Six Flags Entertainment (FUN) 10-Q 1 Aug 18 2018 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 24, 2018	Jul. 27, 2018
Document and Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 24, 2018
Document Fiscal Year Focus	2,018
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		56,440,139

Unaudited Condensed Consolidate

Unaudited Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Jun. 24, 2018	Dec. 31, 2017	Jun. 25, 2017
Current Assets:
Cash and cash equivalents	$ 60,119	$ 166,245	$ 101,083
Receivables	85,379	37,722	83,377
Inventories	47,000	29,719	44,285
Prepaid advertising	22,210	3,031	18,779
Other current assets	18,434	10,266	14,785
Total current assets	233,142	246,983	262,309
Property and Equipment:
Land	266,849	271,021	266,823
Land improvements	433,505	421,593	418,473
Buildings	728,243	693,899	699,548
Rides and equipment	1,804,512	1,740,653	1,723,960
Construction in progress	36,569	72,847	39,775
Total property and equipment, gross	3,269,678	3,200,013	3,148,579
Less accumulated depreciation	(1,650,680)	(1,614,241)	(1,539,953)
Total property and equipment, net	1,618,998	1,585,772	1,608,626
Goodwill	180,186	183,830	180,370
Other Intangibles, net	36,991	38,064	37,653
Other Assets	9,899	9,510	20,499
Total Assets	2,079,216	2,064,159	2,109,457
Current Liabilities:
Current maturities of long-term debt	1,875	0	7,500
Accounts payable	49,551	24,621	45,374
Deferred revenue	211,173	86,131	193,338
Accrued interest	9,265	8,124	9,735
Accrued taxes	12,740	43,975	30,352
Accrued salaries, wages and benefits	26,228	18,740	24,955
Self-insurance reserves	25,272	25,107	26,860
Other accrued liabilities	24,395	18,796	16,706
Total current liabilities	360,499	225,494	354,820
Deferred Tax Liability	93,474	74,798	116,797
Derivative Liability	0	8,722	18,166
Other Liabilities	10,982	11,684	12,423
Long-Term Debt:
Revolving credit loans	25,000	0	0
Term debt	722,186	723,788	731,258
Notes	937,146	936,727	936,633
Total long-term debt	1,684,332	1,660,515	1,667,891
Partners’ Equity:
Special L.P. interests	5,290	5,290	5,290
General partner	(2)	0	(1)
Limited partners, 56,441, 56,359 and 56,240 units outstanding at June 24, 2018, December 31, 2017 and June 25, 2017, respectively	(86,435)	81,589	(70,915)
Accumulated other comprehensive income (loss)	11,076	(3,933)	4,986
Total partners' equity	(70,071)	82,946	(60,640)
Total Liabilities and Partners' Equity	$ 2,079,216	$ 2,064,159	$ 2,109,457

Unaudited Condensed Consolidat3

Unaudited Condensed Consolidated Balance Sheets (Parenthetical) - shares shares in Thousands	Jun. 24, 2018	Dec. 31, 2017	Jun. 25, 2017
Statement of Financial Position [Abstract]
Limited partners, units outstanding (in shares)	56,441	56,359	56,240

Unaudited Condensed Consolidat4

Unaudited Condensed Consolidated Statements of Operations and Comprehensive Income - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 24, 2018	Jun. 25, 2017	Jun. 24, 2018	Jun. 25, 2017
Net revenues:
Revenue	$ 380,316	$ 392,798	$ 435,043	$ 441,116
Costs and expenses:
Cost of food, merchandise, and games revenues	35,018	34,249	41,021	39,729
Operating expenses	167,417	160,380	256,245	244,669
Selling, general and administrative	54,041	51,860	82,723	79,479
Depreciation and amortization	52,219	50,812	57,740	56,177
Loss on impairment / retirement of fixed assets, net	3,372	184	4,712	1,710
Total costs and expenses	312,067	297,485	442,441	421,764
Operating income (loss)	68,249	95,313	(7,398)	19,352
Interest expense	21,337	21,920	41,099	40,834
Net effect of swaps	(906)	4,368	(4,534)	4,669
Loss on early debt extinguishment	0	23,115	1,073	23,115
Loss (gain) on foreign currency	14,984	(3,183)	25,078	(5,854)
Other income	(139)	(16)	(488)	(48)
Income (loss) before taxes	32,973	49,109	(69,626)	(43,364)
Provision (benefit) for taxes	13,730	17,741	(5,469)	(9,978)
Net income (loss)	19,243	31,368	(64,157)	(33,386)
Net income (loss) allocated to general partner	0	1	(1)	0
Net income (loss) allocated to limited partners	19,243	31,367	(64,156)	(33,386)
Other comprehensive income, (net of tax):
Foreign currency translation adjustment	6,662	(1,282)	11,266	(1,942)
Unrealized gain on cash flow hedging derivatives	2,116	1,993	4,134	3,987
Other comprehensive income, (net of tax)	8,778	711	15,400	2,045
Total comprehensive income (loss)	$ 28,021	$ 32,079	$ (48,757)	$ (31,341)
Basic income (loss) per limited partner unit:
Weighted average limited partner units outstanding (in shares)	56,231	56,076	56,192	56,025
Net income (loss) per limited partner unit (in dollars per share)	$ 0.34	$ 0.56	$ (1.14)	$ (0.60)
Diluted income (loss) per limited partner unit:
Weighted average limited partner units outstanding (in shares)	56,727	56,598	56,192	56,025
Net income (loss) per limited partner unit (in dollars per share)	$ 0.34	$ 0.55	$ (1.14)	$ (0.60)
Admission [Member]
Net revenues:
Revenue	$ 204,447	$ 214,881	$ 231,168	$ 237,444
Food, Merchandise and Gaming [Member]
Net revenues:
Revenue	129,947	133,167	151,002	151,375
Accommodations, Extra-Charge Products and Other [Member]
Net revenues:
Revenue	$ 45,922	$ 44,750	$ 52,873	$ 52,297

Unaudited Condensed Consolidat5

Unaudited Condensed Consolidated Statements 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]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Unrealized gain (loss) on cash flow hedging derivatives: Beginning balance							$ (15,950)
Beginning balance, units (in shares) at Dec. 31, 2016		56,201
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Limited partnership unit options exercised (in shares)		10
Limited partnership unit forfeitures (in shares)		(2)
Issuance of limited partnership units as compensation (in shares)		31
Ending balance, units (in shares) at Jun. 25, 2017		56,240
Beginning balance, value at Dec. 31, 2016		$ 52,288	$ 0			$ 18,891
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	$ (33,386)	(33,386)
Partnership distribution declared ($1.78 and $1.71 per limited partnership unit)		(96,329)
Reclassification of stranded tax effect		0					0
Expense recognized for limited partnership unit options		0
Tax effect of units involved in treasury unit transactions		(1,377)
Issuance of limited partnership units as compensation		7,889
Net income (loss)			0
Partnership distribution declared			(1)
Period activity, net of tax $2,302 and $0	(1,942)					(1,942)
Period activity, net of tax ($596) and ($742)	3,987						3,987
Ending balance, value at Jun. 25, 2017	(60,640)	$ (70,915)	(1)	$ 5,290	$ 4,986	16,949	(11,963)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Unrealized gain (loss) on cash flow hedging derivatives: Beginning balance							(7,975)
Beginning balance, units (in shares) at Dec. 31, 2017		56,359
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Limited partnership unit options exercised (in shares)		6
Limited partnership unit forfeitures (in shares)		(2)
Issuance of limited partnership units as compensation (in shares)		78
Ending balance, units (in shares) at Jun. 24, 2018		56,441
Beginning balance, value at Dec. 31, 2017	82,946	$ 81,589	0			4,042
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	(64,157)	(64,156)
Partnership distribution declared ($1.78 and $1.71 per limited partnership unit)		(100,557)
Reclassification of stranded tax effect		391					(391)
Expense recognized for limited partnership unit options		125
Tax effect of units involved in treasury unit transactions		(3,045)
Issuance of limited partnership units as compensation		(782)
Net income (loss)			(1)
Partnership distribution declared			(1)
Period activity, net of tax $2,302 and $0	11,266					11,266
Period activity, net of tax ($596) and ($742)	4,134						4,134
Ending balance, value at Jun. 24, 2018	$ (70,071)	$ (86,435)	$ (2)	$ 5,290	$ 11,076	$ 15,308	$ (4,232)

Unaudited Condensed Consolidat6

Unaudited Condensed Consolidated Statements of Partners' Equity (Parenthetical) - USD ($) $ in Thousands	6 Months Ended
	Jun. 24, 2018	Jun. 25, 2017
Statement of Partners' Capital [Abstract]
Foreign currency translation adjustment, tax	$ 2,302	$ 0
Unrealized loss on cash flow hedging derivatives, tax	$ (596)	$ (742)
Partnership distribution declared, amount per limited partnership unit (in dollars per share)	$ 1.78	$ 1.71

Unaudited Condensed Consolidat7

Unaudited Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	6 Months Ended
	Jun. 24, 2018	Jun. 25, 2017
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (64,157)	$ (33,386)
Adjustments to reconcile net loss to net cash from operating activities:
Depreciation and amortization	57,740	56,177
Loss on early debt extinguishment	1,073	23,115
Non-cash foreign currency (gain) loss on debt	26,541	(5,541)
Other non-cash expenses	24,123	24,410
Net change in working capital	40,996	22,598
Net change in other assets/liabilities	(551)	296
Net cash from operating activities	85,765	87,669
CASH FLOWS FOR INVESTING ACTIVITIES
Capital expenditures	(100,637)	(123,694)
Net cash for investing activities	(100,637)	(123,694)
CASH FLOWS FROM (FOR) FINANCING ACTIVITIES
Net borrowings on revolving credit loans	25,000	0
Term debt borrowings	0	750,000
Note borrowings	0	500,000
Term debt payments	0	(602,850)
Note payments, including amounts paid for early termination	0	(515,458)
Distributions paid to partners	(100,558)	(96,330)
Payment of debt issuance costs and original issue discount	(2,512)	(18,381)
Exercise of limited partnership unit options	125	0
Tax effect of units involved in treasury unit transactions	(3,045)	(1,377)
Payments related to tax withholding for equity compensation	(6,930)	(2,053)
Net cash from (for) financing activities	(87,920)	13,551
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	(3,334)	841
CASH AND CASH EQUIVALENTS
Net decrease for the period	(106,126)	(21,633)
Balance, beginning of period	166,245	122,716
Balance, end of period	60,119	101,083
SUPPLEMENTAL INFORMATION
Cash payments for interest expense	39,854	40,103
Interest capitalized	1,771	1,536
Cash payments for income taxes, net of refunds	11,101	12,534
Capital expenditures in accounts payable	$ 7,859	$ 5,955

Significant Accounting and Repo

Significant Accounting and Reporting Policies	6 Months Ended
	Jun. 24, 2018
Accounting Policies [Abstract]
Significant Accounting and Reporting Policies	Significant Accounting and Reporting Policies: Except for the changes described below, the Partnership’s unaudited condensed consolidated financial statements for the periods ended June 24, 2018 and June 25, 2017 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, 2017 , which were included in the Form 10-K filed on February 23, 2018 . 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. The Partnership adopted Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers ("ASU 2014-09") effective January 1, 2018 using the modified retrospective method. The adoption of the standard did not have a material effect on the consolidated financial statements. The Partnership's accounting policy as a result of adopting ASU 2014-09 is discussed below: Revenue Recognition and related receivables and contract liabilities As disclosed within the consolidated statements of operations and comprehensive income, revenues are generated from sales of (1) admission to the Partnership's amusement parks and water parks, (2) food, merchandise and games both inside and outside the parks, and (3) accommodations, extra-charge products, and other revenue sources. Admission revenues include amounts paid to gain admission into the Partnership's parks, including parking fees. Revenues related to extra-charge products, including premium benefit offerings such as front-of-line products, and online advanced purchase transaction fees charged to customers are included in "Accommodations, extra-charge products and other". Due to the Partnership's highly seasonal operations, a substantial portion of the Partnership's revenues are generated during an approximate 130 - to 140 -day operating season. Most revenues are recognized on a daily basis based on actual guest spend at the properties. Revenues from multi-use products, including season-long products for admission, dining, beverage and other products, are recognized over the estimated number of uses expected for each type of product. The estimated number of uses is reviewed and may be updated periodically during the operating season prior to the ticket or product expiration, which generally occurs no later than the close of the operating season. The number of uses is estimated based on historical usage adjusted for current period trends. For any bundled products that include multiple performance obligations, revenue is allocated using the retail price of each distinct performance obligation and any inherent discounts are allocated based on the gross margin and expected redemption of each performance obligation. The Partnership does not typically provide for refunds or returns. In some instances, the Partnership arranges with outside parties ("concessionaires") to provide goods to guests, typically food and merchandise, and the Partnership acts as an agent, resulting in net revenue recorded within the income statement. Concessionaire arrangement revenues are recognized over the operating season and are variable. Sponsorship revenues and marina revenues, which are classified as "Accommodations, extra-charge products and other" within the income statement, are recognized over the park operating season which represents the period in which the performance obligations are satisfied. Sponsorship revenues are typically fixed. However, some sponsorship revenues are variable based on achievement of specified operating metrics. The Partnership estimates variable revenues and performs a constraint analysis using both historical information and current trends to determine the amount of revenue that is not probable of a significant reversal. Many products, including season-long products, are sold to customers in advance, resulting in a contract liability ("deferred revenue"). Deferred revenue is at its highest immediately prior to the peak summer season, and at its lowest in the fall after the peak summer season and at the beginning of the selling season for the next year's products. Season-long products represent the majority of the deferred revenue balance in any given period. Of the $86.1 million of deferred revenue recorded as of January 1, 2018 , 88% was related to season-long products. The remainder was related to deferred online advanced purchase transaction fees charged to customers, advanced ticket sales, marina deposits, advanced resort reservations, and other deferred revenue. Most deferred revenue outstanding as of January 1, 2018 will be recognized by December 31, 2018 with the exception of an immaterial amount of deferred revenue for prepaid products such as gift cards and prepaid games cards. During the six months ended June 24, 2018 , approximately $35.8 million of the deferred revenue balance as of January 1, 2018 was recognized. The difference in the opening and closing balances of the Partnership's deferred revenue balance in the current period is attributable to additional sales for the current year's operating season offset by revenue recognized during the first six months of 2018. Payment is due immediately on the transaction date for most products. The Partnership's receivable balance includes outstanding amounts on installment purchase plans which are offered for season-long products (and other select products for specific time periods), and includes sales to retailers, group sales and catering activities which are billed. Installment purchase plans include three month, four month, six month and nine month plans. Payment terms for billings are typically net 30 days . Receivables are highest in the peak summer months and the lowest in the winter months. The Partnership is not exposed to a significant concentration of customer credit risk. Most deferred revenue from contracts with customers is classified as current within the balance sheet. However, a portion of deferred revenue from contracts with customers is classified as long-term during the third quarter related to season-long products sold in the current season for use in the subsequent season. Season-long products are sold beginning in August of the year preceding the operating season. Season-long products may be recognized 12 to 16 months after purchase depending on the date of sale. The Partnership estimates the number of uses expected outside of the next twelve months for each type of product and classifies the related deferred revenue as long-term. With the exception of the long-term deferred revenue described above, the Partnership's contracts with customers have an original duration of one year or less. For these short-term contracts, the Partnership uses the practical expedient, a relief provided in the accounting standard to simplify compliance, applicable to such contracts and has not disclosed the transaction price for the remaining performance obligations as of the end of each reporting period or when the Company expects to recognize this revenue. Further, the Partnership has elected to recognize incremental costs of obtaining a contract as an expense when incurred as the amortization period of the asset would be less than one year. Lastly, the Partnership has elected not to adjust consideration for the effects of significant financing components in the form of installment purchase plans as the period between when the entity transfers the promised service to the customer and when the customer pays for that service does not exceed one year. Reclassifications Certain prior year prepaid supplies amounts of $1.0 million have been reclassified to inventory in the unaudited condensed consolidated balance sheet for the period ended June 25, 2017 to conform to fiscal 2018 presentation. New Accounting Pronouncements In February 2016, the FASB issued Accounting Standards Update No. 2016-02, Leases ("ASU 2016-02"). The ASU requires the recognition of lease assets and lease liabilities within the balance sheet by lessees for operating leases, as well as requires additional disclosures in the consolidated financial statements regarding the amount, timing, and uncertainty of cash flows arising from leases. The ASU does not significantly change the recognition, measurement, and presentation of expenses and cash flows arising from a lease by a lessee, nor does the ASU change the accounting applied by a lessor. ASU 2016-02 is effective for annual and interim periods beginning after December 15, 2018. The ASU can be adopted using either the modified retrospective approach, which requires application of the new standard at the beginning of the earliest comparative period presented, or the alternative approach, which requires application of the new standard at the beginning of the standard's effective date. The Partnership expects to adopt this standard in the first quarter of 2019 using the alternative approach. While the Partnership is still in the process of evaluating the effect this standard will have on the consolidated financial statements and related disclosures, the Partnership anticipates recognizing a right-of-use asset and corresponding lease liability on the consolidated balance sheet for the Santa Clara land lease, as well as other operating leases, upon adoption. In February 2018, the FASB issued Accounting Standards Update No. 2018-02, Reclassification of Certain Tax Effects from Accumulated Comprehensive Income ("ASU 2018-02"). The ASU allows a reclassification from accumulated other comprehensive income to retained earnings of stranded tax effects resulting from the Tax Cuts and Jobs Act. ASU 2018-02 is effective for fiscal years after December 15, 2018, and interim periods within those fiscal years. Early adoption is permitted, including adoption in any interim period, and the amendments can be applied either in the period of adoption or retrospectively to each period in which the effect of the change in the U.S. federal corporate income tax rate in the Tax Cuts and Jobs Act is recognized. The Partnership elected to adopt ASU 2018-02 in the first quarter of 2018. The amendment was applied in the period of adoption and resulted in a $0.4 million reclassification from accumulated other comprehensive income to limited partners' equity during the first quarter ended March 25, 2018.

Interim Reporting

Interim Reporting	6 Months Ended
	Jun. 24, 2018
Quarterly Financial Information Disclosure [Abstract]
Interim Reporting	Interim Reporting: The Partnership owns and operates eleven amusement parks, two separately gated outdoor water parks, one indoor water park and four hotels. The Partnership's seasonal amusement parks are generally open during weekends beginning in April or May, and then daily from Memorial Day until Labor Day, after which they are open during weekends in September and, in most cases, October for Halloween events. The two separately gated outdoor water parks also operate seasonally, generally from Memorial Day to Labor Day, plus some additional weekends before and after this period. As a result, a substantial portion of the Partnership’s revenues from these parks are generated during an approximate 130 - to 140 -day operating season with the major portion concentrated in the third quarter during the peak vacation months of July and August. Five of the seasonal properties are open approximately 25 to 30 days to include WinterFest, a holiday event operating during November and December showcasing holiday shows and festivities. Knott's Berry Farm continues to be open daily on a year-round basis. Castaway Bay is generally open daily from Memorial Day to Labor Day with an additional 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 from multi-use products are recognized over the estimated number of uses expected for each type of product; and the estimated number of uses is reviewed and may be updated periodically during the operating season prior to the ticket or product expiration, which generally occurs no later than the close of the operating season; (b) depreciation, certain advertising and certain seasonal operating costs are expensed over each park’s operating season, including some costs incurred prior to the season, which are deferred and 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. 24, 2018
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 the Partnership's consolidated financial statements. 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. During the third quarter of 2016, the Partnership ceased operations of one of its separately gated outdoor water parks, Wildwater Kingdom, located near Cleveland in Aurora, Ohio. At the date that Wildwater Kingdom ceased operations, the only remaining long-lived asset was the approximate 670 acres of land owned by the Partnership. This land had an associated carrying value of $17.1 million . The Partnership assessed the remaining asset and concluded there was no impairment during the third quarter of 2016. In the fourth quarter of 2017, the Partnership recorded a $7.6 million impairment charge based on information from ongoing marketing activities. The amount was recorded in "Loss on impairment / retirement of fixed assets, net" in the consolidated statement of operations and comprehensive income. The remaining Wildwater Kingdom acreage, reduced by acreage sold, is classified as assets held-for-sale within "Other Assets" in the unaudited condensed consolidated balance sheet ( $9.0 million as of June 24, 2018 , $9.0 million as of December 31, 2017 and $17.0 million as of June 25, 2017 ).

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	6 Months Ended
	Jun. 24, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangible Assets	Goodwill and Other Intangible Assets: Goodwill and other indefinite-lived intangible assets, including trade-names, are reviewed for impairment annually, or more frequently if indicators of impairment exist. As of June 24, 2018 , there were no indicators of impairment. The Partnership's annual testing date is the first day of the fourth quarter. There were no impairments for any period presented. A summary of changes in the Partnership’s carrying value of goodwill for the six months ended June 24, 2018 and June 25, 2017 is as follows: (In thousands) Goodwill (gross) Accumulated Impairment Losses Goodwill (net) Balance at December 31, 2017 $ 263,698 $ (79,868 ) $ 183,830 Foreign currency translation (3,644 ) — (3,644 ) Balance at June 24, 2018 $ 260,054 $ (79,868 ) $ 180,186 Balance at December 31, 2016 $ 259,528 $ (79,868 ) $ 179,660 Foreign currency translation 710 — 710 Balance at June 25, 2017 $ 260,238 $ (79,868 ) $ 180,370 As of June 24, 2018 , December 31, 2017 , and June 25, 2017 , the Partnership’s other intangible assets consisted of the following: (In thousands) Gross Carrying Amount Accumulated Amortization Net Carrying Value June 24, 2018 Other intangible assets: Trade names $ 35,720 $ — $ 35,720 License / franchise agreements 3,357 (2,086 ) 1,271 Total other intangible assets $ 39,077 $ (2,086 ) $ 36,991 December 31, 2017 Other intangible assets: Trade names $ 36,531 $ — $ 36,531 License / franchise agreements 3,360 (1,827 ) 1,533 Total other intangible assets $ 39,891 $ (1,827 ) $ 38,064 June 25, 2017 Other intangible assets: Trade names $ 35,761 $ — $ 35,761 License / franchise agreements 3,308 (1,416 ) 1,892 Total other intangible assets $ 39,069 $ (1,416 ) $ 37,653 Amortization expense of other intangible assets is expected to continue to be immaterial going forward.

Long-Term Debt

Long-Term Debt	6 Months Ended
	Jun. 24, 2018
Debt Disclosure [Abstract]
Long-Term Debt	Long-Term Debt: Long-term debt as of June 24, 2018 , December 31, 2017 , and June 25, 2017 consisted of the following: (In thousands) June 24, 2018 December 31, 2017 June 25, 2017 Revolving credit facility (due 2022) $ 25,000 $ — $ — Term debt (1) April 2017 U.S. term loan averaging 3.54% (due 2017-2024) 735,000 735,000 750,000 Notes April 2017 U.S. fixed rate notes at 5.375% (due 2027) 500,000 500,000 500,000 June 2014 U.S. fixed rate notes at 5.375% (due 2024) 450,000 450,000 450,000 1,710,000 1,685,000 1,700,000 Less current portion (1,875 ) — (7,500 ) 1,708,125 1,685,000 1,692,500 Less debt issuance costs and original issue discount (23,793 ) (24,485 ) (24,609 ) $ 1,684,332 $ 1,660,515 $ 1,667,891 (1) The average interest rate is calculated over the life of the instrument and does not reflect the effect of interest rate swap agreements (see Note 6). In April 2017, the Partnership issued $500 million of 5.375% senior unsecured notes ("April 2017 notes"), maturing in 2027 . The net proceeds from the offering of the April 2017 notes, together with borrowings under the 2017 Credit Agreement (defined below), were used to redeem all of the Partnership's 5.25% senior unsecured notes due 2021 ("March 2013 notes"), and pay accrued interest and transaction fees and expenses, to repay in full all amounts outstanding under its existing credit facilities and for general corporate purposes. The redemption of the March 2013 notes and repayments of the amounts outstanding under the existing credit facilities resulted in the write-off of debt issuance costs of $7.7 million and debt premium payments of $15.5 million . Accordingly, the Partnership recorded a loss on early debt extinguishment of $23.1 million during 2017. Concurrently with the April 2017 notes issuance, the Partnership amended and restated its existing $885 million credit agreement (the "2013 Credit Agreement"), which included a $630 million senior secured term loan facility and a $255 million senior secured revolving credit facility. The $1,025 million amended and restated credit agreement (the "2017 Credit Agreement") includes a $750 million senior secured term loan facility and a $275 million senior secured revolving credit facility. The 2017 Credit Agreement was amended on March 14, 2018 (subsequently referred to as the "Amended 2017 Credit Agreement"). Specifically, the interest rate for the senior secured term loan facility was amended to London InterBank Offered Rate ("LIBOR") plus 175 basis points (bps). The pricing terms for the amendment reflected $0.9 million of Original Issue Discount ("OID") and resulted in the write-off of debt issuance costs of $1.1 million which was recorded as a loss on early debt extinguishment during the first quarter of 2018. The senior secured term loan facility matures April 15, 2024 and amortizes at $7.5 million annually. The facilities provided under the Amended 2017 Credit Agreement are collateralized by substantially all of the assets of the Partnership. The senior secured revolving credit facility under the Amended 2017 Credit Agreement has a combined limit of $275 million with a Canadian sub-limit of $15 million . Borrowings under the senior secured revolving credit facility bear interest at LIBOR or Canadian Dollar Offered Rate ("CDOR") plus 200 bps. The revolving credit facility is scheduled to mature in April 2022 and also provides for the issuance of documentary and standby letters of credit. The Amended 2017 Credit Agreement requires the payment of a 37.5 bps commitment fee per annum on the unused portion of the credit facilities. The April 2017 notes pay interest semi-annually in April and October, with the principal due in full on April 15, 2027 . Prior to April 15, 2020 , up to 35% of the notes may be redeemed with the net cash proceeds of certain equity offerings at a price equal to 105.375% of the principal amount thereof, together with accrued and unpaid interest and additional interest, if any. The notes may be redeemed, in whole or in part, at any time prior to April 15, 2022 at a price equal to 100% of the principal amount of the notes redeemed plus a "make-whole" premium together with accrued and unpaid interest and additional interest, if any, to the redemption date. Thereafter, the notes may be redeemed, in whole or in part, at various prices depending on the date redeemed. In June 2014, the Partnership issued $450 million of 5.375% senior unsecured notes ("June 2014 notes"). The 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 together 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. The Amended 2017 Credit Agreement includes a Consolidated Leverage Ratio, which if breached for any reason and not cured could result in an event of default. The ratio is set at a maximum of 5.50 x Consolidated Total Debt-to-Consolidated EBITDA. As of June 24, 2018 , the Partnership was in compliance with this financial condition covenant and all other financial covenants under the Amended 2017 Credit Agreement. The Partnership's long-term debt agreements include Restricted Payment provisions. Pursuant to the terms of the indenture governing the Partnership's June 2014 notes, which includes the most restrictive of these Restricted Payments provisions, the Partnership can make Restricted Payments of $60 million annually so long as no default or event of default has occurred and is continuing; and the Partnership can make additional Restricted Payments if the Partnership's pro forma Total-Indebtedness-to-Consolidated-Cash-Flow Ratio is less than or equal to 5.00 x. 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. 24, 2018
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 exposure to LIBOR rate changes, the Partnership is exposed to counterparty credit risk, in particular the failure of the counterparty to perform under the terms of the derivative contract. To mitigate this risk, hedging instruments are placed with a counterparty that the Partnership believes poses minimal credit risk. The Partnership does not use derivative financial instruments for trading purposes. During the first quarter of 2016, the Partnership amended its four interest rate swap agreements to extend each of the maturities to December 31, 2020 and convert $500 million of variable-rate debt to a rate of 4.39% . During the second quarter of 2018, the Partnership entered into four additional interest rate swap agreements that convert the same notional amount to a rate of 4.63% for the period December 31, 2020 through December 31, 2023 . None of the interest rate swap agreements are designated as hedging instruments. The fair market value of the swap portfolio was recorded in the unaudited condensed consolidated balance sheets within "Other Assets" as of June 24, 2018 and within "Derivative Liability" as of December 31, 2017 and June 25, 2017 as follows: (In thousands) June 24, 2018 December 31, 2017 June 25, 2017 Derivatives not designated as hedging instruments: Interest rate swaps $ 542 $ (8,722 ) $ (18,166 ) Instruments that do not qualify for hedge accounting or were de-designated are prospectively adjusted to fair value each reporting period through "Net effect of swaps" in the unaudited condensed consolidated statements of operations and comprehensive income. The amounts that were previously recorded as a component of AOCI prior to the de-designation are reclassified to earnings, and a corresponding realized gain or loss is recognized when the forecasted cash flow occurs. As a result of the first quarter 2016 amendments, the previously existing interest rate swap agreements were de-designated, and the amounts previously recorded in AOCI for these agreements are being amortized into earnings through the original December 31, 2018 maturity. As of June 24, 2018 , approximately $4.7 million of losses remain in AOCI related to the effective cash flow hedge contracts prior to de-designation, all of which will be reclassified to earnings within the next twelve months. The gains (losses) recognized in income on derivatives not designated as cash flow hedges were recorded in "Net effect of swaps" within the income statement for the periods presented as follows: Three months ended Six months ended (In thousands) June 24, 2018 June 25, 2017 June 24, 2018 June 25, 2017 Change in fair market value $ 3,271 $ (2,003 ) $ 9,264 $ 60 Amortization of amounts in AOCI (2,365 ) (2,365 ) (4,730 ) (4,729 ) Net effect of swaps $ 906 $ (4,368 ) $ 4,534 $ (4,669 )

Fair Value Measurements

Fair Value Measurements	6 Months Ended
	Jun. 24, 2018
Fair Value Disclosures [Abstract]
Fair Value Measurements	Fair Value Measurements: The FASB's Accounting Standards Codification (ASC) 820 - Fair Value Measurements and Disclosures emphasizes that fair value is a market-based measurement that should be determined based on assumptions (inputs) that market participants would use in pricing an asset or liability. Inputs may be observable or unobservable, and valuation techniques used to measure fair value should maximize the use of relevant observable inputs and minimize the use of unobservable inputs. Accordingly, FASB ASC 820 establishes a hierarchal disclosure framework that ranks the quality and reliability of information used to determine fair values. The hierarchy is associated with the level of pricing observability utilized in measuring fair value and defines three levels of inputs to the fair value measurement process. Quoted prices are the most reliable valuation inputs, whereas model values that include inputs based on unobservable data are the least reliable. Each fair value measurement must be assigned to a level corresponding to the lowest level input that is significant to the fair value measurement in its entirety. The three broad levels of inputs defined by the fair value hierarchy are as follows: • Level 1 – inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets. • Level 2 – inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument. • Level 3 – inputs to the valuation methodology are unobservable and significant to the fair value measurement. A financial instrument’s categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The table below presents the balances of assets and liabilities measured at fair value as of June 24, 2018 , December 31, 2017 , and June 25, 2017 on a recurring basis as well as the fair values of other financial instruments: (In thousands) Unaudited Condensed Consolidated Balance Sheet Location Fair Value Hierarchy Level June 24, 2018 December 31, 2017 June 25, 2017 Carrying Value Fair Value Carrying Value Fair Value Carrying Value Fair Value Financial assets (liabilities) measured on a recurring basis: Short-term investments Other current assets Level 1 $ 932 $ 932 $ 736 $ 736 — — Interest rate swaps Other Assets (Derivative Liability) Level 2 $ 542 $ 542 $ (8,722 ) $ (8,722 ) $ (18,166 ) $ (18,166 ) Other financial assets (liabilities): April 2017 term debt Long-Term Debt (1) Level 2 $ (733,125 ) $ (736,791 ) $ (735,000 ) $ (742,350 ) $ (742,500 ) $ (747,141 ) June 2014 notes Long-Term Debt (1) Level 1 $ (450,000 ) $ (451,125 ) $ (450,000 ) $ (469,125 ) $ (450,000 ) $ (475,875 ) April 2017 notes Long-Term Debt (1) Level 1 (2) $ (500,000 ) $ (496,250 ) $ (500,000 ) $ (525,000 ) $ (500,000 ) $ (529,375 ) (1) Carrying values of long-term debt balances are before reductions for debt issuance costs and original issue discount of $23.8 million , $24.5 million , and $24.6 million as of June 24, 2018 , December 31, 2017 , and June 25, 2017 , respectively. (2) The April 2017 notes were based on Level 1 inputs as of June 24, 2018 and Level 2 inputs as of December 31, 2017 and June 25, 2017 . 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. As of December 31, 2017 , the Partnership measured the remaining land at Wildwater Kingdom, one of the Partnership's separately gated outdoor water parks which ceased operations in 2016, at fair value less cost to sell based on Level 3 unobservable market input. In the fourth quarter of 2017, the Partnership recorded a $7.6 million impairment charge based on information from ongoing marketing activities. This amount was recorded in "Loss on impairment / retirement of fixed assets, net" in the consolidated statement of operations and comprehensive income. The carrying value of cash and cash equivalents, revolving credit loans, accounts receivable, current portion of term debt, accounts payable, and accrued liabilities approximates fair value because of the short maturity of these instruments. There were no assets measured at fair value on a non-recurring basis as of June 24, 2018 or June 25, 2017 .

Earnings per Unit

Earnings per Unit	6 Months Ended
	Jun. 24, 2018
Earnings Per Unit [Abstract]
Earnings Per Unit	Earnings per Unit: Net income (loss) per limited partner unit is calculated based on the following unit amounts: Three months ended Six months ended 6/24/2018 6/25/2017 6/24/2018 6/25/2017 (In thousands, except per unit amounts) Basic weighted average units outstanding 56,231 56,076 56,192 56,025 Effect of dilutive units: Deferred units 46 40 — — Restricted units 277 288 — — Unit options 173 194 — — Diluted weighted average units outstanding 56,727 56,598 56,192 56,025 Net income (loss) per unit - basic $ 0.34 $ 0.56 $ (1.14 ) $ (0.60 ) Net income (loss) per unit - diluted $ 0.34 $ 0.55 $ (1.14 ) $ (0.60 )

Income and Partnership Taxes

Income and Partnership Taxes	6 Months Ended
	Jun. 24, 2018
Income Tax Disclosure [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 subsidiaries. As of the end of the second quarter of 2018, the Partnership has recorded $0.7 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. On December 22, 2017, the Tax Cuts and Jobs Act (the "Act"), was signed into law. The Act includes numerous tax law changes, including a reduction in the federal corporate income tax rate from 35% to 21% . The change in tax rates necessitated the remeasurement of deferred tax balances that are expected to reverse following enactment using the applicable tax rates. As a result of the remeasurement of the net deferred tax liability, the Partnership realized a $49.2 million deferred tax benefit during the fourth quarter of 2017. The amounts recorded to reflect the effects of the Act were and remain provisional and are subject to change in accordance with SAB 118. The Partnership expects to complete these calculations and record the final effects of the Act before the end of the fourth quarter of 2018.

Contingencies

Contingencies	6 Months Ended
	Jun. 24, 2018
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 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. 24, 2018
Equity [Abstract]
Changes in Accumulated Other Comprehensive Income by Component	Changes in Accumulated Other Comprehensive Income by Component: The following tables reflect the changes in accumulated other comprehensive income related to limited partners' equity for the three months ended June 24, 2018 and June 25, 2017 : Changes in Accumulated Other Comprehensive Income by Component (In thousands) Gains and Losses on Cash Flow Hedges Foreign Currency Translation Total Balance at March 25, 2018 $ (6,348 ) $ 8,646 $ 2,298 Other comprehensive income before reclassifications, net of tax $1,157 — 6,662 6,662 Amounts reclassified from accumulated other comprehensive income, net of tax ($249) 2,116 — 2,116 Net other comprehensive income 2,116 6,662 8,778 Balance at June 24, 2018 $ (4,232 ) $ 15,308 $ 11,076 Changes in Accumulated Other Comprehensive Income by Component (In thousands) Gains and Losses on Cash Flow Hedges Foreign Currency Translation Total Balance at March 26, 2017 $ (13,956 ) $ 18,231 $ 4,275 Other comprehensive income before reclassifications — (1,282 ) (1,282 ) Amounts reclassified from accumulated other comprehensive income, net of tax ($371) 1,993 — 1,993 Net other comprehensive income 1,993 (1,282 ) 711 Balance at June 25, 2017 $ (11,963 ) $ 16,949 $ 4,986 Reclassifications Out of Accumulated Other Comprehensive Income Details about Accumulated Other Comprehensive Income Components Amount Reclassified from Accumulated Other Comprehensive Income Affected Line Item in the Statement Where Net Income is Presented (In thousands) Three months ended 6/24/2018 Three months ended 6/25/2017 Interest rate contracts $ 2,365 $ 2,364 Net effect of swaps Provision for taxes (249 ) (371 ) Provision (benefit) for taxes Losses on cash flow hedges $ 2,116 $ 1,993 Net of tax The following tables reflect the changes in accumulated other comprehensive income related to limited partners' equity for the six months ended June 24, 2018 and June 25, 2017 : Changes in Accumulated Other Comprehensive Income by Component (In thousands) Gains and Losses on Cash Flow Hedges Foreign Currency Translation Total Balance at December 31, 2017 $ (7,975 ) $ 4,042 $ (3,933 ) Other comprehensive income before reclassifications, net of tax $2,302 — 11,266 11,266 Amounts reclassified from accumulated other comprehensive income, net of tax ($596) 4,134 — 4,134 Net other comprehensive income 4,134 11,266 15,400 Reclassification of stranded tax effect (391 ) — (391 ) Balance at June 24, 2018 $ (4,232 ) $ 15,308 $ 11,076 Changes in Accumulated Other Comprehensive Income by Component (In thousands) Gains and Losses on Cash Flow Hedges Foreign Currency Translation Total Balance at December 31, 2016 $ (15,950 ) $ 18,891 $ 2,941 Other comprehensive income before reclassifications — (1,942 ) (1,942 ) Amounts reclassified from accumulated other comprehensive income, net of tax ($742) 3,987 — 3,987 Net other comprehensive income 3,987 (1,942 ) 2,045 Balance at June 25, 2017 $ (11,963 ) $ 16,949 $ 4,986 Reclassifications Out of Accumulated Other Comprehensive Income Details about Accumulated Other Comprehensive Income Components Amount Reclassified from Accumulated Other Comprehensive Income Affected Line Item in the Statement Where Net Income is Presented (In thousands) Six months ended 6/24/2018 Six months ended 6/25/2017 Interest rate contracts $ 4,730 $ 4,729 Net effect of swaps Provision for taxes (596 ) (742 ) Provision (benefit) for taxes Losses on cash flow hedges $ 4,134 $ 3,987 Net of tax

Consolidating Financial Informa

Consolidating Financial Information of Guarantors and Issuers	6 Months Ended
	Jun. 24, 2018
Condensed Consolidated Financial Information [Abstract]
Consolidating Financial Information of Guarantors and Issuers	Consolidating Financial Information of Guarantors and Issuers of June 2014 Notes: Cedar Fair, L.P., Canada's Wonderland Company ("Cedar Canada"), and Magnum Management Corporation ("Magnum") are the co-issuers of the Partnership's June 2014 Notes (see Note 5). 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 24, 2018 , December 31, 2017 , and June 25, 2017 and for the three- and six -month periods ended June 24, 2018 and June 25, 2017 . In lieu of providing separate unaudited financial statements for the guarantor subsidiaries, the accompanying unaudited condensed consolidating financial statements have been included. CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING BALANCE SHEET June 24, 2018 (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 $ — $ — $ 38,934 $ 21,874 $ (689 ) $ 60,119 Receivables — 1,198 66,120 869,175 (851,114 ) 85,379 Inventories — — 3,821 43,179 — 47,000 Other current assets 398 3,293 2,429 36,476 (1,952 ) 40,644 398 4,491 111,304 970,704 (853,755 ) 233,142 Property and Equipment, net — 819 174,962 1,443,217 — 1,618,998 Investment in Park 476,659 1,009,725 243,201 186,540 (1,916,125 ) — Goodwill 674 — 59,907 119,605 — 180,186 Other Intangibles, net — — 13,362 23,629 — 36,991 Other Assets 74 467 38 9,320 — 9,899 $ 477,805 $ 1,015,502 $ 602,774 $ 2,753,015 $ (2,769,880 ) $ 2,079,216 LIABILITIES AND PARTNERS’ EQUITY Current Liabilities: Current maturities of long-term debt $ — $ 328 $ — $ 1,547 $ — $ 1,875 Accounts payable 542,730 313,605 5,069 39,950 (851,803 ) 49,551 Deferred revenue — — 20,950 190,223 — 211,173 Accrued interest 137 92 1,571 7,465 — 9,265 Accrued taxes 1,453 — 3,668 9,571 (1,952 ) 12,740 Accrued salaries, wages and benefits — 23,837 2,391 — — 26,228 Self-insurance reserves — 10,355 1,482 13,435 — 25,272 Other accrued liabilities 3,556 7,014 670 13,155 — 24,395 547,876 355,231 35,801 275,346 (853,755 ) 360,499 Deferred Tax Liability — 22 11,507 81,945 — 93,474 Other Liabilities — 839 — 10,143 — 10,982 Long-Term Debt: Revolving credit loans — — — 25,000 — 25,000 Term debt — 127,075 — 595,111 — 722,186 Notes — — 445,790 491,356 — 937,146 — 127,075 445,790 1,111,467 — 1,684,332 Equity (70,071 ) 532,335 109,676 1,274,114 (1,916,125 ) (70,071 ) $ 477,805 $ 1,015,502 $ 602,774 $ 2,753,015 $ (2,769,880 ) $ 2,079,216 CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING BALANCE SHEET December 31, 2017 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total ASSETS Current Assets: Cash and cash equivalents $ — $ — $ 85,758 $ 81,582 $ (1,095 ) $ 166,245 Receivables — 1,184 15,574 857,205 (836,241 ) 37,722 Inventories — — 1,891 27,828 — 29,719 Other current assets 164 28,297 3,454 10,983 (29,601 ) 13,297 164 29,481 106,677 977,598 (866,937 ) 246,983 Property and Equipment, net — 835 181,673 1,403,264 — 1,585,772 Investment in Park 588,684 1,045,640 238,132 234,238 (2,106,694 ) — Goodwill 674 — 63,551 119,605 — 183,830 Other Intangibles, net — — 14,177 23,887 — 38,064 Deferred Tax Asset — 20,956 — — (20,956 ) — Other Assets — — 40 9,470 — 9,510 $ 589,522 $ 1,096,912 $ 604,250 $ 2,768,062 $ (2,994,587 ) $ 2,064,159 LIABILITIES AND PARTNERS’ EQUITY Current Liabilities: Accounts payable $ 497,558 $ 344,410 $ 1,379 $ 18,610 $ (837,336 ) $ 24,621 Deferred revenue — — 6,237 79,894 — 86,131 Accrued interest 27 18 2,055 6,024 — 8,124 Accrued taxes 352 — — 73,224 (29,601 ) 43,975 Accrued salaries, wages and benefits — 17,498 1,242 — — 18,740 Self-insurance reserves — 10,947 1,618 12,542 25,107 Other accrued liabilities 3,406 5,094 157 10,139 — 18,796 501,343 377,967 12,688 200,433 (866,937 ) 225,494 Deferred Tax Liability — — 13,809 81,945 (20,956 ) 74,798 Derivative Liability 5,233 3,489 — — — 8,722 Other Liabilities — 873 — 10,811 — 11,684 Long-Term Debt: Term debt — 127,437 — 596,351 — 723,788 Notes — — 445,156 491,571 — 936,727 — 127,437 445,156 1,087,922 — 1,660,515 Equity 82,946 587,146 132,597 1,386,951 (2,106,694 ) 82,946 $ 589,522 $ 1,096,912 $ 604,250 $ 2,768,062 $ (2,994,587 ) $ 2,064,159 CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING BALANCE SHEET June 25, 2017 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total ASSETS Current Assets: Cash and cash equivalents $ — $ — $ 49,488 $ 52,298 $ (703 ) $ 101,083 Receivables — 1,285 37,080 778,142 (733,130 ) 83,377 Inventories — — 3,688 40,597 — 44,285 Other current assets 376 374 2,707 31,465 (1,358 ) 33,564 376 1,659 92,963 902,502 (735,191 ) 262,309 Property and Equipment, net — 851 176,352 1,431,423 — 1,608,626 Investment in Park 399,003 866,792 207,621 157,018 (1,630,434 ) — Goodwill 674 — 60,090 119,606 — 180,370 Other Intangibles, net — — 13,409 24,244 — 37,653 Deferred Tax Asset — 22,137 — — (22,137 ) — Other Assets — 2,000 107 18,392 — 20,499 $ 400,053 $ 893,439 $ 550,542 $ 2,653,185 $ (2,387,762 ) $ 2,109,457 LIABILITIES AND PARTNERS’ EQUITY Current Liabilities: Current maturities of long-term debt $ — $ 1,310 $ — $ 6,190 $ — $ 7,500 Accounts payable 445,741 292,715 4,514 36,237 (733,833 ) 45,374 Deferred revenue — — 20,046 173,292 — 193,338 Accrued interest 346 230 1,668 7,491 — 9,735 Accrued taxes 724 12,079 — 18,907 (1,358 ) 30,352 Accrued salaries, wages and benefits — 22,918 2,037 — — 24,955 Self-insurance reserves — 11,900 1,448 13,512 — 26,860 Other accrued liabilities 2,982 3,979 808 8,937 — 16,706 449,793 345,131 30,521 264,566 (735,191 ) 354,820 Deferred Tax Liability — — 13,584 125,350 (22,137 ) 116,797 Derivative Liability 10,900 7,266 — — — 18,166 Other Liabilities — 1,262 — 11,161 — 12,423 Long-Term Debt: Term debt — 128,533 — 602,725 — 731,258 Notes — — 445,062 491,571 — 936,633 — 128,533 445,062 1,094,296 — 1,667,891 Equity (60,640 ) 411,247 61,375 1,157,812 (1,630,434 ) (60,640 ) $ 400,053 $ 893,439 $ 550,542 $ 2,653,185 $ (2,387,762 ) $ 2,109,457 CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME For the Three Months Ended June 24, 2018 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total Net revenues $ 23,937 $ 91,527 $ 29,648 $ 360,832 $ (125,628 ) $ 380,316 Costs and expenses: Cost of food, merchandise, and games revenues — — 3,184 31,834 — 35,018 Operating expenses — 93,036 14,254 185,755 (125,628 ) 167,417 Selling, general and administrative 926 15,638 3,556 33,921 — 54,041 Depreciation and amortization — 8 5,940 46,271 — 52,219 Loss on impairment / retirement of fixed assets, net — — 27 3,345 — 3,372 926 108,682 26,961 301,126 (125,628 ) 312,067 Operating income (loss) 23,011 (17,155 ) 2,687 59,706 — 68,249 Interest expense, net 5,736 4,592 6,068 4,886 — 21,282 Net effect of swaps (324 ) (582 ) — — — (906 ) Loss on foreign currency — 62 14,922 — — 14,984 Other (income) expense 64 (22,751 ) 932 21,671 — (84 ) (Income) loss from investment in affiliates (4,198 ) (2,531 ) (8,982 ) 13,602 2,109 — Income (loss) before taxes 21,733 4,055 (10,253 ) 19,547 (2,109 ) 32,973 Provision (benefit) for taxes 2,490 (143 ) 3,346 8,037 — 13,730 Net income (loss) $ 19,243 $ 4,198 $ (13,599 ) $ 11,510 $ (2,109 ) $ 19,243 Other comprehensive income, (net of tax): Foreign currency translation adjustment 6,662 — 6,662 — (6,662 ) 6,662 Unrealized gain on cash flow hedging derivatives 2,116 727 — — (727 ) 2,116 Other comprehensive income, (net of tax) 8,778 727 6,662 — (7,389 ) 8,778 Total comprehensive income (loss) $ 28,021 $ 4,925 $ (6,937 ) $ 11,510 $ (9,498 ) $ 28,021 CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME For the Three Months Ended June 25, 2017 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total Net revenues $ 28,811 $ 93,601 $ 27,825 $ 377,266 $ (134,705 ) $ 392,798 Costs and expenses: Cost of food, merchandise, and games revenues — — 2,834 31,415 — 34,249 Operating expenses — 88,841 12,770 193,474 (134,705 ) 160,380 Selling, general and administrative 1,033 15,111 3,307 32,409 — 51,860 Depreciation and amortization — 9 5,011 45,792 — 50,812 Loss on impairment / retirement of fixed assets, net — — 10 174 — 184 1,033 103,961 23,932 303,264 (134,705 ) 297,485 Operating income (loss) 27,778 (10,360 ) 3,893 74,002 — 95,313 Interest expense, net 5,259 4,280 6,260 6,105 — 21,904 Net effect of swaps 2,590 1,778 — — — 4,368 Loss on early debt extinguishment 11,773 8,188 198 2,956 — 23,115 Gain on foreign currency — — (3,183 ) — — (3,183 ) Other (income) expense 63 (14,683 ) 820 13,800 — — Income from investment in affiliates (24,802 ) (31,496 ) (11,890 ) (11,367 ) 79,555 — Income before taxes 32,895 21,573 11,688 62,508 (79,555 ) 49,109 Provision (benefit) for taxes 1,527 (3,230 ) 317 19,127 — 17,741 Net income $ 31,368 $ 24,803 $ 11,371 $ 43,381 $ (79,555 ) $ 31,368 Other comprehensive income (loss), (net of tax): Foreign currency translation adjustment (1,282 ) — (1,282 ) — 1,282 (1,282 ) Unrealized gain on cash flow hedging derivatives 1,993 606 — — (606 ) 1,993 Other comprehensive income (loss), (net of tax) 711 606 (1,282 ) — 676 711 Total comprehensive income $ 32,079 $ 25,409 $ 10,089 $ 43,381 $ (78,879 ) $ 32,079 CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME For the Six Months Ended June 24, 2018 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total Net revenues $ 13,170 $ 92,381 $ 29,919 $ 410,619 $ (111,046 ) $ 435,043 Costs and expenses: Cost of food, merchandise, and games revenues — — 3,184 37,837 — 41,021 Operating expenses — 135,707 19,970 211,614 (111,046 ) 256,245 Selling, general and administrative 1,685 30,088 4,236 46,714 — 82,723 Depreciation and amortization — 16 5,940 51,784 — 57,740 Loss on impairment / retirement of fixed assets, net — — 67 4,645 — 4,712 1,685 165,811 33,397 352,594 (111,046 ) 442,441 Operating income (loss) 11,485 (73,430 ) (3,478 ) 58,025 — (7,398 ) Interest expense, net 10,640 8,959 11,651 9,568 — 40,818 Net effect of swaps (2,531 ) (2,003 ) — — — (4,534 ) Loss on early debt extinguishment — 187 — 886 — 1,073 Loss on foreign currency — 21 25,057 — — 25,078 Other (income) expense 123 (32,555 ) 1,786 30,439 — (207 ) (Income) loss from investment in affiliates 64,330 26,284 (5,069 ) 34,187 (119,732 ) — Loss before taxes (61,077 ) (74,323 ) (36,903 ) (17,055 ) 119,732 (69,626 ) Provision (benefit) for taxes 3,080 (9,994 ) (2,716 ) 4,161 — (5,469 ) Net loss $ (64,157 ) $ (64,329 ) $ (34,187 ) $ (21,216 ) $ 119,732 $ (64,157 ) Other comprehensive income, (net of tax): Foreign currency translation adjustment 11,266 — 11,266 — (11,266 ) 11,266 Unrealized gain on cash flow hedging derivatives 4,134 1,357 — — (1,357 ) 4,134 Other comprehensive income, (net of tax) 15,400 1,357 11,266 — (12,623 ) 15,400 Total comprehensive loss $ (48,757 ) $ (62,972 ) $ (22,921 ) $ (21,216 ) $ 107,109 $ (48,757 ) CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME For the Six Months Ended June 25, 2017 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total Net revenues $ 22,673 $ 93,310 $ 28,178 $ 422,562 $ (125,607 ) $ 441,116 Costs and expenses: Cost of food, merchandise, and games revenues — — 2,834 36,895 — 39,729 Operating expenses — 129,433 18,074 222,769 (125,607 ) 244,669 Selling, general and administrative 1,927 29,606 4,053 43,893 — 79,479 Depreciation and amortization — 17 5,013 51,147 — 56,177 Loss on impairment / retirement of fixed assets, net — — 455 1,255 — 1,710 1,927 159,056 30,429 355,959 (125,607 ) 421,764 Operating income (loss) 20,746 (65,746 ) (2,251 ) 66,603 — 19,352 Interest expense, net 13,428 9,588 12,165 5,605 — 40,786 Net effect of swaps 2,740 1,929 — — — 4,669 Loss on early debt extinguishment 11,773 8,188 198 2,956 — 23,115 Gain on foreign currency — — (5,854 ) — — (5,854 ) Other (income) expense 125 (29,947 ) 1,477 28,345 — — (Income) loss from investment in affiliates 23,864 (10,892 ) (7,546 ) (270 ) (5,156 ) — Income (loss) before taxes (31,184 ) (44,612 ) (2,691 ) 29,967 5,156 (43,364 ) Provision (benefit) for taxes 2,202 (20,749 ) (2,959 ) 11,528 — (9,978 ) Net income (loss) $ (33,386 ) $ (23,863 ) $ 268 $ 18,439 $ 5,156 $ (33,386 ) Other comprehensive income (loss), (net of tax): Foreign currency translation adjustment (1,942 ) — (1,942 ) — 1,942 (1,942 ) Unrealized gain on cash flow hedging derivatives 3,987 1,211 — — (1,211 ) 3,987 Other comprehensive income (loss), (net of tax) 2,045 1,211 (1,942 ) — 731 2,045 Total comprehensive income (loss) $ (31,341 ) $ (22,652 ) $ (1,674 ) $ 18,439 $ 5,887 $ (31,341 ) CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the Six Months Ended June 24, 2018 (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 $ 56,049 $ 48,573 $ 2,897 $ (21,498 ) $ (256 ) $ 85,765 CASH FLOWS FOR INVESTING ACTIVITIES Intercompany receivables (payments) receipts — — (37,892 ) 31,123 6,769 — Capital expenditures — — (8,495 ) (92,142 ) — (100,637 ) Net cash for investing activities — — (46,387 ) (61,019 ) 6,769 (100,637 ) CASH FLOWS FROM (FOR) FINANCING ACTIVITIES Intercompany payables (payments) receipts 45,171 (38,402 ) — — (6,769 ) — Net borrowings on revolving credit loans — — — 25,000 — 25,000 Distributions paid to partners (101,220 ) — — — 662 (100,558 ) Payment of debt issuance costs and original issue discount — (321 ) — (2,191 ) — (2,512 ) Exercise of limited partnership unit options — 125 — — — 125 Tax effect of units involved in treasury unit transactions — (3,045 ) — — — (3,045 ) Payments related to tax withholding for equity compensation — (6,930 ) — — — (6,930 ) Net cash from (for) financing activities (56,049 ) (48,573 ) — 22,809 (6,107 ) (87,920 ) EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS — — (3,334 ) — — (3,334 ) CASH AND CASH EQUIVALENTS Net decrease for the period — — (46,824 ) (59,708 ) 406 (106,126 ) Balance, beginning of period — — 85,758 81,582 (1,095 ) 166,245 Balance, end of period $ — $ — $ 38,934 $ 21,874 $ (689 ) $ 60,119 CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the Six Months Ended June 25, 2017 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total NET CASH FROM (FOR) OPERATING $ 45,988 $ 53,765 $ 829 $ (12,262 ) $ (651 ) $ 87,669 CASH FLOWS FROM (FOR) INVESTING ACTIVITIES Intercompany receivables (payments) receipts — — — (157,407 ) 157,407 — Proceeds from returns on investments 338,000 15,500 — 146,500 (500,000 ) — Capital expenditures — (25 ) (3,891 ) (119,778 ) — (123,694 ) Net cash from (for) investing activities 338,000 15,475 (3,891 ) (130,685 ) (342,593 ) (123,694 ) CASH FLOWS FROM (FOR) FINANCING ACTIVITIES Intercompany payables (payments) receipts 17,329 140,078 — — (157,407 ) — Payments for returns of capital — — — (500,000 ) 500,000 — Term debt borrowings — 131,000 — 619,000 — 750,000 Note borrowings — — — 500,000 — 500,000 Term debt payments — (124,244 ) (13,854 ) (464,752 ) — (602,850 ) Note payments, including amounts paid for early termination (304,014 ) (211,444 ) — — — (515,458 ) Distributions paid to partners (97,303 ) — — — 973 (96,330 ) Payment of debt issuance costs — (1,200 ) — (17,181 ) — (18,381 ) Tax effect of units involved in treasury unit transactions — (1,377 ) — — — (1,377 ) Payments related to tax withholding for equity compensation — (2,053 ) — — — (2,053 ) Net cash from (for) financing activities (383,988 ) (69,240 ) (13,854 ) 137,067 343,566 13,551 EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS — — 841 — — 841 CASH AND CASH EQUIVALENTS Net decrease for the period — — (16,075 ) (5,880 ) 322 (21,633 ) Balance, beginning of period — — 65,563 58,178 (1,025 ) 122,716 Balance, end of period $ — $ — $ 49,488 $ 52,298 $ (703 ) $ 101,083 (13) Consolidating Financial Information of Guarantors and Issuers of April 2017 Notes: Cedar Fair, L.P., Canada's Wonderland Company ("Cedar Canada"), Magnum Management Corporation ("Magnum"), and Millennium Operations LLC ("Millennium") are the co-issuers of the Partnership's April 2017 Notes (see Note 5). The notes have been fully and unconditionally guaranteed, on a joint and several basis, by each 100% owned subsidiary of Cedar Fair (other than Cedar Canada, Magnum and Millennium) that guarantees the Partnership's senior secured credit facilities. There are no non-guarantor subsidiaries. The following consolidating schedules present condensed financial information for Cedar Fair, L.P., Cedar Canada, Magnum, and Millennium, the co-issuers, and each 100% owned subsidiary of Cedar Fair (other than Cedar Canada, Magnum and Millennium), the guarantors (on a combined basis), as of June 24, 2018 , December 31, 2017 , and June 25, 2017 and for the three- and six -month periods ended June 24, 2018 and June 25, 2017 . In lieu of providing separate unaudited financial statements for the guarantor subsidiaries, the accompanying unaudited condensed consolidating financial statements have been included. CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING BALANCE SHEET June 24, 2018 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Co-Issuer Subsidiary (Millennium) Guarantor Subsidiaries Eliminations Total ASSETS Current Assets: Cash and cash equivalents $ — $ — $ 38,934 $ 19,014 $ 2,860 $ (689 ) $ 60,119 Receivables — 1,198 66,120 55,433 813,742 (851,114 ) 85,379 Inventories — — 3,821 35,343 7,836 — 47,000 Other current assets 398 3,293 2,429 30,599 5,877 (1,952 ) 40,644 398 4,491 111,304 140,389 830,315 (853,755 ) 233,142 Property and Equipment, net — 819 174,962 — 1,443,217 — 1,618,998 Investment in Park 476,659 1,009,725 243,201 1,464,956 186,539 (3,381,080 ) — Goodwill 674 — 59,907 8,388 111,217 — 180,186 Other Intangibles, net — — 13,362 — 23,629 — 36,991 Other Assets 74 467 38 251 9,069 — 9,899 $ 477,805 $ 1,015,502 $ 602,774 $ 1,613,984 $ 2,603,986 $ (4,234,835 ) $ 2,079,216 LIABILITIES AND PARTNERS’ EQUITY Current Liabilities: Current maturities of long-term debt $ — $ 328 $ — $ 1,547 $ — $ — $ 1,875 Accounts payable 542,730 313,605 5,069 33,393 6,557 (851,803 ) 49,551 Deferred revenue — — 20,950 141,272 48,951 — 211,173 Accrued interest 137 92 1,571 7,465 — — 9,265 Accrued taxes 1,453 — 3,668 7,515 2,056 (1,952 ) 12,740 Accrued salaries, wages and benefits — 23,837 2,391 — — — 26,228 Self-insurance reserves — 10,355 1,482 11,348 2,087 — 25,272 Other accrued liabilities 3,556 7,014 670 8,991 4,164 — 24,395 547,876 355,231 35,801 211,531 63,815 (853,755 ) 360,499 Deferred Tax Liability — 22 11,507 — 81,945 — 93,474 Other Liabilities — 839 — 87 10,056 — 10,982 Long-Term Debt: Revolving credit loans — — — 25,000 — — 25,000 Term debt — 127,075 — 595,111 — — 722,186 Notes — — 445,790 491,356 — — 937,146 — 127,075 445,790 1,111,467 — — 1,684,332 Equity (70,071 ) 532,335 109,676 290,899 2,448,170 (3,381,080 ) (70,071 ) $ 477,805 $ 1,015,502 $ 602,774 $ 1,613,984 $ 2,603,986 $ (4,234,835 ) $ 2,079,216 CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING BALANCE SHEET December 31, 2017 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Co-Issuer Subsidiary (Millennium) Guarantor Subsidiaries Eliminations Total ASSETS Current Assets: Cash and cash equivalents $ — $ — $ 85,758 $ 80,430 $ 1,152 $ (1,095 ) $ 166,245 Receivables — 1,184 15,574 26,130 831,075 (836,241 ) 37,722 Inventories — — 1,891 22,528 5,300 — 29,719 Other current assets 164 28,297 3,454 9,341 1,642 (29,601 ) 13,297 164 29,481 106,677 138,429 839,169 (866,937 ) 246,983 Property and Equipment, net — 835 181,673 — 1,403,264 — 1,585,772 Investment in Park 588,684 1,045,640 238,132 1,392,761 234,237 (3,499,454 ) — Goodwill 674 — 63,551 8,387 111,218 — 183,830 Other Intangibles, net — — 14,177 — 23,887 — 38,064 Deferred Tax Asset — 20,956 — — — (20,956 ) — Other Assets — — 40 402 9,068 — 9,510 $ 589,522 $ 1,096,912 $ 604,250 $ 1,539,979 $ 2,620,843 $ (4,387,347 ) $ 2,064,159 LIABILITIES AND PARTNERS’ EQUITY Current Liabilities: Accounts payable $ 497,558 $ 344,410 $ 1,379 $ 13,572 $ 5,038 $ (837,336 ) $ 24,621 Deferred revenue — — 6,237 59,307 20,587 — 86,131 Accrued interest 27 18 2,055 6,024 — — 8,124 Accrued taxes 352 — — 6,176 67,048 (29,601 ) 43,975 Accrued salaries, wages and benefits — 17,498 1,242 — — — 18,740 Self-insurance reserves — 10,947 1,618 10,156 2,386 — 25,107 Other accrued liabilities 3,406 5,094 157 5,649 4,490 — 18,796 501,343 377,967 12,688 100,884 99,549 (866,937 ) 225,494 Deferred Tax Liability — — 13,809 — 81,945 (20,956 ) 74,798 Derivative Liability 5,233 3,489 — — — — 8,722 Other Liabilities — 873 — 120 10,691 — 11,684 Long-Term Debt: Term debt — 127,437 — 596,351 — — 723,788 Notes — — 445,156 491,571 — — 936,727 — 127,437 445,156 1,087,922 — — 1,660,515 Equity 82,946 587,146 132,597 351,053 2,428,658 (3,499,454 ) 82,946 $ 589,522 $ 1,096,912 $ 604,250 $ 1,539,979 $ 2,620,843 $ (4,387,347 ) $ 2,064,159 CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING BALANCE SHEET June 25, 2017 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Co-Issuer Subsidiary (Millennium) Guarantor Subsidiaries Eliminations Total ASSETS Current Assets: Cash and cash equivalents $ — $ — $ 49,488 $ 47,881 $ 4,417 $ (703 ) $ 101,083 Receivables — 1,285 37,080 54,523 723,619 (733,130 ) 83,377 Inventories — — 3,688 33,329 7,268 — 44,285 Other current assets 376 374 2,707 25,529 5,936 (1,358 ) 33,564 376 1,659 92,963 161,262 741,240 (735,191 ) 262,309 Property and Equipment, net — 851 176,352 — 1,431,423 — 1,608,626 Investment in Park 399,003 866,792 207,621 1,347,002 157,018 (2,977,436 ) — Goodwill 674 — 60,090 8,388 111,218 — 180,370 Other Intangibles, net — — 13,409 — 24,244 — 37,653 Deferred Tax Asset — 22,137 — — — (22,137 ) — Other Assets — 2,000 107 984 17,408 — 20,499 $ 400,053 $ 893,439 $ 550,542 $ 1,517,636 $ 2,482,551 $ (3,734,764 ) $ 2,109,457 LIABILITIES AND PARTNERS’ EQUITY Current Liabilities: Current maturities of long-term debt $ — $ 1,310 $ — $ 6,190 $ — $ — $ 7,500 Accounts payable 445,741 292,715 4,514 29,366 6,871 (733,833 ) 45,374 Deferred revenue — — 20,046 124,530 48,762 — 193,338 Accrued interest 346 230 1,668 7,491 — — 9,735 Accrued taxes 724 12,079 — 7,618 11,289 (1,358 ) 30,352 Accrued salaries, wages and benefits — 22,918 2,037 — — — 24,955 Self-insurance reserves — 11,900 1,448 11,285 2,227 — 26,860 Other accrued liabilities 2,982 3,979 808 6,257 2,680 — 16,706 449,793 345,131 30,521 192,737 71,829 (735,191 ) 354,820 Deferred Tax Liability — — 13,584 — 125,350 (22,137 ) 116,797 Derivative Liability 10,900 7,266 — — — — 18,166 Other Liabilities — 1,262 — 216 10,945 — 12,423 Long-Term Debt: Term debt — 128,533 — 602,725 — — 731,258 Notes — — 445,062 491,571 — — 936,633 — 128,533 445,062 1,094,296 — — 1,667,891 Equity (60,640 ) 411,247 61,375 230,387 2,274,427 (2,977,436 ) (60,640 ) $ 400,053 $ 893,439 $ 550,542 $ 1,517,636 $ 2,482,551 $ (3,734,764 ) $ 2,109,457 CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME For the Three Months Ended June 24, 2018 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Co-Issuer Subsidiary (Millennium) Guarantor Subsidiaries Eliminations Total Net revenues $ 23,937 $ 91,527 $ 29,648 $ 279,133 $ 118,781 $ (162,710 ) $ 380,316 Costs and expenses: Cost of food, merchandise and games revenues — — 3,184 25,595 6,239 — 35,018 Operating expenses — 93,036 14,254 211,865 10,972 (162,710 ) 167,417 Selling, general and administrative 926 15,638 3,556 27,351 6,570 — 54,041 Depreciation and amortization — 8 5,940 — 46,271 — 52,219 Loss on impairment / retirement of fixed assets, net — — 27 795 2,550 — 3,372 926 108,682 26,961 265,606 72,602 (162,710 ) 312,067 Operating income (loss) 23,011 (17,155 ) 2,687 13,527 46,179 — 68,249 Interest (income) expense, net 5,736 4,592 6,068 13,046 (8,160 ) — 21,282 Net effect of swaps (324 ) (582 ) — — — — (906 ) Loss on foreign currency — 62 14,922 — — — 14,984 Other (income) expense 64 (22,751 ) 932 — 21,671 — (84 ) (Income) loss from investment in affiliates (4,198 ) (2,531 ) (8,982 ) — 13,602 2,109 — Income (loss) before taxes 21,733 4,055 (10,253 ) 481 19,066 (2,109 ) 32,973 Provision (benefit) for taxes 2,490 (143 ) 3,346 481 7,556 — 13,730 Net income (loss) $ 19,243 $ 4,198 $ (13,599 ) $ — $ 11,510 $ (2,109 ) $ 19,243 Other comprehensive income, (net of tax): Cumulative foreign currency translation adjustment 6,662 — 6,662 — — (6,662 ) 6,662 Unrealized gain on cash flow hedging derivatives 2,116 727 — — — (727 ) 2,116 Other comprehensive income, (net of tax) 8,778 727 6,662 — — (7,389 ) 8,778 Total comprehensive income (loss) $ 28,021 $ 4,925 $ (6,937 ) $ — $ 11,510 $ (9,498 ) $ 28,021 CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME For the Three Months Ended June 25, 2017 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Co-Issuer Subsidiary (Millennium) Guarantor Subsidiaries Eliminations Total Net revenues $ 28,811 $ 93,601 $ 27,825 $ 284,229 $ 129,395 $ (171,063 ) $ 392,798 Costs and expenses: Cost of food, merchandise and games revenues — — 2,834 24,923 6,492 — 34,249 Operating expenses — 88,841 12,770 218,048 11,784 (171,063 ) 160,380 Selling, general and administrative 1,033 15,111 3,307 26,184 6,225 — 51,860 Depreciation and amortization — 9 5,011 — 45,792 — 50,812 (Gain) loss on impairment / retirement of fixed assets, net — — 10 277 (103 ) — 184 1,033 103,961 23,932 269,432 70,190 (171,063 ) 297,485 Operating income (loss) 27,778 (10,360 ) 3,893 14,797 59,205 — 95,313 Interest (income) expense, net 5,259 4,280 6,260 11,158 (5,053 ) — 21,904 Net effect of swaps 2,590 1,778 — — — — 4,368 Loss on early debt extinguishment 11,773 8,188 198 2,956 — — 23,115 Gain on foreign currency — — (3,183 ) — — — (3,183 ) Other (income) expense 63 (14,683 ) 820 — 13,800 — — Income from investment in affiliates (24,802 ) (31,496 ) (11,890 ) — (11,367 ) 79,555 — Income before taxes 32,895 21,573 11,688 683 61,825 (79,555 ) 49,109 Provision (benefit) for taxes 1,527 (3,230 ) 317 683 18,444 — 17,741 Net income $ 31,368 $ 24,803 $ 11,371 $ — $ 43,381 $ (79,555 ) $ 31,368 Other comprehensive income (loss), (net of tax): Cumulative foreign currency translation adjustment (1,282 ) — (1,282 ) — — 1,282 (1,282 ) Unrealized gain on cash flow hedging derivatives 1,993 606 — — — (606 ) 1,993 Other comprehensive income (loss), (net of tax) 711 606 (1,282 ) — — 676 711 Total comprehensive income $ 32,079 $ 25,409 $ 10,089 $ — $ 43,381 $ (78,879 ) $ 32,079 CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME For the Six Months Ended June 24, 2018 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Co-Issuer Subsidiary (Millennium) Guarantor Subsidiaries Eliminations Total Net revenues $ 13,170 $ 92,381 $ 29,919 $ 332,864 $ 120,487 $ (153,778 ) $ 435,043 Costs and expenses: Cost of food, merchandise and games revenues — — 3,184 31,494 6,343 — 41,021 Operating expenses — 135,707 19,970 234,485 19,861 (153,778 ) 256,245 Selling, general and administrative 1,685 30,088 4,236 38,994 7,720 — 82,723 Depreciation and amortization — 16 5,940 — 51,784 — 57,740 Loss on impairment / retirement of fixed assets, net — — 67 1,446 3,199 — 4,712 1,685 165,811 33,397 306,419 88,907 (153,778 ) 442,441 Operating income (loss) 11,485 (73,430 ) (3,478 ) 26,445 31,580 — (7,398 ) Interest (income) expense, net 10,640 8,959 11,651 24,599 (15,031 ) — 40,818 Net effect of swaps (2,531 ) (2,003 ) — — — — (4,534 ) Loss on early debt extinguishment — 187 — 886 — — 1,073 Loss on foreign currency — 21 25,057 — — — 25,078 Other (income) expense 123 (32,555 ) 1,786 — 30,439 — (207 ) (Income) loss from investment in affiliates 64,330 26,284 (5,069 ) — 34,187 (119,732 ) — Income (loss) before taxes (61,077 ) (74,323 ) (36,903 ) 960 (18,015 ) 119,732 (69,626 ) Provision (benefit) for taxes 3,080 (9,994 ) (2,716 ) 960 3,201 — (5,469 ) Net loss $ (64,157 ) $ (64,329 ) $ (34,187 ) $ — $ (21,216 ) $ 119,732 $ (64,157 ) Other comprehensive income, (net of tax): Cumulative foreign currency translation adjustment 11,266 — 11,266 — — (11,266 ) 11,266 Unrealized gain on cash flow hedging derivatives 4,134 1,357 — — — (1,357 ) 4,134 Other comprehensive income, (net of tax) 15,400 1,357 11,266 — — (12,623 ) 15,400 Total comprehensive loss $ (48,757 ) $ (62,972 ) $ (22,921 ) $ — $ (21,216 ) $ 107,109 $ (48,757 ) CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME For the Six Months Ended June 25, 2017 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Co-Issuer Subsidiary (Millennium) Guarantor Subsidiaries Eliminations Total Net revenues $ 22,673 $ 93,310 $ 28,178 $ 331,207 $ 133,177 $ (167,429 ) $ 441,116 Costs and expenses: Cost of food, merchandise and games revenues — — 2,834 30,236 6,659 — 39,729 Operating expenses — 129,433 18,074 244,366 20,225 (167,429 ) 244,669 Selling, general and administrative 1,927 29,606 4,053 37,077 6,816 — 79,479 Depreciation and amortization — 17 5,013 — 51,147 — 56,177 Loss on impairment / retirement of fixed assets, net — — 455 773 482 — 1,710 1,927 159,056 30,429 312,452 85,329 (167,429 ) 421,764 Operating income (loss) 20,746 (65,746 ) (2,251 ) 18,755 47,848 — 19,352 Interest (income) expense, net 13,428 9,588 12,165 14,580 (8,975 ) — 40,786 Net effect of swaps 2,740 1,929 — — — — 4,669 Loss on early debt extinguishment 11,773 8,188 198 2,956 — — 23,115 Gain on foreign currency — — (5,854 ) — — — (5,854 ) Other (income) expense 125 (29,947 ) 1,477 — 28,345 — — (Income) loss from investment in affiliates 23,864 (10,892 ) (7,546 ) — (270 ) (5,156 ) — Income (loss) before taxes (31,184 ) (44,612 ) (2,691 ) 1,219 28,748 5,156 (43,364 ) Provision (benefit) for taxes 2,202 (20,749 ) (2,959 ) 1,219 10,309 — (9,978 ) Net income (loss) $ (33,386 ) $ (23,863 ) $ 268 $ — $ 18,439 $ 5,156 $ (33,386 ) Other comprehensive income (loss), (net of tax): Cumulative foreign currency translation adjustment (1,942 ) — (1,942 ) — — 1,942 (1,942 ) Unrealized gain on cash flow hedging derivatives 3,987 1,211 — — — (1,211 ) 3,987 Other comprehensive income (loss), (net of tax) 2,045 1,211 (1,942 ) — — 731 2,045 Total comprehensive income (loss) $ (31,341 ) $ (22,652 ) $ (1,674 ) $ — $ 18,439 $ 5,887 $ (31,341 ) CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the Six Months Ended June 24, 2018 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Co-Issuer Subsidiary (Millennium) Guarantor Subsidiaries Eliminations Total NET CASH FROM (FOR) OPERATING ACTIVITIES $ 56,049 $ 48,573 $ 2,897 $ (13,826 ) $ (7,672 ) $ (256 ) $ 85,765 CASH FLOWS FROM (FOR) INVESTING ACTIVITIES Intercompany receivables (payments) receipts — — (37,892 ) — 31,123 6,769 — Capital expenditures — — (8,495 ) (70,399 ) (21,743 ) — (100,637 ) Net cash from (for) investing activities — — (46,387 ) (70,399 ) 9,380 6,769 (100,637 ) CASH FLOWS FROM (FOR) FINANCING ACTIVITIES Intercompany payables (payments) receipts 45,171 (38,402 ) — — — (6,769 ) — Net borrowings on revolving credit loans — — — 25,000 — — 25,000 Distributions paid to partners (101,220 ) — — — — 662 (100,558 ) Payment o

Significant Accounting and Re20

Significant Accounting and Reporting Policies (Policies)	6 Months Ended
	Jun. 24, 2018
Accounting Policies [Abstract]
Revenue Recognition and related receivable and contract liabilities	Revenue Recognition and related receivables and contract liabilities As disclosed within the consolidated statements of operations and comprehensive income, revenues are generated from sales of (1) admission to the Partnership's amusement parks and water parks, (2) food, merchandise and games both inside and outside the parks, and (3) accommodations, extra-charge products, and other revenue sources. Admission revenues include amounts paid to gain admission into the Partnership's parks, including parking fees. Revenues related to extra-charge products, including premium benefit offerings such as front-of-line products, and online advanced purchase transaction fees charged to customers are included in "Accommodations, extra-charge products and other". Due to the Partnership's highly seasonal operations, a substantial portion of the Partnership's revenues are generated during an approximate 130 - to 140 -day operating season. Most revenues are recognized on a daily basis based on actual guest spend at the properties. Revenues from multi-use products, including season-long products for admission, dining, beverage and other products, are recognized over the estimated number of uses expected for each type of product. The estimated number of uses is reviewed and may be updated periodically during the operating season prior to the ticket or product expiration, which generally occurs no later than the close of the operating season. The number of uses is estimated based on historical usage adjusted for current period trends. For any bundled products that include multiple performance obligations, revenue is allocated using the retail price of each distinct performance obligation and any inherent discounts are allocated based on the gross margin and expected redemption of each performance obligation. The Partnership does not typically provide for refunds or returns. In some instances, the Partnership arranges with outside parties ("concessionaires") to provide goods to guests, typically food and merchandise, and the Partnership acts as an agent, resulting in net revenue recorded within the income statement. Concessionaire arrangement revenues are recognized over the operating season and are variable. Sponsorship revenues and marina revenues, which are classified as "Accommodations, extra-charge products and other" within the income statement, are recognized over the park operating season which represents the period in which the performance obligations are satisfied. Sponsorship revenues are typically fixed. However, some sponsorship revenues are variable based on achievement of specified operating metrics. The Partnership estimates variable revenues and performs a constraint analysis using both historical information and current trends to determine the amount of revenue that is not probable of a significant reversal. Many products, including season-long products, are sold to customers in advance, resulting in a contract liability ("deferred revenue"). Deferred revenue is at its highest immediately prior to the peak summer season, and at its lowest in the fall after the peak summer season and at the beginning of the selling season for the next year's products. Season-long products represent the majority of the deferred revenue balance in any given period. Of the $86.1 million of deferred revenue recorded as of January 1, 2018 , 88% was related to season-long products. The remainder was related to deferred online advanced purchase transaction fees charged to customers, advanced ticket sales, marina deposits, advanced resort reservations, and other deferred revenue. Most deferred revenue outstanding as of January 1, 2018 will be recognized by December 31, 2018 with the exception of an immaterial amount of deferred revenue for prepaid products such as gift cards and prepaid games cards. During the six months ended June 24, 2018 , approximately $35.8 million of the deferred revenue balance as of January 1, 2018 was recognized. The difference in the opening and closing balances of the Partnership's deferred revenue balance in the current period is attributable to additional sales for the current year's operating season offset by revenue recognized during the first six months of 2018. Payment is due immediately on the transaction date for most products. The Partnership's receivable balance includes outstanding amounts on installment purchase plans which are offered for season-long products (and other select products for specific time periods), and includes sales to retailers, group sales and catering activities which are billed. Installment purchase plans include three month, four month, six month and nine month plans. Payment terms for billings are typically net 30 days . Receivables are highest in the peak summer months and the lowest in the winter months. The Partnership is not exposed to a significant concentration of customer credit risk. Most deferred revenue from contracts with customers is classified as current within the balance sheet. However, a portion of deferred revenue from contracts with customers is classified as long-term during the third quarter related to season-long products sold in the current season for use in the subsequent season. Season-long products are sold beginning in August of the year preceding the operating season. Season-long products may be recognized 12 to 16 months after purchase depending on the date of sale. The Partnership estimates the number of uses expected outside of the next twelve months for each type of product and classifies the related deferred revenue as long-term. With the exception of the long-term deferred revenue described above, the Partnership's contracts with customers have an original duration of one year or less. For these short-term contracts, the Partnership uses the practical expedient, a relief provided in the accounting standard to simplify compliance, applicable to such contracts and has not disclosed the transaction price for the remaining performance obligations as of the end of each reporting period or when the Company expects to recognize this revenue. Further, the Partnership has elected to recognize incremental costs of obtaining a contract as an expense when incurred as the amortization period of the asset would be less than one year. Lastly, the Partnership has elected not to adjust consideration for the effects of significant financing components in the form of installment purchase plans as the period between when the entity transfers the promised service to the customer and when the customer pays for that service does not exceed one year.
Reclassifications	Reclassifications Certain prior year prepaid supplies amounts of $1.0 million have been reclassified to inventory in the unaudited condensed consolidated balance sheet for the period ended June 25, 2017 to conform to fiscal 2018 presentation.
New Accounting Pronouncements	New Accounting Pronouncements In February 2016, the FASB issued Accounting Standards Update No. 2016-02, Leases ("ASU 2016-02"). The ASU requires the recognition of lease assets and lease liabilities within the balance sheet by lessees for operating leases, as well as requires additional disclosures in the consolidated financial statements regarding the amount, timing, and uncertainty of cash flows arising from leases. The ASU does not significantly change the recognition, measurement, and presentation of expenses and cash flows arising from a lease by a lessee, nor does the ASU change the accounting applied by a lessor. ASU 2016-02 is effective for annual and interim periods beginning after December 15, 2018. The ASU can be adopted using either the modified retrospective approach, which requires application of the new standard at the beginning of the earliest comparative period presented, or the alternative approach, which requires application of the new standard at the beginning of the standard's effective date. The Partnership expects to adopt this standard in the first quarter of 2019 using the alternative approach. While the Partnership is still in the process of evaluating the effect this standard will have on the consolidated financial statements and related disclosures, the Partnership anticipates recognizing a right-of-use asset and corresponding lease liability on the consolidated balance sheet for the Santa Clara land lease, as well as other operating leases, upon adoption. In February 2018, the FASB issued Accounting Standards Update No. 2018-02, Reclassification of Certain Tax Effects from Accumulated Comprehensive Income ("ASU 2018-02"). The ASU allows a reclassification from accumulated other comprehensive income to retained earnings of stranded tax effects resulting from the Tax Cuts and Jobs Act. ASU 2018-02 is effective for fiscal years after December 15, 2018, and interim periods within those fiscal years. Early adoption is permitted, including adoption in any interim period, and the amendments can be applied either in the period of adoption or retrospectively to each period in which the effect of the change in the U.S. federal corporate income tax rate in the Tax Cuts and Jobs Act is recognized. The Partnership elected to adopt ASU 2018-02 in the first quarter of 2018. The amendment was applied in the period of adoption and resulted in a $0.4 million reclassification from accumulated other comprehensive income to limited partners' equity during the first quarter ended March 25, 2018.

Goodwill and Other Intangible21

Goodwill and Other Intangible Assets (Tables)	6 Months Ended
	Jun. 24, 2018
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 24, 2018 and June 25, 2017 is as follows: (In thousands) Goodwill (gross) Accumulated Impairment Losses Goodwill (net) Balance at December 31, 2017 $ 263,698 $ (79,868 ) $ 183,830 Foreign currency translation (3,644 ) — (3,644 ) Balance at June 24, 2018 $ 260,054 $ (79,868 ) $ 180,186 Balance at December 31, 2016 $ 259,528 $ (79,868 ) $ 179,660 Foreign currency translation 710 — 710 Balance at June 25, 2017 $ 260,238 $ (79,868 ) $ 180,370
Partnership's other intangible assets	As of June 24, 2018 , December 31, 2017 , and June 25, 2017 , the Partnership’s other intangible assets consisted of the following: (In thousands) Gross Carrying Amount Accumulated Amortization Net Carrying Value June 24, 2018 Other intangible assets: Trade names $ 35,720 $ — $ 35,720 License / franchise agreements 3,357 (2,086 ) 1,271 Total other intangible assets $ 39,077 $ (2,086 ) $ 36,991 December 31, 2017 Other intangible assets: Trade names $ 36,531 $ — $ 36,531 License / franchise agreements 3,360 (1,827 ) 1,533 Total other intangible assets $ 39,891 $ (1,827 ) $ 38,064 June 25, 2017 Other intangible assets: Trade names $ 35,761 $ — $ 35,761 License / franchise agreements 3,308 (1,416 ) 1,892 Total other intangible assets $ 39,069 $ (1,416 ) $ 37,653

Long-Term Debt Long term debt t

Long-Term Debt Long term debt table (Tables)	6 Months Ended
	Jun. 24, 2018
Debt Disclosure [Abstract]
Schedule of Long-term Debt Instruments	Long-term debt as of June 24, 2018 , December 31, 2017 , and June 25, 2017 consisted of the following: (In thousands) June 24, 2018 December 31, 2017 June 25, 2017 Revolving credit facility (due 2022) $ 25,000 $ — $ — Term debt (1) April 2017 U.S. term loan averaging 3.54% (due 2017-2024) 735,000 735,000 750,000 Notes April 2017 U.S. fixed rate notes at 5.375% (due 2027) 500,000 500,000 500,000 June 2014 U.S. fixed rate notes at 5.375% (due 2024) 450,000 450,000 450,000 1,710,000 1,685,000 1,700,000 Less current portion (1,875 ) — (7,500 ) 1,708,125 1,685,000 1,692,500 Less debt issuance costs and original issue discount (23,793 ) (24,485 ) (24,609 ) $ 1,684,332 $ 1,660,515 $ 1,667,891 (1) The average interest rate is calculated over the life of the instrument and does not reflect the effect of interest rate swap agreements (see Note 6).

Derivative Financial Instrume23

Derivative Financial Instruments (Tables)	6 Months Ended
	Jun. 24, 2018
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Fair value of derivative instruments in Condensed Consolidated Balance Sheet	The fair market value of the swap portfolio was recorded in the unaudited condensed consolidated balance sheets within "Other Assets" as of June 24, 2018 and within "Derivative Liability" as of December 31, 2017 and June 25, 2017 as follows: (In thousands) June 24, 2018 December 31, 2017 June 25, 2017 Derivatives not designated as hedging instruments: Interest rate swaps $ 542 $ (8,722 ) $ (18,166 )
Schedule of Derivative Instruments	The gains (losses) recognized in income on derivatives not designated as cash flow hedges were recorded in "Net effect of swaps" within the income statement for the periods presented as follows: Three months ended Six months ended (In thousands) June 24, 2018 June 25, 2017 June 24, 2018 June 25, 2017 Change in fair market value $ 3,271 $ (2,003 ) $ 9,264 $ 60 Amortization of amounts in AOCI (2,365 ) (2,365 ) (4,730 ) (4,729 ) Net effect of swaps $ 906 $ (4,368 ) $ 4,534 $ (4,669 )

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	6 Months Ended
	Jun. 24, 2018
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 24, 2018 , December 31, 2017 , and June 25, 2017 on a recurring basis as well as the fair values of other financial instruments: (In thousands) Unaudited Condensed Consolidated Balance Sheet Location Fair Value Hierarchy Level June 24, 2018 December 31, 2017 June 25, 2017 Carrying Value Fair Value Carrying Value Fair Value Carrying Value Fair Value Financial assets (liabilities) measured on a recurring basis: Short-term investments Other current assets Level 1 $ 932 $ 932 $ 736 $ 736 — — Interest rate swaps Other Assets (Derivative Liability) Level 2 $ 542 $ 542 $ (8,722 ) $ (8,722 ) $ (18,166 ) $ (18,166 ) Other financial assets (liabilities): April 2017 term debt Long-Term Debt (1) Level 2 $ (733,125 ) $ (736,791 ) $ (735,000 ) $ (742,350 ) $ (742,500 ) $ (747,141 ) June 2014 notes Long-Term Debt (1) Level 1 $ (450,000 ) $ (451,125 ) $ (450,000 ) $ (469,125 ) $ (450,000 ) $ (475,875 ) April 2017 notes Long-Term Debt (1) Level 1 (2) $ (500,000 ) $ (496,250 ) $ (500,000 ) $ (525,000 ) $ (500,000 ) $ (529,375 ) (1) Carrying values of long-term debt balances are before reductions for debt issuance costs and original issue discount of $23.8 million , $24.5 million , and $24.6 million as of June 24, 2018 , December 31, 2017 , and June 25, 2017 , respectively. (2) The April 2017 notes were based on Level 1 inputs as of June 24, 2018 and Level 2 inputs as of December 31, 2017 and June 25, 2017 .

Earnings per Unit (Tables)

Earnings per Unit (Tables)	6 Months Ended
	Jun. 24, 2018
Earnings Per Unit [Abstract]
Net income (loss) per limited partner unit	Net income (loss) per limited partner unit is calculated based on the following unit amounts: Three months ended Six months ended 6/24/2018 6/25/2017 6/24/2018 6/25/2017 (In thousands, except per unit amounts) Basic weighted average units outstanding 56,231 56,076 56,192 56,025 Effect of dilutive units: Deferred units 46 40 — — Restricted units 277 288 — — Unit options 173 194 — — Diluted weighted average units outstanding 56,727 56,598 56,192 56,025 Net income (loss) per unit - basic $ 0.34 $ 0.56 $ (1.14 ) $ (0.60 ) Net income (loss) per unit - diluted $ 0.34 $ 0.55 $ (1.14 ) $ (0.60 )

Changes in Accumulated Other 26

Changes in Accumulated Other Comprehensive Income by Component (Tables)	6 Months Ended
	Jun. 24, 2018
Equity [Abstract]
Schedule of Accumulated Other Comprehensive Income (Loss)	The following tables reflect the changes in accumulated other comprehensive income related to limited partners' equity for the three months ended June 24, 2018 and June 25, 2017 : Changes in Accumulated Other Comprehensive Income by Component (In thousands) Gains and Losses on Cash Flow Hedges Foreign Currency Translation Total Balance at March 25, 2018 $ (6,348 ) $ 8,646 $ 2,298 Other comprehensive income before reclassifications, net of tax $1,157 — 6,662 6,662 Amounts reclassified from accumulated other comprehensive income, net of tax ($249) 2,116 — 2,116 Net other comprehensive income 2,116 6,662 8,778 Balance at June 24, 2018 $ (4,232 ) $ 15,308 $ 11,076 Changes in Accumulated Other Comprehensive Income by Component (In thousands) Gains and Losses on Cash Flow Hedges Foreign Currency Translation Total Balance at March 26, 2017 $ (13,956 ) $ 18,231 $ 4,275 Other comprehensive income before reclassifications — (1,282 ) (1,282 ) Amounts reclassified from accumulated other comprehensive income, net of tax ($371) 1,993 — 1,993 Net other comprehensive income 1,993 (1,282 ) 711 Balance at June 25, 2017 $ (11,963 ) $ 16,949 $ 4,986 Reclassifications Out of Accumulated Other Comprehensive Income Details about Accumulated Other Comprehensive Income Components Amount Reclassified from Accumulated Other Comprehensive Income Affected Line Item in the Statement Where Net Income is Presented (In thousands) Three months ended 6/24/2018 Three months ended 6/25/2017 Interest rate contracts $ 2,365 $ 2,364 Net effect of swaps Provision for taxes (249 ) (371 ) Provision (benefit) for taxes Losses on cash flow hedges $ 2,116 $ 1,993 Net of tax The following tables reflect the changes in accumulated other comprehensive income related to limited partners' equity for the six months ended June 24, 2018 and June 25, 2017 : Changes in Accumulated Other Comprehensive Income by Component (In thousands) Gains and Losses on Cash Flow Hedges Foreign Currency Translation Total Balance at December 31, 2017 $ (7,975 ) $ 4,042 $ (3,933 ) Other comprehensive income before reclassifications, net of tax $2,302 — 11,266 11,266 Amounts reclassified from accumulated other comprehensive income, net of tax ($596) 4,134 — 4,134 Net other comprehensive income 4,134 11,266 15,400 Reclassification of stranded tax effect (391 ) — (391 ) Balance at June 24, 2018 $ (4,232 ) $ 15,308 $ 11,076 Changes in Accumulated Other Comprehensive Income by Component (In thousands) Gains and Losses on Cash Flow Hedges Foreign Currency Translation Total Balance at December 31, 2016 $ (15,950 ) $ 18,891 $ 2,941 Other comprehensive income before reclassifications — (1,942 ) (1,942 ) Amounts reclassified from accumulated other comprehensive income, net of tax ($742) 3,987 — 3,987 Net other comprehensive income 3,987 (1,942 ) 2,045 Balance at June 25, 2017 $ (11,963 ) $ 16,949 $ 4,986
Reclassification out of accumulated other comprehensive income	Reclassifications Out of Accumulated Other Comprehensive Income Details about Accumulated Other Comprehensive Income Components Amount Reclassified from Accumulated Other Comprehensive Income Affected Line Item in the Statement Where Net Income is Presented (In thousands) Three months ended 6/24/2018 Three months ended 6/25/2017 Interest rate contracts $ 2,365 $ 2,364 Net effect of swaps Provision for taxes (249 ) (371 ) Provision (benefit) for taxes Losses on cash flow hedges $ 2,116 $ 1,993 Net of tax Reclassifications Out of Accumulated Other Comprehensive Income Details about Accumulated Other Comprehensive Income Components Amount Reclassified from Accumulated Other Comprehensive Income Affected Line Item in the Statement Where Net Income is Presented (In thousands) Six months ended 6/24/2018 Six months ended 6/25/2017 Interest rate contracts $ 4,730 $ 4,729 Net effect of swaps Provision for taxes (596 ) (742 ) Provision (benefit) for taxes Losses on cash flow hedges $ 4,134 $ 3,987 Net of tax

Consolidating Financial Infor27

Consolidating Financial Information of Guarantors and Issuers (Tables)	6 Months Ended
	Jun. 24, 2018
Condensed Consolidated Financial Information [Abstract]
Condensed Consolidating Balance Sheet	CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING BALANCE SHEET June 24, 2018 (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 $ — $ — $ 38,934 $ 21,874 $ (689 ) $ 60,119 Receivables — 1,198 66,120 869,175 (851,114 ) 85,379 Inventories — — 3,821 43,179 — 47,000 Other current assets 398 3,293 2,429 36,476 (1,952 ) 40,644 398 4,491 111,304 970,704 (853,755 ) 233,142 Property and Equipment, net — 819 174,962 1,443,217 — 1,618,998 Investment in Park 476,659 1,009,725 243,201 186,540 (1,916,125 ) — Goodwill 674 — 59,907 119,605 — 180,186 Other Intangibles, net — — 13,362 23,629 — 36,991 Other Assets 74 467 38 9,320 — 9,899 $ 477,805 $ 1,015,502 $ 602,774 $ 2,753,015 $ (2,769,880 ) $ 2,079,216 LIABILITIES AND PARTNERS’ EQUITY Current Liabilities: Current maturities of long-term debt $ — $ 328 $ — $ 1,547 $ — $ 1,875 Accounts payable 542,730 313,605 5,069 39,950 (851,803 ) 49,551 Deferred revenue — — 20,950 190,223 — 211,173 Accrued interest 137 92 1,571 7,465 — 9,265 Accrued taxes 1,453 — 3,668 9,571 (1,952 ) 12,740 Accrued salaries, wages and benefits — 23,837 2,391 — — 26,228 Self-insurance reserves — 10,355 1,482 13,435 — 25,272 Other accrued liabilities 3,556 7,014 670 13,155 — 24,395 547,876 355,231 35,801 275,346 (853,755 ) 360,499 Deferred Tax Liability — 22 11,507 81,945 — 93,474 Other Liabilities — 839 — 10,143 — 10,982 Long-Term Debt: Revolving credit loans — — — 25,000 — 25,000 Term debt — 127,075 — 595,111 — 722,186 Notes — — 445,790 491,356 — 937,146 — 127,075 445,790 1,111,467 — 1,684,332 Equity (70,071 ) 532,335 109,676 1,274,114 (1,916,125 ) (70,071 ) $ 477,805 $ 1,015,502 $ 602,774 $ 2,753,015 $ (2,769,880 ) $ 2,079,216 CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING BALANCE SHEET December 31, 2017 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total ASSETS Current Assets: Cash and cash equivalents $ — $ — $ 85,758 $ 81,582 $ (1,095 ) $ 166,245 Receivables — 1,184 15,574 857,205 (836,241 ) 37,722 Inventories — — 1,891 27,828 — 29,719 Other current assets 164 28,297 3,454 10,983 (29,601 ) 13,297 164 29,481 106,677 977,598 (866,937 ) 246,983 Property and Equipment, net — 835 181,673 1,403,264 — 1,585,772 Investment in Park 588,684 1,045,640 238,132 234,238 (2,106,694 ) — Goodwill 674 — 63,551 119,605 — 183,830 Other Intangibles, net — — 14,177 23,887 — 38,064 Deferred Tax Asset — 20,956 — — (20,956 ) — Other Assets — — 40 9,470 — 9,510 $ 589,522 $ 1,096,912 $ 604,250 $ 2,768,062 $ (2,994,587 ) $ 2,064,159 LIABILITIES AND PARTNERS’ EQUITY Current Liabilities: Accounts payable $ 497,558 $ 344,410 $ 1,379 $ 18,610 $ (837,336 ) $ 24,621 Deferred revenue — — 6,237 79,894 — 86,131 Accrued interest 27 18 2,055 6,024 — 8,124 Accrued taxes 352 — — 73,224 (29,601 ) 43,975 Accrued salaries, wages and benefits — 17,498 1,242 — — 18,740 Self-insurance reserves — 10,947 1,618 12,542 25,107 Other accrued liabilities 3,406 5,094 157 10,139 — 18,796 501,343 377,967 12,688 200,433 (866,937 ) 225,494 Deferred Tax Liability — — 13,809 81,945 (20,956 ) 74,798 Derivative Liability 5,233 3,489 — — — 8,722 Other Liabilities — 873 — 10,811 — 11,684 Long-Term Debt: Term debt — 127,437 — 596,351 — 723,788 Notes — — 445,156 491,571 — 936,727 — 127,437 445,156 1,087,922 — 1,660,515 Equity 82,946 587,146 132,597 1,386,951 (2,106,694 ) 82,946 $ 589,522 $ 1,096,912 $ 604,250 $ 2,768,062 $ (2,994,587 ) $ 2,064,159 CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING BALANCE SHEET June 25, 2017 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total ASSETS Current Assets: Cash and cash equivalents $ — $ — $ 49,488 $ 52,298 $ (703 ) $ 101,083 Receivables — 1,285 37,080 778,142 (733,130 ) 83,377 Inventories — — 3,688 40,597 — 44,285 Other current assets 376 374 2,707 31,465 (1,358 ) 33,564 376 1,659 92,963 902,502 (735,191 ) 262,309 Property and Equipment, net — 851 176,352 1,431,423 — 1,608,626 Investment in Park 399,003 866,792 207,621 157,018 (1,630,434 ) — Goodwill 674 — 60,090 119,606 — 180,370 Other Intangibles, net — — 13,409 24,244 — 37,653 Deferred Tax Asset — 22,137 — — (22,137 ) — Other Assets — 2,000 107 18,392 — 20,499 $ 400,053 $ 893,439 $ 550,542 $ 2,653,185 $ (2,387,762 ) $ 2,109,457 LIABILITIES AND PARTNERS’ EQUITY Current Liabilities: Current maturities of long-term debt $ — $ 1,310 $ — $ 6,190 $ — $ 7,500 Accounts payable 445,741 292,715 4,514 36,237 (733,833 ) 45,374 Deferred revenue — — 20,046 173,292 — 193,338 Accrued interest 346 230 1,668 7,491 — 9,735 Accrued taxes 724 12,079 — 18,907 (1,358 ) 30,352 Accrued salaries, wages and benefits — 22,918 2,037 — — 24,955 Self-insurance reserves — 11,900 1,448 13,512 — 26,860 Other accrued liabilities 2,982 3,979 808 8,937 — 16,706 449,793 345,131 30,521 264,566 (735,191 ) 354,820 Deferred Tax Liability — — 13,584 125,350 (22,137 ) 116,797 Derivative Liability 10,900 7,266 — — — 18,166 Other Liabilities — 1,262 — 11,161 — 12,423 Long-Term Debt: Term debt — 128,533 — 602,725 — 731,258 Notes — — 445,062 491,571 — 936,633 — 128,533 445,062 1,094,296 — 1,667,891 Equity (60,640 ) 411,247 61,375 1,157,812 (1,630,434 ) (60,640 ) $ 400,053 $ 893,439 $ 550,542 $ 2,653,185 $ (2,387,762 ) $ 2,109,457 CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING BALANCE SHEET June 24, 2018 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Co-Issuer Subsidiary (Millennium) Guarantor Subsidiaries Eliminations Total ASSETS Current Assets: Cash and cash equivalents $ — $ — $ 38,934 $ 19,014 $ 2,860 $ (689 ) $ 60,119 Receivables — 1,198 66,120 55,433 813,742 (851,114 ) 85,379 Inventories — — 3,821 35,343 7,836 — 47,000 Other current assets 398 3,293 2,429 30,599 5,877 (1,952 ) 40,644 398 4,491 111,304 140,389 830,315 (853,755 ) 233,142 Property and Equipment, net — 819 174,962 — 1,443,217 — 1,618,998 Investment in Park 476,659 1,009,725 243,201 1,464,956 186,539 (3,381,080 ) — Goodwill 674 — 59,907 8,388 111,217 — 180,186 Other Intangibles, net — — 13,362 — 23,629 — 36,991 Other Assets 74 467 38 251 9,069 — 9,899 $ 477,805 $ 1,015,502 $ 602,774 $ 1,613,984 $ 2,603,986 $ (4,234,835 ) $ 2,079,216 LIABILITIES AND PARTNERS’ EQUITY Current Liabilities: Current maturities of long-term debt $ — $ 328 $ — $ 1,547 $ — $ — $ 1,875 Accounts payable 542,730 313,605 5,069 33,393 6,557 (851,803 ) 49,551 Deferred revenue — — 20,950 141,272 48,951 — 211,173 Accrued interest 137 92 1,571 7,465 — — 9,265 Accrued taxes 1,453 — 3,668 7,515 2,056 (1,952 ) 12,740 Accrued salaries, wages and benefits — 23,837 2,391 — — — 26,228 Self-insurance reserves — 10,355 1,482 11,348 2,087 — 25,272 Other accrued liabilities 3,556 7,014 670 8,991 4,164 — 24,395 547,876 355,231 35,801 211,531 63,815 (853,755 ) 360,499 Deferred Tax Liability — 22 11,507 — 81,945 — 93,474 Other Liabilities — 839 — 87 10,056 — 10,982 Long-Term Debt: Revolving credit loans — — — 25,000 — — 25,000 Term debt — 127,075 — 595,111 — — 722,186 Notes — — 445,790 491,356 — — 937,146 — 127,075 445,790 1,111,467 — — 1,684,332 Equity (70,071 ) 532,335 109,676 290,899 2,448,170 (3,381,080 ) (70,071 ) $ 477,805 $ 1,015,502 $ 602,774 $ 1,613,984 $ 2,603,986 $ (4,234,835 ) $ 2,079,216 CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING BALANCE SHEET December 31, 2017 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Co-Issuer Subsidiary (Millennium) Guarantor Subsidiaries Eliminations Total ASSETS Current Assets: Cash and cash equivalents $ — $ — $ 85,758 $ 80,430 $ 1,152 $ (1,095 ) $ 166,245 Receivables — 1,184 15,574 26,130 831,075 (836,241 ) 37,722 Inventories — — 1,891 22,528 5,300 — 29,719 Other current assets 164 28,297 3,454 9,341 1,642 (29,601 ) 13,297 164 29,481 106,677 138,429 839,169 (866,937 ) 246,983 Property and Equipment, net — 835 181,673 — 1,403,264 — 1,585,772 Investment in Park 588,684 1,045,640 238,132 1,392,761 234,237 (3,499,454 ) — Goodwill 674 — 63,551 8,387 111,218 — 183,830 Other Intangibles, net — — 14,177 — 23,887 — 38,064 Deferred Tax Asset — 20,956 — — — (20,956 ) — Other Assets — — 40 402 9,068 — 9,510 $ 589,522 $ 1,096,912 $ 604,250 $ 1,539,979 $ 2,620,843 $ (4,387,347 ) $ 2,064,159 LIABILITIES AND PARTNERS’ EQUITY Current Liabilities: Accounts payable $ 497,558 $ 344,410 $ 1,379 $ 13,572 $ 5,038 $ (837,336 ) $ 24,621 Deferred revenue — — 6,237 59,307 20,587 — 86,131 Accrued interest 27 18 2,055 6,024 — — 8,124 Accrued taxes 352 — — 6,176 67,048 (29,601 ) 43,975 Accrued salaries, wages and benefits — 17,498 1,242 — — — 18,740 Self-insurance reserves — 10,947 1,618 10,156 2,386 — 25,107 Other accrued liabilities 3,406 5,094 157 5,649 4,490 — 18,796 501,343 377,967 12,688 100,884 99,549 (866,937 ) 225,494 Deferred Tax Liability — — 13,809 — 81,945 (20,956 ) 74,798 Derivative Liability 5,233 3,489 — — — — 8,722 Other Liabilities — 873 — 120 10,691 — 11,684 Long-Term Debt: Term debt — 127,437 — 596,351 — — 723,788 Notes — — 445,156 491,571 — — 936,727 — 127,437 445,156 1,087,922 — — 1,660,515 Equity 82,946 587,146 132,597 351,053 2,428,658 (3,499,454 ) 82,946 $ 589,522 $ 1,096,912 $ 604,250 $ 1,539,979 $ 2,620,843 $ (4,387,347 ) $ 2,064,159 CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING BALANCE SHEET June 25, 2017 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Co-Issuer Subsidiary (Millennium) Guarantor Subsidiaries Eliminations Total ASSETS Current Assets: Cash and cash equivalents $ — $ — $ 49,488 $ 47,881 $ 4,417 $ (703 ) $ 101,083 Receivables — 1,285 37,080 54,523 723,619 (733,130 ) 83,377 Inventories — — 3,688 33,329 7,268 — 44,285 Other current assets 376 374 2,707 25,529 5,936 (1,358 ) 33,564 376 1,659 92,963 161,262 741,240 (735,191 ) 262,309 Property and Equipment, net — 851 176,352 — 1,431,423 — 1,608,626 Investment in Park 399,003 866,792 207,621 1,347,002 157,018 (2,977,436 ) — Goodwill 674 — 60,090 8,388 111,218 — 180,370 Other Intangibles, net — — 13,409 — 24,244 — 37,653 Deferred Tax Asset — 22,137 — — — (22,137 ) — Other Assets — 2,000 107 984 17,408 — 20,499 $ 400,053 $ 893,439 $ 550,542 $ 1,517,636 $ 2,482,551 $ (3,734,764 ) $ 2,109,457 LIABILITIES AND PARTNERS’ EQUITY Current Liabilities: Current maturities of long-term debt $ — $ 1,310 $ — $ 6,190 $ — $ — $ 7,500 Accounts payable 445,741 292,715 4,514 29,366 6,871 (733,833 ) 45,374 Deferred revenue — — 20,046 124,530 48,762 — 193,338 Accrued interest 346 230 1,668 7,491 — — 9,735 Accrued taxes 724 12,079 — 7,618 11,289 (1,358 ) 30,352 Accrued salaries, wages and benefits — 22,918 2,037 — — — 24,955 Self-insurance reserves — 11,900 1,448 11,285 2,227 — 26,860 Other accrued liabilities 2,982 3,979 808 6,257 2,680 — 16,706 449,793 345,131 30,521 192,737 71,829 (735,191 ) 354,820 Deferred Tax Liability — — 13,584 — 125,350 (22,137 ) 116,797 Derivative Liability 10,900 7,266 — — — — 18,166 Other Liabilities — 1,262 — 216 10,945 — 12,423 Long-Term Debt: Term debt — 128,533 — 602,725 — — 731,258 Notes — — 445,062 491,571 — — 936,633 — 128,533 445,062 1,094,296 — — 1,667,891 Equity (60,640 ) 411,247 61,375 230,387 2,274,427 (2,977,436 ) (60,640 ) $ 400,053 $ 893,439 $ 550,542 $ 1,517,636 $ 2,482,551 $ (3,734,764 ) $ 2,109,457
Condensed Consolidating Statement of Operations	CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME For the Three Months Ended June 24, 2018 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total Net revenues $ 23,937 $ 91,527 $ 29,648 $ 360,832 $ (125,628 ) $ 380,316 Costs and expenses: Cost of food, merchandise, and games revenues — — 3,184 31,834 — 35,018 Operating expenses — 93,036 14,254 185,755 (125,628 ) 167,417 Selling, general and administrative 926 15,638 3,556 33,921 — 54,041 Depreciation and amortization — 8 5,940 46,271 — 52,219 Loss on impairment / retirement of fixed assets, net — — 27 3,345 — 3,372 926 108,682 26,961 301,126 (125,628 ) 312,067 Operating income (loss) 23,011 (17,155 ) 2,687 59,706 — 68,249 Interest expense, net 5,736 4,592 6,068 4,886 — 21,282 Net effect of swaps (324 ) (582 ) — — — (906 ) Loss on foreign currency — 62 14,922 — — 14,984 Other (income) expense 64 (22,751 ) 932 21,671 — (84 ) (Income) loss from investment in affiliates (4,198 ) (2,531 ) (8,982 ) 13,602 2,109 — Income (loss) before taxes 21,733 4,055 (10,253 ) 19,547 (2,109 ) 32,973 Provision (benefit) for taxes 2,490 (143 ) 3,346 8,037 — 13,730 Net income (loss) $ 19,243 $ 4,198 $ (13,599 ) $ 11,510 $ (2,109 ) $ 19,243 Other comprehensive income, (net of tax): Foreign currency translation adjustment 6,662 — 6,662 — (6,662 ) 6,662 Unrealized gain on cash flow hedging derivatives 2,116 727 — — (727 ) 2,116 Other comprehensive income, (net of tax) 8,778 727 6,662 — (7,389 ) 8,778 Total comprehensive income (loss) $ 28,021 $ 4,925 $ (6,937 ) $ 11,510 $ (9,498 ) $ 28,021 CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME For the Three Months Ended June 25, 2017 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total Net revenues $ 28,811 $ 93,601 $ 27,825 $ 377,266 $ (134,705 ) $ 392,798 Costs and expenses: Cost of food, merchandise, and games revenues — — 2,834 31,415 — 34,249 Operating expenses — 88,841 12,770 193,474 (134,705 ) 160,380 Selling, general and administrative 1,033 15,111 3,307 32,409 — 51,860 Depreciation and amortization — 9 5,011 45,792 — 50,812 Loss on impairment / retirement of fixed assets, net — — 10 174 — 184 1,033 103,961 23,932 303,264 (134,705 ) 297,485 Operating income (loss) 27,778 (10,360 ) 3,893 74,002 — 95,313 Interest expense, net 5,259 4,280 6,260 6,105 — 21,904 Net effect of swaps 2,590 1,778 — — — 4,368 Loss on early debt extinguishment 11,773 8,188 198 2,956 — 23,115 Gain on foreign currency — — (3,183 ) — — (3,183 ) Other (income) expense 63 (14,683 ) 820 13,800 — — Income from investment in affiliates (24,802 ) (31,496 ) (11,890 ) (11,367 ) 79,555 — Income before taxes 32,895 21,573 11,688 62,508 (79,555 ) 49,109 Provision (benefit) for taxes 1,527 (3,230 ) 317 19,127 — 17,741 Net income $ 31,368 $ 24,803 $ 11,371 $ 43,381 $ (79,555 ) $ 31,368 Other comprehensive income (loss), (net of tax): Foreign currency translation adjustment (1,282 ) — (1,282 ) — 1,282 (1,282 ) Unrealized gain on cash flow hedging derivatives 1,993 606 — — (606 ) 1,993 Other comprehensive income (loss), (net of tax) 711 606 (1,282 ) — 676 711 Total comprehensive income $ 32,079 $ 25,409 $ 10,089 $ 43,381 $ (78,879 ) $ 32,079 CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME For the Six Months Ended June 24, 2018 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total Net revenues $ 13,170 $ 92,381 $ 29,919 $ 410,619 $ (111,046 ) $ 435,043 Costs and expenses: Cost of food, merchandise, and games revenues — — 3,184 37,837 — 41,021 Operating expenses — 135,707 19,970 211,614 (111,046 ) 256,245 Selling, general and administrative 1,685 30,088 4,236 46,714 — 82,723 Depreciation and amortization — 16 5,940 51,784 — 57,740 Loss on impairment / retirement of fixed assets, net — — 67 4,645 — 4,712 1,685 165,811 33,397 352,594 (111,046 ) 442,441 Operating income (loss) 11,485 (73,430 ) (3,478 ) 58,025 — (7,398 ) Interest expense, net 10,640 8,959 11,651 9,568 — 40,818 Net effect of swaps (2,531 ) (2,003 ) — — — (4,534 ) Loss on early debt extinguishment — 187 — 886 — 1,073 Loss on foreign currency — 21 25,057 — — 25,078 Other (income) expense 123 (32,555 ) 1,786 30,439 — (207 ) (Income) loss from investment in affiliates 64,330 26,284 (5,069 ) 34,187 (119,732 ) — Loss before taxes (61,077 ) (74,323 ) (36,903 ) (17,055 ) 119,732 (69,626 ) Provision (benefit) for taxes 3,080 (9,994 ) (2,716 ) 4,161 — (5,469 ) Net loss $ (64,157 ) $ (64,329 ) $ (34,187 ) $ (21,216 ) $ 119,732 $ (64,157 ) Other comprehensive income, (net of tax): Foreign currency translation adjustment 11,266 — 11,266 — (11,266 ) 11,266 Unrealized gain on cash flow hedging derivatives 4,134 1,357 — — (1,357 ) 4,134 Other comprehensive income, (net of tax) 15,400 1,357 11,266 — (12,623 ) 15,400 Total comprehensive loss $ (48,757 ) $ (62,972 ) $ (22,921 ) $ (21,216 ) $ 107,109 $ (48,757 ) CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME For the Six Months Ended June 25, 2017 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total Net revenues $ 22,673 $ 93,310 $ 28,178 $ 422,562 $ (125,607 ) $ 441,116 Costs and expenses: Cost of food, merchandise, and games revenues — — 2,834 36,895 — 39,729 Operating expenses — 129,433 18,074 222,769 (125,607 ) 244,669 Selling, general and administrative 1,927 29,606 4,053 43,893 — 79,479 Depreciation and amortization — 17 5,013 51,147 — 56,177 Loss on impairment / retirement of fixed assets, net — — 455 1,255 — 1,710 1,927 159,056 30,429 355,959 (125,607 ) 421,764 Operating income (loss) 20,746 (65,746 ) (2,251 ) 66,603 — 19,352 Interest expense, net 13,428 9,588 12,165 5,605 — 40,786 Net effect of swaps 2,740 1,929 — — — 4,669 Loss on early debt extinguishment 11,773 8,188 198 2,956 — 23,115 Gain on foreign currency — — (5,854 ) — — (5,854 ) Other (income) expense 125 (29,947 ) 1,477 28,345 — — (Income) loss from investment in affiliates 23,864 (10,892 ) (7,546 ) (270 ) (5,156 ) — Income (loss) before taxes (31,184 ) (44,612 ) (2,691 ) 29,967 5,156 (43,364 ) Provision (benefit) for taxes 2,202 (20,749 ) (2,959 ) 11,528 — (9,978 ) Net income (loss) $ (33,386 ) $ (23,863 ) $ 268 $ 18,439 $ 5,156 $ (33,386 ) Other comprehensive income (loss), (net of tax): Foreign currency translation adjustment (1,942 ) — (1,942 ) — 1,942 (1,942 ) Unrealized gain on cash flow hedging derivatives 3,987 1,211 — — (1,211 ) 3,987 Other comprehensive income (loss), (net of tax) 2,045 1,211 (1,942 ) — 731 2,045 Total comprehensive income (loss) $ (31,341 ) $ (22,652 ) $ (1,674 ) $ 18,439 $ 5,887 $ (31,341 ) CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME For the Three Months Ended June 24, 2018 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Co-Issuer Subsidiary (Millennium) Guarantor Subsidiaries Eliminations Total Net revenues $ 23,937 $ 91,527 $ 29,648 $ 279,133 $ 118,781 $ (162,710 ) $ 380,316 Costs and expenses: Cost of food, merchandise and games revenues — — 3,184 25,595 6,239 — 35,018 Operating expenses — 93,036 14,254 211,865 10,972 (162,710 ) 167,417 Selling, general and administrative 926 15,638 3,556 27,351 6,570 — 54,041 Depreciation and amortization — 8 5,940 — 46,271 — 52,219 Loss on impairment / retirement of fixed assets, net — — 27 795 2,550 — 3,372 926 108,682 26,961 265,606 72,602 (162,710 ) 312,067 Operating income (loss) 23,011 (17,155 ) 2,687 13,527 46,179 — 68,249 Interest (income) expense, net 5,736 4,592 6,068 13,046 (8,160 ) — 21,282 Net effect of swaps (324 ) (582 ) — — — — (906 ) Loss on foreign currency — 62 14,922 — — — 14,984 Other (income) expense 64 (22,751 ) 932 — 21,671 — (84 ) (Income) loss from investment in affiliates (4,198 ) (2,531 ) (8,982 ) — 13,602 2,109 — Income (loss) before taxes 21,733 4,055 (10,253 ) 481 19,066 (2,109 ) 32,973 Provision (benefit) for taxes 2,490 (143 ) 3,346 481 7,556 — 13,730 Net income (loss) $ 19,243 $ 4,198 $ (13,599 ) $ — $ 11,510 $ (2,109 ) $ 19,243 Other comprehensive income, (net of tax): Cumulative foreign currency translation adjustment 6,662 — 6,662 — — (6,662 ) 6,662 Unrealized gain on cash flow hedging derivatives 2,116 727 — — — (727 ) 2,116 Other comprehensive income, (net of tax) 8,778 727 6,662 — — (7,389 ) 8,778 Total comprehensive income (loss) $ 28,021 $ 4,925 $ (6,937 ) $ — $ 11,510 $ (9,498 ) $ 28,021 CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME For the Three Months Ended June 25, 2017 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Co-Issuer Subsidiary (Millennium) Guarantor Subsidiaries Eliminations Total Net revenues $ 28,811 $ 93,601 $ 27,825 $ 284,229 $ 129,395 $ (171,063 ) $ 392,798 Costs and expenses: Cost of food, merchandise and games revenues — — 2,834 24,923 6,492 — 34,249 Operating expenses — 88,841 12,770 218,048 11,784 (171,063 ) 160,380 Selling, general and administrative 1,033 15,111 3,307 26,184 6,225 — 51,860 Depreciation and amortization — 9 5,011 — 45,792 — 50,812 (Gain) loss on impairment / retirement of fixed assets, net — — 10 277 (103 ) — 184 1,033 103,961 23,932 269,432 70,190 (171,063 ) 297,485 Operating income (loss) 27,778 (10,360 ) 3,893 14,797 59,205 — 95,313 Interest (income) expense, net 5,259 4,280 6,260 11,158 (5,053 ) — 21,904 Net effect of swaps 2,590 1,778 — — — — 4,368 Loss on early debt extinguishment 11,773 8,188 198 2,956 — — 23,115 Gain on foreign currency — — (3,183 ) — — — (3,183 ) Other (income) expense 63 (14,683 ) 820 — 13,800 — — Income from investment in affiliates (24,802 ) (31,496 ) (11,890 ) — (11,367 ) 79,555 — Income before taxes 32,895 21,573 11,688 683 61,825 (79,555 ) 49,109 Provision (benefit) for taxes 1,527 (3,230 ) 317 683 18,444 — 17,741 Net income $ 31,368 $ 24,803 $ 11,371 $ — $ 43,381 $ (79,555 ) $ 31,368 Other comprehensive income (loss), (net of tax): Cumulative foreign currency translation adjustment (1,282 ) — (1,282 ) — — 1,282 (1,282 ) Unrealized gain on cash flow hedging derivatives 1,993 606 — — — (606 ) 1,993 Other comprehensive income (loss), (net of tax) 711 606 (1,282 ) — — 676 711 Total comprehensive income $ 32,079 $ 25,409 $ 10,089 $ — $ 43,381 $ (78,879 ) $ 32,079 CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME For the Six Months Ended June 24, 2018 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Co-Issuer Subsidiary (Millennium) Guarantor Subsidiaries Eliminations Total Net revenues $ 13,170 $ 92,381 $ 29,919 $ 332,864 $ 120,487 $ (153,778 ) $ 435,043 Costs and expenses: Cost of food, merchandise and games revenues — — 3,184 31,494 6,343 — 41,021 Operating expenses — 135,707 19,970 234,485 19,861 (153,778 ) 256,245 Selling, general and administrative 1,685 30,088 4,236 38,994 7,720 — 82,723 Depreciation and amortization — 16 5,940 — 51,784 — 57,740 Loss on impairment / retirement of fixed assets, net — — 67 1,446 3,199 — 4,712 1,685 165,811 33,397 306,419 88,907 (153,778 ) 442,441 Operating income (loss) 11,485 (73,430 ) (3,478 ) 26,445 31,580 — (7,398 ) Interest (income) expense, net 10,640 8,959 11,651 24,599 (15,031 ) — 40,818 Net effect of swaps (2,531 ) (2,003 ) — — — — (4,534 ) Loss on early debt extinguishment — 187 — 886 — — 1,073 Loss on foreign currency — 21 25,057 — — — 25,078 Other (income) expense 123 (32,555 ) 1,786 — 30,439 — (207 ) (Income) loss from investment in affiliates 64,330 26,284 (5,069 ) — 34,187 (119,732 ) — Income (loss) before taxes (61,077 ) (74,323 ) (36,903 ) 960 (18,015 ) 119,732 (69,626 ) Provision (benefit) for taxes 3,080 (9,994 ) (2,716 ) 960 3,201 — (5,469 ) Net loss $ (64,157 ) $ (64,329 ) $ (34,187 ) $ — $ (21,216 ) $ 119,732 $ (64,157 ) Other comprehensive income, (net of tax): Cumulative foreign currency translation adjustment 11,266 — 11,266 — — (11,266 ) 11,266 Unrealized gain on cash flow hedging derivatives 4,134 1,357 — — — (1,357 ) 4,134 Other comprehensive income, (net of tax) 15,400 1,357 11,266 — — (12,623 ) 15,400 Total comprehensive loss $ (48,757 ) $ (62,972 ) $ (22,921 ) $ — $ (21,216 ) $ 107,109 $ (48,757 ) CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME For the Six Months Ended June 25, 2017 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Co-Issuer Subsidiary (Millennium) Guarantor Subsidiaries Eliminations Total Net revenues $ 22,673 $ 93,310 $ 28,178 $ 331,207 $ 133,177 $ (167,429 ) $ 441,116 Costs and expenses: Cost of food, merchandise and games revenues — — 2,834 30,236 6,659 — 39,729 Operating expenses — 129,433 18,074 244,366 20,225 (167,429 ) 244,669 Selling, general and administrative 1,927 29,606 4,053 37,077 6,816 — 79,479 Depreciation and amortization — 17 5,013 — 51,147 — 56,177 Loss on impairment / retirement of fixed assets, net — — 455 773 482 — 1,710 1,927 159,056 30,429 312,452 85,329 (167,429 ) 421,764 Operating income (loss) 20,746 (65,746 ) (2,251 ) 18,755 47,848 — 19,352 Interest (income) expense, net 13,428 9,588 12,165 14,580 (8,975 ) — 40,786 Net effect of swaps 2,740 1,929 — — — — 4,669 Loss on early debt extinguishment 11,773 8,188 198 2,956 — — 23,115 Gain on foreign currency — — (5,854 ) — — — (5,854 ) Other (income) expense 125 (29,947 ) 1,477 — 28,345 — — (Income) loss from investment in affiliates 23,864 (10,892 ) (7,546 ) — (270 ) (5,156 ) — Income (loss) before taxes (31,184 ) (44,612 ) (2,691 ) 1,219 28,748 5,156 (43,364 ) Provision (benefit) for taxes 2,202 (20,749 ) (2,959 ) 1,219 10,309 — (9,978 ) Net income (loss) $ (33,386 ) $ (23,863 ) $ 268 $ — $ 18,439 $ 5,156 $ (33,386 ) Other comprehensive income (loss), (net of tax): Cumulative foreign currency translation adjustment (1,942 ) — (1,942 ) — — 1,942 (1,942 ) Unrealized gain on cash flow hedging derivatives 3,987 1,211 — — — (1,211 ) 3,987 Other comprehensive income (loss), (net of tax) 2,045 1,211 (1,942 ) — — 731 2,045 Total comprehensive income (loss) $ (31,341 ) $ (22,652 ) $ (1,674 ) $ — $ 18,439 $ 5,887 $ (31,341 )
Condensed Consolidating Statement of Cash Flows	CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the Six Months Ended June 24, 2018 (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 $ 56,049 $ 48,573 $ 2,897 $ (21,498 ) $ (256 ) $ 85,765 CASH FLOWS FOR INVESTING ACTIVITIES Intercompany receivables (payments) receipts — — (37,892 ) 31,123 6,769 — Capital expenditures — — (8,495 ) (92,142 ) — (100,637 ) Net cash for investing activities — — (46,387 ) (61,019 ) 6,769 (100,637 ) CASH FLOWS FROM (FOR) FINANCING ACTIVITIES Intercompany payables (payments) receipts 45,171 (38,402 ) — — (6,769 ) — Net borrowings on revolving credit loans — — — 25,000 — 25,000 Distributions paid to partners (101,220 ) — — — 662 (100,558 ) Payment of debt issuance costs and original issue discount — (321 ) — (2,191 ) — (2,512 ) Exercise of limited partnership unit options — 125 — — — 125 Tax effect of units involved in treasury unit transactions — (3,045 ) — — — (3,045 ) Payments related to tax withholding for equity compensation — (6,930 ) — — — (6,930 ) Net cash from (for) financing activities (56,049 ) (48,573 ) — 22,809 (6,107 ) (87,920 ) EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS — — (3,334 ) — — (3,334 ) CASH AND CASH EQUIVALENTS Net decrease for the period — — (46,824 ) (59,708 ) 406 (106,126 ) Balance, beginning of period — — 85,758 81,582 (1,095 ) 166,245 Balance, end of period $ — $ — $ 38,934 $ 21,874 $ (689 ) $ 60,119 CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the Six Months Ended June 25, 2017 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total NET CASH FROM (FOR) OPERATING $ 45,988 $ 53,765 $ 829 $ (12,262 ) $ (651 ) $ 87,669 CASH FLOWS FROM (FOR) INVESTING ACTIVITIES Intercompany receivables (payments) receipts — — — (157,407 ) 157,407 — Proceeds from returns on investments 338,000 15,500 — 146,500 (500,000 ) — Capital expenditures — (25 ) (3,891 ) (119,778 ) — (123,694 ) Net cash from (for) investing activities 338,000 15,475 (3,891 ) (130,685 ) (342,593 ) (123,694 ) CASH FLOWS FROM (FOR) FINANCING ACTIVITIES Intercompany payables (payments) receipts 17,329 140,078 — — (157,407 ) — Payments for returns of capital — — — (500,000 ) 500,000 — Term debt borrowings — 131,000 — 619,000 — 750,000 Note borrowings — — — 500,000 — 500,000 Term debt payments — (124,244 ) (13,854 ) (464,752 ) — (602,850 ) Note payments, including amounts paid for early termination (304,014 ) (211,444 ) — — — (515,458 ) Distributions paid to partners (97,303 ) — — — 973 (96,330 ) Payment of debt issuance costs — (1,200 ) — (17,181 ) — (18,381 ) Tax effect of units involved in treasury unit transactions — (1,377 ) — — — (1,377 ) Payments related to tax withholding for equity compensation — (2,053 ) — — — (2,053 ) Net cash from (for) financing activities (383,988 ) (69,240 ) (13,854 ) 137,067 343,566 13,551 EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS — — 841 — — 841 CASH AND CASH EQUIVALENTS Net decrease for the period — — (16,075 ) (5,880 ) 322 (21,633 ) Balance, beginning of period — — 65,563 58,178 (1,025 ) 122,716 Balance, end of period $ — $ — $ 49,488 $ 52,298 $ (703 ) $ 101,083 CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the Six Months Ended June 24, 2018 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Co-Issuer Subsidiary (Millennium) Guarantor Subsidiaries Eliminations Total NET CASH FROM (FOR) OPERATING ACTIVITIES $ 56,049 $ 48,573 $ 2,897 $ (13,826 ) $ (7,672 ) $ (256 ) $ 85,765 CASH FLOWS FROM (FOR) INVESTING ACTIVITIES Intercompany receivables (payments) receipts — — (37,892 ) — 31,123 6,769 — Capital expenditures — — (8,495 ) (70,399 ) (21,743 ) — (100,637 ) Net cash from (for) investing activities — — (46,387 ) (70,399 ) 9,380 6,769 (100,637 ) CASH FLOWS FROM (FOR) FINANCING ACTIVITIES Intercompany payables (payments) receipts 45,171 (38,402 ) — — — (6,769 ) — Net borrowings on revolving credit loans — — — 25,000 — — 25,000 Distributions paid to partners (101,220 ) — — — — 662 (100,558 ) Payment of debt issuance costs and original issue discount — (321 ) — (2,191 ) — — (2,512 ) Exercise of limited partnership unit options — 125 — — — — 125 Tax effect of units involved in treasury unit transactions — (3,045 ) — — — — (3,045 ) Payments related to tax withholding for equity compensation — (6,930 ) — — — — (6,930 ) Net cash from (for) financing activities (56,049 ) (48,573 ) — 22,809 — (6,107 ) (87,920 ) EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS — — (3,334 ) — — — (3,334 ) CASH AND CASH EQUIVALENTS Net increase (decrease) for the year — — (46,824 ) (61,416 ) 1,708 406 (106,126 ) Balance, beginning of year — — 85,758 80,430 1,152 (1,095 ) 166,245 Balance, end of year $ — $ — $ 38,934 $ 19,014 $ 2,860 $ (689 ) $ 60,119 CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the Six Months Ended June 25, 2017 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Co-Issuer Subsidiary (Millennium) Guarantor Subsidiaries Eliminations Total NET CASH FROM (FOR) OPERATING ACTIVITIES $ 45,988 $ 53,765 $ 829 $ (43,458 ) $ 31,196 $ (651 ) $ 87,669 CASH FLOWS FROM (FOR) INVESTING ACTIVITIES Intercompany receivables (payments) receipts — — — — (157,407 ) 157,407 — Proceeds from returns on investments 338,000 15,500 — — 146,500 (500,000 ) — Capital expenditures — (25 ) (3,891 ) (103,553 ) (16,225 ) — (123,694 ) Net cash from (for) investing activities 338,000 15,475 (3,891 ) (103,553 ) (27,132 ) (342,593 ) (123,694 ) CASH FLOWS FROM (FOR) FINANCING ACTIVITIES Intercompany payables (payments) receipts 17,329 140,078 — — — (157,407 ) — Payments for returns of capital — — — (500,000 ) — 500,000 — Term debt borrowings — 131,000 — 619,000 — — 750,000 Note borrowings — — — 500,000 — — 500,000 Term debt payments — (124,244 ) (13,854 ) (464,752 ) — — (602,850 ) Note payments, including amounts paid for early termination (304,014 ) (211,444 ) — — — — (515,458 ) Distributions paid to partners (97,303 ) — — — — 973 (96,330 ) Payment of debt issuance costs — (1,200 ) — (17,181 ) — — (18,381 ) Exercise of limited partnership unit options — — — — — — — Tax effect of units involved in treasury unit transactions — (1,377 ) — — — — (1,377 ) Payments related to tax withholding for equity compensation — (2,053 ) — — — — (2,053 ) Net cash from (for) financing activities (383,988 ) (69,240 ) (13,854 ) 137,067 — 343,566 13,551 EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS — — 841 — — — 841 CASH AND CASH EQUIVALENTS Net increase (decrease) for the year — — (16,075 ) (9,944 ) 4,064 322 (21,633 ) Balance, beginning of year — — 65,563 57,825 353 (1,025 ) 122,716 Balance, end of year $ — $ — $ 49,488 $ 47,881 $ 4,417 $ (703 ) $ 101,083

Significant Accounting and Re28

Significant Accounting and Reporting Policies (Details) - USD ($) $ in Thousands	Jan. 01, 2018	Mar. 25, 2018	Jun. 24, 2018	Dec. 31, 2017	Jun. 25, 2017
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Deferred revenue			$ 211,173	$ 86,131	$ 193,338
Deferred revenue percentage, season-long products	88.00%
Revenue from contract with customer			35,800
Inventories			$ 47,000	$ 29,719	44,285
Reclassification of stranded tax effect		$ 400
Minimum [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating period			130 days
Maximum [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating period			140 days
Restatement Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Prepaid supplies					(1,000)
Inventories					$ 1,000

Interim Reporting (Details)

Interim Reporting (Details)	6 Months Ended
	Jun. 24, 2018property
Nature of Operations [Line Items]
Number of amusement parks owned and operated	11
Number of outdoor water parks owned and operated	2
Number of indoor water parks owned and operated	1
Number of hotels owned and operated	4
Winterfest parks	5
Minimum [Member]
Nature of Operations [Line Items]
Operating period	130 days
Operating cycle, WinterFest	25 days
Maximum [Member]
Nature of Operations [Line Items]
Operating period	140 days
Operating cycle, WinterFest	30 days

Long-Lived Assets - Wildwater K

Long-Lived Assets - Wildwater Kingdom Held for Sale (Details)	3 Months Ended
	Dec. 31, 2017USD ($)	Sep. 25, 2016USD ($)aproperty	Jun. 24, 2018USD ($)	Jun. 25, 2017USD ($)
Property, Plant and Equipment [Line Items]
Closed operations, properties | property		1
Area of land | a		670
Other Assets [Member]
Property, Plant and Equipment [Line Items]
Land Available-for-sale		$ 17,100,000
Wildwater Kingdom [Member]
Property, Plant and Equipment [Line Items]
Impairment of long-lived assets held-for-use	$ 7,600,000
Wildwater Kingdom [Member] | Other Assets [Member]
Property, Plant and Equipment [Line Items]
Impairment of real estate		$ 0
Assets held-for-sale	$ 9,000,000		$ 9,000,000	$ 17,000,000

Goodwill and Other Intangible31

Goodwill and Other Intangible Assets Goodwill (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 24, 2018	Jun. 25, 2017
Goodwill [Roll Forward]
Goodwill (gross), beginning of period	$ 263,698	$ 259,528
Accumulated Impairment Losses, beginning of period	(79,868)	(79,868)
Goodwill (net), beginning of period	183,830	179,660
Foreign currency translation	(3,644)	710
Goodwill (gross), end of period	260,054	260,238
Accumulated Impairment Losses, ending of period	(79,868)	(79,868)
Goodwill (net), end of period	$ 180,186	$ 180,370

Goodwill and Other Intangible32

Goodwill and Other Intangible Assets - Other Intangible Assets (Details) - USD ($) $ in Thousands	Jun. 24, 2018	Dec. 31, 2017	Jun. 25, 2017
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Accumulated Amortization	$ (2,086)	$ (1,827)	$ (1,416)
Total other intangible assets, gross carrying amount	39,077	39,891	39,069
Total other intangibe assets, net carrying value	36,991	38,064	37,653
License / Franchise Agreements [Member]
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Gross Carrying Amount	3,357	3,360	3,308
Accumulated Amortization	(2,086)	(1,827)	(1,416)
Net Carrying Value	1,271	1,533	1,892
Trade Names [Member]
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Carrying Amount/Value	$ 35,720	$ 36,531	$ 35,761

Long-Term Debt Schedule of Long

Long-Term Debt Schedule of Long-term Debt (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 24, 2018	Dec. 31, 2017	Jun. 25, 2017
Debt Instrument [Line Items]
Long-term debt, gross	$ 1,710,000	$ 1,685,000	$ 1,700,000
Current maturities of long-term debt	(1,875)	0	(7,500)
Long-term debt, excluding current maturities, gross	1,708,125	1,685,000	1,692,500
Deferred finance costs	(23,793)	(24,485)	(24,609)
Total long-term debt	$ 1,684,332	1,660,515	1,667,891
April 2017 Notes [Member]
Debt Instrument [Line Items]
Interest rate, stated percentage	5.375%
Long-term debt, gross	$ 500,000	500,000	500,000
5.375% Note [Member]
Debt Instrument [Line Items]
Interest rate, stated percentage	5.375%
Long-term debt, gross	$ 450,000	450,000	450,000
Senior Secured Term Loan [Member] | 2017 Credit Agreement [Member]
Debt Instrument [Line Items]
Interest rate during period	3.54%
Long-term debt, gross	$ 735,000	735,000	750,000
Revolving Credit Facility [Member] | Revolving Credit Facility Due 2022 [Member]
Debt Instrument [Line Items]
Long-term debt, gross	$ 25,000	$ 0	$ 0

Long-Term Debt Narrative (Detai

Long-Term Debt Narrative (Details) - USD ($)	1 Months Ended	3 Months Ended		6 Months Ended		12 Months Ended
	Apr. 30, 2017	Jun. 24, 2018	Jun. 25, 2017	Jun. 24, 2018	Jun. 25, 2017	Dec. 31, 2017	Mar. 14, 2018	Jun. 30, 2014	Mar. 31, 2013
Debt Instrument [Line Items]
Loss on early debt extinguishment		$ 0	$ 23,115,000	$ 1,073,000	$ 23,115,000	$ 23,100,000
Senior Secured Term Loan [Member]
Debt Instrument [Line Items]
Periodic principal payment	$ 7,500,000
April 2017 Notes [Member]
Debt Instrument [Line Items]
Interest rate, stated percentage		5.375%		5.375%
April 2017 Notes [Member] | Senior Unsecured Notes [Member]
Debt Instrument [Line Items]
Debt instrument, face amount	$ 500,000,000
Interest rate, stated percentage	5.375%
Redemption price, percentage	35.00%
Early call date, premium price, percentage	105.375%
Redemption percentage of original face amount				100.00%
Notes Payable Due 2021 [Member] | Senior Unsecured Notes [Member]
Debt Instrument [Line Items]
Interest rate, stated percentage									5.25%
2013 Credit Agreement [Member]
Debt Instrument [Line Items]
Debt instrument, face amount									$ 885,000,000
2013 Credit Agreement [Member] | Canadian Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Debt issuance costs	$ 7,700,000
Amortization of debt issuance costs	15,500,000
2013 Credit Agreement [Member] | Senior Secured Term Loan [Member]
Debt Instrument [Line Items]
Debt instrument, face amount									630,000,000
2013 Credit Agreement [Member] | Senior Secured Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Debt instrument, face amount									$ 255,000,000
2017 Credit Agreement [Member]
Debt Instrument [Line Items]
Debt instrument, face amount	1,025,000,000
Total indebtedness to consolidated cash flow ratio requirement				5.5
2017 Credit Agreement [Member] | Canadian Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 15,000,000
2017 Credit Agreement [Member] | Canadian Revolving Credit Facility CAD and USD [Member]
Debt Instrument [Line Items]
Interest rate margin over LIBOR	2.00%
2017 Credit Agreement [Member] | Senior Secured Term Loan [Member]
Debt Instrument [Line Items]
Debt instrument, face amount	$ 750,000,000
Original issue discount							$ 900,000
2017 Credit Agreement [Member] | Senior Secured Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Debt instrument, face amount	$ 275,000,000
Commitment fee percentage	0.375%
Notes Payable due 2024 [Member]
Debt Instrument [Line Items]
Total indebtedness to consolidated cash flow ratio requirement				5
Notes Payable due 2024 [Member] | Maximum [Member]
Debt Instrument [Line Items]
Restricted payment				$ 60,000,000
Notes Payable due 2024 [Member] | Senior Unsecured Notes [Member]
Debt Instrument [Line Items]
Debt instrument, face amount								$ 450,000,000
Interest rate, stated percentage								5.375%
Redemption percentage of original face amount				100.00%
London Interbank Offered Rate (LIBOR) [Member] | 2017 Credit Agreement [Member] | Senior Secured Term Loan [Member]
Debt Instrument [Line Items]
Effective interest rate percentage							1.75%

Derivative Financial Instrume35

Derivative Financial Instruments (Narrative) (Details) - Cash Flow Hedging [Member] $ in Millions	Jun. 24, 2018USD ($)contract	Mar. 27, 2016USD ($)contract
Interest Rate Swap at 4.39% [Member]
Derivative [Line Items]
Number of derivative instruments | contract		4
Derivative, amount of hedged item | $		$ 500
Average rate		4.39%
Interest Rate Swap at 4.63% [Member]
Derivative [Line Items]
Number of derivative instruments | contract	4
Derivative, amount of hedged item | $	$ 500
Derivative, forward interest rate	4.627%

Derivative Financial Instrume36

Derivative Financial Instruments Balance Sheet Location (Details) - USD ($) $ in Thousands	Jun. 24, 2018	Dec. 31, 2017	Jun. 25, 2017
Derivatives, Fair Value [Line Items]
Derivative Liability	$ 0	$ (8,722)	$ (18,166)
Interest Rate Swap [Member] | Not Designated As Hedging [Member]
Derivatives, Fair Value [Line Items]
Derivative asset	$ 542
Derivative Liability		$ (8,722)	$ (18,166)

Derivative Financial Instrume37

Derivative Financial Instruments Income Statement Location (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 24, 2018	Jun. 25, 2017	Jun. 24, 2018	Jun. 25, 2017
Derivative [Line Items]
Net effect of swaps	$ 906	$ (4,368)	$ 4,534	$ (4,669)
Interest Rate Swap [Member]
Derivative [Line Items]
Amortization of deferred hedge gains	(2,365)	(2,365)	(4,730)	(4,729)
Cash Flow Hedging [Member] | Forward-Starting Interest Rate Swap [Member]
Derivative [Line Items]
Accumulated other comprehensive income (loss) related to cash flow hedges	(4,700)		(4,700)
Net Effect of Swaps [Member] | Designated As Hedging [Member] | Cash Flow Hedging [Member] | Interest Rate Swap [Member]
Derivative [Line Items]
Amount and Location of Gain (Loss) Recognized in Income on Derivatives	$ 3,271	$ (2,003)	$ 9,264	$ 60

Fair Value Measurements (Detail

Fair Value Measurements (Details) - USD ($) $ in Thousands	3 Months Ended
	Dec. 31, 2017	Jun. 24, 2018	Jun. 25, 2017
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Deferred finance costs	$ 24,485	$ 23,793	$ 24,609
Other Assets [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		542
Derivative Liability [Member] | Level 2 [Member] | Fair Value, Measurements, Recurring [Member] | Interest Rate Swap [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets (liabilities), at fair value, net	(8,722)		(18,166)
Reported Value Measurement [Member] | Other Assets [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		542
Reported Value Measurement [Member] | Derivative Liability [Member] | Level 2 [Member] | Fair Value, Measurements, Recurring [Member] | Interest Rate Swap [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets (liabilities), at fair value, net	(8,722)		(18,166)
2017 Credit Agreement [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	(742,350)	(736,791)	(747,141)
2017 Credit Agreement [Member] | 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	(735,000)	(733,125)	(742,500)
Notes Payable due 2024 [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	(469,125)	(451,125)	(475,875)
Notes Payable due 2024 [Member] | 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)	(450,000)	(450,000)
April 2017 Notes [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	(525,000)	(496,250)	(529,375)
April 2017 Notes [Member] | 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	(500,000)	(500,000)	(500,000)
Short-term Investments [Member] | Other Current Assets [Member] | Level 1 [Member] | Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments, fair value	736	932	0
Short-term Investments [Member] | Reported Value Measurement [Member] | Other Current Assets [Member] | Level 1 [Member] | Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments, fair value	736	$ 932	$ 0
Wildwater Kingdom [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impairment of long-lived assets held-for-use	$ 7,600

Earnings per Unit (Details)

Earnings per Unit (Details) - $ / shares shares in Thousands	3 Months Ended		6 Months Ended
	Jun. 24, 2018	Jun. 25, 2017	Jun. 24, 2018	Jun. 25, 2017
Earnings Per Unit [Abstract]
Basic weighted average units outstanding (in shares)	56,231	56,076	56,192	56,025
Effect of dilutive units:
Deferred units (in shares)	46	40	0	0
Restricted units (in shares)	277	288	0	0
Unit options (in shares)	173	194	0	0
Diluted weighted average units outstanding (in shares)	56,727	56,598	56,192	56,025
Net income (loss) per limited partner unit - basic (in dollars per share)	$ 0.34	$ 0.56	$ (1.14)	$ (0.60)
Net income (loss) per limited partner unit - diluted (in dollars per share)	$ 0.34	$ 0.55	$ (1.14)	$ (0.60)

Income and Partnership Taxes Un

Income and Partnership Taxes Unrecognized Tax Position (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Jun. 24, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Unrecognized tax benefit	$ 0.7
Tax Cuts and Jobs Act of 2017, deferred tax liability, existing income tax expense (benefit)		$ 49.2

Changes in Accumulated Other 41

Changes in Accumulated Other Comprehensive Income by Component Changes in AOCI by Component (Details) - USD ($) $ in Thousands	3 Months Ended			6 Months Ended
	Jun. 24, 2018	Mar. 25, 2018	Jun. 25, 2017	Jun. 24, 2018	Jun. 25, 2017
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Net current-period other comprehensive income	$ 8,778		$ 711	$ 15,400	$ 2,045
Reclassification of stranded tax effect		$ (400)
Provision (benefit) for taxes	(13,730)		(17,741)	5,469	9,978
OCI before reclassifications, tax	1,157			2,302
Gains and Losses on Cash Flow Hedges [Member]
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Balance, beginning	(6,348)	(7,975)	(13,956)	(7,975)	(15,950)
Other comprehensive income before reclassifications	0		0	0	0
Amounts reclassified from accumulated other comprehensive income	2,116		1,993	4,134	3,987
Net current-period other comprehensive income	2,116		1,993	4,134	3,987
Reclassification of stranded tax effect				(391)
Balance, ending	(4,232)	(6,348)	(11,963)	(4,232)	(11,963)
Foreign Currency Items [Member]
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Balance, beginning	8,646	4,042	18,231	4,042	18,891
Other comprehensive income before reclassifications	6,662		(1,282)	11,266	(1,942)
Amounts reclassified from accumulated other comprehensive income	0		0	0	0
Net current-period other comprehensive income	6,662		(1,282)	11,266	(1,942)
Reclassification of stranded tax effect				0
Balance, ending	15,308	8,646	16,949	15,308	16,949
AOCI Attributable to Parent [Member]
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Balance, beginning	2,298	(3,933)	4,275	(3,933)	2,941
Other comprehensive income before reclassifications	6,662		(1,282)	11,266	(1,942)
Amounts reclassified from accumulated other comprehensive income	2,116		1,993	4,134	3,987
Net current-period other comprehensive income	8,778		711	15,400	2,045
Reclassification of stranded tax effect				(391)
Balance, ending	$ 11,076	$ 2,298	$ 4,986	$ 11,076	$ 4,986

Changes in Accumulated Other 42

Changes in Accumulated Other Comprehensive Income by Component Reclassifications Out of AOCI (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 24, 2018	Jun. 25, 2017	Jun. 24, 2018	Jun. 25, 2017
Accumulated Other Comprehensive Income (Loss) [Line Items]
Interest Income (Expense), Net	$ (21,282)	$ (21,904)	$ (40,818)	$ (40,786)
Provision (benefit) for taxes	(13,730)	(17,741)	5,469	9,978
Reclassification out of Accumulated Other Comprehensive Income [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Provision (benefit) for taxes	(249)	(371)	(596)	(742)
Accumulated Net Gain (Loss) from Cash Flow Hedges Including Portion Attributable to Noncontrolling Interest [Member] | Reclassification out of Accumulated Other Comprehensive Income [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Provision (benefit) for taxes	(249)	(371)	(596)	(742)
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 Income (Loss), Including Portion Attributable to Noncontrolling Interest	2,116	1,993	4,134	3,987
Interest Rate Swap [Member] | Accumulated Net Gain (Loss) from Cash Flow Hedges Including Portion Attributable to Noncontrolling Interest [Member] | Reclassification out of Accumulated Other Comprehensive Income [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Interest Income (Expense), Net	$ 2,365	$ 2,364	$ 4,730	$ 4,729

Consolidating Financial Infor43

Consolidating Financial Information of Guarantors and Issuers (Details) - Unsecured Debt [Member]	Jun. 24, 2018
Condensed Financial Statements, Captions [Line Items]
Subsidiary ownership percentage, guaranteeing notes	100.00%
Subsidiary guarantor ownership percentage	100.00%

Consolidating Financial Infor44

Consolidating Financial Information of Guarantors and Issuers Balance Sheet (Details) - USD ($) $ in Thousands	Jun. 24, 2018	Dec. 31, 2017	Jun. 25, 2017	Dec. 31, 2016
Current Assets:
Cash and cash equivalents	$ 60,119	$ 166,245	$ 101,083	$ 122,716
Receivables	85,379	37,722	83,377
Inventories	47,000	29,719	44,285
Other current assets	40,644	13,297	33,564
Total current assets	233,142	246,983	262,309
Property and equipment (net)	1,618,998	1,585,772	1,608,626
Investment In Park	0	0	0
Goodwill	180,186	183,830	180,370	179,660
Other intangibles, net	36,991	38,064	37,653
Deferred tax asset		0	0
Other Assets	9,899	9,510	20,499
Total Assets	2,079,216	2,064,159	2,109,457
Current Liabilities:
Current maturities of long-term debt	1,875	0	7,500
Accounts payable	49,551	24,621	45,374
Deferred revenue	211,173	86,131	193,338
Accrued interest	9,265	8,124	9,735
Accrued taxes	12,740	43,975	30,352
Accrued salaries, wages and benefits	26,228	18,740	24,955
Self-insurance reserves	25,272	25,107	26,860
Other accrued liabilities	24,395	18,796	16,706
Total current liabilities	360,499	225,494	354,820
Deferred Tax Liability	93,474	74,798	116,797
Derivative Liability	0	8,722	18,166
Other Liabilities	10,982	11,684	12,423
Long-Term Debt:
Revolving credit loans	25,000	0	0
Term debt	722,186	723,788	731,258
Notes	937,146	936,727	936,633
Total long-term debt	1,684,332	1,660,515	1,667,891
Equity	(70,071)	82,946	(60,640)
Total Liabilities and Partners' Equity	2,079,216	2,064,159	2,109,457
June 2014 Notes [Member]
Current Assets:
Cash and cash equivalents	60,119	166,245	101,083	122,716
Receivables	85,379	37,722	83,377
Inventories	47,000	29,719	44,285
Other current assets	40,644	13,297	33,564
Total current assets	233,142	246,983	262,309
Property and equipment (net)	1,618,998	1,585,772	1,608,626
Investment In Park	0	0	0
Goodwill	180,186	183,830	180,370
Other intangibles, net	36,991	38,064	37,653
Deferred tax asset		0	0
Other Assets	9,899	9,510	20,499
Total Assets	2,079,216	2,064,159	2,109,457
Current Liabilities:
Current maturities of long-term debt	1,875		7,500
Accounts payable	49,551	24,621	45,374
Deferred revenue	211,173	86,131	193,338
Accrued interest	9,265	8,124	9,735
Accrued taxes	12,740	43,975	30,352
Accrued salaries, wages and benefits	26,228	18,740	24,955
Self-insurance reserves	25,272	25,107	26,860
Other accrued liabilities	24,395	18,796	16,706
Total current liabilities	360,499	225,494	354,820
Deferred Tax Liability	93,474	74,798	116,797
Derivative Liability		8,722	18,166
Other Liabilities	10,982	11,684	12,423
Long-Term Debt:
Revolving credit loans	25,000
Term debt	722,186	723,788	731,258
Notes	937,146	936,727	936,633
Total long-term debt	1,684,332	1,660,515	1,667,891
Equity	(70,071)	82,946	(60,640)
Total Liabilities and Partners' Equity	2,079,216	2,064,159	2,109,457
June 2014 Notes [Member] | Reportable Legal Entities [Member] | Parent Company [Member]
Current Assets:
Cash and cash equivalents	0	0	0	0
Receivables	0	0	0
Inventories	0	0	0
Other current assets	398	164	376
Total current assets	398	164	376
Property and equipment (net)	0	0	0
Investment In Park	476,659	588,684	399,003
Goodwill	674	674	674
Other intangibles, net	0	0	0
Deferred tax asset		0	0
Other Assets	74	0	0
Total Assets	477,805	589,522	400,053
Current Liabilities:
Current maturities of long-term debt	0		0
Accounts payable	542,730	497,558	445,741
Deferred revenue	0	0	0
Accrued interest	137	27	346
Accrued taxes	1,453	352	724
Accrued salaries, wages and benefits	0	0	0
Self-insurance reserves	0	0	0
Other accrued liabilities	3,556	3,406	2,982
Total current liabilities	547,876	501,343	449,793
Deferred Tax Liability	0	0	0
Derivative Liability		5,233	10,900
Other Liabilities	0	0	0
Long-Term Debt:
Revolving credit loans	0
Term debt	0	0	0
Notes	0	0	0
Total long-term debt	0	0	0
Equity	(70,071)	82,946	(60,640)
Total Liabilities and Partners' Equity	477,805	589,522	400,053
June 2014 Notes [Member] | Reportable Legal Entities [Member] | Guarantor Subsidiaries [Member]
Current Assets:
Cash and cash equivalents	21,874	81,582	52,298	58,178
Receivables	869,175	857,205	778,142
Inventories	43,179	27,828	40,597
Other current assets	36,476	10,983	31,465
Total current assets	970,704	977,598	902,502
Property and equipment (net)	1,443,217	1,403,264	1,431,423
Investment In Park	186,540	234,238	157,018
Goodwill	119,605	119,605	119,606
Other intangibles, net	23,629	23,887	24,244
Deferred tax asset		0	0
Other Assets	9,320	9,470	18,392
Total Assets	2,753,015	2,768,062	2,653,185
Current Liabilities:
Current maturities of long-term debt	1,547		6,190
Accounts payable	39,950	18,610	36,237
Deferred revenue	190,223	79,894	173,292
Accrued interest	7,465	6,024	7,491
Accrued taxes	9,571	73,224	18,907
Accrued salaries, wages and benefits	0	0	0
Self-insurance reserves	13,435	12,542	13,512
Other accrued liabilities	13,155	10,139	8,937
Total current liabilities	275,346	200,433	264,566
Deferred Tax Liability	81,945	81,945	125,350
Derivative Liability		0	0
Other Liabilities	10,143	10,811	11,161
Long-Term Debt:
Revolving credit loans	25,000
Term debt	595,111	596,351	602,725
Notes	491,356	491,571	491,571
Total long-term debt	1,111,467	1,087,922	1,094,296
Equity	1,274,114	1,386,951	1,157,812
Total Liabilities and Partners' Equity	2,753,015	2,768,062	2,653,185
June 2014 Notes [Member] | Eliminations [Member]
Current Assets:
Cash and cash equivalents	(689)	(1,095)	(703)	(1,025)
Receivables	(851,114)	(836,241)	(733,130)
Inventories	0	0	0
Other current assets	(1,952)	(29,601)	(1,358)
Total current assets	(853,755)	(866,937)	(735,191)
Property and equipment (net)	0	0	0
Investment In Park	(1,916,125)	(2,106,694)	(1,630,434)
Goodwill	0	0	0
Other intangibles, net	0	0	0
Deferred tax asset		(20,956)	(22,137)
Other Assets	0	0	0
Total Assets	(2,769,880)	(2,994,587)	(2,387,762)
Current Liabilities:
Current maturities of long-term debt	0		0
Accounts payable	(851,803)	(837,336)	(733,833)
Deferred revenue	0	0	0
Accrued interest	0	0	0
Accrued taxes	(1,952)	(29,601)	(1,358)
Accrued salaries, wages and benefits	0	0	0
Self-insurance reserves	0		0
Other accrued liabilities	0	0	0
Total current liabilities	(853,755)	(866,937)	(735,191)
Deferred Tax Liability	0	(20,956)	(22,137)
Derivative Liability		0	0
Other Liabilities	0	0	0
Long-Term Debt:
Revolving credit loans	0
Term debt	0	0	0
Notes	0	0	0
Total long-term debt	0	0	0
Equity	(1,916,125)	(2,106,694)	(1,630,434)
Total Liabilities and Partners' Equity	(2,769,880)	(2,994,587)	(2,387,762)
June 2014 Notes [Member] | Co-Issuer Subsidiary (Magnum) [Member] | Reportable Legal Entities [Member] | Subsidiary Issuer [Member]
Current Assets:
Cash and cash equivalents	0	0	0	0
Receivables	1,198	1,184	1,285
Inventories	0	0	0
Other current assets	3,293	28,297	374
Total current assets	4,491	29,481	1,659
Property and equipment (net)	819	835	851
Investment In Park	1,009,725	1,045,640	866,792
Goodwill	0	0	0
Other intangibles, net	0	0	0
Deferred tax asset		20,956	22,137
Other Assets	467	0	2,000
Total Assets	1,015,502	1,096,912	893,439
Current Liabilities:
Current maturities of long-term debt	328		1,310
Accounts payable	313,605	344,410	292,715
Deferred revenue	0	0	0
Accrued interest	92	18	230
Accrued taxes	0	0	12,079
Accrued salaries, wages and benefits	23,837	17,498	22,918
Self-insurance reserves	10,355	10,947	11,900
Other accrued liabilities	7,014	5,094	3,979
Total current liabilities	355,231	377,967	345,131
Deferred Tax Liability	22	0	0
Derivative Liability		3,489	7,266
Other Liabilities	839	873	1,262
Long-Term Debt:
Revolving credit loans	0
Term debt	127,075	127,437	128,533
Notes	0	0	0
Total long-term debt	127,075	127,437	128,533
Equity	532,335	587,146	411,247
Total Liabilities and Partners' Equity	1,015,502	1,096,912	893,439
June 2014 Notes [Member] | Co-Issuer Subsidiary (Cedar Canada) [Member] | Reportable Legal Entities [Member] | Subsidiary Issuer [Member]
Current Assets:
Cash and cash equivalents	38,934	85,758	49,488	65,563
Receivables	66,120	15,574	37,080
Inventories	3,821	1,891	3,688
Other current assets	2,429	3,454	2,707
Total current assets	111,304	106,677	92,963
Property and equipment (net)	174,962	181,673	176,352
Investment In Park	243,201	238,132	207,621
Goodwill	59,907	63,551	60,090
Other intangibles, net	13,362	14,177	13,409
Deferred tax asset		0	0
Other Assets	38	40	107
Total Assets	602,774	604,250	550,542
Current Liabilities:
Current maturities of long-term debt	0		0
Accounts payable	5,069	1,379	4,514
Deferred revenue	20,950	6,237	20,046
Accrued interest	1,571	2,055	1,668
Accrued taxes	3,668	0	0
Accrued salaries, wages and benefits	2,391	1,242	2,037
Self-insurance reserves	1,482	1,618	1,448
Other accrued liabilities	670	157	808
Total current liabilities	35,801	12,688	30,521
Deferred Tax Liability	11,507	13,809	13,584
Derivative Liability		0	0
Other Liabilities	0	0	0
Long-Term Debt:
Revolving credit loans	0
Term debt	0	0	0
Notes	445,790	445,156	445,062
Total long-term debt	445,790	445,156	445,062
Equity	109,676	132,597	61,375
Total Liabilities and Partners' Equity	602,774	604,250	550,542
April 2017 Notes [Member] | Reportable Legal Entities [Member] | Parent Company [Member]
Current Assets:
Cash and cash equivalents	0	0	0	0
Receivables	0	0	0
Inventories	0	0	0
Other current assets	398	164	376
Total current assets	398	164	376
Property and equipment (net)	0	0	0
Investment In Park	476,659	588,684	399,003
Goodwill	674	674	674
Other intangibles, net	0	0	0
Deferred tax asset		0	0
Other Assets	74	0	0
Total Assets	477,805	589,522	400,053
Current Liabilities:
Current maturities of long-term debt	0		0
Accounts payable	542,730	497,558	445,741
Deferred revenue	0	0	0
Accrued interest	137	27	346
Accrued taxes	1,453	352	724
Accrued salaries, wages and benefits	0	0	0
Self-insurance reserves	0	0	0
Other accrued liabilities	3,556	3,406	2,982
Total current liabilities	547,876	501,343	449,793
Deferred Tax Liability	0	0	0
Derivative Liability		5,233	10,900
Other Liabilities	0	0	0
Long-Term Debt:
Revolving credit loans	0
Term debt	0	0	0
Notes	0	0	0
Total long-term debt	0	0	0
Equity	(70,071)	82,946	(60,640)
Total Liabilities and Partners' Equity	477,805	589,522	400,053
April 2017 Notes [Member] | Reportable Legal Entities [Member] | Guarantor Subsidiaries [Member]
Current Assets:
Cash and cash equivalents	2,860	1,152	4,417	353
Receivables	813,742	831,075	723,619
Inventories	7,836	5,300	7,268
Other current assets	5,877	1,642	5,936
Total current assets	830,315	839,169	741,240
Property and equipment (net)	1,443,217	1,403,264	1,431,423
Investment In Park	186,539	234,237	157,018
Goodwill	111,217	111,218	111,218
Other intangibles, net	23,629	23,887	24,244
Deferred tax asset		0	0
Other Assets	9,069	9,068	17,408
Total Assets	2,603,986	2,620,843	2,482,551
Current Liabilities:
Current maturities of long-term debt	0		0
Accounts payable	6,557	5,038	6,871
Deferred revenue	48,951	20,587	48,762
Accrued interest	0	0	0
Accrued taxes	2,056	67,048	11,289
Accrued salaries, wages and benefits	0	0	0
Self-insurance reserves	2,087	2,386	2,227
Other accrued liabilities	4,164	4,490	2,680
Total current liabilities	63,815	99,549	71,829
Deferred Tax Liability	81,945	81,945	125,350
Derivative Liability		0	0
Other Liabilities	10,056	10,691	10,945
Long-Term Debt:
Revolving credit loans	0
Term debt	0	0	0
Notes	0	0	0
Total long-term debt	0	0	0
Equity	2,448,170	2,428,658	2,274,427
Total Liabilities and Partners' Equity	2,603,986	2,620,843	2,482,551
April 2017 Notes [Member] | Eliminations [Member]
Current Assets:
Cash and cash equivalents	(689)	(1,095)	(703)	(1,025)
Receivables	(851,114)	(836,241)	(733,130)
Inventories	0	0	0
Other current assets	(1,952)	(29,601)	(1,358)
Total current assets	(853,755)	(866,937)	(735,191)
Property and equipment (net)	0	0	0
Investment In Park	(3,381,080)	(3,499,454)	(2,977,436)
Goodwill	0	0	0
Other intangibles, net	0	0	0
Deferred tax asset		(20,956)	(22,137)
Other Assets	0	0	0
Total Assets	(4,234,835)	(4,387,347)	(3,734,764)
Current Liabilities:
Current maturities of long-term debt	0		0
Accounts payable	(851,803)	(837,336)	(733,833)
Deferred revenue	0	0	0
Accrued interest	0	0	0
Accrued taxes	(1,952)	(29,601)	(1,358)
Accrued salaries, wages and benefits	0	0	0
Self-insurance reserves	0	0	0
Other accrued liabilities	0	0	0
Total current liabilities	(853,755)	(866,937)	(735,191)
Deferred Tax Liability	0	(20,956)	(22,137)
Derivative Liability		0	0
Other Liabilities	0	0	0
Long-Term Debt:
Revolving credit loans	0
Term debt	0	0	0
Notes	0	0	0
Total long-term debt	0	0	0
Equity	(3,381,080)	(3,499,454)	(2,977,436)
Total Liabilities and Partners' Equity	(4,234,835)	(4,387,347)	(3,734,764)
April 2017 Notes [Member] | Co-Issuer Subsidiary (Magnum) [Member] | Reportable Legal Entities [Member] | Subsidiary Issuer [Member]
Current Assets:
Cash and cash equivalents	0	0	0	0
Receivables	1,198	1,184	1,285
Inventories	0	0	0
Other current assets	3,293	28,297	374
Total current assets	4,491	29,481	1,659
Property and equipment (net)	819	835	851
Investment In Park	1,009,725	1,045,640	866,792
Goodwill	0	0	0
Other intangibles, net	0	0	0
Deferred tax asset		20,956	22,137
Other Assets	467	0	2,000
Total Assets	1,015,502	1,096,912	893,439
Current Liabilities:
Current maturities of long-term debt	328		1,310
Accounts payable	313,605	344,410	292,715
Deferred revenue	0	0	0
Accrued interest	92	18	230
Accrued taxes	0	0	12,079
Accrued salaries, wages and benefits	23,837	17,498	22,918
Self-insurance reserves	10,355	10,947	11,900
Other accrued liabilities	7,014	5,094	3,979
Total current liabilities	355,231	377,967	345,131
Deferred Tax Liability	22	0	0
Derivative Liability		3,489	7,266
Other Liabilities	839	873	1,262
Long-Term Debt:
Revolving credit loans	0
Term debt	127,075	127,437	128,533
Notes	0	0	0
Total long-term debt	127,075	127,437	128,533
Equity	532,335	587,146	411,247
Total Liabilities and Partners' Equity	1,015,502	1,096,912	893,439
April 2017 Notes [Member] | Co-Issuer Subsidiary (Cedar Canada) [Member] | Reportable Legal Entities [Member] | Subsidiary Issuer [Member]
Current Assets:
Cash and cash equivalents	38,934	85,758	49,488	65,563
Receivables	66,120	15,574	37,080
Inventories	3,821	1,891	3,688
Other current assets	2,429	3,454	2,707
Total current assets	111,304	106,677	92,963
Property and equipment (net)	174,962	181,673	176,352
Investment In Park	243,201	238,132	207,621
Goodwill	59,907	63,551	60,090
Other intangibles, net	13,362	14,177	13,409
Deferred tax asset		0	0
Other Assets	38	40	107
Total Assets	602,774	604,250	550,542
Current Liabilities:
Current maturities of long-term debt	0		0
Accounts payable	5,069	1,379	4,514
Deferred revenue	20,950	6,237	20,046
Accrued interest	1,571	2,055	1,668
Accrued taxes	3,668	0	0
Accrued salaries, wages and benefits	2,391	1,242	2,037
Self-insurance reserves	1,482	1,618	1,448
Other accrued liabilities	670	157	808
Total current liabilities	35,801	12,688	30,521
Deferred Tax Liability	11,507	13,809	13,584
Derivative Liability		0	0
Other Liabilities	0	0	0
Long-Term Debt:
Revolving credit loans	0
Term debt	0	0	0
Notes	445,790	445,156	445,062
Total long-term debt	445,790	445,156	445,062
Equity	109,676	132,597	61,375
Total Liabilities and Partners' Equity	602,774	604,250	550,542
April 2017 Notes [Member] | Co-Issuer Subsidiary (Millennium) [Member] | Reportable Legal Entities [Member] | Subsidiary Issuer [Member]
Current Assets:
Cash and cash equivalents	19,014	80,430	47,881	$ 57,825
Receivables	55,433	26,130	54,523
Inventories	35,343	22,528	33,329
Other current assets	30,599	9,341	25,529
Total current assets	140,389	138,429	161,262
Property and equipment (net)	0	0	0
Investment In Park	1,464,956	1,392,761	1,347,002
Goodwill	8,388	8,387	8,388
Other intangibles, net	0	0	0
Deferred tax asset		0	0
Other Assets	251	402	984
Total Assets	1,613,984	1,539,979	1,517,636
Current Liabilities:
Current maturities of long-term debt	1,547		6,190
Accounts payable	33,393	13,572	29,366
Deferred revenue	141,272	59,307	124,530
Accrued interest	7,465	6,024	7,491
Accrued taxes	7,515	6,176	7,618
Accrued salaries, wages and benefits	0	0	0
Self-insurance reserves	11,348	10,156	11,285
Other accrued liabilities	8,991	5,649	6,257
Total current liabilities	211,531	100,884	192,737
Deferred Tax Liability	0	0	0
Derivative Liability		0	0
Other Liabilities	87	120	216
Long-Term Debt:
Revolving credit loans	25,000
Term debt	595,111	596,351	602,725
Notes	491,356	491,571	491,571
Total long-term debt	1,111,467	1,087,922	1,094,296
Equity	290,899	351,053	230,387
Total Liabilities and Partners' Equity	$ 1,613,984	$ 1,539,979	$ 1,517,636

Consolidating Financial Infor45

Consolidating Financial Information of Guarantors and Issuers Income Statement (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 24, 2018	Jun. 25, 2017	Jun. 24, 2018	Jun. 25, 2017	Dec. 31, 2017
Condensed Financial Statements, Captions [Line Items]
Net revenues	$ 380,316	$ 392,798	$ 435,043	$ 441,116
Costs and expenses:
Cost of food, merchandise, and games revenues	35,018	34,249	41,021	39,729
Operating expenses	167,417	160,380	256,245	244,669
Selling, general and administrative	54,041	51,860	82,723	79,479
Depreciation and amortization	52,219	50,812	57,740	56,177
Loss on impairment / retirement of fixed assets, net	3,372	184	4,712	1,710
Total costs and expenses	312,067	297,485	442,441	421,764
Operating income (loss)	68,249	95,313	(7,398)	19,352
Interest expense (income), net	21,282	21,904	40,818	40,786
Net effect of swaps	(906)	4,368	(4,534)	4,669
Loss on early debt extinguishment	0	23,115	1,073	23,115	$ 23,100
Loss (gain) on foreign currency	14,984	(3,183)	25,078	(5,854)
Other (income) expense	(84)	0	(207)	0
(Income) loss from investment in affiliates	0	0	0	0
Income (loss) before taxes	32,973	49,109	(69,626)	(43,364)
Provision for taxes	13,730	17,741	(5,469)	(9,978)
Net income (loss)	19,243	31,368	(64,157)	(33,386)
Other comprehensive income, (net of tax):
Foreign currency translation adjustment	6,662	(1,282)	11,266	(1,942)
Unrealized gain on cash flow hedging derivatives	2,116	1,993	4,134	3,987
Other comprehensive income, (net of tax)	8,778	711	15,400	2,045
Total comprehensive income (loss)	28,021	32,079	(48,757)	(31,341)
June 2014 Notes [Member]
Condensed Financial Statements, Captions [Line Items]
Net revenues	380,316	392,798	435,043	441,116
Costs and expenses:
Cost of food, merchandise, and games revenues	35,018	34,249	41,021	39,729
Operating expenses	167,417	160,380	256,245	244,669
Selling, general and administrative	54,041	51,860	82,723	79,479
Depreciation and amortization	52,219	50,812	57,740	56,177
Loss on impairment / retirement of fixed assets, net	3,372	184	4,712	1,710
Total costs and expenses	312,067	297,485	442,441	421,764
Operating income (loss)	68,249	95,313	(7,398)	19,352
Interest expense (income), net	21,282	21,904	40,818	40,786
Net effect of swaps	(906)	4,368	(4,534)	4,669
Loss on early debt extinguishment		23,115	1,073	23,115
Loss (gain) on foreign currency	14,984	(3,183)	25,078	(5,854)
Other (income) expense	(84)	0	(207)	0
(Income) loss from investment in affiliates	0	0	0	0
Income (loss) before taxes	32,973	49,109	(69,626)	(43,364)
Provision for taxes	13,730	17,741	(5,469)	(9,978)
Net income (loss)	19,243	31,368	(64,157)	(33,386)
Other comprehensive income, (net of tax):
Foreign currency translation adjustment	6,662	(1,282)	11,266	(1,942)
Unrealized gain on cash flow hedging derivatives	2,116	1,993	4,134	3,987
Other comprehensive income, (net of tax)	8,778	711	15,400	2,045
Total comprehensive income (loss)	28,021	32,079	(48,757)	(31,341)
June 2014 Notes [Member] | Reportable Legal Entities [Member] | Cedar Fair L.P. (Parent) [Member]
Condensed Financial Statements, Captions [Line Items]
Net revenues	23,937	28,811	13,170	22,673
Costs and expenses:
Cost of food, merchandise, and games revenues	0	0	0	0
Operating expenses	0	0	0	0
Selling, general and administrative	926	1,033	1,685	1,927
Depreciation and amortization	0	0	0	0
Loss on impairment / retirement of fixed assets, net	0	0	0	0
Total costs and expenses	926	1,033	1,685	1,927
Operating income (loss)	23,011	27,778	11,485	20,746
Interest expense (income), net	5,736	5,259	10,640	13,428
Net effect of swaps	(324)	2,590	(2,531)	2,740
Loss on early debt extinguishment		11,773	0	11,773
Loss (gain) on foreign currency	0	0	0	0
Other (income) expense	64	63	123	125
(Income) loss from investment in affiliates	(4,198)	(24,802)	64,330	23,864
Income (loss) before taxes	21,733	32,895	(61,077)	(31,184)
Provision for taxes	2,490	1,527	3,080	2,202
Net income (loss)	19,243	31,368	(64,157)	(33,386)
Other comprehensive income, (net of tax):
Foreign currency translation adjustment	6,662	(1,282)	11,266	(1,942)
Unrealized gain on cash flow hedging derivatives	2,116	1,993	4,134	3,987
Other comprehensive income, (net of tax)	8,778	711	15,400	2,045
Total comprehensive income (loss)	28,021	32,079	(48,757)	(31,341)
June 2014 Notes [Member] | Reportable Legal Entities [Member] | Guarantor Subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Net revenues	360,832	377,266	410,619	422,562
Costs and expenses:
Cost of food, merchandise, and games revenues	31,834	31,415	37,837	36,895
Operating expenses	185,755	193,474	211,614	222,769
Selling, general and administrative	33,921	32,409	46,714	43,893
Depreciation and amortization	46,271	45,792	51,784	51,147
Loss on impairment / retirement of fixed assets, net	3,345	174	4,645	1,255
Total costs and expenses	301,126	303,264	352,594	355,959
Operating income (loss)	59,706	74,002	58,025	66,603
Interest expense (income), net	4,886	6,105	9,568	5,605
Net effect of swaps	0	0	0	0
Loss on early debt extinguishment		2,956	886	2,956
Loss (gain) on foreign currency	0	0	0	0
Other (income) expense	21,671	13,800	30,439	28,345
(Income) loss from investment in affiliates	13,602	(11,367)	34,187	(270)
Income (loss) before taxes	19,547	62,508	(17,055)	29,967
Provision for taxes	8,037	19,127	4,161	11,528
Net income (loss)	11,510	43,381	(21,216)	18,439
Other comprehensive income, (net of tax):
Foreign currency translation adjustment	0	0	0	0
Unrealized gain on cash flow hedging derivatives	0	0	0	0
Other comprehensive income, (net of tax)	0	0	0	0
Total comprehensive income (loss)	11,510	43,381	(21,216)	18,439
June 2014 Notes [Member] | Eliminations [Member]
Condensed Financial Statements, Captions [Line Items]
Net revenues	(125,628)	(134,705)	(111,046)	(125,607)
Costs and expenses:
Cost of food, merchandise, and games revenues	0	0	0	0
Operating expenses	(125,628)	(134,705)	(111,046)	(125,607)
Selling, general and administrative	0	0	0	0
Depreciation and amortization	0	0	0	0
Loss on impairment / retirement of fixed assets, net	0	0	0	0
Total costs and expenses	(125,628)	(134,705)	(111,046)	(125,607)
Operating income (loss)	0	0	0	0
Interest expense (income), net	0	0	0	0
Net effect of swaps	0	0	0	0
Loss on early debt extinguishment		0	0	0
Loss (gain) on foreign currency	0	0	0	0
Other (income) expense	0	0	0	0
(Income) loss from investment in affiliates	2,109	79,555	(119,732)	(5,156)
Income (loss) before taxes	(2,109)	(79,555)	119,732	5,156
Provision for taxes	0	0	0	0
Net income (loss)	(2,109)	(79,555)	119,732	5,156
Other comprehensive income, (net of tax):
Foreign currency translation adjustment	(6,662)	1,282	(11,266)	1,942
Unrealized gain on cash flow hedging derivatives	(727)	(606)	(1,357)	(1,211)
Other comprehensive income, (net of tax)	(7,389)	676	(12,623)	731
Total comprehensive income (loss)	(9,498)	(78,879)	107,109	5,887
April 2017 Notes [Member] | Reportable Legal Entities [Member] | Cedar Fair L.P. (Parent) [Member]
Condensed Financial Statements, Captions [Line Items]
Net revenues	23,937	28,811	13,170	22,673
Costs and expenses:
Cost of food, merchandise, and games revenues	0	0	0	0
Operating expenses	0	0	0	0
Selling, general and administrative	926	1,033	1,685	1,927
Depreciation and amortization	0	0	0	0
Loss on impairment / retirement of fixed assets, net	0	0	0	0
Total costs and expenses	926	1,033	1,685	1,927
Operating income (loss)	23,011	27,778	11,485	20,746
Interest expense (income), net	5,736	5,259	10,640	13,428
Net effect of swaps	(324)	2,590	(2,531)	2,740
Loss on early debt extinguishment		11,773	0	11,773
Loss (gain) on foreign currency	0	0	0	0
Other (income) expense	64	63	123	125
(Income) loss from investment in affiliates	(4,198)	(24,802)	64,330	23,864
Income (loss) before taxes	21,733	32,895	(61,077)	(31,184)
Provision for taxes	2,490	1,527	3,080	2,202
Net income (loss)	19,243	31,368	(64,157)	(33,386)
Other comprehensive income, (net of tax):
Foreign currency translation adjustment	6,662	(1,282)	11,266	(1,942)
Unrealized gain on cash flow hedging derivatives	2,116	1,993	4,134	3,987
Other comprehensive income, (net of tax)	8,778	711	15,400	2,045
Total comprehensive income (loss)	28,021	32,079	(48,757)	(31,341)
April 2017 Notes [Member] | Reportable Legal Entities [Member] | Guarantor Subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Net revenues	118,781	129,395	120,487	133,177
Costs and expenses:
Cost of food, merchandise, and games revenues	6,239	6,492	6,343	6,659
Operating expenses	10,972	11,784	19,861	20,225
Selling, general and administrative	6,570	6,225	7,720	6,816
Depreciation and amortization	46,271	45,792	51,784	51,147
Loss on impairment / retirement of fixed assets, net	2,550	(103)	3,199	482
Total costs and expenses	72,602	70,190	88,907	85,329
Operating income (loss)	46,179	59,205	31,580	47,848
Interest expense (income), net	(8,160)	(5,053)	(15,031)	(8,975)
Net effect of swaps	0	0	0	0
Loss on early debt extinguishment		0	0	0
Loss (gain) on foreign currency	0	0	0	0
Other (income) expense	21,671	13,800	30,439	28,345
(Income) loss from investment in affiliates	13,602	(11,367)	34,187	(270)
Income (loss) before taxes	19,066	61,825	(18,015)	28,748
Provision for taxes	7,556	18,444	3,201	10,309
Net income (loss)	11,510	43,381	(21,216)	18,439
Other comprehensive income, (net of tax):
Foreign currency translation adjustment	0	0	0	0
Unrealized gain on cash flow hedging derivatives	0	0	0	0
Other comprehensive income, (net of tax)	0	0	0	0
Total comprehensive income (loss)	11,510	43,381	(21,216)	18,439
April 2017 Notes [Member] | Eliminations [Member]
Condensed Financial Statements, Captions [Line Items]
Net revenues	(162,710)	(171,063)	(153,778)	(167,429)
Costs and expenses:
Cost of food, merchandise, and games revenues	0	0	0	0
Operating expenses	(162,710)	(171,063)	(153,778)	(167,429)
Selling, general and administrative	0	0	0	0
Depreciation and amortization	0	0	0	0
Loss on impairment / retirement of fixed assets, net	0	0	0	0
Total costs and expenses	(162,710)	(171,063)	(153,778)	(167,429)
Operating income (loss)	0	0	0	0
Interest expense (income), net	0	0	0	0
Net effect of swaps	0	0	0	0
Loss on early debt extinguishment		0	0	0
Loss (gain) on foreign currency	0	0	0	0
Other (income) expense	0	0	0	0
(Income) loss from investment in affiliates	2,109	79,555	(119,732)	(5,156)
Income (loss) before taxes	(2,109)	(79,555)	119,732	5,156
Provision for taxes	0	0	0	0
Net income (loss)	(2,109)	(79,555)	119,732	5,156
Other comprehensive income, (net of tax):
Foreign currency translation adjustment	(6,662)	1,282	(11,266)	1,942
Unrealized gain on cash flow hedging derivatives	(727)	(606)	(1,357)	(1,211)
Other comprehensive income, (net of tax)	(7,389)	676	(12,623)	731
Total comprehensive income (loss)	(9,498)	(78,879)	107,109	5,887
Co-Issuer Subsidiary (Magnum) [Member] | June 2014 Notes [Member] | Reportable Legal Entities [Member] | Subsidiary Issuer [Member]
Condensed Financial Statements, Captions [Line Items]
Net revenues	91,527	93,601	92,381	93,310
Costs and expenses:
Cost of food, merchandise, and games revenues	0	0	0	0
Operating expenses	93,036	88,841	135,707	129,433
Selling, general and administrative	15,638	15,111	30,088	29,606
Depreciation and amortization	8	9	16	17
Loss on impairment / retirement of fixed assets, net	0	0	0	0
Total costs and expenses	108,682	103,961	165,811	159,056
Operating income (loss)	(17,155)	(10,360)	(73,430)	(65,746)
Interest expense (income), net	4,592	4,280	8,959	9,588
Net effect of swaps	(582)	1,778	(2,003)	1,929
Loss on early debt extinguishment		8,188	187	8,188
Loss (gain) on foreign currency	62	0	21	0
Other (income) expense	(22,751)	(14,683)	(32,555)	(29,947)
(Income) loss from investment in affiliates	(2,531)	(31,496)	26,284	(10,892)
Income (loss) before taxes	4,055	21,573	(74,323)	(44,612)
Provision for taxes	(143)	(3,230)	(9,994)	(20,749)
Net income (loss)	4,198	24,803	(64,329)	(23,863)
Other comprehensive income, (net of tax):
Foreign currency translation adjustment	0	0	0	0
Unrealized gain on cash flow hedging derivatives	727	606	1,357	1,211
Other comprehensive income, (net of tax)	727	606	1,357	1,211
Total comprehensive income (loss)	4,925	25,409	(62,972)	(22,652)
Co-Issuer Subsidiary (Magnum) [Member] | April 2017 Notes [Member] | Reportable Legal Entities [Member] | Subsidiary Issuer [Member]
Condensed Financial Statements, Captions [Line Items]
Net revenues	91,527	93,601	92,381	93,310
Costs and expenses:
Cost of food, merchandise, and games revenues	0	0	0	0
Operating expenses	93,036	88,841	135,707	129,433
Selling, general and administrative	15,638	15,111	30,088	29,606
Depreciation and amortization	8	9	16	17
Loss on impairment / retirement of fixed assets, net	0	0	0	0
Total costs and expenses	108,682	103,961	165,811	159,056
Operating income (loss)	(17,155)	(10,360)	(73,430)	(65,746)
Interest expense (income), net	4,592	4,280	8,959	9,588
Net effect of swaps	(582)	1,778	(2,003)	1,929
Loss on early debt extinguishment		8,188	187	8,188
Loss (gain) on foreign currency	62	0	21	0
Other (income) expense	(22,751)	(14,683)	(32,555)	(29,947)
(Income) loss from investment in affiliates	(2,531)	(31,496)	26,284	(10,892)
Income (loss) before taxes	4,055	21,573	(74,323)	(44,612)
Provision for taxes	(143)	(3,230)	(9,994)	(20,749)
Net income (loss)	4,198	24,803	(64,329)	(23,863)
Other comprehensive income, (net of tax):
Foreign currency translation adjustment	0	0	0	0
Unrealized gain on cash flow hedging derivatives	727	606	1,357	1,211
Other comprehensive income, (net of tax)	727	606	1,357	1,211
Total comprehensive income (loss)	4,925	25,409	(62,972)	(22,652)
Co-Issuer Subsidiary (Cedar Canada) [Member] | June 2014 Notes [Member] | Reportable Legal Entities [Member] | Subsidiary Issuer [Member]
Condensed Financial Statements, Captions [Line Items]
Net revenues	29,648	27,825	29,919	28,178
Costs and expenses:
Cost of food, merchandise, and games revenues	3,184	2,834	3,184	2,834
Operating expenses	14,254	12,770	19,970	18,074
Selling, general and administrative	3,556	3,307	4,236	4,053
Depreciation and amortization	5,940	5,011	5,940	5,013
Loss on impairment / retirement of fixed assets, net	27	10	67	455
Total costs and expenses	26,961	23,932	33,397	30,429
Operating income (loss)	2,687	3,893	(3,478)	(2,251)
Interest expense (income), net	6,068	6,260	11,651	12,165
Net effect of swaps	0	0	0	0
Loss on early debt extinguishment		198	0	198
Loss (gain) on foreign currency	14,922	(3,183)	25,057	(5,854)
Other (income) expense	932	820	1,786	1,477
(Income) loss from investment in affiliates	(8,982)	(11,890)	(5,069)	(7,546)
Income (loss) before taxes	(10,253)	11,688	(36,903)	(2,691)
Provision for taxes	3,346	317	(2,716)	(2,959)
Net income (loss)	(13,599)	11,371	(34,187)	268
Other comprehensive income, (net of tax):
Foreign currency translation adjustment	6,662	(1,282)	11,266	(1,942)
Unrealized gain on cash flow hedging derivatives	0	0	0	0
Other comprehensive income, (net of tax)	6,662	(1,282)	11,266	(1,942)
Total comprehensive income (loss)	(6,937)	10,089	(22,921)	(1,674)
Co-Issuer Subsidiary (Cedar Canada) [Member] | April 2017 Notes [Member] | Reportable Legal Entities [Member] | Subsidiary Issuer [Member]
Condensed Financial Statements, Captions [Line Items]
Net revenues	29,648	27,825	29,919	28,178
Costs and expenses:
Cost of food, merchandise, and games revenues	3,184	2,834	3,184	2,834
Operating expenses	14,254	12,770	19,970	18,074
Selling, general and administrative	3,556	3,307	4,236	4,053
Depreciation and amortization	5,940	5,011	5,940	5,013
Loss on impairment / retirement of fixed assets, net	27	10	67	455
Total costs and expenses	26,961	23,932	33,397	30,429
Operating income (loss)	2,687	3,893	(3,478)	(2,251)
Interest expense (income), net	6,068	6,260	11,651	12,165
Net effect of swaps	0	0	0	0
Loss on early debt extinguishment		198	0	198
Loss (gain) on foreign currency	14,922	(3,183)	25,057	(5,854)
Other (income) expense	932	820	1,786	1,477
(Income) loss from investment in affiliates	(8,982)	(11,890)	(5,069)	(7,546)
Income (loss) before taxes	(10,253)	11,688	(36,903)	(2,691)
Provision for taxes	3,346	317	(2,716)	(2,959)
Net income (loss)	(13,599)	11,371	(34,187)	268
Other comprehensive income, (net of tax):
Foreign currency translation adjustment	6,662	(1,282)	11,266	(1,942)
Unrealized gain on cash flow hedging derivatives	0	0	0	0
Other comprehensive income, (net of tax)	6,662	(1,282)	11,266	(1,942)
Total comprehensive income (loss)	(6,937)	10,089	(22,921)	(1,674)
Co-Issuer Subsidiary (Millennium) [Member] | April 2017 Notes [Member] | Reportable Legal Entities [Member] | Subsidiary Issuer [Member]
Condensed Financial Statements, Captions [Line Items]
Net revenues	279,133	284,229	332,864	331,207
Costs and expenses:
Cost of food, merchandise, and games revenues	25,595	24,923	31,494	30,236
Operating expenses	211,865	218,048	234,485	244,366
Selling, general and administrative	27,351	26,184	38,994	37,077
Depreciation and amortization	0	0	0	0
Loss on impairment / retirement of fixed assets, net	795	277	1,446	773
Total costs and expenses	265,606	269,432	306,419	312,452
Operating income (loss)	13,527	14,797	26,445	18,755
Interest expense (income), net	13,046	11,158	24,599	14,580
Net effect of swaps	0	0	0	0
Loss on early debt extinguishment		2,956	886	2,956
Loss (gain) on foreign currency	0	0	0	0
Other (income) expense	0	0	0	0
(Income) loss from investment in affiliates	0	0	0	0
Income (loss) before taxes	481	683	960	1,219
Provision for taxes	481	683	960	1,219
Net income (loss)	0	0	0	0
Other comprehensive income, (net of tax):
Foreign currency translation adjustment	0	0	0	0
Unrealized gain on cash flow hedging derivatives	0	0	0	0
Other comprehensive income, (net of tax)	0	0	0	0
Total comprehensive income (loss)	$ 0	$ 0	$ 0	$ 0

Consolidating Financial Infor46

Consolidating Financial Information of Guarantors and Issuers Cash Flows (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 24, 2018	Jun. 25, 2017
Condensed Financial Statements, Captions [Line Items]
NET CASH (FOR) FROM OPERATING ACTIVITIES	$ 85,765	$ 87,669
CASH FLOWS FOR INVESTING ACTIVITIES
Proceeds from (payments to) intercompany receivables for investing activities	0	0
Proceeds from returns on investments		0
Capital expenditures	(100,637)	(123,694)
Net cash for investing activities	(100,637)	(123,694)
CASH FLOWS FROM (FOR) FINANCING ACTIVITIES
Intercompany receivables (payments) receipts	0	0
Payments for returns of capital		0
Net borrowings on revolving credit loans	25,000	0
Term debt borrowings	0	750,000
Note borrowings	0	500,000
Term debt payments	0	(602,850)
Note payments, including amounts paid for early termination	0	(515,458)
Distributions paid to partners	(100,558)	(96,330)
Payment of debt issuance costs and original issue discount	(2,512)	(18,381)
Exercise of limited partnership unit options	125	0
Tax effect of units involved in treasury unit transactions	(3,045)	(1,377)
Payments related to tax withholding for equity compensation	(6,930)	(2,053)
Net cash from (for) financing activities	(87,920)	13,551
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	(3,334)	841
CASH AND CASH EQUIVALENTS
Net increase (decrease) for the year	(106,126)	(21,633)
Balance, beginning of period	166,245	122,716
Balance, end of period	60,119	101,083
April 2017 Notes [Member] | Reportable Legal Entities [Member] | Parent Company [Member]
Condensed Financial Statements, Captions [Line Items]
NET CASH (FOR) FROM OPERATING ACTIVITIES	56,049	45,988
CASH FLOWS FOR INVESTING ACTIVITIES
Proceeds from (payments to) intercompany receivables for investing activities	0	0
Proceeds from returns on investments		338,000
Capital expenditures	0	0
Net cash for investing activities	0	338,000
CASH FLOWS FROM (FOR) FINANCING ACTIVITIES
Intercompany receivables (payments) receipts	45,171	17,329
Payments for returns of capital		0
Net borrowings on revolving credit loans	0
Term debt borrowings		0
Note borrowings		0
Term debt payments		0
Note payments, including amounts paid for early termination		(304,014)
Distributions paid to partners	(101,220)	(97,303)
Payment of debt issuance costs and original issue discount	0	0
Exercise of limited partnership unit options	0	0
Tax effect of units involved in treasury unit transactions	0	0
Payments related to tax withholding for equity compensation	0	0
Net cash from (for) financing activities	(56,049)	(383,988)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	0	0
CASH AND CASH EQUIVALENTS
Net increase (decrease) for the year	0	0
Balance, beginning of period	0	0
Balance, end of period	0	0
April 2017 Notes [Member] | Reportable Legal Entities [Member] | Guarantor Subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
NET CASH (FOR) FROM OPERATING ACTIVITIES	(7,672)	31,196
CASH FLOWS FOR INVESTING ACTIVITIES
Proceeds from (payments to) intercompany receivables for investing activities	31,123	(157,407)
Proceeds from returns on investments		146,500
Capital expenditures	(21,743)	(16,225)
Net cash for investing activities	9,380	(27,132)
CASH FLOWS FROM (FOR) FINANCING ACTIVITIES
Intercompany receivables (payments) receipts	0	0
Payments for returns of capital		0
Net borrowings on revolving credit loans	0
Term debt borrowings		0
Note borrowings		0
Term debt payments		0
Note payments, including amounts paid for early termination		0
Distributions paid to partners	0	0
Payment of debt issuance costs and original issue discount	0	0
Exercise of limited partnership unit options	0	0
Tax effect of units involved in treasury unit transactions	0	0
Payments related to tax withholding for equity compensation	0	0
Net cash from (for) financing activities	0	0
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	0	0
CASH AND CASH EQUIVALENTS
Net increase (decrease) for the year	1,708	4,064
Balance, beginning of period	1,152	353
Balance, end of period	2,860	4,417
April 2017 Notes [Member] | Eliminations [Member]
Condensed Financial Statements, Captions [Line Items]
NET CASH (FOR) FROM OPERATING ACTIVITIES	(256)	(651)
CASH FLOWS FOR INVESTING ACTIVITIES
Proceeds from (payments to) intercompany receivables for investing activities	6,769	157,407
Proceeds from returns on investments		(500,000)
Capital expenditures	0	0
Net cash for investing activities	6,769	(342,593)
CASH FLOWS FROM (FOR) FINANCING ACTIVITIES
Intercompany receivables (payments) receipts	(6,769)	(157,407)
Payments for returns of capital		500,000
Net borrowings on revolving credit loans	0
Term debt borrowings		0
Note borrowings		0
Term debt payments		0
Note payments, including amounts paid for early termination		0
Distributions paid to partners	662	973
Payment of debt issuance costs and original issue discount	0	0
Exercise of limited partnership unit options	0	0
Tax effect of units involved in treasury unit transactions	0	0
Payments related to tax withholding for equity compensation	0	0
Net cash from (for) financing activities	(6,107)	343,566
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	0	0
CASH AND CASH EQUIVALENTS
Net increase (decrease) for the year	406	322
Balance, beginning of period	(1,095)	(1,025)
Balance, end of period	(689)	(703)
June 2014 Notes [Member]
Condensed Financial Statements, Captions [Line Items]
NET CASH (FOR) FROM OPERATING ACTIVITIES	85,765	87,669
CASH FLOWS FOR INVESTING ACTIVITIES
Proceeds from (payments to) intercompany receivables for investing activities	0	0
Proceeds from returns on investments		0
Capital expenditures	(100,637)	(123,694)
Net cash for investing activities	(100,637)	(123,694)
CASH FLOWS FROM (FOR) FINANCING ACTIVITIES
Intercompany receivables (payments) receipts	0	0
Payments for returns of capital		0
Net borrowings on revolving credit loans	25,000
Term debt borrowings		750,000
Note borrowings		500,000
Term debt payments		(602,850)
Note payments, including amounts paid for early termination		(515,458)
Distributions paid to partners	(100,558)	(96,330)
Payment of debt issuance costs and original issue discount	(2,512)	(18,381)
Exercise of limited partnership unit options	125
Tax effect of units involved in treasury unit transactions	(3,045)	(1,377)
Payments related to tax withholding for equity compensation	(6,930)	(2,053)
Net cash from (for) financing activities	(87,920)	13,551
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	(3,334)	841
CASH AND CASH EQUIVALENTS
Net increase (decrease) for the year	(106,126)	(21,633)
Balance, beginning of period	166,245	122,716
Balance, end of period	60,119	101,083
June 2014 Notes [Member] | Reportable Legal Entities [Member] | Parent Company [Member]
Condensed Financial Statements, Captions [Line Items]
NET CASH (FOR) FROM OPERATING ACTIVITIES	56,049	45,988
CASH FLOWS FOR INVESTING ACTIVITIES
Proceeds from (payments to) intercompany receivables for investing activities	0	0
Proceeds from returns on investments		338,000
Capital expenditures	0	0
Net cash for investing activities	0	338,000
CASH FLOWS FROM (FOR) FINANCING ACTIVITIES
Intercompany receivables (payments) receipts	45,171	17,329
Payments for returns of capital		0
Net borrowings on revolving credit loans	0
Term debt borrowings		0
Note borrowings		0
Term debt payments		0
Note payments, including amounts paid for early termination		(304,014)
Distributions paid to partners	(101,220)	(97,303)
Payment of debt issuance costs and original issue discount	0	0
Exercise of limited partnership unit options	0
Tax effect of units involved in treasury unit transactions	0	0
Payments related to tax withholding for equity compensation	0	0
Net cash from (for) financing activities	(56,049)	(383,988)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	0	0
CASH AND CASH EQUIVALENTS
Net increase (decrease) for the year	0	0
Balance, beginning of period	0	0
Balance, end of period	0	0
June 2014 Notes [Member] | Reportable Legal Entities [Member] | Guarantor Subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
NET CASH (FOR) FROM OPERATING ACTIVITIES	(21,498)	(12,262)
CASH FLOWS FOR INVESTING ACTIVITIES
Proceeds from (payments to) intercompany receivables for investing activities	31,123	(157,407)
Proceeds from returns on investments		146,500
Capital expenditures	(92,142)	(119,778)
Net cash for investing activities	(61,019)	(130,685)
CASH FLOWS FROM (FOR) FINANCING ACTIVITIES
Intercompany receivables (payments) receipts	0	0
Payments for returns of capital		(500,000)
Net borrowings on revolving credit loans	25,000
Term debt borrowings		619,000
Note borrowings		500,000
Term debt payments		(464,752)
Note payments, including amounts paid for early termination		0
Distributions paid to partners	0	0
Payment of debt issuance costs and original issue discount	(2,191)	(17,181)
Exercise of limited partnership unit options	0
Tax effect of units involved in treasury unit transactions	0	0
Payments related to tax withholding for equity compensation	0	0
Net cash from (for) financing activities	22,809	137,067
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	0	0
CASH AND CASH EQUIVALENTS
Net increase (decrease) for the year	(59,708)	(5,880)
Balance, beginning of period	81,582	58,178
Balance, end of period	21,874	52,298
June 2014 Notes [Member] | Eliminations [Member]
Condensed Financial Statements, Captions [Line Items]
NET CASH (FOR) FROM OPERATING ACTIVITIES	(256)	(651)
CASH FLOWS FOR INVESTING ACTIVITIES
Proceeds from (payments to) intercompany receivables for investing activities	6,769	157,407
Proceeds from returns on investments		(500,000)
Capital expenditures	0	0
Net cash for investing activities	6,769	(342,593)
CASH FLOWS FROM (FOR) FINANCING ACTIVITIES
Intercompany receivables (payments) receipts	(6,769)	(157,407)
Payments for returns of capital		500,000
Net borrowings on revolving credit loans	0
Term debt borrowings		0
Note borrowings		0
Term debt payments		0
Note payments, including amounts paid for early termination		0
Distributions paid to partners	662	973
Payment of debt issuance costs and original issue discount	0	0
Exercise of limited partnership unit options	0
Tax effect of units involved in treasury unit transactions	0	0
Payments related to tax withholding for equity compensation	0	0
Net cash from (for) financing activities	(6,107)	343,566
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	0	0
CASH AND CASH EQUIVALENTS
Net increase (decrease) for the year	406	322
Balance, beginning of period	(1,095)	(1,025)
Balance, end of period	(689)	(703)
Co-Issuer Subsidiary (Magnum) [Member] | April 2017 Notes [Member] | Reportable Legal Entities [Member] | Subsidiary Issuer [Member]
Condensed Financial Statements, Captions [Line Items]
NET CASH (FOR) FROM OPERATING ACTIVITIES	48,573	53,765
CASH FLOWS FOR INVESTING ACTIVITIES
Proceeds from (payments to) intercompany receivables for investing activities	0	0
Proceeds from returns on investments		15,500
Capital expenditures	0	(25)
Net cash for investing activities	0	15,475
CASH FLOWS FROM (FOR) FINANCING ACTIVITIES
Intercompany receivables (payments) receipts	(38,402)	140,078
Payments for returns of capital		0
Net borrowings on revolving credit loans	0
Term debt borrowings		131,000
Note borrowings		0
Term debt payments		(124,244)
Note payments, including amounts paid for early termination		(211,444)
Distributions paid to partners	0	0
Payment of debt issuance costs and original issue discount	(321)	(1,200)
Exercise of limited partnership unit options	125	0
Tax effect of units involved in treasury unit transactions	(3,045)	(1,377)
Payments related to tax withholding for equity compensation	(6,930)	(2,053)
Net cash from (for) financing activities	(48,573)	(69,240)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	0	0
CASH AND CASH EQUIVALENTS
Net increase (decrease) for the year	0	0
Balance, beginning of period	0	0
Balance, end of period	0	0
Co-Issuer Subsidiary (Magnum) [Member] | June 2014 Notes [Member] | Reportable Legal Entities [Member] | Subsidiary Issuer [Member]
Condensed Financial Statements, Captions [Line Items]
NET CASH (FOR) FROM OPERATING ACTIVITIES	48,573	53,765
CASH FLOWS FOR INVESTING ACTIVITIES
Proceeds from (payments to) intercompany receivables for investing activities	0	0
Proceeds from returns on investments		15,500
Capital expenditures	0	(25)
Net cash for investing activities	0	15,475
CASH FLOWS FROM (FOR) FINANCING ACTIVITIES
Intercompany receivables (payments) receipts	(38,402)	140,078
Payments for returns of capital		0
Net borrowings on revolving credit loans	0
Term debt borrowings		131,000
Note borrowings		0
Term debt payments		(124,244)
Note payments, including amounts paid for early termination		(211,444)
Distributions paid to partners	0	0
Payment of debt issuance costs and original issue discount	(321)	(1,200)
Exercise of limited partnership unit options	125
Tax effect of units involved in treasury unit transactions	(3,045)	(1,377)
Payments related to tax withholding for equity compensation	(6,930)	(2,053)
Net cash from (for) financing activities	(48,573)	(69,240)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	0	0
CASH AND CASH EQUIVALENTS
Net increase (decrease) for the year	0	0
Balance, beginning of period	0	0
Balance, end of period	0	0
Co-Issuer Subsidiary (Cedar Canada) [Member] | April 2017 Notes [Member] | Reportable Legal Entities [Member] | Subsidiary Issuer [Member]
Condensed Financial Statements, Captions [Line Items]
NET CASH (FOR) FROM OPERATING ACTIVITIES	2,897	829
CASH FLOWS FOR INVESTING ACTIVITIES
Proceeds from (payments to) intercompany receivables for investing activities	(37,892)	0
Proceeds from returns on investments		0
Capital expenditures	(8,495)	(3,891)
Net cash for investing activities	(46,387)	(3,891)
CASH FLOWS FROM (FOR) FINANCING ACTIVITIES
Intercompany receivables (payments) receipts	0	0
Payments for returns of capital		0
Net borrowings on revolving credit loans	0
Term debt borrowings		0
Note borrowings		0
Term debt payments		(13,854)
Note payments, including amounts paid for early termination		0
Distributions paid to partners	0	0
Payment of debt issuance costs and original issue discount	0	0
Exercise of limited partnership unit options	0	0
Tax effect of units involved in treasury unit transactions	0	0
Payments related to tax withholding for equity compensation	0	0
Net cash from (for) financing activities	0	(13,854)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	(3,334)	841
CASH AND CASH EQUIVALENTS
Net increase (decrease) for the year	(46,824)	(16,075)
Balance, beginning of period	85,758	65,563
Balance, end of period	38,934	49,488
Co-Issuer Subsidiary (Cedar Canada) [Member] | June 2014 Notes [Member] | Reportable Legal Entities [Member] | Subsidiary Issuer [Member]
Condensed Financial Statements, Captions [Line Items]
NET CASH (FOR) FROM OPERATING ACTIVITIES	2,897	829
CASH FLOWS FOR INVESTING ACTIVITIES
Proceeds from (payments to) intercompany receivables for investing activities	(37,892)	0
Proceeds from returns on investments		0
Capital expenditures	(8,495)	(3,891)
Net cash for investing activities	(46,387)	(3,891)
CASH FLOWS FROM (FOR) FINANCING ACTIVITIES
Intercompany receivables (payments) receipts	0	0
Payments for returns of capital		0
Net borrowings on revolving credit loans	0
Term debt borrowings		0
Note borrowings		0
Term debt payments		(13,854)
Note payments, including amounts paid for early termination		0
Distributions paid to partners	0	0
Payment of debt issuance costs and original issue discount	0	0
Exercise of limited partnership unit options	0
Tax effect of units involved in treasury unit transactions	0	0
Payments related to tax withholding for equity compensation	0	0
Net cash from (for) financing activities	0	(13,854)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	(3,334)	841
CASH AND CASH EQUIVALENTS
Net increase (decrease) for the year	(46,824)	(16,075)
Balance, beginning of period	85,758	65,563
Balance, end of period	38,934	49,488
Co-Issuer Subsidiary (Millennium) [Member] | April 2017 Notes [Member] | Reportable Legal Entities [Member] | Subsidiary Issuer [Member]
Condensed Financial Statements, Captions [Line Items]
NET CASH (FOR) FROM OPERATING ACTIVITIES	(13,826)	(43,458)
CASH FLOWS FOR INVESTING ACTIVITIES
Proceeds from (payments to) intercompany receivables for investing activities	0	0
Proceeds from returns on investments		0
Capital expenditures	(70,399)	(103,553)
Net cash for investing activities	(70,399)	(103,553)
CASH FLOWS FROM (FOR) FINANCING ACTIVITIES
Intercompany receivables (payments) receipts	0	0
Payments for returns of capital		(500,000)
Net borrowings on revolving credit loans	25,000
Term debt borrowings		619,000
Note borrowings		500,000
Term debt payments		(464,752)
Note payments, including amounts paid for early termination		0
Distributions paid to partners	0	0
Payment of debt issuance costs and original issue discount	(2,191)	(17,181)
Exercise of limited partnership unit options	0	0
Tax effect of units involved in treasury unit transactions	0	0
Payments related to tax withholding for equity compensation	0	0
Net cash from (for) financing activities	22,809	137,067
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	0	0
CASH AND CASH EQUIVALENTS
Net increase (decrease) for the year	(61,416)	(9,944)
Balance, beginning of period	80,430	57,825
Balance, end of period	$ 19,014	$ 47,881