Tropicana Entertainment Inactive 10-K25 Feb 142013 FY Annual reportFinancial data

Company Profile

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
In Millions, except Share data, unless otherwise specified	Dec. 31, 2013	Feb. 21, 2014	Jun. 30, 2013
Document and Entity Information [Abstract]	'	'	'
Entity Registrant Name	'Tropicana Entertainment Inc.	'	'
Entity Central Index Key	'0001476246	'	'
Current Fiscal Year End Date	'--12-31	'	'
Entity Filer Category	'Accelerated Filer	'	'
Document Type	'10-K	'	'
Document Period End Date	31-Dec-13	'	'
Document Fiscal Year Focus	'2013	'	'
Document Fiscal Period Focus	'FY	'	'
Amendment Flag	'false	'	'
Entity Common Stock, Shares Outstanding	'	26,312,500	'
Entity Well-known Seasoned Issuer	'No	'	'
Entity Voluntary Filer	'No	'	'
Entity Current Reporting status	'No	'	'
Entity Public Float	'	'	$109.90

BALANCE_SHEETS

BALANCE SHEETS (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Current assets:	'	'
Cash and cash equivalents	$356,755	$240,381
Restricted cash	30,856	15,322
Receivables, net	28,786	27,813
Inventories	4,435	4,593
Prepaid expenses and other assets	11,243	10,032
Assets held for sale	9,249	10,380
Total current assets	441,324	308,521
Property and equipment, net	460,745	448,424
Goodwill	24,928	24,928
Intangible assets, net	67,014	67,945
Investments	33,640	34,799
Other assets, net	15,970	16,283
Total assets	1,043,621	900,900
Current liabilities:	'	'
Current portion of long-term debt	3,000	1,795
Liabilities of Assets Held-for-sale	1,648	2,439
Accounts payable	38,865	39,532
Accrued expenses and other current liabilities	64,355	64,899
Total current liabilities	107,868	108,665
Long-term debt, net	294,771	168,959
Other long-term liabilities	7,198	7,686
Deferred tax liabilities	19,659	19,568
Total liabilities	429,496	304,878
Commitments and contingencies	'	'
Shareholders' equity:	'	'
Tropicana Entertainment Inc. preferred stock at $0.01 par value; 10,000,000 shares authorized, no shares issued	0	0
Tropicana Entertainment Inc. common stock at $0.01 par value; 100,000,000 shares authorized, 26,312,500 shares issued and outstanding at December 31, 2013 and 2012	263	263
Additional paid-in capital	600,359	600,359
Accumulated deficit	13,503	-4,600
Total shareholders' equity	614,125	596,022
Total liabilities and shareholders' equity	$1,043,621	$900,900

BALANCE_SHEETS_Parentheticals

BALANCE SHEETS (Parentheticals) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Shareholders' equity:	'	'
Common stock, par value (in dollars per share)	$0.01	'
Common stock, shares authorized	100,000,000	'
Common stock, shares issued	26,312,500	'
Preferred stock, par value (in dollars per share)	$0.01	'
Preferred stock, shares authorized	10,000,000	'
Successor	'	'
Shareholders' equity:	'	'
Common stock, par value (in dollars per share)	$0.01	$0.01
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	26,312,500	26,312,500
Common stock, shares outstanding	26,312,500	26,312,500
Preferred stock, par value (in dollars per share)	$0.01	$0.01
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	0	0

STATEMENTS_OF_OPERATIONS

STATEMENTS OF OPERATIONS (USD $)	12 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Revenues:	'	'	'
Casino	$439,929	$479,300	$488,935
Room	88,277	89,815	99,941
Food and beverage	75,847	80,644	84,500
Other	22,058	23,190	22,814
Gross revenues	626,111	672,949	696,190
Less promotional allowances	-68,444	-79,591	-96,156
Net revenues	557,667	593,358	600,034
Operating costs and expenses:	'	'	'
Casino	198,219	214,589	237,327
Room	32,160	32,823	29,797
Food and beverage	37,660	36,618	35,691
Other	15,700	16,149	12,265
Marketing, advertising and promotions	39,844	38,392	32,406
General and administrative expense	99,584	115,010	120,004
Maintenance and utilities	56,699	57,125	61,328
Depreciation and amortization	34,551	32,077	31,553
Impairment charges, other write-downs and recoveries	487	-2,430	216
Total operating costs and expenses	514,904	540,353	560,587
Operating income (loss)	42,763	53,005	39,447
Other income (expense):	'	'	'
Interest expense	-14,331	-17,161	-32,401
Interest income	846	777	878
Loss on debt retirement	-4,897	-12,847	-2,385
Total other income (expense)	-18,382	-29,231	-33,908
Income (loss) from continuing operations before income taxes	24,381	23,774	5,539
Income tax benefit (expense)	-2,534	-2,864	-4,220
Income (Loss) from Continuing Operations Attributable to Parent	21,847	20,910	1,319
Income (loss) from discontinued operations, net	-3,744	-1,813	-4,151
Net income (loss)	$18,103	$19,097	($2,832)
Basic and diluted income (loss) per common share attributable to Tropicana Entertainment Inc.:	'	'	'
Income (loss) from continuing operations (in dollars per share)	$0.83	$0.79	$0.05
Income (loss) from discontinued operations, net (in dollars per share)	($0.14)	($0.06)	($0.16)
Net income (loss) (in dollars per share)	$0.69	$0.73	($0.11)
Weighted-average common shares outstanding:	'	'	'
Basic and diluted (in shares)	26,313	26,313	26,313

STATEMENTS_OF_CHANGES_IN_SHARE

STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY/MEMBERS' EQUITY (DEFICIT) (USD $)	Total	Total Shareholders' Equity	Common Stock	Additional Paid-in Capital	Retained earnings (Accumulated Deficit)
In Thousands, unless otherwise specified	Total	Total Shareholders' Equity	Common Stock	Additional Paid-in Capital	Retained earnings (Accumulated Deficit)
Balance at Dec. 31, 2010	'	$585,397	$263	$605,999	($20,865)
Increase (Decrease) in Stockholders' Equity [Roll Forward]	'	'	'	'	'
Net income (loss)	-2,832	-2,832	0	0	-2,832
Balance at Dec. 31, 2011	'	582,565	263	605,999	-23,697
Increase (Decrease) in Stockholders' Equity [Roll Forward]	'	'	'	'	'
Favorable lease adjustment	'	5,640	0	-5,640	0
Net income (loss)	19,097	19,097	0	0	19,097
Balance at Dec. 31, 2012	596,022	596,022	263	600,359	-4,600
Increase (Decrease) in Stockholders' Equity [Roll Forward]	'	'	'	'	'
Net income (loss)	18,103	18,103	0	0	18,103
Balance at Dec. 31, 2013	$614,125	$614,125	$263	$600,359	$13,503

STATEMENTS_OF_CASH_FLOWS

STATEMENTS OF CASH FLOWS (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Cash flows from operating activities:	'	'	'
Net income (loss)	$18,103	$19,097	($2,832)
Adjustments to reconcile net income (loss), including noncontrolling interest, to net cash provided by operating activities:	'	'	'
Gain from disposal of discontinued operations, net	0	0	-1,007
Loss on debt retirement	4,897	12,847	2,385
Gain on insurance recoveries	0	-4,318	0
Impairment of discontinued operations	2,611	0	5,139
Depreciation and amortization (including discontinued operations)	34,668	32,436	32,373
Amortization of debt discount and debt issuance costs	1,255	3,302	12,765
Impairment charges and other write-downs (including discontinued operations)	3,098	1,892	5,826
Operating activities, Insurance proceeds	0	731	0
Deferred income tax	91	91	-23
Changes in current assets and current liabilities:	'	'	'
Receivables, net	-500	10,527	-3,981
Inventories, prepaids and other assets	-945	-522	1,256
Accrued interest	1,164	0	0
Accounts payable, accrued expenses and other liabilities	-740	-9,618	-9,720
Other	2,674	4,610	6,403
Net cash provided by operating activities	63,765	71,075	43,445
Cash flows from investing activities:	'	'	'
Additions of property and equipment	-57,274	-44,450	-34,040
Restricted cash for acquisition	-15,008	0	0
Insurance proceeds	700	2,052	2,500
Proceeds from sale of discontinued operations	0	0	2,731
Other	4,980	2,877	3,133
Net cash provided by (used in) investing activities	-66,602	-39,521	-25,676
Cash flows from financing activities:	'	'	'
Proceeds from issuance of debt	298,500	171,500	0
Payment on early retirement of debt	0	-2,048	-500
Payments on debt	-174,527	-105,054	-26,338
Restricted cash	-526	290	2,882
Payment of financing costs	-4,377	-3,324	0
Net cash provided by (used in) financing activities	119,070	61,364	-23,956
Net increase (decrease) in cash and cash equivalents	116,233	92,918	-6,187
Decrease (increase) in cash and cash equivalents related to assets held for sale	141	250	2,564
Cash and cash equivalents, beginning of period	240,381	147,213	150,836
Cash and cash equivalents, end of period	356,755	240,381	147,213
Supplemental cash flow disclosure (including discontinued operations):	'	'	'
Cash paid for interest	11,947	13,823	19,637
Cash paid for income taxes	3,702	5,500	2,665
Supplemental disclosure of non-cash items:	'	'	'
Capital expenditures included in accrued expenses and other current liabilities	$1,631	$4,556	$0

BASIS_OF_PRESENTATION_AND_ORGA

BASIS OF PRESENTATION AND ORGANIZATION	12 Months Ended
	Dec. 31, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
ORGANIZATION AND BACKGROUND	'
	ORGANIZATION
	Organization
	Tropicana Entertainment Inc. (the "Company," "TEI," "we," "us," or "our"), a Delaware corporation, is an owner and operator of regional casino and entertainment properties located in the United States and one casino resort development located on the island of Aruba. The Company's United States properties include two casinos in Nevada and one casino in each of Indiana, Louisiana, Mississippi and New Jersey. The Company views each property as an operating segment which it aggregates by region in order to present its reportable segments: (i) East, (ii) Central, (iii) West and (iv) South and other. The current operations of the Company, by region, include the following:

	•	East—Tropicana Casino and Resort, Atlantic City ("Tropicana AC") located in Atlantic City, New Jersey;

	•	Central—Tropicana Evansville ("Tropicana Evansville") located in Evansville, Indiana;

	•	West—Tropicana Laughlin Hotel and Casino ("Tropicana Laughlin") located in Laughlin, Nevada; and MontBleu Casino Resort & Spa ("MontBleu") located in Lake Tahoe, Nevada; and

	•	South and other—Belle of Baton Rouge ("Belle of Baton Rouge") located in Baton Rouge, Louisiana; Trop Casino Greenville ("Tropicana Greenville") located in Greenville, Mississippi and Tropicana Aruba Resort & Casino ("Tropicana Aruba") located in Noord, Aruba.
	In addition, the Company owns River Palms Hotel and Casino ("River Palms") located in Laughlin, Nevada, which is presented as discontinued operations in the accompanying consolidated statements of operations while the assets and liabilities are presented as held for sale in the accompanying consolidated balance sheets as a result of the asset purchase agreement entered into in April 2013. As discussed in Note 16, in October 2013, the Company notified the buyers that it had elected to terminate the agreement to sell River Palms, effective immediately, pursuant to the terms of the agreement. The Company is actively marketing this property for sale and continues to classify River Palms as an asset held for sale.
	In March 2011, Columbia Properties Vicksburg, LLC ("CP Vicksburg"), a wholly owned subsidiary of the Company, sold substantially all the assets and certain liabilities associated with the operation of Horizon Vicksburg Casino ("Horizon Vicksburg") in Vicksburg, Mississippi. Horizon Vicksburg is presented as discontinued operations in the accompanying consolidated statements of operations for the year ended December 31, 2011.
	In April 2012, the Bayou Caddy's Jubilee Casino ("Jubilee") riverboat facility was closed and its operations were consolidated into Trop Casino Greenville as part of a project to expand and rebrand that property. The grand opening of Trop Casino Greenville occurred in May 2012. Because the Company is continuing operations within the Greenville market by combining the operations into one facility, Jubilee is not presented as discontinued operations in the accompanying financial statements.
	In August 2013, a wholly-owned subsidiary of the Company entered into an agreement to purchase Lumiére Place Casino, HoteLumiére, the Four Seasons Hotel St. Louis and related excess land parcels in St. Louis, Missouri (collectively, "Lumiére") for $260.0 million in cash, subject to adjustments. The transaction is subject to various conditions, including, among others, regulatory approvals from the Missouri Gaming Commission and the U.S. Federal Trade Commission (the “FTC”). FTC approval was received in January 2014. The transaction is expected to close in early 2014, although the Company can make no assurances that the conditions will be satisfied or that the sale will be consummated in a timely manner, if at all.
	Background
	The Company was formed on May 11, 2009 to acquire certain assets of Tropicana Entertainment Holdings, LLC ("TEH"), and certain of its subsidiaries pursuant to their plan of reorganization under Chapter 11 of Title 11 of the United States Code (the "Bankruptcy Code"). The Company also acquired CP Vicksburg, JMBS Casino, LLC ("JMBS Casino") and CP Laughlin Realty, LLC (" CP Laughlin Realty", collectively with CP Vicksburg and JMBS Casino, the "Affiliate Guarantors"), all of which were part of the same plan of reorganization (the "Plan") as TEH (collectively, the "Predecessors"). In addition, the Company acquired certain assets of Adamar of New Jersey, Inc. ("Adamar"), an unconsolidated subsidiary of TEH, pursuant to an amended and restated asset purchase agreement, including Tropicana AC. The reorganization of the Predecessors and the acquisition of Tropicana AC (together, the "Restructuring Transactions") were consummated and became effective on March 8, 2010 (the "Effective Date"), at which time the Company acquired Adamar and several of the Predecessors' gaming properties and related assets. Adamar was not a party to the Predecessors' bankruptcy. Prior to March 8, 2010, the Company conducted no business, other than in connection with the reorganization of the Predecessors and the acquisition of Tropicana AC, and had no material assets or liabilities.
	Pursuant to the Plan, on the Effective Date, a series of restructuring transactions were consummated through which the Company acquired the Predecessors in exchange for (i) the issuance of 12,098,053 shares of the Company's common stock, $0.01 par value per share ("Common Stock"), and warrants to purchase an additional 3,750,000 shares of Common Stock (the "Ordinary Warrants") in accordance with the Plan and (ii) the entering into new debt in accordance with the Plan, which included the issuance to certain lenders of warrants to purchase an additional 1,312,500 shares of the Company's Common Stock at $0.01 per share (the "Penny Warrants"). As a result of the reorganization the Company also applied fresh-start reporting. Additionally, on the Effective Date, certain subsidiaries of the Company acquired Tropicana AC, and the lenders under the TEH senior secured credit facility each received their pro rata share of 12,901,947 shares of the Company's Common Stock in exchange for their credit bid of $200.0 million (the "Credit Bid"). As a result, on the Effective Date, Carl C. Icahn, Chairman of the Company's Board of Directors, became the beneficial owner of approximately 47.5% of the Company's Common Stock. Since March 8, 2010, Mr. Icahn has increased his beneficial ownership to approximately 67.9% of the Company's Common Stock.
	On August 31, 2010, the Company through a subsidiary, purchased Tropicana Entertainment Cayman Holdings Co. Ltd., formerly known as Icahn Fund Sub 1D Ltd. ("Cayman Company"), for a total purchase price of $12.0 million, of which approximately $10.3 million was allocated to intangible assets relating to a favorable land lease arrangement. Cayman Company was an entity controlled by Carl C. Icahn. The Company indirectly acquired Cayman Company's wholly owned subsidiary Abura Development Corp. VBA, a limited liability company created and existing under the laws of Aruba, Netherlands Antilles, which owns The Aruban Resort & Casino at Eagle Beach, an approximately 361-unit timeshare casino resort in Aruba, including the unsold fractional timeshares attached to such property, a temporary casino opened in December 2011, and an unfinished permanent casino structure. The Company renamed the property Tropicana Aruba Resort & Casino. In accordance with Accounting Standards Codification ("ASC") Topic 805, Business Combinations ("ASC 805"), the purchase price was allocated to the fair values of the assets acquired and liabilities assumed which were determined by the Company's management after input from an independent third party valuation expert.
	On October 28, 2010, immediately following Mississippi Gaming Commission approval, the Company elected to effect a merger which resulted in the purchase of the minority interests in Greenville Riverboat, LLC, the Company's subsidiary that owns Tropicana Greenville (formerly Lighthouse Point). The minority owner received $2.5 million in January 2011, and exercised its appraisal rights requesting an additional $3.2 million as payment for its minority interest. The minority owner also asserted certain cross claims against Tropicana Greenville in the appraisal proceedings for additional distributions. In December 2012 a Special Master appointed by the court submitted a business valuation report to the court appraising the minority interest at approximately $2.6 million. The Company filed exceptions seeking a further reduction to approximately $2.3 million. In June 2013, the parties agreed to and executed a settlement pursuant to which the Company paid an additional $80,000 to the minority owner in exchange for a full release and dismissal of all claims. The case was subsequently dismissed by the Court.
	On December 1, 2010, the Company, through CP Vicksburg, entered into an Asset Purchase Agreement (the "Asset Purchase Agreement") with Delta Investments & Development, LLC ("Delta") pursuant to which it agreed to sell substantially all of the assets associated with the operation of Horizon Vicksburg in exchange for $3.25 million in cash and the assumption by Delta of certain liabilities associated with Horizon Vicksburg. The transaction closed in March 2011, resulting in a gain of $1.0 million, which is included in the loss from discontinued operations in the accompanying consolidated statements of operations for the year ended December 31, 2011.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

12 Months Ended

Dec. 31, 2013

Accounting Policies [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Principles of Consolidation

The accompanying financial statements include the Company and its majority-owned subsidiaries. All intercompany balances and transactions have been eliminated in consolidation.

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 of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates incorporated in the Company's financial statements include the estimated useful lives for depreciable and amortizable assets, the estimated allowance for doubtful accounts receivable, the estimated valuation allowance for deferred tax assets, certain tax liabilities, estimated cash flows in assessing the impairment of long-lived assets, intangible assets, Casino Reinvestment Development Authority (the "CRDA") investments, fair values of acquired assets and liabilities, self-insured liability reserves, customer loyalty program reserves, contingencies, litigation, claims, assessments and loss contingencies. Actual results could differ from these estimates. At December 31, 2012 the Company estimated bonus accruals to be paid out in 2013. Actual payments of bonuses occurred in March 2013 and resulted in a reduction of the bonus accrual of $0.6 million. The impact of this change in accounting estimate is an increase of $0.6 million to operating income for the year ended December 31, 2013. At December 31, 2011 the Company estimated bonus accruals to be paid out in 2012. Actual payments of bonuses occurred in April 2012 and resulted in a reduction of the bonus accrual of $1.2 million. The impact of this change in accounting estimate is an increase of $1.2 million to operating income for the year ended December 31, 2012.

Business Combinations

The Company accounts for business combinations in accordance with guidance related to business combinations using the purchase method of accounting for business combinations, which requires that the assets acquired and liabilities assumed be recorded on the date of acquisition at their respective fair value and the identification and recognition of intangible assets separately from goodwill. Additionally, the guidance requires, among other things, the buyer to: (1) expense acquisition-related costs; (2) recognize assets or liabilities assumed arising from contractual contingencies on the acquisition date using acquisition-date fair values; (3) recognize goodwill as the excess of the consideration transferred plus the fair value of any noncontrolling interest over the acquisition-date fair value of net assets acquired; (4) recognize on the acquisition date any contingent consideration using acquisition-date fair values (i.e., fair value earn-outs in the initial accounting for the acquisition); and (5) eliminate the recognition of liabilities for restructuring costs expected to be incurred as a result of the business combination. In addition, if the buyer determines that some or all of its previously booked deferred tax valuation allowance is no longer needed as a result of the business combination, the guidance requires that the reduction or elimination of the valuation allowance be accounted as a reduction of income tax expense.

Cash and Cash Equivalents

Cash and cash equivalents include cash, cash on hand in the casino cages, certificates of deposit, money market funds and other highly liquid investments with original maturities of three months or less.

Restricted Cash

Restricted cash consisted primarily of funds invested in money market funds. At December 31, 2013 and 2012, $9.7 million, was restricted by the United States Bankruptcy Court for the District of Delaware ("Bankruptcy Court") in connection with the reorganization of the Predecessors for the purpose of satisfying liabilities related to professional services incurred in connection with the Restructuring Transactions, and $6.2 million and $5.7 million, respectively, was restricted to collateralize letters of credit. In addition, at December 31, 2013, $15.0 million was held in escrow in connection with the agreement to purchase Lumiére.

Concentration of Credit Risk

Financial instruments that potentially subject the Company to concentration of credit risk consist primarily of cash and cash equivalent accounts maintained in financial institutions and accounts receivable. Bank accounts are insured by the Federal Deposit Insurance Corporation up to $250,000 or with the Securities Investor Protection Corporation up to $500,000. Concentration of credit risk, with respect to casino receivables, is limited through the Company's credit evaluation process. The Company issues markers to approved casino customers following credit checks and investigations of credit worthiness.

Receivables

Receivables consist primarily of casino, hotel and other receivables, net of an allowance for doubtful accounts. Receivables are typically non-interest bearing and are initially recorded at cost. Accounts are written off when management deems the account to be uncollectible. An estimated allowance for doubtful accounts is maintained to reduce the Company's receivables to their expected realization, which approximates fair value. The allowance is estimated based on specific reviews of customer accounts as well as historical collection experience and current economic and business conditions. Recoveries of accounts previously written off are recorded when received.

Inventories

Inventories consist primarily of food and beverage, retail merchandise and operating supplies and are stated at the lower of cost or market. Cost is determined using the first-in, first-out method.

Property and Equipment

Property and equipment under fresh-start reporting and business combination guidance is stated at fair value as of the Effective Date and acquisition date, respectively. Property and equipment acquired subsequent to the Effective Date and the acquisition date are stated at cost. Depreciation is computed using the straight-line method over the estimated useful lives of the related assets or, for capital leases and leasehold improvements, over the shorter of the asset's useful life or the term of the lease. Gains or losses on disposals of assets are recognized as incurred. Costs of major improvements are capitalized, while costs of normal repairs and maintenance are expensed as incurred.

The Company must make estimates and assumptions when accounting for capital expenditures. Whether an expenditure is considered a maintenance expense or a capital asset is a matter of judgment. In contrast to normal repair and maintenance costs that are expensed when incurred, items the Company classifies as maintenance capital are expenditures necessary to keep its existing properties at their current levels and are typically replacement items due to the normal wear and tear of its properties and equipment as a result of use and age. The Company's depreciation expense is highly dependent on the assumptions it makes about its assets' estimated useful lives. The Company determines the estimated useful lives based on its experience with similar assets, engineering studies and its estimate of the usage of the asset. Whenever events or circumstances occur that change the estimated useful life of an asset, the Company accounts for the change prospectively.

Long-Lived Assets

The Company evaluates its property and equipment and other long-lived assets for impairment in accordance with accounting guidance related to impairment or disposal of long-lived assets. For assets to be held for sale, the Company recognizes the asset to be sold at the lower of carrying value or fair value less costs to sell. Fair value for assets held for sale is generally estimated based on comparable asset sales, solicited offers or a discounted cash flow model. For long-lived assets to be held and used, the Company reviews for impairment whenever indicators of impairment exist. If an indicator of impairment exists, the Company compares the estimated undiscounted future cash flows of the asset to the carrying value of the asset. If the undiscounted cash flows exceed the carrying value, no impairment is indicated. If the undiscounted cash flows are less than the carrying value, then impairment is measured based on estimated fair value compared to carrying value, with fair value typically based on a discounted cash flow model.

Goodwill and Intangible Assets

Goodwill represents the excess of purchase price over fair value of assets acquired and liabilities assumed in business combinations or under fresh-start reporting. In accordance with accounting guidance related to goodwill and other intangible assets, the Company tests for impairment of goodwill and indefinite-lived intangible assets annually in the fourth quarter of each year and in certain situations between those annual dates.

The Company's annual impairment testing for goodwill is performed at the reporting unit level and each of its casino properties is considered to be a reporting unit. The annual goodwill impairment testing utilizes a two step process. In the first step, the Company compares the fair value of each reporting unit with its carrying amount, including goodwill. The fair value of each reporting unit is estimated using the expected present value of future cash flows along with indications provided by the current valuation multiples of comparable publicly traded companies. If the fair value of the reporting unit exceeds its carrying amount, then goodwill of the reporting unit is not considered impaired. If the carrying amount of the reporting unit exceeds it fair value, then the goodwill of the reporting unit is considered impaired and the Company proceeds to the second step of the goodwill impairment test. In the second step, the Company determines the implied fair value of the reporting unit's goodwill by allocating the fair value of the reporting unit determined in step one to the assets and liabilities of the reporting unit, as if the reporting unit had been acquired in business combination. If the carrying value of the reporting unit's goodwill exceeds the implied fair value of that goodwill, an impairment loss is recognized in an amount equal to that excess.

The Company’s indefinite-lived intangible assets, which include its "Tropicana" trade name and certain gaming licenses, are not subject to amortization but are tested for impairment annually. The annual impairment test for indefinite-lived intangible assets consists of a comparison of the fair value of the intangible asset with its carrying amount. If the carrying amount of the intangible asset exceeds its fair value, an impairment loss is recognized in an amount equal to that excess. The fair value of the trade name is estimated using the relief from royalty method, a form of both the income approach and the market approach, which is a function of prospective revenue, the royalty rate that would hypothetically be charged by a licensor of an asset to an unrelated licensee, and a discount rate. The fair value of the Company’s gaming licenses is estimated using the Greenfield method of the discounted cash flow approach which is the function of the cost to build a new casino operation, the build out period, projected cash flows attributed to the casino once operational, and a discount rate.

The Company’s definite-lived intangible assets include customer lists and favorable lease arrangements. Intangible assets with a definite life are amortized over their useful life, which is the period over which the asset is expected to contribute directly or indirectly to future cash flows. Management periodically assesses the amortization period of intangible assets with definite lives based upon estimated future cash flows from related operations.

The Company has three reporting units that have goodwill. Based on the 2013 annual impairment test, the following table presents the Company’s goodwill by reporting unit and the percentage that the fair value exceeded the carrying value for those reporting units.

Reporting Unit

Reporting Unit Fair Value in Excess of Carrying Value

Goodwill

(in thousands)

Tropicana AC

2.1

9,071

Tropicana Laughlin

1,633

Tropicana Evansville

42.8

14,224

24,928

As stated previously, reporting unit fair values are based upon consideration of various valuation methodologies, including an income approach and a market approach. Using the Discounted Cash Flow Method (“DCF”), the value of a company is estimated based on the present value of its expected future economic benefits. Assumptions used in a DCF require the exercise of significant judgment, including appropriate discount rates and terminal values, growth rates, and the amount and timing of expected future cash flows. The forecasted cash flows are based on current plans and for years beyond that plan, the estimates are based on assumed growth rates. The discount rates, which are intended to reflect the risks inherent in the future cash flow projection used in the DCF, are based on market-participant inputs employed in developing a weighted average cost of capital (“WACC”).Using a market approach, the value of a company is estimated based on comparisons to similar public companies and transactions involving similar companies in the industry. These comparisons and the ultimate application of pricing multiples require significant judgment in the selection of the guideline companies and precedent transactions employed in the analysis and the pricing multiples applied to the reporting unit's operating metrics.

The Company believes its prospective cash flow assumptions are reasonable. However, future cash flow estimates are, by their nature, subjective and actual results may differ materially from the Company’s estimates. If ongoing estimates of future cash flows are not met, impairment charges may be recorded in future accounting periods. Estimates of cash flows are based on the current regulatory, political and economic climates, recent operating information and budgets of the various properties where the Company conducts operations. These estimates could be negatively impacted by changes in federal, state or local regulations, economic downturns, or other events affecting various forms of travel and access to the Company’s properties.

As discussed in Note 12, in January 2014, Tropicana AC received $31.7 million in cash in satisfaction of the remaining property credits due under the Tropicana AC Tax Appeal Settlement. Given the impact on the reporting unit’s carrying value, the Company will determine whether an interim goodwill test is required to be performed in the first quarter of 2014.

CRDA Investment

The New Jersey Casino Reinvestment Development Authority ("CRDA") deposits made by Tropicana AC are carried at cost less a valuation allowance because they have to be used to purchase CRDA bonds that carry below market interest rates unless an alternative investment is approved. The valuation allowance is established by a charge to the statement of operations as part of general and administrative expense at the time the obligation is incurred to make the deposit unless there is an agreement with the CRDA for a return of the deposit at full face value. If the CRDA deposits are used to purchase CRDA bonds, the valuation allowance is transferred to the bonds as a discount, which is amortized to interest income using the interest method. If the CRDA deposits are used to make other investments, the valuation allowance is transferred to those investments and remains a valuation allowance. The CRDA bonds are classified as held-to-maturity securities and are carried at amortized cost less any adjustments for other than temporary impairments.

Debt Issuance Costs

Debt issuance costs incurred in connection with the issuance of long-term debt are capitalized and amortized to interest expense over the expected terms of the related debt agreements using the effective interest method, and are included in other assets, net, on the Company's balance sheets.

Self-Insurance Reserves

The Company is self-insured up to certain stop loss amounts for employee health coverage, workers' compensation and general liability claims. Insurance claims and reserves include accruals of estimated settlements for known claims, as well as accruals of estimates for claims incurred but not yet reported as estimated by management with the assistance of a third party claims administrator. In estimating these accruals, historical loss experience is considered and judgments are made about the expected levels of costs per claim. The Company believes its estimates of future liability are reasonable based upon its methodology; however, changes in health care costs, accident frequency and severity and other factors could materially affect the estimates for these liabilities. The Company continually monitors changes in claim type and incident and evaluates the insurance accrual, making necessary adjustments based on the evaluation of these qualitative data points. At December 31, 2013 and 2012, the Company had total self-insurance accruals of $7.7 million and $8.2 million, respectively, reflected in its balance sheets, including amounts classified as liabilities related to assets held for sale.

Fair Value of Financial Instruments

The carrying values of the Company's cash and cash equivalents, restricted cash, receivables and accounts payable approximate fair value because of the short term maturities of these instruments. The carrying values of investments, which include deposits and bonds, approximate fair value as items are presented net of a valuation allowance and in the case of the bonds, net of an unamortized discount.

The fair value of our long-term debt is based on the quoted market prices for similar issues. The estimated fair value of our long-term debt as of December 31, 2013 is approximately $300.7 million.

Customer Loyalty Program

The Company provides certain customer loyalty programs (the "Programs") at its casinos, which allow customers to redeem points earned from their gaming activity for cash, food, beverage, rooms or merchandise. Under the Programs, customers are able to accumulate points that may be redeemed in the future, subject to certain limitations and the terms of the Programs. The Company records a liability for the estimated cost of the outstanding points under the Programs that it believes will ultimately be redeemed. The estimated cost of the outstanding points under the Programs is calculated based on estimates and assumptions regarding marginal costs of the goods and services, redemption rates and the mix of goods and services for which the points are expected to be redeemed. For points that may be redeemed for cash, the Company accrues this cost (after consideration of estimated redemption rates) as they are earned from gaming play, which is included in promotional allowances. For points that may only be redeemed for goods or services but cannot be redeemed for cash, the Company estimates the cost and accrues for this expense as the points are earned from gaming play, which is recorded as casino operating costs and expenses. At December 31, 2013 and 2012, the Company had $4.3 million and $4.1 million accrued for the estimated cost of anticipated redemptions under the Programs, including amounts classified as liabilities related to assets held for sale.

Revenue Recognition and Promotional Allowances

Casino revenue represents the difference between wins and losses from gaming activities. Room, food and beverage and other operating revenues are recognized at the time the goods or services are provided. The Company collects taxes from customers at the point of sale on transactions subject to sales and other taxes. Revenues are recorded net of any taxes collected. The majority of the Company's casino revenue is counted in the form of cash and chips and, therefore, is not subject to any significant or complex estimation. The retail value of rooms, food and beverage and other services provided to customers on a complimentary basis is included in gross revenues and then deducted as promotional allowances. Promotional allowances also include incentives earned in our slot bonus program such as cash, complimentary play, and the estimated retail value of goods and services (such as complimentary rooms and food and beverages). We reward customers, through the use of bonus programs, with points based on amounts wagered that can be redeemed for a specified period of time, principally for complimentary play, and to a lesser extent for goods or services, depending upon the property.

The amounts included in promotional allowances consist of the following (in thousands):

Year ended December 31,

2013

2012

2011

Room

26,126

27,125

39,887

Food and beverage

35,234

40,354

45,209

Other

7,084

12,112

11,060

Total

68,444

79,591

96,156

The estimated departmental costs and expenses of providing these promotional allowances, for continuing operations, are included in casino operating costs and expenses and consist of the following (in thousands):

Year ended December 31,

2013

2012

2011

Room

15,150

15,201

20,225

Food and beverage

33,378

36,464

41,082

Other

2,239

2,326

5,267

Total

50,767

53,991

66,574

Gaming Taxes

The Company is subject to taxes based on gross gaming revenues, the number of gaming devices and/or the number of admissions in the jurisdictions in which the Company operates, subject to applicable jurisdictional adjustments. These gaming taxes are included in casino operating costs and expenses on the Company's statements of operations. Gaming taxes included in continuing operations totaled $67.1 million, $74.1 million and $74.5 million for the years ended December 31, 2013, 2012 and 2011, respectively.

Advertising

The Company expenses advertising costs as incurred or the first time the advertising takes place. Advertising expense, included in continuing operations, which is generally included in marketing, advertising and promotions on the Company's statements of operations, was $10.4 million, $9.9 million and $8.9 million for the years ended December 31, 2013, 2012 and 2011, respectively.

Income Taxes

Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect of a change in tax rates on deferred tax assets and liabilities is recognized in income in the period that included the enactment date. Future tax benefits are recognized to the extent that realization of those benefits is considered more likely than not, and a valuation allowance is established for deferred tax assets which do not meet this threshold.

Recently Issued Accounting Standards

A variety of proposed or otherwise potential accounting standards are currently under consideration by standard-setting organizations and certain regulatory agencies. Because of the tentative and preliminary nature of such proposed standards, we have not yet determined the effect, if any, that the implementation of such proposed standards would have on our financial statements.

Reclassifications

Certain reclassifications have been made to prior year amounts in order to conform with current year presentation.

Favorable lease adjustment

In connection with the adoption of fresh-start reporting as of the Effective Date, the Company recognized favorable lease assets which were being amortized to rental expense on a straight-line basis over 30 years. In 2012, the Company determined that certain favorable lease agreements were not assumed by the Company pursuant to the Company's Plan of Reorganization and emergence from bankruptcy and, accordingly, the related favorable lease asset should not have been recognized on the Effective Date. The Company evaluated the effects of this adjustment on the financial statements and concluded that the error was not material to any prior annual or interim periods or the current period. In June of 2012 the Company reduced additional paid-in capital by $5.6 million, reduced intangible assets, net by $5.3 million and reversed rental expense of $0.3 million related to prior periods to remove the favorable lease assets.

RECEIVABLES

RECEIVABLES	12 Months Ended
	Dec. 31, 2013
Receivables [Abstract]	'
RECEIVABLES	'
	RECEIVABLES
	Receivables consist of the following (in thousands):


		December 31,
		2013			2012
	Casino	$	18,000		$	19,670

	Hotel	4,539			5,024

	Predecessors' administrative tax claim	10,478			10,478

	Income tax receivable	1,266			—

	Other	6,308			4,864

		40,591			40,036

	Allowance for doubtful accounts	(11,805		)	(12,223		)
	Receivables, net	$	28,786		$	27,813

	The Predecessors' administrative tax claim amounts represent tax refund claims filed related to our Predecessors. In October 2012, the Company partially settled certain of the Predecessors' administrative tax claim amounts and received a refund of $3.8 million. The timing of any collections on these claims is uncertain and is pending litigation. During the years ended December 31, 2013, 2012 and 2011, the Company recognized bad debt expense of $2.1 million, $2.4 million and $4.4 million, respectively, and had $2.4 million, $2.0 million and $2.6 million, respectively, in write-offs of uncollectable account receivables, majority of which was related to Tropicana AC.

PROPERTY_AND_EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 31, 2013
Property, Plant and Equipment [Abstract]	'
PROPERTY AND EQUIPMENT	'
	PROPERTY AND EQUIPMENT
	Property and equipment consist of the following (in thousands):


		Estimated	December 31,
		life
		(years)	2013			2012
	Land	—	$	89,724		$	90,190

	Buildings and improvements	10 - 40	335,050			316,695

	Furniture, fixtures and equipment	3 - 7	130,174			101,940

	Riverboats and barges	5 - 15	18,990			20,100

	Construction in progress	—	12,708			13,029

			586,646			541,954

	Accumulated depreciation		(125,901		)	(93,530		)
	Property and equipment, net		$	460,745		$	448,424

	Depreciation expense for property and equipment totaled $34.4 million, $31.1 million and $30.6 million for the years ended December 31, 2013, 2012 and 2011, respectively.
	Impairment of Property and Equipment
	In January 2013 the Jubilee barge was damaged as a result of a high-wind storm. The Company has filed claims with its insurance carriers. Due to the damage sustained, the Company tentatively adjusted the carrying value of the barge to an estimated salvage value of $0.7 million, which resulted in a loss of $0.4 million included in the accompanying consolidated statement of operations for the year ended December 31, 2013. During 2013 the Company had recorded a total of approximately $0.9 million in expenses and write-downs, which includes a $0.2 million loss on sale of a portion of the barge. The Company also received $0.7 million in insurance proceeds, which resulted in a receivable of $0.2 million, which is recognized in the consolidated balance sheet at December 31, 2013. In January 2014, the Company settled the filed claims for $5.9 million and has received the remaining $5.2 million in proceeds related to this claim which will be recognized as a gain in the first quarter of 2014.

GOODWILL_AND_INTANGIBLE_ASSETS

GOODWILL AND INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2013
Goodwill and Intangible Assets Disclosure [Abstract]	'
GOODWILL AND INTANGIBLE ASSETS	'
	GOODWILL AND INTANGIBLE ASSETS
	In connection with the application of fresh-start reporting, the Company recorded goodwill and intangible assets which were adjusted during our annual impairment testing in the fourth quarters of 2011 and 2010.
	Changes in the carrying amount of Goodwill by segment are as follows (in thousands):


		31-Dec-13									31-Dec-12
		Gross			Accumulated				Net		Gross		Accumulated			Net
		Carrying			Impairment				Carrying		Carrying		Impairment			Carrying
		Amount							Value		Amount					Value
	Central	$	14,224		$	—			$	14,224	$	14,224	$	—		$	14,224

	South and other	1,731			(1,731		)		—		1,731		(1,731		)	—

	Corporate	10,704			—				10,704		10,704		—			10,704

	Total	$	26,659		$	(1,731	)		$	24,928	$	26,659	$	(1,731	)	$	24,928

	As a result of annual impairment testing in 2010 the Company recognized a $1.7 million impairment of goodwill at Belle of Baton Rouge.
	Intangible assets consist of the following (in thousands):


			Estimated	December 31,
			life
			(years)	2013				2012

	Trade name		Indefinite	$	25,500			$	25,500

	Gaming licenses		Indefinite	28,700				28,700

	Customer lists		3	2,861				2,861

	Favorable lease		5 - 42	15,645				15,645

	Total intangible assets			72,706				72,706

	Less accumulated amortization:
	Customer lists			(2,861		)		(2,702		)
	Favorable lease			(2,831		)		(2,059		)
	Total accumulated amortization			(5,692		)		(4,761		)
	Intangible assets, net			$	67,014			$	67,945

	Upon the adoption of fresh-start reporting, the Company recognized $29.5 million in an indefinite life trade name related to the "Tropicana" trade name which was reduced by a $3.7 million impairment loss during the fourth quarter of 2010 and an additional $0.3 million impairment loss in the fourth quarter of 2011. The Company also recognized, upon the adoption of fresh-start reporting, $44.0 million of indefinite life gaming licenses related to entities that are located in gaming jurisdictions where competition is limited to a specified number of licensed gaming operators, which was reduced by a $15.3 million impairment loss during the fourth quarter of 2010. At December 31, 2013 and 2012, the indefinite life gaming license of $28.7 million is related to Tropicana Evansville.
	Customer lists, which represent the value associated with customers enrolled in our customer loyalty programs, were valued at $1.5 million upon adoption of fresh-start reporting and $1.4 million was also recognized in connection with the Tropicana AC acquisition and were amortized on a straight-line basis over three years. Amortization expense related to customer lists, which is amortized to depreciation and amortization expense, for the years ended December 31, 2013, 2012 and 2011 was $0.2 million, $1.0 million and $1.0 million, respectively. As of December 31, 2013 the customer lists were fully amortized.
	Favorable lease arrangements were valued at $8.6 million upon adoption of fresh-start reporting and are being amortized to rental expense on a straight-line basis over 30 years, which approximates the remaining useful life of the respective leased facility. In the second quarter of 2012, the Company determined that certain lease arrangements valued upon adoption of fresh-start reporting were overstated; accordingly, the Company reduced the intangible asset, net of accumulated amortization, by $5.3 million as of June 30, 2012 (see Note 2 - Favorable lease adjustment). In connection with the Tropicana AC acquisition, the Company also recognized $5.2 million of intangible assets relating to favorable lease arrangements which are being amortized to tenant income on a straight-line basis over the terms of the various leases. In the second quarter of 2012, management reviewed the tenant leases at Tropicana AC and determined that there was a $1.8 million, net of accumulated amortization, impairment due to certain original tenant leases being terminated early. The remaining balance will continue to be amortized over the remaining useful life. Additionally, in connection with the acquisition of Tropicana Aruba, the Company recognized $10.3 million of intangible assets relating to a favorable land lease arrangement which is amortized to rental expense on a straight-line basis over the remaining term of the land lease of approximately 42 years. Amortization expense related to favorable lease arrangements, which is amortized to rental expense or tenant income, as applicable, for the years ended December 31, 2013, 2012 and 2011, was $0.8 million, $0.9 million and $1.5 million, respectively. Estimated annual amortization related to the Company's favorable lease arrangements is anticipated to be $0.8 million in the year ending December 31, 2014, $0.7 million in the year ending December 31, 2015, and $0.4 million in each of the years ending December 31, 2016, 2017 and 2018.
	Impairment of Intangible Assets and Goodwill
	As a result of our annual impairment test in the fourth quarter of 2011, the Company recognized an additional impairment loss of $0.3 million related to the “Tropicana” trade name. There were no additional impairment losses recognized during 2011 associated with the respective gaming licenses or goodwill.
	The fair value of the "Tropicana" trade name was based on the relief from royalty method of the income approach which resulted in an impairment loss of $0.3 million during 2011, respectively, primarily due to reduced revenue projections. The gaming licenses were tested for impairment using a discounted cash flow approach. The fair value of the gaming license at Belle of Baton Rouge and goodwill at Belle of Baton Rouge were impacted by lower cash flow projections which resulted in the impairment and elimination of the intangible assets originally recorded in fresh-start reporting of $4.8 million for the gaming license and $1.7 million for goodwill at Belle of Baton Rouge. The fair value of the gaming license at Tropicana Evansville was impacted by higher capital expenditure assumptions, lower free cash flow amounts and changes in the weighted average cost of capital which reduced the fair value of the gaming license from the amount recorded upon the adoption of fresh-start reporting of $39.2 million to $28.7 million resulting in a $10.5 million impairment loss at Tropicana Evansville.

IMPAIRMENT_CHARGES_OTHER_WRITE

IMPAIRMENT CHARGES, OTHER WRITE-DOWNS AND RECOVERIES	12 Months Ended
	Dec. 31, 2013
Impairment Charges and Other Write-Downs [Abstract]	'
IMPAIRMENT CHARGES AND OTHER WRITE-DOWNS	'
	IMPAIRMENT CHARGES, OTHER WRITE-DOWNS AND RECOVERIES
	Impairment charges and other write-downs included in continuing operations consist of the following (in thousands):


		Year ended December 31,
		2013		2012			2011
	Impairment of barge (Note 4)	$	439	$	—		$	—

	Impairment of intangible assets (Note 5)	—		1,779			300

	Loss on disposal of assets	48		109			(84		)

	Gain on insurance recoveries	—		(4,318		)	—

	Total impairment charges, other write-downs and recoveries	$	487	$	(2,430	)	$	216

	Flooding Related Expenses and Insurance Recoveries
	Tropicana Greenville and Jubilee, both located in Greenville, Mississippi, closed for approximately 29 days in May 2011, as a result of Mississippi River flooding. The Company filed claims with its insurance carriers for Tropicana Greenville and Jubilee under its property and business interruption policies in July 2011. During 2011, the Company received $2.5 million in advances from its insurance carriers, which resulted in a $1.6 million deferred gain, net of expenses and write-downs, as of December 31, 2011. Through December 31, 2012, the Company received an additional $2.8 million in advances from its insurance carriers and substantially finalized its filed claims resulting in a gain of $4.3 million, net of expenses and write-downs, which is included in the accompanying consolidated statement of operations for the year ended December 31, 2012. The proceeds are recognized in the accompanying consolidated statements of cash flows for the year ended December 31, 2012 as follows, $0.7 million in insurance proceeds for flood losses from business interruption in cash flows from operating activities and $2.1 million in insurance proceeds for flood losses in cash flows from investing activities.

INVESTMENTS

INVESTMENTS	12 Months Ended
	Dec. 31, 2013
Investments, Debt and Equity Securities [Abstract]	'
INVESTMENTS	'
	INVESTMENTS
	The New Jersey Casino Control Act provides, among other things, for an assessment of licensees equal to 1.25% of gross gaming revenues in lieu of an investment alternative tax equal to 2.5% of gross gaming revenues. The Company may satisfy this investment obligation by investing in qualified eligible direct investments, by making qualified contributions or by depositing funds with the CRDA. Funds deposited with the CRDA may be used to purchase bonds designated by the CRDA or, under certain circumstances, may be donated to the CRDA in exchange for credits against future CRDA investment obligations. The carrying value of the total investments at December 31, 2013 and 2012 approximates their fair value.
	Investments consist of the following (in thousands):


		December 31,
		2013			2012
	Investment in bonds—CRDA	$	16,542		$	16,616

	Less unamortized discount	(4,417		)	(4,498		)
	Less valuation allowance	(3,463		)	(3,415		)
	Deposits—CRDA	29,538			29,751

	Less valuation allowance	(7,201		)	(6,987		)
	Direct investment—CRDA	4,022			4,612

	Less valuation allowance	(1,381		)	(1,280		)
	Total investments	$	33,640		$	34,799

	The CRDA bonds have various contractual maturities that range from 2 to 40 years. Actual maturities may differ from contractual maturities because of prepayment rights. The Company treats CRDA bonds as held-to-maturity since the Company has the ability and the intent to hold these bonds to maturity and under the CRDA, the Company is not permitted to do otherwise. As such, the CRDA bonds are initially recorded at a discount to approximate fair value.
	After the initial determination of fair value, the Company will analyze the CRDA bonds for recoverability on a quarterly basis based on management's historical collection experience and other information received from the CRDA. If indications exist that the CRDA bond is impaired, additional valuation allowances will be recorded.
	Funds on deposit with the CRDA are held in an interest bearing account by the CRDA. Interest is earned at the stated rate that approximates two-thirds of the current market rate for similar assets. The Company records charges to expense to reflect the lower return on investment and records the deposit at fair value on the date the deposit obligation arises. During the years ended December 31, 2013, 2012 and 2011, the Company charged $1.0 million, $0.5 million and $1.7 million, respectively, to general and administrative expenses on the accompanying consolidated statement of operations. In addition, the Company recognized interest income of $0.6 million, $0.4 million and $0.4 million, respectively, related to the CRDA investment for the years ended December 31, 2013, 2012 and 2011.

OTHER_ASSETS

OTHER ASSETS	12 Months Ended
	Dec. 31, 2013
Other Assets [Abstract]	'
OTHER ASSETS	'
	OTHER ASSETS
	Other assets consist of the following (in thousands):


		December 31,
		2013		2012
	Debt issuance costs	$	4,304	$	2,910

	Tropicana Evansville prepaid rent	2,475		5,175

	Deposits	4,812		6,176

	Other	4,379		2,022

	Other assets	$	15,970	$	16,283

ACCRUED_EXPENSES_AND_OTHER_CUR

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES	12 Months Ended
	Dec. 31, 2013
Payables and Accruals [Abstract]	'
ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES	'
	ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES
	Accrued expenses and other current liabilities consist of the following (in thousands):


		December 31,
		2013		2012
	Accrued payroll and benefits	$	24,697	$	24,403

	Accrued gaming and related	10,564		10,604

	Accrued taxes	9,587		10,302

	Predecessors' administrative tax claim	9,792		9,792

	Other accrued expenses and current liabilities	9,715		9,798

	Total accrued expenses and other current liabilities	$	64,355	$	64,899

	The Predecessors' administrative tax claim amounts represent certain tax liabilities related to our Predecessors. In October 2012, the Company partially settled certain of the Predecessors' administrative tax claim amounts and reduced the related liability by $3.8 million. The Company is in the process of determining the timing and amount of the Predecessors' claims to be settled.

DEBT

DEBT	12 Months Ended
	Dec. 31, 2013
Debt Disclosure [Abstract]	'
DEBT	'
	DEBT
	Debt consists of the following (in thousands):


		December 31,
		2013			2012
	New Term Loan Facility, due 2020, interest at 4.0% at December 31, 2013, net of unamortized discount of $1.5 million at December 31, 2013.	$	297,771		$	—

	Term Loan Facility, due 2018, interest at 7.5% at December 31, 2012, net of unamortized discount of $3.0 million at December 31, 2012	—			170,665

	Other long-term debt	—			89

	Total long-term debt	297,771			170,754

	Less current portion of debt	(3,000		)	(1,795		)
	Total long-term debt, net	$	294,771		$	168,959

	New Credit Facilities
	On November 27, 2013, the Company entered into (i) a senior secured first lien term loan facility in an aggregate principal amount of $300 million, issued at a discount of 0.5% (the “New Term Loan Facility”) and (ii) a senior secured first lien revolving credit facility in an aggregate principal amount of $15 million (the “Revolving Facility” and, together with the New Term Loan Facility, the “New Credit Facilities”). Commencing on December 31, 2013, the New Term Loan Facility will amortize in equal quarterly installments in an amount of $750,000, with any remaining balance payable on the final maturity date of the New Term Loan Facility, which is November 27, 2020. Amounts under the Revolving Facility are available to be borrowed and re-borrowed until its termination on November 27, 2018.

	Approximately $172.4 million of the net proceeds from the New Credit Facilities were used to repay in full the principal amounts outstanding under the Company's existing Credit Facilities. The Credit Facilities were terminated effective as of November 27, 2013. The Company also recognized a $4.9 million loss on debt retirement which related to the write-off of unamortized debt issuance costs and discounts. A portion of the proceeds from the New Credit Facilities are also intended to be used to finance the Company’s previously announced pending acquisition of the Lumière Place Casino and Hotel complex in St. Louis, Missouri (the “Lumière Acquisition”). Completion of the Lumière Acquisition is subject to various conditions, including, among others, regulatory approvals from the Missouri Gaming Commission and the U.S. Federal Trade Commission. The Company can make no assurances that the conditions will be satisfied or that the Lumière Acquisition will be consummated in a timely manner, if at all.

	The New Term Loan Facility accrues interest, at the Company's option, at a per annum rate equal to either (i) the LIBO Rate (as defined in the Credit Agreement) (subject to a 1.00% floor) plus an applicable margin equal to 3.00%, or (ii) the alternate base rate (as defined in the Credit Agreement) (subject to a 2.00% floor) plus an applicable margin equal to 2.00%; such that in either case, the applicable interest rate shall not be less than 4.0%. The Revolving Facility accrues interest, at the Company's option, at a per annum rate equal to either (i) the LIBO Rate plus an applicable margin ranging from 2.00% (if the total net leverage ratio is less than 2.50:1.00) to 2.50% (if the total net leverage ratio is greater than or equal to 3.00:1.00); or (ii) the alternate base rate plus an applicable margin ranging from 1.00% (if the total net leverage ratio is less than 2.50:1.00) to 1.50% (if the total net leverage ratio is greater than or equal to 3.00:1.00). The interest rate increases by 2.00% following certain defaults. As of December 31, 2013, the interest rate on the New Term Loan Facility was 4.0% and no amounts were outstanding under the Revolving Facility.

	The New Credit Facilities are guaranteed by all of the Company's domestic subsidiaries, subject to limited exceptions where gaming approval is being sought, and additional subsidiaries may be required to provide guarantees, subject to limited exceptions. The New Credit Facilities are secured by a first lien on substantially all assets of the Company and the domestic subsidiaries that are guarantors, with certain limited exceptions. Subsidiaries that become guarantors will be required, with certain limited exceptions, to provide first liens and security interests in substantially all their assets to secure the New Credit Facilities.

	At the election of the Company and subject to certain conditions, including a maximum senior secured net leverage ratio of 3.25:1.00, the amount available under the New Credit Facilities may be increased, which increased amount may be comprised of additional term loans and revolving loans.

	The New Term Loan Facility may be prepaid at the option of the Company at any time without penalty (other than customary LIBO Rate breakage fees), except that a 1% re-pricing premium will apply in certain circumstances if any term loans under the New Term Loan Facility are prepaid prior to May 27, 2014. The Company is required to make mandatory payments of the New Credit Facilities with (i) net cash proceeds of certain asset sales (subject to reinvestment rights), (ii) net cash proceeds from certain issuances of debt and equity (with certain exceptions), (iii) up to 50% of annual excess cash flow (as low as 0% if the Company's total leverage ratio is below 2.75:1.00), and (iv) certain casualty proceeds and condemnation awards (subject to reinvestment rights). In addition, if the Company does not consummate the Lumière Acquisition on or before December 31, 2014, or if the purchase agreement for the Lumière Acquisition is terminated, the Company is required to prepay the amount of $125 million (subject to credits for any prior optional prepayments of the New Term Loan Facility).

	Key covenants binding the Company and its subsidiaries include (i) limitations on indebtedness, liens, investments, acquisitions, asset sales, dividends and other restricted payments, and affiliate and extraordinary transactions, and (ii) if, as of the last day of any fiscal quarter, the amount of outstanding revolving loans exceed 35% of the permitted borrowing under the Revolving Facility, compliance with a maximum senior secured net leverage ratio test of 3.25:1.00. Key default provisions include (i) failure to repay principal, interest, fees and other amounts owing under the facility, (ii) cross default to certain other indebtedness, (iii) the rendering of certain judgments against the Company or its subsidiaries, (iv) failure of security documents to create valid liens on property securing the New Credit Facilities and to perfect such liens, (v) revocation of casino, gambling, or gaming licenses, (vi) the Company's or its material subsidiaries' bankruptcy or insolvency; and (vii) the occurrence of a Change of Control (as defined in the Credit Agreement). Many defaults are also subject to cure periods prior to such default giving rise to the right of the lenders to accelerate the loans and to exercise remedies. The Company was in compliance with the covenants of the New Term Loan Facility at December 31, 2013.
	Scheduled maturities of the Company's long-term debt at December 31, 2013 are as follows (in thousands):


	Years ending December 31,
	2014	$	3,000

	2015	3,000

	2016	3,000

	2017	3,000

	2018	3,000

	Thereafter	284,250

	Total scheduled maturities	299,250

	Unamortized debt discount	(1,479		)
	Total long-term debt	$	297,771

	Credit Facilities
	In March 2012, the Company entered into the credit facilities (the "Credit Facilities"), which consisted of (i) a senior secured first lien term loan facility in an aggregate principal amount of $175 million, issued at a discount of 2% (the "Term Loan Facility") and (ii) a cash collateralized letter of credit facility in a maximum aggregate amount of $15 million (the "Letter of Credit Facility"). Commencing on June 30, 2012 under the Credit Facilities, the Term Loan Facility required quarterly principal payments of 0.25% of the original principal amount with any remaining outstanding amounts due on the maturity date, March 16, 2018. The Term Loan Facility was secured by substantially all of the Company's assets and was guaranteed by all of the Company's domestic subsidiaries. A portion of the net proceeds from the Term Loan Facility was used to repay in full the amounts outstanding under the Exit Facility, which totaled approximately $107.7 million in repaid principal, accrued and unpaid interest and the applicable prepayment penalty. During the year ended December 31, 2012 the Company recognized a $12.8 million loss on debt retirement which consists of a $2.0 million prepayment penalty and a $10.8 million write-off of unamortized debt issuance costs and discounts. The obligations under the Term Loan Facility accrued interest as defined in the Term Loan Facility such that the applicable interest rate was not less than 7.50%. In November 2013, the Credit Facilities were paid in full and terminated.
	Exit Facility
	On December 29, 2009, TEI entered into a credit facility (the "Exit Facility") with multiple lenders including entities affiliated with Mr. Icahn ("Icahn Affiliates"), as further discussed in Note 15, which consisted of (i) a $130 million senior secured term loan credit facility issued at a discount of 7% (the "Exit Term Loan Facility") and (ii) a $20 million senior secured revolving credit facility (the "Exit Revolving Facility"). The Exit Facility would have matured on March 8, 2013. The Exit Term Loan Facility required mandatory principal payments of $1.3 million annually on March 8, 2011 and 2012. In addition to the required principal payments the Company made a $25.0 million principal pre-payment in December 2011 and recognized a $2.4 million loss related to that prepayment. The Exit Revolving Facility generally did not require mandatory borrowing or principal payments. Additionally, the Company issued 1,312,500 Penny Warrants to purchase its Common Stock at a strike price of $0.01 to participating lenders under the Exit Facility. All amounts outstanding under the Exit Facility accrued interest at a rate per annum of 15% so long as no default or event of default had occurred and was continuing, or at a rate per annum of 17% in the event that a default or event of default has occurred and is continuing. In addition, the Company was required to pay an annual administrative fee of $100,000 and an unused line fee equal to 0.75% of the daily average undrawn portion of the Revolving Facility. The Exit Facility was guaranteed by substantially all the existing and future subsidiaries of TEI. In March 2012 the Company paid in full the remaining outstanding amounts and terminated the Exit Facility.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
RELATED PARTY TRANSACTIONS	Dec. 31, 2013
Related Party Transactions [Abstract]	'
RELATED PARTY TRANSACTIONS	'
	RELATED PARTY TRANSACTIONS
	Icahn Affiliates
	On May 4, 2009, pursuant to the Plan, the Company entered into a commitment letter (the "Commitment Letter") with Icahn Affiliates, pursuant to which Icahn Affiliates committed to provide, on a fully underwritten basis, the Exit Facility. At the time of the repayment of the Exit Facility in March 2012, an entity affiliated with Mr. Icahn was a lender under the Exit Facility and held more than 50% of the loans extended under the Exit Facility. In addition, another entity affiliated with Mr. Icahn was the administrative agent and collateral agent under the Exit Facility. The Company and TEH paid a total of $9.5 million in debt issuance costs related to the Exit Facility. Unamortized debt issuance costs of $3.2 million were included in other assets, net on the accompanying balance sheet as of December 31, 2011. In December 2011, the Company made a $25.0 million prepayment on the Exit Facility and recognized a $2.4 million loss related to that prepayment. In March 2012, when the Exit Facility was repaid in full, the Company paid a prepayment penalty to the lenders of $2.0 million and expensed the remaining unamortized debt issuance costs of $2.7 million to loss on debt retirement in the year ended December 31, 2012.
	Insight Portfolio Group LLC (formerly Icahn Sourcing, LLC)
	Icahn Sourcing, LLC ("Icahn Sourcing") is an entity formed by Mr. Icahn in order to maximize the potential buying power of a group of entities with which Mr. Icahn has a relationship in negotiating rates with a wide range of suppliers of goods, services and tangible and intangible property. The Company was a member of the buying group in 2012 and, as such, was afforded the opportunity to purchase goods, services and property from vendors with whom Icahn Sourcing had negotiated rates and terms. Icahn Sourcing did not guarantee that the Company would purchase any goods, services or property from any such vendors, and the Company was under no obligation to do so. Prior to December 31, 2012, the Company did not pay Icahn Sourcing any fees or other amounts with respect to the buying group arrangement.
	Effective January 1, 2013, Icahn Sourcing restructured its ownership and changed its name to Insight Portfolio Group LLC (“Insight Portfolio Group”). In connection with the restructuring, the Company acquired a minority equity interest in Insight Portfolio Group and agreed to pay a portion of Insight Portfolio Group's operating expenses in 2013. In addition to the minority equity interest held by the Company, a number of other entities with which Mr. Icahn has a relationship also acquired equity interests in Insight Portfolio Group and also agreed to pay certain of Insight Portfolio Group's operating expenses in 2013. The Company may purchase a variety of goods and services as a member of the buying group at prices and on terms that the Company believes are more favorable than those which would be achieved on a stand-alone basis. The Company paid Insight Portfolio Group $0.3 million during the year ended December 31, 2013.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2013
Commitments and Contingencies Disclosure [Abstract]	'
COMMITMENTS AND CONTINGENCIES	'
	COMMITMENTS AND CONTINGENCIES
	Leases
	MontBleu Lease
	The Company has a lease agreement with respect to the land and building which MontBleu operates, through December 31, 2028. Under the terms of the lease, rent is $333,333 per month, plus 10% of annual gross revenues in excess of $50 million through December 31, 2011. After December 31, 2011, rent is equal to the greater of (i) $333,333 per month as increased by the same percentage that the consumer price index has increased from 2009 thereafter, plus 10% of annual gross revenues in excess of a Breakpoint as defined in the terms of the lease agreement, or (ii) 10% of annual gross revenues. In connection with fresh-start reporting, the Company recognized an unfavorable lease liability of $9.6 million related to this lease that will be amortized on a straight-line basis to rental expense over the remaining term of the lease. The unfavorable lease liability balance was $7.7 million and $8.2 million as of December 31, 2013 and 2012, respectively, of which $7.2 million and $7.7 million is included in other long-term liabilities on the accompanying consolidated balance sheets as of December 31, 2013 and 2012, respectively.
	Tropicana Evansville Land Lease
	The Company leases from the City of Evansville, Indiana approximately ten acres of the approximately 20 acres on which Tropicana Evansville is situated. Under the terms of the lease, the Company may extend the lease term through November 30, 2040 by exercising up to seven five-year renewal options. In March 2010, the Company amended the Tropicana Evansville land lease and exercised its second of its seven renewal options which extends the lease term through November 2015. Under the terms of the lease renewal, effective December 1, 2010, the Company is required to pay a percentage of the adjusted gross receipts ("AGR") for the year in rent with a minimum annual rent of no less than $2.0 million. The percentage rent shall be equal to 2% of the AGR up to $25 million, plus 4% of the AGR in excess of $25 million up to $50 million, plus 6% of the AGR in excess of $50 million up to $75 million, plus 8% of the AGR in excess of $75 million up to $100 million and plus 12% of the AGR in excess of $100 million. In accordance with the lease renewal, during the 2010 the Company paid a total of $13.5 million for the prepayment of rent to the City of Evansville for the period between January 2011 and December 2015. In addition, per the terms of the lease, the Company agreed to construct a pedestrian bridge to Tropicana Evansville as a leasehold improvement to be completed within three years after the Effective Date. The bridge opened in April 2012 at a cost of approximately $3.4 million.
	Belle of Baton Rouge Lease
	Belle of Baton Rouge leases certain land and buildings under separate leases, with annual payments of $0.2 million. In addition, Belle of Baton Rouge leases a parking lot with annual base rent of approximately $0.4 million, plus 0.94% of annual adjusted gross revenue in excess of $45 million but not to exceed $80 million through August 2015.
	Tropicana Greenville Lease
	Tropicana Greenville leases approximately four acres of land on which the docking, entry and parking facilities of the casino are situated. Tropicana Greenville is required to pay an amount equal to 2% of its monthly gross gaming revenues in rent, with a minimum monthly payment of $75,000. In addition, in any given year in which annual gross gaming revenues exceed $36.6 million, Tropicana Greenville is required to pay 8% of the excess amount as rent pursuant to the terms of the lease. The current lease expires in 2019 with options to extend its term through 2044.
	In October 2013, Tropicana Greenville entered into an additional lease agreement with the City of Greenville, Mississippi, for a parcel of land adjacent to Tropicana Greenville upon which the Company intends to construct a parking lot in conjunction with its plans to expand the Tropicana Greenville casino. The initial term of the lease expires in August 2020, and the Company has several options to extend the lease for a total term of up to twenty-five years. Initial annual rent is $0.4 million with rent adjustments in option periods based upon the Consumer Price Index.
	Jubilee Lease
	The Company had a lease agreement with the City of Greenville, Mississippi, for the moorage, docking and berthing of Jubilee. The lease with the City of Greenville required annual rental payments of $0.4 million was due to expire in August 2020 and provided the Company with the option of two five-year renewals. Jubilee ceased operations at its riverboat facility in April 2012 and in April 2013 the Jubilee casino vessel was moved to a dry dock facility in Amelia, Louisiana where it was evaluated for an insurance claim (see Note 4). In October 2013 the Company and the City of Greenville entered into an agreement to terminate the Jubilee Lease upon execution of the new Tropicana Greenville lease noted above.
	Tropicana Aruba Land Lease
	The Company assumed a land lease in August 2010 for approximately 14 acres of land on which Tropicana Aruba is situated through July 30, 2051. Under the terms of the land lease, the annual rent is $93,000.
	Horizon Vicksburg Lease (Discontinued Operations)
	The Company's lease agreement with the City of Vicksburg that permitted the development of Horizon Vicksburg and provided for ongoing payments to the City of Vicksburg was assigned to Delta upon consummation of the sale of Horizon Vicksburg in March 2011.
	Operating Leases
	In addition to the above land and building leases, the Company leases various land parcels, buildings and equipment used in its operations including the office space for its corporate office in Las Vegas, Nevada. Future minimum rental payments, excluding the prepayment of rent to the City of Evansville, that have initial or remaining non-cancelable lease terms (excluding renewable periods) in excess of one year as of December 31, 2013 are as follows (in thousands):


	Years ending December 31,
	2014	$	6,465

	2015	6,155

	2016	5,784

	2017	5,716

	2018	5,693

	Thereafter	46,980

	Total	$	76,793

	Rent expense included in continuing operations totaled approximately $14.0 million, $16.0 million and $15.4 million for the years ended December 31, 2013, 2012 and 2011, respectively.
	Other Commitments and Contingencies
	2011 New Jersey Legislation
	On February 1, 2011, New Jersey enacted legislation (the "Tourism District Bill") that delegates redevelopment authority and creation of a master plan to the CRDA and allowed the CRDA the ability to enter into a five year public private partnership with the casinos in Atlantic City that have formed the Atlantic City Alliance ("ACA") to jointly market the city. Through this legislation the Atlantic City casinos are required to contribute $5.0 million prior to 2012. Thereafter, the legislation obligates the Atlantic City casinos either through the ACA or, if not a member of the ACA, through individual assessments, to provide funding for the Tourism District Bill in the aggregate amount of $30.0 million annually over the next five years. Each Atlantic City casino's proportionate share of the assessment will be based on the gross revenue generated in the preceding fiscal year. The Company paid $2.4 million, $2.5 million and $0.4 million for the years ended December 31, 2013, 2012 and 2011, respectively. The Company estimates its portions of these industry obligations to be approximately 8.0%.
	New Jersey CRDA
	Under current New Jersey law, the New Jersey Casino Control Commission imposes an annual tax of 8% on gross casino revenue and commencing with the operations of Internet Gaming, an annual tax of 15% on Internet gaming gross revenue. Pursuant to New Jersey law, casino license holders or Internet gaming permit holders (as applicable) are required to invest an additional 1.25% of gross casino revenue and 2.5% of Internet gaming gross revenue for the purchase of bonds to be issued by the CRDA or to make other approved investments equal to those amounts; and in the event the investment requirement is not met, the casino license holder or Internet gaming permit holder (as applicable) is subject to a tax of 2.5% on gross casino revenue and 5% on Internet gaming gross revenue. As mandated by New Jersey law, the interest rate of the CRDA bonds purchased by the licensee will be two thirds of the average market rate for bonds available for purchase and published by a national bond index at the time of the CRDA bond issuance.
	Wimar and CSC Administrative Expense Claims
	On March 31, 2009, Wimar Tahoe Corporation ("Wimar") and Columbia Sussex Corporation ("CSC") filed separate proceedings with the Bankruptcy Court related to administrative expense claims against the Predecessors. On August 4, 2010, Wimar and CSC separately filed motions for summary judgment seeking payment on account of these claims from the Company totaling approximately $5.4 million, which was recorded as a liability upon emergence from bankruptcy and is included in accounts payable in our accompanying consolidated balance sheet as of December 31, 2013 and 2012. In its objection to Wimar and CSC's motions for summary judgment, the Company disputes the administrative expense and/or priority status of certain amounts claimed and also contends that any payment to CSC or Wimar should await the resolution of the adversary proceeding instituted by Lightsway Litigation Services, LLC, as Trustee of the Tropicana Litigation Trust established in the voluntary petitions for relief under Chapter 11 of the Bankruptcy Code, against CSC and Wimar. On June 24, 2011, the Company, CSC, and Wimar, along with certain other parties, participated in mediation concerning Wimar and CSC's claims, but the mediation terminated without resolution of the claims. Oral argument on the summary judgment motions were conducted on September 27, 2011 and November 22, 2011 the parties are awaiting the Court's decision regarding these motions.
	Aztar v. Marsh
	Aztar Corporation ("Aztar") filed a broker malpractice and breach of contract action in the Superior Court of New Jersey, Atlantic County, Law Division (the “Court”) on August 12, 2010, against Marsh & McLennan Companies, Marsh, Inc., Marsh USA, Inc. and various fictitious Marsh entities (together, the "Marsh Defendants"). The claim seeks $100 million or more in compensatory damages against the Marsh Defendants, Aztar's risk management and insurance brokers at the time of a 2002 expansion of Tropicana AC by Aztar, including, but not limited to, lost profits, expenses arising from the interruption of operations, attorneys' fees, loss of the use of the insurance proceeds at issue, and litigation expenses resulting from the Marsh Defendants' failure to secure for Aztar business interruption and property damage coverage covering losses sustained by Aztar from the collapse of a parking garage that occurred at Tropicana AC on October 30, 2003.
	The Marsh Defendants filed an answer on October 20, 2010 denying the material allegations of the complaint and subsequently filed a Motion to Dismiss for Forum Non Conveniens in December 2010, which motion was denied by the Court on April 12, 2011. On August 18, 2011 the Marsh Defendants filed a Motion for Summary Judgment arguing that the Court should apply the Arizona Statue of Limitations to the action. Aztar filed an objection to the Marsh Defendants' motion on September 23, 2011 arguing, inter alia, that the New Jersey Statute of Limitations applies to the action. The Marsh Defendants filed its Reply on October 3, 2011. The motion was argued in January 2012. In April 2012, the Court granted the Marsh Defendants' Motion for Summary Judgment dismissing Aztar's complaint with prejudice. Aztar subsequently filed a Motion for Reconsideration with the Court, which was denied. In September 2012, Aztar filed an appeal of the Court's decision to dismiss the case with the Superior Court of New Jersey, Appellate Division. In September 2013, the Superior Court of New Jersey, Appellate Division denied Aztar’s appeal substantially for the reasons set forth in the Court’s decision. Aztar has filed a Petition for Certification to the New Jersey Supreme Court, which petition is pending. Any recovery obtained by Aztar in this action will be recoverable by the Company as the current owner of Tropicana AC.
	Nevada Use Tax Claims
	On March 27, 2008, the Nevada Supreme Court issued a decision in Sparks Nugget, Inc. vs. The State of Nevada Department of Taxation (the "Sparks Decision"), that food purchased for subsequent use in the provision of complimentary and/or employee meals was exempt from both sales and use tax. The Predecessors had previously paid use tax on food purchased for subsequent use in complimentary and employee meals at our Nevada casino properties and subsequently filed refund claims for the periods from February 2000 through March 2008 (“Predecessor Refund Claims”).
	The Company also claimed sales and use tax exemptions on tax returns for periods from March 2008 to February 2012 (“Company Exemption Claims”) based on the Sparks Decision and did not accrue or pay any sales or use tax for that period. Subsequently, the Nevada Department of Taxation (“Department”) asserted that gaming companies should pay sales tax on customer complimentary meals and employee meals on a prospective basis based upon a Nevada Tax Commission (“Commission”) decision concerning another gaming company that determined complimentary meals provided to customers are subject to sales tax at the retail value of the meal and employee meals are subject to sales tax at the cost of the meal. The other gaming company filed in Clark County District Court a petition for judicial review of the Commission decision. Based upon the Commission decision, the Company subsequently accrued for but did not remit any tax, as it disagreed with the position asserted by the Department and the Commission.
	In May 2013, the Department, the Commission and the Company (among others) entered into a settlement agreement (the “Settlement”) to resolve the Predecessor Refund Claims and the Company Exemption Claims. Pursuant to the Settlement, the Company has received partial refunds and tax credits in the amount of approximately $1.1 million related to the Predecessor Refund Claims. The Settlement was contingent upon enactment of legislation by the State of Nevada (“Assembly Bill 506”) that clarified that food, meals and non-alcoholic beverages provided on a complimentary basis to employees, patrons or guests of a retailer are not subject to sales or use tax. Assembly Bill 506 was enacted in June 2013. As a result of the Settlement, the Company reversed accrued sales and use taxes of $0.5 million and recognized the adjustment as a reduction to general and administrative expenses from continuing operations in the accompanying consolidated statements of income.
	Greenville Riverboat, LLC Appraisal Action
	On October 28, 2010, immediately following Mississippi Gaming Commission approval, the Company elected to effect a merger which resulted in the purchase of the minority interests in Greenville Riverboat, LLC, the Company's subsidiary that owns Tropicana Greenville (formerly Lighthouse Point Casino). The minority owner received $2.5 million in January 2011, and exercised its appraisal rights requesting an additional $3.2 million as payment for its minority interest. The minority owner also asserted certain cross claims against Tropicana Greenville in the appraisal proceedings for additional distributions. In December 2012 a Special Master appointed by the court submitted a business valuation report to the court appraising the minority interest at approximately $2.6 million. The Company filed exceptions seeking a further reduction to approximately $2.3 million. In June 2013, the parties agreed to and executed a settlement pursuant to which the Company paid an additional $80,000 to the minority owner in exchange for a full release and dismissal of all claims. The case was subsequently dismissed by the Court.
	Tropicana AC Tax Appeal Settlement
	In January 2013 we settled outstanding real estate tax appeals involving our Tropicana AC property with the City of Atlantic City. The settlement involves the tax years 2008 through 2012 and also covers negotiated real estate assessments for 2013 and 2014. Under the terms of the settlement, Tropicana AC was to receive a $49.5 million refund in the form of credits against annual real estate tax bills beginning in 2013 and ending in 2017. The credits were to be front-loaded in 2013 and 2014 so that after the credits are applied, Tropicana paid $1.8 million in taxes in 2013. The Company utilized $16.0 million of credits as a reduction to operating expenses in the year ended December 31, 2013. In addition, the Company expensed $4.1 million in professional fees related to this settlement in the year ended December 31, 2013. In January 2014, the Company received $31.7 million in cash as payment to satisfy future credits.
	Indiana Gross Income Tax Appeals
	In October 2012 we partially settled gross income tax litigation pending with the State of Indiana related to our Predecessor, Aztar Missouri Gaming Corporation (“AMO”). Pursuant to the settlement we received a refund in the approximate amount of $3.8 million attributed to AMO's overpayment of gross income tax for the tax years 2004 through 2007. Gross income tax refund claims involving our Predecessor, Aztar Indiana Gaming Corporation (“AIN”), for the same tax years as well as gross income tax assessments involving AIN for the tax year 2008 remain in litigation.
	Litigation in General
	The Company is a party to various litigation that arises in the ordinary course of business. In the opinion of management, all pending legal matters are either adequately covered by insurance or, if not insured, will not have a material adverse effect on the financial position or the results of operations of the Company.

STOCKHOLDERS_EQUITY

STOCKHOLDERS' EQUITY	12 Months Ended
STOCKHOLDERS' EQUITY	Dec. 31, 2013
Stockholders' Equity Note [Abstract]	'
STOCKHOLDERS' EQUITY	'
	STOCKHOLDERS' EQUITY
	Common Stock
	The Company is authorized to issue up to 100 million shares of its common stock, $0.01 par value per share ("Common Stock"), of which 26,312,500 shares were issued and outstanding as of December 31, 2013. Each holder of Common Stock is entitled to one vote for each share held of record on each matter submitted to a vote of stockholders. The holders of Common Stock have no cumulative voting rights, preemptive or conversion rights or other subscription rights. There are no redemption or sinking fund provisions applicable to the Common Stock. Subject to any preferences that may be granted to the holders of the Company's preferred stock, each holder of Common Stock is entitled to receive ratably such dividends as may be declared by the Board of Directors out of funds legally available therefore, as well as any distributions to the stockholders and, in the event of the Company's liquidation, dissolution or winding up is entitled to share ratably in all the Company's assets remaining after payment of liabilities.
	Preferred Stock
	The Company is authorized to issue up to 10 million shares of preferred stock, $0.01 par value per share, of which none were issued as of December 31, 2013. The Board of Directors, without further action by the holders of Common Stock, may issue shares of preferred stock in one or more series and may fix or alter the rights, preferences, privileges and restrictions, including the voting rights, redemption provisions (including sinking fund provisions), dividend rights, dividend rates, liquidation rates, liquidation preferences, conversion rights and the description and number of shares constituting any wholly unissued series of preferred stock. Except as described above, the Board of Directors, without further stockholder approval, may issue shares of preferred stock with rights that could adversely affect the rights of the holders of Common Stock. The issuance of shares of preferred stock under certain circumstances could have the effect of delaying or preventing a change of control of TEI or other corporate action.
	Warrants
	In accordance with the Plan, holders of the Predecessors' $960 million of 95/8% Senior Subordinated Notes and general unsecured claims received warrants to purchase 3,750,000 shares of Common Stock ("Ordinary Warrants"). The Ordinary Warrants have a four year, six month term and an exercise price of $52.44 per share. The Company evaluated the Ordinary Warrants under current accounting pronouncements and determined they were properly classified as equity on the accompanying consolidated balance sheet. The Company valued the Ordinary Warrants using the Black-Scholes option valuation model assuming a life of 4.5 years, a volatility factor of 61% and a risk free interest rate of 2.36%. The resulting value of $11.5 million was recorded as a reorganization item of the Predecessors statements of operations.
	In addition, pursuant to the terms of the Exit Facility, the Company issued Penny Warrants to purchase 1,312,500 shares of Common Stock at a strike price of $0.01 to participating lenders on the Effective Date. The Penny Warrants had a term of 3 months. The Company valued the Penny Warrants using the Black-Scholes option valuation model assuming a life of 0.24 years, a volatility factor of 41% and a risk free rate of 0.16%. During the Successor Period, all the 1,312,500 Penny Warrants were exercised at $0.01 per share. The resulting value of $19.5 million was treated as a debt discount and the unamortized balance was netted against the carrying value of the Exit Facility prior to March 2012. The discount was amortized at a constant rate applied to the outstanding balance of the Exit Facility with a corresponding increase in non-cash interest expense. The unamortized balance of $5.5 million was included in the loss on debt retirement in March 2012 when the Exit Facility was repaid in full.
	Significant Ownership
	At December 31, 2013, Mr. Icahn indirectly controlled approximately 67.9% of the voting power of the Company's Common Stock and, by virtue of such stock ownership, is able to control or exert substantial influence over the Company, including the election of directors. The existence of a significant stockholder may have the effect of making it difficult for, or may discourage or delay, a third party from seeking to acquire a majority of the Company's outstanding Common Stock. Mr. Icahn's interests may not always be consistent with the Company's interests or with the interests of the Company's other stockholders. Mr. Icahn and entities controlled by him may also pursue acquisitions or business opportunities that may or may not be complementary to the Company's business. To the extent that conflicts of interest may arise between the Company and Mr. Icahn and his affiliates, those conflicts may be resolved in a manner adverse to the Company or its other shareholders.

BASIC_AND_DILUTED_NET_INCOME_P

BASIC AND DILUTED NET INCOME PER SHARE	12 Months Ended
BASIC AND DILUTED NET INCOME PER SHARE	Dec. 31, 2013
Earnings Per Share [Abstract]	'
BASIC AND DILUTED NET INCOME PER SHARE	'
	BASIC AND DILUTED NET INCOME (LOSS) PER SHARE
	The Company computes net income (loss) per share in accordance with accounting guidance that requires presentation of both basic and diluted earnings per share ("EPS") on the face of the income statement. Basic EPS is computed by dividing net income (loss) for the period by the weighted average number of shares outstanding during the period. Diluted EPS is computed by dividing net income (loss) for the period by the weighted average number of common shares outstanding during the period, increased by potentially dilutive common shares that were outstanding during the period. Potentially dilutive common shares include warrants. Diluted EPS excludes all potential dilutive shares if their effect is anti-dilutive.
	Excluded from the calculation of diluted EPS are the Ordinary Warrants to purchase 3,750,000 shares of our common stock as they were anti-dilutive for all periods presented.

EMPLOYEE_BENEFIT_PLANS

EMPLOYEE BENEFIT PLANS

12 Months Ended

Dec. 31, 2013

Compensation and Retirement Disclosure [Abstract]

EMPLOYEE BENEFIT PLANS

Retirement Plans

The Company offers a defined contribution 401(k) plan, which covers substantially all employees who are not covered by a collective bargaining agreement and who reach certain age and length of service requirements. Plan participants can elect to defer before tax compensation through payroll deductions. Such deferrals are regulated under Section 401(k) of the Internal Revenue Code. The plan allows for the Company to make an employer contribution on the employee's behalf at the Company's discretion. The Predecessors elected to suspend the employer contribution effective May 1, 2009 with the exception of Tropicana Evansville. The Company suspended the employer contributions at Tropicana AC and Tropicana Evansville in September 2010 and February 2011, respectively. The Company does not sponsor a defined benefit plan.

The Company made no matching contributions in 2013 or 2012. The Company's matching contributions included in continuing operations were approximately $36,000 for the year ended December 31, 2011.

Multiemployer Pension Plans

At December 31, 2013 and 2012 we had collective bargaining agreements with unions covering certain employees. Certain Company employees who are members of various unions are covered by union-sponsored, collectively bargained, multiemployer defined benefit pension plans. The risks of participating in multiemployer pension plans are different from single-employer pension plans in the following aspects: (i) assets contributed to the multiemployer plan by one employer may be used to provide benefits to employees of other participating employers, (ii) if a participating employer stops contributing to the plan, the unfunded obligations of the plan may be borne by the remaining participating employers, and (iii) if the Company stops participating in some of its multiemployer pension plans, the Company may be required to pay those plans an amount based on the underfunded status of the plan, referred to as a withdrawal liability.

The Company's total contributions to these multiemployer plans were $0.0 million, $0.5 million and $3.0 million for the years ended December 31, 2013 and 2012, and 2011, respectively, and do not represent more than 5% of total contribution to those plans. The Company's participation in the individually significant plan is outlined in the table below, while other plans have been aggregated in the “Other” line as the contributions to these plans are not material:

Pension Fund

EIN/Pension Plan number

Pension Protection Act Status

Contributions

Funding Improvement Plan/ Rehabilitation Plan Status

Surcharge Paid

(in thousands)

2013

2012

2011

UNITE HERE National Retirement Fund

13-6130178 / 001

Red (a)

—

461

2,755

Implemented

Other

—

238

Total

—

461

2,993

(a) On March 31, 2010, this fund was certified in critical status under the federal multiemployer plan funding laws pursuant to the Pension Protection Act of 2006.

During 2011, the Company withdrew from certain "Other" union pension plans and paid $0.3 million of withdrawal liabilities. Under the UNITE HERE National Retirement Fund Rehabilitation Plan (the "NRF"), the Company paid increased contributions from January 2012 until the Company withdrew from the plan on February 25, 2012. The contributions increased from $1.773 per employee per straight time hour worked to $1.925 per employee per straight time hour worked. In September 2011, the collective bargaining agreement with UNITE HERE expired and the Company continued to voluntarily contribute to the NRF after the September 2011 expiration date through February 25, 2012 (at which time the Company declared an impasse in the collective bargaining negotiations and ceased contributions to the NRF). UNITE HERE subsequently filed a complaint with the National Labor Relations Board (the "NLRB") alleging that the Company's declarations of an impasse violated the National Labor Relations Act. The Company is contesting this complaint. In the event the NLRB rules against the Company and in favor of UNITE HERE and the Company is unsuccessful in overturning such NLRB ruling, the Company could be required to make contributions to the NRF for the period of time in which the Company's withdrawal was in effect. In addition, in January 2012 the NRF's legal counsel sent a letter to the Company asserting that any Company withdrawal from the NRF would not be entitled to the NRF's "Free Look Rule" and would trigger a withdrawal liability. In addition, in November 2013 the Company was advised by UNITE HERE that the NRF had estimated the Company’s withdrawal liability from the NRF to be approximately $4 million. The Company disagrees with this assertion and does not believe it has any legal obligation for any withdrawal liability.

DISCONTINUED_OPERATIONS

DISCONTINUED OPERATIONS	12 Months Ended
	Dec. 31, 2013
Discontinued Operations and Disposal Groups [Abstract]	'
DISCONTINUED OPERATIONS	'
	DISCONTINUED OPERATIONS
	Horizon Vicksburg
	As discussed in Note 1, on December 1, 2010, the Company, through CP Vicksburg, entered into an agreement to sell substantially all of the assets of Horizon Vicksburg, and as a result, its operations are presented as discontinued operations in the accompanying statements of operations for the year ended December 31, 2011. The cash flows of the discontinued operations are included with the cash flows of continuing operations in the accompanying consolidated statements of cash flows.
	River Palms
	As discussed in Note 1, in April 2013, the Company entered into an agreement to sell substantially all of the assets and certain liabilities of River Palms. In accordance with accounting guidance for assets held for sale, the results of operations for River Palms are presented as discontinued operations in the accompanying consolidated statements of income while its assets and liabilities are presented as held for sale in the accompanying balance sheets. The cash flows of the discontinued operations are included with the cash flows of continuing operations in the accompanying consolidated statements of cash flows.
	In October 2013, the Company notified the buyers that it had elected to terminate the agreement to sell River Palms, effective immediately, pursuant to the terms of the agreement. The Company is actively marketing this property for sale and continues to classify River Palms as an asset held for sale.
	The assets and liabilities of River Palms are presented as held for sale as follows (in thousands, unaudited):


		December 31,
		2013			2012
	Cash	$	2,138		$	2,280

	Receivables, net	245			683

	Property and equipment, net	6,147			6,561

	Other assets	719			856

	Total assets held for sale	$	9,249		$	10,380


	Accounts payable	$	411		$	1,085

	Accrued expenses and other liabilities	1,237			1,354

	Total liabilities related to assets held for sale	$	1,648		$	2,439

	Operating results of discontinued operations are summarized as follows (in thousands, unaudited):


		Year ended December 31,
		2013			2012			2011
	Net revenues	$	17,484		$	19,430		$	25,174

	Operating costs and expenses	(18,721		)	(20,703		)	(26,679		)
	Impairment of discontinued operations	(2,611		)	—			(5,139		)

	Loss from operations	(3,848		)	(1,273		)	(6,644		)
	Interest income, net	—			—			1

	Income (loss) from disposal of discontinued operations, net	—			—			1,007

	Income tax benefit (expense)	104			(540		)	1,485

	Loss from discontinued operations, net	$	(3,744	)	$	(1,813	)	$	(4,151	)
	Gain from Disposal of Discontinued Operations, Net
	The Company no longer owned or operated Horizon Vicksburg as of March 25, 2011. As a result, the Company recorded a gain from the disposition of Horizon Vicksburg in the first quarter of 2011 of $1.0 million, which is included in the income from discontinued operations in the accompanying consolidated statements of operations for the year ended December 31, 2011.
	Loss Related to Sale and Impairment of River Palms
	The Company compared its carrying value of River Palms to the estimated sale price less estimated costs to complete the sale and recorded a preliminary loss on the sale of River Palms of $2.6 million which is included in the loss from discontinued operations for the year ended December 31, 2013.
	Additionally, the Company evaluates its property and equipment for impairment whenever indicators of impairment exist. During the fourth quarter of 2011 the Company performed an impairment evaluation of the real and personal property at River Palms due to reduced revenue projections at River Palms and the continued economic conditions in Laughlin, Nevada. The real and personal property was valued using both the cost and market approaches. As a result of the impairment valuation the Company recognized an impairment loss of $5.1 million at River Palms, which is included in the loss from discontinued operations in the accompanying consolidated statements of operations for the year ended December 31, 2011.

INCOME_TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'
INCOME TAXES	'
	INCOME TAXES
	The Company files a consolidated federal income tax return and for the years ended December 31, 2013, 2012 and 2011 is the common parent for income tax purposes.
	The income tax expense (benefit) attributable to net loss from continuing operations before income taxes is as follows (in thousands):


			Year ended
			December 31,
			2013			2012				2011
	Current:

	Federal		$	—		$	(313	)		$	2,784

	State		2,443			3,268				1,459

	Total current		2,443			2,955				4,243

	Deferred:

	Federal		84			(84		)		(21		)

	State		7			(7		)		(2		)

	Total deferred		91			(91		)		(23		)

	Expense (benefit) from income taxes		$	2,534		$	2,864			$	4,220


	A reconciliation of the federal income tax statutory rate and the effective tax rate is as follows:


			Year ended
			December 31,
			2013		2012			2011
	Federal statutory rate		35	%	35	%		35	%
	Employment credits		(2.0	)	—			272.8

	Permanent differences		1.3		1.8			(67.6	)

	Disallowed foreign activity		1.2		4.2			(325.6	)

	State tax		7.4		9.4			(278.2	)

	Valuation allowance		(32.5	)	(38.4	)		439.8

	Effective tax rate		10.4	%	12	%		76.2	%

	The major tax-effected components of the net deferred tax liability are as follows (in thousands):


			December 31,
			2013			2012
	Deferred tax assets:

	Receivables		$	4,787		$	5,050

	Accrued compensation		3,772			5,060

	Reserves/accrued liabilities		1,991			2,531

	Net operating loss carryforward		68,368			61,762

	Property and equipment		131,861			138,532

Credits/carryforwards		2,320			2,646

Other assets		2,661			3,452

Gross deferred tax assets		215,760			219,033

Valuation allowance		(211,082		)	(214,563		)
Total deferred tax assets		$	4,678		$	4,470


Deferred tax liabilities:
Deductible prepaid expenses		$	(3,529	)	$	(3,088	)
Intangible assets		(20,808		)	(20,950		)
Total deferred tax liabilities		(24,337		)	(24,038		)
Net deferred tax liabilities		$	(19,659	)	$	(19,568	)
The Company has federal net operating loss carryforwards pursuant to the acquisition of Adamar. Internal Revenue Code Section 382 ("Section 382") places certain limitations on the annual amount of net operating loss carryforwards that can be utilized when a change of ownership occurs. The Company believes its acquisition of Adamar was a change in ownership pursuant to Section 382. As a result of the annual limitation, the net operating loss carryforward amount available to be used in future periods is approximately $184.8 million and will begin to expire in 2028 and forward. As of December 31, 2013, the Company could not determine it was more likely than not to utilize its net operating loss carryforwards before expiration and has established a full valuation allowance.
Accounting for uncertainty in income taxes prescribes a threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. The accounting standards also require that the tax positions be assessed using a two-step process. A tax position is recognized if it meets a "more-likely-than-not" threshold and is measured at the largest amount of benefit that is greater than 50% likely of being realized. Uncertain tax positions must be reviewed at each balance sheet date. Liabilities recognized as a result of this analysis must generally be recorded separately from any current or deferred income tax accounts.
A reconciliation of the beginning and ending amounts of gross unrecognized tax benefits is as follows (in thousands):


		December 31,
		2013			2012				2011
Unrecognized tax benefits, beginning of period		$	—		$	—			$	—

Reductions based on tax positions related to the prior year		—			—				—

Reductions due to lapse of statute of limitations		—			—				—

Unrecognized tax benefits, end of period		$	—		$	—			$	—

The entire balance of unrecognized tax benefits, if recognized, would affect the effective tax rate. We recognize accrued interest and penalties related to unrecognized tax benefits in income tax expense. In the next twelve months, the Company does not expect the liability for the unrecognized tax benefits to change significantly.
The Company files income tax returns in the United States federal jurisdiction and various state and foreign jurisdictions. Generally, the statute of limitations for examination of TEI's United States federal and state income tax returns is open for the years ended December 31, 2010. Management believes that adequate provision for income taxes and interest has been recorded in the accompanying financial statements.

SEGMENT_INFORMATION

SEGMENT INFORMATION	12 Months Ended
	Dec. 31, 2013
Segment Reporting [Abstract]	'
SEGMENT INFORMATION	'
	SEGMENT INFORMATION
	The Company views each property as an operating segment which we aggregate by region in order to present our reportable segments: (i) East, (ii) Central, (iii) West, (iv) and South and other. The Company uses operating income to compare operating results among its segments and allocate resources.
	The following table highlights by segment our net revenues and operating income, and reconciles operating income to income from continuing operations before income taxes for the years ended December 31, 2013, 2012 and 2011, (in thousands):


			Year ended December 31,
			2013				2012			2011
	Net revenues:

	East		$	244,471			$	264,037		$	279,063

	Central		120,459				122,502			123,975

	West		101,769				101,087			100,086

	South and other		90,968				105,732			96,910

	Corporate		—				—			—

	Total net revenues		$	557,667			$	593,358		$	600,034

	Operating income:

	East		$	11,188			$	2,059		$	2,286

	Central		27,977				27,002			26,284

	West		11,467				12,676			13,039

	South and other		4,748				20,413			10,670

	Corporate		(12,617		)		(9,145		)	(12,832		)
	Total operating income		$	42,763			$	53,005		$	39,447

	Reconciliation of operating income to income from continuing operations before income taxes:
	Operating income		$	42,763			$	53,005		$	39,447

	Interest expense		(14,331		)		(17,161		)	(32,401		)
	Interest income		846				777			878

	Loss on debt retirement		(4,897		)		(12,847		)	(2,385		)
	Income from continuing operations before income taxes		$	24,381			$	23,774		$	5,539



		December 31,
		2013				2012
	Assets by segment:
	East	$	368,317			$	343,777

	Central	151,139				154,860

	West	111,786				106,235

	South and other	119,142				118,197

	Corporate	283,988				167,451

	Assets held for sale	9,249				10,380

	Total assets	$	1,043,621			$	900,900

SELECTED_QUARTERLY_FINANCIAL_D

SELECTED QUARTERLY FINANCIAL DATA (UNAUDITED)	12 Months Ended
	Dec. 31, 2013
Quarterly Financial Information Disclosure [Abstract]	'
SELECTED QUARTERLY FINANCIAL DATA (UNAUDITED)	'
	SELECTED QUARTERLY FINANCIAL DATA (UNAUDITED)


		Year ended December 31, 2013
		First Quarter			Second Quarter			Third Quarter			Fourth Quarter
	(amounts in thousands, except per share data)
	Net revenues	$	138,361		$	143,751		$	148,747		$	126,808

	Operating income	9,353			18,308			13,883			1,219

	Income (loss) from continuing operations	5,279			13,840			9,129			(6,401		)

	Income (loss) from discontinued operations, net	46			(830		)	(783		)	(2,177		)

	Net income (loss)	$	5,325		$	13,010		$	8,346		$	(8,578	)

	Basic and diluted income (loss) per common share attributable to Tropicana Entertainment Inc.:
	Income (loss) from continuing operations	$	0.2		$	0.53		$	0.35		$	(0.24	)

	Net income (loss)	$	0.2		$	0.49		$	0.32		$	(0.33	)


		Year ended December 31, 2012
		First Quarter			Second Quarter			Third Quarter			Fourth Quarter
	(amounts in thousands, except per share data)
	Net revenues	$	149,333		$	158,736		$	166,481		$	118,808

	Operating income (loss)	12,013			15,510			26,382			(900		)

	Income (loss) from continuing operations, including noncontrolling interest	(5,701		)	9,435			21,348			(4,172		)

	Loss from discontinued operations, net	880			(675		)	(492		)	(1,526		)

	Net income (loss)	$	(4,821	)	$	8,760		$	20,856		$	(5,698	)

	Basic and diluted income (loss) per common share attributable to Tropicana Entertainment Inc.:
	Income (loss) from continuing operations	$	(0.22	)	$	0.36		$	0.81		$	(0.16	)

	Net income (loss)	$	(0.18	)	$	0.33		$	0.79		$	(0.22	)

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	12 Months Ended
SUBSEQUENT EVENTS	Dec. 31, 2013
Subsequent Events [Abstract]	'
Subsequent Events [Text Block]	'
	SUBSEQUENT EVENTS

	In October 2013, RIH Acquisitions NJ, LLC, the owner and operator of the Atlantic Club Casino, one of our competitors in Atlantic City, filed for Chapter 11 bankruptcy in U.S. Bankruptcy Court in Camden, New Jersey. The bankruptcy court subsequently approved the Company’s bid to purchase various personal property assets of the Atlantic Club including its gaming equipment and the patron database. In January 2014, the Atlantic Club ceased operations and the Company completed the purchase of these Atlantic Club assets for approximately $9.1 million.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]	'
Principles of Consolidation	'
	Principles of Consolidation
	The accompanying financial statements include the Company and its majority-owned subsidiaries. All intercompany balances and transactions have been eliminated in consolidation.
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 of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates incorporated in the Company's financial statements include the estimated useful lives for depreciable and amortizable assets, the estimated allowance for doubtful accounts receivable, the estimated valuation allowance for deferred tax assets, certain tax liabilities, estimated cash flows in assessing the impairment of long-lived assets, intangible assets, Casino Reinvestment Development Authority (the "CRDA") investments, fair values of acquired assets and liabilities, self-insured liability reserves, customer loyalty program reserves, contingencies, litigation, claims, assessments and loss contingencies. Actual results could differ from these estimates.
Business Combinations	'
	Business Combinations
	The Company accounts for business combinations in accordance with guidance related to business combinations using the purchase method of accounting for business combinations, which requires that the assets acquired and liabilities assumed be recorded on the date of acquisition at their respective fair value and the identification and recognition of intangible assets separately from goodwill. Additionally, the guidance requires, among other things, the buyer to: (1) expense acquisition-related costs; (2) recognize assets or liabilities assumed arising from contractual contingencies on the acquisition date using acquisition-date fair values; (3) recognize goodwill as the excess of the consideration transferred plus the fair value of any noncontrolling interest over the acquisition-date fair value of net assets acquired; (4) recognize on the acquisition date any contingent consideration using acquisition-date fair values (i.e., fair value earn-outs in the initial accounting for the acquisition); and (5) eliminate the recognition of liabilities for restructuring costs expected to be incurred as a result of the business combination. In addition, if the buyer determines that some or all of its previously booked deferred tax valuation allowance is no longer needed as a result of the business combination, the guidance requires that the reduction or elimination of the valuation allowance be accounted as a reduction of income tax expense.
Cash and Cash Equivalents	'
	Cash and Cash Equivalents
	Cash and cash equivalents include cash, cash on hand in the casino cages, certificates of deposit, money market funds and other highly liquid investments with original maturities of three months or less.
Restricted Cash	'
	Restricted Cash
	Restricted cash consisted primarily of funds invested in money market funds.
Concentration of Credit Risk	'
	Concentration of Credit Risk
	Financial instruments that potentially subject the Company to concentration of credit risk consist primarily of cash and cash equivalent accounts maintained in financial institutions and accounts receivable. Bank accounts are insured by the Federal Deposit Insurance Corporation up to $250,000 or with the Securities Investor Protection Corporation up to $500,000. Concentration of credit risk, with respect to casino receivables, is limited through the Company's credit evaluation process. The Company issues markers to approved casino customers following credit checks and investigations of credit worthiness.
Receivables	'
	Receivables
	Receivables consist primarily of casino, hotel and other receivables, net of an allowance for doubtful accounts. Receivables are typically non-interest bearing and are initially recorded at cost. Accounts are written off when management deems the account to be uncollectible. An estimated allowance for doubtful accounts is maintained to reduce the Company's receivables to their expected realization, which approximates fair value. The allowance is estimated based on specific reviews of customer accounts as well as historical collection experience and current economic and business conditions. Recoveries of accounts previously written off are recorded when received.
Inventories	'
	Inventories
	Inventories consist primarily of food and beverage, retail merchandise and operating supplies and are stated at the lower of cost or market. Cost is determined using the first-in, first-out method.
Property and Equipment	'
	Property and Equipment
	Property and equipment under fresh-start reporting and business combination guidance is stated at fair value as of the Effective Date and acquisition date, respectively. Property and equipment acquired subsequent to the Effective Date and the acquisition date are stated at cost. Depreciation is computed using the straight-line method over the estimated useful lives of the related assets or, for capital leases and leasehold improvements, over the shorter of the asset's useful life or the term of the lease. Gains or losses on disposals of assets are recognized as incurred. Costs of major improvements are capitalized, while costs of normal repairs and maintenance are expensed as incurred.
	The Company must make estimates and assumptions when accounting for capital expenditures. Whether an expenditure is considered a maintenance expense or a capital asset is a matter of judgment. In contrast to normal repair and maintenance costs that are expensed when incurred, items the Company classifies as maintenance capital are expenditures necessary to keep its existing properties at their current levels and are typically replacement items due to the normal wear and tear of its properties and equipment as a result of use and age. The Company's depreciation expense is highly dependent on the assumptions it makes about its assets' estimated useful lives. The Company determines the estimated useful lives based on its experience with similar assets, engineering studies and its estimate of the usage of the asset. Whenever events or circumstances occur that change the estimated useful life of an asset, the Company accounts for the change prospectively.
Long-Lived Assets	'
	Long-Lived Assets
	The Company evaluates its property and equipment and other long-lived assets for impairment in accordance with accounting guidance related to impairment or disposal of long-lived assets. For assets to be held for sale, the Company recognizes the asset to be sold at the lower of carrying value or fair value less costs to sell. Fair value for assets held for sale is generally estimated based on comparable asset sales, solicited offers or a discounted cash flow model. For long-lived assets to be held and used, the Company reviews for impairment whenever indicators of impairment exist. If an indicator of impairment exists, the Company compares the estimated undiscounted future cash flows of the asset to the carrying value of the asset. If the undiscounted cash flows exceed the carrying value, no impairment is indicated. If the undiscounted cash flows are less than the carrying value, then impairment is measured based on estimated fair value compared to carrying value, with fair value typically based on a discounted cash flow model.
Goodwill and Intangible Assets	'
	Goodwill and Intangible Assets
	Goodwill represents the excess of purchase price over fair value of assets acquired and liabilities assumed in business combinations or under fresh-start reporting. In accordance with accounting guidance related to goodwill and other intangible assets, the Company tests for impairment of goodwill and indefinite-lived intangible assets annually in the fourth quarter of each year and in certain situations between those annual dates.
	The Company's annual impairment testing for goodwill is performed at the reporting unit level and each of its casino properties is considered to be a reporting unit. The annual goodwill impairment testing utilizes a two step process. In the first step, the Company compares the fair value of each reporting unit with its carrying amount, including goodwill. The fair value of each reporting unit is estimated using the expected present value of future cash flows along with indications provided by the current valuation multiples of comparable publicly traded companies. If the fair value of the reporting unit exceeds its carrying amount, then goodwill of the reporting unit is not considered impaired. If the carrying amount of the reporting unit exceeds it fair value, then the goodwill of the reporting unit is considered impaired and the Company proceeds to the second step of the goodwill impairment test. In the second step, the Company determines the implied fair value of the reporting unit's goodwill by allocating the fair value of the reporting unit determined in step one to the assets and liabilities of the reporting unit, as if the reporting unit had been acquired in business combination. If the carrying value of the reporting unit's goodwill exceeds the implied fair value of that goodwill, an impairment loss is recognized in an amount equal to that excess.
	The Company’s indefinite-lived intangible assets, which include its "Tropicana" trade name and certain gaming licenses, are not subject to amortization but are tested for impairment annually. The annual impairment test for indefinite-lived intangible assets consists of a comparison of the fair value of the intangible asset with its carrying amount. If the carrying amount of the intangible asset exceeds its fair value, an impairment loss is recognized in an amount equal to that excess. The fair value of the trade name is estimated using the relief from royalty method, a form of both the income approach and the market approach, which is a function of prospective revenue, the royalty rate that would hypothetically be charged by a licensor of an asset to an unrelated licensee, and a discount rate. The fair value of the Company’s gaming licenses is estimated using the Greenfield method of the discounted cash flow approach which is the function of the cost to build a new casino operation, the build out period, projected cash flows attributed to the casino once operational, and a discount rate.
	The Company’s definite-lived intangible assets include customer lists and favorable lease arrangements. Intangible assets with a definite life are amortized over their useful life, which is the period over which the asset is expected to contribute directly or indirectly to future cash flows. Management periodically assesses the amortization period of intangible assets with definite lives based upon estimated future cash flows from related operations.
	The Company has three reporting units that have goodwill. Based on the 2013 annual impairment test, the following table presents the Company’s goodwill by reporting unit and the percentage that the fair value exceeded the carrying value for those reporting units.


	Reporting Unit	Reporting Unit Fair Value in Excess of Carrying Value		Goodwill
				(in thousands)
	Tropicana AC	2.1	%	$	9,071

	Tropicana Laughlin	11	%	1,633

	Tropicana Evansville	42.8	%	14,224

				$	24,928

	As stated previously, reporting unit fair values are based upon consideration of various valuation methodologies, including an income approach and a market approach. Using the Discounted Cash Flow Method (“DCF”), the value of a company is estimated based on the present value of its expected future economic benefits. Assumptions used in a DCF require the exercise of significant judgment, including appropriate discount rates and terminal values, growth rates, and the amount and timing of expected future cash flows. The forecasted cash flows are based on current plans and for years beyond that plan, the estimates are based on assumed growth rates. The discount rates, which are intended to reflect the risks inherent in the future cash flow projection used in the DCF, are based on market-participant inputs employed in developing a weighted average cost of capital (“WACC”).Using a market approach, the value of a company is estimated based on comparisons to similar public companies and transactions involving similar companies in the industry. These comparisons and the ultimate application of pricing multiples require significant judgment in the selection of the guideline companies and precedent transactions employed in the analysis and the pricing multiples applied to the reporting unit's operating metrics.
	The Company believes its prospective cash flow assumptions are reasonable. However, future cash flow estimates are, by their nature, subjective and actual results may differ materially from the Company’s estimates. If ongoing estimates of future cash flows are not met, impairment charges may be recorded in future accounting periods. Estimates of cash flows are based on the current regulatory, political and economic climates, recent operating information and budgets of the various properties where the Company conducts operations. These estimates could be negatively impacted by changes in federal, state or local regulations, economic downturns, or other events affecting various forms of travel and access to the Company’s properties.
CRDA Investment	'
	CRDA Investment
	The New Jersey Casino Reinvestment Development Authority ("CRDA") deposits made by Tropicana AC are carried at cost less a valuation allowance because they have to be used to purchase CRDA bonds that carry below market interest rates unless an alternative investment is approved. The valuation allowance is established by a charge to the statement of operations as part of general and administrative expense at the time the obligation is incurred to make the deposit unless there is an agreement with the CRDA for a return of the deposit at full face value. If the CRDA deposits are used to purchase CRDA bonds, the valuation allowance is transferred to the bonds as a discount, which is amortized to interest income using the interest method. If the CRDA deposits are used to make other investments, the valuation allowance is transferred to those investments and remains a valuation allowance. The CRDA bonds are classified as held-to-maturity securities and are carried at amortized cost less any adjustments for other than temporary impairments.
Debt Issuance Costs	'
	Debt Issuance Costs
	Debt issuance costs incurred in connection with the issuance of long-term debt are capitalized and amortized to interest expense over the expected terms of the related debt agreements using the effective interest method, and are included in other assets, net, on the Company's balance sheets.
Self-Insurance Reserves	'
	Self-Insurance Reserves
	The Company is self-insured up to certain stop loss amounts for employee health coverage, workers' compensation and general liability claims. Insurance claims and reserves include accruals of estimated settlements for known claims, as well as accruals of estimates for claims incurred but not yet reported as estimated by management with the assistance of a third party claims administrator. In estimating these accruals, historical loss experience is considered and judgments are made about the expected levels of costs per claim. The Company believes its estimates of future liability are reasonable based upon its methodology; however, changes in health care costs, accident frequency and severity and other factors could materially affect the estimates for these liabilities. The Company continually monitors changes in claim type and incident and evaluates the insurance accrual, making necessary adjustments based on the evaluation of these qualitative data points.
Fair Value of Financial Instruments	'
	Fair Value of Financial Instruments
	The carrying values of the Company's cash and cash equivalents, restricted cash, receivables and accounts payable approximate fair value because of the short term maturities of these instruments. The carrying values of investments, which include deposits and bonds, approximate fair value as items are presented net of a valuation allowance and in the case of the bonds, net of an unamortized discount.
	The fair value of our long-term debt is based on the quoted market prices for similar issues.
Customer Loyalty Program	'
	Customer Loyalty Program
	The Company provides certain customer loyalty programs (the "Programs") at its casinos, which allow customers to redeem points earned from their gaming activity for cash, food, beverage, rooms or merchandise. Under the Programs, customers are able to accumulate points that may be redeemed in the future, subject to certain limitations and the terms of the Programs. The Company records a liability for the estimated cost of the outstanding points under the Programs that it believes will ultimately be redeemed. The estimated cost of the outstanding points under the Programs is calculated based on estimates and assumptions regarding marginal costs of the goods and services, redemption rates and the mix of goods and services for which the points are expected to be redeemed. For points that may be redeemed for cash, the Company accrues this cost (after consideration of estimated redemption rates) as they are earned from gaming play, which is included in promotional allowances. For points that may only be redeemed for goods or services but cannot be redeemed for cash, the Company estimates the cost and accrues for this expense as the points are earned from gaming play, which is recorded as casino operating costs and expenses.
Revenue Recognition and Promotional Allowances	'
	Revenue Recognition and Promotional Allowances
	Casino revenue represents the difference between wins and losses from gaming activities. Room, food and beverage and other operating revenues are recognized at the time the goods or services are provided. The Company collects taxes from customers at the point of sale on transactions subject to sales and other taxes. Revenues are recorded net of any taxes collected. The majority of the Company's casino revenue is counted in the form of cash and chips and, therefore, is not subject to any significant or complex estimation. The retail value of rooms, food and beverage and other services provided to customers on a complimentary basis is included in gross revenues and then deducted as promotional allowances.
Gaming Taxes	'
	Gaming Taxes
	The Company is subject to taxes based on gross gaming revenues, the number of gaming devices and/or the number of admissions in the jurisdictions in which the Company operates, subject to applicable jurisdictional adjustments. These gaming taxes are included in casino operating costs and expenses on the Company's statements of operations.
Advertising	'
	Advertising
	The Company expenses advertising costs as incurred or the first time the advertising takes place. Advertising expense, included in continuing operations, which is generally included in marketing, advertising and promotions on the Company's statements of operations
Income Taxes	'
	Income Taxes
	Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect of a change in tax rates on deferred tax assets and liabilities is recognized in income in the period that included the enactment date. Future tax benefits are recognized to the extent that realization of those benefits is considered more likely than not, and a valuation allowance is established for deferred tax assets which do not meet this threshold.
Recently Issued Accounting Standards	'
	Recently Issued Accounting Standards
	A variety of proposed or otherwise potential accounting standards are currently under consideration by standard-setting organizations and certain regulatory agencies. Because of the tentative and preliminary nature of such proposed standards, we have not yet determined the effect, if any, that the implementation of such proposed standards would have on our financial statements.
Reclassifications	'
	Reclassifications
	Certain reclassifications have been made to prior year amounts in order to conform with current year presentation.

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]	'
Schedule of Goodwill Impairments by Segment [Table Text Block]	'
	Based on the 2013 annual impairment test, the following table presents the Company’s goodwill by reporting unit and the percentage that the fair value exceeded the carrying value for those reporting units.


	Reporting Unit	Reporting Unit Fair Value in Excess of Carrying Value		Goodwill
				(in thousands)
	Tropicana AC	2.1	%	$	9,071

	Tropicana Laughlin	11	%	1,633

	Tropicana Evansville	42.8	%	14,224

				$	24,928

Schedule of Promotional Allowances [Table Text Block]	'
	The amounts included in promotional allowances consist of the following (in thousands):


		Year ended December 31,
		2013			2012		2011
	Room	$	26,126		$	27,125	$	39,887

	Food and beverage	35,234			40,354		45,209

	Other	7,084			12,112		11,060

	Total	$	68,444		$	79,591	$	96,156

Schedule of Estimated Costs of Providing Promotional Allowances [Table Text Block]	'
	The estimated departmental costs and expenses of providing these promotional allowances, for continuing operations, are included in casino operating costs and expenses and consist of the following (in thousands):


		Year ended December 31,
		2013			2012		2011
	Room	$	15,150		$	15,201	$	20,225

	Food and beverage	33,378			36,464		41,082

	Other	2,239			2,326		5,267

	Total	$	50,767		$	53,991	$	66,574

RECEIVABLES_Tables

RECEIVABLES (Tables)	12 Months Ended
	Dec. 31, 2013
Receivables [Abstract]	'
Receivables	'
	Receivables consist of the following (in thousands):


		December 31,
		2013			2012
	Casino	$	18,000		$	19,670

	Hotel	4,539			5,024

	Predecessors' administrative tax claim	10,478			10,478

	Income tax receivable	1,266			—

	Other	6,308			4,864

		40,591			40,036

	Allowance for doubtful accounts	(11,805		)	(12,223		)
	Receivables, net	$	28,786		$	27,813

PROPERTY_AND_EQUIPMENT_Tables

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2013
Property, Plant and Equipment [Abstract]	'
Property and equipment	'
	Property and equipment consist of the following (in thousands):


		Estimated	December 31,
		life
		(years)	2013			2012
	Land	—	$	89,724		$	90,190

	Buildings and improvements	10 - 40	335,050			316,695

	Furniture, fixtures and equipment	3 - 7	130,174			101,940

	Riverboats and barges	5 - 15	18,990			20,100

	Construction in progress	—	12,708			13,029

			586,646			541,954

	Accumulated depreciation		(125,901		)	(93,530		)
	Property and equipment, net		$	460,745		$	448,424

GOODWILL_AND_INTANGIBLE_ASSETS1

GOODWILL AND INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2013
Goodwill and Intangible Assets Disclosure [Abstract]	'
Changes in the carrying amount of Goodwill	'
	Changes in the carrying amount of Goodwill by segment are as follows (in thousands):


		31-Dec-13									31-Dec-12
		Gross			Accumulated				Net		Gross		Accumulated			Net
		Carrying			Impairment				Carrying		Carrying		Impairment			Carrying
		Amount							Value		Amount					Value
	Central	$	14,224		$	—			$	14,224	$	14,224	$	—		$	14,224

	South and other	1,731			(1,731		)		—		1,731		(1,731		)	—

	Corporate	10,704			—				10,704		10,704		—			10,704

	Total	$	26,659		$	(1,731	)		$	24,928	$	26,659	$	(1,731	)	$	24,928

Intangible assets	'
	Intangible assets consist of the following (in thousands):


			Estimated	December 31,
			life
			(years)	2013				2012

	Trade name		Indefinite	$	25,500			$	25,500

	Gaming licenses		Indefinite	28,700				28,700

	Customer lists		3	2,861				2,861

	Favorable lease		5 - 42	15,645				15,645

	Total intangible assets			72,706				72,706

	Less accumulated amortization:
	Customer lists			(2,861		)		(2,702		)
	Favorable lease			(2,831		)		(2,059		)
	Total accumulated amortization			(5,692		)		(4,761		)
	Intangible assets, net			$	67,014			$	67,945

IMPAIRMENT_CHARGES_OTHER_WRITE1

IMPAIRMENT CHARGES, OTHER WRITE-DOWNS AND RECOVERIES (Tables)	12 Months Ended
	Dec. 31, 2013
Impairment Charges and Other Write-Downs [Abstract]	'
Schedule of Impairment Charges and Other Write-Downs [Table Text Block]	'
	Impairment charges and other write-downs included in continuing operations consist of the following (in thousands):


		Year ended December 31,
		2013		2012			2011
	Impairment of barge (Note 4)	$	439	$	—		$	—

	Impairment of intangible assets (Note 5)	—		1,779			300

	Loss on disposal of assets	48		109			(84		)

	Gain on insurance recoveries	—		(4,318		)	—

	Total impairment charges, other write-downs and recoveries	$	487	$	(2,430	)	$	216

INVESTMENTS_Tables

INVESTMENTS (Tables)	12 Months Ended
	Dec. 31, 2013
Investments, Debt and Equity Securities [Abstract]	'
Schedule of investments	'
	Investments consist of the following (in thousands):


		December 31,
		2013			2012
	Investment in bonds—CRDA	$	16,542		$	16,616

	Less unamortized discount	(4,417		)	(4,498		)
	Less valuation allowance	(3,463		)	(3,415		)
	Deposits—CRDA	29,538			29,751

	Less valuation allowance	(7,201		)	(6,987		)
	Direct investment—CRDA	4,022			4,612

	Less valuation allowance	(1,381		)	(1,280		)
	Total investments	$	33,640		$	34,799

OTHER_ASSETS_Tables

OTHER ASSETS (Tables)	12 Months Ended
	Dec. 31, 2013
Other Assets [Abstract]	'
Schedule of other assets	'
	Other assets consist of the following (in thousands):


		December 31,
		2013		2012
	Debt issuance costs	$	4,304	$	2,910

	Tropicana Evansville prepaid rent	2,475		5,175

	Deposits	4,812		6,176

	Other	4,379		2,022

	Other assets	$	15,970	$	16,283

ACCRUED_EXPENSES_AND_OTHER_CUR1

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2013
Payables and Accruals [Abstract]	'
Accrued expenses and other current liabilities	'
	Accrued expenses and other current liabilities consist of the following (in thousands):


		December 31,
		2013		2012
	Accrued payroll and benefits	$	24,697	$	24,403

	Accrued gaming and related	10,564		10,604

	Accrued taxes	9,587		10,302

	Predecessors' administrative tax claim	9,792		9,792

	Other accrued expenses and current liabilities	9,715		9,798

	Total accrued expenses and other current liabilities	$	64,355	$	64,899

DEBT_Tables

DEBT (Tables)	12 Months Ended
	Dec. 31, 2013
Debt Disclosure [Abstract]	'
Debt	'
	Debt consists of the following (in thousands):


		December 31,
		2013			2012
	New Term Loan Facility, due 2020, interest at 4.0% at December 31, 2013, net of unamortized discount of $1.5 million at December 31, 2013.	$	297,771		$	—

	Term Loan Facility, due 2018, interest at 7.5% at December 31, 2012, net of unamortized discount of $3.0 million at December 31, 2012	—			170,665

	Other long-term debt	—			89

	Total long-term debt	297,771			170,754

	Less current portion of debt	(3,000		)	(1,795		)
	Total long-term debt, net	$	294,771		$	168,959

Schedule of maturities of long-term debt	'
	Scheduled maturities of the Company's long-term debt at December 31, 2013 are as follows (in thousands):


	Years ending December 31,
	2014	$	3,000

	2015	3,000

	2016	3,000

	2017	3,000

	2018	3,000

	Thereafter	284,250

	Total scheduled maturities	299,250

	Unamortized debt discount	(1,479		)
	Total long-term debt	$	297,771

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2013
Commitments and Contingencies Disclosure [Abstract]	'
Schedule of future minimum rental payments	'
	Future minimum rental payments, excluding the prepayment of rent to the City of Evansville, that have initial or remaining non-cancelable lease terms (excluding renewable periods) in excess of one year as of December 31, 2013 are as follows (in thousands):


	Years ending December 31,
	2014	$	6,465

	2015	6,155

	2016	5,784

	2017	5,716

	2018	5,693

	Thereafter	46,980

	Total	$	76,793

EMPLOYEE_BENEFIT_PLANS_Tables

EMPLOYEE BENEFIT PLANS (Tables)	12 Months Ended
	Dec. 31, 2013
Compensation and Retirement Disclosure [Abstract]	'
Schedule of multiemployer plans	'
	The Company's participation in the individually significant plan is outlined in the table below, while other plans have been aggregated in the “Other” line as the contributions to these plans are not material:


	Pension Fund	EIN/Pension Plan number	Pension Protection Act Status	Contributions						Funding Improvement Plan/ Rehabilitation Plan Status	Surcharge Paid
				(in thousands)
				2013		2012		2011
	UNITE HERE National Retirement Fund	13-6130178 / 001	Red (a)	$	—	$	461	$	2,755	Implemented	No

	Other			—		—		238

	Total			$	—	$	461	$	2,993

	(a) On March 31, 2010, this fund was certified in critical status under the federal multiemployer plan funding laws pursuant to the Pension Protection Act of 2006.

DISCONTINUED_OPERATIONS_Tables

DISCONTINUED OPERATIONS (Tables)	12 Months Ended
	Dec. 31, 2013
Discontinued Operations and Disposal Groups [Abstract]	'
Operating results of discontinued operations	'
	The assets and liabilities of River Palms are presented as held for sale as follows (in thousands, unaudited):


		December 31,
		2013			2012
	Cash	$	2,138		$	2,280

	Receivables, net	245			683

	Property and equipment, net	6,147			6,561

	Other assets	719			856

	Total assets held for sale	$	9,249		$	10,380


	Accounts payable	$	411		$	1,085

	Accrued expenses and other liabilities	1,237			1,354

	Total liabilities related to assets held for sale	$	1,648		$	2,439

	Operating results of discontinued operations are summarized as follows (in thousands, unaudited):


		Year ended December 31,
		2013			2012			2011
	Net revenues	$	17,484		$	19,430		$	25,174

	Operating costs and expenses	(18,721		)	(20,703		)	(26,679		)
	Impairment of discontinued operations	(2,611		)	—			(5,139		)

	Loss from operations	(3,848		)	(1,273		)	(6,644		)
	Interest income, net	—			—			1

	Income (loss) from disposal of discontinued operations, net	—			—			1,007

	Income tax benefit (expense)	104			(540		)	1,485

	Loss from discontinued operations, net	$	(3,744	)	$	(1,813	)	$	(4,151	)

INCOME_TAXES_INCOME_TAXES_Tabl

INCOME TAXES INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'
Schedule of components of income tax expense (benefit)	'
	The income tax expense (benefit) attributable to net loss from continuing operations before income taxes is as follows (in thousands):


		Year ended
		December 31,
		2013				2012				2011
	Current:

	Federal	$	—			$	(313	)		$	2,784

	State	2,443				3,268				1,459

	Total current	2,443				2,955				4,243

	Deferred:

	Federal	84				(84		)		(21		)

	State	7				(7		)		(2		)

	Total deferred	91				(91		)		(23		)

	Expense (benefit) from income taxes	$	2,534			$	2,864			$	4,220

Reconciliation of the federal income tax statutory rate and the effective tax rate	'
	A reconciliation of the federal income tax statutory rate and the effective tax rate is as follows:


		Year ended
		December 31,
		2013			2012			2011
	Federal statutory rate	35	%		35	%		35	%
	Employment credits	(2.0	)		—			272.8

	Permanent differences	1.3			1.8			(67.6	)

	Disallowed foreign activity	1.2			4.2			(325.6	)

	State tax	7.4			9.4			(278.2	)

	Valuation allowance	(32.5	)		(38.4	)		439.8

	Effective tax rate	10.4	%		12	%		76.2	%
Schedule of major tax-effected components of the net deferred tax liability	'
	The major tax-effected components of the net deferred tax liability are as follows (in thousands):


		December 31,
		2013				2012
	Deferred tax assets:

	Receivables	$	4,787			$	5,050

	Accrued compensation	3,772				5,060

	Reserves/accrued liabilities	1,991				2,531

	Net operating loss carryforward	68,368				61,762

	Property and equipment	131,861				138,532

	Credits/carryforwards	2,320				2,646

	Other assets	2,661				3,452

	Gross deferred tax assets	215,760				219,033

	Valuation allowance	(211,082		)		(214,563		)
	Total deferred tax assets	$	4,678			$	4,470


	Deferred tax liabilities:
	Deductible prepaid expenses	$	(3,529	)		$	(3,088	)
	Intangible assets	(20,808		)		(20,950		)
	Total deferred tax liabilities	(24,337		)		(24,038		)
	Net deferred tax liabilities	$	(19,659	)		$	(19,568	)
Reconciliation of the beginning and ending amounts of gross unrecognized tax benefits	'
	A reconciliation of the beginning and ending amounts of gross unrecognized tax benefits is as follows (in thousands):


		December 31,
		2013				2012				2011
	Unrecognized tax benefits, beginning of period	$	—			$	—			$	—

	Reductions based on tax positions related to the prior year	—				—				—

	Reductions due to lapse of statute of limitations	—				—				—

	Unrecognized tax benefits, end of period	$	—			$	—			$	—

SEGMENT_INFORMATION_Tables

SEGMENT INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2013
Segment Reporting [Abstract]	'
Schedule of segment net revenues and operating income (loss) and reconciliation of operating income (loss) to income from continuing operations before income taxes	'
	The following table highlights by segment our net revenues and operating income, and reconciles operating income to income from continuing operations before income taxes for the years ended December 31, 2013, 2012 and 2011, (in thousands):


			Year ended December 31,
			2013				2012			2011
	Net revenues:

	East		$	244,471			$	264,037		$	279,063

	Central		120,459				122,502			123,975

	West		101,769				101,087			100,086

	South and other		90,968				105,732			96,910

	Corporate		—				—			—

	Total net revenues		$	557,667			$	593,358		$	600,034

	Operating income:

	East		$	11,188			$	2,059		$	2,286

	Central		27,977				27,002			26,284

	West		11,467				12,676			13,039

	South and other		4,748				20,413			10,670

	Corporate		(12,617		)		(9,145		)	(12,832		)
	Total operating income		$	42,763			$	53,005		$	39,447

	Reconciliation of operating income to income from continuing operations before income taxes:
	Operating income		$	42,763			$	53,005		$	39,447

	Interest expense		(14,331		)		(17,161		)	(32,401		)
	Interest income		846				777			878

	Loss on debt retirement		(4,897		)		(12,847		)	(2,385		)
	Income from continuing operations before income taxes		$	24,381			$	23,774		$	5,539

Schedule of segment assets	'


		December 31,
		2013				2012
	Assets by segment:
	East	$	368,317			$	343,777

	Central	151,139				154,860

	West	111,786				106,235

	South and other	119,142				118,197

	Corporate	283,988				167,451

	Assets held for sale	9,249				10,380

	Total assets	$	1,043,621			$	900,900

SELECTED_QUARTERLY_FINANCIAL_D1

SELECTED QUARTERLY FINANCIAL DATA (UNAUDITED) (Tables)	12 Months Ended
	Dec. 31, 2013
Quarterly Financial Information Disclosure [Abstract]	'
Schedule of quarterly financial information	'


		Year ended December 31, 2013
		First Quarter			Second Quarter			Third Quarter			Fourth Quarter
	(amounts in thousands, except per share data)
	Net revenues	$	138,361		$	143,751		$	148,747		$	126,808

	Operating income	9,353			18,308			13,883			1,219

	Income (loss) from continuing operations	5,279			13,840			9,129			(6,401		)

	Income (loss) from discontinued operations, net	46			(830		)	(783		)	(2,177		)

	Net income (loss)	$	5,325		$	13,010		$	8,346		$	(8,578	)

	Basic and diluted income (loss) per common share attributable to Tropicana Entertainment Inc.:
	Income (loss) from continuing operations	$	0.2		$	0.53		$	0.35		$	(0.24	)

	Net income (loss)	$	0.2		$	0.49		$	0.32		$	(0.33	)


		Year ended December 31, 2012
		First Quarter			Second Quarter			Third Quarter			Fourth Quarter
	(amounts in thousands, except per share data)
	Net revenues	$	149,333		$	158,736		$	166,481		$	118,808

	Operating income (loss)	12,013			15,510			26,382			(900		)

	Income (loss) from continuing operations, including noncontrolling interest	(5,701		)	9,435			21,348			(4,172		)

	Loss from discontinued operations, net	880			(675		)	(492		)	(1,526		)

	Net income (loss)	$	(4,821	)	$	8,760		$	20,856		$	(5,698	)

	Basic and diluted income (loss) per common share attributable to Tropicana Entertainment Inc.:
	Income (loss) from continuing operations	$	(0.22	)	$	0.36		$	0.81		$	(0.16	)

	Net income (loss)	$	(0.18	)	$	0.33		$	0.79		$	(0.22	)

BASIS_OF_PRESENTATION_AND_ORGA1

BASIS OF PRESENTATION AND ORGANIZATION - Geographical Information (Details)	Dec. 31, 2013
	Casinos
Island of Aruba	'
Geographical Information [Line Items]	'
Number of casinos	1
Nevada	'
Geographical Information [Line Items]	'
Number of casinos	2
Indiana	'
Geographical Information [Line Items]	'
Number of casinos	1
Louisiana	'
Geographical Information [Line Items]	'
Number of casinos	1
Mississippi	'
Geographical Information [Line Items]	'
Number of casinos	1
New Jersey	'
Geographical Information [Line Items]	'
Number of casinos	1

BASIS_OF_PRESENTATION_AND_ORGA2

BASIS OF PRESENTATION AND ORGANIZATION - Reorganization (Details) (USD $)	Dec. 31, 2013	Jun. 30, 2013	Dec. 31, 2012	Dec. 31, 2013	Mar. 07, 2010	Mar. 07, 2010	Aug. 31, 2010	Aug. 31, 2010	Jun. 30, 2013	Jan. 31, 2011	Aug. 31, 2013
In Millions, except Share data, unless otherwise specified		Greenville Riverboat, LLC Appraisal Action	Greenville Riverboat, LLC Appraisal Action	Board of Directors Chairman	Tropicana Entertainment Holdings, LLC Reorganization Plan	Tropicana Entertainment Holdings, LLC Reorganization Plan	Tropicana Entertainment Cayman Holdings Co, Ltd	Tropicana Entertainment Cayman Holdings Co, Ltd	Greenville Riverboat, LLC	Greenville Riverboat, LLC	Lumiere Place Casino, the Four Seasons Hotel St. Louis [Member]
						Board of Directors Chairman	Favorable lease	Favorable lease
							unit	unit
Business Acquisition [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Number of common shares issued as part of acquisition	'	'	'	'	12,098,053	'	'	'	'	'	'
Common stock, par value	$0.01	'	'	'	$0.01	'	'	'	'	'	'
Number of common shares issuable by warrants issued as part of acquisition	'	'	'	'	3,750,000	'	'	'	'	'	'
Number of common shares issuable by debt warrants issued as part of acquisition	'	'	'	'	1,312,500	'	'	'	'	'	'
Penny Warrants, value (in dollars per share)	'	'	'	'	0.01	'	'	'	'	'	'
Shares issued to credit facility lenders as part of reorganization	'	'	'	'	12,901,947	'	'	'	'	'	'
Credit bid from credit facility lenders as part of reorganization	'	'	'	'	$200	'	'	'	'	'	'
Beneficial ownership interest	'	'	'	67.90%	'	47.50%	'	'	'	'	'
Intangible assets recognized upon acquisition	'	'	'	'	'	'	10.3	'	'	'	'
Number of units in acquired timeshare casino	'	'	'	'	'	'	361	361	'	'	'
Amount received by minority owner for minority interest upon exercise of appraisal rights as part of merger	'	'	'	'	'	'	'	'	'	3.2	'
Total valuation of minority interest	'	'	2.6	'	'	'	'	'	'	'	'
Valuation of minority interest, reduced value sought	'	'	2.3	'	'	'	'	'	'	'	'
Additional settlement payment for full release and dismissal of all claims	'	0	'	'	'	'	'	'	0.1	'	'
Business acquisition, cash purchase price per purchase agreement, subject to adjustments.	'	'	'	'	'	'	'	$12	'	$2.50	$260

BASIS_OF_PRESENTATION_AND_ORGA3

BASIS OF PRESENTATION AND ORGANIZATION - Discontinued Operations (Details) (USD $)	12 Months Ended			1 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Mar. 31, 2011
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Horizon Vicksburg
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]	'	'	'	'
Cash received as consideration for Asset Purchase Agreement	'	'	'	$3,250,000
Gain resulting from Asset Purchase Agreement	$0	$0	$1,007,000	$1,000,000

SUMMARY_OF_SIGNIFICANT_ACCOUNT3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)

3 Months Ended

12 Months Ended

2 Months Ended

12 Months Ended

1 Months Ended

12 Months Ended

1 Months Ended

12 Months Ended

1 Months Ended

12 Months Ended

Dec. 31, 2013

Sep. 30, 2013

Jun. 30, 2013

Mar. 31, 2013

Dec. 31, 2012

Sep. 30, 2012

Jun. 30, 2012

Mar. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Mar. 07, 2010

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Jun. 30, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Jan. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Mar. 30, 2013

Apr. 30, 2012

Dec. 31, 2013

Dec. 31, 2012

Favorable lease

Correction of an error

Room

Food and Beverage

Other Departments

Subsequent Event

Tropicana AC

Tropicana Laughlin [Member]

Tropicana Evansville [Member]

Cash restricted by bankruptcy court

Cash restricted to collateralize letters of credit

Cash restricted in connection with the agreement to purchase Lumiere [Member]

Additional Paid-in Capital

Employee Bonus [Member]

Favorable lease

Tropicana AC Tax Appeal Settlement

Successor

Summary of Significant Accounting Policies [Line Items]

Cash payment to satisfy future tax credits

$31,700,000

Reporting Unit, Percentage of Fair Value in Excess of Carrying Amount

2.10%

11.00%

42.80%

Goodwill

24,928,000

9,071,000

1,633,000

14,224,000

Accounts payable, accrued expenses and other liabilities

-740,000

-9,618,000

-9,720,000

600,000

1,200,000

Operating income (loss)

1,219,000

13,883,000

18,308,000

9,353,000

-900,000

26,382,000

15,510,000

12,013,000

42,763,000

53,005,000

39,447,000

600,000

1,200,000

Restricted cash

30,856,000

15,322,000

30,856,000

15,322,000

9,700,000

6,200,000

5,700,000

15,000,000

Cash, FDIC Insured Amount

250,000

Bank accounts, SIPC Insured Amount

500,000

Self-insurance accruals

7,700,000

8,200,000

7,700,000

8,200,000

Estimated fair value of long-term debt

300,700,000

Customer loyalty program accrual

4,300,000

4,100,000

4,300,000

4,100,000

Promotional Allowances

68,444,000

79,591,000

96,156,000

26,126,000

27,125,000

39,887,000

35,234,000

40,354,000

45,209,000

7,084,000

12,112,000

11,060,000

Estimated costs and expenses of providing promotional allowances

50,767,000

53,991,000

66,574,000

15,150,000

15,201,000

20,225,000

33,378,000

36,464,000

41,082,000

2,239,000

2,326,000

5,267,000

Gaming taxes

67,100,000

74,100,000

74,500,000

Advertising costs

10,400,000

9,900,000

8,900,000

Estimated life

'30 years

Reduction of Additional paid-in capital

5,640,000

Reduction of Intangible assets, net

5,300,000

Reverse prior year's rental expense

$800,000

$900,000

$1,500,000

$300,000

RECEIVABLES_Details

RECEIVABLES (Details) (USD $)

12 Months Ended

1 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Oct. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Indiana Gross Income Tax Appeals

Casino, Receivable [Member]

Hotel, Receivable [Member]

Predecessors' Administrative Tax Claim [Member]

Income tax receivable [Member]

Other Receivables [Member]

Accounts, Notes, Loans and Financing Receivable [Line Items]

Accounts Receivable, Gross, Current

$40,591,000

$40,036,000

$18,000,000

$19,670,000

$4,539,000

$5,024,000

$10,478,000

$1,266,000

$6,308,000

$4,864,000

Allowance for Doubtful Accounts Receivable, Current

11,805,000

12,223,000

Accounts Receivable, Net, Current

28,786,000

27,813,000

Proceeds from legal settlements

3,800,000

Bad debt expense

2,100,000

2,400,000

4,400,000

Write-offs of uncollectable account receivables

$2,400,000

$2,000,000

$2,600,000

PROPERTY_AND_EQUIPMENT_Details

PROPERTY AND EQUIPMENT (Details) (USD $)

12 Months Ended

3 Months Ended

12 Months Ended

1 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Mar. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Jan. 31, 2014

Subsequent Event

Successor

Land

Building and improvements

Furniture, fixtures, and equipment

Riverboats and barges

Construction in progress

South and other

Minimum

Maximum

Minimum

Maximum

Minimum

Maximum

Riverboats and barges

Subsequent Event

Property, Plant and Equipment [Line Items]

Insured Event, Gain (Loss)

$4,318,000

$5,200,000

General and administrative expense

99,584,000

115,010,000

120,004,000

900,000

Property, Plant and Equipment, Net, by Type [Abstract]

Estimated life

'10 years

'40 years

'3 years

'7 years

'5 years

'15 years

Property and equipment, gross

586,646,000

541,954,000

89,724,000

90,190,000

335,050,000

316,695,000

130,174,000

101,940,000

18,990,000

20,100,000

12,708,000

13,029,000

Accumulated depreciation

-125,901,000

-93,530,000

Property and equipment, net

460,745,000

448,424,000

Depreciation expense

34,400,000

31,100,000

30,600,000

Impairment of property and equipment

439,000

Gain (Loss) on Disposition of Property Plant Equipment

200,000

Insurance proceeds

700,000

2,052,000

2,500,000

700,000

5,200,000

Insurance Settlements Receivable

200,000

Settled amount on filed insurance claims

5,900,000

Property, Plant, and Equipment, Salvage Value

700,000

Other Asset Impairment Charges

$3,098,000

$1,892,000

$5,826,000

$400,000

GOODWILL_AND_INTANGIBLE_ASSETS2

GOODWILL AND INTANGIBLE ASSETS - Goodwill (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Goodwill [Line Items]	'	'
Gross Carrying Amount	$26,659	$26,659
Accumulated Impairment	-1,731	-1,731
Net Carrying Value	24,928	24,928
Central	'	'
Goodwill [Line Items]	'	'
Gross Carrying Amount	14,224	14,224
Accumulated Impairment	0	0
Net Carrying Value	14,224	14,224
South and other	'	'
Goodwill [Line Items]	'	'
Gross Carrying Amount	1,731	1,731
Accumulated Impairment	-1,731	-1,731
Net Carrying Value	0	0
Corporate	'	'
Goodwill [Line Items]	'	'
Gross Carrying Amount	10,704	10,704
Accumulated Impairment	0	0
Net Carrying Value	$10,704	$10,704

GOODWILL_AND_INTANGIBLE_ASSETS3

GOODWILL AND INTANGIBLE ASSETS - Intangible Assets (Details) (USD $)

Dec. 31, 2013

Dec. 31, 2012

Jun. 30, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Mar. 07, 2010

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Mar. 07, 2010

Dec. 31, 2012

Aug. 31, 2010

Jun. 30, 2012

Dec. 31, 2013

Dec. 31, 2011

Dec. 31, 2010

Dec. 31, 2013

Dec. 31, 2012

Mar. 07, 2010

Dec. 31, 2010

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Mar. 07, 2010

Correction of an error

Customer lists

Favorable lease

Trade name

Gaming licenses

Tropicana AC

Tropicana Aruba

Correction of an error

Minimum

Maximum

Schedule of Intangible Assets [Line Items]

Intangible assets, indefinite-lived

$25,500,000

$28,700,000

Intangible assets, finite-lived

2,861,000

15,645,000

Total intangible assets, gross

72,706,000

Total accumulated depreciation

-5,692,000

-4,761,000

-2,861,000

-2,702,000

-2,831,000

-2,059,000

Intangible assets, net

67,014,000

67,945,000

Estimated life

'3 years

'30 years

'5 years

'42 years

Intangible asset recognized upon adoption of fresh-start reporting

29,500,000

44,000,000

Impairment loss recognized

1,800,000

300,000

3,700,000

15,300,000

Intangible asset recognized upon adoption of fresh-start reporting

1,500,000

8,600,000

Intangible asset recognized upon acquisition

1,400,000

5,200,000

10,300,000

Amortization expense

300,000

200,000

1,000,000

800,000

900,000

1,500,000

Reduction of Intangible assets, net

5,300,000

Estimated annual amortization, 2014

800,000

Estimated annual amortization, 2015

700,000

Estimated annual amortization, 2016

400,000

Estimated annual amortization, 2017

400,000

Estimated annual amortization, 2018

$400,000

GOODWILL_AND_INTANGIBLE_ASSETS4

GOODWILL AND INTANGIBLE ASSETS - Impairment of Intangible Assets and GoodwillbSuccessor (Details) (USD $)

12 Months Ended

3 Months Ended

12 Months Ended

3 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Mar. 07, 2010

Dec. 31, 2010

Belle of Baton Rouge Lease

Trade name

Gaming licenses

Predecessors

Casino Aztar Land Lease

Belle of Baton Rouge Lease

Schedule of Intangible Assets [Line Items]

Impairment loss

$1,779,000

$300,000

$10,500,000

$4,800,000

Goodwill impairment

1,700,000

Intangible assets, indefinite-lived

$25,500,000

$28,700,000

$39,200,000

IMPAIRMENT_CHARGES_OTHER_WRITE2

IMPAIRMENT CHARGES, OTHER WRITE-DOWNS AND RECOVERIES (Details) (USD $)	1 Months Ended	12 Months Ended
	31-May-11	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Schedule of Impairment Charges and Other Write-Downs [Line Items]	'	'	'	'
Impairment of property and equipment	'	$439,000	$0	$0
Impairment of intangible assets	'	0	1,779,000	300,000
Loss on disposal of assets	'	48,000	109,000	-84,000
Gain on insurance recoveries	'	0	-4,318,000	0
Total impairment charges, other write-downs and recoveries	'	487,000	-2,430,000	216,000
Period of Natural Disaster and Other Casualty Event	'29 days	'	'	'
Insurance Recoveries	'	'	2,800,000	2,500,000
Deferred Gain	'	'	'	1,600,000
Operating activities, Insurance proceeds	'	0	731,000	0
Insurance proceeds	'	$700,000	$2,052,000	$2,500,000

INVESTMENTS_Details

INVESTMENTS (Details) (USD $)	12 Months Ended
INVESTMENTS (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Schedule Of Long-term Investments [Line Items]	'	'	'
Assessment of licensees, percentage of gross gaming revenues	1.25%	'	'
Investment alternative tax, percentage of gross gaming revenues	2.50%	'	'
Investments [Abstract]	'	'	'
Total investments	$33,640,000	$34,799,000	'
Interest income	846,000	777,000	878,000
BondsbCRDA \| Minimum	'	'	'
Investments [Abstract]	'	'	'
CRDA bonds, contractual maturities	'2 years	'	'
BondsbCRDA \| Maximum	'	'	'
Investments [Abstract]	'	'	'
CRDA bonds, contractual maturities	'40 years	'	'
DepositsbCRDA	'	'	'
Investments [Abstract]	'	'	'
Interest income	600,000	400,000	400,000
DepositsbCRDA \| General and Administrative Expense	'	'	'
Investments [Abstract]	'	'	'
Charge to expense to reflect lower return on funds on deposit	1,000,000	500,000	1,700,000
Successor	'	'	'
Investments [Abstract]	'	'	'
Total investments	33,640,000	34,799,000	'
Successor \| BondsbCRDA	'	'	'
Investments [Abstract]	'	'	'
Investments, carrying value, gross	16,542,000	16,616,000	'
Less unamortized discount	-4,417,000	-4,498,000	'
Less valuation allowance	-3,463,000	-3,415,000	'
Successor \| DepositsbCRDA	'	'	'
Investments [Abstract]	'	'	'
Investments, carrying value, gross	29,538,000	29,751,000	'
Less valuation allowance	-7,201,000	-6,987,000	'
Successor \| Direct investmentbCRDA	'	'	'
Investments [Abstract]	'	'	'
Investments, carrying value, gross	4,022,000	4,612,000	'
Less valuation allowance	($1,381,000)	($1,280,000)	'

OTHER_ASSETS_Details

OTHER ASSETS (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Other Assets [Abstract]	'	'
Debt issuance costs	$4,304	$2,910
Casino Aztar prepaid rent	2,475	5,175
Deposits	4,812	6,176
Other	4,379	2,022
Other assets	$15,970	$16,283

ACCRUED_EXPENSES_AND_OTHER_CUR2

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Details) (USD $)	1 Months Ended
	Oct. 31, 2012	Dec. 31, 2013	Dec. 31, 2012
Payables and Accruals [Abstract]	'	'	'
Accrued payroll and benefits	'	$24,697,000	$24,403,000
Accrued gaming and related	'	10,564,000	10,604,000
Accrued taxes	'	9,587,000	10,302,000
Predecessors' administrative tax claim	'	9,792,000	9,792,000
Other accrued expenses and current liabilities	'	9,715,000	9,798,000
Total accrued expenses and other current liabilities	'	64,355,000	64,899,000
Settlement of Predecessors' Administrative Tax Claims	$3,800,000	'	'

DEBT_Schedule_Details

DEBT - Schedule (Details) (USD $)	Dec. 31, 2013	Nov. 27, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified	Dec. 31, 2013	Nov. 27, 2013	Dec. 31, 2012
Debt Instrument [Line Items]	'	'	'
Long-term debt	$297,771	'	$170,754
Current portion of long-term debt	-3,000	'	-1,795
Long-term debt, net	294,771	'	168,959
Credit Facility \| The New Credit Facilities \| New Term Loan Facility, Due 2020, Interest at 4 Percent [Member]	'	'	'
Debt Instrument [Line Items]	'	'	'
Long-term debt	297,771	300,000	0
Interest rate	4.00%	'	'
Unamortized discount	-1,479	'	'
Long-term Debt, Gross	299,250	'	'
Credit Facility \| The Credit Facilities [Member] \| Term Loan Facility, Due 2018, Interest at 7.5 Percent [Member]	'	'	'
Debt Instrument [Line Items]	'	'	'
Long-term debt	0	'	170,665
Interest rate	'	'	7.50%
Unamortized discount	'	'	-3,000
Other long-term debt	'	'	'
Debt Instrument [Line Items]	'	'	'
Long-term debt	$0	'	$89

DEBT_Additional_Information_De

DEBT - Additional Information - (Details) (USD $)

12 Months Ended

0 Months Ended

12 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Nov. 27, 2013

Dec. 31, 2013

Nov. 27, 2013

Dec. 31, 2013

Dec. 31, 2012

Nov. 27, 2013

Mar. 31, 2012

Dec. 29, 2009

Dec. 31, 2012

Mar. 31, 2012

Dec. 31, 2012

Dec. 31, 2011

Dec. 29, 2009

Dec. 31, 2013

The New Credit Facilities

Credit Facility

Greater than [Member]

Less than [Member]

Amount outstanding under the Revolving loans exceed 35% on the last day of any fiscal quarter compliance with a maximum senior secured net leverage ratio is required [Member]

Maximum

Minimum

New Term Loan Facility, Due 2020, Interest at 4 Percent [Member]

The New Credit Facilities

The Credit Facilities [Member]

Exit Facility

Credit Facility

The New Credit Facilities

New Term Loan Facility, Due 2020, Interest at 4 Percent [Member]

Revolving Credit Facility [Member]

Term Loan Facility, Due 2018, Interest at 7.5 Percent [Member]

Letter of Credit

Term Loan Facility, Due 2013, Interest at 15%

Letter of Credit

The New Credit Facilities

Revolving Credit Facility [Member]

Alternate Base Rate (as defined in the Credit Agreement) [Member]

LIBO Rate (as defined in the Credit Agreement) [Member]

Alternate Base Rate (as defined in the Credit Agreement) [Member]

LIBO Rate (as defined in the Credit Agreement) [Member]

Revolving Credit Facility [Member]

Criteria ii [Member]

Criteria i [Member]

Criteria ii [Member]

Criteria i [Member]

Alternate Base Rate (as defined in the Credit Agreement) [Member]

LIBO Rate (as defined in the Credit Agreement) [Member]

Alternate Base Rate (as defined in the Credit Agreement) [Member]

LIBO Rate (as defined in the Credit Agreement) [Member]

Maximum

Minimum

Maximum

Minimum

Criteria ii [Member]

Criteria i [Member]

Criteria ii [Member]

Criteria i [Member]

Debt Instrument [Line Items]

Debt issuance amount

$175,000,000

$130,000,000

Discount rate

0.50%

2.00%

7.00%

Maximum borrowing capacity

15,000,000

20,000,000

Debt instruments, quarterly principal payment

750,000

Repurchase amount

172,400,000

107,700,000

Loss on debt retirement

4,897,000

12,847,000

2,385,000

-4,900,000

12,800,000

Variable rate basis floor

2.00%

1.00%

Basis spread on variable rate

2.00%

3.00%

1.50%

1.00%

2.50%

2.00%

Interest rate floor

4.00%

7.50%

Effective interest rate

4.00%

Covenant, total net leverage ratio

2.75

2.5

Debt Instrument, Covenant, Senior Secured Net Leverage Ratio

3.25

Debt Instrument, Re-pricing Premium Payment if the New Term Loan Facilities are paid prior to May 27, 2014

1.00%

Debt Instruments, Percent of Annual Excess Cash Flow

50.00%

0.00%

Required Debt Principal Payment if Lumiere Acquisition is Terminated

125,000,000

Debt Instruments, Covenants, Percent Outstanding under the Revolving Facility

35.00%

Scheduled maturities of long-term debt [Abstract]

Long-term Debt, Maturities, Repayments of Principal in Next Twelve Months

3,000,000

Long-term Debt, Maturities, Repayments of Principal in Year Two

3,000,000

Long-term Debt, Maturities, Repayments of Principal in Year Three

3,000,000

Long-term Debt, Maturities, Repayments of Principal in Year Four

3,000,000

Long-term Debt, Maturities, Repayments of Principal in Year Five

3,000,000

Long-term Debt, Maturities, Repayments of Principal after Year Five

284,250,000

Total scheduled maturities

299,250,000

Write off of debt issuance cost and unamortized discount

10,800,000

Quarterly payment, percent of principal

0.25%

Prepayment penalty

2,000,000

Prepayment of principal

25,000,000

Number of Penny Warrants issued

1,312,500

Periodic payment, principal

1,300,000

Penny Warrants, value (in dollars per share)

0.01

Interest rate

4.00%

7.50%

15.00%

Interest rate in the event of default

17.00%

Annual fee

$100,000

Unused line fee, percent of daily average undrawn balance

0.75%

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details) (USD $)	12 Months Ended					12 Months Ended		1 Months Ended		1 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2011	Mar. 31, 2012	Mar. 31, 2012
				Exit Facility	Exit Facility	Icahn Affiliates	Icahn Affiliates	Icahn Affiliates	Icahn Affiliates	Tropicana Entertainment, Inc.
				Credit Facility	Term Loan Facility, Due 2013, Interest at 15%	Exit Facility	Exit Facility	Exit Facility	Minimum	Icahn Affiliates
					Credit Facility			Term Loan Facility, Due 2013, Interest at 15%		Exit Facility
								Credit Facility
Related Party Transaction [Line Items]	'	'	'	'	'	'	'	'	'	'
Ownership percentage	'	'	'	'	'	'	'	'	50.00%	'
Debt issuance costs shared with TEH	'	'	'	'	'	'	'	'	'	$9,500,000
Debt issuance costs	4,304,000	2,910,000	'	'	'	'	3,200,000	'	'	'
Prepayment of principal	'	'	'	'	25,000,000	'	'	25,000,000	'	'
Loss on prepayment of debt	'	'	'	'	'	'	'	2,400,000	'	'
Prepayment penalty	'	'	'	2,000,000	'	2,000,000	'	'	'	'
Loss on debt retirement	4,897,000	12,847,000	2,385,000	12,800,000	'	2,700,000	'	'	'	'
Related Party Transaction, Expenses from Transactions with Related Party	$300,000	'	'	'	'	'	'	'	'	'

COMMITMENTS_AND_CONTINGENCIES_1

COMMITMENTS AND CONTINGENCIES - Leases (Details) (USD $)

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Mar. 07, 2010

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Apr. 30, 2012

Dec. 31, 2013

Dec. 31, 2012

Mar. 31, 2010

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Aug. 31, 2010

Successor

MontBleu Lease

Casino Aztar Land Lease

Belle of Baton Rouge Lease

Lighthouse Point Lease

Tropicana Greenville Lease

Jubilee Lease

Tropicana Aruba Land Lease

Long-term liabilities

Through December 31, 2011

After December 31, 2011

acre

RenewalOptions

Minimum

Tier 1

Tier 2

Tier 3

Tier 4

Tier 5

Certain Land and Buildings

Parking Lot

Minimum

Maximum

acre

Tier 1

Tier 2

RenewalOptions

acre

RenewalOptions

Maximum

Minimum

Maximum

Minimum

Maximum

Minimum

Maximum

Minimum

Parking Lot

Minimum

Contractual Obligations [Line Items]

Monthly payment base

$333,333

$75,000

Amounts in addition to base rent, percent of gross revenues above threshold

10.00%

Gross revenue threshold for determining rent payment

50,000,000

Monthly payment base subject to consumer price index adjustment

333,333

Operating Leases, Amounts In Addition to Base Rent as Increased by CPI as compared to 2009, Percent of Gross Revenues Above a Breakpoint as defined in the lease agreement

10.00%

Rent payment, percent of gross revenues

10.00%

Unfavorable lease liability recognized

9,600,000

Unfavorable lease liability balance

7,198,000

7,686,000

7,700,000

8,200,000

7,200,000

7,700,000

Number of acres leased

Number of acres where casino resides

Number of renewal options

Length of renewal option

'5 years

Number of renewal options exercised

Annual rent

2,000,000

200,000

400,000

93,000

Operating Leases, Length of Renewal Option

'5 years

Rent payment calculation, percent of adjusted gross revenues

2.00%

4.00%

6.00%

8.00%

12.00%

0.94%

Rent payment calculation, adjusted gross revenues

25,000,000

50,000,000

75,000,000

100,000,000

45,000,000

80,000,000

Prepayment of rent

13,500,000

Accumulated leasehold improvement expenditures

3,400,000

Rent payment, percent of gross gaming revenues

2.00%

8.00%

Lessee Leasing Arrangements, Operating Leases, Total Term of Contract Including Renewal Options

'25 years

Rent payment calculation, annual gross gaming revenues

36,600,000

Operating Leases, Future Minimum Payments Due, Fiscal Year Maturity [Abstract]

2014

6,465,000

2015

6,155,000

2016

5,784,000

2017

5,716,000

2018

5,693,000

Thereafter

46,980,000

Total

76,793,000

Rent expense

$14,000,000

$16,000,000

$15,400,000

COMMITMENTS_AND_CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES - Other (Details) (USD $)

0 Months Ended

12 Months Ended

0 Months Ended

12 Months Ended

1 Months Ended

12 Months Ended

1 Months Ended

Feb. 01, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Aug. 12, 2010

Dec. 31, 2013

Jun. 30, 2013

Dec. 31, 2012

Oct. 28, 2010

Jan. 31, 2013

Dec. 31, 2013

Jan. 31, 2014

Oct. 31, 2012

Dec. 31, 2013

2011 New Jersey Legislation

New Jersey CRDA

Wimar and CSC Administrative Expense Claims

Aztar v. Marsh

Nevada use tax claims

Greenville Riverboat, LLC Appraisal Action

Tropicana AC Tax Appeal Settlement

Indiana Gross Income Tax Appeals

Tropicana Greenville Lease

New Jersey Casino Control Commission

Minimum

Subsequent Event

Commitments and Contingencies [Line Items]

Annual rent

$400,000

Term of partnership

'5 years

The Company's share to provide funding for the Tourism District Bill

2,400,000

2,500,000

400,000

Required contribution due to new legislation

5,000,000

Required annual contribution due to new legislation

30,000,000

Portion of industry obligations due to new legislation

8.00%

Tax rate, percent of gross casino revenue

8.00%

Commitment, Tax Rate, Percent of Internet Gaming Gross Revenue

15.00%

Required additional investment, percent of gross casino revenue

1.25%

Penalty tax rate, upon breach of required additional investment

2.50%

Commitment, Penalty Tax Rate, Upon Breach of Required Additional Investment for Internet Gaming Gross Revenue

5.00%

Required additional investment, interest rate, portion of average market rate

0.66667

Loss contingency liability

5,400,000

Value of damages sought

100,000,000

Cash paid to minority interest

2,500,000

Additional payment requested from minority interest

3,200,000

Total valuation of minority interest

2,600,000

Valuation of minority interest, reduced value sought

2,300,000

Additional settlement payment for full release and dismissal of all claims

Tax Refund as a Result of TAC Tax Appeal Settlement

49,500,000

Real Estate Taxes to be paid after Credits from TAC Tax Appeal Settlement are Applied

1,800,000

Real estate tax credits used

16,000,000

Professional Fees

4,100,000

Cash payment to satisfy future tax credits

31,700,000

Proceeds from legal settlements

3,800,000

Refunds and tax credits

1,100,000

Reversal of accrued sales and use taxes

$500,000

STOCKHOLDERS_EQUITY_Details

STOCKHOLDERS' EQUITY (Details) (USD $)	12 Months Ended				2 Months Ended	1 Months Ended	2 Months Ended	12 Months Ended		2 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2013	Mar. 07, 2010	Mar. 31, 2012	Mar. 07, 2010	Dec. 31, 2011	Mar. 07, 2010	Mar. 07, 2010
				Board of Directors Chairman	Ordinary Warrants	Penny Warrants	Penny Warrants	Penny Warrants	$960 million 9 5/8% Senior Subordinated Notes	$960 million 9 5/8% Senior Subordinated Notes
										Ordinary Warrants
Class of Warrant or Right [Line Items]	'	'	'	'	'	'	'	'	'	'
Common stock, shares authorized	100,000,000	'	'	'	'	'	'	'	'	'
Common stock, par value	$0.01	'	'	'	'	'	'	'	'	'
Common stock, shares issued	26,312,500	'	'	'	'	'	'	'	'	'
Preferred stock, shares authorized	10,000,000	'	'	'	'	'	'	'	'	'
Preferred stock, par value	$0.01	'	'	'	'	'	'	'	'	'
Debt issuance amount	'	'	'	'	'	'	'	'	$960,000,000	'
Interest rate	'	'	'	'	'	'	'	'	9.63%	'
Number of shares issuable by warrants issued	'	'	'	'	'	'	'	'	'	3,750,000
Term of warrants	'	'	'	'	'	'	'3 months	'	'	'4 years 6 months
Warrants, exercise price	'	'	'	'	'	'	0.01	0.01	'	52.44
Assumed term of Warrants	'	'	'	'	'4 years 6 months	'	'2 months 27 days	'	'	'
Assumed volatility rate	'	'	'	'	'	'	41.00%	'	'	61.00%
Assumed risk free interest rate	'	'	'	'	'	'	0.16%	'	'	2.36%
Value of warrants	'	'	'	'	'	'	'	19,500,000	'	11,500,000
Number of shares issuable by penny warrants issued	'	'	'	'	'	'	1,312,500	'	'	'
Number of warrants exercised	'	'	'	'	'	'	'	1,312,500	'	'
Loss on debt retirement	$4,897,000	$12,847,000	$2,385,000	'	'	$5,500,000	'	'	'	'
Beneficial ownership interest	'	'	'	67.90%	'	'	'	'	'	'

BASIC_AND_DILUTED_NET_INCOME_P1

BASIC AND DILUTED NET INCOME PER SHARE (Details) (Ordinary Warrants)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Ordinary Warrants	'	'	'
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]	'	'	'
Ordinary warrants excluded from the calculation of diluted earnings per share	3,750,000	3,750,000	3,750,000

EMPLOYEE_BENEFIT_PLANS_Retirem

EMPLOYEE BENEFIT PLANS - Retirement Plans (Details) (Successor, USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2012	Dec. 31, 2011
Successor	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'
Employer matching contributions	$0	$36,000

EMPLOYEE_BENEFIT_PLANS_Multiem

EMPLOYEE BENEFIT PLANS - Multiemployer Pension Plans (Details) (USD $)

12 Months Ended

2 Months Ended

12 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Feb. 25, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Nov. 30, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Multiemployer Pension Plans

UNITE HERE National Retirement Fund

Other

Multiemployer Plans [Line Items]

Contributions

$500,000

$3,000,000

$461,000

$2,993,000

$461,000

$2,755,000

$238,000

Withdrawal liabilities

300,000

4,000,000

Hourly contribution rate per employee

$1.93

$1.77

Percentage of the total contributions in which the Company's contributions does not exceed

5.00%

DISCONTINUED_OPERATIONS_Detail

DISCONTINUED OPERATIONS (Details) (USD $)	3 Months Ended								12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Disposal Group, Including Discontinued Operation, Income Statement Disclosures [Abstract]	'	'	'	'	'	'	'	'	'	'	'
Net revenues	'	'	'	'	'	'	'	'	$17,484	$19,430	$25,174
Operating costs and expenses	'	'	'	'	'	'	'	'	-18,721	-20,703	-26,679
Loss from operations	'	'	'	'	'	'	'	'	-3,848	-1,273	-6,644
Interest income, net	'	'	'	'	'	'	'	'	0	0	1
Gain from disposal of discontinued operations, net	'	'	'	'	'	'	'	'	0	0	1,007
Gain from discontinued operations, net	-2,177	-783	-830	46	-1,526	-492	-675	880	-3,744	-1,813	-4,151
Impairment of Long-Lived Assets to be Disposed of	'	'	'	'	'	'	'	'	-2,611	0	-5,139
Discontinued Operation, Tax Effect of Income (Loss) from Disposal of Discontinued Operation	'	'	'	'	'	'	'	'	104	-540	1,485
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Parent	'	'	'	'	'	'	'	'	-3,744	-1,813	-4,151
River Palms disposal [Member]	'	'	'	'	'	'	'	'	'	'	'
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Disposal Group, Including Discontinued Operation, Cash and Cash Equivalents	2,138	'	'	'	2,280	'	'	'	2,138	2,280	'
Disposal Group, Including Discontinued Operation, Income Statement Disclosures [Abstract]	'	'	'	'	'	'	'	'	'	'	'
Disposal Group, Including Discontinued Operation, Accounts, Notes and Loans Receivable, Net	245	'	'	'	683	'	'	'	245	683	'
Disposal Group, Including Discontinued Operation, Property, Plant, and Equipment, Net	6,147	'	'	'	6,561	'	'	'	6,147	6,561	'
Disposal Group, Including Discontinued Operation, Other Assets	719	'	'	'	856	'	'	'	719	856	'
Assets of Disposal Group, Including Discontinued Operation	9,249	'	'	'	10,380	'	'	'	9,249	10,380	'
Disposal Group, Including Discontinued Operation, Accounts Payable	411	'	'	'	1,085	'	'	'	411	1,085	'
Disposal Group, Including Discontinued Operation, Accrued Liabilities	1,237	'	'	'	1,354	'	'	'	1,237	1,354	'
Liabilities of Disposal Group, Including Discontinued Operation	$1,648	'	'	'	$2,439	'	'	'	$1,648	$2,439	'

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)	10 Months Ended	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2010	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Deferred:	'	'	'	'
Expense (benefit) from income taxes	'	$2,534	$2,864	$4,220
Successor	'	'	'	'
Current:	'	'	'	'
Federal	'	0	-313	2,784
State	'	2,443	3,268	1,459
Total current	'	2,443	2,955	4,243
Deferred:	'	'	'	'
Federal	'	84	-84	-21
State	'	7	-7	-2
Total deferred	'	91	-91	-23
Expense (benefit) from income taxes	'	2,534	2,864	4,220
Effective Income Tax Rate, Continuing Operations, Tax Rate Reconciliation [Abstract]	'	'	'	'
Federal statutory rate	'	35.00%	35.00%	35.00%
Employment credits	'	-2.00%	0.00%	272.80%
Permanent differences	'	1.30%	1.80%	-67.60%
Disallowed foreign activity	'	1.20%	4.20%	-325.60%
State tax	'	7.40%	9.40%	-278.20%
Valuation allowance	'	-32.50%	-38.40%	439.80%
Effective tax rate	'	10.40%	12.00%	76.20%
Deferred tax assets:	'	'	'	'
Receivables	'	4,787	5,050	'
Accrued compensation	'	3,772	5,060	'
Reserves/accrued liabilities	'	1,991	2,531	'
Net operating loss carryforward	'	68,368	61,762	'
Property and equipment	'	131,861	138,532	'
Employment credits	'	2,320	2,646	'
Other assets	'	2,661	3,452	'
Gross deferred tax assets	'	215,760	219,033	'
Valuation allowance	'	-211,082	-214,563	'
Total deferred tax assets	'	4,678	4,470	'
Deferred tax liabilities:	'	'	'	'
Deductible prepaid expenses	'	-3,529	-3,088	'
Intangible assets	'	-20,808	-20,950	'
Total deferred tax liabilities	'	-24,337	-24,038	'
Net deferred tax liabilities	'	-19,659	-19,568	'
Net operating loss carryforward	'	184,800	'	'
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]	'	'	'	'
Unrecognized tax benefits, beginning of period	0	0	0	0
Reductions based on tax positions related to the prior year	0	'	0	0
Reductions due to lapse of statute of limitations	0	'	0	0
Unrecognized tax benefits, end of period	$0	'	$0	$0

SEGMENT_INFORMATION_Operating_

SEGMENT INFORMATION - Operating Income (Details) (USD $)	3 Months Ended								12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Net revenues	'	'	'	'	'	'	'	'	$557,667	$593,358	$600,034
Operating income (loss)	1,219	13,883	18,308	9,353	-900	26,382	15,510	12,013	42,763	53,005	39,447
Interest expense	'	'	'	'	'	'	'	'	-14,331	-17,161	-32,401
Interest income	'	'	'	'	'	'	'	'	846	777	878
Loss on debt retirement	'	'	'	'	'	'	'	'	-4,897	-12,847	-2,385
Income (loss) from continuing operations before income taxes	'	'	'	'	'	'	'	'	24,381	23,774	5,539
East	'	'	'	'	'	'	'	'	'	'	'
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Net revenues	'	'	'	'	'	'	'	'	'	244,471	264,037
Operating income (loss)	'	'	'	'	'	'	'	'	'	11,188	2,059
Central	'	'	'	'	'	'	'	'	'	'	'
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Net revenues	'	'	'	'	'	'	'	'	'	120,459	122,502
Operating income (loss)	'	'	'	'	'	'	'	'	'	-27,977	27,002
West	'	'	'	'	'	'	'	'	'	'	'
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Net revenues	'	'	'	'	'	'	'	'	'	101,769	101,087
Operating income (loss)	'	'	'	'	'	'	'	'	'	11,467	12,676
South and other	'	'	'	'	'	'	'	'	'	'	'
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Net revenues	'	'	'	'	'	'	'	'	'	90,968	105,732
Operating income (loss)	'	'	'	'	'	'	'	'	'	4,748	20,413
Corporate	'	'	'	'	'	'	'	'	'	'	'
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Net revenues	'	'	'	'	'	'	'	'	'	0	0
Operating income (loss)	'	'	'	'	'	'	'	'	'	($12,617)	($9,145)

SEGMENT_INFORMATION_Assets_Det

SEGMENT INFORMATION - Assets (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Segment Reporting, Asset Reconciling Item [Line Items]	'	'
Assets	$1,043,621	$900,900
Assets held for sale	9,249	10,380
East	'	'
Segment Reporting, Asset Reconciling Item [Line Items]	'	'
Assets	368,317	343,777
Central	'	'
Segment Reporting, Asset Reconciling Item [Line Items]	'	'
Assets	151,139	154,860
West	'	'
Segment Reporting, Asset Reconciling Item [Line Items]	'	'
Assets	111,786	106,235
South and other	'	'
Segment Reporting, Asset Reconciling Item [Line Items]	'	'
Assets	119,142	118,197
Corporate	'	'
Segment Reporting, Asset Reconciling Item [Line Items]	'	'
Assets	$283,988	$167,451

SELECTED_QUARTERLY_FINANCIAL_D2

SELECTED QUARTERLY FINANCIAL DATA (UNAUDITED) (Details) (USD $)	3 Months Ended								12 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Quarterly Financial Information Disclosure [Abstract]	'	'	'	'	'	'	'	'	'	'	'
Net revenues	$126,808	$148,747	$143,751	$138,361	$118,808	$166,481	$158,736	$149,333	'	'	'
Operating income (loss)	1,219	13,883	18,308	9,353	-900	26,382	15,510	12,013	42,763	53,005	39,447
Income (loss) from continuing operations, including noncontrolling interest	-6,401	9,129	13,840	5,279	-4,172	21,348	9,435	-5,701	'	'	'
Loss from discontinued operations, net	-2,177	-783	-830	46	-1,526	-492	-675	880	-3,744	-1,813	-4,151
Net income (loss)	($8,578)	$8,346	$13,010	$5,325	($5,698)	$20,856	$8,760	($4,821)	$18,103	$19,097	($2,832)
Basic and diluted income (loss) per common share attributable to Tropicana Entertainment Inc.:	'	'	'	'	'	'	'	'	'	'	'
Income (loss) from continuing operations (in dollars per share)	($0.24)	$0.35	$0.53	$0.20	($0.16)	$0.81	$0.36	($0.22)	$0.83	$0.79	$0.05
Net income (loss) (in dollars per share)	($0.33)	$0.32	$0.49	$0.20	($0.22)	$0.79	$0.33	($0.18)	$0.69	$0.73	($0.11)

SUBSEQUENT_EVENTS_Details

SUBSEQUENT EVENTS (Details) (Subsequent Event, USD $)	1 Months Ended
In Millions, unless otherwise specified	Jan. 31, 2014
Subsequent Event	'
Subsequent Event [Line Items]	'
Payments for Purchase of Other Assets	$9.10