United Parks & Resorts (PRKS) 10-Q8 May 152015 Q1 Quarterly reportFinancial data

Company Profile

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
Document and Entity Information	Mar. 31, 2015	4-May-15
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	FALSE
Document Period End Date	31-Mar-15
Document Fiscal Year Focus	2015
Document Fiscal Period Focus	Q1
Trading Symbol	SEAS
Entity Registrant Name	SeaWorld Entertainment, Inc.
Entity Central Index Key	1564902
Current Fiscal Year End Date	-19
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		90,369,653

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (USD $)	Mar. 31, 2015	Dec. 31, 2014
In Thousands, unless otherwise specified	Mar. 31, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents	$43,369	$43,906
Accounts receivable, net	38,510	37,002
Inventories	37,877	33,134
Prepaid expenses and other current assets	23,387	20,894
Deferred tax assets, net	7,268	7,268
Total current assets	150,411	142,204
Property and equipment, at cost	2,647,172	2,612,052
Accumulated depreciation	-907,175	-867,421
Property and equipment, net	1,739,997	1,744,631
Goodwill	335,610	335,610
Trade names/trademarks, net	163,822	164,188
Other intangible assets, net	23,696	24,525
Other assets	30,327	31,316
Total assets	2,443,863	2,442,474
Current liabilities:
Accounts payable	96,005	88,279
Current maturities on long-term debt	44,050	14,050
Accrued salaries, wages and benefits	15,720	19,068
Deferred revenue	130,584	79,367
Dividends payable	18,373	172
Other accrued expenses	23,927	20,149
Total current liabilities	328,659	221,085
Long-term debt	1,586,435	1,589,403
Deferred tax liabilities, net	4,173	31,760
Other liabilities	23,983	20,691
Total liabilities	1,943,250	1,862,939
Commitments and contingencies (Note 10)
Stockholders' Equity:
Preferred stock, $0.01 par value-authorized, 100,000,000 shares, no shares issued or outstanding at March 31, 2015 and December 31, 2014
Common stock, $0.01 par value-authorized, 1,000,000,000 shares; 90,204,351 shares issued at March 31, 2015 and 90,191,100 shares issued at December 31, 2014	902	902
Additional paid-in capital	639,114	655,471
Accumulated other comprehensive loss	-1,356	-483
(Accumulated deficit) retained earnings	-28,176	33,516
Treasury stock, at cost (4,105,970 shares at March 31, 2015 and December 31, 2014)	-109,871	-109,871
Total stockholders' equity	500,613	579,535
Total liabilities and stockholders' equity	$2,443,863	$2,442,474

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Parenthetical) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Statement of Financial Position [Abstract]
Preferred stock, par value	$0.01	$0.01
Preferred stock, shares authorized	100,000,000	100,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$0.01	$0.01
Common stock, shares authorized	1,000,000,000	1,000,000,000
Common stock, shares issued	90,204,351	90,191,100
Treasury stock, shares	4,105,970	4,105,970

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Comprehensive Loss (USD $)	3 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Net revenues:
Admissions	$136,840	$137,386
Food, merchandise and other	77,752	74,904
Total revenues	214,592	212,290
Costs and expenses:
Cost of food, merchandise and other revenues	15,903	16,760
Operating expenses (exclusive of depreciation and amortization shown separately below)	153,811	167,912
Selling, general and administrative	51,078	45,076
Restructuring and other related costs	145
Secondary offering costs		674
Depreciation and amortization	43,854	41,276
Total costs and expenses	264,791	271,698
Operating loss	-50,199	-59,408
Other expense, net	261	17
Interest expense	20,178	19,704
Loss before income taxes	-70,638	-79,129
Benefit from income taxes	-27,040	-29,912
Net loss	-43,598	-49,217
Other comprehensive loss:
Unrealized loss on derivatives, net of tax	-873	-208
Comprehensive loss	($44,471)	($49,425)
Loss per share:
Net loss per share, basic	($0.51)	($0.56)
Net loss per share, diluted	($0.51)	($0.56)
Weighted average common shares outstanding:
Basic	86,097	88,415
Diluted	86,097	88,415
Cash dividends declared per share:
Cash dividends declared per share	$0.42	$0.20

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Changes in Stockholders' Equity (USD $)	Total	Common Stock [Member]	Additional Paid-In Capital [Member]	Retained Earnings (Accumulated Deficit) [Member]	Accumulated Other Comprehensive Loss [Member]	Treasury Stock, at Cost [Member]
In Thousands, except Share data	Total	Common Stock [Member]	Additional Paid-In Capital [Member]	Retained Earnings (Accumulated Deficit) [Member]	Accumulated Other Comprehensive Loss [Member]	Treasury Stock, at Cost [Member]
Beginning Balance at Dec. 31, 2014	$579,535	$902	$655,471	$33,516	($483)	($109,871)
Beginning Balance, shares at Dec. 31, 2014	90,191,100	90,191,100
Equity-based compensation	1,853		1,853
Unrealized loss on derivatives, net of tax	-873				-873
Vesting of restricted shares
Vesting of restricted shares, shares		13,547
Shares withheld for tax withholdings	-5		-5
Shares withheld for tax withholdings, shares		-296
Cash dividends declared to stockholders, net of forfeitures	-36,299		-18,205	-18,094
Net loss	-43,598			-43,598
Ending Balance at Mar. 31, 2015	$500,613	$902	$639,114	($28,176)	($1,356)	($109,871)
Ending Balance, shares at Mar. 31, 2015	90,204,351	90,204,351

Condensed_Consolidated_Stateme2

Condensed Consolidated Statements of Changes in Stockholders' Equity (Parenthetical) (USD $)	3 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Mar. 31, 2015
Unrealized loss on derivatives, tax benefit	$546
Cash dividends declared per share	$0.42
Accumulated Other Comprehensive Loss [Member]
Unrealized loss on derivatives, tax benefit	$546

Condensed_Consolidated_Stateme3

Condensed Consolidated Statements of Cash Flows (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Cash Flows From Operating Activities:
Net loss	($43,598)	($49,217)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	43,854	41,276
Amortization of debt issuance costs and discounts	2,328	2,359
Loss on sale or disposal of assets	624	908
Loss on derivatives	286
Deferred income tax benefit	-27,040	-32,644
Equity-based compensation	1,853	762
Changes in assets and liabilities:
Accounts receivable	-1,892	3,231
Inventories	-4,743	-5,579
Prepaid expenses and other current assets	-2,213	-3,417
Accounts payable	9,019	10,636
Accrued salaries, wages and benefits	-3,348	-7,532
Deferred revenue	52,401	41,293
Other accrued expenses	10,113	10,034
Other assets and liabilities	38	901
Net cash provided by operating activities	37,682	13,011
Cash Flows From Investing Activities:
Capital expenditures	-40,673	-46,827
Change in restricted cash	-280	-504
Net cash used in investing activities	-40,953	-47,331
Cash Flows From Financing Activities:
Repayment of long-term debt	-3,513	-3,512
Proceeds from draw on revolving credit facility	45,000
Repayment of revolving credit facility	-15,000
Dividends paid to stockholders	-18,098	-17,691
Purchase of treasury stock	-5,650
Payment of tax withholdings on equity-based compensation through shares withheld	-5	-78
Net cash provided by (used in) financing activities	2,734	-21,281
Change in Cash and Cash Equivalents	-537	-55,601
Cash and Cash Equivalents-Beginning of period	43,906	116,841
Cash and Cash Equivalents-End of period	43,369	61,240
Supplemental Disclosures of Noncash Investing and Financing Activities
Capital expenditures in accounts payable	24,437	31,506
Dividends declared, but unpaid	$18,373	$18,015

Description_of_the_Business_an

Description of the Business and Basis of Presentation	3 Months Ended
Description of the Business and Basis of Presentation	Mar. 31, 2015
Accounting Policies [Abstract]
Description of the Business and Basis of Presentation	1. DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION
	Description of the Business
	SeaWorld Entertainment, Inc., through its wholly-owned subsidiary, SeaWorld Parks & Entertainment, Inc. (“SEA”) (collectively, the “Company”), owns and operates eleven theme parks within the United States. Prior to December 1, 2009, the Company did not have any operations. Prior to its initial public offering in April 2013, the Company was owned by ten limited partnerships (the “Partnerships” or the “selling stockholders”), ultimately owned by affiliates of The Blackstone Group L.P. (“Blackstone”) and certain co-investors.
	The Company operates SeaWorld theme parks in Orlando, Florida; San Antonio, Texas; and San Diego, California, and Busch Gardens theme parks in Tampa, Florida, and Williamsburg, Virginia. The Company operates water park attractions in Orlando, Florida (Aquatica); San Diego, California (Aquatica); Tampa, Florida (Adventure Island); and Williamsburg, Virginia (Water Country USA). The Company also operates a reservations-only attraction offering interaction with marine animals (Discovery Cove) and a seasonal park in Langhorne, Pennsylvania (Sesame Place).
	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 of America (“GAAP”) and applicable rules and regulations of the Securities and Exchange Commission (“SEC”) regarding interim financial reporting. Certain information and note disclosures normally included in annual financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to such rules and regulations. Therefore, these unaudited condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and related notes for the year ended December 31, 2014 included in the Company’s Annual Report on Form 10-K filed with the SEC. The unaudited condensed consolidated balance sheet as of December 31, 2014 has been derived from the audited consolidated financial statements included in the Company’s Annual Report on Form 10-K.
	In the opinion of management, such unaudited condensed consolidated financial statements reflect all normal recurring adjustments necessary to present fairly the financial position, results of operations, and cash flows for the interim periods, but are not necessarily indicative of the results of operations for the year ending December 31, 2015 or any future period due to the seasonal nature of the Company’s operations. Based upon historical results, the Company typically generates its highest revenues in the second and third quarters of each year and incurs a net loss in the first and fourth quarters, in part because six of its theme parks are only open for a portion of the year.
	The unaudited condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries, including SEA. All intercompany accounts have been eliminated in consolidation.
	Use of Estimates
	The preparation of financial statements and related disclosures 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 unaudited condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods. Significant estimates and assumptions include, but are not limited to, the accounting for self-insurance, deferred tax assets, deferred revenue, equity compensation and the valuation of goodwill and other indefinite-lived intangible assets. Actual results could differ from those estimates.

	Segment Reporting
	The Company maintains discrete financial information for each of its eleven theme parks, which is used by the Chief Operating Decision Maker (“CODM”), identified as the Chief Executive Officer, as a basis for allocating resources. Each theme park has been identified as an operating segment and meets the criteria for aggregation due to similar economic characteristics. In addition, all of the theme parks provide similar products and services and share similar processes for delivering services. The theme parks have a high degree of similarity in the workforces and target similar consumer groups. Accordingly, based on these economic and operational similarities and the way the CODM monitors the operations, the Company has concluded that its operating segments may be aggregated and that it has one reportable segment.
	Revision of Previously Issued Financial Statements
	In the third quarter of 2014, the Company conducted an internal review of its application of the guidance in Accounting Standards Codification (“ASC”) 470-50, Debt-Modifications and Extinguishments, to its accounting for certain debt transactions in 2013, 2012 and 2011. As a result of this review and analysis, the Company determined that it had incorrectly applied the accounting guidance in ASC 470-50 and inappropriately accounted for certain fees as a result of modifications and prepayments in certain years. In accordance with ASC 250 (SEC Staff Accounting Bulletin 99, Assessing Materiality), the Company concluded that the correction of the errors was not material to any of its previously issued annual or interim financial statements. The Company has revised its previously issued financial statements contained in this Quarterly Report on Form 10-Q to correct the effect of these immaterial errors for the corresponding periods. See Note 6—Long-Term Debt for the impact of revisions on previously issued periods contained within this Quarterly Report on Form 10-Q.

Recently_Issued_Accounting_Pro

Recently Issued Accounting Pronouncements	3 Months Ended
Recently Issued Accounting Pronouncements	Mar. 31, 2015
Accounting Changes and Error Corrections [Abstract]
Recently Issued Accounting Pronouncements	2. RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS
	The Company reviews new accounting pronouncements as they are issued or proposed by the Financial Accounting Standards Board (“FASB”). In April 2015, the FASB issued Accounting Standard Update (“ASU”) No. 2015-03, Interest—Imputation of Interest (Topic 835): Simplifying the Presentation of Debt Issuance Costs. This ASU simplifies the accounting for debt issuance costs by requiring such costs to be presented as a direct deduction from the related debt liability rather than as an asset. Debt disclosures will include the face amount of the debt liability and the effective interest rate. The ASU requires retrospective application and represents a change in accounting principle. The update is effective for fiscal years beginning after December 15, 2015. Early adoption is permitted for financial statements that have not been previously issued. The ASU will impact the Company’s classification of deferred financing costs as the Company currently records these costs in other assets, see Note 6—Long-Term Debt for further details. The Company is evaluating the impact of this ASU on its consolidated financial statements and has not yet determined if it will early adopt the ASU.
	In June 2014, the FASB issued ASU No. 2014-12, Compensation—Stock Compensation (Topic 718): Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period. This ASU provides explicit guidance on the treatment of awards with performance targets that could be achieved after the requisite service period. The ASU is effective for annual periods and interim periods within those annual periods beginning after December 15, 2015 with earlier adoption permitted. The adoption of ASU 2014-12 is not expected to have a material impact on the Company’s consolidated financial statements.
	In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606), which supersedes the revenue recognition requirements in ASC Topic 605, Revenue Recognition. This ASU is based on the principle that revenue is recognized to depict the transfer of goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The ASU also requires additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments and assets recognized from costs incurred to obtain or fulfill a contract. The effective date will be annual reporting periods beginning after December 15, 2016 using one of two retrospective application methods. The Company is evaluating the accounting and disclosure requirements on its consolidated financial statements but does not currently anticipate a material impact to the consolidated financial statements upon adoption.

Earnings_per_Share

Earnings per Share	3 Months Ended
Earnings per Share	Mar. 31, 2015
Earnings Per Share [Abstract]
Earnings per Share	3. EARNINGS PER SHARE
	Earnings per share is computed as follows:


		Three Months Ended March 31,
		2015								2014
		Net Loss			Shares		Per			Net Loss			Shares		Per
							Share								Share
							Amount								Amount
	Basic earnings per share	$	(43,598	)		86,097	$	(0.51	)	$	(49,217	)		88,415	$	(0.56	)
	Effect of dilutive incentive-based awards					—								—

	Diluted earnings per share	$	(43,598	)		86,097	$	(0.51	)	$	(49,217	)		88,415	$	(0.56	)

	In accordance with the Earnings Per Share Topic of the ASC, basic earnings per share is computed by dividing net income by the weighted average number of shares of common stock outstanding during the period (excluding treasury stock and unvested restricted stock). The shares of unvested restricted stock are eligible to receive dividends; however, dividend rights will be forfeited if the award does not vest. Accordingly, only vested shares of outstanding restricted stock are included in the calculation of basic earnings per share. The weighted average number of repurchased shares during the period, if any, that are held as treasury stock are excluded from common stock outstanding.
	Diluted earnings per share is determined using the treasury stock method based on the dilutive effect of unvested restricted stock and certain shares of common stock that are issuable upon exercise of stock options. During the three months ended March 31, 2015 and 2014, the Company excluded potentially dilutive shares of approximately 615,000 and 337,000, respectively, from the calculation of diluted loss per share as their effect would have been anti-dilutive due to the Company’s net loss in those periods.
	The Company’s outstanding performance share awards are considered contingently issuable shares and are excluded from the calculation of diluted earnings per share as the performance criteria has not been met as of the end of the reporting period. See further discussion in Note 11—Equity-Based Compensation.

Income_Taxes

Income Taxes	3 Months Ended
Income Taxes	Mar. 31, 2015
Income Tax Disclosure [Abstract]
Income Taxes	4. INCOME TAXES
	Income tax expense or benefit is recognized based on the Company’s estimated annual effective tax rate which is based upon the tax rate expected for the full calendar year applied to the pre-tax income or loss of the interim period. The Company’s consolidated effective tax rate for the three months ended March 31, 2015 was 38.3% and differs from the statutory federal income tax rate primarily due to state income taxes and other permanent items. The Company’s consolidated effective tax rate for the three months ended March 31, 2014 was 37.8% and differs from the statutory federal income tax rate primarily due to state income taxes.

	The Company has determined that there are no positions currently taken that would rise to a level requiring an amount to be recorded or disclosed as an uncertain tax position. If such positions do arise, it is the Company’s intent that any interest or penalty amount related to such positions will be recorded as a component of tax expense to the applicable period.

Other_Accrued_Expenses

Other Accrued Expenses	3 Months Ended
Other Accrued Expenses	Mar. 31, 2015
Payables and Accruals [Abstract]
Other Accrued Expenses	5. OTHER ACCRUED EXPENSES
	Other accrued expenses at March 31, 2015 and December 31, 2014, consisted of the following:


		March 31,		December 31,
		2015		2014
	Accrued property taxes	$	5,103	$	2,039
	Accrued interest		9,776		2,604
	Self-insurance reserve		7,022		7,800
	Other		2,026		7,706

	Total other accrued expenses	$	23,927	$	20,149

LongTerm_Debt

Long-Term Debt	3 Months Ended
Long-Term Debt	Mar. 31, 2015
Debt Disclosure [Abstract]
Long-Term Debt	6. LONG-TERM DEBT
	Long-term debt as of March 31, 2015 and December 31, 2014 consisted of the following:


		March 31,			December 31,
		2015			2014
	Term B-2 Loans	$	1,348,925		$	1,352,438
	Revolving credit agreement		30,000			—
	Senior Notes		260,000			260,000

	Total long-term debt		1,638,925			1,612,438
	Less discounts		(8,440	)		(8,985	)
	Less current maturities		(44,050	)		(14,050	)

	Total long-term debt, net of current maturities	$	1,586,435		$	1,589,403

	SEA is the borrower under the senior secured credit facilities, as amended pursuant to a credit agreement dated as of December 1, 2009 (the “Senior Secured Credit Facilities”). Also on December 1, 2009, SEA issued $400,000 aggregate principal amount of unsecured senior notes due December 1, 2016 (the “Senior Notes”).
	Deferred financing costs, net of accumulated amortization and amounts written-off for early extinguishment of debt, were $18,220 and $20,003 as of March 31, 2015 and December 31, 2014, respectively. Deferred financing costs are amortized to interest expense using the effective interest method over the term of the Senior Secured Credit Facilities or the Senior Notes and are included in other assets in the accompanying unaudited condensed consolidated balance sheets.
	As of March 31, 2015, the Company was in compliance with all covenants in the provisions contained in the documents governing the Senior Secured Credit Facilities and in the indenture governing the Senior Notes.
	Senior Secured Credit Facilities
	As of March 31, 2015, the Senior Secured Credit Facilities consisted of a $1,348,925 senior secured term loan facility (the “Term B-2 Loans”), which will mature on May 14, 2020 and a $192,500 senior secured revolving credit facility (the “Revolving Credit Facility”), of which $30,000 was outstanding as of March 31, 2015 (at an interest rate of 2.64%). The Revolving Credit Facility will mature on the earlier of (a) April 24, 2018 and (b) the 91st day prior to the maturity date of any indebtedness incurred to refinance any of the term loans. The outstanding balance under the Revolving Credit Facility is included in current maturities on long-term debt on the accompanying unaudited condensed consolidated balance sheet as of March 31, 2015, due to the Company’s intent to repay the borrowings within the next twelve months.
	Term B-2 Loans
	The Term B-2 Loans were initially borrowed in an aggregate principal amount of $1,405,000. Borrowings under the Senior Secured Credit Facilities bear interest, at SEA’s option, at a rate equal to a margin over either (a) a base rate determined by reference to the higher of (1) the rate of interest in effect for such day as publicly announced from time to time by Bank of America, N.A. as its “prime rate” and (2) the federal funds effective rate plus 1/2 of 1% or (b) a LIBOR rate determined by reference to the British Bankers Association (“BBA”) LIBOR rate, or the successor thereto if the BBA is no longer making a LIBOR rate available, for the interest period relevant to such borrowing. The applicable margin for the Term B-2 Loans is 1.25%, in the case of base rate loans, and 2.25%, in the case of LIBOR rate loans, subject to a base rate floor of 1.75% and a LIBOR floor of 0.75%. The applicable margin for the Term B-2 Loans (under either a base rate or LIBOR rate) is subject to one 25 basis point step-down upon achievement by SEA of a certain total leverage ratio. At March 31, 2015, the Company selected the LIBOR rate (interest rate of 3.00% at March 31, 2015).
	The applicable margin for borrowings under the Revolving Credit Facility is 1.75%, in the case of base rate loans, and 2.75%, in the case of LIBOR rate loans. The applicable margin (under either a base rate or LIBOR rate) is subject to one 25 basis point step-down upon achievement by SEA of certain corporate credit ratings. At March 31, 2015, SEA selected the LIBOR rate and achieved the corporate credit ratings for an applicable margin of 2.50%.
	In addition to paying interest on outstanding principal under the Senior Secured Credit Facilities, SEA is required to pay a commitment fee to the lenders under the Revolving Credit Facility in respect of the unutilized commitments thereunder at a rate of 0.50% per annum. SEA is also required to pay customary letter of credit fees.
	The Term B-2 Loans amortize in equal quarterly installments in an aggregate annual amount equal to 1.0% of the original principal amount of the Term B-2 Loans on May 14, 2013, with the balance due on the final maturity date, of May 14, 2020. SEA may voluntarily repay amounts outstanding under the Senior Secured Credit Facilities at any time without premium or penalty, other than customary “breakage” costs with respect to LIBOR loans.
	SEA is required to prepay the outstanding Term B-2 loans, subject to certain exceptions, with (i) 50% of SEA’s annual “excess cash flow” (with step-downs to 25% and 0%, as applicable, based upon achievement by SEA of a certain total net leverage ratio), subject to certain exceptions; (ii) 100% of the net cash proceeds of certain non-ordinary course asset sales or other dispositions subject to reinvestment rights and certain exceptions; and (iii) 100% of the net cash proceeds of any incurrence of debt by SEA or any of its restricted subsidiaries, other than debt permitted to be incurred or issued under the Senior Secured Credit Facilities.
	Notwithstanding any of the foregoing, each lender of term loans has the right to reject its pro rata share of mandatory prepayments described above, in which case SEA may retain the amounts so rejected. The foregoing mandatory prepayments will be applied pro rata to installments of term loans in direct order of maturity. There were no mandatory prepayments during 2015 or 2014 since none of the events indicated above occurred.

	SEA may also increase and/or add one or more incremental term loan facilities to the Senior Secured Credit Facilities and/or increase commitments under the Revolving Credit Facility in an aggregate principal amount of up to $350,000. SEA may also incur additional incremental term loans provided that, among other things, on a pro forma basis after giving effect to the incurrence of such incremental term loans, the first lien secured leverage ratio, as defined in the Senior Secured Credit Facility, is no greater than 3.50 to 1.00.
	As of March 31, 2015, the Company had approximately $18,000 of outstanding letters of credit and $30,000 outstanding under the Revolving Credit Facility, leaving approximately $144,500 available for borrowing.
	Senior Notes
	The Senior Notes accrued interest at a rate of 11.0% per annum. Interest was paid semi-annually in arrears. The obligations under the Senior Notes were guaranteed by the same entities as those that guarantee the Senior Secured Credit Facilities. The Senior Notes included a redemption provision permitting SEA to redeem the Senior Notes at 105.5% and 102.75% of the principal amount beginning on December 1, 2014 and 2015, respectively, plus accrued interest. Subsequent to March 31, 2015, the Senior Notes were redeemed in full. See the “Subsequent Borrowings-Term B-3 Loans” section which follows for further details.
	Subsequent Borrowings—Term B-3 Loans
	On March 30, 2015, SEA entered into an incremental term loan amendment, Amendment No. 7 (the “Incremental Amendment”) to its existing Senior Secured Credit Facilities. On April 7, 2015, SEA borrowed $280,000 of additional term loans (the “Term B-3 Loans”) pursuant to the Incremental Amendment. The proceeds, along with cash on hand, were used to redeem all of the outstanding principal of the Senior Notes at a redemption price of 105.5% plus accrued and unpaid interest and pay fees, costs and other expenses in connection with the Term B-3 Loans.
	Borrowings of Term B-3 Loans bear interest at a fluctuating rate per annum equal to, at SEA’s option, (i) a base rate equal to the higher of (a) the federal funds rate plus 1/2 of 1% and (b) the rate of interest in effect for such day as publicly announced from time to time by Bank of America, N.A. as its “prime rate”. The applicable margin for the Term B-3 Loans is 2.25%, in the case of base rate loans, and 3.25%, in the case of LIBOR rate loans, subject to a base rate floor of 1.75% and a LIBOR floor of 0.75%.
	The Term B-3 Loans contain identical mandatory and voluntary prepayments as those applicable to Term B-2 Loans. SEA may voluntarily repay outstanding loans at any time without premium or penalty, other than a prepayment premium on voluntary prepayments of Term B-3 Loans in connection with certain repricing transactions on or prior to the date that is six months after the effectiveness of the Incremental Amendment and customary “breakage” costs with respect to LIBOR loans.
	All other terms of the Term B-3 Loans are substantially identical to the terms applicable to the Term B-2 Loans under the Senior Secured Credit Facilities.
	Restrictive Covenants
	The Senior Secured Credit Facilities contain a number of customary negative covenants. Such covenants, among other things, restrict, subject to certain exceptions, the ability of SEA and its restricted subsidiaries to incur additional indebtedness; make guarantees; create liens on assets; enter into sale and leaseback transactions; engage in mergers or consolidations; sell assets; make fundamental changes; pay dividends and distributions or repurchase SEA’s capital stock; make investments, loans and advances, including acquisitions; engage in certain transactions with affiliates; make changes in nature of the business; and make prepayments of junior debt. The Senior Secured Credit Facilities also contain covenants requiring SEA to maintain specified maximum annual capital expenditures, a maximum total net leverage ratio and a minimum interest coverage ratio. All of the net assets of SEA and its consolidated subsidiaries are restricted and there are no unconsolidated subsidiaries of SEA.
	The Senior Secured Credit Facilities permit restricted payments in an aggregate amount per annum not to exceed the greater of (1) 6% of initial public offering net proceeds received by SEA or (2) (a) $90,000, so long as, on a Pro Forma Basis (as defined in the Senior Secured Credit Facilities) after giving effect to the payment of any such restricted payment, the Total Leverage Ratio, (as defined in the Senior Secured Credit Facilities), is no greater than 5.00 to 1.00 and greater than 4.50 to 1.00, (b) $120,000, so long as, on a Pro Forma Basis after giving effect to the payment of any such restricted payment, the Total Leverage Ratio is no greater than 4.50 to 1.00 and greater than 4.00 to 1.00, (c) the greater of (A) $120,000 and (B) 7.5% of Market Capitalization (as defined in the Senior Secured Credit Facilities), so long as, on a Pro Forma Basis after giving effect to the payment of any such restricted payment, the Total Leverage Ratio is no greater than 4.00 to 1.00 and greater than 3.50 to 1.00 and (d) an unlimited amount, so long as, on a Pro Forma Basis after giving effect to the payment of any such restricted payment, the Total Leverage Ratio is no greater than 3.50 to 1.00.
	As of March 31, 2015, the Total Leverage Ratio as calculated under the Senior Secured Credit Facilities was 4.18 to 1.00, which results in the Company having a $120,000 capacity for restricted payments in 2015. During the three months ended March 31, 2015, the Company has used approximately $36,300 of its available restricted payments capacity. As a result, the Company currently has the ability to declare dividends or make certain other restricted payments in an aggregate amount of up to approximately $83,700 for the remainder of calendar year 2015. The amount available for dividend declarations, share repurchases and certain other restricted payments under the covenant restrictions in the debt agreements adjusts at the beginning of each quarter as set forth above.
	Revision of Previously Issued Financial Statements
	The following table presents the impact of the corrections on previously issued periods included within this Quarterly Report on Form 10-Q (see the “Revision of Previously Issued Financial Statements” section of Note 1-Description of the Business and Basis of Presentation for further details):


		For the Three Months Ended March 31, 2014
		As Previously			Adjustments			As
		Reported			Adjustments			Revised
	Selected Statements of Comprehensive Loss Data:
	Interest expense	$	20,046		$	(342	)	$	19,704

	Loss before income taxes	$	(79,471	)	$	342		$	(79,129	)

	Benefit from income taxes	$	(30,040	)	$	128		$	(29,912	)

	Net loss	$	(49,431	)	$	214		$	(49,217	)

	Loss per share:
	Net loss per share, basic	$	(0.56	)	$	—		$	(0.56	)
	Net loss per share, diluted	$	(0.56	)	$	—		$	(0.56	)

	Interest Rate Swap Agreements
	SEA has two interest rate swap agreements totaling $550,000. Each interest rate swap has a notional amount of $275,000; matures on September 30, 2016; requires the Company to pay a fixed rate of interest between 1.049% and 1.051% per annum; pays swap counterparties a variable rate of interest based upon the greater of 0.75% or three month BBA LIBOR; and has interest settlement dates occurring on the last day of December, March, June and September through maturity.
In March 2014, the Company executed a new interest rate swap agreement to effectively fix the interest rate on $450,000 of the Term B-2 Loans. The new interest rate swap has an effective date of March 31, 2014; has a notional amount of $450,000; matures on September 30, 2016; requires the Company to pay a fixed rate of interest of 1.051% per annum; pays swap counterparties a variable rate of interest based upon the greater of 0.75% or three month BBA LIBOR; and has interest settlement dates occurring on the last day of December, March, June and September through maturity.
SEA designated the interest rate swap agreements above as qualifying cash flow hedge accounting relationships as further discussed in Note 7—Derivative Instruments and Hedging Activities which follows.
In April 2015, the Company executed a new interest rate swap agreement to effectively fix the interest rate on $250,000 of the Term B-3 Loans. The interest rate swap has an effective date of June 30, 2015, has a notional amount of $250,000 and is scheduled to mature on September 30, 2016.
Cash paid for interest relating to the Senior Secured Credit Facilities, the Senior Notes and the interest rate swap agreements was $11,347 and $11,253 for the three months ended March 31, 2015 and 2014, respectively.

Derivative_Instruments_and_Hed

Derivative Instruments and Hedging Activities

3 Months Ended

Mar. 31, 2015

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Derivative Instruments and Hedging Activities

7. DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES

Risk Management Objective of Using Derivatives

The Company is exposed to certain risks arising from both its business operations and economic conditions. The Company principally manages its exposures to a wide variety of business and operational risks through management of its core business activities. The Company manages economic risks, including interest rate, liquidity, and credit risk primarily by managing the amount, sources, and duration of its debt funding and the use of derivative financial instruments. Specifically, the Company enters into derivative financial instruments to manage exposures that arise from business activities that result in the receipt or payment of future known and uncertain cash amounts, the value of which are determined by interest rates. The Company’s derivative financial instruments are used to manage differences in the amount, timing, and duration of the Company’s known or expected cash receipts and its known or expected cash payments principally related to the Company’s borrowings. The Company does not speculate using derivative instruments and does not engage in derivative trading.

As of March 31, 2015 and December 31, 2014, the Company did not have any derivatives outstanding that were not designated in hedge accounting relationships.

Cash Flow Hedges of Interest Rate Risk

The Company’s objectives in using interest rate derivatives are to add stability to interest expense and to manage its exposure to interest rate movements. To accomplish this objective, the Company primarily uses interest rate swaps as part of its interest rate risk management strategy. During the three months ended March 31, 2015, such derivatives were used to hedge the variable cash flows associated with existing variable-rate debt. As of March 31, 2015, the Company had three outstanding interest rate swaps with a combined notional value of $1,000,000 that were designated as cash flow hedges of interest rate risk. The effective portion of changes in the fair value of derivatives designated and that qualify as cash flow hedges is recorded in accumulated other comprehensive loss and is subsequently reclassified into earnings in the period that the hedged forecasted transaction affects earnings. The ineffective portion of the change in fair value of the derivatives is recognized directly in earnings. During the three months ended March 31, 2015, a loss of $286 related to the ineffective portion was recognized in other expense, net on the accompanying unaudited condensed consolidated statements of comprehensive loss. There was no ineffective portion during the three months ended March 31, 2014. Amounts reported in accumulated other comprehensive loss related to derivatives will be reclassified to interest expense as interest payments are made on the Company’s variable-rate debt. During the next 12 months, the Company estimates that an additional $2,916 will be reclassified as an increase to interest expense.

Tabular Disclosure of Fair Values of Derivative Instruments on the Balance Sheet

The table below presents the fair value of the Company’s derivative financial instruments as well as their classification on the unaudited condensed consolidated balance sheet as of March 31, 2015 and December 31, 2014:

As of March 31, 2015

As of December 31, 2014

Liabilities Derivatives

Balance Sheet

Fair Value

Balance Sheet

Fair Value

Location

Derivatives designated as hedging instruments:

Interest rate swaps

Other liabilities

2,312

Other liabilities

628

Total derivatives designated as hedging instruments

2,312

628

The unrealized loss on derivatives is recorded net of a tax benefit of $546 for the three months ended March 31, 2015, respectively, and is included within the unaudited condensed consolidated statements of changes in stockholders’ equity.

Tabular Disclosure of the Effect of Derivative Instruments on the Statements of Comprehensive Loss

The table below presents the pre-tax effect of the Company’s derivative financial instruments on the unaudited condensed consolidated statements of comprehensive loss for the three months ended March 31, 2015 and 2014:

Three Months Ended

March 31

2015

2014

Derivatives in Cash Flow Hedging Relationships:

Loss related to effective portion of derivatives recognized in accumulated other comprehensive loss

(2,149

)

(726

)

Gain related to effective portion of derivatives reclassified from accumulated other comprehensive loss to interest expense

730

395

Loss related to ineffective portion of derivatives recognized in other expense, net

(286

)

—

Credit Risk-Related Contingent Features

The Company has agreements with each of its derivative counterparties that contain a provision where if the Company defaults on any of its indebtedness, including default where repayment of the indebtedness has not been accelerated by the lender, then the Company could also be declared in default on its derivative obligations.

As of March 31, 2015, the termination value of derivatives in a net liability position, which includes accrued interest but excludes any adjustment for nonperformance risk, related to these agreements was $2,372. As of March 31, 2015, the Company has posted no collateral related to these agreements. If the Company had breached any of these provisions at March 31, 2015, it could have been required to settle its obligations under the agreements at their termination value of $2,372.

Changes in Accumulated Other Comprehensive Loss

The following table reflects the changes in accumulated other comprehensive loss for the three months ended March 31, 2015, net of tax:

(Losses)

Gains on

Cash Flow

Hedges

Accumulated other comprehensive loss:

Balance at December 31, 2014

(483

)

Other comprehensive loss before reclassifications

(1,322

)

Amounts reclassified from accumulated other comprehensive loss to interest expense

449

Unrealized loss on derivatives, net of tax

(873

)

Balance at March 31, 2015

(1,356

)

Fair_Value_Measurements

Fair Value Measurements

3 Months Ended

Mar. 31, 2015

Fair Value Disclosures [Abstract]

Fair Value Measurements

8. FAIR VALUE MEASUREMENTS

Fair value is a market-based measurement, not an entity-specific measurement. Therefore, a fair value measurement is required to be determined based on the assumptions that market participants would use in pricing the asset or liability. As a basis for considering market participant assumptions in fair value measurements, fair value accounting standards establish a fair value hierarchy that distinguishes between market participant assumptions based on market data obtained from sources independent of the reporting entity (observable inputs that are classified within Levels 1 and 2 of the hierarchy) and the reporting entity’s own assumptions about market participant assumptions (unobservable inputs classified within Level 3 of the hierarchy).

The Company has determined that the majority of the inputs used to value its derivative financial instruments using the income approach fall within Level 2 of the fair value hierarchy. The Company uses readily available market data to value its derivatives, such as interest rate curves and discount factors. ASC 820, Fair Value Measurement, also requires consideration of credit risk in the valuation. The Company uses a potential future exposure model to estimate this credit valuation adjustment (“CVA”). The inputs to the CVA are largely based on observable market data, with the exception of certain assumptions regarding credit worthiness which make the CVA a Level 3 input. Based on the magnitude of the CVA, it is not considered a significant input and the derivatives are classified as Level 2. Of the Company’s long-term obligations, the Term B-2 Loans are classified in Level 2 of the fair value hierarchy. The fair value of the term loans as of March 31, 2015 approximates their carrying value due to the variable nature of the underlying interest rates and the frequent intervals at which such interest rates are reset. The Senior Notes are classified in Level 3 of the fair value hierarchy and have been valued using significant inputs that are not observable in the market including a discount rate of 10.92% and projected cash flows of the underlying Senior Notes.

There were no transfers between Levels 1, 2 or 3 during the three months ended March 31, 2015. The Company did not have any assets measured at fair value as of March 31, 2015. The following table presents the Company’s estimated fair value measurements and related classifications as of March 31, 2015:

Quoted Prices in

Significant

Balance at

Active Markets

Other

Unobservable

March 31,

for Identical

Observable

Inputs

2015

Assets and

Inputs

(Level 3)

Liabilities

(Level 2)

(Level 1)

Liabilities:

Derivative financial instruments (a)

—

2,312

—

2,312

Long-term obligations (b)

—

1,378,925

264,473

1,643,398

(a)

Reflected at fair value in the unaudited condensed consolidated balance sheet as other liabilities of $2,312.

(b)

Reflected at carrying value in the unaudited condensed consolidated balance sheet as current maturities on long-term debt of $44,050 and long-term debt of $1,586,435 as of March 31, 2015.

There were no transfers between Levels 1, 2 or 3 during the year ended December 31, 2014. The Company did not have any assets measured at fair value as of December 31, 2014. The following table presents the Company’s estimated fair value measurements and related classifications as of December 31, 2014:

Quoted Prices in

Significant

Balance at

Active Markets

Other

Unobservable

December 31,

for Identical

Observable

Inputs

2014

Assets and

Inputs

(Level 3)

Liabilities

(Level 2)

(Level 1)

Liabilities:

Derivative financial instruments (a)

—

628

—

628

Long-term obligations (b)

—

1,352,438

263,197

1,615,635

(a)

Reflected at fair value in the unaudited condensed consolidated balance sheet as other liabilities of $628.

(b)

Reflected at carrying value in the unaudited condensed consolidated balance sheet as current maturities on long-term debt of $14,050 and long-term debt of $1,589,403 as of December 31, 2014.

RelatedParty_Transactions

Related-Party Transactions	3 Months Ended
Related-Party Transactions	Mar. 31, 2015
Related Party Transactions [Abstract]
Related-Party Transactions	9. RELATED-PARTY TRANSACTIONS
	On January 5 and March 3, 2015, the Board declared a cash dividend of $0.21 per share to all common stockholders of record at the close of business on January 13 and March 13, 2015, respectively. In connection with these dividend declarations, certain affiliates of Blackstone were paid dividends in the amount of $4,095 on both January 22 and April 1, 2015 (see Note 12–Stockholders’ Equity).
	The Company repurchased shares of its common stock from the selling stockholders concurrently with the closing of the secondary offering in April 2014. See further discussion in Note 12–Stockholders’ Equity.

Commitments_and_Contingencies

Commitments and Contingencies	3 Months Ended
Commitments and Contingencies	Mar. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	10. COMMITMENTS AND CONTINGENCIES
	Securities Class Action Lawsuit
	On September 9, 2014, a purported stockholder class action lawsuit consisting of purchasers of the Company’s common stock during the periods between April 18, 2013 to August 13, 2014, captioned Baker v. SeaWorld Entertainment, Inc., et al., Case No. 14-CV-02129-MMA (KSC), was filed in the U.S. District Court for the Southern District of California against the Company, the Chairman of the Company’s Board of Directors, certain of its executive officers and Blackstone. On February 27, 2015, Court-appointed Lead Plaintiffs, Pensionskassen For Børne- Og Ungdomspædagoger and Arkansas Public Employees Retirement System, together with additional plaintiffs, Oklahoma City Employee Retirement System and Pembroke Pines Firefighters and Police Officers Pension Fund (collectively, “Plaintiffs”), filed an amended complaint against the Company, the Chairman of the Company’s Board of Directors, certain of its executive officers, Blackstone, and underwriters of the initial public offering and secondary public offerings. The amended complaint alleges, among other things, that the prospectus and registration statements filed contained materially false and misleading information in violation of the federal securities laws and seeks unspecified compensatory damages and other relief. Plaintiffs contend that Defendants knew or were reckless in not knowing that Blackfish was impacting SeaWorld’s business at the time of each public statement. The Company believes that the class action lawsuit is without merit and intends to defend the lawsuit vigorously; however, there can be no assurance regarding the ultimate outcome of this lawsuit.
	Shareholder Derivative Lawsuit
	On December 8, 2014, a putative derivative lawsuit captioned Kistenmacher v. Atchison, et al., Civil Action No. 10437, was filed in the Court of Chancery of the State of Delaware against, among others, the Chairman of the Board of Directors, certain of the Company’s executive officers, directors and shareholders, and Blackstone. The Company is a “Nominal Defendant” in the lawsuit. On March 30, 2015, the plaintiff filed an amended complaint against the same set of defendants. The amended complaint alleges, among other things, that the defendants breached their fiduciary duties, aided and abetted breaches of fiduciary duties, violated Florida Blue Sky laws and were unjustly enriched by (i) including materially false and misleading information in the prospectus and registration statements; and (ii) causing the Company to repurchase certain shares of its common stock from certain shareholders at an alleged artificially inflated price. The Company does not maintain any direct exposure to loss in connection with this shareholder derivative lawsuit as the lawsuit does not assert any claims against the Company. The Company’s status as a “Nominal Defendant” in the action reflects the fact that the lawsuit is maintained by the named plaintiff on behalf of the Company and that the plaintiff seeks damages on the Company’s behalf.
	Consumer Class Action Lawsuits
	On March 25, 2015, a purported class action was filed in the United States District Court for the Southern District of California against the Company, captioned Holly Hall v. SeaWorld Entertainment, Inc., Case No. 3:15-cv-00600-CAB-RBB (the “Hall Matter”). The complaint identifies three putative classes consisting of all consumers nationwide who at any time during the four-year period preceding the filing of the original complaint, purchased an admission ticket, a membership or a SeaWorld “experience” that includes an “orca experience” from the SeaWorld amusement park in San Diego, California, Orlando, Florida or San Antonio, Texas respectively. The complaint alleges causes of action under California Unfair Competition Law, California Consumers Legal Remedies Act, California False Advertising Law, Florida Unfair and Deceptive Trade Practices Act, Texas Deceptive Trade Practices Act, as well as claims for Unjust Enrichment and Deceit. Plaintiffs’ claims are based on their allegations that the Company misrepresented the physical living conditions and care and treatment of its killer whales, resulting in confusion or misunderstanding among ticket purchasers, and omitted material facts regarding its killer whales with intent to deceive and mislead the plaintiff and purported class members. The complaint further alleges that the specific misrepresentations heard and relied upon by Holly Hall, the sole named plaintiff, in purchasing her SeaWorld tickets concerned the circumstances surrounding the death of a SeaWorld trainer. The complaint seeks actual damages, equitable relief, attorney’s fees and costs. Plaintiff claims that the amount in controversy exceeds $5,000, but the liability exposure is speculative until the size of the class is determined (if certification is granted at all). The case is in the preliminary stages and a response to the complaint has not yet been filed.
	In addition, three other purported class actions were filed against the Company and its affiliates in the following federal courts on April 9, 2015, April 16, 2015 and April 17, 2015, respectively: (i) the United States District Court for the Middle District of Florida, captioned Joyce Kuhl v. SeaWorld LLC et al., 6:15-cv-00574-ACC-GJK (M.D. Fla.), (ii) a second case in the United States District Court for the Southern District of California, captioned Jessica Gaab, et. al. v. SeaWorld Entertainment, Inc., Case No. 15:cv-842-JAH-MDD and (iii) the United States District Court for the Western District of Texas, captioned Elaine Salazar Browne v. SeaWorld of Texas LLC et al., 5:15-cv-00301-XR (W.D. Tex.). These cases, in essence, reiterate the claims made and relief sought in the Hall Matter. The Company anticipates that the second case in the Southern District of California will be consolidated with the Hall Matter. On May 1, 2015, the cases in Florida and Texas were voluntarily dismissed without prejudice by the respective plaintiffs.
	On April 13, 2015, a purported class action was filed in the Superior Court of the State of California for the City and County of San Francisco against SeaWorld Parks and Entertainment, Inc., captioned Marc Anderson, et. al., v. SeaWorld Parks and Entertainment, Inc., Case No. CGC-15-545292. The putative class consists of all consumers within California who, within the past four years, purchased tickets to SeaWorld San Diego. The complaint alleges causes of action under the California False Advertising Law and California Unfair Competition Law. Plaintiffs’ claims are based on their allegations that the Company misrepresented the physical living conditions and care and treatment of its killer whales, resulting in confusion or misunderstanding among ticket purchasers, and omitted material facts regarding its killer whales with intent to deceive and mislead the plaintiff and purported class members. The complaint seeks actual damages and equitable relief. Based on Plaintiff’s definition of the class, the amount in controversy exceeds $5,000, but the liability exposure is speculative until the size of the class is determined (if certification is granted at all). The case is in the preliminary stages and a response to the complaint has not yet been filed.
	The Company believes that these consumer class action lawsuits are without merit and intends to defend these lawsuits vigorously; however, there can be no assurance regarding the ultimate outcome of these lawsuits.
	Other Matters
	The Company is a party to other various claims and legal proceedings arising in the normal course of business. From time to time, third-party groups may also bring lawsuits against the Company. Matters where an unfavorable outcome to the Company is probable and which can be reasonably estimated are accrued. Such accruals, which are not material for any period presented, are based on information known about the matters, the Company’s estimate of the outcomes of such matters, and the Company’s experience in contesting, litigating and settling similar matters. Matters that are considered reasonably possible to result in a material loss are not accrued for, but an estimate of the possible loss or range of loss is disclosed, if such amount or range can be determined. Management does not expect any known claims or legal proceedings to have a material adverse effect on the Company’s consolidated financial position, results of operations or cash flows.

EquityBased_Compensation

Equity-Based Compensation	3 Months Ended
Equity-Based Compensation	Mar. 31, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Equity-Based Compensation	11. EQUITY-BASED COMPENSATION

	In accordance with ASC 718, Compensation-Stock Compensation, the Company measures the cost of employee services rendered in exchange for share-based compensation based upon the grant date fair market value. The cost, net of estimated forfeitures, is recognized over the requisite service period, which is generally the vesting period unless service or performance conditions require otherwise. The Company has granted stock options, time-vesting restricted share awards and performance-vesting restricted share awards. The Company uses the Black-Scholes Option Pricing Model to value its stock options and the closing stock price on the date of grant to value both its time-vesting and performance-vesting restricted share awards.



	The Company has reserved 15,000,000 shares of common stock for issuance under the Company’s 2013 Omnibus Incentive Plan (the “Omnibus Incentive Plan”). The Omnibus Incentive Plan is administered by the Compensation Committee of the Board of Directors, and provides that the Company may grant equity incentive awards to eligible employees, directors, consultants or advisors in the form of stock options, stock appreciation rights, restricted stock, restricted stock units, and other stock-based and performance compensation awards. If an award under the Omnibus Incentive Plan terminates, lapses, or is settled without the payment of the full number of shares subject to the award, the undelivered shares may be granted again under the Omnibus Incentive Plan.

	As of March 31, 2015, there were 12,582,874 shares of common stock available for future issuance under the Company’s Omnibus Incentive Plan. Total non-cash equity compensation expense was $1,853 and $762 for the three months ended March 31, 2015 and 2014, respectively, and is included in selling, general and administrative expenses and in operating expenses in the accompanying unaudited condensed consolidated statements of comprehensive loss. Total unrecognized equity compensation expense for all equity compensation awards probable of vesting as of March 31, 2015 was approximately $11,100, which is expected to be recognized over the respective service periods.

	The activity related to the Company’s time-vesting and performance-vesting share awards during the three months ended March 31, 2015 is as follows:



							Performance-Vesting Restricted shares
		Time-Vesting					Bonus Performance				Long-Term				2.25x Performance					2.75x Performance
		Restricted shares					Restricted shares				Incentive				Restricted shares					Restricted shares
											Performance
											Restricted shares
		Shares			Weighted		Shares		Weighted		Shares		Weighted		Shares			Weighted		Shares			Weighted
					Average				Average				Average					Average					Average
					Grant Date				Grant Date				Grant Date					Grant Date					Grant Date
					Fair Value				Fair Value				Fair Value					Fair Value					Fair Value
					per Share				per Share				per Share					per Share					per Share
	Outstanding at December 31, 2014		164,545			$11.68		—		—		—		—		1,451,453			$20.96		1,451,453			$12.61
	Granted		383,054			$18.27		420,004		$18.96		75,832		$18.96		—			—		—			—
	Vested		(13,547	)		$11.88		—		—		—		—		—			—		—			—
	Forfeited		(12,760	)		$ 8.29		—		—		—		—		(12,884	)		$22.69		(12,884	)		$15.56

	Outstanding at March 31, 2015		521,292			$16.60		420,004		$18.96		75,832		$18.96		1,438,569			$20.95		1,438,569			$12.58


	The activity related to the Company’s stock option awards during the three months ended March 31, 2015 is as follows:



		Options			Weighted		Weighted		Aggregate
					Average		Average		Intrinsic
					Exercise		Remaining		Value
					Price		Contractual
							Life (in
							years)
	Outstanding at December 31, 2014		—			—
	Granted		903,270			$18.96
	Exercised		—			—
	Forfeited/expired		—			—

	Outstanding at March 31, 2015		903,270			$18.96		9.9		$3,965

	Exercisable at March 31, 2015		—			—		—		—




	2015 Bonus Plan Grant

	On March 3, 2015, the Board approved an annual bonus plan (the “2015 Bonus Plan”) for the fiscal year ending December 31, 2015 (the “Fiscal 2015”) under which certain employees are eligible to receive a bonus with respect to Fiscal 2015, payable 50% in cash and 50% in performance-vesting restricted shares (the “Bonus Performance Restricted shares”) based upon the Company’s achievement of pre-established performance goals with respect to Adjusted EBITDA. Once Adjusted EBITDA is finalized for Fiscal 2015, the Bonus Performance Restricted shares vest if the performance goal is met and forfeit immediately if the performance goal is not met or if the employee terminates prior to the last day of Fiscal 2015. Subsequent grants will be made on April 1, July 1 and October 1, 2015 to newly hired bonus-eligible employees based on their hire date.

	In connection with the 2015 Bonus Plan, on March 3, 2015, the Company granted 420,004 Bonus Performance Restricted shares with a grant date fair value per share of $18.96. In accordance with ASC 718, compensation expense is not recorded until the performance condition is probable of being achieved. Based on the Company’s progress toward the Adjusted EBITDA performance goal, the shares are not considered probable of vesting as of March 31, 2015; therefore, no compensation expense has been recorded related to the Bonus Performance Restricted shares as of March 31, 2015. However, if the performance condition is considered probable of being achieved in a subsequent period, all compensation expense that would have been recorded over the requisite service period had the condition been considered probable from inception, will be recorded as a cumulative catch-up at such subsequent date. Total unrecognized compensation expense was approximately $8,000 as of March 31, 2015 related to the Bonus Performance Restricted shares.

	2015 Long-Term Incentive Plan Grant

	On March 3, 2015, the Board also approved a long-term incentive plan grant (the “2015 Long-Term Incentive Plan”) for Fiscal 2015 comprised of nonqualified stock options (“Long-Term Incentive Options”), time-vesting restricted shares (“Long-Term Incentive Time Restricted shares”) and performance-vesting restricted shares (“Long-Term Incentive Performance Restricted shares”) to certain of the Company’s management and executive officers.

Long-Term Incentive Options

The Long-Term Incentive Options vest ratably over four years from the date of grant (25% per year), subject to continued employment through the applicable vesting date and will expire 10 years from the date of grant or earlier if the employee’s service terminates. The options have an exercise price per share equal to the closing price of the Company’s common stock on the date of grant, which was $18.96 for the grant on March 3, 2015. The fair value of each option under the 2015 Long Term Incentive Plan was estimated using the Black Scholes Option-Pricing Model. Key assumptions included an expected life of 6.25 years, risk free rate of 1.76%, volatility of 37.0%, and a dividend yield of 4.38%. The expected life was estimated using the simplified method, as the Company does not have sufficient historical exercise data due to the limited period of time its common stock has been publicly traded. In addition, due to the Company’s limited history as a public company, the volatility for the Company’s stock at the date of grant was estimated using the average volatility calculated for a peer group, which is based upon daily price observations over the estimated term of options granted. Compensation expense will be recognized using the straight line method over the four year vesting period.

On March 3, 2015, the Company granted 903,270 Long-Term Incentive Options related to the 2015 Long-Term Incentive Plan. These options have an exercise price of $18.96 and an estimated grant date fair value of $4.39 per option using the Black Scholes Option-Pricing Model. Total unrecognized compensation expense expected to be recognized over the remaining vesting term was approximately $3,900 as of March 31, 2015.



Time-Vesting Restricted Shares

The Long-Term Incentive Time Restricted shares vest ratably over four years from the date of grant (25% per year), subject to continued employment through the applicable vesting date. On March 3, 2015, the Company granted 268,282 Long-Term Incentive Time Restricted shares related to the 2015 Long-Term Incentive Plan. These shares have a grant date fair value per share of $18.96. Compensation expense will be recognized using the straight line method over the four year vesting period. Total unrecognized compensation expense expected to be recognized over the remaining vesting term was approximately $5,000 as of March 31, 2015.

Performance-Vesting Restricted Stock

The Long-Term Incentive Performance Restricted shares vest following the end of a three-year performance period beginning on January 1, 2015 and ending on December 31, 2017 based upon the Company’s achievement of certain performance goals with respect to Adjusted EBITDA for each fiscal year performance period. The total number of shares eligible to vest is based on the level of achievement of the Adjusted EBITDA target for each fiscal year in the performance period which ranges from 0% (if below threshold performance), to 50% (for threshold performance), to 100% (for target performance), and up to 200% (at or above maximum performance). For actual performance between the specified threshold, target, and maximum levels, the resulting vesting percentage will be adjusted on a linear basis. Total shares earned (approximately 33% are eligible to be earned per year) based on the actual performance percentage for each performance year will vest on the date the Company’s Compensation Committee determines the actual performance percentage for fiscal year 2017 if the employee has not terminated prior to the last day of fiscal year 2017 and all unearned shares will forfeit immediately as of such date. The Adjusted EBITDA target for each fiscal year will be set in the first quarter of each respective year, at which time the grant date and the grant-date fair value for accounting purposes related to that performance year will be established based on the closing price of the Company’s stock on such date. Compensation expense will be recognized ratably for each fiscal year, if the performance condition is probable of being achieved, beginning on the date of grant and through the end of the final performance period on December 31, 2017.

On March 3, 2015, the Company awarded 227,526 Long-Term Incentive Performance Restricted shares under the 2015 Long-Term Incentive Plan, which represents the total shares that could be earned under the maximum performance level of achievement for all three performance periods combined, with approximately one-third related to each respective performance period. The performance goal for the first performance period was established as of the award date, as such, for accounting purposes, 75,832 of these shares have a grant date of March 3, 2015 and a grant-date fair value per share of $18.96 determined using the closing price of the Company’s common stock on the date of grant. The performance targets for the second and third performance periods have not yet been set and will be determined by the Compensation Committee during the first quarter of each respective fiscal year, at which time, for accounting purposes, the grant date and respective grant-date fair value will be determined for those related shares. As the Long-Term Incentive Performance Restricted shares have both a service and a performance condition, the requisite service period over which compensation expense will be recognized once the performance condition is probable of achievement begins on the date of grant and extends through December 31, 2017. Based on the Company’s progress toward the Adjusted EBITDA performance goal for the first performance period, the target performance level for the first performance period is considered probable, as such 37,916 Long-Term Incentive Performance Restricted shares related to the 2015 performance year are considered probable of vesting as of March 31, 2015. Total unrecognized compensation expense related to the first performance period expected to be recognized over the remaining vesting term if performance conditions continue to be probable of vesting at the target performance level was approximately $700 as of March 31, 2015. Unrecognized compensation expense related to the maximum performance level for the first performance period is an additional $740 as of March 31, 2015. Total unrecognized compensation expense related to the second and third performance periods has not been determined as the grant date and grant-date fair value for these awards have not yet occurred for accounting purposes, as such no expense has been recorded related to the second and third performance periods.

Other 2015 Grants

On January 15, 2015, the Company granted 100,000 time-vesting restricted shares to its Interim Chief Executive Officer (the “Interim CEO”) in accordance with his appointment to such role. The shares had a grant date fair value per share of $16.50 and a vest date on the earlier of the start date of a new Chief Executive Officer or June 30, 2015. As a new Chief Executive Officer was appointed with a start date of April 7, 2015, these shares fully vested on such date accordingly. Also during the three months ended March 31, 2015, the Company granted 14,772 time-vesting restricted shares to certain Board members. These shares vest ratably over a three year term.

Subsequent to March 31, 2015, in connection with the appointment of the Company’s new President and Chief Executive Officer on April 7, 2015, the Company granted 27,623 Bonus Performance Restricted shares with a grant date fair value per share of $20.01 and 249,875 time-vesting restricted shares with a grant date fair value of $20.01 per share. The Company also granted 1,089,324 nonqualified stock options at an exercise price per share equal to the closing price of the Company’s common stock on the date of grant, which was $20.01 and a grant date fair value of $4.59 based on a Black Scholes Option Pricing Model. The time-vesting restricted shares and the nonqualified stock options vest ratably over four years. Key assumptions used in the Black Scholes Option Pricing Model included an expected life of 6.25 years, risk free rate of 1.53%, volatility of 36.4% and a dividend yield of 4.20%. The expected life was estimated using the simplified method, as the Company does not have sufficient historical exercise data due to the limited period of time its common stock has been publicly traded. In addition, due to the Company’s limited history as a public company, the volatility for the Company’s stock at the date of grant was estimated using the average volatility calculated for a peer group, which is based upon daily price observations over the estimated term of options granted.

2.25x and 2.75x Performance Restricted Shares

The Company has outstanding under both its Omnibus Incentive Plan and its previous incentive plan (the “Pre-IPO Incentive Plan”) certain performance-vesting restricted shares consisting of 2.25x and 2.75x Performance Restricted shares. The 2.25x Performance Restricted shares will vest if the employee is employed by the Company when and if certain investment funds affiliated with Blackstone receive cash proceeds (not subject to any clawback, indemnity or similar contractual obligation) in respect of their Partnerships units equal to (x) a 20% annualized effective compounded return rate on such funds’ investment and (y) a 2.25x multiple on such funds’ investment. The 2.75x Performance Restricted shares will vest if the employee is employed by the Company when and if such funds receive cash proceeds (not subject to any clawback, indemnity or similar contractual obligation) in respect of their Partnerships units equal to (x) a 15% annualized effective compounded return rate on such funds’ investment and (y) a 2.75x multiple on such funds’ investment.

No compensation expense will be recorded related to the 2.25x and 2.75x Performance Restricted shares until their vesting is probable. Accordingly, no compensation expense has been recorded during the three months ended March 31, 2015 or 2014 related to these 2.25x and 2.75x Performance Restricted shares. Total unrecognized compensation expense as of March 31, 2015, was approximately $30,000 and $18,000 for the 2.25x and 2.75x Performance Restricted shares, respectively.

Based on cash proceeds previously received by certain investment funds affiliated with Blackstone from the Company’s initial public offering and subsequent secondary offerings of stock, the Company’s repurchase of shares and the cumulative dividends paid by the Company through April 1, 2015, if such funds receive additional future cash proceeds of approximately $10,000, and other vesting conditions are satisfied, the 2.25x Performance Restricted shares will vest. Similarly, if such funds receive additional future cash proceeds of approximately $438,000, and other vesting conditions are satisfied, the 2.75x Performance Restricted shares will vest. As receipt of these future cash proceeds will be primarily related to liquidity events, such as secondary offerings of stock, the shares are not considered probable of vesting until such events are consummated.

Stockholders_Equity

Stockholders' Equity	3 Months Ended
	Mar. 31, 2015
Federal Home Loan Banks [Abstract]
Stockholders' Equity	12. STOCKHOLDERS’ EQUITY
	As of March 31, 2015, 90,204,351 shares of common stock were issued on the accompanying unaudited condensed consolidated balance sheet, which excludes 4,045,960 unvested shares of common stock held by certain participants in the Company’s equity compensation plans (see Note 11–Equity-Based Compensation) and includes 4,105,970 shares of treasury stock held by the Company.
	Secondary Offerings and Share Repurchases
	In April 2014, the selling stockholders completed an underwritten secondary offering of 17,250,000 shares of common stock. The selling stockholders received all of the net proceeds from the offering and no shares were sold by the Company. In the three months ended March 31, 2014, the Company incurred fees and expenses of $674 in connection with the secondary offering, which is shown as secondary offering expenses on the accompanying unaudited condensed consolidated statement of comprehensive loss.
	Concurrently with the closing of the secondary offering in April 2014, the Company repurchased 1,750,000 shares of its common stock directly from the selling stockholders in a private, non-underwritten transaction at a price per share equal to the price per share paid to the selling stockholders by the underwriters in the secondary offering.
	On August 12, 2014, the Board authorized the repurchase of up to $250,000 of the Company’s common stock (the “Share Repurchase Program”). Under the Share Repurchase Program, the Company is authorized to repurchase shares through open market purchases, privately-negotiated transactions or otherwise in accordance with applicable federal securities laws, including through Rule 10b5-1 trading plans and under Rule 10b-18 of the Exchange Act. The Share Repurchase Program has no time limit and may be suspended or discontinued completely at any time. The number of shares to be purchased and the timing of purchases will be based on the level of the Company’s cash balances, general business and market conditions, and other factors, including legal requirements, debt covenant restrictions and alternative investment opportunities.
	Pursuant to the Share Repurchase Program, during the fourth quarter of 2014, the Company repurchased a total of 855,970 shares of common stock at an average price of $17.50 per share and a total cost of approximately $15,000, leaving $235,000 available for future repurchases under the Share Repurchase Program. During the three months ended March 31, 2015, the Company paid $5,650 for settlement of shares repurchased in December 2014. No shares were repurchased in the three months ended March 31, 2015 under the Share Repurchase Program.
	All of the repurchased shares from the Share Repurchase Program and shares repurchased directly from the selling stockholders during previous secondary offerings were recorded as treasury stock at a total cost of $109,871 as of March 31, 2015 and December 31, 2014 and are reflected as a reduction to stockholders’ equity on the accompanying unaudited condensed consolidated balance sheets and unaudited condensed consolidated statement of changes in stockholders’ equity.

	Dividends
	The Board has adopted a policy to pay, subject to legally available funds, a regular quarterly dividend. The payment of cash dividends is within the discretion of the Board and depends on many factors, including, but not limited to, the Company’s results of operations, financial condition, level of indebtedness, capital requirements, contractual restrictions, restrictions in its debt agreements and in any preferred stock, business prospects and other factors that the Board may deem relevant.
	In the three months ended March 31, 2015, the Board declared or paid quarterly cash dividends to all common stockholders of record as follows:


	Record Date	Payment Date	Cash Dividend
			per Common
			Share
	January 13, 2015	January 22, 2015	$	0.21
	March 13, 2015	1-Apr-15	$	0.21
	As the Company had an accumulated deficit at the time the March 13, 2015 dividend was declared, this dividend was accounted for as a return of capital and recorded as a reduction to additional paid-in capital on the accompanying unaudited condensed consolidated statement of changes in stockholders’ equity. Dividends paid to common stockholders were $18,098 in the three months ended March 31, 2015. The Company expects that for tax purposes, a portion of these dividends will be treated as a return of capital to stockholders.
	As of March 31, 2015, the Company had $18,373 of cash dividends recorded as dividends payable in the accompanying unaudited condensed consolidated balance sheet. Approximately $18,100 was paid on April 1, 2015. The remainder of the dividends payable relates to unvested time restricted shares and unvested performance restricted shares with a performance condition considered probable of being achieved. These shares carry dividend rights and therefore the dividends will be paid as the shares vest in accordance with the underlying stock compensation grants. These dividend rights will be forfeited if the shares do not vest.
	Dividends on the Omnibus Plan and Pre-IPO Incentive Plan 2.25x and 2.75x Performance Restricted shares were approximately $2,360 for each tranche and will accumulate and be paid only if and to the extent these Performance Restricted shares vest in accordance with their terms. The Company has not recorded a payable related to these dividends as the vesting of the Performance Restricted shares is not probable. Dividends on the Bonus Performance Restricted shares were approximately $88 and will accumulate and be paid only if these shares vest in accordance with their terms. Dividends on the Long-Term Incentive Performance Restricted shares related to the maximum performance level were approximately $50, of which approximately $20 was recorded related to the shares probable of vesting at the target performance level. The remainder of approximately $30 will accumulate and be paid only if the respective shares vest in accordance with their terms. The Company does not record a dividend payable when the respective performance conditions on the related unvested shares are not considered probable of being achieved.

Restructuring_Program

Restructuring Program	3 Months Ended
	Mar. 31, 2015
Restructuring and Related Activities [Abstract]
Restructuring Program	13. RESTRUCTURING PROGRAM
	In December 2014, the Company implemented a restructuring program in an effort to centralize certain operations and reduce duplication of functions to increase efficiencies (the “Restructuring Program”). The Restructuring Program involved the elimination of approximately 300 positions across the Company’s eleven theme parks and corporate headquarters. As a result, the Company expects to record approximately $11,800 in pre-tax restructuring and other related costs associated with this Restructuring Program, of which $145 was incurred in the three months ended March 31, 2015 and total cumulative costs incurred to date were $11,712. The costs incurred during the three months ended March 31, 2015 are recorded as restructuring and other related costs on the accompanying unaudited condensed consolidated statement of comprehensive loss. The remaining liability is included in accrued salaries, wages and benefits as of March 31, 2015 on the accompanying unaudited condensed consolidated balance sheet and is expected to be paid by the end of the second quarter of 2015 due to the completion of certain continuing service obligations.
	The Restructuring Program activity for the three months ended March 31, 2015 was as follows:


		Severance and
		Other
		Employment
		Expenses
	Liability as of December 31, 2014	$	7,691
	Costs incurred		145
	Payments made		(7,409	)

	Liability as of March 31, 2015	$	427

Description_of_the_Business_an1

Description of the Business and Basis of Presentation (Policies)	3 Months Ended
	Mar. 31, 2015
Accounting Policies [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 of America (“GAAP”) and applicable rules and regulations of the Securities and Exchange Commission (“SEC”) regarding interim financial reporting. Certain information and note disclosures normally included in annual financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to such rules and regulations. Therefore, these unaudited condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and related notes for the year ended December 31, 2014 included in the Company’s Annual Report on Form 10-K filed with the SEC. The unaudited condensed consolidated balance sheet as of December 31, 2014 has been derived from the audited consolidated financial statements included in the Company’s Annual Report on Form 10-K.
	In the opinion of management, such unaudited condensed consolidated financial statements reflect all normal recurring adjustments necessary to present fairly the financial position, results of operations, and cash flows for the interim periods, but are not necessarily indicative of the results of operations for the year ending December 31, 2015 or any future period due to the seasonal nature of the Company’s operations. Based upon historical results, the Company typically generates its highest revenues in the second and third quarters of each year and incurs a net loss in the first and fourth quarters, in part because six of its theme parks are only open for a portion of the year.
	The unaudited condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries, including SEA. All intercompany accounts have been eliminated in consolidation.
Use of Estimates	Use of Estimates
Use of Estimates	The preparation of financial statements and related disclosures 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 unaudited condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods. Significant estimates and assumptions include, but are not limited to, the accounting for self-insurance, deferred tax assets, deferred revenue, equity compensation and the valuation of goodwill and other indefinite-lived intangible assets. Actual results could differ from those estimates.
Segment Reporting	Segment Reporting
Segment Reporting	The Company maintains discrete financial information for each of its eleven theme parks, which is used by the Chief Operating Decision Maker (“CODM”), identified as the Chief Executive Officer, as a basis for allocating resources. Each theme park has been identified as an operating segment and meets the criteria for aggregation due to similar economic characteristics. In addition, all of the theme parks provide similar products and services and share similar processes for delivering services. The theme parks have a high degree of similarity in the workforces and target similar consumer groups. Accordingly, based on these economic and operational similarities and the way the CODM monitors the operations, the Company has concluded that its operating segments may be aggregated and that it has one reportable segment.
Revision of Previously Issued Financial Statements	Revision of Previously Issued Financial Statements
Revision of Previously Issued Financial Statements	In the third quarter of 2014, the Company conducted an internal review of its application of the guidance in Accounting Standards Codification (“ASC”) 470-50, Debt-Modifications and Extinguishments, to its accounting for certain debt transactions in 2013, 2012 and 2011. As a result of this review and analysis, the Company determined that it had incorrectly applied the accounting guidance in ASC 470-50 and inappropriately accounted for certain fees as a result of modifications and prepayments in certain years. In accordance with ASC 250 (SEC Staff Accounting Bulletin 99, Assessing Materiality), the Company concluded that the correction of the errors was not material to any of its previously issued annual or interim financial statements. The Company has revised its previously issued financial statements contained in this Quarterly Report on Form 10-Q to correct the effect of these immaterial errors for the corresponding periods. See Note 6—Long-Term Debt for the impact of revisions on previously issued periods contained within this Quarterly Report on Form 10-Q.
Recently Issued Accounting Pronouncements	The Company reviews new accounting pronouncements as they are issued or proposed by the Financial Accounting Standards Board (“FASB”). In April 2015, the FASB issued Accounting Standard Update (“ASU”) No. 2015-03, Interest—Imputation of Interest (Topic 835): Simplifying the Presentation of Debt Issuance Costs. This ASU simplifies the accounting for debt issuance costs by requiring such costs to be presented as a direct deduction from the related debt liability rather than as an asset. Debt disclosures will include the face amount of the debt liability and the effective interest rate. The ASU requires retrospective application and represents a change in accounting principle. The update is effective for fiscal years beginning after December 15, 2015. Early adoption is permitted for financial statements that have not been previously issued. The ASU will impact the Company’s classification of deferred financing costs as the Company currently records these costs in other assets, see Note 6—Long-Term Debt for further details. The Company is evaluating the impact of this ASU on its consolidated financial statements and has not yet determined if it will early adopt the ASU.
	In June 2014, the FASB issued ASU No. 2014-12, Compensation—Stock Compensation (Topic 718): Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period. This ASU provides explicit guidance on the treatment of awards with performance targets that could be achieved after the requisite service period. The ASU is effective for annual periods and interim periods within those annual periods beginning after December 15, 2015 with earlier adoption permitted. The adoption of ASU 2014-12 is not expected to have a material impact on the Company’s consolidated financial statements.
	In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606), which supersedes the revenue recognition requirements in ASC Topic 605, Revenue Recognition. This ASU is based on the principle that revenue is recognized to depict the transfer of goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The ASU also requires additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments and assets recognized from costs incurred to obtain or fulfill a contract. The effective date will be annual reporting periods beginning after December 15, 2016 using one of two retrospective application methods. The Company is evaluating the accounting and disclosure requirements on its consolidated financial statements but does not currently anticipate a material impact to the consolidated financial statements upon adoption.
Equity-Based Compensation	In accordance with ASC 718, Compensation-Stock Compensation, the Company measures the cost of employee services rendered in exchange for share-based compensation based upon the grant date fair market value. The cost, net of estimated forfeitures, is recognized over the requisite service period, which is generally the vesting period unless service or performance conditions require otherwise. The Company has granted stock options, time-vesting restricted share awards and performance-vesting restricted share awards. The Company uses the Black-Scholes Option Pricing Model to value its stock options and the closing stock price on the date of grant to value both its time-vesting and performance-vesting restricted share awards.

Earnings_per_Share_Tables

Earnings per Share (Tables)	3 Months Ended
Earnings per Share (Tables)	Mar. 31, 2015
Earnings Per Share [Abstract]
Schedule of Earnings per Share	Earnings per share is computed as follows:


		Three Months Ended March 31,
		2015								2014
		Net Loss			Shares		Per			Net Loss			Shares		Per
							Share								Share
							Amount								Amount
	Basic earnings per share	$	(43,598	)		86,097	$	(0.51	)	$	(49,217	)		88,415	$	(0.56	)
	Effect of dilutive incentive-based awards					—								—

	Diluted earnings per share	$	(43,598	)		86,097	$	(0.51	)	$	(49,217	)		88,415	$	(0.56	)

Other_Accrued_Expenses_Tables

Other Accrued Expenses (Tables)	3 Months Ended
Other Accrued Expenses (Tables)	Mar. 31, 2015
Payables and Accruals [Abstract]
Schedule of Other Accrued Expenses	Other accrued expenses at March 31, 2015 and December 31, 2014, consisted of the following:


		March 31,		December 31,
		2015		2014
	Accrued property taxes	$	5,103	$	2,039
	Accrued interest		9,776		2,604
	Self-insurance reserve		7,022		7,800
	Other		2,026		7,706

	Total other accrued expenses	$	23,927	$	20,149

LongTerm_Debt_Tables

Long-Term Debt (Tables)	3 Months Ended
Long-Term Debt (Tables)	Mar. 31, 2015
Debt Disclosure [Abstract]
Summary of Long-Term Debt	Long-term debt as of March 31, 2015 and December 31, 2014 consisted of the following:


		March 31,			December 31,
		2015			2014
	Term B-2 Loans	$	1,348,925		$	1,352,438
	Revolving credit agreement		30,000			—
	Senior Notes		260,000			260,000

	Total long-term debt		1,638,925			1,612,438
	Less discounts		(8,440	)		(8,985	)
	Less current maturities		(44,050	)		(14,050	)

	Total long-term debt, net of current maturities	$	1,586,435		$	1,589,403

Schedule of Impact of Corrections on Affected Financial Statements (Previously Issued Quarterly Periods)	The following table presents the impact of the corrections on previously issued periods included within this Quarterly Report on Form 10-Q (see the “Revision of Previously Issued Financial Statements” section of Note 1-Description of the Business and Basis of Presentation for further details):


		For the Three Months Ended March 31, 2014
		As Previously			Adjustments			As
		Reported			Adjustments			Revised
	Selected Statements of Comprehensive Loss Data:
	Interest expense	$	20,046		$	(342	)	$	19,704

	Loss before income taxes	$	(79,471	)	$	342		$	(79,129	)

	Benefit from income taxes	$	(30,040	)	$	128		$	(29,912	)

	Net loss	$	(49,431	)	$	214		$	(49,217	)

	Loss per share:
	Net loss per share, basic	$	(0.56	)	$	—		$	(0.56	)
	Net loss per share, diluted	$	(0.56	)	$	—		$	(0.56	)

Derivative_Instruments_and_Hed1

Derivative Instruments and Hedging Activities (Tables)	3 Months Ended
Derivative Instruments and Hedging Activities (Tables)	Mar. 31, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Fair Value of Company's Derivative Financial Instruments Classification on Unaudited Condensed Consolidated Balance Sheet	Tabular Disclosure of Fair Values of Derivative Instruments on the Balance Sheet
	The table below presents the fair value of the Company’s derivative financial instruments as well as their classification on the unaudited condensed consolidated balance sheet as of March 31, 2015 and December 31, 2014:


		As of March 31, 2015						As of December 31, 2014
		Liabilities Derivatives						Liabilities Derivatives
		Balance Sheet			Fair Value			Balance Sheet		Fair Value
		Location			Fair Value			Location		Fair Value
	Derivatives designated as hedging instruments:
	Interest rate swaps		Other liabilities		$	2,312			Other liabilities	$	628

	Total derivatives designated as hedging instruments				$	2,312				$	628

Schedule of Pre-tax Effect of Derivative Financial Instruments on Unaudited Condensed Consolidated Statements of Comprehensive Loss	Tabular Disclosure of the Effect of Derivative Instruments on the Statements of Comprehensive Loss
	The table below presents the pre-tax effect of the Company’s derivative financial instruments on the unaudited condensed consolidated statements of comprehensive loss for the three months ended March 31, 2015 and 2014:


		Three Months Ended
		March 31
		2015			2014
	Derivatives in Cash Flow Hedging Relationships:
	Loss related to effective portion of derivatives recognized in accumulated other comprehensive loss	$	(2,149	)	$	(726	)
	Gain related to effective portion of derivatives reclassified from accumulated other comprehensive loss to interest expense	$	730		$	395
	Loss related to ineffective portion of derivatives recognized in other expense, net	$	(286	)	$	—
Schedule of Changes in Accumulated Other Comprehensive Loss	Changes in Accumulated Other Comprehensive Loss
	The following table reflects the changes in accumulated other comprehensive loss for the three months ended March 31, 2015, net of tax:


		(Losses)
		Gains on
		Cash Flow
		Hedges
	Accumulated other comprehensive loss:
	Balance at December 31, 2014	$	(483	)
	Other comprehensive loss before reclassifications		(1,322	)
	Amounts reclassified from accumulated other comprehensive loss to interest expense		449

	Unrealized loss on derivatives, net of tax		(873	)

	Balance at March 31, 2015	$	(1,356	)

Fair_Value_Measurements_Tables

Fair Value Measurements (Tables)

3 Months Ended

Mar. 31, 2015

Fair Value Disclosures [Abstract]

Schedule of Assets and Liabilities Measured at Fair Value

The following table presents the Company’s estimated fair value measurements and related classifications as of March 31, 2015:

Quoted Prices in

Significant

Balance at

Active Markets

Other

Unobservable

March 31,

for Identical

Observable

Inputs

2015

Assets and

Inputs

(Level 3)

Liabilities

(Level 2)

(Level 1)

Liabilities:

Derivative financial instruments (a)

—

2,312

—

2,312

Long-term obligations (b)

—

1,378,925

264,473

1,643,398

(a)

Reflected at fair value in the unaudited condensed consolidated balance sheet as other liabilities of $2,312.

(b)

Reflected at carrying value in the unaudited condensed consolidated balance sheet as current maturities on long-term debt of $44,050 and long-term debt of $1,586,435 as of March 31, 2015.

Quoted Prices in

Significant

Balance at

Active Markets

Other

Unobservable

December 31,

for Identical

Observable

Inputs

2014

Assets and

Inputs

(Level 3)

Liabilities

(Level 2)

(Level 1)

Liabilities:

Derivative financial instruments (a)

—

628

—

628

Long-term obligations (b)

—

1,352,438

263,197

1,615,635

(a)

Reflected at fair value in the unaudited condensed consolidated balance sheet as other liabilities of $628.

(b)

Reflected at carrying value in the unaudited condensed consolidated balance sheet as current maturities on long-term debt of $14,050 and long-term debt of $1,589,403 as of December 31, 2014.

EquityBased_Compensation_Table

Equity-Based Compensation (Tables)	3 Months Ended
Equity-Based Compensation (Tables)	Mar. 31, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Employee Stock Performance Activity	The activity related to the Company’s time-vesting and performance-vesting share awards during the three months ended March 31, 2015 is as follows:



							Performance-Vesting Restricted shares
		Time-Vesting					Bonus Performance				Long-Term				2.25x Performance					2.75x Performance
		Restricted shares					Restricted shares				Incentive				Restricted shares					Restricted shares
											Performance
											Restricted shares
		Shares			Weighted		Shares		Weighted		Shares		Weighted		Shares			Weighted		Shares			Weighted
					Average				Average				Average					Average					Average
					Grant Date				Grant Date				Grant Date					Grant Date					Grant Date
					Fair Value				Fair Value				Fair Value					Fair Value					Fair Value
					per Share				per Share				per Share					per Share					per Share
	Outstanding at December 31, 2014		164,545			$11.68		—		—		—		—		1,451,453			$20.96		1,451,453			$12.61
	Granted		383,054			$18.27		420,004		$18.96		75,832		$18.96		—			—		—			—
	Vested		(13,547	)		$11.88		—		—		—		—		—			—		—			—
	Forfeited		(12,760	)		$ 8.29		—		—		—		—		(12,884	)		$22.69		(12,884	)		$15.56

	Outstanding at March 31, 2015		521,292			$16.60		420,004		$18.96		75,832		$18.96		1,438,569			$20.95		1,438,569			$12.58

Schedule of Activity Related to Stock Option Awards	The activity related to the Company’s stock option awards during the three months ended March 31, 2015 is as follows:




		Options			Weighted		Weighted		Aggregate
					Average		Average		Intrinsic
					Exercise		Remaining		Value
					Price		Contractual
							Life (in
							years)
	Outstanding at December 31, 2014		—			—
	Granted		903,270			$18.96
	Exercised		—			—
	Forfeited/expired		—			—

	Outstanding at March 31, 2015		903,270			$18.96		9.9		$3,965

	Exercisable at March 31, 2015		—			—		—		—

Stockholders_Equity_Tables

Stockholders' Equity (Tables)	3 Months Ended
	Mar. 31, 2015
Federal Home Loan Banks [Abstract]
Schedule of Quarterly Cash Dividends to Common Stockholders	In the three months ended March 31, 2015, the Board declared or paid quarterly cash dividends to all common stockholders of record as follows:


	Record Date	Payment Date	Cash Dividend
			per Common
			Share
	January 13, 2015	January 22, 2015	$	0.21
	March 13, 2015	1-Apr-15	$	0.21

Restructuring_Program_Tables

Restructuring Program (Tables)	3 Months Ended
Restructuring Program (Tables)	Mar. 31, 2015
Restructuring and Related Activities [Abstract]
Schedule of Restructuring Program Activity	The Restructuring Program activity for the three months ended March 31, 2015 was as follows:


		Severance and
		Other
		Employment
		Expenses
	Liability as of December 31, 2014	$	7,691
	Costs incurred		145
	Payments made		(7,409	)

	Liability as of March 31, 2015	$	427

Description_of_the_Business_an2

Description of the Business and Basis of Presentation - Additional Information (Detail)	3 Months Ended
	Mar. 31, 2015
	Business
	Segment
	Partnership
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of limited partnerships which owned the Company	10
Number of theme parks owned and operated	11
Number of theme parks opened for a portion of the year	6
Number of reportable segment	1

Earnings_per_Share_Schedule_of

Earnings per Share - Schedule of Earnings per Share (Detail) (USD $)	3 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Earnings Per Share [Abstract]
Basic earnings per share, Net Loss	($43,598)	($49,217)
Diluted earnings per share, Net Loss	($43,598)	($49,217)
Basic earnings per share, Shares	86,097	88,415
Effect of dilutive incentive-based awards, Shares	0	0
Diluted earnings per share, Shares	86,097	88,415
Basic earnings per share, Per Share Amount	($0.51)	($0.56)
Diluted earnings per share, Per Share Amount	($0.51)	($0.56)

Earnings_per_Share_Additional_

Earnings per Share - Additional Information (Detail)	3 Months Ended
Earnings per Share - Additional Information (Detail)	Mar. 31, 2015	Mar. 31, 2014
Earnings Per Share [Abstract]
Potentially dilutive shares from the calculation of diluted loss per share	615,000	337,000

Income_Taxes_Additional_Inform

Income Taxes - Additional Information (Detail)	3 Months Ended
Income Taxes - Additional Information (Detail)	Mar. 31, 2015	Mar. 31, 2014
Income Tax Disclosure [Abstract]
Effective tax rate	38.30%	37.80%

Other_Accrued_Expenses_Schedul

Other Accrued Expenses - Schedule of Other Accrued Expenses (Detail) (USD $)	Mar. 31, 2015	Dec. 31, 2014
In Thousands, unless otherwise specified	Mar. 31, 2015	Dec. 31, 2014
Payables and Accruals [Abstract]
Accrued property taxes	$5,103	$2,039
Accrued interest	9,776	2,604
Self-insurance reserve	7,022	7,800
Other	2,026	7,706
Total other accrued expenses	$23,927	$20,149

LongTerm_Debt_Summary_of_LongT

Long-Term Debt - Summary of Long-Term Debt (Detail) (USD $)	Mar. 31, 2015	Dec. 31, 2014
In Thousands, unless otherwise specified	Mar. 31, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
Long-term debt	$1,638,925	$1,612,438
Long-term debt	1,638,925	1,612,438
Less discounts	-8,440	-8,985
Less current maturities	-44,050	-14,050
Total long-term debt, net of current maturities	1,586,435	1,589,403
Revolving Credit Agreement [Member]
Debt Instrument [Line Items]
Long-term debt	30,000
Long-term debt	30,000
Term B-2 Loans [Member]
Debt Instrument [Line Items]
Long-term debt	1,348,925	1,352,438
Long-term debt	1,348,925	1,352,438
Senior Notes [Member]
Debt Instrument [Line Items]
Long-term debt	260,000	260,000
Long-term debt	$260,000	$260,000

LongTerm_Debt_Additional_Infor

Long-Term Debt - Additional Information (Detail) (USD $)	3 Months Ended		12 Months Ended	0 Months Ended	1 Months Ended
Long-Term Debt - Additional Information (Detail) (USD $)	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014	Apr. 07, 2015	Apr. 30, 2015	Dec. 01, 2009	14-May-13
Debt Instrument [Line Items]
Deferred financing costs, net	$18,220,000		$20,003,000
Long-term debt	1,638,925,000		1,612,438,000
Effective interest rate	3.00%
Commitment fees on unused portion of facility	0.50%
Mandatory prepayments	0		0
Outstanding letters of credit	18,000,000
Restrictive covenants, description	The Senior Secured Credit Facilities permit restricted payments in an aggregate amount per annum not to exceed the greater of (1) 6% of initial public offering net proceeds received by SEA or (2) (a) $90,000, so long as, on a Pro Forma Basis (as defined in the Senior Secured Credit Facilities) after giving effect to the payment of any such restricted payment, the Total Leverage Ratio, (as defined in the Senior Secured Credit Facilities), is no greater than 5.00 to 1.00 and greater than 4.50 to 1.00, (b) $120,000, so long as, on a Pro Forma Basis after giving effect to the payment of any such restricted payment, the Total Leverage Ratio is no greater than 4.50 to 1.00 and greater than 4.00 to 1.00, (c) the greater of (A) $120,000 and (B) 7.5% of Market Capitalization (as defined in the Senior Secured Credit Facilities), so long as, on a Pro Forma Basis after giving effect to the payment of any such restricted payment, the Total Leverage Ratio is no greater than 4.00 to 1.00 and greater than 3.50 to 1.00 and (d) an unlimited amount, so long as, on a Pro Forma Basis after giving effect to the payment of any such restricted payment, the Total Leverage Ratio is no greater than 3.50 to 1.00.
Percentage of initial public offering net proceeds in restricted payments	6.00%
Percentage of Market Capitalization on restricted payment	7.50%
Restrictive covenants, restricted payments used	36,300,000
Restrictive covenants, restricted payments capacity remaining	83,700,000
Cash paid for interest	11,347,000	11,253,000
On or After December 1, 2014 [Member]
Debt Instrument [Line Items]
Redemption price for Senior Notes Percentage	105.50%
On or After December 1, 2015 [Member]
Debt Instrument [Line Items]
Redemption price for Senior Notes Percentage	102.75%
Senior Notes [Member]
Debt Instrument [Line Items]
Debt instrument, balance						400,000,000
Long-term debt, maturity date	1-Dec-16
Long-term debt	260,000,000		260,000,000
Debt instrument interest rate	11.00%
Term B-2 Loans [Member]
Debt Instrument [Line Items]
Debt instrument, balance						1,405,000,000
Long-term debt, maturity date	14-May-20
Long-term debt	1,348,925,000		1,352,438,000
Interest rate, description	The Term B-2 Loans were initially borrowed in an aggregate principal amount of $1,405,000. Borrowings under the Senior Secured Credit Facilities bear interest, at SEAbs option, at a rate equal to a margin over either (a) a base rate determined by reference to the higher of (1) the rate of interest in effect for such day as publicly announced from time to time by Bank of America, N.A. as its bprime rateb and (2) the federal funds effective rate plus 1/2 of 1% or (b) a LIBOR rate determined by reference to the British Bankers Association (bBBAb) LIBOR rate, or the successor thereto if the BBA is no longer making a LIBOR rate available, for the interest period relevant to such borrowing.
Basis point step-down in applicable margin, description	The applicable margin for the Term B-2 Loans (under either a base rate or LIBOR rate) is subject to one 25 basis point step-down upon achievement by SEA of a certain total leverage ratio.
Basis point step down on applicable margin upon achievement of certain leverage ratio	0.25%
Percent of original principal amount on effective date used to calculate aggregate annual amount which will amortize in equal quarterly installments							1.00%
Term B-2 Loans [Member] \| Federal Funds Rate [Member]
Debt Instrument [Line Items]
Applicable margin for Term Loans	0.50%
Term B-2 Loans [Member] \| Base Rate Loan [Member]
Debt Instrument [Line Items]
Applicable margin for Term Loans	1.25%
Floor rate	1.75%
Term B-2 Loans [Member] \| LIBOR Rate Loan [Member]
Debt Instrument [Line Items]
Applicable margin for Term Loans	2.25%
Floor rate	0.75%
Senior Secured Credit Facilities [Member]
Debt Instrument [Line Items]
Percentage of annual excess cash flow used to prepay outstanding loan	50.00%
Percentage of net proceeds from sale of non-ordinary assets	100.00%
Percentage of net proceeds incurrence of debt	100.00%
First lien secured net leverage ratio	3.50%
Term B-3 Loans [Member] \| Subsequent Event [Member]
Debt Instrument [Line Items]
Debt instrument, balance				280,000,000
Interest rate, description				Borrowings of Term B-3 Loans bear interest at a fluctuating rate per annum equal to, at SEA's option, (i) a base rate equal to the higher of (a) the federal funds rate plus 1/2 of 1% and (b) the rate of interest in effect for such day as publicly announced from time to time by Bank of America, N.A. as its "prime rate".
Redemption price for Senior Notes Percentage				105.50%
Term B-3 Loans [Member] \| Subsequent Event [Member] \| Federal Funds Rate [Member]
Debt Instrument [Line Items]
Applicable margin for Term Loans				0.50%
Term B-3 Loans [Member] \| Subsequent Event [Member] \| Base Rate Loan [Member]
Debt Instrument [Line Items]
Applicable margin for Term Loans				2.25%
Floor rate				1.75%
Term B-3 Loans [Member] \| Subsequent Event [Member] \| LIBOR Rate Loan [Member]
Debt Instrument [Line Items]
Applicable margin for Term Loans				3.25%
Floor rate				0.75%
Interest Rate Swaps [Member]
Debt Instrument [Line Items]
Maturity of interest rate swap	30-Sep-16
Variable rate of interest	0.75%
Interest Rate Swaps [Member] \| Maximum [Member]
Debt Instrument [Line Items]
Fixed rate of interest on swaps	1.05%
Interest Rate Swaps [Member] \| Minimum [Member]
Debt Instrument [Line Items]
Fixed rate of interest on swaps	1.05%
Interest Rate Swaps [Member] \| Term B-2 Loans [Member]
Debt Instrument [Line Items]
Notional amount of interest rate swap		450,000,000
Maturity of interest rate swap	30-Sep-16
Fixed rate of interest on swaps	1.05%
Variable rate of interest	0.75%
Interest Rate Swaps [Member] \| Term B-3 Loans [Member] \| Subsequent Event [Member]
Debt Instrument [Line Items]
Notional amount of interest rate swap					250,000,000
Maturity of interest rate swap					30-Sep-16
Interest Rate Swap One [Member]
Debt Instrument [Line Items]
Notional amount of interest rate swap	275,000,000
Interest Rate Swap Two [Member]
Debt Instrument [Line Items]
Notional amount of interest rate swap	275,000,000
Combined Interest Rate Cash Flow Hedges On Two Swaps [Member] \| Interest Rate Swaps [Member]
Debt Instrument [Line Items]
Number of interest rate swap held	2
Notional amount of interest rate swap	550,000,000
Subject to SEA Attaining Certain Total Leverage Ratios [Member] \| Senior Secured Credit Facilities [Member] \| Maximum [Member]
Debt Instrument [Line Items]
Percentage of annual excess cash flow used to prepay outstanding loan	25.00%
Subject to SEA Attaining Certain Total Leverage Ratios [Member] \| Senior Secured Credit Facilities [Member] \| Minimum [Member]
Debt Instrument [Line Items]
Percentage of annual excess cash flow used to prepay outstanding loan	0.00%
Revolving Credit Agreement [Member]
Debt Instrument [Line Items]
Senior secured revolving	192,500,000
Long-term debt	30,000,000
Amounts of outstanding long-term debt	30,000,000
Line of credit facility, interest rate	2.64%
Basis point step-down in applicable margin, description	The applicable margin for borrowings under the Revolving Credit Facility is 1.75%, in the case of base rate loans, and 2.75%, in the case of LIBOR rate loans. The applicable margin (under either a base rate or LIBOR rate) is subject to one 25 basis point step-down upon achievement by SEA of certain corporate credit ratings.
Basis point step down on applicable margin upon achievement of certain leverage ratio	0.25%
Effective interest rate	2.50%
Permitted increased commitments under the Revolving Credit Facility in aggregate principal amount	350,000,000
Letters of credit available amount	144,500,000
Revolving Credit Agreement [Member] \| Base Rate Loan [Member]
Debt Instrument [Line Items]
Applicable margin for Term Loans	1.75%
Revolving Credit Agreement [Member] \| LIBOR Rate Loan [Member]
Debt Instrument [Line Items]
Applicable margin for Term Loans	2.75%
Restrictive Covenants [Member]
Debt Instrument [Line Items]
Restrictive covenants, restricted payments capacity available	120,000,000
Restrictive Covenants [Member] \| Senior Secured Credit Facilities [Member]
Debt Instrument [Line Items]
Total Leverage Ratio	4.18%
Restrictive Covenants [Member] \| Subject to SEA Attaining Certain Total Leverage Ratios [Member]
Debt Instrument [Line Items]
Restricted payment on Senior Secured Credit Facilities	90,000,000
Maximum Total Leverage Ratio	5.00%
Minimum Total Leverage Ratio	4.50%
Restrictive Covenants [Member] \| Scenario Two [Member]
Debt Instrument [Line Items]
Restricted payment on Senior Secured Credit Facilities	120,000,000
Maximum Total Leverage Ratio	4.50%
Minimum Total Leverage Ratio	4.00%
Restrictive Covenants [Member] \| Scenario Three [Member]
Debt Instrument [Line Items]
Restricted payment on Senior Secured Credit Facilities	$120,000,000
Maximum Total Leverage Ratio	4.00%
Minimum Total Leverage Ratio	3.50%

LongTerm_Debt_Schedule_of_Impa

Long-Term Debt - Schedule of Impact of Corrections on Affected Financial Statements (Previously Issued Quarterly Periods) (Detail) (USD $)	3 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Selected Statements of Comprehensive Loss Data:
Interest expense	$20,178	$19,704
Loss before income taxes	-70,638	-79,129
Benefit from income taxes	-27,040	-29,912
Net loss	-43,598	-49,217
Loss per share:
Net loss per share, basic	($0.51)	($0.56)
Net loss per share, diluted	($0.51)	($0.56)
As Previously Reported [Member]
Selected Statements of Comprehensive Loss Data:
Interest expense		20,046
Loss before income taxes		-79,471
Benefit from income taxes		-30,040
Net loss		-49,431
Loss per share:
Net loss per share, basic		($0.56)
Net loss per share, diluted		($0.56)
Adjustments [Member]
Selected Statements of Comprehensive Loss Data:
Interest expense		-342
Loss before income taxes		342
Benefit from income taxes		128
Net loss		214
As Revised [Member]
Selected Statements of Comprehensive Loss Data:
Interest expense		19,704
Loss before income taxes		-79,129
Benefit from income taxes		-29,912
Net loss		($49,217)
Loss per share:
Net loss per share, basic		($0.56)
Net loss per share, diluted		($0.56)

Derivative_Instruments_and_Hed2

Derivative Instruments and Hedging Activities - Additional Information (Detail) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
Derivative Instruments, Gain (Loss) [Line Items]
Loss related to ineffective portion of derivatives recognized in other expense, net	$286,000	$0
Reclassified as an increase to interest expense, expected during the next 12 months	2,916,000
Tax benefit on unrealized loss on derivatives	546,000
Termination value of derivatives in a net liability position	2,372,000
Collateral posted relating to credit risk-related contingent features	0
Combined Interest Rate Cash Flow Hedges, All Swaps [Member] \| Interest Rate Swaps [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Notional amount of interest rate swap	1,000,000,000
Number of outstanding interest rate derivatives	3
Not Designated as Hedge Accounting Relationships [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivatives outstanding	$0		$0

Derivative_Instruments_and_Hed3

Derivative Instruments and Hedging Activities - Fair Value of Company's Derivative Financial Instruments Classification on Unaudited Condensed Consolidated Balance Sheet (Detail) (Other Liabilities [Member], USD $)	Mar. 31, 2015	Dec. 31, 2014
In Thousands, unless otherwise specified	Mar. 31, 2015	Dec. 31, 2014
Derivatives, Fair Value [Line Items]
Liabilities Derivatives Fair Value	$2,312	$628
Interest Rate Swaps [Member]
Derivatives, Fair Value [Line Items]
Liabilities Derivatives Fair Value	$2,312	$628

Derivative_Instruments_and_Hed4

Derivative Instruments and Hedging Activities - Schedule of Pre-tax Effect of Derivative Financial Instruments on Unaudited Condensed Consolidated Statements of Comprehensive Loss (Detail) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Derivatives in Cash Flow Hedging Relationships:
Loss related to effective portion of derivatives recognized in accumulated other comprehensive loss	($2,149,000)	($726,000)
Gain related to effective portion of derivatives reclassified from accumulated other comprehensive loss to interest expense	730,000	395,000
Loss related to ineffective portion of derivatives recognized in other expense, net	($286,000)	$0

Derivative_Instruments_and_Hed5

Derivative Instruments and Hedging Activities - Schedule of Changes in Accumulated Other Comprehensive Loss (Detail) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Accumulated other comprehensive loss:
Balance at December 31, 2014	($483)
Unrealized loss on derivatives, net of tax	-873	-208
Balance at March 31, 2015	-1,356
(Losses) Gains on Cash Flow Hedges [Member]
Accumulated other comprehensive loss:
Balance at December 31, 2014	-483
Other comprehensive loss before reclassifications	-1,322
Amounts reclassified from accumulated other comprehensive loss to interest expense	449
Unrealized loss on derivatives, net of tax	-873
Balance at March 31, 2015	($1,356)

Fair_Value_Measurements_Additi

Fair Value Measurements - Additional Information (Detail) (USD $)	3 Months Ended	12 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Fair Value Inputs, Liabilities, Quantitative Information [Line Items]
Assets measured at fair value	$0	$0
Transfers between Levels	$0	$0
Significant Unobservable Inputs (Level 3) [Member]
Fair Value Inputs, Liabilities, Quantitative Information [Line Items]
Discount rate of Senior Notes	10.92%

Fair_Value_Measurements_Schedu

Fair Value Measurements - Schedule of Assets and Liabilities Measured at Fair Value (Detail) (USD $)	Mar. 31, 2015	Dec. 31, 2014
In Thousands, unless otherwise specified	Mar. 31, 2015	Dec. 31, 2014
Liabilities:
Derivative financial instruments	$2,312	$628
Long-term obligations	1,643,398	1,615,635
Significant Other Observable Inputs (Level 2) [Member]
Liabilities:
Derivative financial instruments	2,312	628
Long-term obligations	1,378,925	1,352,438
Significant Unobservable Inputs (Level 3) [Member]
Liabilities:
Long-term obligations	$264,473	$263,197

Fair_Value_Measurements_Schedu1

Fair Value Measurements - Schedule of Assets and Liabilities Measured at Fair Value (Parenthetical) (Detail) (USD $)	Mar. 31, 2015	Dec. 31, 2014
In Thousands, unless otherwise specified	Mar. 31, 2015	Dec. 31, 2014
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments	$2,312	$628
Current maturities on long-term debt	44,050	14,050
Long-term debt	1,586,435	1,589,403
Other Liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments	$2,312	$628

RelatedParty_Transactions_Addi

Related-Party Transactions - Additional Information (Detail) (USD $)	0 Months Ended		3 Months Ended		0 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Mar. 03, 2015	Jan. 05, 2015	Mar. 31, 2015	Mar. 31, 2014	Jan. 22, 2015	Apr. 01, 2015
Related Party Transaction [Line Items]
Cash dividends declared per share	$0.21	$0.21	$0.42	$0.20
Dividends paid to stockholders			$18,098	$17,691
Cash dividends record date	13-Mar-15	13-Jan-15
Cash dividends paid date	1-Apr-15	22-Jan-15
Blackstone and Affiliates [Member]
Related Party Transaction [Line Items]
Dividends paid to stockholders					4,095
Blackstone and Affiliates [Member] \| Subsequent Event [Member]
Related Party Transaction [Line Items]
Dividends paid to stockholders						$4,095

Commitments_and_Contingencies_

Commitments and Contingencies - Additional Information (Detail) (Minimum [Member], USD $)	0 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015
Minimum [Member]
Loss Contingencies [Line Items]
Amount in controversy, not recorded	$5,000

EquityBased_Compensation_Addit

Equity-Based Compensation - Additional Information (Detail) (USD $)	3 Months Ended		0 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Mar. 03, 2015	Jan. 15, 2015	Apr. 07, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total non-cash equity compensation expense	$1,853,000	$762,000
Bonus Performance Restricted Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted shares	420,004
Weighted average grant date fair value	$18.96
Long-Term Incentive Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation cost	3,900,000
Vesting period	4 years
Vesting percentage	25.00%
Long-Term Incentive Options, expiration period	10 years
Options, exercise price	$18.96		$18.96
Fair value assumptions, expected life	6 years 3 months
Fair value assumptions, risk free rate	1.76%
Fair value assumptions, volatility	37.00%
Fair value assumptions, dividend yield	4.38%
Options, granted	903,270		903,270
Options, grant-date fair value			$4.39
Long-Term Incentive Performance Restricted Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted shares	75,832
Weighted average grant date fair value	$18.96
Time-Vesting Restricted Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted shares	383,054
Weighted average grant date fair value	$18.27
Time-Vesting Restricted Shares [Member] \| Interim Chief Executive Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted shares				100,000
Weighted average grant date fair value				$16.50
Vesting period, description	The earlier of the start date of a new Chief Executive Officer or June 30, 2015
Time-Vesting Restricted Shares [Member] \| Board Members [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted shares	14,772
Vesting period	3 years
2.25x Performance Restricted Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation cost	30,000,000
Recognized compensation expense	0	0
Annualized effective compounded return rate	20.00%
Return on investment	2.25%
Additional future funds receive	10,000,000
2.75x Performance Restricted Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation cost	18,000,000
Recognized compensation expense	0	0
Annualized effective compounded return rate	15.00%
Return on investment	2.75%
Additional future funds receive	438,000,000
Omnibus Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock reserved for future issuance	15,000,000
Shares available for future issuance	12,582,874
Total non-cash equity compensation expense	1,853,000	762,000
Unrecognized compensation cost	11,100,000
2015 Bonus Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of bonus payable by cash	50.00%
2015 Bonus Plan [Member] \| Bonus Performance Restricted Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation cost	8,000,000
Percentage of bonus payable by shares	50.00%
Granted shares			420,004
Weighted average grant date fair value			$18.96
Recognized compensation expense	0
2015 Long-Term Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares earned, percentage	33.00%
2015 Long-Term Incentive Plan [Member] \| Below Threshold Performance [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage	0.00%
2015 Long-Term Incentive Plan [Member] \| Threshold Performance [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage	50.00%
2015 Long-Term Incentive Plan [Member] \| Target Performance [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage	100.00%
2015 Long-Term Incentive Plan [Member] \| At or Above Maximum Performance [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage	200.00%
2015 Long-Term Incentive Plan [Member] \| Long-Term Incentive Time Restricted Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation cost	5,000,000
Granted shares			268,282
Weighted average grant date fair value			$18.96
Vesting period	4 years
Vesting percentage	25.00%
2015 Long-Term Incentive Plan [Member] \| Long-Term Incentive Performance Restricted Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average grant date fair value			$18.96
Performance period, beginning date	1-Jan-15
Performance period, ending date	31-Dec-17
Performance period	3 years
Awarded shares			227,526
Number of shares probable of vesting related to the first performance period	37,916
2015 Long-Term Incentive Plan [Member] \| Long-Term Incentive Performance Restricted Shares [Member] \| Target Performance [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation cost	700,000
2015 Long-Term Incentive Plan [Member] \| Long-Term Incentive Performance Restricted Shares [Member] \| Maximum Performance [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation cost	$740,000
2015 Long-Term Incentive Plan [Member] \| Long-Term Incentive Performance Restricted Shares [Member] \| First Performance Level [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted shares			75,832
Other 2015 Grants [Member] \| Chief Executive Officer [Member] \| Subsequent Event [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Fair value assumptions, expected life					6 years 3 months
Fair value assumptions, risk free rate					1.53%
Fair value assumptions, volatility					36.40%
Fair value assumptions, dividend yield					4.20%
Other 2015 Grants [Member] \| Bonus Performance Restricted Shares [Member] \| Chief Executive Officer [Member] \| Subsequent Event [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted shares					27,623
Weighted average grant date fair value					20.01
Other 2015 Grants [Member] \| Time-Vesting Restricted Shares [Member] \| Chief Executive Officer [Member] \| Subsequent Event [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted shares					249,875
Weighted average grant date fair value					20.01
Vesting period					4 years
Other 2015 Grants [Member] \| Nonqualified Stock Options [Member] \| Chief Executive Officer [Member] \| Subsequent Event [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period					4 years
Options, exercise price					20.01
Options, granted					1,089,324
Options, grant-date fair value					4.59

EquityBased_Compensation_Sched

Equity-Based Compensation - Schedule of Employee Stock Performance Activity (Detail) (USD $)	3 Months Ended
	Mar. 31, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares, Outstanding, Ending Balance	4,045,960
Time-Vesting Restricted Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares, Outstanding, Beginning Balance	164,545
Shares, Granted	383,054
Shares, Vested	-13,547
Shares, Forfeited	-12,760
Shares, Outstanding, Ending Balance	521,292
Weighted Average Grant Date Fair Value per Share, Outstanding, Beginning Balance	$11.68
Weighted Average Grant Date Fair Value per Share, Granted	$18.27
Weighted Average Grant Date Fair Value per Share, Vested	$11.88
Weighted Average Grant Date Fair Value per Share, Forfeited	$8.29
Weighted Average Grant Date Fair Value per Share, Outstanding, Ending Balance	$16.60
Bonus Performance Restricted Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares, Granted	420,004
Shares, Outstanding, Ending Balance	420,004
Weighted Average Grant Date Fair Value per Share, Granted	$18.96
Weighted Average Grant Date Fair Value per Share, Outstanding, Ending Balance	$18.96
Long-Term Incentive Performance Restricted Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares, Granted	75,832
Shares, Outstanding, Ending Balance	75,832
Weighted Average Grant Date Fair Value per Share, Granted	$18.96
Weighted Average Grant Date Fair Value per Share, Outstanding, Ending Balance	$18.96
2.25x Performance Restricted Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares, Outstanding, Beginning Balance	1,451,453
Shares, Forfeited	-12,884
Shares, Outstanding, Ending Balance	1,438,569
Weighted Average Grant Date Fair Value per Share, Outstanding, Beginning Balance	$20.96
Weighted Average Grant Date Fair Value per Share, Forfeited	$22.69
Weighted Average Grant Date Fair Value per Share, Outstanding, Ending Balance	$20.95
2.75x Performance Restricted Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares, Outstanding, Beginning Balance	1,451,453
Shares, Forfeited	-12,884
Shares, Outstanding, Ending Balance	1,438,569
Weighted Average Grant Date Fair Value per Share, Outstanding, Beginning Balance	$12.61
Weighted Average Grant Date Fair Value per Share, Forfeited	$15.56
Weighted Average Grant Date Fair Value per Share, Outstanding, Ending Balance	$12.58

EquityBased_Compensation_Sched1

Equity-Based Compensation - Schedule of Activity Related to Stock Option Awards (Detail) (Long-Term Incentive Options [Member], USD $)	0 Months Ended	3 Months Ended
In Thousands, except Share data, unless otherwise specified	Mar. 03, 2015	Mar. 31, 2015
Long-Term Incentive Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options, granted	903,270	903,270
Options, Exercised		0
Options, forfeited/expired		0
Options, Outstanding, Ending Balance		903,270
Options, Exercisable at March 31, 2015		0
Weighted Average Exercise Price, Granted	$18.96	$18.96
Weighted Average Exercise Price, Exercised		$0
Weighted Average Exercise Price, Forfeited/expired		$0
Weighted Average Exercise Price, Outstanding, Ending Balance		$18.96
Weighted Average Exercise Price, Exercisable at March 31, 2015		$0
Weighted Average Remaining Contractual Life, Outstanding at March 31, 2015		9 years 10 months 24 days
Weighted Average Remaining Contractual Life, Exercisable at March 31, 2015
Aggregate Intrinsic Value, Outstanding at March 31, 2015		$3,965
Aggregate Intrinsic Value, Exercisable at March 31, 2015		$0

Stockholders_Equity_Additional

Stockholders' Equity - Additional Information (Detail) (USD $)	3 Months Ended			1 Months Ended	0 Months Ended
	Mar. 31, 2015	Dec. 31, 2014	Mar. 31, 2014	Apr. 30, 2014	Apr. 01, 2015	Aug. 12, 2014
Stockholders Equity [Line Items]
Common stock, shares issued	90,204,351	90,191,100
Unvested shares of common stock	4,045,960
Number of shares repurchased	4,105,970	4,105,970
Secondary offering costs			$674,000
Share Repurchase Program, authorized amount						250,000,000
Shares repurchased	0	855,970
Stock repurchase during period under Share Repurchase Program, average price per share		$17.50
Share Repurchase Program, remaining authorized repurchase amount		235,000,000
Stock repurchased during period, total cost		15,000,000
Shares repurchased payment settlement during period	5,650,000
Treasury stock at cost	109,871,000	109,871,000
Dividends paid to common stockholders	18,098,000		17,691,000
Dividends payable	18,373,000	172,000
Dividends payable on unvested restricted performance shares probable of vesting	18,373,000		18,015,000
Secondary Offering [Member]
Stockholders Equity [Line Items]
Common stock, shares issued				0
Number of shares repurchased				1,750,000
Shares offered and sold by the selling stockholders				17,250,000
Treasury stock at cost	109,871,000	109,871,000
Subsequent Event [Member]
Stockholders Equity [Line Items]
Dividends paid					18,100,000
2.25x Performance Restricted Shares [Member]
Stockholders Equity [Line Items]
Unvested shares of common stock	1,438,569	1,451,453
Dividends payable on unvested restricted performance shares not probable of vesting	2,360,000
2.75x Performance Restricted Shares [Member]
Stockholders Equity [Line Items]
Unvested shares of common stock	1,438,569	1,451,453
Dividends payable on unvested restricted performance shares not probable of vesting	2,360,000
Bonus Performance Restricted Shares [Member]
Stockholders Equity [Line Items]
Unvested shares of common stock	420,004
Dividends payable on unvested restricted performance shares not probable of vesting	88,000
Long-Term Incentive Performance Restricted Shares [Member]
Stockholders Equity [Line Items]
Unvested shares of common stock	75,832
Dividends payable on unvested restricted performance shares not probable of vesting	30,000
Dividends payable on unvested restricted shares, maximum	50,000
Long-Term Incentive Performance Restricted Shares [Member] \| Target Performance [Member]
Stockholders Equity [Line Items]
Dividends payable on unvested restricted performance shares probable of vesting	$20,000

Stockholders_Equity_Schedule_o

Stockholders' Equity - Schedule of Quarterly Cash Dividends to Common Stockholders (Detail) (USD $)	0 Months Ended		3 Months Ended		1 Months Ended
	Mar. 03, 2015	Jan. 05, 2015	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014	Mar. 31, 2015
Stockholders Equity [Line Items]
Dividend record date	13-Mar-15	13-Jan-15
Dividend payable date	1-Apr-15	22-Jan-15
Cash dividends declared	$0.21	$0.21	$0.42	$0.20
Q4 2014 Declaration [Member]
Stockholders Equity [Line Items]
Dividend record date			13-Jan-15
Dividend payable date			22-Jan-15
Cash dividends declared					$0.21
Q1 2015 Declaration [Member]
Stockholders Equity [Line Items]
Dividend record date			13-Mar-15
Dividend payable date			1-Apr-15
Cash dividends declared						$0.21

Restructuring_Program_Addition

Restructuring Program - Additional Information (Detail) (USD $)	1 Months Ended	3 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Mar. 31, 2015
	Position	Business
Restructuring and Related Activities [Abstract]
Restructuring costs, description		Involved the elimination of approximately 300 positions across the Company's eleven theme parks and corporate headquarters.
Number of positions eliminated	300
Number of theme parks		11
Expected restructuring and other related costs		$11,800
Restructuring and other related costs		145
Restructuring and other related costs incurred to date		$11,712

Restructuring_Program_Schedule

Restructuring Program - Schedule of Restructuring Program Activity (Detail) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015
Restructuring Cost and Reserve [Line Items]
Restructuring and other related costs	$145
Severance and Other Employment Expenses [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and other related costs, Liability, Beginning balance	7,691
Restructuring and other related costs	145
Restructuring and other related costs, Payments made	-7,409
Restructuring and other related costs, Liability, Ending balance	$427