Marina District Finance 10-Q 13 May 15 2015 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Apr. 30, 2015
Entity Information [Line Items]
Entity Registrant Name	Marina District Finance Company, Inc.
Entity Central Index Key	1517007
Current Fiscal Year End Date	-19
Entity Filer Category	Non-accelerated Filer
Document Type	10-Q
Document Period End Date	31-Mar-15
Document Fiscal Year Focus	2015
Document Fiscal Period Focus	Q1
Amendment Flag	FALSE
Entity Common Stock, Shares Outstanding		0

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (USD $)	Mar. 31, 2015	Dec. 31, 2014
Current assets
Cash and cash equivalents	$28,472,000	$36,054,000
Restricted cash	6,257,000	5,676,000
Accounts receivable, net	33,703,000	32,839,000
Inventories	4,430,000	4,455,000
Prepaid expenses and other current assets	13,531,000	17,895,000
Deferred income taxes	3,366,000	3,378,000
Total current assets	89,759,000	100,297,000
Property and equipment, net	1,163,455,000	1,173,222,000
Debt financing costs, net	7,496,000	8,435,000
Other assets, net	17,398,000	14,682,000
Total assets	1,278,108,000	1,296,636,000
Current liabilities
Current maturities of long-term debt	3,800,000	3,800,000
Accounts payable	2,841,000	5,674,000
Other current tax liabilities	0	3,573,000
Income taxes payable, net	5,484,000	4,143,000
Accrued liabilities	103,630,000	104,960,000
Total current liabilities	115,755,000	122,150,000
Long-term debt, net of current maturities	720,412,000	741,519,000
Deferred income taxes	9,877,000	6,315,000
Other long-term tax liabilities	6,597,000	9,768,000
Other liabilities	5,562,000	5,007,000
Commitments and contingencies (Note 6)
Member equity	419,905,000	411,877,000
Total liabilities and member equity	1,278,108,000	1,296,636,000
Level 1
Current assets
Cash and cash equivalents		$36,054,000

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Operations (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Operating revenues:
Gaming	$165,128	$153,686
Food and beverage	34,468	31,054
Room	27,604	25,569
Other	8,510	8,571
Gross revenues	235,710	218,880
Less promotional allowances	53,121	51,616
Net revenues	182,589	167,264
Operating costs and expenses:
Gaming	66,919	63,464
Food and beverage	17,687	15,695
Room	3,260	2,784
Other	6,754	6,499
Selling, general and administrative	34,153	41,402
Maintenance and utilities	15,991	16,927
Depreciation and amortization	14,799	14,542
Other operating items, net	-324	-404
Preopening expenses	0	33
Total operating costs and expenses	159,239	160,942
Operating income	23,350	6,322
Interest expense, net	16,657	17,690
Loss on early extinguishments of debt	492	0
Total other expense	17,149	17,690
Income (loss) before state income taxes	6,201	-11,368
State income tax benefit	1,827	704
Net income (loss)	$8,028	($10,664)

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, 2014	$411,877	$446,700	($34,823)
Increase Decrease in Member Equity [Roll Forward]
Net income (loss)	8,028	0	8,028
Member equity at Mar. 31, 2015	$419,905	$446,700	($26,795)

Condensed_Consolidated_Stateme2

Condensed Consolidated Statements of Cash Flows (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Cash Flows from Operating Activities
Net income (loss)	$8,028	($10,664)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Depreciation and amortization	14,799	14,542
Gain from insurance subrogation settlement	0	-451
Amortization of debt financing costs	613	649
Amortization of discounts on long-term debt	576	563
Deferred income taxes	3,574	-957
Provision for doubtful accounts	1,148	230
Loss on early extinguishments of debt	492	0
Other operating activities	-20	-2
Changes in operating assets and liabilities:
Restricted cash	-581	-5,971
Accounts receivable, net	-2,012	1,108
Inventories	25	-8
Prepaid expenses and other current assets	4,364	-2,643
Other current tax liabilities	-3,573	0
Income taxes payable, net	1,341	0
Other assets, net	-2,855	-573
Accounts payable and accrued liabilities	-4,239	1,351
Other long-term tax liabilities	-3,171	252
Other liabilities	555	-444
Net cash provided by (used in) operating activities	19,064	-3,018
Cash Flows from Investing Activities
Capital expenditures	-4,789	-1,809
Insurance proceeds for replacement assets	0	451
Net cash used in investing activities	-4,789	-1,358
Cash Flows from Financing Activities
Borrowings under bank credit facility	149,300	116,200
Payments under bank credit facility	-149,200	-119,400
Payments on term loan	-21,950	-950
Debt financing costs	-7	0
Net cash used in financing activities	-21,857	-4,150
Decrease in cash and cash equivalents	-7,582	-8,526
Cash and cash equivalents, beginning of period	36,054	37,527
Cash and cash equivalents, end of period	28,472	29,001
Supplemental Disclosure of Cash Flow Information
Cash paid for interest	25,975	27,271
Supplemental Disclosure of Non-Cash Investing Activities
Payables for capital expenditures	$130	$2

Organization_and_Basis_of_Pres

Organization and Basis of Presentation	3 Months Ended
	Mar. 31, 2015
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 hold 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") in connection with MGM's settlement agreement with the New Jersey Division of Gaming Enforcement ("NJDGE"). After submission of a Joint Petition of MGM, Boyd and MDDC, the NJCCC, on February 13, 2013, approved amendments to the settlement 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 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, 2014, as filed with the U.S. Securities and Exchange Commission ("SEC") on March 19, 2015.

Summary_of_Significant_Account

Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2015
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 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 $10.5 million and $9.2 million as of March 31, 2015 and December 31, 2014, 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
		March 31,
	(In thousands)	2015			2014
	Rooms	$	16,945		$	16,668
	Food and beverage	12,800			12,152
	Other	23,376			22,796
	Total promotional allowances	$	53,121		$	51,616
	The estimated costs of providing such promotional allowances are as follows:
		Three Months Ended
		March 31,
	(In thousands)	2015			2014
	Rooms	$	5,185		$	5,214
	Food and beverage	10,186			9,672
	Other	2,422			2,366
	Total estimated cost of promotional allowances	$	17,793		$	17,252
	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 $13.1 million and $12.1 million during the three months ended March 31, 2015 and 2014, 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. Under the terms of the tax sharing agreement between MDDC and the members of its parent, current year tax attributes of the members are utilized prior to MDDC’s separately determined net operating loss carryforward. The utilization of the current year member tax attributes resulted in an income tax payable that will be remitted to the members of MDDHC under the tax sharing agreement. Amounts due to the State of New Jersey reflect the estimated tax effect of proposed audit adjustments agreed to in the New Jersey 2003 through 2009 state income tax examination. Such amounts were reclassified from other long term tax liabilities, as it is reasonably possible that payment will occur in the next twelve month period.
	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:
		March 31,			December 31,
	(In thousands)	2015			2014
	Amounts payable to members of MDDHC	$	4,148		$	4,148
	Amounts payable (receivable) - the State of New Jersey	1,336			(5		)
	Income taxes payable (receivable), net	$	5,484		$	4,143
	Accounting for Uncertain Tax Positions
	The impact of an uncertain income tax position on an income tax return must be recognized at the largest amount that is more-likely-than-not to be sustained upon audit by the relevant taxing authority. An uncertain income tax position will not be recognized if it has less than a 50% likelihood of being sustained. Accounting guidance, which is applicable to all income tax positions, provides commentary on derecognition, classification, interest and penalties, accounting in interim periods and disclosure.
	A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:
		Three Months Ended
		March 31,
	(In thousands)	2015
	Unrecognized tax benefit as of January 1, 2015	$	6,217
	Additions based on tax positions related to current year	—
	Additions based on tax positions related to prior years	—
	Reductions based on tax positions settled with taxing authorities	—
	Reductions based on tax positions related to prior years	(3,213		)
	Unrecognized tax benefit as of March 31, 2015	$	3,004
	During the quarter, we effectively settled our 2005 through 2009 IRS examination and adjusted our unrecognized tax benefits and state income tax payable for the expected state tax impact of the federal income tax adjustments, where the state and federal tax treatment should be consistent. In the quarter, we reduced our unrecognized tax benefits by $3.2 million. The reduction in our unrecognized tax benefits and reversal of interest accrued on other state income tax liabilities resulted in an income statement benefit to our tax provision of $2.5 million.
	Our New Jersey state income tax returns for the years ended December 31, 2003 through December 31, 2009 are under audit by the New Jersey Division of Taxation. It is reasonably possible over the next twelve-month period that we may experience a decrease in our unrecognized tax benefits, as of March 31, 2015, in an amount of up to $3.0 million, all of which would impact our effective tax rate. Such reduction is due to the resolution of certain issues, primarily related to the realization of tax attributes, in connection with our state examination.
	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 2015-03 Simplifying the Presentation of Debt Issuance Costs
	In April 2015, the Financial Accounting Standards Board ("FASB") issued Update 2015-03. Update 2015-03 requires that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. The standard is effective for financial statements issued for fiscal years beginning after December 15, 2015, for interim periods within those fiscal years, and early adoption is permitted. The Company is evaluating the potential impact of the new standard on its financial reporting.
	Accounting Standards Update 2015-01 Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items ("Update 2015-01")
	In January 2015, the FASB issued Update 2015-01. Update 2015-01 eliminates from GAAP the concept of an extraordinary item, which is an event or transaction that is both (1) unusual in nature and (2) infrequently occurring. Under Update 2015-01, an entity will no longer (1) segregate an extraordinary item from the results of ordinary operations; (2) separately present an extraordinary item on its income statement, net of tax, after income from continuing operations; or (3) disclose income taxes and earnings-per-share data applicable to an extraordinary item. The standard is effective for annual periods beginning after December 15, 2015 with early adoption permitted. The Company is evaluating the potential impacts of the new standard on its financial reporting.
	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	3 Months Ended
	Mar. 31, 2015
Property, Plant and Equipment [Abstract]
Property and Equipment, Net	PROPERTY AND EQUIPMENT, NET
	Property and equipment, net, consists of the following:
		March 31,		December 31,
	(In thousands)	2015		2014
	Land	$	87,301	$	87,301
	Buildings and improvements	1,422,473		1,420,467
	Furniture and equipment	322,034		321,459
	Construction in progress	9,780		9,569
	Total property and equipment	1,841,588		1,838,796
	Less accumulated depreciation	678,133		665,574
	Property and equipment, net	$	1,163,455	$	1,173,222
	Depreciation expense was $14.7 million and $14.5 million during the three months ended March 31, 2015 and 2014, 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	3 Months Ended
	Mar. 31, 2015
Accrued Liabilities [Abstract]
Accrued Liabilities	ACCRUED LIABILITIES
	Accrued liabilities consist of the following:
		March 31,		December 31,
	(In thousands)	2015		2014
	Payroll and related	$	22,306	$	22,546
	Interest	5,265		15,205
	Gaming liabilities	26,952		25,463
	Player loyalty program liabilities	5,077		4,963
	General liability claims	11,389		11,212
	Other accruals	32,641		25,571
	Total accrued liabilities	$	103,630	$	104,960

Longterm_Debt_Net

Long-term Debt, Net	3 Months Ended
	Mar. 31, 2015
Debt Disclosure [Abstract]
Long-term Debt, Net	LONG-TERM DEBT, NET
	Long-term debt, net of current maturities consists of the following:
		March 31, 2015
	(In thousands)	Interest Rates at Mar. 31, 2015		Outstanding Principal		Unamortized Discount			Unamortized Origination Fees			Long-Term Debt, Net
	Revolving Credit Facility	4	%	$	13,800	$	—		$	—		$	13,800
	Incremental Term Loan	6.5	%	325,750		(2,356		)	—			323,394
	9.875% Senior Secured Notes due 2018	9.88	%	393,500		(1,402		)	(5,080		)	387,018
				733,050		(3,758		)	(5,080		)	724,212
	Less current maturities			3,800		—			—			3,800
	Long-term debt, net			$	729,250	$	(3,758	)	$	(5,080	)	$	720,412
		31-Dec-14
	(In thousands)	Interest Rates at Dec. 31, 2014		Outstanding Principal		Unamortized Discount			Unamortized Origination Fees			Long-Term Debt, Net
	Revolving Credit Facility	4.1	%	$	13,700	$	—		$	—		$	13,700
	Incremental Term Loan	6.75	%	347,700		(2,701		)	—			344,999
	9.875% Senior Secured Notes due 2018	9.88	%	393,500		(1,488		)	(5,392		)	386,620
				754,900		(4,189		)	(5,392		)	745,319
	Less current maturities			3,800		—			—			3,800
	Long-term debt, net			$	751,100	$	(4,189	)	$	(5,392	)	$	741,519
	At March 31, 2015, $13.8 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 $4.8 million allocated to support a letter of credit, leaving remaining contractual availability of $51.4 million.
	Covenant Compliance
	As of March 31, 2015, we believe that we were in compliance with the financial and other covenants of our debt instruments.
	Loss on Early Extinguishments of Debt
	During the three months ended March 31, 2015, we incurred non-cash charges of $0.5 million for deferred debt financing costs written off, which represents the ratable reduction in borrowing capacity due to optional prepayments of our Incremental Term Loan made during this period.

Commitments_and_Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2015
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, 2014, filed with the SEC on March 19, 2015.
	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. The trial date for the Appellate Court hearing is scheduled for June 1, 2015. 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 $49.0 million and $12.7 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 a tax credit of approximately $19.3 million for tax year 2014. Such credit results from a lower 2014 property tax valuation relative to the prior year and the City’s issuance of a final 2014 property tax rate. Additionally, the City has agreed to a defined property tax valuation for tax year 2015. 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. We filed a protective appeal in Tax Court on our 2015 property tax valuation on March 20, 2015. 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 through 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	3 Months Ended
	Mar. 31, 2015
Fair Value Disclosures [Abstract]
Fair Value Measurements	FAIR VALUE MEASUREMENTS
	The authoritative accounting guidance for fair value measurements 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.
	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 following tables show the fair values of certain of our financial instruments:
		March 31, 2015
	(In thousands)	Balance			Level 1			Level 2		Level 3
	Assets
	Cash and cash equivalents	$	28,472		$	28,472		$	—	$	—
	Restricted cash	6,257			6,257			—		—
	CRDA investments, net	10,462			—			—		10,462
		December 31, 2014
	(In thousands)	Balance			Level 1			Level 2		Level 3
	Assets
	Cash and cash equivalents	$	36,054		$	36,054		$	—	$	—
	Restricted cash	5,676			5,676			—		—
	CRDA investments, net	9,158			—			—		9,158
	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 March 31, 2015 and December 31, 2014. 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 March 31, 2015 and December 31, 2014.
	The following table summarizes the changes in fair value of the Company's Level 3 assets:
		Three Months Ended
		March 31,
	(In thousands)	2015			2014
	Balance at January 1,	$	9,158		$	4,613
	Deposits	1,956			1,747
	Included in earnings	(652		)	(554		)
	Settlements	—			(259		)
	Ending balance at March 31,	$	10,462		$	5,547
	Balances Disclosed at Fair Value
	The following tables present the fair value measurement information about our long-term debt:
		March 31, 2015
		Outstanding Face						Estimated Fair		Fair Value
	(In thousands)	Amount			Carrying Value			Value		Hierarchy
	Revolving Credit Facility	$	13,800		$	13,800		$	13,800	Level 2
	Incremental Term Loan	325,750			323,394			327,310		Level 2
	9.875% Senior Secured Notes due 2018	393,500			387,018			411,208		Level 1
	Total debt	$	733,050		$	724,212		$	752,318
		December 31, 2014
		Outstanding Face						Estimated Fair		Fair Value
	(In thousands)	Amount			Carrying Value			Value		Hierarchy
	Revolving Credit Facility	$	13,700		$	13,700		$	13,700	Level 2
	Incremental Term Loan	347,700			344,999			340,746		Level 2
	9.875% Senior Secured Notes due 2018	393,500			386,620			412,191		Level 1
	Total debt	$	754,900		$	745,319		$	766,637
	The estimated fair value of our Revolving Credit Facility at March 31, 2015 and December 31, 2014 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 March 31, 2015 and December 31, 2014. The estimated fair value of our senior secured notes is based on quoted market prices as of March 31, 2015 and December 31, 2014.
	There were no transfers between Level 1, Level 2 or Level 3 measurements during the three months ended March 31, 2015.

Subsequent_Events

Subsequent Events	3 Months Ended
	Mar. 31, 2015
Subsequent Events [Abstract]
Subsequent Events	SUBSEQUENT EVENTS
	We have evaluated all events or transactions that occurred after March 31, 2015. 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.

Summary_of_Significant_Account1

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2015
Accounting Policies [Abstract]
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 $10.5 million and $9.2 million as of March 31, 2015 and December 31, 2014, 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.
	The amounts included in promotional allowances are as follows:
		Three Months Ended
		March 31,
	(In thousands)	2015			2014
	Rooms	$	16,945		$	16,668
	Food and beverage	12,800			12,152
	Other	23,376			22,796
	Total promotional allowances	$	53,121		$	51,616
	The estimated costs of providing such promotional allowances are as follows:
		Three Months Ended
		March 31,
	(In thousands)	2015			2014
	Rooms	$	5,185		$	5,214
	Food and beverage	10,186			9,672
	Other	2,422			2,366
	Total estimated cost of promotional allowances	$	17,793		$	17,252
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 $13.1 million and $12.1 million during the three months ended March 31, 2015 and 2014, 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. Under the terms of the tax sharing agreement between MDDC and the members of its parent, current year tax attributes of the members are utilized prior to MDDC’s separately determined net operating loss carryforward. The utilization of the current year member tax attributes resulted in an income tax payable that will be remitted to the members of MDDHC under the tax sharing agreement. Amounts due to the State of New Jersey reflect the estimated tax effect of proposed audit adjustments agreed to in the New Jersey 2003 through 2009 state income tax examination. Such amounts were reclassified from other long term tax liabilities, as it is reasonably possible that payment will occur in the next twelve month period.
	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:
		March 31,			December 31,
	(In thousands)	2015			2014
	Amounts payable to members of MDDHC	$	4,148		$	4,148
	Amounts payable (receivable) - the State of New Jersey	1,336			(5		)
	Income taxes payable (receivable), net	$	5,484		$	4,143
	Accounting for Uncertain Tax Positions
	The impact of an uncertain income tax position on an income tax return must be recognized at the largest amount that is more-likely-than-not to be sustained upon audit by the relevant taxing authority. An uncertain income tax position will not be recognized if it has less than a 50% likelihood of being sustained. Accounting guidance, which is applicable to all income tax positions, provides commentary on derecognition, classification, interest and penalties, accounting in interim periods and disclosure.
	A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:
		Three Months Ended
		March 31,
	(In thousands)	2015
	Unrecognized tax benefit as of January 1, 2015	$	6,217
	Additions based on tax positions related to current year	—
	Additions based on tax positions related to prior years	—
	Reductions based on tax positions settled with taxing authorities	—
	Reductions based on tax positions related to prior years	(3,213		)
	Unrecognized tax benefit as of March 31, 2015	$	3,004
	During the quarter, we effectively settled our 2005 through 2009 IRS examination and adjusted our unrecognized tax benefits and state income tax payable for the expected state tax impact of the federal income tax adjustments, where the state and federal tax treatment should be consistent. In the quarter, we reduced our unrecognized tax benefits by $3.2 million. The reduction in our unrecognized tax benefits and reversal of interest accrued on other state income tax liabilities resulted in an income statement benefit to our tax provision of $2.5 million.
	Our New Jersey state income tax returns for the years ended December 31, 2003 through December 31, 2009 are under audit by the New Jersey Division of Taxation. It is reasonably possible over the next twelve-month period that we may experience a decrease in our unrecognized tax benefits, as of March 31, 2015, in an amount of up to $3.0 million, all of which would impact our effective tax rate. Such reduction is due to the resolution of certain issues, primarily related to the realization of tax attributes, in connection with our state examination.
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)	3 Months Ended
	Mar. 31, 2015
Accounting Policies [Abstract]
Schedule of Promotional Allowances	The amounts included in promotional allowances are as follows:
		Three Months Ended
		March 31,
	(In thousands)	2015			2014
	Rooms	$	16,945		$	16,668
	Food and beverage	12,800			12,152
	Other	23,376			22,796
	Total promotional allowances	$	53,121		$	51,616
	The estimated costs of providing such promotional allowances are as follows:
		Three Months Ended
		March 31,
	(In thousands)	2015			2014
	Rooms	$	5,185		$	5,214
	Food and beverage	10,186			9,672
	Other	2,422			2,366
	Total estimated cost of promotional allowances	$	17,793		$	17,252
Income Tax Payable	A reconciliation of the components of our stand-alone state income taxes receivable is presented below:
		March 31,			December 31,
	(In thousands)	2015			2014
	Amounts payable to members of MDDHC	$	4,148		$	4,148
	Amounts payable (receivable) - the State of New Jersey	1,336			(5		)
	Income taxes payable (receivable), net	$	5,484		$	4,143
Unrecognized Tax Benefit	A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:
		Three Months Ended
		March 31,
	(In thousands)	2015
	Unrecognized tax benefit as of January 1, 2015	$	6,217
	Additions based on tax positions related to current year	—
	Additions based on tax positions related to prior years	—
	Reductions based on tax positions settled with taxing authorities	—
	Reductions based on tax positions related to prior years	(3,213		)
	Unrecognized tax benefit as of March 31, 2015	$	3,004

Property_and_Equipment_Net_Tab

Property and Equipment, Net (Tables)	3 Months Ended
	Mar. 31, 2015
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	Property and equipment, net, consists of the following:
		March 31,		December 31,
	(In thousands)	2015		2014
	Land	$	87,301	$	87,301
	Buildings and improvements	1,422,473		1,420,467
	Furniture and equipment	322,034		321,459
	Construction in progress	9,780		9,569
	Total property and equipment	1,841,588		1,838,796
	Less accumulated depreciation	678,133		665,574
	Property and equipment, net	$	1,163,455	$	1,173,222

Accrued_Liabilities_Tables

Accrued Liabilities (Tables)	3 Months Ended
	Mar. 31, 2015
Accrued Liabilities [Abstract]
Schedule of Accrued Liabilities	Accrued liabilities consist of the following:
		March 31,		December 31,
	(In thousands)	2015		2014
	Payroll and related	$	22,306	$	22,546
	Interest	5,265		15,205
	Gaming liabilities	26,952		25,463
	Player loyalty program liabilities	5,077		4,963
	General liability claims	11,389		11,212
	Other accruals	32,641		25,571
	Total accrued liabilities	$	103,630	$	104,960

Longterm_Debt_Net_Tables

Long-term Debt, Net (Tables)	3 Months Ended
	Mar. 31, 2015
Debt Disclosure [Abstract]
Schedule of Long-term Debt	Long-term debt, net of current maturities consists of the following:
		March 31, 2015
	(In thousands)	Interest Rates at Mar. 31, 2015		Outstanding Principal		Unamortized Discount			Unamortized Origination Fees			Long-Term Debt, Net
	Revolving Credit Facility	4	%	$	13,800	$	—		$	—		$	13,800
	Incremental Term Loan	6.5	%	325,750		(2,356		)	—			323,394
	9.875% Senior Secured Notes due 2018	9.88	%	393,500		(1,402		)	(5,080		)	387,018
				733,050		(3,758		)	(5,080		)	724,212
	Less current maturities			3,800		—			—			3,800
	Long-term debt, net			$	729,250	$	(3,758	)	$	(5,080	)	$	720,412
		31-Dec-14
	(In thousands)	Interest Rates at Dec. 31, 2014		Outstanding Principal		Unamortized Discount			Unamortized Origination Fees			Long-Term Debt, Net
	Revolving Credit Facility	4.1	%	$	13,700	$	—		$	—		$	13,700
	Incremental Term Loan	6.75	%	347,700		(2,701		)	—			344,999
	9.875% Senior Secured Notes due 2018	9.88	%	393,500		(1,488		)	(5,392		)	386,620
				754,900		(4,189		)	(5,392		)	745,319
	Less current maturities			3,800		—			—			3,800
	Long-term debt, net			$	751,100	$	(4,189	)	$	(5,392	)	$	741,519

Fair_Value_Measurements_Tables

Fair Value Measurements (Tables)	3 Months Ended
	Mar. 31, 2015
Fair Value Disclosures [Abstract]
Fair Value, Assets Measured on Recurring Basis	The following tables show the fair values of certain of our financial instruments:
		March 31, 2015
	(In thousands)	Balance			Level 1			Level 2		Level 3
	Assets
	Cash and cash equivalents	$	28,472		$	28,472		$	—	$	—
	Restricted cash	6,257			6,257			—		—
	CRDA investments, net	10,462			—			—		10,462
		December 31, 2014
	(In thousands)	Balance			Level 1			Level 2		Level 3
	Assets
	Cash and cash equivalents	$	36,054		$	36,054		$	—	$	—
	Restricted cash	5,676			5,676			—		—
	CRDA investments, net	9,158			—			—		9,158
Fair Value of Level 3 Assets	The following table summarizes the changes in fair value of the Company's Level 3 assets:
		Three Months Ended
		March 31,
	(In thousands)	2015			2014
	Balance at January 1,	$	9,158		$	4,613
	Deposits	1,956			1,747
	Included in earnings	(652		)	(554		)
	Settlements	—			(259		)
	Ending balance at March 31,	$	10,462		$	5,547
Fair Value of Long-Term Debt	The following tables present the fair value measurement information about our long-term debt:
		March 31, 2015
		Outstanding Face						Estimated Fair		Fair Value
	(In thousands)	Amount			Carrying Value			Value		Hierarchy
	Revolving Credit Facility	$	13,800		$	13,800		$	13,800	Level 2
	Incremental Term Loan	325,750			323,394			327,310		Level 2
	9.875% Senior Secured Notes due 2018	393,500			387,018			411,208		Level 1
	Total debt	$	733,050		$	724,212		$	752,318
		December 31, 2014
		Outstanding Face						Estimated Fair		Fair Value
	(In thousands)	Amount			Carrying Value			Value		Hierarchy
	Revolving Credit Facility	$	13,700		$	13,700		$	13,700	Level 2
	Incremental Term Loan	347,700			344,999			340,746		Level 2
	9.875% Senior Secured Notes due 2018	393,500			386,620			412,191		Level 1
	Total debt	$	754,900		$	745,319		$	766,637

Organization_and_Basis_of_Pres1

Organization and Basis of Presentation (Organization) (Details)	3 Months Ended
	Mar. 31, 2015
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 $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2015	Dec. 31, 2014
New Jersey Casino Reinvestment Development Authority (CRDA) | Other Assets
Schedule of CRDA Deposits [Line Items]
Deposit assets		$9.20
On-line Gaming [Member] | State of New Jersey
Schedule of CRDA Deposits [Line Items]
State Gaming Licenses, Annual Fee, Percentage of Licensee Gross Gaming Revenues	2.50%
Annual Tax Assessment	5.00%
Land-based gaming [Member] | State of New Jersey
Schedule of CRDA Deposits [Line Items]
State Gaming Licenses, Annual Fee, Percentage of Licensee Gross Gaming Revenues	1.25%
Annual Tax Assessment	2.50%

Summary_of_Significant_Account4

Summary of Significant Accounting Policies (Promotional Allowances) (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Promotional Allowances [Line Items]
Promotional allowances	$53,121	$51,616
Cost of Promotional Allowances	17,793	17,252
Rooms
Promotional Allowances [Line Items]
Promotional allowances	16,945	16,668
Cost of Promotional Allowances	5,185	5,214
Food and Beverage
Promotional Allowances [Line Items]
Promotional allowances	12,800	12,152
Cost of Promotional Allowances	10,186	9,672
Other Products and Services
Promotional Allowances [Line Items]
Promotional allowances	23,376	22,796
Cost of Promotional Allowances	$2,422	$2,366

Summary_of_Significant_Account5

Summary of Significant Accounting Policies (Gaming Taxes) (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Schedule of Gaming Taxes [Line Items]
Gaming Taxes	$13.10	$12.10
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 $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
Unrecognized Tax Benefit [Line Items]
Income Tax Expense (Benefit)	($1,827,000)	($704,000)
Significant (Increase) Decrease in Unrecognized Tax Benefits is Reasonably Possible, Estimated Range of Change, Upper Bound	3,000,000
Unrecognized Tax Benefits	3,004,000		6,217,000
Unrecognized Tax Benefits, Increase Resulting from Current Period Tax Positions	0
Unrecognized Tax Benefits, Increase Resulting from Prior Period Tax Positions	0
Unrecognized Tax Benefits, Decrease Resulting from Settlements with Taxing Authorities	0
Unrecognized Tax Benefits, Decrease Resulting from Prior Period Tax Positions	-3,213,000
Amounts Payable to Members of MDDHC	4,148,000		4,148,000
Amounts Receivable - State	1,336,000		-5,000
Income Taxes Payable, Net	5,484,000		4,143,000
Unrecognized Tax Benefit [Member]
Unrecognized Tax Benefit [Line Items]
Income Tax Expense (Benefit)	$2,500,000

Property_and_Equipment_Net_Pro

Property and Equipment, Net (Property and Equipment, Net) (Details) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$1,841,588,000		$1,838,796,000
Less accumulated depreciation	678,133,000		665,574,000
Property and equipment, net	1,163,455,000		1,173,222,000
Depreciation expense	14,700,000	14,500,000
Land
Property, Plant and Equipment [Line Items]
Property and equipment, gross	87,301,000		87,301,000
Buildings and improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross	1,422,473,000		1,420,467,000
Furniture and equipment
Property, Plant and Equipment [Line Items]
Property and equipment, gross	322,034,000		321,459,000
Construction in progress
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$9,780,000		$9,569,000

Accrued_Liabilities_Payables_a

Accrued Liabilities Payables and Accruals (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014
In Thousands, unless otherwise specified
Payables and Accruals [Abstract]
Payroll and related	$22,306	$22,546
Interest	5,265	15,205
Gaming liabilities	26,952	25,463
Player loyalty program liabilities	5,077	4,963
General liability claims	11,389	11,212
Other accruals	32,641	25,571
Total accrued liabilities	$103,630	$104,960

Longterm_Debt_Net_Schedule_of_

Long-term Debt, Net (Schedule of Long-Term Debt) (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
Debt Instrument [Line Items]
Gains (Losses) on Extinguishment of Debt	($492)	$0
Outstanding Principal	733,050		754,900
Unamortized Discount	-3,758		-4,189
Unamortized Origination Fees	-5,080		-5,392
Long-Term Debt, Net	724,212		745,319
Current maturities of long-term debt	3,800		3,800
Long-term Debt, Gross, Excluding Current Maturities	729,250		751,100
Long-term debt, net of current maturities	720,412		741,519
Revolving Credit Facility | Bank Credit Facility [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Interest Rate at Period End	4.00%		4.10%
Outstanding Principal	13,800		13,700
Unamortized Discount	0		0
Unamortized Origination Fees	0		0
Long-Term Debt, Net			13,700
Secured Debt | Term Loan [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Effective Percentage	6.50%		6.75%
Outstanding Principal	325,750		347,700
Unamortized Discount	-2,356		-2,701
Unamortized Origination Fees	0		0
Long-Term Debt, Net	323,394		344,999
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%
Outstanding Principal	393,500		393,500
Unamortized Discount	-1,402		-1,488
Unamortized Origination Fees	-5,080		-5,392
Long-Term Debt, Net			386,620
Carrying Value
Debt Instrument [Line Items]
Long-Term Debt, Net	724,212		745,319
Carrying Value | Fair Value, Measurements, Nonrecurring [Member] | Level 2 | Revolving Credit Facility | Bank Credit Facility [Member]
Debt Instrument [Line Items]
Long-Term Debt, Net	13,800		13,700
Carrying Value | Fair Value, Measurements, Nonrecurring [Member] | Level 1 | Secured Debt | 9.875% Senior Secured Notes Due 2018
Debt Instrument [Line Items]
Long-Term Debt, Net	387,018		386,620
Carrying Value | Fair Value, Measurements, Nonrecurring [Member] | Level 1 | Senior Secured Notes [Member] | 9.875% Senior Secured Notes Due 2018
Debt Instrument [Line Items]
Long-Term Debt, Net	$387,018

Longterm_Debt_Net_Bank_Credit_

Long-term Debt, Net (Bank Credit Facility Narrative) (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014
In Millions, unless otherwise specified
Revolving Credit Facility
Debt Instrument [Line Items]
Line of Credit Facility, Amount Outstanding	13.8
Line of Credit Facility, Remaining Borrowing Capacity	51.4
Revolving Credit Facility | Bank Credit Facility [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Interest Rate at Period End	4.00%	4.10%
Letter of Credit [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Amount Outstanding	4.8
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)	Mar. 31, 2015	Dec. 31, 2014
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 $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2015
Real Estate Tax Expense [Member]
Gain Contingencies [Line Items]
Gain Contingency, Unrecorded Amount	$49
Gain Contingency, Unrecorded Amount, Interest	12.7
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	$19.30

Fair_Value_Measurements_Fair_V

Fair Value Measurements (Fair Value Measurement Inputs) (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014	Mar. 31, 2014	Dec. 31, 2013
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash and cash equivalents	$28,472,000	$36,054,000	$29,001,000	$37,527,000
Restricted cash	6,257,000	5,676,000
CRDA investments, net	10,462,000	9,158,000
Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash and cash equivalents		36,054,000
Restricted cash		5,676,000
CRDA investments, net	0	0
Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash and cash equivalents	0	0
Restricted cash	0	0
CRDA investments, net	10,462,000	9,158,000
Fair Value, Measurements, Recurring | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
CRDA investments, net	$10,500,000

Fair_Value_Measurements_Change

Fair Value Measurements (Changes in Fair Value of Level 3 Assets) (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Level 3
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Balance at January 1,	$9,158	$4,613
Settlements	0	-259
Ending balance at March 31,	10,462	5,547
CRDA Deposits [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Deposits	1,956	1,747
Included in earnings	($652)	($554)

Fair_Value_Measurements_Fair_V1

Fair Value Measurements (Fair Value Balance Sheet Grouping) (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014	Mar. 31, 2014	Dec. 31, 2013
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	$28,472,000	$36,054,000	$29,001,000	$37,527,000
Long-term Debt	724,212,000	745,319,000
Restricted cash	6,257,000	5,676,000
Restricted cash	6,257,000	5,676,000
CRDA investments, net	10,462,000	9,158,000
Outstanding Face Amount
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, fair value	733,050,000	754,900,000
Carrying Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt	724,212,000	745,319,000
Estimated Fair Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, fair value	752,318,000	766,637,000
Bank Credit Facility [Member] | Revolving Credit Facility
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt		13,700,000
Level 1
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents		36,054,000
Restricted cash		5,676,000
CRDA investments, net	0	0
Level 2
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	0	0
Restricted cash	0	0
CRDA investments, net	0	0
Level 3
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	0	0
Restricted cash	0	0
CRDA investments, net	10,462,000	9,158,000
Fair Value, Measurements, Nonrecurring [Member] | 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	393,500,000	393,500,000
Fair Value, Measurements, Nonrecurring [Member] | 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	387,018,000	386,620,000
Fair Value, Measurements, Nonrecurring [Member] | 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	411,208,000	412,191,000
Fair Value, Measurements, Nonrecurring [Member] | Level 2 | Bank Credit Facility [Member] | Revolving Credit Facility | Outstanding Face Amount
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, fair value	13,800,000	13,700,000
Fair Value, Measurements, Nonrecurring [Member] | Level 2 | Bank Credit Facility [Member] | Revolving Credit Facility | Carrying Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt	13,800,000	13,700,000
Fair Value, Measurements, Nonrecurring [Member] | Level 2 | Bank Credit Facility [Member] | Revolving Credit Facility | Estimated Fair Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, fair value	13,800,000	13,700,000
Fair Value, Measurements, Nonrecurring [Member] | Level 2 | Incremental Term Loan [Member] | Secured Debt | Outstanding Face Amount
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, fair value	325,750,000	347,700,000
Fair Value, Measurements, Nonrecurring [Member] | Level 2 | Incremental Term Loan [Member] | Secured Debt | Carrying Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt	323,394,000	344,999,000
Fair Value, Measurements, Nonrecurring [Member] | Level 2 | Incremental Term Loan [Member] | Secured Debt | Estimated Fair Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, fair value	$327,310,000	$340,746,000