Dorney Park S-4 11 Apr 18 Registration of securities issued in business combination transactions Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Dec. 31, 2017
Document Entity and Information [Abstract]
Document Type	S4
Amendment Flag	false
Document Period End Date	Dec. 31, 2017
Entity Registrant Name	CEDAR FAIR L P
Trading Symbol	Fun
Entity Central Index Key	811,532
Entity Filer Category	Large Accelerated Filer

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Current Assets:
Cash and cash equivalents	$ 166,245	$ 122,716
Receivables	37,722	35,414
Inventories	29,719	26,276
Other current assets	13,297	11,270
Total current assets	246,983	195,676
Property and Equipment:
Land	271,021	265,961
Land improvements	421,593	402,013
Buildings	693,899	663,982
Rides and equipment	1,740,653	1,643,770
Construction in progress	72,847	58,299
Total property and equipment, gross	3,200,013	3,034,025
Less accumulated depreciation	(1,614,241)	(1,494,805)
Total property and equipment, net	1,585,772	1,539,220
Goodwill	183,830	179,660
Other Intangibles, net	38,064	37,837
Other Assets	9,510	20,788
Assets	2,064,159	1,973,181
Current Liabilities:
Current maturities of long-term debt	0	2,775
Accounts payable	24,621	20,851
Deferred revenue	86,131	82,765
Accrued interest	8,124	9,986
Accrued taxes	43,975	58,958
Accrued salaries, wages and benefits	18,740	30,358
Self-insurance reserves	25,107	27,063
Other accrued liabilities	18,796	9,927
Total current liabilities	225,494	242,683
Deferred Tax Liability	74,798	104,885
Derivative Liability	8,722	17,721
Other Liabilities	11,684	13,162
Long-Term Debt:
Term debt	723,788	594,228
Notes	936,727	939,983
Long-term debt, noncurrent	1,660,515	1,534,211
Commitments and Contingencies (Note 10)
Partners’ Equity:
Special L.P. interests	5,290	5,290
General partner	0	0
Limited partners, 56,359 and 56,201 units outstanding at December 31, 2017 and December 31, 2016, respectively	81,589	52,288
Accumulated other comprehensive income (loss)	(3,933)	2,941
Total partners' equity	82,946	60,519
Total Partners' Equity and Liabilities	$ 2,064,159	$ 1,973,181

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - shares	Dec. 31, 2017	Dec. 31, 2016
Statement of Financial Position [Abstract]
Limited Partners' capital account, units outstanding (in shares)	56,358,792	56,200,555

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Income - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Net revenues:
Admissions	$ 734,060	$ 716,189	$ 687,442
Food, merchandise and games	422,469	407,673	398,019
Accommodations, extra-charge products and other	165,438	164,859	150,317
Total net revenues	1,321,967	1,288,721	1,235,778
Costs and expenses:
Cost of food, merchandise and games revenues	110,811	106,608	104,827
Operating expenses	558,102	538,881	517,626
Selling, general and administrative	193,770	181,830	171,490
Depreciation and amortization	153,222	131,876	125,631
Loss on impairment / retirement of fixed assets, net	12,728	12,587	20,873
Gain on sale of investment	(1,877)	0	0
Total costs and expenses	1,026,756	971,782	940,447
Operating income	295,211	316,939	295,331
Interest expense	85,603	83,863	86,849
Net effect of swaps	(45)	(1,197)	(6,884)
Loss on early debt extinguishment	23,121	0	0
(Gain) loss on foreign currency	(29,086)	(14,656)	81,016
Other income	(970)	(177)	(64)
Income before taxes	216,588	249,106	134,414
Provision for taxes	1,112	71,418	22,192
Net income	215,476	177,688	112,222
Net income allocated to general partner	2	2	1
Net income allocated to limited partners	215,474	177,686	112,221
Other comprehensive income (loss), (net of tax):
Foreign currency translation adjustment	(14,849)	(3,700)	16,655
Unrealized gain (loss) on cash flow hedging derivatives	7,975	3,350	(2,734)
Net other comprehensive income (loss)	(6,874)	(350)	13,921
Total comprehensive income	$ 208,602	$ 177,338	$ 126,143
Basic earnings per limited partner unit:
Weighted average limited partner units outstanding (in shares)	56,061	55,933	55,745
Net income (loss) per limited partner unit - basic (in dollars per share)	$ 3.84	$ 3.18	$ 2.01
Diluted earnings per limited partner unit:
Weighted average limited partner units outstanding (in shares)	56,800	56,562	56,362
Net income (loss) per limited partner unit - diluted (in dollars per share)	$ 3.79	$ 3.14	$ 1.99

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
CASH FLOWS FROM OPERATING ACTIVITIES
Net income	$ 215,476	$ 177,688	$ 112,222
Adjustments to reconcile net income to net cash from operating activities:
Depreciation and amortization	153,222	131,876	125,631
Loss on early debt extinguishment	23,121	0	0
Non-cash foreign currency (gain) loss on debt	(30,912)	(14,771)	81,608
Non-cash equity based compensation expense	13,434	11,878	10,998
Non-cash deferred income tax expense (benefit)	(35,770)	10,662	(16,056)
Other non-cash expenses	13,516	13,300	15,321
Change in operating assets and liabilities:
(Increase) decrease in receivables	(2,195)	(5,887)	(2,276)
(Increase) decrease in inventories	(3,332)	(1,208)	607
(Increase) decrease in other assets	(40)	(53)	(875)
Increase (decrease) in accounts payable	1,906	(407)	3,243
Increase (decrease) in deferred revenue	2,964	13,099	9,149
Increase (decrease) in accrued interest	(2,002)	13	359
Increase (decrease) in accrued taxes	(15,398)	16,888	20,965
Increase (decrease) in accrued salaries and wages	(8,004)	5,804	(6,997)
Increase (decrease) in self-insurance reserves	(2,055)	3,026	881
Increase (decrease) in other liabilities	7,248	(3,561)	(8,830)
Net cash from operating activities	331,179	358,347	345,950
CASH FLOWS FOR INVESTING ACTIVITIES
Capital expenditures	(188,084)	(160,656)	(175,865)
Sale (purchase) of preferred equity investment	3,281	0	(2,000)
Purchase of identifiable intangible assets	(66)	(577)	0
Net cash for investing activities	(184,869)	(161,233)	(177,865)
CASH FLOWS FOR FINANCING ACTIVITIES
Term debt borrowings	750,000	0	0
Note borrowings	500,000	0	0
Term debt payments	(617,850)	(6,000)	0
Note payments, including amounts paid for early termination	(515,458)	0	0
Distributions paid to partners	(194,756)	(187,182)	(172,614)
Payment of debt issuance costs	(19,809)	0	0
Exercise of limited partnership unit options	65	0	0
Tax effect of units involved in treasury unit transactions	(4,440)	(422)	(1,589)
Payments related to tax withholding for equity compensation	(4,173)	(920)	(3,733)
Net cash for financing activities	(106,421)	(194,524)	(177,936)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	3,640	569	(2,432)
Net increase (decrease) for the year	43,529	3,159	(12,283)
Balance, beginning of year	122,716	119,557	131,840
Balance, end of year	166,245	122,716	119,557
SUPPLEMENTAL INFORMATION
Net cash payments for interest expense	85,975	82,015	84,963
Interest capitalized	2,524	2,331	3,094
Cash payments for income taxes, net of refunds	55,989	44,502	19,976
Capital expenditures in accounts payable	$ 5,365	$ 5,425	$ 2,357

Consolidated Statements of Part

Consolidated Statements of Partners' Equity - USD ($) shares in Thousands, $ in Thousands	Total	Limited Partners [Member]	General Partner [Member]	Special L.P. Interests [Member]	Cumulative Foreign Currency Translation Adjustment [Member]	Accumulated Net Gain (Loss) from Designated or Qualifying Cash Flow Hedges [Member]	AOCI Attributable to Parent [Member]
Beginning balance, units (in shares) at Dec. 31, 2014		55,828
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Limited partnership unit options exercised (in shares)		50
Limited partnership unit forfeitures (in shares)		(1)
Issuance of limited partnership units related to compensation (in shares)		141
Ending balance, units (in shares) at Dec. 31, 2015		56,018
Beginning balance, value at Dec. 31, 2014		$ 101,556	$ 1		$ 5,936	$ (16,566)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income		112,221	1
Partnership distribution declared		(172,614)	(2)
Expense recognized for limited partnership unit options		580
Limited partnership unit options exercised		0
Tax effect of units involved in treasury unit transactions		(1,589)
Issuance of limited partnership units related to compensation		8,274
Period activity, net of tax (($4,330) in 2017; $2,127 in 2016; ($9,050) in 2015)	$ 16,655				16,655
Period activity, net of tax (($1,484) in 2017; ($650) in 2016; $625 in 2015)	(2,734)					(2,734)
Ending balance, value at Dec. 31, 2015	57,009	$ 48,428	0	$ 5,290	22,591	(19,300)	$ 3,291
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Limited partnership unit options exercised (in shares)		46
Limited partnership unit forfeitures (in shares)		(1)
Issuance of limited partnership units related to compensation (in shares)		138
Ending balance, units (in shares) at Dec. 31, 2016		56,201
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income		$ 177,686	2
Partnership distribution declared		(187,180)	(2)
Expense recognized for limited partnership unit options		5
Limited partnership unit options exercised		0
Tax effect of units involved in treasury unit transactions		(422)
Issuance of limited partnership units related to compensation		13,771
Period activity, net of tax (($4,330) in 2017; $2,127 in 2016; ($9,050) in 2015)	(3,700)				(3,700)
Period activity, net of tax (($1,484) in 2017; ($650) in 2016; $625 in 2015)	3,350					3,350
Ending balance, value at Dec. 31, 2016	60,519	$ 52,288	0	5,290	18,891	(15,950)	2,941
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Limited partnership unit options exercised (in shares)		11
Limited partnership unit forfeitures (in shares)		(3)
Issuance of limited partnership units related to compensation (in shares)		150
Ending balance, units (in shares) at Dec. 31, 2017		56,359
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income		$ 215,474	2
Partnership distribution declared		(194,754)	(2)
Expense recognized for limited partnership unit options		0
Limited partnership unit options exercised		65
Tax effect of units involved in treasury unit transactions		(4,440)
Issuance of limited partnership units related to compensation		12,956
Period activity, net of tax (($4,330) in 2017; $2,127 in 2016; ($9,050) in 2015)	(14,849)				(14,849)
Period activity, net of tax (($1,484) in 2017; ($650) in 2016; $625 in 2015)	7,975					7,975
Ending balance, value at Dec. 31, 2017	$ 82,946	$ 81,589	$ 0	$ 5,290	$ 4,042	$ (7,975)	$ (3,933)

Consolidated Statements of Par7

Consolidated Statements of Partners' Equity (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Partnership distribution declared, per unit (in dollars per share)	$ 3.455	$ 3.33	$ 3.075
Cumulative Foreign Currency Translation Adjustment [Member]
Foreign currency translation adjustment, tax	$ (4,330)	$ 2,127	$ (9,050)
Accumulated Net Gain (Loss) from Designated or Qualifying Cash Flow Hedges [Member]
Unrealized loss on cash flow hedging derivatives, tax	$ (1,484)	$ (650)	$ 625

Partnership Organization

Partnership Organization	12 Months Ended
	Dec. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Partnership Organization	Partnership Organization: Cedar Fair, L.P. (together with its affiliated companies, the "Partnership") is a Delaware limited partnership that commenced operations in 1983 when it acquired Cedar Point, Inc., and became a publicly traded partnership in 1987. The Partnership's general partner is Cedar Fair Management, Inc., an Ohio corporation (the “General Partner”), whose shares are held by an Ohio trust. The General Partner owns a 0.001% interest in the Partnership's income, losses and cash distributions, except in defined circumstances, and has full responsibility for management of the Partnership. As of December 31, 2017 , there were 56,358,792 outstanding limited partnership units listed on The New York Stock Exchange, net of 703,191 units held in treasury. As of December 31, 2016 , there were 56,200,555 outstanding limited partnership units listed, net of 861,428 units held in treasury. The General Partner may, with the approval of a specified percentage of the limited partners, make additional capital contributions to the Partnership, but is only obligated to do so if the liabilities of the Partnership cannot otherwise be paid or there exists a negative balance in its capital account at the time of its withdrawal from the Partnership. The General Partner, in accordance with the terms of the Partnership Agreement, is required to make regular cash distributions on a quarterly basis of all the Partnership's available cash, as defined in the Partnership Agreement. In accordance with the Partnership agreement and restrictions within the Partnership's 2013 Credit Agreement and 2017 Credit Agreement, the General Partner paid $3.46 per limited partner unit in distributions, or approximately $194.8 million in aggregate, in 2017 .

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Summary of Significant Accounting Policies: The following policies are used by the Partnership in its preparation of the accompanying consolidated financial statements. Principles of Consolidation The consolidated financial statements include the accounts of the Partnership and its subsidiaries, all of which are wholly owned. Intercompany transactions and balances are eliminated in consolidation. Foreign Currency The U.S. dollar is the reporting currency for the Partnership and the functional currency for the majority of the Partnership's operations. The financial statements of the Partnership's Canadian subsidiary are measured using the Canadian dollar as its functional currency. Assets and liabilities are translated into U.S. dollars at the appropriate spot rates as of the balance sheet date, while income and expenses are translated at average monthly exchange rates. Translation gains and losses are included as components of accumulated other comprehensive income in partners' equity. Gains or losses from remeasuring foreign currency transactions from the transaction currency to functional currency are included in income. Foreign currency (gains) losses for the periods presented were as follows: Years Ended December 31, (In thousands) 2017 2016 2015 (Gain) loss on foreign currency related to re-measurement of U.S. dollar denominated debt held in Canada $ (30,912 ) $ (14,771 ) $ 81,608 (Gain) loss on other transactions $ 1,826 $ 115 $ (592 ) (Gain) loss on foreign currency $ (29,086 ) $ (14,656 ) $ 81,016 Segment Reporting Each of the Partnership's parks operates autonomously, and management reviews operating results, evaluates performance and makes operating decisions, including the allocation of resources, on a property-by-property basis. In addition to reviewing and evaluating performance of the business at the individual park level, the structure of the Partnership's management incentive compensation systems are centered around the operating results of each park as an integrated operating unit. Therefore, each park represents a separate operating segment of the Partnership's business. Although the Partnership manages its parks with a high degree of autonomy, each park offers and markets a similar collection of products and services to similar customers. In addition, the parks all have similar economic characteristics, in that they all show similar long-term growth trends in key industry metrics such as attendance, in-park per capita spending, net revenue, operating costs and operating profit. Therefore, the Partnership operates within a single reportable segment of amusement/water parks with accompanying resort facilities. Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during each period. Actual results could differ from those estimates. Cash and Cash Equivalents The Partnership considers all highly liquid instruments purchased with an original maturity of three months or less to be cash equivalents. Inventories The Partnership's inventories primarily consist of purchased products, such as merchandise and food, for sale to its customers. Inventories are stated at the lower of cost or market using the first-in, first-out (FIFO) or average cost methods of accounting at the park level. Property and Equipment Property and equipment are recorded at cost. Expenditures made to maintain such assets in their original operating condition are expensed as incurred, and improvements and upgrades are generally capitalized. Depreciation is computed on a straight-line basis over the estimated useful lives of the assets. Depreciation expense totaled $152.5 million for the year ended December 31, 2017 , $131.2 million for 2016 , and $125.5 million for 2015 . The estimated useful lives of the assets are as follows: Land improvements Approximately 25 years Buildings 25 years - 40 years Rides Approximately 20 years Equipment 3 years - 10 years Impairment of Long-Lived Assets Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 360 - Property, Plant, and Equipment requires that long-lived assets be reviewed for impairment upon the occurrence of events or changes in circumstances that would indicate that the carrying value of the assets may not be recoverable. An impairment loss may be recognized when estimated undiscounted future cash flows expected to result from the use of the asset, including disposition, are less than the carrying value of the asset. The measurement of the impairment loss to be recognized is based on the difference between the fair value and the carrying amounts of the assets. Fair value is generally determined based on a discounted cash flow analysis. In order to determine if an asset has been impaired, assets are grouped and tested at the lowest level for which identifiable, independent cash flows are available. Goodwill FASB ASC 350 - Intangibles - Goodwill and Other requires that goodwill be tested for impairment. Goodwill is reviewed annually for impairment, or whenever events or changes in circumstances indicate that the carrying value may not be recoverable. All of the Partnership's goodwill is allocated to its reporting units and goodwill impairment tests are performed at the reporting unit level. The Partnership performed its annual goodwill impairment test as of the first days of the fourth quarter for 2017 and 2016, respectively, and concluded there was no impairment of the carrying value of goodwill in either period. A significant amount of judgment is involved in determining if an indicator of impairment has occurred. Such indicators may include, among others: a significant decline in expected future cash flows; a sustained, significant decline in equity price and market capitalization; a significant adverse change in legal factors or in the business climate; unanticipated competition; the testing for recoverability of a significant asset group within a reporting unit; and slower growth rates. Any adverse change in these factors could have a significant impact on the recoverability of these assets and could have a material impact on our consolidated financial statements. The Partnership elected to adopt FASB Accounting Standards Update No. 2017-04, Simplifying the Test for Goodwill Impairment ("ASU 2017-04"), for its 2017 annual impairment test. ASU 2017-04 eliminates step two from the goodwill impairment test. Instead, an entity recognizes an impairment charge for the amount by which a reporting unit's carrying amount exceeds its fair value, not to exceed the carrying amount of goodwill. The fair value of a reporting unit is established using a combination of an income (discounted cash flow) approach and market approach. The income approach uses a reporting unit's projection of estimated operating results and cash flows that is discounted using a weighted-average cost of capital that reflects current market conditions. The projection uses management's best estimates of economic and market conditions over the projected period including growth rates in revenues and costs, estimates of future expected changes in operating margins and cash expenditures. Other significant estimates and assumptions include terminal value growth rates, future estimates of capital expenditures and changes in future working capital requirements. A market approach estimates fair value by applying cash flow multiples to the reporting unit's operating performance. The multiples are derived from comparable publicly traded companies with similar operating and investment characteristics of the reporting units. Other Intangible Assets The Partnership's other intangible assets consist primarily of trade-names and license and franchise agreements. The Partnership assesses the indefinite-lived trade-names for impairment separately from goodwill. After considering the expected use of the trade-names and reviewing any legal, regulatory, contractual, obsolescence, demand, competitive or other economic factors that could limit the useful lives of the trade-names, in accordance with FASB ASC 350, the Partnership determined that the trade-names had indefinite lives. Pursuant to FASB ASC 350, indefinite-lived intangible assets are reviewed, along with goodwill, annually for impairment or more frequently if impairment indicators arise. A relief-from-royalty model is used to determine whether the fair value of trade-names exceed their carrying amounts. The fair value of the trade-names is determined as the present value of fees avoided by owning the respective trade-name. The Partnership performed its annual impairment test as of the first days of the fourth quarter for 2017 and 2016, respectively, and concluded there was no impairment of the carrying value of these assets in either period. The Partnership's license and franchise agreements are amortized over the life of the agreement, generally ranging from four to twenty years. Self-Insurance Reserves Reserves are recorded for the estimated amounts of guest and employee claims and expenses incurred each period. Reserves are established for both identified claims and incurred but not reported (IBNR) claims. Such amounts are accrued for when claim amounts become probable and estimable. Reserves for identified claims are based upon the Partnership's own historical claims experience and third-party estimates of settlement costs. Reserves for IBNR claims, which are not material to our consolidated financial statements, are based upon the Partnership's own claims data history. All reserves are periodically reviewed for changes in facts and circumstances, and adjustments are made as necessary. As of December 31, 2017 and December 31, 2016 , the accrued self-insurance reserves totaled $25.1 million and $27.1 million , respectively. Derivative Financial Instruments The Partnership is exposed to market risks, primarily resulting from changes in interest rates and currency exchange rates. To manage these risks, it may enter into derivative transactions pursuant to its overall financial risk management program. The Partnership does not use derivative financial instruments for trading purposes. The Partnership accounts for the use of derivative financial instruments according to FASB ASC 815 - Derivatives and Hedging. For derivative instruments that hedge the exposure of variability in short-term rates, designated as cash flow hedges, the effective portion of the change in fair value of the derivative instrument is reported as a component of "Other comprehensive income (loss)" and reclassified into earnings in the period during which the hedged transaction affects earnings. Any ineffectiveness is recognized immediately in income. Derivative financial instruments used in hedging transactions are assessed both at inception and quarterly thereafter to ensure they are effective in offsetting changes in either the fair value or cash flows of the related underlying exposures. Instruments that do not qualify for hedge accounting or were de-designated are prospectively adjusted to fair value each reporting period through "Net effect of swaps". As of December 31, 2017 , the Partnership had no derivatives designated as cash flow hedges. Revenue Recognition Revenues on multi-use products are recognized over the estimated number of uses expected for each type of product and are adjusted periodically during the operating season prior to the ticket or product expiration, which occurs no later than the close of the operating season. Other revenues are recognized on a daily basis based on actual guest spending at our facilities, or over the park operating season in the case of certain marina revenues and certain sponsorship revenues. Admission revenues include amounts paid to gain admission into the Partnership's parks, including parking fees. Revenues related to extra-charge attractions, including premium benefit offerings like front-of-line products, and on-line advanced purchase transaction fees charged to customers are included in Accommodations, extra-charge products and other revenue. Advertising Costs The Partnership expenses all costs associated with its advertising, promotion and marketing programs as incurred, or for certain costs, over each park's operating season. Advertising expense totaled $63.9 million for the year ended December 31, 2017 , $60.8 million for 2016 and $58.7 million for 2015 . Certain prepaid costs incurred through year-end for the following year's advertising programs are included in Other current assets. Equity-Based Compensation The Partnership accounts for equity-based compensation in accordance with FASB ASC 718 - Compensation - Stock Compensation which requires measurement of compensation cost for all equity-based awards at fair value on the date of grant and recognition of compensation over the service period for awards expected to vest. The Partnership uses a binomial option-pricing model for all grant date estimations of fair value. The Partnership recognizes forfeitures as they occur. Income Taxes The Partnership's legal entity structure includes both partnerships and corporate subsidiaries. As a publicly traded partnership, the Partnership is subject to an entity-level tax (the "PTP tax"). Accordingly, the Partnership itself is not subject to corporate income taxes; rather, the Partnership's tax attributes (except those of the corporate subsidiaries) are included in the tax returns of its partners. The Partnership's corporate subsidiaries are subject to entity-level income taxes. Neither the Partnership's financial reporting income, nor the cash distributions to unitholders, can be used as a substitute for the detailed tax calculations that the Partnership must perform annually for its partners. Net income from the Partnership is not treated as passive income for federal income tax purposes. As a result, partners subject to the passive activity loss rules are not permitted to offset income from the Partnership with passive losses from other sources. The Partnership's corporate subsidiaries account for income taxes under the asset and liability method. Accordingly, deferred tax assets and liabilities are recognized for the future book and tax consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are determined using enacted tax rates expected to apply in the year in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax law is recognized in income at the time of enactment of such change in tax law. Any interest or penalties due for payment of income taxes are included in the provision for income taxes. The Partnership's total Provision for taxes includes PTP taxes owed (see Note 9 to the Consolidated Financial Statements). Earnings Per Unit For purposes of calculating the basic and diluted earnings per limited partner unit, no adjustments have been made to the reported amounts of net income. The unit amounts used in calculating the basic and diluted earnings per limited partner unit for the years ended December 31, 2017 , 2016 and 2015 are as follows: Years Ended December 31, 2017 2016 2015 (In thousands, except per unit amounts) Basic weighted average units outstanding 56,061 55,933 55,745 Effect of dilutive units: Deferred units (Note 7) 42 31 23 Performance units (Note 7) 188 181 72 Restricted units (Note 7) 324 288 358 Unit options (Note 7) 185 129 141 Phantom units (Note 7) — — 23 Diluted weighted average units outstanding 56,800 56,562 56,362 Net income per unit - basic $ 3.84 $ 3.18 $ 2.01 Net income per unit - diluted $ 3.79 $ 3.14 $ 1.99 The effect of out-of-the-money and/or antidilutive unit options, had they not been out of the money or antidilutive, would have been immaterial in all periods presented. Adopted Accounting Pronouncements In March 2016, the FASB issued Accounting Standards Update No. 2016-09, Improvements to Employee Share-Based Payment Accounting ("ASU 2016-09"). The amendments in ASU 2016-09 were meant to simplify the accounting for share-based payment transactions, specifically the accounting for income taxes, award classification, cash flow presentation, and accounting for forfeitures. ASU 2016-09 is effective for annual and interim periods beginning after December 15, 2016. The Partnership adopted this guidance in the first quarter of 2017. The impact of the guidance included: (1) prospective recognition of excess tax benefits and tax deficiencies as income tax expense (as opposed to the previous recognition in additional paid-in-capital), approximately $1.4 million of excess tax benefits were recognized in provision for taxes for the year ended December 31, 2017 ; (2) prospective exclusion of future excess tax benefits and deficiencies in the calculation of diluted shares, which had an immaterial impact on net income per limited partner unit for the year ended December 31, 2017 ; (3) prospective classification of excess tax benefits as an operating activity within the statement of cash flows (as opposed to the previous classification as a financing activity), approximately $1.4 million of excess tax benefits were classified as an operating activity for the year ended December 31, 2017 ; (4) the formal accounting policy election to recognize forfeitures as they occur (as opposed to estimating a forfeiture accrual), which did not have a material impact on the Partnership's financial statements; and (5) retrospective classification of employee taxes paid when an employer withholds shares for tax withholding purposes as a financing activity within the statement of cash flows (as opposed to the previous classification as an operating activity), approximately $0.9 million was reclassified for the year ended December 31, 2016 and $3.7 million for the year ended December 31, 2015 . In January 2017, the FASB issued Accounting Standards Update No. 2017-04, Simplifying the Test for Goodwill Impairment ("ASU 2017-04"). ASU 2017-04 eliminates step two from the goodwill impairment test. Instead, an entity recognizes an impairment charge for the amount by which a reporting unit's carrying amount exceeds its fair value, not to exceed the carrying amount of goodwill. ASU 2017-04 is effective for annual and any interim impairment tests for periods beginning after December 15, 2019 on a prospective basis. Early adoption is permitted for annual and any interim impairment tests occurring after January 1, 2017. The Partnership adopted the standard for its 2017 annual impairment test. The adoption of the standard did not have a material effect on the consolidated financial statements (see discussion above and Note 4). New Accounting Pronouncements In May 2014, the FASB issued Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers ("ASU 2014-09"). The ASU provides for a single, principles-based model for revenue recognition that replaces the existing revenue recognition guidance. ASU 2014-09 is effective for annual and interim periods beginning after December 15, 2017 and will replace most existing revenue recognition guidance under U.S. GAAP when it becomes effective. It permits the use of either a retrospective or modified retrospective transition method, and early adoption is permitted only as of an annual reporting period beginning after December 15, 2016, including interim reporting periods within that reporting period. The Partnership has adopted this standard in the first quarter of 2018 using the modified retrospective method. The primary impact of the adoption on the consolidated financial statements will be the additional required disclosures around revenue recognition in the notes to the consolidated financial statements. The standard did not have a material effect on the consolidated financial statements. In February 2016, the FASB issued Accounting Standards Update No. 2016-02, Leases ("ASU 2016-02"). The ASU requires the recognition of lease assets and lease liabilities within the balance sheet by lessees for operating leases, as well as requires additional disclosures in the consolidated financial statements regarding the amount, timing, and uncertainty of cash flows arising from leases. The ASU does not significantly change the recognition, measurement, and presentation of expenses and cash flows arising from a lease by a lessee, nor does the ASU change the accounting applied by a lessor. ASU 2016-02 is effective for annual and interim periods beginning after December 15, 2018. This ASU requires a modified retrospective method and applies to the earliest period presented in the financial statements. The Partnership expects to adopt this standard in the first quarter of 2019. While the Partnership is still in the process of evaluating the effect this standard will have on the consolidated financial statements and related disclosures, the Partnership anticipates recognizing a right-of-use asset and corresponding lease liability on the consolidated balance sheet for the Santa Clara land lease, as well as other operating leases, upon adoption.

Long-Lived Assets

Long-Lived Assets	12 Months Ended
	Dec. 31, 2017
Impairment or Disposal of Tangible Assets Disclosure [Abstract]
Long-Lived Assets	Long-Lived Assets: Long-lived assets are reviewed for impairment upon the occurrence of events or changes in circumstances that would indicate that the carrying value of the assets may not be recoverable. In order to determine if an asset has been impaired, assets are grouped and tested at the lowest level for which identifiable, independent cash flows are available. A significant amount of judgment is involved in determining if an indicator of impairment has occurred. Such indicators may include, among others: a significant decline in expected future cash flows; a sustained, significant decline in equity price and market capitalization; a significant adverse change in legal factors or in the business climate; unanticipated competition; and slower growth rates. Any adverse change in these factors could have a significant impact on the recoverability of these assets and could have a material impact on the Partnership's consolidated financial statements. The long-lived asset impairment test involves a two-step process. The first step is a comparison of each asset group's carrying value to its estimated undiscounted future cash flows expected to result from the use of the assets, including disposition. Projected future cash flows reflect management's best estimates of economic and market conditions over the projected period, including growth rates in revenues and costs, estimates of future expected changes in operating margins and cash expenditures. Other significant estimates and assumptions include terminal value growth rates. If the carrying value of the asset group is higher than its undiscounted future cash flows, there is an indication that impairment exists and the second step must be performed to measure the amount of impairment loss. The amount of impairment is determined by comparing the fair value of the asset group to its carrying value in a manner consistent with the highest and best use of those assets. The Partnership estimates fair value of operating assets using an income (discounted cash flows) approach, which uses an asset group's projection of estimated operating results and cash flows that is discounted using a weighted-average cost of capital reflective of current market conditions. If the fair value of the assets is less than their carrying value, an impairment charge is recorded for the difference. Non-operating assets are evaluated for impairment based on changes in market conditions. When changes in market conditions are observed, impairment is estimated using a market-based approach. If the estimated fair value of the non-operating assets is less than their carrying value, an impairment charge is recorded for the difference. At the end of the fourth quarter of 2015, the Partnership decided to permanently remove from service a long-lived asset at Cedar Point. Accordingly, the Partnership recognized and recorded an $8.6 million charge for impairment equal to the remaining net book value of this long-lived asset. The amount was recorded in "Loss on impairment / retirement of fixed assets, net" in the consolidated statement of operations and comprehensive income. During the third quarter of 2016, the Partnership ceased operations of one of its separately gated outdoor water parks, Wildwater Kingdom, located near Cleveland in Aurora, Ohio. At the date that Wildwater Kingdom ceased operations, the only remaining long-lived asset was the approximate 670 acres of land owned by the Partnership. This land had an associated carrying value of $17.1 million . The Partnership assessed the remaining asset and concluded there was no impairment during the third quarter of 2016. In the fourth quarter of 2017, the Partnership recorded a $7.6 million impairment charge based on recent information from ongoing marketing activities. The amount was recorded in "Loss on impairment / retirement of fixed assets, net" in the consolidated statement of operations and comprehensive income. The remaining Wildwater Kingdom acreage, reduced by acreage sold, is classified as assets held-for-sale within "Other Assets" in the consolidated balance sheet ( $9.0 million as of December 31, 2017 and $17.0 million as of December 31, 2016).

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	12 Months Ended
	Dec. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangible Assets	Goodwill and Other Intangible Assets: Goodwill and other indefinite-lived intangible assets, including trade-names are reviewed for impairment annually, or more frequently if indicators of impairment exist. The Partnership performed its annual impairment test as of the first days of the fourth quarter in 2017 and 2016, respectively, and concluded there was no impairment of the carrying value of goodwill or other indefinite-lived intangible assets in either period. A summary of changes in the Partnership's carrying value of goodwill for the years ended December 31, 2017 and December 31, 2016 is as follows: (In thousands) Goodwill (gross) Accumulated Impairment Losses Goodwill (net) Balance at December 31, 2015 $ 290,679 $ (79,868 ) $ 210,811 Deferred income tax adjustment related to Canadian disregarded entity (1) (33,945 ) — (33,945 ) Foreign currency exchange translation 2,794 — 2,794 Balance at December 31, 2016 259,528 (79,868 ) 179,660 Foreign currency exchange translation 4,170 — 4,170 Balance at December 31, 2017 $ 263,698 $ (79,868 ) $ 183,830 (1) See Note 9 to the Consolidated Financial Statements. As of December 31, 2017 and December 31, 2016 , the Partnership's other intangible assets consisted of the following: (In thousands) Weighted Average Amortization Period Gross Carrying Amount Accumulated Amortization Net Carrying Value December 31, 2017 Other intangible assets: Trade names — $ 36,531 $ — $ 36,531 License / franchise agreements 5.9 years 3,360 (1,827 ) 1,533 Total other intangible assets $ 39,891 $ (1,827 ) $ 38,064 December 31, 2016 Other intangible assets: Trade names — $ 35,603 $ — $ 35,603 License / franchise agreements 5.4 years 3,326 (1,092 ) 2,234 Total other intangible assets $ 38,929 $ (1,092 ) $ 37,837 Amortization expense of other intangible assets for 2017 , 2016 and 2015 was immaterial and is expected to be immaterial going forward.

Long-Term Debt

Long-Term Debt	12 Months Ended
	Dec. 31, 2017
Debt Disclosure [Abstract]
Long-Term Debt	Long-Term Debt: Long-term debt as of December 31, 2017 and December 31, 2016 consisted of the following: December 31, 2017 December 31, 2016 (In thousands) Term debt (1) April 2017 U.S. term loan averaging 3.43% (due 2017-2024) $ 735,000 $ — March 2013 U.S. term loan averaging 3.25% (due 2013-2020) — 602,850 Notes April 2017 U.S. fixed rate notes at 5.375% (due 2027) 500,000 — June 2014 U.S. fixed rate notes at 5.375% (due 2024) 450,000 450,000 March 2013 U.S. fixed rate notes at 5.25% (due 2021) — 500,000 1,685,000 1,552,850 Less current portion — (2,775 ) 1,685,000 1,550,075 Less debt issuance costs (24,485 ) (15,864 ) $ 1,660,515 $ 1,534,211 (1) The average interest rates are calculated over the life of the instrument and do not reflect the effect of interest rate swap agreements (see Note 6 to the Consolidated Financial Statements). In April 2017, the Partnership issued $500 million of 5.375% senior unsecured notes ("April 2017 notes"), maturing in 2027 . The net proceeds from the offering of the April 2017 notes, together with borrowings under the 2017 Credit Agreement (defined below), were used to redeem all of the Partnership's 5.25% senior unsecured notes due 2021 ("March 2013 notes"), and pay accrued interest and transaction fees and expenses, to repay in full all amounts outstanding under its existing credit facilities and for general corporate purposes. The redemption of the March 2013 notes and repayments of the amounts outstanding under the existing credit facilities resulted in the write-off of debt issuance costs of $7.7 million and debt premium payments of $15.5 million . Accordingly, the Partnership recorded a loss on debt extinguishment of $23.1 million during the year ended December 31, 2017. Concurrently with the April 2017 notes issuance, the Partnership amended and restated its existing $885 million credit agreement (the "2013 Credit Agreement"), which included a $630 million senior secured term loan facility and a $255 million senior secured revolving credit facility. The $1,025 million amended and restated credit agreement (the "2017 Credit Agreement") includes a $750 million senior secured term loan facility and a $275 million senior secured revolving credit facility. The terms of the senior secured term loan facility include a maturity date of April 15, 2024 and an interest rate of London InterBank Offered Rate ("LIBOR") plus 225 basis points (bps). The facilities provided under the 2017 Credit Agreement are collateralized by substantially all of the assets of the Partnership. Revolving Credit Loans The senior secured revolving credit facility under the 2017 Credit Agreement has a combined limit of $275 million and a Canadian sub-limit of $15 million . Borrowings under the revolving credit facility bear interest at LIBOR or Canadian Dollar Offered Rate ("CDOR") plus 200 bps. The revolving credit facility is scheduled to mature in April 2022 and also provides for the issuance of documentary and standby letters of credit. As of December 31, 2017 , no borrowings under the revolving credit facility were outstanding and standby letters of credit totaled $15.9 million . After letters of credit, the Partnership had $259.1 million of available borrowings under its revolving credit facility as of December 31, 2017 . The maximum outstanding revolving credit facility balance during 2017 was $110 million . The 2017 Credit Agreement requires the payment of a 37.5 bps commitment fee per annum on the unused portion of the credit facilities. Term Debt The $750 million senior secured term loan facility under the 2017 Credit Agreement has a maturity date of April 15, 2024 and an interest rate of LIBOR plus 225 bps. The term loan amortizes at $7.5 million annually. The minimum maturities of term debt under the 2017 Credit Agreement are as follows: (In thousands) 2018 2019 2020 2021 2022 2023 & Beyond Total April 2017 U.S. term loan averaging 3.43% (due 2017-2024) $ — $ 5,625 $ 7,500 $ 7,500 $ 7,500 $ 706,875 $ 735,000 During the third quarter of 2017, $15.0 million of amortization was paid. Therefore, there were no current maturities outstanding as of December 31, 2017 . The Partnership may prepay some or all of its term debt without premium or penalty at any time. Notes The Partnership's April 2017 notes pay interest semi-annually in April and October, with the principal due in full on April 15, 2027 . Prior to April 15, 2020 , up to 35% of the notes may be redeemed with the net cash proceeds of certain equity offerings at a price equal to 105.375% of the principal amount thereof, together with accrued and unpaid interest and additional interest, if any. The notes may be redeemed, in whole or in part, at any time prior to April 15, 2022 at a price equal to 100% of the principal amount of the notes redeemed plus a "make-whole" premium together with accrued and unpaid interest and additional interest, if any, to the redemption date. Thereafter, the notes may be redeemed, in whole or in part, at various prices depending on the date redeemed. Cedar Fair, L.P., Canada's Wonderland Company ("Cedar Canada"), Magnum Management Corporation ("Magnum"), and Millennium Operations LLC ("Millennium") are the co-issuers of the Partnership's April 2017 notes and co-borrowers of the senior secured credit facilities. Both the notes and senior secured credit facilities have been fully and unconditionally guaranteed, on a joint and several basis, by each 100% owned subsidiary of Cedar Fair (other than Cedar Canada, Magnum and Millennium). There are no non-guarantor subsidiaries. In June 2014, the Partnership issued $450 million of 5.375% senior unsecured notes ("June 2014 notes"). The Partnership's June 2014 notes pay interest semi-annually in June and December, with the principal due in full on June 1, 2024 . The notes may be redeemed, in whole or in part, at any time prior to June 1, 2019 at a price equal to 100% of the principal amount of the notes redeemed plus a “make-whole” premium together with accrued and unpaid interest, if any, to the redemption date. Thereafter, the notes may be redeemed, in whole or in part, at various prices depending on the date redeemed. Cedar Fair, L.P., Canada’s Wonderland Company ("Cedar Canada"), and Magnum Management Corporation ("Magnum") are the co-issuers of the June 2014 notes. The June 2014 notes have been fully and unconditionally guaranteed, on a joint and several basis, by each 100% owned subsidiary of Cedar Fair (other than Cedar Canada and Magnum). There are no non-guarantor subsidiaries. As market conditions warrant, the Partnership may from time to time repurchase debt securities issued by the Partnership, in privately negotiated or open market transactions, by tender offer, exchange offer or otherwise. Covenants The 2017 Credit Agreement includes a Consolidated Leverage Ratio, which if breached for any reason and not cured could result in an event of default. The ratio is set at a maximum of 5.50 x Consolidated Total Debt-to-Consolidated EBITDA. As of December 31, 2017 , the Partnership was in compliance with this financial condition covenant and all other financial covenants under the 2017 Credit Agreement. The Partnership's long-term debt agreements include Restricted Payment provisions. Pursuant to the terms of the indenture governing the Partnership's June 2014 notes, which includes the most restrictive of these Restricted Payments provisions, the Partnership can make Restricted Payments of $60 million annually so long as no default or event of default has occurred and is continuing; and the Partnership can make additional Restricted Payments if the Partnership's pro forma Total-Indebtedness-to-Consolidated-Cash-Flow Ratio is less than or equal to 5.00 x.

Derivative Financial Instrument

Derivative Financial Instruments	12 Months Ended
	Dec. 31, 2017
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Financial Instruments	Derivative Financial Instruments: Derivative financial instruments are used within the Partnership’s overall risk management program to manage certain interest rate and foreign currency risks. By utilizing a derivative instrument to hedge our exposure to LIBOR rate changes, the Partnership is exposed to counterparty credit risk, in particular the failure of the counterparty to perform under the terms of the derivative contract. To mitigate this risk, hedging instruments are placed with a counterparty that the Partnership believes poses minimal credit risk. The Partnership does not use derivative financial instruments for trading purposes. In the first quarter of 2016, the Partnership amended each of its four interest rate swap agreements to extend each of the maturities by two years to December 31, 2020 and effectively convert $500 million of variable-rate debt to a rate of 2.64% . As a result of the amendments, the previously existing interest rate swaps were de-designated, and the amounts recorded in AOCI are being amortized into earnings through the original December 31, 2018 maturity. The amended interest rate swap agreements are not designated as hedging instruments. The fair market value of the Partnership's swap portfolio was recorded within "Derivative Liability" on the consolidated balance sheets as of December 31, 2017 and December 31, 2016 as follows: (In thousands) December 31, 2017 December 31, 2016 Derivatives not designated as hedging instruments: Interest rate swaps $ (8,722 ) $ (17,721 ) Derivatives Designated as Hedging Instruments Changes in fair value of highly effective hedges are recorded as a component of AOCI in the balance sheet. Any ineffectiveness is recognized immediately in income. Amounts recorded as a component of accumulated other comprehensive income are reclassified into earnings in the same period the forecasted transactions affect earnings. As a result of the first quarter of 2016 amendments, the previously existing interest rate swap agreements were de-designated and the amended interest rate swap agreements were not designated as hedging instruments. As of December 31, 2017 , the Partnership had no designated derivatives; therefore, no amount of designated derivatives are forecasted to be reclassified into earnings in the next twelve months. Derivatives Not Designated as Hedging Instruments Instruments that do not qualify for hedge accounting or were de-designated are prospectively adjusted to fair value each reporting period through "Net effect of swaps" within the consolidated statements of operations and comprehensive income. The amounts that were previously recorded as a component of AOCI prior to de-designation are reclassified to earnings, and a corresponding realized gain or loss is recognized when the forecasted cash flow occurs. As a result of the first quarter of 2016 amendments, the previously existing interest rate swap agreements were de-designated, and the amounts previously recorded in AOCI are being amortized into earnings through the original December 31, 2018 maturity. As of December 31, 2017 , approximately $9.5 million of losses remained in AOCI related to the effective cash flow hedge contracts prior to de-designation, all of which will be reclassified to earnings within the next twelve months. The following table summarizes the effect of derivative instruments on income and other comprehensive income for the years ended December 31, 2017 and December 31, 2016 : (In thousands) Amount of Gain (Loss) Amount and Location of Gain (Loss) Amount and Location of Gain (Loss) Recognized in Income on Derivatives Designated Derivatives Year ended 12/31/17 Year ended 12/31/16 Designated Derivatives Year ended 12/31/17 Year ended 12/31/16 Derivatives Not Designated Year ended 12/31/17 Year ended 12/31/16 Interest rate swaps $ — $ (4,671 ) Interest Expense $ — $ (851 ) Net effect of swaps $ 9,504 $ 9,868 During the year ended December 31, 2017 , the Partnership recognized $9.5 million of gains on the derivatives not designated as cash flow hedges and $9.5 million of expense representing the regular amortization of amounts in AOCI. The net effect of these amounts resulted in an immaterial impact to earnings for the year recorded in "Net effect of swaps". During the year ended December 31, 2016 , the Partnership recognized $9.9 million of gains on the derivatives not designated as cash flow hedges and $8.7 million of expense representing the regular amortization of amounts in AOCI. The net effect of these amounts resulted in a benefit to earnings for the year of $1.2 million recorded in "Net effect of swaps".

Partners' Equity

Partners' Equity	12 Months Ended
	Dec. 31, 2017
Partners' Capital Notes [Abstract]
Partners' Equity	Partners' Equity: Special L.P. Interests In accordance with the Partnership Agreement, certain partners were allocated $5.3 million of 1987 and 1988 taxable income (without any related cash distributions) for which they received Special L.P. Interests. The Special L.P. Interests do not participate in cash distributions and have no voting rights. However, the holders of Special L.P. Interests will receive in the aggregate $5.3 million upon liquidation of the Partnership. Equity-Based Incentive Plan The 2016 Omnibus Incentive Plan was approved by the Partnership's unitholders in June 2016 and allows the awarding of up to 2.8 million unit options and other forms of equity as determined by the Compensation Committee of the Board of Directors as an element of compensation to senior management and other key employees. The 2016 Omnibus Incentive Plan superseded the 2008 Omnibus Incentive Plan which was approved by the Partnership's unitholders in May 2008 and allowed the awarding of up to 2.5 million unit options and other forms of equity. Outstanding awards under the 2008 Omnibus Incentive Plan continue to be in effect and are governed by the terms of that plan. The 2016 Omnibus Incentive Plan provides an opportunity for officers, directors, and eligible persons to acquire an interest in the growth and performance of the Partnership's units and provides employees annual and long-term incentive awards as determined by the Board of Directors. Under the 2016 Omnibus Incentive Plan, the Compensation Committee of the Board of Directors may grant unit options, unit appreciation rights, restricted units, performance awards, other unit awards, cash incentive awards and unrestricted unit awards. The awards granted by the Compensation Committee fall into two categories, Awards Payable in Cash or Equity, and Awards Payable in Equity. The impact of these awards is more fully described below. Equity-based compensation expense recognized in the consolidated statements of operations and comprehensive income within "Selling, General and Administrative Expense" for the applicable periods was as follows: Years Ended December 31, (In thousands) 2017 2016 2015 Awards Payable in Cash or Equity Phantom units $ — $ — $ 788 Performance units 507 4,586 8,041 Deferred units 627 993 794 Awards Payable in Equity Performance units 8,822 7,519 3,677 Restricted units 4,612 3,856 4,075 Unit Options — 5 580 Total equity-based compensation expense $ 14,568 $ 16,959 $ 17,955 Awards Payable in Cash or Equity Phantom Units During the year ended December 31, 2017 , no phantom units were awarded. Phantom unit awards generally vest over an approximate four -year period and can be settled with cash, limited partnership units, or a combination of both, as determined by the Compensation Committee. The effect of phantom unit awards has been included in the diluted earnings per unit calculation for the year ended December 31, 2015, as a portion of the awards were paid in limited partnership units during that year. As of December 31, 2015, the Partnership had settled all outstanding phantom unit awards. Performance Units During the year ended December 31, 2017 , no performance units payable in cash or equity were awarded. The number of performance units issuable under these awards are contingently based upon certain performance targets over a three -year period and these awards can be settled with cash, limited partnership units, or a combination of both as determined by the Compensation Committee, after the end of the performance period. Certain of these types of performance units were awarded in prior years. The effect of these outstanding performance unit awards for which the performance condition had been met has been included in the diluted earnings per unit calculation, as a portion of the awards were paid in limited partnership units. The effect of these outstanding performance unit awards for which the performance condition had not been met has been excluded from the diluted earnings per unit calculation. As of December 31, 2017, the Partnership had settled all outstanding performance unit awards payable in cash or equity. Deferred Units (In thousands, except per unit amounts) Number of Units Weighted Average Grant Date Fair Value Per Unit Outstanding deferred units at December 31, 2016 35 $ 53.51 Granted (1) 9 $ 62.71 Forfeited — — Vested — — Outstanding deferred units at December 31, 2017 44 $ 55.41 (1) Includes 2 distribution-equivalent units Deferred unit awards vest over a one -year period and the settlement of these units is deferred until the individual's service to the Partnership ends. The deferred units begin to accumulate distribution-equivalents upon vesting and are paid when the restriction ends. The effect of outstanding deferred unit awards has been included in the diluted earnings per unit calculation, as a portion of the awards are expected to be settled in limited partnership units. As of December 31, 2017 , the market value of the deferred units was $2.9 million , was classified as current and was recorded within "Other accrued liabilities" within the consolidated balance sheet. As of December 31, 2017 , there was no unamortized expense related to unvested deferred unit awards as all units were fully vested. Awards Payable in Equity Performance Units (In thousands, except per unit amounts) Number of Units Weighted Average Grant Date Fair Value Per Unit Unvested performance units at December 31, 2016 488 $ 55.32 Granted (1) 112 $ 61.79 Forfeited (6 ) $ 56.78 Vested (62 ) $ 50.95 Unvested performance units at December 31, 2017 532 $ 57.18 (1) Includes 20 forfeitable distribution-equivalent units The number of performance units issuable under these awards are contingently based upon certain performance targets over a three -year vesting period. The annual performance awards and the related forfeitable distribution-equivalent units, generally are paid out in the first quarter following the performance period in limited partnership units. The effect of these types of outstanding performance unit awards, for which the performance conditions have been met, have been included in the diluted earnings per unit calculation. Of the unvested performance units at December 31, 2017, 62,117 units were retention grant units. Vesting of the retention grant unit award follows a three -year performance period. Half of the retention grant unit award vested in December 2017 and the remaining half of the award will vest in December 2018. The forfeitable distribution equivalents for the retention grant units are payable in cash at the same time. As of December 31, 2017 , $0.7 million of these forfeitable distribution equivalents were accrued, classified as current and recorded within "Other accrued liabilities" within the consolidated balance sheet. As of December 31, 2017 , unamortized compensation expense related to these unvested performance unit awards was $12.1 million , which is expected to be amortized over a weighted average period of 2.2 years. The fair value of the performance units is based on the unit price the day before the date of grant along with reinvested forfeitable distribution-equivalent units. The Partnership assesses the probability of the performance targets being met and recognizes related expense accordingly. Restricted Units (In thousands, except per unit amounts) Number of Units Weighted Average Grant Date Fair Value Per Unit Unvested restricted units at December 31, 2016 225 $ 57.09 Granted 98 $ 63.12 Forfeited (3 ) $ 57.53 Vested (68 ) $ 55.93 Unvested restricted units at December 31, 2017 252 $ 59.75 The majority of the restricted units vest over a three -year period, and the restrictions on these units lapse upon vesting. Of the unvested restricted units at December 31, 2017, 32,154 units vest following a two -year cliff vesting period and 29,253 units vest following a three -year cliff vesting period. During the vesting period for restricted unit awards, the units accumulate forfeitable distribution-equivalents, which, when the units are fully vested, are payable in cash. As of December 31, 2017 , the amount of forfeitable distribution equivalents accrued totaled $1.0 million ; $0.6 million of which was classified as current and recorded within "Other accrued liabilities" within the consolidated balance sheet and $0.4 million of which was classified as non-current and recorded within "Other Liabilities". As of December 31, 2017 , unamortized compensation expense, determined as the market value of the units on the day before the date of grant, related to unvested restricted unit awards was $10.0 million , which is expected to be amortized over a weighted average period of 2.3 years. Unit Options The Partnership's unit options are issued with an exercise price no less than the market closing price of the Partnership's units on the day before the date of grant. Outstanding unit options vest over a three -year period and have a maximum term of ten years. As of December 31, 2017 , the Partnership had 373,612 fixed-price unit options outstanding under the 2008 Omnibus Incentive Plan. No options have been granted under the 2016 Omnibus Incentive Plan. A summary of unit option activity and vested unit options outstanding for the years ended December 31, 2017 and December 31, 2016 is as follows: 2017 2016 (In thousands, except per unit amounts) Unit Options Weighted Average Exercise Price Unit Options Weighted Average Exercise Price Outstanding, beginning of year 400 $ 34.42 507 $ 34.50 Exercised (20 ) 31.85 (107 ) 34.80 Forfeited (6 ) 35.05 — — Outstanding, end of year 374 $ 34.55 400 $ 34.42 Options exercisable, end of year 374 $ 34.55 400 $ 34.42 Weighted Average Remaining Contractual Life 4.9 years Aggregate intrinsic value $ 11,373 The range of exercise prices of unit options outstanding was $29.53 to $36.95 as of December 31, 2017 . The total intrinsic value of unit options exercised during the years ended December 31, 2017 , 2016 and 2015 were $0.7 million , $2.8 million , and $3.0 million , respectively. The Partnership has a policy of issuing limited partnership units from treasury to satisfy unit option exercises and expects its treasury unit balance to be sufficient for 2018 based on estimates of unit option exercises for that period.

Retirement Plans

Retirement Plans	12 Months Ended
	Dec. 31, 2017
Retirement Benefits [Abstract]
Retirement Plans	Retirement Plans: The Partnership has trusteed, noncontributory retirement plans for the majority of its full-time employees. Contributions are discretionary and amounts accrued were approximately $4.0 million , $4.2 million and $4.3 million for the years ended December 31, 2017 , 2016 and 2015 , respectively. Additionally, the Partnership has a trusteed, contributory retirement plan for the majority of its full-time employees. This plan permits employees to contribute specified percentages of their salary, matched up to a limit by the Partnership. Matching contributions, net of forfeitures, approximated $2.6 million , $2.4 million and $2.3 million for the years ended December 31, 2017 , 2016 and 2015 , respectively. In addition, approximately 265 employees are covered by union-sponsored, multi-employer pension plans for which approximately $1.8 million , $1.7 million and $1.5 million were contributed for the years ended December 31, 2017 , 2016 and 2015 , respectively. The Partnership has no plans to withdraw from any of the multi-employer plans. The Partnership believes that the liability resulting from any such withdrawal, as defined by the Multi-employer Pension Plan Amendments Act of 1980, would not be material.

Income and Partnership Taxes

Income and Partnership Taxes	12 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Income and Partnership Taxes	Income and Partnership Taxes: Federal and state tax legislation in 1997 provided a permanent income tax exemption to existing publicly traded partnerships (PTP), such as Cedar Fair, L.P., with a PTP tax levied on partnership gross income (net revenues less cost of food, merchandise and games) beginning in 1998. In addition, income taxes are recognized for the amount of taxes payable by the Partnership's corporate subsidiaries for the current year and for the impact of deferred tax assets and liabilities that represent future tax consequences of events that have been recognized differently in the financial statements than for tax purposes. As such, the Partnership's "Provision for taxes" includes amounts for both the PTP tax and for income taxes on the Partnership's corporate subsidiaries. The Partnership's 2017 tax provision totaled $1.1 million , which consists of an $11.1 million provision for the PTP tax and a $10.0 million benefit for income taxes. This compares with the Partnership's 2016 tax provision of $71.4 million , which consisted of an $11.4 million provision for the PTP tax and a $60.0 million provision for income taxes, and the 2015 tax provision of $22.2 million , which consisted of an $11.7 million provision for the PTP tax and a $10.5 million provision for income taxes. The calculation of the tax provision involves significant estimates and assumptions and actual results could differ from those estimates. Significant components of income before taxes for the years ended December 31, 2017 , 2016 and 2015 were as follows: (In thousands) 2017 2016 2015 Domestic $ 171,382 $ 223,626 $ 209,268 Foreign 45,206 25,480 (74,854 ) Total income before taxes $ 216,588 $ 249,106 $ 134,414 The provision (benefit) for income taxes was comprised of the following for the years ended December 31, 2017 , 2016 and 2015 : (In thousands) 2017 2016 2015 Income taxes: Current federal $ 18,640 $ 40,440 $ 22,232 Current state and local 4,631 5,729 3,767 Current foreign 2,501 3,188 530 Total current 25,772 49,357 26,529 Deferred federal, state and local (41,133 ) 5,766 4,842 Deferred foreign 5,363 4,896 (20,898 ) Total deferred (35,770 ) 10,662 (16,056 ) Total provision (benefit) for income taxes $ (9,998 ) $ 60,019 $ 10,473 The provision (benefit) for income taxes for the Partnership's corporate subsidiaries differs from the amount computed by applying the U.S. federal statutory income tax rate of 35% to the Partnership's income before taxes. The sources and tax effects of the differences were as follows: (In thousands) 2017 2016 2015 Income tax provision based on the U.S. federal statutory tax rate $ 75,806 $ 87,187 $ 47,045 Partnership income not includible in corporate income (23,644 ) (38,702 ) (39,279 ) State and local taxes, net of federal income tax benefit 4,878 6,323 3,504 Valuation allowance (119 ) (1,473 ) — Tax credits (1,063 ) (1,066 ) (1,253 ) Change in U.S. tax law (54,171 ) 7,366 — Foreign currency translation (gains) losses (10,756 ) — — Nondeductible expenses and other (929 ) 384 456 Total provision (benefit) for income taxes $ (9,998 ) $ 60,019 $ 10,473 Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of deferred tax assets and liabilities as of December 31, 2017 and December 31, 2016 were as follows: (In thousands) 2017 2016 Deferred tax assets: Compensation $ 9,022 $ 15,716 Accrued expenses 4,647 6,875 Foreign tax credits 8,654 7,679 Tax attribute carryforwards 2,016 1,987 Derivatives 938 2,698 Foreign currency 5,443 10,414 Deferred revenue 2,653 4,455 Deferred tax assets 33,373 49,824 Valuation allowance (4,088 ) (4,207 ) Net deferred tax assets 29,285 45,617 Deferred tax liabilities: Property (91,730 ) (136,831 ) Intangibles (12,353 ) (13,671 ) Deferred tax liabilities (104,083 ) (150,502 ) Net deferred tax liability $ (74,798 ) $ (104,885 ) The Partnership records a valuation allowance if, based on the weight of available evidence, it is more likely than not that some portion, or all, of a deferred tax asset will not be realized. Through December 31, 2016, the Partnership had recorded a $4.2 million valuation allowance related to a $7.7 million deferred tax asset for foreign tax credit carryforwards. The need for this allowance was based on several factors including the ten -year carryforward period allowed for excess foreign tax credits, experience to date of foreign tax credit limitations, and management's long term estimates of domestic and foreign source income. During the fourth quarter of 2017, the Partnership recognized a $0.1 million tax benefit from a release of valuation allowance based on management's updated projection of future foreign tax credit utilization. The valuation allowance had previously been reduced by $1.5 million for the year ended December 31, 2016. There was no change for the year ended December 31, 2015. Further, the Partnership believes based on its update of long term estimates of domestic and foreign source income that no additional adjustments to the valuation allowance are warranted. As of December 31, 2017 , the Partnership had an $8.7 million deferred tax asset for foreign tax credit carryforwards and a related $4.1 million valuation allowance. During the fourth quarter of 2017, the Partnership recognized a tax benefit of $54.2 million due to tax law changes. First, during October 2017, the U.S. Department of Treasury extended the implementation date of the final regulations impacting the recognition of foreign currency gains and losses for the purpose of calculating U.S. taxable income. The regulations change the taxability of future recognized foreign currency gains and losses upon repatriation from a foreign subsidiary. Accordingly, during 2017 and 2016, the Partnership, using the Fresh Start Transition Method provided in the regulations, recomputed and recorded the future reported tax consequences of the change in tax law. The Partnership recognized an increase in provision for taxes and a reduction of deferred tax assets of $1.1 million related to these changes for the year ended December 31, 2017 and $7.4 million for the year ended December 31, 2016. Second, on December 22, 2017, the Tax Cuts and Jobs Act (the "Act"), was signed into law. The Act includes numerous tax law changes, including a reduction in the federal corporate income tax rate from 35% to 21% . Since the Partnership's corporate subsidiaries have a March tax year end, the applicable tax rate for 2017 will be a 31.8% blended rate that is based on the applicable statutory rates before and after the change, and the number of days in the period within the taxable year before and after the effective date of the change in tax rate. As a result of the reduction in the federal corporate income tax rate, the Partnership recognized a $6.1 million current income tax benefit. The change in tax rates also necessitates the remeasurement of deferred tax balances that are expected to reverse following enactment using the applicable tax rates. As a result of the remeasurement of the net deferred tax liability, the Partnership realized a $49.2 million deferred tax benefit. The amounts recorded to reflect the effects of the Act are provisional and are subject to change in accordance with SAB 118. The sum of these effects was recorded as a tax benefit in the Partnership's consolidated statement of operations and comprehensive income for the year ended December 31, 2017. As of December 31, 2017 , the Partnership had $2.0 million of tax attribute carryforwards consisting entirely of the tax effect of state net operating loss carryforwards. Unused state net operating loss carryforwards will expire from 2018 to 2028. The Partnership expects to fully realize these tax attribute carryforwards. As such, no valuation allowance has been recorded relating to these tax attribute carryforwards. During the fourth quarter of 2016, management reassessed its accounting for the deferred income tax effects related to its Canadian disregarded entity temporary differences that were recorded in purchase accounting at the time of the acquisition. As a result, to appropriately reflect these tax effects, the Partnership recorded an adjustment that reduced deferred tax liabilities and goodwill by $33.9 million as of December 31, 2016. The adjustment did not impact the statements of operations and comprehensive income or cash flows for any period presented. The Partnership has recorded a deferred tax liability of $3.2 million as of December 31, 2017 and a deferred tax asset of $3.0 million as of December 31, 2016 to account for the tax effect of derivatives and foreign currency translation adjustments included in other comprehensive income. The Partnership has unrecognized income tax benefits as of December 31, 2017 . The following is a reconciliation of beginning and ending unrecognized tax benefits: (In thousands) Unrecognized Tax Benefits Balance at December 31, 2015 $ 1,100 Increase from 2016 tax positions — Increase from 2015 tax positions 100 Decrease from settlements with taxing authority — Decrease from expiration of statute of limitations (300 ) Balance at December 31, 2016 900 Increase from 2017 tax positions — Increase from 2016 tax positions 100 Decrease from settlements with taxing authority — Decrease from expiration of statute of limitations (300 ) Balance at December 31, 2017 $ 700 As of December 31, 2017 , a total of $0.7 million of unrecognized tax benefits was recorded for state and local income tax positions. There were $0.9 million of unrecognized tax positions during the year ended December 31, 2016 and $1.1 million unrecognized tax positions for the year ended December 31, 2015 . If recognized, the tax benefits would decrease the Partnership taxes by $0.7 million . The Partnership recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. Related to the unrecognized tax benefits noted, the Partnership accrued interest of $0.3 million and penalties of $0.1 million during the year ended December 31, 2017 . The Partnership does not anticipate a significant change to the amount of unrecognized tax benefits over the next 12 months. The Partnership and its corporate subsidiaries are subject to taxation in the U.S., Canada and various state and local jurisdictions. The tax returns of the Partnership are subject to examination by state and federal tax authorities. With few exceptions, the Partnership and its corporate subsidiaries are no longer subject to examination by the major taxing authorities for tax years before 2013.

Operating Lease Commitments and

Operating Lease Commitments and Contingencies	12 Months Ended
	Dec. 31, 2017
Operating Lease Commitments and Contingencies [Abstract]
Operating Lease Commitments and Contingencies	Operating Lease Commitments and Contingencies: Operating Lease Commitments The Partnership has commitments under various operating leases at its parks. Future minimum lease payments under non-cancelable operating leases as of December 31, 2017 are as follows: (In thousands) Future Minimum Lease Payments Year: 2018 $ 8,720 2019 7,592 2020 6,527 2021 5,937 2022 5,684 Thereafter 91,321 Total $ 125,781 The amount due after 2022 includes the land lease at California's Great America which is renewable in 2039. Lease expense, which includes short-term rentals for equipment and machinery, for the years ended December 31, 2017 , 2016 and 2015 totaled $14.8 million , $12.8 million and $14.5 million , respectively. Contingencies The Partnership is also a party to a number of lawsuits arising in the normal course of business. In the opinion of management, none of these matters, beyond what has been disclosed within this document, are expected to have a material effect in the aggregate on the Partnership's financial statements.

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Dec. 31, 2017
Fair Value Disclosures [Abstract]
Fair Value Measurements	Fair Value Measurements: The FASB's Accounting Standards Codification (ASC) 820 - Fair Value Measurements and Disclosures emphasizes that fair value is a market-based measurement that should be determined based on assumptions (inputs) that market participants would use in pricing an asset or liability. Inputs may be observable or unobservable, and valuation techniques used to measure fair value should maximize the use of relevant observable inputs and minimize the use of unobservable inputs. Accordingly, FASB ASC 820 establishes a hierarchal disclosure framework that ranks the quality and reliability of information used to determine fair values. The hierarchy is associated with the level of pricing observability utilized in measuring fair value and defines three levels of inputs to the fair value measurement process. Quoted prices are the most reliable valuation inputs, whereas model values that include inputs based on unobservable data are the least reliable. Each fair value measurement must be assigned to a level corresponding to the lowest level input that is significant to the fair value measurement in its entirety. The three broad levels of inputs defined by the fair value hierarchy are as follows: • Level 1 – inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets. • Level 2 – inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument. • Level 3 – inputs to the valuation methodology are unobservable and significant to the fair value measurement. A financial instrument's categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The table below presents the balances of assets and liabilities measured at fair value as of December 31, 2017 and December 31, 2016 on a recurring basis as well as the fair values of other financial instruments: (In thousands) December 31, 2017 December 31, 2016 Consolidated Balance Sheet Level Fair Value Hierarchy Level Carrying Value Fair Carrying Value Fair Financial assets (liabilities) measured on a recurring basis: Short-term investments Other current assets Level 1 $ 736 $ 736 — — Interest rate swap agreements not designated as cash flow hedges Derivative Liability Level 2 $ (8,722 ) $ (8,722 ) $ (17,721 ) $ (17,721 ) Other financial assets (liabilities): March 2013 term debt Long-Term Debt (1) Level 2 — — $ (600,075 ) $ (603,075 ) April 2017 term debt Long-Term Debt (1) Level 2 $ (735,000 ) $ (742,350 ) — — March 2013 notes Long-Term Debt (1) Level 1 — — $ (500,000 ) $ (510,000 ) June 2014 notes Long-Term Debt (1) Level 1 $ (450,000 ) $ (469,125 ) $ (450,000 ) $ (462,375 ) April 2017 notes Long-Term Debt (1) Level 2 $ (500,000 ) $ (525,000 ) — — (1) Carrying values of long-term debt balances are before reductions of debt issuance costs of $24.5 million and $15.9 million as of December 31, 2017 and December 31, 2016 , respectively. Fair values of the interest rate swap agreements are determined using significant inputs, including LIBOR forward curves, which are considered Level 2 observable market inputs. As of December 31, 2017, the Partnership has measured the remaining land at Wildwater Kingdom, one of the Partnership's separately gated outdoor water parks which ceased operations in 2016, at fair value less cost to sell based on Level 3 unobservable market input. In the fourth quarter of 2017, the Partnership recorded a $7.6 million impairment charge based on recent information from ongoing marketing activities. This amount was recorded in "Loss on impairment / retirement of fixed assets, net" in the consolidated statement of operations and comprehensive income. The carrying value of cash and cash equivalents, revolving credit loans, accounts receivable, current portion of term debt, accounts payable, and accrued liabilities approximates fair value because of the short maturity of these instruments. There were no assets measured at fair value on a non-recurring basis as of December 31, 2016 .

Changes in Accumulated Other Co

Changes in Accumulated Other Comprehensive Income	12 Months Ended
	Dec. 31, 2017
Equity [Abstract]
Changes in Accumulated Other Comprehensive Income	Changes in Accumulated Other Comprehensive Income ("AOCI"): The following tables reflect the changes in AOCI related to limited partners' equity for the years ended December 31, 2017 and December 31, 2016 : Changes in Accumulated Other Comprehensive Income by Component (1) (In thousands) Gains and Losses on Cash Flow Hedges Foreign Currency Translation Total Balance at December 31, 2016 $ (15,950 ) $ 18,891 $ 2,941 Other comprehensive income (loss) before reclassifications, net of tax ($4,330) — (14,849 ) (14,849 ) Amounts reclassified from accumulated other comprehensive income, net of tax ($1,484) (2) 7,975 — 7,975 Net other comprehensive income (loss) 7,975 (14,849 ) (6,874 ) Balance at December 31, 2017 $ (7,975 ) $ 4,042 $ (3,933 ) (1) All amounts are net of tax. Amounts in parentheses indicate debits. (2) See Reclassifications Out of Accumulated Other Comprehensive Income table below for reclassification details. Changes in Accumulated Other Comprehensive Income by Component (1) (In thousands) Gains and Losses on Cash Flow Hedges Foreign Currency Translation Total Balance at December 31, 2015 $ (19,300 ) $ 22,591 $ 3,291 Other comprehensive income (loss) before reclassifications, net of tax $711 and $2,127 (3,960 ) (3,700 ) (7,660 ) Amounts reclassified from accumulated other comprehensive income, net of tax ($1,361) (2) 7,310 — 7,310 Net other comprehensive income (loss) 3,350 (3,700 ) (350 ) Balance at December 31, 2016 $ (15,950 ) $ 18,891 $ 2,941 (1) All amounts are net of tax. Amounts in parentheses indicate debits. (2) See Reclassifications Out of Accumulated Other Comprehensive Income table below for reclassification details. Reclassifications Out of Accumulated Other Comprehensive Income Details about Accumulated Other Comprehensive Income Components Amount Reclassified from Accumulated Other Comprehensive Income Affected Line Item in the Statement Where Net Income is Presented (In thousands) Year ended 12/31/2017 Year ended 12/31/2016 Interest rate contracts $ 9,459 $ 8,671 Net effect of swaps Provision for taxes (1,484 ) (1,361 ) Provision for taxes Losses on cash flow hedges $ 7,975 $ 7,310 Net of tax

Consolidating Financial Informa

Consolidating Financial Information of Guarantors and Issuers	12 Months Ended
	Dec. 31, 2017
Condensed Consolidated Financial Information [Abstract]
Consolidating Financial Information of Guarantors and Issuers	Consolidating Financial Information of Guarantors and Issuers of June 2014 Notes: Cedar Fair, L.P., Canada's Wonderland Company ("Cedar Canada"), and Magnum Management Corporation ("Magnum") are the co-issuers of the Partnership's June 2014 Notes (see Note 5 to the Consolidated Financial Statements). The notes have been fully and unconditionally guaranteed, on a joint and several basis, by each 100% owned subsidiary of Cedar Fair (other than Cedar Canada and Magnum) that guarantees the Partnership's senior secured credit facilities. There are no non-guarantor subsidiaries. The following consolidating schedules present condensed financial information for Cedar Fair, L.P., Cedar Canada, and Magnum, the co-issuers, and each 100% owned subsidiary of Cedar Fair (other than Cedar Canada and Magnum), the guarantors (on a combined basis), as of December 31, 2017 and December 31, 2016 and for the years ended December 31, 2017 , December 31, 2016 , and December 31, 2015 . In lieu of providing separate audited financial statements for the guarantor subsidiaries, the accompanying condensed consolidating financial statements have been included. CEDAR FAIR, L.P. CONDENSED CONSOLIDATING BALANCE SHEET DECEMBER 31, 2017 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total ASSETS Current Assets: Cash and cash equivalents $ — $ — $ 85,758 $ 81,582 $ (1,095 ) $ 166,245 Receivables — 1,184 15,574 857,205 (836,241 ) 37,722 Inventories — — 1,891 27,828 — 29,719 Other current assets 164 28,297 3,454 10,983 (29,601 ) 13,297 164 29,481 106,677 977,598 (866,937 ) 246,983 Property and Equipment, net — 835 181,673 1,403,264 — 1,585,772 Investment in Park 588,684 1,045,640 238,132 234,238 (2,106,694 ) — Goodwill 674 — 63,551 119,605 — 183,830 Other Intangibles, net — — 14,177 23,887 — 38,064 Deferred Tax Asset — 20,956 — — (20,956 ) — Other Assets — — 40 9,470 — 9,510 $ 589,522 $ 1,096,912 $ 604,250 $ 2,768,062 $ (2,994,587 ) $ 2,064,159 LIABILITIES AND PARTNERS’ EQUITY Current Liabilities: Accounts payable $ 497,558 $ 344,410 $ 1,379 $ 18,610 $ (837,336 ) $ 24,621 Deferred revenue — — 6,237 79,894 — 86,131 Accrued interest 27 18 2,055 6,024 — 8,124 Accrued taxes 352 — — 73,224 (29,601 ) 43,975 Accrued salaries, wages and benefits — 17,498 1,242 — — 18,740 Self-insurance reserves — 10,947 1,618 12,542 — 25,107 Other accrued liabilities 3,406 5,094 157 10,139 — 18,796 501,343 377,967 12,688 200,433 (866,937 ) 225,494 Deferred Tax Liability — — 13,809 81,945 (20,956 ) 74,798 Derivative Liability 5,233 3,489 — — — 8,722 Other Liabilities — 873 — 10,811 — 11,684 Long-Term Debt: Term debt — 127,437 — 596,351 — 723,788 Notes — — 445,156 491,571 — 936,727 — 127,437 445,156 1,087,922 — 1,660,515 Equity 82,946 587,146 132,597 1,386,951 (2,106,694 ) 82,946 $ 589,522 $ 1,096,912 $ 604,250 $ 2,768,062 $ (2,994,587 ) $ 2,064,159 CEDAR FAIR, L.P. CONDENSED CONSOLIDATING BALANCE SHEET DECEMBER 31, 2016 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total ASSETS Current Assets: Cash and cash equivalents $ — $ — $ 65,563 $ 58,178 $ (1,025 ) $ 122,716 Receivables — 1,409 28,019 576,975 (570,989 ) 35,414 Inventories — — 1,371 24,905 — 26,276 Other current assets 173 796 2,229 9,833 (1,761 ) 11,270 173 2,205 97,182 669,891 (573,775 ) 195,676 Property and Equipment, net — 844 175,358 1,363,018 — 1,539,220 Investment in Park 798,076 937,626 200,075 324,282 (2,260,059 ) — Goodwill 674 — 59,381 119,605 — 179,660 Other Intangibles, net — — 13,255 24,582 — 37,837 Deferred Tax Asset — 33,303 — — (33,303 ) — Other Assets — 2,000 108 18,680 — 20,788 $ 798,923 $ 975,978 $ 545,359 $ 2,520,058 $ (2,867,137 ) $ 1,973,181 LIABILITIES AND PARTNERS’ EQUITY Current Liabilities: Current maturities of long-term debt $ — $ 572 $ 64 $ 2,139 $ — $ 2,775 Accounts payable 428,396 145,258 740 18,471 (572,014 ) 20,851 Deferred revenue — — 5,601 77,164 — 82,765 Accrued interest 4,613 3,207 2,057 109 — 9,986 Accrued taxes 405 18,653 — 41,661 (1,761 ) 58,958 Accrued salaries, wages and benefits — 29,227 1,131 — — 30,358 Self-insurance reserves — 12,490 1,321 13,252 — 27,063 Other accrued liabilities 2,282 3,018 193 4,434 — 9,927 435,696 212,425 11,107 157,230 (573,775 ) 242,683 Deferred Tax Liability — — 12,838 125,350 (33,303 ) 104,885 Derivative Liability 10,633 7,088 — — — 17,721 Other Liabilities — 1,236 — 11,926 — 13,162 Long-Term Debt: Term debt — 123,672 13,598 456,958 — 594,228 Notes 292,075 203,140 444,768 — — 939,983 292,075 326,812 458,366 456,958 — 1,534,211 Equity 60,519 428,417 63,048 1,768,594 (2,260,059 ) 60,519 $ 798,923 $ 975,978 $ 545,359 $ 2,520,058 $ (2,867,137 ) $ 1,973,181 CEDAR FAIR, L.P. CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME For the Year Ended December 31, 2017 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total Net revenues $ 104,080 $ 317,496 $ 127,929 $ 1,239,067 $ (466,605 ) $ 1,321,967 Costs and expenses: Cost of food, merchandise and games revenues — — 11,483 99,328 — 110,811 Operating expenses — 313,654 44,990 666,063 (466,605 ) 558,102 Selling, general and administrative 3,007 67,872 10,497 112,394 — 193,770 Depreciation and amortization — 33 15,654 137,535 — 153,222 Loss on impairment / retirement of fixed assets, net — — 656 12,072 — 12,728 Gain on sale of investment — (1,877 ) — — — (1,877 ) 3,007 379,682 83,280 1,027,392 (466,605 ) 1,026,756 Operating income (loss) 101,073 (62,186 ) 44,649 211,675 — 295,211 Interest expense, net 23,739 18,837 24,839 17,333 — 84,748 Net effect of swaps (150 ) 105 — — — (45 ) Loss on early debt extinguishment 11,773 8,188 205 2,955 — 23,121 Gain on foreign currency — (25 ) (29,061 ) — — (29,086 ) Other (income) expense 250 (73,581 ) 3,460 69,756 — (115 ) Income from investment in affiliates (160,925 ) (176,698 ) (38,057 ) (84,398 ) 460,078 — Income before taxes 226,386 160,988 83,263 206,029 (460,078 ) 216,588 Provision (benefit) for taxes 10,910 60 (1,134 ) (8,724 ) — 1,112 Net income $ 215,476 $ 160,928 $ 84,397 $ 214,753 $ (460,078 ) $ 215,476 Other comprehensive income (loss), (net of tax): Cumulative foreign currency translation adjustment (14,849 ) — (14,849 ) — 14,849 (14,849 ) Unrealized gain on cash flow hedging derivatives 7,975 2,422 — — (2,422 ) 7,975 Other comprehensive income (loss), (net of tax) (6,874 ) 2,422 (14,849 ) — 12,427 (6,874 ) Total comprehensive income $ 208,602 $ 163,350 $ 69,548 $ 214,753 $ (447,651 ) $ 208,602 CEDAR FAIR, L.P. CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME For the Year Ended December 31, 2016 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total Net revenues $ 144,042 $ 320,945 $ 117,962 $ 1,234,075 $ (528,303 ) $ 1,288,721 Costs and expenses: Cost of food, merchandise and games revenues — — 9,868 96,740 — 106,608 Operating expenses — 303,974 42,820 720,390 (528,303 ) 538,881 Selling, general and administrative 3,029 68,422 10,151 100,228 — 181,830 Depreciation and amortization — 35 14,816 117,025 — 131,876 Loss on impairment / retirement of fixed assets, net — — 159 12,428 — 12,587 3,029 372,431 77,814 1,046,811 (528,303 ) 971,782 Operating income (loss) 141,013 (51,486 ) 40,148 187,264 — 316,939 Interest expense, net 32,643 24,114 25,403 1,526 — 83,686 Net effect of swaps (473 ) (724 ) — — — (1,197 ) (Gain) loss on foreign currency — — (14,660 ) 4 — (14,656 ) Other (income) expense 250 (83,657 ) 3,925 79,482 — — Income from investment in affiliates (80,295 ) (73,132 ) (20,545 ) (27,628 ) 201,600 — Income before taxes 188,888 81,913 46,025 133,880 (201,600 ) 249,106 Provision for taxes 11,200 1,621 18,396 40,201 — 71,418 Net income $ 177,688 $ 80,292 $ 27,629 $ 93,679 $ (201,600 ) $ 177,688 Other comprehensive income (loss), (net of tax): Cumulative foreign currency translation adjustment (3,700 ) — (3,700 ) — 3,700 (3,700 ) Unrealized gain on cash flow hedging derivatives 3,350 1,060 — — (1,060 ) 3,350 Other comprehensive income (loss), (net of tax) (350 ) 1,060 (3,700 ) — 2,640 (350 ) Total comprehensive income $ 177,338 $ 81,352 $ 23,929 $ 93,679 $ (198,960 ) $ 177,338 CEDAR FAIR, L.P. CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME For the Year Ended December 31, 2015 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total Net revenues $ 145,571 $ 240,817 $ 112,217 $ 1,118,384 $ (381,211 ) $ 1,235,778 Costs and expenses: Cost of food, merchandise and games revenues — 372 8,878 95,577 — 104,827 Operating expenses 1,063 179,139 42,814 675,821 (381,211 ) 517,626 Selling, general and administrative 3,081 55,551 10,358 102,500 — 171,490 Depreciation and amortization — 37 14,326 111,268 — 125,631 Loss on impairment / retirement of fixed assets, net — — 417 20,456 — 20,873 4,144 235,099 76,793 1,005,622 (381,211 ) 940,447 Operating income 141,427 5,718 35,424 112,762 — 295,331 Interest expense, net 34,204 28,210 25,381 (1,010 ) — 86,785 Net effect of swaps (3,820 ) (3,064 ) — — — (6,884 ) Loss on foreign currency — — 81,016 — — 81,016 Other (income) expense 750 (18,649 ) 3,883 14,016 — — (Income) loss from investment in affiliates (13,523 ) (15,141 ) (20,100 ) 27,480 21,284 — Income (loss) before taxes 123,816 14,362 (54,756 ) 72,276 (21,284 ) 134,414 Provision (benefit) for taxes 11,594 840 (27,274 ) 37,032 — 22,192 Net income (loss) $ 112,222 $ 13,522 $ (27,482 ) $ 35,244 $ (21,284 ) $ 112,222 Other comprehensive income (loss), (net of tax): Cumulative foreign currency translation adjustment 16,655 — 16,655 — (16,655 ) 16,655 Unrealized loss on cash flow hedging derivatives (2,734 ) (1,021 ) — — 1,021 (2,734 ) Other comprehensive income (loss), (net of tax) 13,921 (1,021 ) 16,655 — (15,634 ) 13,921 Total comprehensive income (loss) $ 126,143 $ 12,501 $ (10,827 ) $ 35,244 $ (36,918 ) $ 126,143 CEDAR FAIR, L.P. CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the Year Ended December 31, 2017 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total NET CASH FROM (FOR) OPERATING ACTIVITIES $ 93,378 $ (10,710 ) $ 40,569 $ 209,780 $ (1,838 ) $ 331,179 CASH FLOWS FROM (FOR) INVESTING ACTIVITIES Intercompany receivables (payments) receipts — — — (278,051 ) 278,051 — Proceeds from returns on investments 338,000 15,500 — 146,500 (500,000 ) — Purchase of identifiable intangible assets — — — (66 ) — (66 ) Proceeds from sale of preferred equity investment — 3,281 — — — 3,281 Capital expenditures — (25 ) (10,160 ) (177,899 ) — (188,084 ) Net cash from (for) investing activities 338,000 18,756 (10,160 ) (309,516 ) (221,949 ) (184,869 ) CASH FLOWS FROM (FOR) FINANCING ACTIVITIES Intercompany payables (payments) receipts 69,160 208,891 — — (278,051 ) — Payments for returns of capital — — — (500,000 ) 500,000 — Term debt borrowings — 131,000 — 619,000 — 750,000 Note borrowings — — — 500,000 — 500,000 Term debt payments — (126,619 ) (13,854 ) (477,377 ) — (617,850 ) Note payments, including amounts paid for early termination (304,014 ) (211,444 ) — — — (515,458 ) Distributions paid to partners (196,524 ) — — — 1,768 (194,756 ) Payment of debt issuance costs — (1,326 ) — (18,483 ) — (19,809 ) Exercise of limited partnership unit options — 65 — — — 65 Tax effect of units involved in treasury unit transactions — (4,440 ) — — — (4,440 ) Payments related to tax withholding for equity compensation — (4,173 ) — — — (4,173 ) Net cash from (for) financing activities (431,378 ) (8,046 ) (13,854 ) 123,140 223,717 (106,421 ) EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS — — 3,640 — — 3,640 CASH AND CASH EQUIVALENTS Net increase for the year — — 20,195 23,404 (70 ) 43,529 Balance, beginning of year — — 65,563 58,178 (1,025 ) 122,716 Balance, end of year $ — $ — $ 85,758 $ 81,582 $ (1,095 ) $ 166,245 CEDAR FAIR, L.P. CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the Year Ended December 31, 2016 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total NET CASH FROM (FOR) OPERATING ACTIVITIES $ 118,833 $ (28,315 ) $ 33,918 $ 237,262 $ (3,351 ) $ 358,347 CASH FLOWS FOR INVESTING ACTIVITIES Intercompany receivables (payments) receipts — — — (24,562 ) 24,562 — Purchase of identifiable intangible assets — — (29 ) (548 ) — (577 ) Capital expenditures — — (7,863 ) (152,793 ) — (160,656 ) Net cash for investing activities — — (7,892 ) (177,903 ) 24,562 (161,233 ) CASH FLOWS FROM (FOR) FINANCING ACTIVITIES Term debt payments — (1,237 ) (138 ) (4,625 ) — (6,000 ) Intercompany payables (payments) receipts (6,332 ) 30,894 — — (24,562 ) — Distributions paid to partners (189,508 ) — — — 2,326 (187,182 ) Tax effect of units involved in treasury unit transactions — (422 ) — — — (422 ) Payments related to tax withholding for equity compensation — (920 ) — — — (920 ) Net cash from (for) financing activities (195,840 ) 28,315 (138 ) (4,625 ) (22,236 ) (194,524 ) EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS — — 569 — — 569 CASH AND CASH EQUIVALENTS Net increase (decrease) for the year (77,007 ) — 26,457 54,734 (1,025 ) 3,159 Balance, beginning of year 77,007 — 39,106 3,444 — 119,557 Balance, end of year $ — $ — $ 65,563 $ 58,178 $ (1,025 ) $ 122,716 CEDAR FAIR, L.P. CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the Year Ended December 31, 2015 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total NET CASH FROM (FOR) OPERATING ACTIVITIES $ 89,637 $ (1,120 ) $ 38,579 $ 221,001 $ (2,147 ) $ 345,950 CASH FLOWS FOR INVESTING ACTIVITIES Intercompany receivables (payments) receipts — — (3,252 ) (55,294 ) 58,546 — Purchase of preferred equity instrument — (2,000 ) — — — (2,000 ) Capital expenditures — — (7,663 ) (168,202 ) — (175,865 ) Net cash for investing activities — (2,000 ) (10,915 ) (223,496 ) 58,546 (177,865 ) CASH FLOWS FROM (FOR) FINANCING ACTIVITIES Intercompany payables (payments) receipts 82,131 8,060 (31,645 ) — (58,546 ) — Distributions paid to partners (174,761 ) — — — 2,147 (172,614 ) Tax effect of units involved in treasury unit transactions — (1,589 ) — — — (1,589 ) Payments related to tax withholding for equity compensation — (3,733 ) — — — (3,733 ) Net cash from (for) financing activities (92,630 ) 2,738 (31,645 ) — (56,399 ) (177,936 ) EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS — — (2,432 ) — — (2,432 ) CASH AND CASH EQUIVALENTS Net decrease for the year (2,993 ) (382 ) (6,413 ) (2,495 ) — (12,283 ) Balance, beginning of year 80,000 382 45,519 5,939 — 131,840 Balance, end of year $ 77,007 $ — $ 39,106 $ 3,444 $ — $ 119,557 Consolidating Financial Information of Guarantors and Issuers of April 2017 Notes: Cedar Fair, L.P., Canada's Wonderland Company ("Cedar Canada"), Magnum Management Corporation ("Magnum"), and Millennium Operations LLC ("Millennium") are the co-issuers of the Partnership's April 2017 Notes (see Note 5 to the Consolidated Financial Statements). The notes have been fully and unconditionally guaranteed, on a joint and several basis, by each 100% owned subsidiary of Cedar Fair (other than Cedar Canada, Magnum and Millennium) that guarantees the Partnership's senior secured credit facilities. There are no non-guarantor subsidiaries. The following consolidating schedules present condensed financial information for Cedar Fair, L.P., Cedar Canada, Magnum, and Millennium, the co-issuers, and each 100% owned subsidiary of Cedar Fair (other than Cedar Canada, Magnum and Millennium), the guarantors (on a combined basis), as of December 31, 2017 and December 31, 2016 and for the years ended December 31, 2017 , December 31, 2016 , and December 31, 2015 . In lieu of providing separate audited financial statements for the guarantor subsidiaries, the accompanying condensed consolidating financial statements have been included. CEDAR FAIR, L.P. CONDENSED CONSOLIDATING BALANCE SHEET DECEMBER 31, 2017 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Co-Issuer Subsidiary (Millennium) Guarantor Subsidiaries Eliminations Total ASSETS Current Assets: Cash and cash equivalents $ — $ — $ 85,758 $ 80,430 $ 1,152 $ (1,095 ) $ 166,245 Receivables — 1,184 15,574 26,130 831,075 (836,241 ) 37,722 Inventories — — 1,891 22,528 5,300 — 29,719 Other current assets 164 28,297 3,454 9,341 1,642 (29,601 ) 13,297 164 29,481 106,677 138,429 839,169 (866,937 ) 246,983 Property and Equipment, net — 835 181,673 — 1,403,264 — 1,585,772 Investment in Park 588,684 1,045,640 238,132 1,392,761 234,237 (3,499,454 ) — Goodwill 674 — 63,551 8,387 111,218 — 183,830 Other Intangibles, net — — 14,177 — 23,887 — 38,064 Deferred Tax Asset — 20,956 — — — (20,956 ) — Other Assets — — 40 402 9,068 — 9,510 $ 589,522 $ 1,096,912 $ 604,250 $ 1,539,979 $ 2,620,843 $ (4,387,347 ) $ 2,064,159 LIABILITIES AND PARTNERS’ EQUITY Current Liabilities: Accounts payable $ 497,558 $ 344,410 $ 1,379 $ 13,572 $ 5,038 $ (837,336 ) $ 24,621 Deferred revenue — — 6,237 59,307 20,587 — 86,131 Accrued interest 27 18 2,055 6,024 — — 8,124 Accrued taxes 352 — — 6,176 67,048 (29,601 ) 43,975 Accrued salaries, wages and benefits — 17,498 1,242 — — — 18,740 Self-insurance reserves — 10,947 1,618 10,156 2,386 — 25,107 Other accrued liabilities 3,406 5,094 157 5,649 4,490 — 18,796 501,343 377,967 12,688 100,884 99,549 (866,937 ) 225,494 Deferred Tax Liability — — 13,809 — 81,945 (20,956 ) 74,798 Derivative Liability 5,233 3,489 — — — — 8,722 Other Liabilities — 873 — 120 10,691 — 11,684 Long-Term Debt: Term debt — 127,437 — 596,351 — — 723,788 Notes — — 445,156 491,571 — — 936,727 — 127,437 445,156 1,087,922 — — 1,660,515 Equity 82,946 587,146 132,597 351,053 2,428,658 (3,499,454 ) 82,946 $ 589,522 $ 1,096,912 $ 604,250 $ 1,539,979 $ 2,620,843 $ (4,387,347 ) $ 2,064,159 CEDAR FAIR, L.P. CONDENSED CONSOLIDATING BALANCE SHEET DECEMBER 31, 2016 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Co-Issuer Subsidiary (Millennium) Guarantor Subsidiaries Eliminations Total ASSETS Current Assets: Cash and cash equivalents $ — $ — $ 65,563 $ 57,825 $ 353 $ (1,025 ) $ 122,716 Receivables — 1,409 28,019 25,218 551,757 (570,989 ) 35,414 Inventories — — 1,371 20,891 4,014 — 26,276 Other current assets 173 796 2,229 8,369 1,464 (1,761 ) 11,270 173 2,205 97,182 112,303 557,588 (573,775 ) 195,676 Property and Equipment, net — 844 175,358 — 1,363,018 — 1,539,220 Investment in Park 798,076 937,626 200,075 1,145,326 324,282 (3,405,385 ) — Goodwill 674 — 59,381 8,387 111,218 — 179,660 Other Intangibles, net — — 13,255 — 24,582 — 37,837 Deferred Tax Asset — 33,303 — — — (33,303 ) — Other Assets — 2,000 108 1,240 17,440 — 20,788 $ 798,923 $ 975,978 $ 545,359 $ 1,267,256 $ 2,398,128 $ (4,012,463 ) $ 1,973,181 LIABILITIES AND PARTNERS’ EQUITY Current Liabilities: Current maturities of long-term debt $ — $ 572 $ 64 $ 2,139 $ — $ — $ 2,775 Accounts payable 428,396 145,258 740 15,845 2,626 (572,014 ) 20,851 Deferred revenue — — 5,601 55,497 21,667 — 82,765 Accrued interest 4,613 3,207 2,057 109 — — 9,986 Accrued taxes 405 18,653 — 5,950 35,711 (1,761 ) 58,958 Accrued salaries, wages and benefits — 29,227 1,131 — — — 30,358 Self-insurance reserves — 12,490 1,321 11,162 2,090 — 27,063 Other accrued liabilities 2,282 3,018 193 2,464 1,970 — 9,927 435,696 212,425 11,107 93,166 64,064 (573,775 ) 242,683 Deferred Tax Liability — — 12,838 — 125,350 (33,303 ) 104,885 Derivative Liability 10,633 7,088 — — — — 17,721 Other Liabilities — 1,236 — 337 11,589 — 13,162 Long-Term Debt: Term debt — 123,672 13,598 456,958 — — 594,228 Notes 292,075 203,140 444,768 — — — 939,983 292,075 326,812 458,366 456,958 — — 1,534,211 Equity 60,519 428,417 63,048 716,795 2,197,125 (3,405,385 ) 60,519 $ 798,923 $ 975,978 $ 545,359 $ 1,267,256 $ 2,398,128 $ (4,012,463 ) $ 1,973,181 CEDAR FAIR, L.P. CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME For the Year Ended December 31, 2017 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Co-Issuer Subsidiary (Millennium) Guarantor Subsidiaries Eliminations Total Net revenues $ 104,080 $ 317,496 $ 127,929 $ 960,108 $ 395,745 $ (583,391 ) $ 1,321,967 Costs and expenses: Cost of food, merchandise and games revenues — — 11,483 80,942 18,386 — 110,811 Operating expenses — 313,654 44,990 738,719 44,130 (583,391 ) 558,102 Selling, general and administrative 3,007 67,872 10,497 92,527 19,867 — 193,770 Depreciation and amortization — 33 15,654 — 137,535 — 153,222 Loss on impairment / retirement of fixed assets, net — — 656 3,102 8,970 — 12,728 Gain on sale of investment — (1,877 ) — — — — (1,877 ) 3,007 379,682 83,280 915,290 228,888 (583,391 ) 1,026,756 Operating income (loss) 101,073 (62,186 ) 44,649 44,818 166,857 — 295,211 Interest expense, net 23,739 18,837 24,839 39,768 (22,435 ) — 84,748 Net effect of swaps (150 ) 105 — — — — (45 ) Loss on early debt extinguishment 11,773 8,188 205 2,955 — — 23,121 Gain on foreign currency — (25 ) (29,061 ) — — — (29,086 ) Other (income) expense 250 (73,581 ) 3,460 — 69,756 — (115 ) Income from investment in affiliates (160,925 ) (176,698 ) (38,057 ) — (84,398 ) 460,078 — Income before taxes 226,386 160,988 83,263 2,095 203,934 (460,078 ) 216,588 Provision (benefit) for taxes 10,910 60 (1,134 ) 2,095 (10,819 ) — 1,112 Net income $ 215,476 $ 160,928 $ 84,397 $ — $ 214,753 $ (460,078 ) $ 215,476 Other comprehensive income (loss), (net of tax): Cumulative foreign currency translation adjustment (14,849 ) — (14,849 ) — — 14,849 (14,849 ) Unrealized gain on cash flow hedging derivatives 7,975 2,422 — — — (2,422 ) 7,975 Other comprehensive income (loss), (net of tax) (6,874 ) 2,422 (14,849 ) — — 12,427 (6,874 ) Total comprehensive income $ 208,602 $ 163,350 $ 69,548 $ — $ 214,753 $ (447,651 ) $ 208,602 CEDAR FAIR, L.P. CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME For the Year Ended December 31, 2016 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Co-Issuer Subsidiary (Millennium) Guarantor Subsidiaries Eliminations Total Net revenues $ 144,042 $ 320,945 $ 117,962 $ 962,363 $ 378,556 $ (635,147 ) $ 1,288,721 Costs and expenses: Cost of food, merchandise and games revenues — — 9,868 78,984 17,756 — 106,608 Operating expenses — 303,974 42,820 777,841 49,393 (635,147 ) 538,881 Selling, general and administrative 3,029 68,422 10,151 85,170 15,058 — 181,830 Depreciation and amortization — 35 14,816 — 117,025 — 131,876 Loss on impairment / retirement of fixed assets, net — — 159 2,686 9,742 — 12,587 3,029 372,431 77,814 944,681 208,974 (635,147 ) 971,782 Operating income (loss) 141,013 (51,486 ) 40,148 17,682 169,582 — 316,939 Interest expense, net 32,643 24,114 25,403 15,695 (14,169 ) — 83,686 Net effect of swaps (473 ) (724 ) — — — — (1,197 ) (Gain) loss on foreign currency — — (14,660 ) 4 — — (14,656 ) Other (income) expense 250 (83,657 ) 3,925 — 79,482 — — Income from investment in affiliates (80,295 ) (73,132 ) (20,545 ) — (27,628 ) 201,600 — Income before taxes 188,888 81,913 46,025 1,983 131,897 (201,600 ) 249,106 Provision for taxes 11,200 1,621 18,396 1,983 38,218 — 71,418 Net income $ 177,688 $ 80,292 $ 27,629 $ — $ 93,679 $ (201,600 ) $ 177,688 Other comprehensive income (loss), (net of tax): Cumulative foreign currency translation adjustment (3,700 ) — (3,700 ) — — 3,700 (3,700 ) Unrealized gain on cash flow hedging derivatives 3,350 1,060 — — — (1,060 ) 3,350 Other comprehensive income (loss), (net of tax) (350 ) 1,060 (3,700 ) — — 2,640 (350 ) Total comprehensive income $ 177,338 $ 81,352 $ 23,929 $ — $ 93,679 $ (198,960 ) $ 177,338 CEDAR FAIR, L.P. CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME For the Year Ended December 31, 2015 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Co-Issuer Subsidiary (Millennium) Guarantor Subsidiaries Eliminations Total Net revenues $ 145,571 $ 240,817 $ 112,217 $ 904,376 $ 418,394 $ (585,597 ) $ 1,235,778 Costs and expenses: Cost of food, merchandise and games revenues — 372 8,878 77,093 18,484 — 104,827 Operating expenses 1,063 179,139 42,814 733,446 146,761 (585,597 ) 517,626 Selling, general and administrative 3,081 55,551 10,358 77,795 24,705 — 171,490 Depreciation and amortization — 37 14,326 — 111,268 — 125,631 Loss on impairment / retirement of fixed assets, net — — 417 3,389 17,067 — 20,873 4,144 235,099 76,793 891,723 318,285 (585,597 ) 940,447 Operating income 141,427 5,718 35,424 12,653 100,109 — 295,331 Interest expense, net 34,204 28,210 25,381 10,721 (11,731 ) — 86,785 Net effect of swaps (3,820 ) (3,064 ) — — — — (6,884 ) Loss on foreign currency — — 81,016 — — — 81,016 Other (income) expense 750 (18,649 ) 3,883 — 14,016 — — (Income) loss from investment in affiliates (13,523 ) (15,141 ) (20,100 ) — 27,480 21,284 — Income (loss) before taxes 123,816 14,362 (54,756 ) 1,932 70,344 (21,284 ) 134,414 Provision (benefit) for taxes 11,594 840 (27,274 ) 1,932 35,100 — 22,192 Net income (loss) $ 112,222 $ 13,522 $ (27,482 ) $ — $ 35,244 $ (21,284 ) $ 112,222 Other comprehensive income (loss), (net of tax): Cumulative foreign currency translation adjustment 16,655 — 16,655 — — (16,655 ) 16,655 Unrealized loss on cash flow hedging derivatives (2,734 ) (1,021 ) — — — 1,021 (2,734 ) Other comprehensive income (loss), (net of tax) 13,921 (1,021 ) 16,655 — — (15,634 ) 13,921 Total comprehensive income (loss) $ 126,143 $ 12,501 $ (10,827 ) $ — $ 35,244 $ (36,918 ) $ 126,143 CEDAR FAIR, L.P. CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the Year Ended December 31, 2017 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Co-Issuer Subsidiary (Millennium) Guarantor Subsidiaries Eliminations Total NET CASH FROM (FOR) OPERATING ACTIVITIES $ 93,378 $ (10,710 ) $ 40,569 $ 48,979 $ 160,801 $ (1,838 ) $ 331,179 CASH FLOWS FROM (FOR) INVESTING ACTIVITIES Intercompany receivables (payments) receipts — — — — (278,051 ) 278,051 — Proceeds from returns on investments 338,000 15,500 — — 146,500 (500,000 ) — Purchase of identifiable intangible assets — — — (66 ) — — (66 ) Proceeds from sale of preferred equity investment — 3,281 — — — — 3,281 Capital expenditures — (25 ) (10,160 ) (149,448 ) (28,451 ) — (188,084 ) Net cash from (for) investing activities 338,000 18,756 (10,160 ) (149,514 ) (160,002 ) (221,949 ) (184,869 ) CASH FLOWS FROM (FOR) FINANCING ACTIVITIES Intercompany payables (payments) receipts 69,160 208,891 — — — (278,051 ) — Payments for returns of capital — — — (500,000 ) — 500,000 — Term debt borrowings — 131,000 — 619,000 — — 750,000 Note borrowings — — — 500,000 — — 500,000 Term debt payments — (126,619 ) (13,854 ) (477,377 ) — — (617,850 ) Note payments, including amounts paid for early termination (304,014 ) (211,444 ) — — — — (515,458 ) Distributions paid to partners (196,524 ) — — — — 1,768 (194,756 ) Payment of debt issuance costs — (1,326 ) — (18,483 ) — — (19,809 ) Exercise of limited partnership unit options — 65 — — — — 65 Tax effect of units involved in treasury unit transactions — (4,440 ) — — — — (4,440 ) Payments related to tax withholding for equity compensation — (4,173 ) — — — — (4,173 ) Net cash from (for) financing activities (431,378 ) (8,046 ) (13,854 ) 123,140 — 223,717 (106,421 ) EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS — — 3,640 — — — 3,640 CASH AND CASH EQUIVALENTS Net increase for the year — — 20,195 22,605 799 (70 ) 43,529 Balance, beginning of year — — 65,563 57,825 353 (1,025 ) 122,716 Balance, end of year $ — $ — $ 85,758 $ 80,430 $ 1,152 $ (1,095 ) $ 166,245 CEDAR FAIR, L.P. CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the Year Ended December 31, 2016 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Co-Issuer Subsidiary (Millennium) Guarantor Subsidiaries Eliminations Total NET CASH FROM (FOR) OPERATING ACTIVITIES $ 118,833 $ (28,315 ) $ 33,918 $ 189,534 $ 47,728 $ (3,351 ) $ 358,347 CASH FLOWS FOR INVESTING ACTIVITIES Intercompany receivables (payments) receipts — — — — (24,562 ) 24,562 — Purchase of identifiable intangible assets — — (29 ) (74 ) (474 ) — (577 ) Capital expenditures — — (7,863 ) (129,815 ) (22,978 ) — (160,656 ) Net cash for investing activities — — (7,892 ) (129,889 ) (48,014 ) 24,562 (161,233 ) CASH FLOWS FROM (FOR) FINANCING ACTIVITIES Term debt payments — (1,237 ) (138 ) (4,625 ) — — (6,000 ) Intercompany payables (payments) receipts (6,332 ) 30,894 — — — (24,562 ) — Distributions paid to partners (189,508 ) — — — — 2,326 (187,182 ) Tax effect of units involved in treasury unit transactions — (422 ) — — — — (422 ) Payments related to tax withholding for equity compensation — (920 ) — — — — (920 ) Net cash from (for) financing activities (195,840 ) 28,315 (138 ) (4,625 ) — (22,236 ) (194,524 ) EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS — — 569 — — — 569 CASH AND CASH EQUIVALENTS Net increase (decrease) for the year (77,007 ) — 26,457 55,020 (286 ) (1,025 ) 3,159 Balance, beginning of year 77,007 — 39,106 2,805 639 — 119,557 Balance, end of year $ — $ — $ 65,563 $ 57,825 $ 353 $ (1,025 ) $ 122,716 CEDAR FAIR, L.P. CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the Year Ended December 31, 2015 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Co-Issuer Subsidiary (Millennium) Guarantor Subsidiaries Eliminations Total NET CASH FROM (FOR) OPERATING ACTIVITIES $ 89,637 $ (1,120 ) $ 38,579 $ 91,714 $ 129,287 $ (2,147 ) $ 345,950 CASH FLOWS FOR INVESTING ACTIVITIES Intercompany receivables (payments) receipts — — (3,252 ) — (55,294 ) 58,546 — Purchase of preferred equity investment — (2,000 ) — — — — (2,000 ) Capital expenditures — — (7,663 ) (94,443 ) (73,759 ) — (175,865 ) Net cash for investing activities — (2,000 ) (10,915 ) (94,443 ) (129,053 ) 58,546 (177,865 ) CASH FLOWS FROM (FOR) FINANCING ACTIVITIES Intercompany payables (payments) receipts 82,131 8,060 (31,645 ) — — (58,546 ) — Distributions paid to partners (174,761 ) — — — — 2,147 (172,614 ) Tax effect of units involved in treasury unit transactions — (1,589 ) — — — — (1,589 ) Payments related to tax withholding for equity compensation — (3,733 ) — — — — (3,733 ) Net cash from (for) financing activities (92,630 ) 2,738 (31,645 ) — — (56,399 ) (177,936 ) EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS — — (2,432 ) — — — (2,432 ) CASH AND CASH EQUIVALENTS Net increase (decrease) for the year (2,993 ) (382 ) (6,413 ) (2,729 ) 234 — (12,283 ) Balance, beginning of year 80,000 382 45,519 5,534 405 — 131,840 Balance, end of year $ 77,007 $ — $ 39,106 $ 2,805 $ 639 $ — $ 119,557

Summary of Significant Accoun21

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Principles Consolidation	Principles of Consolidation The consolidated financial statements include the accounts of the Partnership and its subsidiaries, all of which are wholly owned. Intercompany transactions and balances are eliminated in consolidation.
Foreign Currency	Foreign Currency The U.S. dollar is the reporting currency for the Partnership and the functional currency for the majority of the Partnership's operations. The financial statements of the Partnership's Canadian subsidiary are measured using the Canadian dollar as its functional currency. Assets and liabilities are translated into U.S. dollars at the appropriate spot rates as of the balance sheet date, while income and expenses are translated at average monthly exchange rates. Translation gains and losses are included as components of accumulated other comprehensive income in partners' equity. Gains or losses from remeasuring foreign currency transactions from the transaction currency to functional currency are included in income.
Segment Reporting	Segment Reporting Each of the Partnership's parks operates autonomously, and management reviews operating results, evaluates performance and makes operating decisions, including the allocation of resources, on a property-by-property basis. In addition to reviewing and evaluating performance of the business at the individual park level, the structure of the Partnership's management incentive compensation systems are centered around the operating results of each park as an integrated operating unit. Therefore, each park represents a separate operating segment of the Partnership's business. Although the Partnership manages its parks with a high degree of autonomy, each park offers and markets a similar collection of products and services to similar customers. In addition, the parks all have similar economic characteristics, in that they all show similar long-term growth trends in key industry metrics such as attendance, in-park per capita spending, net revenue, operating costs and operating profit. Therefore, the Partnership operates within a single reportable segment of amusement/water parks with accompanying resort facilities.
Estimates	Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during each period. Actual results could differ from those estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents The Partnership considers all highly liquid instruments purchased with an original maturity of three months or less to be cash equivalents.
Inventories	Inventories The Partnership's inventories primarily consist of purchased products, such as merchandise and food, for sale to its customers. Inventories are stated at the lower of cost or market using the first-in, first-out (FIFO) or average cost methods of accounting at the park level.
Property and Equipment	Property and Equipment Property and equipment are recorded at cost. Expenditures made to maintain such assets in their original operating condition are expensed as incurred, and improvements and upgrades are generally capitalized. Depreciation is computed on a straight-line basis over the estimated useful lives of the assets. Depreciation expense totaled $152.5 million for the year ended December 31, 2017 , $131.2 million for 2016 , and $125.5 million for 2015 . The estimated useful lives of the assets are as follows: Land improvements Approximately 25 years Buildings 25 years - 40 years Rides Approximately 20 years Equipment 3 years - 10 years
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 360 - Property, Plant, and Equipment requires that long-lived assets be reviewed for impairment upon the occurrence of events or changes in circumstances that would indicate that the carrying value of the assets may not be recoverable. An impairment loss may be recognized when estimated undiscounted future cash flows expected to result from the use of the asset, including disposition, are less than the carrying value of the asset. The measurement of the impairment loss to be recognized is based on the difference between the fair value and the carrying amounts of the assets. Fair value is generally determined based on a discounted cash flow analysis. In order to determine if an asset has been impaired, assets are grouped and tested at the lowest level for which identifiable, independent cash flows are available.
Goodwill	Goodwill FASB ASC 350 - Intangibles - Goodwill and Other requires that goodwill be tested for impairment. Goodwill is reviewed annually for impairment, or whenever events or changes in circumstances indicate that the carrying value may not be recoverable. All of the Partnership's goodwill is allocated to its reporting units and goodwill impairment tests are performed at the reporting unit level. The Partnership performed its annual goodwill impairment test as of the first days of the fourth quarter for 2017 and 2016, respectively, and concluded there was no impairment of the carrying value of goodwill in either period. A significant amount of judgment is involved in determining if an indicator of impairment has occurred. Such indicators may include, among others: a significant decline in expected future cash flows; a sustained, significant decline in equity price and market capitalization; a significant adverse change in legal factors or in the business climate; unanticipated competition; the testing for recoverability of a significant asset group within a reporting unit; and slower growth rates. Any adverse change in these factors could have a significant impact on the recoverability of these assets and could have a material impact on our consolidated financial statements. The Partnership elected to adopt FASB Accounting Standards Update No. 2017-04, Simplifying the Test for Goodwill Impairment ("ASU 2017-04"), for its 2017 annual impairment test. ASU 2017-04 eliminates step two from the goodwill impairment test. Instead, an entity recognizes an impairment charge for the amount by which a reporting unit's carrying amount exceeds its fair value, not to exceed the carrying amount of goodwill. The fair value of a reporting unit is established using a combination of an income (discounted cash flow) approach and market approach. The income approach uses a reporting unit's projection of estimated operating results and cash flows that is discounted using a weighted-average cost of capital that reflects current market conditions. The projection uses management's best estimates of economic and market conditions over the projected period including growth rates in revenues and costs, estimates of future expected changes in operating margins and cash expenditures. Other significant estimates and assumptions include terminal value growth rates, future estimates of capital expenditures and changes in future working capital requirements. A market approach estimates fair value by applying cash flow multiples to the reporting unit's operating performance. The multiples are derived from comparable publicly traded companies with similar operating and investment characteristics of the reporting units.
Other Intangible Assets	Other Intangible Assets The Partnership's other intangible assets consist primarily of trade-names and license and franchise agreements. The Partnership assesses the indefinite-lived trade-names for impairment separately from goodwill. After considering the expected use of the trade-names and reviewing any legal, regulatory, contractual, obsolescence, demand, competitive or other economic factors that could limit the useful lives of the trade-names, in accordance with FASB ASC 350, the Partnership determined that the trade-names had indefinite lives. Pursuant to FASB ASC 350, indefinite-lived intangible assets are reviewed, along with goodwill, annually for impairment or more frequently if impairment indicators arise. A relief-from-royalty model is used to determine whether the fair value of trade-names exceed their carrying amounts. The fair value of the trade-names is determined as the present value of fees avoided by owning the respective trade-name. The Partnership performed its annual impairment test as of the first days of the fourth quarter for 2017 and 2016, respectively, and concluded there was no impairment of the carrying value of these assets in either period. The Partnership's license and franchise agreements are amortized over the life of the agreement, generally ranging from four to twenty years.
Self Insurance Reserves	Self-Insurance Reserves Reserves are recorded for the estimated amounts of guest and employee claims and expenses incurred each period. Reserves are established for both identified claims and incurred but not reported (IBNR) claims. Such amounts are accrued for when claim amounts become probable and estimable. Reserves for identified claims are based upon the Partnership's own historical claims experience and third-party estimates of settlement costs. Reserves for IBNR claims, which are not material to our consolidated financial statements, are based upon the Partnership's own claims data history. All reserves are periodically reviewed for changes in facts and circumstances, and adjustments are made as necessary.
Derivative Financial Instruments	Derivative Financial Instruments The Partnership is exposed to market risks, primarily resulting from changes in interest rates and currency exchange rates. To manage these risks, it may enter into derivative transactions pursuant to its overall financial risk management program. The Partnership does not use derivative financial instruments for trading purposes. The Partnership accounts for the use of derivative financial instruments according to FASB ASC 815 - Derivatives and Hedging. For derivative instruments that hedge the exposure of variability in short-term rates, designated as cash flow hedges, the effective portion of the change in fair value of the derivative instrument is reported as a component of "Other comprehensive income (loss)" and reclassified into earnings in the period during which the hedged transaction affects earnings. Any ineffectiveness is recognized immediately in income. Derivative financial instruments used in hedging transactions are assessed both at inception and quarterly thereafter to ensure they are effective in offsetting changes in either the fair value or cash flows of the related underlying exposures. Instruments that do not qualify for hedge accounting or were de-designated are prospectively adjusted to fair value each reporting period through "Net effect of swaps".
Revenue Recognition	Revenue Recognition Revenues on multi-use products are recognized over the estimated number of uses expected for each type of product and are adjusted periodically during the operating season prior to the ticket or product expiration, which occurs no later than the close of the operating season. Other revenues are recognized on a daily basis based on actual guest spending at our facilities, or over the park operating season in the case of certain marina revenues and certain sponsorship revenues. Admission revenues include amounts paid to gain admission into the Partnership's parks, including parking fees. Revenues related to extra-charge attractions, including premium benefit offerings like front-of-line products, and on-line advanced purchase transaction fees charged to customers are included in Accommodations, extra-charge products and other revenue.
Advertising Costs	Advertising Costs The Partnership expenses all costs associated with its advertising, promotion and marketing programs as incurred, or for certain costs, over each park's operating season.
Equity-Based Compensation	Equity-Based Compensation The Partnership accounts for equity-based compensation in accordance with FASB ASC 718 - Compensation - Stock Compensation which requires measurement of compensation cost for all equity-based awards at fair value on the date of grant and recognition of compensation over the service period for awards expected to vest. The Partnership uses a binomial option-pricing model for all grant date estimations of fair value.
Income Tax	Income Taxes The Partnership's legal entity structure includes both partnerships and corporate subsidiaries. As a publicly traded partnership, the Partnership is subject to an entity-level tax (the "PTP tax"). Accordingly, the Partnership itself is not subject to corporate income taxes; rather, the Partnership's tax attributes (except those of the corporate subsidiaries) are included in the tax returns of its partners. The Partnership's corporate subsidiaries are subject to entity-level income taxes. Neither the Partnership's financial reporting income, nor the cash distributions to unitholders, can be used as a substitute for the detailed tax calculations that the Partnership must perform annually for its partners. Net income from the Partnership is not treated as passive income for federal income tax purposes. As a result, partners subject to the passive activity loss rules are not permitted to offset income from the Partnership with passive losses from other sources. The Partnership's corporate subsidiaries account for income taxes under the asset and liability method. Accordingly, deferred tax assets and liabilities are recognized for the future book and tax consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are determined using enacted tax rates expected to apply in the year in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax law is recognized in income at the time of enactment of such change in tax law. Any interest or penalties due for payment of income taxes are included in the provision for income taxes. The Partnership's total Provision for taxes includes PTP taxes owed (see Note 9 to the Consolidated Financial Statements).
Earnings Per Unit	Earnings Per Unit For purposes of calculating the basic and diluted earnings per limited partner unit, no adjustments have been made to the reported amounts of net income.
Adopted and New Accounting Pronouncements	Adopted Accounting Pronouncements In March 2016, the FASB issued Accounting Standards Update No. 2016-09, Improvements to Employee Share-Based Payment Accounting ("ASU 2016-09"). The amendments in ASU 2016-09 were meant to simplify the accounting for share-based payment transactions, specifically the accounting for income taxes, award classification, cash flow presentation, and accounting for forfeitures. ASU 2016-09 is effective for annual and interim periods beginning after December 15, 2016. The Partnership adopted this guidance in the first quarter of 2017. The impact of the guidance included: (1) prospective recognition of excess tax benefits and tax deficiencies as income tax expense (as opposed to the previous recognition in additional paid-in-capital), approximately $1.4 million of excess tax benefits were recognized in provision for taxes for the year ended December 31, 2017 ; (2) prospective exclusion of future excess tax benefits and deficiencies in the calculation of diluted shares, which had an immaterial impact on net income per limited partner unit for the year ended December 31, 2017 ; (3) prospective classification of excess tax benefits as an operating activity within the statement of cash flows (as opposed to the previous classification as a financing activity), approximately $1.4 million of excess tax benefits were classified as an operating activity for the year ended December 31, 2017 ; (4) the formal accounting policy election to recognize forfeitures as they occur (as opposed to estimating a forfeiture accrual), which did not have a material impact on the Partnership's financial statements; and (5) retrospective classification of employee taxes paid when an employer withholds shares for tax withholding purposes as a financing activity within the statement of cash flows (as opposed to the previous classification as an operating activity), approximately $0.9 million was reclassified for the year ended December 31, 2016 and $3.7 million for the year ended December 31, 2015 . In January 2017, the FASB issued Accounting Standards Update No. 2017-04, Simplifying the Test for Goodwill Impairment ("ASU 2017-04"). ASU 2017-04 eliminates step two from the goodwill impairment test. Instead, an entity recognizes an impairment charge for the amount by which a reporting unit's carrying amount exceeds its fair value, not to exceed the carrying amount of goodwill. ASU 2017-04 is effective for annual and any interim impairment tests for periods beginning after December 15, 2019 on a prospective basis. Early adoption is permitted for annual and any interim impairment tests occurring after January 1, 2017. The Partnership adopted the standard for its 2017 annual impairment test. The adoption of the standard did not have a material effect on the consolidated financial statements (see discussion above and Note 4). New Accounting Pronouncements In May 2014, the FASB issued Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers ("ASU 2014-09"). The ASU provides for a single, principles-based model for revenue recognition that replaces the existing revenue recognition guidance. ASU 2014-09 is effective for annual and interim periods beginning after December 15, 2017 and will replace most existing revenue recognition guidance under U.S. GAAP when it becomes effective. It permits the use of either a retrospective or modified retrospective transition method, and early adoption is permitted only as of an annual reporting period beginning after December 15, 2016, including interim reporting periods within that reporting period. The Partnership has adopted this standard in the first quarter of 2018 using the modified retrospective method. The primary impact of the adoption on the consolidated financial statements will be the additional required disclosures around revenue recognition in the notes to the consolidated financial statements. The standard did not have a material effect on the consolidated financial statements. In February 2016, the FASB issued Accounting Standards Update No. 2016-02, Leases ("ASU 2016-02"). The ASU requires the recognition of lease assets and lease liabilities within the balance sheet by lessees for operating leases, as well as requires additional disclosures in the consolidated financial statements regarding the amount, timing, and uncertainty of cash flows arising from leases. The ASU does not significantly change the recognition, measurement, and presentation of expenses and cash flows arising from a lease by a lessee, nor does the ASU change the accounting applied by a lessor. ASU 2016-02 is effective for annual and interim periods beginning after December 15, 2018. This ASU requires a modified retrospective method and applies to the earliest period presented in the financial statements. The Partnership expects to adopt this standard in the first quarter of 2019. While the Partnership is still in the process of evaluating the effect this standard will have on the consolidated financial statements and related disclosures, the Partnership anticipates recognizing a right-of-use asset and corresponding lease liability on the consolidated balance sheet for the Santa Clara land lease, as well as other operating leases, upon adoption.

Summary of Significant Accoun22

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Schedule of Foreign Currency Gains and Losses	Foreign currency (gains) losses for the periods presented were as follows: Years Ended December 31, (In thousands) 2017 2016 2015 (Gain) loss on foreign currency related to re-measurement of U.S. dollar denominated debt held in Canada $ (30,912 ) $ (14,771 ) $ 81,608 (Gain) loss on other transactions $ 1,826 $ 115 $ (592 ) (Gain) loss on foreign currency $ (29,086 ) $ (14,656 ) $ 81,016
Property, Plant and Equipment. Weighted Average Useful Lives	The estimated useful lives of the assets are as follows: Land improvements Approximately 25 years Buildings 25 years - 40 years Rides Approximately 20 years Equipment 3 years - 10 years
Schedule of Weighted Average Number of Units	The unit amounts used in calculating the basic and diluted earnings per limited partner unit for the years ended December 31, 2017 , 2016 and 2015 are as follows: Years Ended December 31, 2017 2016 2015 (In thousands, except per unit amounts) Basic weighted average units outstanding 56,061 55,933 55,745 Effect of dilutive units: Deferred units (Note 7) 42 31 23 Performance units (Note 7) 188 181 72 Restricted units (Note 7) 324 288 358 Unit options (Note 7) 185 129 141 Phantom units (Note 7) — — 23 Diluted weighted average units outstanding 56,800 56,562 56,362 Net income per unit - basic $ 3.84 $ 3.18 $ 2.01 Net income per unit - diluted $ 3.79 $ 3.14 $ 1.99

Goodwill and Other Intangible23

Goodwill and Other Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Summary of changes in Partnership's carrying value of goodwill	A summary of changes in the Partnership's carrying value of goodwill for the years ended December 31, 2017 and December 31, 2016 is as follows: (In thousands) Goodwill (gross) Accumulated Impairment Losses Goodwill (net) Balance at December 31, 2015 $ 290,679 $ (79,868 ) $ 210,811 Deferred income tax adjustment related to Canadian disregarded entity (1) (33,945 ) — (33,945 ) Foreign currency exchange translation 2,794 — 2,794 Balance at December 31, 2016 259,528 (79,868 ) 179,660 Foreign currency exchange translation 4,170 — 4,170 Balance at December 31, 2017 $ 263,698 $ (79,868 ) $ 183,830 (1) See Note 9 to the Consolidated Financial Statements.
Partnership's other intangible assets	As of December 31, 2017 and December 31, 2016 , the Partnership's other intangible assets consisted of the following: (In thousands) Weighted Average Amortization Period Gross Carrying Amount Accumulated Amortization Net Carrying Value December 31, 2017 Other intangible assets: Trade names — $ 36,531 $ — $ 36,531 License / franchise agreements 5.9 years 3,360 (1,827 ) 1,533 Total other intangible assets $ 39,891 $ (1,827 ) $ 38,064 December 31, 2016 Other intangible assets: Trade names — $ 35,603 $ — $ 35,603 License / franchise agreements 5.4 years 3,326 (1,092 ) 2,234 Total other intangible assets $ 38,929 $ (1,092 ) $ 37,837

Long-Term Debt (Tables)

Long-Term Debt (Tables)	12 Months Ended
	Dec. 31, 2017
Debt Disclosure [Abstract]
Schedule of Long-term Debt Instruments	Long-term debt as of December 31, 2017 and December 31, 2016 consisted of the following: December 31, 2017 December 31, 2016 (In thousands) Term debt (1) April 2017 U.S. term loan averaging 3.43% (due 2017-2024) $ 735,000 $ — March 2013 U.S. term loan averaging 3.25% (due 2013-2020) — 602,850 Notes April 2017 U.S. fixed rate notes at 5.375% (due 2027) 500,000 — June 2014 U.S. fixed rate notes at 5.375% (due 2024) 450,000 450,000 March 2013 U.S. fixed rate notes at 5.25% (due 2021) — 500,000 1,685,000 1,552,850 Less current portion — (2,775 ) 1,685,000 1,550,075 Less debt issuance costs (24,485 ) (15,864 ) $ 1,660,515 $ 1,534,211 (1) The average interest rates are calculated over the life of the instrument and do not reflect the effect of interest rate swap agreements (see Note 6 to the Consolidated Financial Statements).
Schedule of Maturities of Long-term Debt	The term loan amortizes at $7.5 million annually. The minimum maturities of term debt under the 2017 Credit Agreement are as follows: (In thousands) 2018 2019 2020 2021 2022 2023 & Beyond Total April 2017 U.S. term loan averaging 3.43% (due 2017-2024) $ — $ 5,625 $ 7,500 $ 7,500 $ 7,500 $ 706,875 $ 735,000

Derivative Financial Instrume25

Derivative Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2017
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Fair value of derivative instruments in Condensed Consolidated Balance Sheet	The fair market value of the Partnership's swap portfolio was recorded within "Derivative Liability" on the consolidated balance sheets as of December 31, 2017 and December 31, 2016 as follows: (In thousands) December 31, 2017 December 31, 2016 Derivatives not designated as hedging instruments: Interest rate swaps $ (8,722 ) $ (17,721 )
Effects of derivative instruments on income (loss) and other comprehensive income (loss)	The following table summarizes the effect of derivative instruments on income and other comprehensive income for the years ended December 31, 2017 and December 31, 2016 : (In thousands) Amount of Gain (Loss) Amount and Location of Gain (Loss) Amount and Location of Gain (Loss) Recognized in Income on Derivatives Designated Derivatives Year ended 12/31/17 Year ended 12/31/16 Designated Derivatives Year ended 12/31/17 Year ended 12/31/16 Derivatives Not Designated Year ended 12/31/17 Year ended 12/31/16 Interest rate swaps $ — $ (4,671 ) Interest Expense $ — $ (851 ) Net effect of swaps $ 9,504 $ 9,868

Partners' Equity (Tables)

Partners' Equity (Tables)	12 Months Ended
	Dec. 31, 2017
Partners' Capital Notes [Abstract]
Share-based Compensation, Activity	Equity-based compensation expense recognized in the consolidated statements of operations and comprehensive income within "Selling, General and Administrative Expense" for the applicable periods was as follows: Years Ended December 31, (In thousands) 2017 2016 2015 Awards Payable in Cash or Equity Phantom units $ — $ — $ 788 Performance units 507 4,586 8,041 Deferred units 627 993 794 Awards Payable in Equity Performance units 8,822 7,519 3,677 Restricted units 4,612 3,856 4,075 Unit Options — 5 580 Total equity-based compensation expense $ 14,568 $ 16,959 $ 17,955
Schedule of Share-based Compensation, Stock Options, Activity	Deferred Units (In thousands, except per unit amounts) Number of Units Weighted Average Grant Date Fair Value Per Unit Outstanding deferred units at December 31, 2016 35 $ 53.51 Granted (1) 9 $ 62.71 Forfeited — — Vested — — Outstanding deferred units at December 31, 2017 44 $ 55.41 (1) Includes 2 distribution-equivalent units A summary of unit option activity and vested unit options outstanding for the years ended December 31, 2017 and December 31, 2016 is as follows: 2017 2016 (In thousands, except per unit amounts) Unit Options Weighted Average Exercise Price Unit Options Weighted Average Exercise Price Outstanding, beginning of year 400 $ 34.42 507 $ 34.50 Exercised (20 ) 31.85 (107 ) 34.80 Forfeited (6 ) 35.05 — — Outstanding, end of year 374 $ 34.55 400 $ 34.42 Options exercisable, end of year 374 $ 34.55 400 $ 34.42 Weighted Average Remaining Contractual Life 4.9 years Aggregate intrinsic value $ 11,373 Performance Units (In thousands, except per unit amounts) Number of Units Weighted Average Grant Date Fair Value Per Unit Unvested performance units at December 31, 2016 488 $ 55.32 Granted (1) 112 $ 61.79 Forfeited (6 ) $ 56.78 Vested (62 ) $ 50.95 Unvested performance units at December 31, 2017 532 $ 57.18 (1) Includes 20 forfeitable distribution-equivalent units
Schedule of Nonvested Restricted Stock Units Activity	Restricted Units (In thousands, except per unit amounts) Number of Units Weighted Average Grant Date Fair Value Per Unit Unvested restricted units at December 31, 2016 225 $ 57.09 Granted 98 $ 63.12 Forfeited (3 ) $ 57.53 Vested (68 ) $ 55.93 Unvested restricted units at December 31, 2017 252 $ 59.75

Deferred Tax Assets and Liabili

Deferred Tax Assets and Liabilities (Tables)	12 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Schedule of Income before Income Tax, Domestic and Foreign	Significant components of income before taxes for the years ended December 31, 2017 , 2016 and 2015 were as follows: (In thousands) 2017 2016 2015 Domestic $ 171,382 $ 223,626 $ 209,268 Foreign 45,206 25,480 (74,854 ) Total income before taxes $ 216,588 $ 249,106 $ 134,414
Schedule of Components of Income Tax Expense (Benefit)	The provision (benefit) for income taxes was comprised of the following for the years ended December 31, 2017 , 2016 and 2015 : (In thousands) 2017 2016 2015 Income taxes: Current federal $ 18,640 $ 40,440 $ 22,232 Current state and local 4,631 5,729 3,767 Current foreign 2,501 3,188 530 Total current 25,772 49,357 26,529 Deferred federal, state and local (41,133 ) 5,766 4,842 Deferred foreign 5,363 4,896 (20,898 ) Total deferred (35,770 ) 10,662 (16,056 ) Total provision (benefit) for income taxes $ (9,998 ) $ 60,019 $ 10,473
Schedule of Effective Income Tax Rate Reconciliation	The sources and tax effects of the differences were as follows: (In thousands) 2017 2016 2015 Income tax provision based on the U.S. federal statutory tax rate $ 75,806 $ 87,187 $ 47,045 Partnership income not includible in corporate income (23,644 ) (38,702 ) (39,279 ) State and local taxes, net of federal income tax benefit 4,878 6,323 3,504 Valuation allowance (119 ) (1,473 ) — Tax credits (1,063 ) (1,066 ) (1,253 ) Change in U.S. tax law (54,171 ) 7,366 — Foreign currency translation (gains) losses (10,756 ) — — Nondeductible expenses and other (929 ) 384 456 Total provision (benefit) for income taxes $ (9,998 ) $ 60,019 $ 10,473
Schedule of Deferred Tax Assets and Liabilities	Significant components of deferred tax assets and liabilities as of December 31, 2017 and December 31, 2016 were as follows: (In thousands) 2017 2016 Deferred tax assets: Compensation $ 9,022 $ 15,716 Accrued expenses 4,647 6,875 Foreign tax credits 8,654 7,679 Tax attribute carryforwards 2,016 1,987 Derivatives 938 2,698 Foreign currency 5,443 10,414 Deferred revenue 2,653 4,455 Deferred tax assets 33,373 49,824 Valuation allowance (4,088 ) (4,207 ) Net deferred tax assets 29,285 45,617 Deferred tax liabilities: Property (91,730 ) (136,831 ) Intangibles (12,353 ) (13,671 ) Deferred tax liabilities (104,083 ) (150,502 ) Net deferred tax liability $ (74,798 ) $ (104,885 )
Summary of Income Tax Contingencies	The following is a reconciliation of beginning and ending unrecognized tax benefits: (In thousands) Unrecognized Tax Benefits Balance at December 31, 2015 $ 1,100 Increase from 2016 tax positions — Increase from 2015 tax positions 100 Decrease from settlements with taxing authority — Decrease from expiration of statute of limitations (300 ) Balance at December 31, 2016 900 Increase from 2017 tax positions — Increase from 2016 tax positions 100 Decrease from settlements with taxing authority — Decrease from expiration of statute of limitations (300 ) Balance at December 31, 2017 $ 700

Operating Lease Commitments a28

Operating Lease Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2017
Operating Lease Commitments and Contingencies [Abstract]
Schedule of Future Minimum Rental Payments for Operating Leases	Future minimum lease payments under non-cancelable operating leases as of December 31, 2017 are as follows: (In thousands) Future Minimum Lease Payments Year: 2018 $ 8,720 2019 7,592 2020 6,527 2021 5,937 2022 5,684 Thereafter 91,321 Total $ 125,781

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2017
Fair Value Disclosures [Abstract]
Assets and liabilities measured at fair value on recurring basis	The table below presents the balances of assets and liabilities measured at fair value as of December 31, 2017 and December 31, 2016 on a recurring basis as well as the fair values of other financial instruments: (In thousands) December 31, 2017 December 31, 2016 Consolidated Balance Sheet Level Fair Value Hierarchy Level Carrying Value Fair Carrying Value Fair Financial assets (liabilities) measured on a recurring basis: Short-term investments Other current assets Level 1 $ 736 $ 736 — — Interest rate swap agreements not designated as cash flow hedges Derivative Liability Level 2 $ (8,722 ) $ (8,722 ) $ (17,721 ) $ (17,721 ) Other financial assets (liabilities): March 2013 term debt Long-Term Debt (1) Level 2 — — $ (600,075 ) $ (603,075 ) April 2017 term debt Long-Term Debt (1) Level 2 $ (735,000 ) $ (742,350 ) — — March 2013 notes Long-Term Debt (1) Level 1 — — $ (500,000 ) $ (510,000 ) June 2014 notes Long-Term Debt (1) Level 1 $ (450,000 ) $ (469,125 ) $ (450,000 ) $ (462,375 ) April 2017 notes Long-Term Debt (1) Level 2 $ (500,000 ) $ (525,000 ) — — (1) Carrying values of long-term debt balances are before reductions of debt issuance costs of $24.5 million and $15.9 million as of December 31, 2017 and December 31, 2016 , respectively.

Changes in Accumulated Other 30

Changes in Accumulated Other Comprehensive Income (Tables)	12 Months Ended
	Dec. 31, 2017
Equity [Abstract]
Schedule of Accumulated Other Comprehensive Income (Loss)	The following tables reflect the changes in AOCI related to limited partners' equity for the years ended December 31, 2017 and December 31, 2016 : Changes in Accumulated Other Comprehensive Income by Component (1) (In thousands) Gains and Losses on Cash Flow Hedges Foreign Currency Translation Total Balance at December 31, 2016 $ (15,950 ) $ 18,891 $ 2,941 Other comprehensive income (loss) before reclassifications, net of tax ($4,330) — (14,849 ) (14,849 ) Amounts reclassified from accumulated other comprehensive income, net of tax ($1,484) (2) 7,975 — 7,975 Net other comprehensive income (loss) 7,975 (14,849 ) (6,874 ) Balance at December 31, 2017 $ (7,975 ) $ 4,042 $ (3,933 ) (1) All amounts are net of tax. Amounts in parentheses indicate debits. (2) See Reclassifications Out of Accumulated Other Comprehensive Income table below for reclassification details. Changes in Accumulated Other Comprehensive Income by Component (1) (In thousands) Gains and Losses on Cash Flow Hedges Foreign Currency Translation Total Balance at December 31, 2015 $ (19,300 ) $ 22,591 $ 3,291 Other comprehensive income (loss) before reclassifications, net of tax $711 and $2,127 (3,960 ) (3,700 ) (7,660 ) Amounts reclassified from accumulated other comprehensive income, net of tax ($1,361) (2) 7,310 — 7,310 Net other comprehensive income (loss) 3,350 (3,700 ) (350 ) Balance at December 31, 2016 $ (15,950 ) $ 18,891 $ 2,941 (1) All amounts are net of tax. Amounts in parentheses indicate debits. (2) See Reclassifications Out of Accumulated Other Comprehensive Income table below for reclassification details.
Reclassification out of Accumulated Other Comprehensive Income	Reclassifications Out of Accumulated Other Comprehensive Income Details about Accumulated Other Comprehensive Income Components Amount Reclassified from Accumulated Other Comprehensive Income Affected Line Item in the Statement Where Net Income is Presented (In thousands) Year ended 12/31/2017 Year ended 12/31/2016 Interest rate contracts $ 9,459 $ 8,671 Net effect of swaps Provision for taxes (1,484 ) (1,361 ) Provision for taxes Losses on cash flow hedges $ 7,975 $ 7,310 Net of tax

Consolidating Financial Infor31

Consolidating Financial Information of Guarantors and Issuers (Tables)	12 Months Ended
	Dec. 31, 2017
Condensed Consolidated Financial Information [Abstract]
Condensed Consolidating Balance Sheet	CEDAR FAIR, L.P. CONDENSED CONSOLIDATING BALANCE SHEET DECEMBER 31, 2017 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total ASSETS Current Assets: Cash and cash equivalents $ — $ — $ 85,758 $ 81,582 $ (1,095 ) $ 166,245 Receivables — 1,184 15,574 857,205 (836,241 ) 37,722 Inventories — — 1,891 27,828 — 29,719 Other current assets 164 28,297 3,454 10,983 (29,601 ) 13,297 164 29,481 106,677 977,598 (866,937 ) 246,983 Property and Equipment, net — 835 181,673 1,403,264 — 1,585,772 Investment in Park 588,684 1,045,640 238,132 234,238 (2,106,694 ) — Goodwill 674 — 63,551 119,605 — 183,830 Other Intangibles, net — — 14,177 23,887 — 38,064 Deferred Tax Asset — 20,956 — — (20,956 ) — Other Assets — — 40 9,470 — 9,510 $ 589,522 $ 1,096,912 $ 604,250 $ 2,768,062 $ (2,994,587 ) $ 2,064,159 LIABILITIES AND PARTNERS’ EQUITY Current Liabilities: Accounts payable $ 497,558 $ 344,410 $ 1,379 $ 18,610 $ (837,336 ) $ 24,621 Deferred revenue — — 6,237 79,894 — 86,131 Accrued interest 27 18 2,055 6,024 — 8,124 Accrued taxes 352 — — 73,224 (29,601 ) 43,975 Accrued salaries, wages and benefits — 17,498 1,242 — — 18,740 Self-insurance reserves — 10,947 1,618 12,542 — 25,107 Other accrued liabilities 3,406 5,094 157 10,139 — 18,796 501,343 377,967 12,688 200,433 (866,937 ) 225,494 Deferred Tax Liability — — 13,809 81,945 (20,956 ) 74,798 Derivative Liability 5,233 3,489 — — — 8,722 Other Liabilities — 873 — 10,811 — 11,684 Long-Term Debt: Term debt — 127,437 — 596,351 — 723,788 Notes — — 445,156 491,571 — 936,727 — 127,437 445,156 1,087,922 — 1,660,515 Equity 82,946 587,146 132,597 1,386,951 (2,106,694 ) 82,946 $ 589,522 $ 1,096,912 $ 604,250 $ 2,768,062 $ (2,994,587 ) $ 2,064,159 CEDAR FAIR, L.P. CONDENSED CONSOLIDATING BALANCE SHEET DECEMBER 31, 2016 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total ASSETS Current Assets: Cash and cash equivalents $ — $ — $ 65,563 $ 58,178 $ (1,025 ) $ 122,716 Receivables — 1,409 28,019 576,975 (570,989 ) 35,414 Inventories — — 1,371 24,905 — 26,276 Other current assets 173 796 2,229 9,833 (1,761 ) 11,270 173 2,205 97,182 669,891 (573,775 ) 195,676 Property and Equipment, net — 844 175,358 1,363,018 — 1,539,220 Investment in Park 798,076 937,626 200,075 324,282 (2,260,059 ) — Goodwill 674 — 59,381 119,605 — 179,660 Other Intangibles, net — — 13,255 24,582 — 37,837 Deferred Tax Asset — 33,303 — — (33,303 ) — Other Assets — 2,000 108 18,680 — 20,788 $ 798,923 $ 975,978 $ 545,359 $ 2,520,058 $ (2,867,137 ) $ 1,973,181 LIABILITIES AND PARTNERS’ EQUITY Current Liabilities: Current maturities of long-term debt $ — $ 572 $ 64 $ 2,139 $ — $ 2,775 Accounts payable 428,396 145,258 740 18,471 (572,014 ) 20,851 Deferred revenue — — 5,601 77,164 — 82,765 Accrued interest 4,613 3,207 2,057 109 — 9,986 Accrued taxes 405 18,653 — 41,661 (1,761 ) 58,958 Accrued salaries, wages and benefits — 29,227 1,131 — — 30,358 Self-insurance reserves — 12,490 1,321 13,252 — 27,063 Other accrued liabilities 2,282 3,018 193 4,434 — 9,927 435,696 212,425 11,107 157,230 (573,775 ) 242,683 Deferred Tax Liability — — 12,838 125,350 (33,303 ) 104,885 Derivative Liability 10,633 7,088 — — — 17,721 Other Liabilities — 1,236 — 11,926 — 13,162 Long-Term Debt: Term debt — 123,672 13,598 456,958 — 594,228 Notes 292,075 203,140 444,768 — — 939,983 292,075 326,812 458,366 456,958 — 1,534,211 Equity 60,519 428,417 63,048 1,768,594 (2,260,059 ) 60,519 $ 798,923 $ 975,978 $ 545,359 $ 2,520,058 $ (2,867,137 ) $ 1,973,181 CEDAR FAIR, L.P. CONDENSED CONSOLIDATING BALANCE SHEET DECEMBER 31, 2017 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Co-Issuer Subsidiary (Millennium) Guarantor Subsidiaries Eliminations Total ASSETS Current Assets: Cash and cash equivalents $ — $ — $ 85,758 $ 80,430 $ 1,152 $ (1,095 ) $ 166,245 Receivables — 1,184 15,574 26,130 831,075 (836,241 ) 37,722 Inventories — — 1,891 22,528 5,300 — 29,719 Other current assets 164 28,297 3,454 9,341 1,642 (29,601 ) 13,297 164 29,481 106,677 138,429 839,169 (866,937 ) 246,983 Property and Equipment, net — 835 181,673 — 1,403,264 — 1,585,772 Investment in Park 588,684 1,045,640 238,132 1,392,761 234,237 (3,499,454 ) — Goodwill 674 — 63,551 8,387 111,218 — 183,830 Other Intangibles, net — — 14,177 — 23,887 — 38,064 Deferred Tax Asset — 20,956 — — — (20,956 ) — Other Assets — — 40 402 9,068 — 9,510 $ 589,522 $ 1,096,912 $ 604,250 $ 1,539,979 $ 2,620,843 $ (4,387,347 ) $ 2,064,159 LIABILITIES AND PARTNERS’ EQUITY Current Liabilities: Accounts payable $ 497,558 $ 344,410 $ 1,379 $ 13,572 $ 5,038 $ (837,336 ) $ 24,621 Deferred revenue — — 6,237 59,307 20,587 — 86,131 Accrued interest 27 18 2,055 6,024 — — 8,124 Accrued taxes 352 — — 6,176 67,048 (29,601 ) 43,975 Accrued salaries, wages and benefits — 17,498 1,242 — — — 18,740 Self-insurance reserves — 10,947 1,618 10,156 2,386 — 25,107 Other accrued liabilities 3,406 5,094 157 5,649 4,490 — 18,796 501,343 377,967 12,688 100,884 99,549 (866,937 ) 225,494 Deferred Tax Liability — — 13,809 — 81,945 (20,956 ) 74,798 Derivative Liability 5,233 3,489 — — — — 8,722 Other Liabilities — 873 — 120 10,691 — 11,684 Long-Term Debt: Term debt — 127,437 — 596,351 — — 723,788 Notes — — 445,156 491,571 — — 936,727 — 127,437 445,156 1,087,922 — — 1,660,515 Equity 82,946 587,146 132,597 351,053 2,428,658 (3,499,454 ) 82,946 $ 589,522 $ 1,096,912 $ 604,250 $ 1,539,979 $ 2,620,843 $ (4,387,347 ) $ 2,064,159 CEDAR FAIR, L.P. CONDENSED CONSOLIDATING BALANCE SHEET DECEMBER 31, 2016 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Co-Issuer Subsidiary (Millennium) Guarantor Subsidiaries Eliminations Total ASSETS Current Assets: Cash and cash equivalents $ — $ — $ 65,563 $ 57,825 $ 353 $ (1,025 ) $ 122,716 Receivables — 1,409 28,019 25,218 551,757 (570,989 ) 35,414 Inventories — — 1,371 20,891 4,014 — 26,276 Other current assets 173 796 2,229 8,369 1,464 (1,761 ) 11,270 173 2,205 97,182 112,303 557,588 (573,775 ) 195,676 Property and Equipment, net — 844 175,358 — 1,363,018 — 1,539,220 Investment in Park 798,076 937,626 200,075 1,145,326 324,282 (3,405,385 ) — Goodwill 674 — 59,381 8,387 111,218 — 179,660 Other Intangibles, net — — 13,255 — 24,582 — 37,837 Deferred Tax Asset — 33,303 — — — (33,303 ) — Other Assets — 2,000 108 1,240 17,440 — 20,788 $ 798,923 $ 975,978 $ 545,359 $ 1,267,256 $ 2,398,128 $ (4,012,463 ) $ 1,973,181 LIABILITIES AND PARTNERS’ EQUITY Current Liabilities: Current maturities of long-term debt $ — $ 572 $ 64 $ 2,139 $ — $ — $ 2,775 Accounts payable 428,396 145,258 740 15,845 2,626 (572,014 ) 20,851 Deferred revenue — — 5,601 55,497 21,667 — 82,765 Accrued interest 4,613 3,207 2,057 109 — — 9,986 Accrued taxes 405 18,653 — 5,950 35,711 (1,761 ) 58,958 Accrued salaries, wages and benefits — 29,227 1,131 — — — 30,358 Self-insurance reserves — 12,490 1,321 11,162 2,090 — 27,063 Other accrued liabilities 2,282 3,018 193 2,464 1,970 — 9,927 435,696 212,425 11,107 93,166 64,064 (573,775 ) 242,683 Deferred Tax Liability — — 12,838 — 125,350 (33,303 ) 104,885 Derivative Liability 10,633 7,088 — — — — 17,721 Other Liabilities — 1,236 — 337 11,589 — 13,162 Long-Term Debt: Term debt — 123,672 13,598 456,958 — — 594,228 Notes 292,075 203,140 444,768 — — — 939,983 292,075 326,812 458,366 456,958 — — 1,534,211 Equity 60,519 428,417 63,048 716,795 2,197,125 (3,405,385 ) 60,519 $ 798,923 $ 975,978 $ 545,359 $ 1,267,256 $ 2,398,128 $ (4,012,463 ) $ 1,973,181
Condensed Consolidating Statement of Operations	CEDAR FAIR, L.P. CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME For the Year Ended December 31, 2017 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total Net revenues $ 104,080 $ 317,496 $ 127,929 $ 1,239,067 $ (466,605 ) $ 1,321,967 Costs and expenses: Cost of food, merchandise and games revenues — — 11,483 99,328 — 110,811 Operating expenses — 313,654 44,990 666,063 (466,605 ) 558,102 Selling, general and administrative 3,007 67,872 10,497 112,394 — 193,770 Depreciation and amortization — 33 15,654 137,535 — 153,222 Loss on impairment / retirement of fixed assets, net — — 656 12,072 — 12,728 Gain on sale of investment — (1,877 ) — — — (1,877 ) 3,007 379,682 83,280 1,027,392 (466,605 ) 1,026,756 Operating income (loss) 101,073 (62,186 ) 44,649 211,675 — 295,211 Interest expense, net 23,739 18,837 24,839 17,333 — 84,748 Net effect of swaps (150 ) 105 — — — (45 ) Loss on early debt extinguishment 11,773 8,188 205 2,955 — 23,121 Gain on foreign currency — (25 ) (29,061 ) — — (29,086 ) Other (income) expense 250 (73,581 ) 3,460 69,756 — (115 ) Income from investment in affiliates (160,925 ) (176,698 ) (38,057 ) (84,398 ) 460,078 — Income before taxes 226,386 160,988 83,263 206,029 (460,078 ) 216,588 Provision (benefit) for taxes 10,910 60 (1,134 ) (8,724 ) — 1,112 Net income $ 215,476 $ 160,928 $ 84,397 $ 214,753 $ (460,078 ) $ 215,476 Other comprehensive income (loss), (net of tax): Cumulative foreign currency translation adjustment (14,849 ) — (14,849 ) — 14,849 (14,849 ) Unrealized gain on cash flow hedging derivatives 7,975 2,422 — — (2,422 ) 7,975 Other comprehensive income (loss), (net of tax) (6,874 ) 2,422 (14,849 ) — 12,427 (6,874 ) Total comprehensive income $ 208,602 $ 163,350 $ 69,548 $ 214,753 $ (447,651 ) $ 208,602 CEDAR FAIR, L.P. CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME For the Year Ended December 31, 2016 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total Net revenues $ 144,042 $ 320,945 $ 117,962 $ 1,234,075 $ (528,303 ) $ 1,288,721 Costs and expenses: Cost of food, merchandise and games revenues — — 9,868 96,740 — 106,608 Operating expenses — 303,974 42,820 720,390 (528,303 ) 538,881 Selling, general and administrative 3,029 68,422 10,151 100,228 — 181,830 Depreciation and amortization — 35 14,816 117,025 — 131,876 Loss on impairment / retirement of fixed assets, net — — 159 12,428 — 12,587 3,029 372,431 77,814 1,046,811 (528,303 ) 971,782 Operating income (loss) 141,013 (51,486 ) 40,148 187,264 — 316,939 Interest expense, net 32,643 24,114 25,403 1,526 — 83,686 Net effect of swaps (473 ) (724 ) — — — (1,197 ) (Gain) loss on foreign currency — — (14,660 ) 4 — (14,656 ) Other (income) expense 250 (83,657 ) 3,925 79,482 — — Income from investment in affiliates (80,295 ) (73,132 ) (20,545 ) (27,628 ) 201,600 — Income before taxes 188,888 81,913 46,025 133,880 (201,600 ) 249,106 Provision for taxes 11,200 1,621 18,396 40,201 — 71,418 Net income $ 177,688 $ 80,292 $ 27,629 $ 93,679 $ (201,600 ) $ 177,688 Other comprehensive income (loss), (net of tax): Cumulative foreign currency translation adjustment (3,700 ) — (3,700 ) — 3,700 (3,700 ) Unrealized gain on cash flow hedging derivatives 3,350 1,060 — — (1,060 ) 3,350 Other comprehensive income (loss), (net of tax) (350 ) 1,060 (3,700 ) — 2,640 (350 ) Total comprehensive income $ 177,338 $ 81,352 $ 23,929 $ 93,679 $ (198,960 ) $ 177,338 CEDAR FAIR, L.P. CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME For the Year Ended December 31, 2015 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total Net revenues $ 145,571 $ 240,817 $ 112,217 $ 1,118,384 $ (381,211 ) $ 1,235,778 Costs and expenses: Cost of food, merchandise and games revenues — 372 8,878 95,577 — 104,827 Operating expenses 1,063 179,139 42,814 675,821 (381,211 ) 517,626 Selling, general and administrative 3,081 55,551 10,358 102,500 — 171,490 Depreciation and amortization — 37 14,326 111,268 — 125,631 Loss on impairment / retirement of fixed assets, net — — 417 20,456 — 20,873 4,144 235,099 76,793 1,005,622 (381,211 ) 940,447 Operating income 141,427 5,718 35,424 112,762 — 295,331 Interest expense, net 34,204 28,210 25,381 (1,010 ) — 86,785 Net effect of swaps (3,820 ) (3,064 ) — — — (6,884 ) Loss on foreign currency — — 81,016 — — 81,016 Other (income) expense 750 (18,649 ) 3,883 14,016 — — (Income) loss from investment in affiliates (13,523 ) (15,141 ) (20,100 ) 27,480 21,284 — Income (loss) before taxes 123,816 14,362 (54,756 ) 72,276 (21,284 ) 134,414 Provision (benefit) for taxes 11,594 840 (27,274 ) 37,032 — 22,192 Net income (loss) $ 112,222 $ 13,522 $ (27,482 ) $ 35,244 $ (21,284 ) $ 112,222 Other comprehensive income (loss), (net of tax): Cumulative foreign currency translation adjustment 16,655 — 16,655 — (16,655 ) 16,655 Unrealized loss on cash flow hedging derivatives (2,734 ) (1,021 ) — — 1,021 (2,734 ) Other comprehensive income (loss), (net of tax) 13,921 (1,021 ) 16,655 — (15,634 ) 13,921 Total comprehensive income (loss) $ 126,143 $ 12,501 $ (10,827 ) $ 35,244 $ (36,918 ) $ 126,143 CEDAR FAIR, L.P. CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME For the Year Ended December 31, 2017 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Co-Issuer Subsidiary (Millennium) Guarantor Subsidiaries Eliminations Total Net revenues $ 104,080 $ 317,496 $ 127,929 $ 960,108 $ 395,745 $ (583,391 ) $ 1,321,967 Costs and expenses: Cost of food, merchandise and games revenues — — 11,483 80,942 18,386 — 110,811 Operating expenses — 313,654 44,990 738,719 44,130 (583,391 ) 558,102 Selling, general and administrative 3,007 67,872 10,497 92,527 19,867 — 193,770 Depreciation and amortization — 33 15,654 — 137,535 — 153,222 Loss on impairment / retirement of fixed assets, net — — 656 3,102 8,970 — 12,728 Gain on sale of investment — (1,877 ) — — — — (1,877 ) 3,007 379,682 83,280 915,290 228,888 (583,391 ) 1,026,756 Operating income (loss) 101,073 (62,186 ) 44,649 44,818 166,857 — 295,211 Interest expense, net 23,739 18,837 24,839 39,768 (22,435 ) — 84,748 Net effect of swaps (150 ) 105 — — — — (45 ) Loss on early debt extinguishment 11,773 8,188 205 2,955 — — 23,121 Gain on foreign currency — (25 ) (29,061 ) — — — (29,086 ) Other (income) expense 250 (73,581 ) 3,460 — 69,756 — (115 ) Income from investment in affiliates (160,925 ) (176,698 ) (38,057 ) — (84,398 ) 460,078 — Income before taxes 226,386 160,988 83,263 2,095 203,934 (460,078 ) 216,588 Provision (benefit) for taxes 10,910 60 (1,134 ) 2,095 (10,819 ) — 1,112 Net income $ 215,476 $ 160,928 $ 84,397 $ — $ 214,753 $ (460,078 ) $ 215,476 Other comprehensive income (loss), (net of tax): Cumulative foreign currency translation adjustment (14,849 ) — (14,849 ) — — 14,849 (14,849 ) Unrealized gain on cash flow hedging derivatives 7,975 2,422 — — — (2,422 ) 7,975 Other comprehensive income (loss), (net of tax) (6,874 ) 2,422 (14,849 ) — — 12,427 (6,874 ) Total comprehensive income $ 208,602 $ 163,350 $ 69,548 $ — $ 214,753 $ (447,651 ) $ 208,602 CEDAR FAIR, L.P. CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME For the Year Ended December 31, 2016 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Co-Issuer Subsidiary (Millennium) Guarantor Subsidiaries Eliminations Total Net revenues $ 144,042 $ 320,945 $ 117,962 $ 962,363 $ 378,556 $ (635,147 ) $ 1,288,721 Costs and expenses: Cost of food, merchandise and games revenues — — 9,868 78,984 17,756 — 106,608 Operating expenses — 303,974 42,820 777,841 49,393 (635,147 ) 538,881 Selling, general and administrative 3,029 68,422 10,151 85,170 15,058 — 181,830 Depreciation and amortization — 35 14,816 — 117,025 — 131,876 Loss on impairment / retirement of fixed assets, net — — 159 2,686 9,742 — 12,587 3,029 372,431 77,814 944,681 208,974 (635,147 ) 971,782 Operating income (loss) 141,013 (51,486 ) 40,148 17,682 169,582 — 316,939 Interest expense, net 32,643 24,114 25,403 15,695 (14,169 ) — 83,686 Net effect of swaps (473 ) (724 ) — — — — (1,197 ) (Gain) loss on foreign currency — — (14,660 ) 4 — — (14,656 ) Other (income) expense 250 (83,657 ) 3,925 — 79,482 — — Income from investment in affiliates (80,295 ) (73,132 ) (20,545 ) — (27,628 ) 201,600 — Income before taxes 188,888 81,913 46,025 1,983 131,897 (201,600 ) 249,106 Provision for taxes 11,200 1,621 18,396 1,983 38,218 — 71,418 Net income $ 177,688 $ 80,292 $ 27,629 $ — $ 93,679 $ (201,600 ) $ 177,688 Other comprehensive income (loss), (net of tax): Cumulative foreign currency translation adjustment (3,700 ) — (3,700 ) — — 3,700 (3,700 ) Unrealized gain on cash flow hedging derivatives 3,350 1,060 — — — (1,060 ) 3,350 Other comprehensive income (loss), (net of tax) (350 ) 1,060 (3,700 ) — — 2,640 (350 ) Total comprehensive income $ 177,338 $ 81,352 $ 23,929 $ — $ 93,679 $ (198,960 ) $ 177,338 CEDAR FAIR, L.P. CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME For the Year Ended December 31, 2015 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Co-Issuer Subsidiary (Millennium) Guarantor Subsidiaries Eliminations Total Net revenues $ 145,571 $ 240,817 $ 112,217 $ 904,376 $ 418,394 $ (585,597 ) $ 1,235,778 Costs and expenses: Cost of food, merchandise and games revenues — 372 8,878 77,093 18,484 — 104,827 Operating expenses 1,063 179,139 42,814 733,446 146,761 (585,597 ) 517,626 Selling, general and administrative 3,081 55,551 10,358 77,795 24,705 — 171,490 Depreciation and amortization — 37 14,326 — 111,268 — 125,631 Loss on impairment / retirement of fixed assets, net — — 417 3,389 17,067 — 20,873 4,144 235,099 76,793 891,723 318,285 (585,597 ) 940,447 Operating income 141,427 5,718 35,424 12,653 100,109 — 295,331 Interest expense, net 34,204 28,210 25,381 10,721 (11,731 ) — 86,785 Net effect of swaps (3,820 ) (3,064 ) — — — — (6,884 ) Loss on foreign currency — — 81,016 — — — 81,016 Other (income) expense 750 (18,649 ) 3,883 — 14,016 — — (Income) loss from investment in affiliates (13,523 ) (15,141 ) (20,100 ) — 27,480 21,284 — Income (loss) before taxes 123,816 14,362 (54,756 ) 1,932 70,344 (21,284 ) 134,414 Provision (benefit) for taxes 11,594 840 (27,274 ) 1,932 35,100 — 22,192 Net income (loss) $ 112,222 $ 13,522 $ (27,482 ) $ — $ 35,244 $ (21,284 ) $ 112,222 Other comprehensive income (loss), (net of tax): Cumulative foreign currency translation adjustment 16,655 — 16,655 — — (16,655 ) 16,655 Unrealized loss on cash flow hedging derivatives (2,734 ) (1,021 ) — — — 1,021 (2,734 ) Other comprehensive income (loss), (net of tax) 13,921 (1,021 ) 16,655 — — (15,634 ) 13,921 Total comprehensive income (loss) $ 126,143 $ 12,501 $ (10,827 ) $ — $ 35,244 $ (36,918 ) $ 126,143
Condensed Consolidating Statement of Cash Flows	CEDAR FAIR, L.P. CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the Year Ended December 31, 2017 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total NET CASH FROM (FOR) OPERATING ACTIVITIES $ 93,378 $ (10,710 ) $ 40,569 $ 209,780 $ (1,838 ) $ 331,179 CASH FLOWS FROM (FOR) INVESTING ACTIVITIES Intercompany receivables (payments) receipts — — — (278,051 ) 278,051 — Proceeds from returns on investments 338,000 15,500 — 146,500 (500,000 ) — Purchase of identifiable intangible assets — — — (66 ) — (66 ) Proceeds from sale of preferred equity investment — 3,281 — — — 3,281 Capital expenditures — (25 ) (10,160 ) (177,899 ) — (188,084 ) Net cash from (for) investing activities 338,000 18,756 (10,160 ) (309,516 ) (221,949 ) (184,869 ) CASH FLOWS FROM (FOR) FINANCING ACTIVITIES Intercompany payables (payments) receipts 69,160 208,891 — — (278,051 ) — Payments for returns of capital — — — (500,000 ) 500,000 — Term debt borrowings — 131,000 — 619,000 — 750,000 Note borrowings — — — 500,000 — 500,000 Term debt payments — (126,619 ) (13,854 ) (477,377 ) — (617,850 ) Note payments, including amounts paid for early termination (304,014 ) (211,444 ) — — — (515,458 ) Distributions paid to partners (196,524 ) — — — 1,768 (194,756 ) Payment of debt issuance costs — (1,326 ) — (18,483 ) — (19,809 ) Exercise of limited partnership unit options — 65 — — — 65 Tax effect of units involved in treasury unit transactions — (4,440 ) — — — (4,440 ) Payments related to tax withholding for equity compensation — (4,173 ) — — — (4,173 ) Net cash from (for) financing activities (431,378 ) (8,046 ) (13,854 ) 123,140 223,717 (106,421 ) EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS — — 3,640 — — 3,640 CASH AND CASH EQUIVALENTS Net increase for the year — — 20,195 23,404 (70 ) 43,529 Balance, beginning of year — — 65,563 58,178 (1,025 ) 122,716 Balance, end of year $ — $ — $ 85,758 $ 81,582 $ (1,095 ) $ 166,245 CEDAR FAIR, L.P. CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the Year Ended December 31, 2016 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total NET CASH FROM (FOR) OPERATING ACTIVITIES $ 118,833 $ (28,315 ) $ 33,918 $ 237,262 $ (3,351 ) $ 358,347 CASH FLOWS FOR INVESTING ACTIVITIES Intercompany receivables (payments) receipts — — — (24,562 ) 24,562 — Purchase of identifiable intangible assets — — (29 ) (548 ) — (577 ) Capital expenditures — — (7,863 ) (152,793 ) — (160,656 ) Net cash for investing activities — — (7,892 ) (177,903 ) 24,562 (161,233 ) CASH FLOWS FROM (FOR) FINANCING ACTIVITIES Term debt payments — (1,237 ) (138 ) (4,625 ) — (6,000 ) Intercompany payables (payments) receipts (6,332 ) 30,894 — — (24,562 ) — Distributions paid to partners (189,508 ) — — — 2,326 (187,182 ) Tax effect of units involved in treasury unit transactions — (422 ) — — — (422 ) Payments related to tax withholding for equity compensation — (920 ) — — — (920 ) Net cash from (for) financing activities (195,840 ) 28,315 (138 ) (4,625 ) (22,236 ) (194,524 ) EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS — — 569 — — 569 CASH AND CASH EQUIVALENTS Net increase (decrease) for the year (77,007 ) — 26,457 54,734 (1,025 ) 3,159 Balance, beginning of year 77,007 — 39,106 3,444 — 119,557 Balance, end of year $ — $ — $ 65,563 $ 58,178 $ (1,025 ) $ 122,716 CEDAR FAIR, L.P. CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the Year Ended December 31, 2015 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total NET CASH FROM (FOR) OPERATING ACTIVITIES $ 89,637 $ (1,120 ) $ 38,579 $ 221,001 $ (2,147 ) $ 345,950 CASH FLOWS FOR INVESTING ACTIVITIES Intercompany receivables (payments) receipts — — (3,252 ) (55,294 ) 58,546 — Purchase of preferred equity instrument — (2,000 ) — — — (2,000 ) Capital expenditures — — (7,663 ) (168,202 ) — (175,865 ) Net cash for investing activities — (2,000 ) (10,915 ) (223,496 ) 58,546 (177,865 ) CASH FLOWS FROM (FOR) FINANCING ACTIVITIES Intercompany payables (payments) receipts 82,131 8,060 (31,645 ) — (58,546 ) — Distributions paid to partners (174,761 ) — — — 2,147 (172,614 ) Tax effect of units involved in treasury unit transactions — (1,589 ) — — — (1,589 ) Payments related to tax withholding for equity compensation — (3,733 ) — — — (3,733 ) Net cash from (for) financing activities (92,630 ) 2,738 (31,645 ) — (56,399 ) (177,936 ) EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS — — (2,432 ) — — (2,432 ) CASH AND CASH EQUIVALENTS Net decrease for the year (2,993 ) (382 ) (6,413 ) (2,495 ) — (12,283 ) Balance, beginning of year 80,000 382 45,519 5,939 — 131,840 Balance, end of year $ 77,007 $ — $ 39,106 $ 3,444 $ — $ 119,557 CEDAR FAIR, L.P. CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the Year Ended December 31, 2017 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Co-Issuer Subsidiary (Millennium) Guarantor Subsidiaries Eliminations Total NET CASH FROM (FOR) OPERATING ACTIVITIES $ 93,378 $ (10,710 ) $ 40,569 $ 48,979 $ 160,801 $ (1,838 ) $ 331,179 CASH FLOWS FROM (FOR) INVESTING ACTIVITIES Intercompany receivables (payments) receipts — — — — (278,051 ) 278,051 — Proceeds from returns on investments 338,000 15,500 — — 146,500 (500,000 ) — Purchase of identifiable intangible assets — — — (66 ) — — (66 ) Proceeds from sale of preferred equity investment — 3,281 — — — — 3,281 Capital expenditures — (25 ) (10,160 ) (149,448 ) (28,451 ) — (188,084 ) Net cash from (for) investing activities 338,000 18,756 (10,160 ) (149,514 ) (160,002 ) (221,949 ) (184,869 ) CASH FLOWS FROM (FOR) FINANCING ACTIVITIES Intercompany payables (payments) receipts 69,160 208,891 — — — (278,051 ) — Payments for returns of capital — — — (500,000 ) — 500,000 — Term debt borrowings — 131,000 — 619,000 — — 750,000 Note borrowings — — — 500,000 — — 500,000 Term debt payments — (126,619 ) (13,854 ) (477,377 ) — — (617,850 ) Note payments, including amounts paid for early termination (304,014 ) (211,444 ) — — — — (515,458 ) Distributions paid to partners (196,524 ) — — — — 1,768 (194,756 ) Payment of debt issuance costs — (1,326 ) — (18,483 ) — — (19,809 ) Exercise of limited partnership unit options — 65 — — — — 65 Tax effect of units involved in treasury unit transactions — (4,440 ) — — — — (4,440 ) Payments related to tax withholding for equity compensation — (4,173 ) — — — — (4,173 ) Net cash from (for) financing activities (431,378 ) (8,046 ) (13,854 ) 123,140 — 223,717 (106,421 ) EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS — — 3,640 — — — 3,640 CASH AND CASH EQUIVALENTS Net increase for the year — — 20,195 22,605 799 (70 ) 43,529 Balance, beginning of year — — 65,563 57,825 353 (1,025 ) 122,716 Balance, end of year $ — $ — $ 85,758 $ 80,430 $ 1,152 $ (1,095 ) $ 166,245 CEDAR FAIR, L.P. CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the Year Ended December 31, 2016 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Co-Issuer Subsidiary (Millennium) Guarantor Subsidiaries Eliminations Total NET CASH FROM (FOR) OPERATING ACTIVITIES $ 118,833 $ (28,315 ) $ 33,918 $ 189,534 $ 47,728 $ (3,351 ) $ 358,347 CASH FLOWS FOR INVESTING ACTIVITIES Intercompany receivables (payments) receipts — — — — (24,562 ) 24,562 — Purchase of identifiable intangible assets — — (29 ) (74 ) (474 ) — (577 ) Capital expenditures — — (7,863 ) (129,815 ) (22,978 ) — (160,656 ) Net cash for investing activities — — (7,892 ) (129,889 ) (48,014 ) 24,562 (161,233 ) CASH FLOWS FROM (FOR) FINANCING ACTIVITIES Term debt payments — (1,237 ) (138 ) (4,625 ) — — (6,000 ) Intercompany payables (payments) receipts (6,332 ) 30,894 — — — (24,562 ) — Distributions paid to partners (189,508 ) — — — — 2,326 (187,182 ) Tax effect of units involved in treasury unit transactions — (422 ) — — — — (422 ) Payments related to tax withholding for equity compensation — (920 ) — — — — (920 ) Net cash from (for) financing activities (195,840 ) 28,315 (138 ) (4,625 ) — (22,236 ) (194,524 ) EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS — — 569 — — — 569 CASH AND CASH EQUIVALENTS Net increase (decrease) for the year (77,007 ) — 26,457 55,020 (286 ) (1,025 ) 3,159 Balance, beginning of year 77,007 — 39,106 2,805 639 — 119,557 Balance, end of year $ — $ — $ 65,563 $ 57,825 $ 353 $ (1,025 ) $ 122,716 CEDAR FAIR, L.P. CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the Year Ended December 31, 2015 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Co-Issuer Subsidiary (Millennium) Guarantor Subsidiaries Eliminations Total NET CASH FROM (FOR) OPERATING ACTIVITIES $ 89,637 $ (1,120 ) $ 38,579 $ 91,714 $ 129,287 $ (2,147 ) $ 345,950 CASH FLOWS FOR INVESTING ACTIVITIES Intercompany receivables (payments) receipts — — (3,252 ) — (55,294 ) 58,546 — Purchase of preferred equity investment — (2,000 ) — — — — (2,000 ) Capital expenditures — — (7,663 ) (94,443 ) (73,759 ) — (175,865 ) Net cash for investing activities — (2,000 ) (10,915 ) (94,443 ) (129,053 ) 58,546 (177,865 ) CASH FLOWS FROM (FOR) FINANCING ACTIVITIES Intercompany payables (payments) receipts 82,131 8,060 (31,645 ) — — (58,546 ) — Distributions paid to partners (174,761 ) — — — — 2,147 (172,614 ) Tax effect of units involved in treasury unit transactions — (1,589 ) — — — — (1,589 ) Payments related to tax withholding for equity compensation — (3,733 ) — — — — (3,733 ) Net cash from (for) financing activities (92,630 ) 2,738 (31,645 ) — — (56,399 ) (177,936 ) EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS — — (2,432 ) — — — (2,432 ) CASH AND CASH EQUIVALENTS Net increase (decrease) for the year (2,993 ) (382 ) (6,413 ) (2,729 ) 234 — (12,283 ) Balance, beginning of year 80,000 382 45,519 5,534 405 — 131,840 Balance, end of year $ 77,007 $ — $ 39,106 $ 2,805 $ 639 $ — $ 119,557

Partnership Organization (Detai

Partnership Organization (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
General partner ownership interest (in percent)	0.001%
Limited Partners' capital account, units outstanding (in shares)	56,358,792	56,200,555
Partners' capital account, units held in treasury (in shares)	703,191	861,428
Per-unit distribution made to limited partners (in dollars per share)	$ 3.455
Payments of Distributions to Affiliates	$ 194,756	$ 187,182	$ 172,614

Summary of Significant Accoun33

Summary of Significant Accounting Policies Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Non-cash foreign currency (gain) loss on debt	$ (30,912)	$ (14,771)	$ 81,608
(Gain) loss on other transactions	1,826	115	(592)
(Gain) loss on foreign currency	29,086	14,656	(81,016)
Depreciation and amortization	152,500	131,200	125,500
Self-insurance reserves	25,107	27,063
Advertising expense	63,900	60,800	58,700
Effective income tax rate reconciliation, share-based compensation, excess tax benefit, Amount	1,400
Payments related to tax withholding for equity compensation	$ (4,173)	$ (920)	$ (3,733)
Minimum [Member]
Finite-lived intangible asset, useful life	4 years
Maximum [Member]
Finite-lived intangible asset, useful life	20 years

Summary of Significant Accoun34

Summary of Significant Accounting Policies Useful Lives (Details)	12 Months Ended
	Dec. 31, 2017
Land Improvements [Member]
Useful lives (in years)	25 years
Other Machinery and Equipment [Member]
Useful lives (in years)	20 years
Minimum [Member] | Building [Member]
Useful lives (in years)	25 years
Minimum [Member] | Equipment [Member]
Useful lives (in years)	3 years
Maximum [Member] | Building [Member]
Useful lives (in years)	40 years
Maximum [Member] | Equipment [Member]
Useful lives (in years)	10 years

Summary of Significant Accoun35

Summary of Significant Accounting Policies Earnings per Unit (Details) - $ / shares shares in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Accounting Policies [Abstract]
Basic weighted average units outstanding (in shares)	56,061	55,933	55,745
Effect of dilutive units:
Deferred units (in shares)	42	31	23
Performance units (in shares)	188	181	72
Restricted units (in shares)	324	288	358
Unit options (in shares)	185	129	141
Phantom units (in shares)	0	0	23
Diluted weighted average units outstanding (in shares)	56,800	56,562	56,362
Net income (loss) per unit - basic (in dollars per share)	$ 3.84	$ 3.18	$ 2.01
Net income (loss) per unit - diluted (in dollars per share)	$ 3.79	$ 3.14	$ 1.99

Long-Lived Assets (Details)

Long-Lived Assets (Details) $ in Millions	3 Months Ended		12 Months Ended
	Dec. 31, 2017USD ($)	Sep. 25, 2016USD ($)a	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)
Impaired Long-Lived Assets Held and Used [Line Items]
Area of land | a		670
Other Assets [Member]
Impaired Long-Lived Assets Held and Used [Line Items]
Land available-for-sale		$ 17.1
Cedar Point [Member]
Impaired Long-Lived Assets Held and Used [Line Items]
Impairment of long-lived assets held-for-use			$ 8.6
Wildwater Kingdom [Member]
Impaired Long-Lived Assets Held and Used [Line Items]
Impairment of long-lived assets held-for-use	$ 7.6	$ 0
Wildwater Kingdom [Member] | Other Assets [Member]
Impaired Long-Lived Assets Held and Used [Line Items]
Land available-for-sale	$ 9		$ 9	$ 17

Goodwill (Details)

Goodwill (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Goodwill [Roll Forward]
Goodwill (gross)	$ 259,528	$ 263,698	$ 259,528	$ 290,679
Accumulated Impairment Losses	(79,868)	(79,868)	(79,868)	(79,868)
Goodwill (net)	179,660	183,830	179,660	$ 210,811
Deferred income tax adjustment related to Canadian disregarded entity	$ (33,900)		(33,945)
Foreign currency exchange translation		$ 4,170	$ 2,794

Other Intangible Assets (Detail

Other Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Accumulated Amortization	$ (1,827)	$ (1,092)
Total other intangible assets, gross carrying amount	39,891	38,929
Total other intangible assets, net carrying value	$ 38,064	$ 37,837
License / Franchise Agreements [Member]
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Weighted Average Amortization Period	5 years 11 months	5 years 5 months
Gross Carrying Amount	$ 3,360	$ 3,326
Accumulated Amortization	(1,827)	(1,092)
Net Carrying Value	1,533	2,234
Trade Names [Member]
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Carrying Amount/Value	$ 36,531	$ 35,603

Debt Instruments (Details)

Debt Instruments (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Jun. 30, 2014	Jun. 03, 2014
Debt Instrument [Line Items]
Notes	$ 936,727	$ 939,983
Long-term debt, gross	1,685,000	1,552,850
Less current portion	0	(2,775)
Long term debt, gross, excluding current maturities	1,685,000	1,550,075
Less debt issuance costs	(24,485)	(15,864)
Long-term debt, noncurrent	$ 1,660,515	1,534,211
April 2017 U.S. term loan averaging 3.43% (due 2017-2024)
Debt Instrument [Line Items]
Stated interest rate percentage	3.43%
Term debt	$ 735,000	0
March 2013 U.S. term loan averaging 3.25% (due 2013-2020)
Debt Instrument [Line Items]
Stated interest rate percentage	3.25%
Term debt	$ 0	602,850
April 2017 U.S. fixed rate notes at 5.375% (due 2027)
Debt Instrument [Line Items]
Stated interest rate percentage	5.375%
Notes	$ 500,000	0
June 2014 U.S. fixed rate notes at 5.375% (due 2024)
Debt Instrument [Line Items]
Stated interest rate percentage	5.375%			5.375%
Notes	$ 450,000	450,000	$ 450,000
March 2013 U.S. fixed rate notes at 5.25% (due 2021)
Debt Instrument [Line Items]
Stated interest rate percentage	5.25%
Notes	$ 0	$ 500,000

Long-Term Debt Narrative (Detai

Long-Term Debt Narrative (Details)	1 Months Ended		3 Months Ended	12 Months Ended
	Apr. 30, 2017USD ($)	Jun. 30, 2014USD ($)	Sep. 24, 2017USD ($)	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Apr. 13, 2017	Jun. 03, 2014	Mar. 31, 2013
Debt Instrument [Line Items]
Loss on early debt extinguishment				$ 23,121,000	$ 0	$ 0
Available borrowings under revolving credit facility				259,100,000
Notes				$ 936,727,000	939,983,000
Cedar Fair L.P. (Parent) [Member]
Debt Instrument [Line Items]
Parent ownership percentage in subsidiaries that guarantee debt				100.00%
April 2017 notes | Senior Unsecured Notes [Member]
Debt Instrument [Line Items]
Debt instrument, face amount	$ 500,000,000
Stated interest rate percentage	5.375%
Debt instrument, redemption price (percent)	35.00%
Debt instrument, redemption price, percentage of principal amount redeemed	105.375%
Redemption percentage of original face amount	100.00%
March 2013 notes
Debt Instrument [Line Items]
Stated interest rate percentage				5.25%
Notes				$ 0	500,000,000
March 2013 notes | Senior Unsecured Notes [Member]
Debt Instrument [Line Items]
Effective interest rate (percent)									5.25%
Credit Agreement 2013 [Member]
Debt Instrument [Line Items]
Debt instrument, face amount				885,000,000
Credit Agreement 2013 [Member] | Canadian Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Debt issuance costs, line of credit arrangements, gross	$ 7,700,000
Amortization of debt issuance costs	15,500,000
Credit Agreement 2013 [Member] | Senior Secured Term Loan [Member]
Debt Instrument [Line Items]
Debt instrument, face amount				630,000,000
Credit Agreement 2013 [Member] | Senior Secured Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Debt instrument, face amount				255,000,000
Maximum outstanding revolving credit balance during period				$ 110,000,000
April 2017 term debt
Debt Instrument [Line Items]
Debt instrument, face amount	1,025,000,000
Debt instrument consolidated leverage ratio				5.5
April 2017 term debt | Canadian Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Maximum borrowing capacity	15,000,000
April 2017 term debt | Canadian Revolving Credit Facility [Member] | LIBOR [Member]
Debt Instrument [Line Items]
Line of credit facility interest rate margin over libor at period end							2.00%
April 2017 term debt | Senior Secured Term Loan [Member]
Debt Instrument [Line Items]
Debt instrument, face amount	750,000,000
Debt instrument, periodic payment	$ 7,500,000
Repayments of debt			$ 15,000,000
April 2017 term debt | Senior Secured Term Loan [Member] | LIBOR [Member]
Debt Instrument [Line Items]
Effective interest rate (percent)	2.25%
April 2017 term debt | Senior Secured Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Debt instrument, face amount	$ 275,000,000
Credit facility, unused capacity, commitment fee (percent)				0.38%
Standby Letters of Credit [Member]
Debt Instrument [Line Items]
Standby letters of credit outstanding, amount				$ 15,900,000
June 2014 U.S. fixed rate notes at 5.375% (due 2024)
Debt Instrument [Line Items]
Stated interest rate percentage				5.375%				5.375%
Notes		$ 450,000,000		$ 450,000,000	$ 450,000,000
June 2014 U.S. fixed rate notes at 5.375% (due 2024) | Senior Unsecured Notes [Member]
Debt Instrument [Line Items]
Redemption percentage of original face amount		100.00%
March 2013 Credit Agreement [Member]
Debt Instrument [Line Items]
Stated interest rate percentage				3.25%
March 2013 Credit Agreement [Member] | Restricted Payments [Member]
Debt Instrument [Line Items]
Debt instrument consolidated leverage ratio				5
Debt covenant, restricted payments, maximum				$ 60,000,000

Schedule of Debt Maturities (De

Schedule of Debt Maturities (Details) - April 2017 term debt $ in Thousands	Dec. 31, 2017USD ($)
Debt Instrument [Line Items]
2,018	$ 0
2,019	5,625
2,020	7,500
2,021	7,500
2,022	7,500
2023 & Beyond	706,875
Long-term Debt	$ 735,000

Derivative Financial Instrume42

Derivative Financial Instruments Narrative (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 27, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Derivative [Line Items]
Net effect of swaps		$ 45	$ 1,197	$ 6,884
Forward-Starting Interest Rate Swap [Member] | Cash Flow Hedging [Member]
Derivative [Line Items]
Losses remaining in AOCI		9,500
Interest Rate Swap [Member]
Derivative [Line Items]
Amortization of deferred hedge gains		9,500	8,700
Interest Rate Swap [Member] | Cash Flow Hedging [Member] | Designated As Hedging [Member] | Net Effect of Swaps [Member]
Derivative [Line Items]
Gain (Loss) recognized in income		$ 9,504	$ 9,868
2013 forwards [Member] | Forward-Starting Interest Rate Swap [Member] | Cash Flow Hedging [Member]
Derivative [Line Items]
Number of derivative instruments	4
Extension of maturity, period	2 years
Amount of hedged item	$ 500,000
Average rate	2.64%

Derivative Financial Instrume43

Derivative Financial Instruments Balance Sheet Location (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Interest Rate Swap [Member] | Not Designated as Hedging Instrument [Member] | Derivative Liability
Derivatives, Fair Value [Line Items]
Current derivative liability	$ (8,722)	$ (17,721)

Derivative Financial Instrume44

Derivative Financial Instruments Income Statement Location (Details) - Designated As Hedging [Member] - Interest Rate Swap [Member] - Cash Flow Hedging [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Derivative Instruments, Gain (Loss) [Line Items]
Amount of gain (loss) recognized in accumulated OCI on derivatives (effective portion)	$ 0	$ (4,671)
Interest Expense [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount and location of gain (loss) reclassified from accumulated OCI into income (effective portion)	0	(851)
Net Effect of Swaps [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain (Loss) recognized in income	$ 9,504	$ 9,868

Partners' Equity Narrative (Det

Partners' Equity Narrative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2013	Jun. 30, 2016	May 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Special L.P. interests	$ 5,290,000	$ 5,290,000
Total intrinsic value of options exercised	700,000	2,800,000	$ 3,000,000
Cash received from unit option exercises	65,000	$ 0	$ 0
2016 Omnibus incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unit options and other forms of equity authorized under equity incentive plan (in shares)					2,800,000
2008 Omnibus Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unit options and other forms of equity authorized under equity incentive plan (in shares)						2,500,000
Compensation Plans Settable in Equity [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Distribution equivalent liability	1,000,000
Compensation Plans Settable in Equity [Member] | Other Accrued Liabilities [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Distribution equivalent liability	600,000
Compensation Plans Settable in Equity [Member] | Other Liabilities [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Distribution equivalent liability	$ 400,000
Phantom Share Units (PSUs) [Member] | Compensation Plans Settable in Cash or Equity [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-option equity instruments awarded (in shares)	0
Award vesting period	4 years
Performance Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-option equity instruments awarded (in shares)	112,000
Performance Units [Member] | Compensation Plans Settable in Cash or Equity [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-option equity instruments awarded (in shares)	0
Award vesting period	3 years
Performance Units [Member] | Compensation Plans Settable in Equity [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unamortized compensation related to unvested phantom unit awards	$ 12,100,000
Period to achieve performance targets	3 years
Award requisite service period	3 years
Unamortized compensation related to unvested phantom unit awards, period for recognition	2 years 2 months
Performance Units [Member] | Compensation Plans Settable in Equity [Member] | Other Liabilities [Member] | Share-based Compensation Award, Tranche One [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Deferred compensation share-based arrangements, liability	$ 700,000
Distribution Equivalent Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-option equity instruments awarded (in shares)	2,000
Deferred Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-option equity instruments awarded (in shares)	9,000
Deferred Units [Member] | Compensation Plans Settable in Cash or Equity [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	1 year
Aggregate market value of contingently issuable units	$ 2,900,000
Unamortized compensation related to unvested phantom unit awards	$ 0
Forfeitable Distribution-Equivalent Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-option equity instruments awarded (in shares)	20,000
Retention Grant Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options, nonvested (in shares)	62,117
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-option equity instruments awarded (in shares)	98,000
Award vesting period	3 years
Restricted Stock Units (RSUs) [Member] | Share-based Compensation Award, Tranche One [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	2 years
Vested (in shares)	32,154
Restricted Stock Units (RSUs) [Member] | Share-based Compensation Award, Tranche Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	3 years
Vested (in shares)	29,253
Restricted Stock Units (RSUs) [Member] | Compensation Plans Settable in Equity [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unamortized compensation related to unvested phantom unit awards	$ 10,000,000
Unamortized compensation related to unvested phantom unit awards, period for recognition	2 years 3 months
2013 and 2012 Option Awards [Member] | Compensation Plans Settable in Equity [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	3 years
Expected term, maximum				10 years
Fixed Price Options [Member] | 2008 Omnibus Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unit options outstanding (in shares)	373,612

Partners' Equity Equity Based C

Partners' Equity Equity Based Compensation Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-cash equity based compensation expense	$ 13,434	$ 11,878	$ 10,998
Allocated Share-based Compensation Expense	14,568	16,959	17,955
Compensation Plans Settable in Equity [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock or Unit Option Plan Expense	0	5	580
Phantom Share Units (PSUs) [Member] | Compensation Plans Settable in Cash or Equity [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-cash equity based compensation expense	0	0	788
Performance Units [Member] | Compensation Plans Settable in Cash or Equity [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-cash equity based compensation expense	507	4,586	8,041
Performance Units [Member] | Compensation Plans Settable in Equity [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated Share-based Compensation Expense	8,822	7,519	3,677
Deferred Units [Member] | Compensation Plans Settable in Cash or Equity [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated Share-based Compensation Expense	627	993	794
Restricted Stock Units (RSUs) [Member] | Compensation Plans Settable in Equity [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-cash equity based compensation expense	$ 4,612	$ 3,856	$ 4,075

Partners' Equity Nonvested Unit

Partners' Equity Nonvested Unit Options Activity (Details) shares in Thousands	12 Months Ended
	Dec. 31, 2017$ / sharesshares
Deferred Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Unvested shares at period start (in shares) | shares	35
Granted (in shares) | shares	9
Forfeited (in shares) | shares	0
Vested (in shares) | shares	0
Unvested shares at period end (in shares) | shares	44
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Unvested shares at period start (in dollars per share) | $ / shares	$ 53.51
Granted (in dollars per share) | $ / shares	62.71
Forfeited (in dollars per share) | $ / shares	0
Vested (in dollars per share) | $ / shares	0
Unvested Shares at period end (in dollars per share) | $ / shares	$ 55.41
Performance Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Unvested shares at period start (in shares) | shares	488
Granted (in shares) | shares	112
Forfeited (in shares) | shares	(6)
Vested (in shares) | shares	(62)
Unvested shares at period end (in shares) | shares	532
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Unvested shares at period start (in dollars per share) | $ / shares	$ 55.32
Granted (in dollars per share) | $ / shares	61.79
Forfeited (in dollars per share) | $ / shares	56.78
Vested (in dollars per share) | $ / shares	50.95
Unvested Shares at period end (in dollars per share) | $ / shares	$ 57.18
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Unvested shares at period start (in shares) | shares	225
Granted (in shares) | shares	98
Forfeited (in shares) | shares	(3)
Vested (in shares) | shares	(68)
Unvested shares at period end (in shares) | shares	252
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Unvested shares at period start (in dollars per share) | $ / shares	$ 57.09
Granted (in dollars per share) | $ / shares	63.12
Forfeited (in dollars per share) | $ / shares	57.53
Vested (in dollars per share) | $ / shares	55.93
Unvested Shares at period end (in dollars per share) | $ / shares	$ 59.75

Unit Option Activity (Details)

Unit Option Activity (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Unit options, outstanding (in shares)	400	507
Unit options, exercised (in shares)	(20)	(107)
Unit options, forfeited (in shares)	(6)	0
Unit options, outstanding (in shares)	374	400
Unit options exercisable (in shares)	374	400
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Abstract]
Unit options outstanding, weighted average exercise price (in dollars per share)	$ 34.42	$ 34.50
Unit options exercised, weighted average exercise price (in dollars per share)	31.85	34.80
Unit options forfeited, weighted average exercise price (in dollars per share)	35.05	0
Unit options outstanding, weighted average exercise price (in dollars per share)	34.55	34.42
Unit options exercisable, weighted average exercise price (in dollars per share)	34.55	$ 34.42
Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Abstract]
Range of Exercise Prices, Lower Limit (in dollars per share)	29.53
Range of Exercise Prices, Upper Limit (in dollars per share)	$ 36.95
Weighted Average Remaining Contractual Life	4 years 11 months
Aggregate intrinsic value	$ 11,373

Retirement Plans (Details)

Retirement Plans (Details) $ in Millions	12 Months Ended
	Dec. 31, 2017USD ($)Employees	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)
Retirement Benefits [Abstract]
Noncontributory retirement plans, amounts accrued	$ 4	$ 4.2	$ 4.3
Matching contributions made by partnership, net of forfeitures	$ 2.6	2.4	2.3
Multiemployer Plan, Number of Employees | Employees	265
Multiemployer plan, contributions made in period	$ 1.8	$ 1.7	$ 1.5

Income and Partnership Taxes Na

Income and Partnership Taxes Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended			13 Months Ended
	Dec. 31, 2016	Sep. 25, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Mar. 31, 2018
Income Tax [Line Items]
Provision for taxes		$ 100	$ (1,112)	$ (71,418)	$ (22,192)
Provision for the PTP tax			11,100	11,400	11,700
Provision (benefit) pertaining to corporate subsidiaries			$ (9,998)	60,019	10,473
U.S. federal statutory income tax rate			35.00%
Deferred tax liabilities	$ (33,900)
Valuation allowance, amount	(4,207)		$ (4,088)	(4,207)
Foreign tax credit carryforwards available for U.S. federal income tax purposes	7,679		8,654	7,679
Valuation allowance			(119)	(1,473)	0
Change in U.S. tax law			(54,171)	7,366	0
Tax Cuts and Jobs Act of 2017,deferred tax asset, existing income tax expense (benefit)			1,100	7,400
Tax Cuts and Jobs Act of 2017, income tax expense (benefit)			6,100
Tax Cuts and Jobs Act of 2017, deferred tax liability, existing income tax expense (benefit)			49,200
Tax attribute carryforwards	1,987		2,016	1,987
Deferred income tax adjustment related to Canadian disregarded entity	33,900			33,945
Deferred tax liabilities, OCI			(3,200)
Deferred tax assets, other comprehensive loss	3,000			3,000
Unrecognized tax benefits	$ 900		700	$ 900	$ 1,100
Interest on income taxes accrued			300
Income tax penalties accrued			$ 100
Scenario, Forecast [Member]
Income Tax [Line Items]
U.S. federal statutory income tax rate						31.80%

Income Before Taxes (Details)

Income Before Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Domestic	$ 171,382	$ 223,626	$ 209,268
Foreign	45,206	25,480	(74,854)
Income before taxes	$ 216,588	$ 249,106	$ 134,414

Income Tax Expense (Details)

Income Tax Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Current federal	$ 18,640	$ 40,440	$ 22,232
Current state and local	4,631	5,729	3,767
Current foreign	2,501	3,188	530
Total current	25,772	49,357	26,529
Deferred federal, state and local	(41,133)	5,766	4,842
Deferred foreign	5,363	4,896	(20,898)
Total deferred	(35,770)	10,662	(16,056)
Total provision (benefit) for income taxes	$ (9,998)	$ 60,019	$ 10,473

Effective Income Tax Reconcilia

Effective Income Tax Reconciliation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Income tax provision based on the U.S. federal statutory tax rate	$ 75,806	$ 87,187	$ 47,045
Partnership income not includible in corporate income	(23,644)	(38,702)	(39,279)
State and local taxes, net of federal income tax benefit	4,878	6,323	3,504
Valuation allowance	(119)	(1,473)	0
Tax credits	(1,063)	(1,066)	(1,253)
Change in U.S. tax law	(54,171)	7,366	0
Foreign currency translation (gains) losses	(10,756)	0	0
Nondeductible expenses and other	(929)	384	456
Total provision (benefit) for income taxes	$ (9,998)	$ 60,019	$ 10,473

Deferred Tax Assets and Liabi54

Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Deferred tax assets:
Compensation	$ 9,022	$ 15,716
Accrued expenses	4,647	6,875
Foreign tax credits	8,654	7,679
Tax attribute carryforwards	2,016	1,987
Derivatives	938	2,698
Foreign currency	5,443	10,414
Deferred revenue	2,653	4,455
Deferred tax assets	33,373	49,824
Valuation allowance	(4,088)	(4,207)
Net deferred tax assets	29,285	45,617
Deferred tax liabilities:
Property	(91,730)	(136,831)
Intangibles	(12,353)	(13,671)
Deferred tax liabilities	(104,083)	(150,502)
Net deferred tax liability	$ (74,798)	$ (104,885)

Income and Partnership Taxes Un

Income and Partnership Taxes Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Unrecognized tax benefits at period start	$ 900	$ 1,100
Increase resulting from current period tax positions	0	0
Increases resulting from prior period tax positions	100	100
Decrease from settlements with taxing authority	0	0
Decrease from expiration of statute of limitations	(300)	(300)
Unrecognized tax benefits at period end	$ 700	$ 900

Future Minimum Lease Payments (

Future Minimum Lease Payments (Details) $ in Thousands	Dec. 31, 2017USD ($)
Operating Lease Contingencies and Commitments [Abstract]
2,018	$ 8,720
2,019	7,592
2,020	6,527
2,021	5,937
2,022	5,684
Thereafter	91,321
Total future minimum payments due	$ 125,781

Contingencies (Details)

Contingencies (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Operating Lease Commitments and Contingencies [Abstract]
Operating lease expense	$ 14.8	$ 12.8	$ 14.5

Fair Value Measurements (Detail

Fair Value Measurements (Details) - USD ($) $ in Thousands	3 Months Ended
	Dec. 31, 2017	Sep. 25, 2016	Dec. 31, 2016
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Less debt issuance costs	$ 24,485		$ 15,864
Carrying Value | Other Current Assets | Level 1 [Member] | Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Short term investments	736		0
Carrying Value | Derivative Liability | Not Designated as Hedging Instrument [Member] | Level 2 [Member] | Fair Value, Measurements, Recurring [Member] | Interest Rate Swap [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets (liabilities), at fair value, net	(8,722)		(17,721)
Carrying Value | March 2013 Credit Agreement [Member] | Long-Term Debt | Level 2 [Member] | Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of term debt	0		(600,075)
Carrying Value | April 2017 term debt | Long-Term Debt | Level 2 [Member] | Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of term debt	(735,000)		0
Carrying Value | March 2013 notes | Long-Term Debt | Level 1 [Member] | Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of notes	0		(500,000)
Carrying Value | June 2014 notes | Long-Term Debt | Level 1 [Member] | Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of notes	(450,000)		(450,000)
Carrying Value | April 2017 notes | Long-Term Debt | Level 2 [Member] | Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of notes	(500,000)		0
Fair Value | Other Current Assets | Level 1 [Member] | Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Short term investments	736		0
Fair Value | Derivative Liability | Not Designated as Hedging Instrument [Member] | Level 2 [Member] | Fair Value, Measurements, Recurring [Member] | Interest Rate Swap [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets (liabilities), at fair value, net	(8,722)		(17,721)
Fair Value | March 2013 Credit Agreement [Member] | Long-Term Debt | Level 2 [Member] | Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of term debt	0		(603,075)
Fair Value | April 2017 term debt | Long-Term Debt | Level 2 [Member] | Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of term debt	(742,350)		0
Fair Value | March 2013 notes | Long-Term Debt | Level 1 [Member] | Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of notes	0		(510,000)
Fair Value | June 2014 notes | Long-Term Debt | Level 1 [Member] | Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of notes	(469,125)		(462,375)
Fair Value | April 2017 notes | Long-Term Debt | Level 2 [Member] | Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of notes	(525,000)		$ 0
Wildwater Kingdom [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impairment of long-lived assets held-for-use	$ 7,600	$ 0

Changes in Accumulated Other 59

Changes in Accumulated Other Comprehensive Income - Changes in AOCI (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Beginning balance	$ 2,941	$ 3,291
Other comprehensive income before reclassifications	(14,849)	(7,660)
Amounts reclassified from accumulated other comprehensive income	7,975	7,310
Net other comprehensive income (loss)	(6,874)	(350)	$ 13,921
Ending balance	(3,933)	2,941	3,291
Accumulated Net Gain (Loss) from Designated or Qualifying Cash Flow Hedges [Member]
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Beginning balance	(15,950)	(19,300)
Other comprehensive income before reclassifications	0	(3,960)
Amounts reclassified from accumulated other comprehensive income	7,975	7,310
Net other comprehensive income (loss)	7,975	3,350
Ending balance	(7,975)	(15,950)	(19,300)
OCI before reclassifications, tax	0	711
Reclassification from AOCI, current period, tax	1,484	1,361
Cumulative Foreign Currency Translation Adjustment [Member]
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Beginning balance	18,891	22,591
Other comprehensive income before reclassifications	(14,849)	(3,700)
Amounts reclassified from accumulated other comprehensive income	0	0
Net other comprehensive income (loss)	(14,849)	(3,700)
Ending balance	4,042	18,891	$ 22,591
OCI before reclassifications, tax	(4,330)	2,127
Reclassification from AOCI, current period, tax	$ 0	$ 0

Changes in Accumulated Other 60

Changes in Accumulated Other Comprehensive Income - Reclassifications Out of Accumulated Other Comprehensive Income (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Sep. 25, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Reclassification out of Accumulated Other Comprehensive Income [Line Items]
Interest rate contracts		$ (84,748)	$ (83,686)	$ (86,785)
Provision for taxes	$ 100	(1,112)	(71,418)	$ (22,192)
Reclassification out of Accumulated Other Comprehensive Income [Member] | Accumulated Net Gain (Loss) from Cash Flow Hedges Including Portion Attributable to Noncontrolling Interest [Member]
Reclassification out of Accumulated Other Comprehensive Income [Line Items]
Provision for taxes		(1,484)	(1,361)
Reclassification out of Accumulated Other Comprehensive Income [Member] | Accumulated Net Gain (Loss) from Cash Flow Hedges Including Portion Attributable to Noncontrolling Interest [Member] | Interest Rate Swap [Member]
Reclassification out of Accumulated Other Comprehensive Income [Line Items]
Interest rate contracts		9,459	8,671
Reclassification out of Accumulated Other Comprehensive Income [Member] | Accumulated Net Gain (Loss) from Cash Flow Hedges Attributable to Parent [Member]
Reclassification out of Accumulated Other Comprehensive Income [Line Items]
Losses on cash flow hedges		$ 7,975	$ 7,310

Consolidating Financial Infor61

Consolidating Financial Information of Guarantors and Issuers (Details)	Dec. 31, 2017
Condensed Financial Statements, Captions [Line Items]
Subsidiary guarantor ownership percentage	100.00%
Unsecured Debt [Member]
Condensed Financial Statements, Captions [Line Items]
Subsidiary ownership percentage, guaranteeing notes	100.00%
Subsidiary guarantor ownership percentage	100.00%

Consolidating Financial Infor62

Consolidating Financial Information of Guarantors and Issuers Balance Sheet (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Current Assets:
Cash and cash equivalents	$ 166,245	$ 122,716	$ 119,557	$ 131,840
Receivables	37,722	35,414
Inventories	29,719	26,276
Other current assets	13,297	11,270
Total current assets	246,983	195,676
Property and equipment (net)	1,585,772	1,539,220
Investment In Park	0	0
Goodwill	183,830	179,660	210,811
Other intangibles, net	38,064	37,837
Deferred tax asset	0	0
Other Assets	9,510	20,788
Assets	2,064,159	1,973,181
Current Liabilities:
Current maturities of long-term debt		2,775
Accounts payable	24,621	20,851
Deferred revenue	86,131	82,765
Accrued interest	8,124	9,986
Accrued taxes	43,975	58,958
Accrued salaries, wages and benefits	18,740	30,358
Self-insurance reserves	25,107	27,063
Other accrued liabilities	18,796	9,927
Total current liabilities	225,494	242,683
Deferred Tax Liability	74,798	104,885
Derivative Liability	8,722	17,721
Other Liabilities	11,684	13,162
Long-Term Debt:
Term debt	723,788	594,228
Notes	936,727	939,983
Long-term debt, noncurrent	1,660,515	1,534,211
Equity	82,946	60,519	57,009
Total Partners' Equity and Liabilities	2,064,159	1,973,181
June 2014 Notes [Member] | Reportable Legal Entities [Member] | Parent Company [Member]
Current Assets:
Cash and cash equivalents	0	0	77,007	80,000
Receivables	0	0
Inventories	0	0
Other current assets	164	173
Total current assets	164	173
Property and equipment (net)	0	0
Investment In Park	588,684	798,076
Goodwill	674	674
Other intangibles, net	0	0
Deferred tax asset	0	0
Other Assets	0	0
Assets	589,522	798,923
Current Liabilities:
Current maturities of long-term debt		0
Accounts payable	497,558	428,396
Deferred revenue	0	0
Accrued interest	27	4,613
Accrued taxes	352	405
Accrued salaries, wages and benefits	0	0
Self-insurance reserves	0	0
Other accrued liabilities	3,406	2,282
Total current liabilities	501,343	435,696
Deferred Tax Liability	0	0
Derivative Liability	5,233	10,633
Other Liabilities	0	0
Long-Term Debt:
Term debt	0	0
Notes	0	292,075
Long-term debt, noncurrent	0	292,075
Equity	82,946	60,519
Total Partners' Equity and Liabilities	589,522	798,923
June 2014 Notes [Member] | Reportable Legal Entities [Member] | Guarantor Subsidiaries [Member]
Current Assets:
Cash and cash equivalents	81,582	58,178	3,444	5,939
Receivables	857,205	576,975
Inventories	27,828	24,905
Other current assets	10,983	9,833
Total current assets	977,598	669,891
Property and equipment (net)	1,403,264	1,363,018
Investment In Park	234,238	324,282
Goodwill	119,605	119,605
Other intangibles, net	23,887	24,582
Deferred tax asset	0	0
Other Assets	9,470	18,680
Assets	2,768,062	2,520,058
Current Liabilities:
Current maturities of long-term debt		2,139
Accounts payable	18,610	18,471
Deferred revenue	79,894	77,164
Accrued interest	6,024	109
Accrued taxes	73,224	41,661
Accrued salaries, wages and benefits	0	0
Self-insurance reserves	12,542	13,252
Other accrued liabilities	10,139	4,434
Total current liabilities	200,433	157,230
Deferred Tax Liability	81,945	125,350
Derivative Liability	0	0
Other Liabilities	10,811	11,926
Long-Term Debt:
Term debt	596,351	456,958
Notes	491,571	0
Long-term debt, noncurrent	1,087,922	456,958
Equity	1,386,951	1,768,594
Total Partners' Equity and Liabilities	2,768,062	2,520,058
June 2014 Notes [Member] | Eliminations [Member]
Current Assets:
Cash and cash equivalents	(1,095)	(1,025)	0	0
Receivables	(836,241)	(570,989)
Inventories	0	0
Other current assets	(29,601)	(1,761)
Total current assets	(866,937)	(573,775)
Property and equipment (net)	0	0
Investment In Park	(2,106,694)	(2,260,059)
Goodwill	0	0
Other intangibles, net	0	0
Deferred tax asset	(20,956)	(33,303)
Other Assets	0	0
Assets	(2,994,587)	(2,867,137)
Current Liabilities:
Current maturities of long-term debt		0
Accounts payable	(837,336)	(572,014)
Deferred revenue	0	0
Accrued interest	0	0
Accrued taxes	(29,601)	(1,761)
Accrued salaries, wages and benefits	0	0
Self-insurance reserves	0	0
Other accrued liabilities	0	0
Total current liabilities	(866,937)	(573,775)
Deferred Tax Liability	(20,956)	(33,303)
Derivative Liability	0	0
Other Liabilities	0	0
Long-Term Debt:
Term debt	0	0
Notes	0	0
Long-term debt, noncurrent	0	0
Equity	(2,106,694)	(2,260,059)
Total Partners' Equity and Liabilities	(2,994,587)	(2,867,137)
June 2014 Notes [Member] | Co-Issuer Subsidiary (Magnum) [Member] | Reportable Legal Entities [Member] | Subsidiary Issuer [Member]
Current Assets:
Cash and cash equivalents	0	0	0	382
Receivables	1,184	1,409
Inventories	0	0
Other current assets	28,297	796
Total current assets	29,481	2,205
Property and equipment (net)	835	844
Investment In Park	1,045,640	937,626
Goodwill	0	0
Other intangibles, net	0	0
Deferred tax asset	20,956	33,303
Other Assets	0	2,000
Assets	1,096,912	975,978
Current Liabilities:
Current maturities of long-term debt		572
Accounts payable	344,410	145,258
Deferred revenue	0	0
Accrued interest	18	3,207
Accrued taxes	0	18,653
Accrued salaries, wages and benefits	17,498	29,227
Self-insurance reserves	10,947	12,490
Other accrued liabilities	5,094	3,018
Total current liabilities	377,967	212,425
Deferred Tax Liability	0	0
Derivative Liability	3,489	7,088
Other Liabilities	873	1,236
Long-Term Debt:
Term debt	127,437	123,672
Notes	0	203,140
Long-term debt, noncurrent	127,437	326,812
Equity	587,146	428,417
Total Partners' Equity and Liabilities	1,096,912	975,978
June 2014 Notes [Member] | Co-Issuer Subsidiary (Cedar Canada) [Member] | Reportable Legal Entities [Member] | Subsidiary Issuer [Member]
Current Assets:
Cash and cash equivalents	85,758	65,563	39,106	45,519
Receivables	15,574	28,019
Inventories	1,891	1,371
Other current assets	3,454	2,229
Total current assets	106,677	97,182
Property and equipment (net)	181,673	175,358
Investment In Park	238,132	200,075
Goodwill	63,551	59,381
Other intangibles, net	14,177	13,255
Deferred tax asset	0	0
Other Assets	40	108
Assets	604,250	545,359
Current Liabilities:
Current maturities of long-term debt		64
Accounts payable	1,379	740
Deferred revenue	6,237	5,601
Accrued interest	2,055	2,057
Accrued taxes	0	0
Accrued salaries, wages and benefits	1,242	1,131
Self-insurance reserves	1,618	1,321
Other accrued liabilities	157	193
Total current liabilities	12,688	11,107
Deferred Tax Liability	13,809	12,838
Derivative Liability	0	0
Other Liabilities	0	0
Long-Term Debt:
Term debt	0	13,598
Notes	445,156	444,768
Long-term debt, noncurrent	445,156	458,366
Equity	132,597	63,048
Total Partners' Equity and Liabilities	604,250	545,359
April 2017 notes | Reportable Legal Entities [Member] | Parent Company [Member]
Current Assets:
Cash and cash equivalents	0	0	77,007	80,000
Receivables	0	0
Inventories	0	0
Other current assets	164	173
Total current assets	164	173
Property and equipment (net)	0	0
Investment In Park	588,684	798,076
Goodwill	674	674
Other intangibles, net	0	0
Deferred tax asset	0	0
Other Assets	0	0
Assets	589,522	798,923
Current Liabilities:
Current maturities of long-term debt		0
Accounts payable	497,558	428,396
Deferred revenue	0	0
Accrued interest	27	4,613
Accrued taxes	352	405
Accrued salaries, wages and benefits	0	0
Self-insurance reserves	0	0
Other accrued liabilities	3,406	2,282
Total current liabilities	501,343	435,696
Deferred Tax Liability	0	0
Derivative Liability	5,233	10,633
Other Liabilities	0	0
Long-Term Debt:
Term debt	0	0
Notes	0	292,075
Long-term debt, noncurrent	0	292,075
Equity	82,946	60,519
Total Partners' Equity and Liabilities	589,522	798,923
April 2017 notes | Reportable Legal Entities [Member] | Guarantor Subsidiaries [Member]
Current Assets:
Cash and cash equivalents	1,152	353	639	405
Receivables	831,075	551,757
Inventories	5,300	4,014
Other current assets	1,642	1,464
Total current assets	839,169	557,588
Property and equipment (net)	1,403,264	1,363,018
Investment In Park	234,237	324,282
Goodwill	111,218	111,218
Other intangibles, net	23,887	24,582
Deferred tax asset	0	0
Other Assets	9,068	17,440
Assets	2,620,843	2,398,128
Current Liabilities:
Current maturities of long-term debt		0
Accounts payable	5,038	2,626
Deferred revenue	20,587	21,667
Accrued interest	0	0
Accrued taxes	67,048	35,711
Accrued salaries, wages and benefits	0	0
Self-insurance reserves	2,386	2,090
Other accrued liabilities	4,490	1,970
Total current liabilities	99,549	64,064
Deferred Tax Liability	81,945	125,350
Derivative Liability	0	0
Other Liabilities	10,691	11,589
Long-Term Debt:
Term debt	0	0
Notes	0	0
Long-term debt, noncurrent	0	0
Equity	2,428,658	2,197,125
Total Partners' Equity and Liabilities	2,620,843	2,398,128
April 2017 notes | Eliminations [Member]
Current Assets:
Cash and cash equivalents	(1,095)	(1,025)	0	0
Receivables	(836,241)	(570,989)
Inventories	0	0
Other current assets	(29,601)	(1,761)
Total current assets	(866,937)	(573,775)
Property and equipment (net)	0	0
Investment In Park	(3,499,454)	(3,405,385)
Goodwill	0	0
Other intangibles, net	0	0
Deferred tax asset	(20,956)	(33,303)
Other Assets	0	0
Assets	(4,387,347)	(4,012,463)
Current Liabilities:
Current maturities of long-term debt		0
Accounts payable	(837,336)	(572,014)
Deferred revenue	0	0
Accrued interest	0	0
Accrued taxes	(29,601)	(1,761)
Accrued salaries, wages and benefits	0	0
Self-insurance reserves	0	0
Other accrued liabilities	0	0
Total current liabilities	(866,937)	(573,775)
Deferred Tax Liability	(20,956)	(33,303)
Derivative Liability	0	0
Other Liabilities	0	0
Long-Term Debt:
Term debt	0	0
Notes	0	0
Long-term debt, noncurrent	0	0
Equity	(3,499,454)	(3,405,385)
Total Partners' Equity and Liabilities	(4,387,347)	(4,012,463)
April 2017 notes | Co-Issuer Subsidiary (Magnum) [Member] | Reportable Legal Entities [Member] | Subsidiary Issuer [Member]
Current Assets:
Cash and cash equivalents	0	0	0	382
Receivables	1,184	1,409
Inventories	0	0
Other current assets	28,297	796
Total current assets	29,481	2,205
Property and equipment (net)	835	844
Investment In Park	1,045,640	937,626
Goodwill	0	0
Other intangibles, net	0	0
Deferred tax asset	20,956	33,303
Other Assets	0	2,000
Assets	1,096,912	975,978
Current Liabilities:
Current maturities of long-term debt		572
Accounts payable	344,410	145,258
Deferred revenue	0	0
Accrued interest	18	3,207
Accrued taxes	0	18,653
Accrued salaries, wages and benefits	17,498	29,227
Self-insurance reserves	10,947	12,490
Other accrued liabilities	5,094	3,018
Total current liabilities	377,967	212,425
Deferred Tax Liability	0	0
Derivative Liability	3,489	7,088
Other Liabilities	873	1,236
Long-Term Debt:
Term debt	127,437	123,672
Notes	0	203,140
Long-term debt, noncurrent	127,437	326,812
Equity	587,146	428,417
Total Partners' Equity and Liabilities	1,096,912	975,978
April 2017 notes | Co-Issuer Subsidiary (Cedar Canada) [Member] | Reportable Legal Entities [Member] | Subsidiary Issuer [Member]
Current Assets:
Cash and cash equivalents	85,758	65,563	39,106	45,519
Receivables	15,574	28,019
Inventories	1,891	1,371
Other current assets	3,454	2,229
Total current assets	106,677	97,182
Property and equipment (net)	181,673	175,358
Investment In Park	238,132	200,075
Goodwill	63,551	59,381
Other intangibles, net	14,177	13,255
Deferred tax asset	0	0
Other Assets	40	108
Assets	604,250	545,359
Current Liabilities:
Current maturities of long-term debt		64
Accounts payable	1,379	740
Deferred revenue	6,237	5,601
Accrued interest	2,055	2,057
Accrued taxes	0	0
Accrued salaries, wages and benefits	1,242	1,131
Self-insurance reserves	1,618	1,321
Other accrued liabilities	157	193
Total current liabilities	12,688	11,107
Deferred Tax Liability	13,809	12,838
Derivative Liability	0	0
Other Liabilities	0	0
Long-Term Debt:
Term debt	0	13,598
Notes	445,156	444,768
Long-term debt, noncurrent	445,156	458,366
Equity	132,597	63,048
Total Partners' Equity and Liabilities	604,250	545,359
April 2017 notes | Co-Issuer Subsidiary (Millennium) [Member] | Reportable Legal Entities [Member] | Subsidiary Issuer [Member]
Current Assets:
Cash and cash equivalents	80,430	57,825	$ 2,805	$ 5,534
Receivables	26,130	25,218
Inventories	22,528	20,891
Other current assets	9,341	8,369
Total current assets	138,429	112,303
Property and equipment (net)	0	0
Investment In Park	1,392,761	1,145,326
Goodwill	8,387	8,387
Other intangibles, net	0	0
Deferred tax asset	0	0
Other Assets	402	1,240
Assets	1,539,979	1,267,256
Current Liabilities:
Current maturities of long-term debt		2,139
Accounts payable	13,572	15,845
Deferred revenue	59,307	55,497
Accrued interest	6,024	109
Accrued taxes	6,176	5,950
Accrued salaries, wages and benefits	0	0
Self-insurance reserves	10,156	11,162
Other accrued liabilities	5,649	2,464
Total current liabilities	100,884	93,166
Deferred Tax Liability	0	0
Derivative Liability	0	0
Other Liabilities	120	337
Long-Term Debt:
Term debt	596,351	456,958
Notes	491,571	0
Long-term debt, noncurrent	1,087,922	456,958
Equity	351,053	716,795
Total Partners' Equity and Liabilities	$ 1,539,979	$ 1,267,256

Consolidating Financial Infor63

Consolidating Financial Information of Guarantors and Issuers Income Statement (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Sep. 25, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Condensed Financial Statements, Captions [Line Items]
Net revenues		$ 1,321,967	$ 1,288,721	$ 1,235,778
Costs and expenses:
Cost of food, merchandise and games revenues		110,811	106,608	104,827
Operating expenses		558,102	538,881	517,626
Selling, general and administrative		193,770	181,830	171,490
Depreciation and amortization		153,222	131,876	125,631
Loss on impairment / retirement of fixed assets, net		12,728	12,587	20,873
Gain on sale of investment		(1,877)	0	0
Total costs and expenses		1,026,756	971,782	940,447
Operating income		295,211	316,939	295,331
Interest expense (income), net		84,748	83,686	86,785
Net effect of swaps		(45)	(1,197)	(6,884)
Loss on early debt extinguishment		23,121	0	0
(Gain) loss on foreign currency		(29,086)	(14,656)	81,016
Other (income) expense		(115)	0	0
(Income) loss from investment in affiliates		0	0	0
Income before taxes		216,588	249,106	134,414
Provision for taxes	$ (100)	1,112	71,418	22,192
Net income		215,476	177,688	112,222
Other comprehensive income (loss), (net of tax):
Foreign currency translation adjustment		(14,849)	(3,700)	16,655
Unrealized gain (loss) on cash flow hedging derivatives		7,975	3,350	(2,734)
Net other comprehensive income (loss)		(6,874)	(350)	13,921
Total comprehensive income		208,602	177,338	126,143
April 2017 notes | Reportable Legal Entities [Member] | Cedar Fair L.P. (Parent) [Member]
Condensed Financial Statements, Captions [Line Items]
Net revenues		104,080	144,042	145,571
Costs and expenses:
Cost of food, merchandise and games revenues		0	0	0
Operating expenses		0	0	1,063
Selling, general and administrative		3,007	3,029	3,081
Depreciation and amortization		0	0	0
Loss on impairment / retirement of fixed assets, net		0	0	0
Gain on sale of investment		0
Total costs and expenses		3,007	3,029	4,144
Operating income		101,073	141,013	141,427
Interest expense (income), net		23,739	32,643	34,204
Net effect of swaps		(150)	(473)	(3,820)
Loss on early debt extinguishment		11,773
(Gain) loss on foreign currency		0	0	0
Other (income) expense		250	250	750
(Income) loss from investment in affiliates		(160,925)	(80,295)	(13,523)
Income before taxes		226,386	188,888	123,816
Provision for taxes		10,910	11,200	11,594
Net income		215,476	177,688	112,222
Other comprehensive income (loss), (net of tax):
Foreign currency translation adjustment		(14,849)	(3,700)	16,655
Unrealized gain (loss) on cash flow hedging derivatives		7,975	3,350	(2,734)
Net other comprehensive income (loss)		(6,874)	(350)	13,921
Total comprehensive income		208,602	177,338	126,143
April 2017 notes | Reportable Legal Entities [Member] | Guarantor Subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Net revenues		395,745	378,556	418,394
Costs and expenses:
Cost of food, merchandise and games revenues		18,386	17,756	18,484
Operating expenses		44,130	49,393	146,761
Selling, general and administrative		19,867	15,058	24,705
Depreciation and amortization		137,535	117,025	111,268
Loss on impairment / retirement of fixed assets, net		8,970	9,742	17,067
Gain on sale of investment		0
Total costs and expenses		228,888	208,974	318,285
Operating income		166,857	169,582	100,109
Interest expense (income), net		(22,435)	(14,169)	(11,731)
Net effect of swaps		0	0	0
Loss on early debt extinguishment		0
(Gain) loss on foreign currency		0	0	0
Other (income) expense		69,756	79,482	14,016
(Income) loss from investment in affiliates		(84,398)	(27,628)	27,480
Income before taxes		203,934	131,897	70,344
Provision for taxes		(10,819)	38,218	35,100
Net income		214,753	93,679	35,244
Other comprehensive income (loss), (net of tax):
Foreign currency translation adjustment		0	0	0
Unrealized gain (loss) on cash flow hedging derivatives		0	0	0
Net other comprehensive income (loss)		0	0	0
Total comprehensive income		214,753	93,679	35,244
April 2017 notes | Eliminations [Member]
Condensed Financial Statements, Captions [Line Items]
Net revenues		(583,391)	(635,147)	(585,597)
Costs and expenses:
Cost of food, merchandise and games revenues		0	0	0
Operating expenses		(583,391)	(635,147)	(585,597)
Selling, general and administrative		0	0	0
Depreciation and amortization		0	0	0
Loss on impairment / retirement of fixed assets, net		0	0	0
Gain on sale of investment		0
Total costs and expenses		(583,391)	(635,147)	(585,597)
Operating income		0	0	0
Interest expense (income), net		0	0	0
Net effect of swaps		0	0	0
Loss on early debt extinguishment		0
(Gain) loss on foreign currency		0	0	0
Other (income) expense		0	0	0
(Income) loss from investment in affiliates		460,078	201,600	21,284
Income before taxes		(460,078)	(201,600)	(21,284)
Provision for taxes		0	0	0
Net income		(460,078)	(201,600)	(21,284)
Other comprehensive income (loss), (net of tax):
Foreign currency translation adjustment		14,849	3,700	(16,655)
Unrealized gain (loss) on cash flow hedging derivatives		(2,422)	(1,060)	1,021
Net other comprehensive income (loss)		12,427	2,640	(15,634)
Total comprehensive income		(447,651)	(198,960)	(36,918)
June 2014 Notes [Member] | Reportable Legal Entities [Member] | Cedar Fair L.P. (Parent) [Member]
Condensed Financial Statements, Captions [Line Items]
Net revenues		104,080	144,042	145,571
Costs and expenses:
Cost of food, merchandise and games revenues		0	0	0
Operating expenses		0	0	1,063
Selling, general and administrative		3,007	3,029	3,081
Depreciation and amortization		0	0	0
Loss on impairment / retirement of fixed assets, net		0	0	0
Gain on sale of investment		0
Total costs and expenses		3,007	3,029	4,144
Operating income		101,073	141,013	141,427
Interest expense (income), net		23,739	32,643	34,204
Net effect of swaps		(150)	(473)	(3,820)
Loss on early debt extinguishment		11,773
(Gain) loss on foreign currency		0	0	0
Other (income) expense		250	250	750
(Income) loss from investment in affiliates		(160,925)	(80,295)	(13,523)
Income before taxes		226,386	188,888	123,816
Provision for taxes		10,910	11,200	11,594
Net income		215,476	177,688	112,222
Other comprehensive income (loss), (net of tax):
Foreign currency translation adjustment		(14,849)	(3,700)	16,655
Unrealized gain (loss) on cash flow hedging derivatives		7,975	3,350	(2,734)
Net other comprehensive income (loss)		(6,874)	(350)	13,921
Total comprehensive income		208,602	177,338	126,143
June 2014 Notes [Member] | Reportable Legal Entities [Member] | Guarantor Subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Net revenues		1,239,067	1,234,075	1,118,384
Costs and expenses:
Cost of food, merchandise and games revenues		99,328	96,740	95,577
Operating expenses		666,063	720,390	675,821
Selling, general and administrative		112,394	100,228	102,500
Depreciation and amortization		137,535	117,025	111,268
Loss on impairment / retirement of fixed assets, net		12,072	12,428	20,456
Gain on sale of investment		0
Total costs and expenses		1,027,392	1,046,811	1,005,622
Operating income		211,675	187,264	112,762
Interest expense (income), net		17,333	1,526	(1,010)
Net effect of swaps		0	0	0
Loss on early debt extinguishment		2,955
(Gain) loss on foreign currency		0	4	0
Other (income) expense		69,756	79,482	14,016
(Income) loss from investment in affiliates		(84,398)	(27,628)	27,480
Income before taxes		206,029	133,880	72,276
Provision for taxes		(8,724)	40,201	37,032
Net income		214,753	93,679	35,244
Other comprehensive income (loss), (net of tax):
Foreign currency translation adjustment		0	0	0
Unrealized gain (loss) on cash flow hedging derivatives		0	0	0
Net other comprehensive income (loss)		0	0	0
Total comprehensive income		214,753	93,679	35,244
June 2014 Notes [Member] | Eliminations [Member]
Condensed Financial Statements, Captions [Line Items]
Net revenues		(466,605)	(528,303)	(381,211)
Costs and expenses:
Cost of food, merchandise and games revenues		0	0	0
Operating expenses		(466,605)	(528,303)	(381,211)
Selling, general and administrative		0	0	0
Depreciation and amortization		0	0	0
Loss on impairment / retirement of fixed assets, net		0	0	0
Gain on sale of investment		0
Total costs and expenses		(466,605)	(528,303)	(381,211)
Operating income		0	0	0
Interest expense (income), net		0	0	0
Net effect of swaps		0	0	0
Loss on early debt extinguishment		0
(Gain) loss on foreign currency		0	0	0
Other (income) expense		0	0	0
(Income) loss from investment in affiliates		460,078	201,600	21,284
Income before taxes		(460,078)	(201,600)	(21,284)
Provision for taxes		0	0	0
Net income		(460,078)	(201,600)	(21,284)
Other comprehensive income (loss), (net of tax):
Foreign currency translation adjustment		14,849	3,700	(16,655)
Unrealized gain (loss) on cash flow hedging derivatives		(2,422)	(1,060)	1,021
Net other comprehensive income (loss)		12,427	2,640	(15,634)
Total comprehensive income		(447,651)	(198,960)	(36,918)
Co-Issuer Subsidiary (Magnum) [Member] | April 2017 notes | Reportable Legal Entities [Member] | Subsidiary Issuer [Member]
Condensed Financial Statements, Captions [Line Items]
Net revenues		317,496	320,945	240,817
Costs and expenses:
Cost of food, merchandise and games revenues		0	0	372
Operating expenses		313,654	303,974	179,139
Selling, general and administrative		67,872	68,422	55,551
Depreciation and amortization		33	35	37
Loss on impairment / retirement of fixed assets, net		0	0	0
Gain on sale of investment		(1,877)
Total costs and expenses		379,682	372,431	235,099
Operating income		(62,186)	(51,486)	5,718
Interest expense (income), net		18,837	24,114	28,210
Net effect of swaps		105	(724)	(3,064)
Loss on early debt extinguishment		8,188
(Gain) loss on foreign currency		(25)	0	0
Other (income) expense		(73,581)	(83,657)	(18,649)
(Income) loss from investment in affiliates		(176,698)	(73,132)	(15,141)
Income before taxes		160,988	81,913	14,362
Provision for taxes		60	1,621	840
Net income		160,928	80,292	13,522
Other comprehensive income (loss), (net of tax):
Foreign currency translation adjustment		0	0	0
Unrealized gain (loss) on cash flow hedging derivatives		2,422	1,060	(1,021)
Net other comprehensive income (loss)		2,422	1,060	(1,021)
Total comprehensive income		163,350	81,352	12,501
Co-Issuer Subsidiary (Magnum) [Member] | June 2014 Notes [Member] | Reportable Legal Entities [Member] | Subsidiary Issuer [Member]
Condensed Financial Statements, Captions [Line Items]
Net revenues		317,496	320,945	240,817
Costs and expenses:
Cost of food, merchandise and games revenues		0	0	372
Operating expenses		313,654	303,974	179,139
Selling, general and administrative		67,872	68,422	55,551
Depreciation and amortization		33	35	37
Loss on impairment / retirement of fixed assets, net		0	0	0
Gain on sale of investment		(1,877)
Total costs and expenses		379,682	372,431	235,099
Operating income		(62,186)	(51,486)	5,718
Interest expense (income), net		18,837	24,114	28,210
Net effect of swaps		105	(724)	(3,064)
Loss on early debt extinguishment		8,188
(Gain) loss on foreign currency		(25)	0	0
Other (income) expense		(73,581)	(83,657)	(18,649)
(Income) loss from investment in affiliates		(176,698)	(73,132)	(15,141)
Income before taxes		160,988	81,913	14,362
Provision for taxes		60	1,621	840
Net income		160,928	80,292	13,522
Other comprehensive income (loss), (net of tax):
Foreign currency translation adjustment		0	0	0
Unrealized gain (loss) on cash flow hedging derivatives		2,422	1,060	(1,021)
Net other comprehensive income (loss)		2,422	1,060	(1,021)
Total comprehensive income		163,350	81,352	12,501
Co-Issuer Subsidiary (Cedar Canada) [Member] | April 2017 notes | Reportable Legal Entities [Member] | Subsidiary Issuer [Member]
Condensed Financial Statements, Captions [Line Items]
Net revenues		127,929	117,962	112,217
Costs and expenses:
Cost of food, merchandise and games revenues		11,483	9,868	8,878
Operating expenses		44,990	42,820	42,814
Selling, general and administrative		10,497	10,151	10,358
Depreciation and amortization		15,654	14,816	14,326
Loss on impairment / retirement of fixed assets, net		656	159	417
Gain on sale of investment		0
Total costs and expenses		83,280	77,814	76,793
Operating income		44,649	40,148	35,424
Interest expense (income), net		24,839	25,403	25,381
Net effect of swaps		0	0	0
Loss on early debt extinguishment		205
(Gain) loss on foreign currency		(29,061)	(14,660)	81,016
Other (income) expense		3,460	3,925	3,883
(Income) loss from investment in affiliates		(38,057)	(20,545)	(20,100)
Income before taxes		83,263	46,025	(54,756)
Provision for taxes		(1,134)	18,396	(27,274)
Net income		84,397	27,629	(27,482)
Other comprehensive income (loss), (net of tax):
Foreign currency translation adjustment		(14,849)	(3,700)	16,655
Unrealized gain (loss) on cash flow hedging derivatives		0	0	0
Net other comprehensive income (loss)		(14,849)	(3,700)	16,655
Total comprehensive income		69,548	23,929	(10,827)
Co-Issuer Subsidiary (Cedar Canada) [Member] | June 2014 Notes [Member] | Reportable Legal Entities [Member] | Subsidiary Issuer [Member]
Condensed Financial Statements, Captions [Line Items]
Net revenues		127,929	117,962	112,217
Costs and expenses:
Cost of food, merchandise and games revenues		11,483	9,868	8,878
Operating expenses		44,990	42,820	42,814
Selling, general and administrative		10,497	10,151	10,358
Depreciation and amortization		15,654	14,816	14,326
Loss on impairment / retirement of fixed assets, net		656	159	417
Gain on sale of investment		0
Total costs and expenses		83,280	77,814	76,793
Operating income		44,649	40,148	35,424
Interest expense (income), net		24,839	25,403	25,381
Net effect of swaps		0	0	0
Loss on early debt extinguishment		205
(Gain) loss on foreign currency		(29,061)	(14,660)	81,016
Other (income) expense		3,460	3,925	3,883
(Income) loss from investment in affiliates		(38,057)	(20,545)	(20,100)
Income before taxes		83,263	46,025	(54,756)
Provision for taxes		(1,134)	18,396	(27,274)
Net income		84,397	27,629	(27,482)
Other comprehensive income (loss), (net of tax):
Foreign currency translation adjustment		(14,849)	(3,700)	16,655
Unrealized gain (loss) on cash flow hedging derivatives		0	0	0
Net other comprehensive income (loss)		(14,849)	(3,700)	16,655
Total comprehensive income		69,548	23,929	(10,827)
Co-Issuer Subsidiary (Millennium) [Member] | April 2017 notes | Reportable Legal Entities [Member] | Subsidiary Issuer [Member]
Condensed Financial Statements, Captions [Line Items]
Net revenues		960,108	962,363	904,376
Costs and expenses:
Cost of food, merchandise and games revenues		80,942	78,984	77,093
Operating expenses		738,719	777,841	733,446
Selling, general and administrative		92,527	85,170	77,795
Depreciation and amortization		0	0	0
Loss on impairment / retirement of fixed assets, net		3,102	2,686	3,389
Gain on sale of investment		0
Total costs and expenses		915,290	944,681	891,723
Operating income		44,818	17,682	12,653
Interest expense (income), net		39,768	15,695	10,721
Net effect of swaps		0	0	0
Loss on early debt extinguishment		2,955
(Gain) loss on foreign currency		0	4	0
Other (income) expense		0	0	0
(Income) loss from investment in affiliates		0	0	0
Income before taxes		2,095	1,983	1,932
Provision for taxes		2,095	1,983	1,932
Net income		0	0	0
Other comprehensive income (loss), (net of tax):
Foreign currency translation adjustment		0	0	0
Unrealized gain (loss) on cash flow hedging derivatives		0	0	0
Net other comprehensive income (loss)		0	0	0
Total comprehensive income		$ 0	$ 0	$ 0

Consolidating Financial Infor64

Consolidating Financial Information of Guarantors and Issuers Cash Flows (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Condensed Financial Statements, Captions [Line Items]
NET CASH (FOR) FROM OPERATING ACTIVITIES	$ 331,179	$ 358,347	$ 345,950
CASH FLOWS FOR INVESTING ACTIVITIES
Intercompany receivables (payments) receipts	0	0	0
Proceeds from returns on investments	0
Purchase of identifiable intangible assets	(66)	(577)	0
Proceeds from sale of preferred equity investment	3,281
Sale (purchase) of preferred equity investment	3,281	0	(2,000)
Purchase of preferred equity instrument			(2,000)
Capital expenditures	(188,084)	(160,656)	(175,865)
Net cash for investing activities	(184,869)	(161,233)	(177,865)
CASH FLOWS FOR FINANCING ACTIVITIES
Intercompany payables (payments) receipts	0	0	0
Payments for returns of capital	0
Term debt borrowings	750,000	0	0
Note borrowings	500,000	0	0
Term debt payments	(617,850)	(6,000)	0
Note payments, including amounts paid for early termination	(515,458)
Distributions paid to partners	(194,756)	(187,182)	(172,614)
Payment of debt issuance costs	(19,809)	0	0
Exercise of limited partnership unit options	65	0	0
Tax effect of units involved in treasury unit transactions	(4,440)	(422)	(1,589)
Payments related to tax withholding for equity compensation	(4,173)	(920)	(3,733)
Net cash for financing activities	(106,421)	(194,524)	(177,936)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	3,640	569	(2,432)
CASH AND CASH EQUIVALENTS
Net increase (decrease) for the year	43,529	3,159	(12,283)
Balance, beginning of year	122,716	119,557	131,840
Balance, end of year	166,245	122,716	119,557
April 2017 notes | Reportable Legal Entities [Member] | Parent Company [Member]
Condensed Financial Statements, Captions [Line Items]
NET CASH (FOR) FROM OPERATING ACTIVITIES	93,378	118,833	89,637
CASH FLOWS FOR INVESTING ACTIVITIES
Intercompany receivables (payments) receipts	0	0	0
Proceeds from returns on investments	338,000
Purchase of identifiable intangible assets	0	0
Proceeds from sale of preferred equity investment	0
Purchase of preferred equity instrument			0
Capital expenditures	0	0	0
Net cash for investing activities	338,000	0	0
CASH FLOWS FOR FINANCING ACTIVITIES
Intercompany payables (payments) receipts	69,160	(6,332)	82,131
Payments for returns of capital	0
Term debt borrowings	0
Note borrowings	0
Term debt payments	0	0
Note payments, including amounts paid for early termination	(304,014)
Distributions paid to partners	(196,524)	(189,508)	(174,761)
Payment of debt issuance costs	0
Exercise of limited partnership unit options	0
Tax effect of units involved in treasury unit transactions	0	0	0
Payments related to tax withholding for equity compensation	0	0	0
Net cash for financing activities	(431,378)	(195,840)	(92,630)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	0	0	0
CASH AND CASH EQUIVALENTS
Net increase (decrease) for the year	0	(77,007)	(2,993)
Balance, beginning of year	0	77,007	80,000
Balance, end of year	0	0	77,007
April 2017 notes | Reportable Legal Entities [Member] | Guarantor Subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
NET CASH (FOR) FROM OPERATING ACTIVITIES	160,801	47,728	129,287
CASH FLOWS FOR INVESTING ACTIVITIES
Intercompany receivables (payments) receipts	(278,051)	(24,562)	(55,294)
Proceeds from returns on investments	146,500
Purchase of identifiable intangible assets	0	(474)
Proceeds from sale of preferred equity investment	0
Purchase of preferred equity instrument			0
Capital expenditures	(28,451)	(22,978)	(73,759)
Net cash for investing activities	(160,002)	(48,014)	(129,053)
CASH FLOWS FOR FINANCING ACTIVITIES
Intercompany payables (payments) receipts	0	0	0
Payments for returns of capital	0
Term debt borrowings	0
Note borrowings	0
Term debt payments	0	0
Note payments, including amounts paid for early termination	0
Distributions paid to partners	0	0	0
Payment of debt issuance costs	0
Tax effect of units involved in treasury unit transactions	0	0	0
Payments related to tax withholding for equity compensation	0	0	0
Net cash for financing activities	0	0	0
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	0	0	0
CASH AND CASH EQUIVALENTS
Net increase (decrease) for the year	799	(286)	234
Balance, beginning of year	353	639	405
Balance, end of year	1,152	353	639
April 2017 notes | Eliminations [Member]
Condensed Financial Statements, Captions [Line Items]
NET CASH (FOR) FROM OPERATING ACTIVITIES	(1,838)	(3,351)	(2,147)
CASH FLOWS FOR INVESTING ACTIVITIES
Intercompany receivables (payments) receipts	278,051	24,562	58,546
Proceeds from returns on investments	(500,000)
Purchase of identifiable intangible assets	0	0
Proceeds from sale of preferred equity investment	0
Purchase of preferred equity instrument			0
Capital expenditures	0	0	0
Net cash for investing activities	(221,949)	24,562	58,546
CASH FLOWS FOR FINANCING ACTIVITIES
Intercompany payables (payments) receipts	(278,051)	(24,562)	(58,546)
Payments for returns of capital	500,000
Term debt borrowings	0
Note borrowings	0
Term debt payments	0	0
Note payments, including amounts paid for early termination	0
Distributions paid to partners	1,768	2,326	2,147
Payment of debt issuance costs	0
Exercise of limited partnership unit options	0
Tax effect of units involved in treasury unit transactions	0	0	0
Payments related to tax withholding for equity compensation	0	0	0
Net cash for financing activities	223,717	(22,236)	(56,399)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	0	0	0
CASH AND CASH EQUIVALENTS
Net increase (decrease) for the year	(70)	(1,025)	0
Balance, beginning of year	(1,025)	0	0
Balance, end of year	(1,095)	(1,025)	0
June 2014 Notes [Member] | Reportable Legal Entities [Member] | Parent Company [Member]
Condensed Financial Statements, Captions [Line Items]
NET CASH (FOR) FROM OPERATING ACTIVITIES	93,378	118,833	89,637
CASH FLOWS FOR INVESTING ACTIVITIES
Intercompany receivables (payments) receipts	0	0	0
Proceeds from returns on investments	338,000
Purchase of identifiable intangible assets	0	0
Proceeds from sale of preferred equity investment	0
Purchase of preferred equity instrument			0
Capital expenditures	0	0	0
Net cash for investing activities	338,000	0	0
CASH FLOWS FOR FINANCING ACTIVITIES
Intercompany payables (payments) receipts	69,160	(6,332)	82,131
Payments for returns of capital	0
Term debt borrowings	0
Note borrowings	0
Term debt payments	0	0
Note payments, including amounts paid for early termination	(304,014)
Distributions paid to partners	(196,524)	(189,508)	(174,761)
Payment of debt issuance costs	0
Exercise of limited partnership unit options	0
Tax effect of units involved in treasury unit transactions	0	0	0
Payments related to tax withholding for equity compensation	0	0	0
Net cash for financing activities	(431,378)	(195,840)	(92,630)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	0	0	0
CASH AND CASH EQUIVALENTS
Net increase (decrease) for the year	0	(77,007)	(2,993)
Balance, beginning of year	0	77,007	80,000
Balance, end of year	0	0	77,007
June 2014 Notes [Member] | Reportable Legal Entities [Member] | Guarantor Subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
NET CASH (FOR) FROM OPERATING ACTIVITIES	209,780	237,262	221,001
CASH FLOWS FOR INVESTING ACTIVITIES
Intercompany receivables (payments) receipts	(278,051)	(24,562)	(55,294)
Proceeds from returns on investments	146,500
Purchase of identifiable intangible assets	(66)	(548)
Proceeds from sale of preferred equity investment	0
Purchase of preferred equity instrument			0
Capital expenditures	(177,899)	(152,793)	(168,202)
Net cash for investing activities	(309,516)	(177,903)	(223,496)
CASH FLOWS FOR FINANCING ACTIVITIES
Intercompany payables (payments) receipts	0	0	0
Payments for returns of capital	(500,000)
Term debt borrowings	619,000
Note borrowings	500,000
Term debt payments	(477,377)	(4,625)
Note payments, including amounts paid for early termination	0
Distributions paid to partners	0	0	0
Payment of debt issuance costs	(18,483)
Exercise of limited partnership unit options	0
Tax effect of units involved in treasury unit transactions	0	0	0
Payments related to tax withholding for equity compensation	0	0	0
Net cash for financing activities	123,140	(4,625)	0
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	0	0	0
CASH AND CASH EQUIVALENTS
Net increase (decrease) for the year	23,404	54,734	(2,495)
Balance, beginning of year	58,178	3,444	5,939
Balance, end of year	81,582	58,178	3,444
June 2014 Notes [Member] | Eliminations [Member]
Condensed Financial Statements, Captions [Line Items]
NET CASH (FOR) FROM OPERATING ACTIVITIES	(1,838)	(3,351)	(2,147)
CASH FLOWS FOR INVESTING ACTIVITIES
Intercompany receivables (payments) receipts	278,051	24,562	58,546
Proceeds from returns on investments	(500,000)
Purchase of identifiable intangible assets	0	0
Proceeds from sale of preferred equity investment	0
Purchase of preferred equity instrument			0
Capital expenditures	0	0	0
Net cash for investing activities	(221,949)	24,562	58,546
CASH FLOWS FOR FINANCING ACTIVITIES
Intercompany payables (payments) receipts	(278,051)	(24,562)	(58,546)
Payments for returns of capital	500,000
Term debt borrowings	0
Note borrowings	0
Term debt payments	0	0
Note payments, including amounts paid for early termination	0
Distributions paid to partners	1,768	2,326	2,147
Payment of debt issuance costs	0
Exercise of limited partnership unit options	0
Tax effect of units involved in treasury unit transactions	0	0	0
Payments related to tax withholding for equity compensation	0	0	0
Net cash for financing activities	223,717	(22,236)	(56,399)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	0	0	0
CASH AND CASH EQUIVALENTS
Net increase (decrease) for the year	(70)	(1,025)	0
Balance, beginning of year	(1,025)	0	0
Balance, end of year	(1,095)	(1,025)	0
Co-Issuer Subsidiary (Magnum) [Member] | April 2017 notes | Reportable Legal Entities [Member] | Subsidiary Issuer [Member]
Condensed Financial Statements, Captions [Line Items]
NET CASH (FOR) FROM OPERATING ACTIVITIES	(10,710)	(28,315)	(1,120)
CASH FLOWS FOR INVESTING ACTIVITIES
Intercompany receivables (payments) receipts	0	0	0
Proceeds from returns on investments	15,500
Purchase of identifiable intangible assets	0	0
Proceeds from sale of preferred equity investment	3,281
Purchase of preferred equity instrument			(2,000)
Capital expenditures	(25)	0	0
Net cash for investing activities	18,756	0	(2,000)
CASH FLOWS FOR FINANCING ACTIVITIES
Intercompany payables (payments) receipts	208,891	30,894	8,060
Payments for returns of capital	0
Term debt borrowings	131,000
Note borrowings	0
Term debt payments	(126,619)	(1,237)
Note payments, including amounts paid for early termination	(211,444)
Distributions paid to partners	0	0	0
Payment of debt issuance costs	(1,326)
Exercise of limited partnership unit options	65
Tax effect of units involved in treasury unit transactions	(4,440)	(422)	(1,589)
Payments related to tax withholding for equity compensation	(4,173)	(920)	(3,733)
Net cash for financing activities	(8,046)	28,315	2,738
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	0	0	0
CASH AND CASH EQUIVALENTS
Net increase (decrease) for the year	0	0	(382)
Balance, beginning of year	0	0	382
Balance, end of year	0	0	0
Co-Issuer Subsidiary (Magnum) [Member] | June 2014 Notes [Member] | Reportable Legal Entities [Member] | Subsidiary Issuer [Member]
Condensed Financial Statements, Captions [Line Items]
NET CASH (FOR) FROM OPERATING ACTIVITIES	(10,710)	(28,315)	(1,120)
CASH FLOWS FOR INVESTING ACTIVITIES
Intercompany receivables (payments) receipts	0	0	0
Proceeds from returns on investments	15,500
Purchase of identifiable intangible assets	0	0
Proceeds from sale of preferred equity investment	3,281
Purchase of preferred equity instrument			(2,000)
Capital expenditures	(25)	0	0
Net cash for investing activities	18,756	0	(2,000)
CASH FLOWS FOR FINANCING ACTIVITIES
Intercompany payables (payments) receipts	208,891	30,894	8,060
Payments for returns of capital	0
Term debt borrowings	131,000
Note borrowings	0
Term debt payments	(126,619)	(1,237)
Note payments, including amounts paid for early termination	(211,444)
Distributions paid to partners	0	0	0
Payment of debt issuance costs	(1,326)
Exercise of limited partnership unit options	65
Tax effect of units involved in treasury unit transactions	(4,440)	(422)	(1,589)
Payments related to tax withholding for equity compensation	(4,173)	(920)	(3,733)
Net cash for financing activities	(8,046)	28,315	2,738
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	0	0	0
CASH AND CASH EQUIVALENTS
Net increase (decrease) for the year	0	0	(382)
Balance, beginning of year	0	0	382
Balance, end of year	0	0	0
Co-Issuer Subsidiary (Cedar Canada) [Member] | April 2017 notes | Reportable Legal Entities [Member] | Subsidiary Issuer [Member]
Condensed Financial Statements, Captions [Line Items]
NET CASH (FOR) FROM OPERATING ACTIVITIES	40,569	33,918	38,579
CASH FLOWS FOR INVESTING ACTIVITIES
Intercompany receivables (payments) receipts	0	0	(3,252)
Proceeds from returns on investments	0
Purchase of identifiable intangible assets	0	(29)
Proceeds from sale of preferred equity investment	0
Purchase of preferred equity instrument			0
Capital expenditures	(10,160)	(7,863)	(7,663)
Net cash for investing activities	(10,160)	(7,892)	(10,915)
CASH FLOWS FOR FINANCING ACTIVITIES
Intercompany payables (payments) receipts	0	0	(31,645)
Payments for returns of capital	0
Term debt borrowings	0
Note borrowings	0
Term debt payments	(13,854)	(138)
Note payments, including amounts paid for early termination	0
Distributions paid to partners	0	0	0
Payment of debt issuance costs	0
Exercise of limited partnership unit options	0
Tax effect of units involved in treasury unit transactions	0	0	0
Payments related to tax withholding for equity compensation	0	0	0
Net cash for financing activities	(13,854)	(138)	(31,645)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	3,640	569	(2,432)
CASH AND CASH EQUIVALENTS
Net increase (decrease) for the year	20,195	26,457	(6,413)
Balance, beginning of year	65,563	39,106	45,519
Balance, end of year	85,758	65,563	39,106
Co-Issuer Subsidiary (Cedar Canada) [Member] | June 2014 Notes [Member] | Reportable Legal Entities [Member] | Subsidiary Issuer [Member]
Condensed Financial Statements, Captions [Line Items]
NET CASH (FOR) FROM OPERATING ACTIVITIES	40,569	33,918	38,579
CASH FLOWS FOR INVESTING ACTIVITIES
Intercompany receivables (payments) receipts	0	0	(3,252)
Proceeds from returns on investments	0
Purchase of identifiable intangible assets	0	(29)
Proceeds from sale of preferred equity investment	0
Purchase of preferred equity instrument			0
Capital expenditures	(10,160)	(7,863)	(7,663)
Net cash for investing activities	(10,160)	(7,892)	(10,915)
CASH FLOWS FOR FINANCING ACTIVITIES
Intercompany payables (payments) receipts	0	0	(31,645)
Payments for returns of capital	0
Term debt borrowings	0
Note borrowings	0
Term debt payments	(13,854)	(138)
Note payments, including amounts paid for early termination	0
Distributions paid to partners	0	0	0
Payment of debt issuance costs	0
Exercise of limited partnership unit options	0
Tax effect of units involved in treasury unit transactions	0	0	0
Payments related to tax withholding for equity compensation	0	0	0
Net cash for financing activities	(13,854)	(138)	(31,645)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	3,640	569	(2,432)
CASH AND CASH EQUIVALENTS
Net increase (decrease) for the year	20,195	26,457	(6,413)
Balance, beginning of year	65,563	39,106	45,519
Balance, end of year	85,758	65,563	39,106
Co-Issuer Subsidiary (Millennium) [Member] | April 2017 notes | Reportable Legal Entities [Member] | Subsidiary Issuer [Member]
Condensed Financial Statements, Captions [Line Items]
NET CASH (FOR) FROM OPERATING ACTIVITIES	48,979	189,534	91,714
CASH FLOWS FOR INVESTING ACTIVITIES
Intercompany receivables (payments) receipts	0	0	0
Proceeds from returns on investments	0
Purchase of identifiable intangible assets	(66)	(74)
Proceeds from sale of preferred equity investment	0
Purchase of preferred equity instrument			0
Capital expenditures	(149,448)	(129,815)	(94,443)
Net cash for investing activities	(149,514)	(129,889)	(94,443)
CASH FLOWS FOR FINANCING ACTIVITIES
Intercompany payables (payments) receipts	0	0	0
Payments for returns of capital	(500,000)
Term debt borrowings	619,000
Note borrowings	500,000
Term debt payments	(477,377)	(4,625)
Note payments, including amounts paid for early termination	0
Distributions paid to partners	0	0	0
Payment of debt issuance costs	(18,483)
Tax effect of units involved in treasury unit transactions	0	0	0
Payments related to tax withholding for equity compensation	0	0	0
Net cash for financing activities	123,140	(4,625)	0
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	0	0	0
CASH AND CASH EQUIVALENTS
Net increase (decrease) for the year	22,605	55,020	(2,729)
Balance, beginning of year	57,825	2,805	5,534
Balance, end of year	$ 80,430	$ 57,825	$ 2,805