Bref HR 10-Q 12 Nov 15 2015 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information	9 Months Ended
	Sep. 30, 2015shares
Document and Entity Information [Abstract]
Entity Registrant Name	BREF HR, LLC
Entity Central Index Key	1,531,537
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Document Type	10-Q
Document Period End Date	Sep. 30, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q3
Amendment Flag	false
Entity Common Stock, Shares Outstanding	0

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents	$ 24,814	$ 13,303
Accounts receivable (net)	12,328	10,956
Inventories	3,061	3,578
Prepaid expenses and other current assets	2,934	3,070
Related party receivable	115	81
Restricted cash	4,556	4,868
Total current assets	47,808	35,856
Property and equipment (net)	445,610	456,929
Intangible assets (net)	63,685	66,449
Restricted cash	23,440	22,746
Investment in joint venture	1,040	1,223
Total assets	581,583	583,203
Current liabilities:
Accounts payable	6,331	5,220
Construction related payables	196	307
Related party payables	82	30
Accrued expenses	19,756	16,167
Interest payable	109,174	86,327
Current portion of long term debt	794,853	743,362
Total current liabilities	930,392	851,413
Long term accrued expenses	185	0
Long term interest payable	22,146	16,536
Long term debt - due to affiliate	20,550	18,638
Total long term liabilities	42,881	35,174
Total liabilities	$ 973,273	$ 886,587
Commitments and contingencies (Note 11)
Members' deficit:
Paid-in capital	$ 86,673	$ 86,673
Accumulated deficit	(478,363)	(390,057)
Total members' deficit	(391,690)	(303,384)
Total liabilities and members deficit	$ 581,583	$ 583,203

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Revenues
Casino	$ 9,434	$ 11,500	$ 33,797	$ 37,632
Lodging	16,100	15,862	51,207	50,821
Food and beverage	17,551	19,564	53,509	60,791
Entertainment, retail and other	7,375	7,917	24,920	21,440
Gross revenues	50,460	54,843	163,433	170,684
Less: Promotional allowances	(4,478)	(4,665)	(14,669)	(14,112)
Net revenues	45,982	50,178	148,764	156,572
Costs and Expenses
Casino	8,150	8,861	27,749	25,600
Lodging	5,229	5,256	15,695	16,412
Food and beverage	10,964	12,082	31,952	36,555
Entertainment, retail and other	4,716	5,183	15,215	14,122
Marketing	1,852	2,050	5,884	6,700
Fee and expense reimbursements - related party	43	587	1,526	3,193
General and administrative	8,597	8,675	28,084	26,024
Depreciation and amortization	7,547	7,516	22,657	22,435
Loss on disposal of assets	114	0	114	0
Total costs and expenses	47,212	50,210	148,876	151,041
Income (loss) from operations	(1,230)	(32)	(112)	5,531
Interest income	1	3	7	9
Interest expense	(30,652)	(28,300)	(88,228)	(78,307)
Income (loss) from joint venture investment	(48)	(32)	27	(13)
Loss before income taxes	(31,929)	(28,361)	(88,306)	(72,780)
Income taxes	0	0	0	0
Net loss	$ (31,929)	$ (28,361)	$ (88,306)	$ (72,780)

Condensed Consolidated Stateme4

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Cash flows from operating activities
Net loss	$ (88,306)	$ (72,780)
Adjustment to reconcile net loss to net cash provided by operating activities:
Depreciation	19,893	19,407
Provision for doubtful accounts	1,658	563
Amortization of intangible assets	2,764	3,028
Amortization of debt discount	33,889	26,759
Accrued non-cash interest applied to principal	19,514	11,572
Loss (income) from joint venture investment	(27)	13
Loss on disposal of assets	114	0
(Increase) decrease in assets:
Accounts receivable	(3,030)	(2,755)
Inventories	517	(301)
Prepaid expenses	136	(1,140)
Related party receivable	(34)	321
Increase (decrease) in liabilities:
Accounts payable	1,111	(2,733)
Related party payable	52	96
Other accrued liabilities	3,712	(1,628)
Accrued interest payable	28,457	26,586
Net cash provided by operating activities	20,420	7,008
Cash flows from investing activities
Purchases of property and equipment	(8,440)	(2,871)
Payments on construction related payables	(111)	(541)
Restricted cash contributions	(7,048)	(8,253)
Restricted cash withdrawals	6,666	7,725
Return of investment	210	160
Proceeds from sale of operating assets	22	0
Net cash used in investing activities	(8,701)	(3,780)
Cash flows from financing activities
Capital lease payments	(208)	(339)
Net cash used in financing activities	(208)	(339)
Net increase in cash and cash equivalents	11,511	2,889
Cash and cash equivalents, beginning of period	13,303	14,094
Cash and cash equivalents, end of period	24,814	16,983
Supplemental disclosure of cash flow information
Cash paid during the period for interest, net of amounts capitalized	6,250	13,250
Supplemental Disclosure Non-cash Investing and Financing Activities
Construction related payables	$ 196	$ 306

Company Structure and Nature of

Company Structure and Nature of Business	9 Months Ended
	Sep. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Company Structure and Nature of Business	Company Structure 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, references to 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 (the "Assignment") from Hard Rock Hotel Holdings, LLC (“HRH Holdings”) in connection with the default by HRH Holdings and its subsidiaries on a real estate financing facility (the “Facility”), and the resulting settlement agreement. Brookfield Financial is managed by Brookfield Real Estate Financial Partners LLC (together with its affiliates, “Brookfield”). As part of the Assignment, the Company assumed the obligations under the Facility and entered into an amendment thereof (as amended, the “Amended Facility”) between Vegas HR Private Limited (the "Mortgage Lender") and the Company. Pursuant to the Amended Facility, the land, building and improvements, equipment, fixtures and all personal property relating to the Hard Rock Hotel & Casino Las Vegas were pledged as security and collateral. Also, as part of the Assignment, the Company entered into a second mortgage loan agreement with Brookfield Financial, as lender, (the “Second Mortgage”) in the amount of $30.0 million pursuant to which certain land, building and improvements, equipment, fixtures and personal property were pledged as security and collateral. The Second Mortgage is subordinate in right of payment to the Amended Facility. Since March 1, 2011, the Hard Rock Hotel & Casino Las Vegas and related assets have been owned by the Company pursuant to the Assignment. 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. We operate as a single reportable segment. Going Concern Over the past three years we have incurred substantial net losses. For the nine months ended September 30, 2015 our net loss was $88.3 million , and as of September 30, 2015 our net members' deficit was $391.7 million . The Amended Facility allows the Company to accrue "paid-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 September 30, 2015 was $79.8 million . 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. The lender entered into a series of amendments to the Forbearance Agreement which each time extended the effective date to which the lender agreed it would not exercise any rights or remedies with respect to the PIK interest. The most recent amendment to the Forbearance Agreement, the Nineteenth Amendment, is effective as of October 20, 2015 , pursuant to which the lender agreed not to exercise any rights or remedies with respect to the PIK interest until November 24, 2015 . Currently, the Company does not have sufficient funds to satisfy a demand for the PIK interest payment on November 24, 2015 . 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 November 24, 2015 , 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 November 24, 2015 , 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 unaudited condensed 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 unaudited condensed 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.

Basis of Presentation and Princ

Basis of Presentation and Principles of Consolidation	9 Months Ended
	Sep. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation and Principles of Consolidation	Basis of Presentation and Principles of Consolidation Basis of Presentation The accompanying unaudited condensed consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) for interim financial reporting under the rules and regulations of the Securities and Exchange Commission (“SEC”) in accordance with the instruction to the Quarterly Report on Form 10-Q and Article 10 of Regulation S-X. These unaudited condensed consolidated financial statements should be read in conjunction with the Company’s 2014 annual consolidated financial statements and notes thereto included in our Annual Report on Form 10-K for the year ended December 31, 2014 . The results for the periods indicated reflect all adjustments (consisting primarily of normal recurring adjustments) that management considers necessary for a fair presentation of our financial position, results of operations, and cash flows. The results for such periods are not necessarily indicative of the results to be expected for the full year. The preparation of the unaudited condensed consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates and those differences could be material. Certain amounts reported in the prior period on the unaudited condensed consolidated statements of operations have been combined to conform to the current presentation. Retail revenue and other revenue have been combined into entertainment, retail and other revenue and retail expenses and other expenses have been combined into entertainment, retail and other expenses. Principles of Consolidation The accompanying unaudited condensed consolidated financial statements include the accounts of the Company and its subsidiaries.

Accounts Receivable

Accounts Receivable	9 Months Ended
	Sep. 30, 2015
Receivables [Abstract]
Accounts Receivable	Accounts Receivable Components of accounts receivable (net) consist of the following: ($ in thousands) September 30, December 31, 2014 Casino $ 6,394 $ 5,624 Lodging 3,130 3,496 Other 5,731 3,083 15,255 12,203 Less: allowance for doubtful accounts and discount reserve (2,927 ) (1,247 ) Total accounts receivable (net) $ 12,328 $ 10,956

Restricted Cash

Restricted Cash	9 Months Ended
	Sep. 30, 2015
Cash and Cash Equivalents [Abstract]
Restricted Cash	Restricted Cash Certain of our subsidiaries are obligated to maintain cash reserve funds for a variety of purposes as determined pursuant to the Amended Facility, discussed at Note 10, Debt , including a requirement for the subsidiaries 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. Spending of restricted cash funds requires approval from Brookfield Financial. Restricted cash consists of the following: ($ in thousands) September 30, 2015 December 31, 2014 Current Tax reserves $ 2,790 $ 3,095 Insurance reserves 887 893 Other reserves 363 363 Workers' compensation reserves 516 517 Total current restricted cash 4,556 4,868 Non-current Working capital reserves 15,024 15,048 Replacement reserves 8,416 7,698 Total non-current restricted cash 23,440 22,746 Total restricted cash $ 27,996 $ 27,614

Inventories

Inventories	9 Months Ended
	Sep. 30, 2015
Inventory Disclosure [Abstract]
Inventories	Inventories Inventories are stated at the lower of cost (determined using the first-in, first-out method) or market. Inventories consist of the following: ($ in thousands) September 30, 2015 December 31, 2014 Restaurants and bars $ 2,057 $ 2,495 Retail merchandise 849 963 Other inventory and operating supplies 155 120 Total inventories $ 3,061 $ 3,578

Property and Equipment

Property and Equipment	9 Months Ended
	Sep. 30, 2015
Property, Plant and Equipment [Abstract]
Property and Equipment	Property and Equipment Property and equipment (net) consists of the following: ($ in thousands) September 30, 2015 December 31, 2014 Land $ 115,600 $ 115,600 Buildings and building improvements 343,732 343,375 Furniture, fixtures and equipment 86,278 83,094 Memorabilia 7,097 7,046 552,707 549,115 Less: accumulated depreciation (112,228 ) (92,751 ) Construction in progress 5,131 565 Total property and equipment (net) $ 445,610 $ 456,929 Depreciation relating to property and equipment was $6.8 million and $6.5 million for the three months ended September 30, 2015 and 2014 , respectively. Depreciation relating to property and equipment was $19.9 million and $19.4 million for the nine months ended September 30, 2015 and 2014 , respectively. On September 15, 2015, the Company entered into an agreement to exchange a parcel of excess undeveloped land with a carrying value of $4.5 million (the land relinquished), for undeveloped land adjacent to the Hard Rock Casino property (the land received) (the “Exchange”). The Exchange closed on November 5, 2015. The fair value of the Company’s land relinquished in the Exchange was in excess of the carrying value as of September 30, 2015, and as the Company is not anticipating any identifiable change in the future cash flows resulting from the Exchange and currently does not have any plan for the use of the land received, the Company will record the land received at the carrying value of the land relinquished, with no gain or loss being recognized. All transaction costs related to the Exchange are being paid by the other party.

Intangible Assets

Intangible Assets	9 Months Ended
	Sep. 30, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	Intangible Assets Intangible assets (net) consist of the following: September 30, 2015 December 31, 2014 ($ in thousands) Remaining life (years) Gross Carrying Amount Accumulated Impairment Losses Accumulated Amortization Net Carrying Amount Gross Carrying Amount Accumulated Impairment Losses Accumulated Amortization Net Carrying Amount Non-amortizing intangible assets Hard Rock Licensing Indefinite $ 55,000 $ (15,000 ) $ — $ 40,000 $ 55,000 $ (15,000 ) $ — $ 40,000 Future Trademark Licensing Indefinite 7,000 — — 7,000 7,000 — — 7,000 62,000 (15,000 ) — 47,000 62,000 (15,000 ) — 47,000 Amortizing intangible assets In-place Contracts 6 29,000 (6,175 ) (11,992 ) 10,833 29,000 (6,175 ) (10,492 ) 12,333 Market Leases 0 - 6 1,736 — (1,251 ) 485 1,736 — (1,137 ) 599 Player Relationships 6 10,000 — (5,391 ) 4,609 10,000 — (4,752 ) 5,248 Other 0 - 6 2,200 (88 ) (1,354 ) 758 2,200 (88 ) (843 ) 1,269 42,936 (6,263 ) (19,988 ) 16,685 42,936 (6,263 ) (17,224 ) 19,449 Total intangibles (net) $ 104,936 $ (21,263 ) $ (19,988 ) $ 63,685 $ 104,936 $ (21,263 ) $ (17,224 ) $ 66,449 The Hard Rock Licensing and Future Trademark Licensing rights are not subject to amortization as they have an indefinite useful life. The In-place Contracts, Market Leases and Other amortizing intangible assets are being ratably amortized on a straight-line basis over their respective estimated useful lives which ranges from zero to six 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. Due to an ongoing triggering event, during the third quarter of 2015 , the Company performed an interim impairment analysis of the Hard Rock Licensing intangible asset. This analysis resulted in no impairment. The fair value of Hard Rock Licensing at September 30, 2015 was determined using the relief of royalty method (discounted forecasted net revenues). As of September 30, 2015 , the total carrying value of Hard Rock Licensing intangible asset is $40 million and is at risk of future impairment if there are adverse changes in our significant assumptions which include discount rate, long-term growth rate, royalty rate, or net revenue projections. Based on management's estimates, the fair value of the Hard Rock Licensing Trademark exceeded the carrying value by $6.5 million . For the three months ended September 30, 2015 and 2014 , the Company recorded amortization expense of $0.8 million and $1.0 million , respectively. For the nine months ended September 30, 2015 and 2014 , the Company recorded amortization expense of $2.8 million and $3.0 million , respectively.

Accrued Expenses

Accrued Expenses	9 Months Ended
	Sep. 30, 2015
Payables and Accruals [Abstract]
Accrued Expenses	Accrued Expenses Accrued expenses consist of the following: ($ in thousands) September 30, 2015 December 31, 2014 Current Deferred income $ 296 $ 184 Capital lease obligations 54 177 Advance room, convention and customer deposits 6,405 5,947 Accrued salaries, payroll taxes and other employee benefits 2,376 1,873 Accrued miscellaneous taxes 1,979 1,431 Reserve for general liability and accrued legal claims 5,786 3,383 Other accrued liabilities 2,860 3,172 Total current accrued expenses 19,756 16,167 Long term Capital lease obligations 185 — Total long term accrued expenses 185 — Total accrued expenses $ 19,941 $ 16,167

Agreements with Related Parties

Agreements with Related Parties	9 Months Ended
	Sep. 30, 2015
Related Party Transactions [Abstract]
Agreements with Related Parties	Agreements with Related Parties Resort Management Agreement On June 15, 2012, the Company and WG-Harmon entered into the Amended Resort Management Agreement pursuant to which WG-Harmon manages the Hard Rock Hotel & Casino Las Vegas including the gaming operations and the liquor operations. During the three months ended September 30, 2015 and three months ended September 30, 2014 , the Company incurred $ 0.0 million and $0.6 million , respectively, in management and incentive fees under the Amended Resort Management Agreement. During the nine months ended September 30, 2015 and nine months ended September 30, 2014 , the Company incurred $1.5 million and $3.2 million , respectively, in management and incentive fees under the Amended Resort Management Agreement. As of September 30, 2015 and December 31, 2014 , the Company had no amounts payable to WG-Harmon. Under the terms of the Amended Resort Management Agreement, WG-Harmon manages the gaming operations and the liquor operations and has complete discretion and control in all matters related to management and operating activities. The agreement expires March 31, 2016. The Company is required to pay a base fee of $150,000 per month. In addition to such base fee, the Company pays 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. 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”) 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. During the three months ended September 30, 2015 and three months ended September 30, 2014 , the Company recorded interest of $2.0 million and $1.6 million , respectively, under the Second Mortgage. During the nine months ended September 30, 2015 and nine months ended September 30, 2014 , the Company recorded interest of $5.6 million and $4.3 million , respectively, under the Second Mortgage. 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 & 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, 2014, 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 bore interest at the greater of 8% or the reference rate publicly announced by Bank of America N.T. & S.A plus 4% . Loans were required to be repaid before any other distributions of net cash flow. Net cash flow would then be 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 three months ended September 30, 2015 and 2014, the Company recorded losses of $48,000 and $32,000 , respectively, related to its equity in CDO. For the nine months ended September 30, 2015 and 2014, the Company recorded income of $27,000 and loss of $13,000 , respectively, related to its equity in CDO. The Company’s share of CDO’s income is included in income from joint venture investment in the accompanying unaudited condensed consolidated statements of operations. At September 30, 2015 and December 31, 2014 , the Company’s net investment in CDO was $1.0 million and $1.2 million , respectively, which is included in investment in joint venture in the accompanying unaudited condensed consolidated balance sheets. 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 gross sales as defined in the agreement. CDO also pays a management fee of 6% of gross sales to Fox pursuant to a management agreement. Both the lease and the management agreement expire in August 2022.

Debt

Debt	9 Months Ended
	Sep. 30, 2015
Debt Disclosure [Abstract]
Debt	Debt The following table presents debt outstanding as of September 30, 2015 and December 31, 2014 : ($ in thousands) Face value Book value Face value Book value Project name/lender Maturity September 30, September 30, December 31, 2014 December 31, 2014 Amended facility -Note A/Vegas HR Private Limited March 1, 2018 (1) $ 615,172 $ 566,948 $ 595,658 $ 536,993 Amended facility -Note B/Vegas HR Private Limited March 1, 2018 (1) 327,290 227,905 327,290 206,369 Second Mortgage - Brookfield Financial March 1, 2018 30,000 20,550 30,000 18,638 Total debt 972,462 815,403 952,948 762,000 Current portion of long-term debt (942,462 ) (794,853 ) (922,948 ) (743,362 ) Total long term debt $ 30,000 $ 20,550 $ 30,000 $ 18,638 (1) As discussed in Note 1, Company Structure and Nature of Business , the PIK interest will become due and payable on November 24, 2015 . Currently, the Company does not have sufficient funds to satisfy a demand for the PIK interest payment on November 24, 2015 , 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 September 30, 2015 . 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. Amended Facility – Note A and Note B On March 1, 2011, as part of the Assignment, the Company assumed the obligations under the Facility and entered into an amendment thereof (as amended, 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 4.0% at September 30, 2015 ). In addition, supplemental interest is accrued at a rate sufficient to provide for the greater of 6.5% or LIBOR plus 4.0% 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 than 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 outstanding PIK interest related to the Amended Facility as of September 30, 2015 and December 31, 2014 was $79.8 million and $60.3 million , respectively. During the three months ended September 30, 2015 and 2014 , the Company recorded PIK interest in the amount of $7.1 million and $2.8 million , respectively. During the nine months ended September 30, 2015 and 2014 , the Company recorded PIK interest in the amount of $19.5 million and $11.6 million , respectively. See discussion in Note 1, Company Structure and Nature of Business regarding the acceleration of PIK interest on March 1, 2014, the forbearance of such obligation until November 24, 2015 and the Company's ability to meet such obligation. Second Mortgage On March 1, 2011, as part of the Assignment, the Company entered into the Second Mortgage 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 15.0% payable at maturity. The Amended Facility and Second Mortgage include customary affirmative and negative covenants for similar financings including, among others, restrictive covenants regarding incurrence of liens, sales of 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 September 30, 2015 , the Company was in compliance with all covenants. The fair value of our total debt as of September 30, 2015 and December 31, 2014 was $590.0 million and $610.0 million , respectively, which was determined utilizing a discounted cash flow model. The Company has determined that the fair value of its long-term debt is determined using Level 3 inputs. The discount rate is determined utilizing historical market-based equity returns which are adjusted, as necessary, for entity specific factors.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2015
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies Legal and Regulatory Proceedings 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 & 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 discovery phase and trial is scheduled to commence in July 2016. 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, results of operations or financial condition. 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 September 30, 2015 , the Company accrued approximately $5.6 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 unaudited condensed consolidated financial statements.

Basis of Presentation and Pri16

Basis of Presentation and Principles of Consolidation (Policies)	9 Months Ended
	Sep. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) for interim financial reporting under the rules and regulations of the Securities and Exchange Commission (“SEC”) in accordance with the instruction to the Quarterly Report on Form 10-Q and Article 10 of Regulation S-X. These unaudited condensed consolidated financial statements should be read in conjunction with the Company’s 2014 annual consolidated financial statements and notes thereto included in our Annual Report on Form 10-K for the year ended December 31, 2014 . The results for the periods indicated reflect all adjustments (consisting primarily of normal recurring adjustments) that management considers necessary for a fair presentation of our financial position, results of operations, and cash flows. The results for such periods are not necessarily indicative of the results to be expected for the full year. The preparation of the unaudited condensed consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates and those differences could be material. Certain amounts reported in the prior period on the unaudited condensed consolidated statements of operations have been combined to conform to the current presentation. Retail revenue and other revenue have been combined into entertainment, retail and other revenue and retail expenses and other expenses have been combined into entertainment, retail and other expenses.
Principles of Consolidation	Principles of Consolidation The accompanying unaudited condensed consolidated financial statements include the accounts of the Company and its subsidiaries.

Accounts Receivable (Tables)

Accounts Receivable (Tables)	9 Months Ended
	Sep. 30, 2015
Receivables [Abstract]
Components of Accounts Receivable	Components of accounts receivable (net) consist of the following: ($ in thousands) September 30, December 31, 2014 Casino $ 6,394 $ 5,624 Lodging 3,130 3,496 Other 5,731 3,083 15,255 12,203 Less: allowance for doubtful accounts and discount reserve (2,927 ) (1,247 ) Total accounts receivable (net) $ 12,328 $ 10,956

Restricted Cash (Tables)

Restricted Cash (Tables)	9 Months Ended
	Sep. 30, 2015
Cash and Cash Equivalents [Abstract]
Restricted Cash	Restricted cash consists of the following: ($ in thousands) September 30, 2015 December 31, 2014 Current Tax reserves $ 2,790 $ 3,095 Insurance reserves 887 893 Other reserves 363 363 Workers' compensation reserves 516 517 Total current restricted cash 4,556 4,868 Non-current Working capital reserves 15,024 15,048 Replacement reserves 8,416 7,698 Total non-current restricted cash 23,440 22,746 Total restricted cash $ 27,996 $ 27,614

Inventories (Tables)

Inventories (Tables)	9 Months Ended
	Sep. 30, 2015
Inventory Disclosure [Abstract]
Schedule of Inventories	Inventories are stated at the lower of cost (determined using the first-in, first-out method) or market. Inventories consist of the following: ($ in thousands) September 30, 2015 December 31, 2014 Restaurants and bars $ 2,057 $ 2,495 Retail merchandise 849 963 Other inventory and operating supplies 155 120 Total inventories $ 3,061 $ 3,578

Property and Equipment (Tables)

Property and Equipment (Tables)	9 Months Ended
	Sep. 30, 2015
Property, Plant and Equipment [Abstract]
Property and Equipment	Property and equipment (net) consists of the following: ($ in thousands) September 30, 2015 December 31, 2014 Land $ 115,600 $ 115,600 Buildings and building improvements 343,732 343,375 Furniture, fixtures and equipment 86,278 83,094 Memorabilia 7,097 7,046 552,707 549,115 Less: accumulated depreciation (112,228 ) (92,751 ) Construction in progress 5,131 565 Total property and equipment (net) $ 445,610 $ 456,929

Intangible Assets (Tables)

Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Indefinite-Lived Intangible Assets	Intangible assets (net) consist of the following: September 30, 2015 December 31, 2014 ($ in thousands) Remaining life (years) Gross Carrying Amount Accumulated Impairment Losses Accumulated Amortization Net Carrying Amount Gross Carrying Amount Accumulated Impairment Losses Accumulated Amortization Net Carrying Amount Non-amortizing intangible assets Hard Rock Licensing Indefinite $ 55,000 $ (15,000 ) $ — $ 40,000 $ 55,000 $ (15,000 ) $ — $ 40,000 Future Trademark Licensing Indefinite 7,000 — — 7,000 7,000 — — 7,000 62,000 (15,000 ) — 47,000 62,000 (15,000 ) — 47,000 Amortizing intangible assets In-place Contracts 6 29,000 (6,175 ) (11,992 ) 10,833 29,000 (6,175 ) (10,492 ) 12,333 Market Leases 0 - 6 1,736 — (1,251 ) 485 1,736 — (1,137 ) 599 Player Relationships 6 10,000 — (5,391 ) 4,609 10,000 — (4,752 ) 5,248 Other 0 - 6 2,200 (88 ) (1,354 ) 758 2,200 (88 ) (843 ) 1,269 42,936 (6,263 ) (19,988 ) 16,685 42,936 (6,263 ) (17,224 ) 19,449 Total intangibles (net) $ 104,936 $ (21,263 ) $ (19,988 ) $ 63,685 $ 104,936 $ (21,263 ) $ (17,224 ) $ 66,449
Schedule of Finite-Lived Intangible Assets	Intangible assets (net) consist of the following: September 30, 2015 December 31, 2014 ($ in thousands) Remaining life (years) Gross Carrying Amount Accumulated Impairment Losses Accumulated Amortization Net Carrying Amount Gross Carrying Amount Accumulated Impairment Losses Accumulated Amortization Net Carrying Amount Non-amortizing intangible assets Hard Rock Licensing Indefinite $ 55,000 $ (15,000 ) $ — $ 40,000 $ 55,000 $ (15,000 ) $ — $ 40,000 Future Trademark Licensing Indefinite 7,000 — — 7,000 7,000 — — 7,000 62,000 (15,000 ) — 47,000 62,000 (15,000 ) — 47,000 Amortizing intangible assets In-place Contracts 6 29,000 (6,175 ) (11,992 ) 10,833 29,000 (6,175 ) (10,492 ) 12,333 Market Leases 0 - 6 1,736 — (1,251 ) 485 1,736 — (1,137 ) 599 Player Relationships 6 10,000 — (5,391 ) 4,609 10,000 — (4,752 ) 5,248 Other 0 - 6 2,200 (88 ) (1,354 ) 758 2,200 (88 ) (843 ) 1,269 42,936 (6,263 ) (19,988 ) 16,685 42,936 (6,263 ) (17,224 ) 19,449 Total intangibles (net) $ 104,936 $ (21,263 ) $ (19,988 ) $ 63,685 $ 104,936 $ (21,263 ) $ (17,224 ) $ 66,449

Accrued Expenses (Tables)

Accrued Expenses (Tables)	9 Months Ended
	Sep. 30, 2015
Payables and Accruals [Abstract]
Schedule of Accounts Payable and Accrued Liabilities	Accrued expenses consist of the following: ($ in thousands) September 30, 2015 December 31, 2014 Current Deferred income $ 296 $ 184 Capital lease obligations 54 177 Advance room, convention and customer deposits 6,405 5,947 Accrued salaries, payroll taxes and other employee benefits 2,376 1,873 Accrued miscellaneous taxes 1,979 1,431 Reserve for general liability and accrued legal claims 5,786 3,383 Other accrued liabilities 2,860 3,172 Total current accrued expenses 19,756 16,167 Long term Capital lease obligations 185 — Total long term accrued expenses 185 — Total accrued expenses $ 19,941 $ 16,167

Debt (Tables)

Debt (Tables)	9 Months Ended
	Sep. 30, 2015
Debt Disclosure [Abstract]
Schedule of Long-term Debt Instruments	The following table presents debt outstanding as of September 30, 2015 and December 31, 2014 : ($ in thousands) Face value Book value Face value Book value Project name/lender Maturity September 30, September 30, December 31, 2014 December 31, 2014 Amended facility -Note A/Vegas HR Private Limited March 1, 2018 (1) $ 615,172 $ 566,948 $ 595,658 $ 536,993 Amended facility -Note B/Vegas HR Private Limited March 1, 2018 (1) 327,290 227,905 327,290 206,369 Second Mortgage - Brookfield Financial March 1, 2018 30,000 20,550 30,000 18,638 Total debt 972,462 815,403 952,948 762,000 Current portion of long-term debt (942,462 ) (794,853 ) (922,948 ) (743,362 ) Total long term debt $ 30,000 $ 20,550 $ 30,000 $ 18,638

Company Structure and Nature 24

Company Structure and Nature of Business (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014	Mar. 01, 2014	Mar. 01, 2011
Debt Instrument [Line Items]
Long-term debt, face value	$ 972,462,000		$ 972,462,000		$ 952,948,000
Net loss	(31,929,000)	$ (28,361,000)	(88,306,000)	$ (72,780,000)
Members' deficit	(391,690,000)		(391,690,000)		(303,384,000)
Outstanding PIK interest	22,146,000		22,146,000		16,536,000
Mortgages | Second Mortgage | Brookfield Financial
Debt Instrument [Line Items]
Long-term debt, face value	30,000,000		30,000,000		30,000,000		$ 30,000,000
Payment in Kind (PIK) Note
Debt Instrument [Line Items]
Outstanding PIK interest	$ 79,800,000		$ 79,800,000		$ 60,300,000	$ 44,300,000

Accounts Receivable - Component

Accounts Receivable - Components of Accounts Receivable (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable, gross	$ 15,255	$ 12,203
Less: allowance for doubtful accounts and discount reserve	(2,927)	(1,247)
Total accounts receivable (net)	12,328	10,956
Casino
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable, gross	6,394	5,624
Lodging
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable, gross	3,130	3,496
Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable, gross	$ 5,731	$ 3,083

Restricted Cash (Details)

Restricted Cash (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Restricted Cash and Cash Equivalents Items [Line Items]
Funds required to be reserved by subsidiaries as a percentage of gross revenues	3.00%
Current restricted cash	$ 4,556	$ 4,868
Noncurrent restricted cash	23,440	22,746
Total restricted cash	27,996	27,614
Tax reserves
Restricted Cash and Cash Equivalents Items [Line Items]
Current restricted cash	2,790	3,095
Insurance reserves
Restricted Cash and Cash Equivalents Items [Line Items]
Current restricted cash	887	893
Other reserves
Restricted Cash and Cash Equivalents Items [Line Items]
Current restricted cash	363	363
Worker's compensation reserves
Restricted Cash and Cash Equivalents Items [Line Items]
Current restricted cash	516	517
Working capital reserves
Restricted Cash and Cash Equivalents Items [Line Items]
Noncurrent restricted cash	15,024	15,048
Replacement reserves
Restricted Cash and Cash Equivalents Items [Line Items]
Noncurrent restricted cash	$ 8,416	$ 7,698

Inventories (Details)

Inventories (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Inventory [Line Items]
Inventories	$ 3,061	$ 3,578
Restaurants and bars
Inventory [Line Items]
Inventories	2,057	2,495
Retail merchandise
Inventory [Line Items]
Inventories	849	963
Other inventory and operating supplies
Inventory [Line Items]
Inventories	$ 155	$ 120

Property and Equipment (Details

Property and Equipment (Details) - USD ($) $ in Thousands	2 Months Ended	3 Months Ended		9 Months Ended
	Nov. 05, 2015	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Land, buildings and equipment		$ 552,707		$ 552,707		$ 549,115
Less: accumulated depreciation		(112,228)		(112,228)		(92,751)
Construction in progress		5,131		5,131		565
Total property and equipment (net)		445,610		445,610		456,929
Depreciation		6,800	$ 6,500	19,893	$ 19,407
Land
Property, Plant and Equipment [Line Items]
Land, buildings and equipment		115,600		115,600		115,600
Land | Subsequent event
Property, Plant and Equipment [Line Items]
Fair value of land acquired	$ 4,500
Building and land and building improvements
Property, Plant and Equipment [Line Items]
Land, buildings and equipment		343,732		343,732		343,375
Furniture, fixtures and equipment
Property, Plant and Equipment [Line Items]
Land, buildings and equipment		86,278		86,278		83,094
Memorabilia
Property, Plant and Equipment [Line Items]
Land, buildings and equipment		$ 7,097		$ 7,097		$ 7,046

Intangible Assets - Non-Amortiz

Intangible Assets - Non-Amortizing Intangible Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
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

Intangible Assets - Amortizing

Intangible Assets - Amortizing Intangible Assets (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 42,936	$ 42,936
Accumulated Impairment Losses	(6,263)	(6,263)
Accumulated Amortization	(19,988)	(17,224)
Net Carrying Amount	16,685	19,449
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	(11,992)	(10,492)
Net Carrying Amount	$ 10,833	12,333
Remaining life (years)	6 years
Market Leases
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 1,736	1,736
Accumulated Impairment Losses	0	0
Accumulated Amortization	(1,251)	(1,137)
Net Carrying Amount	$ 485	599
Market Leases | Minimum
Finite-Lived Intangible Assets [Line Items]
Remaining life (years)	0 years
Market Leases | Maximum
Finite-Lived Intangible Assets [Line Items]
Remaining life (years)	6 years
Player relationships
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 10,000	10,000
Accumulated Impairment Losses	0	0
Accumulated Amortization	(5,391)	(4,752)
Net Carrying Amount	$ 4,609	5,248
Remaining life (years)	6 years
Other
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 2,200	2,200
Accumulated Impairment Losses	(88)	(88)
Accumulated Amortization	(1,354)	(843)
Net Carrying Amount	$ 758	$ 1,269
Other | Minimum
Finite-Lived Intangible Assets [Line Items]
Remaining life (years)	0 years
Other | Maximum
Finite-Lived Intangible Assets [Line Items]
Remaining life (years)	6 years

Intangible Assets - Schedule of

Intangible Assets - Schedule of Intangible Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Goodwill and Intangible Assets Disclosure [Abstract]
Gross Carrying Amount	$ 104,936	$ 104,936
Accumulated Impairment Losses	(21,263)	(21,263)
Accumulated Amortization	(19,988)	(17,224)
Net Carrying Amount	$ 63,685	$ 66,449

Intangible Assets - Narrative (

Intangible Assets - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Schedule Of Finite And Indefinite-Lived Intangible Assets [Line Items]
Carrying value of intangible assets	$ 47,000		$ 47,000		$ 47,000
Amortization of intangibles	800	$ 1,000	2,764	$ 3,028
Trademark licensing
Schedule Of Finite And Indefinite-Lived Intangible Assets [Line Items]
Carrying value of intangible assets	40,000		40,000		$ 40,000
Amount of fair value in excess of carrying amount	$ 6,500		$ 6,500
Minimum
Schedule Of Finite And Indefinite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, estimated useful life			0 years
Maximum
Schedule Of Finite And Indefinite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, estimated useful life			6 years

Accrued Expenses (Details)

Accrued Expenses (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Current
Deferred income	$ 296	$ 184
Capital lease obligations	54	177
Advance room, convention and customer deposits	6,405	5,947
Accrued salaries, payroll taxes and other employee benefits	2,376	1,873
Accrued miscellaneous taxes	1,979	1,431
Reserve for general liability and accrued legal claims	5,786	3,383
Other accrued liabilities	2,860	3,172
Total current accrued expenses	19,756	16,167
Capital lease obligations	185	0
Total long term accrued expenses	185	0
Total accrued expenses	$ 19,941	$ 16,167

Agreements with Related Parti34

Agreements with Related Parties (Details) - USD ($)	3 Months Ended		9 Months Ended			12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2014	Dec. 31, 2012	Mar. 01, 2011
Related Party Transaction [Line Items]
Long-term debt, face value	$ 972,462,000		$ 972,462,000			$ 952,948,000
Income (loss) from joint venture investment	(48,000)	$ (32,000)	27,000	$ (13,000)
Affiliated Entity
Related Party Transaction [Line Items]
Management fee expense	0	600,000	1,500,000	3,200,000
Related party payables	0		0			0
Affiliated Entity | Resort Management Agreement
Related Party Transaction [Line Items]
Monthly base fee for management expense			150,000
Brookfield Financial | Mortgages
Related Party Transaction [Line Items]
Accrued interest on debt	2,000,000	1,600,000	5,600,000	$ 4,300,000
Brookfield Financial | Mortgages | Second Mortgage
Related Party Transaction [Line Items]
Long-term debt, face value	30,000,000		$ 30,000,000			$ 30,000,000		$ 30,000,000
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%
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 | Other assets
Related Party Transaction [Line Items]
Equity method investment value	1,000,000		$ 1,000,000			$ 1,200,000
CDO Restaurant Associates, LLC | Equity in income of joint venture
Related Party Transaction [Line Items]
Income (loss) from joint venture investment	$ (48,000)	$ (32,000)	$ 27,000		$ (13,000)
CDO Restaurant Associates, LLC | Bank of America, N.T. & S.A.
Related Party Transaction [Line Items]
Basis spread on variable rate						4.00%
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 Restaurants Concepts, LLC
Related Party Transaction [Line Items]
Related party management fee rate			6.00%

Debt - Debt Outstanding (Detail

Debt - Debt Outstanding (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014	Mar. 01, 2011
Debt Instrument [Line Items]
Face value	$ 972,462,000	$ 952,948,000
Current portion of long-term debt, Face value	(942,462,000)	(922,948,000)
Total long-term debt, Face value	30,000,000	30,000,000
Book value	815,403,000	762,000,000
Current portion of long term debt	(794,853,000)	(743,362,000)
Total long-term debt, Book value	20,550,000	18,638,000
Payment in Kind (PIK) Note | Amended Facility Note A
Debt Instrument [Line Items]
Face value	615,172,000	595,658,000
Book value	566,948,000	536,993,000
Notes Payable, Other Payables | Amended Facility Note B
Debt Instrument [Line Items]
Face value	327,290,000	327,290,000
Book value	227,905,000	206,369,000
Brookfield Financial | Mortgages | Second Mortgage
Debt Instrument [Line Items]
Face value	30,000,000	30,000,000	$ 30,000,000
Book value	$ 20,550,000	$ 18,638,000

Debt - Narrative (Details)

Debt - Narrative (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014	Mar. 01, 2014	Mar. 01, 2011
Debt Instrument [Line Items]
Outstanding PIK interest	$ 22,146,000		$ 22,146,000		$ 16,536,000
Long-term debt, face value	972,462,000		972,462,000		952,948,000
Long-term debt, fair value	590,000,000		590,000,000		610,000,000
Payment in Kind (PIK) Note
Debt Instrument [Line Items]
Outstanding PIK interest	79,800,000		79,800,000		60,300,000	$ 44,300,000
PIK interest outstanding	$ 7,100,000	$ 2,800,000	$ 19,500,000	$ 11,600,000
Brookfield Financial | Mortgages
Debt Instrument [Line Items]
Interest rate at period end	15.00%		15.00%
Amended Facility | Loans payable
Debt Instrument [Line Items]
Interest rate at period end	4.00%		4.00%
Supplemental interest rate, minimum			6.50%
Amended Facility | London Interbank Offered Rate (LIBOR) | Loans payable
Debt Instrument [Line Items]
Basis spread			2.50%
Variable rate basis floor			1.50%
Supplemental interest rate, minimum			4.00%
Second Mortgage | Brookfield Financial | Mortgages
Debt Instrument [Line Items]
Long-term debt, face value	$ 30,000,000		$ 30,000,000		$ 30,000,000		$ 30,000,000

Commitments and Contingencies (

Commitments and Contingencies (Details) $ in Millions	Sep. 30, 2015USD ($)
Commitments and Contingencies Disclosure [Abstract]
Loss contingency accrual	$ 5.6