Bref HR 10-K/A 3 Feb 15 2013 FY Annual report (amended) Financial data

DEI_Document

DEI Document (USD $)	12 Months Ended
	Dec. 31, 2013	Jun. 30, 2013
Document and Entity Information [Abstract]
Entity Registrant Name	BREF HR, LLC
Entity Central Index Key	1531537
Current Fiscal Year End Date	-19
Entity Filer Category	Non-accelerated Filer
Document Type	10-K
Document Period End Date	31-Dec-13
Document Fiscal Year Focus	2013
Document Fiscal Period Focus (Q1,Q2,Q3,FY)	FY
Amendment Flag	FALSE
Entity Common Stock, Shares Outstanding	0
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	No
Entity Public Float		$0

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Current assets
Cash and cash equivalents	$14,094	$13,658
Accounts receivable, net	8,351	8,309
Inventories	2,947	2,519
Prepaid expenses and other current assets	3,002	3,861
Investment in joint venture	0	1,474
Related party receivable	435	885
Restricted cash	5,069	3,995
Total current assets	33,898	34,701
Property and equipment, net	479,008	499,164
Intangible assets, net	70,542	76,195
Restricted cash	19,354	17,781
Investment in joint venture	1,425	0
Total assets	604,227	627,841
Current liabilities:
Accounts payable	7,560	6,053
Construction related payables	847	302
Related party payables	220	406
Accrued expenses	20,816	23,676
Interest payable	61,165	0
Current portion of long term debt	686,850	0
Total current liabilities	777,458	30,437
Long term accrued expenses	177	568
Long term interest payable	10,547	43,963
Long term debt	0	632,864
Long term debt - due to affiliate	16,596	15,021
Total long term liabilities	27,320	692,416
Total liabilities	804,778	722,853
Members' equity (deficit):
Paid-in capital	86,673	86,673
Accumulated deficit	-287,224	-181,685
Total members' equity (deficit)	-200,551	-95,012
Total liabilities and members' equity (deficit)	$604,227	$627,841

Consolidated_Statements_of_Ope

Consolidated Statements of Operations and Comprehensive (Loss) Income (USD $)	10 Months Ended	12 Months Ended		2 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2011	Dec. 31, 2013	Dec. 31, 2012	Feb. 28, 2011
Revenue
Casino	$34,641	$43,965	$43,572
Lodging	48,725	61,910	61,356
Food and beverage	69,908	73,924	79,348
Retail	2,588	2,649	2,789
Other	24,011	31,867	31,469
Gross revenues	179,873	214,315	218,534
Less: Promotional allowances	-15,220	-19,702	-19,993
Net revenues	164,653	194,613	198,541
Costs and Expenses:
Casino	29,717	35,593	35,444
Lodging	16,321	19,797	20,472
Food and beverage	37,005	43,540	44,747
Retail	1,696	1,525	1,682
Other	13,930	21,350	20,495
Marketing	5,867	9,324	8,650
Fee and expense reimbursements - related party	1,673	1,836	2,206
General and administrative	31,906	37,916	36,832
Depreciation and amortization	24,815	30,916	31,360
(Gain) loss on disposal of assets	50	-26	501
Pre-opening	146	39	433
Impairment of licenses and trademarks	0	0	21,175
Total costs and expenses	163,126	201,810	223,997
(Loss) income from operations	1,527	-7,197	-25,456
Interest income	66	23	36
Interest expense	-67,674	-98,316	-89,554
Gain on forgiveness of debt	0	0	0
Loss on joint venture investment	0	-49	-630
(Loss) income before Income taxes	-66,081	-105,539	-115,604
Income tax expense	0	0	0
Net (loss) income	-66,081	-105,539	-115,604
Interest rate cap fair market value adjustment, net of tax	-203	0	203
Comprehensive (loss) income	-66,284	-105,539	-115,401
HRH Holdings
Revenue
Casino				5,973
Lodging				9,222
Food and beverage				12,390
Retail				426
Other				4,591
Gross revenues				32,602
Less: Promotional allowances				-3,345
Net revenues				29,257
Costs and Expenses:
Casino				5,666
Lodging				3,122
Food and beverage				5,748
Retail				273
Other				2,877
Marketing				843
Fee and expense reimbursements - related party				932
General and administrative				6,389
Depreciation and amortization				10,858
(Gain) loss on disposal of assets				0
Pre-opening				0
Impairment of licenses and trademarks				0
Total costs and expenses				36,708
(Loss) income from operations				-7,451
Interest income				8
Interest expense				-14,870
Gain on forgiveness of debt				32,460
Loss on joint venture investment				0
(Loss) income before Income taxes				10,147
Income tax expense				141
Net (loss) income				10,006
Interest rate cap fair market value adjustment, net of tax				335
Comprehensive (loss) income				$10,341

Consolidated_Statements_of_Mem

Consolidated Statements of Members' Equity (Deficit) (USD $)	Total	Paid-in Capital	Accumulated Deficit	Accumulated Other Comprehensive Income	HRH Holdings	HRH Holdings	HRH Holdings	HRH Holdings
						Paid-in Capital	Accumulated Deficit	Accumulated Other Comprehensive Income
Beginning balance at Dec. 31, 2010					($192,514,000)	$500,218,000	($692,397,000)	($335,000)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income					10,006,000		10,006,000
Interest rate cap fair market value adjustment, net of tax					335,000			335,000
Ending balance at Feb. 28, 2011	0	0	0	0	-182,173,000	500,218,000	-682,391,000	0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of members' equity	68,046,000	68,046,000
Contributions at closing of the Assignment	17,000,000	17,000,000
Additional paid in capital	1,627,000	1,627,000
Net (loss) income	-66,081,000		-66,081,000
Interest rate cap fair market value adjustment, net of tax	-203,000			-203,000
Ending balance at Dec. 31, 2011	20,389,000	86,673,000	-66,081,000	-203,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Contributions at closing of the Assignment	0
Net (loss) income	-115,604,000		-115,604,000
Interest rate cap fair market value adjustment, net of tax	203,000			203,000
Ending balance at Dec. 31, 2012	-95,012,000	86,673,000	-181,685,000	0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Contributions at closing of the Assignment	0
Net (loss) income	-105,539,000		-105,539,000
Ending balance at Dec. 31, 2013	($200,551,000)	$86,673,000	($287,224,000)	$0

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	10 Months Ended	12 Months Ended		2 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2011	Dec. 31, 2013	Dec. 31, 2012	Feb. 28, 2011
Cash flows from operating activities
Net (loss) income	($66,081)	($105,539)	($115,604)
Adjustment to reconcile net income (loss) to net cash provided by operating actvities:
Depreciation	17,042	25,263	24,730
Gain on forgiveness of debt	0	0	0
Provision for (recovery of) doubtful accounts	1,627	77	-325
Amortization of loan fees and costs	0	0	0
Impairment of licenses and trademarks	0	0	21,175
Amortization of intangible assets	7,773	5,653	6,630
Amortization of debt discount	17,856	34,173	28,914
Accrued non-cash interest applied to principal	9,154	21,388	11,273
Change in value of interest rate caps net of premium amortization	169	64	345
Loss on joint venture investment	0	49	630
(Income) loss on sale of assets	50	-26	501
Deferred income taxes	0	0	0
(Increase) decrease in assets:
Accounts receivable	-619	-119	70
Inventories	-360	-428	50
Prepaid expenses	-506	859	-550
Related party receivable	-759	335	-126
Increase (decrease) in liabilities:
Accounts payable	-4,857	1,507	2,623
Related party payable	0	-186	406
Other accrued liabilities	3,955	-2,684	-2,135
Accrued interest payable	16,378	27,749	24,373
Net cash provided by (used in) operating activities	822	8,135	2,980
Cash flow from investing activities
Purchases of property and equipment	-4,839	-5,153	-13,018
Payments on construction payable	-347	545	0
Reduction (increase) in restricted cash	0	0	0
Restricted cash contributions	-41,387	-10,331	-9,988
Restricted cash withdrawals	15,355	7,684	21,802
Loan to joint venture investment	0	-248	0
Repayments on joint venture debt	0	363	0
Purchase of joint venture investment	0	0	-2,104
Proceeds from sale of operating assets	15	72	41
Net cash (used in) provided by investing activities	-31,203	-7,068	-3,267
Cash flow from financing activities
Proceeds from borrowings	13,000	0	0
Proceeds from members' equity contribution	18,627	0	0
Repayments on borrowings	-1,093	0	-1,001
Purchase of interest rate caps	-372	-64	-142
Principal payments on capital leases	-3,154	-567	-1,730
Net cash (used in) provided by financing activities	27,008	-631	-2,873
Net (decrease) increase in cash and cash equivalents	-3,373	436	-3,160
Cash and cash equivalents, beginning of period	20,191	13,658	16,818
Cash and cash equivalents, end of period	16,818	14,094	13,658
Supplemental Disclosure of Cash Flow Information
Cash paid during the period for interest, net of amounts capitalized	21,399	14,857	25,434
Supplemental Disclosure Non-cash Investing and Financing Activities
Construction related payables	235	847	302
Long-term debt in exchange for land	0	0	0
Land provided in exchange for forgiveness of debt	0	0	0
Deferred financing cost	0	0	0
Forgiveness of accrued interest in exchange for land	0	0	0
Gain on forgiveness of debt in exchange for land	0	0	0
Issuance of members' equity	68,046	0	0
HRH Holdings
Cash flows from operating activities
Net (loss) income				10,006
Adjustment to reconcile net income (loss) to net cash provided by operating actvities:
Depreciation				10,307
Gain on forgiveness of debt				-32,460
Provision for (recovery of) doubtful accounts				5
Amortization of loan fees and costs				2,200
Impairment of licenses and trademarks				0
Amortization of intangible assets				551
Amortization of debt discount				0
Accrued non-cash interest applied to principal				0
Change in value of interest rate caps net of premium amortization				335
Loss on joint venture investment				0
(Income) loss on sale of assets				0
Deferred income taxes				141
(Increase) decrease in assets:
Accounts receivable				-1,065
Inventories				508
Prepaid expenses				33
Related party receivable				4
Increase (decrease) in liabilities:
Accounts payable				66
Related party payable				945
Other accrued liabilities				6,916
Accrued interest payable				5,529
Net cash provided by (used in) operating activities				4,021
Cash flow from investing activities
Purchases of property and equipment				-137
Payments on construction payable				-44
Reduction (increase) in restricted cash				16,527
Restricted cash contributions				0
Restricted cash withdrawals				0
Loan to joint venture investment				0
Repayments on joint venture debt				0
Purchase of joint venture investment				0
Proceeds from sale of operating assets				0
Net cash (used in) provided by investing activities				16,346
Cash flow from financing activities
Proceeds from borrowings				0
Proceeds from members' equity contribution				0
Repayments on borrowings				-15,199
Purchase of interest rate caps				0
Principal payments on capital leases				0
Net cash (used in) provided by financing activities				-15,199
Net (decrease) increase in cash and cash equivalents				5,168
Cash and cash equivalents, beginning of period				15,023
Cash and cash equivalents, end of period				20,191
Supplemental Disclosure of Cash Flow Information
Cash paid during the period for interest, net of amounts capitalized				8,245
Supplemental Disclosure Non-cash Investing and Financing Activities
Construction related payables				2,450
Long-term debt in exchange for land				-52,158
Land provided in exchange for forgiveness of debt				22,000
Deferred financing cost				276
Forgiveness of accrued interest in exchange for land				-2,578
Gain on forgiveness of debt in exchange for land				-32,460
Issuance of members' equity				$0

Company_Structure_and_Signific

Company Structure and Significant Accounting Policies	12 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]
Company Structure and Significant Accounting Policies	Company Structure and Significant Accounting Policies
	Basis of Presentation and Nature of Business
	BREF HR, LLC (the “Company”) is a Delaware limited liability company that was formed on February 11, 2011. The affairs of the Company are governed by a Limited Liability Company Agreement dated as of March 1, 2011 (the “LLC Agreement”).
	Unless otherwise specified, the terms the “Company,” “we,” “us” or “our” refer to BREF HR, LLC and its consolidated subsidiaries, or any one or more of them, as the context may require.
	The Company was formed by certain affiliates of Brookfield Financial, LLC (“Brookfield Financial”) to acquire the limited liability company interests of HRHH JV Junior Mezz, LLC (“HRHH JV Junior Mezz”) and HRHH Gaming Junior Mezz, LLC (“HRHH Gaming Junior Mezz”), which indirectly own the Hard Rock Hotel & Casino Las Vegas and certain related assets. These assets were acquired pursuant to the assignment from Hard Rock Hotel Holdings, LLC (“HRH Holdings”) in connection with the default by HRH Holdings and its subsidiaries on the real estate financing facility (the “Facility”), and the resulting settlement agreement, as described below. Brookfield Financial is managed by Brookfield Real Estate Financial Partners LLC (together with its affiliates, “Brookfield”). The transactions contemplated by such agreement are referred to as the “Assignment”, as described more fully herein.
	Hard Rock Hotel Holdings, LLC (“HRH Holdings”), a Delaware limited liability company was formed on January 16, 2007 by DLJ Merchant Banking Partners (“DLJMB”) and Morgans Hotel Group Co. (“Morgans”) to acquire Hard Rock Hotel, Inc. (“HRH”), a Nevada corporation incorporated on August 30, 1993, and certain related assets.
	Since March 1, 2011, the Hard Rock Hotel & Casino Las Vegas and related assets have been owned by the Company pursuant to the Assignment described below from HRH Holdings. The financial information of HRH Holdings for the two-month period ended February 28, 2011 has been included in the financial statements in this Form 10-K. Because of the change in basis of accounting as a result of the Assignment, the results of operations are not comparable for successor and predecessor periods.
	The preparation of the consolidated financial statements are in conformity with accounting principles generally accepted in the United States of America 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 consolidated financial statements and the amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates, and those differences could be material.
	The Company's Going Concern
	The Company incurred a loss of $105.5 million for the year ended December 31, 2013, and has a net members' deficit of $200.6 million as of December 31, 2013. The Amended Facility allows the Company to accrue 'payable in kind' interest ("PIK interest"), representing the difference between interest accruing under the Amended Facility and the amounts paid. The outstanding PIK interest as of December 31, 2013 and 2012, was $39.8 million and $18.5 million, respectively. The PIK interest outstanding as of March 1, 2014 in the amount of $44.3 million became due and payable on March 3, 2014, as the operating performance of the Company did not meet a specified debt yield threshold for the twelve month period ending March 1, 2014. However, the lender entered into a Forbearance Agreement effective as of March 1, 2014, pursuant to which it agreed not to exercise any rights or remedies with respect to the PIK interest until June 2, 2014. Currently, the Company does  not have sufficient funds to satisfy a demand for the PIK interest payment on June 2, 2014. The Company is currently assessing its options to satisfy the PIK interest payment obligation, including, but not limited to, negotiating a waiver of this requirement from the lender, selling off a portion of existing collateral or attempting to obtain borrowings from other sources. The Company's ability to continue as a going concern is dependent upon its ability to restructure its indebtedness, obtain alternative financing on acceptable terms, obtain approval from the lender to use available cash reserves to satisfy a portion of this potential obligation, or a combination thereof. However, there is no certainty on the outcome. We have placed mortgages on our hotel casino property to secure our indebtedness. In the event the PIK interest is not paid on June 2, 2014, among other lesser remedies, the lender may declare all unpaid principal and accrued interest under the Amended Facility due and payable immediately. If the PIK payment is not made on June 2, 2014 we risk losing some or all of our property to foreclosure. If this occurs, our business and results of operations would be materially adversely affected. These uncertainties raise substantial doubt about the Company’s ability to continue as a going concern.
	The accompanying consolidated financial statements have been prepared on a going concern basis, which assumes continuity of operations and realization of assets and liabilities in the ordinary course of business. The consolidated financial statements do not include any adjustments that might result from the outcome of uncertainties, including the possibility that the Company loses some or substantially all of its assets to foreclosure as a result of these uncertainties.
	HRH Holdings’ Going Concern Uncertainty
	HRH Holdings’ consolidated financial statements were prepared assuming that HRH Holdings would continue as a going concern, which contemplated the realization of assets and the liquidation of liabilities in the normal course of business. HRH Holdings incurred significant losses and did not generate sufficient cash to fully cover the interest payments on the Facility and used funds from the reserves to meet its liquidity needs. The Facility matured on February 9, 2011 and HRH Holdings did not qualify for the extension option, resulting in a default. As of February 28, 2011, HRH Holdings had a total deficit of approximately $182.2 million. HRH Holdings’ history of recurring losses, negative working capital and limited access to capital, raised substantial doubt regarding HRH Holdings’ ability to continue as a going concern. Management of HRH Holdings reviewed its options and discussed with the lenders possibly restructuring the debt. However, on March 1, 2011, HRH Holdings, the lenders, as well as other interested parties, entered into the Assignment, which among other things, transferred 100% of the indirect equity interest in the Hard Rock Hotel & Casino, as described above. The consolidated financial statements of HRH Holdings do not include any adjustments that might result from the outcome of this uncertainty.
	The Assignment
	On March 1, 2011, HRH Holdings, Vegas HR Private Limited (the “Mortgage Lender”), Brookfield Financial, NRFC WA Holdings, LLC, Morgans and certain affiliates of DLJMBP, as well as other interested parties entered into the Agreement to Transfer in Lieu of Foreclosure and Settlement Agreement (the “Settlement Agreement”) pursuant to which the membership interests of HRHH JV Junior Mezz and HRHH Gaming Junior Mezz were transferred and assigned to the Company. The transactions contemplated by the Settlement Agreement are referred to as the “Assignment.”
	The Assignment provided for, among other things:
	•	the transfer by HRH Holdings to an affiliate of Brookfield Financial of 100% of the indirect equity interests in the Hard Rock Hotel & Casino Las Vegas and other related assets, namely HHRH JV Junior Mezz and HRHH Gaming Junior Mezz;
	•	release of the non-recourse carve-out guaranties provided by HRH Holdings with respect to the loans made by the Mortgage Lender, Brookfield Financial and NRFC WA Holdings, LLC to the direct and indirect owners of the Hard Rock Hotel & Casino Las Vegas; and
	•	termination of the Morgans management agreement dated as of February 2, 2007 and May 30, 2008, (the “Morgans Management Agreement”) with Morgans Hotel Group Management LLC (“Morgans Management”), pursuant to which we have engaged Morgans Management as (i) the exclusive operator and manager of the Hard Rock (excluding the operation of the gaming facilities which are operated by our subsidiary, HRHH Gaming, LLC) and (ii) the asset manager of the approximately 23-acre parcel adjacent to the Hard Rock and the land on which the Hard Rock Cafe restaurant is situated (which is subject to a lease between our subsidiary, HRHH Cafe, LLC, as landlord, and Hard Rock Cafe International (USA), Inc., as tenant).
	In addition, Brookfield Financial, as a condition of the Assignment, entered into the Second Mortgage on March 1, 2011 with the Company in the amount of $30.0 million pursuant to which certain land, building and improvements, equipment, fixtures and personal properties were pledged as security and collateral.
	In connection with agreements entered into in relation to the Assignment, the Company and specified affiliates are contingently liable to distribute certain excess cash flows to specified former lenders and owners of HRH Holdings. These amounts are payable pursuant to the terms of these agreements only in the event that the existing lenders under the Amended Facility and the Second Mortgage agreements are paid specified values in full.  After considering the forecasted future performance of the Hard Rock Hotel & Casino Las Vegas and the cash distribution structure specified in the Amended Facility and the Second Mortgage, the Company has determined that the probability that any amounts will be distributed is remote and therefore no value has been attributed to these commitments.
	The Assignment was accounted for as a business combination in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 805, Business Combinations. All assets and liabilities were recorded at their respective fair values as of the date of foreclosure.
	The following table summarizes the net contributions and the fair value of the assets and liabilities acquired at the date of the Assignment (in thousands):
	Assets
	Other assets	$	71,825
	Land, buildings and equipment	523,931
	Intangible assets	111,773
	Total assets	$	707,529
	Liabilities & Members' Equity
	Current liabilities	$	39,701
	Long term debt	582,782
	Total liabilities	622,483
	Member' equity	85,046
	Total liabilities & members' equity	$	707,529
	Unaudited Pro Forma Financial Data
	The following unaudited pro forma statement of operations for the year ended December 31, 2011, give effect to the Assignment as if it occurred on January 1, 2011. The unaudited pro forma statement of operations for the year ended December 31, 2011 includes the actual results of operations for the Company for the period from March 1, 2011 through December 31, 2011 and the pro forma results of operations for HRH Holdings for the period from January 1, 2011 to February 28, 2011 adjusted as described below. The unaudited pro forma consolidated financial statements are not necessarily indicative of the results that would have been reported had such transactions actually occurred on the date specified, nor are they indicative of the Company’s future results of operations or financial condition.
	Unaudited Pro Forma Statement of Operations For the Year Ended December 31, 2011
	($ in thousands)
	Total revenues	$	193,910
	Income before income taxes	(80,566		)
	Net income	(80,566		)
	Principles of Consolidation
	The accompanying consolidated financial statements of the Company and HRH Holdings include the accounts of the Company and HRH Holdings and their subsidiaries, including interests consolidated as variable interest entities.
	Consolidation of Variable Interest Entity
	Prior to June 15, 2012, when LVHR became a wholly-owned consolidated subsidiary of the Company, LVHR was consolidated as a variable interest entity as the Company was deemed the primary beneficiary of LVHR as the Company had both (1) the power to direct the activities significantly impacting LVHR's economic performance and (2) the obligation to absorb LVHR's losses. Prior to June 15, 2012, the Company did not own any interest in LVHR or its affiliated entities, WG-Harmon and Warner Gaming, LLC, and LVHR was the third party operator of all gaming operations at the Hard Rock Hotel & Casino Las Vegas.
	Cash and Cash Equivalents
	Cash and cash equivalents consist of cash on hand and in banks and interest-bearing deposits with maturities at the date of purchase of three months or less. Cash equivalents are carried at cost which approximates fair value.
	Deferred Income
	Deferred income consists of sponsorship payments received from various vendors and suppliers. These sponsorship payments are amortized using the straight-line method over the life of the agreements. As of December 31, 2013 and 2012, the Company had $2.0 million and $4.1 million in deferred income, respectively.
	Restricted Cash
	We are obligated to maintain certain cash reserve funds for a variety of purposes as determined pursuant to the Amended Facility, including a requirement to deposit funds into a replacements and refurbishments reserve fund at amounts equal to three percent of the Hard Rock Hotel & Casino Las Vegas' gross revenues. Restricted cash consists of the following:
	($ in thousands)	December 31, 2013			31-Dec-12
	Current
	Tax reserves	$	2,602		$	2,072
	Insurance reserves	1,329			1,327
	Other reserves	363			363
	Workers' compensation reserves	775			233
	Total current restricted cash	5,069			3,995
	Long-term
	Working capital reserves	14,399			16,148
	Available restricted cash reserves for future capital expenditures	4,955			1,633
	Total long-term restricted cash	19,354			17,781
	Total restricted cash	$	24,423		$	21,776
	Concentrations of Credit Risk
Financial instruments that potentially subject the Company and HRH Holdings to concentrations of credit risk consist principally of casino accounts receivable. The Company and HRH Holdings issues credit in the form of “markers” to approved casino customers following investigations of creditworthiness. Business or economic conditions or other significant events could affect the collectability of such receivables.
Substantially all accounts receivable are unsecured and are due primarily from casino and hotel patrons and convention functions. Non-performance by these parties would result in losses up to the recorded amount of the related receivables. Management does not anticipate significant non-performance and believes that they have adequately provided for uncollectible receivables.
Accounts receivable, including casino and hotel receivables, are typically non-interest bearing and are initially recorded at cost. Accounts are written off when management deems them to be uncollectible. Recoveries of accounts previously written off are recorded when received. An estimated allowance for doubtful accounts is maintained to reduce the receivables to their carrying amount, which approximates fair value. Such allowances are estimated based on specific review of customer accounts as well as management's experience with collection trends in the casino industry and current economic and business conditions.
Inventories
Inventories are stated at the lower of cost (determined using the first-in, first-out method), or market.
Property and Equipment, Net
Land improvements, buildings and improvements, equipment, furniture and fixtures, and memorabilia were recorded at fair value as of March 1, 2011. Subsequent additions are recorded at cost. The Company and HRH Holdings capitalize interest on funds disbursed during construction. There was no significant amount of interest capitalized for any of the periods presented. Depreciation and amortization are computed using the straight-line method over the estimated useful lives. Estimated useful lives are as follows:
Buildings and Building improvements	15-40 years
Equipment, furniture and fixtures	3-10 years
Gains or losses arising from dispositions are included in costs and expenses in the accompanying statements of operations. Costs of major improvements are capitalized, while costs of normal repairs and maintenance are charged to expense as incurred. Substantially all property and equipment is pledged as collateral for long-term debt at December 31, 2013 and 2012. For assets to be disposed of the Company recognizes the asset at the lower of carrying value or fair market value less costs of disposal, as estimated based on comparable asset sales, solicited offers, or a discounted cash flow model. We treat memorabilia as an indefinite-lived asset and therefore it is non-amortizing.
For the two-month period ended February 28, 2011, land improvements, buildings and improvements, equipment, furniture and fixtures, and memorabilia relating to HRH Holdings were recorded at historical cost. Depreciation and amortization were computed using the straight-line method over the estimated useful lives. Estimated useful lives were as follows:
Land improvements	12-15 years
Building improvements	15 years
Buildings	39-45 years
Equipment, furniture and fixtures	3-10 years
Memorabilia	40 years
Indefinite-lived Intangibles
The Company performs an annual impairment test for indefinite-lived intangible assets at December 31 of each year, or more frequently if impairment indicators exist. The impairment test consists of comparing the fair value of the asset with its carrying amount, and, if the carrying amount exceeds its fair value, an impairment loss would be recognized for the carrying amount in excess of its implied fair value.
The Hard Rock trade name and future trademark licensing are tested for impairment using the discounted net revenue stream based on the estimated future results of the Company.
During 2012, the Company recognized a non-cash impairment charge of $15.0 million relating to the Hard Rock trademark. See further discussion at Note 5, Intangible Assets. No impairments were recorded for the year ended December 31, 2013, for the ten-month period ended December 31, 2011 or for the two-month period ended February 28, 2011, related to these assets.
Finite-lived Intangible Assets
Intangible assets that have a definite life, such as trade names, in-place contracts and certain non-compete agreements, are amortized on a straight-line basis over their estimated useful lives or related contract. The Company and HRH Holdings each review the carrying value of its intangible assets that have a definite life for possible impairment whenever events or changes in circumstances indicate that their carrying value may not be recoverable. HRH Holdings and the Company then compare the estimated future cash flows of the asset, on an undiscounted basis, to the carrying value of the asset. If the undiscounted cash flows exceed the carrying value, no impairment is indicated. If the undiscounted cash flows do not exceed the carrying value, then an impairment is recorded based on the fair value of the asset, typically measured using a discounted cash flow model. All recognized impairment losses, whether for assets held for sale or assets to be held and used, are recorded as operating expenses.
Inherent in reviewing the carrying amounts of the above assets is the use of various estimates. First, the Company and HRH Holdings must determine the usage of the asset. Impairment of an asset is more likely to be recognized where and to the extent management of the Company or HRH Holdings decides that such asset may be disposed of or sold. Assets must be tested at the lowest level for which identifiable cash flows exist. This testing means that some assets must be grouped and management of the Company and HRH Holdings exercises some judgement in grouping those assets. Future cash flow estimates are, by their nature, subjective and actual results may differ materially from estimates. If ongoing estimates of future cash flows are not met, the Company or HRH Holdings may have to record additional impairment charges in future accounting periods. Estimates of cash flows for the Company and HRH Holdings are based on the current regulatory, social and economic climates where operations are or were conducted as well as recent operating information and budgets for the Company’ and HRH Holdings’ business. These estimates could be negatively impacted by changes in federal, state or local regulations, economic downturns, or other events affecting various forms of travel and access to the Hard Rock Hotel & Casino Las Vegas.
During 2012, the Company recognized a non-cash impairment charge of $6.2 million relating to the Isleta license agreement. See further discussion at Note 5, Intangible Assets. No impairments were recorded for the year ended December 31, 2013, for the ten-month period ended December 31, 2011 or for the two-month period ended February 28, 2011, related to these assets.
Impairment of Long-Lived Assets
The carrying value of property and equipment to be held and used are evaluated for impairment whenever events and circumstances indicate that the carrying value of an asset may not be recoverable based on the estimated future undiscounted cash flows of the asset. If the undiscounted cash flows exceed the carrying value, no impairment is indicated. If the undiscounted cash flows are less than the assets carrying value, the impairment is measured based on fair value compared to carrying value, with fair value typically based on a discounted cash flow model. Assets to be disposed of are recorded at the lower of carrying value or fair market value less costs of disposal, as estimated based on comparable asset sales, solicited offers, or a discounted cash flow model.
No impairments were recorded for the years ended December 31, 2013 and 2012, the ten-month period ended December 31, 2011 or for the two-month period ended February 28, 2011.
Advertising Expenses
The costs of all advertising campaigns and promotions are expensed as incurred. Total advertising expense (exclusive of amounts related to pre-opening) for the years ended December 31, 2013 and 2012 and for the ten-month period ended December 31, 2011 was $6.5 million, $6.5 million and $3.3 million, respectively, for the Company. Total advertising expense (exclusive of amounts related to pre-opening) for the two-month period ended February 28, 2011 was $0.3 million for HRH Holdings.
Income Taxes
The Company is treated as a limited liability company and its default classification for tax purposes is that of a disregarded entity not subject to federal income taxes.  Accordingly, the Company makes no provision for federal income taxes in its financial statements. The Company’s federal taxable income or loss, which is different than financial statement income or loss, is reportable by the member.  The Company’s members are responsible for reporting their allocable share of the Company’s income, gains, deductions, losses and credits on their individual income tax returns. The Company may however, be subject to certain state and local taxes.
HRH Holdings is a limited liability company and, as such, does not pay taxes on an entity level but passes its earnings and losses through to its members. HRH Holdings does, however, own all of the stock of a Sub-Chapter C corporation, which is a tax paying entity. Income taxes of HRH Holdings’ subsidiaries are computed using the subsidiaries effective tax rate. HRH Holdings’ members are responsible for reporting their allocable share of HRH Holdings’ income, gains, deductions, losses and credits on their individual income tax returns.
HRH Holdings recorded $0.1 million of income tax expense for the two-month period ended February 28, 2011.
Revenues
Casino revenues are derived from patrons wagering on table games, slot machines, poker, sporting events and races. Table games generally include Blackjack or Twenty One, Craps, Baccarat and Roulette. Casino revenue is defined as the win from gaming activities, computed as the difference between gaming wins and losses, not the total amounts wagered. Casino revenue is recognized at the end of each gaming day.
Lodging revenues are derived from rooms and suites rented to guests and include related revenues for incidental services. Room revenue is recognized at the time the room or service is provided to the guest.
Food and beverage revenues are derived from food and beverage sales in the food outlets, including restaurants, room service, banquets and nightclub. Food and beverage revenue is recognized at the time the food and/or beverage is provided to the guest.
Retail and other revenues include retail sales, entertainment revenue, spa fees, commissions, estimated income for gaming chips and tokens not expected to be redeemed, fees for licensing the “Hard Rock” brand and other miscellaneous income. Retail and other revenues are recognized at the point in time the retail sale occurs, when entertainment and spa services are provided to the guest, when we determine that gaming chips or tokens are not expected to be redeemed or when licensing fees become due and payable.
Complimentaries
Revenues include the retail value of rooms, food and beverage, and other complimentaries provided to casino customers without charge, which are then subtracted to arrive at net revenues. The allocated costs of providing such complimentaries have been classified as casino operating expenses as follows:
	Company							HRH Holdings
	Year Ended			Year Ended		March 1, 2011 to		Jan 1, 2011 to
($ in thousands)	December 31, 2013			31-Dec-12		31-Dec-11		28-Feb-11
Food and beverage	$	5,102		$	7,289	$	5,440	$	1,220
Lodging	3,216			2,907		1,860		398
Other	1,045			1,293		890		147
Total costs allocated to
casino operating costs	$	9,363		$	11,489	$	8,190	$	1,765
Revenues are recognized net of certain sales incentives, including points redeemed for cash through customer loyalty programs, such as the player's club loyalty program, amounts of reimbursed airfare and marker discounts, and cash incentives earned in the Company's “Backstage Pass” slot club.
Reimbursed customer airfare and marker discounts were $1.3 million, $2.0 million and $1.3 million for the years ended December 31, 2013 and 2012 and for the ten-month period ended December 31, 2011, respectively. Reimbursed customer airfare and marker discounts were $285,000 for the two-month period ended February 28, 2011, respectively.
Derivative Instruments and Hedging Activities
All derivative instruments are recorded at fair value. The accounting for changes in the fair value of derivative instruments depends on the intended use of the derivative instruments and the resulting designation. Derivative instruments used to hedge the exposure to changes in the fair value of an asset, liability, or firm commitment attributable to a particular risk, such as interest rate risk, are considered fair value hedges. Derivative instruments used to hedge the exposure to variability in expected future cash flows, or other types of forecasted transactions, are considered cash flow hedges.
For derivative instruments designated as cash flow hedges, the effective portion of changes in the fair value of the derivative instrument is initially reported in other comprehensive income (outside of earnings) and subsequently reclassified to earnings when the hedged transaction affects earnings, and the ineffective portion of changes in the fair value of the derivative instrument is recognized directly in earnings. The effectiveness of each hedging relationship is assessed under the hypothetical derivative method, whereby the cumulative change in fair value of the actual derivative instrument is compared to the cumulative change in fair value of a hypothetical derivative instrument having terms that exactly match the critical terms of the hedged transaction. For derivative instruments that do not qualify for hedge accounting or when hedge accounting is discontinued, the changes in fair value of the derivative instrument are recognized directly in earnings.
The objective in using derivative instruments is to add stability to our interest expense and to manage exposure to interest rate movements or other identified risks. Interest rate caps are used as part of a cash flow hedging strategy. Interest rate swaps designated as cash flow hedges involve the receipt of fixed-rate payments in exchange for variable-rate amounts over the life of the debt agreements without exchange of the underlying principal amount.
The Company
Effective March 27, 2013, the Company entered into two cash flow hedges for a total notional amount $883.4 million at a LIBOR  cap rate of 2.5%. At December 31, 2013, the LIBOR rate was 0.16825% on the total outstanding debt.
HRH Holdings
On February 9, 2010, HRH Holdings purchased five interest rate cap agreements with an aggregate notional amount of $1.285 billion and a LIBOR cap of 1.23313% approximately $1.6 million. These interest rate cap agreements expired on February 9, 2011. HRH Holdings designated four out of the five interest rate caps for hedge accounting as cash flow hedges. Accordingly, the effective portion of the change in fair value of these derivative instruments was recognized in other comprehensive income (loss). The changes in fair value of the remaining one interest rate cap that did not qualify for hedge accounting was recognized directly in earnings.
These derivative instruments expired as of February 28, 2011. The gain or (loss) in fair value included in HRH Holdings' comprehensive income for the two months ended February 28, 2011 was $0.3 million, net of premium amortization. Amounts reported in accumulated other comprehensive loss related to derivatives were reclassified to interest expense as interest payments were made on HRH Holdings' variable-rate debt. HRH Holdings reflected the change in fair value of all hedging instruments in cash flows from operating activities. The net gain or (loss) recognized in earnings during the reporting period representing the amount of the hedges' ineffectiveness was insignificant. For the two-month period ended February 28, 2011, HRH Holdings recognized $0.3 million in interest expense attributable to the derivatives not designated as hedges according to FASB ASC 815-10.
Fair Value of Financial Instruments
Fair value is a market-based measurement, not an entity-specific measurement. Therefore, fair value measurement is determined based on assumptions that market participants would use in pricing the asset or liability. As a basis for considering market participant assumptions in fair value measurements, a fair value hierarchy is used to distinguish between market participant assumptions based on market data obtained from sources independent of the reporting entity as follows:
Level 1: Observable inputs such as quoted prices in active markets for identical assets or liabilities that are accessible at the measurement date.
Level 2: Inputs, other than quoted prices in active markets, that are observable either directly or indirectly.
Level 3: Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions.
The Company
Debt. To determine the fair value of our debt the Company utilizes a discounted cash flow model. The discount rate is determined utilizing historical market-based equity returns which are adjusted, as necessary, for entity specific factors. The Company has determined that our debt valuations are classified in Level 3 of the fair value hierarchy. As of December 31, 2013 and 2012, the fair value of the Company’s debt was estimated to be $641.3 million and $603.1 million, respectively. The carrying amount of debt was $703.4 million and $647.9 million, respectively.
HRH Holdings
Interest rate caps. HRH Holdings used interest rate caps to manage its interest rate risk. The valuation of these instruments was determined using widely accepted valuation techniques including discounted cash flow analysis on the expected cash flows of each derivative. This analysis reflected the contractual terms of the derivatives, including the period to maturity, and used observable market-based inputs, including interest rate curves and implied volatilities. HRH Holdings incorporated credit valuation adjustments to appropriately reflect both its own non-performance risk and the respective counterparty’s non-performance risk in the fair value measurements. HRH Holdings was exposed to credit loss in the event of a non-performance by the counterparties to its interest rate cap agreements; however, HRH Holdings believed that this risk was minimized because it monitored the credit ratings of the counterparties to such agreements. In adjusting the fair value of its derivative contracts for the effect of nonperformance risk, HRH Holdings had considered the impact of netting and any applicable credit enhancements, such as collateral postings, thresholds, mutual puts, and guarantees.
Although HRH Holdings had determined that the majority of the inputs used to value its derivatives fell within Level 2 of the fair value hierarchy, the credit valuation adjustments associated with its derivatives utilized Level 3 inputs, such as estimates of current credit spreads to evaluate the likelihood of default by itself and its counterparties. However, HRH Holdings had assessed the significance of the impact of the credit valuation adjustments on the overall valuation of its derivative positions and had determined that the credit valuation adjustments were not significant to the overall valuation of its derivatives. As a result, HRH Holdings determined that its derivative valuations in their entirety were classified in Level 2 of the fair value hierarchy. As of February 28, 2011, the interest rate caps had all expired.
Valuation of Consideration Transferred in the Assignment
To estimate the fair value of consideration transferred to the Company in connection with the Assignment, we first estimated the Company’s total business enterprise value (the “BEV”). BEV, which was determined using Level 3 inputs, reflects the fair value of the core operations and was determined based on a combination of the market approach (25% weight) and income approach (75% weight) while the excess land was valued solely under the market approach and the new initiatives were valued using the income approach.
In constructing an income approach model for the core operations of the Company, we developed a “most likely” case projection of future revenues, expenses, depreciation, and capital expenditures for the years 2011 through 2016. The terminal (or residual) year value calculation using the Gordon Dividend Growth Model was made to capture business value beyond the forecast horizon. Other key inputs include a discount rate range of 13.50% to 14.50% and long term growth ranging from 2.50% to 3.00% for the core business. A discount rate of 35% was used for the new initiatives and intellectual property. Discount rates were chosen to reflect the estimated weighted average cost of capital derived for the Company based in part on certain financial metrics observed for a group of publicly traded guideline companies.
The market approach utilized the observed BEV-to-EBTIDA multiples of a group of publicly traded guideline companies operating in the gaming sector. Multiples were computed and applied to both trailing historical and forward looking EBITDA parameters. Upward adjustments were made to the observed multiples to reflect the Company’s pass-through tax status and a premise of control. Higher weight was accorded the income approach due to the expectation that several years may transpire before the financial performance of the Company grows to a stabilized level.
Recently Issued and Adopted Accounting Pronouncements
No new accounting pronouncements issued or effective during 2013 have had or are expected to have a material impact on the Company's financial position or result of operations.

Accounts_Receivable_Net

Accounts Receivable, Net	12 Months Ended
	Dec. 31, 2013
Receivables [Abstract]
Accounts Receivable, Net	Accounts Receivable, Net
	Components of accounts receivable, net consists of the following:
		As of December 31,
	($ in thousands)	2013			2012
	Casino	$	2,999		$	3,677
	Hotel	2,679			2,883
	Other	3,352			2,708
		9,030			9,268
	Less: allowance for doubtful accounts	(679		)	(959		)
	Total accounts receivable, net	$	8,351		$	8,309
	Activity in the allowance for doubtful accounts was as follows:
	($ in thousands)
	Balance at December 31, 2010 (HRH Holdings)	$	591
	Additions - bad debt expense	2,476
	Deductions - write off net of collections	(2,472		)
	Balance at February 28, 2011	$	595
	Fair value adjustments (Company)	$	(595	)
	Balance at March 1, 2011 (Company)	—
	Additions - bad debt expense	1,627
	Deductions - write off net of collections	(307		)
	Balance at December 31, 2011 (Company)	1,320
	Additions - bad debt expense	(325		)
	Deductions - write off net of collections	(36		)
	Balance at December 31, 2012 (Company)	959
	Additions - bad debt expense	77
	Deductions - write off net of collections	(357		)
	Balance at December 31, 2013 (Company)	$	679

Inventories

Inventories	12 Months Ended
	Dec. 31, 2013
Inventory Disclosure [Abstract]
Inventories	Inventories
	Inventories consist of the following:
		As of December 31,
	($ in thousands)	2013		2012
	Restaurants and bars	$	1,848	$	1,739
	Retail merchandise	975		699
	Other inventory and operating supplies	124		81
	Total inventories	$	2,947	$	2,519

Property_and_Equipment_Net

Property and Equipment, Net	12 Months Ended
	Dec. 31, 2013
Property, Plant and Equipment [Abstract]
Property and Equipment, Net	Property and Equipment, Net
	Property and equipment consists of the following:
		As of December 31,
	($ in thousands)	2013			2012
	Land	$	115,600		$	115,600
	Buildings and building improvements	342,159			341,940
	Furniture, fixtures and equipment	79,943			77,005
	Memorabilia	6,442			6,012
		544,144			540,557
	Less: accumulated depreciation	(66,819		)	(41,603		)
	Construction in progress	1,683			210
	Total property and equipment, net	$	479,008		$	499,164
	Depreciation relating to property and equipment for the Company was $25.3 million, $24.7 million and $17.0 million for the years ended December 31, 2013 and 2012 and the ten-month period ended December 31, 2011, respectively.
	Depreciation relating to property and equipment for HRH Holdings was $10.3 million for the two month period ended February 28, 2011.

Intangible_Assets_Net

Intangible Assets, Net	12 Months Ended
	Dec. 31, 2013
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets, Net	Intangible Assets, Net
	Intangible assets, net balances consist of the following:
		December 31, 2013
	($ in thousands)	Gross Carrying Amount			Accumulated Impairment Losses				Accumulated Amortization			Net Carrying Amount		Remaining life (years)
	Non-amortizing
	intangible assets
	Hard Rock licensing	$	55,000		$	(15,000	)		$	—		$	40,000	Indefinite
	Future Trademark licensing	7,000			—				—			7,000		Indefinite
		62,000			(15,000		)		—			47,000
	Amortizing
	intangible assets
	In-place contracts	29,000			(6,175		)		(8,492		)	14,333		0-7
	Monster TM licensing	2,537			—				(1,875		)	662		1
	Customer Relationships	3,000			—				(3,000		)	—		0
	Sponsorship Agreements	1,300			—				(1,300		)	—		0
	Market leases	1,736			—				(912		)	824		0-7
	Player Relationships	10,000			—				(3,854		)	6,146		7
	Other	2,200			—				(623		)	1,577		7
		49,773			(6,175		)		(20,056		)	23,542
	Total net intangibles	$	111,773		$	(21,175	)		$	(20,056	)	$	70,542
		December 31, 2012
	($ in thousands)	Gross Carrying Amount			Accumulated Impairment Losses				Accumulated Amortization			Net Carrying Amount
	Non-amortizing
	intangible assets
	Hard Rock licensing	$	55,000		$	(15,000	)		$	—		$	40,000
	Future Trademark licensing	7,000			—				—			7,000
		62,000			(15,000		)		—			47,000
	Amortizing
	intangible assets
	In-place contracts	29,000			(6,175		)		(5,316		)	17,509
	Monster TM licensing	2,537			—				(1,213		)	1,324
	Customer Relationships	3,000			—				(3,000		)	—
	Sponsorship Agreements	1,300			—				(1,191		)	109
	Market leases	1,736			—				(594		)	1,142
	Player Relationships	10,000			—				(2,685		)	7,315
	Other	2,200			—				(404		)	1,796
		49,773			(6,175		)		(14,403		)	29,195
	Total net intangibles	$	111,773		$	(21,175	)		$	(14,403	)	$	76,195
	The Hard Rock Trademark and future licensing rights are not subject to amortization as they have an indefinite useful life. The in-place contracts, trade names, Customer Relationships, Sponsorship Agreements, Market leases and other amortizing intangible assets are being ratably amortized on a straight-line basis over the estimated useful life which ranges from one to nine years. Player Relationships are amortized on an accelerated basis consistent with the expected timing of the Company’s realization of the economic benefits of such relationships.
	For the years ended December 31, 2013 and 2012 and the ten month period ended December 31, 2011, the Company recorded amortization expense of $5.7 million, $6.6 million and $7.8 million, respectively.
	The estimated amortization expense for the above amortizing intangible assets for each of the five succeeding fiscal years beginning December 31, 2014 is $4.0 million, $3.2 million, $3.2 million, $3.2 million and $3.2 million, respectively.
	Pueblo of Isleta Impairment. On October 13, 2009, HRH Holdings executed a license agreement with the Pueblo of Isleta (the "Isleta license agreement"). Pursuant to the Isleta license agreement, the Company sublicensed certain intellectual property, including the “Hard Rock Hotel” and “Hard Rock Casino” trademarks, to Isleta in connection with a hotel and a casino that Isleta opened in Albuquerque, New Mexico. Under the terms of the Isleta license agreement, Isleta agreed to pay us a certain percentage of its annual gross revenues based on the performance of its Hard Rock Hotel/Casino as well as certain other license fees. On December 24, 2012, Isleta and the Company mutually agreed to terminate the Isleta license agreement. The termination of the Isleta license agreement occurred on June 30, 2013. As part of such termination, the Company recorded an impairment of Isleta intangible asset included in other licenses of $6.2 million in December 2012. The $6.2 million impairment charge represented discounted future licensing fees included in the March 1, 2011 fair value related to the agreement which were anticipated at that time had the agreement continued after June 30, 2013. The fair value of the Isleta agreement at December 31, 2012 was determined using the remaining discounted cash flow. This impairment charges is included within impairment of intangible assets reflected in the Consolidated Statement of Operations.
	Hard Rock Licensing Impairment. An annual impairment test was performed as of December 31, 2013, and no impairment was recognized. During the second quarter of 2012, with forecasted net revenues differing from expectations, the Company performed an interim impairment analysis of the Hard Rock trademark. This analysis resulted in an impairment charge of $3.0 million for the second quarter of 2012. During the fourth quarter of 2012, the Company completed its annual impairment analysis of the Hard Rock trademark, which resulted in an additional impairment charge of $12.0 million due to updated forecasts and market conditions. The fair value of Hard Rock Licensing during 2012 was determined using the discounted cash flow of forecasted net revenues. These impairment charges were the result of reductions in the projected revenue due to the weak market environment and are included within Impairment of intangible assets reflected in the Consolidated Statement of Operations.
	Intangible assets, net consists of the following for the HRH Holdings:
		HRH Holdings
		28-Feb-11
								Remaining
	($ in thousands)	Amortization			Ending			life (years)
	Non-amortizing intangible assets
	Hard Rock Licensing	$	—		$	34,833		Indefinite
		$	—		$	34,833
	Amortizing intangible assets
	Rehab trade name	(40		)	1,420			6
	Body English trade name	—			—			0
	Pink Taco trade name	(23		)	129			1
	Love Jones trade name	(3		)	19			1
	Mr. Lucky's trade name	(20		)	110			1
	Player relationships	(465		)	8,285			5
		(551		)	9,963
		$	(551	)	$	44,796
	The Hard Rock licensing rights are not subject to amortization as they have an indefinite useful life. The trade names are being ratably amortized on a straight-line basis over the useful lives. Player relationships are amortized on an accelerated basis consistent with the expected timing of HRH Holdings’ realization of the economic benefits of such relationships.

Accrued_Expenses

Accrued Expenses	12 Months Ended
	Dec. 31, 2013
Payables and Accruals [Abstract]
Accrued Expenses	Accrued Expenses
	Accrued expenses consist of the following:
		As of December 31,
	($ in thousands)	2013		2012
	Current
	Deferred income	$	2,013	$	4,082
	Capital leases obligations	391		599
	Advance room, convention and customer deposits	6,631		4,575
	Accrued salaries, payroll taxes and other employee benefits	1,163		3,001
	Accrued miscellaneous taxes	1,479		1,187
	Reserve for general liability and accrued legal claims	5,187		3,727
	Other accrued liabilities	3,952		6,505
	Total current accrued expenses	20,816		23,676
	Long term
	Capital leases obligations	177		568
	Total long term accrued expenses	177		568
	Total accrued expenses	$	20,993	$	24,244

Agreements_with_Related_Partie

Agreements with Related Parties	12 Months Ended
	Dec. 31, 2013
Related Party Transactions [Abstract]
Agreements with Related Parties	Agreements with Related Parties
	The Company
	Engagement of WG-Harmon
	During the years ended December 31, 2013 and 2012 and the ten month period ended December 31, 2011, the Company incurred $1.8 million, $1.8 million and $1.9 million, respectively, in management and incentive fees payable to WG-Harmon under the management agreements noted below which is included in general and administrative on the consolidated statement of operations. As of December 31, 2013 and 2012, the Company had $0.1 million and $0.4 million, respectively, payable to WG-Harmon which is included in related party payables on the consolidated balance sheets.
	Gaming Operations
	On March 1, 2011, LVHR entered into the Management Agreement (Gaming Operations) (the “Management Agreement”) with WG-Harmon, pursuant to which WG-Harmon agreed to manage the gaming operations at the Hard Rock Hotel & Casino Las Vegas for LVHR. The term of the Management Agreement began on March 1, 2011 and terminated on June 15, 2012. During the term of the Management Agreement, LVHR paid to WG-Harmon a base fee in the amount of $37,500 per month. LVHR also reimbursed WG-Harmon for reasonable fees and expenses incurred in connection with the performance of WG-Harmon’s duties under such agreement.
	On December 22, 2011, the Company received a license from the Nevada Gaming Commission to serve as the operator of the gaming facilities at the Hard Rock Hotel & Casino Las Vegas and we were approved to acquire and own the equity securities of LVHR, subject to the Registration Statement becoming effective. Under Section 12(g)(1) of the Exchange Act, the Registration Statement became effective on December 22, 2011. LVHR became one of our subsidiaries and we assumed operation of the gaming facilities at the Hard Rock Hotel & Casino Las Vegas on June 15, 2012. On or about the same date that LVHR became one of our subsidiaries and we assumed operation of the gaming facilities at the Hard Rock Hotel & Casino Las Vegas, we restructured and converted LVHR from a Nevada corporation to a Nevada limited liability company known as LVHR Casino, LLC. Upon consummation of the restructure and conversion of LVHR: (i) LVHR Casino, LLC became a mortgage borrower under the Amended Facility and the Second Mortgage; (ii) LVHR Casino, LLC continued to own all of the assets that LVHR acquired on March 2, 2011 that are used at the Hard Rock Hotel & Casino Las Vegas gaming operations, and (iii) the revolving line of credit HRHH Gaming was obligated to make available to LVHR terminated. The Management Agreement terminated on June 15, 2012 without payment of any termination fee.
	Non-Gaming Operations
	On March 1, 2011, the Company and WG-Harmon entered in a Resort Management Agreement (the “Resort Management Agreement”), pursuant to which WG-Harmon managed the Hard Rock Hotel & Casino Las Vegas, other than the gaming operations and the liquor operations. The term of the Resort Management Agreement began on March 1, 2011 and continued until June 15, 2012, the date upon which LVHR became one of our subsidiaries and we assumed the operation of the gaming facilities at the Hard Rock Hotel & Casino Las Vegas. During the term of the Resort Management Agreement, the Company paid to WG-Harmon a base fee in the amount of $122,500 per month. In addition to such base fee, WG-Harmon has an incentive management fee based on performance of the adjusted EBITDA of the Hard Rock Hotel & Casino Las Vegas as set forth in the Resort Management Agreement.
	On June 15, 2012, the Resort Management Agreement was replaced by the Amended and Restated Management Agreement (the “Amended Resort Management Agreement”). On June 15, 2012, the Company and WG-Harmon entered into the Amended Resort Management Agreement, pursuant to which WG-Harmon will manage the Hard Rock Hotel & Casino Las Vegas, including the gaming operations and the liquor operations. WG-Harmon is required to use commercially reasonable efforts to operate the Hard Rock Hotel & Casino Las Vegas, and has complete discretion and control in all matters related to the management and operation of the Hard Rock Hotel & Casino Las Vegas. The term of the Amended Resort Management Agreement began on June 15, 2012 and will continue until March 31, 2016. During the term of the Amended Resort Management Agreement, the Company will pay WG-Harmon a base fee in the amount of $160,000 per month, payable monthly, which base fee may be decreased to $150,000 per month if WG-Harmon is no longer providing certain construction services to the Company. In April 2013, a $10,000 reduction to the base fee was put in place. In addition to such base fee, the Owner will pay WG-Harmon an incentive management fee based on the performance of the adjusted EBITDA of the Hard Rock Hotel & Casino Las Vegas, as set forth in the Amended Resort Management Agreement.
	Liquor Management
	On March 1, 2011 the Company and WG-Harmon entered into a Liquor Management and Employee Services Agreement (the “Liquor Management Agreement”), relating to non-gaming operations at the Hard Rock Hotel & Casino Las Vegas. The term of the Liquor Management Agreement will terminate concurrently with the termination of the Resort Management Agreement. During the term of the Liquor Management Agreement WG-Harmon will pay to the Company monthly rent of $25,000 and deposit all liquor revenue into a lockbox account maintained by the Company pursuant to the Facility.
	Effective December 23, 2011, the Clark County Liquor and Gaming Licensing Board (the “Clark County Board”) approved temporary liquor licenses for the Company to operate the liquor operations at the Hard Rock Hotel & Casino Las Vegas. On April 1, 2012, the Clark County Board approved an extension for the Company to operate the liquor operations at the Hard Rock Hotel & Casino Las Vegas. WG-Harmon will manage the liquor operations as one of its duties under the Amended Resort Management Agreement. The Liquor Management Agreement terminated on June 15, 2012, and such responsibilities were absorbed with the Amended Resort Management Agreement.
	Second Mortgage Loan Agreement
	On March 1, 2011, as part of the Assignment, the Company entered into a second mortgage loan agreement with Brookfield Financial (the “Second Mortgage”), a related party. See Note 8, Debt, for further discussion. During the years ended December 31, 2013 and 2012 and the ten-month period ended December 31, 2011, the Company had accrued interest of $4.6 million, $3.6 million and $2.4 million, respectively, under the Second Mortgage which is included in long term accrued expenses on the consolidated balance sheets.
	Investment in Joint Venture
	During 2012, CDO Restaurant Associates LLC (“CDO”), a Delaware limited liability company, was formed between the Company and Fox Restaurant Concepts, LLC (“Fox”) to operate a restaurant, Culinary Dropout, out of leased space at the Hard Rock Hotel and Casino Las Vegas. In 2012, the Company contributed 80% of the initial construction and pre-opening budget, or $2.1 million, and also loaned CDO $100,000 to cover pre-opening costs in excess of initial budgeted amounts. In 2012, the Company loaned CDO an additional $248,000 to cover final construction costs in excess of budgeted amounts. As of December 31, 2013, all loans have been repaid in full. The Company determined that the investment in CDO should be accounted for as an equity method investment. The loans bears interest at the greater of 8% or the reference rate publicly announced by Bank of America N.T. & S.A (3.25% at December 31, 2013) plus 4 percent. Loans are required to be repaid before any other distributions of net cash flow. Net cash flow is then distributed in proportion to the Members’ initial capital contributions, plus an 8% preferred return, and, once paid in full, in accordance with the 50% membership interest. The Company accounts for its investment in CDO under the equity method based on applicable accounting guidance as the Company does not hold a controlling financial interest in CDO.
	For the years ended December 31, 2013 and 2012, the Company recorded a loss of $49,000 and $630,000, respectively, related to its equity in CDO. The Company’s share of the joint venture’s loss is included in equity in income of joint venture in the accompanying consolidated statements of operations. At December 31, 2013 and 2012, the Company’s net investment in CDO is $1.4 million and $1.5 million, respectively, which is included in other assets and other current assets, respectively, in the accompanying consolidated balance sheets. The classification of the investment in joint venture was based on the expected timing of the repayment of the initial construction and pre-opening budget contribution. There were no distributions to the members for the year ended December 31, 2013 and 2012.
	CDO leases space from the Company under a ten-year operating lease expiring in August 2022. The lease has one five-year renewal option. Rent is paid monthly at 6% of sales, as defined in the agreement. CDO also pays a management fee of 6% of gross sales to Fox. Both the lease and the management agreement expire in August of 2022.
	HRH Holdings
	(i) Management Agreement
	Engagement of Morgans Management. HRH Holdings’ subsidiaries, HRHH Hotel/Casino, LLC (“HRHH Hotel/Casino”), HRHH Development, LLC (“HRHH Development”) and HRHH Cafe, LLC (“HRHH Cafe”) entered into an Amended and Restated Property Management Agreement, dated as of May 30, 2008, (the “Management Agreement”) with Morgans Hotel Group Management LLC (“Morgans Management”), pursuant to which HRH Holdings engaged Morgans Management as (i) the exclusive operator and manager of the Hard Rock (excluding the operation of the gaming facilities which are operated by its subsidiary, HRHH Gaming, LLC) and (ii) the asset manager of the approximately 23-acre parcel adjacent to the Hard Rock and the land on which the Hard Rock Cafe restaurant is situated (which is subject to a lease between HRH Holdings’ subsidiary, HRHH Cafe, LLC, as landlord, and Hard Rock Cafe International (USA), Inc., as tenant).
	Term; Termination Fee. The Management Agreement originally commenced on February 2, 2007 and had an initial term of 20 years. Morgans Management had the option to elect to extend this initial term for two additional 10-year periods. The Management Agreement provided certain termination rights for HRH Holdings and Morgans Management. Morgans Management was entitled to a termination fee if such a termination occurred in connection with a sale of HRH Holdings or the hotel at the Hard Rock. However, the Management Agreement was terminated with no termination fee in connection with the Assignment.
	Base Fee, Chain Service Expense Reimbursement and Annual Incentive Fee. As compensation for its services, Morgans Management received a management fee equal to 4% of defined net non-gaming revenues including casino rents and all other rental income, a gaming facilities support fee equal to $828,000 per year and a chain service expense reimbursement, which reimbursement was subject to a cap of 1.5% of defined non-gaming revenues and all other income. Morgans Management was also entitled to receive an annual incentive fee of 10.0% of the Hotel EBITDA (as defined in the Management Agreement) in excess of certain threshold amounts, which increased each calendar year. However, as a result of the completion of the expansion project at the Hard Rock, the amount of such annual incentive fee was equal to 10% of annual Hotel EBITDA in excess of 90% of annual projected post-expansion EBITDA of the Hard Rock, the property on which the Hard Rock Cafe restaurant is situated and the property adjacent to the Hard Rock (excluding any portion of the adjacent property not being used for the expansion). For purposes of the Management Agreement, “EBITDA” generally is defined as earnings before interest, taxes, depreciation and amortization in accordance with generally accepted accounting principles applicable to the operation of hotels and the uniform system of accounts used in the lodging industry, but excluding income, gain, expenses or loss that is extraordinary, unusual, non-recurring or non-operating. “Hotel EBITDA” generally is defined as EBITDA of the Hard Rock, the property on which the Hard Rock Cafe restaurant is situated and the property adjacent to the Hard Rock (excluding any portion of the adjacent property not used for the expansion), excluding an annual consulting fee payable to DLJMB HRH VoteCo, LLC (“DLJMB VoteCo”) under the JV Agreement (as defined below). Hotel EBITDA generally does not include any EBITDA attributable to any facilities operated by third parties at the Hard Rock, unless HRH Holdings owns or holds an interest in the earnings or profits of, or any equity interests in, such third party facility.
	For the two-month period ended February 28, 2011, HRH Holdings accrued or paid a base management fee of $0.7 million and a gaming facilities support fee of $0.1 million.
	(ii) Joint Venture Agreement Consulting Fee
	Under HRH Holdings’ Second Amended and Restated Limited Liability Company Agreement (the “JV Agreement”), subject to certain conditions, HRH Holdings was required to pay DLJMB HRH VoteCo, LLC (“DLJMB VoteCo”) (or its designee) a consulting fee of $250,000 each quarter in advance. In the event HRH Holdings was not permitted to pay the consulting fee when required (pursuant to the terms of any financing or other agreement approved by its board of directors), then the payment of such fee was deferred until such time as it may be permitted under such agreement. DLJMB VoteCo is a member of HRH Holdings.
	(iii) Technical Services Agreement
	On February 2, 2007, HRH Holdings’ subsidiary, HRHH Hotel/Casino, LLC, and Morgans Management entered into a Technical Services Agreement pursuant to which HRH Holdings had engaged Morgans Management to provide technical services for its expansion project prior to its opening. Under the Technical Services Agreement, HRH Holdings was required to reimburse Morgans Management for certain expenses it incurred in accordance with the terms and conditions of the agreement.
	(iv) Intercompany Land Acquisition Financing
	Northstar was a lender to HRH Holdings under the land acquisition financing HRH Holdings had entered into with respect to an approximately 11-acre parcel of land located adjacent to the Hard Rock Hotel & Casino.

Debt

Debt	12 Months Ended
	Dec. 31, 2013
Debt Disclosure [Abstract]
Debt	Debt
	The following table presents debt outstanding as of December 31, 2013 and 2012:
				As of December 31,
	($ in thousands)		Final		Face value			Book value			Face value		Book value
	Project name/lender		maturity		2013			2013			2012		2012
	Amended facility -
	Note A/Vegas HR Private Limited		March 1, 2018		$	575,213		$	504,775		$	553,826	$	472,740
	Amended facility -
	Note B/Vegas HR Private Limited		March 1, 2018		327,290			182,075			327,290		160,124
	Second Mortgage -
	Brookfield Financial		March 1, 2018		30,000			16,596			30,000		15,021
	Total debt				932,503			703,446			911,116		647,885
	Current portion of long-term debt				(902,503		)	(686,850		)	—		—
	Total long-term debt				$	30,000		$	16,596		$	911,116	$	647,885
	The difference between the face and book value of the debt represents debt discounts that are amortized to interest expense using the effective interest method over the term of the debt.
	As discussed in Note 1, Company Structure and Significant Accounting Policies, the PIK interest will become due and payable on June 2, 2014. Currently, we believe the Company may not have sufficient funds to satisfy the expected PIK interest payment on June 2, 2014, and therefore, the Company could be in default upon notification by the lender. Accordingly, the Amended Facility, supplemental interest, and PIK interest is classified as current as of December 31, 2013.
	As of December 31, 2013, the Company has outstanding $61.2 million in supplemental interest under the Amended Facility. In addition, the Company has outstanding $10.5 million in accrued interest and contractually owes $14.6 million under the Second Mortgage, the difference representing application of the effective interest method and its affects on accrued interest and amortization of the discount as of December 31, 2013.
	Amended Facility. On March 1, 2011, as part of the Assignment, the Company assumed the obligations under the Facility and entered into the Amended Facility pursuant to which the land, building and improvements, equipment, fixtures and all personal properties were pledged as security and collateral. The Amended Facility has a maturity date of March 1, 2018 and provides for interest only at The London InterBank Offered Rate (LIBOR) plus 2.5% with a 1.5% LIBOR floor (total of 4% at December 31, 2013). In addition, supplemental interest is accrued at a rate sufficient to provide for the greater of 6.5% or LIBOR + 4% effective interest rate at maturity after consideration of all prior payments of principal and interest. The rates of accrual are dependent on fluctuations in the applicable LIBOR rate. The Amended Facility has a provision whereby if the cash available for debt service is less that the current interest due, the PIK interest will be automatically added to the outstanding principal balance of the Amended Facility and shall thereafter accrue interest. In addition, excess cash in the cash management account will be applied to the outstanding PIK interest, supplemental interest and principal according to the terms of the Amended Facility.
	The Amended Facility requires that the Company repay in full all “paid in kind” interest (PIK Interest) outstanding on March 1, 2014 and February 28, 2016, in the event the Company has not made sufficient payments to the lender to provide a specified debt yield for the twelve month period ending March 1, 2014, on the terms specified in the Amended Facility. The Company did not meet the specified debt yield threshold as of March 1, 2014. However, on March 5, 2014, the lender entered into a Forbearance Agreement effective as of March 1, 2014, pursuant to which it agreed not to exercise any rights or remedies with respect to the PIK interest until June 2, 2014. The Company is currently assessing its options to satisfy the PIK interest payment obligation, including, but not limited to, negotiating a waiver of this requirement from the lender, selling off a portion of existing collateral or attempting to obtain borrowings from other sources. However, there is no certainty on the outcome.  If the PIK payment is not made on June 2, 2014 we risk losing some or all of our property to foreclosure. If this occurs, our business and results of operations would be materially adversely affected. The outstanding PIK interest as of December 31, 2013 and 2012 was $39.8 million and $18.5 million, respectively. See further discussion in Note 1, Company Structure and Significant Accounting Policies.
	The total amount of the Company’s debt, under certain exceptions described in the Amended Facility, is due on March 1, 2018, and no principal payments are due until then.
	Second Mortgage. On March 1, 2011, as part of the Assignment, the Company entered into the Second Mortgage loan agreement with Brookfield Financial in the amount of $30.0 million pursuant to which certain land, building and improvements, equipment, fixtures and personal properties were pledged as security and collateral. The Second Mortgage is subordinate in right of payment to the Amended Facility. The maturity date of the Second Mortgage is March 1, 2018 and provides for an effective interest rate of 15% payable at maturity.
	The Amended Facility and Second Mortgage include affirmative and negative covenants, including, among others, restrictive covenants regarding incurrence of liens, sales or assets, distributions to affiliates, changes in business, cancellation of indebtedness, dissolutions, mergers and consolidations, as well as limitations on security issuances, transfers of any of the Company's real property and removal of any material article of furniture, fixture or equipment from the Company's real property. As of December 31, 2013, the Company was in compliance with all covenants.
	The estimated annual amortization of the debt discounts under the effective interest method assuming estimated future cash flow payments of the Amended Facility and the Second Mortgage for each of the five succeeding years and thereafter, is as follows:
	($ in thousands)	Amortization - Amended Facility				Amortization - Second Mortgage
	2014	$	40,018			$	2,042
	2015	47,530				2,645
	2016	55,076				3,439
	2017	62,321				4,445
	2018	10,708				833
	Thereafter	—				—
	Total	$	215,653			$	13,404

Commitments_and_Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2013
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies
	Future minimum lease payments
	Future minimum lease payments required under capital leases, included in our consolidated balance sheet as current and long term accrued expenses, as of December 31, 2013 are as follows:
		Payments due by
	($ in thousands)	Less than 1 Year		1-3 Years		3-5 Years		More than 5 Years		Total
	Capital leases
	Gross capital leases	$	347	$	170	$	—	$	—	$	517
	Imputed interest	44		7		—		—		51
	Net capital leases	391		177		—		—		568
	Total	$	391	$	177	$	—	$	—	$	568
	Legal and Regulatory Proceedings
	Our subsidiary HRHH IP was one of a number of defendants (“Defendants”) in an action ("Hard Rock IP Action") commenced by Hard Rock Cafe International (USA), Inc. (“HRCI”) on September 21, 2010 in the United States District Court for the Southern District of New York, captioned Hard Rock Cafe International (USA), Inc. v. Hard Rock Hotel Holdings, LLC, et al. asserting certain failures to comply with the terms and requirements of the intellectual property licensure agreements to which the Company was a party. HRCI also commenced a separate arbitration proceeding before the American Arbitration Association with respect to certain claims, originally brought in the Hard Rock IP Action, that were deemed arbitrable by the judge in that action (“HRCI Arbitration”). The HRCI Arbitration arose from the same underlying facts as the Hard Rock IP Action. On June 13, 2013, the parties reached a settlement of both the Hard Rock IP Action and the HRCI Arbitration (“HRCI Settlement”), and the court entered the order of dismissal of the Hard Rock IP Action on June 13, 2013. The terms of the HRCI Settlement did not have a material effect on our business, or the results of operations or financial condition of the Company.
	S&H Projects (“S&H”) filed a lawsuit against Hard Rock Hotel, Inc. (“HRHI”) on December 3, 2010 with regard to the closure of the Wasted Space lounge in October 2010, (“S&H Matter”). On August 12, 2013, the parties reached a settlement of the S&H Matter. The terms of the S&H Matter settlement did not have a material effect on our business, or the results of operations or financial condition of the Company.
	The Company and affiliates Brookfield Real Estate Financial Partners, LLC, Brookfield Financial, LLC - Series B, and Brookfield Asset Management (US), Inc. are currently amongst a number of defendants (“Defendants”) in an action commenced by Mace Management Group, LLC (“Mace) and Mandown, LLC (“Mandown”) on June 12, 2012 in Nevada’s Eighth Judicial District Court in Clark County, Nevada (the “Mace/Mandown Action”).  The Mace/Mandown Action relates to investments made by Mace/Mandown in Wasted Space Lounge, Rare 120 restaurant, the Johnny Smalls restaurant and Vanity nightclub (collectively, the “Venues”) at the Hard Rock Hotel and Casino Las Vegas. In general, all claims assert that actions taken by Defendants allegedly deprived Mace/Mandown of their initial investment and/or their share of profits from the Venues. The Mace/Mandown Action is in the preliminary stages and management has determined that based on the proceedings to date it does not believe the outcome of this matter will have a material effect on our business, or results of operations or financial condition of the Company.
	Dolce Group Vegas, LLC filed a complaint against the Company, and affiliates Brookfield Asset Management (US), Inc., and Brookfield Financial, LLC - Series B, in Nevada’s Eighth Judicial District Court, Clark County, Nevada on July 13, 2011 (“Dolce Matter”). The plaintiff alleges breach of contract with respect to plaintiff’s contract to develop the “Rare 120” steakhouse concept for Hard Rock Hotel. On July 12, 2013, the parties reached a settlement of the Dolce Matter. The terms of the Dolce Matter settlement did not have a material effect on our business, or the results of operations or financial condition of the Company.
	On July 27, 2012, the Company received notice of a Demand for Arbitration being filed by Monster Beverage Company (“Monster”) against the Company’s subsidiaries HRHH Hotel/Casino, LLC and HRHH IP, LLC (together the “HRHH Entities”) before the Judicial Arbitration and Mediation Service, or JAMS (the “Monster Beverage Action”).  The gravamen of the Monster Beverage Action was a dispute between the HRHH Entities and Monster over rights to the “Rehab” beverage marks and brand.  On August 16, 2013 the arbitrator issued a final arbitration award in favor of Monster, which was judicially confirmed on January 27, 2014. The outcome of the Monster Beverage Action did not have a material effect on our business, or the results of operations or financial condition of the Company.
	We are also subject to a variety of other claims and lawsuits that arise in the ordinary course of our business. We do not believe the outcome of these and the other matters disclosed above will have a material effect on our business, results of operations or financial condition. As of December 31, 2013, the Company accrued approximately $4.6 million for all loss contingency matters and our best estimate of reasonably possible losses in excess of the amount accrued is not material to the financial statements.

Employee_Benefit_Plans

Employee Benefit Plans	12 Months Ended
	Dec. 31, 2013
Compensation Related Costs [Abstract]
Employee Benefit Plans	Employee Benefit Plans
	The Company’s current policy is, and HRH Holdings’ policy was, to pay discretionary cash incentive bonuses to eligible employees based upon individual and company-wide goals that are established by the Company and HRH Holdings, respectively, on an annual basis.
	The Company’s current policy is, and HRH Holdings’ policy was, to maintain a 401(k) profit sharing plan whereby all employees over the age of 21 who have completed six months of continuous employment and 1000 hours of service are eligible for the plan. Such employees joining the plan may contribute, through salary deductions, no less than 1% nor greater than 50% of their annual compensation. The Company currently does not match contributions to the plan and recorded no charges for 401(k) contributions years ended December 31, 2013 and 2012.

Membership_Interests

Membership Interests	12 Months Ended
	Dec. 31, 2013
Equity [Abstract]
Membership Interests	Membership Interests
	Membership Interests
	The Company
	Classes of Membership Interests
	We have two classes of membership interests: Class A Units and Class B Units, each of which is 100% owned by its members. Holders of Class A Units are entitled to vote on any matter to be voted upon by our members. Except as provided by law, the holders of Class B Units do not have any right to vote.
	Additional Capital Contributions
	The members are not required to make any additional capital contributions to the Company. However, the members may make additional capital contributions to the Company at any time. During the years ended December 31, 2013 and 2012, no capital contributions were made to the Company. During the ten-month period ended December 31, 2011, the Company entered into a second mortgage loan agreement as part of the Assignment with Brookfield Financial in the amount of $30 million. The fair value of the debt as of the Assignment date was $13.0 million with the remaining $17.0 million accounted for as an equity contribution. In addition, Brookfield Financial made a $1.6 million cash contribution during the ten-month period ended December 31, 2011.
	Cash Available for Distribution
	We have not in the past paid cash distributions on our membership interests. We currently intend to retain all available funds and any future earnings for use in the operation and expansion of our business and do not anticipate paying any cash distributions in the foreseeable future. The terms of our current financing agreements preclude us, and any future financing agreements may preclude us, from paying any distributions. To the extent not prohibited by the terms of any financing agreement or applicable law, however, we may at some future date distribute available cash to our members.
	Restrictions on Transfer
	Our members generally are prohibited from transferring or encumbering our membership interests without the prior written consent of BREF HR Management or the holder of Class A Units. No transfer may be made unless certain general conditions are met, including that the transfer complies with applicable gaming regulations.
	Distributions Upon Liquidation
	We may be dissolved upon certain events, including at the election of the members. In the event of a dissolution, the cash proceeds from the liquidation, after payment of our liabilities, will be distributed to our members in accordance with their respective positive capital account balances as calculated under the LLC Agreement, subject to any necessary approvals from the Nevada Gaming Commission and/or the Nevada State Gaming Control Board.
	No Sinking Fund Provisions or Rights to Redemption or Conversion
	Holders of Class A Units or Class B Units have no redemption rights or conversion rights and do not benefit from any sinking fund.
	HRH Holdings
	Classes of Membership Interests
	HRH Holdings had three classes of membership interests: Class A Membership Interests, Class B Membership Interests and Class C Membership Interests. Holders of Class A Membership Interests were entitled to vote on any matter to be voted upon by HRH Holdings’ members. Except as provided by law, the holders of Class B Membership Interests and Class C Membership Interests did not have any right to vote.
	Initial Capital Contributions
	On the Closing Date, pursuant to the Contribution Agreement, Morgans and Morgans Group LLC, an affiliate of Morgans (“Morgans LLC”) were deemed to have contributed to HRH Holdings one-third of the equity, or approximately $57.5 million, to fund a portion of the purchase price for the Acquisition by virtue of the application of the escrow deposits under the Acquisition Agreements to the purchase price for the Acquisition and by virtue of the credit given for the expenses Morgans LLC incurred in connection with the Acquisition. Affiliates of DLJMB contributed to HRH Holdings two-thirds of the equity, or approximately $115 million, to fund the remaining amount of the equity contribution for the Acquisition. In consideration for these contributions, HRH Holdings issued Class A Membership Interests and Class B Membership Interests to the affiliates of DLJMB, Morgans and Morgans LLC.
	Additional Capital Contributions
	For the two-month period ended February 28, 2011 the DLJMB Parties and the Morgans Parties did not make any contribution to HRH Holdings. Pursuant to an agreement between DLJMB IV HRH and Morgans, a portion of the amounts contributed to HRH Holdings by the parties were being treated as interest-free loans, which would convert into new equity in HRH Holdings on terms to be agreed upon by the parties or by a written appraisal or fairness opinion.
	Cash Available for Distribution
	To the extent not prohibited by the terms of any financing agreement or applicable law, HRH Holdings’ board of directors could cause HRH Holdings to distribute cash available for distribution to its members. Under the JV Agreement, the DLJMB Parties would receive a preferred return of capital in an amount based on a percentage of the fees paid by HRH Holdings to Morgans Management under the Management Agreement. Cash available for distribution would then be distributed among the members pro rata in proportion to their percentage interests (as adjusted to disregard the effect of any prior adjustments to the percentage interests made as a result of the posting of letters of credit). If at such time the DLJMB Parties had received a return of all of their capital contributions, then the cash available for distribution would be distributed to the Morgans Parties until they had received a return of all of their diluted capital contributions (as calculated under the JV Agreement). Then, cash available for distribution would be distributed among the members pro rata in proportion to the adjusted percentage interests until the Morgans Parties had received a return of all of their capital contributions. Thereafter, all remaining amounts would be distributed between the Morgans Parties, the DLJMB Parties and Class C Members pro rata in proportion to their profits percentage interests as of the date of such distribution.
	Restrictions on Transfer
	HRH Holdings’ members generally were prohibited from transferring or encumbering HRH Holdings’ membership interests without the prior written consent of HRH Holdings’ Class A members. Transfers of interests by a Morgans Party or a DLJ Fund (described below) in any intermediate subsidiary that indirectly held interests in HRH Holdings would be considered a transfer of such person’s indirect interest in HRH Holdings. The “DMJ Funds” included DLJMB Partners, DLJMB HRH Co-Investments, L.P., DLJ Offshore Partners IV, L.P., DLJ Merchant Banking Partners IV (Pacific), L.P. and MBP IV Plan Investors, LP. were all parties which indirectly held interest in HRH Holdings. Exceptions to the transfer prohibition applied to (a) transfers to subsidiaries of a DLJ Fund or Morgans, (b) transfers of the equity interests of a Morgans Party or a DLJ Fund (including pursuant to a change in control of those entities), and (c) after the earlier of February 2, 2011 and the termination date of the Management Agreement, in accordance with the right of first offer in favor of the other members under the JV Agreement. If the DLJMB Parties proposed to transfer more than 51% of HRH Holdings’ aggregate membership interests to a third party, then under certain circumstances the DLJMB Parties would be able to require the Morgans Parties and Class C Members to sell the same ratable share of HRH Holdings’ membership interests held by each of them to the third party on the same terms and conditions. If this drag-along right was not exercised, then under certain circumstances the Morgans Parties and the Class C Members could exercise a tag-along right to sell certain of HRH Holdings’ membership interests held by each of them to the third-party transferee on the same terms and conditions as under the sale by the DLJMB Parties. Notwithstanding these exceptions, no transfer could be made unless certain general conditions were met, including that the transfer complied with applicable gaming regulations.
	Events of Default
	The following constituted events of default under the JV Agreement (subject in certain cases to applicable cure periods): (a) any transfer in violation of the JV Agreement, (b) a material breach of the JV Agreement or a related fee agreement entered into by the members, (c) a determination by the gaming authorities that one of HRH Holdings’ members is an unsuitable person, (d) the failure to make a required capital contribution, (e) a material breach under the contribution agreement Morgans and DLJMB IV HRH entered into with respect to their initial capital contributions, (f) the incapacity of a member, (g) the attachment, execution or other judicial seizure of substantial assets of member or its interest in HRH Holdings or (h) the perpetration of fraud or willful misconduct. Upon the occurrence of any event of default (and after the expiration of any applicable cure period) by a member, a non-affiliated member may (i) elect to dissolve HRH Holdings, (ii) purchase the entire interest of the defaulting member for 85.0% of the defaulting member’s “existing equity” in HRH Holdings (as defined in the JV Agreement), (iii) adjust the defaulting member’s capital account to equal such purchase price or (iv) revoke the defaulting member’s voting rights, right to participate in profits or distributions or right to receive information (subject to certain exceptions).
	Distributions upon Liquidation
	HRH Holdings could be dissolved upon certain events, including at the election of its members. In the event of dissolution, the cash proceeds from the liquidation, after payment of HRH Holdings’ liabilities, would be distributed to its members in accordance with their respective positive capital account balances as calculated under the JV Agreement.
	No Sinking Fund Provisions or Rights to Redemption or Conversion
	Holders of Class A Membership Interests or Class B Membership Interests had no redemption rights or conversion rights and did not benefit from any sinking fund.

Quarterly_Financial_Informatio

Quarterly Financial Information (unaudited)	12 Months Ended
	Dec. 31, 2013
Quarterly Financial Information Disclosure [Abstract]
Quarterly Financial Information (unaudited)	Quarterly Financial Information (unaudited)
	Quarterly financial information for the years ended December 31, 2013 and 2012 is summarized below:
		2013
	($ in thousands)	First			Second			Third			Fourth
		Quarter			Quarter			Quarter			Quarter
	Net revenues	$	47,460		$	57,210		$	47,321		$	42,622
	Operating (loss) income	(1,308		)	1,031			(3,999		)	(2,921		)
	Loss before income taxes	(24,475		)	(23,029		)	(29,099		)	(28,936		)
	Net loss	(24,475		)	(23,029		)	(29,099		)	(28,936		)
		2012
	($ in thousands)	First			Second			Third			Fourth
		Quarter			Quarter			Quarter			Quarter
	Net revenues	$	51,248		$	54,302		$	49,724		$	43,267
	Operating income (loss)	390			(797		)	(833		)	(24,216		)
	Loss before income taxes	(21,677		)	(22,681		)	(23,659		)	(47,587		)
	Net loss	(21,677		)	(22,681		)	(23,659		)	(47,587		)

Company_Structure_and_Signific1

Company Structure and Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]
Basis of Accounting	The preparation of the consolidated financial statements are in conformity with accounting principles generally accepted in the United States of America 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 consolidated financial statements and the amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates, and those differences could be material.
	The accompanying consolidated financial statements have been prepared on a going concern basis, which assumes continuity of operations and realization of assets and liabilities in the ordinary course of business. The consolidated financial statements do not include any adjustments that might result from the outcome of uncertainties, including the possibility that the Company loses some or substantially all of its assets to foreclosure as a result of these uncertainties.
Principles of Consolidation	The accompanying consolidated financial statements of the Company and HRH Holdings include the accounts of the Company and HRH Holdings and their subsidiaries, including interests consolidated as variable interest entities.
Cash and Cash Equivalents	Cash and cash equivalents consist of cash on hand and in banks and interest-bearing deposits with maturities at the date of purchase of three months or less. Cash equivalents are carried at cost which approximates fair value.
Deferred Income	Deferred income consists of sponsorship payments received from various vendors and suppliers. These sponsorship payments are amortized using the straight-line method over the life of the agreements.
Restricted Cash	We are obligated to maintain certain cash reserve funds for a variety of purposes as determined pursuant to the Amended Facility, including a requirement to deposit funds into a replacements and refurbishments reserve fund at amounts equal to three percent of the Hard Rock Hotel & Casino Las Vegas' gross revenues.
Concentrations of Credit Risk	Financial instruments that potentially subject the Company and HRH Holdings to concentrations of credit risk consist principally of casino accounts receivable. The Company and HRH Holdings issues credit in the form of “markers” to approved casino customers following investigations of creditworthiness. Business or economic conditions or other significant events could affect the collectability of such receivables.
	Substantially all accounts receivable are unsecured and are due primarily from casino and hotel patrons and convention functions. Non-performance by these parties would result in losses up to the recorded amount of the related receivables. Management does not anticipate significant non-performance and believes that they have adequately provided for uncollectible receivables.
	Accounts receivable, including casino and hotel receivables, are typically non-interest bearing and are initially recorded at cost. Accounts are written off when management deems them to be uncollectible. Recoveries of accounts previously written off are recorded when received. An estimated allowance for doubtful accounts is maintained to reduce the receivables to their carrying amount, which approximates fair value. Such allowances are estimated based on specific review of customer accounts as well as management's experience with collection trends in the casino industry and current economic and business conditions.
Inventories	Inventories are stated at the lower of cost (determined using the first-in, first-out method), or market.
Depreciation and Amortization	Land improvements, buildings and improvements, equipment, furniture and fixtures, and memorabilia were recorded at fair value as of March 1, 2011. Subsequent additions are recorded at cost. The Company and HRH Holdings capitalize interest on funds disbursed during construction. There was no significant amount of interest capitalized for any of the periods presented. Depreciation and amortization are computed using the straight-line method over the estimated useful lives. Estimated useful lives are as follows:
	Buildings and Building improvements	15-40 years
	Equipment, furniture and fixtures	3-10 years
	Gains or losses arising from dispositions are included in costs and expenses in the accompanying statements of operations. Costs of major improvements are capitalized, while costs of normal repairs and maintenance are charged to expense as incurred. Substantially all property and equipment is pledged as collateral for long-term debt at December 31, 2013 and 2012. For assets to be disposed of the Company recognizes the asset at the lower of carrying value or fair market value less costs of disposal, as estimated based on comparable asset sales, solicited offers, or a discounted cash flow model. We treat memorabilia as an indefinite-lived asset and therefore it is non-amortizing.
	For the two-month period ended February 28, 2011, land improvements, buildings and improvements, equipment, furniture and fixtures, and memorabilia relating to HRH Holdings were recorded at historical cost. Depreciation and amortization were computed using the straight-line method over the estimated useful lives. Estimated useful lives were as follows:
	Land improvements	12-15 years
	Building improvements	15 years
	Buildings	39-45 years
	Equipment, furniture and fixtures	3-10 years
	Memorabilia	40 years
Indefinite-lived Intangibles	The Company performs an annual impairment test for indefinite-lived intangible assets at December 31 of each year, or more frequently if impairment indicators exist. The impairment test consists of comparing the fair value of the asset with its carrying amount, and, if the carrying amount exceeds its fair value, an impairment loss would be recognized for the carrying amount in excess of its implied fair value.
	The Hard Rock trade name and future trademark licensing are tested for impairment using the discounted net revenue stream based on the estimated future results of the Company.
Finite-lived Intangible Assets	Intangible assets that have a definite life, such as trade names, in-place contracts and certain non-compete agreements, are amortized on a straight-line basis over their estimated useful lives or related contract. The Company and HRH Holdings each review the carrying value of its intangible assets that have a definite life for possible impairment whenever events or changes in circumstances indicate that their carrying value may not be recoverable. HRH Holdings and the Company then compare the estimated future cash flows of the asset, on an undiscounted basis, to the carrying value of the asset. If the undiscounted cash flows exceed the carrying value, no impairment is indicated. If the undiscounted cash flows do not exceed the carrying value, then an impairment is recorded based on the fair value of the asset, typically measured using a discounted cash flow model. All recognized impairment losses, whether for assets held for sale or assets to be held and used, are recorded as operating expenses.
	Inherent in reviewing the carrying amounts of the above assets is the use of various estimates. First, the Company and HRH Holdings must determine the usage of the asset. Impairment of an asset is more likely to be recognized where and to the extent management of the Company or HRH Holdings decides that such asset may be disposed of or sold. Assets must be tested at the lowest level for which identifiable cash flows exist. This testing means that some assets must be grouped and management of the Company and HRH Holdings exercises some judgement in grouping those assets. Future cash flow estimates are, by their nature, subjective and actual results may differ materially from estimates. If ongoing estimates of future cash flows are not met, the Company or HRH Holdings may have to record additional impairment charges in future accounting periods. Estimates of cash flows for the Company and HRH Holdings are based on the current regulatory, social and economic climates where operations are or were conducted as well as recent operating information and budgets for the Company’ and HRH Holdings’ business. These estimates could be negatively impacted by changes in federal, state or local regulations, economic downturns, or other events affecting various forms of travel and access to the Hard Rock Hotel & Casino Las Vegas.
Impairment of Long-Lived Assets	The carrying value of property and equipment to be held and used are evaluated for impairment whenever events and circumstances indicate that the carrying value of an asset may not be recoverable based on the estimated future undiscounted cash flows of the asset. If the undiscounted cash flows exceed the carrying value, no impairment is indicated. If the undiscounted cash flows are less than the assets carrying value, the impairment is measured based on fair value compared to carrying value, with fair value typically based on a discounted cash flow model. Assets to be disposed of are recorded at the lower of carrying value or fair market value less costs of disposal, as estimated based on comparable asset sales, solicited offers, or a discounted cash flow model.
Advertising Costs	The costs of all advertising campaigns and promotions are expensed as incurred.
Income Taxes	The Company is treated as a limited liability company and its default classification for tax purposes is that of a disregarded entity not subject to federal income taxes.  Accordingly, the Company makes no provision for federal income taxes in its financial statements. The Company’s federal taxable income or loss, which is different than financial statement income or loss, is reportable by the member.  The Company’s members are responsible for reporting their allocable share of the Company’s income, gains, deductions, losses and credits on their individual income tax returns. The Company may however, be subject to certain state and local taxes.
	HRH Holdings is a limited liability company and, as such, does not pay taxes on an entity level but passes its earnings and losses through to its members. HRH Holdings does, however, own all of the stock of a Sub-Chapter C corporation, which is a tax paying entity. Income taxes of HRH Holdings’ subsidiaries are computed using the subsidiaries effective tax rate. HRH Holdings’ members are responsible for reporting their allocable share of HRH Holdings’ income, gains, deductions, losses and credits on their individual income tax returns.
Revenues	Revenues are recognized net of certain sales incentives, including points redeemed for cash through customer loyalty programs, such as the player's club loyalty program, amounts of reimbursed airfare and marker discounts, and cash incentives earned in the Company's “Backstage Pass” slot club.
	Revenues include the retail value of rooms, food and beverage, and other complimentaries provided to casino customers without charge, which are then subtracted to arrive at net revenues.
	Casino revenues are derived from patrons wagering on table games, slot machines, poker, sporting events and races. Table games generally include Blackjack or Twenty One, Craps, Baccarat and Roulette. Casino revenue is defined as the win from gaming activities, computed as the difference between gaming wins and losses, not the total amounts wagered. Casino revenue is recognized at the end of each gaming day.
	Lodging revenues are derived from rooms and suites rented to guests and include related revenues for incidental services. Room revenue is recognized at the time the room or service is provided to the guest.
	Food and beverage revenues are derived from food and beverage sales in the food outlets, including restaurants, room service, banquets and nightclub. Food and beverage revenue is recognized at the time the food and/or beverage is provided to the guest.
	Retail and other revenues include retail sales, entertainment revenue, spa fees, commissions, estimated income for gaming chips and tokens not expected to be redeemed, fees for licensing the “Hard Rock” brand and other miscellaneous income. Retail and other revenues are recognized at the point in time the retail sale occurs, when entertainment and spa services are provided to the guest, when we determine that gaming chips or tokens are not expected to be redeemed or when licensing fees become due and payable.
Derivative Instruments and Hedging Activities	All derivative instruments are recorded at fair value. The accounting for changes in the fair value of derivative instruments depends on the intended use of the derivative instruments and the resulting designation. Derivative instruments used to hedge the exposure to changes in the fair value of an asset, liability, or firm commitment attributable to a particular risk, such as interest rate risk, are considered fair value hedges. Derivative instruments used to hedge the exposure to variability in expected future cash flows, or other types of forecasted transactions, are considered cash flow hedges.
	For derivative instruments designated as cash flow hedges, the effective portion of changes in the fair value of the derivative instrument is initially reported in other comprehensive income (outside of earnings) and subsequently reclassified to earnings when the hedged transaction affects earnings, and the ineffective portion of changes in the fair value of the derivative instrument is recognized directly in earnings. The effectiveness of each hedging relationship is assessed under the hypothetical derivative method, whereby the cumulative change in fair value of the actual derivative instrument is compared to the cumulative change in fair value of a hypothetical derivative instrument having terms that exactly match the critical terms of the hedged transaction. For derivative instruments that do not qualify for hedge accounting or when hedge accounting is discontinued, the changes in fair value of the derivative instrument are recognized directly in earnings.
	The objective in using derivative instruments is to add stability to our interest expense and to manage exposure to interest rate movements or other identified risks. Interest rate caps are used as part of a cash flow hedging strategy. Interest rate swaps designated as cash flow hedges involve the receipt of fixed-rate payments in exchange for variable-rate amounts over the life of the debt agreements without exchange of the underlying principal amount.
Fair Value of Financial Instruments	Interest rate caps. HRH Holdings used interest rate caps to manage its interest rate risk. The valuation of these instruments was determined using widely accepted valuation techniques including discounted cash flow analysis on the expected cash flows of each derivative. This analysis reflected the contractual terms of the derivatives, including the period to maturity, and used observable market-based inputs, including interest rate curves and implied volatilities. HRH Holdings incorporated credit valuation adjustments to appropriately reflect both its own non-performance risk and the respective counterparty’s non-performance risk in the fair value measurements. HRH Holdings was exposed to credit loss in the event of a non-performance by the counterparties to its interest rate cap agreements; however, HRH Holdings believed that this risk was minimized because it monitored the credit ratings of the counterparties to such agreements. In adjusting the fair value of its derivative contracts for the effect of nonperformance risk, HRH Holdings had considered the impact of netting and any applicable credit enhancements, such as collateral postings, thresholds, mutual puts, and guarantees.
	Although HRH Holdings had determined that the majority of the inputs used to value its derivatives fell within Level 2 of the fair value hierarchy, the credit valuation adjustments associated with its derivatives utilized Level 3 inputs, such as estimates of current credit spreads to evaluate the likelihood of default by itself and its counterparties. However, HRH Holdings had assessed the significance of the impact of the credit valuation adjustments on the overall valuation of its derivative positions and had determined that the credit valuation adjustments were not significant to the overall valuation of its derivatives. As a result, HRH Holdings determined that its derivative valuations in their entirety were classified in Level 2 of the fair value hierarchy.
	Debt. To determine the fair value of our debt the Company utilizes a discounted cash flow model. The discount rate is determined utilizing historical market-based equity returns which are adjusted, as necessary, for entity specific factors. The Company has determined that our debt valuations are classified in Level 3 of the fair value hierarchy.
	Fair value is a market-based measurement, not an entity-specific measurement. Therefore, fair value measurement is determined based on assumptions that market participants would use in pricing the asset or liability. As a basis for considering market participant assumptions in fair value measurements, a fair value hierarchy is used to distinguish between market participant assumptions based on market data obtained from sources independent of the reporting entity as follows:
	Level 1: Observable inputs such as quoted prices in active markets for identical assets or liabilities that are accessible at the measurement date.
	Level 2: Inputs, other than quoted prices in active markets, that are observable either directly or indirectly.
	Level 3: Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions.
Valuation of Consideration Transferred in the Assignment	To estimate the fair value of consideration transferred to the Company in connection with the Assignment, we first estimated the Company’s total business enterprise value (the “BEV”). BEV, which was determined using Level 3 inputs, reflects the fair value of the core operations and was determined based on a combination of the market approach (25% weight) and income approach (75% weight) while the excess land was valued solely under the market approach and the new initiatives were valued using the income approach.
	In constructing an income approach model for the core operations of the Company, we developed a “most likely” case projection of future revenues, expenses, depreciation, and capital expenditures for the years 2011 through 2016. The terminal (or residual) year value calculation using the Gordon Dividend Growth Model was made to capture business value beyond the forecast horizon. Other key inputs include a discount rate range of 13.50% to 14.50% and long term growth ranging from 2.50% to 3.00% for the core business. A discount rate of 35% was used for the new initiatives and intellectual property. Discount rates were chosen to reflect the estimated weighted average cost of capital derived for the Company based in part on certain financial metrics observed for a group of publicly traded guideline companies.
	The market approach utilized the observed BEV-to-EBTIDA multiples of a group of publicly traded guideline companies operating in the gaming sector. Multiples were computed and applied to both trailing historical and forward looking EBITDA parameters. Upward adjustments were made to the observed multiples to reflect the Company’s pass-through tax status and a premise of control. Higher weight was accorded the income approach due to the expectation that several years may transpire before the financial performance of the Company grows to a stabilized level.

Company_Structure_and_Signific2

Company Structure and Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]
Schedule of Business Acquisitions, by Acquisition	The following table summarizes the net contributions and the fair value of the assets and liabilities acquired at the date of the Assignment (in thousands):
	Assets
	Other assets	$	71,825
	Land, buildings and equipment	523,931
	Intangible assets	111,773
	Total assets	$	707,529
	Liabilities & Members' Equity
	Current liabilities	$	39,701
	Long term debt	582,782
	Total liabilities	622,483
	Member' equity	85,046
	Total liabilities & members' equity	$	707,529
Business Acquisition, Pro Forma Information
	($ in thousands)
	Total revenues	$	193,910
	Income before income taxes	(80,566		)
	Net income	(80,566		)
Schedule of Restricted Cash and Cash Equivalents	Restricted cash consists of the following:
	($ in thousands)	December 31, 2013			31-Dec-12
	Current
	Tax reserves	$	2,602		$	2,072
	Insurance reserves	1,329			1,327
	Other reserves	363			363
	Workers' compensation reserves	775			233
	Total current restricted cash	5,069			3,995
	Long-term
	Working capital reserves	14,399			16,148
	Available restricted cash reserves for future capital expenditures	4,955			1,633
	Total long-term restricted cash	19,354			17,781
	Total restricted cash	$	24,423		$	21,776
Property, Plant and Equipment [Line Items]
Schedule Of Other Operating Expense, Complimentaries	The allocated costs of providing such complimentaries have been classified as casino operating expenses as follows:
		Company							HRH Holdings
		Year Ended			Year Ended		March 1, 2011 to		Jan 1, 2011 to
	($ in thousands)	December 31, 2013			31-Dec-12		31-Dec-11		28-Feb-11
	Food and beverage	$	5,102		$	7,289	$	5,440	$	1,220
	Lodging	3,216			2,907		1,860		398
	Other	1,045			1,293		890		147
	Total costs allocated to
	casino operating costs	$	9,363		$	11,489	$	8,190	$	1,765
BREF HR, LLC
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Schedule Of Estimated Useful Lives	Estimated useful lives are as follows:
	Buildings and Building improvements	15-40 years
	Equipment, furniture and fixtures	3-10 years
HRH Holdings
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Schedule Of Estimated Useful Lives	Estimated useful lives were as follows:
	Land improvements	12-15 years
	Building improvements	15 years
	Buildings	39-45 years
	Equipment, furniture and fixtures	3-10 years
	Memorabilia	40 years

Accounts_Receivable_Net_Tables

Accounts Receivable, Net (Tables)	12 Months Ended
	Dec. 31, 2013
Receivables [Abstract]
Components of Accounts Receivable	Components of accounts receivable, net consists of the following:
		As of December 31,
	($ in thousands)	2013			2012
	Casino	$	2,999		$	3,677
	Hotel	2,679			2,883
	Other	3,352			2,708
		9,030			9,268
	Less: allowance for doubtful accounts	(679		)	(959		)
	Total accounts receivable, net	$	8,351		$	8,309
Activity in Allowance for Doubtful Accounts	Activity in the allowance for doubtful accounts was as follows:
	($ in thousands)
	Balance at December 31, 2010 (HRH Holdings)	$	591
	Additions - bad debt expense	2,476
	Deductions - write off net of collections	(2,472		)
	Balance at February 28, 2011	$	595
	Fair value adjustments (Company)	$	(595	)
	Balance at March 1, 2011 (Company)	—
	Additions - bad debt expense	1,627
	Deductions - write off net of collections	(307		)
	Balance at December 31, 2011 (Company)	1,320
	Additions - bad debt expense	(325		)
	Deductions - write off net of collections	(36		)
	Balance at December 31, 2012 (Company)	959
	Additions - bad debt expense	77
	Deductions - write off net of collections	(357		)
	Balance at December 31, 2013 (Company)	$	679

Inventories_Tables

Inventories (Tables)	12 Months Ended
	Dec. 31, 2013
Inventory Disclosure [Abstract]
Schedule of Inventories	Inventories consist of the following:
		As of December 31,
	($ in thousands)	2013		2012
	Restaurants and bars	$	1,848	$	1,739
	Retail merchandise	975		699
	Other inventory and operating supplies	124		81
	Total inventories	$	2,947	$	2,519

Property_and_Equipment_Net_Tab

Property and Equipment, Net (Tables)	12 Months Ended
	Dec. 31, 2013
Property, Plant and Equipment [Abstract]
Property and Equipment, Net	Property and equipment consists of the following:
		As of December 31,
	($ in thousands)	2013			2012
	Land	$	115,600		$	115,600
	Buildings and building improvements	342,159			341,940
	Furniture, fixtures and equipment	79,943			77,005
	Memorabilia	6,442			6,012
		544,144			540,557
	Less: accumulated depreciation	(66,819		)	(41,603		)
	Construction in progress	1,683			210
	Total property and equipment, net	$	479,008		$	499,164

Intangible_Assets_Net_Tables

Intangible Assets, Net (Tables)	12 Months Ended
	Dec. 31, 2013
Schedule of Finite And Indefinite-Lived Intangible Assets [Line Items]
Schedule of Indefinite-Lived Intangible Assets	Intangible assets, net balances consist of the following:
		December 31, 2013
	($ in thousands)	Gross Carrying Amount			Accumulated Impairment Losses				Accumulated Amortization			Net Carrying Amount		Remaining life (years)
	Non-amortizing
	intangible assets
	Hard Rock licensing	$	55,000		$	(15,000	)		$	—		$	40,000	Indefinite
	Future Trademark licensing	7,000			—				—			7,000		Indefinite
		62,000			(15,000		)		—			47,000
	Amortizing
	intangible assets
	In-place contracts	29,000			(6,175		)		(8,492		)	14,333		0-7
	Monster TM licensing	2,537			—				(1,875		)	662		1
	Customer Relationships	3,000			—				(3,000		)	—		0
	Sponsorship Agreements	1,300			—				(1,300		)	—		0
	Market leases	1,736			—				(912		)	824		0-7
	Player Relationships	10,000			—				(3,854		)	6,146		7
	Other	2,200			—				(623		)	1,577		7
		49,773			(6,175		)		(20,056		)	23,542
	Total net intangibles	$	111,773		$	(21,175	)		$	(20,056	)	$	70,542
		December 31, 2012
	($ in thousands)	Gross Carrying Amount			Accumulated Impairment Losses				Accumulated Amortization			Net Carrying Amount
	Non-amortizing
	intangible assets
	Hard Rock licensing	$	55,000		$	(15,000	)		$	—		$	40,000
	Future Trademark licensing	7,000			—				—			7,000
		62,000			(15,000		)		—			47,000
	Amortizing
	intangible assets
	In-place contracts	29,000			(6,175		)		(5,316		)	17,509
	Monster TM licensing	2,537			—				(1,213		)	1,324
	Customer Relationships	3,000			—				(3,000		)	—
	Sponsorship Agreements	1,300			—				(1,191		)	109
	Market leases	1,736			—				(594		)	1,142
	Player Relationships	10,000			—				(2,685		)	7,315
	Other	2,200			—				(404		)	1,796
		49,773			(6,175		)		(14,403		)	29,195
	Total net intangibles	$	111,773		$	(21,175	)		$	(14,403	)	$	76,195
Schedule of Finite-Lived Intangible Assets	Intangible assets, net balances consist of the following:
		December 31, 2013
	($ in thousands)	Gross Carrying Amount			Accumulated Impairment Losses				Accumulated Amortization			Net Carrying Amount		Remaining life (years)
	Non-amortizing
	intangible assets
	Hard Rock licensing	$	55,000		$	(15,000	)		$	—		$	40,000	Indefinite
	Future Trademark licensing	7,000			—				—			7,000		Indefinite
		62,000			(15,000		)		—			47,000
	Amortizing
	intangible assets
	In-place contracts	29,000			(6,175		)		(8,492		)	14,333		0-7
	Monster TM licensing	2,537			—				(1,875		)	662		1
	Customer Relationships	3,000			—				(3,000		)	—		0
	Sponsorship Agreements	1,300			—				(1,300		)	—		0
	Market leases	1,736			—				(912		)	824		0-7
	Player Relationships	10,000			—				(3,854		)	6,146		7
	Other	2,200			—				(623		)	1,577		7
		49,773			(6,175		)		(20,056		)	23,542
	Total net intangibles	$	111,773		$	(21,175	)		$	(20,056	)	$	70,542
		December 31, 2012
	($ in thousands)	Gross Carrying Amount			Accumulated Impairment Losses				Accumulated Amortization			Net Carrying Amount
	Non-amortizing
	intangible assets
	Hard Rock licensing	$	55,000		$	(15,000	)		$	—		$	40,000
	Future Trademark licensing	7,000			—				—			7,000
		62,000			(15,000		)		—			47,000
	Amortizing
	intangible assets
	In-place contracts	29,000			(6,175		)		(5,316		)	17,509
	Monster TM licensing	2,537			—				(1,213		)	1,324
	Customer Relationships	3,000			—				(3,000		)	—
	Sponsorship Agreements	1,300			—				(1,191		)	109
	Market leases	1,736			—				(594		)	1,142
	Player Relationships	10,000			—				(2,685		)	7,315
	Other	2,200			—				(404		)	1,796
		49,773			(6,175		)		(14,403		)	29,195
	Total net intangibles	$	111,773		$	(21,175	)		$	(14,403	)	$	76,195
HRH Holdings
Schedule of Finite And Indefinite-Lived Intangible Assets [Line Items]
Schedule of Indefinite-Lived Intangible Assets	Intangible assets, net consists of the following for the HRH Holdings:
		HRH Holdings
		28-Feb-11
								Remaining
	($ in thousands)	Amortization			Ending			life (years)
	Non-amortizing intangible assets
	Hard Rock Licensing	$	—		$	34,833		Indefinite
		$	—		$	34,833
	Amortizing intangible assets
	Rehab trade name	(40		)	1,420			6
	Body English trade name	—			—			0
	Pink Taco trade name	(23		)	129			1
	Love Jones trade name	(3		)	19			1
	Mr. Lucky's trade name	(20		)	110			1
	Player relationships	(465		)	8,285			5
		(551		)	9,963
		$	(551	)	$	44,796
Schedule of Finite-Lived Intangible Assets	Intangible assets, net consists of the following for the HRH Holdings:
		HRH Holdings
		28-Feb-11
								Remaining
	($ in thousands)	Amortization			Ending			life (years)
	Non-amortizing intangible assets
	Hard Rock Licensing	$	—		$	34,833		Indefinite
		$	—		$	34,833
	Amortizing intangible assets
	Rehab trade name	(40		)	1,420			6
	Body English trade name	—			—			0
	Pink Taco trade name	(23		)	129			1
	Love Jones trade name	(3		)	19			1
	Mr. Lucky's trade name	(20		)	110			1
	Player relationships	(465		)	8,285			5
		(551		)	9,963
		$	(551	)	$	44,796

Accrued_Expenses_Tables

Accrued Expenses (Tables)	12 Months Ended
	Dec. 31, 2013
Payables and Accruals [Abstract]
Schedule of Accounts Payable and Accrued Liabilities	Accrued expenses consist of the following:
		As of December 31,
	($ in thousands)	2013		2012
	Current
	Deferred income	$	2,013	$	4,082
	Capital leases obligations	391		599
	Advance room, convention and customer deposits	6,631		4,575
	Accrued salaries, payroll taxes and other employee benefits	1,163		3,001
	Accrued miscellaneous taxes	1,479		1,187
	Reserve for general liability and accrued legal claims	5,187		3,727
	Other accrued liabilities	3,952		6,505
	Total current accrued expenses	20,816		23,676
	Long term
	Capital leases obligations	177		568
	Total long term accrued expenses	177		568
	Total accrued expenses	$	20,993	$	24,244

Debt_Tables

Debt (Tables)	12 Months Ended
	Dec. 31, 2013
Debt Disclosure [Abstract]
Schedule of Long-term Debt Instruments	The following table presents debt outstanding as of December 31, 2013 and 2012:
				As of December 31,
	($ in thousands)		Final		Face value			Book value			Face value		Book value
	Project name/lender		maturity		2013			2013			2012		2012
	Amended facility -
	Note A/Vegas HR Private Limited		March 1, 2018		$	575,213		$	504,775		$	553,826	$	472,740
	Amended facility -
	Note B/Vegas HR Private Limited		March 1, 2018		327,290			182,075			327,290		160,124
	Second Mortgage -
	Brookfield Financial		March 1, 2018		30,000			16,596			30,000		15,021
	Total debt				932,503			703,446			911,116		647,885
	Current portion of long-term debt				(902,503		)	(686,850		)	—		—
	Total long-term debt				$	30,000		$	16,596		$	911,116	$	647,885
Schedule of Amortization of Debt Discounts	The estimated annual amortization of the debt discounts under the effective interest method assuming estimated future cash flow payments of the Amended Facility and the Second Mortgage for each of the five succeeding years and thereafter, is as follows:
	($ in thousands)	Amortization - Amended Facility				Amortization - Second Mortgage
	2014	$	40,018			$	2,042
	2015	47,530				2,645
	2016	55,076				3,439
	2017	62,321				4,445
	2018	10,708				833
	Thereafter	—				—
	Total	$	215,653			$	13,404

Commitments_and_Contingencies_

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2013
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Lease Payments for Capital Leases	Future minimum lease payments required under capital leases, included in our consolidated balance sheet as current and long term accrued expenses, as of December 31, 2013 are as follows:
		Payments due by
	($ in thousands)	Less than 1 Year		1-3 Years		3-5 Years		More than 5 Years		Total
	Capital leases
	Gross capital leases	$	347	$	170	$	—	$	—	$	517
	Imputed interest	44		7		—		—		51
	Net capital leases	391		177		—		—		568
	Total	$	391	$	177	$	—	$	—	$	568

Quarterly_Financial_Informatio1

Quarterly Financial Information (unaudited) (Tables)	12 Months Ended
	Dec. 31, 2013
Quarterly Financial Information Disclosure [Abstract]
Schedule of Quarterly Financial Information	Quarterly financial information for the years ended December 31, 2013 and 2012 is summarized below:
		2013
	($ in thousands)	First			Second			Third			Fourth
		Quarter			Quarter			Quarter			Quarter
	Net revenues	$	47,460		$	57,210		$	47,321		$	42,622
	Operating (loss) income	(1,308		)	1,031			(3,999		)	(2,921		)
	Loss before income taxes	(24,475		)	(23,029		)	(29,099		)	(28,936		)
	Net loss	(24,475		)	(23,029		)	(29,099		)	(28,936		)
		2012
	($ in thousands)	First			Second			Third			Fourth
		Quarter			Quarter			Quarter			Quarter
	Net revenues	$	51,248		$	54,302		$	49,724		$	43,267
	Operating income (loss)	390			(797		)	(833		)	(24,216		)
	Loss before income taxes	(21,677		)	(22,681		)	(23,659		)	(47,587		)
	Net loss	(21,677		)	(22,681		)	(23,659		)	(47,587		)

Company_Structure_and_Signific3

Company Structure and Significant Accounting Policies - Going Concern (Details) (USD $)	3 Months Ended								10 Months Ended	12 Months Ended		2 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Dec. 31, 2013	Dec. 31, 2012	Feb. 28, 2011	Dec. 31, 2010	Feb. 28, 2014
Debt Instrument [Line Items]
Net (loss) income	$28,936	$29,099	$23,029	$24,475	$47,587	$23,659	$22,681	$21,677	$66,081	$105,539	$115,604
Net members' deficit	200,551				95,012				-20,389	200,551	95,012	0
Outstanding interest	10,547				43,963					10,547	43,963
HRH Holdings
Debt Instrument [Line Items]
Net (loss) income												-10,006
Net members' deficit												182,173	192,514
Amended facility with PIK
Debt Instrument [Line Items]
Outstanding interest	39,800				18,500					39,800	18,500
Subsequent Event | Amended facility with PIK
Debt Instrument [Line Items]
Outstanding interest														$44,300

Company_Structure_and_Signific4

Company Structure and Significant Accounting Policies - Acquisition (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Feb. 28, 2011	Mar. 02, 2011
In Thousands, unless otherwise specified
Liabilities & Members' Equity
Member' equity	($200,551)	($95,012)	$20,389	$0
Long-term debt, face value	932,503	911,116
HRHH JV Junior Mezz and HRHH Gaming Junior Mezz
Assets
Current assets				71,825
Land, buildings and equipment				523,931
Intangible assets				111,773
Total assets				707,529
Liabilities & Members' Equity
Current liabilities				39,701
Long term debt				582,782
Total liabilities				622,483
Member' equity				85,046
Total liabilities & members' equity				707,529
Mortgages | Second Mortgage | Brookfield Financial
Liabilities & Members' Equity
Long-term debt, face value	$30,000	$30,000			$30,000

Company_Structure_and_Signific5

Company Structure and Significant Accounting Policies - Pro Forma Statement of Operations (Details) (HRHH JV Junior Mezz and HRHH Gaming Junior Mezz, USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2011
HRHH JV Junior Mezz and HRHH Gaming Junior Mezz
Business Acquisition [Line Items]
Total revenues	$193,910
Income before income taxes	-80,566
Net income	($80,566)

Company_Structure_and_Signific6

Company Structure and Significant Accounting Policies - Deferred Income (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Millions, unless otherwise specified
Accounting Policies [Abstract]
Deferred income	$2	$4.10

Company_Structure_and_Signific7

Company Structure and Significant Accounting Policies - Restricted Cash (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Restricted Cash and Cash Equivalents Items [Line Items]
Reserve fund percentage	3.00%
Current restricted cash	$5,069	$3,995
Noncurrent restricted cash	19,354	17,781
Restricted cash	24,423	21,776
Tax reserves
Restricted Cash and Cash Equivalents Items [Line Items]
Current restricted cash	2,602	2,072
Insurance reserves
Restricted Cash and Cash Equivalents Items [Line Items]
Current restricted cash	1,329	1,327
Other reserves
Restricted Cash and Cash Equivalents Items [Line Items]
Current restricted cash	363	363
Workers' compensation reserves
Restricted Cash and Cash Equivalents Items [Line Items]
Current restricted cash	775	233
Working capital reserves
Restricted Cash and Cash Equivalents Items [Line Items]
Noncurrent restricted cash	14,399	16,148
Available restricted cash reserves for future capital expenditures
Restricted Cash and Cash Equivalents Items [Line Items]
Noncurrent restricted cash	$4,955	$1,633

Company_Structure_and_Signific8

Company Structure and Significant Accounting Policies - Property, Plant and Equipment and Intangibles (Details) (USD $)	10 Months Ended	12 Months Ended		3 Months Ended		2 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2011	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2012	Jun. 30, 2012	Feb. 28, 2011
Property, Plant and Equipment [Line Items]
Non-cash impairment charge on indefinite-lived intangibles	$0	$0
Non-cash impairment charge on finite-lived intangibles	0	0	6,200
Building and building improvements | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful lives		15 years
Building and building improvements | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful lives		40 years
Equipment, furniture and fixtures | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful lives		3 years
Equipment, furniture and fixtures | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful lives		10 years
Trademark licensing
Property, Plant and Equipment [Line Items]
Non-cash impairment charge on indefinite-lived intangibles		0	15,000	-12,000	3,000
HRH Holdings
Property, Plant and Equipment [Line Items]
Non-cash impairment charge on indefinite-lived intangibles						0
Non-cash impairment charge on finite-lived intangibles						$0
HRH Holdings | Equipment, furniture and fixtures | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful lives						3 years
HRH Holdings | Equipment, furniture and fixtures | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful lives						10 years
HRH Holdings | Land improvements | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful lives						12 years
HRH Holdings | Land improvements | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful lives						15 years
HRH Holdings | Building improvements
Property, Plant and Equipment [Line Items]
Estimated useful lives						15 years
HRH Holdings | Buildings | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful lives						39 years
HRH Holdings | Buildings | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful lives						45 years
HRH Holdings | Memorabilia
Property, Plant and Equipment [Line Items]
Estimated useful lives						40 years

Company_Structure_and_Signific9

Company Structure and Significant Accounting Policies - Advertising Expenses (Details) (USD $)	2 Months Ended	10 Months Ended	12 Months Ended
In Millions, unless otherwise specified	Feb. 28, 2011	Dec. 31, 2011	Dec. 31, 2013	Dec. 31, 2012
Accounting Policies [Abstract]
Advertising expense	$0.30	$3.30	$6.50	$6.50

Recovered_Sheet1

Company Structure and Significant Accounting Policies - Income Taxes (Details) (USD $)	10 Months Ended	12 Months Ended		2 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2011	Dec. 31, 2013	Dec. 31, 2012	Feb. 28, 2011
Income Taxes [Line Items]
Income tax expense	$0	$0	$0
HRH Holdings
Income Taxes [Line Items]
Income tax expense				$141

Recovered_Sheet2

Company Structure and Significant Accounting Policies - Complimentaries (Details) (USD $)	10 Months Ended	12 Months Ended		2 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2011	Dec. 31, 2013	Dec. 31, 2012	Feb. 28, 2011
Related Party Transaction [Line Items]
Operating cost of complimentaries	$8,190	$9,363	$11,489
Sales incentives, noncash	1,300	1,300	2,000
Food and beverage
Related Party Transaction [Line Items]
Operating cost of complimentaries	5,440	5,102	7,289
Lodging
Related Party Transaction [Line Items]
Operating cost of complimentaries	1,860	3,216	2,907
Other
Related Party Transaction [Line Items]
Operating cost of complimentaries	890	1,045	1,293
HRH Holdings
Related Party Transaction [Line Items]
Operating cost of complimentaries				1,765
Sales incentives, noncash				285
HRH Holdings | Food and beverage
Related Party Transaction [Line Items]
Operating cost of complimentaries				1,220
HRH Holdings | Lodging
Related Party Transaction [Line Items]
Operating cost of complimentaries				398
HRH Holdings | Other
Related Party Transaction [Line Items]
Operating cost of complimentaries				$147

Recovered_Sheet3

Company Structure and Significant Accounting Policies - Derivatives (Details) (USD $)	10 Months Ended	12 Months Ended		2 Months Ended	0 Months Ended
	Dec. 31, 2011	Dec. 31, 2013	Dec. 31, 2012	Feb. 28, 2011	Feb. 09, 2010	Mar. 27, 2013
					instrument	instrument
Derivative [Line Items]
Number of derivative agreements						2
Aggregate notional amount						$883,400,000
Purchase of interest rate caps, designated for hedging	372,000	64,000	142,000
HRH Holdings
Derivative [Line Items]
Purchase of interest rate caps, designated for hedging				0
HRH Holdings | Interest rate cap
Derivative [Line Items]
Number of derivative agreements					5
Aggregate notional amount					1,285,000,000
Purchase of interest rate caps, designated for hedging					1,600,000
Gain or (loss) in fair value included in comprehensive income, net of premium amortization				300,000
Interest expense attributable to derivatives not designated as hedges				$300,000
LIBOR
Derivative [Line Items]
Interest rate cap		0.17%				2.50%
LIBOR | HRH Holdings | Interest rate cap
Derivative [Line Items]
Interest rate cap					1.23%
Designated for hedge accounting | HRH Holdings | Interest rate cap
Derivative [Line Items]
Number of derivative agreements					4
Not designated for hedge accounting | HRH Holdings | Interest rate cap
Derivative [Line Items]
Number of derivative agreements					1

Recovered_Sheet4

Company Structure and Significant Accounting Policies - Fair Value (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Accounting Policies [Abstract]
Estimated fair value of debt	$641,300,000	$603,100,000
Long-term debt	$703,446,000	$647,885,000

Recovered_Sheet5

Company Structure and Significant Accounting Policies - Valuation of Consideration Transferred (Details)	12 Months Ended
	Dec. 31, 2013
New initiatives and intellectual property
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Discount rate	35.00%
Minimum
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Discount rate	13.50%
Long-term growth rate	2.50%
Maximum
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Discount rate	14.50%
Long-term growth rate	3.00%
Market approach
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Weighting based on approach, percent	25.00%
Income approach
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Weighting based on approach, percent	75.00%

Accounts_Receivable_Net_Compon

Accounts Receivable, Net - Components of Allowance for Doubtful Accounts (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Accounts Receivable, Net, Current [Abstract]
Accounts receivable, gross	$9,030	$9,268
Less: allowance for doubtful accounts	-679	-959
Total accounts receivable, net	8,351	8,309
Casino
Accounts Receivable, Net, Current [Abstract]
Accounts receivable, gross	2,999	3,677
Hotel
Accounts Receivable, Net, Current [Abstract]
Accounts receivable, gross	2,679	2,883
Other
Accounts Receivable, Net, Current [Abstract]
Accounts receivable, gross	$3,352	$2,708

Accounts_Receivable_Net_Activi

Accounts Receivable, Net - Activity in Allowance for Doubtful Accounts (Details) (USD $)	2 Months Ended	10 Months Ended	12 Months Ended
In Thousands, unless otherwise specified	Feb. 28, 2011	Dec. 31, 2011	Dec. 31, 2013	Dec. 31, 2012
Accounts, Notes, Loans and Financing Receivable [Line Items]
Ending balance			$679	$959
HRH Holdings
Accounts, Notes, Loans and Financing Receivable [Line Items]
Beginning balance	591
Additions - bad debt expense	2,476
Deductions - write off net of collections	-2,472
Ending balance	595
BREF HR, LLC
Accounts, Notes, Loans and Financing Receivable [Line Items]
Beginning balance		0	959	1,320
Additions - bad debt expense		1,627	77	-325
Deductions - write off net of collections		-307	-357	-36
Fair value adjustments	-595
Ending balance	$0	$1,320	$679	$959

Inventories_Details

Inventories (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Inventory [Line Items]
Inventories	$2,947	$2,519
Restaurants and bars
Inventory [Line Items]
Inventories	1,848	1,739
Retail merchandise
Inventory [Line Items]
Inventories	975	699
Other inventory and operating supplies
Inventory [Line Items]
Inventories	$124	$81

Property_and_Equipment_Net_Det

Property and Equipment, Net (Details) (USD $)	10 Months Ended	12 Months Ended		2 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2011	Dec. 31, 2013	Dec. 31, 2012	Feb. 28, 2011
Property, Plant and Equipment [Line Items]
Property and equipment		$544,144	$540,557
Less: accumulated depreciation		-66,819	-41,603
Construction in progress		1,683	210
Total property and equipment, net		479,008	499,164
Depreciation	17,042	25,263	24,730
Land
Property, Plant and Equipment [Line Items]
Property and equipment		115,600	115,600
Building and building improvements
Property, Plant and Equipment [Line Items]
Property and equipment		342,159	341,940
Furniture, fixtures and equipment
Property, Plant and Equipment [Line Items]
Property and equipment		79,943	77,005
Memorabilia
Property, Plant and Equipment [Line Items]
Property and equipment		6,442	6,012
HRH Holdings
Property, Plant and Equipment [Line Items]
Depreciation				$10,307

Intangible_Assets_Net_Nonamort

Intangible Assets, Net - Non-amortizing Intangible Assets (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Feb. 28, 2011
In Thousands, unless otherwise specified
Indefinite-lived Intangible Assets [Line Items]
Gross Carrying Amount	$62,000	$62,000
Accumulated Impairment Losses	-15,000	-15,000
Net Carrying Amount	47,000	47,000
Trademark licensing
Indefinite-lived Intangible Assets [Line Items]
Gross Carrying Amount	55,000	55,000
Accumulated Impairment Losses	-15,000	-15,000
Net Carrying Amount	40,000	40,000
Future Trademark licensing
Indefinite-lived Intangible Assets [Line Items]
Gross Carrying Amount	7,000	7,000
Accumulated Impairment Losses	0	0
Net Carrying Amount	7,000	7,000
HRH Holdings
Indefinite-lived Intangible Assets [Line Items]
Net Carrying Amount			34,833
HRH Holdings | Trademark licensing
Indefinite-lived Intangible Assets [Line Items]
Net Carrying Amount			$34,833

Intangible_Assets_Net_Amortizi

Intangible Assets, Net - Amortizing Intangible Assets (Details) (USD $)	10 Months Ended	12 Months Ended		2 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2011	Dec. 31, 2013	Dec. 31, 2012	Feb. 28, 2011
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount		$49,773	$49,773
Accumulated Impairment Losses		-6,175	-6,175
Accumulated Amortization		-20,056	-14,403
Net Carrying Amount		23,542	29,195
Finite-lived Intangible Assets [Roll Forward]
Amortization	-7,773	-5,653	-6,630
Ending		23,542	29,195
Intangible assets, net		70,542	76,195
In-place contracts
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount		29,000	29,000
Accumulated Impairment Losses		-6,175	-6,175
Accumulated Amortization		-8,492	-5,316
Net Carrying Amount		14,333	17,509
Finite-lived Intangible Assets [Roll Forward]
Ending		14,333	17,509
In-place contracts | Minimum
Finite-lived Intangible Assets [Roll Forward]
Remaining life (years)		0 years
In-place contracts | Maximum
Finite-lived Intangible Assets [Roll Forward]
Remaining life (years)		7 years
Trademark licensing
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount		2,537	2,537
Accumulated Impairment Losses		0	0
Accumulated Amortization		-1,875	-1,213
Net Carrying Amount		662	1,324
Finite-lived Intangible Assets [Roll Forward]
Ending		662	1,324
Remaining life (years)		1 year
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount		3,000	3,000
Accumulated Impairment Losses		0	0
Accumulated Amortization		-3,000	-3,000
Net Carrying Amount		0	0
Finite-lived Intangible Assets [Roll Forward]
Ending		0	0
Remaining life (years)		0 years
Sponsorship agreements
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount		1,300	1,300
Accumulated Impairment Losses		0	0
Accumulated Amortization		-1,300	-1,191
Net Carrying Amount		0	109
Finite-lived Intangible Assets [Roll Forward]
Ending		0	109
Remaining life (years)		0 years
Market leases
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount		1,736	1,736
Accumulated Impairment Losses		0	0
Accumulated Amortization		-912	-594
Net Carrying Amount		824	1,142
Finite-lived Intangible Assets [Roll Forward]
Ending		824	1,142
Market leases | Minimum
Finite-lived Intangible Assets [Roll Forward]
Remaining life (years)		0 years
Market leases | Maximum
Finite-lived Intangible Assets [Roll Forward]
Remaining life (years)		7 years
Player relationships
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount		10,000	10,000
Accumulated Impairment Losses		0	0
Accumulated Amortization		-3,854	-2,685
Net Carrying Amount		6,146	7,315
Finite-lived Intangible Assets [Roll Forward]
Ending		6,146	7,315
Remaining life (years)		7 years
Other
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount		2,200	2,200
Accumulated Impairment Losses		0	0
Accumulated Amortization		-623	-404
Net Carrying Amount		1,577	1,796
Finite-lived Intangible Assets [Roll Forward]
Ending		1,577	1,796
Remaining life (years)		7 years
HRH Holdings
Finite-Lived Intangible Assets [Line Items]
Net Carrying Amount				9,963
Finite-lived Intangible Assets [Roll Forward]
Amortization				-551
Ending				9,963
Intangible assets, net				44,796
HRH Holdings | Trade names | Rehab trade name
Finite-Lived Intangible Assets [Line Items]
Net Carrying Amount				1,420
Finite-lived Intangible Assets [Roll Forward]
Amortization				-40
Ending				1,420
Remaining life (years)				6 years
HRH Holdings | Trade names | Body English trade name
Finite-Lived Intangible Assets [Line Items]
Net Carrying Amount				0
Finite-lived Intangible Assets [Roll Forward]
Amortization				0
Ending				0
Remaining life (years)				0 years
HRH Holdings | Trade names | Pink Taco trade name
Finite-Lived Intangible Assets [Line Items]
Net Carrying Amount				129
Finite-lived Intangible Assets [Roll Forward]
Amortization				-23
Ending				129
Remaining life (years)				1 year
HRH Holdings | Trade names | Love Jones trade name
Finite-Lived Intangible Assets [Line Items]
Net Carrying Amount				19
Finite-lived Intangible Assets [Roll Forward]
Amortization				-3
Ending				19
Remaining life (years)				1 year
HRH Holdings | Trade names | Mr. Lucky's trade name
Finite-Lived Intangible Assets [Line Items]
Net Carrying Amount				110
Finite-lived Intangible Assets [Roll Forward]
Amortization				-20
Ending				110
Remaining life (years)				1 year
HRH Holdings | Player relationships
Finite-Lived Intangible Assets [Line Items]
Net Carrying Amount				8,285
Finite-lived Intangible Assets [Roll Forward]
Amortization				-465
Ending				$8,285
Remaining life (years)				5 years

Intangible_Assets_Net_Schedule

Intangible Assets, Net - Schedule of Intangible Assets (Details) (USD $)	10 Months Ended	12 Months Ended		2 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2011	Dec. 31, 2013	Dec. 31, 2012	Feb. 28, 2011
Schedule of Finite And Indefinite-Lived Intangible Assets [Line Items]
Gross Carrying Amount		$111,773	$111,773
Accumulated Impairment Losses		-21,175	-21,175
Accumulated Amortization		-20,056	-14,403
Amortization	-7,773	-5,653	-6,630
Net Carrying Amount		70,542	76,195
HRH Holdings
Schedule of Finite And Indefinite-Lived Intangible Assets [Line Items]
Amortization				-551
Net Carrying Amount				$44,796

Intangible_Assets_Net_Narrativ

Intangible Assets, Net - Narrative (Details) (USD $)	10 Months Ended	12 Months Ended		3 Months Ended		1 Months Ended
	Dec. 31, 2011	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2012	Jun. 30, 2012	Dec. 31, 2012
Schedule of Finite And Indefinite-Lived Intangible Assets [Line Items]
Amortization of intangible assets	$7,773,000	$5,653,000	$6,630,000
Estimated aggregate amortization expense, year one		4,000,000
Estimated aggregate amortization expense, year two		3,200,000
Estimated aggregate amortization expense, year three		3,200,000
Estimated aggregate amortization expense, year four		3,200,000
Estimated aggregate amortization expense, year five		3,200,000
Non-cash impairment charge on finite-lived intangibles	0	0	6,200,000
Non-cash impairment charge on indefinite-lived intangibles	0	0
Trademark licensing
Schedule of Finite And Indefinite-Lived Intangible Assets [Line Items]
Non-cash impairment charge on indefinite-lived intangibles		0	15,000,000	-12,000,000	3,000,000
Licensing agreements
Schedule of Finite And Indefinite-Lived Intangible Assets [Line Items]
Non-cash impairment charge on finite-lived intangibles						$6,200,000
Minimum
Schedule of Finite And Indefinite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, estimated useful life		1 year
Maximum
Schedule of Finite And Indefinite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, estimated useful life		9 years

Accrued_Expenses_Details

Accrued Expenses (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Current
Deferred income	$2,013	$4,082
Capital leases obligations	391	599
Advance room, convention and customer deposits	6,631	4,575
Accrued salaries, payroll taxes and other employee benefits	1,163	3,001
Accrued miscellaneous taxes	1,479	1,187
Reserve for general liability and accrued legal claims	5,187	3,727
Other accrued liabilities	3,952	6,505
Total current accrued expenses	20,816	23,676
Long term
Capital leases obligations	177	568
Total long term accrued expenses	177	568
Total accrued expenses	$20,993	$24,244

Agreements_with_Related_Partie1

Agreements with Related Parties (Details) (USD $)	10 Months Ended	12 Months Ended		16 Months Ended	1 Months Ended	18 Months Ended	0 Months Ended	2 Months Ended	49 Months Ended	12 Months Ended
	Dec. 31, 2011	Dec. 31, 2013	Dec. 31, 2012	Jun. 15, 2012	Apr. 30, 2013	Dec. 31, 2013	Feb. 02, 2007	Feb. 28, 2011	Feb. 28, 2011	Dec. 31, 2010
							period
Related Party Transaction [Line Items]
Related party payables		$220,000	$406,000			$220,000
Loss on joint venture investment	0	-49,000	-630,000
WG-Harmon
Related Party Transaction [Line Items]
Management fee expense	1,900,000	1,800,000	1,800,000
Related party payables		100,000	400,000			100,000
WG-Harmon | Gaming Operations
Related Party Transaction [Line Items]
Monthly base fee for management expense				37,500
WG-Harmon | Non-Gaming Operations
Related Party Transaction [Line Items]
Monthly base fee for management expense				122,500		160,000
Monthly base fee for management expense if construction services are no longer provided						150,000
Reduction in monthly base fee for management expense					10,000
WG-Harmon | Liquor Management
Related Party Transaction [Line Items]
Monthly rental income				25,000
CDO Restaurant Associates, LLC
Related Party Transaction [Line Items]
Initial construction and preopening budget, contribution, percentage			80.00%
Initial construction and preopening budget, contribution			2,100,000
Rate on related party loan receivable		8.00%
Preferred return over capital contributions, percentage		8.00%
Equity method investment, ownership percentage		50.00%				50.00%
Amount distributed to members during period		0	0
Operating lease, term of contract		10 years
Operating lease, renewal term		5 years
Rent expense calculation, percentage of sales		6.00%
CDO Restaurant Associates, LLC | Pre-opening Costs in Excess of Budgeted Amounts
Related Party Transaction [Line Items]
Loan to related party			100,000
CDO Restaurant Associates, LLC | Final Construction Costs in Excess of Budgeted Amounts
Related Party Transaction [Line Items]
Loan to related party			248,000
Fox Restaurant Concepts, LLC
Related Party Transaction [Line Items]
Related party management fee rate		6.00%
HRH Holdings
Related Party Transaction [Line Items]
Management fee expense								700,000
Loss on joint venture investment								0
Initial term of management agreement							20 years
Number of periods management company had option to extend							2
Number of years per period management company had option to extend							10 years
Management fee percent									4.00%
Gaming facilities support fee								100,000	828,000
Chain service expense reimbursement, cap rate									1.50%
Incentive fee, percentage									10.00%
Incentive fee, threshold percentage used to calculate fee									90.00%
Number of acres of land acquired										11
HRH Holdings | Joint Venture
Related Party Transaction [Line Items]
Consulting fee, quarterly base amount										250,000
Mortgages | Brookfield Financial
Related Party Transaction [Line Items]
Accrued interest on debt	2,400,000	4,600,000	3,600,000
Other Noncurrent Assets | CDO Restaurant Associates, LLC
Related Party Transaction [Line Items]
Equity method investment value		1,400,000				1,400,000
Other Current Assets | CDO Restaurant Associates, LLC
Related Party Transaction [Line Items]
Equity method investment value			1,500,000
Bank of America, N.T. & S.A. | CDO Restaurant Associates, LLC
Related Party Transaction [Line Items]
Reference rate on loan receivable		3.25%				3.25%
Basis spread on variable rate		4.00%				4.00%
Equity In Income Of Joint Venture | CDO Restaurant Associates, LLC
Related Party Transaction [Line Items]
Loss on joint venture investment		$0	($600,000)

Debt_Debt_Outstanding_Details

Debt - Debt Outstanding (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Mar. 02, 2011
In Thousands, unless otherwise specified
Debt Instrument [Line Items]
Face value	$932,503	$911,116
Current portion of long-term debt, Face value	-902,503	0
Total long-term debt, Face value	30,000	911,116
Book value	703,446	647,885
Current portion of long-term debt, Book value	-686,850	0
Total long-term debt, Book value	16,596	647,885
Amended facility with PIK | Amended Facility Note A
Debt Instrument [Line Items]
Face value	575,213	553,826
Book value	504,775	472,740
Amended facility without PIK | Amended Facility Note B
Debt Instrument [Line Items]
Face value	327,290	327,290
Book value	182,075	160,124
Mortgages | Second Mortgage | Brookfield Financial
Debt Instrument [Line Items]
Face value	30,000	30,000	30,000
Book value	$16,596	$15,021

Debt_Narrative_Details

Debt - Narrative (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Mar. 02, 2011
Debt Instrument [Line Items]
Outstanding interest	10,547,000	$43,963,000
Long-term debt, face value	932,503,000	911,116,000
Amended facility with PIK
Debt Instrument [Line Items]
Outstanding interest	39,800,000	18,500,000
Brookfield Financial | Mortgages
Debt Instrument [Line Items]
Effective interest rate payable at maturity on second mortgage	15.00%
Amended Facility Note A and B | Loans Payable [Member]
Debt Instrument [Line Items]
Outstanding interest	61,200,000
Interest rate at period end	4.00%
Amended Facility Note A and B | LIBOR | Loans Payable [Member]
Debt Instrument [Line Items]
Basis spread	2.50%
Variable rate basis floor	1.50%
Amended Facility Note A and B | Scenario One | Loans Payable [Member]
Debt Instrument [Line Items]
Supplemental interest rate, minimum	6.50%
Amended Facility Note A and B | Scenario Two | LIBOR | Loans Payable [Member]
Debt Instrument [Line Items]
Supplemental interest rate, minimum	4.00%
Second Mortgage | Brookfield Financial | Mortgages
Debt Instrument [Line Items]
Outstanding interest	10,500,000
Contractually owed interest	14,600,000
Long-term debt, face value	30,000,000	$30,000,000	$30,000,000

Debt_Debt_Discount_Amortizatio

Debt - Debt Discount Amortization (Details) (USD $)	Dec. 31, 2013
In Thousands, unless otherwise specified
Amended facility with PIK | Vegas HR Private Limited
Long-term Debt, Estimated Annual Amortization [Abstract]
2014	$40,018
2015	47,530
2016	55,076
2017	62,321
2018	10,708
Thereafter	0
Total	215,653
Mortgages | Second Mortgage | Brookfield Financial
Long-term Debt, Estimated Annual Amortization [Abstract]
2014	2,042
2015	2,645
2016	3,439
2017	4,445
2018	833
Thereafter	0
Total	$13,404

Commitments_and_Contingencies_1

Commitments and Contingencies (Details) (USD $)	Dec. 31, 2013
Commitments and Contingencies Disclosure [Abstract]
Gross capital leases, Payments due by less than 1 Year	$347,000
Gross capital leases, Payments due by 1-3 Years	170,000
Gross capital leases, Total	517,000
Imputed interest, Payments due by less than 1 Year	44,000
Imputed interest, Payments due by 1-3 Years	7,000
Imputed interest, Total	51,000
Net capital leases, Payments due by less than 1 year	391,000
Net capital leases, Payments due by 1-3 Years	177,000
Net capital leases, Total	568,000
Loss contingencies accrued	$4,600,000

Employee_Benefit_Plans_Details

Employee Benefit Plans (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Compensation and Retirement Disclosure [Abstract]
Minimum age of eligible employee for profit sharing plan	21 years
Number of months of continuous employment to be eligible for plan	6 months
Number of minimum hours required to be served for eligibility	1000 hours
Minimum annual contributions per employee, percent	1.00%
Maximum annual contributions per employee, percent	50.00%
Matching contributions for 401k	$0	$0

Membership_Interests_Details

Membership Interests (Details) (USD $)	10 Months Ended	12 Months Ended		2 Months Ended
	Dec. 31, 2011	Dec. 31, 2013	Dec. 31, 2012	Feb. 28, 2011
		class
Other Ownership Interests [Line Items]
Number of classes of membership interests		2
Members' capital contributions	$17,000,000	$0	$0
Capital contributions from related parties	30,000,000
Equity contribution	13,000,000	0	0
Cash contribution	1,627,000
HRH Holdings
Other Ownership Interests [Line Items]
Equity contribution				0
Percentage threshold requiring other members to sell same ratable share of interest				51.00%
Percentage of defaulting members' equity authorized to be paid by a nonaffiliated member				85.00%
HRH Holdings | Class A and B Memberships | Morgans and Morgans Group LLC
Other Ownership Interests [Line Items]
Equity contributed to fund purchase price for acquisition				57,500,000
Percentage contributed to fund purchase price of acquisition				33.33%
HRH Holdings | Class A and B Memberships | Affiliates of DLJMB
Other Ownership Interests [Line Items]
Equity contributed to fund purchase price for acquisition				$115,000,000
Percentage contributed to fund purchase price of acquisition				66.67%

Quarterly_Financial_Informatio2

Quarterly Financial Information (unaudited) (Details) (USD $)	3 Months Ended								10 Months Ended	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Dec. 31, 2013	Dec. 31, 2012
Quarterly Financial Information Disclosure [Abstract]
Total Revenues	$42,622	$47,321	$57,210	$47,460	$43,267	$49,724	$54,302	$51,248	$164,653	$194,613	$198,541
Operating Income (loss)	-2,921	-3,999	1,031	-1,308	-24,216	-833	-797	390	1,527	-7,197	-25,456
(Loss) income before Income taxes	-28,936	-29,099	-23,029	-24,475	-47,587	-23,659	-22,681	-21,677	-66,081	-105,539	-115,604
Net Income (loss)	($28,936)	($29,099)	($23,029)	($24,475)	($47,587)	($23,659)	($22,681)	($21,677)	($66,081)	($105,539)	($115,604)