business and Basis of Presentation (Details Textual) $ in Millions	Oct. 20, 2017	Sep. 30, 2017USD ($)SegmentProperty
Nature Of Business And Basis Of Presentation [Line Items]
Number of reportable operating segments | Segment		2
Prior period reclassification adjustments from other operating expense to gaming expense | $		$ 6.1
Nevada and Maryland [Member]
Nature Of Business And Basis Of Presentation [Line Items]
Number of casino and resort properties | Property		8
ACEP Holdings [Member] | Subsequent Event [Member]
Nature Of Business And Basis Of Presentation [Line Items]
Business acquisition, date of acquisition	Oct. 20, 2017

Acquisitions (Details Textual)

Acquisitions (Details Textual)	Oct. 20, 2017USD ($)HotelMachineGameRoomAgreementshares	Apr. 22, 2016USD ($)Device	Jan. 29, 2016USD ($)Devicepayment$ / sharesshares	Sep. 30, 2017USD ($)	Jun. 30, 2017USD ($)	Mar. 31, 2017USD ($)	Sep. 30, 2016USD ($)	Sep. 30, 2017USD ($)payment	Sep. 30, 2016USD ($)
Subsequent Event [Member] | Senior Secured First Lien Credit Facility [Member]
Business Acquisition [Line Items]
Debt Instrument, Face Amount	$ 900,000,000
Subsequent Event [Member] | Senior Secured First Lien Credit Facility [Member] | Term Loan [Member]
Business Acquisition [Line Items]
Debt Instrument, Face Amount	800,000,000
Subsequent Event [Member] | Senior Secured First Lien Credit Facility [Member] | Revolving Credit Facility [Member]
Business Acquisition [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	100,000,000
Subsequent Event [Member] | Senior Secured Second Lien Credit Facility [Member] | Term Loan [Member]
Business Acquisition [Line Items]
Debt Instrument, Face Amount	$ 200,000,000
ACEP Holdings [Member] | ASC 805 [Member] | Maximum [Member]
Business Acquisition [Line Items]
Business acquisition, purchase price measurement period from acquisition date to record adjustments								1 year
ACEP Holdings [Member] | Subsequent Event [Member]
Business Acquisition [Line Items]
Business acquisition, date of acquisition	Oct. 20, 2017
Business acquisition, aggregate consideration in cash	$ 781,000,000
Business Acquisition, Value of Shares | shares	4,046,494
Amount held in escrow	$ 5,000,000
Common stock sales restriction period	90 days
Number of credit agreements | Agreement	2
ACEP Holdings [Member] | Subsequent Event [Member] | Senior Secured First Lien Credit Facility [Member] | Term Loan [Member]
Business Acquisition [Line Items]
Debt Instrument, Face Amount	$ 900,000
ACEP Holdings [Member] | Subsequent Event [Member] | Senior Secured First Lien Credit Facility [Member] | Term Loan Facility [Member]
Business Acquisition [Line Items]
Debt Instrument, Face Amount	800,000
ACEP Holdings [Member] | Subsequent Event [Member] | Senior Secured First Lien Credit Facility [Member] | Revolving Credit Facility [Member] | Term Loan [Member]
Business Acquisition [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	100,000
ACEP Holdings [Member] | Subsequent Event [Member] | Senior Secured Second Lien Credit Facility [Member]
Business Acquisition [Line Items]
Debt Instrument, Face Amount	$ 200,000
ACEP Holdings [Member] | Subsequent Event [Member] | Nevada [Member]
Business Acquisition [Line Items]
Number of owned and operating casino hotel properties | Hotel	4
Number of slot machines | Machine	3,865
Number of table games | Game	89
Number of hotel rooms | Room	4,896
Initial Montana Acquisition [Member]
Business Acquisition [Line Items]
Business Acquisition, Value of Shares | shares			50,252
Number of gaming devices acquired | Device			1,100
Business Acquisition, consideration transaction price			$ 20,100,000			$ 20,100,000
Business Acquisition, Value of Shares Issued			$ 500,000
Shares Issued, Price Per Share | $ / shares			$ 9.95
Business Combination, Contingent Consideration Maximum			$ 2,000,000
Business Combination, Contingent Consideration Arrangements, Number of Periodic Payment | payment			4					4
Business Combination Contingent Consideration Arrangements Quarterly Payments, Start date								2017-09
Second Montana Acquisition [Member]
Business Acquisition [Line Items]
Number of gaming devices acquired | Device		1,800
Business Acquisition, consideration transaction price		$ 25,700,000			$ 25,700,000
Montana Acquisitions [Member]
Business Acquisition [Line Items]
Business Combination, Net Revenue related to the Acquiree				$ 15,100,000			$ 15,100,000	$ 45,700,000	$ 32,000,000
Montana Acquisitions [Member] | Preopening Expenses
Business Acquisition [Line Items]
Transaction-Related Costs				$ 0			$ 0	$ 200,000	$ 200,000

Schedule of Acquisition Purchas

Schedule of Acquisition Purchase Price Allocation (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016	Apr. 22, 2016	Jan. 29, 2016
Business Acquisition [Line Items]
Goodwill	$ 105,655	$ 105,655
Initial Montana Acquisition [Member]
Business Acquisition [Line Items]
Cash and cash equivalents				$ 1,700
Property and equivalents				2,350
Intangible assets				14,400
Goodwill				1,680
Total acquired assets				$ 20,130
Second Montana Acquisition [Member]
Business Acquisition [Line Items]
Cash and other current assets			$ 404
Property and equivalents			7,839
Intangible assets			11,400
Goodwill			6,013
Total acquired assets			$ 25,656

Summary of Intangible Assets Ac

Summary of Intangible Assets Acquired and Weighted Average Useful Lives of Definite-lived Intangible Assets (Details) - USD ($) $ in Thousands	Apr. 22, 2016	Jan. 29, 2016
Initial Montana Acquisition [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Intangible Assets As Recorded, at Fair Value		$ 14,400
Second Montana Acquisition [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Intangible Assets As Recorded, at Fair Value	$ 11,400
Customer Relationships [Member] | Initial Montana Acquisition [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Weighted Average Useful Lives of Definite-lived Intangible Assets		15 years
Intangible Assets As Recorded, at Fair Value		$ 9,800
Customer Relationships [Member] | Second Montana Acquisition [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Weighted Average Useful Lives of Definite-lived Intangible Assets	15 years
Intangible Assets As Recorded, at Fair Value	$ 9,100
Noncompete Agreements [Member] | Initial Montana Acquisition [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Weighted Average Useful Lives of Definite-lived Intangible Assets		5 years
Intangible Assets As Recorded, at Fair Value		$ 3,900
Noncompete Agreements [Member] | Second Montana Acquisition [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Weighted Average Useful Lives of Definite-lived Intangible Assets	5 years
Intangible Assets As Recorded, at Fair Value	$ 1,800
Trade Names [Member] | Initial Montana Acquisition [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Weighted Average Useful Lives of Definite-lived Intangible Assets		4 years
Intangible Assets As Recorded, at Fair Value		$ 500
Trade Names [Member] | Second Montana Acquisition [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Weighted Average Useful Lives of Definite-lived Intangible Assets	4 years
Intangible Assets As Recorded, at Fair Value	$ 200
Other [Member] | Initial Montana Acquisition [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Weighted Average Useful Lives of Definite-lived Intangible Assets		15 years
Intangible Assets As Recorded, at Fair Value		$ 200
Other [Member] | Second Montana Acquisition [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Weighted Average Useful Lives of Definite-lived Intangible Assets	15 years
Intangible Assets As Recorded, at Fair Value	$ 300

Components of Property and Equi

Components of Property and Equipment, Net (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Property Plant And Equipment [Line Items]
Property and Equipment, Gross	$ 196,620	$ 170,971
Less: Accumulated depreciation	(48,572)	(33,390)
Property and equipment, net	148,048	137,581
Land [Member]
Property Plant And Equipment [Line Items]
Property and Equipment, Gross	12,771	12,470
Building and Site Improvements [Member]
Property Plant And Equipment [Line Items]
Property and Equipment, Gross	88,685	77,515
Furniture and Equipment [Member]
Property Plant And Equipment [Line Items]
Property and Equipment, Gross	87,464	75,740
Construction in process [Member]
Property Plant And Equipment [Line Items]
Property and Equipment, Gross	$ 7,700	$ 5,246

Property and Equipment, Net (De

Property and Equipment, Net (Details Textual) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Property Plant And Equipment [Abstract]
Depreciation Expense	$ 5.6	$ 5.3	$ 15.7	$ 14.5

Schedule of Goodwill (Details)

Schedule of Goodwill (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Goodwill And Intangible Assets [Line Items]
Total Goodwill	$ 105,655	$ 105,655
Distributed Gaming [Member]
Goodwill And Intangible Assets [Line Items]
Total Goodwill	97,859	97,859
Casinos [Member]
Goodwill And Intangible Assets [Line Items]
Total Goodwill	$ 7,796	$ 7,796

Schedule of Intangible Assets,

Schedule of Intangible Assets, Net (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Indefinite-lived intangible assets
Indefinite-lived intangible assets	$ 13,345	$ 13,270
Amortizing intangible assets
Amortizing intangible assets, Gross Carrying Value	95,269	95,148
Amortizing intangible assets, Cumulative Amortization	(15,619)	(9,815)
Amortizing intangible assets, Intangible Assets, Net	79,650	85,333
Intangible assets, Gross Carrying Value	108,614	108,418
Intangible assets, Cumulative Amortization	(15,619)	(9,815)
Total intangible assets, Net	92,995	98,603
Indefinite-lived intangible assets	$ 92,995	$ 98,603
Customer Relationships [Member]
Amortizing intangible assets
Amortizing intangible assets, Weighted Average Life Remaining Period	12 years 6 months	13 years 2 months 13 days
Amortizing intangible assets, Gross Carrying Value	$ 78,100	$ 78,100
Amortizing intangible assets, Cumulative Amortization	(11,015)	(6,932)
Amortizing intangible assets, Intangible Assets, Net	$ 67,085	$ 71,168
Player relationships [Member]
Amortizing intangible assets
Amortizing intangible assets, Weighted Average Life Remaining Period	9 years 8 months 13 days	10 years 4 months 25 days
Amortizing intangible assets, Gross Carrying Value	$ 7,300	$ 7,300
Amortizing intangible assets, Cumulative Amortization	(1,392)	(910)
Amortizing intangible assets, Intangible Assets, Net	$ 5,908	$ 6,390
Amortizing Gaming Licenses [Member]
Amortizing intangible assets
Amortizing intangible assets, Weighted Average Life Remaining Period	10 years 7 months 7 days	11 years 4 months 25 days
Amortizing intangible assets, Gross Carrying Value	$ 2,100	$ 2,100
Amortizing intangible assets, Cumulative Amortization	(613)	(508)
Amortizing intangible assets, Intangible Assets, Net	$ 1,487	$ 1,592
Noncompete Agreements [Member]
Amortizing intangible assets
Amortizing intangible assets, Weighted Average Life Remaining Period	3 years 2 months 13 days	4 years
Amortizing intangible assets, Gross Carrying Value	$ 6,000	$ 6,000
Amortizing intangible assets, Cumulative Amortization	(2,110)	(1,168)
Amortizing intangible assets, Intangible Assets, Net	$ 3,890	$ 4,832
Other [Member]
Amortizing intangible assets
Amortizing intangible assets, Weighted Average Life Remaining Period	8 years 4 months 25 days	9 years 6 months
Amortizing intangible assets, Gross Carrying Value	$ 1,769	$ 1,648
Amortizing intangible assets, Cumulative Amortization	(489)	(297)
Amortizing intangible assets, Intangible Assets, Net	1,280	1,351
Gaming licenses [Member]
Indefinite-lived intangible assets
Indefinite-lived intangible assets	960	960
Trade Names [Member]
Indefinite-lived intangible assets
Indefinite-lived intangible assets	12,200	12,200
Other [Member]
Indefinite-lived intangible assets
Indefinite-lived intangible assets	$ 185	$ 110

Goodwill and Intangible Asset36

Goodwill and Intangible Assets, Net (Details Textual) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Gaming licenses [Member]
Goodwill And Intangible Assets [Line Items]
Amortization of Intangible Assets	$ 1.9	$ 2	$ 5.8	$ 5.4

Long-term Debt (Details)

Long-term Debt (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Debt Instrument [Line Items]
Term Loans	$ 141,000	$ 150,000
Capital lease obligations	5,120	1,970
Notes payable	1,445	3,777
Total long-term debt	174,565	185,747
Less: Unamortized debt issuance costs	(1,744)	(2,305)
Long-term Debt	172,821	183,442
Less: Current portion, net of unamortized debt issuance costs	(13,932)	(15,752)
Long-term debt, net	158,889	167,690
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Revolving Credit Facility	$ 27,000	$ 30,000

Long-Term Debt (Details Textual

Long-Term Debt (Details Textual)	Oct. 20, 2017USD ($)Installment	Sep. 30, 2017USD ($)	Dec. 31, 2016USD ($)
Debt Instrument [Line Items]
Long-term Debt		$ 172,821,000	$ 183,442,000
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Line of Credit		$ 27,000,000	$ 30,000,000
Former Credit Agreement [Member]
Debt Instrument [Line Items]
Debt instrument, Interest rate terms		Borrowings under the Former Credit Agreement bore interest, at the Company’s option, at either (1) the highest of the federal funds rate plus 0.50%, the Eurodollar rate for a one-month interest period plus 1.00%, or the administrative agent’s prime rate as announced from time to time, or (2) the Eurodollar rate for the applicable interest period, plus in each case, an applicable margin based on the Company’s leverage ratio.
Debt, Weighted Average Interest Rate		3.50%
Former Credit Agreement [Member] | Federal Funds Effective Swap Rate [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate		0.50%
Former Credit Agreement [Member] | Eurodollar [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate		1.00%
Former Credit Agreement [Member] | Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity		$ 50,000,000
Line of Credit		$ 27,000,000
Line of Credit Facility, Expiration Date		Jul. 31, 2020
Former Credit Agreement [Member] | Term Loan [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount		$ 160,000,000
Long-term Debt		$ 141,000,000
Debt Instrument, Maturity Date		Jul. 31, 2020
Senior Secured First Lien Credit Facility [Member] | Subsequent Event [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount	$ 900,000,000
Senior Secured First Lien Credit Facility [Member] | Revolving Credit Facility [Member] | Subsequent Event [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	$ 100,000,000
Line of Credit Facility, Expiration Date	Oct. 20, 2022
Senior Secured First Lien Credit Facility [Member] | Revolving Credit Facility [Member] | Subsequent Event [Member] | Maximum [Member]
Debt Instrument [Line Items]
Borrowings as Percentage of Revolving Commitment to Contain Financial Covenant Regarding Maximum Net Leverage Ratio	30.00%
Senior Secured First Lien Credit Facility [Member] | Revolving Credit Facility [Member] | LIBOR rate [Member] | Subsequent Event [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	2.50%
Senior Secured First Lien Credit Facility [Member] | Revolving Credit Facility [Member] | LIBOR rate [Member] | Subsequent Event [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	3.00%
Senior Secured First Lien Credit Facility [Member] | Revolving Credit Facility [Member] | Base Rate Loans [Member] | Subsequent Event [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	1.50%
Senior Secured First Lien Credit Facility [Member] | Revolving Credit Facility [Member] | Base Rate Loans [Member] | Subsequent Event [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	2.00%
Senior Secured First Lien Credit Facility [Member] | Term Loan [Member] | Subsequent Event [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount	$ 800,000,000
Debt Instrument, Maturity Date	Oct. 20, 2024
Debt Instrument, Number of Quarterly Payments | Installment	27
Debt Instrument, Periodic Payment	$ 2,000,000
Debt Instrument, Commencement Date of Quarterly Payments	Mar. 31, 2018
Debt Instrument, Final Installment	$ 746,000,000
Senior Secured First Lien Credit Facility [Member] | Term Loan [Member] | LIBOR rate [Member] | Subsequent Event [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	3.00%
Senior Secured First Lien Credit Facility [Member] | Term Loan [Member] | Base Rate Loans [Member] | Subsequent Event [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	2.00%
Senior Secured Second Lien Credit Facility [Member] | Term Loan [Member] | Subsequent Event [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount	$ 200,000,000
Debt Instrument, Maturity Date	Oct. 20, 2025
Senior Secured Second Lien Credit Facility [Member] | Term Loan [Member] | LIBOR rate [Member] | Subsequent Event [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	7.00%
Senior Secured Second Lien Credit Facility [Member] | Term Loan [Member] | Base Rate Loans [Member] | Subsequent Event [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	6.00%
Credit Facilities [Member] | Subsequent Event [Member] | Maximum [Member]
Debt Instrument [Line Items]
Beneficial Ownership Threshold	50.00%
Credit Facilities [Member] | Federal Funds Effective Swap Rate [Member] | Subsequent Event [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	0.50%
Credit Facilities [Member] | LIBOR rate [Member] | Subsequent Event [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	1.00%
Credit Facilities [Member] | Revolving Credit Facility [Member] | Subsequent Event [Member]
Debt Instrument [Line Items]
Debt Instrument, Base Floor Rate	1.00%
Credit Facilities [Member] | Revolving Credit Facility [Member] | Subsequent Event [Member] | Minimum [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage	0.375%
Credit Facilities [Member] | Revolving Credit Facility [Member] | Subsequent Event [Member] | Maximum [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage	0.50%
Credit Facilities [Member] | Term Loan [Member] | Subsequent Event [Member]
Debt Instrument [Line Items]
Debt Instrument, Base Floor Rate	1.75%
Debt Instrument, LIBOR Floor Rate	0.75%

Estimated Retail Value of Promo

Estimated Retail Value of Promotional Allowance (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Promotional Allowances [Line Items]
Promotional allowances	$ 5,426	$ 4,982	$ 16,584	$ 14,432
Food and Beverage [Member]
Promotional Allowances [Line Items]
Promotional allowances	4,538	4,147	14,243	12,344
Rooms [Member]
Promotional Allowances [Line Items]
Promotional allowances	700	678	1,860	1,637
Other [Member]
Promotional Allowances [Line Items]
Promotional allowances	$ 188	$ 157	$ 481	$ 451

Estimated Cost of Providing Pro

Estimated Cost of Providing Promotional Allowances (Details) - Gaming expenses [Member] - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Promotional Allowances [Line Items]
Estimated cost of promotional allowances	$ 3,436	$ 3,602	$ 10,685	$ 10,302
Food and Beverage [Member]
Promotional Allowances [Line Items]
Estimated cost of promotional allowances	3,306	3,270	10,087	9,373
Rooms [Member]
Promotional Allowances [Line Items]
Estimated cost of promotional allowances	44	244	396	625
Other [Member]
Promotional Allowances [Line Items]
Estimated cost of promotional allowances	$ 86	$ 88	$ 202	$ 304

Stock Incentive Plans and Sha41

Stock Incentive Plans and Share-Based Compensation (Details Textual) - USD ($) $ / shares in Units, $ in Millions	Jan. 02, 2017	Aug. 27, 2015	Jun. 30, 2007	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2015
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Shares Annual Increase						889,259	874,709
Maximum Number of Shares Authorized per One Participant				289,390	594,274	289,390	594,274	274,596	837,635
Stock Options, Outstanding, Number				4,228,957	3,226,943	4,228,957	3,226,943	3,402,481	2,419,529
Stock options granted in period						977,570	1,128,070
Weighted Average Exercise Price				$ 10.17	$ 8.57	$ 10.17	$ 8.57	$ 9.02	$ 8.16
Options, Exercised in Period						22,989	310,656
Employee Stock Option [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock options granted in period				0	905,000	977,570	1,128,070
Stock options weighted-average grant date fair value					$ 4.80	$ 6.36	$ 4.83
Share-based Compensation Expense				$ 1.4	$ 1.7	$ 3.6	$ 2.5
Weighted Average Remaining Contractual Term						7 years 7 months 7 days
Weighted Average Exercise Price				$ 10.17		$ 10.17
Aggregate Intrinsic Value				$ 60.1		$ 60.1
Options, Exercisable, Weighted Average Remaining Contractual Term						1 year
Options, Exercisable, Weighted Average Exercise Price				$ 4.33		$ 4.33
Options, Exercisable, Aggregate Intrinsic Value				$ 7.8		$ 7.8
Options, Exercised in Period				3,000	15,700	22,989	310,656
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value				$ 0.1	$ 0.1	$ 0.1	$ 1.7
Stock Options, Unrecognized Share-based Compensation Expense				$ 12.5		$ 12.5
Share-based Compensation Expense Not yet Recognized, Weighted-average Period for Recognition						2 years 8 months 13 days
2015 Plan [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock Options Expiration Term		10 years
Number of Shares Authorized		2,250,000
Number of Shares Annual Increase	889,259	1,800,000
Plan Shares Annual Increase, Percentage		4.00%
Maximum Number of Shares Authorized per One Participant		2,000,000		289,390		289,390
Stock Options, Outstanding, Number				3,583,282		3,583,282
Stock Options, Vested, Number						1,223,611
2015 Plan [Member] | Restricted Stock Units (RSUs) [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based Compensation Expense				$ 0.2		$ 1.5
Number of RSUs outstanding				70,648		70,648
Number of RSUs vested						0
Unrecognized Share-based compensation expense related to unvested RSUs				$ 0.1		$ 0.1
Stock Option and Compensation Plan of 2007 [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock Options Expiration Term			10 years
Number of Shares Authorized			1,250,000
Maximum Number of Shares Authorized per One Participant				0		0
Stock Options, Outstanding, Number				645,675		645,675
Stock Options, Vested, Number						388,040

Summary of Stock Option Activit

Summary of Stock Option Activity (Details) - $ / shares	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2015
Number of Common Shares, Options Outstanding
Number of Common Shares, Options Outstanding, Beginning of year	3,402,481	2,419,529
Number of Common Shares, Options Outstanding, Granted	977,570	1,128,070
Number of Common Shares, Options Outstanding, Options Subject to Anti-Dilutive Adjustments		(2,337,643)
Number of Common Shares, Options Outstanding, Options Subject to Anti-Dilutive Adjustments		2,337,643
Number of Common Shares, Options Outstanding, Exercised	(22,989)	(310,656)
Number of Common Shares, Options Outstanding, Cancelled	(128,105)	(10,000)
Number of Common Shares, Options Outstanding, End of year	4,228,957	3,226,943
Number of Common Shares, Exercisable
Number of Common Shares Exercisable	388,040	413,873	411,029	724,529
Number of Common Shares, Available for Grant
Number of Common Shares, Available for Grant, beginning of year	274,596	837,635
Number of Common Shares, Available for Grant, Authorized	889,259	874,709
Number of Common Shares, Available for Grant, Granted	(977,570)	(1,128,070)
Number of Common Shares, Available for Grant, Cancelled	103,105	10,000
Number of Common Shares, Available for Grant, end of year	289,390	594,274
Weighted-Average Exercise Price
Weighted-Average Exercise Price, beginning of year	$ 9.02	$ 8.16
Weighted-Average Exercise Price, Granted	14.25	11.89
Weighted-Average Exercise Price, Options Subject to Anti-Dilutive Adjustments		8.75
Weighted-Average Exercise Price, Options Subject to Anti-Dilutive Adjustments		7.04
Weighted-Average Exercise Price, Exercised	7.36	5.73
Weighted-Average Exercise Price, Cancelled	11.36	9.33
Weighted-Average Exercise Price, end of year	$ 10.17	$ 8.57

Income Taxes (Details Textual)

Income Taxes (Details Textual) - USD ($) $ in Thousands	Oct. 20, 2017	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Income Tax Expense (Benefit)		$ (8,051)	$ 91	$ (10,893)	$ 761
Amended and Restated Rights Agreement [Member]
Maximum Percentage of Common Stock Owned by Shareholder		4.99%		4.99%
Subsequent Event [Member] | Amended and Restated Rights Agreement [Member]
Expiration Date of Agreement	Jul. 31, 2018
Amended Expiration Date of Agreement	Oct. 20, 2017
ACEP Holdings [Member] | Subsequent Event [Member]
Business Acquisition, Value of Shares	4,046,494
Estimated Annual Limitation of Net Operating Loss to be Utilized following Closing of Acquisition	$ 10,800
Domestic Tax Authority [Member]
Deferred tax assets, operating loss carryforwards, subject to expiration		$ 61,500		$ 61,500
Operating loss carryforwards expiration year				2,032
Domestic Tax Authority [Member] | Internal Revenue Service (IRS) [Member]
Income Taxes Audit, Tax Years				2,012
Latest Tax Year [Member] | Domestic Tax Authority [Member] | Internal Revenue Service (IRS) [Member]
Effective Tax Rate, Percent				(231.33%)	10.70%
Federal Tax Rate, Percent				35.00%	35.00%
Income Tax Expense (Benefit)				$ (10,900)
Income Taxes Receivable		$ 200		200		$ 2,300
Latest Tax Year [Member] | Domestic Tax Authority [Member] | Internal Revenue Service (IRS) [Member] | Reversal of Valuation Allowance of Deferred Tax Assets [Member]
Income Tax Expense (Benefit)				(12,600)
Latest Tax Year [Member] | Domestic Tax Authority [Member] | Internal Revenue Service (IRS) [Member] | Maximum [Member]
Income Tax Expense (Benefit)					$ 800
Tax Year 2012 [Member] | Domestic Tax Authority [Member] | Internal Revenue Service (IRS) [Member]
Collection of tax refund				$ 2,200

Financial Instruments and Fai44

Financial Instruments and Fair Value Measurements (Details Textual)	Jan. 29, 2016USD ($)payment	Sep. 30, 2017USD ($)	Sep. 30, 2017USD ($)payment	Dec. 31, 2016USD ($)	Apr. 22, 2016USD ($)
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Gain on revaluation of contingent consideration		$ 1,719,000	$ 1,719,000
Land [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Tangible Asset Impairment Charges			$ 0	$ 0
Initial Montana Acquisition [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Business Combination, Contingent Consideration Maximum	$ 2,000,000
Gain on revaluation of contingent consideration		$ 1,700,000
Business Combination, Contingent Consideration Arrangements, Number of Periodic Payment | payment	4		4
Business Combination Contingent Consideration Arrangements Quarterly Payments, Start date			2017-09
Fair value of intangible assets acquired	$ 14,400,000
Initial Montana Acquisition [Member] | Fair Value, Inputs, Level 3 [Member] | Non-Recurring Basis [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Fair value of intangible assets acquired	$ 14,400,000
Second Montana Acquisition [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Fair value of intangible assets acquired					$ 11,400,000
Second Montana Acquisition [Member] | Fair Value, Inputs, Level 3 [Member] | Non-Recurring Basis [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Fair value of intangible assets acquired					$ 11,400,000

Commitments and Contingencies45

Commitments and Contingencies (Details Textual) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017USD ($)	Sep. 30, 2016USD ($)	Sep. 30, 2017USD ($)	Sep. 30, 2016USD ($)
Commitments And Contingencies [Line Items]
Gaming Expenses	$ 65,364	$ 65,261	$ 197,175	$ 184,293
Other Operating Expenses	1,155	1,247	3,861	3,193
Loss Contingency, Estimate of Possible Loss	1,500		$ 1,500
Class action lawsuits filed by former employees			February and April 2017
Number of class action lawsuits filed by former employees			2
Mr. Sartini [Member]
Commitments And Contingencies [Line Items]
Liability Contingency, Estimated Severance Payments	6,100		$ 6,100
Stephen Arcana [Member]
Commitments And Contingencies [Line Items]
Liability Contingency, Estimated Severance Payments	1,900		1,900
Charles H. Protell [Member]
Commitments And Contingencies [Line Items]
Liability Contingency, Estimated Severance Payments	1,900		1,900
Sean T. Higgins [Member]
Commitments And Contingencies [Line Items]
Liability Contingency, Estimated Severance Payments	1,600		1,600
Blake L. Sartini II [Member]
Commitments And Contingencies [Line Items]
Liability Contingency, Estimated Severance Payments	700		700
Gary A. Vecchiarelli [Member]
Commitments And Contingencies [Line Items]
Liability Contingency, Estimated Severance Payments	400		400
Participation and Revenue Share Agreements [Member]
Commitments And Contingencies [Line Items]
Gaming Expenses	35,400	33,200	107,000	94,100
Participation and Revenue Share Agreements [Member] | Related Party Transaction, Revenue Share and Participation Agreement [Member]
Commitments And Contingencies [Line Items]
Gaming Expenses	300	600	800	1,600
Revenue Share Agreements [Member]
Commitments And Contingencies [Line Items]
Other Operating Expenses	$ 200	$ 300	$ 1,000	$ 700
Maximum [Member]
Commitments And Contingencies [Line Items]
Original Terms of Current Branded Tavern Location Leases Range			15 years
Operating Leases Renewal Term			15 years
Capital Leases Term			4 years
Minimum [Member]
Commitments And Contingencies [Line Items]
Original Terms of Current Branded Tavern Location Leases Range			1 year
Operating Leases Renewal Term			1 year
Capital Leases Term			3 years

Schedule of Operating Lease Ren

Schedule of Operating Lease Rental Expense (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Rent expense
Operating Leases, Rent Expense	$ 13,144	$ 13,830	$ 39,392	$ 41,222
Space Lease Agreements [Member]
Rent expense
Operating Leases, Rent Expense	9,245	10,284	27,884	30,730
Related Party Leases [Member]
Rent expense
Operating Leases, Rent Expense	469	468	1,550	1,873
Other Operating Leases [Member]
Rent expense
Operating Leases, Rent Expense	$ 3,430	$ 3,078	$ 9,958	$ 8,619

Schedule of Future Minimum Oper

Schedule of Future Minimum Operating Lease Payments (Details) $ in Thousands	Sep. 30, 2017USD ($)
Future Minimum Operating Lease Payments [Line Items]
Remainder of 2017	$ 10,588
2,018	40,819
2,019	39,091
2,020	19,284
2,021	14,849
Thereafter	99,435
Total	224,066
Space Lease Agreements [Member]
Future Minimum Operating Lease Payments [Line Items]
Remainder of 2017	7,035
2,018	27,300
2,019	26,286
2,020	6,653
2,021	2,974
Thereafter	1,845
Total	72,093
Related Party Leases [Member]
Future Minimum Operating Lease Payments [Line Items]
Remainder of 2017	470
2,018	1,890
2,019	1,902
2,020	1,914
2,021	1,927
Thereafter	9,109
Total	17,212
Other Operating Leases [Member]
Future Minimum Operating Lease Payments [Line Items]
Remainder of 2017	3,083
2,018	11,629
2,019	10,903
2,020	10,717
2,021	9,948
Thereafter	88,481
Total	$ 134,761

Schedule of Future Minimum Capi

Schedule of Future Minimum Capital Lease Payments (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Future Minimum Capital Lease Payments [Line Items]
Less: Amounts representing interest	$ (886)
Total obligations under capital leases	5,120	$ 1,970
Building [Member]
Future Minimum Capital Lease Payments [Line Items]
Remainder of 2017	38
2,018	150
2,019	150
2,020	150
2,021	150
Thereafter	1,751
Total	2,389
Furniture and Equipment [Member]
Future Minimum Capital Lease Payments [Line Items]
Remainder of 2017	244
2,018	1,059
2,019	1,048
2,020	913
2,021	353
Thereafter	0
Total	$ 3,617

Segment Information (Details Te

Segment Information (Details Textual)	9 Months Ended
	Sep. 30, 2017Segment
Segment Reporting [Abstract]
Number of reportable operating segments	2

Schedule of Segment Reporting I

Schedule of Segment Reporting Information (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Segment Reporting Information [Line Items]
Net revenues	$ 108,322	$ 104,226	$ 325,461	$ 297,818
Adjusted EBITDA	15,073	12,555	43,645	36,404
Acquisition and Merger expenses	(2,975)	(139)	(5,041)	(614)
Share-based compensation	(1,603)	(1,654)	(5,352)	(2,509)
Gain (loss) on disposal of property and equipment	(308)	344	(308)	344
Gain on revaluation of contingent consideration	1,719		1,719
Preopening expenses	(282)	(801)	(1,128)	(1,893)
Class action litigation expenses	(1,530)		(1,585)
Sign-on bonuses	(166)		(166)
Depreciation and amortization	(7,539)	(7,223)	(21,499)	(19,862)
Income (loss) from operations	2,389	3,082	10,285	11,870
Non-operating income (expense)
Interest expense, net	(1,885)	(1,689)	(5,568)	(4,786)
Other, net				18
Total non-operating expense, net	(1,885)	(1,689)	(5,568)	(4,768)
Income (loss) before income tax benefit (provision)	504	1,393	4,717	7,102
Income tax benefit (provision)	8,051	(91)	10,893	(761)
Net income	8,555	1,302	15,610	6,341
Total assets	435,641		435,641		$ 419,078
Operating Segments [Member] | Distributed Gaming [Member]
Segment Reporting Information [Line Items]
Net revenues	80,746	78,253	247,192	224,602
Adjusted EBITDA	11,169	10,483	37,753	32,065
Gain (loss) on disposal of property and equipment	(272)	14	(272)	14
Gain on revaluation of contingent consideration	1,719		1,719
Preopening expenses	(121)	(666)	(730)	(1,655)
Depreciation and amortization	(4,937)	(4,871)	(14,513)	(13,166)
Income (loss) from operations	7,558	4,960	23,957	17,258
Non-operating income (expense)
Interest expense, net	(41)	(43)	(361)	(118)
Total non-operating expense, net	(41)	(43)	(361)	(118)
Income (loss) before income tax benefit (provision)	7,517	4,917	23,596	17,140
Income tax benefit (provision)		(60)		(60)
Net income	7,517	4,857	23,596	17,080
Total assets	298,734		298,734		294,822
Operating Segments [Member] | Casinos [Member]
Segment Reporting Information [Line Items]
Net revenues	27,484	25,909	78,002	73,031
Adjusted EBITDA	8,928	6,511	22,164	18,118
Gain (loss) on disposal of property and equipment	(35)		(35)
Depreciation and amortization	(2,202)	(2,034)	(5,798)	(5,720)
Income (loss) from operations	6,691	4,477	16,331	12,398
Non-operating income (expense)
Interest expense, net	(5)	(3)	34	(4)
Total non-operating expense, net	(5)	(3)	34	(4)
Income (loss) before income tax benefit (provision)	6,686	4,474	16,365	12,394
Net income	6,686	4,474	16,365	12,394
Total assets	109,352		109,352		108,418
Corporate and Other [Member]
Segment Reporting Information [Line Items]
Net revenues	92	64	267	185
Adjusted EBITDA	(5,024)	(4,439)	(16,272)	(13,779)
Acquisition and Merger expenses	(2,975)	(139)	(5,041)	(614)
Share-based compensation	(1,603)	(1,654)	(5,352)	(2,509)
Gain (loss) on disposal of property and equipment	(1)	330	(1)	330
Preopening expenses	(161)	(135)	(398)	(238)
Class action litigation expenses	(1,530)		(1,585)
Sign-on bonuses	(166)		(166)
Depreciation and amortization	(400)	(318)	(1,188)	(976)
Income (loss) from operations	(11,860)	(6,355)	(30,003)	(17,786)
Non-operating income (expense)
Interest expense, net	(1,839)	(1,643)	(5,241)	(4,664)
Other, net				18
Total non-operating expense, net	(1,839)	(1,643)	(5,241)	(4,646)
Income (loss) before income tax benefit (provision)	(13,699)	(7,998)	(35,244)	(22,432)
Income tax benefit (provision)	8,051	(31)	10,893	(701)
Net income	(5,648)	$ (8,029)	(24,351)	$ (23,133)
Total assets	80,953		80,953		69,236
Consolidation, Eliminations [Member]
Non-operating income (expense)
Total assets	$ (53,398)		$ (53,398)		$ (53,398)

Related Party Transactions (Det

Related Party Transactions (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Related Party Transaction [Line Items]
Stock options granted in period			977,570	1,128,070
Grant of options exercise price			$ 7.36	$ 5.73
Net revenues	$ 92,215,000	$ 89,157,000	$ 278,386,000	$ 255,966,000
Gaming Expenses	65,364,000	65,261,000	$ 197,175,000	184,293,000
Maximum [Member]
Related Party Transaction [Line Items]
Lease for tavern locations remaining terms range			15 years
Minimum [Member]
Related Party Transaction [Line Items]
Lease for tavern locations remaining terms range			1 year
Mr. Sartini [Member]
Related Party Transaction [Line Items]
Reimbursement expense paid			$ 100,000
Mr. Sartini [Member] | Maximum [Member]
Related Party Transaction [Line Items]
Reimbursement expense paid	100,000	100,000		100,000
Due to related parties	$ 0		0
Son of Chief Executive Officer [Member]
Related Party Transaction [Line Items]
Related party transaction, amounts of transaction			$ 267,000
Percentage of eligible annual bonus on base salary	50.00%		50.00%
Stock options granted in period			75,000
Grant of options exercise price			$ 13.50
Stock options vesting period			4 years
Executive Vice President and Chief Legal Officer [Member]
Related Party Transaction [Line Items]
Due to related parties	$ 0		$ 0
Net revenues	300,000	300,000	900,000	600,000
Gaming Expenses	300,000	200,000	800,000	500,000
Executive Vice President and Chief Legal Officer [Member] | Maximum [Member]
Related Party Transaction [Line Items]
Due from related parties	0		0
Immediate Family Member of Management or Principal Owner [Member]
Related Party Transaction [Line Items]
Net revenues		300,000		1,100,000
Gaming Expenses		200,000		1,000,000
Director [Member]
Related Party Transaction [Line Items]
Net revenues				100,000
Gaming Expenses				100,000
Lyle A. Berman [Member]
Related Party Transaction [Line Items]
Due to related parties	0		0
Annual director fees			200,000
Lyle A. Berman [Member] | Maximum [Member]
Related Party Transaction [Line Items]
Consulting agreement expenses, related party	100,000	100,000	200,000	200,000
Timothy J. Cope [Member]
Related Party Transaction [Line Items]
Consulting agreement expenses, related party				100,000
Payments related to consulting agreements			$ 140,000
Office Headquarters and Tavern Lease [Member] | Maximum [Member]
Related Party Transaction [Line Items]
Lease for tavern locations remaining terms range			10 years
Office Headquarters and Tavern Lease [Member] | Mr. Sartini [Member]
Related Party Transaction [Line Items]
Percentage of counterparty ownership by related party			33.00%
Office Headquarters and Tavern Lease [Member] | Mr. Sartini's Immediate Family Members [Member]
Related Party Transaction [Line Items]
Percentage of counterparty ownership by related party			5.00%
Office Headquarters and Tavern Lease [Member] | Stephen Arcana [Member]
Related Party Transaction [Line Items]
Percentage of counterparty ownership by related party			3.00%
Office Headquarters [Member]
Related Party Transaction [Line Items]
Lease expiration date			Jul. 31, 2025
Office Headquarters [Member] | Mr. Sartini [Member]
Related Party Transaction [Line Items]
Related party transaction, amounts of transaction	300,000	300,000	$ 900,000	800,000
Rent expense payable to related party	0		0
Tavern Leases [Member] | Mr. Sartini [Member]
Related Party Transaction [Line Items]
Related party transaction, amounts of transaction	200,000	300,000	700,000	1,000,000
Rent expense payable to related party	0		0
Office Headquarters Lease [Member] | Mr. Sartini [Member]
Related Party Transaction [Line Items]
Rental income for sublet portion	$ 0
Office Headquarters Lease [Member] | Mr. Sartini [Member] | Maximum [Member]
Related Party Transaction [Line Items]
Rental income for sublet portion		$ 100,000	100,000	$ 100,000
Base Salary [Member] | Son of Chief Executive Officer [Member]
Related Party Transaction [Line Items]
Related party transaction, amounts of transaction			$ 375,000