Marina District Finance 10-Q 13 Nov 14 2014 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Oct. 31, 2014
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-14	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q3	'
Amendment Flag	'false	'
Entity Common Stock, Shares Outstanding	'	0

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Current assets	'	'
Cash and cash equivalents	$26,891	$37,527
Restricted cash	5,821	0
Accounts receivable, net	36,055	33,328
Inventories	4,332	4,184
Prepaid expenses and other current assets	22,793	7,613
Income taxes receivable	9	1,037
Deferred income taxes	2,454	2,488
Total current assets	98,355	86,177
Property and equipment, net	1,180,777	1,212,934
Debt financing costs, net	9,537	11,347
Other assets, net	13,547	10,361
Total assets	1,302,216	1,320,819
Current liabilities	'	'
Current maturities of long-term debt	3,800	3,800
Accounts payable	3,149	5,924
Other current tax liabilities	3,597	0
Accrued liabilities	96,309	98,095
Total current liabilities	106,855	107,819
Long-term debt, net of current maturities	762,327	797,460
Deferred income taxes	9,202	7,049
Other long-term tax liabilities	9,639	12,470
Other liabilities	4,950	7,853
Commitments and contingencies (Note 6)	'	'
Member equity	409,243	388,168
Total liabilities and member equity	$1,302,216	$1,320,819

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Operations (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Operating revenues:	'	'	'	'
Gaming	$187,556	$176,982	$507,841	$472,042
Food and beverage	39,714	39,153	104,832	108,211
Room	35,624	33,981	90,795	89,130
Other	13,054	13,294	31,933	33,337
Gross revenues	275,948	263,410	735,401	702,720
Less promotional allowances	66,002	63,359	176,337	164,148
Net revenues	209,946	200,051	559,064	538,572
Operating costs and expenses:	'	'	'	'
Gaming	71,023	66,382	199,487	188,144
Food and beverage	19,723	19,100	53,663	54,475
Room	4,297	3,720	10,774	10,167
Other	10,939	11,370	26,082	26,890
Selling, general and administrative	31,973	36,832	101,930	111,227
Maintenance and utilities	15,069	16,008	47,068	44,683
Depreciation and amortization	14,819	14,565	44,173	46,273
Impairments of assets	0	0	0	5,032
Other operating items, net	-1,334	2,947	-1,737	3,352
Preopening expenses	0	415	269	469
Total operating costs and expenses	166,509	171,339	481,709	490,712
Operating income	43,437	28,712	77,355	47,860
Interest expense, net	17,809	20,281	53,327	61,899
Loss on early extinguishments of debt	0	2,536	0	2,536
Total other expense	17,809	22,817	53,327	64,435
Income (loss) before state income taxes	25,628	5,895	24,028	-16,575
State income tax benefit (expense)	-2,651	-715	-2,953	763
Net income (loss)	$22,977	$5,180	$21,075	($15,812)

Condensed_Consolidated_Stateme1

Condensed Consolidated Statement of Changes in Member Equity (USD $)	Total	Capital Contributions	Accumulated Deficit
In Thousands, unless otherwise specified
Member equity at Dec. 31, 2013	$388,168	$446,700	($58,532)
Increase Decrease in Member Equity [Roll Forward]	'	'	'
Net income (loss)	21,075	0	21,075
Member equity at Sep. 30, 2014	$409,243	$446,700	($37,457)

Condensed_Consolidated_Stateme2

Condensed Consolidated Statements of Cash Flows (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013
Cash Flows from Operating Activities	'	'
Net income (loss)	$21,075	($15,812)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:	'	'
Depreciation and amortization	44,173	46,273
Gain from insurance subrogation settlement	-2,197	0
Amortization of debt financing costs	1,950	1,067
Amortization of discounts on long-term debt	1,717	2,969
Deferred income taxes	2,187	-1,455
Provision for doubtful accounts	1,780	2,174
Noncash asset write-downs	0	5,236
Loss on early extinguishments of debt	0	2,536
Other operating activities	374	0
Changes in operating assets and liabilities:	'	'
Restricted cash	-5,821	0
Accounts receivable, net	-4,507	5,735
Inventories	-148	-109
Prepaid expenses and other current assets	-15,550	-3,220
Other current tax liabilities	3,597	0
Income taxes receivable/payable	1,028	-1,695
Other assets, net	-3,460	18,196
Accounts payable and accrued liabilities	-4,619	3,098
Other long-term tax liabilities	-2,831	692
Other liabilities	-2,903	-822
Net cash provided by operating activities	35,845	64,863
Cash Flows from Investing Activities	'	'
Capital expenditures	-11,623	-16,398
Insurance proceeds for replacement assets	2,197	0
Net cash used in investing activities	-9,426	-16,398
Cash Flows from Financing Activities	'	'
Borrowings under bank credit facility	410,900	297,100
Payments under bank credit facility	-444,900	-300,800
Repayments of Senior Debt	0	-40,994
Payments on term loan	-2,850	0
Debt financing costs	205	2,546
Net cash used in financing activities	-37,055	-47,240
Increase (decrease) in cash and cash equivalents	-10,636	1,225
Cash and cash equivalents, beginning of period	37,527	34,125
Cash and cash equivalents, end of period	26,891	35,350
Supplemental Disclosure of Cash Flow Information	'	'
Cash paid for interest, net of amounts capitalized	60,177	59,876
Cash paid (received) for income taxes	-1,029	1,695
Supplemental Disclosure of Non-Cash Investing Activities	'	'
Payables for capital expenditures	$58	$0

Organization_and_Basis_of_Pres

Organization and Basis of Presentation	9 Months Ended
	Sep. 30, 2014
Organization and Basis of Presentation [Abstract]	'
Organization and Basis of Presentation	'
	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, which has fully and unconditionally guaranteed MDFC's securities.
	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 Renaissance Pointe 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 consolidated financial statements. Boyd, the parent of BAC, is a diversified operator of 21 wholly owned gaming entertainment properties. Headquartered in Las Vegas, Nevada, Boyd has other gaming operations in Nevada, Illinois, Indiana, Iowa, Kansas, Louisiana and Mississippi.
	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 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 permitted MGM to file an application for a statement of compliance, which, if approved, would permit MGM to reacquire its interest in MDDC. On April 24, 2013, MGM submitted its application, and on September 10, 2014, the NJCCC approved MGM's application. As a result, the Divestiture Trust was dissolved as of September 30, 2014, and MGM reacquired its interest in MDDC as of such date.
	There was no resulting direct impact on our consolidated financial statements from these events.
	Basis of Presentation
	The accompanying unaudited condensed consolidated financial statements of MDDC have been prepared in accordance with the instructions to the Quarterly Report on 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").
	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.
	The results for the periods indicated are unaudited, but 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.
	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, 2013, as filed with the U.S. Securities and Exchange Commission ("SEC") on March 28, 2014.

Summary_of_Significant_Account

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2014
Accounting Policies [Abstract]	'
Summary of Significant Accounting Policies	'
	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Restricted Cash
	Restricted cash consists primarily of advance payments related to amounts restricted by regulation for online gaming purposes. These restricted cash balances are held by high credit quality financial institutions. The carrying value of these instruments approximates their fair value due to their short maturities.
	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 land-based 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 land-based gross gaming revenues. The Casino Control Act also provides for an assessment of licensees equal to 2.5% of online gross gaming revenues, which is made in lieu of an investment alternative tax equal to 5.0% of online 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 investments to reflect the anticipated below market return on investment. The one-third valuation reserve is adjusted accordingly, if necessary, when a qualified investment is identified. Our deposits with the CRDA, net of valuation reserves held by us, were $8.0 million and $4.6 million as of September 30, 2014 and December 31, 2013, respectively, and are included in other assets, net, on our condensed consolidated balance sheets.
	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 pursuant to 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)	2014			2013			2014		2013
	Rooms	$	20,145		$	20,342		$	54,480	$	54,735
	Food and beverage	14,717			14,608			38,956		39,341
	Other	31,140			28,409			82,901		70,072
	Total promotional allowances	$	66,002		$	63,359		$	176,337	$	164,148
	The estimated costs of providing such promotional allowances are as follows:
		Three Months Ended						Nine Months Ended
		September 30,						September 30,
	(In thousands)	2014			2013			2014		2013
	Rooms	$	5,631		$	5,571		$	16,330	$	16,291
	Food and beverage	11,315			11,012			30,586		29,947
	Other	3,651			3,465			8,831		8,390
	Total cost of promotional allowances	$	20,597		$	20,048		$	55,747	$	54,628
	Gaming Taxes
	In New Jersey, we are subject to an annual tax assessment based on gross gaming revenues of 8% on our land-based gross gaming revenues and 15% on our online gross gaming revenues. These gaming taxes are recorded as a gaming expense in the condensed consolidated statements of operations. These taxes were $14.3 million and $12.9 million during the three months ended September 30, 2014 and 2013, respectively, and $39.2 million and $34.7 million during the nine months ended September 30, 2014 and 2013, respectively.
	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 each member's respective tax attributes included in the consolidated state tax return. A reconciliation of the components of our stand-alone state income taxes receivable is presented below:
		September 30,			December 31,
	(In thousands)	2014			2013
	Amounts payable to members of MDDHC	$	—		$	—
	Amounts receivable - State	(9		)	(1,037		)
	Income taxes payable (receivable), net	$	(9	)	$	(1,037	)
	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. Actual results could differ from these estimates.
	Recently Issued Accounting Pronouncements
	Accounting Standards Update 2014-15 Disclosure of Uncertainties About an Entity's Ability to Continue as a Going Concern ("Update 2014-15")
	In August 2014, the FASB issued Update 2014-15, which provides guidance on determining when and how reporting entities must disclose going-concern uncertainties in their financial statements. The pronouncement is effective for annual periods ending after December 15, 2016, and interim periods thereafter, and early adoption is permitted. The impact of the adoption of Update 2014-15 is currently under evaluation.
	Accounting Standards Update 2014-09 Revenue from Contracts with Customers (Topic 606) ("Update 2014-09")
	In May 2014, the FASB issued Update 2014-09. Update 2014-09 outlines a new, single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance, including industry-specific guidance. The pronouncement is effective for fiscal years, and interim periods within those years, beginning after December 15, 2016, and early adoption is not permitted. The impact of the adoption of Update 2014-09 to the Company's consolidated financial position or results of operations is currently under evaluation.
	A variety of proposed or otherwise potential accounting standards are currently being studied 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 consolidated financial statements.

Property_and_Equipment_Net

Property and Equipment, Net	9 Months Ended
	Sep. 30, 2014
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)	2014		2013
	Land	$	87,301	$	87,301
	Buildings and improvements	1,420,281		1,416,432
	Furniture and equipment	322,943		314,610
	Construction in progress	3,772		5,533
	Total property and equipment	1,834,297		1,823,876
	Less accumulated depreciation	653,520		610,942
	Property and equipment, net	$	1,180,777	$	1,212,934
	Depreciation expense was $14.7 million and $14.3 million during the three months ended September 30, 2014 and 2013, respectively, and $43.8 million and $45.6 million during the nine months ended September 30, 2014 and 2013, respectively.
	Construction in progress presented in the table above primarily relates to costs capitalized in conjunction with major improvements that have not yet been placed into service, and accordingly, such costs are not currently being depreciated.

Accrued_Liabilities

Accrued Liabilities	9 Months Ended
	Sep. 30, 2014
Accrued Liabilities [Abstract]	'
Accrued Liabilities	'
	ACCRUED LIABILITIES
	Accrued liabilities consist of the following:
		September 30,		December 31,
	(In thousands)	2014		2013
	Accrued payroll and related	$	23,331	$	20,736
	Accrued interest	5,323		15,840
	Accrued gaming liabilities	23,119		20,714
	Player loyalty program liabilities	5,625		4,320
	Accrued expenses and other liabilities	38,911		36,485
	Total accrued liabilities	$	96,309	$	98,095

Longterm_Debt_Net

Long-term Debt, Net	9 Months Ended
	Sep. 30, 2014
Debt Disclosure [Abstract]	'
Long-term Debt, Net	'
	LONG-TERM DEBT, NET
	Long-term debt, net of current maturities consists of the following:
		September 30, 2014
	(In thousands)	Interest Rates at Sept. 30, 2014		Outstanding Principal		Unamortized Discount			Unamortized Origination Fees			Long-Term Debt, Net
	Revolving Credit Facility	4.12	%	$	5,900	$	—		$	—		$	5,900
	Incremental Term Loan	6.75	%	377,150		(3,155		)	—			373,995
	9.875% Senior Secured Notes due 2018	9.88	%	393,500		(1,572		)	(5,696		)	386,232
				776,550		(4,727		)	(5,696		)	766,127
	Less current maturities			3,800		—			—			3,800
	Long-term debt, net			$	772,750	$	(4,727	)	$	(5,696	)	$	762,327
		31-Dec-13
	(In thousands)	Interest Rates at Dec. 31, 2013		Outstanding Principal		Unamortized Discount			Unamortized Origination Fees			Long-Term Debt, Net
	Revolving Credit Facility	3.86	%	$	39,900	$	—		$	—		$	39,900
	Incremental Term Loan	6.75	%	380,000		(3,766		)	—			376,234
	9.875% Senior Secured Notes due 2018	9.88	%	393,500		(1,811		)	(6,563		)	385,126
				813,400		(5,577		)	(6,563		)	801,260
	Less current maturities			3,800		—			—			3,800
	Long-term debt, net			$	809,600	$	(5,577	)	$	(6,563	)	$	797,460
	At September 30, 2014, $5.9 million was outstanding under the revolving credit facility (the “Revolving Credit Facility”) component of the MDFC Amended and Restated Credit Agreement (the "Credit Facility"), with $3.2 million allocated to support a letter of credit, leaving remaining contractual availability of $50.9 million.
	Subsequent to the end of third quarter 2014, the contractual availability under the Revolving Credit Facility was increased by $10 million under the provisions of an accordion feature of the Credit Facility which permits, among other things, an increase in the Revolving Credit Facility in an amount not to exceed $15 million.
	Covenant Compliance
	As of September 30, 2014, we believe that we were in compliance with the financial and other covenants of our debt instruments.

Commitments_and_Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2014
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, 2013, filed with the SEC on March 28, 2014.
	Contingencies
	Borgata Property Taxes
	We have filed tax appeal complaints, in connection with our property tax assessments for tax years 2009 through 2014, in New Jersey Tax Court ("Tax 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 Tax Court found in our favor and reduced our real property valuation to $880 million and $870 million for tax years 2009 and 2010, respectively. The City of Atlantic City (the "City") filed an appeal in the New Jersey Superior Court - Appellate Division ("Appellate Court") in November 2013. No trial date has been set for the Appellate Court hearing. We have paid our property tax obligations consistent with the assessor’s valuation and based on the Tax Court’s decision, we estimate the 2009 and 2010 property tax refunds and related statutory interest will be approximately $48.0 million and $11.2 million, respectively. We can provide no assurances that the Tax Court’s decision in the 2009-2010 appeal will be upheld at the appellate level. Due to the uncertainty surrounding the ultimate resolution of the City’s appeal, we will not recognize any gain until a final, non-appealable decision has been rendered.
	On June 5, 2014, we entered into a settlement agreement with the City. The agreement resolved the tax appeal complaints we filed in connection with property tax assessments for tax years 2011 through 2014. Under the terms of the agreement, we are entitled to receive a tax refund of $88.25 million for tax years 2011 through 2013, as well as an estimated tax credit of $17.85 million for tax year 2014. Additionally, the City has agreed to a defined property tax valuation for tax year 2015. Although the tax rate for 2015 is unknown, we believe that the revised valuation will result in significantly lower real estate taxes as compared to 2013. In exchange, we have agreed to relinquish our right to further contest the property tax assessments for tax years 2011 through 2015, contingent upon the City fulfilling its obligations under the agreement. The agreement does not affect the pending appeals of the property tax assessments for tax years 2009 and 2010. Per the terms of the agreement, the City intends to fulfill its obligation to pay the refund to us through a bond issuance. The ordinance to issue the bonds was approved by applicable state and local agencies in September 2014; however, the occurrence and timing of such issuance continues to be subject to general market conditions. In the event that the City does not issue bonds, or otherwise fails to pay the refund, we retain our right to compel a trial on the filed appeals. We cannot be certain that the City will issue bonds or fund their obligations under the agreement through other sources. Due to this uncertainty, we will not record the recovery of the $88.25 million in previously paid property taxes until the City has successfully issued bonds or obtained other dedicated sources of funding in an amount sufficient to pay the refund for tax years 2011-2013 per the terms of the agreement.
	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, 2014
Fair Value Disclosures [Abstract]	'
Fair Value Measurements	'
	FAIR VALUE MEASUREMENTS
	We have adopted the authoritative accounting guidance for fair value measurements, which does not determine or affect the circumstances under which fair value measurements are used, but 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 $26.9 million and $37.5 million as of September 30, 2014 and December 31, 2013, respectively. The fair value of our restricted cash was $5.8 million as of September 30, 2014. The fair value of our cash and cash equivalents and restricted cash, classified in the fair value hierarchy as Level 1, is based on statements received from our banks at September 30, 2014 and December 31, 2013. The fair value of our CRDA deposits was $8.0 million and $4.6 million as of September 30, 2014 and December 31, 2013, 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, 2014 and December 31, 2013.
	The following table summarizes the fair value of the Company's Level 3 assets:
		Three Months Ended
		September 30,
	(In thousands)	2014			2013
	Balance at July 1,	$	6,728		$	25,114
	Deposits	1,964			1,738
	Included in earnings	(655		)	(581		)
	Settlements	—			(22,545		)
	Ending balance at September 30,	$	8,037		$	3,726
		Nine Months Ended
		September 30,
	(In thousands)	2014			2013
	Balance at January 1,	$	4,613		$	28,464
	Deposits	5,482			5,145
	Included in earnings	(1,799		)	(7,338		)
	Settlements	(259		)	(22,545		)
	Ending balance at September 30,	$	8,037		$	3,726
	Balances Disclosed at Fair Value
	The following tables present the fair value measurement information about our long-term debt:
		September 30, 2014
		Outstanding Face						Estimated Fair		Fair Value
	(In thousands)	Amount			Carrying Value			Value		Hierarchy
	Revolving Credit Facility	$	5,900		$	5,900		$	5,900	Level 2
	Incremental Term Loan	377,150			373,995			376,396		Level 2
	9.875% Senior Secured Notes due 2018	393,500			386,232			413,175		Level 1
	Total debt	$	776,550		$	766,127		$	795,471
		December 31, 2013
		Outstanding Face						Estimated Fair		Fair Value
	(In thousands)	Amount			Carrying Value			Value		Hierarchy
	Revolving Credit Facility	$	39,900		$	39,900		$	39,900	Level 2
	Incremental Term Loan	380,000			376,234			381,900		Level 2
	9.875% Senior Secured Notes due 2018	393,500			385,126			425,472		Level 1
	Total debt	$	813,400		$	801,260		$	847,272
	The estimated fair value of our Revolving Credit Facility at September 30, 2014 and December 31, 2013 approximates its carrying value due to the short-term nature and variable repricing of the underlying Eurodollar loans comprising our Revolving Credit Facility. The estimated fair value of our incremental term loan is based on a relative value analysis performed on or about September 30, 2014 and December 31, 2013. The estimated fair value of our senior secured notes is based on quoted market prices as of September 30, 2014 and December 31, 2013.
	There were no transfers between Level 1, Level 2 or Level 3 measurements during the nine months ended September 30, 2014.

Subsequent_Events

Subsequent Events	9 Months Ended
	Sep. 30, 2014
Subsequent Events [Abstract]	'
Subsequent Events	'
	SUBSEQUENT EVENTS
	We have evaluated all events or transactions that occurred after September 30, 2014. During this period, up to the filing date, we did not identify any subsequent events, the effects of which would require disclosure or adjustment to our financial position or results of operations, except as previously noted in Note 5, Long-Term Debt, Net.

Summary_of_Significant_Account1

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2014
Accounting Policies [Abstract]	'
Cash and Cash Equivalents, Restricted Cash and Cash Equivalents, Policy [Policy Text Block]	'
	Restricted Cash
	Restricted cash consists primarily of advance payments related to amounts restricted by regulation for online gaming purposes. These restricted cash balances are held by high credit quality financial institutions. The carrying value of these instruments approximates their fair value due to their short maturities.
CRDA Investments [Policy Text Block]	'
	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 land-based 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 land-based gross gaming revenues. The Casino Control Act also provides for an assessment of licensees equal to 2.5% of online gross gaming revenues, which is made in lieu of an investment alternative tax equal to 5.0% of online 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 investments to reflect the anticipated below market return on investment. The one-third valuation reserve is adjusted accordingly, if necessary, when a qualified investment is identified. Our deposits with the CRDA, net of valuation reserves held by us, were $8.0 million and $4.6 million as of September 30, 2014 and December 31, 2013, respectively, and are included in other assets, net, on our condensed consolidated balance sheets.
Revenue Recognition, Allowances [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 pursuant to 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
	In New Jersey, we are subject to an annual tax assessment based on gross gaming revenues of 8% on our land-based gross gaming revenues and 15% on our online gross gaming revenues. These gaming taxes are recorded as a gaming expense in the condensed consolidated statements of operations. These taxes were $14.3 million and $12.9 million during the three months ended September 30, 2014 and 2013, respectively, and $39.2 million and $34.7 million during the nine months ended September 30, 2014 and 2013, respectively.
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.
	The amounts due to these members are a result of each member's respective tax attributes included in the consolidated state tax return. A reconciliation of the components of our stand-alone state income taxes receivable is presented below:
		September 30,			December 31,
	(In thousands)	2014			2013
	Amounts payable to members of MDDHC	$	—		$	—
	Amounts receivable - State	(9		)	(1,037		)
	Income taxes payable (receivable), net	$	(9	)	$	(1,037	)
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. Actual results could differ from these estimates.

Summary_of_Significant_Account2

Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2014
Accounting Policies [Abstract]	'
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)	2014			2013			2014		2013
	Rooms	$	20,145		$	20,342		$	54,480	$	54,735
	Food and beverage	14,717			14,608			38,956		39,341
	Other	31,140			28,409			82,901		70,072
	Total promotional allowances	$	66,002		$	63,359		$	176,337	$	164,148
	The estimated costs of providing such promotional allowances are as follows:
		Three Months Ended						Nine Months Ended
		September 30,						September 30,
	(In thousands)	2014			2013			2014		2013
	Rooms	$	5,631		$	5,571		$	16,330	$	16,291
	Food and beverage	11,315			11,012			30,586		29,947
	Other	3,651			3,465			8,831		8,390
	Total cost of promotional allowances	$	20,597		$	20,048		$	55,747	$	54,628
Income Tax Payable	'
		September 30,			December 31,
	(In thousands)	2014			2013
	Amounts payable to members of MDDHC	$	—		$	—
	Amounts receivable - State	(9		)	(1,037		)
	Income taxes payable (receivable), net	$	(9	)	$	(1,037	)

Property_and_Equipment_Net_Tab

Property and Equipment, Net (Tables)	9 Months Ended
	Sep. 30, 2014
Property, Plant and Equipment [Abstract]	'
Schedule of Property and Equipment	'
	Property and equipment, net, consists of the following:
		September 30,		December 31,
	(In thousands)	2014		2013
	Land	$	87,301	$	87,301
	Buildings and improvements	1,420,281		1,416,432
	Furniture and equipment	322,943		314,610
	Construction in progress	3,772		5,533
	Total property and equipment	1,834,297		1,823,876
	Less accumulated depreciation	653,520		610,942
	Property and equipment, net	$	1,180,777	$	1,212,934

Accrued_Liabilities_Tables

Accrued Liabilities (Tables)	9 Months Ended
	Sep. 30, 2014
Accrued Liabilities [Abstract]	'
Schedule of Accrued Liabilities	'
	Accrued liabilities consist of the following:
		September 30,		December 31,
	(In thousands)	2014		2013
	Accrued payroll and related	$	23,331	$	20,736
	Accrued interest	5,323		15,840
	Accrued gaming liabilities	23,119		20,714
	Player loyalty program liabilities	5,625		4,320
	Accrued expenses and other liabilities	38,911		36,485
	Total accrued liabilities	$	96,309	$	98,095

Longterm_Debt_Net_Tables

Long-term Debt, Net (Tables)	9 Months Ended
	Sep. 30, 2014
Debt Disclosure [Abstract]	'
Schedule of Long-term Debt	'
	Long-term debt, net of current maturities consists of the following:
		September 30, 2014
	(In thousands)	Interest Rates at Sept. 30, 2014		Outstanding Principal		Unamortized Discount			Unamortized Origination Fees			Long-Term Debt, Net
	Revolving Credit Facility	4.12	%	$	5,900	$	—		$	—		$	5,900
	Incremental Term Loan	6.75	%	377,150		(3,155		)	—			373,995
	9.875% Senior Secured Notes due 2018	9.88	%	393,500		(1,572		)	(5,696		)	386,232
				776,550		(4,727		)	(5,696		)	766,127
	Less current maturities			3,800		—			—			3,800
	Long-term debt, net			$	772,750	$	(4,727	)	$	(5,696	)	$	762,327
		31-Dec-13
	(In thousands)	Interest Rates at Dec. 31, 2013		Outstanding Principal		Unamortized Discount			Unamortized Origination Fees			Long-Term Debt, Net
	Revolving Credit Facility	3.86	%	$	39,900	$	—		$	—		$	39,900
	Incremental Term Loan	6.75	%	380,000		(3,766		)	—			376,234
	9.875% Senior Secured Notes due 2018	9.88	%	393,500		(1,811		)	(6,563		)	385,126
				813,400		(5,577		)	(6,563		)	801,260
	Less current maturities			3,800		—			—			3,800
	Long-term debt, net			$	809,600	$	(5,577	)	$	(6,563	)	$	797,460

Fair_Value_Measurements_Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2014
Fair Value Disclosures [Abstract]	'
Fair Value of Level 3 Assets	'
	The following table summarizes the fair value of the Company's Level 3 assets:
		Three Months Ended
		September 30,
	(In thousands)	2014			2013
	Balance at July 1,	$	6,728		$	25,114
	Deposits	1,964			1,738
	Included in earnings	(655		)	(581		)
	Settlements	—			(22,545		)
	Ending balance at September 30,	$	8,037		$	3,726
		Nine Months Ended
		September 30,
	(In thousands)	2014			2013
	Balance at January 1,	$	4,613		$	28,464
	Deposits	5,482			5,145
	Included in earnings	(1,799		)	(7,338		)
	Settlements	(259		)	(22,545		)
	Ending balance at September 30,	$	8,037		$	3,726
Fair Value of Long-Term Debt	'
	The following tables present the fair value measurement information about our long-term debt:
		September 30, 2014
		Outstanding Face						Estimated Fair		Fair Value
	(In thousands)	Amount			Carrying Value			Value		Hierarchy
	Revolving Credit Facility	$	5,900		$	5,900		$	5,900	Level 2
	Incremental Term Loan	377,150			373,995			376,396		Level 2
	9.875% Senior Secured Notes due 2018	393,500			386,232			413,175		Level 1
	Total debt	$	776,550		$	766,127		$	795,471
		December 31, 2013
		Outstanding Face						Estimated Fair		Fair Value
	(In thousands)	Amount			Carrying Value			Value		Hierarchy
	Revolving Credit Facility	$	39,900		$	39,900		$	39,900	Level 2
	Incremental Term Loan	380,000			376,234			381,900		Level 2
	9.875% Senior Secured Notes due 2018	393,500			385,126			425,472		Level 1
	Total debt	$	813,400		$	801,260		$	847,272

Organization_and_Basis_of_Pres1

Organization and Basis of Presentation (Organization) (Details)	3 Months Ended
	Sep. 30, 2014
Organization Attributes [Line Items]	'
Number of Gaming Entertainment Properties	21
MDFC	'
Organization Attributes [Line Items]	'
Subsidiaries, Ownership Percentage	50.00%
Borgata	'
Organization Attributes [Line Items]	'
Area of Land	45.6
MAC	'
Organization Attributes [Line Items]	'
Equity Method Investment, Ownership Percentage	100.00%

Summary_of_Significant_Account3

Summary of Significant Accounting Policies (CRDA) (Details) (USD $)	Dec. 31, 2013	Sep. 30, 2014	Sep. 30, 2014
In Millions, unless otherwise specified	New Jersey Casino Reinvestment Development Authority (CRDA)	On-line Gaming [Member]	Land-based gaming [Member]
	Other Assets	State of New Jersey	State of New Jersey
Schedule of CRDA Deposits [Line Items]	'	'	'
State Gaming Licenses, Annual Fee, Percentage of Licensee Gross Gaming Revenues	'	2.50%	1.25%
Annual Tax Assessment	'	5.00%	2.50%
Deposit assets	$4.60	'	'

Summary_of_Significant_Account4

Summary of Significant Accounting Policies (Promotional Allowances) (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Promotional Allowances [Line Items]	'	'	'	'
Promotional allowances	$66,002	$63,359	$176,337	$164,148
Cost of Promotional Allowances	20,597	20,048	55,747	54,628
Rooms	'	'	'	'
Promotional Allowances [Line Items]	'	'	'	'
Promotional allowances	20,145	20,342	54,480	54,735
Cost of Promotional Allowances	5,631	5,571	16,330	16,291
Food and Beverage	'	'	'	'
Promotional Allowances [Line Items]	'	'	'	'
Promotional allowances	14,717	14,608	38,956	39,341
Cost of Promotional Allowances	11,315	11,012	30,586	29,947
Other Products and Services	'	'	'	'
Promotional Allowances [Line Items]	'	'	'	'
Promotional allowances	31,140	28,409	82,901	70,072
Cost of Promotional Allowances	$3,651	$3,465	$8,831	$8,390

Summary_of_Significant_Account5

Summary of Significant Accounting Policies (Gaming Taxes) (Details) (USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Schedule of Gaming Taxes [Line Items]	'	'	'	'
Gaming Taxes	$14.30	$12.90	$39.20	$34.70
State of New Jersey | Land-based gaming [Member]	'	'	'	'
Schedule of Gaming Taxes [Line Items]	'	'	'	'
Annual Tax Assessment - Gross Gaming Revenues	'	'	8.00%	'
Annual Tax Assessment	'	'	2.50%	'
State of New Jersey | On-line Gaming [Member]	'	'	'	'
Schedule of Gaming Taxes [Line Items]	'	'	'	'
Annual Tax Assessment - Gross Gaming Revenues	'	'	15.00%	'
Annual Tax Assessment	'	'	5.00%	'

Summary_of_Significant_Account6

Summary of Significant Accounting Policies (Income Taxes) (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Accounting Policies [Abstract]	'	'
Amounts Payable to Members of MDDHC	$0	$0
Amounts Receivable - State	-9	-1,037
Income Taxes Payable, Net	($9)	($1,037)

Property_and_Equipment_Net_Pro

Property and Equipment, Net (Property and Equipment, Net) (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013
Property, Plant and Equipment [Line Items]	'	'	'	'	'
Property and equipment, gross	$1,834,297,000	'	$1,834,297,000	'	$1,823,876,000
Less accumulated depreciation	653,520,000	'	653,520,000	'	610,942,000
Property and equipment, net	1,180,777,000	'	1,180,777,000	'	1,212,934,000
Depreciation expense	14,700,000	14,300,000	43,800,000	45,600,000	'
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	1,420,281,000	'	1,420,281,000	'	1,416,432,000
Furniture and Equipment	'	'	'	'	'
Property, Plant and Equipment [Line Items]	'	'	'	'	'
Property and equipment, gross	322,943,000	'	322,943,000	'	314,610,000
Construction in Progress	'	'	'	'	'
Property, Plant and Equipment [Line Items]	'	'	'	'	'
Property and equipment, gross	$3,772,000	'	$3,772,000	'	$5,533,000

Accrued_Liabilities_Payables_a

Accrued Liabilities Payables and Accruals (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Payables and Accruals [Abstract]	'	'
Accrued payroll and related	$23,331	$20,736
Accrued interest	5,323	15,840
Accrued gaming liabilities	23,119	20,714
Customer Loyalty Program Liability, Current	5,625	4,320
Accrued expenses and other liabilities	38,911	36,485
Total accrued liabilities	$96,309	$98,095

Longterm_Debt_Net_Schedule_of_

Long-term Debt, Net (Schedule of Long-Term Debt) (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Debt Instrument [Line Items]	'	'
Outstanding Principal	$776,550	$813,400
Unamortized Discount	-4,727	-5,577
Unamortized Origination Fees	-5,696	-6,563
Long-Term Debt, Net	766,127	801,260
Current maturities of long-term debt	3,800	3,800
Long-term Debt, Gross, Excluding Current Maturities	772,750	809,600
Long-term debt, net of current maturities	762,327	797,460
Line of Credit | Bank Credit Facility [Member]	'	'
Debt Instrument [Line Items]	'	'
Line of Credit Facility, Interest Rate at Period End	4.12%	3.86%
Outstanding Principal	5,900	39,900
Unamortized Discount	0	0
Unamortized Origination Fees	0	0
Long-Term Debt, Net	'	39,900
Secured Debt | Term Loan [Member]	'	'
Debt Instrument [Line Items]	'	'
Outstanding Principal	377,150	380,000
Long-Term Debt, Net	'	376,234
Debt Instrument, Interest Rate, Effective Percentage	6.75%	6.75%
Term Loan [Member] | Term Loan [Member]	'	'
Debt Instrument [Line Items]	'	'
Unamortized Discount	-3,155	-3,766
Unamortized Origination Fees	0	0
Senior Secured Notes [Member] | 9.875% Senior Secured Notes Due 2018	'	'
Debt Instrument [Line Items]	'	'
Outstanding Principal	393,500	393,500
Unamortized Discount	-1,572	-1,811
Unamortized Origination Fees	-5,696	-6,563
Long-Term Debt, Net	'	385,126
Debt Instrument, Interest Rate, Stated Percentage	9.88%	9.88%
Carrying Value	'	'
Debt Instrument [Line Items]	'	'
Long-Term Debt, Net	766,127	801,260
Carrying Value | Fair Value, Measurements, Nonrecurring [Member] | Fair Value, Inputs, Level 2 [Member] | Line of Credit | Bank Credit Facility [Member]	'	'
Debt Instrument [Line Items]	'	'
Long-Term Debt, Net	5,900	39,900
Carrying Value | Fair Value, Measurements, Nonrecurring [Member] | Fair Value, Inputs, Level 1 [Member] | Secured Debt | 9.50% Senior Secured Notes Due 2015	'	'
Debt Instrument [Line Items]	'	'
Long-Term Debt, Net	373,995	'
Carrying Value | Fair Value, Measurements, Nonrecurring [Member] | Fair Value, Inputs, Level 1 [Member] | Secured Debt | 9.875% Senior Secured Notes Due 2018	'	'
Debt Instrument [Line Items]	'	'
Long-Term Debt, Net	$386,232	$385,126

Longterm_Debt_Net_Bank_Credit_

Long-term Debt, Net (Bank Credit Facility Narrative) (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
Debt Instrument [Line Items]	'	'
Increase in Credit Facility Borrowing Capacity	10	'
Line of Credit	'	'
Debt Instrument [Line Items]	'	'
Line of Credit Facility, Amount Outstanding	5.9	'
Line of Credit Facility, Remaining Borrowing Capacity	50.9	'
Line of Credit | Bank Credit Facility [Member]	'	'
Debt Instrument [Line Items]	'	'
Line of Credit Facility, Interest Rate at Period End	4.12%	3.86%
Letter of Credit [Member]	'	'
Debt Instrument [Line Items]	'	'
Line of Credit Facility, Amount Outstanding	3.2	'
Senior Secured Notes [Member] | 9.875% Senior Secured Notes Due 2018	'	'
Debt Instrument [Line Items]	'	'
Debt Instrument, Interest Rate, Stated Percentage	9.88%	9.88%

Longterm_Debt_Net_Senior_Secur

Long-term Debt, Net (Senior Secured Notes Narrative) (Details) (Senior Secured Notes [Member], 9.875% Senior Secured Notes Due 2018)	Sep. 30, 2014	Dec. 31, 2013
Senior Secured Notes [Member] | 9.875% Senior Secured Notes Due 2018	'	'
Debt Instrument [Line Items]	'	'
Debt Instrument, Interest Rate, Stated Percentage	9.88%	9.88%

Commitments_and_Contingencies_

Commitments and Contingencies Loss Contingencies (Details) (Subsidiary, Borgata [Member], Property Tax Assessment [Member], USD $)	Dec. 31, 2010	Dec. 31, 2009
In Millions, unless otherwise specified
Settled Valuation [Member]	'	'
Loss Contingencies [Line Items]	'	'
Real property valuation	$870	$880
Original Valuation [Member]	'	'
Loss Contingencies [Line Items]	'	'
Real property valuation	'	$2,300

Commitments_and_Contingencies_1

Commitments and Contingencies Gain Contingencies (Details) (Subsidiary, Borgata [Member], USD $)	9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2014
Real Estate Tax Expense [Member]	'
Gain Contingencies [Line Items]	'
Gain Contingency, Unrecorded Amount	$48
Gain Contingency, Unrecorded Amount, Interest	11.2
2011-2013 [Member] | Real Estate Tax Expense [Member]	'
Gain Contingencies [Line Items]	'
Gain Contingency, Unrecorded Amount	88.25
2014 [Member]	'
Gain Contingencies [Line Items]	'
Income Tax Credits and Adjustments	$17.85

Fair_Value_Measurements_Fair_V

Fair Value Measurements (Fair Value Measurement Inputs) (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2013	Dec. 31, 2012
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'	'	'
Cash and cash equivalents	$26,891,000	$37,527,000	$35,350,000	$34,125,000
Restricted cash	5,821,000	0	'	'
Fair Value, Measurements, Recurring | Level 3	'	'	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'	'	'
CRDA deposits	$8,000,000	$4,600,000	'	'

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, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Level 3	'	'	'	'
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]	'	'	'	'
Balance at January 1,	$6,728	$25,114	$4,613	$28,464
Settlements	0	-22,545	259	-22,545
Ending balance at September 30,	8,037	3,726	8,037	3,726
CRDA Deposits [Member]	'	'	'	'
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]	'	'	'	'
Deposits	1,964	1,738	5,482	5,145
Included in earnings	($655)	($581)	($1,799)	($7,338)

Fair_Value_Measurements_Fair_V1

Fair Value Measurements (Fair Value Balance Sheet Grouping) (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Long-term Debt	$766,127	$801,260
Outstanding Face Amount	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Long-term debt, fair value	776,550	813,400
Carrying Value	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Long-term Debt	766,127	801,260
Estimated Fair Value	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Long-term debt, fair value	795,471	847,272
Bank Credit Facility [Member] | Line of Credit	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Long-term Debt	'	39,900
Fair Value, Measurements, Nonrecurring [Member] | Fair Value, Inputs, Level 2 [Member] | Bank Credit Facility [Member] | Line of Credit | Outstanding Face Amount	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Long-term debt, fair value	5,900	39,900
Fair Value, Measurements, Nonrecurring [Member] | Fair Value, Inputs, Level 2 [Member] | Bank Credit Facility [Member] | Line of Credit | Carrying Value	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Long-term Debt	5,900	39,900
Fair Value, Measurements, Nonrecurring [Member] | Fair Value, Inputs, Level 2 [Member] | Bank Credit Facility [Member] | Line of Credit | Estimated Fair Value	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Long-term debt, fair value	5,900	39,900
Fair Value, Measurements, Nonrecurring [Member] | Fair Value, Inputs, Level 2 [Member] | Incremental Term Loan [Member] | Secured Debt | Outstanding Face Amount	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Long-term debt, fair value	377,150	380,000
Fair Value, Measurements, Nonrecurring [Member] | Fair Value, Inputs, Level 2 [Member] | Incremental Term Loan [Member] | Secured Debt | Carrying Value	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Long-term Debt	373,995	376,234
Fair Value, Measurements, Nonrecurring [Member] | Fair Value, Inputs, Level 2 [Member] | Incremental Term Loan [Member] | Secured Debt | Estimated Fair Value	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Long-term debt, fair value	376,396	381,900
Fair Value, Measurements, Nonrecurring [Member] | Fair Value, Inputs, Level 1 [Member] | 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
Fair Value, Measurements, Nonrecurring [Member] | Fair Value, Inputs, Level 1 [Member] | 9.875% Senior Secured Notes Due 2018 | Secured Debt | Carrying Value	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Long-term Debt	386,232	385,126
Fair Value, Measurements, Nonrecurring [Member] | Fair Value, Inputs, Level 1 [Member] | 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	$413,175	$425,472