Golden Entertainment (GDEN) 10-K 13 Mar 20 2019 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2019	Mar. 10, 2020	Jun. 30, 2019
Cover [Abstract]
Entity Registrant Name	GOLDEN ENTERTAINMENT, INC.
Entity Central Index Key	0001071255
Trading Symbol	gden
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Shell Company	false
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Common Stock, Shares Outstanding (in shares)		27,914,593
Entity Public Float			$ 258,957,566
Document Type	10-K
Document Period End Date	Dec. 31, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	FY
Amendment Flag	false
Title of 12(b) Security	Common Stock, $0.01 par value
Security Exchange Name	NASDAQ
Entity File Number	000-24993
Entity Interactive Data Current	Yes
City Area Code	702
Local Phone Number	893-7777
Document Annual Report	true
Document Transition Report	false
Entity Incorporation, State or Country Code	MN
Entity Tax Identification Number	41-1913991
Entity Address, Address Line One	6595 S Jones Boulevard
Entity Address, City or Town	Las Vegas
Entity Address, State or Province	NV
Entity Address, Postal Zip Code	89118
Documents Incorporated by Reference	DOCUMENTS INCORPORATED BY REFERENCE Portions of the Proxy Statement for the registrant’s 2020 annual meeting of shareholders, to be filed with the Securities and Exchange Commission within 120 days after the registrant’s year ended December 31, 2019, are incorporated by reference into Part III of this Annual Report on Form 10-K where indicated. Except with respect to information specifically incorporated by reference in this Annual Report on Form 10-K, the Proxy Statement is not deemed to be filed as part hereof.

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Current assets
Cash and cash equivalents	$ 111,678	$ 116,071
Accounts receivable, net of allowance of $599 and $503, respectively	16,247	12,779
Prepaid expenses	19,879	17,722
Inventories	8,237	6,759
Other	4,388	3,428
Total current assets	160,429	156,759
Property and equipment, net	1,046,536	894,953
Operating lease right-of-use assets, net	203,531
Goodwill	184,325	158,134
Intangible assets, net	135,151	141,128
Other assets	10,945	15,595
Total assets	1,740,917	1,366,569
Current liabilities
Current portion of long-term debt and finance leases	8,497	10,480
Current portion of operating leases	33,883
Accounts payable	30,146	27,812
Accrued taxes, other than income taxes	7,495	6,540
Accrued payroll and related	27,221	19,780
Accrued liabilities	25,522	18,848
Total current liabilities	132,764	83,460
Long-term debt, net and finance leases	1,130,374	960,563
Non-current operating leases	184,301
Deferred income taxes	1,088	2,593
Other long-term obligations	2,646	4,801
Total liabilities	1,451,173	1,051,417
Commitments and contingencies (Note 14)
Shareholders' equity
Common stock, $.01 par value; authorized 100,000 shares; 27,879 and 26,779 common shares issued and outstanding, respectively	279	268
Additional paid-in capital	461,643	435,245
Accumulated deficit	(172,178)	(120,361)
Total shareholders' equity	289,744	315,152
Total liabilities and shareholders' equity	$ 1,740,917	$ 1,366,569

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Statement Of Financial Position [Abstract]
Accounts receivable, net of allowance	$ 599	$ 503
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)	27,879,000	26,779,000
Common stock, shares outstanding (in shares)	27,879,000	26,779,000

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018		Dec. 31, 2017
Revenues
Total revenues	$ 973,410	$ 851,794		$ 507,138
Expenses
Other operating	21,333	15,332		7,176
Selling, general and administrative	225,848	183,892		98,382
Depreciation and amortization	116,592	94,456		40,786
Acquisition and severance expenses	3,488	3,740		6,183
Preopening expenses	1,934	1,171	[1]	1,632	[1]
Loss on disposal of assets	919	3,336		441
Gain on contingent consideration				(1,719)
Other operating, net				(157)
Total expenses	927,293	800,827		491,847
Operating income	46,117	50,967		15,291
Non-operating income (expense)
Interest expense, net	(74,220)	(64,028)		(19,598)
Loss on extinguishment and modification of debt	(9,150)			(1,708)
Change in fair value of derivative	(4,168)	1,786		178
Total non-operating expense, net	(87,538)	(62,242)		(21,128)
Income (loss) before income tax benefit (provision)	(41,421)	(11,275)		(5,837)
Income tax benefit (provision)	1,876	(9,639)		7,921
Net income (loss)	$ (39,545)	$ (20,914)		$ 2,084
Weighted-average common shares outstanding
Basic	27,746	27,553		23,105
Dilutive impact of stock options and restricted stock units				1,555
Diluted	27,746	27,553		24,660
Net income (loss) per share
Basic	$ (1.43)	$ (0.76)		$ 0.09
Diluted	$ (1.43)	$ (0.76)		$ 0.08
Gaming [Member]
Revenues
Total revenues	$ 578,803	$ 525,176		$ 381,396
Expenses
Cost of goods and services sold	334,941	311,657		259,579
Food and beverage [Member]
Revenues
Total revenues	202,933	170,453		81,304
Expenses
Cost of goods and services sold	159,728	138,114		69,194
Rooms [Member]
Revenues
Total revenues	132,193	106,805		24,163
Expenses
Cost of goods and services sold	62,510	49,129		10,350
Other [Member]
Revenues
Total revenues	$ 59,481	$ 49,360		$ 20,275
[1]	Preopening and related expenses include rent, organizational costs, non-capital costs associated with the opening of tavern and casino locations, and expenses related to The Strat rebranding and the launch of the True Rewards loyalty program.

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Equity - USD ($) $ in Thousands	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]
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)		135,000
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
Cumulative effect, change in accounting for revenue recognition related to business combination	(991)			(991)
Net income (loss)	2,084			2,084
Balances at Dec. 31, 2017	319,913	$ 264	399,510	(79,861)
Balances (in shares) at Dec. 31, 2017		26,413,000
Proceeds from issuance of stock on options exercised	1,322	$ 6	1,316
Proceeds from issuance of stock on options exercised (in shares)		610,000
Share-based compensation	9,641		9,641
Repurchases of common stock	$ (19,598)	$ (12)		(19,586)
Repurchases of common stock (in shares)	(1,200,000)	(1,219,000)
Tax benefit from share-based compensation	$ (820)		(820)
Issuance of common stock, net of offering costs	25,608	$ 10	25,598
Issuance of common stock, net of offering costs (in shares)		975,000
Net income (loss)	(20,914)			(20,914)
Balances at Dec. 31, 2018	315,152	$ 268	435,245	(120,361)
Balances (in shares) at Dec. 31, 2018		26,779,000
Cumulative effect of change in accounting for leases, net of tax (ASU 842 [Member]) at Dec. 31, 2018	$ (12,272)			(12,272)
Proceeds from issuance of stock on options exercised (in shares)	271,984
Share-based compensation	$ 10,045		10,045
Repurchases of common stock				(19,600)
Repurchases of common stock (in shares)	0
Tax benefit from share-based compensation	$ (301)		(301)
Share issuance related to business combination	16,608	$ 9	16,599
Share issuance related to business combination (In Shares)		911,000
Issuance of common stock, net of offering costs	57	$ 2	55
Issuance of common stock, net of offering costs (in shares)		189,000
Net income (loss)	(39,545)			(39,545)
Balances at Dec. 31, 2019	$ 289,744	$ 279	$ 461,643	$ (172,178)
Balances (in shares) at Dec. 31, 2019		27,879,000

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Cash flows from operating activities
Net income (loss)	$ (39,545)	$ (20,914)	$ 2,084
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization	116,592	94,456	40,786
Amortization of debt issuance costs and discounts on debt	4,532	5,062	1,593
Share-based compensation	10,045	9,641	8,754
Loss on disposal of assets	919	3,336	441
Gain on revaluation of contingent consideration			(1,719)
Loss on extinguishment of debt	9,150		1,708
Change in fair value of derivative	4,168	(1,786)	(178)
Deferred income taxes	(1,505)	10,380	(7,825)
Changes in operating assets and liabilities, net of acquisitions:
Accounts receivable	(1,852)	1,913	(1,593)
Prepaid expenses	460	1,469	74
Inventories and other current assets	(1,497)	(1,775)	1,553
Other assets	265	(368)	(2,056)
Accounts payable and other accrued expenses	11,569	(4,915)	(22,519)
Accrued taxes, other than income taxes	184	(124)	511
Other liabilities	420	1,575	488
Net cash provided by operating activities	113,905	97,950	22,102
Cash flows from investing activities
Purchase of property and equipment, net of change in construction payables	(107,267)	(68,175)	(29,463)
Acquisition of businesses, net of cash acquired	(148,953)		(724,473)
Purchase of intangibles and other assets		(1,134)	(2,220)
Proceeds from disposal of property and equipment	247	103
Other investing activities	(77)		(31)
Net cash used in investing activities	(256,050)	(69,206)	(756,187)
Cash flows from financing activities
Proceeds from issuance of senior notes	375,000
Borrowings on revolving credit facility	145,000		6,000
Repayments of revolving credit facility	(145,000)		(36,000)
Proceeds from term loans			969,000
Repayments of term loans	(220,000)	(8,000)	(150,000)
Repayments of notes payable	(3,070)	(506)	(3,334)
Principal payments under finance leases	(2,485)	(1,039)	(610)
Payments for debt issuance costs	(6,686)	(219)	(4,035)
Payments for debt extinguishment and modification costs	(4,763)
Proceeds from issuance of common stock, net of issuance costs	57	26,930	169
Tax withholding on share-based payments	(301)	(820)	(1,015)
Repurchases of common stock		(19,598)
Purchase of derivative			(3,152)
Proceeds from leased equipment obligation			743
Net cash provided by (used in) financing activities	137,752	(3,252)	777,766
Cash and cash equivalents
Change in cash and cash equivalents	(4,393)	25,492	43,681
Balance, beginning of period	116,071	90,579	46,898
Balance, end of period	111,678	116,071	90,579
Supplemental cash flow disclosures
Cash paid for interest	63,735	60,542	14,143
Cash paid (received) for income taxes, net	(193)		(84)
Non-cash investing and financing activities
Payables incurred for capital expenditures	15,075	11,597	2,566
Assets acquired under finance lease obligations	7,559	$ 2,398	2,758
Loss on extinguishment of debt	4,388
Impairment of right-of-use asset	12,272
Common stock issued in connection with acquisitions	$ 16,608		$ 101,486

Nature of Business

Nature of Business	12 Months Ended
	Dec. 31, 2019
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 gaming in the Company’s branded taverns). The Company conducts its business through two reportable operating segments: Casinos and Distributed Gaming. The Company’s Casino segment involves the operation of ten resort casino properties in Nevada and Maryland, comprising: The STRAT Hotel, Casino & SkyPod ("The Strat") Las Vegas, Nevada Arizona Charlie's Decatur Las Vegas, Nevada Arizona Charlie's Boulder Las Vegas, Nevada Aquarius Casino Resort ("Aquarius") Laughlin, Nevada Edgewater Hotel & Casino Resort ("Edgewater") Laughlin, Nevada Colorado Belle Hotel & Casino Resort ("Colorado Belle") Laughlin, Nevada Pahrump Nugget Hotel Casino ("Pahrump Nugget") Pahrump, Nevada Gold Town Casino Pahrump, Nevada Lakeside Casino & RV Park Pahrump, Nevada Rocky Gap Casino Resort ("Rocky Gap") Flintstone, Maryland The Company’s Distributed Gaming segment involves the installation, maintenance and operation of slots and amusement devices in non-casino locations such as restaurants, bars, taverns, convenience stores, liquor stores and grocery stores in Nevada and Montana, and the operation of branded taverns targeting local patrons located primarily in the greater Las Vegas, Nevada metropolitan area. On April 25, 2019, the Company issued $375 million of 7.625% Senior Notes due 2026 (the “2026 Notes”) in a private placement to institutional buyers at face value. Debt On January 14, 2019, the Company completed the acquisition of Edgewater Gaming, LLC and Colorado Belle Gaming, LLC (the “Laughlin Entities”) from Marnell Gaming, LLC (“Marnell”) for $156.2 million in cash (after giving effect to the post-closing adjustment provisions in the purchase agreement) and the issuance of 911,002 shares of the Company’s common stock to certain assignees of Marnell ( the “Laughlin Acquisition”) . The results of operations of the Laughlin Entities are included in the Company’s results subsequent to the acquisition date. See Note 4, Acquisitions , for information regarding the Laughlin Acquisition. On October 20, 2017, the Company completed the acquisition of American Casino and Entertainment Properties LLC (“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 the acquisition date. See Note 4, Acquisitions

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2019
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 4, 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. Certain amounts in the consolidated financial statements for the previous years have been reclassified to be consistent with current year presentation. These reclassifications had no effect on previously reported net income. 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 an 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 based on specific reviews of customer accounts, 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. 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. Costs of repairs and maintenance are expensed when incurred. Building and site improvements 10 - 45 years Furniture and equipment 3 - 15 years Leasehold improvements 2 - 15 years The Company reviews the carrying amounts of its long-lived assets, other than goodwill and indefinite-lived intangible assets, for impairment whenever events or changes in circumstances indicate the carrying amount of an asset may not be recoverable. Recoverability is evaluated by comparing the estimated future cash flows of the asset, on an undiscounted basis, to its carrying amount. If the undiscounted estimated future cash flows exceed the carrying amount, no impairment is indicated. If the undiscounted estimated future cash flows do not exceed the carrying amount, impairment is recorded based on the difference between the asset’s estimated fair value and its carrying amount. To estimate fair values, the Company typically uses market comparables, when available, or a discounted cash flow model. Assets to be disposed of are carried at the lower of their carrying amount or fair value less costs of disposal. The fair value of assets to be disposed of is generally estimated based on comparable asset sales, solicited offers or a discounted cash flow model. The Company’s long-lived asset impairment tests are performed at the reporting unit level. For the years ended December 31, 2019, 2018 and 2017, there were no impairment charges. Goodwill The Company tests its goodwill for impairment annually during the fourth quarter of each year, and whenever events or circumstances indicate that it is more likely than not that impairment may have occurred. Impairment testing for goodwill is performed at the reporting unit level. When performing the annual goodwill impairment testing, the Company either conducts a qualitative assessment to determine whether it is more likely than not that the asset is impaired, or elects to bypass this qualitative assessment and perform a quantitative test for impairment. Under the qualitative assessment, the Company considers both positive and negative factors, including macroeconomic conditions, industry events, financial performance and other changes, and makes a determination of whether it is more likely than not that the fair value of goodwill is less than its carrying amount. If, after assessing the qualitative factors, the Company determines it is more likely than not the asset is impaired, it then performs a quantitative test in which the estimated fair value of the reporting unit is compared with its carrying amount, including goodwill. If the carrying amount of the reporting unit exceeds its estimated fair value, an impairment loss is recognized in an amount equal to the excess, limited to the amount of goodwill allocated to the reporting unit. When performing the quantitative test, the Company estimates the fair value of each reporting unit using the expected present value of future cash flows along with value indications based on current valuation multiples of the Company and comparable publicly traded companies. The estimation of fair value involves significant judgment by management. Future cash flow estimates are, by their nature, subjective and actual results may differ materially from such estimates. Cash flow estimates are based on the current regulatory, political and economic climates, recent operating information and projections. Such estimates could be negatively impacted by changes in federal, state or local regulations, economic downturns, competition, events affecting various forms of travel and access to the Company’s properties, and other factors. If the Company’s estimates of future cash flows are not met, it may have to record impairment charges in the future. Indefinite-Lived Intangible Assets The Company’s indefinite-lived intangible assets include trade names and licenses. The fair value of the Company’s trade names is estimated using the income approach to valuation at each of its reporting units. The Company tests its indefinite-lived intangible assets for impairment annually during the fourth quarter of each year, and whenever events or circumstances indicate that it is more likely than not that an asset is impaired. Indefinite-lived intangible assets are not amortized unless it is determined that an asset’s useful life is no longer indefinite. The Company periodically reviews its indefinite-lived assets to determine whether events and circumstances continue to support an indefinite useful life. If an indefinite-lived intangible asset no longer has an indefinite life, the asset is tested for impairment and is subsequently accounted for as a finite-lived intangible asset. Finite-Lived Intangible Assets The Company’s finite-lived intangible assets primarily represent assets related to its customer relationships, player relationships, non-compete agreements and leasehold interest, which are amortized over their estimated useful lives using the straight-line method. The Company periodically evaluates the remaining useful lives of its finite-lived intangible assets to determine whether events and circumstances warrant a revision to the remaining period of amortization. The Company’s customer relationship assets represent the value associated with space agreements and participation agreements with its distributed gaming customers acquired in an asset purchase or business acquisition. The Company’s player relationships represent the value associated with its rated casino guests. The initial fair value of these intangible assets were determined using the income approach. The recoverability of the finite-lived intangible assets could be affected by, among other things, increased competition within the gaming industry, a downturn in the economy, declines in customer spending which would impact the expected future cash flows associated with the rated casino guests, declines in the number of customer visits which could impact the expected attrition rate of the rated casino guests, and erosion of operating margins associated with rated casino guests. Should events or changes in circumstances cause the carrying amount of a customer relationship intangible asset to exceed its estimated fair value, an impairment charge in the amount of the excess would be recognized. Lessee Arrangements The Company is the lessee under non-cancelable real estate leases, equipment leases and space agreements. Beginning on January 1, 2019 (the date of the Company's adoption of Accounting Standards Update (“ASU”) No. 2016-02, Leases operating lease right-of-use (“ROU”) assets and liabilities are recognized at the commencement date and initially measured based on the present value of lease payments over the defined lease term. The Company’s lease terms may include options to extend or terminate the lease. The Company assesses these options using a threshold of reasonably certain. For leases the Company is reasonably certain to renew, those option periods are included within the lease term and, therefore, the measurement of the right-of-use asset and lease liability. Lease expense for lease payments is recognized on a straight-line basis over the lease term. The Company’s lease agreements do not contain any material residual value guarantees, restrictions or covenants. The Company’s lease agreements for land, buildings and taverns with lease and non-lease components are accounted for separately. The lease and non-lease components of certain vehicle and equipment leases are accounted for as a single lease component. Additionally, for certain vehicle and equipment leases, a portfolio approach is utilized to effectively account for the operating lease ROU assets and liabilities. As most of the Company’s leases do not provide an implicit rate, the incremental borrowing rate is estimated based on the information available at the commencement date in determining the present value of lease payments. The implicit rate will be used when readily determinable. The operating lease ROU assets also include any prepaid lease payments made and are net of lease incentives. The Company does not record an asset or liability for operating leases with a term of 12 months or less. Prior to the adoption of Topic 842 on January 1, 2019, the Company did not record an asset or liability for any of its operating leases. Lessor Arrangements The Company is the lessor under non-cancelable operating leases for retail and food and beverage outlet space within its resort casino properties. The lease arrangements generally include minimum base rent and/or contingent rental clauses based on a percentage of net sales exceeding minimum base rent. Generally, the terms of the leases range between five and 10 years, with options to extend the leases. The Company records revenue on a straight-line basis over the term of the lease and recognizes revenue for contingent rentals when the contingency has been resolved. The Company has elected to combine lease and non-lease components for the purpose of measuring lease revenue. Revenue is recorded in other operating revenue on the consolidated statements of operations. Business Combinations The Company allocates the business combination purchase price to tangible and identifiable intangible assets acquired and liabilities assumed based on their estimated fair values. The excess of the purchase price over those fair values is recorded as goodwill. The Company determined the fair value of identifiable intangible assets, such as player relationships and trade names, as well as any other significant tangible assets or liabilities, such as long-lived property. The fair value allocation methodology requires management to make assumptions and apply judgment to estimate the fair value of acquired assets and liabilities assumed. Management estimates the fair value of assets and liabilities primarily using discounted cash flows and replacement cost analysis. Provisional fair value measurements of acquired assets and liabilities assumed may be retrospectively adjusted during the measurement period. The measurement period ends once the Company is able to determine it has obtained all necessary information that existed as of the acquisition date or once the Company determines that such information is unavailable. The measurement period does not extend beyond one year from the acquisition date. Derivative Instruments The Company uses derivative financial instruments to manage interest rate exposure. The fair value of derivative financial instruments is recognized as an asset or liability at each balance sheet date, with changes in fair value recorded in earnings as the Company's derivative financial instruments do not qualify for hedge accounting. The fair value approximates the amount the Company would pay if these contracts were settled at the respective valuation dates. Contract and Contract Related Liabilities The Company provides numerous products and services to its customers. There is often a timing difference between the cash payment by the customers and recognition of revenue for each of the associated performance obligations. As of December 31, 2019 and 2018, the amount of gaming liabilities was $12.4 million and $12.5 million, respectively. The Company’s primary types of gaming liabilities associated with contracts with gaming customers include outstanding chip and loyalty program liabilities. Outstanding Chip Liability The outstanding chip liability represents the collective amounts owed to customers in exchange for gaming chips in their possession. Outstanding chips are expected to be recognized as revenue or redeemed for cash within one year of being purchased. Loyalty Program The Company offers its new consolidated True Rewards TM The Company records a liability based on the value of points earned, less an estimate for points not expected to be redeemed. This liability represents a deferral of revenue until such time as the participant redeems the points earned. Redemption history at the Company’s casinos and taverns is used to assist in the determination of the estimated accruals. Loyalty program points are expected to be redeemed and recognized as revenue within one year of being earned. Participants’ points expire after thirteen months of no activity. The True Rewards Other Customer deposits and other deferred revenue represent cash deposits made by customers for future non-gaming services to be provided by the Company. With the exception of tenant deposits, which are tied to the terms of the lease and typically extend beyond a year, the majority of these customer deposits and other deferred revenue are expected to be recognized as revenue or refunded to the customer within one year of the date the deposit was recorded. Long-Term Debt, Net Long-term debt, net is reported as the outstanding debt amount, net of unamortized debt issuance costs and debt discount. These include legal and other direct costs related to the issuance of 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 long-term debt on the consolidated balance sheets. The debt discount and debt issuance costs are accreted to interest expense using the effective interest method or, if the amounts approximate the effective interest method, on a straight-line basis over the contractual term of the underlying debt. Approximately $4.5 million, $5.1 million and $1.6 million was amortized to interest expense during the years ended December 31, 2019, 2018 and 2017, respectively. Revenue Recognition See Note 3, Revenue Recognition for information regarding the Company’s revenue recognition polices. 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 $62.1 million, $55.3 million and $41.5 million for the years ended December 31, 2019, 2018 and 2017, respectively. Advertising Expenses The Company expenses advertising costs as incurred. Advertising expenses, which are primarily included in selling, general and administrative expenses, were $13.1 million, $10.1 million and $3.3 million for the years ended December 31, 2019, 2018 and 2017, respectively. Share-Based Compensation Expense The Company has various share-based compensation programs, which provide for equity awards including stock options, time-based restricted stock units (“RSUs”) and performance-based restricted stock units (“PSUs”). 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 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 RSUs and PSUs, 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, Equity Transactions and Stock Incentive Plans, for additional discussion. Income Taxes The Company is subject to income taxes in the United States. Accounting standards require the recognition of deferred tax assets, net of applicable reserves, and liabilities for the estimated future tax consequences attributable to differences between financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates in effect for the year in which those temporary differences are expected to be recovered or settled. The effect of a change in tax rates on the income tax provision and deferred tax assets and liabilities generally is recognized in the results of operations in the period that includes the enactment date. Accounting standards also require recognition of a future tax benefit to the extent that realization of such benefit is more likely than not; otherwise, a valuation allowance is applied. The Company's income tax returns are subject to examination by the Internal Revenue Service and other tax authorities in the locations where it operates. The Company assesses potentially unfavorable outcomes of such examinations based on accounting standards for uncertain income taxes. The accounting standards prescribe a minimum recognition threshold a tax position is required to meet before being recognized in the financial statements. Uncertain tax position accounting standards apply to all tax positions related to income taxes. These accounting standards utilize a two-step approach for evaluating tax positions. If a tax position, based on its technical merits, is deemed more likely than not to be sustained, then the tax benefit is measured as the largest amount of benefit that is more likely than not to be realized upon settlement. 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. Due to the net loss for the years ended December 31, 2019 and 2018, 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 for these periods. The amount of potential common share equivalents were 916,907 and 2,014,012 for years ended December 31, 2019 and 2018, respectively. 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 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 impact the Company’s financial statements and disclosures: Accounting Standards Issued and Adopted The Company adopted Topic 842, as amended, as of January 1, 2019, and elected the option to apply the transition requirements in the new standard at the effective date of January 1, 2019 with the effects of initially applying Topic 842 recognized as a cumulative-effect adjustment to retained earnings on January 1, 2019. As a result, the balance sheet presentation is not comparable to the prior period in this first year of adoption. The Company elected the package of practical expedients permitted under the transition guidance within the new standard, which allows the carry forward of the Company’s Leases – Topic 840 assessment regarding definition of a lease, lease classification, and initial direct costs. The Company also elected the short-term lease exception, which allows leases with a lease term of 12 months or less to be accounted for similar to existing operating leases. The Company elected not to separate non-lease components from lease components and, instead, to account for each separate lease component and the non-lease components associated with it as a single lease component, recognized on the balance sheet. The Company did not elect the use-of-hindsight, which requires an entity to use hindsight in determining the lease term and in assessing impairment of right-of-use assets, or the practical expedient pertaining to land easements, which is not applicable. The standard did not materially impact the Company’s consolidated net earnings and had no impact on cash flows. The effect of adopting Topic 842 on the January 1, 2019 consolidated balance sheet is as follows: (In thousands) Prior to Adoption Effect of Adoption (1) Post Adoption Prepaid expenses $ 17,722 $ (194 ) $ 17,528 Property and equipment, net 894,953 2,503 897,456 Operating lease right-of-use assets, net — 140,715 140,715 Intangible assets, net 141,128 (2,503 ) 138,625 Operating lease liability — 155,878 155,878 Other long-term obligations 4,801 (3,085 ) 1,716 Accumulated deficit (120,361 ) (12,272 ) (132,633 ) (1) Prepaid expenses, favorable lease intangible and deferred lease expense included in other long-term obligations were reclassed to the related right-of-use asset upon adoption of Topic 842 and represents a non-cash investing activity. In June 2018, the FASB issued ASU No. 2018-07, Compensation – Stock Compensation Accounting Standards Issued But Not Yet Adopted In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments - Credit Losses In August 2018, the FASB issued ASU No. 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework—Changes to the Disclosure Requirements for Fair Value Measurement In August 2018, the FASB issued ASU No. 2018-15, Customer's Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract No other recently issued accounting standards that are not yet effective have been identified that management believes are likely to have a material impact on the Company’s financial statements.

Revenue Recognition

Revenue Recognition	12 Months Ended
	Dec. 31, 2019
Revenue From Contract With Customer [Abstract]
Revenue Recognition	Note 3 – Revenue Recognition Revenue Recognition Revenue from contracts with customers primarily consists of casino wagers, room sales, food and beverage transactions, rental income from the Company’s retail tenants and entertainment sales. Casino gaming revenues are the aggregate of gaming wins and losses. The commissions rebated to premium players for cash discounts and other cash incentives to patrons related to gaming play are recorded as a reduction to casino gaming revenues. Gaming contracts include a performance obligation to honor the patron’s wager and typically include a performance obligation to provide a product or service to the patron on a complimentary basis to incentivize gaming or in exchange for points earned under the Company’s loyalty program. The Company generally enters into three types of slot and amusement device placement contracts as part of its distributed gaming business: space agreements, revenue share agreements and participation agreements. Under space 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. 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 and records that amount as an expense. With regard to both space 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 which the Company records as an expense. In Montana, the Company’s slot and amusement device placement contracts are all participation agreements. In its distributed gaming business, the Company considers its customer to be the gaming player since the Company controls all aspects of the slot machines. Due to the maintaining of control of the services directly before they are transferred to the customer, the Company is considered to be the principal in these transactions and therefore records revenue on a gross basis. For wagering contracts that include complimentary products and services provided by the Company to incentivize gaming, the Company allocates the stand-alone selling price of each product and service to the respective revenue type. Complimentary products or services provided under the Company's control and discretion that are supplied by third parties are recorded as an operating expense. For wagering contracts that include products and services provided to a patron in exchange for points earned under the Company’s True Rewards loyalty program, the Company allocates the estimated stand-alone selling price of the points earned to the loyalty program liability. The loyalty program liability is a deferral of revenue until redemption occurs under ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606) After allocation to the other revenue types for products and services provided to patrons as part of a wagering contract, the residual amount is recorded to casino gaming revenue as soon as the wager is settled. As all wagers have similar characteristics, the Company accounts for its gaming contracts collectively on a portfolio basis. Gaming contracts are typically completed daily based on the outcome of the wagering transaction and include a distinct performance obligation to provide gaming activities. Revenue from leases is primarily recorded to other revenues and is generated from base rents through long-term leases with retail tenants. Base rent, adjusted for contractual escalations, is recognized on a straight-lined basis over the term of the related lease. Overage rent is paid by a tenant when its sales exceed an agreed upon minimum amount and is not recognized by the Company until the threshold is met. 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. Significant Impacts of Adoption of Topic 606 The adoption of Topic 606 principally affected the presentation of promotional allowances and how the Company measured the liability associated with its prior loyalty programs that were in place at the time of adoption (Golden Rewards, ace|PLAY, Gold Mine Rewards and Rocky Gap Rewards Club). The promotional allowances line item was eliminated from the consolidated statement of operations with amounts being deducted from the respective revenue line items, and the cost of providing such complimentaries is no longer included in gaming expense. Additionally, the valuation of points associated with the Company’s loyalty programs was changed from cost to fair value, with the Company recording an increase to the loyalty point liability. The Company elected to adopt the full retrospective method to apply the new guidance to each prior reporting period presented as if it had been in effect since January 1, 2016. The only cumulative effect of the adoption recognized was a decrease in retained earnings of $1.0 million on October 20, 2017 (no income tax effect), related to the loyalty program point liability of the business combination. Adoption of the new standard did not have a significant impact on the Company’s previously reported net revenues, expenses, operating income, and net income. The impact of adoption of the new standard to previously reported selected financial statement information was as follows: Year Ended December 31, 2017 (In thousands) As Reported Adjustments As Adjusted Gross revenues $ 538,676 $ (31,538 ) $ 507,138 Promotional allowances (28,868 ) 28,868 — Net revenues 509,808 (2,670 ) 507,138 Operating income 15,378 (87 ) 15,291 Net income 2,171 (87 ) 2,084

Acquisitions

Acquisitions	12 Months Ended
	Dec. 31, 2019
Business Combinations [Abstract]
Acquisitions	Note 4 – Acquisitions Laughlin Overview On January 14, 2019, the Company completed the acquisition of the Laughlin for $156.2 million in cash and the issuance of 911,002 shares of the Company’s common stock to certain assignees of Marnell. The results of operations of the Laughlin Entities are included in the Company’s results subsequent to the acquisition date. Acquisition Method of Accounting The Laughlin Acquisition has been accounted for using the acquisition method of accounting. The determination of the fair value of the acquired assets and assumed liabilities (and the related determination of estimated lives of depreciable tangible and identifiable intangible assets) was completed in the fourth quarter of 2019. The following table summarizes the allocation of the purchase price, based on estimates of the fair values of the assets acquired and liabilities assumed: Preliminary Allocation as of Final Purchase Price (In thousands) March 31, 2019 Adjustments Allocation Current assets $ 12,615 $ (123 ) $ 12,492 Property and equipment 126,198 (1,131 ) 125,067 Right-of-use assets 2,620 – 2,620 Intangible assets 19,234 (324 ) 18,910 Goodwill 24,736 1,455 26,191 Other noncurrent assets – 123 123 Liabilities (10,023 ) – (10,023 ) Lease liabilities (2,620 ) – (2,620 ) Total assets acquired, net of liabilities assumed $ 172,760 $ – $ 172,760 The goodwill recognized is the excess of the purchase price over the final values assigned to the assets acquired and liabilities assumed. All of the goodwill was assigned to the Casinos reportable operating segment and $15.0 million is expected to be deductible for income tax purposes. The following table summarizes the values assigned to acquired property and equipment and estimated useful lives by category: (In thousands) Useful Land Not applicable $ 4,160 Building and site improvements 10-30 102,450 Furniture and equipment 2-13 18,290 Construction in process Not applicable 167 Total property and equipment $ 125,067 The following table summarizes the values assigned to acquired intangible assets and estimated useful lives by category: (In thousands) Useful Life (Years) Non-compete agreements 5 $ 3,630 Trade names Indefinite 6,980 Player relationships 2 8,300 Total intangible assets $ 18,910 The following table summarizes the components of the purchase price paid by the Company to Marnell in the Laughlin 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 $ 156,152 Fair value of common stock issued (911,002 shares) 16,608 Total purchase price $ 172,760 Pro Forma Combined 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 Laughlin Acquisition had occurred on January 1, 2018, or what such results or financial condition will be for any future periods. The unaudited pro forma combined financial information is based on estimates and assumptions and on the information available at the time of the preparation thereof. The unaudited pro forma combined financial information does not reflect non-recurring charges that were incurred in connection with the Laughlin Acquisition, nor any cost savings and synergies expected to result from the Laughlin Acquisition (and associated costs to achieve such savings or synergies), nor any costs associated with severance, restructuring or integration activities resulting from the Laughlin 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 the Laughlin Entities for the year ended December 31, 2018, adjusted to give effect to the Laughlin Acquisition and related transactions. Year Ended (In thousands, except per share data) December 31, 2018 Pro forma combined revenues $ 951,802 Pro forma combined net loss (16,432 ) Weighted-average common shares outstanding: Basic 28,464 Diluted 28,464 Pro forma combined net loss per share: Basic $ (0.58 ) Diluted (0.58 ) As the Laughlin Acquisition occurred on January 14, 2019, the unaudited pro forma combined financial information for the year ended December 31, 2019, would not reflect significant adjustments to the consolidated financial information . In connection with the Laughlin Acquisition, the Company incurred approximately $1.8 million of acquisition costs for the year ended December 31, 2019. For the year ended December 31, 2019, the Laughlin Entities contributed revenue of approximately $90.4 million and operating expenses related to the Laughlin Entities were approximately $47.9 million. American Acquisition Overview On October 20, 2017, the Company completed the acquisition of all of the outstanding equity interests of American for $787.6 million in cash (after giving effect to post-closing adjustments) and the issuance of approximately 4.0 million shares of its common stock to a former American equity holder with a fair value of $101.5 million, based on the closing price of the Company’s common stock on October 20, 2017 of $25.08 per share. Acquisition Method of Accounting The American Acquisition has been accounted for using the acquisition method of accounting. The determination of the fair value of the acquired assets and assumed liabilities (and the related determination of estimated lives of depreciable tangible and identifiable intangible assets) was completed in the second quarter of 2018. There were no measurement period adjustments that were material to the Company’s consolidated financial statements. The following table summarizes the allocation of the purchase price, based on estimates of the fair values of the assets acquired and liabilities assumed: (In thousands) 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 values assigned to acquired property and equipment and estimated useful lives by category: (In thousands) Useful 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 values assigned to acquired intangible assets and estimated useful lives by category: (In thousands) Useful Life (Years) Trade names Indefinite $ 34,510 Player 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 For the period from the American Acquisition date of October 20, 2017 through December 31, 2017, American generated net revenue of $76.3 million and net income of $5.5 million. Refinancing In connection with the closing of the American Acquisition, the Company entered into the Credit Facility, then consisting of a $800.0 million term loan and a $100.0 million revolving credit facility (which was undrawn at closing and upsized to $200.0 million in 2018), and the $200.0 million Second Lien Term Loan. The Company used the net proceeds from the borrowings under these credit facilities primarily to fund the cash purchase price in the American Acquisition (a portion of which was used to repay American’s outstanding senior secured indebtedness), to refinance the Company’s outstanding senior secured indebtedness under its then-existing senior secured credit facility, and to pay certain transaction fees and expenses. See Note 8, Debt , for a discussion of the Credit Facility and associated refinancing. Pro Forma Combined 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 on January 1, 2017 or what such results or financial condition will be for any future periods. The unaudited pro forma combined financial information is based on estimates and assumptions and on the information available at the time of the preparation thereof. These 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 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 year ended December 31, 2017, adjusted to give effect to the American Acquisition and related transactions (including the refinancing). Year Ended December 31, 2017 (In thousands, except per share data) Pro forma combined revenues $ 843,589 Pro forma combined net income 23,131 Pro forma combined net income per share: Basic 26,342 Diluted 27,897 Weighted-average common shares outstanding: Basic $ 0.88 Diluted 0.83

Property and Equipment, Net

Property and Equipment, Net	12 Months Ended
	Dec. 31, 2019
Property Plant And Equipment [Abstract]
Property and Equipment, Net	Note 5 – Property and Equipment, Net The following table summarizes the components of property and equipment, net: December 31, (In thousands) 2019 2018 Land $ 125,240 $ 121,081 Building and site improvements 880,662 723,354 Furniture and equipment 222,938 154,663 Construction in process 49,869 35,151 Property and equipment 1,278,709 1,034,249 Less: Accumulated depreciation (232,173 ) (139,296 ) Property and equipment, net $ 1,046,536 $ 894,953 Depreciation expense for property and equipment, including capital leases, totaled $93.9 million, $76.7 million, and $31.3 million for 2019, 2018 and 2017, respectively.

Goodwill and Intangible Assets,

Goodwill and Intangible Assets, Net	12 Months Ended
	Dec. 31, 2019
Goodwill And Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets, Net	Note 6 – Goodwill and Intangible Assets, Net The following table summarizes goodwill activity by reportable segment: (In thousands) Casinos Distributed Gaming Total Goodwill Balance, January 1, 2018 $ 60,275 $ 97,859 $ 158,134 Goodwill acquired during the year — — - Balance, December 31, 2018 60,275 97,859 158,134 Goodwill acquired during the year 26,191 — 26,191 Balance, December 31, 2019 $ 86,466 $ 97,859 $ 184,325 Intangible assets, net, consisted of the following: December 31, 2019 Weighted- Gross Average Life Carrying Cumulative Intangible (In thousands) Remaining Value Amortization Assets, Net Indefinite-lived intangible assets Trade names Indefinite $ 53,690 $ — $ 53,690 Gaming licenses Indefinite 960 — 960 Liquor licenses Indefinite 185 — 185 54,835 — 54,835 Amortizing intangible assets Customer relationships 10.0 years 81,105 (24,140 ) 56,965 Player relationships 2.0 years 42,990 (26,649 ) 16,341 Non-compete agreements 2.2 years 9,840 (5,467 ) 4,373 Leasehold interest 1.6 years 570 (345 ) 225 Gaming licenses 8.3 years 2,100 (929 ) 1,171 In-place lease value 1.3 years 1,301 (724 ) 577 Other 6.3 years 1,814 (1,150 ) 664 139,720 (59,404 ) 80,316 Balance, December 31, 2019 $ 194,555 $ (59,404 ) $ 135,151 December 31, 2018 Weighted- Gross Average Life Carrying Cumulative Intangible (In thousands) Remaining Value Amortization Assets, Net Indefinite-lived intangible assets Trade names Indefinite $ 46,710 $ — $ 46,710 Gaming licenses Indefinite 960 — 960 Liquor licenses Indefinite 185 — 185 47,855 — 47,855 Amortizing intangible assets Customer relationships 11.0 years 80,654 (18,282 ) 62,372 Player relationships 3.2 years 34,689 (12,691 ) 21,998 Non-compete agreements 2.1 years 6,210 (3,548 ) 2,662 Leasehold interest 64.7 years 3,110 (223 ) 2,887 Gaming licenses 9.3 years 2,100 (788 ) 1,312 In-place lease value 2.3 years 1,670 (565 ) 1,105 Other 7.2 years 1,769 (832 ) 937 130,202 (36,929 ) 93,273 Balance, December 31, 2018 $ 178,057 $ (36,929 ) $ 141,128 The Rocky Gap gaming license is being amortized over its 15 year term. Total amortization expense related to intangible assets was $22.7 million, $17.8 million and $9.5 million for 2019, 2018 and 2017, respectively. Estimated future amortization expense related to intangible assets, is as follows: (In thousands) 2020 2021 2022 2023 2024 Thereafter Total Estimated amortization expense $ 21,027 $ 8,047 $ 7,479 $ 7,367 $ 6,472 $ 29,924 $ 80,316

Accrued Liabilities

Accrued Liabilities	12 Months Ended
	Dec. 31, 2019
Payables And Accruals [Abstract]
Accrued Liabilities	Note 7 – Accrued Liabilities Accrued liabilities consist of the following: December 31, (In thousands) 2019 2018 Gaming liabilities $ 12,353 $ 12,473 Interest 6,562 305 Deposits 2,734 2,652 Other accrued liabilities 3,873 3,418 Total accrued and other current liabilities $ 25,522 $ 18,848

Debt

Debt	12 Months Ended
	Dec. 31, 2019
Debt Disclosure [Abstract]
Debt	Note 8 – Debt Senior Secured Credit Facility In October 2017, the Company entered into the Credit Facility, then consisting of an $800 million term loan and a $100 million revolving credit facility. The revolving credit facility was subsequently increased from $100 million to $200 million in 2018. As of December 31, 2019, the Company had $772 million of outstanding term loan borrowings under the Credit Facility, no letters of credit outstanding under the Credit Facility, and the revolving credit facility was undrawn, leaving borrowing availability under the revolving credit facility as of December 31, 2019 of $200 million. Interest and Fees Borrowings under the Credit Facility 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 loan) 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 loan only), plus in each case, an applicable margin. The applicable margin for the term loan under the Credit Facility is 2.00% for base rate loans and 3.00% for LIBOR rate loans. The applicable margin for borrowings under the revolving credit facility ranges from 1.50% to 2.00% for base rate loans and 2.50% to 3.00% for LIBOR rate loans, based on the Company’s net leverage ratio. The commitment fee for the revolving credit facility is payable quarterly at a rate of 0.375% or 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, 2019, the weighted-average effective interest rate on the Company’s outstanding borrowings under the Credit Facility was approximately 5.3%. Optional and Mandatory Prepayments The revolving credit facility matures on October 20, 2022, and the term loan under the Credit Facility matures on October 20, 2024. The term loan under the Credit Facility is repayable in 27 quarterly installments of $2.0 million each, which commenced in March 2018, followed by a final installment of $746.0 million at maturity. In April 2019, the Company made a $18.0 million prepayment of the term loan under the Credit Facility with the proceeds from the issuance of the 2026 Notes. Guarantees and Collateral Borrowings under the Credit Facility 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 Facility, 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 loan under the Credit Facility 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 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 Senior Notes due 2026 On April 15, 2019, the Company issued $375 million of 2026 Notes in a private placement to institutional buyers at face value. The 2026 Notes bear interest at 7.625%, payable semi-annually on April 15 th th In conjunction with the issuance of the 2026 Notes, the Company incurred approximately $6.7 million in debt financing costs and fees that have been deferred and are being amortized over the term of the 2026 Notes using the effective interest method. The net proceeds of the 2026 Notes were used to (i) repay the Company’s former $200 million Second Lien Term Loan, (ii) repay outstanding borrowings under the revolving credit facility, (iii) repay $18 million of the outstanding term loan indebtedness under the Credit Facility, and (iv) pay accrued interest, fees and expenses related to each of the foregoing. Optional Prepayments The 2026 Notes may be redeemed, in whole or in part, at any time during the 12 months beginning on April 15, 2022 at a redemption price of 103.813%, during the 12 beginning on April 15, 2023 at a redemption price of 101.906%, and at time on or after April 15, 2024 at a redemption price of 100%, in each case plus accrued and unpaid interest, if any, thereon to the redemption date. Financial and Other Covenants The 2026 Notes are guaranteed on a senior unsecured basis by each of the Company’s existing and future wholly-owned domestic subsidiaries that guarantees the Credit Facility. The 2026 Notes are the Company and its subsidiary guarantors’ general senior unsecured obligations and rank equally in right of payment with all of the Company’s respective existing and future unsecured unsubordinated debt. The 2026 Notes are effectively junior in right of payment to the Company and its subsidiary guarantors’ existing and future secured debt, including under the Credit Facility (to the extent of the value of the assets securing such debt), are structurally subordinated to all existing and future liabilities (including trade payables) of any of the Company’s subsidiaries that do not guarantee the 2026 Notes, and are senior in right of payment to all of the Company and its subsidiary guarantors’ existing and future subordinated indebtedness. Under the Indenture, 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 the event of a change of control (which includes the acquisition of more than 50% of our capital stock, other than by certain permitted holders, which include, among others, Blake L. Sartini, Lyle A. Berman, and certain affiliated entities), each holder will have the right to require the Company to repurchase all or any part of such holder’s 2026 Notes at a purchase price in cash equal to 101% of the aggregate principal amount of the 2026 Notes repurchased, plus accrued and unpaid interest, if any, to the date of purchase. Expenses Related to Extinguishment and Modification of Debt In April 2019, the Company recognized a $5.5 million loss on extinguishment of debt and $3.7 million of expense related to modification of debt, related to the repayment of the Company’s Second Lien Term Loan and $18 million prepayment of the term loan under its Credit Facility. Derivative Instruments In November 2017, the Company entered into an interest rate cap agreement (the “Interest Rate Cap”) with a notional value of $650 million for a cash payment of $3.1 million. The Interest Rate Cap establishes a range whereby the counterparty will pay the Company if one-month LIBOR exceeds the ceiling rate of 2.25%. The Interest Rate Cap settles monthly commencing in January 2018 through the termination date in December 31, 2020. No payments or receipts are exchanged on the Interest Rate Cap unless interest rates rise above the pre-determined ceiling rate. The estimated fair value of the Company’s Interest Rate Cap is derived from a market price obtained from a dealer quote. Such quote represents the estimated amount the Company would receive to terminate the contract. The fair value of the Company’s Interest Rate Cap was $5.0 million as of December 31, 2018 and was recorded in other long-term assets in the accompanying consolidated balance sheets . Former Senior Secured Credit Facility In connection with the American Acquisition and the entry into the Credit Facility in October 2017, the Company repaid all principal amounts outstanding under the Company’s former credit agreement of approximately $173.4 million, together with accrued interest. The Company recognized a loss on extinguishment of debt of $1.7 million during the year ended December 31, 2017. Summary of Outstanding Debt Long-term debt, net, is comprised of the following: December 31, (In thousands) 2019 2018 Term loans $ 772,000 $ 992,000 Senior Notes due 2026 375,000 — Finance lease liabilities 12,463 7,127 Notes payable 6,369 1,111 Total long-term debt 1,165,832 1,000,238 Less unamortized discount (18,885 ) (25,658 ) Less unamortized debt issuance costs (8,076 ) (3,537 ) 1,138,871 971,043 Less current maturities (8,497 ) (10,480 ) Long-term debt, net $ 1,130,374 $ 960,563 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, 2020 $ 8,497 2021 8,360 2022 10,182 2023 8,450 2024 8,187 Thereafter 1,122,156 Total outstanding principal of long-term debt $ 1,165,832

Equity Transactions and Stock I

Equity Transactions and Stock Incentive Plans	12 Months Ended
	Dec. 31, 2019
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Equity Transactions and Stock Incentive Plans	Note 9 – Equity Transactions and Stock Incentive Plans Overview of Stock Incentive Plans 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, 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 Stock Options The following table summarizes the Company’s 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, 2019 3,424,755 7.4 $ 11.49 Granted — $ — Exercised (271,984 ) $ 10.08 Cancelled (26,250 ) $ 11.69 Expired — $ — Outstanding at December 31, 2019 3,126,521 6.1 $ 11.61 $ 24,991 Exercisable at December 31, 2019 2,728,721 5.9 $ 11.42 $ 22,496 The total intrinsic value of stock options exercised during the years ended December 31, 2019, 2018 and 2017 was $1.6 million, $16.1 million and $0.1 million, respectively. The weighted-average grant-date fair value of stock options granted during the year ended December 31, 2017 was $7.30 per share. No stock options were granted during the years ended December 31, 2019 and 2018. The total amount of cash received from stock options exercised during the year ended December 31, 2019 was $0.1 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. RSUs and PSUs On March 14, 2018, the Compensation Committee of the Board of Directors of the Company approved a new long-term incentive structure for equity awards to be granted to the executive officers of the Company under the 2015 Plan. Under this new structure, commencing in the first quarter of 2018, the executive officers of the Company receive long-term equity awards in a combination of RSUs and PSUs. The number of PSUs that will be eligible to vest with respect to these PSU awards will be determined based on the Company’s attainment of performance goals set by the Compensation Committee. Following the two-year performance period, the number of “vesting eligible” PSUs will then be subject to one additional year of time-based vesting. Share-based compensation costs related to RSU and PSU awards are calculated based on the market price on the date of the grant. The Company periodically reviews the estimates of performance against the defined criteria to assess the expected payout of each outstanding PSU grant and adjusts the stock compensation expense accordingly. The following table summarizes the Company’s RSU activity: RSUs Total Weighted- Fair Value Average of Shares Grant Date Vested Shares Fair Value (in thousands) Outstanding at January 1, 2017 141,296 $ 12.57 Granted — Vested (111,660 ) $ 12.57 $ 2,556 Cancelled (29,636 ) $ 12.57 Outstanding at December 31, 2017 — Granted 241,542 $ 29.09 Vested — $ — Cancelled (9,243 ) $ 28.72 Outstanding at December 31, 2018 232,299 $ 29.10 Granted 564,805 $ 13.88 Vested (103,224 ) $ 29.61 $ 1,596 Cancelled (32,622 ) $ 20.77 Outstanding at December 31, 2019 661,258 $ 16.44 The following table summarizes the Company’s PSU activity: PSUs Total Weighted- Fair Value Average of Shares Grant Date Vested Shares (1) Fair Value (in thousands) Outstanding at January 1, 2017 — Granted 62,791 $ 27.87 Vested — $ — Cancelled — Outstanding at December 31, 2017 62,791 $ 27.87 Granted 108,957 $ 28.72 Vested — $ — Cancelled — Outstanding at December 31, 2018 171,748 $ 28.41 Granted 204,580 $ 14.13 Vested — $ — Cancelled — Outstanding at December 31, 2019 376,328 $ 20.65 (1) The number of shares listed for PSUs granted during 2017 represents the actual number of PSUs granted to each recipient eligible to vest if the Company meets its performance goals for the applicable period. The number of shares listed for PSUs granted after 2017 represents the “target” number of PSUs granted to each recipient eligible to vest if the Company meets its “target” performance goals for the applicable period. The actual number of PSUs eligible to vest with respect to PSUs granted after 2017 will vary depending on whether or not the Company meets or exceeds the applicable threshold, target or maximum performance goals for the PSUs, with 200% of the “target” number of PSUs eligible to vest at “maximum” performance levels. Share-Based Compensation The following table summarizes share-based compensation costs by award type: Year Ended December 31, (In thousands) 2019 2018 2017 Stock options $ 4,850 $ 5,191 $ 5,135 RSUs 4,284 3,383 3,554 PSUs 911 1,067 65 Total share-based compensation costs $ 10,045 $ 9,641 $ 8,754 As of December 31, 2019, the Company’s unrecognized share-based compensation expenses related to stock options, RSUs and PSUs was approximately $2.1 million, $6.3 million and $2.8 million, respectively, which are expected to be recognized over a weighted-average period of 1.0 year, 2.4 years, and 1.9 years, respectively. Equity Transactions In January 2018, the Company completed an underwritten public offering pursuant to its universal shelf registration statement, in which certain of the Company’s shareholders resold an aggregate of 6.5 million shares of the Company’s common stock, and the Company sold 975,000 newly issued shares of its common stock pursuant to the exercise in full of the underwriters’ over-allotment option to purchase additional shares. The Company’s net proceeds from the offering were $25.6 million after deducting underwriting discounts and offering expenses. On November 7, 2018, the Board of Directors authorized the repurchase of up to $25.0 million shares of common stock, subject to available liquidity, general market and economic conditions, alternate uses for the capital and other factors. The Company uses the par value method of accounting for its stock repurchases. As a result of the stock repurchases, the Company reduces common stock and records charges to accumulated deficit. During the year ended December 31, 2018, the Company repurchased approximately 1.2 million shares of its $0.01 par value common stock in open market transactions at an average price of $16.06 per share, resulting in a charge to accumulated deficit of approximately $19.6 million. On March 12, 2019, the Board of Directors authorized the repurchase of up to $25.0 million worth of additional shares of common stock, subject to available liquidity, general market and economic conditions, alternate uses for the capital and other factors, which replaces the November 2018 share repurchase program. Share repurchases may be made from time to time in open market transactions, block trades or in private transactions in accordance with applicable securities laws and regulations and other legal requirements, including compliance with the Company’s finance agreements. There is no minimum number of shares that the Company is required to repurchase and the repurchase program may be suspended or discontinued at any time without prior notice. No shares were repurchased during the year ended December 31, 2019.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Income Taxes	Note 10 – Income Taxes Income tax provision (benefits) are summarized as follows: Year Ended December 31, (In thousands) 2019 2018 2017 Current: Federal $ (371 ) $ (741 ) $ (91 ) State — — (5 ) Total current tax benefit (371 ) (741 ) (96 ) Deferred: Federal $ (1,475 ) $ 9,872 $ (7,456 ) State (30 ) 508 (369 ) Total deferred tax benefit (1,505 ) 10,380 (7,825 ) Income tax (benefit) provision $ (1,876 ) $ 9,639 $ (7,921 ) 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, 2019 2018 2017 Statutory federal tax rate 21.0 % 21.0 % 35.0 % State income taxes, net of federal income taxes 1.2 4.5 2.0 Permanent tax differences – stock compensation (0.7 ) 22.0 — Permanent tax differences – business meals (0.9 ) (5.0 ) — Permanent tax differences – executive compensation (0.1 ) (0.2 ) (12.5 ) Permanent tax differences – other 0.1 — (17.0 ) Purchase price allocation adjustment – merger 5.9 — — Change in valuation allowance (32.3 ) (144.5 ) 193.5 FICA credit generated 2.8 8.5 11.8 Impact of Tax Cuts and Jobs Act — (4.8 ) (74.6 ) Impact of ASC 842 7.7 — — Change in tax rate and apportionment (0.3 ) (4.3 ) — Deferred only adjustment to beginning deferred balances 0.1 17.3 — Other, net — — (0.4 ) Effective tax rate 4.5 % (85.5%) 137.8 % The Company’s current and non-current deferred tax assets (liabilities) are comprised of the following: December 31, (In thousands) 2019 2018 Deferred tax assets: Accruals and reserves $ 5,346 $ 3,854 Share-based compensation expense 4,958 3,758 Alternative minimum tax credit carryforward 371 741 General business credit carryforward 3,936 2,447 State tax credits 5,500 5,500 Net operating loss carryforwards 27,269 19,156 Operating lease obligation 46,525 Other 583 944 94,488 36,400 Valuation allowances (36,652 ) (23,276 ) $ 57,836 $ 13,124 Deferred tax liabilities: Prepaid services (288 ) (876 ) Amortization of intangible assets (7,760 ) (9,519 ) Depreciation of fixed assets (7,534 ) (5,322 ) Right-of-use assets (43,342 ) (58,924 ) (15,717 ) Net deferred tax assets (liabilities) $ (1,088 ) $ (2,593 ) 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, 2019, include a net increase in valuation allowance of $13.4 million. 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, 2019, negative evidence outweighs positive evidence for the realization of deferred tax assets and as a result has provided a full valuation allowance against its net deferred tax assets As of December 31, 2019, the Company had approximately $123.5 million of federal net operating loss carryforwards, which will begin to expire in 2033. 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 a former American equity holder, which resulted in an “ownership change” under Section 382 that will generally limit the amount of net operating losses the Company can utilize annually. As of December 31, 2019, the Company has concluded that the American Acquisition will not result in a loss of net operating loss nor credit carryforwards. Additionally, the Company had deferred tax assets of approximately $3.9 million related to general business credits. The general business credit carryforward begins to expire in 2037. As of December 31, 2019, the Company’s 2017 tax year is under audit by the IRS. As of December 31, 2019, the Company has no uncertain tax positions.

Employee Retirement and Benefit

Employee Retirement and Benefit Plans	12 Months Ended
	Dec. 31, 2019
Compensation And Retirement Disclosure [Abstract]
Employee Retirement Plans	Note 11 – Employee Retirement and Benefit Plans Defined contribution employee savings plans Effective November 1, 2018 the Company combined its two qualified defined contribution employee savings plans. The Company’s qualified defined contribution employee savings plan allows eligible participants to defer, within prescribed limits , up to 75% of their income on a pre-tax basis through a Company’s contributions vest over a five-year period Pension plans As of December 31, 2019, approximately 2,000 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 $11.8 million, $11.0 million , and $2.1 million in expenses for these plans for the years ended December 31, 2019, 2018, and 2017, respectively. 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 2018 2017 Implemented Imposed Agreement Central Pension Fund of the IUOE and Participating Employers 36-6052390-001 Green Green No No 3/31/2020 and 3/31/2021 Southern Nevada Culinary and Bartenders Pension Plan 88-6016617-001 Green Green No No 5/31/2023 (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: December 31, (In thousands) 2019 2018 2017 Multiemployer pension plans Central Pension Fund of the IUOE and Participating Employers $ 704 $ 753 $ 165 Southern Nevada Culinary and Bartenders Pension Plan 2,130 2,003 453 Other pension plans 198 191 45 Total contributions $ 3,032 $ 2,947 $ 663 Multiemployer benefit plans (excluding pension plans) HEREIU Welfare Fund $ 8,757 $ 7,807 $ 1,691 All other 4 6 2 Total contributions $ 8,761 $ 7,813 $ 1,693 For the 2018 plan year, the latest period for which plan data is available, the Company made less than 5% of total contributions for all multiemployer pension plans to which the Company contributes.

Financial Instruments and Fair

Financial Instruments and Fair Value Measurements	12 Months Ended
	Dec. 31, 2019
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 assets and liabilities are classified based on the lowest level of input that is significant to the fair value measurement. Thus, assets and liabilities categorized as Level 3 may be measured at fair value using inputs that are observable (Levels 1 and 2) and unobservable (Level 3). Management's assessment of the significance of a particular input to the fair value measurement requires judgment and may affect the valuation of assets and liabilities and their placement within the fair value hierarchy levels. 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 values 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 following table summarizes the fair value measurement information about the Company’s long-term debt: December 31, 2019 Carrying Fair Fair Value (In thousands) Amount Value Hierarchy Term loan $ 772,000 $ 776,806 Level 2 Senior Notes due 2026 375,000 401,250 Level 2 Finance lease liabilities 12,463 12,463 Level 3 Notes payable 6,369 6,369 Level 3 Total debt $ 1,165,832 $ 1,196,888 December 31, 2018 Carrying Fair Fair Value (In thousands) Amount Value Hierarchy Term loans $ 992,000 $ 952,300 Level 2 Finance lease liabilities 7,127 7,127 Level 3 Notes payable 1,111 1,111 Level 3 Total debt $ 1,000,238 $ 960,538 The estimated fair value of the Company’s term loan and 2026 Notes is based on a relative value analysis performed as of December 31, 2019 and 2018. The finance lease liabilities and notes payable debt are fixed-rate debt, are not traded and do not have observable market inputs, therefore, the fair value is estimated to be equal to the carrying value. As of December 31, 2019, the Company’s Interest Rate Cap was outstanding with a notional amount of $650 million and an initial 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 based upon observable market-based inputs that reflect the present values of the difference between estimated future fixed rate payments and future variable receipts. The fair value of the Company’s Interest Rate Cap asset at December 31, 2018 was $5.0 million and it had no value as of December 31, 2019. As the Company elected to not apply hedge accounting, the change in fair value of its Interest Rate Cap was recorded in 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 Laughlin Acquisition and the American Acquisition, these amounts were finalized during the fourth quarter of 2019 and the second quarter of 2018, 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 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, 2019
Leases [Abstract]
Leases	Note 13 – Leases Company as Lessee The Company has operating and finance leases for offices, taverns, land, vehicles, slot machines and equipment. In addition, slot placement contracts in the form of space agreements at chain stores are accounted for as operating leases. Under chain store space agreements, the Company pays fixed monthly rental fees for the right to install, maintain and operate its slots at business locations, which are recorded in gaming expenses. The leases, excluding land, have remaining lease terms of 1 year to 28 years, some of which include options to extend the leases for an additional 1 to 15 years. Some equipment leases and space agreements include options to terminate the lease with 60 days’ to 1 year’s notice. The Company leases slot machines from gaming equipment manufacturers under short-term agreements. Most of the slot machine leases have variable rent structures, with amounts determined based on the performance of those machines. Certain others are short-term in nature, with fixed payment amounts. The Company has an operating ground lease with the Maryland Department of Natural Resources for approximately 270 acres in the Rocky Gap State Park on which Rocky Gap is situated. The Company leases approximately 20 acres of land in Laughlin, Nevada for the Laughlin Event Center and four parcels of land in Pahrump, Nevada on which the Gold Town Casino is located. The Company leases approximately 4.5 acres of undeveloped land in Carson City. Upon the adoption of Topic 842, the Company wrote off the associated ROU asset for this land lease of $9.0 million to its beginning balance of retained earnings as of January 1, 2019. The Company is also lessee for nine taverns and locations subject to space agreements that it does not plan to develop, operate, or sub-lease. The Company wrote off the associated ROU asset for these ten leases of $3.0 million to its beginning balance of retained earnings as of January 1, 2019. The Company leases its office headquarters building from a related party. See Note 15, Related Party Transactions, The current and long-term obligations under finance leases are included in “current portion of long-term debt and finance leases” and “long-term debt, net and finance leases”, respectively. The majority of the finance leases relate to vehicles used within the Company’s Distributed Gaming business and equipment for the Company’s casinos. The components of lease expense are as follows: Year Ended (In thousands) Classification December 31, 2019 Operating lease cost Operating lease cost Operating and SG&A expenses $ 46,515 Variable lease cost Operating and SG&A expenses 17,184 Short-term lease cost Operating and SG&A expenses 6,617 Total operating lease cost $ 70,316 Finance lease cost Amortization of lease assets Depreciation and amortization $ 2,389 Interest on lease liabilities Interest expense, net 439 Total finance lease cost $ 2,828 Supplemental cash flow information related to leases is as follows: Year Ended (In thousands) December 31, 2019 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 47,084 Operating cash flows from finance leases 429 Financing cash flows from finance leases 2,485 Right-of-use assets obtained in exchange for lease obligations: Operating leases $ 97,790 Finance leases 7,559 Supplemental balance sheet information related to leases is as follows: (In thousands, except lease term and discount rate) December 31, 2019 Operating leases Operating lease right-of-use assets, gross $ 226,884 Accumulated amortization (23,353 ) Operating lease right-of-use assets, net $ 203,531 Current portion of operating leases $ 33,883 Noncurrent operating leases 184,301 Total operating lease liabilities $ 218,184 Finance leases Property and equipment, gross $ 19,920 Accumulated depreciation (3,787 ) Property and equipment, net $ 16,133 Current portion of finance leases, net $ 3,662 Noncurrent finance leases, net 8,801 Total finance lease liabilities $ 12,463 The following presents additional information related to the Company’s leases as of December 31, 2019: Weighted Average Remaining Lease Term Operating leases 8.9 years Finance leases 7.0 years Weighted Average Discount Rate Operating leases 6.0 % Finance leases 6.5 % Maturity of Lease Liabilities As of December 31, 2019, maturities of lease liabilities were as follows: Operating Finance (In thousands) Leases Leases Total 2020 $ 45,171 $ 4,442 $ 49,613 2021 43,653 3,953 47,606 2022 37,218 2,617 39,835 2023 31,540 529 32,069 2024 30,490 227 30,717 Thereafter 101,441 3,828 105,269 Total lease payments 289,513 15,596 305,109 Less: interest (71,329 ) (3,133 ) (74,462 ) Present value of lease liabilities $ 218,184 $ 12,463 $ 230,647 As of December 31, 2019, the Company does not have any leases that have not yet commenced but that create significant rights and obligations. Company as Lessor Minimum and contingent operating lease income is as follows: Year Ended (In thousands) December 31, 2019 Minimum rental income $ 7,479 Contingent rental income 1,527 Total rental income $ 9,006 Future minimum rental payments to be received under operating leases: (In thousands) Operating Leases Remaining 2020 $ 4,261 2021 3,280 2023 2,433 2024 1,763 2025 826 Thereafter 1,720 Total future minimum rentals $ 14,283 Disclosures related to periods prior to adoption of Topic 842 For the year ended December 31, 2018, operating lease rental expense, calculated on a straight-line basis, was $39.0 million, $1.6 million and $15.1 million for space agreements, related party leases and other operating leases, respectively. For the year ended December 31, 2017, operating lease rental expense, calculated on a straight-line basis, was $37.1 million, $2.0 million, and $13.4 million for space agreements, related party leases and other operating leases, respectively. The Company recorded rental revenue of $7.5 million and $1.3 million for the years ended December 31, 2018 and 2017, respectively. As of December 31, 2018, maturities of lease liabilities were as follows: Operating Finance (In thousands) Leases Leases Total 2019 $ 55,859 $ 1,817 $ 57,676 2020 27,453 2,023 29,476 2021 23,041 1,405 24,446 2022 19,582 306 19,888 2023 16,115 253 16,368 Thereafter 103,436 7,644 111,080 Total minimum lease payments $ 245,486 13,448 258,934 Less: interest (6,321 ) (6,321 ) Present value of lease liabilities $ 7,127 $ 252,613

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2019
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 14 – Commitments and Contingencies Participation and Revenue Share Agreements In addition to the space 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 participation agreements. Under these 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, 2019, 2018 and 2017, the total contingent payments recognized by the Company as operating expenses for amusement devices and ATMs under such agreements were $1.5 million, $1.4 million and $1.4 million, respectively. Collective Bargaining Agreements As of December 31, 2019 the Company had approximately 8,000 employees, of which approximately 2,000 were covered by various collective bargaining agreements. and was successfully renegotiated in the first quarter of 2020. The Company’s other The Company cannot ensure that, upon the expiration of existing collective bargaining agreements, new agreements will be reached without union action or that any such new agreements will be on terms satisfactory to the Company Employment Agreements The Company has entered into at-will employment agreements with certain 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 $5.7 million for Mr. Sartini, $3.1 million for Charles H. Protell, $2.5 million for Stephen A. Arcana, $1.6 million for Sean T. Higgins, and $0.9 million for Blake L. Sartini II (assuming each officer’s respective annual salary and health benefit costs as of December 31, 2019, subject to amounts in effect at the time of termination and excluding potential expense related to acceleration of stock options, RSUs and PSUs). 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 records reserves. Although lawsuits, claims, investigations and other legal proceedings are inherently uncertain and their results cannot be predicted with certainty, the Company believes that the resolution of its currently pending matters should not have a material adverse effect on its business, financial condition, results of operations or liquidity. Regardless of the outcome, legal proceedings can have an adverse impact on the Company because of defense costs, diversion of management resources and other factors. In addition, it is possible that an unfavorable resolution of one or more such proceedings could in the future materially and adversely affect the Company’s business, financial condition, results of operations or liquidity in a particular period. On August 31, 2018, prior guests of The Strat filed a purported class action complaint against the Company in the District Court, Clark County, 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 alleged that the Tax was charged in violation of the federal Internet Tax Freedom Act, which imposed a national moratorium on the taxation of Internet access by states and their political subdivisions, and sought, 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. All defendants to this matter, including Golden Entertainment, Inc., filed a joint motion to dismiss this matter for lack of merit. The District Court granted this joint motion to dismiss on February 21, 2019. The plaintiffs filed an appeal to the Supreme Court of Nevada on April 10, 2019. The Company, and other defendants, filed an appellate response brief on October 19, 2019. While legal

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2019
Related Party Transactions [Abstract]
Related Party Transactions	Note 15 – Related Party Transactions As of December 31, 2019, the Company leased its office headquarters building 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. The lease for the Company’s office headquarters building expires on December 31, 2030. The rent expense for the office headquarters building during the years ended December 31, 2019, 2018 and 2017 was $1.3 million, $1.3 million, and $1.2 million, respectively. No amount was owed to the Company, and no amount was due and payable by the Company, under this lease as of December 31, 2019 and 2018. Additionally, a portion of the office headquarters building was sublet to a company owned or controlled by Mr. Sartini. Rental income during each of the years ended December 31, 2019, 2018 and 2017 for the sublet portion of the office headquarters building was less than $0.1 million. No amount was owed to the Company under such sublease as of December 31, 2019 and 2018. Mr. Sartini serves as the Chairman of the Board 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. In November 2018, the Company entered into a lease agreement for office space in a building to be constructed and owned by a company 33% beneficially owned by Mr. 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 Mr. Arcana. The lease is intended to commence in 2020 and expires on December 31, 2030. The rent expense for the space is expected to be approximately $0.3 million per year. Additionally, the lease agreement includes a right of first refusal for additional space on the second floor of the building One tavern location that the Company had previously leased from a related party was sold in the second quarter of 2019 to an unrelated third party. A second tavern location that the Company had previously leased from a related party was sold in 2018 to an unrelated third party. The rent expense for tavern locations leased from related parties was $0.2 million, $0.4 million and $0.9 million for the years ended 31, 2019, 2018, and 2017, respectively. No amounts were owed to the Company, and no amount was due and payable by the Company, under such leases as of December 31, 2018. No tavern locations were leased from related parties as of December 31, 2019. From time to time, the Company’s executive officers and employees use for Company business private aircraft that are owned by or leased to Sartini Enterprises, Inc., a company controlled by Mr. Sartini, pursuant to aircraft timesharing, co-user and cost-sharing agreements between the Company and Sartini Enterprises, Inc. that have been approved by the Audit Committee of the Board of Directors. The aircraft timesharing, co-user and cost-sharing 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, 2019, 2018, and 2017, the Company paid approximately $0.6 million, $0.6 million and $0.2 million, respectively. No amount was due and payable by the Company as of December 31, 2019 and less than $0.1 million was owed by the Company as of December 31, 2018, under the aircraft timesharing, co-user and cost-sharing agreements. 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 of Government Affairs of the Company. This agreement was in place prior to Mr. Higgins’s 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 $1.0 million and $0.9 million, respectively, during the year ended December 31, 2019, $1.0 million and $0.9 million, respectively, during the year ended December 31, 2018, and $1.1 million and $1.0 million, respectively, during the year ended December 31, 2017. De minimis amounts were owed to or due and payable by the Company as of December 31, 2019 and no amount was owed to or due and payable by the Company as of December 31, 2018, related to this agreement. In connection with the Sartini Gaming 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 pursuant to which the Company paid 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 less than $0.1 million for the year ended December 31, 2018 and $0.2 million for the year ended December 31, 2017. The consulting agreement expired on July 31, 2018.

Segment Information

Segment Information	12 Months Ended
	Dec. 31, 2019
Segment Reporting [Abstract]
Segment Information	Note 16 – Segment Information The Company conducts its business through two reportable operating segments: Casinos and Distributed Gaming. The Company’s Casinos segment involves the ownership and operation of 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 non-casino locations such as restaurants, bars, taverns, convenience stores, liquor stores and grocery stores in Nevada and Montana, and the operation of 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. 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, acquisition and severance expenses, loss (gain) on disposal of property and equipment, share-based compensation, preopening and related expenses, change in fair value of derivative, and other gains and losses, calculated before corporate overhead (which is not allocated to each segment). The following tables set forth, for the periods indicated, certain operating data for the Company’s segments, and reconciles net income (loss) to Adjusted EBITDA: Year Ended December 31, 2019 (In thousands) Casinos Distributed Gaming Corporate and Other Consolidated Revenues Gaming $ 284,027 $ 294,776 $ — $ 578,803 Food and beverage 148,970 53,963 — 202,933 Rooms 132,193 — — 132,193 Other 50,211 8,500 770 59,481 Total revenues $ 615,401 $ 357,239 $ 770 $ 973,410 Net income (loss) $ 80,179 $ 28,365 $ (148,089 ) $ (39,545 ) Depreciation and amortization 92,918 22,035 1,639 116,592 Preopening and related expenses (1) 2,723 1,482 343 4,548 Acquisition and severance expenses 575 35 2,878 3,488 Asset disposal and other writedowns 1,124 (200 ) 385 1,309 Share-based compensation 11 5 10,108 10,124 Other, net 405 52 1,759 2,216 Interest expense, net 581 73 73,566 74,220 Loss on extinguishment and modification of debt — — 9,150 9,150 Change in fair value of derivative — — 4,168 4,168 Income tax benefit — — (1,876 ) (1,876 ) Adjusted EBITDA $ 178,516 $ 51,847 $ (45,969 ) $ 184,394 Year Ended December 31, 2018 (In thousands) Casinos Distributed Gaming Corporate and Other Consolidated Revenues Gaming $ 246,623 $ 278,553 $ — $ 525,176 Food and beverage 119,636 50,817 — 170,453 Rooms 106,805 — — 106,805 Other 40,885 7,697 778 49,360 Total revenues $ 513,949 $ 337,067 $ 778 $ 851,794 Net income (loss) $ 82,556 $ 25,870 $ (129,340 ) $ (20,914 ) Depreciation and amortization 72,242 20,604 1,610 94,456 Preopening expenses (1) 170 365 636 1,171 Acquisition and severance expenses 289 38 3,413 3,740 Loss on disposal of property and equipment 2,893 443 — 3,336 Share-based compensation 37 3 9,948 9,988 Other, net 188 408 492 1,088 Interest expense, net 110 93 63,825 64,028 Change in fair value of derivative — — (1,786 ) (1,786 ) Income tax provision — — 9,639 9,639 Adjusted EBITDA $ 158,485 $ 47,824 $ (41,563 ) $ 164,746 Year Ended December 31, 2017 (In thousands) Casinos Distributed Gaming Corporate and Other Consolidated Revenues Gaming $ 109,097 $ 272,299 $ — $ 381,396 Food and beverage 34,373 46,931 — 81,304 Rooms 24,163 — — 24,163 Other 11,416 8,276 583 20,275 Total revenues $ 179,049 $ 327,506 $ 583 $ 507,138 Net income (loss) $ 30,351 $ 29,210 $ (57,477 ) $ 2,084 Depreciation and amortization 19,544 19,601 1,641 40,786 Preopening expenses (1) — 1,234 398 1,632 Acquisition and severance expenses 636 — 5,547 6,183 Loss on disposal of property and equipment 17 414 10 441 Share-based compensation — — 8,754 8,754 Other operating, net 361 (240 ) 1,339 1,460 Gain on contingent consideration — (1,719 ) — (1,719 ) Interest expense, net (17 ) 390 19,225 19,598 Loss on extinguishment of debt — — 1,708 1,708 Change in fair value of derivative — — (178 ) (178 ) Income tax benefit — — (7,921 ) (7,921 ) Adjusted EBITDA $ 50,892 $ 48,890 $ (26,954 ) $ 72,828 (1) Preopening and related expenses include rent, organizational costs, non-capital costs associated with the opening of tavern and casino locations, and expenses related to The Strat rebranding and the launch of the True Rewards loyalty program. 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, 2019 $ 1,204,574 $ 482,294 $ 54,049 $ 1,740,917 Balance at December 31, 2018 $ 1,006,292 $ 299,697 $ 60,580 $ 1,366,569 Capital Expenditures The Company’s capital expenditures by segment consisted of the following amounts: (In thousands) Casinos (1) Distributed Gaming (2) Corporate and Other Consolidated For the year ended December 31, 2019 $ 83,382 $ 19,185 $ 4,700 $ 107,267 For the year ended December 31, 2018 $ 45,634 $ 15,942 $ 6,599 $ 68,175 For the year ended December 31, 2017 $ 9,665 $ 18,011 $ 1,787 $ 29,463 (1) Capital expenditures in the Casinos segment exclude non-cash purchases of property and equipment of approximately $19.1 million, $8.8 million, and $1.8 million for the years ended December 31, 2019, 2018 and 2017, respectively. (2) Capital expenditures in the Distributed Gaming segment exclude non-cash purchases of property and equipment of approximately $3.6 million, $3.5 million, and $2.6 million for the years ended December 31, 2019, 2018 and 2017, respectively.

Selected Quarterly Financial In

Selected Quarterly Financial Information (Unaudited)	12 Months Ended
	Dec. 31, 2019
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, 2019 First (1) Second Third (2) Fourth (2) (In thousands, except per share amounts) Revenues $ 239,892 $ 248,070 $ 243,314 $ 242,134 Income from operations 11,714 14,022 9,881 10,500 Net loss (8,018 ) (14,408 ) (9,447 ) (7,672 ) Basic loss per share $ (0.29 ) $ (0.52 ) $ (0.34 ) $ (0.28 ) Diluted loss per share $ (0.29 ) $ (0.52 ) $ (0.34 ) $ (0.28 ) Year ended December 31, 2018 First Second Third Fourth (2) (In thousands, except per share amounts) Revenues $ 214,789 $ 216,543 $ 210,337 $ 210,125 Income from operations 16,681 19,095 9,723 5,468 Net income (loss) 3,930 3,594 (3,124 ) (25,314 ) Basic income (loss) per share $ 0.14 $ 0.13 $ (0.11 ) $ (0.90 ) Diluted income (loss) per share (2) $ 0.13 $ 0.12 $ (0.11 ) $ (0.90 ) (1) Results included the operating results of the Laughlin Entities from January 14, 2019, following the completion of the Laughlin Acquisition. (2) For all four quarters of 2019 and the third and fourth quarters of 2018, 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 number of potential common share equivalents was 1,048, 740, 730 and 1,168 for the first, second, third and fourth quarters of 2019, respectively. The number of potential common share equivalents was 1,870 and 1,028 for the third and fourth quarters of 2018, respectively. 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, 2019
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, 2019.

Schedule II - Valuation and Qua

Schedule II - Valuation and Qualifying Accounts	12 Months Ended
	Dec. 31, 2019
Valuation And Qualifying Accounts [Abstract]
Schedule of Valuation and Qualifying Accounts	GOLDEN ENTERTAINMENT, INC. (In thousands) Balance at Beginning of Period Increase Decrease Balance at End of Period Deferred income tax valuation allowance: Year Ended December 31, 2019 $ 23,276 $ 13,376 $ — $ 36,652 Year Ended December 31, 2018 6,983 16,293 — 23,276 Year Ended December 31, 2017 18,109 — (11,126 ) 6,983

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2019
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 4, 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. Certain amounts in the consolidated financial statements for the previous years have been reclassified to be consistent with current year presentation. These reclassifications had no effect on previously reported net income.
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 an 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 based on specific reviews of customer accounts, 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. 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. Costs of repairs and maintenance are expensed when incurred. Building and site improvements 10 - 45 years Furniture and equipment 3 - 15 years Leasehold improvements 2 - 15 years The Company reviews the carrying amounts of its long-lived assets, other than goodwill and indefinite-lived intangible assets, for impairment whenever events or changes in circumstances indicate the carrying amount of an asset may not be recoverable. Recoverability is evaluated by comparing the estimated future cash flows of the asset, on an undiscounted basis, to its carrying amount. If the undiscounted estimated future cash flows exceed the carrying amount, no impairment is indicated. If the undiscounted estimated future cash flows do not exceed the carrying amount, impairment is recorded based on the difference between the asset’s estimated fair value and its carrying amount. To estimate fair values, the Company typically uses market comparables, when available, or a discounted cash flow model. Assets to be disposed of are carried at the lower of their carrying amount or fair value less costs of disposal. The fair value of assets to be disposed of is generally estimated based on comparable asset sales, solicited offers or a discounted cash flow model. The Company’s long-lived asset impairment tests are performed at the reporting unit level. For the years ended December 31, 2019, 2018 and 2017, there were no impairment charges.
Goodwill	Goodwill The Company tests its goodwill for impairment annually during the fourth quarter of each year, and whenever events or circumstances indicate that it is more likely than not that impairment may have occurred. Impairment testing for goodwill is performed at the reporting unit level. When performing the annual goodwill impairment testing, the Company either conducts a qualitative assessment to determine whether it is more likely than not that the asset is impaired, or elects to bypass this qualitative assessment and perform a quantitative test for impairment. Under the qualitative assessment, the Company considers both positive and negative factors, including macroeconomic conditions, industry events, financial performance and other changes, and makes a determination of whether it is more likely than not that the fair value of goodwill is less than its carrying amount. If, after assessing the qualitative factors, the Company determines it is more likely than not the asset is impaired, it then performs a quantitative test in which the estimated fair value of the reporting unit is compared with its carrying amount, including goodwill. If the carrying amount of the reporting unit exceeds its estimated fair value, an impairment loss is recognized in an amount equal to the excess, limited to the amount of goodwill allocated to the reporting unit. When performing the quantitative test, the Company estimates the fair value of each reporting unit using the expected present value of future cash flows along with value indications based on current valuation multiples of the Company and comparable publicly traded companies. The estimation of fair value involves significant judgment by management. Future cash flow estimates are, by their nature, subjective and actual results may differ materially from such estimates. Cash flow estimates are based on the current regulatory, political and economic climates, recent operating information and projections. Such estimates could be negatively impacted by changes in federal, state or local regulations, economic downturns, competition, events affecting various forms of travel and access to the Company’s properties, and other factors. If the Company’s estimates of future cash flows are not met, it may have to record impairment charges in the future.
Intangible Assets	Indefinite-Lived Intangible Assets The Company’s indefinite-lived intangible assets include trade names and licenses. The fair value of the Company’s trade names is estimated using the income approach to valuation at each of its reporting units. The Company tests its indefinite-lived intangible assets for impairment annually during the fourth quarter of each year, and whenever events or circumstances indicate that it is more likely than not that an asset is impaired. Indefinite-lived intangible assets are not amortized unless it is determined that an asset’s useful life is no longer indefinite. The Company periodically reviews its indefinite-lived assets to determine whether events and circumstances continue to support an indefinite useful life. If an indefinite-lived intangible asset no longer has an indefinite life, the asset is tested for impairment and is subsequently accounted for as a finite-lived intangible asset. Finite-Lived Intangible Assets The Company’s finite-lived intangible assets primarily represent assets related to its customer relationships, player relationships, non-compete agreements and leasehold interest, which are amortized over their estimated useful lives using the straight-line method. The Company periodically evaluates the remaining useful lives of its finite-lived intangible assets to determine whether events and circumstances warrant a revision to the remaining period of amortization. The Company’s customer relationship assets represent the value associated with space agreements and participation agreements with its distributed gaming customers acquired in an asset purchase or business acquisition. The Company’s player relationships represent the value associated with its rated casino guests. The initial fair value of these intangible assets were determined using the income approach. The recoverability of the finite-lived intangible assets could be affected by, among other things, increased competition within the gaming industry, a downturn in the economy, declines in customer spending which would impact the expected future cash flows associated with the rated casino guests, declines in the number of customer visits which could impact the expected attrition rate of the rated casino guests, and erosion of operating margins associated with rated casino guests. Should events or changes in circumstances cause the carrying amount of a customer relationship intangible asset to exceed its estimated fair value, an impairment charge in the amount of the excess would be recognized.
Lessee Arrangements	Lessee Arrangements The Company is the lessee under non-cancelable real estate leases, equipment leases and space agreements. Beginning on January 1, 2019 (the date of the Company's adoption of Accounting Standards Update (“ASU”) No. 2016-02, Leases operating lease right-of-use (“ROU”) assets and liabilities are recognized at the commencement date and initially measured based on the present value of lease payments over the defined lease term. The Company’s lease terms may include options to extend or terminate the lease. The Company assesses these options using a threshold of reasonably certain. For leases the Company is reasonably certain to renew, those option periods are included within the lease term and, therefore, the measurement of the right-of-use asset and lease liability. Lease expense for lease payments is recognized on a straight-line basis over the lease term. The Company’s lease agreements do not contain any material residual value guarantees, restrictions or covenants. The Company’s lease agreements for land, buildings and taverns with lease and non-lease components are accounted for separately. The lease and non-lease components of certain vehicle and equipment leases are accounted for as a single lease component. Additionally, for certain vehicle and equipment leases, a portfolio approach is utilized to effectively account for the operating lease ROU assets and liabilities. As most of the Company’s leases do not provide an implicit rate, the incremental borrowing rate is estimated based on the information available at the commencement date in determining the present value of lease payments. The implicit rate will be used when readily determinable. The operating lease ROU assets also include any prepaid lease payments made and are net of lease incentives. The Company does not record an asset or liability for operating leases with a term of 12 months or less. Prior to the adoption of Topic 842 on January 1, 2019, the Company did not record an asset or liability for any of its operating leases.
Lessor Arrangements	Lessor Arrangements The Company is the lessor under non-cancelable operating leases for retail and food and beverage outlet space within its resort casino properties. The lease arrangements generally include minimum base rent and/or contingent rental clauses based on a percentage of net sales exceeding minimum base rent. Generally, the terms of the leases range between five and 10 years, with options to extend the leases. The Company records revenue on a straight-line basis over the term of the lease and recognizes revenue for contingent rentals when the contingency has been resolved. The Company has elected to combine lease and non-lease components for the purpose of measuring lease revenue. Revenue is recorded in other operating revenue on the consolidated statements of operations.
Business Combinations	Business Combinations The Company allocates the business combination purchase price to tangible and identifiable intangible assets acquired and liabilities assumed based on their estimated fair values. The excess of the purchase price over those fair values is recorded as goodwill. The Company determined the fair value of identifiable intangible assets, such as player relationships and trade names, as well as any other significant tangible assets or liabilities, such as long-lived property. The fair value allocation methodology requires management to make assumptions and apply judgment to estimate the fair value of acquired assets and liabilities assumed. Management estimates the fair value of assets and liabilities primarily using discounted cash flows and replacement cost analysis. Provisional fair value measurements of acquired assets and liabilities assumed may be retrospectively adjusted during the measurement period. The measurement period ends once the Company is able to determine it has obtained all necessary information that existed as of the acquisition date or once the Company determines that such information is unavailable. The measurement period does not extend beyond one year from the acquisition date.
Derivative Instruments	Derivative Instruments The Company uses derivative financial instruments to manage interest rate exposure. The fair value of derivative financial instruments is recognized as an asset or liability at each balance sheet date, with changes in fair value recorded in earnings as the Company's derivative financial instruments do not qualify for hedge accounting. The fair value approximates the amount the Company would pay if these contracts were settled at the respective valuation dates.
Contract and Contract Related Liabilities	Contract and Contract Related Liabilities The Company provides numerous products and services to its customers. There is often a timing difference between the cash payment by the customers and recognition of revenue for each of the associated performance obligations. As of December 31, 2019 and 2018, the amount of gaming liabilities was $12.4 million and $12.5 million, respectively. The Company’s primary types of gaming liabilities associated with contracts with gaming customers include outstanding chip and loyalty program liabilities. Outstanding Chip Liability The outstanding chip liability represents the collective amounts owed to customers in exchange for gaming chips in their possession. Outstanding chips are expected to be recognized as revenue or redeemed for cash within one year of being purchased. Loyalty Program The Company offers its new consolidated True Rewards TM The Company records a liability based on the value of points earned, less an estimate for points not expected to be redeemed. This liability represents a deferral of revenue until such time as the participant redeems the points earned. Redemption history at the Company’s casinos and taverns is used to assist in the determination of the estimated accruals. Loyalty program points are expected to be redeemed and recognized as revenue within one year of being earned. Participants’ points expire after thirteen months of no activity. The True Rewards Other Customer deposits and other deferred revenue represent cash deposits made by customers for future non-gaming services to be provided by the Company. With the exception of tenant deposits, which are tied to the terms of the lease and typically extend beyond a year, the majority of these customer deposits and other deferred revenue are expected to be recognized as revenue or refunded to the customer within one year of the date the deposit was recorded.
Long-Term Debt, Net	Long-Term Debt, Net Long-term debt, net is reported as the outstanding debt amount, net of unamortized debt issuance costs and debt discount. These include legal and other direct costs related to the issuance of 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 long-term debt on the consolidated balance sheets. The debt discount and debt issuance costs are accreted to interest expense using the effective interest method or, if the amounts approximate the effective interest method, on a straight-line basis over the contractual term of the underlying debt. Approximately $4.5 million, $5.1 million and $1.6 million was amortized to interest expense during the years ended December 31, 2019, 2018 and 2017, respectively.
Revenue Recognition	Revenue Recognition See Note 3, Revenue Recognition for information regarding the Company’s revenue recognition polices.
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 $62.1 million, $55.3 million and $41.5 million for the years ended December 31, 2019, 2018 and 2017, 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 $13.1 million, $10.1 million and $3.3 million for the years ended December 31, 2019, 2018 and 2017, 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, time-based restricted stock units (“RSUs”) and performance-based restricted stock units (“PSUs”). 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 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 RSUs and PSUs, 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, Equity Transactions and Stock Incentive Plans, for additional discussion.
Income Taxes	Income Taxes The Company is subject to income taxes in the United States. Accounting standards require the recognition of deferred tax assets, net of applicable reserves, and liabilities for the estimated future tax consequences attributable to differences between financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates in effect for the year in which those temporary differences are expected to be recovered or settled. The effect of a change in tax rates on the income tax provision and deferred tax assets and liabilities generally is recognized in the results of operations in the period that includes the enactment date. Accounting standards also require recognition of a future tax benefit to the extent that realization of such benefit is more likely than not; otherwise, a valuation allowance is applied. The Company's income tax returns are subject to examination by the Internal Revenue Service and other tax authorities in the locations where it operates. The Company assesses potentially unfavorable outcomes of such examinations based on accounting standards for uncertain income taxes. The accounting standards prescribe a minimum recognition threshold a tax position is required to meet before being recognized in the financial statements. Uncertain tax position accounting standards apply to all tax positions related to income taxes. These accounting standards utilize a two-step approach for evaluating tax positions. If a tax position, based on its technical merits, is deemed more likely than not to be sustained, then the tax benefit is measured as the largest amount of benefit that is more likely than not to be realized upon settlement. 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. Due to the net loss for the years ended December 31, 2019 and 2018, 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 for these periods. The amount of potential common share equivalents were 916,907 and 2,014,012 for years ended December 31, 2019 and 2018, respectively.
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 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 impact the Company’s financial statements and disclosures: Accounting Standards Issued and Adopted The Company adopted Topic 842, as amended, as of January 1, 2019, and elected the option to apply the transition requirements in the new standard at the effective date of January 1, 2019 with the effects of initially applying Topic 842 recognized as a cumulative-effect adjustment to retained earnings on January 1, 2019. As a result, the balance sheet presentation is not comparable to the prior period in this first year of adoption. The Company elected the package of practical expedients permitted under the transition guidance within the new standard, which allows the carry forward of the Company’s Leases – Topic 840 assessment regarding definition of a lease, lease classification, and initial direct costs. The Company also elected the short-term lease exception, which allows leases with a lease term of 12 months or less to be accounted for similar to existing operating leases. The Company elected not to separate non-lease components from lease components and, instead, to account for each separate lease component and the non-lease components associated with it as a single lease component, recognized on the balance sheet. The Company did not elect the use-of-hindsight, which requires an entity to use hindsight in determining the lease term and in assessing impairment of right-of-use assets, or the practical expedient pertaining to land easements, which is not applicable. The standard did not materially impact the Company’s consolidated net earnings and had no impact on cash flows. The effect of adopting Topic 842 on the January 1, 2019 consolidated balance sheet is as follows: (In thousands) Prior to Adoption Effect of Adoption (1) Post Adoption Prepaid expenses $ 17,722 $ (194 ) $ 17,528 Property and equipment, net 894,953 2,503 897,456 Operating lease right-of-use assets, net — 140,715 140,715 Intangible assets, net 141,128 (2,503 ) 138,625 Operating lease liability — 155,878 155,878 Other long-term obligations 4,801 (3,085 ) 1,716 Accumulated deficit (120,361 ) (12,272 ) (132,633 ) (1) Prepaid expenses, favorable lease intangible and deferred lease expense included in other long-term obligations were reclassed to the related right-of-use asset upon adoption of Topic 842 and represents a non-cash investing activity. In June 2018, the FASB issued ASU No. 2018-07, Compensation – Stock Compensation Accounting Standards Issued But Not Yet Adopted In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments - Credit Losses In August 2018, the FASB issued ASU No. 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework—Changes to the Disclosure Requirements for Fair Value Measurement In August 2018, the FASB issued ASU No. 2018-15, Customer's Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract No other recently issued accounting standards that are not yet effective have been identified that management believes are likely to have a material impact on the Company’s financial statements.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2019
Accounting Policies [Abstract]
Property and Equipment, Estimated Useful Lives	Building and site improvements 10 - 45 years Furniture and equipment 3 - 15 years Leasehold improvements 2 - 15 years
Summary of Impact of Adoption of the New Standard to Previously Reported Selected Financial Statement Information	The standard did not materially impact the Company’s consolidated net earnings and had no impact on cash flows. The effect of adopting Topic 842 on the January 1, 2019 consolidated balance sheet is as follows: (In thousands) Prior to Adoption Effect of Adoption (1) Post Adoption Prepaid expenses $ 17,722 $ (194 ) $ 17,528 Property and equipment, net 894,953 2,503 897,456 Operating lease right-of-use assets, net — 140,715 140,715 Intangible assets, net 141,128 (2,503 ) 138,625 Operating lease liability — 155,878 155,878 Other long-term obligations 4,801 (3,085 ) 1,716 Accumulated deficit (120,361 ) (12,272 ) (132,633 ) (1) Prepaid expenses, favorable lease intangible and deferred lease expense included in other long-term obligations were reclassed to the related right-of-use asset upon adoption of Topic 842 and represents a non-cash investing activity.

Revenue Recognition (Tables)

Revenue Recognition (Tables)	12 Months Ended
	Dec. 31, 2019
Summary of Impact of Adoption of the New Standard to Previously Reported Selected Financial Statement Information	The standard did not materially impact the Company’s consolidated net earnings and had no impact on cash flows. The effect of adopting Topic 842 on the January 1, 2019 consolidated balance sheet is as follows: (In thousands) Prior to Adoption Effect of Adoption (1) Post Adoption Prepaid expenses $ 17,722 $ (194 ) $ 17,528 Property and equipment, net 894,953 2,503 897,456 Operating lease right-of-use assets, net — 140,715 140,715 Intangible assets, net 141,128 (2,503 ) 138,625 Operating lease liability — 155,878 155,878 Other long-term obligations 4,801 (3,085 ) 1,716 Accumulated deficit (120,361 ) (12,272 ) (132,633 ) (1) Prepaid expenses, favorable lease intangible and deferred lease expense included in other long-term obligations were reclassed to the related right-of-use asset upon adoption of Topic 842 and represents a non-cash investing activity.
ASC 606 [Member]
Summary of Impact of Adoption of the New Standard to Previously Reported Selected Financial Statement Information	The impact of adoption of the new standard to previously reported selected financial statement information was as follows: Year Ended December 31, 2017 (In thousands) As Reported Adjustments As Adjusted Gross revenues $ 538,676 $ (31,538 ) $ 507,138 Promotional allowances (28,868 ) 28,868 — Net revenues 509,808 (2,670 ) 507,138 Operating income 15,378 (87 ) 15,291 Net income 2,171 (87 ) 2,084

Acquisitions (Tables)

Acquisitions (Tables)	12 Months Ended
	Dec. 31, 2019
Marnell Gaming,LLC [Member]
Schedule of Acquisition Purchase Price Allocation	The following table summarizes the allocation of the purchase price, based on estimates of the fair values of the assets acquired and liabilities assumed: Preliminary Allocation as of Final Purchase Price (In thousands) March 31, 2019 Adjustments Allocation Current assets $ 12,615 $ (123 ) $ 12,492 Property and equipment 126,198 (1,131 ) 125,067 Right-of-use assets 2,620 – 2,620 Intangible assets 19,234 (324 ) 18,910 Goodwill 24,736 1,455 26,191 Other noncurrent assets – 123 123 Liabilities (10,023 ) – (10,023 ) Lease liabilities (2,620 ) – (2,620 ) Total assets acquired, net of liabilities assumed $ 172,760 $ – $ 172,760
Summary of Values of Property and Equipment Acquired and Estimated Useful Lives by Category	The following table summarizes the values assigned to acquired property and equipment and estimated useful lives by category: (In thousands) Useful Land Not applicable $ 4,160 Building and site improvements 10-30 102,450 Furniture and equipment 2-13 18,290 Construction in process Not applicable 167 Total property and equipment $ 125,067
Summary of Values of Intangible Assets Acquired and Estimated Useful Lives by Category	The following table summarizes the values assigned to acquired intangible assets and estimated useful lives by category: (In thousands) Useful Life (Years) Non-compete agreements 5 $ 3,630 Trade names Indefinite 6,980 Player relationships 2 8,300 Total intangible assets $ 18,910
Summary of Components of Purchase Price Paid to Seller in Acquisition	The following table summarizes the components of the purchase price paid by the Company to Marnell in the Laughlin 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 $ 156,152 Fair value of common stock issued (911,002 shares) 16,608 Total purchase price $ 172,760
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 the Laughlin Entities for the year ended December 31, 2018, adjusted to give effect to the Laughlin Acquisition and related transactions. Year Ended (In thousands, except per share data) December 31, 2018 Pro forma combined revenues $ 951,802 Pro forma combined net loss (16,432 ) Weighted-average common shares outstanding: Basic 28,464 Diluted 28,464 Pro forma combined net loss per share: Basic $ (0.58 ) Diluted (0.58 )
ACEP Holdings [Member]
Schedule of Acquisition Purchase Price Allocation	The following table summarizes the allocation of the purchase price, based on estimates of the fair values of the assets acquired and liabilities assumed: (In thousands) 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 Values of Property and Equipment Acquired and Estimated Useful Lives by Category	The following table summarizes the values assigned to acquired property and equipment and estimated useful lives by category: (In thousands) Useful 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 Values of Intangible Assets Acquired and Estimated Useful Lives by Category	The following table summarizes the values assigned to acquired intangible assets and estimated useful lives by category: (In thousands) Useful Life (Years) Trade names Indefinite $ 34,510 Player 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 year ended December 31, 2017, adjusted to give effect to the American Acquisition and related transactions (including the refinancing). Year Ended December 31, 2017 (In thousands, except per share data) Pro forma combined revenues $ 843,589 Pro forma combined net income 23,131 Pro forma combined net income per share: Basic 26,342 Diluted 27,897 Weighted-average common shares outstanding: Basic $ 0.88 Diluted 0.83

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	12 Months Ended
	Dec. 31, 2019
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) 2019 2018 Land $ 125,240 $ 121,081 Building and site improvements 880,662 723,354 Furniture and equipment 222,938 154,663 Construction in process 49,869 35,151 Property and equipment 1,278,709 1,034,249 Less: Accumulated depreciation (232,173 ) (139,296 ) Property and equipment, net $ 1,046,536 $ 894,953

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets, Net (Tables)	12 Months Ended
	Dec. 31, 2019
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, 2018 $ 60,275 $ 97,859 $ 158,134 Goodwill acquired during the year — — - Balance, December 31, 2018 60,275 97,859 158,134 Goodwill acquired during the year 26,191 — 26,191 Balance, December 31, 2019 $ 86,466 $ 97,859 $ 184,325
Schedule of Intangible Assets, Net	Intangible assets, net, consisted of the following: December 31, 2019 Weighted- Gross Average Life Carrying Cumulative Intangible (In thousands) Remaining Value Amortization Assets, Net Indefinite-lived intangible assets Trade names Indefinite $ 53,690 $ — $ 53,690 Gaming licenses Indefinite 960 — 960 Liquor licenses Indefinite 185 — 185 54,835 — 54,835 Amortizing intangible assets Customer relationships 10.0 years 81,105 (24,140 ) 56,965 Player relationships 2.0 years 42,990 (26,649 ) 16,341 Non-compete agreements 2.2 years 9,840 (5,467 ) 4,373 Leasehold interest 1.6 years 570 (345 ) 225 Gaming licenses 8.3 years 2,100 (929 ) 1,171 In-place lease value 1.3 years 1,301 (724 ) 577 Other 6.3 years 1,814 (1,150 ) 664 139,720 (59,404 ) 80,316 Balance, December 31, 2019 $ 194,555 $ (59,404 ) $ 135,151 December 31, 2018 Weighted- Gross Average Life Carrying Cumulative Intangible (In thousands) Remaining Value Amortization Assets, Net Indefinite-lived intangible assets Trade names Indefinite $ 46,710 $ — $ 46,710 Gaming licenses Indefinite 960 — 960 Liquor licenses Indefinite 185 — 185 47,855 — 47,855 Amortizing intangible assets Customer relationships 11.0 years 80,654 (18,282 ) 62,372 Player relationships 3.2 years 34,689 (12,691 ) 21,998 Non-compete agreements 2.1 years 6,210 (3,548 ) 2,662 Leasehold interest 64.7 years 3,110 (223 ) 2,887 Gaming licenses 9.3 years 2,100 (788 ) 1,312 In-place lease value 2.3 years 1,670 (565 ) 1,105 Other 7.2 years 1,769 (832 ) 937 130,202 (36,929 ) 93,273 Balance, December 31, 2018 $ 178,057 $ (36,929 ) $ 141,128
Schedule of Estimated Future Amortization Expense Related to Intangible Assets	Estimated future amortization expense related to intangible assets, is as follows: (In thousands) 2020 2021 2022 2023 2024 Thereafter Total Estimated amortization expense $ 21,027 $ 8,047 $ 7,479 $ 7,367 $ 6,472 $ 29,924 $ 80,316

Accrued Liabilities (Tables)

Accrued Liabilities (Tables)	12 Months Ended
	Dec. 31, 2019
Payables And Accruals [Abstract]
Schedule of Accrued Liabilities	Accrued liabilities consist of the following: December 31, (In thousands) 2019 2018 Gaming liabilities $ 12,353 $ 12,473 Interest 6,562 305 Deposits 2,734 2,652 Other accrued liabilities 3,873 3,418 Total accrued and other current liabilities $ 25,522 $ 18,848

Debt (Tables)

Debt (Tables)	12 Months Ended
	Dec. 31, 2019
Debt Disclosure [Abstract]
Schedule of Long-term Debt Instruments	Long-term debt, net, is comprised of the following: December 31, (In thousands) 2019 2018 Term loans $ 772,000 $ 992,000 Senior Notes due 2026 375,000 — Finance lease liabilities 12,463 7,127 Notes payable 6,369 1,111 Total long-term debt 1,165,832 1,000,238 Less unamortized discount (18,885 ) (25,658 ) Less unamortized debt issuance costs (8,076 ) (3,537 ) 1,138,871 971,043 Less current maturities (8,497 ) (10,480 ) Long-term debt, net $ 1,130,374 $ 960,563
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, 2020 $ 8,497 2021 8,360 2022 10,182 2023 8,450 2024 8,187 Thereafter 1,122,156 Total outstanding principal of long-term debt $ 1,165,832

Equity Transactions and Stock_2

Equity Transactions and Stock Incentive Plans (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Summary of Stock Option Activity	The following table summarizes the Company’s 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, 2019 3,424,755 7.4 $ 11.49 Granted — $ — Exercised (271,984 ) $ 10.08 Cancelled (26,250 ) $ 11.69 Expired — $ — Outstanding at December 31, 2019 3,126,521 6.1 $ 11.61 $ 24,991 Exercisable at December 31, 2019 2,728,721 5.9 $ 11.42 $ 22,496
Summary of RSU Activity	The following table summarizes the Company’s RSU activity: RSUs Total Weighted- Fair Value Average of Shares Grant Date Vested Shares Fair Value (in thousands) Outstanding at January 1, 2017 141,296 $ 12.57 Granted — Vested (111,660 ) $ 12.57 $ 2,556 Cancelled (29,636 ) $ 12.57 Outstanding at December 31, 2017 — Granted 241,542 $ 29.09 Vested — $ — Cancelled (9,243 ) $ 28.72 Outstanding at December 31, 2018 232,299 $ 29.10 Granted 564,805 $ 13.88 Vested (103,224 ) $ 29.61 $ 1,596 Cancelled (32,622 ) $ 20.77 Outstanding at December 31, 2019 661,258 $ 16.44
Summary of PSU Activity	The following table summarizes the Company’s PSU activity: PSUs Total Weighted- Fair Value Average of Shares Grant Date Vested Shares (1) Fair Value (in thousands) Outstanding at January 1, 2017 — Granted 62,791 $ 27.87 Vested — $ — Cancelled — Outstanding at December 31, 2017 62,791 $ 27.87 Granted 108,957 $ 28.72 Vested — $ — Cancelled — Outstanding at December 31, 2018 171,748 $ 28.41 Granted 204,580 $ 14.13 Vested — $ — Cancelled — Outstanding at December 31, 2019 376,328 $ 20.65 (1) The number of shares listed for PSUs granted during 2017 represents the actual number of PSUs granted to each recipient eligible to vest if the Company meets its performance goals for the applicable period. The number of shares listed for PSUs granted after 2017 represents the “target” number of PSUs granted to each recipient eligible to vest if the Company meets its “target” performance goals for the applicable period. The actual number of PSUs eligible to vest with respect to PSUs granted after 2017 will vary depending on whether or not the Company meets or exceeds the applicable threshold, target or maximum performance goals for the PSUs, with 200% of the “target” number of PSUs eligible to vest at “maximum” performance levels.
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) 2019 2018 2017 Stock options $ 4,850 $ 5,191 $ 5,135 RSUs 4,284 3,383 3,554 PSUs 911 1,067 65 Total share-based compensation costs $ 10,045 $ 9,641 $ 8,754

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2019
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) 2019 2018 2017 Current: Federal $ (371 ) $ (741 ) $ (91 ) State — — (5 ) Total current tax benefit (371 ) (741 ) (96 ) Deferred: Federal $ (1,475 ) $ 9,872 $ (7,456 ) State (30 ) 508 (369 ) Total deferred tax benefit (1,505 ) 10,380 (7,825 ) Income tax (benefit) provision $ (1,876 ) $ 9,639 $ (7,921 )
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, 2019 2018 2017 Statutory federal tax rate 21.0 % 21.0 % 35.0 % State income taxes, net of federal income taxes 1.2 4.5 2.0 Permanent tax differences – stock compensation (0.7 ) 22.0 — Permanent tax differences – business meals (0.9 ) (5.0 ) — Permanent tax differences – executive compensation (0.1 ) (0.2 ) (12.5 ) Permanent tax differences – other 0.1 — (17.0 ) Purchase price allocation adjustment – merger 5.9 — — Change in valuation allowance (32.3 ) (144.5 ) 193.5 FICA credit generated 2.8 8.5 11.8 Impact of Tax Cuts and Jobs Act — (4.8 ) (74.6 ) Impact of ASC 842 7.7 — — Change in tax rate and apportionment (0.3 ) (4.3 ) — Deferred only adjustment to beginning deferred balances 0.1 17.3 — Other, net — — (0.4 ) Effective tax rate 4.5 % (85.5%) 137.8 %
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) 2019 2018 Deferred tax assets: Accruals and reserves $ 5,346 $ 3,854 Share-based compensation expense 4,958 3,758 Alternative minimum tax credit carryforward 371 741 General business credit carryforward 3,936 2,447 State tax credits 5,500 5,500 Net operating loss carryforwards 27,269 19,156 Operating lease obligation 46,525 Other 583 944 94,488 36,400 Valuation allowances (36,652 ) (23,276 ) $ 57,836 $ 13,124 Deferred tax liabilities: Prepaid services (288 ) (876 ) Amortization of intangible assets (7,760 ) (9,519 ) Depreciation of fixed assets (7,534 ) (5,322 ) Right-of-use assets (43,342 ) (58,924 ) (15,717 ) Net deferred tax assets (liabilities) $ (1,088 ) $ (2,593 )

Employee Retirement and Benef_2

Employee Retirement and Benefit Plans (Tables)	12 Months Ended
	Dec. 31, 2019
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 2018 2017 Implemented Imposed Agreement Central Pension Fund of the IUOE and Participating Employers 36-6052390-001 Green Green No No 3/31/2020 and 3/31/2021 Southern Nevada Culinary and Bartenders Pension Plan 88-6016617-001 Green Green No No 5/31/2023 (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: December 31, (In thousands) 2019 2018 2017 Multiemployer pension plans Central Pension Fund of the IUOE and Participating Employers $ 704 $ 753 $ 165 Southern Nevada Culinary and Bartenders Pension Plan 2,130 2,003 453 Other pension plans 198 191 45 Total contributions $ 3,032 $ 2,947 $ 663 Multiemployer benefit plans (excluding pension plans) HEREIU Welfare Fund $ 8,757 $ 7,807 $ 1,691 All other 4 6 2 Total contributions $ 8,761 $ 7,813 $ 1,693

Financial Instruments and Fai_2

Financial Instruments and Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2019
Fair Value Disclosures [Abstract]
Schedule of Fair Value Measurement Information about Long-term Debt	The following table summarizes the fair value measurement information about the Company’s long-term debt: December 31, 2019 Carrying Fair Fair Value (In thousands) Amount Value Hierarchy Term loan $ 772,000 $ 776,806 Level 2 Senior Notes due 2026 375,000 401,250 Level 2 Finance lease liabilities 12,463 12,463 Level 3 Notes payable 6,369 6,369 Level 3 Total debt $ 1,165,832 $ 1,196,888 December 31, 2018 Carrying Fair Fair Value (In thousands) Amount Value Hierarchy Term loans $ 992,000 $ 952,300 Level 2 Finance lease liabilities 7,127 7,127 Level 3 Notes payable 1,111 1,111 Level 3 Total debt $ 1,000,238 $ 960,538

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2019
Leases [Abstract]
Components of Lease Expense	The components of lease expense are as follows: Year Ended (In thousands) Classification December 31, 2019 Operating lease cost Operating lease cost Operating and SG&A expenses $ 46,515 Variable lease cost Operating and SG&A expenses 17,184 Short-term lease cost Operating and SG&A expenses 6,617 Total operating lease cost $ 70,316 Finance lease cost Amortization of lease assets Depreciation and amortization $ 2,389 Interest on lease liabilities Interest expense, net 439 Total finance lease cost $ 2,828
Summary of Supplemental Cash Flow Information Related to Leases	Supplemental cash flow information related to leases is as follows: Year Ended (In thousands) December 31, 2019 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 47,084 Operating cash flows from finance leases 429 Financing cash flows from finance leases 2,485 Right-of-use assets obtained in exchange for lease obligations: Operating leases $ 97,790 Finance leases 7,559
Summary of Supplemental Balance Sheet Information Related to Leases	Supplemental balance sheet information related to leases is as follows: (In thousands, except lease term and discount rate) December 31, 2019 Operating leases Operating lease right-of-use assets, gross $ 226,884 Accumulated amortization (23,353 ) Operating lease right-of-use assets, net $ 203,531 Current portion of operating leases $ 33,883 Noncurrent operating leases 184,301 Total operating lease liabilities $ 218,184 Finance leases Property and equipment, gross $ 19,920 Accumulated depreciation (3,787 ) Property and equipment, net $ 16,133 Current portion of finance leases, net $ 3,662 Noncurrent finance leases, net 8,801 Total finance lease liabilities $ 12,463
Summary of Additional Information Related to Leases	The following presents additional information related to the Company’s leases as of December 31, 2019: Weighted Average Remaining Lease Term Operating leases 8.9 years Finance leases 7.0 years Weighted Average Discount Rate Operating leases 6.0 % Finance leases 6.5 %
Summary of Maturities of Lease Liabilities	As of December 31, 2019, maturities of lease liabilities were as follows: Operating Finance (In thousands) Leases Leases Total 2020 $ 45,171 $ 4,442 $ 49,613 2021 43,653 3,953 47,606 2022 37,218 2,617 39,835 2023 31,540 529 32,069 2024 30,490 227 30,717 Thereafter 101,441 3,828 105,269 Total lease payments 289,513 15,596 305,109 Less: interest (71,329 ) (3,133 ) (74,462 ) Present value of lease liabilities $ 218,184 $ 12,463 $ 230,647
Summary of Minimum and Contingent Operating Lease Income	Minimum and contingent operating lease income is as follows: Year Ended (In thousands) December 31, 2019 Minimum rental income $ 7,479 Contingent rental income 1,527 Total rental income $ 9,006
Summary of Future Minimum Rental Payments to be Received Under Operating Leases	Future minimum rental payments to be received under operating leases: (In thousands) Operating Leases Remaining 2020 $ 4,261 2021 3,280 2023 2,433 2024 1,763 2025 826 Thereafter 1,720 Total future minimum rentals $ 14,283
Summary of Maturities of Lease Liabilities Prior to Adoption of Topic 842	As of December 31, 2018, maturities of lease liabilities were as follows: Operating Finance (In thousands) Leases Leases Total 2019 $ 55,859 $ 1,817 $ 57,676 2020 27,453 2,023 29,476 2021 23,041 1,405 24,446 2022 19,582 306 19,888 2023 16,115 253 16,368 Thereafter 103,436 7,644 111,080 Total minimum lease payments $ 245,486 13,448 258,934 Less: interest (6,321 ) (6,321 ) Present value of lease liabilities $ 7,127 $ 252,613

Segment Information (Tables)

Segment Information (Tables)	12 Months Ended
	Dec. 31, 2019
Segment Reporting [Abstract]
Schedule of Segment Reporting Information	The following tables set forth, for the periods indicated, certain operating data for the Company’s segments, and reconciles net income (loss) to Adjusted EBITDA: Year Ended December 31, 2019 (In thousands) Casinos Distributed Gaming Corporate and Other Consolidated Revenues Gaming $ 284,027 $ 294,776 $ — $ 578,803 Food and beverage 148,970 53,963 — 202,933 Rooms 132,193 — — 132,193 Other 50,211 8,500 770 59,481 Total revenues $ 615,401 $ 357,239 $ 770 $ 973,410 Net income (loss) $ 80,179 $ 28,365 $ (148,089 ) $ (39,545 ) Depreciation and amortization 92,918 22,035 1,639 116,592 Preopening and related expenses (1) 2,723 1,482 343 4,548 Acquisition and severance expenses 575 35 2,878 3,488 Asset disposal and other writedowns 1,124 (200 ) 385 1,309 Share-based compensation 11 5 10,108 10,124 Other, net 405 52 1,759 2,216 Interest expense, net 581 73 73,566 74,220 Loss on extinguishment and modification of debt — — 9,150 9,150 Change in fair value of derivative — — 4,168 4,168 Income tax benefit — — (1,876 ) (1,876 ) Adjusted EBITDA $ 178,516 $ 51,847 $ (45,969 ) $ 184,394 Year Ended December 31, 2018 (In thousands) Casinos Distributed Gaming Corporate and Other Consolidated Revenues Gaming $ 246,623 $ 278,553 $ — $ 525,176 Food and beverage 119,636 50,817 — 170,453 Rooms 106,805 — — 106,805 Other 40,885 7,697 778 49,360 Total revenues $ 513,949 $ 337,067 $ 778 $ 851,794 Net income (loss) $ 82,556 $ 25,870 $ (129,340 ) $ (20,914 ) Depreciation and amortization 72,242 20,604 1,610 94,456 Preopening expenses (1) 170 365 636 1,171 Acquisition and severance expenses 289 38 3,413 3,740 Loss on disposal of property and equipment 2,893 443 — 3,336 Share-based compensation 37 3 9,948 9,988 Other, net 188 408 492 1,088 Interest expense, net 110 93 63,825 64,028 Change in fair value of derivative — — (1,786 ) (1,786 ) Income tax provision — — 9,639 9,639 Adjusted EBITDA $ 158,485 $ 47,824 $ (41,563 ) $ 164,746 Year Ended December 31, 2017 (In thousands) Casinos Distributed Gaming Corporate and Other Consolidated Revenues Gaming $ 109,097 $ 272,299 $ — $ 381,396 Food and beverage 34,373 46,931 — 81,304 Rooms 24,163 — — 24,163 Other 11,416 8,276 583 20,275 Total revenues $ 179,049 $ 327,506 $ 583 $ 507,138 Net income (loss) $ 30,351 $ 29,210 $ (57,477 ) $ 2,084 Depreciation and amortization 19,544 19,601 1,641 40,786 Preopening expenses (1) — 1,234 398 1,632 Acquisition and severance expenses 636 — 5,547 6,183 Loss on disposal of property and equipment 17 414 10 441 Share-based compensation — — 8,754 8,754 Other operating, net 361 (240 ) 1,339 1,460 Gain on contingent consideration — (1,719 ) — (1,719 ) Interest expense, net (17 ) 390 19,225 19,598 Loss on extinguishment of debt — — 1,708 1,708 Change in fair value of derivative — — (178 ) (178 ) Income tax benefit — — (7,921 ) (7,921 ) Adjusted EBITDA $ 50,892 $ 48,890 $ (26,954 ) $ 72,828 (1) Preopening and related expenses include rent, organizational costs, non-capital costs associated with the opening of tavern and casino locations, and expenses related to The Strat rebranding and the launch of the True Rewards loyalty program. The Company’s assets by segment consisted of the following amounts: (In thousands) Casinos Distributed Gaming Corporate and Other Consolidated Balance at December 31, 2019 $ 1,204,574 $ 482,294 $ 54,049 $ 1,740,917 Balance at December 31, 2018 $ 1,006,292 $ 299,697 $ 60,580 $ 1,366,569 The Company’s capital expenditures by segment consisted of the following amounts: (In thousands) Casinos (1) Distributed Gaming (2) Corporate and Other Consolidated For the year ended December 31, 2019 $ 83,382 $ 19,185 $ 4,700 $ 107,267 For the year ended December 31, 2018 $ 45,634 $ 15,942 $ 6,599 $ 68,175 For the year ended December 31, 2017 $ 9,665 $ 18,011 $ 1,787 $ 29,463 (1) Capital expenditures in the Casinos segment exclude non-cash purchases of property and equipment of approximately $19.1 million, $8.8 million, and $1.8 million for the years ended December 31, 2019, 2018 and 2017, respectively. (2) Capital expenditures in the Distributed Gaming segment exclude non-cash purchases of property and equipment of approximately $3.6 million, $3.5 million, and $2.6 million for the years ended December 31, 2019, 2018 and 2017, respectively.

Selected Quarterly Financial _2

Selected Quarterly Financial Information (Unaudited) (Tables)	12 Months Ended
	Dec. 31, 2019
Quarterly Financial Information Disclosure [Abstract]
Selected Quarterly Financial Information	The following tables present selected quarterly financial information: Year ended December 31, 2019 First (1) Second Third (2) Fourth (2) (In thousands, except per share amounts) Revenues $ 239,892 $ 248,070 $ 243,314 $ 242,134 Income from operations 11,714 14,022 9,881 10,500 Net loss (8,018 ) (14,408 ) (9,447 ) (7,672 ) Basic loss per share $ (0.29 ) $ (0.52 ) $ (0.34 ) $ (0.28 ) Diluted loss per share $ (0.29 ) $ (0.52 ) $ (0.34 ) $ (0.28 ) Year ended December 31, 2018 First Second Third Fourth (2) (In thousands, except per share amounts) Revenues $ 214,789 $ 216,543 $ 210,337 $ 210,125 Income from operations 16,681 19,095 9,723 5,468 Net income (loss) 3,930 3,594 (3,124 ) (25,314 ) Basic income (loss) per share $ 0.14 $ 0.13 $ (0.11 ) $ (0.90 ) Diluted income (loss) per share (2) $ 0.13 $ 0.12 $ (0.11 ) $ (0.90 ) (1) Results included the operating results of the Laughlin Entities from January 14, 2019, following the completion of the Laughlin Acquisition. (2) For all four quarters of 2019 and the third and fourth quarters of 2018, 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 number of potential common share equivalents was 1,048, 740, 730 and 1,168 for the first, second, third and fourth quarters of 2019, respectively. The number of potential common share equivalents was 1,870 and 1,028 for the third and fourth quarters of 2018, respectively.

Schedule II - Valuation and Q_2

Schedule II - Valuation and Qualifying Accounts (Tables)	12 Months Ended
	Dec. 31, 2019
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, 2019 $ 23,276 $ 13,376 $ — $ 36,652 Year Ended December 31, 2018 6,983 16,293 — 23,276 Year Ended December 31, 2017 18,109 — (11,126 ) 6,983

Nature of Business (Details Tex

Nature of Business (Details Textual) $ in Thousands	Apr. 15, 2019USD ($)	Jan. 14, 2019USD ($)shares	Oct. 20, 2017USD ($)shares	Apr. 30, 2019USD ($)	Dec. 31, 2019USD ($)SegmentProperty	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)
Nature of Business [Line Items]
Number of reportable operating segments | Segment					2
Repayment of debt					$ 220,000	$ 8,000	$ 150,000
Senior Unsecured Notes Due 2026 [Member]
Nature of Business [Line Items]
Debt Instrument, Face Amount	$ 375,000
Debt instrument interest stated percentage	7.625%
Debt instrument frequency of periodic payment	semi-annually
Second Lien Term Loan [Member]
Nature of Business [Line Items]
Repayment of debt	$ 200,000
Credit Facility [Member]
Nature of Business [Line Items]
Repayment of debt	$ 18,000			$ 18,000
Marnell Gaming,LLC [Member]
Nature of Business [Line Items]
Consideration paid, cash		$ 156,152
Consideration paid, shares issued | shares		911,002
Business acquisition, date of acquisition					Jan. 14, 2019
ACEP Holdings [Member]
Nature of Business [Line Items]
Consideration paid, cash			$ 787,600
Consideration paid, shares issued | shares			4,000,000
Business acquisition, date of acquisition					Oct. 20, 2017
ACEP Holdings [Member] | Second Lien Term Loan [Member]
Nature of Business [Line Items]
Debt Instrument, Face Amount			$ 200,000
Nevada and Maryland [Member]
Nature of Business [Line Items]
Number of resort casino properties | Property					10

Property and Equipment, Estimat

Property and Equipment, Estimated Useful Lives (Details)	12 Months Ended
	Dec. 31, 2019
Minimum [Member] | Building and Site Improvements [Member]
Property Plant And Equipment [Line Items]
Property and equipment, useful lives	10 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

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details Textual) - USD ($)	3 Months Ended						12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2017	Jan. 01, 2019
Accounting Policies [Line Items]
Property and equipment and other long-lived assets, impairment charges							$ 0	$ 0	$ 0
Operating lease ROU assets	$ 203,531,000						203,531,000
Operating lease liability	218,184,000						218,184,000
Gaming liabilities	$ 12,353,000				$ 12,473,000		12,353,000	12,473,000
Amortized to interest expense							4,500,000	5,100,000		$ 1,600,000
Gaming Tax and Licenses Expense							62,100,000	55,300,000		$ 41,500,000
Anti-dilutive potential common share equivalents	1,168,000	730,000	740,000	1,048,000	1,028,000	1,870,000
General and Administrative Expense [Member]
Accounting Policies [Line Items]
Advertising Expense							$ 13,100,000	$ 10,100,000	$ 3,300,000
Anti-dilutive potential common share equivalents							916,907	2,014,012
acePLAY Rewards Program [Member]
Accounting Policies [Line Items]
Expiration period of participant points after no activity							13 months
Maximum [Member]
Accounting Policies [Line Items]
Non-cancelable operating leases term	10 years						10 years
Minimum [Member]
Accounting Policies [Line Items]
Non-cancelable operating leases term	5 years						5 years
ASU 842 [Member]
Accounting Policies [Line Items]
Operating lease ROU assets	$ 0						$ 0				$ 140,715,000
Operating lease liability	$ 0						$ 0				$ 155,878,000
ASU 842 [Member] | Maximum [Member]
Accounting Policies [Line Items]
Operating leases term	12 months						12 months

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Summary of Effect of Adopting Topic 842 on Consolidated Balance Sheet (Details) - USD ($)		Dec. 31, 2019	Jan. 01, 2019	Dec. 31, 2018
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Prepaid expenses		$ 19,879,000		$ 17,722,000
Property and equipment, net		1,046,536,000		894,953,000
Operating lease right-of-use assets, net		203,531,000
Intangible assets, net		135,151,000		141,128,000
Operating lease liability		218,184,000
Other long-term obligations		2,646,000		4,801,000
Accumulated deficit		(172,178,000)		$ (120,361,000)
Prior to Adoption [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Prepaid expenses			$ 17,722,000
Property and equipment, net			894,953,000
Intangible assets, net			141,128,000
Other long-term obligations			4,801,000
Accumulated deficit			(120,361,000)
ASU 842 [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Prepaid expenses			17,528,000
Property and equipment, net			897,456,000
Operating lease right-of-use assets, net		0	140,715,000
Intangible assets, net			138,625,000
Operating lease liability		$ 0	155,878,000
Other long-term obligations			1,716,000
Accumulated deficit			(132,633,000)
ASU 842 [Member] | Effect of Adoption [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Prepaid expenses	[1]		(194,000)
Property and equipment, net	[1]		2,503,000
Operating lease right-of-use assets, net	[1]		140,715,000
Intangible assets, net	[1]		(2,503,000)
Operating lease liability	[1]		155,878,000
Other long-term obligations	[1]		(3,085,000)
Accumulated deficit	[1]		$ (12,272,000)
[1]	Prepaid expenses, favorable lease intangible and deferred lease expense included in other long-term obligations were reclassed to the related right-of-use asset upon adoption of Topic 842 and represents a non-cash investing activity.

Revenue Recognition (Details Te

Revenue Recognition (Details Textual) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Oct. 20, 2017
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Accumulated deficit	$ (172,178)	$ (120,361)
ASC 606 [Member] | Difference between Revenue Guidance in Effect Before and After Topic 606
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Accumulated deficit			$ (1,000)

Revenue Recognition - Summary o

Revenue Recognition - Summary of Impact of Adoption of the New Standard to Previously Reported Selected Financial Statement Information (Details) - USD ($) $ in Thousands	3 Months Ended												12 Months Ended
	Dec. 31, 2019	[1]	Sep. 30, 2019	[1]	Jun. 30, 2019	Mar. 31, 2019	[2]	Dec. 31, 2018	[1]	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Gross revenues															$ 507,138
Net revenues															507,138
Operating income	$ 10,500		$ 9,881		$ 14,022	$ 11,714		$ 5,468		$ 9,723	$ 19,095	$ 16,681	$ 46,117	$ 50,967	15,291
Net income (loss)	$ (7,672)		$ (9,447)		$ (14,408)	$ (8,018)		$ (25,314)		$ (3,124)	$ 3,594	$ 3,930	$ (39,545)	$ (20,914)	2,084
ASC 606 [Member] | As Reported
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Gross revenues															538,676
Promotional allowances															(28,868)
Net revenues															509,808
Operating income															15,378
Net income (loss)															2,171
ASC 606 [Member] | Adjustments
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Gross revenues															(31,538)
Promotional allowances															28,868
Net revenues															(2,670)
Operating income															(87)
Net income (loss)															$ (87)
[1]	For all four quarters of 2019 and the third and fourth quarters of 2018, 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 number of potential common share equivalents was 1,048, 740, 730 and 1,168 for the first, second, third and fourth quarters of 2019, respectively. The number of potential common share equivalents was 1,870 and 1,028 for the third and fourth quarters of 2018, respectively.
[2]	Results included the operating results of the Laughlin Entities from January 14, 2019, following the completion of the Laughlin Acquisition.

Acquisitions (Details Textual)

Acquisitions (Details Textual) - USD ($)	Jan. 14, 2019	Oct. 20, 2017	Dec. 31, 2017	Dec. 31, 2019		Sep. 30, 2019	[1]	Jun. 30, 2019	Mar. 31, 2019	[2]	Dec. 31, 2018		Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Oct. 31, 2017
Business Acquisition [Line Items]
Total revenues				$ 242,134,000	[1]	$ 243,314,000		$ 248,070,000	$ 239,892,000		$ 210,125,000	[1]	$ 210,337,000	$ 216,543,000	$ 214,789,000	$ 973,410,000	$ 851,794,000	$ 507,138,000
Net income (loss)				(7,672,000)	[1]	$ (9,447,000)		$ (14,408,000)	$ (8,018,000)		(25,314,000)	[1]	$ (3,124,000)	$ 3,594,000	$ 3,930,000	(39,545,000)	(20,914,000)	$ 2,084,000
Credit Facility [Member] | Term Loan [Member]
Business Acquisition [Line Items]
Debt Instrument, Face Amount																			$ 800,000,000
Credit Facility [Member] | Revolving Credit Facility [Member]
Business Acquisition [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity											200,000,000						200,000,000		$ 100,000,000
Marnell Gaming,LLC [Member]
Business Acquisition [Line Items]
Business acquisition, date of acquisition	Jan. 14, 2019
Consideration paid, cash	$ 156,152,000
Consideration paid, shares issued	911,002
Goodwill, expected to be deductible for income tax purposes				$ 15,000,000												15,000,000
Acquisition Costs																1,800,000
Business acquisition, revenue contributed from acquired entity																90,400,000
Cost of goods and services sold																$ 47,900,000
Fair value of common stock issued	$ 16,608,000
ACEP Holdings [Member]
Business Acquisition [Line Items]
Business acquisition, date of acquisition		Oct. 20, 2017
Consideration paid, cash		$ 787,600,000
Consideration paid, shares issued		4,000,000
Fair value of common stock issued		$ 101,500
Common stock price per share		$ 25.08
Total revenues			$ 76,300,000
Net income (loss)			$ 5,500,000
ACEP Holdings [Member] | Credit Facility [Member] | Term Loan Facility [Member]
Business Acquisition [Line Items]
Debt Instrument, Face Amount		$ 800,000,000
ACEP Holdings [Member] | Credit Facility [Member] | Revolving Credit Facility [Member] | Term Loan [Member]
Business Acquisition [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity		100,000,000									$ 200,000,000						$ 200,000,000
ACEP Holdings [Member] | Second Lien Term Loan [Member]
Business Acquisition [Line Items]
Debt Instrument, Face Amount		$ 200,000,000
[1]	For all four quarters of 2019 and the third and fourth quarters of 2018, 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 number of potential common share equivalents was 1,048, 740, 730 and 1,168 for the first, second, third and fourth quarters of 2019, respectively. The number of potential common share equivalents was 1,870 and 1,028 for the third and fourth quarters of 2018, respectively.
[2]	Results included the operating results of the Laughlin Entities from January 14, 2019, following the completion of the Laughlin Acquisition.

Schedule of Acquisition Purchas

Schedule of Acquisition Purchase Price Allocation (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Mar. 31, 2019	Jan. 14, 2019	Dec. 31, 2018	Dec. 31, 2017	Oct. 20, 2017
Business Acquisition [Line Items]
Operating lease right-of-use assets, net	$ 203,531
Goodwill	184,325			$ 158,134	$ 158,134
Lease liabilities	(218,184)
Marnell Gaming,LLC [Member]
Business Acquisition [Line Items]
Current assets	12,492	$ 12,615
Property and equipment	125,067	126,198	$ 125,067
Operating lease right-of-use assets, net	2,620	2,620
Intangible assets	18,910	19,234	$ 18,910
Goodwill	26,191	24,736
Other noncurrent assets	123
Liabilities	(10,023)	(10,023)
Lease liabilities	(2,620)	(2,620)
Total assets acquired, net of liabilities assumed	172,760	$ 172,760
Marnell Gaming,LLC [Member] | Effect of Adoption [Member]
Business Acquisition [Line Items]
Current assets	(123)
Property and equipment	(1,131)
Intangible assets	(324)
Goodwill	1,455
Other noncurrent assets	$ 123
ACEP Holdings [Member]
Business Acquisition [Line Items]
Current assets						$ 83,079
Property and equipment						754,581
Intangible assets						66,140
Goodwill						52,479
Other noncurrent assets						264
Liabilities						(67,476)
Total assets acquired, net of liabilities assumed						$ 889,067

Summary of Values of Property a

Summary of Values of Property and Equipment Acquired and Estimated Useful Lives by Category (Details) - USD ($) $ in Thousands	Jan. 14, 2019	Oct. 20, 2017	Dec. 31, 2019	Mar. 31, 2019
Marnell Gaming,LLC [Member]
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property and Equipment	$ 125,067		$ 125,067	$ 126,198
ACEP Holdings [Member]
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property and Equipment		$ 754,581
Land [Member] | Marnell Gaming,LLC [Member]
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property and Equipment	4,160
Land [Member] | ACEP Holdings [Member]
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property and Equipment		$ 106,800
Building and Site Improvements [Member] | Minimum [Member]
Business Acquisition [Line Items]
Acquired property, plant, and equipment, useful life			10 years
Building and Site Improvements [Member] | Maximum [Member]
Business Acquisition [Line Items]
Acquired property, plant, and equipment, useful life			45 years
Building and Site Improvements [Member] | Marnell Gaming,LLC [Member]
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property and Equipment	$ 102,450
Building and Site Improvements [Member] | Marnell Gaming,LLC [Member] | Minimum [Member]
Business Acquisition [Line Items]
Acquired property, plant, and equipment, useful life	10 years
Building and Site Improvements [Member] | Marnell Gaming,LLC [Member] | Maximum [Member]
Business Acquisition [Line Items]
Acquired property, plant, and equipment, useful life	30 years
Building and Site Improvements [Member] | ACEP Holdings [Member]
Business Acquisition [Line Items]
Acquired property, plant, and equipment, 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, useful life			3 years
Furniture and Equipment [Member] | Maximum [Member]
Business Acquisition [Line Items]
Acquired property, plant, and equipment, useful life			15 years
Furniture and Equipment [Member] | Marnell Gaming,LLC [Member]
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property and Equipment	$ 18,290
Furniture and Equipment [Member] | Marnell Gaming,LLC [Member] | Minimum [Member]
Business Acquisition [Line Items]
Acquired property, plant, and equipment, useful life	2 years
Furniture and Equipment [Member] | Marnell Gaming,LLC [Member] | Maximum [Member]
Business Acquisition [Line Items]
Acquired property, plant, and equipment, useful life	13 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, useful life		3 years
Furniture and Equipment [Member] | ACEP Holdings [Member] | Maximum [Member]
Business Acquisition [Line Items]
Acquired property, plant, and equipment, useful life		4 years
Construction in process [Member] | Marnell Gaming,LLC [Member]
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property and Equipment	$ 167
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
Land improvements [Member] | ACEP Holdings [Member]
Business Acquisition [Line Items]
Acquired property, plant, and equipment, useful life		15 years
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property and Equipment		$ 6,240

Summary of Values of Intangible

Summary of Values of Intangible Assets Acquired and Estimated Useful Lives by Category (Details) - USD ($) $ in Thousands	Jan. 14, 2019	Oct. 20, 2017	Dec. 31, 2019	Mar. 31, 2019
Marnell Gaming,LLC [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Intangible assets	$ 18,910		$ 18,910	$ 19,234
American Acquisition [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Intangible assets		$ 66,140
Noncompete Agreements [Member] | Marnell Gaming,LLC [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Intangible Assets, Useful Life (Years)	5 years
Intangible assets	$ 3,630
Player Relationships [Member] | Marnell Gaming,LLC [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Intangible Assets, Useful Life (Years)	2 years
Intangible assets	$ 8,300
Player Loyalty Programs [Member] | American Acquisition [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Intangible Assets, Useful Life (Years)		3 years
Intangible assets		$ 26,850
Leasehold Interest [Member] | American Acquisition [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Intangible assets		$ 3,110
Leasehold Interest [Member] | American Acquisition [Member] | Minimum [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Intangible Assets, Useful Life (Years)		3 years
Leasehold Interest [Member] | American Acquisition [Member] | Maximum [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Intangible Assets, Useful Life (Years)		80 years
In-Place Lease Value [Member] | American Acquisition [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Intangible assets		$ 1,670
In-Place Lease Value [Member] | American Acquisition [Member] | Minimum [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Intangible Assets, Useful Life (Years)		3 years
In-Place Lease Value [Member] | American Acquisition [Member] | Maximum [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Intangible Assets, Useful Life (Years)		4 years
Trade Names [Member] | Marnell Gaming,LLC [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Intangible assets	$ 6,980
Trade Names [Member] | American Acquisition [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Intangible assets		$ 34,510

Summary of Components of Purcha

Summary of Components of Purchase Price Paid to Seller in Acquisition (Details) - Marnell Gaming,LLC [Member] $ in Thousands	Jan. 14, 2019USD ($)
Business Acquisition [Line Items]
Cash	$ 156,152
Fair value of common stock issued (911,002 shares)	16,608
Total purchase price	$ 172,760

Summary of Components of Purc_2

Summary of Components of Purchase Price Paid to Seller in Acquisition (Parenthetical) (Details)	Jan. 14, 2019shares
Marnell Gaming,LLC [Member]
Business Acquisition [Line Items]
Fair value of common stock issued to assignees of seller, shares	911,002

Summary of Unaudited Pro Forma

Summary of Unaudited Pro Forma Combined Financial Information (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Marnell Gaming,LLC [Member]
Business Acquisition [Line Items]
Pro forma combined revenues	$ 951,802
Pro forma combined net income (loss)	$ (16,432)
Weighted-average common shares outstanding:
Basic	28,464
Diluted	28,464
Pro forma combined net income (loss) per share:
Basic	$ (0.58)
Diluted	$ (0.58)
American Acquisition [Member]
Business Acquisition [Line Items]
Pro forma combined revenues		$ 843,589
Pro forma combined net income (loss)		$ 23,131
Weighted-average common shares outstanding:
Basic		26,342
Diluted		27,897
Pro forma combined net income (loss) per share:
Basic		$ 0.88
Diluted		$ 0.83

Components of Property and Equi

Components of Property and Equipment, Net (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Property Plant And Equipment [Abstract]
Land	$ 125,240	$ 121,081
Building and site improvements	880,662	723,354
Furniture and equipment	222,938	154,663
Construction in process	49,869	35,151
Property and equipment	1,278,709	1,034,249
Less: Accumulated depreciation	(232,173)	(139,296)
Property and equipment, net	$ 1,046,536	$ 894,953

Property and Equipment, Net (De

Property and Equipment, Net (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Property Plant And Equipment [Abstract]
Depreciation Expense	$ 93.9	$ 76.7	$ 31.3

Summary of Goodwill Activity by

Summary of Goodwill Activity by Reportable Segment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Goodwill And Intangible Assets [Line Items]
Beginning balance	$ 158,134	$ 158,134
Goodwill acquired during the year	26,191	0
Ending balance	184,325	158,134
Casinos [Member]
Goodwill And Intangible Assets [Line Items]
Beginning balance	60,275	60,275
Goodwill acquired during the year	26,191	0
Ending balance	86,466	60,275
Distributed Gaming [Member]
Goodwill And Intangible Assets [Line Items]
Beginning balance	97,859	97,859
Goodwill acquired during the year	0	0
Ending balance	$ 97,859	$ 97,859

Schedule of Intangible Assets,

Schedule of Intangible Assets, Net (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Indefinite-lived intangible assets
Indefinite-lived intangible assets	$ 54,835	$ 47,855
Amortizing intangible assets
Amortizing intangible assets, Gross Carrying Value	139,720	130,202
Amortizing intangible assets, Cumulative Amortization	(59,404)	(36,929)
Amortizing intangible assets, Intangible Assets, Net	80,316	93,273
Intangible assets, Gross Carrying Value	194,555	178,057
Intangible assets, Cumulative Amortization	(59,404)	(36,929)
Total intangible assets, Net	$ 135,151	$ 141,128
Customer Relationships [Member]
Amortizing intangible assets
Amortizing intangible assets, Weighted Average Life Remaining Period	10 years	11 years
Amortizing intangible assets, Gross Carrying Value	$ 81,105	$ 80,654
Amortizing intangible assets, Cumulative Amortization	(24,140)	(18,282)
Amortizing intangible assets, Intangible Assets, Net	$ 56,965	$ 62,372
Player Relationships [Member]
Amortizing intangible assets
Amortizing intangible assets, Weighted Average Life Remaining Period	2 years	3 years 2 months 12 days
Amortizing intangible assets, Gross Carrying Value	$ 42,990	$ 34,689
Amortizing intangible assets, Cumulative Amortization	(26,649)	(12,691)
Amortizing intangible assets, Intangible Assets, Net	$ 16,341	$ 21,998
Amortizing Gaming Licenses [Member]
Amortizing intangible assets
Amortizing intangible assets, Weighted Average Life Remaining Period	8 years 3 months 18 days	9 years 3 months 18 days
Amortizing intangible assets, Gross Carrying Value	$ 2,100	$ 2,100
Amortizing intangible assets, Cumulative Amortization	(929)	(788)
Amortizing intangible assets, Intangible Assets, Net	$ 1,171	$ 1,312
Noncompete Agreements [Member]
Amortizing intangible assets
Amortizing intangible assets, Weighted Average Life Remaining Period	2 years 2 months 12 days	2 years 1 month 6 days
Amortizing intangible assets, Gross Carrying Value	$ 9,840	$ 6,210
Amortizing intangible assets, Cumulative Amortization	(5,467)	(3,548)
Amortizing intangible assets, Intangible Assets, Net	$ 4,373	$ 2,662
Leasehold Interest [Member]
Amortizing intangible assets
Amortizing intangible assets, Weighted Average Life Remaining Period	1 year 7 months 6 days	64 years 8 months 12 days
Amortizing intangible assets, Gross Carrying Value	$ 570	$ 3,110
Amortizing intangible assets, Cumulative Amortization	(345)	(223)
Amortizing intangible assets, Intangible Assets, Net	$ 225	$ 2,887
Other [Member]
Amortizing intangible assets
Amortizing intangible assets, Weighted Average Life Remaining Period	6 years 3 months 18 days	7 years 2 months 12 days
Amortizing intangible assets, Gross Carrying Value	$ 1,814	$ 1,769
Amortizing intangible assets, Cumulative Amortization	(1,150)	(832)
Amortizing intangible assets, Intangible Assets, Net	$ 664	$ 937
In-Place Lease Value [Member]
Amortizing intangible assets
Amortizing intangible assets, Weighted Average Life Remaining Period	1 year 3 months 18 days	2 years 3 months 18 days
Amortizing intangible assets, Gross Carrying Value	$ 1,301	$ 1,670
Amortizing intangible assets, Cumulative Amortization	(724)	(565)
Amortizing intangible assets, Intangible Assets, Net	577	1,105
Gaming licenses [Member]
Indefinite-lived intangible assets
Indefinite-lived intangible assets	960	960
Trade Names [Member]
Indefinite-lived intangible assets
Indefinite-lived intangible assets	53,690	46,710
Liquor Licenses [Member]
Indefinite-lived intangible assets
Indefinite-lived intangible assets	$ 185	$ 185

Goodwill and Intangible Asset_3

Goodwill and Intangible Assets, Net (Details Textual) - Gaming licenses [Member] - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Goodwill And Intangible Assets [Line Items]
Intangible Assets, Useful Life (Years)	15 years
Amortization of Intangible Assets	$ 22.7	$ 17.8	$ 9.5

Schedule of Estimated Future Am

Schedule of Estimated Future Amortization Expense Related to Intangible Asset (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Goodwill And Intangible Assets Disclosure [Abstract]
Estimated amortization expense, 2020	$ 21,027
Estimated amortization expense, 2021	8,047
Estimated amortization expense, 2022	7,479
Estimated amortization expense,2023	7,367
Estimated amortization expense,2024	6,472
Estimated amortization expense, Thereafter	29,924
Amortizing intangible assets, Intangible Assets, Net	$ 80,316	$ 93,273

Schedule of Accrued Liabilities

Schedule of Accrued Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Payables And Accruals [Abstract]
Gaming liabilities	$ 12,353	$ 12,473
Interest	6,562	305
Deposits	2,734	2,652
Other accrued liabilities	3,873	3,418
Total accrued and other current liabilities	$ 25,522	$ 18,848

Debt (Details Textual)

Debt (Details Textual)	Apr. 14, 2022	Apr. 15, 2019USD ($)	Oct. 31, 2017USD ($)	Apr. 30, 2019USD ($)	Nov. 30, 2017USD ($)	Dec. 31, 2019USD ($)Installment	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)
Debt Instrument [Line Items]
Debt Instrument, Outstanding Amount						$ 1,138,871,000	$ 971,043,000
Repayment of debt						220,000,000	8,000,000	$ 150,000,000
Debt financing cost and fees						8,076,000	3,537,000
Loss on extinguishment of debt						(9,150,000)		(1,708,000)
Derivative instrument, notional amount					$ 650,000,000
Derivative instrument, purchase price					$ 3,100,000
Derivative instrument, expiration date					Dec. 31, 2020
LIBOR exceeds ceiling rate					2.25%
Payments or receipts exchanged on interest rate cap					$ 0
Interest rate derivative, at fair value						$ 0	5,000,000
Revolving Credit Facility [Member] | LIBOR rate [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate						2.50%
Revolving Credit Facility [Member] | LIBOR rate [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate						3.00%
Revolving Credit Facility [Member] | Base rate [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate						1.50%
Revolving Credit Facility [Member] | Base rate [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate						2.00%
Former Senior Secured Credit Facility [Member]
Debt Instrument [Line Items]
Loss on extinguishment of debt								$ (1,700,000)
Repayments of Lines of Credit			$ 173,400,000
Term Loan [Member] | LIBOR rate [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate						3.00%
Credit Facility [Member]
Debt Instrument [Line Items]
Debt, Weighted Average Interest Rate						5.30%
Debt Instrument, Maturity Date						Oct. 20, 2024
Repayment of debt		$ 18,000,000		$ 18,000,000
Credit Facility [Member] | Maximum [Member]
Debt Instrument [Line Items]
Beneficial Ownership Threshold						50.00%
Credit Facility [Member] | Federal Funds Effective Swap Rate [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate						0.50%
Credit Facility [Member] | LIBOR rate [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate						1.00%
Credit Facility [Member] | Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity			100,000,000				$ 200,000,000
Line of Credit Facility, Undrawn						$ 200,000,000
Debt Instrument, Base Floor Rate						1.00%
Line of Credit Facility, Expiration Date						Oct. 20, 2022
Credit Facility [Member] | Revolving Credit Facility [Member] | Minimum [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage						0.375%
Credit Facility [Member] | Revolving Credit Facility [Member] | Maximum [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage						0.50%
Credit Facility [Member] | Letters of Credit [Member]
Debt Instrument [Line Items]
Debt Instrument, Outstanding Amount						$ 0
Credit Facility [Member] | Term Loan [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount			$ 800,000,000
Debt Instrument, Outstanding Amount						$ 772,000,000
Debt Instrument, Base Floor Rate						1.75%
Debt Instrument, LIBOR Floor Rate						0.75%
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
Credit Facility [Member] | Term Loan [Member] | Base rate [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate						2.00%
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 Unsecured Notes Due 2026 [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount		$ 375,000,000
Debt instrument interest stated percentage		7.625%
Debt instrument frequency of periodic payment		semi-annually
Debt financing cost and fees		$ 6,700,000
Second Lien Term Loan [Member]
Debt Instrument [Line Items]
Repayment of debt		$ 200,000,000
Senior Notes due 2026 [Member]
Debt Instrument [Line Items]
Debt instrument redemption description						The 2026 Notes may be redeemed, in whole or in part, at any time during the 12 months beginning on April 15, 2022 at a redemption price of 103.813%, during the 12 months beginning on April 15, 2023 at a redemption price of 101.906%, and at any time on or after April 15, 2024 at a redemption price of 100%, in each case plus accrued and unpaid interest, if any, thereon to the redemption date.
Senior Notes due 2026 [Member] | Scenario, Forecast [Member]
Debt Instrument [Line Items]
Debt instrument repurchase price percentage	101.00%
Senior Notes due 2026 [Member] | Debt Instrument, Redemption, Period One [Member] | Scenario, Forecast [Member]
Debt Instrument [Line Items]
Debt instrument redemption price percentage	107.625%
Senior Notes due 2026 [Member] | Debt Instrument, Redemption, Period One [Member] | 12 Months Beginning on April 15, 2022 [Member]
Debt Instrument [Line Items]
Debt instrument redemption price percentage	103.813%
Debt instrument redemption period start date	Apr. 15, 2022
Senior Notes due 2026 [Member] | Debt Instrument, Redemption, Period Two [Member] | Scenario, Forecast [Member]
Debt Instrument [Line Items]
Debt instrument redemption price percentage	100.00%
Senior Notes due 2026 [Member] | Debt Instrument, Redemption, Period Two [Member] | 12 Months Beginning on April 15, 2023 [Member]
Debt Instrument [Line Items]
Debt instrument redemption price percentage	101.906%
Debt instrument redemption period start date	Apr. 15, 2023
Senior Notes due 2026 [Member] | Debt Instrument, Redemption, Period Three [Member] | On or After April 15, 2024 [Member]
Debt Instrument [Line Items]
Debt instrument redemption price percentage	100.00%
Debt instrument redemption period start date	Apr. 15, 2024
Senior Notes due 2026 [Member] | Maximum [Member]
Debt Instrument [Line Items]
Beneficial Ownership Threshold						50.00%
Senior Notes due 2026 [Member] | Maximum [Member] | Scenario, Forecast [Member]
Debt Instrument [Line Items]
Debt instrument redemption percentage	40.00%
Senior Secured Second Lien Credit Facility [Member] | Term Loan [Member]
Debt Instrument [Line Items]
Loss on extinguishment of debt				(5,500,000)
Debt modification expenses				$ 3,700,000

Long-term Debt (Details)

Long-term Debt (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Debt Disclosure [Abstract]
Term loans	$ 772,000	$ 992,000
Senior Notes due 2026	375,000
Finance lease liabilities	12,463	7,127
Notes payable	6,369	1,111
Total long-term debt	1,165,832	1,000,238
Less unamortized discount	(18,885)	(25,658)
Less unamortized debt issuance costs	(8,076)	(3,537)
Long-term Debt	1,138,871	971,043
Less current maturities	(8,497)	(10,480)
Long-term debt, net	$ 1,130,374	$ 960,563

Long-term Debt (Parenthetical)

Long-term Debt (Parenthetical) (Details)	12 Months Ended
	Dec. 31, 2019
Debt Disclosure [Abstract]
Senior notes maturity year	2026

Schedule of Principal Payments

Schedule of Principal Payments Due on Long-term Debt (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Debt Disclosure [Abstract]
2020	$ 8,497
2021	8,360
2022	10,182
2023	8,450
2024	8,187
Thereafter	1,122,156
Total long-term debt	$ 1,165,832	$ 1,000,238

Equity Transactions and Stock_3

Equity Transactions and Stock Incentive Plans (Details Textual) - USD ($)	Mar. 12, 2019	Jan. 01, 2019	Aug. 27, 2015	Jan. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Nov. 07, 2018
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Proceeds from issuance of common stock					$ 57,000	$ 26,930,000	$ 169,000
Common stock repurchase, authorized	$ 25,000,000
Shares repurchased					0	1,200,000
Common stock, par value (in dollars per share)					$ 0.01	$ 0.01
Shares repurchased, value						$ 19,598,000
Average price per share					$ 16.06
Accumulated Deficit [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Shares repurchased, value					$ 19,600,000	19,586,000
Maximum [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Common stock repurchase, authorized								$ 25,000,000
Minimum [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Shares repurchased	0
Initial Public Offering [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Common stock shares resold by shareholders				6,500,000
Newly issued shares of common stock				975,000
Proceeds from issuance of common stock				$ 25,600,000
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					$ 1,600,000	$ 16,100,000	$ 100,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value							$ 7.30
Stock Options Outstanding, Granted					0	0
Cash received from stock options exercised					$ 100,000
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate					0.00%
Stock Options, Unrecognized Share-based Compensation Expense					$ 2,100,000
Share-based Compensation Expense Not yet Recognized, Weighted-average Period for Recognition					1 year
Restricted Stock Units (RSUs) [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock Options, Unrecognized Share-based Compensation Expense					$ 6,300,000
Share-based Compensation Expense Not yet Recognized, Weighted-average Period for Recognition					2 years 4 months 24 days
Performance Stock Units (PSUs) [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock Options, Unrecognized Share-based Compensation Expense					$ 2,800,000
Share-based Compensation Expense Not yet Recognized, Weighted-average Period for Recognition					1 year 10 months 24 days
2015 Plan [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock Options Expiration Term			10 years
Number of Shares Authorized			2,250,000
Number of Shares Annual Increase		1,119,924	1,800,000
Plan Shares Annual Increase, Percentage			4.00%
Maximum Number of Shares Authorized per One Participant			2,000,000		1,280,000

Summary of Stock Option Activit

Summary of Stock Option Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Stock Options Outstanding
Stock Options Outstanding, Beginning of year	3,424,755
Stock Options Outstanding, Exercised	(271,984)
Stock Options Outstanding, Cancelled	(26,250)
Stock Options Outstanding, End of year	3,126,521	3,424,755
Stock Options Outstanding, Exercisable	2,728,721
Weighted Average Remaining Term, Outstanding	6 years 1 month 6 days	7 years 4 months 24 days
Weighted Average Remaining Term, Exercisable	5 years 10 months 24 days
Weighted-Average Exercise Price
Weighted-Average Exercise Price, beginning of year	$ 11.49
Weighted Average Exercise Price, Exercised	10.08
Weighted Average Exercise Price, Cancelled	11.69
Weighted-Average Exercise Price, end of year	11.61	$ 11.49
Weighted Average Exercise Price, Exercisable	$ 11.42
Aggregate Intrinsic Value, Outstanding	$ 24,991
Aggregate Intrinsic Value, Exercisable	$ 22,496

Summary of RSU Activity (Detail

Summary of RSU Activity (Details) - RSUs [Member] - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Restricted Stock Units Outstanding
Restricted Stock Units Outstanding, Beginning of year	232,299		141,296
Restricted Stock Units Outstanding, Granted	564,805	241,542
Restricted Stock Units Outstanding, Vested	(103,224)		(111,660)
Restricted Stock Units Outstanding, Cancelled	(32,622)	(9,243)	(29,636)
Restricted Stock Units Outstanding, End of year	661,258	232,299
Weighted Average Grant Date Fair Value
Weighted Average Grant Date Fair Value, Beginning of year	$ 29.10		$ 12.57
Weighted Average Grant Date Fair Value, Granted	13.88	$ 29.09
Weighted Average Grant Date Fair Value, Vested	29.61		12.57
Weighted Average Grant Date Fair Value, Cancelled	20.77	28.72	$ 12.57
Weighted Average Grant Date Fair Value, End of year	$ 16.44	$ 29.10
Total Fair Value of Shares Vested	$ 1,596		$ 2,556

Summary of PSU Activity (Detail

Summary of PSU Activity (Details) - Performance Stock Units (PSUs) [Member] - $ / shares		12 Months Ended
		Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Restricted Stock Units Outstanding
Restricted Stock Units Outstanding, Beginning of year	[1]	171,748	62,791
Restricted Stock Units Outstanding, Granted	[1]	204,580	108,957	62,791
Restricted Stock Units Outstanding, End of year	[1]	376,328	171,748	62,791
Weighted Average Grant Date Fair Value
Weighted Average Grant Date Fair Value, Beginning of year		$ 28.41	$ 27.87
Weighted Average Grant Date Fair Value, Granted		14.13	28.72	$ 27.87
Weighted Average Grant Date Fair Value, End of year		$ 20.65	$ 28.41	$ 27.87
[1]	The number of shares listed for PSUs granted during 2017 represents the actual number of PSUs granted to each recipient eligible to vest if the Company meets its performance goals for the applicable period. The number of shares listed for PSUs granted after 2017 represents the “target” number of PSUs granted to each recipient eligible to vest if the Company meets its “target” performance goals for the applicable period. The actual number of PSUs eligible to vest with respect to PSUs granted after 2017 will vary depending on whether or not the Company meets or exceeds the applicable threshold, target or maximum performance goals for the PSUs, with 200% of the “target” number of PSUs eligible to vest at “maximum” performance levels.

Summary of PSU Activity (Parent

Summary of PSU Activity (Parenthetical) (Details)	12 Months Ended
	Dec. 31, 2019
Performance Stock Units (PSUs) [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Percentage of target number of PSU's eligible to vest at "maximum" performance level	200.00%

Summary of Share-based Compensa

Summary of Share-based Compensation Costs by Award Type (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Total share-based compensation costs	$ 10,045	$ 9,641	$ 8,754
Employee Stock Option [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Total share-based compensation costs	4,850	5,191	5,135
RSUs [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Total share-based compensation costs	4,284	3,383	3,554
PSUs [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Total share-based compensation costs	$ 911	$ 1,067	$ 65

Schedule of Components of Incom

Schedule of Components of Income Tax Provision (Benefit) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Current:
Federal	$ (371)	$ (741)	$ (91)
State			(5)
Total current tax benefit	(371)	(741)	(96)
Deferred:
Federal	(1,475)	9,872	(7,456)
State	(30)	508	(369)
Total deferred tax benefit	(1,505)	10,380	(7,825)
Income tax (benefit) provision	$ (1,876)	$ 9,639	$ (7,921)

Schedule of Effective Income Ta

Schedule of Effective Income Tax Rate Reconciliation (Details)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Statutory federal tax rate	21.00%	21.00%	35.00%
State income taxes, net of federal income taxes	1.20%	4.50%	2.00%
Permanent tax differences – stock compensation	(0.70%)	22.00%
Permanent tax differences – business meals	(0.90%)	(5.00%)
Permanent tax differences – executive compensation	(0.10%)	(0.20%)	(12.50%)
Permanent tax differences – other	0.10%		(17.00%)
Purchase price allocation adjustment – merger	5.90%
Change in valuation allowance	(32.30%)	(144.50%)	193.50%
FICA credit generated	2.80%	8.50%	11.80%
Impact of Tax Cuts and Jobs Act		(4.80%)	(74.60%)
Impact of ASC 842	7.70%
Change in tax rate and apportionment	(0.30%)	(4.30%)
Deferred only adjustment to beginning deferred balances	0.10%	17.30%
Other, net			(0.40%)
Effective tax rate	4.50%	(85.50%)	137.80%

Schedule of Deferred Tax Assets

Schedule of Deferred Tax Assets (Liabilities) (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Accruals and reserves	$ 5,346	$ 3,854
Share-based compensation expense	4,958	3,758
Alternative minimum tax credit carryforward	371	741
General business credit carryforward	3,936	2,447
State tax credits	5,500	5,500
Net operating loss carryforwards	27,269	19,156
Operating lease obligation	46,525
Other	583	944
Deferred tax assets, gross	94,488	36,400
Valuation allowances	(36,652)	(23,276)
Deferred tax assets	57,836	13,124
Deferred tax liabilities:
Prepaid services	(288)	(876)
Amortization of intangible assets	(7,760)	(9,519)
Depreciation of fixed assets	(7,534)	(5,322)
Right-of-use assets	(43,342)
Deferred tax liabilities, gross	(58,924)	(15,717)
Net deferred tax liabilities	$ (1,088)	$ (2,593)

Income Taxes (Details Textual)

Income Taxes (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Income Tax Disclosure [Line Items]
General business credit carryforward	$ 3,936,000	$ 2,447,000
Uncertain tax positions	$ 0
ACEP Holdings [Member]
Income Tax Disclosure [Line Items]
Share issuance related to business combination (in shares)	4,046,494
General Business Credit Carryforward [Member]
Income Tax Disclosure [Line Items]
Tax credit carryforward expiration year	2037
Domestic Tax Authority [Member]
Income Tax Disclosure [Line Items]
Deferred tax assets, operating loss carryforwards, subject to expiration	$ 123,500,000
Operating loss carryforwards expiration year	2033
Internal Revenue Service (IRS) [Member] | Domestic Tax Authority [Member] | Latest Tax Year [Member]
Income Tax Disclosure [Line Items]
Net increase in valuation allowance	$ 13,400,000
Income Taxes Audit, Tax Years	2017

Employee Retirement and Benef_3

Employee Retirement and Benefit Plans (Details Textual) $ in Millions	12 Months Ended
	Dec. 31, 2019USD ($)PlanEmployee	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)
Defined Contribution Plan Disclosure [Line Items]
Number of defined contributions benefit plan | Plan	2
Defined Benefit Plan, Contributions by Employer	$ 0.6	$ 0.2	$ 0.2
Defined contribution plan, employers matching contribution, vesting period	5 years
Total contributions for multiemployer pension and benefit plans	5.00%
Pension Plans [Member] | American Acquisition [Member]
Defined Contribution Plan Disclosure [Line Items]
Number of employees participating in multiemployer benefit and pension plans | Employee	2,000
Expenses related multiemployer health and welfare and defined benefit pension plans	$ 11.8	$ 11	$ 2.1
Maximum [Member]
Defined Contribution Plan Disclosure [Line Items]
Defined contribution plan, maximum annual contributions per employee, percent	75.00%

Employee Retirement and Benef_4

Employee Retirement and Benefit Plans - Schedule of Multiemployer Pension Plans (Details)		12 Months Ended
		Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Multiemployer Plans [Line Items]
EIN		41-1913991
Central Pension Fund of the IUOE and Participating Employers [Member]
Multiemployer Plans [Line Items]
EIN		36-6052390
Plan Number		001
Pension Protection Zone Status	[1]		Green	Green
FIR/RP Status Pending /Implemented		No
Surcharge Imposed		No
Expiration Dates of Collective Bargaining Agreements, First Date		Mar. 31, 2020
Expiration Dates of Collective-Bargaining Agreements, Last Date		Mar. 31, 2021
Southern Nevada Culinary and Bartenders Pension Plan [Member]
Multiemployer Plans [Line Items]
EIN		88-6016617
Plan Number		001
Pension Protection Zone Status	[1]		Green	Green
FIR/RP Status Pending /Implemented		No
Surcharge Imposed		No
Expiration Dates of Collective Bargaining Agreement		May 31, 2023
[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 Benef_5

Employee Retirement and Benefit Plans - Schedule of Contributions to Each Multiemployer Pension Plans (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Multiemployer Pension Plans [Member]
Multiemployer Plans [Line Items]
Total Contributions	$ 3,032	$ 2,947	$ 663
Multiemployer Pension Plans [Member] | Central Pension Fund of the IUOE and Participating Employers [Member]
Multiemployer Plans [Line Items]
Total Contributions	704	753	165
Multiemployer Pension Plans [Member] | Southern Nevada Culinary and Bartenders Pension Plan [Member]
Multiemployer Plans [Line Items]
Total Contributions	2,130	2,003	453
Multiemployer Pension Plans [Member] | Other Pension Plans [Member]
Multiemployer Plans [Line Items]
Total Contributions	198	191	45
Multiemployer benefit plans (excluding pension plans) [Member]
Multiemployer Plans [Line Items]
Total Contributions	8,761	7,813	1,693
Multiemployer benefit plans (excluding pension plans) [Member] | HEREIU Welfare Fund [Member]
Multiemployer Plans [Line Items]
Total Contributions	8,757	7,807	1,691
Multiemployer benefit plans (excluding pension plans) [Member] | All Other [Member]
Multiemployer Plans [Line Items]
Total Contributions	$ 4	$ 6	$ 2

Financial Instruments and Fai_3

Financial Instruments and Fair Value Measurements - Schedule of Fair Value Measurement Information about Long-term Debt (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Debt Instrument [Line Items]
Term loan	$ 772,000	$ 992,000
Senior Notes due 2026	375,000
Finance lease liabilities	12,463	7,127
Notes payable	6,369	1,111
Long-term Debt	1,138,871	971,043
Carrying Amount [Member]
Debt Instrument [Line Items]
Long-term Debt	1,165,832	1,000,238
Carrying Amount [Member] | Level 2 [Member]
Debt Instrument [Line Items]
Term loan	772,000	992,000
Senior Notes due 2026	375,000
Carrying Amount [Member] | Level 3 [Member]
Debt Instrument [Line Items]
Finance lease liabilities	12,463	7,127
Notes payable	6,369	1,111
Fair Value [Member]
Debt Instrument [Line Items]
Long-term Debt	1,196,888	960,538
Fair Value [Member] | Level 2 [Member]
Debt Instrument [Line Items]
Term loan	776,806	952,300
Senior Notes due 2026	401,250
Fair Value [Member] | Level 3 [Member]
Debt Instrument [Line Items]
Finance lease liabilities	12,463	7,127
Notes payable	$ 6,369	$ 1,111

Financial Instruments and Fai_4

Financial Instruments and Fair Value Measurements (Details Textual)	Jan. 14, 2019	Oct. 20, 2017	Nov. 30, 2017USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Derivative instrument, notional amount			$ 650,000,000
Derivative instrument, purchase price			$ 3,100,000
Derivative instrument, expiration date			Dec. 31, 2020
Finite-lived Gaming Licenses [Member] | Maryland [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Intangible Assets, Useful Life (Years)				15 years
Laughlin Acquisition [Member] | Trade Names [Member] | Minimum [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Royalty rate	0.75%
Laughlin Acquisition [Member] | Trade Names [Member] | Maximum [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Royalty rate	1.00%
ACEP Holdings [Member] | Minimum [Member] | Leasehold Interest [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Intangible Assets, 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, 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, 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, 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		0.110
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		0.145
Fair Value, Inputs, Level 3 [Member] | Minimum [Member] | Player and Customer Relationships [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Discount Rate				0.110
Fair Value, Inputs, Level 3 [Member] | Maximum [Member] | Player and Customer Relationships [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Discount Rate				0.140
Fair Value, Inputs, Level 3 [Member] | Laughlin Acquisition [Member] | Player and Customer Relationships [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Intangible Assets, Useful Life (Years)	2 years
Fair Value, Inputs, Level 3 [Member] | Laughlin Acquisition [Member] | Noncompete Agreements [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Intangible Assets, Useful Life (Years)	5 years
Fair Value, Inputs, Level 3 [Member] | ACEP Holdings [Member] | Player and Customer Relationships [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Intangible Assets, Useful Life (Years)		3 years
Fair Value, Inputs, Level 3 [Member] | American Acquisition [Member] | Minimum [Member] | Leasehold Interest [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Intangible Assets, Useful Life (Years)		3 years
Fair Value, Inputs, Level 3 [Member] | 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, Useful Life (Years)		3 years
Fair Value, Inputs, Level 3 [Member] | American Acquisition [Member] | Maximum [Member] | Leasehold Interest [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Intangible Assets, Useful Life (Years)		80 years
Fair Value, Inputs, Level 3 [Member] | 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, 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, notional amount				$ 650,000,000
Derivative instrument, purchase price				$ 3,100,000
Derivative instrument, expiration date				Dec. 31, 2020
Fair value liability				$ 0
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					$ 5,000,000

Leases (Details Textual)

Leases (Details Textual) $ in Millions	12 Months Ended
	Dec. 31, 2019USD ($)aParcelLease	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)
Lessor Lease Description [Line Items]
ROU asset write off	$ 9
Number of tavern leases | Lease	9
Rental revenue		$ 7.5	$ 1.3
Space Agreements [Member]
Lessor Lease Description [Line Items]
Operating lease rental expense		39	37.1
Related Party Leases [Member]
Lessor Lease Description [Line Items]
Operating lease rental expense		1.6	2
Other Operating Leases [Member]
Lessor Lease Description [Line Items]
Operating lease rental expense		$ 15.1	$ 13.4
Minimum [Member]
Lessor Lease Description [Line Items]
Lease remaining term of contract excluding land	1 year
Operating leases renewal term	1 year
Operating leases, termination period	60 days
Maximum [Member]
Lessor Lease Description [Line Items]
Lease remaining term of contract excluding land	28 years
Operating leases renewal term	15 years
Operating leases, termination period	1 year
Carson City [Member]
Lessor Lease Description [Line Items]
Acres of undeveloped land | a	4.5
Gold Town Casino [Member] | Nevada [Member]
Lessor Lease Description [Line Items]
Number of leased parcels of land | Parcel	4
Tavern Leases [Member]
Lessor Lease Description [Line Items]
ROU asset write off	$ 3
Rocky Gap State Park [Member] | Maryland DNR [Member]
Lessor Lease Description [Line Items]
Area of the Property | a	270
Laughlin Event Center [Member] | Nevada [Member]
Lessor Lease Description [Line Items]
Area of the Property | a	20

Components of Lease Expense (De

Components of Lease Expense (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)
Lease Cost [Abstract]
Operating lease cost	$ 46,515
Variable lease cost	17,184
Short-term lease cost	6,617
Total operating lease cost	70,316
Amortization of lease assets	2,389
Interest on lease liabilities	439
Total finance lease cost	$ 2,828

Summary of Supplemental Cash Fl

Summary of Supplemental Cash Flow Information Related to Leases (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$ 47,084
Operating cash flows from finance leases	429
Financing cash flows from finance leases	2,485	$ 1,039	$ 610
Right-of-use assets obtained in exchange for lease obligations:
Operating leases	97,790
Finance leases	$ 7,559

Summary of Supplemental Balance

Summary of Supplemental Balance Sheet Information Related to Leases (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Operating leases
Operating lease right-of-use assets, gross	$ 226,884
Accumulated amortization	(23,353)
Operating lease right-of-use assets, net	203,531
Current portion of operating leases	33,883
Non-current operating leases	184,301
Total operating lease liabilities	218,184
Finance leases
Property and equipment, gross	19,920
Accumulated depreciation	(3,787)
Property and equipment, net	16,133
Current portion of finance leases, net	3,662
Noncurrent finance leases, net	8,801
Total finance lease liabilities	$ 12,463	$ 7,127

Summary of Additional Informati

Summary of Additional Information Related to Leases (Details)	Dec. 31, 2019
Weighted Average Remaining Lease Term
Operating leases	8 years 10 months 24 days
Finance leases	7 years
Weighted Average Discount Rate
Operating leases	6.00%
Finance leases	6.50%

Summary of Maturities of Lease

Summary of Maturities of Lease Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Operating
2020	$ 45,171
2021	43,653
2022	37,218
2023	31,540
2024	30,490
Thereafter	101,441
Total lease payments	289,513
Less: interest	(71,329)
Operating lease liability	218,184
Finance
2020	4,442
2021	3,953
2022	2,617
2023	529
2024	227
Thereafter	3,828
Total lease payments	15,596
Less: interest	(3,133)
Finance lease liabilities	12,463	$ 7,127
Leases Liabilities
2020	49,613
2021	47,606
2022	39,835
2023	32,069
2024	30,717
Thereafter	105,269
Total lease payments	305,109
Less: interest	(74,462)
Present value of lease liabilities	$ 230,647

Summary of Minimum and Continge

Summary of Minimum and Contingent Operating Lease Income (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)
Leases [Abstract]
Minimum rental income	$ 7,479
Contingent rental income	1,527
Total rental income	$ 9,006

Summary of Future Minimum Renta

Summary of Future Minimum Rental Payments to be Received Under Operating Leases (Detail) $ in Thousands	Dec. 31, 2019USD ($)
Operating Leases
Remaining 2020	$ 4,261
2021	3,280
2023	2,433
2024	1,763
2025	826
Thereafter	1,720
Total future minimum rentals	$ 14,283

Summary of Maturities of Leas_2

Summary of Maturities of Lease Liabilities Prior to Adoption of Topic 842 (Details) $ in Thousands	Dec. 31, 2018USD ($)
Operating Leases
2019	$ 55,859
2020	27,453
2021	23,041
2022	19,582
2023	16,115
Thereafter	103,436
Total minimum lease payments	245,486
Finance Leases
2019	1,817
2020	2,023
2021	1,405
2022	306
2023	253
Thereafter	7,644
Total minimum lease payments	13,448
Less: interest	(6,321)
Present value of lease liabilities	7,127
Operating and Finance Leases Total
2019	57,676
2020	29,476
2021	24,446
2022	19,888
2023	16,368
Thereafter	111,080
Total minimum lease payments	258,934
Less: interest	(6,321)
Present value of lease liabilities	$ 252,613

Commitments and Contingencies (

Commitments and Contingencies (Details Textual) $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)Employee	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)
Commitments And Contingencies [Line Items]
Other Operating Expenses	$ 21,333	$ 15,332	$ 7,176
Mr. Sartini [Member]
Commitments And Contingencies [Line Items]
Liability Contingency, Estimated Severance Payments	5,700
Stephen Arcana [Member]
Commitments And Contingencies [Line Items]
Liability Contingency, Estimated Severance Payments	3,100
Charles H. Protell [Member]
Commitments And Contingencies [Line Items]
Liability Contingency, Estimated Severance Payments	2,500
Sean T. Higgins [Member]
Commitments And Contingencies [Line Items]
Liability Contingency, Estimated Severance Payments	1,600
Blake L. Sartini II [Member]
Commitments And Contingencies [Line Items]
Liability Contingency, Estimated Severance Payments	$ 900
Collective Bargaining Agreements [Member]
Commitments And Contingencies [Line Items]
Number of employees | Employee	8,000
Number of employees covered under the plan | Employee	2,000
Agreement expiration period	2018
Gaming [Member]
Commitments And Contingencies [Line Items]
Gaming Expenses	$ 334,941	311,657	259,579
Participation and Revenue Share Agreements [Member] | Gaming [Member]
Commitments And Contingencies [Line Items]
Gaming Expenses	158,600	147,700	143,300
Participation and Revenue Share Agreements [Member] | Related Party Transaction, Revenue Share and Participation Agreement [Member] | Gaming [Member]
Commitments And Contingencies [Line Items]
Gaming Expenses	900	900	1,000
Revenue Share Agreements [Member]
Commitments And Contingencies [Line Items]
Other Operating Expenses	$ 1,500	$ 1,400	$ 1,400

Related Party Transactions (Det

Related Party Transactions (Details Textual) - USD ($)	1 Months Ended	3 Months Ended												12 Months Ended
	Nov. 30, 2018	Dec. 31, 2019		Sep. 30, 2019	[1]	Jun. 30, 2019	Mar. 31, 2019	[2]	Dec. 31, 2018		Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Related Party Transaction [Line Items]
Net revenues		$ 242,134,000	[1]	$ 243,314,000		$ 248,070,000	$ 239,892,000		$ 210,125,000	[1]	$ 210,337,000	$ 216,543,000	$ 214,789,000	$ 973,410,000	$ 851,794,000	$ 507,138,000
Mr. Sartini [Member]
Related Party Transaction [Line Items]
Due to related parties		0							100,000					0	100,000
Reimbursement expense paid														600,000	600,000	200,000
Executive Vice President [Member]
Related Party Transaction [Line Items]
Due to related parties		0							0					0	0
Net revenues														$ 1,000,000	$ 1,000,000	$ 1,100,000
Type of Revenue [Extensible List]														us-gaap:CasinoMember	us-gaap:CasinoMember	us-gaap:CasinoMember
Gaming Expenses														$ 900,000	$ 900,000	$ 1,000,000
Type of Cost, Good or Service [Extensible List]														us-gaap:CasinoMember	us-gaap:CasinoMember	us-gaap:CasinoMember
Due from related parties									0						$ 0
Lyle A. Berman [Member]
Related Party Transaction [Line Items]
Annual director fees															200,000
Consulting agreement expiry date														Jul. 31, 2018
Lyle A. Berman [Member] | Maximum [Member]
Related Party Transaction [Line Items]
Consulting agreement expenses, related party															100,000	$ 200,000
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														Dec. 31, 2030
Related party transaction, due from (to) related party		0							0					$ 0	0
Office Headquarters [Member] | Mr. Sartini [Member]
Related Party Transaction [Line Items]
Related party transaction, amounts of transaction														1,300,000	1,300,000	1,200,000
Due to related parties		0							0					0	0
Related party transaction, due from (to) related party		$ 0							0					0	0
Office Headquarters Lease [Member] | Mr. Sartini [Member] | Maximum [Member]
Related Party Transaction [Line Items]
Rental income for sublet portion														$ 100,000	100,000	100,000
Office Space Lease [Member]
Related Party Transaction [Line Items]
Lease expiration date														Dec. 31, 2030
Office Space Lease [Member] | Mr. Sartini [Member]
Related Party Transaction [Line Items]
Percentage of counterparty ownership by related party	33.00%
Related party transaction, amounts of transaction	$ 300,000
Office Space Lease [Member] | Mr. Sartini's Immediate Family Members [Member]
Related Party Transaction [Line Items]
Percentage of counterparty ownership by related party	5.00%
Office Space Lease [Member] | Mr. Arcana [Member]
Related Party Transaction [Line Items]
Percentage of counterparty ownership by related party	3.00%
Tavern Leases [Member] | Mr. Sartini [Member]
Related Party Transaction [Line Items]
Related party transaction, amounts of transaction														$ 200,000	400,000	$ 900,000
Due to related parties									0						0
Related party transaction, due from (to) related party									$ 0						$ 0
[1]	For all four quarters of 2019 and the third and fourth quarters of 2018, 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 number of potential common share equivalents was 1,048, 740, 730 and 1,168 for the first, second, third and fourth quarters of 2019, respectively. The number of potential common share equivalents was 1,870 and 1,028 for the third and fourth quarters of 2018, respectively.
[2]	Results included the operating results of the Laughlin Entities from January 14, 2019, following the completion of the Laughlin Acquisition.

Segment Information (Details Te

Segment Information (Details Textual)	12 Months Ended
	Dec. 31, 2019Segment
Segment Reporting [Abstract]
Number of reportable operating segments	2

Schedule of Segment Reporting I

Schedule of Segment Reporting Information (Details) - USD ($) $ in Thousands		3 Months Ended												12 Months Ended
		Dec. 31, 2019		Sep. 30, 2019	[1]	Jun. 30, 2019	Mar. 31, 2019	[2]	Dec. 31, 2018		Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018		Dec. 31, 2017
Revenues
Total revenues		$ 242,134	[1]	$ 243,314		$ 248,070	$ 239,892		$ 210,125	[1]	$ 210,337	$ 216,543	$ 214,789	$ 973,410	$ 851,794		$ 507,138
Net income (loss)		(7,672)	[1]	$ (9,447)		$ (14,408)	$ (8,018)		(25,314)	[1]	$ (3,124)	$ 3,594	$ 3,930	(39,545)	(20,914)		2,084
Depreciation and amortization														116,592	94,456		40,786
Preopening and related expenses	[3]													4,548
Preopening expenses														1,934	1,171	[3]	1,632	[3]
Acquisition and severance expenses														3,488	3,740		6,183
Asset disposal and other writedowns														1,309
Loss on disposal of property and equipment														919	3,336		441
Share-based compensation														10,124	9,988		8,754
Other, net														2,216	1,088
Other operating, net																	1,460
Gain on contingent consideration																	(1,719)
Interest expense, net														74,220	64,028		19,598
Loss on extinguishment of debt														9,150			1,708
Loss on extinguishment and modification of debt														9,150			1,708
Change in fair value of derivative														4,168	(1,786)		(178)
Income tax (benefit) provision														(1,876)	9,639		(7,921)
Adjusted EBITDA														184,394	164,746		72,828
Assets		1,740,917							1,366,569					1,740,917	1,366,569
Capital expenditures														107,267	68,175		29,463
Gaming [Member]
Revenues
Total revenues														578,803	525,176		381,396
Food and beverage [Member]
Revenues
Total revenues														202,933	170,453		81,304
Rooms [Member]
Revenues
Total revenues														132,193	106,805		24,163
Other [Member]
Revenues
Total revenues														59,481	49,360		20,275
Operating Segments [Member] | Casinos [Member]
Revenues
Total revenues														615,401	513,949		179,049
Net income (loss)														80,179	82,556		30,351
Depreciation and amortization														92,918	72,242		19,544
Preopening and related expenses	[3]													2,723
Preopening expenses	[3]														170
Acquisition and severance expenses														575	289		636
Asset disposal and other writedowns														1,124
Loss on disposal of property and equipment															2,893		17
Share-based compensation														11	37
Other, net														405	188
Other operating, net																	361
Interest expense, net														581	110		(17)
Adjusted EBITDA														178,516	158,485		50,892
Assets		1,204,574							1,006,292					1,204,574	1,006,292
Capital expenditures														83,382	45,634		9,665
Operating Segments [Member] | Casinos [Member] | Gaming [Member]
Revenues
Total revenues														284,027	246,623		109,097
Operating Segments [Member] | Casinos [Member] | Food and beverage [Member]
Revenues
Total revenues														148,970	119,636		34,373
Operating Segments [Member] | Casinos [Member] | Rooms [Member]
Revenues
Total revenues														132,193	106,805		24,163
Operating Segments [Member] | Casinos [Member] | Other [Member]
Revenues
Total revenues														50,211	40,885		11,416
Operating Segments [Member] | Distributed Gaming [Member]
Revenues
Total revenues														357,239	337,067		327,506
Net income (loss)														28,365	25,870		29,210
Depreciation and amortization														22,035	20,604		19,601
Preopening and related expenses	[3]													1,482
Preopening expenses	[3]														365		1,234
Acquisition and severance expenses														35	38
Asset disposal and other writedowns														(200)
Loss on disposal of property and equipment															443		414
Share-based compensation														5	3
Other, net														52	408
Other operating, net																	(240)
Gain on contingent consideration																	(1,719)
Interest expense, net														73	93		390
Adjusted EBITDA														51,847	47,824		48,890
Assets		482,294							299,697					482,294	299,697
Capital expenditures														19,185	15,942		18,011
Operating Segments [Member] | Distributed Gaming [Member] | Gaming [Member]
Revenues
Total revenues														294,776	278,553		272,299
Operating Segments [Member] | Distributed Gaming [Member] | Food and beverage [Member]
Revenues
Total revenues														53,963	50,817		46,931
Operating Segments [Member] | Distributed Gaming [Member] | Other [Member]
Revenues
Total revenues														8,500	7,697		8,276
Corporate and Other [Member]
Revenues
Total revenues														770	778		583
Net income (loss)														(148,089)	(129,340)		(57,477)
Depreciation and amortization														1,639	1,610		1,641
Preopening and related expenses	[3]													343
Preopening expenses	[3]														636		398
Acquisition and severance expenses														2,878	3,413		5,547
Asset disposal and other writedowns														385
Loss on disposal of property and equipment																	10
Share-based compensation														10,108	9,948		8,754
Other, net														1,759	492
Other operating, net																	1,339
Interest expense, net														73,566	63,825		19,225
Loss on extinguishment of debt																	1,708
Loss on extinguishment and modification of debt														9,150
Change in fair value of derivative														4,168	(1,786)		(178)
Income tax (benefit) provision														(1,876)	9,639		(7,921)
Adjusted EBITDA														(45,969)	(41,563)		(26,954)
Assets		$ 54,049							$ 60,580					54,049	60,580
Capital expenditures														4,700	6,599		1,787
Corporate and Other [Member] | Other [Member]
Revenues
Total revenues														$ 770	$ 778		$ 583
[1]	For all four quarters of 2019 and the third and fourth quarters of 2018, 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 number of potential common share equivalents was 1,048, 740, 730 and 1,168 for the first, second, third and fourth quarters of 2019, respectively. The number of potential common share equivalents was 1,870 and 1,028 for the third and fourth quarters of 2018, respectively.
[2]	Results included the operating results of the Laughlin Entities from January 14, 2019, following the completion of the Laughlin Acquisition.
[3]	Preopening and related expenses include rent, organizational costs, non-capital costs associated with the opening of tavern and casino locations, and expenses related to The Strat rebranding and the launch of the True Rewards loyalty program.

Schedule of Segment Reporting_2

Schedule of Segment Reporting Information (Parenthetical) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Casinos [Member]
Segment Reporting Information [Line Items]
Non-cash purchases of property and equipment	$ 19.1	$ 8.8	$ 1.8
Distributed Gaming [Member]
Segment Reporting Information [Line Items]
Non-cash purchases of property and equipment	$ 3.6	$ 3.5	$ 2.6

Selected Quarterly Financial _3

Selected Quarterly Financial Information (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended															12 Months Ended
	Dec. 31, 2019	[1]	Sep. 30, 2019	[1]	Jun. 30, 2019	Mar. 31, 2019	[2]	Dec. 31, 2018	[1]	Sep. 30, 2018		Jun. 30, 2018		Mar. 31, 2018		Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Quarterly Financial Information Disclosure [Abstract]
Net revenues	$ 242,134		$ 243,314		$ 248,070	$ 239,892		$ 210,125		$ 210,337		$ 216,543		$ 214,789		$ 973,410	$ 851,794	$ 507,138
Income from operations	10,500		9,881		14,022	11,714		5,468		9,723		19,095		16,681		46,117	50,967	15,291
Net income (loss)	$ (7,672)		$ (9,447)		$ (14,408)	$ (8,018)		$ (25,314)		$ (3,124)		$ 3,594		$ 3,930		$ (39,545)	$ (20,914)	$ 2,084
Basic income (loss) per share	$ (0.28)		$ (0.34)		$ (0.52)	$ (0.29)		$ (0.90)		$ (0.11)		$ 0.13		$ 0.14		$ (1.43)	$ (0.76)	$ 0.09
Diluted income (loss) per share	$ (0.28)		$ (0.34)		$ (0.52)	$ (0.29)		$ (0.90)		$ (0.11)	[1]	$ 0.12	[1]	$ 0.13	[1]	$ (1.43)	$ (0.76)	$ 0.08
[1]	For all four quarters of 2019 and the third and fourth quarters of 2018, 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 number of potential common share equivalents was 1,048, 740, 730 and 1,168 for the first, second, third and fourth quarters of 2019, respectively. The number of potential common share equivalents was 1,870 and 1,028 for the third and fourth quarters of 2018, respectively.
[2]	Results included the operating results of the Laughlin Entities from January 14, 2019, following the completion of the Laughlin Acquisition.

Selected Quarterly Financial _4

Selected Quarterly Financial Information (Parenthetical) (Details) - shares shares in Thousands	3 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018
Quarterly Financial Information Disclosure [Abstract]
Anti-dilutive potential common share equivalents	1,168	730	740	1,048	1,028	1,870

Schedule II - Valuation and Q_3

Schedule II - Valuation and Qualifying Accounts (Details) - Valuation Allowance of Deferred Tax Assets [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Balance at Beginning of Period	$ 23,276	$ 6,983	$ 18,109
Increase	13,376	16,293
Decrease			(11,126)
Balance at End of Period	$ 36,652	$ 23,276	$ 6,983