Six Flags Entertainment (FUN) 10-Q 4 Aug 15 2015 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 28, 2015	Jul. 28, 2015
DEI [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 28, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q2
Entity Registrant Name	CEDAR FAIR L P
Entity Central Index Key	811,532
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		0
Entity Unit, Units Outstanding		56,008,206

Unaudited Condensed Consolidate

Unaudited Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Jun. 28, 2015	Dec. 31, 2014	Jun. 29, 2014
Current Assets:
Cash and cash equivalents	$ 35,447	$ 131,840	$ 40,134
Receivables	70,019	27,395	66,561
Inventories	46,627	25,883	45,571
Current deferred tax asset	20,032	9,265	22,900
Prepaid advertising	18,648	1,548	19,697
Other current assets	11,156	7,786	11,701
Total current assets	201,929	203,717	206,564
Property and Equipment:
Land	271,593	276,297	283,118
Land improvements	385,451	366,863	371,038
Buildings	654,619	599,907	600,335
Rides and equipment	1,593,907	1,535,705	1,567,581
Construction in progress	16,756	70,431	34,166
Total property and equipment, gross	2,922,326	2,849,203	2,856,238
Less accumulated depreciation	(1,347,595)	(1,322,652)	(1,299,074)
Total property and equipment, net	1,574,731	1,526,551	1,557,164
Goodwill	221,662	228,291	237,650
Other Intangibles, net	37,278	38,191	39,509
Other Assets	40,678	41,569	44,909
Total Assets	2,076,278	2,038,319	2,085,796
Current Liabilities:
Current maturities of long-term debt	0	0	3,025
Accounts payable	39,917	23,933	37,503
Deferred revenue	147,943	61,161	133,797
Accrued interest	12,455	9,916	12,516
Accrued taxes	12,143	21,800	7,253
Accrued salaries, wages and benefits	32,233	34,102	35,640
Self-insurance reserves	24,020	23,377	23,659
Current derivative liability	6,895	11,791	0
Other accrued liabilities	15,433	12,139	9,405
Total current liabilities	291,039	198,219	262,798
Deferred Tax Liability	153,053	152,513	157,046
Derivative Liability	18,806	14,649	30,110
Other Liabilities	16,061	17,871	7,402
Long-Term Debt:
Revolving credit loans	42,000	0	39,000
Term debt	608,850	608,850	615,825
Notes	950,000	950,000	950,000
Total long-term debt	$ 1,600,850	$ 1,558,850	$ 1,604,825
Commitments and Contingencies
Partners’ Equity:
Special L.P. interests	$ 5,290	$ 5,290	$ 5,290
General partner	0	1	2
Limited partners, 56,008, 55,828 and 55,859 units outstanding at June 28, 2015, December 31, 2014 and June 29, 2014, respectively	(3,049)	101,556	36,918
Accumulated other comprehensive loss	(5,772)	(10,630)	(18,595)
Total partners' equity	(3,531)	96,217	23,615
Total Partners' Equity and Liabilities	$ 2,076,278	$ 2,038,319	$ 2,085,796

Unaudited Condensed Consolidat3

Unaudited Condensed Consolidated Balance Sheets (Parenthetical) - shares shares in Thousands	Jun. 28, 2015	Dec. 31, 2014	Jun. 29, 2014
Limited partners, units outstanding	56,008	55,828	55,859

Unaudited Condensed Consolidat4

Unaudited Condensed Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 28, 2015	Jun. 29, 2014	Jun. 28, 2015	Jun. 29, 2014
Net revenues:
Admissions	$ 207,568	$ 206,958	$ 230,351	$ 226,025
Food, merchandise and games	128,633	121,601	146,577	137,987
Accommodations, extra-charge products and other	41,207	34,455	47,297	39,468
Total net revenues	377,408	363,014	424,225	403,480
Costs and expenses:
Cost of food, merchandise, and games revenues	33,106	31,090	38,694	36,075
Operating expenses	157,325	147,192	235,455	227,542
Selling, general and administrative	46,065	46,617	71,883	68,021
Depreciation and amortization	47,105	46,974	51,116	51,281
Gain on sale of other assets	0	(921)	0	(921)
Loss on impairment / retirement of fixed assets, net	780	215	3,683	1,212
Total costs and expenses	284,381	271,167	400,831	383,210
Operating income	93,027	91,847	23,394	20,270
Interest expense	21,473	27,907	42,005	52,639
Net effect of swaps	(1,407)	(315)	(1,523)	56
Loss on early debt extinguishment	0	29,273	0	29,273
Unrealized/realized foreign currency (gain) loss	(7,911)	(16,102)	30,307	1,082
Interest income	(5)	(6)	(45)	(79)
Income (loss) before taxes	80,877	51,090	(47,350)	(62,701)
Provision (benefit) for taxes	23,294	7,188	(21,100)	(23,063)
Net income (loss)	57,583	43,902	(26,250)	(39,638)
Net income (loss) allocated to general partner	1	1	0	0
Net income (loss) allocated to limited partners	57,582	43,901	(26,250)	(39,638)
Other comprehensive income (loss), (net of tax):
Cumulative foreign currency translation adjustment	(1,758)	(2,317)	5,456	(696)
Unrealized income (loss) on cash flow hedging derivatives	1,841	(2,241)	(598)	(2,891)
Other comprehensive income (loss), (net of tax)	83	(4,558)	4,858	(3,587)
Total comprehensive income (loss)	$ 57,666	$ 39,344	$ (21,392)	$ (43,225)
Basic earnings per limited partner unit:
Weighted average limited partner units outstanding	55,734	55,419	55,696	55,453
Net income (loss) per limited partner unit	$ 1.03	$ 0.79	$ (0.47)	$ (0.71)
Diluted earnings per limited partner unit:
Weighted average limited partner units outstanding	56,285	55,824	55,696	55,453
Net income (loss) per limited partner unit	$ 1.02	$ 0.79	$ (0.47)	$ (0.71)

Unaudited Condensed Consolidat5

Unaudited Condensed Consolidated Statement of Partners' Equity - USD ($) shares in Thousands, $ in Thousands	Total	Limited Partners [Member]	General Partner [Member]	Special L.P. Interests [Member]	AOCI Attributable to Parent [Member]	Accumulated Translation Adjustment [Member]	Accumulated Net Gain (Loss) from Designated or Qualifying Cash Flow Hedges [Member]
Beginning balance, units at Dec. 31, 2013		55,716
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Limited partnership unit options exercised		11
Stock Issued During Period, Shares, Restricted Stock Award, Forfeited		0
Issuance of limited partnership units as compensation		132
Ending balance, units at Jun. 29, 2014		55,859
Beginning balance, value at Dec. 31, 2013		$ 148,847	$ 2	$ 5
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss	$ (39,638)	(39,638)
Partnership distribution declared ($1.50 and $1.40 per limited partnership unit)		(78,275)
Expense recognized for limited partnership unit options		446
Tax effect of units involved in option exercises and treasury unit transactions	725	(725)
Issuance of limited partnership units as compensation		6,263
OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax	(696)					$ (696)
OtherComprehensiveIncomeLossDerivativesQualifyingAsHedgesNetOfTax	(2,891)						$ (2,891)
Ending balance, value at Jun. 29, 2014	$ 23,615	$ 36,918	2	5,290	$ (18,595)	(691)	(17,904)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Weighted average limited partner units outstanding	55,453
General Partner Distributions	$ 0
Accumulated Other Comprehensive Income (Loss), Cumulative Changes in Net Gain (Loss) from Cash Flow Hedges, Effect Net of Tax						(15,013)
Beginning balance, units at Dec. 31, 2014		55,828
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Limited partnership unit options exercised		48
Stock Issued During Period, Shares, Restricted Stock Award, Forfeited		(1)
Issuance of limited partnership units as compensation		133
Ending balance, units at Jun. 28, 2015		56,008
Beginning balance, value at Dec. 31, 2014	96,217	$ 101,556	1	5,936
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss	(26,250)	(26,250)
Partnership distribution declared ($1.50 and $1.40 per limited partnership unit)		(84,153)
Expense recognized for limited partnership unit options		353
Tax effect of units involved in option exercises and treasury unit transactions	2,048	(2,048)
Issuance of limited partnership units as compensation		7,493
OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax	5,456					5,456
OtherComprehensiveIncomeLossDerivativesQualifyingAsHedgesNetOfTax	(598)						(598)
Ending balance, value at Jun. 28, 2015	$ (3,531)	$ (3,049)	$ 0	$ 5,290	$ (5,772)	11,392	$ (17,164)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Weighted average limited partner units outstanding	55,696
General Partner Distributions	$ (1)
Accumulated Other Comprehensive Income (Loss), Cumulative Changes in Net Gain (Loss) from Cash Flow Hedges, Effect Net of Tax						$ (16,566)

Unaudited Condensed Consolidat6

Unaudited Condensed Consolidated Statement of Partners' Equity (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 28, 2015	Jun. 29, 2014	Jun. 28, 2015	Jun. 29, 2014
Foreign currency translation adjustment, tax	$ 1,011	$ 1,334	$ (3,136)	$ 402
Unrealized loss on cash flow hedging derivatives, tax			$ 185	$ 501
Partnership distribution declared, amount per limited partnership unit	$ 1.50	$ 1.40	$ 1.50	$ 1.40

Unaudited Condensed Consolidat7

Unaudited Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	6 Months Ended
	Jun. 28, 2015	Jun. 29, 2014
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (26,250)	$ (39,638)
Adjustments to reconcile net loss to net cash for operating activities:
Depreciation and amortization	51,116	51,281
Loss on early debt extinguishment	0	29,273
Loss on impairment / retirement of fixed assets, net	3,683	1,212
Gain on sale of other assets	0	(921)
Net effect of swaps	(1,523)	56
Non-cash expense	40,004	9,696
Net change in working capital	18,526	18,046
Net change in other assets/liabilities	(12,279)	(16,768)
Net cash from operating activities	73,277	52,237
CASH FLOWS FOR INVESTING ACTIVITIES
Sale of non-core asset	0	1,377
Purchase of preferred equity investment	(2,000)	0
Capital expenditures	(120,380)	(106,690)
Net cash for investing activities	(122,380)	(105,313)
CASH FLOWS FOR FINANCING ACTIVITIES
Net borrowings on revolving credit loans	42,000	39,000
Note borrowings	0	450,000
Note payments, including amounts paid for early termination	0	(426,148)
Distributions paid to partners	(84,154)	(78,275)
Payment of debt issuance costs	0	(9,795)
Tax effect of units involved in option exercises and treasury unit transactions	2,048	725
Net cash for financing activities	(44,202)	(25,943)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	(3,088)	1,097
CASH AND CASH EQUIVALENTS
Net decrease for the period	(96,393)	(77,922)
Balance, beginning of period	131,840	118,056
Balance, end of period	35,447	40,134
SUPPLEMENTAL INFORMATION
Cash payments for interest expense	39,378	61,550
Interest capitalized	1,943	772
Cash payments for income taxes, net of refunds	4,256	3,319
Capital Expenditures Incurred but Not yet Paid	$ 8,360	$ 2,375

Basis of Presentation

Basis of Presentation	6 Months Ended
	Jun. 28, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	The accompanying unaudited condensed consolidated financial statements have been prepared from the financial records of Cedar Fair, L.P. (the Partnership) without audit and reflect all adjustments (consisting of normal recurring adjustments) which are, in the opinion of management, necessary to fairly present the results of the interim periods covered in this report. Due to the seasonal nature of the Partnership's amusement and water park operations, the results for any interim period may not be indicative of the results expected for the full fiscal year.

Significant Accounting and Repo

Significant Accounting and Reporting Policies	6 Months Ended
	Jun. 28, 2015
Accounting Policies [Abstract]
Significant Accounting and Reporting Policies	Significant Accounting and Reporting Policies: The Partnership’s unaudited condensed consolidated financial statements for the periods ended June 28, 2015 and June 29, 2014 included in this Form 10-Q report have been prepared in accordance with the accounting policies described in the Notes to Consolidated Financial Statements for the year ended December 31, 2014 , which were included in the Form 10-K filed on February 26, 2015. Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to the rules and regulations of the Securities and Exchange Commission (the Commission). These financial statements should be read in conjunction with the financial statements and the notes thereto included in the Form 10-K referred to above. New Accounting Pronouncements In May 2014, the FASB issued Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers ("ASU 2014-09"). The amendments in ASU 2014-09 provide 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 on or 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 cumulative effect transition method and early adoption is not permitted. The Partnership has not yet selected a transition method and is in the process of evaluating the effect this standard will have on the consolidated financial statements and related disclosures. In April 2015, the FASB issued Accounting Standards Update No. 2015-03, Simplifying the Presentation of Debt Issuance Costs ("ASU 2015-03"). The amendments in ASU 2015-03 require that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct reduction from the carrying value of the corresponding debt liability, consistent with debt discounts. This ASU requires retrospective adoption and will be effective for annual and interim periods beginning on or after December 15, 2015 with early adoption permitted. We do not expect adoption of ASU2015-03 to have an impact on our unaudited condensed consolidated statements of operations or unaudited condensed consolidated statements of cash flows. The impact of the adoption of this guidance will result in the reclassification of the unamortized debt issuance costs on the unaudited condensed consolidated balance sheets, which were $22.4 million , $24.6 million , and $27.4 million at June 28, 2015, December 31, 2014, and June 29, 2014, respectively.

Interim Reporting

Interim Reporting	6 Months Ended
	Jun. 28, 2015
Quarterly Financial Information Disclosure [Abstract]
Interim Reporting	Interim Reporting: The Partnership owns and operates eleven amusement parks, three separately gated outdoor water parks, one indoor water park and five hotels. Virtually all of the Partnership’s revenues from its seasonal amusement parks, as well as its outdoor water parks and other seasonal resort facilities, are realized during a 130 - to 140 -day operating period beginning in early May, with the major portion concentrated in the third quarter during the peak vacation months of July and August. Knott's Berry Farm is open daily on a year-round basis. Castaway Bay is generally open daily from Memorial Day to Labor Day, plus a limited daily schedule for the balance of the year. To assure that these highly seasonal operations will not result in misleading comparisons of current and subsequent interim periods, the Partnership has adopted the following accounting and reporting procedures for its seasonal parks: (a) revenues on multi-use tickets are recognized over the estimated number of visits expected for each type of ticket and are adjusted periodically during the operating season prior to the ticket expiration, which occurs no later than the close of the operating season or December 31 each year, (b) depreciation, advertising and certain seasonal operating costs are expensed during each park’s operating season, including certain costs incurred prior to the season which are amortized over the season, and (c) all other costs are expensed as incurred or ratably over the entire year.

Long-Lived Assets

Long-Lived Assets	6 Months Ended
	Jun. 28, 2015
Property, Plant and Equipment [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 our consolidated financial statements. The long-lived operating 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 and future estimates of capital expenditures. 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 implied 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, market, and/or cost approach. The income approach 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. The market approach uses prices and other relevant information generated by market transactions involving identical or comparable assets or liabilities. The cost approach is based on the amount currently required to replace the service capacity of an asset adjusted for obsolescence. If the implied 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.

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	6 Months Ended
	Jun. 28, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangible Assets	Goodwill and Other Intangible Assets: In accordance with the applicable accounting rules, goodwill is not amortized, but, along with indefinite-lived trade-names, is evaluated for impairment on an annual basis or more frequently if indicators of impairment exist. As of June 28, 2015 , there were no indicators of impairment. The Partnership tested goodwill and other indefinite-lived intangibles for impairment on December 31, 2014 and no impairment was indicated. A summary of changes in the Partnership’s carrying value of goodwill for the six months ended June 28, 2015 and June 29, 2014 is as follows: (In thousands) Goodwill (gross) Accumulated Impairment Losses Goodwill (net) Balance at December 31, 2013 $ 317,957 $ (79,868 ) $ 238,089 Foreign currency translation (439 ) — (439 ) Balance at June 29, 2014 $ 317,518 $ (79,868 ) $ 237,650 Balance at December 31, 2014 $ 308,159 $ (79,868 ) $ 228,291 Foreign currency translation (6,629 ) — (6,629 ) Balance at June 28, 2015 $ 301,530 $ (79,868 ) $ 221,662 At June 28, 2015 , December 31, 2014, and June 29, 2014 the Partnership’s other intangible assets consisted of the following: June 28, 2015 Gross Carrying Amount Accumulated Amortization Net Carrying Value (In thousands) Other intangible assets: Trade names $ 36,744 $ — $ 36,744 License / franchise agreements 877 343 534 Total other intangible assets $ 37,621 $ 343 $ 37,278 December 31, 2014 (In thousands) Other intangible assets: Trade names $ 37,683 $ — $ 37,683 License / franchise agreements 818 310 508 Total other intangible assets $ 38,501 $ 310 $ 38,191 June 29, 2014 (In thousands) Other intangible assets: Trade names $ 39,008 $ — $ 39,008 License / franchise agreements 900 399 501 Total other intangible assets $ 39,908 $ 399 $ 39,509 Amortization expense of other intangible assets is expected to be immaterial going forward.

Long-Term Debt

Long-Term Debt	6 Months Ended
	Jun. 28, 2015
Debt Disclosure [Abstract]
Long-Term Debt	Long-Term Debt: In June of 2014, the Partnership issued $450 million of 5.375% senior unsecured notes ("June 2014 notes"), maturing in 2024 , in a private placement. The net proceeds from the offering of the June 2014 notes were used to redeem in full all of the Partnership’s $405 million of 9.125% July 2010 senior unsecured notes that were scheduled to mature in 2018 (and which included $5.6 million of Original Issue Discount ("OID") to yield 9.375% ), to satisfy and discharge the indenture governing the notes that were redeemed and for general corporate purposes. 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. Prior to June 1, 2017, 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% together with accrued and unpaid interest. In March 2013, the Partnership issued $500 million of 5.25% senior unsecured notes ("March 2013 notes"), maturing in 2021, in a private placement. Concurrently with this offering, the Partnership entered into a new $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 terms of the senior secured term loan facility include a maturity date of March 6, 2020 and bear interest at a rate of LIBOR ("London InterBank Offering Rate") plus 250 bps with a LIBOR floor of 75 bps. The term loan amortizes at $6.3 million annually and allows interest to be paid on a 30-, 60-, or 90-day basis. The Partnership is currently paying interest on a 30-day basis. The net proceeds from the notes and borrowings under the 2013 Credit Agreement were used to repay in full all amounts outstanding under the previous credit facilities. The facilities provided under the 2013 Credit Agreement are collateralized by substantially all of the assets of the Partnership. Terms of the 2013 Credit Agreement include a revolving credit facility of a combined $255 million . Under the 2013 Credit Agreement, the Canadian portion of the revolving credit facility has a sub-limit of $15 million . U.S. denominated and Canadian denominated loans made under the revolving credit facility bear interest at a rate of LIBOR plus 225 bps (with no LIBOR floor). The revolving credit facility is scheduled to mature in March 2018 and also provides for the issuance of documentary and standby letters of credit. The 2013 Credit Agreement requires the Partnership to pay a commitment fee of 38 bps per annum on the unused portion of the credit facilities. The 2013 Credit Agreement requires the Partnership to maintain specified financial ratios, which if breached for any reason, including a decline in operating results, could result in an event of default under the agreement. The most restrictive of these ratios is the Consolidated Leverage Ratio. At the end of the second quarter of 2015, this ratio was set at 5.75 x consolidated total debt (excluding the revolving debt)-to-consolidated EBITDA. The ratio decreased by 0.25 x at the beginning of the second quarter and will decrease each second quarter until it reaches 5.25 x. As of June 28, 2015 , we were in compliance with this ratio and all other covenants under the 2013 Credit Agreement. The Partnership is allowed to make Restricted Payments, as defined in the 2013 Credit Agreement, of up to $60 million annually, so long as no default or event of default has occurred and is continuing and so long as the Partnership would be in compliance with certain financial ratios after giving effect to the payments. Additional Restricted Payments are allowed to be made based on an Excess-Cash-Flow formula, should the Partnership’s pro-forma Consolidated Leverage Ratio be less than or equal to 5.00 x. Pursuant to the terms of the indentures governing the Partnership's June 2014 and March 2013 notes, 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 our ability to make additional Restricted Payments in 2015 and beyond is permitted should the Partnership's pro forma Total-Indebtedness-to-Consolidated-Cash-Flow Ratio be less than or equal to 5.00 x. The Partnership's March 2013 notes pay interest semi-annually in March and September, with the principal due in full on March 15, 2021 . The notes may be redeemed, in whole or in part, at any time prior to March 15, 2016 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. Prior to March 15, 2016 , up to 35% of the notes may be redeemed with the net cash proceeds of certain equity offerings at a price equal to 105.25% together with accrued and unpaid interest. 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.

Derivative Financial Instrument

Derivative Financial Instruments	6 Months Ended
	Jun. 28, 2015
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 credit risk. Credit risk is 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. We have entered into several interest rate swaps that fix all of our variable rate term-debt payments. As of June 28, 2015 , we have $800 million of variable-rate debt to fixed rates swaps that mature in December 2015 and fix LIBOR at a weighted average rate of 2.38% . These swaps have been de-designated as cash flow hedges. During the third quarter and fourth quarter of 2013, we entered into four forward-starting interest rate swap agreements that will effectively convert $500 million of variable-rate debt to fixed rates beginning in December of 2015. These swaps, which were designated as cash flow hedges, mature on December 31, 2018 and fix LIBOR at a weighted average rate of 2.94% . Fair Value of Derivative Instruments and the Classification in Condensed Consolidated Balance Sheet: (In thousands) Condensed Consolidated Balance Sheet Location Fair Value as of Fair Value as of Fair Value as of June 28, 2015 December 31, 2014 June 29, 2014 Derivatives designated as hedging instruments: Interest rate swaps Derivative Liability $ (18,806 ) $ (14,649 ) $ (11,279 ) Total derivatives designated as hedging instruments $ (18,806 ) $ (14,649 ) $ (11,279 ) Derivatives not designated as hedging instruments: Interest rate swaps Current Derivative Liability $ (6,895 ) $ (11,791 ) $ — Interest rate swaps Derivative Liability $ — $ — $ (18,831 ) Total derivatives not designated as hedging instruments $ (6,895 ) $ (11,791 ) $ (18,831 ) Net derivative liability $ (25,701 ) $ (26,440 ) $ (30,110 ) Derivatives Designated as Hedging Instruments Changes in fair value of highly effective hedges are recorded as a component of accumulated other comprehensive loss in the unaudited condensed consolidated balance sheets. Any ineffectiveness is recognized immediately in income. Amounts recorded as a component of accumulated other comprehensive loss are reclassified into earnings in the same period the forecasted transactions affect earnings. As of June 28, 2015 we have no amounts that are forecasted to be reclassified into earnings in the next twelve months. Derivatives Not Designated as Hedging Instruments Certain interest rate swap contracts were deemed ineffective in prior years and no longer qualified for hedge accounting. As a result of discontinued hedge accounting, the instruments are prospectively adjusted to fair value each reporting period through "Net effect of swaps" on the unaudited condensed consolidated statements of operations and comprehensive income. The amounts that were previously recorded as a component of accumulated other comprehensive loss prior to the de-designation are reclassified to earnings and a corresponding realized gain or loss will be recognized when the forecasted cash flow occurs. As of June 28, 2015 , approximately $1.5 million of losses remain in accumulated comprehensive loss related to the effective cash flow hedge contracts prior to de-designation and all of which will be reclassified to earnings within the next 12 months. The following table presents our derivative portfolio along with their notional amounts and their fixed interest rates as of June 28, 2015 . Interest Rate Swaps ($'s in thousands) Derivatives designated as hedging instruments Derivatives not designated as hedging instruments Notional Amounts Fixed Rate Notional Amounts Fixed Rate $ 200,000 3.00 % $ 200,000 2.27 % 100,000 3.00 % 150,000 2.43 % 100,000 3.00 % 75,000 2.30 % 100,000 2.70 % 70,000 2.54 % 50,000 2.54 % 50,000 2.54 % 50,000 2.43 % 50,000 2.29 % 50,000 2.29 % 30,000 2.54 % 25,000 2.30 % Total $'s / Average Rate $ 500,000 2.94 % $ 800,000 2.38 % Effects of Derivative Instruments on Income (Loss) and Other Comprehensive Income (Loss) for the three-month periods ended June 28, 2015 and June 29, 2014 : (In thousands) Amount of Gain (Loss) Recognized in Accumulated OCI on Derivatives (Effective Portion) Derivatives designated as Cash Flow Hedging Relationships Three months ended Three months ended 6/28/2015 6/29/2014 Interest rate swaps $ 446 $ (4,622 ) (In thousands) Amount and Location of Gain (Loss) Recognized in Income on Derivative Derivatives not designated as Cash Flow Hedging Relationships Three months ended Three months ended 6/28/2015 6/29/2014 Interest rate swaps Net effect of swaps $ 3,093 $ 2,301 During the quarter ended June 28, 2015 , the Partnership recognized $3.1 million in income for the gain on the derivatives not designated as cash flow hedges and $1.7 million of expense representing the regular amortization of amounts in AOCI. The effect of these amounts resulted in a benefit to earnings of $1.4 million recorded in “Net effect of swaps.” During the quarter ended June 29, 2014 , the Partnership recognized $2.3 million in income for the gain on the derivatives not designated as cash flow hedges and $2.0 million of expense representing the amortization of amounts in AOCI. The effect of these amounts resulted in a benefit to earnings of $0.3 million recorded in “Net effect of swaps.” Effects of Derivative Instruments on Income (Loss) and Other Comprehensive Income (Loss) for the six-month periods ended June 28, 2015 and June 29, 2014 : (In thousands) Amount of Gain (Loss) Recognized in Accumulated OCI on Derivatives (Effective Portion) Derivatives designated as Cash Flow Hedging Relationships Six months ended Six months ended 6/28/2015 6/29/2014 Interest rate swaps $ (4,156 ) $ (7,364 ) (In thousands) Amount and Location of Gain (Loss) Recognized in Income on Derivative Derivatives not designated as Cash Flow Hedging Relationships Six months ended Six months ended 6/28/2015 6/29/2014 Interest rate swaps Net effect of swaps $ 4,896 $ 3,918 During the six-month period ended June 28, 2015 , the Partnership recognized $4.9 million in income for the gain on the derivatives not designated as cash flow hedges and $3.4 million of expense representing the regular amortization of amounts in AOCI. The effect of these amounts resulted in a benefit to earnings of $1.5 million recorded in “Net effect of swaps.” During the six-month period ended June 29, 2014 , the Partnership recognized $3.9 million in income for the gain on the derivatives not designated as cash flow hedges and $4.0 million of expense representing the amortization of amounts in AOCI. The effect of these amounts resulted in a charge to earnings of $0.1 million recorded in “Net effect of swaps.”

Fair Value Measurements

Fair Value Measurements	6 Months Ended
	Jun. 28, 2015
Fair Value Disclosures [Abstract]
Fair Value Measurements	Fair Value Measurements: The FASB Accounting Standards Codification (ASC) relating to fair value measurements 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, the FASB’s ASC 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 June 28, 2015 , December 31, 2014, and June 29, 2014 on a recurring basis as well as the fair values of other financial instruments: (In thousands) Condensed Consolidated Fair Value June 28, 2015 December 31, 2014 June 29, 2014 Balance Sheet Location Hierarchy Level Carrying Value Fair Value Carrying Value Fair Value Carrying Value Fair Value Financial assets (liabilities) measured on a recurring basis: Interest rate swap agreements not designated as cash flow hedges Current derivative liability Level 2 (6,895 ) (6,895 ) (11,791 ) (11,791 ) — — Interest rate swap agreements not designated as cash flow hedges Derivative Liability Level 2 — — — — (18,831 ) (18,831 ) Interest rate swap agreements designated as cash flow hedges Derivative Liability Level 2 (18,806 ) (18,806 ) (14,649 ) (14,649 ) (11,279 ) (11,279 ) Other financial assets (liabilities): Term debt Long-Term Debt Level 2 (608,850 ) (610,372 ) (608,850 ) (605,806 ) (615,825 ) (618,904 ) March 2013 notes Long-Term Debt Level 1 (500,000 ) (513,750 ) (500,000 ) (501,250 ) (500,000 ) (513,750 ) June 2014 notes Long-Term Debt (1) (450,000 ) (455,625 ) (450,000 ) (451,125 ) (450,000 ) (455,625 ) (1) The June 2014 notes were based on Level 1 inputs as of June 28, 2015 and Level 2 inputs as of both December 31, 2014 and June 29, 2014. Fair values of the interest rate swap agreements are determined using significant inputs, including the LIBOR forward curves, which are considered Level 2 observable market inputs. In addition, the Partnership considered the effect of its credit and non-performance risk on the fair values provided, and recognized an adjustment decreasing the net derivative liability by approximately $0.7 million as of June 28, 2015 and by approximately $0.8 million as of both December 31, 2014, and June 29, 2014 . The carrying value of cash and cash equivalents, revolver, 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 at June 28, 2015 , December 31, 2014, or June 29, 2014 .

Earnings per Unit

Earnings per Unit	6 Months Ended
	Jun. 28, 2015
Earnings Per Unit [Abstract]
Earnings Per Unit	Earnings per Unit: Net income per limited partner unit is calculated based on the following unit amounts: Three months ended Six months ended 6/28/2015 6/29/2014 6/28/2015 6/29/2014 (In thousands except per unit amounts) Basic weighted average units outstanding 55,734 55,419 55,696 55,453 Effect of dilutive units: Deferred units 21 5 — — Restricted units 366 184 — — Unit options 135 136 — — Phantom units 29 80 — — Diluted weighted average units outstanding 56,285 55,824 55,696 55,453 Net income (loss) per unit - basic $ 1.03 $ 0.79 $ (0.47 ) $ (0.71 ) Net income (loss) per unit - diluted $ 1.02 $ 0.79 $ (0.47 ) $ (0.71 ) The effect of out-of-the-money and/or antidilutive unit options on the three and six months ended June 28, 2015 and June 29, 2014 , respectively, had they not been out of the money or antidilutive, would have been immaterial in all periods presented.

Income and Partnership Taxes

Income and Partnership Taxes	6 Months Ended
	Jun. 28, 2015
Effective Income Tax Rate Reconciliation, Amount [Abstract]
Income and Partnership Taxes	Income and Partnership Taxes: Under the applicable accounting rules, 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, which represent future tax consequences of events that have been recognized differently in the financial statements than for tax purposes. The income tax provision (benefit) for interim periods is determined by applying an estimated annual effective tax rate to the quarterly income (loss) of the Partnership’s corporate subsidiaries. In addition to income taxes on its corporate subsidiaries, the Partnership is subject to a publicly traded partnership tax (PTP tax) on partnership-level gross income (net revenues less cost of food, merchandise and games). As such, the Partnership’s total provision (benefit) for taxes includes amounts for both the PTP tax and for income taxes on its corporate subsidiaries. As of the second quarter of 2015, the Partnership has recorded $1.2 million of unrecognized tax benefits including interest and/or penalties related to state and local tax filing positions. The Partnership recognizes interest and/or penalties related to unrecognized tax benefits in the income tax provision. The Partnership does not anticipate that the balance of the unrecognized tax benefit will change significantly over the next 12 months.

Contingencies

Contingencies	6 Months Ended
	Jun. 28, 2015
Commitments and Contingencies Disclosure [Abstract]
Contingencies	Contingencies: The Partnership is 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.

Changes in Accumulated Other Co

Changes in Accumulated Other Comprehensive Income by Component	6 Months Ended
	Jun. 28, 2015
Equity [Abstract]
Changes in Accumulated Other Comprehensive Income by Component	Changes in Accumulated Other Comprehensive Income (Loss) by Component: The following tables reflect the changes in Accumulated Other Comprehensive Income (Loss) related to limited partners' equity for the three-month periods ended June 28, 2015 and June 29, 2014 : Changes in Accumulated Other Comprehensive Income by Component (1) (In thousands) Gains and Losses on Cash Flow Hedges Foreign Currency Items Total Balance at March 29, 2015 $ (19,005 ) $ 13,150 $ (5,855 ) Other comprehensive income before reclassifications, net of tax $(67) and $1,011, respectively 379 (1,758 ) (1,379 ) Amounts reclassified from accumulated other comprehensive income, net of tax ($224) (2) 1,462 — 1,462 Net other comprehensive income 1,841 (1,758 ) 83 Balance at June 28, 2015 $ (17,164 ) $ 11,392 $ (5,772 ) Changes in Accumulated Other Comprehensive Income by Component (1) (In thousands) Gains and Losses on Cash Flow Hedges Foreign Currency Items Total Balance at March 30, 2014 $ (15,663 ) $ 1,626 $ (14,037 ) Other comprehensive income before reclassifications, net of tax $702 and $1,334, respectively (3,920 ) (2,317 ) (6,237 ) Amounts reclassified from accumulated other comprehensive income, net of tax ($307) (2) 1,679 — 1,679 Net other comprehensive income (2,241 ) (2,317 ) (4,558 ) Balance at June 29, 2014 $ (17,904 ) $ (691 ) $ (18,595 ) Reclassifications Out of Accumulated Other Comprehensive Income (1) (In thousands) 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 Gains and losses on cash flow hedges Three months ended 6/28/15 Three months ended 6/29/14 Interest rate contracts $ 1,686 $ 1,986 Net effect of swaps Benefit for taxes (224 ) (307 ) Benefit for taxes $ 1,462 $ 1,679 (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. The following tables reflect the changes in Accumulated Other Comprehensive Income (Loss) related to limited partners' equity for the six-month periods ended June 28, 2015 and June 29, 2014 : Changes in Accumulated Other Comprehensive Income by Component (1) (In thousands) Gains and Losses on Cash Flow Hedges Foreign Currency Items Total Balance at December 31, 2014 $ (16,566 ) $ 5,936 $ (10,630 ) Other comprehensive income before reclassifications, net of tax $634 and ($3,136), respectively (3,522 ) 5,456 1,934 Amounts reclassified from accumulated other comprehensive income, net of tax ($449) (2) 2,924 — 2,924 Net other comprehensive income (598 ) 5,456 4,858 Balance at June 28, 2015 $ (17,164 ) $ 11,392 $ (5,772 ) Changes in Accumulated Other Comprehensive Income by Component (1) (In thousands) Gains and Losses on Cash Flow Hedges Foreign Currency Items Total Balance at December 31, 2013 $ (15,013 ) $ 5 $ (15,008 ) Other comprehensive income before reclassifications, net of tax $1,115 and $402, respectively (6,248 ) (696 ) (6,944 ) Amounts reclassified from accumulated other comprehensive income, net of tax ($614) (2) 3,357 — 3,357 Net other comprehensive income (2,891 ) (696 ) (3,587 ) Balance at June 29, 2014 $ (17,904 ) $ (691 ) $ (18,595 ) Reclassifications Out of Accumulated Other Comprehensive Income (1) (In thousands) 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 Gains and losses on cash flow hedges Six months ended 6/28/15 Six months ended 6/29/14 Interest rate contracts $ 3,373 $ 3,971 Net effect of swaps Benefit for taxes (449 ) (614 ) Benefit for taxes $ 2,924 $ 3,357 (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.

Consolidating Financial Informa

Consolidating Financial Information of Guarantors and Issuers	6 Months Ended
	Jun. 28, 2015
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Consolidating Financial Information of Guarantors and Issuers	Consolidating Financial Information of Guarantors and Issuers: 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 and March 2013 notes (see Note 5). 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 June 28, 2015 , December 31, 2014, and June 29, 2014 and for the three- and six-month periods ended June 28, 2015 and June 29, 2014 . In lieu of providing separate unaudited financial statements for the guarantor subsidiaries, the Partnership has included the accompanying condensed consolidating financial statements. CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING BALANCE SHEET June 28, 2015 (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 $ — $ — $ 15,485 $ 20,740 $ (778 ) $ 35,447 Receivables 1 108,653 119,015 637,007 (794,657 ) 70,019 Inventories — 228 3,143 43,256 — 46,627 Current deferred tax asset — 15,315 674 4,043 — 20,032 Other current assets 434 1,658 2,681 26,476 (1,445 ) 29,804 435 125,854 140,998 731,522 (796,880 ) 201,929 Property and Equipment (net) — 5,612 204,916 1,364,203 — 1,574,731 Investment in Park 663,494 814,861 164,516 24,292 (1,667,163 ) — Goodwill 674 — 101,383 119,605 — 221,662 Other Intangibles, net — — 14,371 22,907 — 37,278 Deferred Tax Asset — 24,287 — — (24,287 ) — Other Assets 5,176 20,184 7,405 7,913 — 40,678 $ 669,779 $ 990,798 $ 633,589 $ 2,270,442 $ (2,488,330 ) $ 2,076,278 LIABILITIES AND PARTNERS’ EQUITY Current Liabilities: Accounts payable $ 311,822 $ 213,778 $ 3,983 $ 305,769 $ (795,435 ) $ 39,917 Deferred revenue — 592 16,235 131,116 — 147,943 Accrued interest 5,487 4,211 1,874 883 — 12,455 Accrued taxes 3,082 — 1,771 8,735 (1,445 ) 12,143 Accrued salaries, wages and benefits — 22,318 1,989 7,926 — 32,233 Self-insurance reserves — 7,925 1,456 14,639 — 24,020 Current derivative liability 4,127 2,768 — — — 6,895 Other accrued liabilities — 4,587 1,067 9,779 — 15,433 324,518 256,179 28,375 478,847 (796,880 ) 291,039 Deferred Tax Liability — — 49,695 127,645 (24,287 ) 153,053 Derivative Liability 10,927 7,879 — — — 18,806 Other Liabilities 968 3,574 — 11,519 — 16,061 Long-Term Debt: Revolving credit loans 42,000 — — — — 42,000 Term debt — 247,890 13,991 346,969 — 608,850 Notes 294,897 205,103 450,000 — — 950,000 336,897 452,993 463,991 346,969 — 1,600,850 Equity (3,531 ) 270,173 91,528 1,305,462 (1,667,163 ) (3,531 ) $ 669,779 $ 990,798 $ 633,589 $ 2,270,442 $ (2,488,330 ) $ 2,076,278 CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING BALANCE SHEET December 31, 2014 (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 $ 80,000 $ 382 $ 45,519 $ 5,939 $ — $ 131,840 Receivables 8 143,931 85,838 634,112 (836,494 ) 27,395 Inventories — 2,074 1,594 22,215 — 25,883 Current deferred tax asset — 4,547 674 4,044 — 9,265 Other current assets 680 2,079 23,818 5,905 (23,148 ) 9,334 80,688 153,013 157,443 672,215 (859,642 ) 203,717 Property and Equipment (net) 470,851 5,630 218,260 831,810 — 1,526,551 Investment in Park 544,340 812,549 163,904 43,659 (1,564,452 ) — Goodwill 9,061 — 108,012 111,218 — 228,291 Other Intangibles, net — — 15,312 22,879 — 38,191 Deferred Tax Asset — 24,827 — — (24,827 ) — Other Assets 10,615 20,874 8,034 2,046 — 41,569 $ 1,115,555 $ 1,016,893 $ 670,965 $ 1,683,827 $ (2,448,921 ) $ 2,038,319 LIABILITIES AND PARTNERS’ EQUITY Current Liabilities: Accounts payable $ 352,518 $ 203,895 $ 32,691 $ 271,323 $ (836,494 ) $ 23,933 Deferred revenue — 60 4,592 56,509 — 61,161 Accrued interest 4,637 3,223 2,056 — — 9,916 Accrued taxes 4,309 — — 40,639 (23,148 ) 21,800 Accrued salaries, wages and benefits — 25,851 1,103 7,148 — 34,102 Self-insurance reserves — 5,386 1,565 16,426 — 23,377 Current derivative liability 7,062 4,729 — — — 11,791 Other accrued liabilities 508 8,134 122 3,375 — 12,139 369,034 251,278 42,129 395,420 (859,642 ) 198,219 Deferred Tax Liability — — 49,695 127,645 (24,827 ) 152,513 Derivative Liability 8,438 6,211 — — — 14,649 Other Liabilities — 6,105 — 11,766 — 17,871 Long-Term Debt: Term debt 346,969 247,890 13,991 — — 608,850 Notes 294,897 205,103 450,000 — — 950,000 641,866 452,993 463,991 — — 1,558,850 Equity 96,217 300,306 115,150 1,148,996 (1,564,452 ) 96,217 $ 1,115,555 $ 1,016,893 $ 670,965 $ 1,683,827 $ (2,448,921 ) $ 2,038,319 CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING BALANCE SHEET June 29, 2014 (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 $ — $ — $ 19,425 $ 29,986 $ (9,277 ) $ 40,134 Receivables 59 104,035 93,286 571,632 (702,451 ) 66,561 Inventories — 5,732 4,091 35,748 — 45,571 Current deferred tax asset — 18,655 800 3,445 — 22,900 Other current assets 691 14,115 5,974 13,500 (2,882 ) 31,398 750 142,537 123,576 654,311 (714,610 ) 206,564 Property and Equipment (net) 471,252 8,206 247,632 830,074 — 1,557,164 Investment in Park 466,213 767,266 149,180 32,308 (1,414,967 ) — Goodwill 9,061 — 117,371 111,218 — 237,650 Other Intangibles, net — — 16,639 22,870 — 39,509 Deferred Tax Asset — 32,025 — 117 (32,142 ) — Other Assets 11,680 21,649 9,276 2,304 — 44,909 $ 958,956 $ 971,683 $ 663,674 $ 1,653,202 $ (2,161,719 ) $ 2,085,796 LIABILITIES AND PARTNERS’ EQUITY Current Liabilities: Current maturities of long-term debt $ 1,724 $ 1,231 $ 70 $ — $ — $ 3,025 Accounts payable 218,225 233,203 15,070 282,733 (711,728 ) 37,503 Deferred revenue — 636 15,824 117,337 — 133,797 Accrued interest 6,422 4,251 1,843 — — 12,516 Accrued taxes 6,054 1,196 — 2,885 (2,882 ) 7,253 Accrued salaries, wages and benefits — 23,850 2,303 9,487 — 35,640 Self-insurance reserves — 5,534 1,772 16,353 — 23,659 Current derivative liability — — — — — Other accrued liabilities 376 5,554 1,095 2,380 — 9,405 232,801 275,455 37,977 431,175 (714,610 ) 262,798 Deferred Tax Liability — — 57,540 131,648 (32,142 ) 157,046 Derivative Liability 17,700 12,410 — — — 30,110 Other Liabilities — 4,039 — 3,363 — 7,402 Long-Term Debt: Revolving credit loans 39,000 — — — — 39,000 Term debt 350,943 250,730 14,152 — — 615,825 Notes 294,897 205,103 450,000 — — 950,000 684,840 455,833 464,152 — — 1,604,825 Equity 23,615 223,946 104,005 1,087,016 (1,414,967 ) 23,615 $ 958,956 $ 971,683 $ 663,674 $ 1,653,202 $ (2,161,719 ) $ 2,085,796 CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME For the Three Months Ended June 28, 2015 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total Net revenues $ 38,071 $ 60,260 $ 28,003 $ 348,613 $ (97,539 ) $ 377,408 Costs and expenses: Cost of food, merchandise, and games revenues — 71 2,592 30,443 — 33,106 Operating expenses 122 51,419 14,390 88,759 2,635 157,325 Selling, general and administrative 574 8,996 2,464 34,031 — 46,065 Depreciation and amortization — 9 5,496 41,600 — 47,105 Loss on impairment / retirement of fixed assets, net — — 104 676 — 780 696 60,495 25,046 195,509 2,635 284,381 Operating Income (loss) 37,375 (235 ) 2,957 153,104 (100,174 ) 93,027 Interest expense (income), net 8,158 7,217 6,305 (212 ) — 21,468 Net effect of swaps (757 ) (650 ) — — — (1,407 ) Unrealized / realized foreign currency gain — — (7,911 ) — — (7,911 ) Other (income) expense 187 (3,015 ) 659 2,169 — — Income from investment in affiliates (30,931 ) (33,397 ) (8,591 ) (10,890 ) 83,809 — Income before taxes 60,718 29,610 12,495 162,037 (183,983 ) 80,877 Provision (benefit) for taxes 3,135 (1,322 ) 1,595 19,886 — 23,294 Net income $ 57,583 $ 30,932 $ 10,900 $ 142,151 $ (183,983 ) $ 57,583 Other comprehensive income (loss), (net of tax): Cumulative foreign currency translation adjustment (1,758 ) — (1,758 ) — 1,758 (1,758 ) Unrealized loss on cash flow hedging derivatives 1,841 475 — — (475 ) 1,841 Other comprehensive income (loss), (net of tax) 83 475 (1,758 ) — 1,283 83 Total Comprehensive income $ 57,666 $ 31,407 $ 9,142 $ 142,151 $ (182,700 ) $ 57,666 CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME For the Three Months Ended June 29, 2014 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total Net revenues $ 43,084 $ 79,737 $ 33,878 $ 328,013 $ (121,698 ) $ 363,014 Costs and expenses: Cost of food, merchandise, and games revenues — 79 2,881 28,130 — 31,090 Operating expenses 1,312 54,893 15,124 197,561 (121,698 ) 147,192 Selling, general and administrative 1,467 27,495 3,886 13,769 — 46,617 Depreciation and amortization 14,011 94 6,502 26,367 — 46,974 Gain on sale of other assets — — — (921 ) — (921 ) Loss on impairment / retirement of fixed assets, net — (1 ) — 216 — 215 16,790 82,560 28,393 265,122 (121,698 ) 271,167 Operating Income (loss) 26,294 (2,823 ) 5,485 62,891 — 91,847 Interest expense (income), net 10,533 7,354 11,933 (1,919 ) — 27,901 Net effect of swaps (178 ) (137 ) — — — (315 ) Loss on early debt extinguishment — — 29,273 — — 29,273 Unrealized / realized foreign currency gain — — (16,102 ) — — (16,102 ) Other (income) expense 188 (2,415 ) 531 1,696 — — (Income) loss from investment in affiliates (30,914 ) (21,721 ) (10,576 ) 1,929 61,282 — Income (loss) before taxes 46,665 14,096 (9,574 ) 61,185 (61,282 ) 51,090 Provision (benefit) for taxes 2,763 (3,481 ) (7,645 ) 15,551 — 7,188 Net income (loss) $ 43,902 $ 17,577 $ (1,929 ) $ 45,634 $ (61,282 ) $ 43,902 Other comprehensive income (loss), (net of tax): Cumulative foreign currency translation adjustment (2,317 ) — (2,317 ) — 2,317 (2,317 ) Unrealized loss on cash flow hedging derivatives (2,241 ) (644 ) — — 644 (2,241 ) Other comprehensive income (loss), (net of tax) (4,558 ) (644 ) (2,317 ) — 2,961 (4,558 ) Total Comprehensive income (loss) $ 39,344 $ 16,933 $ (4,246 ) $ 45,634 $ (58,321 ) $ 39,344 CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME For the Six Months Ended June 28, 2015 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total Net revenues $ 36,688 $ 64,280 $ 28,081 $ 395,350 $ (100,174 ) $ 424,225 Costs and expenses: — Cost of food, merchandise, and games revenues — 71 2,592 36,031 — 38,694 Operating expenses 256 74,476 19,361 141,362 — 235,455 Selling, general and administrative 1,373 22,271 4,207 44,032 — 71,883 Depreciation and amortization — 18 5,496 45,602 — 51,116 Loss on impairment / retirement of fixed assets, net — — 104 3,579 — 3,683 1,629 96,836 31,760 270,606 — 400,831 Operating Income (loss) 35,059 (32,556 ) (3,679 ) 124,744 (100,174 ) 23,394 Interest expense (income), net 15,994 14,054 12,425 (513 ) — 41,960 Net effect of swaps (743 ) (780 ) — — — (1,523 ) Unrealized / realized foreign currency loss — — 30,307 — — 30,307 Other (income) expense 375 (7,831 ) 1,705 5,751 — — Income from investment in affiliates 41,855 18,348 (5,088 ) 24,599 (79,714 ) — Income before taxes (22,422 ) (56,347 ) (43,028 ) 94,907 (20,460 ) (47,350 ) Provision (benefit) for taxes 3,828 (14,494 ) (18,429 ) 7,995 — (21,100 ) Net income $ (26,250 ) $ (41,853 ) $ (24,599 ) $ 86,912 $ (20,460 ) $ (26,250 ) Other comprehensive income (loss), (net of tax): Cumulative foreign currency translation adjustment 5,456 — 5,456 — (5,456 ) 5,456 Unrealized loss on cash flow hedging derivatives (598 ) (302 ) — — 302 (598 ) Other comprehensive income (loss), (net of tax) 4,858 (302 ) 5,456 — (5,154 ) 4,858 Total Comprehensive income $ (21,392 ) $ (42,155 ) $ (19,143 ) $ 86,912 $ (25,614 ) $ (21,392 ) CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME For the Six Months Ended June 29, 2014 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total Net revenues $ 47,839 $ 88,416 $ 34,029 $ 368,325 $ (135,129 ) $ 403,480 Costs and expenses: Cost of food, merchandise, and games revenues — 79 2,882 33,114 — 36,075 Operating expenses 2,660 77,355 22,061 260,595 (135,129 ) 227,542 Selling, general and administrative 2,863 44,167 4,759 16,232 — 68,021 Depreciation and amortization 14,485 103 6,502 30,191 — 51,281 Gain on sale of other assets — — — (921 ) — (921 ) Loss on impairment / retirement of fixed assets, net 249 (1 ) — 964 — 1,212 20,257 121,703 36,204 340,175 (135,129 ) 383,210 Operating Income (loss) 27,582 (33,287 ) (2,175 ) 28,150 — 20,270 Interest expense (income), net 20,732 14,365 21,401 (3,938 ) — 52,560 Net effect of swaps 16 40 — — — 56 Loss on early debt extinguishment — — 29,273 — — 29,273 Unrealized / realized foreign currency loss — — 1,082 — — 1,082 Other (income) expense 375 (5,689 ) 905 4,409 — — (Income) loss from investment in affiliates 42,674 25,422 (6,512 ) 30,173 (91,757 ) — Loss before taxes (36,215 ) (67,425 ) (48,324 ) (2,494 ) 91,757 (62,701 ) Provision (benefit) for taxes 3,423 (13,903 ) (18,151 ) 5,568 — (23,063 ) Net loss $ (39,638 ) $ (53,522 ) $ (30,173 ) $ (8,062 ) $ 91,757 $ (39,638 ) Other comprehensive income (loss), (net of tax): Cumulative foreign currency translation adjustment (696 ) — (696 ) — 696 (696 ) Unrealized loss on cash flow hedging derivatives (2,891 ) (817 ) — — 817 (2,891 ) Other comprehensive income (loss), (net of tax) (3,587 ) (817 ) (696 ) — 1,513 (3,587 ) Total Comprehensive loss $ (43,225 ) $ (54,339 ) $ (30,869 ) $ (8,062 ) $ 93,270 $ (43,225 ) CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the Six Months Ended June 28, 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 $ 3,954 $ (55,759 ) $ (2,970 ) $ 129,912 $ (1,860 ) $ 73,277 CASH FLOWS FOR INVESTING ACTIVITIES Intercompany receivables (payments) receipts — — (10,576 ) (282 ) 10,858 — Purchase of preferred equity investment — (2,000 ) — — — (2,000 ) Capital expenditures — — (5,551 ) (114,829 ) — (120,380 ) Net cash for investing activities — (2,000 ) (16,127 ) (115,111 ) 10,858 (122,380 ) CASH FLOWS FROM (FOR) FINANCING ACTIVITIES Net borrowings on revolving credit loans 42,000 — — — — 42,000 Distributions paid (85,236 ) — — — 1,082 (84,154 ) Intercompany payables (payments) receipts (40,718 ) 59,425 (7,849 ) — (10,858 ) — Tax effect of units involved in option exercises and treasury unit transactions — (2,048 ) — — — (2,048 ) Net cash from (for) financing activities (83,954 ) 57,377 (7,849 ) — (9,776 ) (44,202 ) EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS — — (3,088 ) — — (3,088 ) CASH AND CASH EQUIVALENTS Net increase (decrease) for the period (80,000 ) (382 ) (30,034 ) 14,801 (778 ) (96,393 ) Balance, beginning of period 80,000 382 45,519 5,939 — 131,840 Balance, end of period $ — $ — $ 15,485 $ 20,740 $ (778 ) $ 35,447 CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the Six Months Ended June 29, 2014 (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 $ 57,348 $ (48,952 ) $ (22,362 ) $ 76,734 $ (10,531 ) $ 52,237 CASH FLOWS FROM (FOR) INVESTING ACTIVITIES Intercompany receivables (payments) receipts — 7,625 — 3,829 (11,454 ) — Sale of non-core asset — — — 1,377 — 1,377 Capital expenditures (47,494 ) (193 ) (11,573 ) (47,430 ) — (106,690 ) Net cash from (for) investing activities (47,494 ) 7,432 (11,573 ) (42,224 ) (11,454 ) (105,313 ) CASH FLOWS FROM (FOR) FINANCING ACTIVITIES Net borrowings on revolving credit loans 39,000 — — — — 39,000 Note borrowings — — 450,000 — — 450,000 Term debt payments, including amounts paid for early termination — — (426,148 ) — — (426,148 ) Distributions/dividends (paid) received (79,544 ) — — — 1,269 (78,275 ) Intercompany payables (payments) receipts (44,310 ) 38,101 2,631 (7,861 ) 11,439 — Payment of debt issuance costs — — (9,795 ) — — (9,795 ) Tax effect of units involved in option exercises and treasury unit transactions — (725 ) — — — (725 ) Net cash from (for) financing activities (84,854 ) 37,376 16,688 (7,861 ) 12,708 (25,943 ) EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS — — 1,097 — — 1,097 CASH AND CASH EQUIVALENTS Net increase (decrease) for the period (75,000 ) (4,144 ) (16,150 ) 26,649 (9,277 ) (77,922 ) Balance, beginning of period 75,000 4,144 35,575 3,337 — 118,056 Balance, end of period $ — $ — $ 19,425 $ 29,986 $ (9,277 ) $ 40,134

Goodwill and Other Intangible21

Goodwill and Other Intangible Assets (Tables)	6 Months Ended
	Jun. 28, 2015
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 six months ended June 28, 2015 and June 29, 2014 is as follows: (In thousands) Goodwill (gross) Accumulated Impairment Losses Goodwill (net) Balance at December 31, 2013 $ 317,957 $ (79,868 ) $ 238,089 Foreign currency translation (439 ) — (439 ) Balance at June 29, 2014 $ 317,518 $ (79,868 ) $ 237,650 Balance at December 31, 2014 $ 308,159 $ (79,868 ) $ 228,291 Foreign currency translation (6,629 ) — (6,629 ) Balance at June 28, 2015 $ 301,530 $ (79,868 ) $ 221,662
Partnership's other intangible assets	At June 28, 2015 , December 31, 2014, and June 29, 2014 the Partnership’s other intangible assets consisted of the following: June 28, 2015 Gross Carrying Amount Accumulated Amortization Net Carrying Value (In thousands) Other intangible assets: Trade names $ 36,744 $ — $ 36,744 License / franchise agreements 877 343 534 Total other intangible assets $ 37,621 $ 343 $ 37,278 December 31, 2014 (In thousands) Other intangible assets: Trade names $ 37,683 $ — $ 37,683 License / franchise agreements 818 310 508 Total other intangible assets $ 38,501 $ 310 $ 38,191 June 29, 2014 (In thousands) Other intangible assets: Trade names $ 39,008 $ — $ 39,008 License / franchise agreements 900 399 501 Total other intangible assets $ 39,908 $ 399 $ 39,509

Derivative Financial Instrume22

Derivative Financial Instruments (Tables)	6 Months Ended
	Jun. 28, 2015
Derivative [Line Items]
Fair value of derivative instruments in Condensed Consolidated Balance Sheet	We have entered into several interest rate swaps that fix all of our variable rate term-debt payments
Effects of derivative instruments on income (loss) and other comprehensive income (loss)	Effects of Derivative Instruments on Income (Loss) and Other Comprehensive Income (Loss) for the six-month periods ended June 28, 2015 and June 29, 2014 : (In thousands) Amount of Gain (Loss) Recognized in Accumulated OCI on Derivatives (Effective Portion) Derivatives designated as Cash Flow Hedging Relationships Six months ended Six months ended 6/28/2015 6/29/2014 Interest rate swaps $ (4,156 ) $ (7,364 ) (In thousands) Amount and Location of Gain (Loss) Recognized in Income on Derivative Derivatives not designated as Cash Flow Hedging Relationships Six months ended Six months ended 6/28/2015 6/29/2014 Interest rate swaps Net effect of swaps $ 4,896 $ 3,918 Effects of Derivative Instruments on Income (Loss) and Other Comprehensive Income (Loss) for the three-month periods ended June 28, 2015 and June 29, 2014 : (In thousands) Amount of Gain (Loss) Recognized in Accumulated OCI on Derivatives (Effective Portion) Derivatives designated as Cash Flow Hedging Relationships Three months ended Three months ended 6/28/2015 6/29/2014 Interest rate swaps $ 446 $ (4,622 ) (In thousands) Amount and Location of Gain (Loss) Recognized in Income on Derivative Derivatives not designated as Cash Flow Hedging Relationships Three months ended Three months ended 6/28/2015 6/29/2014 Interest rate swaps Net effect of swaps $ 3,093 $ 2,301
Forward Starting Interest Rate Swap [Member]
Derivative [Line Items]
Derivative instruments, notional amounts outstanding and interest rates	The following table presents our derivative portfolio along with their notional amounts and their fixed interest rates as of June 28, 2015 . Interest Rate Swaps ($'s in thousands) Derivatives designated as hedging instruments Derivatives not designated as hedging instruments Notional Amounts Fixed Rate Notional Amounts Fixed Rate $ 200,000 3.00 % $ 200,000 2.27 % 100,000 3.00 % 150,000 2.43 % 100,000 3.00 % 75,000 2.30 % 100,000 2.70 % 70,000 2.54 % 50,000 2.54 % 50,000 2.54 % 50,000 2.43 % 50,000 2.29 % 50,000 2.29 % 30,000 2.54 % 25,000 2.30 % Total $'s / Average Rate $ 500,000 2.94 % $ 800,000 2.38 %

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	6 Months Ended
	Jun. 28, 2015
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 June 28, 2015 , December 31, 2014, and June 29, 2014 on a recurring basis as well as the fair values of other financial instruments: (In thousands) Condensed Consolidated Fair Value June 28, 2015 December 31, 2014 June 29, 2014 Balance Sheet Location Hierarchy Level Carrying Value Fair Value Carrying Value Fair Value Carrying Value Fair Value Financial assets (liabilities) measured on a recurring basis: Interest rate swap agreements not designated as cash flow hedges Current derivative liability Level 2 (6,895 ) (6,895 ) (11,791 ) (11,791 ) — — Interest rate swap agreements not designated as cash flow hedges Derivative Liability Level 2 — — — — (18,831 ) (18,831 ) Interest rate swap agreements designated as cash flow hedges Derivative Liability Level 2 (18,806 ) (18,806 ) (14,649 ) (14,649 ) (11,279 ) (11,279 ) Other financial assets (liabilities): Term debt Long-Term Debt Level 2 (608,850 ) (610,372 ) (608,850 ) (605,806 ) (615,825 ) (618,904 ) March 2013 notes Long-Term Debt Level 1 (500,000 ) (513,750 ) (500,000 ) (501,250 ) (500,000 ) (513,750 ) June 2014 notes Long-Term Debt (1) (450,000 ) (455,625 ) (450,000 ) (451,125 ) (450,000 ) (455,625 ) (1) The June 2014 notes were based on Level 1 inputs as of June 28, 2015 and Level 2 inputs as of both December 31, 2014 and June 29, 2014.

Earnings per Unit (Tables)

Earnings per Unit (Tables)	6 Months Ended
	Jun. 28, 2015
Earnings Per Unit [Abstract]
Net income (loss) per limited partner unit	Net income per limited partner unit is calculated based on the following unit amounts: Three months ended Six months ended 6/28/2015 6/29/2014 6/28/2015 6/29/2014 (In thousands except per unit amounts) Basic weighted average units outstanding 55,734 55,419 55,696 55,453 Effect of dilutive units: Deferred units 21 5 — — Restricted units 366 184 — — Unit options 135 136 — — Phantom units 29 80 — — Diluted weighted average units outstanding 56,285 55,824 55,696 55,453 Net income (loss) per unit - basic $ 1.03 $ 0.79 $ (0.47 ) $ (0.71 ) Net income (loss) per unit - diluted $ 1.02 $ 0.79 $ (0.47 ) $ (0.71 )

Changes in Accumulated Other 25

Changes in Accumulated Other Comprehensive Income by Component (Tables)	6 Months Ended
	Jun. 28, 2015
Equity [Abstract]
Changes in accumulated other comprehensive income (loss)	Changes in Accumulated Other Comprehensive Income by Component (1) (In thousands) Gains and Losses on Cash Flow Hedges Foreign Currency Items Total Balance at March 29, 2015 $ (19,005 ) $ 13,150 $ (5,855 ) Other comprehensive income before reclassifications, net of tax $(67) and $1,011, respectively 379 (1,758 ) (1,379 ) Amounts reclassified from accumulated other comprehensive income, net of tax ($224) (2) 1,462 — 1,462 Net other comprehensive income 1,841 (1,758 ) 83 Balance at June 28, 2015 $ (17,164 ) $ 11,392 $ (5,772 ) Changes in Accumulated Other Comprehensive Income by Component (1) (In thousands) Gains and Losses on Cash Flow Hedges Foreign Currency Items Total Balance at March 30, 2014 $ (15,663 ) $ 1,626 $ (14,037 ) Other comprehensive income before reclassifications, net of tax $702 and $1,334, respectively (3,920 ) (2,317 ) (6,237 ) Amounts reclassified from accumulated other comprehensive income, net of tax ($307) (2) 1,679 — 1,679 Net other comprehensive income (2,241 ) (2,317 ) (4,558 ) Balance at June 29, 2014 $ (17,904 ) $ (691 ) $ (18,595 )
Reclassification out of accumulated other comprehensive income	Reclassifications Out of Accumulated Other Comprehensive Income (1) (In thousands) 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 Gains and losses on cash flow hedges Three months ended 6/28/15 Three months ended 6/29/14 Interest rate contracts $ 1,686 $ 1,986 Net effect of swaps Benefit for taxes (224 ) (307 ) Benefit for taxes $ 1,462 $ 1,679 Reclassifications Out of Accumulated Other Comprehensive Income (1) (In thousands) 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 Gains and losses on cash flow hedges Six months ended 6/28/15 Six months ended 6/29/14 Interest rate contracts $ 3,373 $ 3,971 Net effect of swaps Benefit for taxes (449 ) (614 ) Benefit for taxes $ 2,924 $ 3,357
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	Changes in Accumulated Other Comprehensive Income by Component (1) (In thousands) Gains and Losses on Cash Flow Hedges Foreign Currency Items Total Balance at December 31, 2014 $ (16,566 ) $ 5,936 $ (10,630 ) Other comprehensive income before reclassifications, net of tax $634 and ($3,136), respectively (3,522 ) 5,456 1,934 Amounts reclassified from accumulated other comprehensive income, net of tax ($449) (2) 2,924 — 2,924 Net other comprehensive income (598 ) 5,456 4,858 Balance at June 28, 2015 $ (17,164 ) $ 11,392 $ (5,772 ) Changes in Accumulated Other Comprehensive Income by Component (1) (In thousands) Gains and Losses on Cash Flow Hedges Foreign Currency Items Total Balance at December 31, 2013 $ (15,013 ) $ 5 $ (15,008 ) Other comprehensive income before reclassifications, net of tax $1,115 and $402, respectively (6,248 ) (696 ) (6,944 ) Amounts reclassified from accumulated other comprehensive income, net of tax ($614) (2) 3,357 — 3,357 Net other comprehensive income (2,891 ) (696 ) (3,587 ) Balance at June 29, 2014 $ (17,904 ) $ (691 ) $ (18,595 )

Consolidating Financial Infor26

Consolidating Financial Information of Guarantors and Issuers (Tables)	6 Months Ended
	Jun. 28, 2015
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Condensed Consolidating Balance Sheet	CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING BALANCE SHEET June 28, 2015 (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 $ — $ — $ 15,485 $ 20,740 $ (778 ) $ 35,447 Receivables 1 108,653 119,015 637,007 (794,657 ) 70,019 Inventories — 228 3,143 43,256 — 46,627 Current deferred tax asset — 15,315 674 4,043 — 20,032 Other current assets 434 1,658 2,681 26,476 (1,445 ) 29,804 435 125,854 140,998 731,522 (796,880 ) 201,929 Property and Equipment (net) — 5,612 204,916 1,364,203 — 1,574,731 Investment in Park 663,494 814,861 164,516 24,292 (1,667,163 ) — Goodwill 674 — 101,383 119,605 — 221,662 Other Intangibles, net — — 14,371 22,907 — 37,278 Deferred Tax Asset — 24,287 — — (24,287 ) — Other Assets 5,176 20,184 7,405 7,913 — 40,678 $ 669,779 $ 990,798 $ 633,589 $ 2,270,442 $ (2,488,330 ) $ 2,076,278 LIABILITIES AND PARTNERS’ EQUITY Current Liabilities: Accounts payable $ 311,822 $ 213,778 $ 3,983 $ 305,769 $ (795,435 ) $ 39,917 Deferred revenue — 592 16,235 131,116 — 147,943 Accrued interest 5,487 4,211 1,874 883 — 12,455 Accrued taxes 3,082 — 1,771 8,735 (1,445 ) 12,143 Accrued salaries, wages and benefits — 22,318 1,989 7,926 — 32,233 Self-insurance reserves — 7,925 1,456 14,639 — 24,020 Current derivative liability 4,127 2,768 — — — 6,895 Other accrued liabilities — 4,587 1,067 9,779 — 15,433 324,518 256,179 28,375 478,847 (796,880 ) 291,039 Deferred Tax Liability — — 49,695 127,645 (24,287 ) 153,053 Derivative Liability 10,927 7,879 — — — 18,806 Other Liabilities 968 3,574 — 11,519 — 16,061 Long-Term Debt: Revolving credit loans 42,000 — — — — 42,000 Term debt — 247,890 13,991 346,969 — 608,850 Notes 294,897 205,103 450,000 — — 950,000 336,897 452,993 463,991 346,969 — 1,600,850 Equity (3,531 ) 270,173 91,528 1,305,462 (1,667,163 ) (3,531 ) $ 669,779 $ 990,798 $ 633,589 $ 2,270,442 $ (2,488,330 ) $ 2,076,278 CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING BALANCE SHEET December 31, 2014 (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 $ 80,000 $ 382 $ 45,519 $ 5,939 $ — $ 131,840 Receivables 8 143,931 85,838 634,112 (836,494 ) 27,395 Inventories — 2,074 1,594 22,215 — 25,883 Current deferred tax asset — 4,547 674 4,044 — 9,265 Other current assets 680 2,079 23,818 5,905 (23,148 ) 9,334 80,688 153,013 157,443 672,215 (859,642 ) 203,717 Property and Equipment (net) 470,851 5,630 218,260 831,810 — 1,526,551 Investment in Park 544,340 812,549 163,904 43,659 (1,564,452 ) — Goodwill 9,061 — 108,012 111,218 — 228,291 Other Intangibles, net — — 15,312 22,879 — 38,191 Deferred Tax Asset — 24,827 — — (24,827 ) — Other Assets 10,615 20,874 8,034 2,046 — 41,569 $ 1,115,555 $ 1,016,893 $ 670,965 $ 1,683,827 $ (2,448,921 ) $ 2,038,319 LIABILITIES AND PARTNERS’ EQUITY Current Liabilities: Accounts payable $ 352,518 $ 203,895 $ 32,691 $ 271,323 $ (836,494 ) $ 23,933 Deferred revenue — 60 4,592 56,509 — 61,161 Accrued interest 4,637 3,223 2,056 — — 9,916 Accrued taxes 4,309 — — 40,639 (23,148 ) 21,800 Accrued salaries, wages and benefits — 25,851 1,103 7,148 — 34,102 Self-insurance reserves — 5,386 1,565 16,426 — 23,377 Current derivative liability 7,062 4,729 — — — 11,791 Other accrued liabilities 508 8,134 122 3,375 — 12,139 369,034 251,278 42,129 395,420 (859,642 ) 198,219 Deferred Tax Liability — — 49,695 127,645 (24,827 ) 152,513 Derivative Liability 8,438 6,211 — — — 14,649 Other Liabilities — 6,105 — 11,766 — 17,871 Long-Term Debt: Term debt 346,969 247,890 13,991 — — 608,850 Notes 294,897 205,103 450,000 — — 950,000 641,866 452,993 463,991 — — 1,558,850 Equity 96,217 300,306 115,150 1,148,996 (1,564,452 ) 96,217 $ 1,115,555 $ 1,016,893 $ 670,965 $ 1,683,827 $ (2,448,921 ) $ 2,038,319 CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING BALANCE SHEET June 29, 2014 (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 $ — $ — $ 19,425 $ 29,986 $ (9,277 ) $ 40,134 Receivables 59 104,035 93,286 571,632 (702,451 ) 66,561 Inventories — 5,732 4,091 35,748 — 45,571 Current deferred tax asset — 18,655 800 3,445 — 22,900 Other current assets 691 14,115 5,974 13,500 (2,882 ) 31,398 750 142,537 123,576 654,311 (714,610 ) 206,564 Property and Equipment (net) 471,252 8,206 247,632 830,074 — 1,557,164 Investment in Park 466,213 767,266 149,180 32,308 (1,414,967 ) — Goodwill 9,061 — 117,371 111,218 — 237,650 Other Intangibles, net — — 16,639 22,870 — 39,509 Deferred Tax Asset — 32,025 — 117 (32,142 ) — Other Assets 11,680 21,649 9,276 2,304 — 44,909 $ 958,956 $ 971,683 $ 663,674 $ 1,653,202 $ (2,161,719 ) $ 2,085,796 LIABILITIES AND PARTNERS’ EQUITY Current Liabilities: Current maturities of long-term debt $ 1,724 $ 1,231 $ 70 $ — $ — $ 3,025 Accounts payable 218,225 233,203 15,070 282,733 (711,728 ) 37,503 Deferred revenue — 636 15,824 117,337 — 133,797 Accrued interest 6,422 4,251 1,843 — — 12,516 Accrued taxes 6,054 1,196 — 2,885 (2,882 ) 7,253 Accrued salaries, wages and benefits — 23,850 2,303 9,487 — 35,640 Self-insurance reserves — 5,534 1,772 16,353 — 23,659 Current derivative liability — — — — — Other accrued liabilities 376 5,554 1,095 2,380 — 9,405 232,801 275,455 37,977 431,175 (714,610 ) 262,798 Deferred Tax Liability — — 57,540 131,648 (32,142 ) 157,046 Derivative Liability 17,700 12,410 — — — 30,110 Other Liabilities — 4,039 — 3,363 — 7,402 Long-Term Debt: Revolving credit loans 39,000 — — — — 39,000 Term debt 350,943 250,730 14,152 — — 615,825 Notes 294,897 205,103 450,000 — — 950,000 684,840 455,833 464,152 — — 1,604,825 Equity 23,615 223,946 104,005 1,087,016 (1,414,967 ) 23,615 $ 958,956 $ 971,683 $ 663,674 $ 1,653,202 $ (2,161,719 ) $ 2,085,796
Condensed Consolidating Statement of Operations and Other Comprehensive Income (Loss)	CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME For the Three Months Ended June 28, 2015 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total Net revenues $ 38,071 $ 60,260 $ 28,003 $ 348,613 $ (97,539 ) $ 377,408 Costs and expenses: Cost of food, merchandise, and games revenues — 71 2,592 30,443 — 33,106 Operating expenses 122 51,419 14,390 88,759 2,635 157,325 Selling, general and administrative 574 8,996 2,464 34,031 — 46,065 Depreciation and amortization — 9 5,496 41,600 — 47,105 Loss on impairment / retirement of fixed assets, net — — 104 676 — 780 696 60,495 25,046 195,509 2,635 284,381 Operating Income (loss) 37,375 (235 ) 2,957 153,104 (100,174 ) 93,027 Interest expense (income), net 8,158 7,217 6,305 (212 ) — 21,468 Net effect of swaps (757 ) (650 ) — — — (1,407 ) Unrealized / realized foreign currency gain — — (7,911 ) — — (7,911 ) Other (income) expense 187 (3,015 ) 659 2,169 — — Income from investment in affiliates (30,931 ) (33,397 ) (8,591 ) (10,890 ) 83,809 — Income before taxes 60,718 29,610 12,495 162,037 (183,983 ) 80,877 Provision (benefit) for taxes 3,135 (1,322 ) 1,595 19,886 — 23,294 Net income $ 57,583 $ 30,932 $ 10,900 $ 142,151 $ (183,983 ) $ 57,583 Other comprehensive income (loss), (net of tax): Cumulative foreign currency translation adjustment (1,758 ) — (1,758 ) — 1,758 (1,758 ) Unrealized loss on cash flow hedging derivatives 1,841 475 — — (475 ) 1,841 Other comprehensive income (loss), (net of tax) 83 475 (1,758 ) — 1,283 83 Total Comprehensive income $ 57,666 $ 31,407 $ 9,142 $ 142,151 $ (182,700 ) $ 57,666 CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME For the Three Months Ended June 29, 2014 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total Net revenues $ 43,084 $ 79,737 $ 33,878 $ 328,013 $ (121,698 ) $ 363,014 Costs and expenses: Cost of food, merchandise, and games revenues — 79 2,881 28,130 — 31,090 Operating expenses 1,312 54,893 15,124 197,561 (121,698 ) 147,192 Selling, general and administrative 1,467 27,495 3,886 13,769 — 46,617 Depreciation and amortization 14,011 94 6,502 26,367 — 46,974 Gain on sale of other assets — — — (921 ) — (921 ) Loss on impairment / retirement of fixed assets, net — (1 ) — 216 — 215 16,790 82,560 28,393 265,122 (121,698 ) 271,167 Operating Income (loss) 26,294 (2,823 ) 5,485 62,891 — 91,847 Interest expense (income), net 10,533 7,354 11,933 (1,919 ) — 27,901 Net effect of swaps (178 ) (137 ) — — — (315 ) Loss on early debt extinguishment — — 29,273 — — 29,273 Unrealized / realized foreign currency gain — — (16,102 ) — — (16,102 ) Other (income) expense 188 (2,415 ) 531 1,696 — — (Income) loss from investment in affiliates (30,914 ) (21,721 ) (10,576 ) 1,929 61,282 — Income (loss) before taxes 46,665 14,096 (9,574 ) 61,185 (61,282 ) 51,090 Provision (benefit) for taxes 2,763 (3,481 ) (7,645 ) 15,551 — 7,188 Net income (loss) $ 43,902 $ 17,577 $ (1,929 ) $ 45,634 $ (61,282 ) $ 43,902 Other comprehensive income (loss), (net of tax): Cumulative foreign currency translation adjustment (2,317 ) — (2,317 ) — 2,317 (2,317 ) Unrealized loss on cash flow hedging derivatives (2,241 ) (644 ) — — 644 (2,241 ) Other comprehensive income (loss), (net of tax) (4,558 ) (644 ) (2,317 ) — 2,961 (4,558 ) Total Comprehensive income (loss) $ 39,344 $ 16,933 $ (4,246 ) $ 45,634 $ (58,321 ) $ 39,344 CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME For the Six Months Ended June 28, 2015 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total Net revenues $ 36,688 $ 64,280 $ 28,081 $ 395,350 $ (100,174 ) $ 424,225 Costs and expenses: — Cost of food, merchandise, and games revenues — 71 2,592 36,031 — 38,694 Operating expenses 256 74,476 19,361 141,362 — 235,455 Selling, general and administrative 1,373 22,271 4,207 44,032 — 71,883 Depreciation and amortization — 18 5,496 45,602 — 51,116 Loss on impairment / retirement of fixed assets, net — — 104 3,579 — 3,683 1,629 96,836 31,760 270,606 — 400,831 Operating Income (loss) 35,059 (32,556 ) (3,679 ) 124,744 (100,174 ) 23,394 Interest expense (income), net 15,994 14,054 12,425 (513 ) — 41,960 Net effect of swaps (743 ) (780 ) — — — (1,523 ) Unrealized / realized foreign currency loss — — 30,307 — — 30,307 Other (income) expense 375 (7,831 ) 1,705 5,751 — — Income from investment in affiliates 41,855 18,348 (5,088 ) 24,599 (79,714 ) — Income before taxes (22,422 ) (56,347 ) (43,028 ) 94,907 (20,460 ) (47,350 ) Provision (benefit) for taxes 3,828 (14,494 ) (18,429 ) 7,995 — (21,100 ) Net income $ (26,250 ) $ (41,853 ) $ (24,599 ) $ 86,912 $ (20,460 ) $ (26,250 ) Other comprehensive income (loss), (net of tax): Cumulative foreign currency translation adjustment 5,456 — 5,456 — (5,456 ) 5,456 Unrealized loss on cash flow hedging derivatives (598 ) (302 ) — — 302 (598 ) Other comprehensive income (loss), (net of tax) 4,858 (302 ) 5,456 — (5,154 ) 4,858 Total Comprehensive income $ (21,392 ) $ (42,155 ) $ (19,143 ) $ 86,912 $ (25,614 ) $ (21,392 ) CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME For the Six Months Ended June 29, 2014 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total Net revenues $ 47,839 $ 88,416 $ 34,029 $ 368,325 $ (135,129 ) $ 403,480 Costs and expenses: Cost of food, merchandise, and games revenues — 79 2,882 33,114 — 36,075 Operating expenses 2,660 77,355 22,061 260,595 (135,129 ) 227,542 Selling, general and administrative 2,863 44,167 4,759 16,232 — 68,021 Depreciation and amortization 14,485 103 6,502 30,191 — 51,281 Gain on sale of other assets — — — (921 ) — (921 ) Loss on impairment / retirement of fixed assets, net 249 (1 ) — 964 — 1,212 20,257 121,703 36,204 340,175 (135,129 ) 383,210 Operating Income (loss) 27,582 (33,287 ) (2,175 ) 28,150 — 20,270 Interest expense (income), net 20,732 14,365 21,401 (3,938 ) — 52,560 Net effect of swaps 16 40 — — — 56 Loss on early debt extinguishment — — 29,273 — — 29,273 Unrealized / realized foreign currency loss — — 1,082 — — 1,082 Other (income) expense 375 (5,689 ) 905 4,409 — — (Income) loss from investment in affiliates 42,674 25,422 (6,512 ) 30,173 (91,757 ) — Loss before taxes (36,215 ) (67,425 ) (48,324 ) (2,494 ) 91,757 (62,701 ) Provision (benefit) for taxes 3,423 (13,903 ) (18,151 ) 5,568 — (23,063 ) Net loss $ (39,638 ) $ (53,522 ) $ (30,173 ) $ (8,062 ) $ 91,757 $ (39,638 ) Other comprehensive income (loss), (net of tax): Cumulative foreign currency translation adjustment (696 ) — (696 ) — 696 (696 ) Unrealized loss on cash flow hedging derivatives (2,891 ) (817 ) — — 817 (2,891 ) Other comprehensive income (loss), (net of tax) (3,587 ) (817 ) (696 ) — 1,513 (3,587 ) Total Comprehensive loss $ (43,225 ) $ (54,339 ) $ (30,869 ) $ (8,062 ) $ 93,270 $ (43,225 )
Condensed Consolidating Statement of Cash Flows	CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the Six Months Ended June 28, 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 $ 3,954 $ (55,759 ) $ (2,970 ) $ 129,912 $ (1,860 ) $ 73,277 CASH FLOWS FOR INVESTING ACTIVITIES Intercompany receivables (payments) receipts — — (10,576 ) (282 ) 10,858 — Purchase of preferred equity investment — (2,000 ) — — — (2,000 ) Capital expenditures — — (5,551 ) (114,829 ) — (120,380 ) Net cash for investing activities — (2,000 ) (16,127 ) (115,111 ) 10,858 (122,380 ) CASH FLOWS FROM (FOR) FINANCING ACTIVITIES Net borrowings on revolving credit loans 42,000 — — — — 42,000 Distributions paid (85,236 ) — — — 1,082 (84,154 ) Intercompany payables (payments) receipts (40,718 ) 59,425 (7,849 ) — (10,858 ) — Tax effect of units involved in option exercises and treasury unit transactions — (2,048 ) — — — (2,048 ) Net cash from (for) financing activities (83,954 ) 57,377 (7,849 ) — (9,776 ) (44,202 ) EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS — — (3,088 ) — — (3,088 ) CASH AND CASH EQUIVALENTS Net increase (decrease) for the period (80,000 ) (382 ) (30,034 ) 14,801 (778 ) (96,393 ) Balance, beginning of period 80,000 382 45,519 5,939 — 131,840 Balance, end of period $ — $ — $ 15,485 $ 20,740 $ (778 ) $ 35,447 CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the Six Months Ended June 29, 2014 (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 $ 57,348 $ (48,952 ) $ (22,362 ) $ 76,734 $ (10,531 ) $ 52,237 CASH FLOWS FROM (FOR) INVESTING ACTIVITIES Intercompany receivables (payments) receipts — 7,625 — 3,829 (11,454 ) — Sale of non-core asset — — — 1,377 — 1,377 Capital expenditures (47,494 ) (193 ) (11,573 ) (47,430 ) — (106,690 ) Net cash from (for) investing activities (47,494 ) 7,432 (11,573 ) (42,224 ) (11,454 ) (105,313 ) CASH FLOWS FROM (FOR) FINANCING ACTIVITIES Net borrowings on revolving credit loans 39,000 — — — — 39,000 Note borrowings — — 450,000 — — 450,000 Term debt payments, including amounts paid for early termination — — (426,148 ) — — (426,148 ) Distributions/dividends (paid) received (79,544 ) — — — 1,269 (78,275 ) Intercompany payables (payments) receipts (44,310 ) 38,101 2,631 (7,861 ) 11,439 — Payment of debt issuance costs — — (9,795 ) — — (9,795 ) Tax effect of units involved in option exercises and treasury unit transactions — (725 ) — — — (725 ) Net cash from (for) financing activities (84,854 ) 37,376 16,688 (7,861 ) 12,708 (25,943 ) EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS — — 1,097 — — 1,097 CASH AND CASH EQUIVALENTS Net increase (decrease) for the period (75,000 ) (4,144 ) (16,150 ) 26,649 (9,277 ) (77,922 ) Balance, beginning of period 75,000 4,144 35,575 3,337 — 118,056 Balance, end of period $ — $ — $ 19,425 $ 29,986 $ (9,277 ) $ 40,134

Significant Accounting and Re27

Significant Accounting and Reporting Policies New Accounting Pronouncements (Details) - USD ($) $ in Millions	Jun. 28, 2015	Dec. 31, 2014	Jun. 29, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Unamortized Loan Commitment and Origination Fees and Unamortized Discounts or Premiums	$ 22.4	$ 24.6	$ 27.4

Interim Reporting (Details)

Interim Reporting (Details) - Jun. 28, 2015 - property	Total
Nature of Operations [Line Items]
Number of amusement parks owned and operated	11
Number of outdoor water parks owned and operated	3
Number of indoor water parks owned and operated	1
Number of hotels owned and operated	5
Minimum [Member]
Nature of Operations [Line Items]
Operating period	130 days
Maximum [Member]
Nature of Operations [Line Items]
Operating period	140 days

Goodwill and Other Intangible29

Goodwill and Other Intangible Assets Goodwill (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 28, 2015	Jun. 29, 2014
Goodwill [Roll Forward]
Goodwill (gross), beginning of period	$ 308,159	$ 317,957
Accumulated Impairment Losses, beginning of period	(79,868)	(79,868)
Goodwill (net), beginning of period	228,291	238,089
Foreign currency translation	(6,629)	(439)
Goodwill (gross), end of period	301,530	317,518
Accumulated Impairment Losses, end of period	(79,868)	(79,868)
Goodwill (net), end of period	$ 221,662	$ 237,650

Goodwill and Other Intangible30

Goodwill and Other Intangible Assets Other Intangible Assets (Details) - USD ($) $ in Thousands	Jun. 28, 2015	Dec. 31, 2014	Jun. 29, 2014
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Carrying Amount/Value	$ 36,744	$ 37,683	$ 39,008
Accumulated Amortization	343	310	399
Total other intangible assets, gross carrying amount	37,621	38,501	39,908
Total other intangibe assets, net carrying value	37,278	38,191	39,509
License / Franchise Agreements [Member]
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Gross Carrying Amount	877	818	900
Accumulated Amortization	343	310	399
Net Carrying Value	$ 534	$ 508	$ 501

Long-Term Debt (Details)

Long-Term Debt (Details) $ in Millions	3 Months Ended	6 Months Ended
	Jun. 28, 2015USD ($)	Jun. 28, 2015USD ($)	Jun. 03, 2014USD ($)	Mar. 31, 2013USD ($)	Jul. 30, 2010USD ($)
Debt Instrument [Line Items]
Debt Instrument Consolidated Leverage Ratio Requirement		5.25
Commitment fee on unused portion of credit facilities	0.38%	0.38%
Notes Payable Due 2024 [Domain] | Senior Unsecured Notes [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount			$ 450
Debt Instrument, Interest Rate, Stated Percentage			5.375%
Redemption percentage of original face amount	100.00%
Early call date, percentage of notes availabe for redemption		35.00%
Early call date, premium price, percentage		105.375%
Notes Payable, Due 2018 [Member] | Maximum [Member]
Debt Instrument [Line Items]
Restricted payment		$ 60
Notes Payable, Due 2018 [Member] | Senior Unsecured Notes [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount					$ 405
Debt Instrument, Interest Rate, Stated Percentage					9.125%
Notes Payable Due 2021 [Member] [Domain] | Senior Unsecured Notes [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount				$ 500
Debt Instrument, Interest Rate, Stated Percentage				5.25%
Redemption percentage of original face amount		100.00%
Early call date, percentage of notes availabe for redemption		35.00%
Early call date, premium price, percentage		105.25%
Credit Agreement 2013 [Member] [Domain]
Debt Instrument [Line Items]
Debt Instrument, Face Amount				$ 885
Consolidated Leverage Ratio Decrease		0.25
Pro-forma consolidated leverage ratio		5
Total-Indebtedness-to-Consolidated-Cash-Flow Ratio requirement, period of measurement, annual		12 months
Total-Indebtedness-to-Consolidated-Cash-Flow Ratio requirement		5
Total-Indebtedness-to-Consolidated-Cash-Flow Ratio requirement, period of measurement, quarterly		3 months
Credit Agreement 2013 [Member] [Domain] | Maximum [Member]
Debt Instrument [Line Items]
Debt Instrument Consolidated Leverage Ratio Requirement		5.75
Restricted payment		$ 60
Credit Agreement 2013 [Member] [Domain] | Canadian Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 15	$ 15
Credit Agreement 2013 [Member] [Domain] | Canadian Revolving Credit Facility Cad and USD [Domain]
Debt Instrument [Line Items]
Interest rate margin over LIBOR	2.25%	2.25%
Credit Agreement 2013 [Member] [Domain] | Senior Secured Term Loan [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount				630
Debt Instrument, Periodic Payment		$ 6.3
Interest rate margin over LIBOR	2.50%	2.50%
Interest rate LIBOR floor	0.75%	0.75%
Credit Agreement 2013 [Member] [Domain] | Senior Secured Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount				$ 255
Original Issue Discount [Member] | Senior Unsecured Notes [Member]
Debt Instrument [Line Items]
Unamortized discount					$ 5.6
Effective interest rate percentage					9.375%

Derivative Financial Instrume32

Derivative Financial Instruments Schedule of Derivatives (Details)	3 Months Ended		6 Months Ended
	Jun. 28, 2015USD ($)contract	Jun. 29, 2014USD ($)	Jun. 28, 2015USD ($)contract	Jun. 29, 2014USD ($)
Derivative [Line Items]
Net effect of swaps	$ 1,407,000	$ 315,000	$ 1,523,000	$ (56,000)
Debt instrument, LIBOR floor, decrease to percent	1.00%		1.00%
Debt instrument, LIBOR floor, decrease from percent	1.50%		1.50%
Forward-Starting Interest Rate Swap [Member] | Forward Starting Interest Rate Swap 12 [Member]
Derivative [Line Items]
Notional amount	$ 200,000,000		$ 200,000,000
Fixed interest rate	3.00%		3.00%
Forward-Starting Interest Rate Swap [Member] | Forward Starting Interest Rate Swap 13 [Member]
Derivative [Line Items]
Notional amount	$ 100,000,000		$ 100,000,000
Fixed interest rate	3.00%		3.00%
Forward-Starting Interest Rate Swap [Member] | Forward Starting Interest Rate Swap 14 [Member]
Derivative [Line Items]
Notional amount	$ 100,000,000		$ 100,000,000
Fixed interest rate	2.996%		2.996%
Forward-Starting Interest Rate Swap [Member] | Forward Starting Interest Rate Swap 15 [Member]
Derivative [Line Items]
Notional amount	$ 100,000,000		$ 100,000,000
Fixed interest rate	2.70%		2.70%
Interest Rate Swap [Member]
Derivative [Line Items]
Amortization of Deferred Hedge Gains	$ 1,700,000	2,000,000	$ 3,400,000	4,000,000
Cash Flow Hedging [Member] | Forward-Starting Interest Rate Swap [Member]
Derivative [Line Items]
Accumulated Other Comprehensive Income (Loss), Cumulative Changes in Net Gain (Loss) from Cash Flow Hedges, Effect Net of Tax	$ 1,500,000		$ 1,500,000
Cash Flow Hedging [Member] | Forward-Starting Interest Rate Swap [Member] | 2013 forwards [Member]
Derivative [Line Items]
Average rate	2.94%		2.94%
Derivative, amount of hedged item	$ 500,000,000		$ 500,000,000
Number of derivative instruments | contract	4		4
Designated As Hedging [Member]
Derivative [Line Items]
Notional amount	$ 500,000,000		$ 500,000,000
Fixed interest rate	2.94%		2.94%
Interest Rate Cash Flow Hedge Gain (Loss) to be Reclassified During Next 12 Months, Net	$ 0		$ 0
Designated As Hedging [Member] | Cash Flow Hedging [Member] | Interest Rate Swap [Member]
Derivative [Line Items]
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net	446,000	(4,622,000)	(4,156,000)	(7,364,000)
Not Designated As Hedging [Member]
Derivative [Line Items]
Notional amount	$ 800,000,000		$ 800,000,000
Average rate	2.38375%		2.38375%
Not Designated As Hedging [Member] | Forward-Starting Interest Rate Swap [Member] | Forward Starting Interest Rate Swap 1 [Member]
Derivative [Line Items]
Notional amount	$ 200,000,000		$ 200,000,000
Fixed interest rate	2.27%		2.27%
Not Designated As Hedging [Member] | Forward-Starting Interest Rate Swap [Member] | Forward Starting Interest Rate Swap 2 [Member]
Derivative [Line Items]
Notional amount	$ 150,000,000		$ 150,000,000
Fixed interest rate	2.427%		2.427%
Not Designated As Hedging [Member] | Forward-Starting Interest Rate Swap [Member] | Forward Starting Interest Rate Swap 3 [Member]
Derivative [Line Items]
Notional amount	$ 75,000,000		$ 75,000,000
Fixed interest rate	2.298%		2.298%
Not Designated As Hedging [Member] | Forward-Starting Interest Rate Swap [Member] | Forward Starting Interest Rate Swap 4 [Member]
Derivative [Line Items]
Notional amount	$ 70,000,000		$ 70,000,000
Fixed interest rate	2.54%		2.54%
Not Designated As Hedging [Member] | Forward-Starting Interest Rate Swap [Member] | Forward Starting Interest Rate Swap 5 [Member]
Derivative [Line Items]
Notional amount	$ 50,000,000		$ 50,000,000
Fixed interest rate	2.54%		2.54%
Not Designated As Hedging [Member] | Forward-Starting Interest Rate Swap [Member] | Forward Starting Interest Rate Swap 6 [Member]
Derivative [Line Items]
Notional amount	$ 50,000,000		$ 50,000,000
Fixed interest rate	2.54%		2.54%
Not Designated As Hedging [Member] | Forward-Starting Interest Rate Swap [Member] | Forward Starting Interest Rate Swap 7 [Member]
Derivative [Line Items]
Notional amount	$ 50,000,000		$ 50,000,000
Fixed interest rate	2.427%		2.427%
Not Designated As Hedging [Member] | Forward-Starting Interest Rate Swap [Member] | Forward Starting Interest Rate Swap 8 [Member]
Derivative [Line Items]
Notional amount	$ 50,000,000		$ 50,000,000
Fixed interest rate	2.293%		2.293%
Not Designated As Hedging [Member] | Forward-Starting Interest Rate Swap [Member] | Forward Starting Interest Rate Swap 9 [Member]
Derivative [Line Items]
Notional amount	$ 50,000,000		$ 50,000,000
Fixed interest rate	2.293%		2.293%
Not Designated As Hedging [Member] | Forward-Starting Interest Rate Swap [Member] | Forward Starting Interest Rate Swap 10 [Member]
Derivative [Line Items]
Notional amount	$ 30,000,000		$ 30,000,000
Fixed interest rate	2.54%		2.54%
Not Designated As Hedging [Member] | Forward-Starting Interest Rate Swap [Member] | Forward Starting Interest Rate Swap 11 [Member]
Derivative [Line Items]
Notional amount	$ 25,000,000		$ 25,000,000
Fixed interest rate	2.298%		2.298%
Credit Agreement 2013 [Member] [Domain] | Senior Secured Term Loan [Member]
Derivative [Line Items]
Interest rate LIBOR floor	0.75%		0.75%
Net Effect of Swaps [Member] | Not Designated As Hedging [Member] | Interest Rate Swap [Member]
Derivative [Line Items]
Derivative Instruments, Gain (Loss) Recognized in Income, Net	$ 3,093,000	$ 2,301,000	$ 4,896,000	$ 3,918,000

Derivative Financial Instrume33

Derivative Financial Instruments Balance Sheet Location (Details) - Balance Sheet Location [Domain] - USD ($) $ in Thousands	Jun. 28, 2015	Dec. 31, 2014	Jun. 29, 2014
Derivatives, Fair Value [Line Items]
Derivative Liability	$ (18,806)	$ (14,649)	$ (30,110)
Derivative assets (liabilities), at fair value, net	(25,701)	(26,440)	(30,110)
Current derivative liability	6,895	11,791	0
Designated As Hedging [Member]
Derivatives, Fair Value [Line Items]
Derivative assets (liabilities), at fair value, net	18,806	14,649	11,279
Not Designated As Hedging [Member]
Derivatives, Fair Value [Line Items]
Derivative assets (liabilities), at fair value, net	(6,895)	(11,791)	(18,831)
Interest Rate Swap [Member] | Designated As Hedging [Member]
Derivatives, Fair Value [Line Items]
Derivative Liability	(18,806)	(14,649)	(11,279)
Interest Rate Swap [Member] | Not Designated As Hedging [Member]
Derivatives, Fair Value [Line Items]
Derivative Liability	0	0	(18,831)
Current derivative liability	6,895	$ 11,791	$ 0
Cash Flow Hedging [Member] | Forward-Starting Interest Rate Swap [Member]
Derivatives, Fair Value [Line Items]
Accumulated Other Comprehensive Income (Loss), Cumulative Changes in Net Gain (Loss) from Cash Flow Hedges, Effect Net of Tax	$ 1,500

Derivative Financial Instrume34

Derivative Financial Instruments Income Statement Location (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 28, 2015	Jun. 29, 2014	Jun. 28, 2015	Jun. 29, 2014
Derivative Instruments, Gain (Loss) [Line Items]
Net effect of swaps	$ (1,407)	$ (315)	$ (1,523)	$ 56
Interest Rate Swap [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amortization of Deferred Hedge Gains	1,700	2,000	3,400	4,000
Designated As Hedging [Member] | Interest Rate Swap [Member] | Cash Flow Hedging [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net	446	(4,622)	(4,156)	(7,364)
Not Designated As Hedging [Member] | Interest Rate Swap [Member] | Net Effect of Swaps [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) on derivative recognized in income	$ 3,093	$ 2,301	$ 4,896	$ 3,918

Fair Value Measurements (Detail

Fair Value Measurements (Details) - USD ($) $ in Thousands	Jun. 28, 2015	Dec. 31, 2014	Jun. 29, 2014
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets (liabilities), at fair value, net	$ 25,701	$ 26,440	$ 30,110
Increase in net derivative liability	700	800	800
Designated As Hedging [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets (liabilities), at fair value, net	(18,806)	(14,649)	(11,279)
Not Designated As Hedging [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets (liabilities), at fair value, net	6,895	11,791	18,831
Current Derivative Liability [Member] | Not Designated As Hedging [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	6,895	11,791	0
Derivative Liability [Member] | Designated As Hedging [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	18,806	14,649	11,279
Derivative Liability [Member] | Not Designated As Hedging [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	0	0	18,831
Long-term Debt [Member] | 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	(610,372)	(605,806)	(618,904)
Reported Value Measurement [Member] | Current Derivative Liability [Member] | Not Designated As Hedging [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	6,895	11,791	0
Reported Value Measurement [Member] | Derivative Liability [Member] | Designated As Hedging [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	18,806	14,649	11,279
Reported Value Measurement [Member] | Derivative Liability [Member] | Not Designated As Hedging [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	0	0	18,831
Reported Value Measurement [Member] | Long-term Debt [Member] | 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	(608,850)	(608,850)	(615,825)
Notes Payable Due 2021 [Member] [Domain] | Long-term Debt [Member] | 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	(513,750)	(501,250)	(513,750)
Notes Payable Due 2021 [Member] [Domain] | Reported Value Measurement [Member] | Long-term Debt [Member] | 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	(500,000)	(500,000)	(500,000)
Notes Payable Due 2024 [Domain] | Long-term Debt [Member] | 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	(455,625)
Notes Payable Due 2024 [Domain] | Long-term Debt [Member] | 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		(451,125)	(455,625)
Notes Payable Due 2024 [Domain] | Reported Value Measurement [Member] | Long-term Debt [Member] | 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)
Notes Payable Due 2024 [Domain] | Reported Value Measurement [Member] | Long-term Debt [Member] | 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		$ (450,000)	$ (450,000)

Earnings per Unit (Details)

Earnings per Unit (Details) - $ / shares shares in Thousands	3 Months Ended		6 Months Ended
	Jun. 28, 2015	Jun. 29, 2014	Jun. 28, 2015	Jun. 29, 2014
Basic weighted average units outstanding	55,734	55,419	55,696	55,453
Effect of dilutive units:
Incremental units attributable to dilutive effect of deferred units	21	5	0	0
Incremental units attributable to dilutive effect of restricted untis	366	184	0	0
Incremental Units Attributable To Share Based Payment Arrangements	135	136	0	0
Incremental Units Attributable To Phantom Unit Options	29	80	0	0
Diluted weighted average units outstanding	56,285	55,824	55,696	55,453
Net income (loss) per limited partner unit - basic	$ 1.03	$ 0.79	$ (0.47)	$ (0.71)
Net income (loss) per limited partner unit - diluted	$ 1.02	$ 0.79	$ (0.47)	$ (0.71)

Income and Partnership Taxes Un

Income and Partnership Taxes Unrecognized Tax Position (Details) $ in Millions	6 Months Ended
	Jun. 28, 2015USD ($)
Income Tax Disclosure [Abstract]
Unrecognized tax benefit	$ 1.2

Changes in Accumulated Other 38

Changes in Accumulated Other Comprehensive Income by Component Changes in AOCI by Component (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 28, 2015	Jun. 29, 2014	Jun. 28, 2015	Jun. 29, 2014
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance, beginning	$ (5,855)	$ (14,037)	$ (10,630)	$ (15,008)
Other comprehensive income before reclassifications	(1,379)	(6,237)	1,934	(6,944)
Amounts reclassified from accumulated other comprehensive income	1,462	1,679	2,924	3,357
Net current-period other comprehensive income	83	(4,558)	4,858	(3,587)
Balance, ending	(5,772)	(18,595)	(5,772)	(18,595)
Other Comprehensive income before reclassification tax effect	(67)	702	634	1,115
Foreign currency translation adjustment, tax	1,011	1,334	(3,136)	402
Provision (benefit) for taxes	23,294	7,188	(21,100)	(23,063)
Gains and Losses on Cash Flow Hedges [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance, beginning	(19,005)	(15,663)	(16,566)	(15,013)
Other comprehensive income before reclassifications	379	(3,920)	(3,522)	(6,248)
Amounts reclassified from accumulated other comprehensive income	1,462	1,679	2,924	3,357
Net current-period other comprehensive income	1,841	(2,241)	(598)	(2,891)
Balance, ending	(17,164)	(17,904)	(17,164)	(17,904)
Foreign Currency Items [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance, beginning	13,150	1,626	5,936	5
Other comprehensive income before reclassifications	(1,758)	(2,317)	5,456	(696)
Amounts reclassified from accumulated other comprehensive income	0	0	0	0
Net current-period other comprehensive income	(1,758)	(2,317)	5,456	(696)
Balance, ending	11,392	(691)	11,392	(691)
Reclassification out of Accumulated Other Comprehensive Income [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Provision (benefit) for taxes	$ (224)	$ (307)	$ (449)	$ (614)

Changes in Accumulated Other 39

Changes in Accumulated Other Comprehensive Income by Component Reclassifications Out of AOCI (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 28, 2015	Jun. 29, 2014	Jun. 28, 2015	Jun. 29, 2014
Accumulated Other Comprehensive Income (Loss) [Line Items]
Net effect of swaps	$ 1,407	$ 315	$ 1,523	$ (56)
Provision (benefit) for taxes	(23,294)	(7,188)	21,100	23,063
Net loss	57,583	43,902	(26,250)	(39,638)
Reclassification out of Accumulated Other Comprehensive Income [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Provision (benefit) for taxes	224	307	449	614
Net loss	1,462	1,679	2,924	3,357
Interest Rate Contracts [Member] | Accumulated Net Gain (Loss) from Designated or Qualifying Cash Flow Hedges [Member] | Reclassification out of Accumulated Other Comprehensive Income [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Net effect of swaps	$ 1,686	$ 1,986	$ 3,373	$ 3,971

Consolidating Financial Infor40

Consolidating Financial Information of Guarantors and Issuers (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 28, 2015	Jun. 29, 2014
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities	$ 73,277	$ 52,237
Intercompany receivables (payments) receipts	0	0
Intercompany payable	0	0
Net cash for investing activities	(122,380)	(105,313)
Net Cash Provided by (Used in) Financing Activities	(44,202)	(25,943)
Cedar Fair L.P. (Parent) [Member]
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities	3,954	57,348
Intercompany receivables (payments) receipts	0	0
Intercompany payable	40,718	44,310
Net cash for investing activities	0	(47,494)
Net Cash Provided by (Used in) Financing Activities	(83,954)	(84,854)
Guarantor Subsidiaries Co Issuer Subsidiary Magnum [Member]
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities	(55,759)	(48,952)
Intercompany receivables (payments) receipts	0	7,625
Intercompany payable	(59,425)	(38,101)
Net cash for investing activities	(2,000)	7,432
Net Cash Provided by (Used in) Financing Activities	57,377	37,376
Co-Issuer Subsidiary (Cedar Canada) [Member]
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities	(2,970)	(22,362)
Intercompany receivables (payments) receipts	(10,576)	0
Intercompany payable	7,849	(2,631)
Net cash for investing activities	(16,127)	(11,573)
Net Cash Provided by (Used in) Financing Activities	(7,849)	16,688
Guarantor Subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities	129,912	76,734
Intercompany receivables (payments) receipts	(282)	3,829
Intercompany payable	0	7,861
Net cash for investing activities	(115,111)	(42,224)
Net Cash Provided by (Used in) Financing Activities	0	(7,861)
Eliminations [Member]
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities	(1,860)	(10,531)
Intercompany receivables (payments) receipts	10,858	(11,454)
Intercompany payable	10,858	(11,439)
Net cash for investing activities	10,858	(11,454)
Net Cash Provided by (Used in) Financing Activities	$ (9,776)	$ 12,708
Senior Unsecured Notes [Member] | Notes Payable Due 2021 and 2024 [Member]
Condensed Financial Statements, Captions [Line Items]
Subsidiary Ownership Percentage Guaranteering Notes	100.00%
Subsidiary Guarantor Ownership Percentage	100.00%

Consolidating Financial Infor41

Consolidating Financial Information of Guarantors and Issuers Balance Sheet (Details) - USD ($) $ in Thousands	Jun. 28, 2015	Dec. 31, 2014	Jun. 29, 2014	Dec. 31, 2013
Current Assets:
Cash and cash equivalents	$ 35,447	$ 131,840	$ 40,134	$ 118,056
Receivables	70,019	27,395	66,561
Inventories	46,627	25,883	45,571
Current deferred tax asset	20,032	9,265	22,900
Other current assets	29,804	9,334	31,398
Total current assets	201,929	203,717	206,564
Property and equipment (net)	1,574,731	1,526,551	1,557,164
Investment In Park	0	0	0
Goodwill	221,662	228,291	237,650	238,089
Other intangibes, net	37,278	38,191	39,509
Deferred Tax Asset	0	0	0
Other Assets	40,678	41,569	44,909
Total Assets	2,076,278	2,038,319	2,085,796
Current Liabilities:
Current maturities of long-term debt	0	0	3,025
Accounts payable	39,917	23,933	37,503
Deferred revenue	147,943	61,161	133,797
Accrued interest	12,455	9,916	12,516
Accrued taxes	12,143	21,800	7,253
Accrued salaries, wages and benefits	32,233	34,102	35,640
Self-insurance reserves	24,020	23,377	23,659
Current derivative liability	6,895	11,791	0
Other accrued liabilities	15,433	12,139	9,405
Total current liabilities	291,039	198,219	262,798
Deferred Tax Liability	153,053	152,513	157,046
Derivative Liability	18,806	14,649	30,110
Other Liabilities	16,061	17,871	7,402
Long-Term Debt:
Long-term Line of Credit, Noncurrent	42,000	0	39,000
Term debt	608,850	608,850	615,825
Notes	950,000	950,000	950,000
Total long-term debt	1,600,850	1,558,850	1,604,825
Equity	(3,531)	96,217	23,615
Total Partners' Equity and Liabilities	2,076,278	2,038,319	2,085,796
Cedar Fair L.P. (Parent) [Member]
Current Assets:
Cash and cash equivalents	0	80,000	0	75,000
Receivables	1	8	59
Inventories	0	0	0
Current deferred tax asset	0	0	0
Other current assets	434	680	691
Total current assets	435	80,688	750
Property and equipment (net)	0	470,851	471,252
Investment In Park	663,494	544,340	466,213
Goodwill	674	9,061	9,061
Other intangibes, net	0	0	0
Deferred Tax Asset	0	0	0
Other Assets	5,176	10,615	11,680
Total Assets	669,779	1,115,555	958,956
Current Liabilities:
Current maturities of long-term debt			1,724
Accounts payable	311,822	352,518	218,225
Deferred revenue	0	0	0
Accrued interest	5,487	4,637	6,422
Accrued taxes	3,082	4,309	6,054
Accrued salaries, wages and benefits	0	0	0
Self-insurance reserves	0	0	0
Current derivative liability	4,127	7,062
Other accrued liabilities	0	508	376
Total current liabilities	324,518	369,034	232,801
Deferred Tax Liability	0	0	0
Derivative Liability	10,927	8,438	17,700
Other Liabilities	968	0	0
Long-Term Debt:
Long-term Line of Credit, Noncurrent	42,000		39,000
Term debt	0	346,969	350,943
Notes	294,897	294,897	294,897
Total long-term debt	336,897	641,866	684,840
Equity	(3,531)	96,217	23,615
Total Partners' Equity and Liabilities	669,779	1,115,555	958,956
Guarantor Subsidiaries Co Issuer Subsidiary Magnum [Member]
Current Assets:
Cash and cash equivalents	0	382	0	4,144
Receivables	108,653	143,931	104,035
Inventories	228	2,074	5,732
Current deferred tax asset	15,315	4,547	18,655
Other current assets	1,658	2,079	14,115
Total current assets	125,854	153,013	142,537
Property and equipment (net)	5,612	5,630	8,206
Investment In Park	814,861	812,549	767,266
Goodwill	0	0	0
Other intangibes, net	0	0	0
Deferred Tax Asset	24,287	24,827	32,025
Other Assets	20,184	20,874	21,649
Total Assets	990,798	1,016,893	971,683
Current Liabilities:
Current maturities of long-term debt			1,231
Accounts payable	213,778	203,895	233,203
Deferred revenue	592	60	636
Accrued interest	4,211	3,223	4,251
Accrued taxes	0	0	1,196
Accrued salaries, wages and benefits	22,318	25,851	23,850
Self-insurance reserves	7,925	5,386	5,534
Current derivative liability	2,768	4,729
Other accrued liabilities	4,587	8,134	5,554
Total current liabilities	256,179	251,278	275,455
Deferred Tax Liability	0	0	0
Derivative Liability	7,879	6,211	12,410
Other Liabilities	3,574	6,105	4,039
Long-Term Debt:
Long-term Line of Credit, Noncurrent	0		0
Term debt	247,890	247,890	250,730
Notes	205,103	205,103	205,103
Total long-term debt	452,993	452,993	455,833
Equity	270,173	300,306	223,946
Total Partners' Equity and Liabilities	990,798	1,016,893	971,683
Co-Issuer Subsidiary (Cedar Canada) [Member]
Current Assets:
Cash and cash equivalents	15,485	45,519	19,425	35,575
Receivables	119,015	85,838	93,286
Inventories	3,143	1,594	4,091
Current deferred tax asset	674	674	800
Other current assets	2,681	23,818	5,974
Total current assets	140,998	157,443	123,576
Property and equipment (net)	204,916	218,260	247,632
Investment In Park	164,516	163,904	149,180
Goodwill	101,383	108,012	117,371
Other intangibes, net	14,371	15,312	16,639
Deferred Tax Asset	0	0	0
Other Assets	7,405	8,034	9,276
Total Assets	633,589	670,965	663,674
Current Liabilities:
Current maturities of long-term debt			70
Accounts payable	3,983	32,691	15,070
Deferred revenue	16,235	4,592	15,824
Accrued interest	1,874	2,056	1,843
Accrued taxes	1,771	0	0
Accrued salaries, wages and benefits	1,989	1,103	2,303
Self-insurance reserves	1,456	1,565	1,772
Current derivative liability	0	0
Other accrued liabilities	1,067	122	1,095
Total current liabilities	28,375	42,129	37,977
Deferred Tax Liability	49,695	49,695	57,540
Derivative Liability	0	0	0
Other Liabilities	0	0	0
Long-Term Debt:
Long-term Line of Credit, Noncurrent	0		0
Term debt	13,991	13,991	14,152
Notes	450,000	450,000	450,000
Total long-term debt	463,991	463,991	464,152
Equity	91,528	115,150	104,005
Total Partners' Equity and Liabilities	633,589	670,965	663,674
Guarantor Subsidiaries [Member]
Current Assets:
Cash and cash equivalents	20,740	5,939	29,986	3,337
Receivables	637,007	634,112	571,632
Inventories	43,256	22,215	35,748
Current deferred tax asset	4,043	4,044	3,445
Other current assets	26,476	5,905	13,500
Total current assets	731,522	672,215	654,311
Property and equipment (net)	1,364,203	831,810	830,074
Investment In Park	24,292	43,659	32,308
Goodwill	119,605	111,218	111,218
Other intangibes, net	22,907	22,879	22,870
Deferred Tax Asset	0	0	117
Other Assets	7,913	2,046	2,304
Total Assets	2,270,442	1,683,827	1,653,202
Current Liabilities:
Current maturities of long-term debt			0
Accounts payable	305,769	271,323	282,733
Deferred revenue	131,116	56,509	117,337
Accrued interest	883	0	0
Accrued taxes	8,735	40,639	2,885
Accrued salaries, wages and benefits	7,926	7,148	9,487
Self-insurance reserves	14,639	16,426	16,353
Current derivative liability	0	0
Other accrued liabilities	9,779	3,375	2,380
Total current liabilities	478,847	395,420	431,175
Deferred Tax Liability	127,645	127,645	131,648
Derivative Liability	0	0	0
Other Liabilities	11,519	11,766	3,363
Long-Term Debt:
Long-term Line of Credit, Noncurrent	0		0
Term debt	346,969	0	0
Notes	0	0	0
Total long-term debt	346,969	0	0
Equity	1,305,462	1,148,996	1,087,016
Total Partners' Equity and Liabilities	2,270,442	1,683,827	1,653,202
Eliminations [Member]
Current Assets:
Cash and cash equivalents	(778)	0	(9,277)	$ 0
Receivables	(794,657)	(836,494)	(702,451)
Inventories	0	0	0
Current deferred tax asset	0	0	0
Other current assets	(1,445)	(23,148)	(2,882)
Total current assets	(796,880)	(859,642)	(714,610)
Property and equipment (net)	0	0	0
Investment In Park	(1,667,163)	(1,564,452)	(1,414,967)
Goodwill	0	0	0
Other intangibes, net	0	0	0
Deferred Tax Asset	(24,287)	(24,827)	(32,142)
Other Assets	0	0	0
Total Assets	(2,488,330)	(2,448,921)	(2,161,719)
Current Liabilities:
Current maturities of long-term debt			0
Accounts payable	(795,435)	(836,494)	(711,728)
Deferred revenue	0	0	0
Accrued interest	0	0	0
Accrued taxes	(1,445)	(23,148)	(2,882)
Accrued salaries, wages and benefits	0	0	0
Self-insurance reserves	0	0	0
Current derivative liability	0	0
Other accrued liabilities	0	0	0
Total current liabilities	(796,880)	(859,642)	(714,610)
Deferred Tax Liability	(24,287)	(24,827)	(32,142)
Derivative Liability	0	0	0
Other Liabilities	0	0	0
Long-Term Debt:
Long-term Line of Credit, Noncurrent	0		0
Term debt	0	0	0
Notes	0	0	0
Total long-term debt	0	0	0
Equity	(1,667,163)	(1,564,452)	(1,414,967)
Total Partners' Equity and Liabilities	$ (2,488,330)	$ (2,448,921)	$ (2,161,719)

Consolidating Financial Infor42

Consolidating Financial Information of Guarantors and Issuers Income Statement (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 28, 2015	Jun. 29, 2014	Jun. 28, 2015	Jun. 29, 2014
Condensed Financial Statements, Captions [Line Items]
Net revenues	$ 377,408	$ 363,014	$ 424,225	$ 403,480
Costs and expenses:
Cost of food, merchandise, and games revenues	33,106	31,090	38,694	36,075
Operating expenses	157,325	147,192	235,455	227,542
Selling, general and administrative	46,065	46,617	71,883	68,021
Depreciation and amortization	47,105	46,974	51,116	51,281
Gain on sale of other assets	0	(921)	0	(921)
Loss on impairment / retirement of fixed assets, net	780	215	3,683	1,212
Total costs and expenses	284,381	271,167	400,831	383,210
Operating income	93,027	91,847	23,394	20,270
Interest expense (income), net	21,468	27,901	41,960	52,560
Net effect of swaps	(1,407)	(315)	(1,523)	56
Loss on early debt extinguishment	0	(29,273)	0	(29,273)
Foreign Currency Transaction Gain (Loss), before Tax	(7,911)	(16,102)	30,307	1,082
Other Income Expense	0	0	0	0
Income (Loss) from Equity Method Investments	0	0	0	0
Income (loss) before taxes	80,877	51,090	(47,350)	(62,701)
Provision (benefit) for taxes	23,294	7,188	(21,100)	(23,063)
Net income (loss)	57,583	43,902	(26,250)	(39,638)
Other comprehensive income (loss), (net of tax):
Cumulative foreign currency translation adjustment	(1,758)	(2,317)	5,456	(696)
Unrealized income (loss) on cash flow hedging derivatives	1,841	(2,241)	(598)	(2,891)
Other comprehensive income (loss), (net of tax)	83	(4,558)	4,858	(3,587)
Total Comprehensive Income (Loss)	57,666	39,344	(21,392)	(43,225)
Cedar Fair L.P. (Parent) [Member]
Condensed Financial Statements, Captions [Line Items]
Net revenues	38,071	43,084	36,688	47,839
Costs and expenses:
Cost of food, merchandise, and games revenues	0	0	0	0
Operating expenses	122	1,312	256	2,660
Selling, general and administrative	574	1,467	1,373	2,863
Depreciation and amortization	0	14,011	0	14,485
Gain on sale of other assets		0		0
Loss on impairment / retirement of fixed assets, net	0	0	0	249
Total costs and expenses	696	16,790	1,629	20,257
Operating income	37,375	26,294	35,059	27,582
Interest expense (income), net	8,158	10,533	15,994	20,732
Net effect of swaps	(757)	(178)	(743)	16
Loss on early debt extinguishment		0		0
Foreign Currency Transaction Gain (Loss), before Tax	0	0	0	0
Other Income Expense	187	188	375	375
Income (Loss) from Equity Method Investments	(30,931)	(30,914)	41,855	42,674
Income (loss) before taxes	60,718	46,665	(22,422)	(36,215)
Provision (benefit) for taxes	3,135	2,763	3,828	3,423
Net income (loss)	57,583	43,902	(26,250)	(39,638)
Other comprehensive income (loss), (net of tax):
Cumulative foreign currency translation adjustment	(1,758)	(2,317)	5,456	(696)
Unrealized income (loss) on cash flow hedging derivatives	1,841	(2,241)	(598)	(2,891)
Other comprehensive income (loss), (net of tax)	83	(4,558)	4,858	(3,587)
Total Comprehensive Income (Loss)	57,666	39,344	(21,392)	(43,225)
Guarantor Subsidiaries Co Issuer Subsidiary Magnum [Member]
Condensed Financial Statements, Captions [Line Items]
Net revenues	60,260	79,737	64,280	88,416
Costs and expenses:
Cost of food, merchandise, and games revenues	71	79	71	79
Operating expenses	51,419	54,893	74,476	77,355
Selling, general and administrative	8,996	27,495	22,271	44,167
Depreciation and amortization	9	94	18	103
Gain on sale of other assets		0		0
Loss on impairment / retirement of fixed assets, net	0	(1)	0	(1)
Total costs and expenses	60,495	82,560	96,836	121,703
Operating income	(235)	(2,823)	(32,556)	(33,287)
Interest expense (income), net	7,217	7,354	14,054	14,365
Net effect of swaps	(650)	(137)	(780)	40
Loss on early debt extinguishment		0		0
Foreign Currency Transaction Gain (Loss), before Tax	0	0	0	0
Other Income Expense	(3,015)	(2,415)	(7,831)	(5,689)
Income (Loss) from Equity Method Investments	(33,397)	(21,721)	18,348	25,422
Income (loss) before taxes	29,610	14,096	(56,347)	(67,425)
Provision (benefit) for taxes	(1,322)	(3,481)	(14,494)	(13,903)
Net income (loss)	30,932	17,577	(41,853)	(53,522)
Other comprehensive income (loss), (net of tax):
Cumulative foreign currency translation adjustment	0	0	0	0
Unrealized income (loss) on cash flow hedging derivatives	475	(644)	(302)	(817)
Other comprehensive income (loss), (net of tax)	475	(644)	(302)	(817)
Total Comprehensive Income (Loss)	31,407	16,933	(42,155)	(54,339)
Co-Issuer Subsidiary (Cedar Canada) [Member]
Condensed Financial Statements, Captions [Line Items]
Net revenues	28,003	33,878	28,081	34,029
Costs and expenses:
Cost of food, merchandise, and games revenues	2,592	2,881	2,592	2,882
Operating expenses	14,390	15,124	19,361	22,061
Selling, general and administrative	2,464	3,886	4,207	4,759
Depreciation and amortization	5,496	6,502	5,496	6,502
Gain on sale of other assets		0		0
Loss on impairment / retirement of fixed assets, net	104	0	104	0
Total costs and expenses	25,046	28,393	31,760	36,204
Operating income	2,957	5,485	(3,679)	(2,175)
Interest expense (income), net	6,305	11,933	12,425	21,401
Net effect of swaps	0	0	0	0
Loss on early debt extinguishment		(29,273)		(29,273)
Foreign Currency Transaction Gain (Loss), before Tax	(7,911)	(16,102)	30,307	1,082
Other Income Expense	659	531	1,705	905
Income (Loss) from Equity Method Investments	(8,591)	(10,576)	(5,088)	(6,512)
Income (loss) before taxes	12,495	(9,574)	(43,028)	(48,324)
Provision (benefit) for taxes	1,595	(7,645)	(18,429)	(18,151)
Net income (loss)	10,900	(1,929)	(24,599)	(30,173)
Other comprehensive income (loss), (net of tax):
Cumulative foreign currency translation adjustment	(1,758)	(2,317)	5,456	(696)
Unrealized income (loss) on cash flow hedging derivatives	0	0	0	0
Other comprehensive income (loss), (net of tax)	(1,758)	(2,317)	5,456	(696)
Total Comprehensive Income (Loss)	9,142	(4,246)	(19,143)	(30,869)
Guarantor Subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Net revenues	348,613	328,013	395,350	368,325
Costs and expenses:
Cost of food, merchandise, and games revenues	30,443	28,130	36,031	33,114
Operating expenses	88,759	197,561	141,362	260,595
Selling, general and administrative	34,031	13,769	44,032	16,232
Depreciation and amortization	41,600	26,367	45,602	30,191
Gain on sale of other assets		(921)		(921)
Loss on impairment / retirement of fixed assets, net	676	216	3,579	964
Total costs and expenses	195,509	265,122	270,606	340,175
Operating income	153,104	62,891	124,744	28,150
Interest expense (income), net	(212)	(1,919)	(513)	(3,938)
Net effect of swaps	0	0	0	0
Loss on early debt extinguishment		0		0
Foreign Currency Transaction Gain (Loss), before Tax	0	0	0	0
Other Income Expense	2,169	1,696	5,751	4,409
Income (Loss) from Equity Method Investments	(10,890)	1,929	24,599	30,173
Income (loss) before taxes	162,037	61,185	94,907	(2,494)
Provision (benefit) for taxes	19,886	15,551	7,995	5,568
Net income (loss)	142,151	45,634	86,912	(8,062)
Other comprehensive income (loss), (net of tax):
Cumulative foreign currency translation adjustment	0	0	0	0
Unrealized income (loss) on cash flow hedging derivatives	0	0	0	0
Other comprehensive income (loss), (net of tax)	0	0	0	0
Total Comprehensive Income (Loss)	142,151	45,634	86,912	(8,062)
Eliminations [Member]
Condensed Financial Statements, Captions [Line Items]
Net revenues	(97,539)	(121,698)	(100,174)	(135,129)
Costs and expenses:
Cost of food, merchandise, and games revenues	0	0	0	0
Operating expenses	2,635	(121,698)	0	(135,129)
Selling, general and administrative	0	0	0	0
Depreciation and amortization	0	0	0	0
Gain on sale of other assets		0		0
Loss on impairment / retirement of fixed assets, net	0	0	0	0
Total costs and expenses	2,635	(121,698)	0	(135,129)
Operating income	(100,174)	0	(100,174)	0
Interest expense (income), net	0	0	0	0
Net effect of swaps	0	0	0	0
Loss on early debt extinguishment		0		0
Foreign Currency Transaction Gain (Loss), before Tax	0	0	0	0
Other Income Expense	0	0	0	0
Income (Loss) from Equity Method Investments	83,809	61,282	(79,714)	(91,757)
Income (loss) before taxes	(183,983)	(61,282)	(20,460)	91,757
Provision (benefit) for taxes	0	0	0	0
Net income (loss)	(183,983)	(61,282)	(20,460)	91,757
Other comprehensive income (loss), (net of tax):
Cumulative foreign currency translation adjustment	1,758	2,317	(5,456)	696
Unrealized income (loss) on cash flow hedging derivatives	(475)	644	302	817
Other comprehensive income (loss), (net of tax)	1,283	2,961	(5,154)	1,513
Total Comprehensive Income (Loss)	$ (182,700)	$ (58,321)	$ (25,614)	$ 93,270

Consolidating Financial Infor43

Consolidating Financial Information of Guarantors and Issuers Cash Flows (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 28, 2015	Jun. 29, 2014
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities	$ 73,277	$ 52,237
CASH FLOWS FOR INVESTING ACTIVITIES
Intercompany receivables (payments) receipts	0	0
Purchase of preferred equity investment	(2,000)	0
Sale of non-core asset	0	1,377
Capital expenditures	(120,380)	(106,690)
Net cash for investing activities	(122,380)	(105,313)
CASH FLOWS FOR FINANCING ACTIVITIES
Net borrowings on revolving credit loans	42,000	39,000
Note borrowings	0	450,000
Note payments, including amounts paid for early termination	0	(426,148)
Distributions paid to partners	(84,154)	(78,275)
Intercompany payables (payments) receipts	0	0
Tax Effect of Units Involved in Option Exercises And Treasury Unit Transactions	(2,048)	(725)
Payment of debt issuance costs	0	(9,795)
Net cash for financing activities	(44,202)	(25,943)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	(3,088)	1,097
CASH AND CASH EQUIVALENTS
Net increase (decrease) for the period	(96,393)	(77,922)
Balance, beginning of period	131,840	118,056
Balance, end of period	35,447	40,134
Cedar Fair L.P. (Parent) [Member]
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities	3,954	57,348
CASH FLOWS FOR INVESTING ACTIVITIES
Intercompany receivables (payments) receipts	0	0
Purchase of preferred equity investment	0
Sale of non-core asset		0
Capital expenditures	0	(47,494)
Net cash for investing activities	0	(47,494)
CASH FLOWS FOR FINANCING ACTIVITIES
Net borrowings on revolving credit loans	42,000	39,000
Note borrowings		0
Note payments, including amounts paid for early termination		0
Distributions paid to partners	(85,236)	(79,544)
Intercompany payables (payments) receipts	(40,718)	(44,310)
Tax Effect of Units Involved in Option Exercises And Treasury Unit Transactions	0	0
Payment of debt issuance costs		0
Net cash for financing activities	(83,954)	(84,854)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	0	0
CASH AND CASH EQUIVALENTS
Net increase (decrease) for the period	(80,000)	(75,000)
Balance, beginning of period	80,000	75,000
Balance, end of period	0	0
Guarantor Subsidiaries Co Issuer Subsidiary Magnum [Member]
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities	(55,759)	(48,952)
CASH FLOWS FOR INVESTING ACTIVITIES
Intercompany receivables (payments) receipts	0	7,625
Purchase of preferred equity investment	(2,000)
Sale of non-core asset		0
Capital expenditures	0	(193)
Net cash for investing activities	(2,000)	7,432
CASH FLOWS FOR FINANCING ACTIVITIES
Net borrowings on revolving credit loans	0	0
Note borrowings		0
Note payments, including amounts paid for early termination		0
Distributions paid to partners	0	0
Intercompany payables (payments) receipts	59,425	38,101
Tax Effect of Units Involved in Option Exercises And Treasury Unit Transactions	(2,048)	(725)
Payment of debt issuance costs		0
Net cash for financing activities	57,377	37,376
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	0	0
CASH AND CASH EQUIVALENTS
Net increase (decrease) for the period	(382)	(4,144)
Balance, beginning of period	382	4,144
Balance, end of period	0	0
Co-Issuer Subsidiary (Cedar Canada) [Member]
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities	(2,970)	(22,362)
CASH FLOWS FOR INVESTING ACTIVITIES
Intercompany receivables (payments) receipts	(10,576)	0
Purchase of preferred equity investment	0
Sale of non-core asset		0
Capital expenditures	(5,551)	(11,573)
Net cash for investing activities	(16,127)	(11,573)
CASH FLOWS FOR FINANCING ACTIVITIES
Net borrowings on revolving credit loans	0	0
Note borrowings		450,000
Note payments, including amounts paid for early termination		(426,148)
Distributions paid to partners	0	0
Intercompany payables (payments) receipts	(7,849)	2,631
Tax Effect of Units Involved in Option Exercises And Treasury Unit Transactions	0	0
Payment of debt issuance costs		(9,795)
Net cash for financing activities	(7,849)	16,688
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	(3,088)	1,097
CASH AND CASH EQUIVALENTS
Net increase (decrease) for the period	(30,034)	(16,150)
Balance, beginning of period	45,519	35,575
Balance, end of period	15,485	19,425
Guarantor Subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities	129,912	76,734
CASH FLOWS FOR INVESTING ACTIVITIES
Intercompany receivables (payments) receipts	(282)	3,829
Purchase of preferred equity investment	0
Sale of non-core asset		1,377
Capital expenditures	(114,829)	(47,430)
Net cash for investing activities	(115,111)	(42,224)
CASH FLOWS FOR FINANCING ACTIVITIES
Net borrowings on revolving credit loans	0	0
Note borrowings		0
Note payments, including amounts paid for early termination		0
Distributions paid to partners	0	0
Intercompany payables (payments) receipts	0	(7,861)
Tax Effect of Units Involved in Option Exercises And Treasury Unit Transactions	0	0
Payment of debt issuance costs		0
Net cash for financing activities	0	(7,861)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	0	0
CASH AND CASH EQUIVALENTS
Net increase (decrease) for the period	14,801	26,649
Balance, beginning of period	5,939	3,337
Balance, end of period	20,740	29,986
Eliminations [Member]
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities	(1,860)	(10,531)
CASH FLOWS FOR INVESTING ACTIVITIES
Intercompany receivables (payments) receipts	10,858	(11,454)
Purchase of preferred equity investment	0
Sale of non-core asset		0
Capital expenditures	0	0
Net cash for investing activities	10,858	(11,454)
CASH FLOWS FOR FINANCING ACTIVITIES
Net borrowings on revolving credit loans	0	0
Note borrowings		0
Note payments, including amounts paid for early termination		0
Distributions paid to partners	1,082	1,269
Intercompany payables (payments) receipts	(10,858)	11,439
Tax Effect of Units Involved in Option Exercises And Treasury Unit Transactions	0	0
Payment of debt issuance costs		0
Net cash for financing activities	(9,776)	12,708
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	0	0
CASH AND CASH EQUIVALENTS
Net increase (decrease) for the period	(778)	(9,277)
Balance, beginning of period	0	0
Balance, end of period	$ (778)	$ (9,277)