Golden Entertainment (GDEN) 10-K 16 Mar 18 2017 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2017	Mar. 14, 2018	Jun. 30, 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 Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Common Stock, Shares Outstanding (in shares)		27,387,626
Entity Public Float			$ 241,338,621
Document Type	10-K
Document Period End Date	Dec. 31, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	FY
Amendment Flag	false

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Current assets
Cash and cash equivalents	$ 90,579	$ 46,898
Accounts receivable, net	14,692	6,697
Income taxes receivable	218	2,340
Prepaid expenses	19,397	9,761
Inventories	5,594	2,605
Other	2,599	1,346
Total current assets	133,079	69,647
Property and equipment, net	895,241	137,581
Goodwill	158,134	105,655
Intangible assets, net	157,692	98,603
Deferred income taxes	7,787
Other assets	13,242	7,592
Total assets	1,365,175	419,078
Current liabilities
Current portion of long-term debt	9,759	15,752
Accounts payable	19,470	11,739
Accrued taxes, other than income taxes	6,664	3,024
Accrued payroll and related	22,570	3,478
Accrued liabilities	19,295	3,846
Total current liabilities	77,758	37,839
Long-term debt, net	963,200	167,690
Deferred income taxes		38
Other long-term obligations	3,226	4,085
Total liabilities	1,044,184	209,652
Commitments and contingencies (Note 14)
Shareholders' equity
Common stock, $.01 par value; authorized 100,000 shares; 26,413 and 22,232 common shares issued and outstanding, respectively	264	223
Additional paid-in capital	399,510	290,157
Accumulated deficit	(78,783)	(80,954)
Total shareholders' equity	320,991	209,426
Total liabilities and shareholders' equity	$ 1,365,175	$ 419,078

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 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)	26,413,000	22,232,000
Common stock, shares outstanding (in shares)	26,413,000	22,232,000

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Income - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Revenues
Gaming	$ 414,353	$ 346,039	$ 148,447
Food and beverage	79,765	58,659	25,584
Rooms	24,165	7,853	6,814
Other operating	20,393	11,844	5,079
Gross revenues	538,676	424,395	185,924
Less: Promotional allowances	(28,868)	(21,191)	(8,882)
Net revenues	509,808	403,204	177,042
Expenses
Gaming	280,121	250,791	98,268
Food and beverage	47,956	32,639	19,373
Rooms	8,899	1,336	968
Other operating	6,765	5,566	2,260
Selling, general and administrative	103,523	68,155	38,708
Depreciation and amortization	40,786	27,506	10,798
Disposition of notes receivable			(23,590)
Acquisition and merger expenses	5,041	614	11,525
Preopening expenses	1,632	2,471	421
Executive severance and sign-on bonuses	1,142	1,037
Gain on revaluation of contingent consideration	(1,719)
Other operating, net	284	54	(52)
Total expenses	494,430	390,169	158,679
Income from operations	15,378	13,035	18,363
Non-operating income (expense)
Interest expense, net	(19,598)	(6,454)	(2,728)
Loss on extinguishment of debt	(1,708)	18	(1,174)
Gain on change in fair value of derivative	178
Gain on sale of land held for sale		4,525
Other, net		869	90
Total non-operating expense, net	(21,128)	(1,060)	(3,812)
Income (loss) before income tax benefit	(5,750)	11,975	14,551
Income tax benefit	7,921	4,325	9,969
Net income	2,171	16,300	24,520
Other comprehensive income			22
Comprehensive income	$ 2,171	$ 16,300	$ 24,542
Weighted-average common shares outstanding
Basic	23,105	22,135	16,878
Dilutive impact of stock options and restricted stock units	1,555	319	225
Diluted	24,660	22,454	17,103
Net income per share
Basic	$ 0.09	$ 0.74	$ 1.45
Diluted	$ 0.09	$ 0.73	$ 1.43

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Equity - USD ($) $ in Thousands	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Other Comprehensive Loss [Member]	Accumulated Deficit [Member]
Balances at Dec. 28, 2014	$ 107,616	$ 134	$ 205,749	$ (22)	$ (98,245)
Balances (in shares) at Dec. 28, 2014		13,389,000
Proceeds from issuance of stock on options exercised	168		168
Proceeds from issuance of stock on options exercised (in shares)		25,000
Effect of share-based compensation	809		809
Other comprehensive income	22			$ 22
Share issuance related to business combination	77,350	$ 85	77,265
Share issuance related to business combination (in shares)		8,454,000
Net income	24,520				24,520
Balances at Dec. 31, 2015	210,485	$ 219	283,991		(73,725)
Balances (in shares) at Dec. 31, 2015		21,868,000
Proceeds from issuance of stock on options exercised	1,792	$ 3	1,789
Proceeds from issuance of stock on options exercised (in shares)		314,000
Effect of share-based compensation	3,878		3,878
Share issuance related to business combination	500	$ 1	499
Share issuance related to business combination (in shares)		50,000
Special dividend ($1.71 per share)	(23,529)				(23,529)
Net income	16,300				16,300
Balances at Dec. 31, 2016	209,426	$ 223	290,157		(80,954)
Balances (in shares) at Dec. 31, 2016		22,232,000
Proceeds from issuance of stock on options exercised	$ 169	$ 1	168
Proceeds from issuance of stock on options exercised (in shares)	22,989	135,000
Effect of share-based compensation	$ 8,754		8,754
Tax benefit from share-based compensation	(1,015)		(1,015)
Share issuance related to business combination	101,486	$ 40	101,446
Share issuance related to business combination (in shares)		4,046,000
Net income	2,171				2,171
Balances at Dec. 31, 2017	$ 320,991	$ 264	$ 399,510		$ (78,783)
Balances (in shares) at Dec. 31, 2017		26,413,000

Consolidated Statements of Sha6

Consolidated Statements of Shareholders' Equity (Parenthetical)	12 Months Ended
	Dec. 31, 2016$ / shares
Statement Of Stockholders Equity [Abstract]
Special dividend, per share	$ 1.71

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Cash flows from operating activities
Net income	$ 2,171	$ 16,300	$ 24,520
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	40,786	27,506	10,798
Amortization of debt issuance costs and discounts on debt	1,593	732	525
Accretion and amortization of discounts and premiums on short-term investments			240
Share-based compensation	8,754	3,878	809
Loss on disposal of property and equipment	441	54	303
Gain on revaluation of contingent consideration	(1,719)
Loss (gain) on extinguishment of debt	1,708	(18)	1,174
Gain on change in fair value of derivative	(178)
Gain on sale of land held for sale		(4,525)
Gain on sale of notes receivable			(23,590)
Impairments and other losses			357
Deferred income taxes	(7,825)	(4,325)	(10,216)
Other operating activities		(49)
Changes in operating assets and liabilities, net of acquisitions:
Accounts receivable	(1,593)	(3,151)	1,033
Income taxes receivable	2,121	(262)	77
Prepaid expenses	74	(3,810)	2,035
Inventories and other current assets	(568)	102	371
Other assets	(2,056)
Accounts payable and other accrued expenses	(22,606)	1,580	900
Accrued taxes, other than income taxes	511	2,193	6
Other liabilities	488	1,190
Net cash provided by operating activities	22,102	37,395	9,342
Cash flows from investing activities
Purchase of property and equipment	(29,463)	(30,634)	(7,946)
Acquisition of businesses, net of cash acquired	(724,473)	(41,273)	25,539
Asset purchase	(2,220)
Proceeds from disposal of property and equipment		2,985	4,413
Purchase of short-term investments			(25,137)
Proceeds from maturities of short-term investments			35,175
Proceeds from sale of short-term investments			36,182
Collection on notes receivable			23,590
Other investing activities	(31)	(2,198)	(1,767)
Net cash provided by (used in) investing activities	(756,187)	(71,120)	90,049
Cash flows from financing activities
Proceeds from term loans	969,000	40,000	145,000
Repayments of term loans	(150,000)	(8,500)	(204,560)
Borrowings on revolving credit facility	6,000	5,000
Repayments of revolving credit facility	(36,000)
Repayments of notes payable	(3,334)	(2,061)
Payments for debt issuance costs	(4,035)	(500)	(2,803)
Purchase of derivative instrument	(3,152)
Proceeds from leased equipment obligation	743
Principal payments under capital leases	(610)	(756)
Proceeds from issuance of common stock	169	1,792	168
Tax withholding on share-based payments	(1,015)
Dividends paid		(23,529)
Warrant repurchase			(3,435)
Net cash provided by (used in) financing activities	777,766	11,446	(65,630)
Cash and cash equivalents
Net increase (decrease) for the period	43,681	(22,279)	33,761
Balance, beginning of period	46,898	69,177	35,416
Balance, end of period	90,579	46,898	69,177
Supplemental cash flow disclosures
Cash paid for interest	14,143	5,721	2,321
Cash paid (received) for income taxes, net	(84)	260	170
Non-cash investing and financing activities
Payables incurred for capital expenditures	1,849
Notes payable issued for property and equipment	717	721	2,838
Assets acquired under capital lease obligations	2,758	2,726
Common stock issued in connection with acquisition	$ 101,486	$ 500	$ 77,350

Nature of Business

Nature of Business	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Nature of Business	Note 1 – Nature of Business Golden Entertainment, Inc. and its wholly-owned subsidiaries (collectively, the “Company”) own and operate a diversified entertainment platform, consisting of a portfolio of gaming assets that focus on resort casino operations and distributed gaming (including tavern gaming in our wholly-owned taverns). The Company conducts its business through two reportable operating segments: Casinos and Distributed Gaming. The Company’s Casinos segment involves the operation of eight resort casino properties in Nevada and Maryland, comprising the Stratosphere Casino, Hotel & Tower (the “Stratosphere”), Arizona Charlie’s Decatur and Arizona Charlie’s Boulder in Las Vegas, Nevada, the Aquarius Casino Resort (the “Aquarius”) in Laughlin, Nevada, the Pahrump Nugget Hotel Casino (“Pahrump Nugget”), Gold Town Casino and Lakeside Casino & RV Park in Pahrump, Nevada, and the Rocky Gap Casino Resort in Flintstone, Maryland (“Rocky Gap”). 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 Casino & Entertainment Properties LLC (“American”), as further described below. The Company’s Distributed Gaming segment involves the installation, maintenance and operation of slots and amusement devices in non-casino locations (such as grocery stores, convenience stores, restaurants, bars, taverns and liquor stores) in Nevada and Montana, and the operation of wholly-owned branded taverns targeting local patrons located primarily in the greater Las Vegas, Nevada metropolitan area. On October 20, 2017, the Company completed the acquisition of all of the outstanding equity interests of American from its former equity holders (the “American Acquisition”). The results of operations of American and its subsidiaries have been included in the Company’s results subsequent to that date. See Note 3, Merger and Acquisitions On January 29, 2016, the Company completed the acquisition of approximately 1,100 slots from a distributed gaming operator in Montana, as well as certain other non-gaming assets and the right to operate within certain locations (the “Initial Montana Acquisition”). Additionally, on April 22, 2016, the Company completed the acquisition of approximately 1,800 slots from a second distributed gaming operator in Montana, as well as amusement devices and other non-gaming assets and the right to operate within certain locations (the “Second Montana Acquisition” and, together with the Initial Montana Acquisition, the “Montana Acquisitions”). The results of operations of the distributed gaming businesses acquired in the Montana Acquisitions have been included in the Company’s results subsequent to their respective acquisition dates. See Note 3, Merger and Acquisitions On July 31, 2015, the Company acquired Sartini Gaming, Inc. (“Sartini Gaming”) through the merger of a wholly-owned subsidiary of the Company with and into Sartini Gaming, with Sartini Gaming surviving as a wholly-owned subsidiary of the Company (the “Merger”). The results of operations of Sartini Gaming and its subsidiaries have been included in the Company’s results subsequent to that date. In connection with the Merger, the Company’s name was changed from Lakes Entertainment, Inc. to Golden Entertainment, Inc. See Note 3, Merger and Acquisitions

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 2 – Summary of Significant Accounting Policies Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles in the United States (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts and disclosures. Actual results could differ from those estimates. Significant estimates also include preliminary estimates of values assigned to assets acquired and liabilities assumed in connection with business combinations, including conclusions of useful lives, separate entity values and underlying valuation metrics and methods. These preliminary estimates could change significantly during the measurement period which can remain open for up to one year after the closing date of the business combination. See Note 3, Merger and Acquisitions, Basis of Presentation The accompanying consolidated financial statements include the accounts of the Company and its subsidiaries. All material intercompany accounts and transactions have been eliminated in consolidation. Additionally, certain minor reclassifications have been made to the 2016 and 2015 amounts to conform to the current presentation, including a reclassification of $2.7 million from food and beverage expense to gaming expense. Cash and Cash Equivalents Cash and cash equivalents include cash on hand and in banks and highly-liquid investments with original maturities of three months or less. Although these balances may at times exceed the federal insured deposit limit, the Company believes such risk is mitigated by the quality of the institutions holding such deposits. Accounts Receivable Accounts receivable consist primarily of gaming, hotel and other receivables, net of allowance for doubtful accounts. Accounts receivable are non-interest bearing and are initially recorded at cost. Accounts are written off when management deems the account to be uncollectible. An estimated allowance is maintained to reduce the Company’s accounts receivable to their expected net realizable value. The allowance is estimated based on specific reviews of customer accounts as well as historical collection experience and current economic and business conditions. Recoveries of accounts previously written off are recorded when received. Inventories Inventories consist primarily of food and beverage and retail items and are stated at the lower of cost or net realizable value (instead of market) beginning in 2017. The change in accounting principle did not have a material effect on the Company’s financial position, results of operations or cash flows. Cost is determined using the first-in, first-out and the average cost inventory methods. Property and Equipment Property and equipment is stated at cost less accumulated depreciation. Assets held under capital leases are stated at the lower of the present value of the future minimum lease payments or fair value at the inception of the lease. Expenditures for additions, renewals and improvements are capitalized and depreciated over their useful lives. Costs of repairs and maintenance are expensed when incurred. Building and site improvements 15 - 45 years Furniture and equipment 3 - 15 years Leasehold improvements 2 - 15 years The Company evaluates property and equipment and other long-lived assets for impairment in accordance with the guidance for accounting for the impairment or disposal of long-live assets. If an indicator of impairment exists, the impairment is measured based on fair value compared to book value. For the years ended December 31, 2017 and 2016, there were no impairment charges. For the year ended December 31, 2015 the Company recognized an impairment charge of $0.4 million. Goodwill and Intangible Assets Goodwill represents the purchase price in excess of fair values assigned to the underlying net assets of the acquired company. Goodwill is assigned to the reporting unit, which is the operating segment level or one level below the operating segment. Goodwill is not amortized but instead is tested for impairment annually. Intangible assets with finite lives are amortized using the straight-line method over the periods estimated to be benefited. Finite-lived intangible assets are also reviewed for impairment if facts and circumstances warrant. Impairment tests are performed on October 1 st Derivative Instruments In November 2017, the Company executed a trade with Credit Suisse to purchase a derivative instrument from which the Company will receive cash payments at the end of each period in which the interest rate exceeds the agreed upon strike price (the “Interest Rate Cap”). Derivative financial instruments such as the Interest Rate Cap are recorded at fair value. Changes in the fair value of derivative instruments are recognized in the consolidated statements of operations and comprehensive income . Rewards Programs The Company offers various rewards and loyalty programs at its resort casino properties to encourage repeat business. At its Las Vegas and Laughlin casinos in Nevada, the Company offers the ace|PLAY rewards program. Under this program, participants earn points based on gaming activity that can be redeemed for cash, free play, lodging, food and beverages and merchandise. Participant points expire after thirteen months of no activity. At its Pahrump, Nevada casinos, the Company offers the Gold Mine Rewards loyalty program. Under this program, participants earn points based on play and retail purchases, which points are redeemable for food, beverages and hotel rooms, among other items. The close proximity of the Company’s three Pahrump, Nevada casino properties allows it to leverage the convenience of a one-card player rewards system, where reward points and other benefits can be earned and redeemed across all three of the Company’s Pahrump casinos via a single card. At Rocky Gap, the Company offers the Rewards Club loyalty program. Under this program, participants earn points based on play and amounts spent on the purchase of rooms, food, beverage and resort activities, which points are redeemable for complimentary slot play and free goods and services at Rocky Gap’s hotel, restaurants, spa and golf course. In its Distributed Gaming segment, the Company offers a Golden Rewards promotional program for its taverns. Golden Rewards tavern player relationships represent loyalty program members who earn points based on play and amounts spent on the purchase of food and beverage, which points are redeemable for complimentary slot play, food and beverages, among other items. With respect to each of the Company’s rewards and loyalty programs, the Company records a liability based on the value of points earned, less an estimate for points not expected to be redeemed (“breakage”). The Company records net points earned for complimentary gaming play as a reduction to gaming revenue and points earned for free goods and services as promotional allowances. Redemption history at the Company’s casinos and taverns is used to assist in the determination of the estimated accruals. Changes in the programs, increases in membership and changes in the redemption patterns of the participants can impact this liability. The ace|PLAY, Gold Mine Rewards, Rewards Club and Golden Rewards points accruals are included in current liabilities on the Company’s consolidated balance sheet. Long-Term Debt, Net Long-term debt, net is reported as the outstanding debt amount net of unamortized debt issuance and debt discount costs. These costs include legal and other direct costs related to the issuance of the Company’s outstanding debt and discounts granted to the initial purchasers or lenders of the Company’s debt instruments, and are recorded as a direct reduction to the face amount of the Company’s outstanding debt. The debt discount and debt issuance costs are accreted to interest expense using the effective interest method over the contractual term of the underlying debt. In the event that the Company’s debt is modified, repurchased or otherwise reduced prior to its original maturity date, the Company ratably reduces the unamortized debt issuance costs and discount and records a loss on extinguishment of debt. Revenue Recognition and Promotional Allowances Gaming revenue is the difference between gaming wins and losses and is recognized as wins and losses occur from gaming activities. The Company generally enters into three types of slot and amusement device placement contracts as part of the distributed gaming business: space lease, revenue share and participation agreements. Under space lease agreements, the Company pays a fixed monthly rental fee for the right to install, maintain and operate the Company’s slots at a business location. Under these agreements, the Company recognizes all gaming revenue and records fixed monthly rental fees as gaming expenses in the consolidated statement of operations. Under revenue share agreements, the Company pays the business location a percentage of the gaming revenue generated from the Company’s slots placed at the location, rather than a fixed monthly rental fee. With regard to both space lease and revenue share agreements, the Company holds the applicable gaming license to conduct gaming at the location (although revenue share locations are required to obtain separate regulatory approval to receive a percentage of the gaming revenue). 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 slots. In Montana, the Company’s slot and amusement device placement contracts are all revenue share agreements. The retail value of rooms, food and beverage, and other services furnished to customers without charge, including coupons for discounts when redeemed, is included in gross revenues and then deducted as a promotional allowance. The estimated cost of providing such promotional allowances is included primarily in gaming expenses. Food, beverage, and retail revenues are recorded at the time of sale. Room revenue is recorded at the time of occupancy. Sales taxes and surcharges collected from customers and remitted to governmental authorities are presented on a net basis. Gaming Taxes The Company’s Nevada casinos are subject to taxes based on gross gaming revenues and pay annual fees based on the number of slots and table games licensed during the year. Rocky Gap is subject to gaming taxes based on gross gaming revenues and also pays an annual flat tax based on the number of table games and video lottery terminals in operation during the year. The Company’s distributed gaming operations in Nevada are subject to taxes based on the Company’s share of non-restricted gross gaming revenue for those locations that have grandfathered rights to more than 15 slots for play, and/or annual and quarterly fees at all tavern and third party distributed gaming locations. The Company’s distributed gaming operations in Montana are subject to taxes based on the Company’s share of gross gaming revenue. These gaming taxes are recorded as gaming expenses in the consolidated statements of operations. Total gaming taxes and licenses were $41.5 million, $35.7 million and $24.2 million for the years ended December 31, 2017, 2016 and 2015, respectively. Advertising Expenses The Company expenses advertising costs as incurred. Advertising expenses, which are primarily included in selling, general and administrative expenses, were $3.3 million, $2.6 million and $3.4 million for the years ended December 31, 2017, 2016 and 2015, respectively. Share-Based Compensation Expense The Company has various share-based compensation programs, which provide for equity awards including stock options and restricted stock units. Share-based compensation expense is measured at the grant date, based on the estimated fair value of the award, and is recognized as expense, net of estimated forfeitures, over the employee's requisite service period. Compensation costs related to stock option awards are calculated based on the fair value of the award on the date of grant using the Black-Scholes option pricing model. For restricted stock units, compensation expense is calculated based on the fair market value of the Company’s common stock on the date of grant. All of the Company’s share-based compensation expense is recorded in selling, general and administrative expenses in the consolidated statements of operations. See Note 9, Share-Based Compensation, Income Taxes The determination of the Company’s income tax-related account balances requires the exercise of significant judgment by management. Accordingly, the Company determines deferred tax assets and liabilities based upon the difference between the financial statement and tax basis of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to affect taxable income. Management assesses the likelihood that deferred tax assets will be recovered from future taxable income and establishes a valuation allowance when management believes recovery is not likely. The Company establishes assets and liabilities for uncertain tax positions taken or expected to be taken in income tax returns using a more-likely-than-not recognition threshold. The Company records estimated penalties and interest related to income tax matters, including uncertain tax positions, if any, as a component of income tax expense. 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 their anti-dilutive effect. Recent Accounting Pronouncements Changes to generally accepted accounting principles in the United States 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 which created a new Topic 606 (“ASC 606”). The new guidance is intended to clarify the principles for recognizing revenue and to develop a common revenue standard for United States GAAP applicable to revenue transactions. Existing industry guidance will be eliminated, including revenue recognition guidance specific to the gaming industry. The FASB has issued several amendments to the standard, including clarification on accounting for and identifying performance obligations. This guidance is effective for annual reporting periods beginning after December 15, 2017, including interim periods within those reporting periods. The guidance should be adopted by applying either a full retrospective approach for all periods presented in the period of adoption or a modified retrospective approach with the cumulative effect of initially applying the guidance recognized at the date of initial application. The Company will adopt the standard as of January 1, 2018, and will follow the full retrospective approach. The accompanying financial statements and related disclosures do not reflect the effects of the new revenue standard. The Company is finalizing the assessment of the effects of the standard on its consolidated financial statements, and will begin reporting under the new guidance in its consolidated financial statements for the first quarter of 2018. The quantitative effects of these changes have not yet been determined and are still being analyzed. The Company’s current presentation, which reports the retail value of services provided to customers without charge as revenues, with a corresponding contra amount deducted as promotional allowances, will no longer be allowed under the new revenue standard. Upon adoption of the new guidance, revenues will be allocated among the Company’s 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 reported gaming revenues by an amount equivalent to reported promotional allowance revenues, with no change to total net revenues. Currently, the Company estimates the cost of fulfilling the redemption of rewards earned through customer loyalty programs based upon the cost of historical redemptions. Upon adoption of the new guidance, the Company will account for the rewards using a deferred revenue model for the classification and timing of revenue recognized as well as the classification of related expenses when player rewards are redeemed. The impact of this change in accounting is not expected to be material to any annual accounting period. Historically, and in accordance with prior guidance, the Company reported the expense for amounts paid to operators of wide area progressive games as contra-revenues. Upon adoption of the new guidance, these payments will be reported as an operating expense. The impact of this classification change will be to increase our gaming revenues and gaming expenses by equal amounts.

Merger and Acquisitions

Merger and Acquisitions	12 Months Ended
	Dec. 31, 2017
Business Combinations [Abstract]
Merger and Acquisitions	Note 3 – Merger and Acquisitions American Acquisition Overview On October 20, 2017, the Company completed the acquisition of all of the outstanding equity interests of American from its former equity holders 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. Pursuant to the post-closing adjustment provisions in the purchase agreement, the cash portion of the consideration paid in the American Acquisition was subsequently increased to $787.6 million. At the time of the American Acquisition, American owned and operated four casino hotel properties in Nevada: the Stratosphere, Arizona Charlie’s Decatur and Arizona Charlie’s Boulder in Las Vegas, and the Aquarius in Laughlin. As of October 20, 2017, the American casino properties offered an aggregate of 3,865 slots, 89 table games and 4,896 hotel rooms. Purchase Price The American Acquisition has been accounted for using the acquisition method of accounting in accordance with Accounting Standards Codification 805, Business Combinations (“ASC 805”), which, among other things, establishes that equity issued to effect the acquisition be measured at the closing date of the transaction at the then-current market price. Accordingly, the fair value of the Company's common stock issued to ACEP Holdings at the closing is based on the closing price per share of the Company's common stock on October 20, 2017 of $25.08. The following is a summary of the components of the purchase price paid by the Company to the sellers in the American Acquisition (after taking into account the adjustment to the cash portion of the purchase price pursuant to the post-closing adjustment provisions of the purchase agreement, as described above): (In thousands) Amount Cash consideration $ 787,581 Fair value of common stock issued to ACEP Holdings 101,486 Total purchase price $ 889,067 Purchase Price Allocation Under ASC 805, the purchase price of the acquisition is allocated to the tangible and intangible assets acquired and liabilities assumed based on their estimated fair values at the acquisition date. The excess of the purchase price over the fair values is recorded as goodwill. During the measurement period, which may be up to one year from the acquisition date, the Company may record adjustments to the assets acquired and liabilities assumed with a corresponding offset to goodwill and will allocate goodwill to each of the business segments at the conclusion of the measurement period. The following table summarizes the preliminary allocation of the purchase price as of October 20, 2017 (the closing date of the American Acquisition), based on preliminary estimates of the fair values of the assets acquired and liabilities assumed: (In thousands) Amount Current assets $ 83,079 Property and equipment 754,581 Other noncurrent assets 264 Intangible assets 66,140 Goodwill 52,479 Liabilities (67,476 ) Total assets acquired, net of liabilities assumed $ 889,067 The following table summarizes the preliminary values assigned to acquired property and equipment and estimated useful lives by category: Remaining Amount Assigned Useful (In thousands) Land No t $ 106,800 Land improvements 15 6,240 Building and improvements 45 607,698 Furniture, fixtures and equipment 3-4 32,829 Construction in process No t 1,014 Total property and equipment $ 754,581 The following table summarizes the preliminary values assigned to acquired intangible assets and estimated useful lives by category: Remaining Amount Assigned Useful Life (Years) (In thousands) Trade names Indefinite $ 34,510 Players loyalty programs 3 26,850 Leasehold interest 3-80 3,110 In-place lease value 3-4 1,670 Total intangible assets $ 66,140 See Note 12, Financial Instruments and Fair Value Measurements 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) (the “First Lien Facility”) and a $200.0 million senior secured second lien term loan facility (the “Second Lien Term Loan” and, together with the First Lien Facility, the “Credit Facilities”). The Company used the net proceeds from the borrowings under the Credit 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 (the “Former Credit Facility”), and to pay certain transaction fees and expenses. See Note 7, Debt , for a discussion of the Credit Facilities and associated refinancing. Pro Forma Financial Information The following unaudited pro forma combined financial information has been prepared by management for illustrative purposes only and does not purport to represent what the results of operations, financial condition or other financial information of the Company would have been if the American Acquisition had occurred as of the date indicated or what such results or financial condition will be for any future periods. The unaudited pro forma combined financial information is based on preliminary estimates and assumptions and on the information available at the time of the preparation thereof. Any of these preliminary estimates and assumptions may change, be revised or prove to be materially different, and the estimates and assumptions may not be representative of facts existing at the time of the American Acquisition. The unaudited pro forma combined financial information does not reflect non-recurring charges that will be incurred in connection with the American Acquisition, nor any cost savings and synergies expected to result from the American Acquisition (and associated costs to achieve such savings or synergies), nor any costs associated with severance, restructuring or integration activities resulting from the American Acquisition. The following table summarizes certain unaudited pro forma combined financial information derived from a combination of the historical consolidated financial statements of the Company and of American for the years ended December 31, 2017 and 2016, adjusted to give effect to the American Acquisition and related transactions (including the refinancing). The unaudited pro forma combined financial information was prepared as if the American Acquisition occurred on January 1, 2016. Year Ended December 31, 2017 2016 (In thousands, except per share data) Pro forma combined net revenues $ 843,484 $ 794,265 Pro forma combined net income 23,107 28,338 Pro forma combined net income per share: Basic $ 0.88 $ 1.08 Diluted 0.83 1.07 Weighted-average common shares outstanding: Basic 26,342 26,181 Diluted 27,897 26,500 The following adjustments have been made to the pro forma combined net income and pro forma combined net income per share in the table above: • Adjustment to eliminate the historical shareholders’ equity of American and the issuance of 4,046,494 shares of common stock of the Company to ACEP Holdings at the closing of the American Acquisition valued at $101.5 million. • Adjustment to eliminate transaction costs incurred by the Company and American in connection with the American Acquisition. • Adjustments to remove severance costs, sale-related expenses and restricted stock unit compensation costs incurred by American related to the American Acquisition. • Adjustments to depreciation and amortization expense of property, plant and equipment and intangible assets acquired by the Company resulting from the effect of the preliminary purchase price allocation. • Adjustments to interest expense and debt issuance costs resulting from the refinancing of the Company’s and American’s former senior secured credit facilities, and the removal of the historical interest expense of the Company and American related to their respective senior secured indebtedness that was repaid as part of the refinancing. The pro forma adjustments are based on the amounts borrowed in the refinancing and the interest rates in effect at the closing of the American Acquisition. • Adjustment to remove the loss on extinguishment of the Company and American’s senior secured indebtedness resulting from the refinancing. • Adjustments to income tax benefit (provision) as a result of the application of the guidance in ASC 740 and the Company’s combined federal and state statutory rate. Montana Acquisitions On January 29, 2016, the Company completed the Initial Montana Acquisition, which involved the acquisition of approximately 1,100 slots, as well as certain other non-gaming assets and the right to operate within certain locations, from C. Lohman Games, Inc., Rocky Mountain Gaming, Inc. and Brandy’s Shoreliner Restaurant, Inc., for total consideration of $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. In the third quarter of 2017, 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. In the first quarter of 2018 the contingent consideration was paid in full. The allocation of the $20.1 million purchase price to the assets acquired as of January 29, 2016 includes $1.7 million of cash, $2.4 million of property and equipment, $14.4 million of intangible assets and $1.6 million of goodwill. The amounts assigned to intangible assets include customer relationships of $9.8 million with an economic life of 15 years, non-compete agreements of $3.9 million with an economic life of five years, trade names of $0.5 million with an economic life of four years and other amounts of $0.2 million with an economic life of 15 years. On April 22, 2016, the Company completed the Second Montana Acquisition, which involved the acquisition of approximately 1,800 slots, as well as amusement devices and certain other non-gaming assets and the right to operate within certain locations, from Amusement Services, LLC, for total consideration of $25.7 million. The allocation of the $25.7 million purchase price to the assets acquired as of April 22, 2016 includes $0.3 million of cash, less than $0.1 million of prepaid gaming license fees, $7.8 million of property and equipment, $11.4 million of intangible assets and $6.0 million of goodwill. The amounts assigned to intangible assets include customer relationships of $9.1 million with an economic life of 15 years, non-compete agreements of $1.8 million with an economic life of five years, trade names of $0.2 million with an economic life of four years and other amounts of $0.3 million with an economic life of 15 years. The goodwill recognized in the Montana Acquisitions is 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 reports the results of operations from each of the Montana Acquisitions, subsequent to their respective closing dates, within its Distributed Gaming segment. 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. Merger with Sartini Gaming, Inc. On July 31, 2015, the Company acquired Sartini Gaming through the consummation of the Merger. At the effective time of the Merger, all issued and outstanding shares of capital stock of Sartini Gaming were canceled and converted into the right to receive shares of the Company’s common stock. At the closing of the Merger, the Company issued 7,772,736 shares of its common stock to The Blake L. Sartini and Delise F. Sartini Family Trust (the “Sartini Trust”), as sole shareholder of Sartini Gaming in accordance with the agreement and plan of merger (the “Merger Agreement”). In addition, at the closing of the Merger, the Company issued 457,172 shares of its common stock to holders of warrants issued by a subsidiary of Sartini Gaming that elected to receive shares of the Company’s common stock in exchange for their warrants. The total number of shares of the Company’s common stock issued in connection with the Merger was subject to adjustment pursuant to the post-closing adjustment provisions of the Merger Agreement. In connection with such post-closing adjustment, the Company issued an additional 223,657 shares of its common stock to the Sartini Trust. As a result, the value of the purchase consideration following such adjustment was $77.4 million. This amount is the product of the 8,453,565 shares of the Company’s common stock issued in the aggregate in connection with the Merger and the closing price of $9.15 per share of the Company's common stock on July 31, 2015. In August 2016, the 777,274 shares previously held in escrow as security in the event of any claims for indemnifiable losses in accordance with the Merger Agreement were released to the Sartini Trust in accordance with the terms of the escrow agreement. Under the Merger Agreement, the number of shares of the Company’s common stock issued in connection with the Merger reflected the pre-Merger value of Sartini Gaming relative to the pre-Merger value of the Company, which pre-Merger values were calculated in accordance with formulas set forth in the Merger Agreement. To determine the number of shares of the Company’s common stock issued in connection with the Merger, the sum of the number of shares of the Company’s common stock outstanding immediately prior to the Merger and the number of shares issuable upon the exercise of outstanding in-the-money stock options was divided by the percentage of the total pre-Merger value of both companies that represented the Company’s pre-Merger value to determine the total number of fully diluted shares immediately following the Merger. The number of shares of the Company’s common stock issued in connection with the Merger was the difference between the total number of fully diluted shares immediately following the Merger and the total number of fully diluted shares immediately prior to the Merger. No fractional shares of the Company’s common stock were issued in connection with the Merger, and any fractional share was rounded to the nearest whole share. The Merger Agreement specified the procedure for determining the pre-Merger values of Sartini Gaming and the Company. The final pre-Merger values of the Company and Sartini Gaming were determined and approved during the fourth quarter of 2015, pursuant to the post-closing adjustment provisions of the Merger Agreement. The total number of shares of the Company’s common stock issued in connection with the Merger was as follows: Pre-Merger Value of Lakes Lakes % Pre-Merger Value of Sartini Gaming Sartini Gaming % Total Post-Closing Shares (1) Total Shares Issued in Connection with Merger (2) $ 134,615,083 62.6% $ 80,523,753 37.4% 22,592,260 8,453,565 (1) Calculated as the sum of the number of shares of the Company’s common stock outstanding immediately after the Merger (on a fully diluted basis, including shares issuable upon the exercise of outstanding in-the-money stock options) and the number of shares of the Company’s common stock issued pursuant to the post-closing adjustment provisions of the Merger Agreement. (2) Includes 457,172 shares of the Company’s common stock that were issued to certain former holders of warrants issued by a subsidiary of Sartini Gaming upon the closing of the Merger. Merger Accounting The Merger has been accounted for under the purchase method of accounting in accordance with ASC 805. Under the purchase method, the total purchase price, or consideration transferred, was measured at the Merger closing date. The purchase price of the acquisition was allocated to the tangible and intangible assets acquired and liabilities assumed based on their estimated fair values at the acquisition date. The excess of the purchase price over the estimated fair values was recorded as goodwill. The goodwill recognized in the Merger was primarily attributable to potential expansion and future development of, and anticipated synergies from, the tavern brands and the acquired distributed gaming and casino businesses, while enhancing the Company’s existing brand and casino portfolio. None of the goodwill recognized is expected to be deductible for income tax purposes. The Company allocated the goodwill to each reporting unit at the conclusion of the measurement period. Measurement Period Adjustments The final pre-Merger values of the Company and Sartini Gaming were determined and approved during the fourth quarter of 2015, pursuant to the post-closing adjustment provisions of the Merger Agreement. As a result of this post-closing adjustment calculation, the number of shares issued in connection with the Merger was increased by an additional 223,657 shares, and the 388,637 shares of the Company's common stock held in escrow as security for the post-closing adjustment were released to the Sartini Trust. The effect of the issuance of these additional shares on the purchase price consideration calculation was an increase of $2.1 million to $77.4 million. This amount is the product of the 8,453,565 total shares of the Company’s common stock issued in connection with the Merger on July 31, 2015 and issued pursuant to the post-closing “true-up” adjustment and the $9.15 per share closing price of the Company's common stock on July 31, 2015. The Company accounted for the issuance of the additional 223,657 shares, and the adjustment of the purchase price consideration, during the fourth quarter of 2015 when the additional shares were issued. The measurement period for the Merger ended on July 31, 2016. In addition to the issuance of the additional shares pursuant to the post-closing adjustment calculation mentioned above, during the measurement period, the Company: • recorded a deferred tax liability totaling $14.7 million due to the assumption of a net deferred tax liability generated from intangible assets acquired in the Merger, with a corresponding increase to goodwill by the same amount; • recorded an adjustment to increase goodwill by $1.6 million, decreasing accounts receivable by the same amount, due to the determination that receivables acquired as part of the Merger were deemed to be uncollectible as of the Merger date; • further analyzed the trade names acquired as part of the Merger, which were originally given 10 year useful lives, and concluded that the trade names are indefinite-lived. An adjustment to reverse $0.2 million of amortization for the trade names in the third quarter of 2015 was recorded during the fourth quarter of 2015; • determined that the preliminary estimated useful lives of certain tangible acquired assets were not consistent with the useful lives used by other market participants. The useful lives determined during the measurement period were updated to reflect the Company’s determination and are reflected in the property and equipment by category table below; • identified an acquired prepaid asset (recorded in other current assets previously) that was reclassified to a gaming license that represents the Company’s ability and right to operate in its current capacity in Montana. Management has valued the gaming license using estimates for explicit and implicit costs to obtain the gaming license and has determined the license has an indefinite life; • recorded an adjustment to increase goodwill by less than $0.1 million, increasing accrued taxes by the same amount, due to a tax liability resulting from a prior year assumed as part of the Merger; • recorded an adjustment to increase goodwill by $0.3 million, decreasing player relationships at the Company’s Gold Town Casino by the same amount, due to an increase in the discount rate used in the valuation upon further review. This adjustment triggered a release of $0.1 million of the previously recorded deferred tax liability, with a corresponding decrease to goodwill by the same amount; and • identified $0.9 million worth of equipment that was disposed of prior to the Merger but recorded in the opening balance. As such, the Company recorded an increase to goodwill for the amount of equipment written off. Allocation The final allocation of the $77.4 million purchase price to the assets acquired and liabilities assumed as of July 31, 2015 was as follows: (In thousands) Amount Cash $ 25,539 Other current assets 14,830 Property and equipment 83,173 Intangible assets 80,460 Goodwill 97,462 Current liabilities (13,245 ) Warrant liability (3,435 ) Debt (190,587 ) Deferred tax liability (14,576 ) Other long-term liabilities (2,217 ) Total purchase price $ 77,404 The amounts assigned to property and equipment by category are summarized in the table below: Remaining Amount Assigned Useful (In thousands) Land No t $ 12,470 Land improvements 5-14 4,030 Building and improvements 19-25 21,310 Leasehold improvements 1-28 20,793 Furniture, fixtures and equipment 1-11 21,935 Construction in process No t 2,635 Total property and equipment $ 83,173 The amounts assigned to intangible assets by category as of July 31, 2015 are summarized in the table below: Remaining Amount Assigned Useful Life (Years) (In thousands) Trade names Indefinite $ 12,200 Player relationships 8-14 7,300 Customer relationships 13-16 59,200 Gaming licenses Indefinite 960 Other intangible assets 2-10 800 Total intangible assets $ 80,460 See Note 12, Financial Instruments and Fair Value Measurements Refinancing In connection with the Merger, the Company entered into the Former Credit Facility to refinance the outstanding senior secured indebtedness of Sartini Gaming and the Company’s then-existing financing facility with Centennial Bank. Jamul Note and Distribution to Shareholders On December 9, 2015, the Company sold its $60.0 million subordinated promissory note (“Jamul Note”) from the Jamul Indian Village (“Jamul Tribe”) to a subsidiary of Penn National Gaming, Inc. for $24.0 million in cash. Under the terms of the Merger Agreement with Sartini Gaming and subject to applicable law, the Company agreed that the proceeds received from the sale of the Jamul Note, net of related costs, would be distributed in a cash dividend to its shareholders holding shares as of the record date for such dividend (other than shareholders that had waived their right to receive such dividend in connection with the Merger). Under the terms of the Merger Agreement, Sartini Gaming’s former sole shareholder, for itself and any related party transferees of its shares, waived their right to receive such dividend with respect to their shares (which totaled 7,996,393 shares in the aggregate). Also in connection with the Merger, holders of an additional 457,172 shares waived their right to receive such dividend. On June 17, 2016, the Board of Directors of the Company approved and declared the special dividend to the eligible shareholders of record on the close of business on June 30, 2016 (the “Record Date”) of cash in the aggregate amount of approximately $23.5 million (the “Special Dividend”), which was paid on July 14, 2016. The $1.71 per share amount of the Special Dividend was calculated by dividing the aggregate amount of the Special Dividend by 13,759,374 outstanding shares of common stock held by eligible shareholders on the close of business on the Record Date (rounded down to the nearest whole cent per share).

Property and Equipment, Net

Property and Equipment, Net	12 Months Ended
	Dec. 31, 2017
Property Plant And Equipment [Abstract]
Property and Equipment, Net	Note 4 – Property and Equipment, Net The following table summarizes the components of property and equipment, net: December 31, (In thousands) 2017 2016 Land $ 121,081 $ 12,470 Building and site improvements 705,266 77,515 Furniture and equipment 125,339 75,740 Construction in process 6,972 5,246 Property and equipment 958,658 170,971 Less: Accumulated depreciation (63,417 ) (33,390 ) Property and equipment, net $ 895,241 $ 137,581 Depreciation expense for property and equipment, including capital leases, totaled $31.3 million, $20.2 million, and $8.5 million for 2017, 2016, and 2015, respectively.

Goodwill and Intangible Assets,

Goodwill and Intangible Assets, Net	12 Months Ended
	Dec. 31, 2017
Goodwill And Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets, Net	Note 5 – Goodwill and Intangible Assets, Net The following table summarizes goodwill activity by reportable segment: (In thousands) Casinos Distributed Gaming Total Goodwill Balance, January 1, 2016 $ 17,080 $ 79,208 $ 96,288 Goodwill acquired during the year — 8,193 8,193 Acquired goodwill adjusted during the year (9,284 ) 10,458 1,174 Balance, December 31, 2016 7,796 97,859 105,655 Goodwill acquired during the year 52,479 — 52,479 Balance, December 31, 2017 $ 60,275 $ 97,859 $ 158,134 Goodwill represents the initial goodwill allocation related to the Merger and the Montana Acquisitions and final adjustments to purchase price allocations during the applicable measurement periods, and the initial goodwill allocation related to the American Acquisition. The impact of the final purchase price allocation adjustments related to the Merger and the Montana Acquisitions on the Company's results of operations and financial position was immaterial. The Company may continue to record adjustments to the carrying value of assets acquired with a corresponding offset to goodwill during the measurement period related to the American Acquisition, which can be up to one year from the date of the consummation of the acquisition. See Note 3, Merger and Acquisitions Intangible assets, net, consisted of the following: December 31, 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 46,710 — 46,710 Other Indefinite 185 — 185 47,855 — 47,855 Amortizing intangible assets Customer relationships 12.1 years 80,320 (12,524 ) 67,796 Player relationships 4.2 years 34,150 (3,045 ) 31,105 Gaming license 10.3 years 2,100 (648 ) 1,452 Non-compete agreements 3.0 years 6,000 (2,395 ) 3,605 Leasehold interest 65.7 years 3,110 (32 ) 3,078 In-place lease value 3.3 years 1,670 (81 ) 1,589 Other 8.2 years 1,769 (557 ) 1,212 129,119 (19,282 ) 109,837 Balance, December 31, 2017 $ 176,974 $ (19,282 ) $ 157,692 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 The Rocky Gap gaming license is being amortized over its 15 year term. Total amortization expense related to intangible assets was $9.5 million, $7.3 million and $2.3 million for 2017, 2016, and 2015, respectively. Estimated future amortization expense related to intangible assets, which includes acquired intangible assets recorded on a preliminary basis, is as follows: (In thousands) 2018 2019 2020 2021 2022 Thereafter Estimated amortization expense $ 17,562 $ 17,562 $ 15,923 $ 7,023 $ 6,624 $ 45,143

Accrued Liabilities

Accrued Liabilities	12 Months Ended
	Dec. 31, 2017
Payables And Accruals [Abstract]
Accrued Liabilities	Note 6 – Accrued Liabilities Accrued liabilities consist of the following: December 31, (In thousands) 2017 2016 Gaming liabilities $ 11,123 $ 1,479 Interest 1,770 9 Other accrued liabilities 6,402 2,358 Total accrued liabilities $ 19,295 $ 3,846

Debt

Debt	12 Months Ended
	Dec. 31, 2017
Debt Disclosure [Abstract]
Debt	Note 7 – Debt Senior Secured Credit Facilities As of December 31, 2017, the Company’s Credit Facilities consisted of a $900.0 million First Lien 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, and a $200.0 million Second Lien Term Loan with Credit Suisse AG, Cayman Islands Branch (as administrative agent and collateral agent), the lenders party thereto and the other entities party thereto. As of December 31, 2017, $800.0 million and $200.0 million of term loan borrowings were outstanding under our First Lien Facility and Second Lien Term Loan, respectively, there were no letters of credit outstanding under the First Lien Facility, and our revolving credit facility was undrawn, leaving borrowing availability under the revolving credit facility as of December 31, 2017 of $100.0 million. Interest and Fees 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 under the First Lien 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 Second Lien Term Loan 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. As of December 31, 2017, the weighted-average effective interest rate on the Company’s outstanding borrowings under the Credit Facilities was approximately 5.1%. Optional and Mandatory Prepayments 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 Term Loan must be repaid in full at maturity on October 20, 2025. Guarantees and Collateral Borrowing 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 its subsidiary guarantors (subject to of certain exceptions). Financial and Other Covenants Under the Credit Facilities, the Company and its restricted subsidiaries are subject to certain limitations, including limitations on their respective 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 Former Senior Secured Credit Facility In connection with the American Acquisition and the entry into the Credit Facilities, in October 2017 the Company repaid all principal amounts outstanding under the Company’s Former Credit Agreement with Capital One, National Association (as administrative agent) and the lenders named therein, which amounted to approximately $173.4 million, together with accrued interest. As a result of the repayment and discharge of the Former Credit Facility, the Company recognized a loss on extinguishment of debt of $1.7 million during the year ended December 31, 2017. Former Rocky Gap Financing Facility In connection with the entry into the Former Credit Agreement, in July 2015 the Company repaid all principal amounts outstanding under the Company’s then-existing $17.5 million financing facility with Centennial Bank, which amounted to approximately $10.7 million, together with accrued interest. As a result of the repayment of this facility, the Company recognized a loss on extinguishment of debt of $1.2 million, related to the unamortized discount under the facility, during the year ended December 31, 2015. Summary of Outstanding Debt Long-term debt, net is comprised of the following: December 31, (In thousands) 2017 2016 Term loans $ 1,000,000 $ 150,000 Revolving credit facility — 30,000 Capital lease obligations 5,839 1,970 Notes payable 1,159 3,777 Total long-term debt 1,006,998 185,747 Less unamortized discount (30,122 ) — Less unamortized debt issuance costs (3,917 ) (2,305 ) 972,959 183,442 Less current maturities (9,759 ) (15,752 ) Long-term debt, net $ 963,200 $ 167,690 Scheduled Principal Payments of Long-Term Debt The scheduled principal payments due on long-term debt are as follows: (In thousands) For the year ending December 31, 2018 $ 9,759 2019 9,177 2020 9,111 2021 8,465 2022 8,143 Thereafter 962,343 Total outstanding principal of long-term debt $ 1,006,998

Promotional Allowances

Promotional Allowances	12 Months Ended
	Dec. 31, 2017
Promotional Allowances [Abstract]
Promotional Allowances	Note 8 – 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 are as follows: Year Ended December 31, (In thousands) 2017 2016 2015 Food and beverage $ 23,886 $ 18,324 $ 6,633 Rooms 3,790 2,263 2,035 Other 1,192 604 214 Total promotional allowances $ 28,868 $ 21,191 $ 8,882 The estimated cost of providing these promotional allowances, which is primarily included in gaming expenses, are as follows: Year Ended December 31, (In thousands) 2017 2016 2015 Food and beverage $ 21,007 $ 15,201 $ 2,263 Rooms 1,451 818 608 Other 413 367 205 Total estimated cost of promotional allowances $ 22,871 $ 16,386 $ 3,076

Share-Based Compensation

Share-Based Compensation	12 Months Ended
	Dec. 31, 2017
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Share-Based Compensation	Note 9 – 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 January 1 st 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. 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. As of December 31, 2017, no shares of the Company’s common stock remained available for grants of awards under the 2007 Plan. In connection with the Special Dividend discussed in Note 3, Merger and Acquisitions Stock Options The following table summarizes stock option activity: Weighted- Average Aggregate Stock Remaining Weighted- Intrinsic Options Term Average Value Outstanding (in years) Exercise Price (in thousands) Outstanding at January 1, 2017 3,402,481 7.9 $ 9.02 Granted 1,124,542 $ 15.88 Exercised (22,989 ) $ 7.36 Cancelled (128,105 ) $ 11.36 Outstanding at December 31, 2017 4,375,929 7.4 $ 10.73 $ 95,937 Vested at December 31, 2017 1,851,799 6.5 $ 7.99 $ 45,705 Exercisable at December 31, 2017 388,040 0.8 $ 4.33 $ 10,989 The total intrinsic value of stock options exercised during the years ended December 31, 2017, 2016 and 2015 was $0.1 million, $1.8 million and $0.1 million, respectively. The weighted-average grant-date fair value of stock options granted during the years ended December 31, 2017, 2016 and 2015 was $7.30, $4.80 and $3.72 per share, respectively. The total amount of cash received from stock options exercised during the year ended December 31, 2017 was $0.2 million. The Company issues new shares of common stock upon exercise of stock options. The Company uses the Black-Scholes option pricing model to estimate the fair value and compensation cost associated with employee incentive stock options, which requires the consideration of historical employee exercise behavior data and the use of a number of assumptions including volatility of the Company’s stock price, the weighted-average risk-free interest rate and the weighted-average expected life of the options. The Company’s determination of fair value of share-based option awards on the date of grant using the Black-Scholes option pricing model is affected by the following assumptions regarding complex and subjective variables. Any changes in these assumptions may materially affect the estimated fair value of the share-based award. • Expected dividend yield — As the Company has not historically paid dividends, with the exception of the Special Dividend, the dividend rate variable used in the Black-Scholes model is zero. • Risk-free interest rate — The risk-free interest rate assumption is based on the U.S. Treasury yield curve in effect at the time of grant and with maturities consistent with the expected term of options. • Expected term — The expected term of employee stock options represents the weighted-average period that the stock options are expected to remain outstanding. It is based upon the Company’s experience as to the average historical term of option grants that were exercised, canceled or forfeited. Management believes historical data is reasonably representative of future exercise behavior. • Expected volatility — The volatility assumption is based on the historical actual volatility of the Company’s stock. Management concluded there were no factors identified which were unusual and which would distort the volatility figure if used to estimate future volatility. Future volatility may be substantially less or greater than expected volatility. The following assumptions were used to estimate the fair value of stock options granted: Year Ended December 31, 2017 2016 2015 Expected dividend yield — — — Risk-free interest rate 2.21 – 2.47% 1.43 – 2.40% 2.18 – 2.36% Expected term (in years) 10 10 10 Expected volatility 29.07 – 34.43% 24.03 – 26.95% 27.24 – 27.60% Restricted Stock Units The following table summarizes RSU activity: Total Restricted Weighted Fair Value Stock Average of Shares Units Grant Date Vested Outstanding Fair Value (in thousands) Outstanding at January 1, 2016 — — Granted 141,296 $ 12.57 Outstanding at December 31, 2016 141,296 $ 12.57 Granted 62,791 $ 27.87 Vested (111,660 ) $ 12.57 $ 2,556 Cancelled (29,636 ) $ 12.57 Outstanding at December 31, 2017 62,791 $ 27.87 There was no RSU activity during the year ended December 31, 2015. Share-Based Compensation The following table summarizes share-based compensation costs by award type: Year Ended December 31, (In thousands) 2017 2016 2015 Stock options $ 5,135 $ 3,717 $ 809 Restricted stock units 3,619 161 — Total share-based compensation costs $ 8,754 $ 3,878 $ 809 For the year ended December 31, 2017, management has evaluated all applicable positive and negative evidence and believes that the positive evidence is strong enough to warrant a full release of the valuation allowance associated with the share-based compensation deferred tax asset. The deferred tax asset associated with share-based compensation was $2.5 million as of December 31, 2017 For the years ended December 31, 2016 and 2015, no income tax benefit was recognized in the Company’s consolidated statements of operations for share-based compensation arrangements. Management assessed the likelihood that the deferred tax assets relating to future tax deductions from share-based compensation will be recovered from future taxable income and determined that a valuation allowance is necessary to the extent that management currently believes it is more likely than not that tax benefits will not be realized. Management’s determination is based primarily on historical losses and earnings volatility. As of December 31, 2017, the Company’s unrecognized share-based compensation expense related to stock options was approximately $13.0 million, which is expected to be recognized over a weighted-average period of 2.7 years. As of December 31, 2017, there was $1.7 million of unamortized compensation related to unvested RSUs which is expected to be recognized over a weighted-average period of 3.9 years.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Income Taxes	Note 10 – Income Taxes Income tax provision (benefits) are summarized as follows: Year Ended December 31, (In thousands) 2017 2016 2015 Current: Federal $ (91 ) $ — $ 247 State (5 ) — — Total current tax benefit (provision) (96 ) — 247 Deferred: Federal $ (7,456 ) $ (4,091 ) $ (8,939 ) State (369 ) (234 ) (1,277 ) Total deferred tax benefit (7,825 ) (4,325 ) (10,216 ) Income tax benefit $ (7,921 ) $ (4,325 ) $ (9,969 ) Reconciliation of the statutory federal income tax rate to the Company’s actual rate based on income (loss) before income tax benefit is summarized as follows: Year Ended December 31, 2017 2016 2015 Statutory federal tax rate 35 % 35 % 35 % State income taxes, net of federal income taxes 2.0 2.0 6.9 State tax credit — (45.9 ) — State rate adjustment — 2.1 — Permanent tax differences – Merger expenses — — 11.4 Permanent tax differences – investment in unconsolidated investee — — 9.8 Permanent tax differences – executive compensation (12.5 ) — — Permanent tax differences – other (17.0 ) 2.4 1.4 Purchase price allocation adjustment – Merger — 3.7 — Change in valuation allowance 193.5 (34.8 ) (131.1 ) FICA credit generated 11.8 (4.7 ) — Impact of Tax Cuts and Jobs Act (74.6 ) — — Other, net (0.4 ) 4.1 (1.8 ) Effective tax rate 137.8 % -36.1 % -68.4 % The Company’s current and non-current deferred tax assets (liabilities) are comprised of the following: December 31, (In thousands) 2017 2016 Current: Accruals and reserves $ 4,348 $ 1,144 Share-based compensation expense 2,532 2,366 Development costs — 5 Alternative minimum tax credit carryforward 1,483 1,468 General business credit carryforward 1,126 481 State tax credits 5,500 5,500 Net operating loss carryforwards 17,350 28,025 Other 701 1,065 33,040 40,054 Valuation allowances (6,983 ) (18,109 ) $ 26,057 $ 21,945 Deferred tax liabilities: Prepaid services (884 ) (1,034 ) Amortization of intangible assets (14,304 ) (20,024 ) Depreciation of fixed assets (3,082 ) (925 ) (18,270 ) (21,983 ) Net deferred tax assets (liabilities) $ 7,787 $ (38 ) 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 for the year ended December 31, 2017, include the release of a portion of the valuation allowance recorded against the deferred tax assets of the Company. This release resulted in the recognition of a $7.9 million income tax benefit. The Company has performed a continuing evaluation of its deferred tax asset valuation allowance on a quarterly basis. The Company concluded that, as of December 31, 2017, 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 release of the deferred tax asset valuation allowance, was based upon consideration of several factors, including the Company's completion of eight consecutive quarters of profitability, its demonstrated ability to meet or exceed budgets, and its forecast of future profitability. Although the Company’s operations in the fourth quarter of 2017 reported a book loss, this loss was primarily attributable to costs associated with the American Acquisition and accordingly is not expected to be recurring As of December 31, 2017, the Company had approximately $77.1 million of federal net operating loss carryforwards, which will begin to expire in 2032. These net operating losses 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, which resulted in an “ownership change” under Section 382 that will generally limit the amount of net operating losses the Company can utilize annually. Following an “ownership change” under Section 382, the amount of net operating losses 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 net operating losses that it will be able to utilize following the closing of the American Acquisition is limited to approximately $10.8 million annually. Additionally, the Company had deferred tax assets of approximately $1.5 million related to Alternative Minimum Tax credits and approximately $1.1 million related to general business credits. The general business credit carryforward expires in 2037. With the enactment of The Tax Cuts and Jobs Act of 2017, Alternative Minimum Tax credits can no longer be carried forward indefinitely. Due to the Section 382 limitations and projected taxable income estimates, it has been determined that the Company will not be able to utilize any of its Alternative Minimum Tax credits. A valuation allowance against the Alternative Minimum Tax credits has been created accordingly. During the second quarter of 2015, the Company was notified by the state of California that its audit of the Company for the 2010 tax year had been completed and resulted in no adjustments. During the fourth quarter of 2016, the Company completed an IRS audit for the 2009 through 2013 tax years. The impact of the audit was not material and has been reflected in the financial statements. The 2014 and 2015 tax years are still subject to examination. The Tax Cuts and Jobs Act of 2017 reduced the corporate federal income tax rate to 21%, effective January 1, 2018. The Company has completed its accounting for the Tax Cuts and Jobs Act. Consequently, the Company has recorded a decrease related to the net deferred tax assets of $4.3 million, with a corresponding net adjustment to deferred income tax expense for the year ended December 31, 2017.

Employee Retirement and Benefit

Employee Retirement and Benefit Plans	12 Months Ended
	Dec. 31, 2017
Compensation And Retirement Disclosure [Abstract]
Employee Retirement Plans	Note 11 – Employee Retirement and Benefit Plans Defined contribution employee savings plans The Company has a qualified defined contribution employee savings plan for employees (other than those who were acquired though the American Acquisition). The savings plan allows eligible participants to defer, on a pre-tax basis, a portion of their salary and accumulate tax-deferred earnings as a retirement fund. The Company currently matches employee contributions up to a maximum of 4% of participating employees’ gross wages. Company contributions are vested immediately for this plan. The Company inherited a qualified defined contribution employee savings plan through the American Acquisition for all non-union employees previously employed by American and its subsidiaries. The plan allows eligible participants to defer, within prescribed limits, up to 75% of their income on a pre-tax basis through contributions to the plan. The Company also inherited a qualified defined contribution employee savings plan through the Merger for all employees previously employed by Sartini Gaming. The savings plan for those former Sartini Gaming employees allows eligible participants to defer, on a pre-tax basis, a portion of their salary and accumulate tax-deferred earnings as a retirement fund. Beginning on August 1, 2015, the Company matched employee contributions for this plan up to a maximum of 1% of participating employees’ gross wages. Company contributions are vested over a five-year schedule. With respect to the two plans with Company contributions, the Company contributed approximately $0.2 million, $0.3 million and $0.2 million during the years ended December 31, 2017, 2016 and 2015, respectively. Pension plans The Company inherited various other employee multiemployer benefit and pension plans through the American Acquisition. As of December 31, 2017, approximately 1,700 of the Company’s employees were members of various unions and covered by union-sponsored, collectively bargained, multiemployer health and welfare and defined benefit pension plans. The Company recorded $2.1 million in expenses for these plans for the year ended December 31, 2017. The Company has no obligation to fund the plans beyond payments made based upon hours worked. The risks of participating in multiemployer plans are different from single-employer plans, including in the following aspects: • Assets contributed to multiemployer plans by one employer may be used to provide benefits to employees of other participating employers; • If a participating employer stops contributing to a multiemployer plan, the unfunded obligations of the multiemployer plan may be required to be borne by the remaining participating employers; and • If an entity chooses to stop participating in some of its multiemployer plans, the entity may be required to pay those plans an amount based on the underfunded status of those plans, referred to as a “withdrawal liability.” The Company considers the following multiemployer pension plans to be significant: FIR/RP Expiration Date Pension Protection Status Of Collective- Zone Status (1) Pending/ Surcharge Bargaining Multiemployer Pension Plans EIN/Plan Number 2016 2015 Implemented Imposed Agreement Central Pension Fund of the IUOE and Participating Employers 36-6052390-001 Green Green No No 3/31/2018 and 3/31/2020 Southern Nevada Culinary and Bartenders Pension Plan 88-6016617-001 Green Green No No 5/31/2018 (1) The Pension Protection Act of 2006 requires plans that are certified as endangered (yellow) or critical (red) to develop and implement a funding improvement plan. The Company’s contributions to each multiemployer pension and benefit plans are as follows: Year End (In thousands) December 31, 2017 Multiemployer pension plans Operating Engineers Local 501 Security Fund $ 165 Southern Nevada Culinary and Bartenders Pension Plan 453 Other pension plans 45 Total contributions $ 663 Multiemployer benefit plans (excluding pension plans) HEREIU Welfare Fund $ 1,691 All other 2 Total contributions $ 1,693 For the 2016 plan year, the latest period for which plan data is available, the Company did not make any contributions to the multiemployer pension and benefit plans it inherited from American, as the American Acquisition was not consummated until October 2017.

Financial Instruments and Fair

Financial Instruments and Fair Value Measurements	12 Months Ended
	Dec. 31, 2017
Fair Value Disclosures [Abstract]
Financial Instruments and Fair Value Measurements	Note 12 – Financial Instruments and Fair Value Measurements Overview Estimates of fair value for financial assets and liabilities are based on the framework established in the accounting guidance for fair value measurements. The framework defines fair value, provides guidance for measuring fair value and requires certain disclosures. The framework discusses valuation techniques, such as the market approach (comparable market prices), the income approach (present value of future income or cash flow) and the cost approach (cost to replace the service capacity of an asset or replacement cost). The framework utilizes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The following is a brief description of those three levels: • Level 1: Observable inputs such as quoted prices (unadjusted) in active markets for identical assets or liabilities. • Level 2: Inputs other than quoted prices that are observable for the asset or liability, either directly or indirectly. These include quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active. • Level 3: Unobservable inputs that reflect the reporting entity’s own assumptions. Financial Instruments The Company’s financial instruments consist of cash and cash equivalents, accounts receivable, accounts payable, an Interest Rate Cap derivative and debt. The carrying value of the Company’s cash and cash equivalents, accounts receivable and accounts payable approximate fair value because of the short duration of these financial instruments. The carrying value of the Company’s debt approximates fair value because the terms were recently negotiated and based on the Company’s expected borrowing rate for debt with similar remaining maturities and comparable risk. As of December 31, 2017, the Company had one Interest Rate Cap outstanding, with a notional amount totaling $650 million and a purchase price of $3.1 million, which expires on December 31, 2020. Using Level 2 inputs, the Company adjusts the carrying value of its Interest Rate Cap derivative to estimate fair value quarterly. The fair value of the Company's asset under its Interest Rate Cap is based upon observable market-based inputs that reflect the present values of the difference between estimated future fixed rate payments and future variable receipts. Fair value of the Company’s Interest Rate Cap at December 31, 2017 was $3.3 million. The change in fair value was recorded on the consolidated statement of operations. Business Combinations and Long-lived Assets In connection with business combinations, the Company recognizes assets acquired and liabilities assumed at estimated fair value and adjusts liabilities for contingent consideration to estimates of fair value quarterly. For the American Acquisition, these amounts remain preliminary as of December 31, 2017. For the Initial Montana Acquisition and Second Montana Acquisition, these amounts were finalized during the first and second quarter of 2017, respectively. All value metrics and estimates utilize Level 3 inputs. Fair value estimates for land, land improvements, building and leasehold improvements, and other property and equipment are calculated with primary reliance on the cost approach, with secondary consideration being placed on the market/sales comparison approach. Significant inputs include consideration of highest and best use, replacement costs, sales comparisons (recent transactions of comparable properties), and market approaches (and the properties’ ability to generate future benefits). Fair value estimates of intangible assets are based on a variety of methods. Some examples are as follows: Trade names Player and customer relationships Gaming and liquor licenses Leasehold interest and in-place lease value Non-compete agreements

Leases

Leases	12 Months Ended
	Dec. 31, 2017
Gain Loss On Sale Of Loans And Leases [Abstract]
Leases	Note 13 – Leases American Leases The Company acquired various operating and capital leases through the American Acquisition in October 2017. See Note 3, Merger and Acquisitions , for a description of the American Acquisition. For the year ended December 31, 2017, the Company recorded rental revenue of $1.3 million. The future minimum lease payments to be received by the Company under non-cancelable operating leases are as follows: (In thousands) For the year ending December 31, 2018 $ 4,137 2019 2,953 2020 1,764 2021 911 2022 102 Thereafter — Total $ 9,867 The above minimum rental income does not include contingent rental income or common area maintenance cost reimbursement contained within certain retail operating leases. Rocky Gap Lease The Company entered into an operating ground lease with the Maryland Department of Natural Resources for approximately 270 acres in the Rocky Gap State Park in which Rocky Gap is situated. The lease expires in 2052, with an option to renew for an additional 20 years. Under the lease, rent payments are due and payable annually in the amount of $275,000 plus 0.9% of any gross operator share of gaming revenue (as defined in the lease) in excess of $275,000, and $150,000 plus any surcharge revenue in excess of $150,000. Surcharge revenue consists of amounts billed to and collected from guests and are $3.00 per room per night and $1.00 per round of golf. Rent expense associated with the lease was $0.3 million (net of surcharge revenue of $0.1 million) during each of the years ended December 31, 2017, 2016 and 2015. Gold Town Casino Leases The Company’s Gold Town Casino is located on four leased parcels of land, comprising approximately nine acres in the aggregate, in Pahrump, Nevada. The leases are with unrelated third parties and have various expiration dates beginning in 2026 (for the parcel on which the Company’s main casino building is located, which the Company leases from a competitor). Rent expense associated with these leases was $0.5 million during December 31, 2017 and $0.6 million during each of the years ended December 31, 2016 and 2015. The Company subleases approximately two of the acres to an unrelated third party. Rental income during each of the years ended December 31, 2017, 2016 and 2015 was less than $0.1 million related to the sublease of the two acres in Pahrump, Nevada. Other Operating Leases 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 leases for the Company’s branded tavern locations 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. The lease for the Company’s office headquarters building expires in July 2025. A portion of the office headquarters building is sublet to a related party. Rental income during each of the years ended December 31, 2017 and 2016 was less than $0.1 million for the sublet portion of the office headquarters building. See Note 15, Related Party Transactions Operating lease rental expense, which is calculated on a straight-line basis, net of surcharge revenue, is as follows: Year Ended December 31, (In thousands) 2017 2016 2015 Space lease agreements $ 37,061 $ 40,848 $ 16,032 Related party leases 2,035 2,429 1,108 Other operating leases 13,447 11,784 4,619 Total rent expense $ 52,543 $ 55,061 $ 21,759 Future minimum lease payments, not subject to contingent rents, are as follows: For the year ending December 31, (In thousands) 2018 2019 2020 2021 2022 Thereafter Total Space lease agreements $ 28,038 $ 27,006 $ 7,373 $ 3,652 $ 1,737 $ 703 $ 68,509 Related party leases 1,559 1,535 1,535 1,535 1,536 6,097 13,797 Other operating leases 12,221 11,513 11,360 10,572 9,428 82,428 137,522 Total minimum operating lease payments $ 41,818 $ 40,054 $ 20,268 $ 15,759 $ 12,701 $ 89,228 $ 219,828 Capital Leases The current and long-term obligations under capital leases are included in “Current portion of long-term debt” and “Long-term debt, net,” respectively. The majority of the capital leases related to vehicles with minimum lease payment terms of four years or less. Future minimum capital lease payments are as follows: For the year ending December 31, (In thousands) 2018 2019 2020 2021 2022 Thereafter Total Furniture and equipment $ 1,087 $ 1,140 $ 1,028 $ 439 $ 85 $ 6,306 $ 10,085 Building 150 150 150 150 163 1,588 2,351 Less: Amounts representing interest (319 ) (254 ) (188 ) (145 ) (128 ) (5,563 ) (6,597 ) Total obligations under capital leases $ 918 $ 1,036 $ 990 $ 444 $ 120 $ 2,331 $ 5,839

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2017
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 14 – Commitments and Contingencies Participation and Revenue Share Agreements In addition to the space lease agreements described above in Note 13, Leases 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 years ended December 31, 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 $1.4 million and $0.9 million, respectively. No amounts were recognized by the Company under such agreements during 2015. 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, and amounts ranging from $0.4 million to $0.7 million for the Company’s other executive officers (assuming each officer’s respective annual salary and health benefit costs as of December 31, 2017 are the amounts in effect at the time of termination and excluding potential expense related to acceleration of stock options and RSUs). 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, including proceedings concerning labor and employment matters, personal injury claims, breach of contract claims, commercial disputes, business practices, intellectual property, tax and other matters for which the Company has recorded $1.5 million 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 that 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. In the second half of 2017, the Company agreed to settle the first of these two cases, subject to court approval. The second case is in the discovery phase. In February 2018, a prior guest of the Stratosphere filed a purported class action complaint against the Company in the United States District Court, District of Nevada, on behalf of similarly situated individuals and entities that paid the Clark County Combined Transient Lodging Tax (“Tax”) on the portion of a resort fee that constitutes charges for Internet access, during the period of February 6, 2014 through the date the alleged conduct ceases. The lawsuit alleges that the Tax was charged in violation of the federal Internet Tax Freedom Act, which imposes a national moratorium on the taxation of Internet access by states and their political subdivisions, and seeks, on behalf of the plaintiff and the putative class, damages equal to the amount of the Tax collected on the Internet access component of the resort fee, injunctive relief, disgorgement, interest, fees and costs. The Company not yet been served with the complaint. In the event a complaint is served on the Company, it anticipates being accorded a stay to respond in connection with an agreement that other hotel casino operators have entered into with regard to case consolidation while the federal court reviews subject matter jurisdiction. This case is at an early stage in the proceedings, and the Company is therefore unable to make a reasonable estimate of the probable loss or range of losses, if any, that might arise from this matter. While legal proceedings are inherently unpredictable and no assurance can be given as to the ultimate outcome of any of the above 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 its financial position, results of operations or cash flows.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2017
Related Party Transactions [Abstract]
Related Party Transactions	Note 15 – Related Party Transactions As of December 31, 2017, the Company leased its office headquarters building and one tavern location 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 a company 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. In addition, two tavern locations that the Company had previously leased from related parties were sold in 2017 to unrelated third parties. The lease for the Company’s office headquarters building expires on July 31, 2025. The rent expense for the office headquarters building during the years ended December 31, 2017, 2016 and 2015 was $1.2 million, $1.1 million, and $0.5 million respectively. Under the office headquarters lease, there was no amount and less than $0.1 million owed to the Company as of December 31, 2017 and 2016, respectively, and no amount was due and payable by the Company as of December 31, 2017 and 2016. The leases for the tavern locations have remaining terms of up to 10 years. The rent for the tavern locations (including sold tavern locations for the periods in which the leases were with related parties) was $0.9 million, $1.3 million, and $0.6 million during the years ended December 31 2017, 2016, and 2015, respectively. Under the tavern leases, there was no amount and less than $0.1 million owed to the Company as of December 31, 2017 and 2016, respectively, and no amount was due and payable by the Company as of December 31, 2017 and 2016. Additionally, a portion of the office headquarters building is sublet to a company owned or controlled by Mr. Sartini. Rental income during each of the years ended December 31, 2017, 2016, and 2015 for the sublet portion of the office headquarters building was less than $0.1 million. Under this sublease, there was no amount and less than $0.1 million owed to the Company as of December 31, 2017 and 2016, respectively. 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. From time to time, the Company’s executive officers and employees use for Company business a private aircraft owned by Sartini Enterprises, Inc., a company controlled by Mr. Sartini. 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. pursuant to which the Company will reimburse Sartini Enterprises, Inc. for direct costs and expenses incurred for travel on the private aircraft by Company employees while on Company business. Sartini Enterprises, Inc. sold the aircraft subject to this agreement in December 2017. 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. The aircraft timesharing agreements specify the maximum expense reimbursement that Sartini Enterprises, Inc. can charge the Company under the applicable regulations of the Federal Aviation Administration for the use of the aircraft and flight crew. Such costs include fuel, landing fees, hangar and tie-down costs away from the aircraft’s operating base, flight planning and weather contract services, crew costs and other related expenses. The Company’s compliance department regularly reviews these reimbursements. During the years ended December 31, 2017 and 2016, the Company paid approximately $0.2 million, and $0.1 million, respectively, and as of December 31, 2017 the Company owed less than $0.1 million, under the aircraft timesharing agreements. Three of the distributed gaming locations at which the Company’s slots are located are owned in part by the spouse of Matthew W. Flandermeyer, the Company’s former Executive Vice President and Chief Financial Officer. On November 11, 2016, Matthew Flandermeyer resigned, effective as of November 28, 2016, from his position with the Company. Net revenues and gaming expenses recorded by the Company from the use of the Company’s slots at these three locations were $1.4 million and $1.2 million, respectively, during the year ended December 31, 2016, One of the distributed gaming locations at which the Company’s slots are located is owned in part by Sean T. Higgins, who serves as Executive Vice President and Chief Legal Officer of the Company. This agreement 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 slots at this location were $1.1 million and $1.0 million, respectively, during the year ended December 31, 2017, and were $0.9 million and $0.8 million, respectively, during the year ended December 31, 2016, in each case excluding net revenues and gaming expenses incurred during the period prior to the commencement of Mr. Higgins employment with the Company (as during such period the agreement was not with a related party). No amounts were owed to or due and payable by the Company related to this agreement as of December 31, 2017. Additionally, one distributed gaming location at which the Company’s slots 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 slots at this location during the period in which the agreement was with a related party were $0.1 million during the year ended December 31, 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 reimbursements for certain health insurance, administrative assistant and office costs. Expenses recorded by the Company for the agreement with Mr. Berman were $0.2 million for each of the years ended December 31, 2017 and 2016. No amounts were due and payable by the Company related to this agreement at December 31, 2017. 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 year ended December 31, 2016.

Segment Information

Segment Information	12 Months Ended
	Dec. 31, 2017
Segment Reporting [Abstract]
Segment Information	Note 16 – Segment Information The Company conducts its business through two reportable operating segments: Casinos and Distributed Gaming. During the third quarter of 2015, the Company redefined its reportable segments to reflect the change in its business following the Merger. Prior to the Merger, the Company conducted its business through the following two segments: Rocky Gap and Other. Information for the period prior to the Merger has been recast to reflect the new segment structure and present comparative year-over-year results. The Company’s Casinos segment involves the ownership and operation of eight resort casino properties in Nevada and Maryland. The Company’s Distributed Gaming segment involves the installation, maintenance and operation of slots and amusement devices in certain strategic, high-traffic, non-casino locations (such as grocery stores, convenience stores, restaurants, bars, taverns and liquor stores) in Nevada and Montana, and the operation of wholly-owned branded taverns targeting local patrons located primarily in the greater Las Vegas, Nevada metropolitan area. The Corporate and Other segment includes the Company’s cash and cash equivalents, miscellaneous receivables 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. Amounts in the Eliminations column represent the intercompany management fee for Rocky Gap. The Company evaluates each segment’s profitability based upon such segment’s Adjusted EBITDA, which represents each segment's earnings before interest and other non-operating income (expense), income taxes, depreciation and amortization, preopening expense, acquisition and merger expenses, share-based compensation expenses, executive severance and sign-on bonuses, gain on revaluation of contingent consideration, class action litigation expenses, gain/loss on disposal of property and equipment or investments, and impairments and other losses, calculated before corporate overhead (which is not allocated to each segment). The following table sets forth, for the periods indicated, certain operating data for our segments, and reconciles Adjusted EBITDA to net income (loss) for each segment, as reported in our accompanying consolidated statements of operations: Year Ended December 31, 2017 (In thousands) Casinos Distributed Gaming Corporate and Other Consolidated Net revenues $ 179,175 $ 330,050 $ 583 $ 509,808 Adjusted EBITDA 50,979 48,890 (26,954 ) 72,915 Acquisition expenses — — (5,041 ) (5,041 ) Share-based compensation — — (8,754 ) (8,754 ) Gain on revaluation of contingent consideration — 1,719 — 1,719 Preopening expenses — (1,234 ) (398 ) (1,632 ) Class action litigation expenses — — (1,617 ) (1,617 ) Executive severance and sign-on bonuses (636 ) — (506 ) (1,142 ) Other operating, net (377 ) (174 ) 267 (284 ) Depreciation and amortization (19,544 ) (19,601 ) (1,641 ) (40,786 ) Income (loss) from operations 30,422 29,600 (44,644 ) 15,378 Non-operating income (expense) Interest expense, net 16 (390 ) (19,224 ) (19,598 ) Loss on extinguishment of debt — — (1,708 ) (1,708 ) Gain on change in fair value of derivative — — 178 178 Total non-operating income (expense), net 16 (390 ) (20,754 ) (21,128 ) Income (loss) before income tax benefit 30,438 29,210 (65,398 ) (5,750 ) Income tax benefit — — 7,921 7,921 Net income (loss) $ 30,438 $ 29,210 $ (57,477 ) $ 2,171 Year Ended December 31, 2016 (In thousands) Casinos Distributed Gaming Corporate and Other Consolidated Net revenues $ 97,132 $ 305,792 $ 280 $ 403,204 Adjusted EBITDA 23,571 43,555 (18,531 ) 48,595 Merger expenses — — (614 ) (614 ) Share-based compensation — — (3,878 ) (3,878 ) Loss (gain) on disposal of property and equipment (94 ) 40 — (54 ) Preopening expenses — (2,179 ) (292 ) (2,471 ) Executive severance and sign-on bonuses — — (1,037 ) (1,037 ) Depreciation and amortization (7,351 ) (18,889 ) (1,266 ) (27,506 ) Income (loss) from operations 16,126 22,527 (25,618 ) 13,035 Non-operating income (expense) Interest expense, net (9 ) (144 ) (6,301 ) (6,454 ) Gain on sale of land held for sale — — 4,525 4,525 Other, net — — 869 869 Total non-operating expense, net (9 ) (144 ) (907 ) (1,060 ) Income (loss) before income tax benefit (provision) 16,117 22,383 (26,525 ) 11,975 Income tax benefit (provision) — (60 ) 4,385 4,325 Net income (loss) $ 16,117 $ 22,323 $ (22,140 ) $ 16,300 Year Ended December 31, 2015 (In thousands) Casinos Distributed Gaming (1) Corporate and Other Eliminations Consolidated Net revenues $ 73,245 $ 103,610 $ 1,985 $ (1,798 ) $ 177,042 - Adjusted EBITDA 14,390 14,254 (10,370 ) — 18,274 Merger expenses — — (11,525 ) — (11,525 ) Disposition of notes receivable — — 23,590 — 23,590 Share-based compensation — — (809 ) — (809 ) Loss on disposal of property and equipment (8 ) — (8 ) — (16 ) Gain on sale of investment — — 750 — 750 Impairments and other losses — — (682 ) — (682 ) Preopening expenses — (380 ) (41 ) — (421 ) Depreciation and amortization (4,928 ) (5,315 ) (555 ) — (10,798 ) Income from operations 9,454 8,559 350 — 18,363 Non-operating income (expense) Interest expense, net (626 ) (68 ) (2,034 ) — (2,728 ) Loss on extinguishment of debt (1,174 ) — — — (1,174 ) Other, net (1,798 ) 1 1,887 — 90 Total non-operating expense, net (3,598 ) (67 ) (147 ) — (3,812 ) Income before income tax benefit 5,856 8,492 203 — 14,551 Income tax benefit — — 9,969 — 9,969 Net income $ 5,856 $ 8,492 $ 10,172 $ — $ 24,520 Assets The Company’s assets by segment consisted of the following amounts: (In thousands) Casinos Distributed Gaming Corporate and Other Consolidated Balance at December 31, 2017 $ 1,039,025 $ 298,453 $ 27,697 $ 1,365,175 Balance at December 31, 2016 $ 108,418 $ 294,822 $ 15,838 $ 419,078 Capital Expenditures The Company’s capital expenditures by segment consisted of the following amounts: (In thousands) Casinos Distributed Gaming Corporate and Other Consolidated For the year ended December 31, 2017 $ 9,665 $ 18,011 $ 1,787 $ 29,463 For the year ended December 31, 2016 $ 10,267 $ 17,730 $ 2,637 $ 30,634 For the year ended December 31, 2015 $ 2,594 $ 4,595 $ 757 $ 7,946 (1) Capital expenditures in the Distributed Gaming segment exclude non-cash purchases of property and equipment of approximately $2.6 million and $0.7 million for the years ended December 31, 2017 and 2016, respectively.

Selected Quarterly Financial In

Selected Quarterly Financial Information (Unaudited)	12 Months Ended
	Dec. 31, 2017
Quarterly Financial Information Disclosure [Abstract]
Selected Quarterly Financial Information (Unaudited)	Note 17 – Selected Quarterly Financial Information (Unaudited): The following tables present selected quarterly financial information: Year ended December 31, 2017 First Second Third Fourth (1) (In thousands, except per share amounts) Net revenues $ 106,646 $ 110,493 $ 108,322 $ 184,347 Income from operations 5,318 2,578 2,389 5,093 Net income (loss) 5,342 1,713 8,555 (13,439 ) Basic income (loss) per share $ 0.24 $ 0.08 $ 0.38 $ (0.53 ) Diluted income (loss) per share (4) $ 0.23 $ 0.07 $ 0.36 $ (0.53 ) Year ended December 31, 2016 First (2) Second (3) Third Fourth (In thousands, except per share amounts) Net revenues $ 91,034 $ 102,558 $ 104,226 $ 105,386 Income from operations 3,737 5,051 2,752 1,495 Net income 2,239 2,800 1,302 9,959 Basic income per share $ 0.10 $ 0.13 $ 0.06 $ 0.45 Diluted income per share $ 0.10 $ 0.12 $ 0.06 $ 0.44 (1) Results included the operating results of American from and after October 20, 2017, following the completion of the American Acquisition. (2 ) Results included the operating results of the Initial Montana Acquisition from and after January 30, 2016, following the completion of the acquisition. (3 ) Results included the operating results of the Second Montana Acquisition from and after April 23, 2016, following the completion of the acquisition. (4) For the fourth quarter of 2017, the Company generated a net loss. Accordingly, the effect of all potential common share equivalents was anti-dilutive, and therefore all such shares were excluded from the computation of diluted weighted average shares outstanding and diluted loss per share for this period. The amount of potential common share equivalents was 2,373 for the fourth quarter of 2017. Because net income (loss) per share amounts are calculated using the weighted-average number of common equivalent shares outstanding during each quarter, the sum of the per share amounts for the four quarters in the tables above may not equal the total net income (loss) per share amounts for the year.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2017
Subsequent Events [Abstract]
Subsequent Events	Note 18 – Subsequent Events The Company's management evaluates subsequent events through the date of issuance of the consolidated financial statements. There have been no subsequent events that occurred during such period that would require adjustment to or disclosure in the consolidated financial statements as of and for the year ended December 31, 2017.

Schedule II - Valuation and Qua

Schedule II - Valuation and Qualifying Accounts	12 Months Ended
	Dec. 31, 2017
Valuation And Qualifying Accounts [Abstract]
Schedule of Valuation and Qualifying Accounts	GOLDEN ENTERTAINMENT, INC. SCHEDULE II — VALUATION AND QUALIFYING ACCOUNTS (In thousands) Balance at Beginning of Period Increase Decrease Balance at End of Period Deferred income tax valuation allowance: Year Ended December 31, 2017 $ 18,109 $ — $ (11,126 ) $ 6,983 Year Ended December 28, 2016 25,593 — (7,484 ) 18,109 Year Ended December 29, 2015 44,700 — (19,107 ) 25,593

Summary of Significant Accoun27

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles in the United States (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts and disclosures. Actual results could differ from those estimates. Significant estimates also include preliminary estimates of values assigned to assets acquired and liabilities assumed in connection with business combinations, including conclusions of useful lives, separate entity values and underlying valuation metrics and methods. These preliminary estimates could change significantly during the measurement period which can remain open for up to one year after the closing date of the business combination. See Note 3, Merger and Acquisitions,
Basis of Presentation	Basis of Presentation The accompanying consolidated financial statements include the accounts of the Company and its subsidiaries. All material intercompany accounts and transactions have been eliminated in consolidation. Additionally, certain minor reclassifications have been made to the 2016 and 2015 amounts to conform to the current presentation, including a reclassification of $2.7 million from food and beverage expense to gaming expense.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents include cash on hand and in banks and highly-liquid investments with original maturities of three months or less. Although these balances may at times exceed the federal insured deposit limit, the Company believes such risk is mitigated by the quality of the institutions holding such deposits.
Accounts Receivable	Accounts Receivable Accounts receivable consist primarily of gaming, hotel and other receivables, net of allowance for doubtful accounts. Accounts receivable are non-interest bearing and are initially recorded at cost. Accounts are written off when management deems the account to be uncollectible. An estimated allowance is maintained to reduce the Company’s accounts receivable to their expected net realizable value. The allowance is estimated based on specific reviews of customer accounts as well as historical collection experience and current economic and business conditions. Recoveries of accounts previously written off are recorded when received.
Inventories	Inventories Inventories consist primarily of food and beverage and retail items and are stated at the lower of cost or net realizable value (instead of market) beginning in 2017. The change in accounting principle did not have a material effect on the Company’s financial position, results of operations or cash flows. Cost is determined using the first-in, first-out and the average cost inventory methods.
Property and Equipment	Property and Equipment Property and equipment is stated at cost less accumulated depreciation. Assets held under capital leases are stated at the lower of the present value of the future minimum lease payments or fair value at the inception of the lease. Expenditures for additions, renewals and improvements are capitalized and depreciated over their useful lives. Costs of repairs and maintenance are expensed when incurred. Building and site improvements 15 - 45 years Furniture and equipment 3 - 15 years Leasehold improvements 2 - 15 years The Company evaluates property and equipment and other long-lived assets for impairment in accordance with the guidance for accounting for the impairment or disposal of long-live assets. If an indicator of impairment exists, the impairment is measured based on fair value compared to book value. For the years ended December 31, 2017 and 2016, there were no impairment charges. For the year ended December 31, 2015 the Company recognized an impairment charge of $0.4 million.
Goodwill and Intangible Assets	Goodwill and Intangible Assets Goodwill represents the purchase price in excess of fair values assigned to the underlying net assets of the acquired company. Goodwill is assigned to the reporting unit, which is the operating segment level or one level below the operating segment. Goodwill is not amortized but instead is tested for impairment annually. Intangible assets with finite lives are amortized using the straight-line method over the periods estimated to be benefited. Finite-lived intangible assets are also reviewed for impairment if facts and circumstances warrant. Impairment tests are performed on October 1 st
Derivative Instruments	Derivative Instruments In November 2017, the Company executed a trade with Credit Suisse to purchase a derivative instrument from which the Company will receive cash payments at the end of each period in which the interest rate exceeds the agreed upon strike price (the “Interest Rate Cap”). Derivative financial instruments such as the Interest Rate Cap are recorded at fair value. Changes in the fair value of derivative instruments are recognized in the consolidated statements of operations and comprehensive income .
Rewards Programs	Rewards Programs The Company offers various rewards and loyalty programs at its resort casino properties to encourage repeat business. At its Las Vegas and Laughlin casinos in Nevada, the Company offers the ace|PLAY rewards program. Under this program, participants earn points based on gaming activity that can be redeemed for cash, free play, lodging, food and beverages and merchandise. Participant points expire after thirteen months of no activity. At its Pahrump, Nevada casinos, the Company offers the Gold Mine Rewards loyalty program. Under this program, participants earn points based on play and retail purchases, which points are redeemable for food, beverages and hotel rooms, among other items. The close proximity of the Company’s three Pahrump, Nevada casino properties allows it to leverage the convenience of a one-card player rewards system, where reward points and other benefits can be earned and redeemed across all three of the Company’s Pahrump casinos via a single card. At Rocky Gap, the Company offers the Rewards Club loyalty program. Under this program, participants earn points based on play and amounts spent on the purchase of rooms, food, beverage and resort activities, which points are redeemable for complimentary slot play and free goods and services at Rocky Gap’s hotel, restaurants, spa and golf course. In its Distributed Gaming segment, the Company offers a Golden Rewards promotional program for its taverns. Golden Rewards tavern player relationships represent loyalty program members who earn points based on play and amounts spent on the purchase of food and beverage, which points are redeemable for complimentary slot play, food and beverages, among other items. With respect to each of the Company’s rewards and loyalty programs, the Company records a liability based on the value of points earned, less an estimate for points not expected to be redeemed (“breakage”). The Company records net points earned for complimentary gaming play as a reduction to gaming revenue and points earned for free goods and services as promotional allowances. Redemption history at the Company’s casinos and taverns is used to assist in the determination of the estimated accruals. Changes in the programs, increases in membership and changes in the redemption patterns of the participants can impact this liability. The ace|PLAY, Gold Mine Rewards, Rewards Club and Golden Rewards points accruals are included in current liabilities on the Company’s consolidated balance sheet.
Long-Term Debt, Net	Long-Term Debt, Net Long-term debt, net is reported as the outstanding debt amount net of unamortized debt issuance and debt discount costs. These costs include legal and other direct costs related to the issuance of the Company’s outstanding debt and discounts granted to the initial purchasers or lenders of the Company’s debt instruments, and are recorded as a direct reduction to the face amount of the Company’s outstanding debt. The debt discount and debt issuance costs are accreted to interest expense using the effective interest method over the contractual term of the underlying debt. In the event that the Company’s debt is modified, repurchased or otherwise reduced prior to its original maturity date, the Company ratably reduces the unamortized debt issuance costs and discount and records a loss on extinguishment of debt.
Revenue Recognition and Promotional Allowances	Revenue Recognition and Promotional Allowances Gaming revenue is the difference between gaming wins and losses and is recognized as wins and losses occur from gaming activities. The Company generally enters into three types of slot and amusement device placement contracts as part of the distributed gaming business: space lease, revenue share and participation agreements. Under space lease agreements, the Company pays a fixed monthly rental fee for the right to install, maintain and operate the Company’s slots at a business location. Under these agreements, the Company recognizes all gaming revenue and records fixed monthly rental fees as gaming expenses in the consolidated statement of operations. Under revenue share agreements, the Company pays the business location a percentage of the gaming revenue generated from the Company’s slots placed at the location, rather than a fixed monthly rental fee. With regard to both space lease and revenue share agreements, the Company holds the applicable gaming license to conduct gaming at the location (although revenue share locations are required to obtain separate regulatory approval to receive a percentage of the gaming revenue). 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 slots. In Montana, the Company’s slot and amusement device placement contracts are all revenue share agreements. The retail value of rooms, food and beverage, and other services furnished to customers without charge, including coupons for discounts when redeemed, is included in gross revenues and then deducted as a promotional allowance. The estimated cost of providing such promotional allowances is included primarily in gaming expenses. Food, beverage, and retail revenues are recorded at the time of sale. Room revenue is recorded at the time of occupancy. Sales taxes and surcharges collected from customers and remitted to governmental authorities are presented on a net basis.
Gaming Taxes	Gaming Taxes The Company’s Nevada casinos are subject to taxes based on gross gaming revenues and pay annual fees based on the number of slots and table games licensed during the year. Rocky Gap is subject to gaming taxes based on gross gaming revenues and also pays an annual flat tax based on the number of table games and video lottery terminals in operation during the year. The Company’s distributed gaming operations in Nevada are subject to taxes based on the Company’s share of non-restricted gross gaming revenue for those locations that have grandfathered rights to more than 15 slots for play, and/or annual and quarterly fees at all tavern and third party distributed gaming locations. The Company’s distributed gaming operations in Montana are subject to taxes based on the Company’s share of gross gaming revenue. These gaming taxes are recorded as gaming expenses in the consolidated statements of operations. Total gaming taxes and licenses were $41.5 million, $35.7 million and $24.2 million for the years ended December 31, 2017, 2016 and 2015, respectively.
Advertising Expenses	Advertising Expenses The Company expenses advertising costs as incurred. Advertising expenses, which are primarily included in selling, general and administrative expenses, were $3.3 million, $2.6 million and $3.4 million for the years ended December 31, 2017, 2016 and 2015, respectively.
Share-Based Compensation Expense	Share-Based Compensation Expense The Company has various share-based compensation programs, which provide for equity awards including stock options and restricted stock units. Share-based compensation expense is measured at the grant date, based on the estimated fair value of the award, and is recognized as expense, net of estimated forfeitures, over the employee's requisite service period. Compensation costs related to stock option awards are calculated based on the fair value of the award on the date of grant using the Black-Scholes option pricing model. For restricted stock units, compensation expense is calculated based on the fair market value of the Company’s common stock on the date of grant. All of the Company’s share-based compensation expense is recorded in selling, general and administrative expenses in the consolidated statements of operations. See Note 9, Share-Based Compensation,
Income Taxes	Income Taxes The determination of the Company’s income tax-related account balances requires the exercise of significant judgment by management. Accordingly, the Company determines deferred tax assets and liabilities based upon the difference between the financial statement and tax basis of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to affect taxable income. Management assesses the likelihood that deferred tax assets will be recovered from future taxable income and establishes a valuation allowance when management believes recovery is not likely. The Company establishes assets and liabilities for uncertain tax positions taken or expected to be taken in income tax returns using a more-likely-than-not recognition threshold. The Company records estimated penalties and interest related to income tax matters, including uncertain tax positions, if any, as a component of income tax expense.
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 their anti-dilutive effect.
Recent Accounting Pronouncements	Recent Accounting Pronouncements Changes to generally accepted accounting principles in the United States 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 which created a new Topic 606 (“ASC 606”). The new guidance is intended to clarify the principles for recognizing revenue and to develop a common revenue standard for United States GAAP applicable to revenue transactions. Existing industry guidance will be eliminated, including revenue recognition guidance specific to the gaming industry. The FASB has issued several amendments to the standard, including clarification on accounting for and identifying performance obligations. This guidance is effective for annual reporting periods beginning after December 15, 2017, including interim periods within those reporting periods. The guidance should be adopted by applying either a full retrospective approach for all periods presented in the period of adoption or a modified retrospective approach with the cumulative effect of initially applying the guidance recognized at the date of initial application. The Company will adopt the standard as of January 1, 2018, and will follow the full retrospective approach. The accompanying financial statements and related disclosures do not reflect the effects of the new revenue standard. The Company is finalizing the assessment of the effects of the standard on its consolidated financial statements, and will begin reporting under the new guidance in its consolidated financial statements for the first quarter of 2018. The quantitative effects of these changes have not yet been determined and are still being analyzed. The Company’s current presentation, which reports the retail value of services provided to customers without charge as revenues, with a corresponding contra amount deducted as promotional allowances, will no longer be allowed under the new revenue standard. Upon adoption of the new guidance, revenues will be allocated among the Company’s 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 reported gaming revenues by an amount equivalent to reported promotional allowance revenues, with no change to total net revenues. Currently, the Company estimates the cost of fulfilling the redemption of rewards earned through customer loyalty programs based upon the cost of historical redemptions. Upon adoption of the new guidance, the Company will account for the rewards using a deferred revenue model for the classification and timing of revenue recognized as well as the classification of related expenses when player rewards are redeemed. The impact of this change in accounting is not expected to be material to any annual accounting period. Historically, and in accordance with prior guidance, the Company reported the expense for amounts paid to operators of wide area progressive games as contra-revenues. Upon adoption of the new guidance, these payments will be reported as an operating expense. The impact of this classification change will be to increase our gaming revenues and gaming expenses by equal amounts.

Summary of Significant Accoun28

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Property and Equipment, Estimated Useful Lives	Building and site improvements 15 - 45 years Furniture and equipment 3 - 15 years Leasehold improvements 2 - 15 years

Merger and Acquisitions (Tables

Merger and Acquisitions (Tables)	12 Months Ended
	Dec. 31, 2017
Schedule of Number of Shares Common Stock Issued with Merger	The total number of shares of the Company’s common stock issued in connection with the Merger was as follows: Pre-Merger Value of Lakes Lakes % Pre-Merger Value of Sartini Gaming Sartini Gaming % Total Post-Closing Shares (1) Total Shares Issued in Connection with Merger (2) $ 134,615,083 62.6% $ 80,523,753 37.4% 22,592,260 8,453,565 (1) Calculated as the sum of the number of shares of the Company’s common stock outstanding immediately after the Merger (on a fully diluted basis, including shares issuable upon the exercise of outstanding in-the-money stock options) and the number of shares of the Company’s common stock issued pursuant to the post-closing adjustment provisions of the Merger Agreement. (2) Includes 457,172 shares of the Company’s common stock that were issued to certain former holders of warrants issued by a subsidiary of Sartini Gaming upon the closing of the Merger.
ACEP Holdings [Member]
Summary of Components of Purchase Price Paid	The following is a summary of the components of the purchase price paid by the Company to the sellers in the American Acquisition (after taking into account the adjustment to the cash portion of the purchase price pursuant to the post-closing adjustment provisions of the purchase agreement, as described above): (In thousands) Amount Cash consideration $ 787,581 Fair value of common stock issued to ACEP Holdings 101,486 Total purchase price $ 889,067
Schedule of Acquisition Final/Preliminary Purchase Price Allocation	The following table summarizes the preliminary allocation of the purchase price as of October 20, 2017 (the closing date of the American Acquisition), based on preliminary estimates of the fair values of the assets acquired and liabilities assumed: (In thousands) Amount Current assets $ 83,079 Property and equipment 754,581 Other noncurrent assets 264 Intangible assets 66,140 Goodwill 52,479 Liabilities (67,476 ) Total assets acquired, net of liabilities assumed $ 889,067
Summary of Recorded/Preliminary Values of Property and Equipment Acquired and Estimated Useful Lives By Category	The following table summarizes the preliminary values assigned to acquired property and equipment and estimated useful lives by category: Remaining Amount Assigned Useful (In thousands) Land No t $ 106,800 Land improvements 15 6,240 Building and improvements 45 607,698 Furniture, fixtures and equipment 3-4 32,829 Construction in process No t 1,014 Total property and equipment $ 754,581
Summary of Recorded/Preliminary Values of Intangible Assets Acquired and Estimated Useful Lives By Category	The following table summarizes the preliminary values assigned to acquired intangible assets and estimated useful lives by category: Remaining Amount Assigned Useful Life (Years) (In thousands) Trade names Indefinite $ 34,510 Players loyalty programs 3 26,850 Leasehold interest 3-80 3,110 In-place lease value 3-4 1,670 Total intangible assets $ 66,140
Summary of Unaudited Pro Forma Combined Financial Information	The following table summarizes certain unaudited pro forma combined financial information derived from a combination of the historical consolidated financial statements of the Company and of American for the years ended December 31, 2017 and 2016, adjusted to give effect to the American Acquisition and related transactions (including the refinancing). The unaudited pro forma combined financial information was prepared as if the American Acquisition occurred on January 1, 2016. Year Ended December 31, 2017 2016 (In thousands, except per share data) Pro forma combined net revenues $ 843,484 $ 794,265 Pro forma combined net income 23,107 28,338 Pro forma combined net income per share: Basic $ 0.88 $ 1.08 Diluted 0.83 1.07 Weighted-average common shares outstanding: Basic 26,342 26,181 Diluted 27,897 26,500
Sartini Gaming [Member]
Schedule of Acquisition Final/Preliminary Purchase Price Allocation	Allocation The final allocation of the $77.4 million purchase price to the assets acquired and liabilities assumed as of July 31, 2015 was as follows: (In thousands) Amount Cash $ 25,539 Other current assets 14,830 Property and equipment 83,173 Intangible assets 80,460 Goodwill 97,462 Current liabilities (13,245 ) Warrant liability (3,435 ) Debt (190,587 ) Deferred tax liability (14,576 ) Other long-term liabilities (2,217 ) Total purchase price $ 77,404
Summary of Recorded/Preliminary Values of Property and Equipment Acquired and Estimated Useful Lives By Category	The amounts assigned to property and equipment by category are summarized in the table below: Remaining Amount Assigned Useful (In thousands) Land No t $ 12,470 Land improvements 5-14 4,030 Building and improvements 19-25 21,310 Leasehold improvements 1-28 20,793 Furniture, fixtures and equipment 1-11 21,935 Construction in process No t 2,635 Total property and equipment $ 83,173
Summary of Recorded/Preliminary Values of Intangible Assets Acquired and Estimated Useful Lives By Category	The amounts assigned to intangible assets by category as of July 31, 2015 are summarized in the table below: Remaining Amount Assigned Useful Life (Years) (In thousands) Trade names Indefinite $ 12,200 Player relationships 8-14 7,300 Customer relationships 13-16 59,200 Gaming licenses Indefinite 960 Other intangible assets 2-10 800 Total intangible assets $ 80,460

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	12 Months Ended
	Dec. 31, 2017
Property Plant And Equipment [Abstract]
Components of Property and Equipment, Net	The following table summarizes the components of property and equipment, net: December 31, (In thousands) 2017 2016 Land $ 121,081 $ 12,470 Building and site improvements 705,266 77,515 Furniture and equipment 125,339 75,740 Construction in process 6,972 5,246 Property and equipment 958,658 170,971 Less: Accumulated depreciation (63,417 ) (33,390 ) Property and equipment, net $ 895,241 $ 137,581

Goodwill and Intangible Asset31

Goodwill and Intangible Assets, Net (Tables)	12 Months Ended
	Dec. 31, 2017
Goodwill And Intangible Assets Disclosure [Abstract]
Summary of Goodwill Activity by Reportable Segment	The following table summarizes goodwill activity by reportable segment: (In thousands) Casinos Distributed Gaming Total Goodwill Balance, January 1, 2016 $ 17,080 $ 79,208 $ 96,288 Goodwill acquired during the year — 8,193 8,193 Acquired goodwill adjusted during the year (9,284 ) 10,458 1,174 Balance, December 31, 2016 7,796 97,859 105,655 Goodwill acquired during the year 52,479 — 52,479 Balance, December 31, 2017 $ 60,275 $ 97,859 $ 158,134
Schedule of Intangible Assets, Net	Intangible assets, net, consisted of the following: December 31, 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 46,710 — 46,710 Other Indefinite 185 — 185 47,855 — 47,855 Amortizing intangible assets Customer relationships 12.1 years 80,320 (12,524 ) 67,796 Player relationships 4.2 years 34,150 (3,045 ) 31,105 Gaming license 10.3 years 2,100 (648 ) 1,452 Non-compete agreements 3.0 years 6,000 (2,395 ) 3,605 Leasehold interest 65.7 years 3,110 (32 ) 3,078 In-place lease value 3.3 years 1,670 (81 ) 1,589 Other 8.2 years 1,769 (557 ) 1,212 129,119 (19,282 ) 109,837 Balance, December 31, 2017 $ 176,974 $ (19,282 ) $ 157,692 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
Schedule of Estimated Future Amortization Expense Related to Intangible Assets	Estimated future amortization expense related to intangible assets, which includes acquired intangible assets recorded on a preliminary basis, is as follows: (In thousands) 2018 2019 2020 2021 2022 Thereafter Estimated amortization expense $ 17,562 $ 17,562 $ 15,923 $ 7,023 $ 6,624 $ 45,143

Accrued Liabilities (Tables)

Accrued Liabilities (Tables)	12 Months Ended
	Dec. 31, 2017
Payables And Accruals [Abstract]
Schedule of Accrued Liabilities	Accrued liabilities consist of the following: December 31, (In thousands) 2017 2016 Gaming liabilities $ 11,123 $ 1,479 Interest 1,770 9 Other accrued liabilities 6,402 2,358 Total accrued liabilities $ 19,295 $ 3,846

Debt (Tables)

Debt (Tables)	12 Months Ended
	Dec. 31, 2017
Debt Disclosure [Abstract]
Schedule of Long-term Debt Instruments	Long-term debt, net is comprised of the following: December 31, (In thousands) 2017 2016 Term loans $ 1,000,000 $ 150,000 Revolving credit facility — 30,000 Capital lease obligations 5,839 1,970 Notes payable 1,159 3,777 Total long-term debt 1,006,998 185,747 Less unamortized discount (30,122 ) — Less unamortized debt issuance costs (3,917 ) (2,305 ) 972,959 183,442 Less current maturities (9,759 ) (15,752 ) Long-term debt, net $ 963,200 $ 167,690
Schedule of Principal Payments Due on Long-term Debt	The scheduled principal payments due on long-term debt are as follows: (In thousands) For the year ending December 31, 2018 $ 9,759 2019 9,177 2020 9,111 2021 8,465 2022 8,143 Thereafter 962,343 Total outstanding principal of long-term debt $ 1,006,998

Promotional Allowances (Tables)

Promotional Allowances (Tables)	12 Months Ended
	Dec. 31, 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 are as follows: Year Ended December 31, (In thousands) 2017 2016 2015 Food and beverage $ 23,886 $ 18,324 $ 6,633 Rooms 3,790 2,263 2,035 Other 1,192 604 214 Total promotional allowances $ 28,868 $ 21,191 $ 8,882
Estimated Cost of Providing Promotional Allowances	The estimated cost of providing these promotional allowances, which is primarily included in gaming expenses, are as follows: Year Ended December 31, (In thousands) 2017 2016 2015 Food and beverage $ 21,007 $ 15,201 $ 2,263 Rooms 1,451 818 608 Other 413 367 205 Total estimated cost of promotional allowances $ 22,871 $ 16,386 $ 3,076

Share-Based Compensation (Table

Share-Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2017
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Summary of Stock Option Activity	The following table summarizes stock option activity: Weighted- Average Aggregate Stock Remaining Weighted- Intrinsic Options Term Average Value Outstanding (in years) Exercise Price (in thousands) Outstanding at January 1, 2017 3,402,481 7.9 $ 9.02 Granted 1,124,542 $ 15.88 Exercised (22,989 ) $ 7.36 Cancelled (128,105 ) $ 11.36 Outstanding at December 31, 2017 4,375,929 7.4 $ 10.73 $ 95,937 Vested at December 31, 2017 1,851,799 6.5 $ 7.99 $ 45,705 Exercisable at December 31, 2017 388,040 0.8 $ 4.33 $ 10,989
Schedule of Assumptions Used to Estimate the Fair Value of Stock Options Granted	The following assumptions were used to estimate the fair value of stock options granted: Year Ended December 31, 2017 2016 2015 Expected dividend yield — — — Risk-free interest rate 2.21 – 2.47% 1.43 – 2.40% 2.18 – 2.36% Expected term (in years) 10 10 10 Expected volatility 29.07 – 34.43% 24.03 – 26.95% 27.24 – 27.60%
Summary of RSU	The following table summarizes RSU activity: Total Restricted Weighted Fair Value Stock Average of Shares Units Grant Date Vested Outstanding Fair Value (in thousands) Outstanding at January 1, 2016 — — Granted 141,296 $ 12.57 Outstanding at December 31, 2016 141,296 $ 12.57 Granted 62,791 $ 27.87 Vested (111,660 ) $ 12.57 $ 2,556 Cancelled (29,636 ) $ 12.57 Outstanding at December 31, 2017 62,791 $ 27.87
Summary of Share-based Compensation Costs by Award Type	The following table summarizes share-based compensation costs by award type: Year Ended December 31, (In thousands) 2017 2016 2015 Stock options $ 5,135 $ 3,717 $ 809 Restricted stock units 3,619 161 — Total share-based compensation costs $ 8,754 $ 3,878 $ 809

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Provision (Benefit)	Income tax provision (benefits) are summarized as follows: Year Ended December 31, (In thousands) 2017 2016 2015 Current: Federal $ (91 ) $ — $ 247 State (5 ) — — Total current tax benefit (provision) (96 ) — 247 Deferred: Federal $ (7,456 ) $ (4,091 ) $ (8,939 ) State (369 ) (234 ) (1,277 ) Total deferred tax benefit (7,825 ) (4,325 ) (10,216 ) Income tax benefit $ (7,921 ) $ (4,325 ) $ (9,969 )
Schedule of Effective Income Tax Rate Reconciliation	Reconciliation of the statutory federal income tax rate to the Company’s actual rate based on income (loss) before income tax benefit is summarized as follows: Year Ended December 31, 2017 2016 2015 Statutory federal tax rate 35 % 35 % 35 % State income taxes, net of federal income taxes 2.0 2.0 6.9 State tax credit — (45.9 ) — State rate adjustment — 2.1 — Permanent tax differences – Merger expenses — — 11.4 Permanent tax differences – investment in unconsolidated investee — — 9.8 Permanent tax differences – executive compensation (12.5 ) — — Permanent tax differences – other (17.0 ) 2.4 1.4 Purchase price allocation adjustment – Merger — 3.7 — Change in valuation allowance 193.5 (34.8 ) (131.1 ) FICA credit generated 11.8 (4.7 ) — Impact of Tax Cuts and Jobs Act (74.6 ) — — Other, net (0.4 ) 4.1 (1.8 ) Effective tax rate 137.8 % -36.1 % -68.4 %
Schedule of Deferred Tax Assets and Liabilities	The Company’s current and non-current deferred tax assets (liabilities) are comprised of the following: December 31, (In thousands) 2017 2016 Current: Accruals and reserves $ 4,348 $ 1,144 Share-based compensation expense 2,532 2,366 Development costs — 5 Alternative minimum tax credit carryforward 1,483 1,468 General business credit carryforward 1,126 481 State tax credits 5,500 5,500 Net operating loss carryforwards 17,350 28,025 Other 701 1,065 33,040 40,054 Valuation allowances (6,983 ) (18,109 ) $ 26,057 $ 21,945 Deferred tax liabilities: Prepaid services (884 ) (1,034 ) Amortization of intangible assets (14,304 ) (20,024 ) Depreciation of fixed assets (3,082 ) (925 ) (18,270 ) (21,983 ) Net deferred tax assets (liabilities) $ 7,787 $ (38 )

Employee Retirement and Benef37

Employee Retirement and Benefit Plans (Tables)	12 Months Ended
	Dec. 31, 2017
Compensation And Retirement Disclosure [Abstract]
Schedule of Multiemployer Pension Plans	The Company considers the following multiemployer pension plans to be significant: FIR/RP Expiration Date Pension Protection Status Of Collective- Zone Status (1) Pending/ Surcharge Bargaining Multiemployer Pension Plans EIN/Plan Number 2016 2015 Implemented Imposed Agreement Central Pension Fund of the IUOE and Participating Employers 36-6052390-001 Green Green No No 3/31/2018 and 3/31/2020 Southern Nevada Culinary and Bartenders Pension Plan 88-6016617-001 Green Green No No 5/31/2018 (1) The Pension Protection Act of 2006 requires plans that are certified as endangered (yellow) or critical (red) to develop and implement a funding improvement plan.
Schedule of Contribution to Each Multiemployer Pension Plans	The Company’s contributions to each multiemployer pension and benefit plans are as follows: Year End (In thousands) December 31, 2017 Multiemployer pension plans Operating Engineers Local 501 Security Fund $ 165 Southern Nevada Culinary and Bartenders Pension Plan 453 Other pension plans 45 Total contributions $ 663 Multiemployer benefit plans (excluding pension plans) HEREIU Welfare Fund $ 1,691 All other 2 Total contributions $ 1,693

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2017
Leases [Abstract]
Schedule of Future Minimum Lease Payments to be Received under Non-cancelable Operating Leases	The future minimum lease payments to be received by the Company under non-cancelable operating leases are as follows: (In thousands) For the year ending December 31, 2018 $ 4,137 2019 2,953 2020 1,764 2021 911 2022 102 Thereafter — Total $ 9,867
Schedule of Operating Lease Rental Expense	Operating lease rental expense, which is calculated on a straight-line basis, net of surcharge revenue, is as follows: Year Ended December 31, (In thousands) 2017 2016 2015 Space lease agreements $ 37,061 $ 40,848 $ 16,032 Related party leases 2,035 2,429 1,108 Other operating leases 13,447 11,784 4,619 Total rent expense $ 52,543 $ 55,061 $ 21,759
Schedule of Future Minimum Operating Lease Payments	Future minimum lease payments, not subject to contingent rents, are as follows: For the year ending December 31, (In thousands) 2018 2019 2020 2021 2022 Thereafter Total Space lease agreements $ 28,038 $ 27,006 $ 7,373 $ 3,652 $ 1,737 $ 703 $ 68,509 Related party leases 1,559 1,535 1,535 1,535 1,536 6,097 13,797 Other operating leases 12,221 11,513 11,360 10,572 9,428 82,428 137,522 Total minimum operating lease payments $ 41,818 $ 40,054 $ 20,268 $ 15,759 $ 12,701 $ 89,228 $ 219,828
Schedule of Future Minimum Capital Lease Payments	Future minimum capital lease payments are as follows: For the year ending December 31, (In thousands) 2018 2019 2020 2021 2022 Thereafter Total Furniture and equipment $ 1,087 $ 1,140 $ 1,028 $ 439 $ 85 $ 6,306 $ 10,085 Building 150 150 150 150 163 1,588 2,351 Less: Amounts representing interest (319 ) (254 ) (188 ) (145 ) (128 ) (5,563 ) (6,597 ) Total obligations under capital leases $ 918 $ 1,036 $ 990 $ 444 $ 120 $ 2,331 $ 5,839

Segment Information (Tables)

Segment Information (Tables)	12 Months Ended
	Dec. 31, 2017
Segment Reporting [Abstract]
Schedule of Segment Reporting Information	Year Ended December 31, 2017 (In thousands) Casinos Distributed Gaming Corporate and Other Consolidated Net revenues $ 179,175 $ 330,050 $ 583 $ 509,808 Adjusted EBITDA 50,979 48,890 (26,954 ) 72,915 Acquisition expenses — — (5,041 ) (5,041 ) Share-based compensation — — (8,754 ) (8,754 ) Gain on revaluation of contingent consideration — 1,719 — 1,719 Preopening expenses — (1,234 ) (398 ) (1,632 ) Class action litigation expenses — — (1,617 ) (1,617 ) Executive severance and sign-on bonuses (636 ) — (506 ) (1,142 ) Other operating, net (377 ) (174 ) 267 (284 ) Depreciation and amortization (19,544 ) (19,601 ) (1,641 ) (40,786 ) Income (loss) from operations 30,422 29,600 (44,644 ) 15,378 Non-operating income (expense) Interest expense, net 16 (390 ) (19,224 ) (19,598 ) Loss on extinguishment of debt — — (1,708 ) (1,708 ) Gain on change in fair value of derivative — — 178 178 Total non-operating income (expense), net 16 (390 ) (20,754 ) (21,128 ) Income (loss) before income tax benefit 30,438 29,210 (65,398 ) (5,750 ) Income tax benefit — — 7,921 7,921 Net income (loss) $ 30,438 $ 29,210 $ (57,477 ) $ 2,171 Year Ended December 31, 2016 (In thousands) Casinos Distributed Gaming Corporate and Other Consolidated Net revenues $ 97,132 $ 305,792 $ 280 $ 403,204 Adjusted EBITDA 23,571 43,555 (18,531 ) 48,595 Merger expenses — — (614 ) (614 ) Share-based compensation — — (3,878 ) (3,878 ) Loss (gain) on disposal of property and equipment (94 ) 40 — (54 ) Preopening expenses — (2,179 ) (292 ) (2,471 ) Executive severance and sign-on bonuses — — (1,037 ) (1,037 ) Depreciation and amortization (7,351 ) (18,889 ) (1,266 ) (27,506 ) Income (loss) from operations 16,126 22,527 (25,618 ) 13,035 Non-operating income (expense) Interest expense, net (9 ) (144 ) (6,301 ) (6,454 ) Gain on sale of land held for sale — — 4,525 4,525 Other, net — — 869 869 Total non-operating expense, net (9 ) (144 ) (907 ) (1,060 ) Income (loss) before income tax benefit (provision) 16,117 22,383 (26,525 ) 11,975 Income tax benefit (provision) — (60 ) 4,385 4,325 Net income (loss) $ 16,117 $ 22,323 $ (22,140 ) $ 16,300 Year Ended December 31, 2015 (In thousands) Casinos Distributed Gaming (1) Corporate and Other Eliminations Consolidated Net revenues $ 73,245 $ 103,610 $ 1,985 $ (1,798 ) $ 177,042 - Adjusted EBITDA 14,390 14,254 (10,370 ) — 18,274 Merger expenses — — (11,525 ) — (11,525 ) Disposition of notes receivable — — 23,590 — 23,590 Share-based compensation — — (809 ) — (809 ) Loss on disposal of property and equipment (8 ) — (8 ) — (16 ) Gain on sale of investment — — 750 — 750 Impairments and other losses — — (682 ) — (682 ) Preopening expenses — (380 ) (41 ) — (421 ) Depreciation and amortization (4,928 ) (5,315 ) (555 ) — (10,798 ) Income from operations 9,454 8,559 350 — 18,363 Non-operating income (expense) Interest expense, net (626 ) (68 ) (2,034 ) — (2,728 ) Loss on extinguishment of debt (1,174 ) — — — (1,174 ) Other, net (1,798 ) 1 1,887 — 90 Total non-operating expense, net (3,598 ) (67 ) (147 ) — (3,812 ) Income before income tax benefit 5,856 8,492 203 — 14,551 Income tax benefit — — 9,969 — 9,969 Net income $ 5,856 $ 8,492 $ 10,172 $ — $ 24,520 Assets The Company’s assets by segment consisted of the following amounts: (In thousands) Casinos Distributed Gaming Corporate and Other Consolidated Balance at December 31, 2017 $ 1,039,025 $ 298,453 $ 27,697 $ 1,365,175 Balance at December 31, 2016 $ 108,418 $ 294,822 $ 15,838 $ 419,078 Capital Expenditures The Company’s capital expenditures by segment consisted of the following amounts: (In thousands) Casinos Distributed Gaming Corporate and Other Consolidated For the year ended December 31, 2017 $ 9,665 $ 18,011 $ 1,787 $ 29,463 For the year ended December 31, 2016 $ 10,267 $ 17,730 $ 2,637 $ 30,634 For the year ended December 31, 2015 $ 2,594 $ 4,595 $ 757 $ 7,946 (1) Capital expenditures in the Distributed Gaming segment exclude non-cash purchases of property and equipment of approximately $2.6 million and $0.7 million for the years ended December 31, 2017 and 2016, respectively.

Selected Quarterly Financial 40

Selected Quarterly Financial Information (Unaudited) (Tables)	12 Months Ended
	Dec. 31, 2017
Quarterly Financial Information Disclosure [Abstract]
Selected Quarterly Financial Information	The following tables present selected quarterly financial information: Year ended December 31, 2017 First Second Third Fourth (1) (In thousands, except per share amounts) Net revenues $ 106,646 $ 110,493 $ 108,322 $ 184,347 Income from operations 5,318 2,578 2,389 5,093 Net income (loss) 5,342 1,713 8,555 (13,439 ) Basic income (loss) per share $ 0.24 $ 0.08 $ 0.38 $ (0.53 ) Diluted income (loss) per share (4) $ 0.23 $ 0.07 $ 0.36 $ (0.53 ) Year ended December 31, 2016 First (2) Second (3) Third Fourth (In thousands, except per share amounts) Net revenues $ 91,034 $ 102,558 $ 104,226 $ 105,386 Income from operations 3,737 5,051 2,752 1,495 Net income 2,239 2,800 1,302 9,959 Basic income per share $ 0.10 $ 0.13 $ 0.06 $ 0.45 Diluted income per share $ 0.10 $ 0.12 $ 0.06 $ 0.44 (1) Results included the operating results of American from and after October 20, 2017, following the completion of the American Acquisition. (2 ) Results included the operating results of the Initial Montana Acquisition from and after January 30, 2016, following the completion of the acquisition. (3 ) Results included the operating results of the Second Montana Acquisition from and after April 23, 2016, following the completion of the acquisition. (4) For the fourth quarter of 2017, the Company generated a net loss. Accordingly, the effect of all potential common share equivalents was anti-dilutive, and therefore all such shares were excluded from the computation of diluted weighted average shares outstanding and diluted loss per share for this period. The amount of potential common share equivalents was 2,373 for the fourth quarter of 2017.

Schedule II - Valuation and Q41

Schedule II - Valuation and Qualifying Accounts (Tables)	12 Months Ended
	Dec. 31, 2017
Valuation And Qualifying Accounts [Abstract]
Summary of Allowance for Deferred Income Tax Valuation Allowance	Balance at Beginning of Period Increase Decrease Balance at End of Period Deferred income tax valuation allowance: Year Ended December 31, 2017 $ 18,109 $ — $ (11,126 ) $ 6,983 Year Ended December 28, 2016 25,593 — (7,484 ) 18,109 Year Ended December 29, 2015 44,700 — (19,107 ) 25,593

Nature of Business (Details Tex

Nature of Business (Details Textual)	12 Months Ended
	Dec. 31, 2017SegmentProperty	Apr. 22, 2016Device	Jan. 29, 2016Device
Nature of Business [Line Items]
Number of reportable operating segments | Segment	2
ACEP Holdings [Member]
Nature of Business [Line Items]
Business acquisition, date of acquisition	Oct. 20, 2017
Initial Montana Acquisition [Member]
Nature of Business [Line Items]
Number of slots acquired			1,100
Second Montana Acquisition [Member]
Nature of Business [Line Items]
Number of slots acquired		1,800
Nevada and Maryland [Member]
Nature of Business [Line Items]
Number of resort casino properties | Property	8

Summary of Significant Accoun43

Summary of Significant Accounting Policies (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Accounting Policies [Line Items]
Property and equipment and other long-lived assets, impairment charges	$ 0	$ 0	$ 400,000
Impairment charges	0
Gaming Tax and Licenses Expense	41,500,000	35,700,000	24,200,000
General and Administrative Expense [Member]
Accounting Policies [Line Items]
Advertising Expense	$ 3,300,000	$ 2,600,000	$ 3,400,000
acePLAY Rewards Program [Member]
Accounting Policies [Line Items]
Expiration period of participant points after no activity	13 months
Food and Beverage [Member]
Accounting Policies [Line Items]
Minor reclassification	$ (2,700,000)
Gaming Expense [Member]
Accounting Policies [Line Items]
Minor reclassification	$ 2,700,000

Property and Equipment, Estimat

Property and Equipment, Estimated Useful Lives (Details)	12 Months Ended
	Dec. 31, 2017
Minimum [Member] | Building and Site Improvements [Member]
Property Plant And Equipment [Line Items]
Property and equipment, useful lives	15 years
Minimum [Member] | Furniture and Equipment [Member]
Property Plant And Equipment [Line Items]
Property and equipment, useful lives	3 years
Minimum [Member] | Leasehold Improvements [Member]
Property Plant And Equipment [Line Items]
Property and equipment, useful lives	2 years
Maximum [Member] | Building and Site Improvements [Member]
Property Plant And Equipment [Line Items]
Property and equipment, useful lives	45 years
Maximum [Member] | Furniture and Equipment [Member]
Property Plant And Equipment [Line Items]
Property and equipment, useful lives	15 years
Maximum [Member] | Leasehold Improvements [Member]
Property Plant And Equipment [Line Items]
Property and equipment, useful lives	15 years

Merger and Acquisitions (Detail

Merger and Acquisitions (Details Textual)

Oct. 20, 2017USD ($)HotelMachineGameRoomAgreement$ / sharesshares

Jun. 17, 2016USD ($)

Apr. 22, 2016USD ($)Device

Jan. 29, 2016USD ($)Devicepayment$ / sharesshares

Dec. 09, 2015USD ($)shares

Jul. 31, 2015USD ($)$ / sharesshares

Aug. 31, 2016shares

Dec. 31, 2015USD ($)shares

Jul. 31, 2016USD ($)

Dec. 31, 2017USD ($)$ / sharesshares

Dec. 31, 2016USD ($)$ / sharesshares

Business Acquisition [Line Items]

Gain on revaluation of contingent consideration

$ 1,719,000

Goodwill

$ 96,288,000

158,134,000

$ 105,655,000

Business Acquisition, Goodwill Amount, Expected to be Deductible for Tax

$ 0

Increase (decrease) in goodwill

$ 1,174,000

Special dividend, per share | $ / shares

$ 1.71

Common stock, shares outstanding (in shares) | shares

26,413,000

22,232,000

Special Dividend [Member]

Business Acquisition [Line Items]

Dividends payable, date declared

Jun. 17, 2016

Dividends payable, date of record

Jun. 30, 2016

Dividends declared

$ 23,500,000

Dividends payable, date paid

Jul. 14, 2016

Special dividend, per share | $ / shares

$ 1.71

Common stock, shares outstanding (in shares) | shares

13,759,374

Penn National [Member]

Business Acquisition [Line Items]

Financing receivable, gross

$ 60,000,000

Proceeds from sale of subordinated promissory note

$ 24,000,000

Senior Secured First Lien Credit Facility [Member]

Business Acquisition [Line Items]

Debt Instrument, Face Amount

$ 900,000,000

Senior Secured First Lien Credit Facility [Member] | Term Loan [Member]

Business Acquisition [Line Items]

Debt Instrument, Face Amount

800,000,000

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

Senior Secured Second Lien Credit Facility [Member] | Term Loan [Member]

Business Acquisition [Line Items]

Debt Instrument, Face Amount

$ 200,000,000

ACEP Holdings [Member]

Business Acquisition [Line Items]

Business acquisition, date of acquisition

Oct. 20, 2017

Consideration paid, cash

$ 781,000,000

Consideration paid, shares issued | shares

4,046,494

4,046,494

Closing price per share of common stock | $ / shares

$ 25.08

Number of credit agreements | Agreement

2

Consideration paid, value of shares issued

$ 101,500,000

Total purchase price

$ 889,067,000

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

754,581,000

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

66,140,000

Goodwill

52,479,000

ACEP Holdings [Member] | Senior Secured First Lien Credit Facility [Member] | Term Loan [Member]

Business Acquisition [Line Items]

Debt Instrument, Face Amount

900,000,000

ACEP Holdings [Member] | Senior Secured First Lien Credit Facility [Member] | Term Loan Facility [Member]

Business Acquisition [Line Items]

Debt Instrument, Face Amount

800,000,000

ACEP Holdings [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

100,000,000

ACEP Holdings [Member] | Senior Secured Second Lien Credit Facility [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] | Nevada [Member]

Business Acquisition [Line Items]

Number of casino hotel properties acquired | Hotel

4

Number of slots | Machine

3,865

Number of table games | Game

89

Number of hotel rooms | Room

4,896

ACEP Holdings [Member] | Post-Closing Adjustment [Member]

Business Acquisition [Line Items]

Consideration paid, cash

$ 787,581,000

Initial Montana Acquisition [Member]

Business Acquisition [Line Items]

Consideration paid, shares issued | shares

50,252

Consideration paid, value of shares issued

$ 500,000

Number of slots acquired | Device

1,100

Total purchase price

$ 20,100,000

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

Business Combination Contingent Consideration Arrangements Quarterly Payments, Start date

2017-09

Gain on revaluation of contingent consideration

$ 1,700,000

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

1,700,000

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

2,400,000

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

14,400,000

Goodwill

1,600,000

Initial Montana Acquisition [Member] | Customer Relationships [Member]

Business Acquisition [Line Items]

Amount Assigned to Intangible Assets

$ 9,800,000

Economic Life of Intangible Assets

15 years

Initial Montana Acquisition [Member] | Noncompete Agreements [Member]

Business Acquisition [Line Items]

Amount Assigned to Intangible Assets

$ 3,900,000

Economic Life of Intangible Assets

5 years

Initial Montana Acquisition [Member] | Trade Names [Member]

Business Acquisition [Line Items]

Amount Assigned to Intangible Assets

$ 500,000

Economic Life of Intangible Assets

4 years

Initial Montana Acquisition [Member] | Other [Member]

Business Acquisition [Line Items]

Amount Assigned to Intangible Assets

$ 200,000

Economic Life of Intangible Assets

15 years

Second Montana Acquisition [Member]

Business Acquisition [Line Items]

Number of slots acquired | Device

1,800

Total purchase price

$ 25,700,000

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

300,000

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

7,800,000

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

11,400,000

Goodwill

6,000,000

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Prepaid Gaming License Fees

100,000

Second Montana Acquisition [Member] | Customer Relationships [Member]

Business Acquisition [Line Items]

Amount Assigned to Intangible Assets

$ 9,100,000

Economic Life of Intangible Assets

15 years

Second Montana Acquisition [Member] | Noncompete Agreements [Member]

Business Acquisition [Line Items]

Amount Assigned to Intangible Assets

$ 1,800,000

Economic Life of Intangible Assets

5 years

Second Montana Acquisition [Member] | Trade Names [Member]

Business Acquisition [Line Items]

Amount Assigned to Intangible Assets

$ 200,000

Economic Life of Intangible Assets

4 years

Second Montana Acquisition [Member] | Other [Member]

Business Acquisition [Line Items]

Amount Assigned to Intangible Assets

$ 300,000

Economic Life of Intangible Assets

15 years

Sartini Gaming [Member]

Business Acquisition [Line Items]

Consideration paid, shares issued | shares

[1]

8,453,565

Total purchase price

$ 77,400,000

Shares Issued, price per share | $ / shares

$ 9.15

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

$ 25,539,000

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

83,173,000

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

80,460,000

Goodwill

97,462,000

Number of Shares Released from Escrow | shares

777,274

Effect of measurement period adjustment on purchase price consideration

2,100,000

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Deferred Tax Liability

$ 14,576,000

$ 14,700,000

Equipment Disposed Prior to Merger

900,000

Shares restricted from distribution | shares

7,996,393

Common stock, shares outstanding (in shares) | shares

[2]

22,592,260

Sartini Gaming [Member] | Decrease to Acquired Accounts Receivable [Member]

Business Acquisition [Line Items]

Increase (decrease) in goodwill

1,600,000

Sartini Gaming [Member] | Increase In Accrued Taxes [Member]

Business Acquisition [Line Items]

Increase (decrease) in goodwill

100,000

Sartini Gaming [Member] | Decrease In Player Relationships [Member]

Business Acquisition [Line Items]

Increase (decrease) in goodwill

300,000

Sartini Gaming [Member] | Release of Deferred Tax Liability [Member]

Business Acquisition [Line Items]

Increase (decrease) in goodwill

$ (100,000)

Sartini Gaming [Member] | Holders of Warrants [Member]

Business Acquisition [Line Items]

Consideration paid, shares issued | shares

457,172

Sartini Gaming [Member] | Customer Relationships [Member]

Business Acquisition [Line Items]

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

$ 59,200,000

Sartini Gaming [Member] | Trade Names [Member]

Business Acquisition [Line Items]

Economic Life of Intangible Assets

10 years

Sartini Gaming [Member] | Maximum [Member] | Customer Relationships [Member]

Business Acquisition [Line Items]

Economic Life of Intangible Assets

16 years

Sartini Gaming [Member] | Minimum [Member] | Customer Relationships [Member]

Business Acquisition [Line Items]

Economic Life of Intangible Assets

13 years

Sartini Gaming [Member] | Post-Closing Adjustment [Member]

Business Acquisition [Line Items]

Consideration paid, shares issued | shares

223,657

223,657

Business Acquisition, Equity Interest, Number of Shares Released from Escrow | shares

388,637

Sartini Gaming [Member] | At Closing of Merger [Member] | Sartini Trust [Member]

Business Acquisition [Line Items]

Consideration paid, shares issued | shares

7,772,736

Sartini Gaming [Member] | At Closing of Merger [Member] | Holders of Warrants [Member]

Business Acquisition [Line Items]

Consideration paid, shares issued | shares

457,172

Sartini Gaming [Member] | Restatement Adjustment [Member] | Third Quarter, 2015 [Member]

Business Acquisition [Line Items]

Business Combination, Purchase Accounting Adjustments, Reversal of Amortization Expense

$ 200,000

Holders of Warrants [Member]

Business Acquisition [Line Items]

Shares restricted from distribution | shares

457,172

[1]

Includes 457,172 shares of the Company’s common stock that were issued to certain former holders of warrants issued by a subsidiary of Sartini Gaming upon the closing of the Merger.

[2]

Calculated as the sum of the number of shares of the Company’s common stock outstanding immediately after the Merger (on a fully diluted basis, including shares issuable upon the exercise of outstanding in-the-money stock options) and the number of shares of the Company’s common stock issued pursuant to the post-closing adjustment provisions of the Merger Agreement.

Summary of Components of Purcha

Summary of Components of Purchase Price Paid (Details) - ACEP Holdings [Member] $ in Thousands	Oct. 20, 2017USD ($)
Business Acquisition [Line Items]
Consideration paid, cash	$ 781,000
Fair value of common stock issued to ACEP Holdings	101,486
Total purchase price	889,067
Post-Closing Adjustment [Member]
Business Acquisition [Line Items]
Consideration paid, cash	$ 787,581

Schedule of Acquisition Prelimi

Schedule of Acquisition Preliminary Purchase Price Allocation (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Oct. 20, 2017	Dec. 31, 2016	Dec. 31, 2015
Business Acquisition [Line Items]
Goodwill	$ 158,134		$ 105,655	$ 96,288
ACEP Holdings [Member]
Business Acquisition [Line Items]
Current assets		$ 83,079
Property and equipment		754,581
Other noncurrent assets		264
Intangible assets		66,140
Goodwill		52,479
Liabilities		(67,476)
Total assets acquired, net of liabilities assumed		$ 889,067

Summary of Preliminary Values o

Summary of Preliminary Values of Property and Equipment Acquired and Estimated Useful Lives By Category (Details) - USD ($) $ in Thousands	Oct. 20, 2017	Dec. 31, 2017
ACEP Holdings [Member]
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property and Equipment	$ 754,581
Land [Member] | ACEP Holdings [Member]
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property and Equipment	$ 106,800
Land improvements [Member] | ACEP Holdings [Member]
Business Acquisition [Line Items]
Acquired property, plant, and equipment, remaining useful life	15 years
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property and Equipment	$ 6,240
Building and Site Improvements [Member] | Minimum [Member]
Business Acquisition [Line Items]
Acquired property, plant, and equipment, remaining useful life		15 years
Building and Site Improvements [Member] | Maximum [Member]
Business Acquisition [Line Items]
Acquired property, plant, and equipment, remaining useful life		45 years
Building and Site Improvements [Member] | ACEP Holdings [Member]
Business Acquisition [Line Items]
Acquired property, plant, and equipment, remaining useful life	45 years
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property and Equipment	$ 607,698
Furniture and Equipment [Member] | Minimum [Member]
Business Acquisition [Line Items]
Acquired property, plant, and equipment, remaining useful life		3 years
Furniture and Equipment [Member] | Maximum [Member]
Business Acquisition [Line Items]
Acquired property, plant, and equipment, remaining useful life		15 years
Furniture and Equipment [Member] | ACEP Holdings [Member]
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property and Equipment	$ 32,829
Furniture and Equipment [Member] | ACEP Holdings [Member] | Minimum [Member]
Business Acquisition [Line Items]
Acquired property, plant, and equipment, remaining useful life	3 years
Furniture and Equipment [Member] | ACEP Holdings [Member] | Maximum [Member]
Business Acquisition [Line Items]
Acquired property, plant, and equipment, remaining useful life	4 years
Construction in process [Member] | ACEP Holdings [Member]
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property and Equipment	$ 1,014

Summary of Preliminary Values49

Summary of Preliminary Values of Intangible Assets Acquired and Estimated Useful Lives By Category (Details) - American Acquisition [Member] $ in Thousands	Oct. 20, 2017USD ($)
Acquired Finite Lived Intangible Assets [Line Items]
Intangible assets	$ 66,140
Trade Names [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Intangible assets	34,510
Leasehold Interest [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Intangible assets	$ 3,110
Leasehold Interest [Member] | Minimum [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Intangible Assets, Remaining Useful Life (Years)	3 years
Leasehold Interest [Member] | Maximum [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Intangible Assets, Remaining Useful Life (Years)	80 years
Players Loyalty Programs [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Intangible Assets, Remaining Useful Life (Years)	3 years
Intangible assets	$ 26,850
In-Place Lease Value [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Intangible assets	$ 1,670
In-Place Lease Value [Member] | Minimum [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Intangible Assets, Remaining Useful Life (Years)	3 years
In-Place Lease Value [Member] | Maximum [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Intangible Assets, Remaining Useful Life (Years)	4 years

Summary of Unaudited Pro Forma

Summary of Unaudited Pro Forma Combined Financial Information (Details) - American Acquisition [Member] - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Business Acquisition [Line Items]
Pro forma combined net revenues	$ 843,484	$ 794,265
Pro forma combined net income	$ 23,107	$ 28,338
Pro forma combined net income per share:
Basic	$ 0.88	$ 1.08
Diluted	$ 0.83	$ 1.07
Weighted-average common shares outstanding:
Basic	26,342	26,181
Diluted	27,897	26,500

Schedule of Number of Shares Co

Schedule of Number of Shares Common Stock Issued with Merger (Details) - USD ($)		Jul. 31, 2015	Dec. 31, 2017	Dec. 31, 2016
Business Acquisition Equity Interests Issued Or Issuable [Line Items]
Total Post-Closing Shares			26,413,000	22,232,000
Sartini Gaming [Member]
Business Acquisition Equity Interests Issued Or Issuable [Line Items]
Pre-Merger Value of Lakes		$ 134,615,083
Lakes %		62.60%
Pre-Merger Value of Sartini Gaming		$ 80,523,753
Sartini Gaming %		37.40%
Total Post-Closing Shares	[1]	22,592,260
Consideration paid, shares issued	[2]	8,453,565
[1]	Calculated as the sum of the number of shares of the Company’s common stock outstanding immediately after the Merger (on a fully diluted basis, including shares issuable upon the exercise of outstanding in-the-money stock options) and the number of shares of the Company’s common stock issued pursuant to the post-closing adjustment provisions of the Merger Agreement.
[2]	Includes 457,172 shares of the Company’s common stock that were issued to certain former holders of warrants issued by a subsidiary of Sartini Gaming upon the closing of the Merger.

Schedule of Number of Shares 52

Schedule of Number of Shares Common Stock Issued with Merger (Parenthetical) (Details) - Sartini Gaming [Member]	Jul. 31, 2015shares
Business Acquisition Equity Interests Issued Or Issuable [Line Items]
Consideration paid, shares issued	8,453,565	[1]
Holders of Warrants [Member]
Business Acquisition Equity Interests Issued Or Issuable [Line Items]
Consideration paid, shares issued	457,172
[1]	Includes 457,172 shares of the Company’s common stock that were issued to certain former holders of warrants issued by a subsidiary of Sartini Gaming upon the closing of the Merger.

Schedule of Acquisition Final P

Schedule of Acquisition Final Purchase Price Allocation (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Jul. 31, 2016	Dec. 31, 2015	Jul. 31, 2015
Business Acquisition [Line Items]
Goodwill	$ 158,134	$ 105,655		$ 96,288
Sartini Gaming [Member]
Business Acquisition [Line Items]
Cash					$ 25,539
Other current assets					14,830
Property and equipment					83,173
Intangible assets					80,460
Goodwill					97,462
Current liabilities					(13,245)
Warrant liability					(3,435)
Debt					(190,587)
Deferred tax liability			$ (14,700)		(14,576)
Other long-term liabilities					(2,217)
Total assets acquired, net of liabilities assumed					$ 77,404

Summary of Recorded Property an

Summary of Recorded Property and Equipment Acquired and Estimated Useful Lives (Details) - USD ($) $ in Thousands	Jul. 31, 2015	Dec. 31, 2017
Building and improvements [Member] | Minimum [Member]
Business Acquisition [Line Items]
Acquired property, plant, and equipment, remaining useful life		15 years
Building and improvements [Member] | Maximum [Member]
Business Acquisition [Line Items]
Acquired property, plant, and equipment, remaining useful life		45 years
Leasehold improvements [Member] | Minimum [Member]
Business Acquisition [Line Items]
Acquired property, plant, and equipment, remaining useful life		2 years
Leasehold improvements [Member] | Maximum [Member]
Business Acquisition [Line Items]
Acquired property, plant, and equipment, remaining useful life		15 years
Furniture, fixtures and equipment [Member] | Minimum [Member]
Business Acquisition [Line Items]
Acquired property, plant, and equipment, remaining useful life		3 years
Furniture, fixtures and equipment [Member] | Maximum [Member]
Business Acquisition [Line Items]
Acquired property, plant, and equipment, remaining useful life		15 years
Sartini Gaming [Member]
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property and Equipment	$ 83,173
Sartini Gaming [Member] | Land [Member]
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property and Equipment	12,470
Sartini Gaming [Member] | Land improvements [Member]
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property and Equipment	$ 4,030
Sartini Gaming [Member] | Land improvements [Member] | Minimum [Member]
Business Acquisition [Line Items]
Acquired property, plant, and equipment, remaining useful life	5 years
Sartini Gaming [Member] | Land improvements [Member] | Maximum [Member]
Business Acquisition [Line Items]
Acquired property, plant, and equipment, remaining useful life	14 years
Sartini Gaming [Member] | Building and improvements [Member]
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property and Equipment	$ 21,310
Sartini Gaming [Member] | Building and improvements [Member] | Minimum [Member]
Business Acquisition [Line Items]
Acquired property, plant, and equipment, remaining useful life	19 years
Sartini Gaming [Member] | Building and improvements [Member] | Maximum [Member]
Business Acquisition [Line Items]
Acquired property, plant, and equipment, remaining useful life	25 years
Sartini Gaming [Member] | Leasehold improvements [Member]
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property and Equipment	$ 20,793
Sartini Gaming [Member] | Leasehold improvements [Member] | Minimum [Member]
Business Acquisition [Line Items]
Acquired property, plant, and equipment, remaining useful life	1 year
Sartini Gaming [Member] | Leasehold improvements [Member] | Maximum [Member]
Business Acquisition [Line Items]
Acquired property, plant, and equipment, remaining useful life	28 years
Sartini Gaming [Member] | Furniture, fixtures and equipment [Member]
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property and Equipment	$ 21,935
Sartini Gaming [Member] | Furniture, fixtures and equipment [Member] | Minimum [Member]
Business Acquisition [Line Items]
Acquired property, plant, and equipment, remaining useful life	1 year
Sartini Gaming [Member] | Furniture, fixtures and equipment [Member] | Maximum [Member]
Business Acquisition [Line Items]
Acquired property, plant, and equipment, remaining useful life	11 years
Sartini Gaming [Member] | Construction in process [Member]
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property and Equipment	$ 2,635

Summary of Recorded Intangible

Summary of Recorded Intangible Assets Acquired and Estimated Useful Lives (Details) - Sartini Gaming [Member] $ in Thousands	Jul. 31, 2015USD ($)
Acquired Finite Lived Intangible Assets [Line Items]
Intangible assets	$ 80,460
Trade Names [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Intangible assets	12,200
Gaming licenses [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Intangible assets	960
Player relationships [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Intangible assets	$ 7,300
Player relationships [Member] | Minimum [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Intangible Assets, Remaining Useful Life (Years)	8 years
Player relationships [Member] | Maximum [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Intangible Assets, Remaining Useful Life (Years)	14 years
Customer Relationships [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Intangible assets	$ 59,200
Customer Relationships [Member] | Minimum [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Intangible Assets, Remaining Useful Life (Years)	13 years
Customer Relationships [Member] | Maximum [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Intangible Assets, Remaining Useful Life (Years)	16 years
Other intangible assets [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Intangible assets	$ 800
Other intangible assets [Member] | Minimum [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Intangible Assets, Remaining Useful Life (Years)	2 years
Other intangible assets [Member] | Maximum [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Intangible Assets, Remaining Useful Life (Years)	10 years

Components of Property and Equi

Components of Property and Equipment, Net (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Property Plant And Equipment [Line Items]
Property and Equipment, Gross	$ 958,658	$ 170,971
Less: Accumulated depreciation	(63,417)	(33,390)
Property and equipment, net	895,241	137,581
Land [Member]
Property Plant And Equipment [Line Items]
Property and Equipment, Gross	121,081	12,470
Building and Site Improvements [Member]
Property Plant And Equipment [Line Items]
Property and Equipment, Gross	705,266	77,515
Furniture and Equipment [Member]
Property Plant And Equipment [Line Items]
Property and Equipment, Gross	125,339	75,740
Construction in process [Member]
Property Plant And Equipment [Line Items]
Property and Equipment, Gross	$ 6,972	$ 5,246

Property and Equipment, Net (De

Property and Equipment, Net (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Property Plant And Equipment [Abstract]
Depreciation Expense	$ 31.3	$ 20.2	$ 8.5

Summary of Goodwill Activity by

Summary of Goodwill Activity by Reportable Segment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Goodwill And Intangible Assets [Line Items]
Beginning balance	$ 105,655	$ 96,288
Goodwill acquired during the year	52,479	8,193
Increase (decrease) in goodwill		1,174
Ending balance	158,134	105,655
Casinos [Member]
Goodwill And Intangible Assets [Line Items]
Beginning balance	7,796	17,080
Goodwill acquired during the year	52,479
Increase (decrease) in goodwill		(9,284)
Ending balance	60,275	7,796
Distributed Gaming [Member]
Goodwill And Intangible Assets [Line Items]
Beginning balance	97,859	79,208
Goodwill acquired during the year		8,193
Increase (decrease) in goodwill		10,458
Ending balance	$ 97,859	$ 97,859

Schedule of Intangible Assets,

Schedule of Intangible Assets, Net (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Indefinite-lived intangible assets
Indefinite-lived intangible assets	$ 47,855	$ 13,270
Amortizing intangible assets
Amortizing intangible assets, Gross Carrying Value	129,119	95,148
Amortizing intangible assets, Cumulative Amortization	(19,282)	(9,815)
Amortizing intangible assets, Intangible Assets, Net	109,837	85,333
Intangible assets, Gross Carrying Value	176,974	108,418
Intangible assets, Cumulative Amortization	(19,282)	(9,815)
Total intangible assets, Net	$ 157,692	$ 98,603
Customer Relationships [Member]
Amortizing intangible assets
Amortizing intangible assets, Weighted Average Life Remaining Period	12 years 1 month 6 days	13 years 2 months 12 days
Amortizing intangible assets, Gross Carrying Value	$ 80,320	$ 78,100
Amortizing intangible assets, Cumulative Amortization	(12,524)	(6,932)
Amortizing intangible assets, Intangible Assets, Net	$ 67,796	$ 71,168
Player relationships [Member]
Amortizing intangible assets
Amortizing intangible assets, Weighted Average Life Remaining Period	4 years 2 months 12 days	10 years 4 months 24 days
Amortizing intangible assets, Gross Carrying Value	$ 34,150	$ 7,300
Amortizing intangible assets, Cumulative Amortization	(3,045)	(910)
Amortizing intangible assets, Intangible Assets, Net	$ 31,105	$ 6,390
Amortizing Gaming Licenses [Member]
Amortizing intangible assets
Amortizing intangible assets, Weighted Average Life Remaining Period	10 years 3 months 18 days	11 years 4 months 24 days
Amortizing intangible assets, Gross Carrying Value	$ 2,100	$ 2,100
Amortizing intangible assets, Cumulative Amortization	(648)	(508)
Amortizing intangible assets, Intangible Assets, Net	$ 1,452	$ 1,592
Noncompete Agreements [Member]
Amortizing intangible assets
Amortizing intangible assets, Weighted Average Life Remaining Period	3 years	4 years
Amortizing intangible assets, Gross Carrying Value	$ 6,000	$ 6,000
Amortizing intangible assets, Cumulative Amortization	(2,395)	(1,168)
Amortizing intangible assets, Intangible Assets, Net	$ 3,605	$ 4,832
Leasehold Interest [Member]
Amortizing intangible assets
Amortizing intangible assets, Weighted Average Life Remaining Period	65 years 8 months 12 days
Amortizing intangible assets, Gross Carrying Value	$ 3,110
Amortizing intangible assets, Cumulative Amortization	(32)
Amortizing intangible assets, Intangible Assets, Net	$ 3,078
Other [Member]
Amortizing intangible assets
Amortizing intangible assets, Weighted Average Life Remaining Period	8 years 2 months 12 days	9 years 6 months
Amortizing intangible assets, Gross Carrying Value	$ 1,769	$ 1,648
Amortizing intangible assets, Cumulative Amortization	(557)	(297)
Amortizing intangible assets, Intangible Assets, Net	$ 1,212	1,351
In-Place Lease Value [Member]
Amortizing intangible assets
Amortizing intangible assets, Weighted Average Life Remaining Period	3 years 3 months 18 days
Amortizing intangible assets, Gross Carrying Value	$ 1,670
Amortizing intangible assets, Cumulative Amortization	(81)
Amortizing intangible assets, Intangible Assets, Net	1,589
Gaming licenses [Member]
Indefinite-lived intangible assets
Indefinite-lived intangible assets	960	960
Trade Names [Member]
Indefinite-lived intangible assets
Indefinite-lived intangible assets	46,710	12,200
Other [Member]
Indefinite-lived intangible assets
Indefinite-lived intangible assets	$ 185	$ 110

Goodwill and Intangible Asset60

Goodwill and Intangible Assets, Net (Details Textual) - Gaming licenses [Member] - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Goodwill And Intangible Assets [Line Items]
Intangible Assets, Remaining Useful Life (Years)	15 years
Amortization of Intangible Assets	$ 9.5	$ 7.3	$ 2.3

Schedule of Estimated Future Am

Schedule of Estimated Future Amortization Expense Related to Intangible Asset (Details) $ in Thousands	Dec. 31, 2017USD ($)
Goodwill And Intangible Assets Disclosure [Abstract]
Estimated amortization expense, 2018	$ 17,562
Estimated amortization expense, 2019	17,562
Estimated amortization expense, 2020	15,923
Estimated amortization expense, 2021	7,023
Estimated amortization expense, 2022	6,624
Estimated amortization expense, Thereafter	$ 45,143

Schedule of Accrued Liabilities

Schedule of Accrued Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Payables And Accruals [Abstract]
Gaming liabilities	$ 11,123	$ 1,479
Interest	1,770	9
Other accrued liabilities	6,402	2,358
Total accrued liabilities	$ 19,295	$ 3,846

Debt (Details Textual)

Debt (Details Textual)	Oct. 31, 2017USD ($)	Oct. 20, 2017	Jul. 31, 2015USD ($)	Dec. 31, 2017USD ($)Installment	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)
Debt Instrument [Line Items]
Debt Instrument, Outstanding Amount				$ 972,959,000	$ 183,442,000
Gains (Losses) on Extinguishment of Debt				(1,708,000)	$ 18,000	$ (1,174,000)
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Undrawn				100,000
Former Senior Secured Credit Facility [Member]
Debt Instrument [Line Items]
Repayments of Lines of Credit	$ 173,400
Gains (Losses) on Extinguishment of Debt				(1,700)
Former Rocky Gap Financing Facility [Member] | Centennial Bank [Member]
Debt Instrument [Line Items]
Repayments of Lines of Credit			$ 10,700,000
Gains (Losses) on Extinguishment of Debt						$ (1,200,000)
Line of Credit Facility, Increase (Decrease), Net			$ 17,500,000
Senior Secured First Lien Credit Facility [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount				900,000,000
Debt Instrument, Outstanding Amount				800,000
Senior Secured First Lien Credit Facility [Member] | Revolving Credit Facility [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] | 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] | 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] | 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 [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 [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate				2.00%
Senior Secured First Lien Credit Facility [Member] | Letter of Credit [Member]
Debt Instrument [Line Items]
Debt Instrument, Outstanding Amount				$ 0
Senior Secured First Lien Credit Facility [Member] | Term Loan [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]
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 [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate				2.00%
Senior Secured Second Lien Credit Facility [Member] | Term Loan [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount				$ 200,000,000
Debt Instrument, Outstanding Amount				$ 200,000
Debt Instrument, Maturity Date				Oct. 20, 2025
Senior Secured Second Lien Credit Facility [Member] | Term Loan [Member] | LIBOR rate [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 [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate				6.00%
Credit Facilities [Member]
Debt Instrument [Line Items]
Debt, Weighted Average Interest Rate				5.10%
Credit Facilities [Member] | Maximum [Member]
Debt Instrument [Line Items]
Beneficial Ownership Threshold		50.00%
Credit Facilities [Member] | Federal Funds Effective Swap Rate [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate				0.50%
Credit Facilities [Member] | LIBOR rate [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate				1.00%
Credit Facilities [Member] | Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Debt Instrument, Base Floor Rate				1.00%
Credit Facilities [Member] | Revolving Credit Facility [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] | Maximum [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage				0.50%
Credit Facilities [Member] | Term Loan [Member]
Debt Instrument [Line Items]
Debt Instrument, Base Floor Rate				1.75%
Debt Instrument, LIBOR Floor Rate				0.75%

Long-term Debt (Details)

Long-term Debt (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Debt Instrument [Line Items]
Term loans	$ 1,000,000	$ 150,000
Capital lease obligations	5,839	1,970
Notes payable	1,159	3,777
Total long-term debt	1,006,998	185,747
Less unamortized discount	(30,122)
Less unamortized debt issuance costs	(3,917)	(2,305)
Long-term Debt	972,959	183,442
Less current maturities	(9,759)	(15,752)
Long-term debt, net	$ 963,200	167,690
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Revolving credit facility		$ 30,000

Schedule of Principal Payments

Schedule of Principal Payments Due on Long-term Debt (Details) $ in Thousands	Dec. 31, 2017USD ($)
Debt Disclosure [Abstract]
2,018	$ 9,759
2,019	9,177
2,020	9,111
2,021	8,465
2,022	8,143
Thereafter	962,343
Total outstanding principal of long-term debt	$ 1,006,998

Estimated Retail Value of Promo

Estimated Retail Value of Promotional Allowance (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Promotional Allowances [Line Items]
Promotional allowances	$ 28,868	$ 21,191	$ 8,882
Food and Beverage [Member]
Promotional Allowances [Line Items]
Promotional allowances	23,886	18,324	6,633
Rooms [Member]
Promotional Allowances [Line Items]
Promotional allowances	3,790	2,263	2,035
Other [Member]
Promotional Allowances [Line Items]
Promotional allowances	$ 1,192	$ 604	$ 214

Estimated Cost of Providing Pro

Estimated Cost of Providing Promotional Allowances (Details) - Gaming expenses [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Promotional Allowances [Line Items]
Estimated cost of promotional allowances	$ 22,871	$ 16,386	$ 3,076
Food and Beverage [Member]
Promotional Allowances [Line Items]
Estimated cost of promotional allowances	21,007	15,201	2,263
Rooms [Member]
Promotional Allowances [Line Items]
Estimated cost of promotional allowances	1,451	818	608
Other [Member]
Promotional Allowances [Line Items]
Estimated cost of promotional allowances	$ 413	$ 367	$ 205

Share-Based Compensation (Detai

Share-Based Compensation (Details Textual) - USD ($)	Jan. 02, 2017	Jul. 14, 2016	Aug. 27, 2015	Jun. 30, 2007	Sep. 30, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based compensation						$ 8,754,000	$ 3,878,000	$ 809,000
Deferred tax asset associated with share-based compensation						$ 2,500,000
Adjusted Options [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Maximum Number of Shares Authorized per One Participant						2,337,643
Outstanding Stock Option, Modified Options, Decrease in Exercise Price		$ 1.71
Adjusted option, Weighted Average Exercise Price						$ 7.04
Modification of Original Options, Unvested, Number						1,908,070
Modification Original Options, Unvested Options, Incremental Fair Value						$ 1,700,000
Share-based compensation					$ 700,000
Stock Options, Vested, Number						429,573
Employee Stock Option [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value						$ 100,000	$ 1,800,000	$ 100,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value						$ 7.30	$ 4.80	$ 3.72
Cash received from stock options exercised						$ 200,000
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate						0.00%
Employee Service Share-based Compensation, Tax Benefit from Compensation Expense							$ 0	$ 0
Stock Options, Unrecognized Share-based Compensation Expense						$ 13,000,000
Share-based Compensation Expense Not yet Recognized, Weighted-average Period for Recognition						2 years 8 months 12 days
Restricted Stock Units (RSUs) [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period						62,791	141,296	0
Share-based Compensation Expense Not yet Recognized, Weighted-average Period for Recognition						3 years 10 months 24 days
Unamortized Compensation Related to Unvested Units						$ 1,700,000
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			109,263
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

Summary of Stock Option Activit

Summary of Stock Option Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Stock Options Outstanding
Stock Options Outstanding, Beginning of year	3,402,481
Stock Options Outstanding, Granted	1,124,542
Stock Options Outstanding, Exercised	(22,989)
Stock Options Outstanding, Cancelled	(128,105)
Stock Options Outstanding, End of year	4,375,929	3,402,481
Stock Options Outstanding, Vested	1,851,799
Stock Options Outstanding, Exercisable	388,040
Weighted Average Remaining Term, Outstanding	7 years 4 months 24 days	7 years 10 months 24 days
Weighted Average Remaining Term, Vested	6 years 6 months
Weighted Average Remaining Term, Exercisable	9 months 18 days
Weighted-Average Exercise Price
Weighted-Average Exercise Price, beginning of year	$ 9.02
Weighted Average Exercise Price, Granted	15.88
Weighted Average Exercise Price, Exercised	7.36
Weighted Average Exercise Price, Cancelled	11.36
Weighted-Average Exercise Price, end of year	10.73	$ 9.02
Weighted Average Exercise Price, Vested	7.99
Weighted Average Exercise Price, Exercisable	$ 4.33
Aggregate Intrinsic Value, Outstanding	$ 95,937
Aggregate Intrinsic Value, Vested	45,705
Aggregate Intrinsic Value, Exercisable	$ 10,989

Schedule of Assumptions Used to

Schedule of Assumptions Used to Estimate the Fair Value of Stock Options Granted (Details)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Risk-free interest rate, minimum	2.21%	1.43%	2.18%
Risk-free interest rate, maximum	2.47%	2.40%	2.36%
Expected term (in years)	10 years	10 years	10 years
Expected volatility, minimum	29.07%	24.03%	27.24%
Expected volatility, maximum	34.43%	26.95%	27.60%

Summary of RSU (Details)

Summary of RSU (Details) - Restricted Stock Units (RSUs) [Member] - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Restricted Stock Units Outstanding, Beginning of year	141,296
Restricted Stock Units Outstanding, Granted	62,791	141,296	0
Restricted Stock Units Outstanding, Vested	(111,660)
Restricted Stock Units Outstanding, Cancelled	(29,636)
Restricted Stock Units Outstanding, End of year	62,791	141,296
Weighted Average Grant Date Fair Value, Begining of year	$ 12.57
Weighted Average Grant Date Fair Value, Granted	27.87	$ 12.57
Weighted Average Grant Date Fair Value, Vested	12.57
Weighted Average Grant Date Fair Value, Cancelled	12.57
Weighted Average Grant Date Fair Value, End of year	$ 27.87	$ 12.57
Total Fair Value of Shares Vested	$ 2,556

Summary of Share-based Compensa

Summary of Share-based Compensation Costs by Award Type (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Total share-based compensation costs	$ 8,754	$ 3,878	$ 809
Employee Stock Option [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Total share-based compensation costs	5,135	3,717	$ 809
Restricted Stock Units (RSUs) [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Total share-based compensation costs	$ 3,619	$ 161

Schedule of Components of Incom

Schedule of Components of Income Tax Provision (Benefit) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2015
Current:
Federal	$ (91)		$ 247
State	(5)
Total current tax benefit (provision)	(96)		247
Deferred:
Federal	(7,456)	$ (4,091)	(8,939)
State	(369)	(234)	(1,277)
Total deferred tax benefit	(7,825)	(4,325)	(10,216)
Income tax benefit	$ (7,921)	$ (4,325)	$ (9,969)	$ (9,969)

Schedule of Effective Income Ta

Schedule of Effective Income Tax Rate Reconciliation (Details)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Statutory federal tax rate	35.00%	35.00%	35.00%
State income taxes, net of federal income taxes	2.00%	2.00%	6.90%
State tax credit		(45.90%)
State rate adjustment		2.10%
Permanent tax differences – Merger expenses			11.40%
Permanent tax differences – investment in unconsolidated investee			9.80%
Permanent tax differences – executive compensation	(12.50%)
Permanent tax differences – other	(17.00%)	2.40%	1.40%
Purchase price allocation adjustment – Merger		3.70%
Change in valuation allowance	193.50%	(34.80%)	(131.10%)
FICA credit generated	11.80%	(4.70%)
Impact of Tax Cuts and Jobs Act	(74.60%)
Other, net	(0.40%)	4.10%	(1.80%)
Effective tax rate	137.80%	(36.10%)	(68.40%)

Schedule of Deferred Tax Assets

Schedule of Deferred Tax Assets (Liabilities) (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Accruals and reserves	$ 4,348	$ 1,144
Share-based compensation expense	2,532	2,366
Development costs		5
Alternative minimum tax credit carryforward	1,483	1,468
General business credit carryforward	1,126	481
State tax credits	5,500	5,500
Net operating loss carryforwards	17,350	28,025
Other	701	1,065
Deferred tax assets, gross	33,040	40,054
Valuation allowances	(6,983)	(18,109)
Deferred tax assets	26,057	21,945
Deferred tax liabilities:
Prepaid services	(884)	(1,034)
Amortization of intangible assets	(14,304)	(20,024)
Depreciation of fixed assets	(3,082)	(925)
Deferred tax liabilities, gross	(18,270)	(21,983)
Net deferred tax assets (liabilities)	$ 7,787
Net deferred tax assets (liabilities)		$ (38)

Income Taxes (Details Textual)

Income Taxes (Details Textual) - USD ($)	Jan. 01, 2018	Dec. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2015	Jun. 28, 2015
Income Tax Disclosure [Line Items]
Income tax benefit			$ (7,921,000)	$ (4,325,000)	$ (9,969,000)	$ (9,969,000)
Deferred tax assets related to alternative minimum tax credits			1,500,000
General business credit carryforward		$ 481,000	$ 1,126,000	$ 481,000
Tax cuts and jobs act, accounting complete			true
Tax cuts and jobs act of 2017, change in tax rate, income tax expense (benefit)			$ (4,300,000)
Statutory federal tax rate			35.00%	35.00%		35.00%
Subsequent Event [Member]
Income Tax Disclosure [Line Items]
Statutory federal tax rate	21.00%
ACEP Holdings [Member]
Income Tax Disclosure [Line Items]
Share issuance related to business combination (in shares)			4,046,494
Amount of net operating losses limit that can be utilized annually			$ 10,800,000
General Business Credit Carryforward [Member]
Income Tax Disclosure [Line Items]
Tax credit carryforward expiration year			2,037
Tax Year 2010 [Member]
Income Tax Disclosure [Line Items]
Income tax examination adjustment							$ 0
Domestic Tax Authority [Member]
Income Tax Disclosure [Line Items]
Deferred tax assets, operating loss carryforwards, subject to expiration			$ 77,100,000
Operating loss carryforwards expiration year			2,032
Internal Revenue Service (IRS) [Member] | Domestic Tax Authority [Member] | Latest Tax Year [Member]
Income Tax Disclosure [Line Items]
Income Taxes Audit, Tax Years		2,013
Internal Revenue Service (IRS) [Member] | Domestic Tax Authority [Member] | Earliest Tax Year [Member]
Income Tax Disclosure [Line Items]
Income Taxes Audit, Tax Years		2,009
Release of Valuation Allowance of Deferred Tax Assets [Member] | Internal Revenue Service (IRS) [Member] | Domestic Tax Authority [Member] | Latest Tax Year [Member]
Income Tax Disclosure [Line Items]
Income tax benefit			$ (7,900,000)

Employee Retirement and Benef77

Employee Retirement and Benefit Plans (Details Textual) $ in Millions	5 Months Ended	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2017USD ($)PlanEmployee	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)
Defined Contribution Plan Disclosure [Line Items]
Number of defined contributions benefit plan | Plan		2
Defined Benefit Plan, Contributions by Employer		$ 0.2	$ 0.3	$ 0.2
Pension Plans [Member] | American Acquisition [Member]
Defined Contribution Plan Disclosure [Line Items]
Number of employees participating in multiemployer benefit and pension plans | Employee		1,700
Expenses related multiemployer health and welfare and defined benefit pension plans		$ 2.1
Golden Entertainment Employees [Member]
Defined Contribution Plan Disclosure [Line Items]
Defined Contribution Plan, Maximum Annual Contributions Per Employee, Percent		4.00%
Former Employees of American Casino & Entertainment Properties LLC [Member]
Defined Contribution Plan Disclosure [Line Items]
Defined Contribution Plan, Maximum Annual Contributions Per Employee, Percent	1.00%	75.00%
Former Employees of Sartini Gaming [Member]
Defined Contribution Plan Disclosure [Line Items]
Defined Contribution Plan, Employers Matching Contribution, Vesting Period	5 years

Employee Retirement and Benef78

Employee Retirement and Benefit Plans - Schedule of Multiemployer Pension Plans (Details)		12 Months Ended
		Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Central Pension Fund of the IUOE and Participating Employers [Member]
Multiemployer Plans [Line Items]
EIN		366,052,390
Plan Number		1
Pension Protection Zone Status	[1]		Green	Green
FIR/RP Status Pending /Implemented		No
Surcharge Imposed		No
Expiration Dates of Collective Bargaining Agreements, First Date		Oct. 14, 2014
Expiration Dates of Collective-Bargaining Agreements, Last Date		Mar. 31, 2016
Southern Nevada Culinary and Bartenders Pension Plan [Member]
Multiemployer Plans [Line Items]
EIN		886,016,617
Plan Number		1
Pension Protection Zone Status	[1]		Green	Green
FIR/RP Status Pending /Implemented		No
Surcharge Imposed		No
Expiration Dates of Collective Bargaining Agreement		May 31, 2018
[1]	The Pension Protection Act of 2006 requires plans that are certified as endangered (yellow) or critical (red) to develop and implement a funding improvement plan.

Employee Retirement and Benef79

Employee Retirement and Benefit Plans - Schedule of Contributions to Each Multiemployer Pension Plans (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2017USD ($)
Multiemployer pension plans [Member]
Multiemployer Plans [Line Items]
Total Contributions	$ 663
Multiemployer pension plans [Member] | Operating Engineers Local 501 Security Fund [Member]
Multiemployer Plans [Line Items]
Total Contributions	165
Multiemployer pension plans [Member] | Southern Nevada Culinary and Bartenders Pension Plan [Member]
Multiemployer Plans [Line Items]
Total Contributions	453
Multiemployer pension plans [Member] | Other Pension Plans [Member]
Multiemployer Plans [Line Items]
Total Contributions	45
Multiemployer benefit plans (excluding pension plans) [Member]
Multiemployer Plans [Line Items]
Total Contributions	1,693
Multiemployer benefit plans (excluding pension plans) [Member] | HEREIU Welfare Fund [Member]
Multiemployer Plans [Line Items]
Total Contributions	1,691
Multiemployer benefit plans (excluding pension plans) [Member] | All Other [Member]
Multiemployer Plans [Line Items]
Total Contributions	$ 2

Financial Instruments and Fai80

Financial Instruments and Fair Value Measurements (Details Textual) $ in Millions	Oct. 20, 2017	Jan. 29, 2016	Jul. 31, 2015	Dec. 31, 2017USD ($)Agreement
Finite-lived Gaming Licenses [Member] | Maryland [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Intangible Assets, Remaining Useful Life (Years)				15 years
ACEP Holdings [Member] | Minimum [Member] | Leasehold Interest [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Intangible Assets, Remaining Useful Life (Years)	3 years
ACEP Holdings [Member] | Minimum [Member] | In-Place Lease Value [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Intangible Assets, Remaining Useful Life (Years)	3 years
ACEP Holdings [Member] | Maximum [Member] | Leasehold Interest [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Intangible Assets, Remaining Useful Life (Years)	80 years
ACEP Holdings [Member] | Maximum [Member] | In-Place Lease Value [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Intangible Assets, Remaining Useful Life (Years)	4 years
ACEP Holdings [Member] | Trade Names [Member] | Minimum [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Royalty rate	0.25%
Discount Rate	11.00%
ACEP Holdings [Member] | Trade Names [Member] | Maximum [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Royalty rate	1.00%
Discount Rate	14.50%
Sartini Gaming [Member] | Minimum [Member] | Player relationships [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Intangible Assets, Remaining Useful Life (Years)			8 years
Sartini Gaming [Member] | Minimum [Member] | Customer Relationships [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Intangible Assets, Remaining Useful Life (Years)			13 years
Sartini Gaming [Member] | Maximum [Member] | Player relationships [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Intangible Assets, Remaining Useful Life (Years)			14 years
Sartini Gaming [Member] | Maximum [Member] | Customer Relationships [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Intangible Assets, Remaining Useful Life (Years)			16 years
Fair Value, Inputs, Level 3 | Minimum [Member] | Player and Customer Relationships [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Discount Rate				11.00%
Fair Value, Inputs, Level 3 | Maximum [Member] | Player and Customer Relationships [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Discount Rate				14.00%
Fair Value, Inputs, Level 3 | ACEP Holdings [Member] | Player relationships [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Intangible Assets, Remaining Useful Life (Years)	3 years
Fair Value, Inputs, Level 3 | Montana Acquisitions [Member] | Customer Relationships [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Intangible Assets, Remaining Useful Life (Years)				15 years
Fair Value, Inputs, Level 3 | Montana Acquisitions [Member] | Noncompete Agreements [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Intangible Assets, Remaining Useful Life (Years)		5 years
Fair Value, Inputs, Level 3 | Montana Acquisitions [Member] | Trade Names [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Intangible Assets, Remaining Useful Life (Years)				4 years
Fair Value, Inputs, Level 3 | Sartini Gaming [Member] | Player relationships [Member] | Distributed Gaming [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Intangible Assets, Remaining Useful Life (Years)			8 years
Fair Value, Inputs, Level 3 | Sartini Gaming [Member] | Noncompete Agreements [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Intangible Assets, Remaining Useful Life (Years)			2 years
Fair Value, Inputs, Level 3 | Sartini Gaming [Member] | Minimum [Member] | Player relationships [Member] | Casinos [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Intangible Assets, Remaining Useful Life (Years)			12 years
Fair Value, Inputs, Level 3 | Sartini Gaming [Member] | Minimum [Member] | Customer Relationships [Member] | Distributed Gaming [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Intangible Assets, Remaining Useful Life (Years)			13 years
Fair Value, Inputs, Level 3 | Sartini Gaming [Member] | Maximum [Member] | Player relationships [Member] | Casinos [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Intangible Assets, Remaining Useful Life (Years)			14 years
Fair Value, Inputs, Level 3 | Sartini Gaming [Member] | Maximum [Member] | Customer Relationships [Member] | Distributed Gaming [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Intangible Assets, Remaining Useful Life (Years)			16 years
Fair Value, Inputs, Level 3 | American Acquisition [Member] | Minimum [Member] | Leasehold Interest [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Intangible Assets, Remaining Useful Life (Years)	3 years
Fair Value, Inputs, Level 3 | American Acquisition [Member] | Minimum [Member] | In-Place Lease Value [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Intangible Assets, Remaining Useful Life (Years)	3 years
Fair Value, Inputs, Level 3 | American Acquisition [Member] | Maximum [Member] | Leasehold Interest [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Intangible Assets, Remaining Useful Life (Years)	80 years
Fair Value, Inputs, Level 3 | American Acquisition [Member] | Maximum [Member] | In-Place Lease Value [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Intangible Assets, Remaining Useful Life (Years)	4 years
Interest Rate Swap [Member] | Not Designated as Accounting Hedge [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Derivative instrument, number of outstanding agreement | Agreement				1
Derivative instrument, notional amount				$ 650
Derivative instrument, purchase price				$ 3.1
Derivative instrument, expiration date				Dec. 31, 2020
Interest Rate Swap [Member] | Level 2 [Member] | Not Designated as Accounting Hedge [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Fair value liability				$ 3.3

Leases (Details Textual)

Leases (Details Textual)	12 Months Ended			43 Months Ended
	Dec. 31, 2017USD ($)aParcel	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2017USD ($)a$ / Room$ / RoundofGolf
Lessor Lease Description [Line Items]
Operating Leases, Rent Expense	$ 52,543,000	$ 55,061,000	$ 21,759,000
Maximum [Member]
Lessor Lease Description [Line Items]
Operating Leases Renewal Term	15 years
Original Terms of Current Branded Tavern Location Leases Range	15 years
Capital Leases Term	4 years
Minimum [Member]
Lessor Lease Description [Line Items]
Operating Leases Renewal Term	1 year
Original Terms of Current Branded Tavern Location Leases Range	1 year
Office Headquarters [Member]
Lessor Lease Description [Line Items]
Lease expiration date	2025-07
Office Headquarters [Member] | Maximum [Member]
Lessor Lease Description [Line Items]
Rental Income Related to Sublease	$ 100,000	100,000
Nevada [Member] | Gold Town Casino [Member]
Lessor Lease Description [Line Items]
Operating Leases, Rent Expense	$ 500,000	600,000	600,000
Number of Leased Parcels of Land | Parcel	4
Area of Land | a	9			9
Nevada [Member] | Gold Town Casino [Member] | Sublease to Unrelated Third Party [Member]
Lessor Lease Description [Line Items]
Area of Land | a	2			2
Nevada [Member] | Gold Town Casino [Member] | Sublease to Unrelated Third Party [Member] | Maximum [Member]
Lessor Lease Description [Line Items]
Rental Income Related to Sublease	$ 100,000	100,000	100,000
American Leases [Member]
Lessor Lease Description [Line Items]
Rental revenue	$ 1,300,000
Rocky Gap State Park [Member] | Maryland DNR [Member]
Lessor Lease Description [Line Items]
Area of the Property | a	270			270
Operating Leases Renewal Term	20 years
Lease expiration year	2,052
Operating Leases, Rent Due				$ 275,000
Operating Leases, Revenue Percent				0.90%
Operating Leases, Rent Expense	$ 300,000	300,000	300,000
Rocky Gap State Park [Member] | Maryland DNR [Member] | Per Room Per Night [Member]
Lessor Lease Description [Line Items]
Operating Leases, Surcharge Revenue, Per Unit | $ / Room				3
Rocky Gap State Park [Member] | Maryland DNR [Member] | Per Round Of Golf [Member]
Lessor Lease Description [Line Items]
Operating Leases, Surcharge Revenue, Per Unit | $ / RoundofGolf				1
Rocky Gap State Park [Member] | Maryland DNR [Member] | Surcharge Revenue [Member]
Lessor Lease Description [Line Items]
Operating Lease, Base Revenue				$ 150,000
Operating Leases, Rent Expense	$ 100,000	$ 100,000	$ 100,000	$ 150,000

Schedule of Future Minimum Leas

Schedule of Future Minimum Lease Payments to be Received under Non-cancelable Operating Leases (Details) - American Leases [Member] $ in Thousands	Dec. 31, 2017USD ($)
Operating Leased Assets [Line Items]
2,018	$ 4,137
2,019	2,953
2,020	1,764
2,021	911
2,022	102
Total	$ 9,867

Schedule of Operating Lease Ren

Schedule of Operating Lease Rental Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Operating Leased Assets [Line Items]
Operating Leases, Rent Expense	$ 52,543	$ 55,061	$ 21,759
Space Lease Agreements [Member]
Operating Leased Assets [Line Items]
Operating Leases, Rent Expense	37,061	40,848	16,032
Related Party Leases [Member]
Operating Leased Assets [Line Items]
Operating Leases, Rent Expense	2,035	2,429	1,108
Other Operating Leases [Member]
Operating Leased Assets [Line Items]
Operating Leases, Rent Expense	$ 13,447	$ 11,784	$ 4,619

Schedule of Future Minimum Le84

Schedule of Future Minimum Lease Payments (Details) $ in Thousands	Dec. 31, 2017USD ($)
Future Minimum Operating Lease Payments [Line Items]
2,018	$ 41,818
2,019	40,054
2,020	20,268
2,021	15,759
2,022	12,701
Thereafter	89,228
Total	219,828
Space Lease Agreements [Member]
Future Minimum Operating Lease Payments [Line Items]
2,018	28,038
2,019	27,006
2,020	7,373
2,021	3,652
2,022	1,737
Thereafter	703
Total	68,509
Related Party Leases [Member]
Future Minimum Operating Lease Payments [Line Items]
2,018	1,559
2,019	1,535
2,020	1,535
2,021	1,535
2,022	1,536
Thereafter	6,097
Total	13,797
Other Operating Leases [Member]
Future Minimum Operating Lease Payments [Line Items]
2,018	12,221
2,019	11,513
2,020	11,360
2,021	10,572
2,022	9,428
Thereafter	82,428
Total	$ 137,522

Schedule of Future Minimum Capi

Schedule of Future Minimum Capital Lease Payments (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Future Minimum Capital Lease Payments [Line Items]
Less: Amounts representing interest, 2018	$ (319)
2,018	918
Less: Amounts representing interest, 2019	(254)
2,019	1,036
Less: Amounts representing interest, 2020	(188)
2,020	990
Less: Amounts representing interest, 2021	(145)
2,021	444
Less: Amounts representing interest, 2022	(128)
2,022	120
Less: Amounts representing interest, Thereafter	(5,563)
Thereafter	2,331
Less: Amounts representing interest	(6,597)
Total obligations under capital leases	5,839	$ 1,970
Furniture and Equipment [Member]
Future Minimum Capital Lease Payments [Line Items]
2,018	1,087
2,019	1,140
2,020	1,028
2,021	439
2,022	85
Thereafter	6,306
Total	10,085
Building [Member]
Future Minimum Capital Lease Payments [Line Items]
2,018	150
2,019	150
2,020	150
2,021	150
2,022	163
Thereafter	1,588
Total	$ 2,351

Commitments and Contingencies (

Commitments and Contingencies (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Commitments And Contingencies [Line Items]
Gaming Expenses	$ 280,121,000	$ 250,791,000	$ 98,268,000
Other Operating Expenses	6,765,000	5,566,000	2,260,000
Amount recorded for claims	1,500,000
Mr. Sartini [Member]
Commitments And Contingencies [Line Items]
Liability Contingency, Estimated Severance Payments	6,100,000
Stephen Arcana [Member]
Commitments And Contingencies [Line Items]
Liability Contingency, Estimated Severance Payments	1,900,000
Charles H. Protell [Member]
Commitments And Contingencies [Line Items]
Liability Contingency, Estimated Severance Payments	1,900,000
Sean T. Higgins [Member]
Commitments And Contingencies [Line Items]
Liability Contingency, Estimated Severance Payments	1,600,000
Other Executive Officers [Member] | Minimum [Member]
Commitments And Contingencies [Line Items]
Liability Contingency, Estimated Severance Payments	400,000
Other Executive Officers [Member] | Maximum [Member]
Commitments And Contingencies [Line Items]
Liability Contingency, Estimated Severance Payments	700,000
Participation and Revenue Share Agreements [Member]
Commitments And Contingencies [Line Items]
Gaming Expenses	143,300,000	128,100,000	41,700,000
Participation and Revenue Share Agreements [Member] | Related Party Transaction, Revenue Share and Participation Agreement [Member]
Commitments And Contingencies [Line Items]
Gaming Expenses	1,000,000	2,100,000	700,000
Revenue Share Agreements [Member]
Commitments And Contingencies [Line Items]
Other Operating Expenses	$ 1,400,000	$ 900,000	$ 0

Related Party Transactions (Det

Related Party Transactions (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Related Party Transaction [Line Items]
Net revenues	$ 414,353,000	$ 346,039,000	$ 148,447,000
Gaming Expenses	$ 280,121,000	250,791,000	98,268,000
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]
Due to related parties	$ 100,000
Reimbursement expense paid	200,000	100,000
Immediate Family Member of Management or Principal Owner [Member]
Related Party Transaction [Line Items]
Net revenues		1,400,000
Gaming Expenses		1,200,000
Executive Vice President and Chief Legal Officer [Member]
Related Party Transaction [Line Items]
Due to related parties	0
Net revenues	1,100,000	900,000
Gaming Expenses	1,000,000	800,000
Due from related parties	0
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
Annual director fees	200,000
Lyle A. Berman [Member] | Maximum [Member]
Related Party Transaction [Line Items]
Consulting agreement expenses, related party	$ 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	$ 1,200,000	1,100,000	500,000
Due to related parties	0
Related party transaction, due from (to) related party	0	0
Office Headquarters [Member] | Mr. Sartini [Member] | Maximum [Member]
Related Party Transaction [Line Items]
Due to related parties		100,000
Tavern Leases [Member] | Mr. Sartini [Member]
Related Party Transaction [Line Items]
Related party transaction, amounts of transaction	900,000	1,300,000	600,000
Due to related parties	0
Related party transaction, due from (to) related party	0	0
Tavern Leases [Member] | Mr. Sartini [Member] | Maximum [Member]
Related Party Transaction [Line Items]
Due to related parties		100,000
Office Headquarters Lease [Member]
Related Party Transaction [Line Items]
Due to related parties	0
Office Headquarters Lease [Member] | Maximum [Member]
Related Party Transaction [Line Items]
Due to related parties		100,000
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

Segment Information (Details Te

Segment Information (Details Textual)	12 Months Ended
	Dec. 31, 2017SegmentProperty
Segment Reporting [Abstract]
Number of reportable operating segments | Segment	2
Number of properties | Property	8

Schedule of Segment Reporting I

Schedule of Segment Reporting Information (Details) - USD ($) $ in Thousands	3 Months Ended											12 Months Ended
	Dec. 31, 2017		Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	[2]	Mar. 31, 2016	[3]	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2015
Segment Reporting Information [Line Items]
Net revenues	$ 184,347	[1]	$ 108,322	$ 110,493	$ 106,646	$ 105,386	$ 104,226	$ 102,558		$ 91,034		$ 509,808	$ 403,204		$ 177,042
Adjusted EBITDA												72,915	48,595		18,274
Acquisition and Merger expenses												(5,041)	(614)		(11,525)
Disposition of notes receivable															23,590
Share-based compensation												(8,754)	(3,878)		(809)
Loss (gain) on disposal of property and equipment													(54)		(16)
Gain on sale of investment															750
Impairments and other losses															(682)
Gain on revaluation of contingent consideration												1,719
Preopening expenses												(1,632)	(2,471)		(421)
Class action litigation expenses												(1,617)
Executive severance and sign-on bonuses												(1,142)	(1,037)
Other operating, net												(284)	(54)		52
Depreciation and amortization												(40,786)	(27,506)		(10,798)
Income from operations	5,093	[1]	2,389	2,578	5,318	1,495	2,752	5,051		3,737		15,378	13,035		18,363
Non-operating income (expense)
Interest expense, net												(19,598)	(6,454)		(2,728)
Loss on extinguishment of debt												(1,708)	18		(1,174)
Gain on sale of land held for sale													4,525
Gain on change in fair value of derivative												178
Other, net													869		90
Total non-operating expense, net												(21,128)	(1,060)		(3,812)
Income (loss) before income tax benefit												(5,750)	11,975		14,551
Income tax benefit (provision)												7,921	4,325	$ 9,969	9,969
Net income	(13,439)	[1]	$ 8,555	$ 1,713	$ 5,342	9,959	$ 1,302	$ 2,800		$ 2,239		2,171	16,300		24,520
Assets	1,365,175					419,078						1,365,175	419,078
Capital expenditures												29,463	30,634		7,946
Operating Segments [Member] | Casinos [Member]
Segment Reporting Information [Line Items]
Net revenues												179,175	97,132		73,245
Adjusted EBITDA												50,979	23,571		14,390
Loss (gain) on disposal of property and equipment													(94)		(8)
Executive severance and sign-on bonuses												(636)
Other operating, net												(377)
Depreciation and amortization												(19,544)	(7,351)		(4,928)
Income from operations												30,422	16,126		9,454
Non-operating income (expense)
Interest expense, net												16	(9)		(626)
Loss on extinguishment of debt															(1,174)
Other, net															(1,798)
Total non-operating expense, net												16	(9)		(3,598)
Income (loss) before income tax benefit												30,438	16,117		5,856
Net income												30,438	16,117		5,856
Assets	1,039,025					108,418						1,039,025	108,418
Capital expenditures												9,665	10,267		2,594
Operating Segments [Member] | Distributed Gaming [Member]
Segment Reporting Information [Line Items]
Net revenues												330,050	305,792		103,610
Adjusted EBITDA												48,890	43,555		14,254
Loss (gain) on disposal of property and equipment													40
Gain on revaluation of contingent consideration												1,719
Preopening expenses												(1,234)	(2,179)		(380)
Other operating, net												(174)
Depreciation and amortization												(19,601)	(18,889)		(5,315)
Income from operations												29,600	22,527		8,559
Non-operating income (expense)
Interest expense, net												(390)	(144)		(68)
Other, net															1
Total non-operating expense, net												(390)	(144)		(67)
Income (loss) before income tax benefit												29,210	22,383		8,492
Income tax benefit (provision)													(60)
Net income												29,210	22,323		8,492
Assets	298,453					294,822						298,453	294,822
Capital expenditures												18,011	17,730		4,595
Corporate and Other [Member]
Segment Reporting Information [Line Items]
Net revenues												583	280		1,985
Adjusted EBITDA												(26,954)	(18,531)		(10,370)
Acquisition and Merger expenses												(5,041)	(614)		(11,525)
Disposition of notes receivable															23,590
Share-based compensation												(8,754)	(3,878)		(809)
Loss (gain) on disposal of property and equipment															(8)
Gain on sale of investment															750
Impairments and other losses															(682)
Preopening expenses												(398)	(292)		(41)
Class action litigation expenses												(1,617)
Executive severance and sign-on bonuses												(506)	(1,037)
Other operating, net												267
Depreciation and amortization												(1,641)	(1,266)		(555)
Income from operations												(44,644)	(25,618)		350
Non-operating income (expense)
Interest expense, net												(19,224)	(6,301)		(2,034)
Loss on extinguishment of debt												(1,708)
Gain on sale of land held for sale													4,525
Gain on change in fair value of derivative												178
Other, net													869		1,887
Total non-operating expense, net												(20,754)	(907)		(147)
Income (loss) before income tax benefit												(65,398)	(26,525)		203
Income tax benefit (provision)												7,921	4,385		9,969
Net income												(57,477)	(22,140)		10,172
Assets	$ 27,697					$ 15,838						27,697	15,838
Capital expenditures												$ 1,787	$ 2,637		757
Consolidation, Eliminations [Member]
Segment Reporting Information [Line Items]
Net revenues															$ (1,798)
[1]	Results included the operating results of American from and after October 20, 2017, following the completion of the American Acquisition.
[2]	Results included the operating results of the Second Montana Acquisition from and after April 23, 2016, following the completion of the acquisition.
[3]	Results included the operating results of the Initial Montana Acquisition from and after January 30, 2016, following the completion of the acquisition.

Schedule of Segment Reporting90

Schedule of Segment Reporting Information (Parenthetical) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Segment Reporting Information [Line Items]
Non-cash purchases of property and equipment	$ 717	$ 721	$ 2,838
Distributed Gaming [Member]
Segment Reporting Information [Line Items]
Non-cash purchases of property and equipment	$ 2,600	$ 700

Selected Quarterly Financial 91

Selected Quarterly Financial Information (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended														12 Months Ended
	Dec. 31, 2017	[1]	Sep. 30, 2017		Jun. 30, 2017		Mar. 31, 2017		Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	[2]	Mar. 31, 2016	[3]	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Quarterly Financial Information Disclosure [Abstract]
Net revenues	$ 184,347		$ 108,322		$ 110,493		$ 106,646		$ 105,386	$ 104,226	$ 102,558		$ 91,034		$ 509,808	$ 403,204	$ 177,042
Income from operations	5,093		2,389		2,578		5,318		1,495	2,752	5,051		3,737		15,378	13,035	18,363
Net income	$ (13,439)		$ 8,555		$ 1,713		$ 5,342		$ 9,959	$ 1,302	$ 2,800		$ 2,239		$ 2,171	$ 16,300	$ 24,520
Basic income (loss) per share	$ (0.53)		$ 0.38		$ 0.08		$ 0.24		$ 0.45	$ 0.06	$ 0.13		$ 0.10		$ 0.09	$ 0.74	$ 1.45
Diluted income (loss) per share	$ (0.53)	[4]	$ 0.36	[4]	$ 0.07	[4]	$ 0.23	[4]	$ 0.44	$ 0.06	$ 0.12		$ 0.10		$ 0.09	$ 0.73	$ 1.43
[1]	Results included the operating results of American from and after October 20, 2017, following the completion of the American Acquisition.
[2]	Results included the operating results of the Second Montana Acquisition from and after April 23, 2016, following the completion of the acquisition.
[3]	Results included the operating results of the Initial Montana Acquisition from and after January 30, 2016, following the completion of the acquisition.
[4]	For the fourth quarter of 2017, the Company generated a net loss. Accordingly, the effect of all potential common share equivalents was anti-dilutive, and therefore all such shares were excluded from the computation of diluted weighted average shares outstanding and diluted loss per share for this period. The amount of potential common share equivalents was 2,373 for the fourth quarter of 2017.

Selected Quarterly Financial 92

Selected Quarterly Financial Information (Parenthetical) (Details)	3 Months Ended
	Dec. 31, 2017shares
Quarterly Financial Information Disclosure [Abstract]
Anti-dilutive potential common share equivalents	2,373

Schedule II - Valuation and Q93

Schedule II - Valuation and Qualifying Accounts (Details) - Valuation Allowance of Deferred Tax Assets [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 28, 2016	Dec. 29, 2015
Balance at Beginning of Period	$ 18,109	$ 25,593	$ 44,700
Increase	0
Decrease	(11,126)	(7,484)	(19,107)
Balance at End of Period	$ 6,983	$ 18,109	$ 25,593