Marina District Finance 10-Q 13 Nov 13 2013 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Nov. 13, 2013
Entity Information [Line Items]	'	'
Entity Registrant Name	'Marina District Finance Company, Inc.	'
Entity Central Index Key	'0001517007	'
Current Fiscal Year End Date	'--12-31	'
Entity Filer Category	'Non-accelerated Filer	'
Document Type	'10-Q	'
Document Period End Date	30-Sep-13	'
Document Fiscal Year Focus	'2013	'
Document Fiscal Period Focus	'Q3	'
Amendment Flag	'false	'
Entity Common Stock, Shares Outstanding	'	0

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Current assets	'	'
Cash and cash equivalents	$35,350	$34,125
Accounts receivable, net	28,982	37,199
Inventories	3,973	3,864
Prepaid expenses and other current assets	9,962	6,742
Income taxes receivable, net	1,039	0
Deferred income taxes	2,235	2,196
Total current assets	81,541	84,126
Property and equipment, net	1,221,367	1,250,783
Debt financing costs, net	5,125	4,298
Other assets, net	8,956	39,362
Total assets	1,316,989	1,378,569
Current liabilities	'	'
Accounts payable	3,985	3,642
Accrued liabilities	99,438	96,683
Income taxes payable, net	0	656
Total current liabilities	103,423	100,981
Long-term debt, net	753,481	793,324
Deferred income taxes	10,864	12,280
Other long-term tax liabilities	12,144	11,452
Other liabilities	8,144	15,787
Commitments and contingencies (Note 6)	'	'
Member equity	428,933	444,745
Total liabilities and member equity	$1,316,989	$1,378,569

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Operations (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Operating revenues:	'	'	'	'
Gaming	$176,982	$162,360	$472,042	$470,285
Food and beverage	39,153	40,234	108,211	112,350
Room	33,981	34,220	89,130	91,048
Other	13,294	12,809	33,337	31,547
Gross revenues	263,410	249,623	702,720	705,230
Less promotional allowances	63,359	62,532	164,148	166,573
Net revenues	200,051	187,091	538,572	538,657
Operating costs and expenses:	'	'	'	'
Gaming	66,382	67,592	188,144	195,225
Food and beverage	19,100	19,744	54,475	56,533
Room	3,720	3,990	10,167	10,944
Other	11,370	11,030	26,890	25,345
Selling, general and administrative	36,832	35,474	111,227	103,001
Maintenance and utilities	16,008	15,866	44,683	44,502
Depreciation and amortization	14,565	16,069	46,273	47,162
Impairments of assets	0	0	5,032	0
Other operating items, net	3,362	-1,602	3,821	-3,529
Total operating costs and expenses	171,339	168,163	490,712	479,183
Operating income	28,712	18,928	47,860	59,474
Interest expense, net	20,281	20,754	61,899	61,885
Loss on early extinguishments of debt	2,536	0	2,536	0
Total other expenses	22,817	-20,754	-64,435	-61,885
Loss before state income taxes	5,895	-1,826	-16,575	-2,411
State income taxes	715	-14	-763	170
Net loss	$5,180	($1,812)	($15,812)	($2,581)

Condensed_Consolidated_Stateme1

Condensed Consolidated Statement of Changes in Member Equity (USD $)	Total	Capital Contributions	Accumulated Deficit
In Thousands, unless otherwise specified
Balances at Dec. 31, 2012	$444,745	$446,700	($1,955)
Increase Decrease in Member Equity [Roll Forward]	'	'	'
Net loss	-15,812	0	-15,812
Balances at Sep. 30, 2013	$428,933	$446,700	($17,767)

Condensed_Consolidated_Stateme2

Condensed Consolidated Statements of Cash Flows (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012
Cash Flows from Operating Activities	'	'
Net loss	($15,812)	($2,581)
Adjustments to reconcile net loss to net cash provided by operating activities:	'	'
Depreciation and amortization	46,273	47,162
Gain from insurance subrogation settlement	0	-3,809
Amortization of debt financing costs	1,067	1,007
Amortization of discounts on senior secured notes	2,969	2,746
Deferred income taxes	-1,455	-261
Provision for doubtful accounts	2,174	2,612
Noncash asset write-downs	5,236	41
Loss on early extinguishments of debt	2,536	0
Other operating activities	0	27
Changes in operating assets and liabilities:	'	'
Accounts receivable	5,735	-1,867
Inventories	-109	159
Prepaid expenses and other current assets	-3,220	-12,138
Income taxes receivable/payable	-1,695	-84
Other long-term tax assets	0	521
Other assets, net	18,196	-1,099
Accounts payable and accrued liabilities	3,098	10,852
Other long-term tax liabilities	692	-5
Other liabilities	-822	-302
Net cash provided by operating activities	64,863	42,981
Cash Flows from Investing Activities	'	'
Capital expenditures	-16,398	-33,994
Insurance proceeds from subrogation settlement	0	3,809
Net cash used in investing activities	-16,398	-30,185
Cash Flows from Financing Activities	'	'
Borrowings under bank credit facility	297,100	515,300
Payments under amended credit facility	-300,800	-541,800
Payments to repurchase senior secured notes	-40,994	0
Debt financing costs	-2,546	-217
Net cash used in financing activities	-47,240	-26,717
Decrease in cash and cash equivalents	1,225	-13,921
Cash and cash equivalents, beginning of period	34,125	46,224
Cash and cash equivalents, end of period	35,350	32,303
Supplemental Disclosure of Cash Flow Information	'	'
Cash paid for interest, net of amounts capitalized	59,876	58,396
Supplemental Disclosure of Non-Cash Investing Activities	'	'
Payables for capital expenditures	$0	$150

Organization_and_Basis_of_Pres

Organization and Basis of Presentation (Notes)	9 Months Ended
	Sep. 30, 2013
Organization and Basis of Presentation [Abstract]	'
Basis of Presentation and Significant Accounting Policies [Text Block]	'
	ORGANIZATION AND BASIS OF PRESENTATION
	Organization
	Marina District Development Company, LLC, a New Jersey limited liability company (“MDDC”), is the parent of Marina District Finance Company, Inc., a New Jersey corporation (“MDFC”). MDFC is a 100% owned finance subsidiary of MDDC. MDDC has fully and unconditionally guaranteed MDFC's securities; and accordingly, the condensed consolidated financial statements of MDDC (as parent) are included herein. Unless otherwise indicated or required by the context, the terms “we,” “our,” “us” and the “Company” refer to MDDC and MDFC.
	MDDC was incorporated in July 1998 and has been operating since July 3, 2003. MDFC was incorporated in 2000 and has been a wholly owned subsidiary of MDDC since its inception. We developed, own and operate Borgata Hotel Casino and Spa, including The Water Club at Borgata (collectively, "Borgata"). Borgata is located on a 45.6-acre site at the Marina District in Atlantic City, New Jersey. Borgata is an upscale destination resort and gaming entertainment property.
	Borgata was developed as a joint venture between Boyd Atlantic City, Inc. (“BAC”), a wholly owned subsidiary of Boyd Gaming Corporation (“Boyd”), and MAC, Corp. (“MAC”), a second tier, wholly owned subsidiary of MGM Resorts International (the successor-in-interest to MGM MIRAGE) (“MGM”). The joint venture operates pursuant to an operating agreement between BAC and MAC (the “Operating Agreement”), in which BAC and MAC each originally held a 50% interest in Marina District Development Holding Co., LLC, MDDC's parent holding company (“MDDHC”).
	As managing member of MDDHC pursuant to the terms of the Operating Agreement, BAC, through MDDHC, has responsibility for the oversight and management of our day-to-day operations. We do not presently record a management fee to BAC, as our management team performs these services directly or negotiates contracts to provide for these services. As a result, the costs of these services are directly borne by us and are reflected in our condensed consolidated financial statements. Boyd, the parent of BAC, is a diversified operator of 21wholly owned gaming entertainment properties. Headquartered in Las Vegas, Nevada, Boyd has gaming operations in Nevada, Illinois, Indiana, Iowa, Kansas, Louisiana, and Mississippi and New Jersey.
	On March 24, 2010, MAC transferred its 50% ownership interest (the "MGM Interest") in MDDHC, and certain land leased to MDDC, into a divestiture trust, of which MGM and its subsidiaries are the economic beneficiaries (the “Divestiture Trust”), for sale to a third-party in connection with MGM's settlement agreement with the New Jersey Division of Gaming Enforcement ("NJDGE"). MGM has subsequently announced that it had entered into an amended settlement agreement with the NJDGE, as approved by the New Jersey Casino Control Commission ("NJCCC"). The amended agreement provided that until March 24, 2013, MGM had the right to direct the Divestiture Trust to sell the MGM Interest. If a sale was not concluded by that time, the Divestiture Trust was to be responsible for selling MGM's Interest during the following 12-month period, or not later than March 24, 2014. Subsequent to a Joint Petition of MGM, Boyd and MDDC, the NJCCC, on February 13, 2013, approved amendments to the Stipulation of Settlement and Trust Agreement which permits MGM to file an application for a statement of compliance, which, if approved, could permit MGM to reacquire its interest in MDDC. The deadline requiring MGM and the Divestiture Trust to sell the MGM Interest has been tolled to allow the NJCCC to complete a review of the application. BAC has a right of first refusal on any sale of the MGM Interest. We continue to operate under normal business conditions throughout MGM's sales efforts, and do not believe that it has had or will have a material impact on our operations.
	Upon the transfer of the MGM Interest into the Divestiture Trust, MGM relinquished all of its specific participating rights under the Operating Agreement, and Boyd effectively obtained control of Borgata. As a result, beginning on March 24, 2010, our financial position and results of operations have been included in the condensed consolidated financial statements of Boyd. This resulting change in control required acquisition method accounting by Boyd in accordance with the authoritative accounting guidance for business combinations; however, there was no resulting direct impact on our condensed consolidated financial statements. Accordingly, our financial position and results of operations as reported herein will differ from the results as consolidated with and separately reported by Boyd, as certain fair value and other acquisition method accounting adjustments have not been pushed down to our stand-alone condensed consolidated financial statements.
	Basis of Presentation
	Interim Condensed Consolidated Financial Statements
	The accompanying unaudited condensed consolidated financial statements of MDDC have been prepared in accordance with the instructions to Form 10-Q and Article 10 of Regulation S-X and, therefore, do not include all information and footnote disclosures necessary for complete financial statements in conformity with accounting principles generally accepted in the United States of America ("GAAP").
	These condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto included in our Annual Report on Form 10-K for the year ended December 31, 2012, as filed with the SEC on March 28, 2013.
	The results for the periods indicated are unaudited; however, such results reflect all adjustments (consisting only of normal recurring adjustments) that management considers necessary for a fair presentation of financial position, results of operations and cash flows. Results of operations and cash flows for the interim periods presented herein are not necessarily indicative of the results that would be achieved during a full year of operations or in future periods.
	Principles of Consolidation
	The accompanying condensed consolidated financial statements have been prepared in accordance with GAAP and include the accounts of MDDC and MDFC.
	All intercompany accounts and transactions have been eliminated.

Summary_of_Significant_Account

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
Summary of Significant Accounting Policies	'
	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	CRDA Investments
	Pursuant to the New Jersey Casino Control Act ("Casino Control Act"), as a casino licensee, we are assessed an amount equal to 1.25% of our gross gaming revenues in order to fund qualified investments. This assessment is made in lieu of an investment alternative tax equal to 2.5% of gross gaming revenues. Once our funds are deposited with the New Jersey Casino Reinvestment Development Authority ("CRDA"), qualified investments may be satisfied by: (i) the purchase of bonds issued by the CRDA at below market rates of interest; (ii) direct investment in CRDA-approved projects; or (iii) a donation of funds to projects as determined by the CRDA. According to the Casino Control Act, funds on deposit with the CRDA are invested by the CRDA and the resulting income is shared two-thirds to the casino licensee and one-third to the CRDA. Further, the Casino Control Act requires that CRDA bonds be issued at statutory rates established at two-thirds of market value.
	We are required to make quarterly deposits with the CRDA to satisfy our investment obligations. At the date the obligation arises, we record charges to expense (i) pursuant to the respective underlying agreements for obligations with identified qualified investments and (ii) by applying a one-third valuation reserve to our obligations that are available to fund qualified investment to reflect the anticipated below market return on investment. The one-third valuation reserve is adjusted accordingly when a qualified investment is identified. Our deposits with the CRDA, net of valuation reserves held by Borgata, were $3.7 million and $28.5 million as of September 30, 2013 and December 31, 2012, respectively, and are included in other assets, net, on our condensed consolidated balance sheets.
	On May 8, 2013, we entered into an agreement with the CRDA that included a 50% donation and a 50% refund of $45.1 million of our available deposits. As a result, the carrying values of our CRDA-related accounts at June 30, 2013 were reviewed and adjusted to their net realizable values resulting in a charge of $5.0 million, which is included in impairments of assets on our condensed consolidated statements of operations. On July 17, 2013, the CRDA disbursed $45.1 million from our funds on deposit with the CRDA of which we received a $22.5 million refund. We used these funds to redeem a portion of our 9.5% Senior Secured Notes (the "2015 Notes").
	Capitalized Interest
	Interest costs, primarily associated with our expansion projects, are capitalized as part of the cost of our constructed assets. Interest costs, which include commitment fees, letter of credit fees and the amortized portion of deferred financing fees, discounts and origination fees, are capitalized on amounts expended for the respective projects using our weighted-average cost of borrowing. Capitalization of interest will cease when the respective project, or discernible portions of the projects, are substantially complete. We amortize capitalized interest over the estimated useful life of the related asset. We did not capitalize interest during the three and nine months ended September 30, 2013. We did not capitalize interest during the three months ended September 30, 2012. Capitalized interest during the nine months ended September 30, 2012 was $0.5 million.
	Income Taxes
	As a single member LLC, MDDC is treated as a disregarded entity for federal income tax purposes. As such, it is not subject to federal income tax and its income is treated as earned by its member, MDDHC. MDDHC is treated as a partnership for federal income tax purposes and federal income taxes are the responsibility of its members. In New Jersey, casino partnerships are subject to state income taxes under the Casino Control Act; therefore, MDDC, considered a casino partnership, is required to record New Jersey state income taxes. In 2004, MDDC was granted permission by the state of New Jersey, pursuant to a ruling request, to file a consolidated New Jersey corporation business tax return with the members of its parent, MDDHC. The amounts reflected in the condensed consolidated financial statements are reported as if MDDC was taxed for state purposes on a stand-alone basis; however, MDDC files a consolidated state tax return with the members of MDDHC.
	The amounts due to these members are a result of the members' respective tax attributes included in the consolidated state tax return. A reconciliation of the components of our stand-alone state income taxes payable is presented below:
		September 30,			December 31,
	(In thousands)	2013			2012
	Amounts payable to members of MDDHC	$	—		$	1,695
	Amounts receivable - State	(1,039		)	(1,039		)
	Income taxes payable (receivable), net	$	(1,039	)	$	656
	Revenue Recognition
	Gaming revenue represents the net win from gaming activities, which is the aggregate difference between gaming wins and losses. The majority of our gaming revenue is counted in the form of cash and chips and therefore is not subject to any significant or complex estimation procedures. Cash discounts, commissions and other incentives to customers related to gaming play are recorded as a reduction of gross gaming revenues as promotional allowances.
	Room revenue recognition criteria are met at the time of occupancy.
	Food and beverage revenue recognition criteria are met at the time of service.
	Promotional Allowances
	The retail value of accommodations, food and beverage, and other services furnished to guests on a complimentary basis is included in gross revenues and then deducted as promotional allowances. Promotional allowances also include incentives such as cash, goods and services (such as complimentary rooms and food and beverages) earned in our loyalty programs. We reward customers, through the use of loyalty programs, with points based on amounts wagered that can be redeemed for a specified period of time, principally for restricted free play slot machine credits and complimentary goods and services. We record the estimated retail value of these goods and services as revenue and then record a corresponding deduction as promotional allowances.
	The amounts included in promotional allowances are as follows:
		Three Months Ended						Nine Months Ended
		September 30,						September 30,
	(In thousands)	2013			2012			2013		2012
	Rooms	$	20,342		$	20,857		$	54,735	$	55,764
	Food and beverage	14,608			14,889			39,341		41,299
	Other	28,409			26,786			70,072		69,510
	Total promotional allowances	$	63,359		$	62,532		$	164,148	$	166,573
	The estimated costs of providing such promotional allowances are as follows:
		Three Months Ended						Nine Months Ended
		September 30,						September 30,
	(In thousands)	2013			2012			2013		2012
	Rooms	$	5,571		$	6,249		$	16,291	$	17,366
	Food and beverage	11,012			11,199			29,947		31,866
	Other	3,465			3,702			8,390		9,133
	Total cost of promotional allowances	$	20,048		$	21,150		$	54,628	$	58,365
	Gaming Taxes
	We are subject to taxes based on gross gaming revenues in New Jersey. These gaming taxes are an assessment on our gaming revenues and are recorded as a gaming expense in the condensed consolidated statements of operations. These taxes were $12.9 million and $11.2 million during the three months ended September 30, 2013 and 2012, respectively, and $34.7 million and $34.3 million during the nine months ended September 30, 2013 and 2012, respectively.
	Other Operating Items, net
	Other operating items, net, for the three months ended September 30, 2013 includes a $2.1 million adjustment for self-insurance reserves related to prior periods, $0.4 million in online gaming preopening expenses and $0.1 million in disposals. For the three months ended September 30, 2012, other operating items, net, includes a $1.6 million gain on a subrogated insurance settlement related to the fire that occurred during the construction of The Water Club in 2007.
	During the nine months ended September 30, 2013, other operating items, net, totaled $3.8 million and included $2.1 million for self-insurance reserve adjustments related to prior periods, $0.5 million for online gaming preopening expenses, $0.4 million in severance and $0.2 million in disposals. Other operating items, net, for the nine months ended September 30, 2012 included a gain of $3.8 million related to the subrogated insurance settlement.
	Use of Estimates
	The preparation of financial statements in conformity with 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 into our condensed consolidated financial statements include the estimated allowance for doubtful accounts receivable, the estimated useful lives for depreciable and amortizable assets, value of certain funds deposited with the CRDA, estimated cash flows in assessing the recoverability of long-lived assets, certain tax liabilities, self-insured liability reserves, various loyalty point programs, fair values of assets and liabilities measured at fair value, fair values of assets and liabilities disclosed at fair value, contingencies and litigation, claims and assessments. Actual results could differ from these estimates.

Property_and_Equipment_Net

Property and Equipment, Net	9 Months Ended
	Sep. 30, 2013
Property, Plant and Equipment [Abstract]	'
Property and Equipment, Net	'
	PROPERTY AND EQUIPMENT, NET
	Property and equipment, net, consists of the following:
		September 30,		December 31,
	(In thousands)	2013		2012
	Land	$	87,301	$	87,301
	Buildings and improvements	1,415,706		1,411,110
	Furniture and equipment	311,286		310,674
	Construction in progress	7,184		5,705
	Total property and equipment	1,821,477		1,814,790
	Less accumulated depreciation	600,110		564,007
	Property and equipment, net	$	1,221,367	$	1,250,783
	Construction in progress primarily relates to costs capitalized in conjunction with improvements that have not yet been placed into service, and accordingly, such costs are not currently being depreciated.
	Depreciation expense was $14.3 million and $15.8 million during the three months ended September 30, 2013 and 2012, respectively, and $45.6 million and $46.8 million during the nine months ended September 30, 2013 and 2012, respectively.

Accrued_Liabilities

Accrued Liabilities	9 Months Ended
	Sep. 30, 2013
Accrued Liabilities [Abstract]	'
Accrued Liabilities	'
	ACCRUED LIABILITIES
	Accrued liabilities consist of the following:
		September 30,		December 31,
	(In thousands)	2013		2012
	Accrued payroll and related	$	22,161	$	16,972
	Accrued interest	20,662		22,674
	Accrued gaming liabilities	21,733		24,694
	Accrued expenses and other liabilities	34,882		32,343
	Total accrued liabilities	$	99,438	$	96,683

Longterm_Debt_Net

Long-term Debt, Net	9 Months Ended
	Sep. 30, 2013
Debt Disclosure [Abstract]	'
Long-term Debt, Net	'
	LONG-TERM DEBT, NET
	Long-term debt, net consists of the following:
		September 30, 2013
	(In thousands)	Outstanding Principal		Unamortized Discount			Unamortized Origination Fees			Long-Term Debt, Net
	New Credit Facility	$	16,300	$	—		$	—		$	16,300
	9.50% Senior Secured Notes due 2015	358,200		(1,731		)	(4,064		)	352,405
	9.875% Senior Secured Notes due 2018	393,500		(1,887		)	(6,837		)	384,776
		$	768,000	$	(3,618	)	$	(10,901	)	$	753,481
		31-Dec-12
	(In thousands)	Outstanding Principal		Unamortized Discount			Unamortized Origination Fees			Long-Term Debt, Net
	Prior Credit Facility	$	20,000	$	—		$	—		$	20,000
	9.50% Senior Secured Notes due 2015	398,000		(2,525		)	(5,928		)	389,547
	9.875% Senior Secured Notes due 2018	393,500		(2,103		)	(7,620		)	383,777
		$	811,500	$	(4,628	)	$	(13,548	)	$	793,324
	Bank Credit Facility
	On July 24, 2013, MDFC entered into an Amended and Restated Credit Agreement (the “New Credit Facility”) with MDDC, certain financial institutions, and Wells Fargo Bank, National Association, as administrative agent, letter of credit issuer and swing line lender. The New Credit Facility replaces the Credit Agreement, dated as of August 6, 2010, among MDFC, MDDC, various lenders and Wells Fargo Bank, National Association, as administrative agent, letter of credit issuer and swing line lender, as amended (the “Prior Credit Agreement”), which provided for the amended credit facility.
	The New Credit Facility provides for a $60 million senior secured revolving credit facility (the “Revolving Credit Facility”) which matures in February 2018 (or earlier upon the occurrence or non-occurrence of certain events). A portion of the availability under the New Credit Facility was used to repay obligations outstanding under the Prior Credit Agreement.
	The New Credit Facility includes an accordion feature which permits: (a) an increase in the Revolving Credit Facility in an amount not to exceed $15 million and (b) the issuance of senior secured term loans to refinance the 2015 Notes and, concurrently with or after the 2015 Notes have been refinanced, to refinance MDFC's 9.875% Senior Secured Notes due 2018 (the “2018 Notes”) outstanding pursuant to the Indenture, in each case, subject to the satisfaction of certain conditions.
	The New Credit Facility is guaranteed on a senior secured basis by MDDC and any future subsidiaries of MDDC and is secured by a first priority lien on substantially all of the assets of MDFC, MDDC and any future subsidiaries of MDDC, subject to certain exceptions. The obligations under the New Credit Facility will have priority in payment to the payment of the 2015 Notes and the 2018 Notes.
	Outstanding borrowings under the New Credit Facility accrue interest, at the option of MDFC, at a rate based upon either: (i) the highest of (a) the agent bank's quoted prime rate, (b) the one-month Eurodollar rate plus 1.00%, and (c) the daily federal funds rate plus 0.50%, or (ii) the Eurodollar rate, plus with respect to each of clause (i) and (ii), an applicable margin as specified in the New Credit Facility. In addition, a commitment fee is incurred on the unused portion of the Revolving Credit Facility ranging from 0.50% per annum to 0.75% per annum.
	The blended interest rate for outstanding borrowings under our New Credit Facility was 4.1% at September 30, 2013. At September 30, 2013, approximately $16.3 million was outstanding under the credit facility, with $3.2 million allocated to support letters of credit, leaving contractual availability of $40.5 million. The blended interest rate for the outstanding borrowings under the Prior Credit Facility was 4.1% at December 31, 2012.
	Neither BAC, its parent, its affiliates, nor the Divestiture Trust are guarantors of our New Credit Facility.
	The New Credit Facility contains customary affirmative and negative covenants, including but not limited to, (i) establishing a minimum Consolidated EBITDA (as defined in the New Credit Facility) of $110 million over each trailing twelve-month period ending on the last day of each calendar quarter; (ii) imposing limitations on MDFC's and MDDC's ability to incur additional debt, create liens, enter into transactions with affiliates, merge or consolidate, and engage in unrelated business activities; and (iii) imposing restrictions on MDDC's ability to pay dividends.
	We believe we were in compliance with these covenants at September 30, 2013.
	Senior Secured Notes
	9.5% Senior Secured Notes Due 2015
	Significant Terms
	The notes are guaranteed on a senior secured basis by MDDC and any future restricted subsidiaries of MDDC. The notes contain covenants that, among other things, limit MDFC's ability and the ability of MDDC to (i) incur additional indebtedness or liens; (ii) pay dividends or make distributions; (iii) make certain investments; (iv) sell or merge with other companies; and (v) enter into certain types of transactions. We believe we were in compliance with these covenants at September 30, 2013.
	In August 2013, MDFC redeemed $39.8 million of its 9.5% Senior Secured Notes at a premium of 103.00% and recognized a loss on early extinguishments of debt of approximately $2.0 million.
	9.875% Senior Secured Notes Due 2018
	Significant Terms
	The notes are guaranteed on a senior secured basis by MDDC and any future restricted subsidiaries of MDDC. The notes contain covenants that, among other things, limit MDFC's ability and the ability of MDDC to (i) incur additional indebtedness or liens; (ii) pay dividends or make distributions; (iii) make certain investments; (iv) sell or merge with other companies; and (v) enter into certain types of transactions. We believe we were in compliance with these covenants at September 30, 2013.
	Original Issue Discounts
	The original issue discounts have been recorded as offsets to the principal amounts of these notes and are being accreted to interest expense over the terms of the notes using the effective interest method. At September 30, 2013, the effective interest rates on the 2015 Notes and the 2018 Notes were 10.6% and 10.3%, respectively.
	Indenture
	The indenture governing both the 2015 Notes and the 2018 Notes allows for the incurrence of additional indebtedness, if after giving effect to such incurrence, our coverage ratio (as defined in the indenture, essentially a ratio of Consolidated EBITDA, as defined, to fixed charges, including interest) for a trailing four-quarter period on a pro forma basis would be at least 2.0 to 1.0. Such pro forma coverage ratio was above 2.0 to 1.0 at the dates in which these respective tranches of senior secured notes were issued; however, at September 30, 2013, our coverage ratio (as defined in the indenture) is below 2.0 to 1.0. Accordingly, except as specifically allowed under the indenture, including the occurrence of debt to refinance existing indebtedness, we are prohibited from incurring additional indebtedness; however, we may still borrow under the New Credit Facility to the extent there is availability.

Commitments_and_Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2013
Commitments and Contingencies Disclosure [Abstract]	'
Commitments and Contingencies	'
	COMMITMENTS AND CONTINGENCIES
	Commitments
	There have been no material changes to our commitments described under Note 6, Commitments and Contingencies, in our Annual Report on Form 10-K for the year ended December 31, 2012, filed with the SEC on March 28, 2013.
	Contingencies
	Borgata Property Taxes
	We have filed tax appeal complaints, in connection with our property tax assessments for tax years 2009 through 2013, in New Jersey Tax Court (“Court”). The trial for tax years 2009 and 2010 was held during the second quarter of 2013 and a decision was issued on October 18, 2013. The assessor valued our real property at approximately $2.3 billion. The Court found in favor of Borgata and reduced our real property valuation to $880 million and $870 million for tax years 2009 and 2010, respectively. The City of Atlantic City has indicated that they will appeal the appeal the decision. We have paid our property tax obligations consistent with the assessor’s valuation and based on the Court’s decision, we estimate the 2009 and 2010 property tax refunds and related statutory interest will be approximately $48.0 million and $9.0 million, respectively. The trial for tax years 2011 through 2013 is scheduled to be held in January 2014 and we continue to pay our property tax obligations in accordance with the assessor’s valuation of $2.3 billion. We can provide no assurances that the Court’s decision will be upheld at the appellate level, nor can we be certain that we will receive a favorable decision in the 2011 through 2013 appeal. Due to the uncertainty surrounding the ultimate resolution of the City’s expected appeal, we will not record any gain until a final, non-appealable decision has been rendered. The final resolution of our appeals for the period January 1, 2009 through September 30, 2013 could result in adjustment to our estimated property tax liability.
	Legal Matters
	We are subject to various claims and litigation in the ordinary course of business. In our opinion, all pending legal matters are either adequately covered by insurance, or, if not insured, will not have a material adverse impact on our financial position, results of operations or cash flows.

Fair_Value_Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2013
Fair Value Disclosures [Abstract]	'
Fair Value Measurements	'
	FAIR VALUE MEASUREMENTS
	The authoritative accounting guidance for fair value measurements defines fair value, expands disclosure requirements around fair value and specifies a hierarchy of valuation techniques based on whether the inputs to those valuation techniques are observable or unobservable. Observable inputs reflect market data obtained from independent sources, while unobservable inputs reflect the Company's market assumptions.
	These inputs create the following fair value hierarchy:
	•	Level 1: Quoted prices for identical instruments in active markets.
	•	Level 2: Quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model-derived valuations in which all significant inputs and significant value drivers are observable in active markets.
	•	Level 3: Valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable.
	As required by the guidance for fair value measurements, financial assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. Thus, assets and liabilities categorized as Level 3 may be measured at fair value using inputs that are observable (Levels 1 and 2) and unobservable (Level 3). Management's assessment of the significance of a particular input to the fair value measurement requires judgment and may affect the valuation of assets and liabilities and their placement within the fair value hierarchy levels.
	Balances Measured at Fair Value
	The fair value of our cash and cash equivalents was $35.4 million and $34.1 million as of September 30, 2013 and December 31, 2012, respectively. The fair value of our cash and cash equivalents, classified in the fair value hierarchy as Level 1, is based on statements received from our banks at September 30, 2013 and December 31, 2012. The fair value of our CRDA deposits was $3.7 million and $28.5 million as of September 30, 2013 and December 31, 2012, respectively. The fair value of our CRDA deposits, classified in the fair value hierarchy as Level 3, is based on estimates of the realizable value applied to the balances on statements received from the CRDA at September 30, 2013 and December 31, 2012.
	The following table summarizes the fair value of the Company's Level 3 assets for the three and nine months ended September 30, 2013.
		Three Months
		Ended
		30-Sep-13
	(In thousands)	CRDA
		Deposits
	Balance at July 1, 2013	$	25,114
	Deposits	1,738
	Included in earnings	(581		)
	Settlements	(22,545		)
	Ending balance at September 30, 2013	$	3,726
		Nine Months
		Ended
		30-Sep-13
	(In thousands)	CRDA
		Deposits
	Balance at January 1, 2013	$	28,464
	Deposits	5,145
	Included in earnings	(7,338		)
	Settlements	(22,545		)
	Ending balance at September 30, 2013	$	3,726
	Balances Disclosed at Fair Value
	The following tables present the fair value of our long-term debt at September 30, 2013 and December 31, 2012:
		30-Sep-13
		Outstanding Face					Estimated Fair		Fair Value
	(In thousands)	Amount			Carrying Value		Value		Hierarchy
	New Credit Facility	$	16,300		$	16,300	$	16,300	Level 2
	9.50% Senior Secured Notes due 2015	358,200			352,405		370,737		Level 1
	9.875% Senior Secured Notes due 2018	393,500			384,776		410,224		Level 1
	Total long-term debt	$	768,000		$	753,481	$	797,261
		31-Dec-12
		Outstanding Face					Estimated Fair		Fair Value
	(In thousands)	Amount			Carrying Value		Value		Hierarchy
	Prior Credit Facility	$	20,000		$	20,000	$	20,000	Level 2
	9.50% Senior Secured Notes due 2015	398,000			389,547		402,275		Level 1
	9.875% Senior Secured Notes due 2018	393,500			383,777		373,825		Level 1
	Total long-term debt	$	811,500		$	793,324	$	796,100
	The estimated fair values of our New Credit Facility and Prior Credit Facility at September 30, 2013 and December 31, 2012, respectively, approximates their carrying values due to the short-term nature and variable repricing of the underlying Eurodollar loans comprising our New Credit Facility and Prior Credit Facility. The estimated fair values of our senior secured notes are based on quoted market prices as of September 30, 2013 and December 31, 2012.
	There were no transfers between Level 1, Level 2 or Level 3 measurements during the three and nine months ended September 30, 2013.

Employee_Benefit_Plans

Employee Benefit Plans	9 Months Ended
	Sep. 30, 2013
Compensation and Retirement Disclosure [Abstract]	'
Employee Benefit Plans	'
	EMPLOYEE BENEFIT PLANS
	We contribute to multiemployer pension defined benefit plans under terms of collective-bargaining agreements that cover our union-represented employees. These unions cover certain of our culinary, hotel and other trade workers. We are obligated to make defined contributions under these plans.
	The significant risks of participating in multiemployer plans include, but are not limited to, the following:
	•	We may elect to stop participating in our multiemployer plans. As a result of such election, we may be required to pay a withdrawal liability based on the underfunded status of the plan, as applicable. Our ability to fund such payments would be based on the results of our operations and subject to the risk factors that impact our business. If any of these risks actually occur, our business, financial condition and results of operations could be materially and adversely affected, which could affect our ability to meet our obligations to the multiemployer plan.
	•	We may contribute assets to the multiemployer plan for the benefit of our covered employees that are used to provide benefits to employees of other participating employers.
	•	We may be required to fund additional amounts if other participating employers stop contributing to the multiemployer plan.
	Contributions, based on wages paid to covered employees, totaled $1.9 million and $1.7 million during the three months ended September 30, 2013 and 2012, respectively, and $5.4 million and $5.0 million during the nine months ended September 30, 2013 and 2012, respectively. Our share of unfunded vested liabilities related to certain multiemployer pension plans was $68.4 million as of January 1, 2011.
	We have a retirement savings plan under Section 401(k) of the Internal Revenue Code covering our non-union employees. The plan allows employees to defer up to the lesser of the Internal Revenue Code prescribed maximum amount or 100% of their income on a pre-tax basis through contributions to the plan. We expensed our voluntary contributions to the 401(k) plan of $0.3 million and $0.4 million during the three months ended September 30, 2013 and 2012, respectively, and $1.0 million and $1.1 million during the nine months ended September 30, 2013 and 2012, respectively.

Related_Party_Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2013
Related Party Transactions [Abstract]	'
Related Party Transactions	'
	RELATED PARTY TRANSACTIONS
	We engage in transactions with BAC and the Divestiture Trust in the ordinary course of business. Related party balances are non-interest-bearing and are included in accounts receivable or accrued liabilities, as applicable, on the condensed consolidated balance sheets.
	Compensation of Certain Employees
	We reimburse BAC for compensation paid to employees performing services for us and for out-of-pocket costs and expenses incurred related to travel. BAC is also reimbursed for various payments made on our behalf, primarily related to third party insurance premiums and certain financing fees for 2012. Reimbursable expenditures were $1.7 million and $2.5 million for the three months ended September 30, 2013 and 2012, respectively, and $6.7 million and $8.4 million during the nine months ended September 30, 2013 and 2012, respectively. Reimbursable expenses, with the exception of deferred financing fees, are included in selling, general and administrative expenses on the condensed consolidated statements of operations.

Subsequent_Events

Subsequent Events	9 Months Ended
	Sep. 30, 2013
Subsequent Events [Abstract]	'
Subsequent Events	'
	SUBSEQUENT EVENTS
	We have evaluated all events or transactions that occurred after September 30, 2013 through November 13, when these financial statements were available to be issued. During this period, we did not identify any subsequent events, other than those previously discussed in Note 6, Commitments and Contingencies, the effects of which would require disclosure or adjustment to our financial position or results of operations.

Summary_of_Significant_Account1

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
Capitalized Interest, Policy [Policy Text Block]	'
	Capitalized Interest
	Interest costs, primarily associated with our expansion projects, are capitalized as part of the cost of our constructed assets. Interest costs, which include commitment fees, letter of credit fees and the amortized portion of deferred financing fees, discounts and origination fees, are capitalized on amounts expended for the respective projects using our weighted-average cost of borrowing. Capitalization of interest will cease when the respective project, or discernible portions of the projects, are substantially complete. We amortize capitalized interest over the estimated useful life of the related asset. We did not capitalize interest during the three and nine months ended September 30, 2013.
Income Taxes, Policy [Policy Text Block]	'
	Income Taxes
	As a single member LLC, MDDC is treated as a disregarded entity for federal income tax purposes. As such, it is not subject to federal income tax and its income is treated as earned by its member, MDDHC. MDDHC is treated as a partnership for federal income tax purposes and federal income taxes are the responsibility of its members. In New Jersey, casino partnerships are subject to state income taxes under the Casino Control Act; therefore, MDDC, considered a casino partnership, is required to record New Jersey state income taxes. In 2004, MDDC was granted permission by the state of New Jersey, pursuant to a ruling request, to file a consolidated New Jersey corporation business tax return with the members of its parent, MDDHC. The amounts reflected in the condensed consolidated financial statements are reported as if MDDC was taxed for state purposes on a stand-alone basis; however, MDDC files a consolidated state tax return with the members of MDDHC.
Revenue Recognition, Policy [Policy Text Block]	'
	Revenue Recognition
	Gaming revenue represents the net win from gaming activities, which is the aggregate difference between gaming wins and losses. The majority of our gaming revenue is counted in the form of cash and chips and therefore is not subject to any significant or complex estimation procedures. Cash discounts, commissions and other incentives to customers related to gaming play are recorded as a reduction of gross gaming revenues as promotional allowances.
	Room revenue recognition criteria are met at the time of occupancy.
	Food and beverage revenue recognition criteria are met at the time of service.
Promotional Allowances, Policy [Policy Text Block]	'
	Promotional Allowances
	The retail value of accommodations, food and beverage, and other services furnished to guests on a complimentary basis is included in gross revenues and then deducted as promotional allowances. Promotional allowances also include incentives such as cash, goods and services (such as complimentary rooms and food and beverages) earned in our loyalty programs. We reward customers, through the use of loyalty programs, with points based on amounts wagered that can be redeemed for a specified period of time, principally for restricted free play slot machine credits and complimentary goods and services. We record the estimated retail value of these goods and services as revenue and then record a corresponding deduction as promotional allowances.
Gaming Taxes, Policy [Policy Text Block]	'
	Gaming Taxes
	We are subject to taxes based on gross gaming revenues in New Jersey. These gaming taxes are an assessment on our gaming revenues and are recorded as a gaming expense in the condensed consolidated statements of operations.
Use of Estimates, Policy [Policy Text Block]	'
	Use of Estimates
	The preparation of financial statements in conformity with 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 into our condensed consolidated financial statements include the estimated allowance for doubtful accounts receivable, the estimated useful lives for depreciable and amortizable assets, value of certain funds deposited with the CRDA, estimated cash flows in assessing the recoverability of long-lived assets, certain tax liabilities, self-insured liability reserves, various loyalty point programs, fair values of assets and liabilities measured at fair value, fair values of assets and liabilities disclosed at fair value, contingencies and litigation, claims and assessments. Actual results could differ from these estimates.

Summary_of_Significant_Account2

Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
Schedule of Effective Income Tax Rate Reconciliation	'
	A reconciliation of the components of our stand-alone state income taxes payable is presented below:
		September 30,			December 31,
	(In thousands)	2013			2012
	Amounts payable to members of MDDHC	$	—		$	1,695
	Amounts receivable - State	(1,039		)	(1,039		)
	Income taxes payable (receivable), net	$	(1,039	)	$	656
Schedule of Promotional Allowances	'
	The amounts included in promotional allowances are as follows:
		Three Months Ended						Nine Months Ended
		September 30,						September 30,
	(In thousands)	2013			2012			2013		2012
	Rooms	$	20,342		$	20,857		$	54,735	$	55,764
	Food and beverage	14,608			14,889			39,341		41,299
	Other	28,409			26,786			70,072		69,510
	Total promotional allowances	$	63,359		$	62,532		$	164,148	$	166,573
	The estimated costs of providing such promotional allowances are as follows:
		Three Months Ended						Nine Months Ended
		September 30,						September 30,
	(In thousands)	2013			2012			2013		2012
	Rooms	$	5,571		$	6,249		$	16,291	$	17,366
	Food and beverage	11,012			11,199			29,947		31,866
	Other	3,465			3,702			8,390		9,133
	Total cost of promotional allowances	$	20,048		$	21,150		$	54,628	$	58,365

Property_and_Equipment_Net_Tab

Property and Equipment, Net (Tables)	9 Months Ended
	Sep. 30, 2013
Property, Plant and Equipment [Abstract]	'
Schedule of Property and Equipment	'
	Property and equipment, net, consists of the following:
		September 30,		December 31,
	(In thousands)	2013		2012
	Land	$	87,301	$	87,301
	Buildings and improvements	1,415,706		1,411,110
	Furniture and equipment	311,286		310,674
	Construction in progress	7,184		5,705
	Total property and equipment	1,821,477		1,814,790
	Less accumulated depreciation	600,110		564,007
	Property and equipment, net	$	1,221,367	$	1,250,783

Accrued_Liabilities_Tables

Accrued Liabilities (Tables)	9 Months Ended
	Sep. 30, 2013
Payables and Accruals [Abstract]	'
Schedule of Accrued Liabilities	'
	Accrued liabilities consist of the following:
		September 30,		December 31,
	(In thousands)	2013		2012
	Accrued payroll and related	$	22,161	$	16,972
	Accrued interest	20,662		22,674
	Accrued gaming liabilities	21,733		24,694
	Accrued expenses and other liabilities	34,882		32,343
	Total accrued liabilities	$	99,438	$	96,683

Longterm_Debt_Net_Tables

Long-term Debt, Net (Tables)	9 Months Ended
	Sep. 30, 2013
Debt Disclosure [Abstract]	'
Schedule of Long-term Debt	'
	Long-term debt, net consists of the following:
		September 30, 2013
	(In thousands)	Outstanding Principal		Unamortized Discount			Unamortized Origination Fees			Long-Term Debt, Net
	New Credit Facility	$	16,300	$	—		$	—		$	16,300
	9.50% Senior Secured Notes due 2015	358,200		(1,731		)	(4,064		)	352,405
	9.875% Senior Secured Notes due 2018	393,500		(1,887		)	(6,837		)	384,776
		$	768,000	$	(3,618	)	$	(10,901	)	$	753,481
		31-Dec-12
	(In thousands)	Outstanding Principal		Unamortized Discount			Unamortized Origination Fees			Long-Term Debt, Net
	Prior Credit Facility	$	20,000	$	—		$	—		$	20,000
	9.50% Senior Secured Notes due 2015	398,000		(2,525		)	(5,928		)	389,547
	9.875% Senior Secured Notes due 2018	393,500		(2,103		)	(7,620		)	383,777
		$	811,500	$	(4,628	)	$	(13,548	)	$	793,324

Fair_Value_Measurements_Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2013
Fair Value Disclosures [Abstract]	'
Fair Value of Level 3 Assets	'
	The following table summarizes the fair value of the Company's Level 3 assets for the three and nine months ended September 30, 2013.
		Three Months
		Ended
		30-Sep-13
	(In thousands)	CRDA
		Deposits
	Balance at July 1, 2013	$	25,114
	Deposits	1,738
	Included in earnings	(581		)
	Settlements	(22,545		)
	Ending balance at September 30, 2013	$	3,726
		Nine Months
		Ended
		30-Sep-13
	(In thousands)	CRDA
		Deposits
	Balance at January 1, 2013	$	28,464
	Deposits	5,145
	Included in earnings	(7,338		)
	Settlements	(22,545		)
	Ending balance at September 30, 2013	$	3,726
Fair Value of Long-Term Debt	'
	The following tables present the fair value of our long-term debt at September 30, 2013 and December 31, 2012:
		30-Sep-13
		Outstanding Face					Estimated Fair		Fair Value
	(In thousands)	Amount			Carrying Value		Value		Hierarchy
	New Credit Facility	$	16,300		$	16,300	$	16,300	Level 2
	9.50% Senior Secured Notes due 2015	358,200			352,405		370,737		Level 1
	9.875% Senior Secured Notes due 2018	393,500			384,776		410,224		Level 1
	Total long-term debt	$	768,000		$	753,481	$	797,261
		31-Dec-12
		Outstanding Face					Estimated Fair		Fair Value
	(In thousands)	Amount			Carrying Value		Value		Hierarchy
	Prior Credit Facility	$	20,000		$	20,000	$	20,000	Level 2
	9.50% Senior Secured Notes due 2015	398,000			389,547		402,275		Level 1
	9.875% Senior Secured Notes due 2018	393,500			383,777		373,825		Level 1
	Total long-term debt	$	811,500		$	793,324	$	796,100

Organization_and_Basis_of_Pres1

Organization and Basis of Presentation (Organization) (Details)	3 Months Ended
	Sep. 30, 2013	Jun. 30, 2013	Sep. 30, 2013	Sep. 30, 2013
		MDFC	Borgata	MAC
			acre
Organization Attributes [Line Items]	'	'	'	'
Subsidiaries, Ownership Percentage	'	50.00%	'	'
Area of Land	'	'	45.6	'
Equity Method Investment, Ownership Percentage	'	'	'	100.00%
Number of Gaming Entertainment Properties	21	'	'	'

Summary_of_Significant_Account3

Summary of Significant Accounting Policies (CRDA) (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2013	Jun. 30, 2013	Sep. 30, 2013	Dec. 31, 2012	Jul. 17, 2013
					State of New Jersey	New Jersey Casino Reinvestment Development Authority (CRDA)	New Jersey Casino Reinvestment Development Authority (CRDA)	New Jersey Casino Reinvestment Development Authority (CRDA)	New Jersey Casino Reinvestment Development Authority (CRDA)	Subsequent Event
								Other Assets	Other Assets
Schedule of CRDA Deposits [Line Items]	'	'	'	'	'	'	'	'	'	'
State Gaming Licenses, Annual Fee, Percentage of Licensee Gross Gaming Revenues	'	'	'	'	1.25%	'	'	'	'	'
State Alternative Investment Tax, Percentage of Gross Gaming Revenues	'	'	'	'	2.50%	'	'	'	'	'
Deposit assets	'	'	'	'	'	'	'	$3,700,000	$28,500,000	'
Deposit assets included in CRDA settlement agreement	'	'	'	'	'	'	45,100,000	'	'	'
Deposit assets included in CRDA settlement agreement to be donated, percentage	'	'	'	'	'	'	50.00%	'	'	'
Deposit assets included in settlement agreement to be refunded, percentage	'	'	'	'	'	'	50.00%	'	'	'
Impairments of assets	0	0	5,032,000	0	'	5,000,000	'	'	'	'
Deposit assets included in CRDA settlement agreement to be refunded	'	'	'	'	'	'	'	'	'	$22,500,000

Summary_of_Significant_Account4

Summary of Significant Accounting Policies (Interest Costs Capitalized) (Details) (USD $)	9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2012
Accounting Policies [Abstract]	'
Interest Costs Capitalized	$0.50

Summary_of_Significant_Account5

Summary of Significant Accounting Policies (Income Taxes) (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Accounting Policies [Abstract]	'	'
Amounts Payable to Members of MDDHC	$0	$1,695
Amounts Receivable - State	-1,039	-1,039
Income Taxes Payable, Net	($1,039)	$656

Summary_of_Significant_Account6

Summary of Significant Accounting Policies (Promotional Allowances) (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Promotional Allowances [Line Items]	'	'	'	'
Promotional allowances	$63,359	$62,532	$164,148	$166,573
Cost of Promotional Allowances	20,048	21,150	54,628	58,365
Rooms	'	'	'	'
Promotional Allowances [Line Items]	'	'	'	'
Promotional allowances	20,342	20,857	54,735	55,764
Cost of Promotional Allowances	5,571	6,249	16,291	17,366
Food and Beverage	'	'	'	'
Promotional Allowances [Line Items]	'	'	'	'
Promotional allowances	14,608	14,889	39,341	41,299
Cost of Promotional Allowances	11,012	11,199	29,947	31,866
Other Products and Services	'	'	'	'
Promotional Allowances [Line Items]	'	'	'	'
Promotional allowances	28,409	26,786	70,072	69,510
Cost of Promotional Allowances	$3,465	$3,702	$8,390	$9,133

Summary_of_Significant_Account7

Summary of Significant Accounting Policies (Gaming Taxes) (Details) (USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Accounting Policies [Abstract]	'	'	'	'
Gaming Taxes	$12.90	$11.20	$34.70	$34.30

Summary_of_Significant_Account8

Summary of Significant Accounting Policies Other Operating Items, Net (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Accounting Policies [Abstract]	'	'	'	'
Self Insurance Reserve	$2,100,000	'	$2,100,000	'
Preopening Expenses, Online Gaming	400,000	'	500,000	'
Property, Plant and Equipment, Disposals	100,000	'	200,000	'
Insurance Recoveries, Subrogation Claim	1,600,000	'	3,800,000	'
Other operating items, net	3,362,000	-1,602,000	3,821,000	-3,529,000
Restructuring Charges	'	'	$400,000	'

Property_and_Equipment_Net_Pro

Property and Equipment, Net (Property and Equipment, Net) (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Property, Plant and Equipment [Line Items]	'	'	'	'	'
Property and equipment, gross	$1,821,477,000	'	$1,821,477,000	'	$1,814,790,000
Less accumulated depreciation	600,110,000	'	600,110,000	'	564,007,000
Property and equipment, net	1,221,367,000	'	1,221,367,000	'	1,250,783,000
Depreciation expense	14,300,000	15,800,000	45,600,000	46,800,000	'
Land	'	'	'	'	'
Property, Plant and Equipment [Line Items]	'	'	'	'	'
Property and equipment, gross	87,301,000	'	87,301,000	'	87,301,000
Building and Improvements	'	'	'	'	'
Property, Plant and Equipment [Line Items]	'	'	'	'	'
Property and equipment, gross	1,415,706,000	'	1,415,706,000	'	1,411,110,000
Furniture and Equipment	'	'	'	'	'
Property, Plant and Equipment [Line Items]	'	'	'	'	'
Property and equipment, gross	311,286,000	'	311,286,000	'	310,674,000
Construction in Progress	'	'	'	'	'
Property, Plant and Equipment [Line Items]	'	'	'	'	'
Property and equipment, gross	$7,184,000	'	$7,184,000	'	$5,705,000

Accrued_Liabilities_Payables_a

Accrued Liabilities Payables and Accruals (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Payables and Accruals [Abstract]	'	'
Accrued payroll and related	$22,161	$16,972
Accrued interest	20,662	22,674
Accrued gaming liabilities	21,733	24,694
Accrued expenses and other liabilities	34,882	32,343
Total accrued liabilities	$99,438	$96,683

Longterm_Debt_Net_Schedule_of_

Long-term Debt, Net (Schedule of Long-Term Debt) (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Debt Instrument [Line Items]	'	'
Outstanding Principal	$768,000	$811,500
Unamortized Discount	-3,618	-4,628
Unamortized Origination Fees	-10,901	-13,548
Long-Term Debt, Net	753,481	793,324
Senior Secured Notes | 9.50% Senior Secured Notes Due 2015	'	'
Debt Instrument [Line Items]	'	'
Outstanding Principal	358,200	398,000
Unamortized Discount	-1,731	-2,525
Unamortized Origination Fees	-4,064	-5,928
Long-Term Debt, Net	352,405	389,547
Senior Secured Notes | 9.875% Senior Secured Notes Due 2018	'	'
Debt Instrument [Line Items]	'	'
Outstanding Principal	393,500	393,500
Unamortized Discount	-1,887	-2,103
Unamortized Origination Fees	-6,837	-7,620
Long-Term Debt, Net	384,776	383,777
Borgata Bank Credit Facility Amendment | Amended Credit Facility	'	'
Debt Instrument [Line Items]	'	'
Outstanding Principal	16,300	20,000
Unamortized Discount	0	0
Unamortized Origination Fees	0	0
Long-Term Debt, Net	$16,300	$20,000

Longterm_Debt_Net_Bank_Credit_

Long-term Debt, Net (Bank Credit Facility Narrative) (Details) (USD $)

Sep. 30, 2013

Sep. 30, 2013

Aug. 31, 2010

Sep. 30, 2013

Aug. 31, 2010

Sep. 30, 2013

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Jul. 24, 2013

Sep. 30, 2013

Jul. 24, 2013

Sep. 30, 2013

Letter of Credit [Member]

Senior Secured Notes

Senior Secured Notes

Senior Secured Notes

Senior Secured Notes

Borgata Bank Credit Facility Amendment

Borgata Bank Credit Facility Amendment

Borgata Bank Credit Facility Amendment

Borgata Bank Credit Facility Amendment

Borgata Bank Credit Facility Amendment

Borgata Bank Credit Facility Amendment

Borgata Bank Credit Facility Amendment

Borgata Bank Credit Facility Amendment

9.50% Senior Secured Notes Due 2015

9.50% Senior Secured Notes Due 2015

9.50% Senior Secured Notes Due 2015

9.875% Senior Secured Notes Due 2018

Line of Credit

Line of Credit

Line of Credit

Line of Credit

One-month Eurodollar

Minimum

Minimum

Maximum

Borgata

Subsidiary, Borgata [Member]

Borgata

Borgata

Borgata

Subsidiary, Borgata [Member]

Line of Credit

Line of Credit

Line of Credit

Line of Credit

Subsidiary, Borgata [Member]

Subsidiary, Borgata [Member]

Subsidiary, Borgata [Member]

Subsidiary, Borgata [Member]

Debt Instrument [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

Line of Credit Facility, Maximum Borrowing Capacity

'

'

'

'

'

$60,000,000

'

'

'

'

'

'

'

Line of Credit Facility, Interest Rate at Period End

'

'

'

'

'

'

4.10%

4.10%

'

'

'

'

'

Line of Credit Facility, Amount Outstanding

3,200,000

'

'

'

'

'

16,300,000

'

'

'

'

'

'

Line of Credit Facility, Remaining Borrowing Capacity

'

'

'

'

'

'

40,500,000

'

'

'

'

'

'

Debt Instrument, Covenant Terms, Consolidated EBITDA Required

'

'

'

'

'

'

'

'

'

'

110,000,000

'

'

Debt Instrument, Increase, Additional Borrowings

'

'

'

'

'

'

'

'

15,000,000

'

'

'

'

Debt Instrument, Basis Spread on Variable Rate

'

'

'

'

'

'

'

'

'

1.00%

'

'

'

Long-term Debt, Percentage Bearing Variable Interest, Percentage Rate

'

'

'

'

'

'

'

'

'

'

'

0.50%

'

Line of Credit Facility, Unused Capacity, Commitment Fee Percentage

'

'

'

'

'

'

'

'

'

'

0.50%

'

0.75%

Debt Issuance Cost

'

'

'

'

'

'

'

'

$2,100,000

'

'

'

'

Debt Instrument, Redemption Price, Percentage

'

103.00%

'

10.00%

'

'

'

'

'

'

'

'

'

Debt Instrument, Interest Rate, Stated Percentage

'

'

9.50%

'

9.88%

'

'

'

'

'

'

'

'

Longterm_Debt_Net_Senior_Secur

Long-term Debt, Net (Senior Secured Notes Narrative) (Details) (USD $)

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

9 Months Ended

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Aug. 31, 2010

Sep. 30, 2013

Jun. 30, 2013

Aug. 31, 2010

Sep. 30, 2013

Senior Secured Notes

Senior Secured Notes

Borgata

Borgata

Borgata

Borgata

Borgata

Borgata

Subsidiary, Borgata [Member]

9.50% Senior Secured Notes Due 2015

9.50% Senior Secured Notes Due 2015

Senior Secured Notes

Senior Secured Notes

Senior Secured Notes

Senior Secured Notes

Senior Secured Notes

Senior Secured Notes

Senior Secured Notes

9.875% Senior Secured Notes Due 2018

9.875% Senior Secured Notes Due 2018

9.50% Senior Secured Notes Due 2015

9.50% Senior Secured Notes Due 2015

9.50% Senior Secured Notes Due 2015

9.50% Senior Secured Notes Due 2015

Debt Instrument [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

Extinguishment of Debt, Amount

'

'

'

'

'

$39,800,000

'

'

'

'

'

'

'

Debt Instrument, Redemption Price, Percentage

'

'

'

'

'

103.00%

'

'

'

'

'

'

10.00%

Gains (Losses) on Extinguishment of Debt

($2,536,000)

$0

($2,536,000)

$0

$2,000,000

'

'

'

'

'

'

'

'

Debt Instrument, Effective Interest Rate

'

'

'

'

'

'

'

10.30%

'

10.60%

10.40%

'

'

Debt Instrument, Covenant, Minimum Required Coverage Ratio

'

'

'

'

'

'

2

'

'

'

'

'

'

Debt Instrument, Interest Rate, Stated Percentage

'

'

'

'

'

'

'

'

9.88%

'

'

9.50%

'

Commitments_and_Contingencies_

Commitments and Contingencies Loss Contingencies (Details) (Real Estate Taxes [Member], USD $)	Dec. 31, 2010	Dec. 31, 2009	Dec. 31, 2009
			State of New Jersey
Loss Contingencies [Line Items]	'	'	'
Loss Contingency, Amount of Tax Assessed by Taxing Authority	'	'	$2,300,000,000
Loss Contingency, Range of Possible Loss, Minimum	$870,000,000	$880,000,000	'

Commitments_and_Contingencies_1

Commitments and Contingencies Gain Contingencies (Details) (Real Estate Taxes [Member], USD $)	Sep. 30, 2013
In Millions, unless otherwise specified
Real Estate Taxes [Member]	'
Gain Contingencies [Line Items]	'
Gain Contingency, Unrecorded Amount	$48
Gain Contingency, Unrecorded Amount, Interest	$9

Fair_Value_Measurements_Fair_V

Fair Value Measurements (Fair Value Measurement Inputs) (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2012	Dec. 31, 2011
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'	'	'
Cash and cash equivalents	$35,350,000	$34,125,000	$32,303,000	$46,224,000
Fair Value, Measurements, Recurring | Level 3	'	'	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'	'	'
CRDA deposits	$3,700,000	$28,500,000	'	'

Fair_Value_Measurements_Change

Fair Value Measurements (Changes in Fair Value of Level 3 Assets) (Details) (USD $)	3 Months Ended	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2013
Level 3	'	'
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]	'	'
Balance at April 1, 2013	$25,114	$28,464
Settlements	-22,545	-22,545
Ending balance at June 30, 2013	3,726	3,726
CRDA Deposits [Member]	'	'
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]	'	'
Deposits	1,738	5,145
Included in earnings	($581)	($7,338)

Fair_Value_Measurements_Fair_V1

Fair Value Measurements (Fair Value Balance Sheet Grouping) (Details) (Borgata, USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Outstanding Face Amount	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Long-term debt, fair value	$768,000	$811,500
Carrying Value	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Long-term debt, fair value	753,481	793,324
Estimated Fair Value	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Long-term debt, fair value	797,261	796,100
Level 2 | Amended Credit Facility | Amended Credit Facility | Outstanding Face Amount	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Long-term debt, fair value	16,300	20,000
Level 2 | Amended Credit Facility | Amended Credit Facility | Carrying Value	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Long-term debt, fair value	16,300	20,000
Level 2 | Amended Credit Facility | Amended Credit Facility | Estimated Fair Value	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Long-term debt, fair value	16,300	20,000
Level 1 | 9.50% Senior Secured Notes Due 2015 | Secured Debt | Outstanding Face Amount	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Long-term debt, fair value	358,200	398,000
Level 1 | 9.50% Senior Secured Notes Due 2015 | Secured Debt | Carrying Value	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Long-term debt, fair value	352,405	389,547
Level 1 | 9.50% Senior Secured Notes Due 2015 | Secured Debt | Estimated Fair Value	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Long-term debt, fair value	370,737	402,275
Level 1 | 9.875% Senior Secured Notes Due 2018 | Secured Debt | Outstanding Face Amount	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Long-term debt, fair value	393,500	393,500
Level 1 | 9.875% Senior Secured Notes Due 2018 | Secured Debt | Carrying Value	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Long-term debt, fair value	384,776	383,777
Level 1 | 9.875% Senior Secured Notes Due 2018 | Secured Debt | Estimated Fair Value	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Long-term debt, fair value	$410,224	$373,825

Employee_Benefit_Plans_Retirem

Employee Benefit Plans (Retirement Savings Plan Under Section 401(k)) (Details) (USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Jan. 02, 2011
Compensation and Retirement Disclosure [Abstract]	'	'	'	'	'
Multiemployer Plan, Period Contributions	$1.90	$1.70	$5.40	$5	'
Multiemployer Plan, Employer Share of Unfunded Liabilities	'	'	'	'	68.4
Multiemployer Plans, Maximum Employee Contributions, Percentage of Income	'	'	100.00%	'	'
Contributions to 401(k) Plan	$0.40	$0.30	$1.10	$0.70	'

Related_Party_Transactions_Det

Related Party Transactions (Details) (BAC, USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
BAC	'	'	'	'
Related Party Transaction [Line Items]	'	'	'	'
Reimbursable expenditures	$1.70	$2.50	$6.70	$8.40

Subsequent_Events_Subsequent_E

Subsequent Events (Subsequent Events) (Details) (USD $)	Jul. 17, 2013	Sep. 30, 2013
In Millions, unless otherwise specified	Subsequent Event	Senior Secured Notes
		9.50% Senior Secured Notes Due 2015
Subsequent Event [Line Items]	'	'
Deposit assets included in CRDA settlement agreement to be refunded	$22.50	'
Extinguishment of Debt, Amount	'	$39.80