Six Flags Entertainment (FUN) 10-K 22 Feb 19 2018 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2018	Feb. 01, 2019	Jun. 22, 2018
Document Entity and Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	FY
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		56,566,681
Entity Well-known Seasoned Issuer	Yes
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Emerging Growth Company	false
Entity Small Business	false
Entity Shell Company	false
Entity Public Float			$ 3,540,385,307

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Current Assets:
Cash and cash equivalents	$ 105,349	$ 166,245
Receivables	51,518	37,722
Inventories	30,753	29,719
Other current assets	12,589	13,297
Total current assets	200,209	246,983
Property and Equipment:
Land	268,411	271,021
Land improvements	434,501	421,593
Buildings	732,666	693,899
Rides and equipment	1,813,489	1,740,653
Construction in progress	77,716	72,847
Total property and equipment, gross	3,326,783	3,200,013
Less accumulated depreciation	(1,727,345)	(1,614,241)
Total property and equipment, net	1,599,438	1,585,772
Goodwill	178,719	183,830
Other Intangibles, net	36,376	38,064
Other Assets	9,441	9,510
Assets	2,024,183	2,064,159
Current Liabilities:
Current maturities of long-term debt	5,625	0
Accounts payable	23,314	24,621
Deferred revenue	107,074	86,131
Accrued interest	7,927	8,124
Accrued taxes	29,591	43,975
Accrued salaries, wages and benefits	18,786	18,740
Self-insurance reserves	24,021	25,107
Other accrued liabilities	18,381	18,796
Total current liabilities	234,719	225,494
Deferred Tax Liability	81,717	74,798
Derivative Liability	6,705	8,722
Other Liabilities	11,058	11,684
Long-Term Debt:
Term debt	719,507	723,788
Notes	938,061	936,727
Long-term debt, noncurrent	1,657,568	1,660,515
Commitments and Contingencies (Note 10)
Partners’ Equity:
Special L.P. interests	5,290	5,290
General partner	(1)	0
Limited partners, 56,564 and 56,359 units outstanding at December 31, 2018 and December 31, 2017, respectively	5,845	81,589
Accumulated other comprehensive income (loss)	21,282	(3,933)
Total partners' equity	32,416	82,946
Total Partners' Equity and Liabilities	$ 2,024,183	$ 2,064,159

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - shares	Dec. 31, 2018	Dec. 31, 2017
Statement of Financial Position [Abstract]
Limited Partners' capital account, units outstanding (in shares)	56,563,933	56,358,792

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Income - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Net revenues:
Net revenues	$ 1,348,530	$ 1,321,967	$ 1,288,721
Costs and expenses:
Cost of food, merchandise and games revenues	114,733	110,811	106,608
Operating expenses	584,350	558,102	538,881
Selling, general and administrative	193,333	193,770	181,830
Depreciation and amortization	155,529	153,222	131,876
Loss on impairment / retirement of fixed assets, net	10,178	12,728	12,587
Gain on sale of investment	(112)	(1,877)	0
Total costs and expenses	1,058,011	1,026,756	971,782
Operating income	290,519	295,211	316,939
Interest expense	85,687	85,603	83,863
Net effect of swaps	7,442	(45)	(1,197)
Loss on early debt extinguishment	1,073	23,121	0
(Gain) loss on foreign currency	36,254	(29,086)	(14,656)
Other income	(1,333)	(970)	(177)
Income before taxes	161,396	216,588	249,106
Provision for taxes	34,743	1,112	71,418
Net income	126,653	215,476	177,688
Net income allocated to general partner	1	2	2
Net income allocated to limited partners	126,652	215,474	177,686
Other comprehensive income (loss), (net of tax):
Foreign currency translation adjustment	17,240	(14,849)	(3,700)
Cash flow hedging derivative activity	8,366	7,975	3,350
Net other comprehensive income (loss)	25,606	(6,874)	(350)
Total comprehensive income	$ 152,259	$ 208,602	$ 177,338
Basic earnings per limited partner unit:
Weighted average limited partner units outstanding (in shares)	56,212	56,061	55,933
Net income (loss) per limited partner unit - basic (in dollars per share)	$ 2.25	$ 3.84	$ 3.18
Diluted earnings per limited partner unit:
Weighted average limited partner units outstanding (in shares)	56,860	56,800	56,562
Net income (loss) per limited partner unit - diluted (in dollars per share)	$ 2.23	$ 3.79	$ 3.14
Admission [Member]
Net revenues:
Net revenues	$ 737,676	$ 734,060	$ 716,189
Food, Merchandise and Gaming [Member]
Net revenues:
Net revenues	433,315	422,469	407,673
Accommodations, Extra-Charge Products and Other [Member]
Net revenues:
Net revenues	$ 177,539	$ 165,438	$ 164,859

Consolidated Statements of Part

Consolidated Statements of Partners' Equity - USD ($) shares in Thousands, $ in Thousands	Total	Limited Partners [Member]	General Partner [Member]	Special L.P. Interests [Member]	AOCI Attributable to Parent [Member]
Beginning balance, units (in shares) at Dec. 31, 2015		56,018
Beginning balance, value at Dec. 31, 2015	$ 57,009	$ 48,428	$ 0	$ 5,290	$ 3,291
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	177,688	177,686	2
Partnership distribution declared	(187,182)	$ (187,180)	(2)
Issuance of limited partnership units related to compensation (in shares)		183
Issuance of limited partnership units related to compensation	13,776	$ 13,776
Tax effect of units involved in treasury unit transactions	(422)	$ (422)
Foreign currency translation adjustment	(3,700)				(3,700)
Cash flow hedging derivative activity	3,350				3,350
Ending balance, units (in shares) at Dec. 31, 2016		56,201
Ending balance, value at Dec. 31, 2016	60,519	$ 52,288	0	5,290	2,941
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	215,476	215,474	2
Partnership distribution declared	(194,756)	$ (194,754)	(2)
Issuance of limited partnership units related to compensation (in shares)		158
Issuance of limited partnership units related to compensation	13,021	$ 13,021
Tax effect of units involved in treasury unit transactions	(4,440)	$ (4,440)
Foreign currency translation adjustment	(14,849)				(14,849)
Cash flow hedging derivative activity	7,975				7,975
Ending balance, units (in shares) at Dec. 31, 2017		56,359
Ending balance, value at Dec. 31, 2017	82,946	$ 81,589	0	5,290	(3,933)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	126,653	126,652	1
Partnership distribution declared	(203,199)	$ (203,197)	(2)
Issuance of limited partnership units related to compensation (in shares)		205
Issuance of limited partnership units related to compensation	2,940	$ 2,940
Tax effect of units involved in treasury unit transactions	(2,530)	(2,530)
Foreign currency translation adjustment	17,240				17,240
Cash flow hedging derivative activity	8,366				8,366
Reclassification of stranded tax effect	0	$ 391			(391)
Ending balance, units (in shares) at Dec. 31, 2018		56,564
Ending balance, value at Dec. 31, 2018	$ 32,416	$ 5,845	$ (1)	$ 5,290	$ 21,282

Consolidated Statements of Pa_2

Consolidated Statements of Partners' Equity (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Partnership distribution declared, per unit (in dollars per share)	$ 3.595	$ 3.455	$ 3.33
Cumulative Foreign Currency Translation Adjustment [Member]
Foreign currency translation adjustment, tax	$ 3,862	$ (4,330)	$ 2,127
Accumulated Net Gain (Loss) from Designated or Qualifying Cash Flow Hedges [Member]
Unrealized loss on cash flow hedging derivatives, tax	$ (1,094)	$ (1,484)	$ (650)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
CASH FLOWS FROM OPERATING ACTIVITIES
Net income	$ 126,653	$ 215,476	$ 177,688
Adjustments to reconcile net income to net cash from operating activities:
Depreciation and amortization	155,529	153,222	131,876
Loss on early debt extinguishment	1,073	23,121	0
Non-cash foreign currency (gain) loss on debt	37,724	(30,912)	(14,771)
Non-cash equity based compensation expense	11,243	13,434	11,878
Non-cash deferred income tax expense (benefit)	11,259	(35,770)	10,662
Other non-cash expenses	16,146	13,516	13,300
Change in operating assets and liabilities:
(Increase) decrease in receivables	(13,975)	(2,195)	(5,887)
(Increase) decrease in inventories	(1,203)	(3,332)	(1,208)
(Increase) decrease in other assets	148	(40)	(53)
Increase (decrease) in accounts payable	549	1,906	(407)
Increase (decrease) in deferred revenue	21,564	2,964	13,099
Increase (decrease) in accrued interest	(25)	(2,002)	13
Increase (decrease) in accrued taxes	(13,842)	(15,398)	16,888
Increase (decrease) in accrued salaries and wages	149	(8,004)	5,804
Increase (decrease) in self-insurance reserves	(959)	(2,055)	3,026
Increase (decrease) in other liabilities	(1,293)	7,248	(3,561)
Net cash from operating activities	350,740	331,179	358,347
CASH FLOWS FOR INVESTING ACTIVITIES
Capital expenditures	(189,775)	(188,084)	(160,656)
Sale of preferred equity investment	112	3,281	0
Purchase of identifiable intangible assets	(41)	(66)	(577)
Net cash for investing activities	(189,704)	(184,869)	(161,233)
CASH FLOWS FOR FINANCING ACTIVITIES
Term debt borrowings	0	750,000	0
Note borrowings	0	500,000	0
Term debt payments	0	(617,850)	(6,000)
Note payments, including amounts paid for early termination	0	(515,458)	0
Distributions paid to partners	(203,199)	(194,756)	(187,182)
Payment of debt issuance costs and original issue discount	(2,543)	(19,809)	0
Exercise of limited partnership unit options	125	65	0
Tax effect of units involved in treasury unit transactions	(2,530)	(4,440)	(422)
Payments related to tax withholding for equity compensation	(8,428)	(4,173)	(920)
Net cash for financing activities	(216,575)	(106,421)	(194,524)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	(5,357)	3,640	569
Net increase (decrease) for the year	(60,896)	43,529	3,159
Balance, beginning of year	166,245	122,716	119,557
Balance, end of year	105,349	166,245	122,716
SUPPLEMENTAL INFORMATION
Net cash payments for interest expense	84,947	85,975	82,015
Interest capitalized	2,864	2,524	2,331
Cash payments for income taxes, net of refunds	42,159	55,989	44,502
Capital expenditures in accounts payable	$ 5,083	$ 5,365	$ 5,425

Partnership Organization

Partnership Organization	12 Months Ended
	Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Partnership Organization	Partnership Organization: Cedar Fair, L.P. (together with its affiliated companies, the "Partnership") is a Delaware limited partnership that commenced operations in 1983 when it acquired Cedar Point, Inc., and became a publicly traded partnership in 1987. The Partnership's general partner is Cedar Fair Management, Inc., an Ohio corporation (the “General Partner”), whose shares are held by an Ohio trust. The General Partner owns a 0.001% interest in the Partnership's income, losses and cash distributions, except in defined circumstances, and has full responsibility for management of the Partnership. As of December 31, 2018 , there were 56,563,933 outstanding limited partnership units listed on The New York Stock Exchange, net of 498,050 units held in treasury. As of December 31, 2017 , there were 56,358,792 outstanding limited partnership units listed, net of 703,191 units held in treasury. The General Partner may, with the approval of a specified percentage of the limited partners, make additional capital contributions to the Partnership, but is only obligated to do so if the liabilities of the Partnership cannot otherwise be paid or there exists a negative balance in its capital account at the time of its withdrawal from the Partnership. The General Partner, in accordance with the terms of the Partnership Agreement, is required to make regular cash distributions on a quarterly basis of all the Partnership's available cash, as defined in the Partnership Agreement. In accordance with the Partnership Agreement and restrictions within the Partnership's Amended 2017 Credit Agreement and prior credit agreements, the General Partner paid $3.595 per limited partner unit in distributions, or approximately $203.2 million in aggregate, in 2018 .

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Summary of Significant Accounting Policies: The following policies are used by the Partnership in its preparation of the accompanying consolidated financial statements. Principles of Consolidation The consolidated financial statements include the accounts of the Partnership and its subsidiaries, all of which are wholly owned. Intercompany transactions and balances are eliminated in consolidation. Foreign Currency The U.S. dollar is the reporting currency for the Partnership and the functional currency for the majority of the Partnership's operations. The financial statements of the Partnership's Canadian subsidiary are measured using the Canadian dollar as its functional currency. Assets and liabilities are translated into U.S. dollars at the appropriate spot rates as of the balance sheet date, while income and expenses are translated at average monthly exchange rates. Translation gains and losses are included as components of accumulated other comprehensive income in partners' equity. Gains or losses from remeasuring foreign currency transactions from the transaction currency to functional currency are included in income. Foreign currency (gains) losses for the periods presented were as follows: Years Ended December 31, (In thousands) 2018 2017 2016 (Gain) loss on foreign currency related to re-measurement of U.S. dollar denominated debt held in Canada $ 37,724 $ (30,912 ) $ (14,771 ) (Gain) loss on other transactions (1,470 ) 1,826 115 (Gain) loss on foreign currency $ 36,254 $ (29,086 ) $ (14,656 ) Segment Reporting Each of the Partnership's parks operates autonomously, and management reviews operating results, evaluates performance and makes operating decisions, including the allocation of resources, on a property-by-property basis. In addition to reviewing and evaluating performance of the business at the individual park level, the structure of the Partnership's management incentive compensation systems are centered on the operating results of each park as an integrated operating unit. Therefore, each park represents a separate operating segment of the Partnership's business. Although the Partnership manages its parks with a high degree of autonomy, each park offers and markets a similar collection of products and services to similar customers. In addition, the parks all have similar economic characteristics, in that they all show similar long-term growth trends in key industry metrics such as attendance, in-park per capita spending, net revenue, operating costs and operating profit. Therefore, the Partnership operates within a single reportable segment of amusement/water parks with accompanying resort facilities. Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during each period. Actual results could differ from those estimates. Cash and Cash Equivalents The Partnership considers all highly liquid instruments purchased with an original maturity of three months or less to be cash equivalents. Inventories The Partnership's inventories primarily consist of purchased products, such as merchandise and food, for sale to its customers. Inventories are stated at the lower of cost or market using the first-in, first-out (FIFO) or average cost methods of accounting at the park level. Property and Equipment Property and equipment are recorded at cost. Expenditures made to maintain such assets in their original operating condition are expensed as incurred, and improvements and upgrades are generally capitalized. Depreciation is computed on a straight-line basis over the estimated useful lives of the assets. Depreciation expense totaled $154.9 million in 2018 , $152.5 million in 2017 , and $131.2 million in 2016 . The estimated useful lives of the assets are as follows: Land improvements Approximately 25 years Buildings 25 years - 40 years Rides Approximately 20 years Equipment 3 years - 10 years Impairment of Long-Lived Assets Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 360 - Property, Plant, and Equipment requires that long-lived assets be reviewed for impairment upon the occurrence of events or changes in circumstances that would indicate that the carrying value of the assets may not be recoverable. An impairment loss may be recognized when estimated undiscounted future cash flows expected to result from the use of the asset, including disposition, are less than the carrying value of the asset. The measurement of the impairment loss to be recognized is based on the difference between the fair value and the carrying amounts of the assets. Fair value is generally determined based on a discounted cash flow analysis. In order to determine if an asset has been impaired, assets are grouped and tested at the lowest level for which identifiable, independent cash flows are available. Goodwill FASB ASC 350 - Intangibles - Goodwill and Other requires that goodwill be tested for impairment. Goodwill is reviewed annually for impairment, or whenever events or changes in circumstances indicate that the carrying value may not be recoverable. All of the Partnership's goodwill is allocated to its reporting units and goodwill impairment tests are performed at the reporting unit level. The Partnership performed its annual goodwill impairment test as of the first days of the fourth quarter for 2018 and 2017 , respectively, and concluded there was no impairment of the carrying value of goodwill in either period. A significant amount of judgment is involved in determining if an indicator of impairment has occurred. Such indicators may include, among others: a significant decline in expected future cash flows; a sustained, significant decline in equity price and market capitalization; a significant adverse change in legal factors or in the business climate; unanticipated competition; the testing for recoverability of a significant asset group within a reporting unit; and slower growth rates. Any adverse change in these factors could have a significant impact on the recoverability of these assets and could have a material impact on our consolidated financial statements. The fair value of a reporting unit is established using a combination of an income (discounted cash flow) approach and market approach. The income approach uses a reporting unit's projection of estimated operating results and cash flows that is discounted using a weighted-average cost of capital that reflects current market conditions. The projection uses management's best estimates of economic and market conditions over the projected period including growth rates in revenues and costs, estimates of future expected changes in operating margins and cash expenditures. Other significant estimates and assumptions include terminal value growth rates, future estimates of capital expenditures and changes in future working capital requirements. A market approach estimates fair value by applying cash flow multiples to the reporting unit's operating performance. The multiples are derived from comparable publicly traded companies with similar operating and investment characteristics of the reporting units. If an impairment is identified, an impairment charge is recognized for the amount by which a reporting unit's carrying amount exceeds its fair value, not to exceed the carrying amount of goodwill. Other Intangible Assets The Partnership's other intangible assets consist primarily of trade-names and license and franchise agreements. The Partnership assesses the indefinite-lived trade-names for impairment separately from goodwill. After considering the expected use of the trade-names and reviewing any legal, regulatory, contractual, obsolescence, demand, competitive or other economic factors that could limit the useful lives of the trade-names, in accordance with FASB ASC 350, the Partnership determined that the trade-names had indefinite lives. Pursuant to FASB ASC 350, indefinite-lived intangible assets are reviewed, along with goodwill, annually for impairment or more frequently if impairment indicators arise. A relief-from-royalty model is used to determine whether the fair value of trade-names exceed their carrying amounts. The fair value of the trade-names is determined as the present value of fees avoided by owning the respective trade-name. The Partnership performed its annual impairment test as of the first days of the fourth quarter for 2018 and 2017 , respectively, and concluded there was no impairment of the carrying value of these assets in either period. The Partnership's license and franchise agreements are amortized over the life of the agreement, generally ranging from three to twenty years. Self-Insurance Reserves Reserves are recorded for the estimated amounts of guest and employee claims and expenses incurred each period. Reserves are established for both identified claims and incurred but not reported (IBNR) claims. Such amounts are accrued for when claim amounts become probable and estimable. Reserves for identified claims are based upon the Partnership's own historical claims experience and third-party estimates of settlement costs. Reserves for IBNR claims, which are not material to our consolidated financial statements, are based upon the Partnership's own claims data history. All self-insurance reserves are periodically reviewed for changes in facts and circumstances, and adjustments are made as necessary. As of December 31, 2018 and December 31, 2017 , the accrued self-insurance reserves totaled $24.0 million and $25.1 million , respectively. Derivative Financial Instruments The Partnership is exposed to market risks, primarily resulting from changes in interest rates and currency exchange rates. To manage these risks, it may enter into derivative transactions pursuant to its overall financial risk management program. The Partnership does not use derivative financial instruments for trading purposes. The Partnership accounts for the use of derivative financial instruments according to FASB ASC 815 - Derivatives and Hedging. As of December 31, 2018 , the Partnership had no derivatives designated as cash flow hedges. Instruments that do not qualify for hedge accounting or were de-designated are prospectively adjusted to fair value each reporting period through "Net effect of swaps". Revenue Recognition and related receivables and contract liabilities 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: 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 transaction fees charged to customers are included in "Accommodations, extra-charge products and other". The following table presents the Partnership's revenues disaggregated by revenues generated within the parks and revenues generated from out-of-park operations less amounts remitted to outside parties under concessionaire arrangements, described below, for the periods presented: Years Ended December 31, (In thousands) 2018 2017 2016 In-park revenues $ 1,235,742 $ 1,216,698 $ 1,177,447 Out-of-park revenues 152,216 143,763 146,137 Concessionaire remittance (39,428 ) (38,494 ) (34,863 ) Net revenues $ 1,348,530 $ 1,321,967 $ 1,288,721 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 transaction fees charged to customers, advanced ticket sales, marina deposits, advanced resort reservations, and other deferred revenue. Deferred revenue outstanding as of January 1, 2018 was 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. The difference in the opening and closing balances of the Partnership's deferred revenue balance in the current period was attributable to additional season-long product sales during the current year for the 2019 operating season. 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 vary in length from three monthly installments to twelve monthly installments. 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. As of December 31, 2018 and December 31, 2017 , the Partnership recorded a $2.6 million and $2.2 million allowance for doubtful accounts, respectively, representing estimated defaults on installment purchase plans. The default estimate is calculated using the historical default rate adjusted for current period trends. The allowance for doubtful accounts is recorded as a reduction of deferred revenue to the extent revenue has not been recognized on the corresponding season-long products. 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 non-current 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 non-current. With the exception of the non-current 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. Advertising Costs Production costs of commercials and programming are expensed in the year first aired. All other costs associated with advertising, promotion and marketing programs are expensed as incurred, or for certain costs, over each park's operating season. Advertising expense totaled $65.5 million in 2018 , $63.9 million in 2017 and $60.8 million in 2016 . Certain prepaid costs incurred through year-end for the following year's advertising programs are included in Other current assets. Equity-Based Compensation The Partnership accounts for equity-based compensation in accordance with FASB ASC 718 - Compensation - Stock Compensation which requires measurement of compensation cost for all equity-based awards at fair value on the date of grant and recognition of compensation over the service period for awards expected to vest. The Partnership recognizes forfeitures as they occur. Income Taxes The Partnership's legal entity structure includes both partnerships and corporate subsidiaries. As a publicly traded partnership, the Partnership is subject to an entity-level tax (the "PTP tax"). Accordingly, the Partnership itself is not subject to corporate income taxes; rather, the Partnership's tax attributes (except those of the corporate subsidiaries) are included in the tax returns of its partners. The Partnership's corporate subsidiaries are subject to entity-level income taxes. Neither the Partnership's financial reporting income, nor the cash distributions to unitholders, can be used as a substitute for the detailed tax calculations that the Partnership must perform annually for its partners. Net income from the Partnership is not treated as passive income for federal income tax purposes. As a result, partners subject to the passive activity loss rules are not permitted to offset income from the Partnership with passive losses from other sources. The Partnership's corporate subsidiaries account for income taxes under the asset and liability method. Accordingly, deferred tax assets and liabilities are recognized for the future book and tax consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are determined using enacted tax rates expected to apply in the year in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax law is recognized in income at the time of enactment of such change in tax law. Any interest or penalties due for payment of income taxes are included in the provision for income taxes. The Partnership's total provision for taxes includes PTP taxes owed (see Note 9 to the Consolidated Financial Statements). Earnings Per Unit For purposes of calculating the basic and diluted earnings per limited partner unit, no adjustments have been made to the reported amounts of net income. The unit amounts used in calculating the basic and diluted earnings per limited partner unit for the years ended December 31, 2018 , 2017 and 2016 are as follows: Years Ended December 31, 2018 2017 2016 (In thousands, except per unit amounts) Basic weighted average units outstanding 56,212 56,061 55,933 Effect of dilutive units: Deferred units ( Note 7 ) 48 42 31 Performance units ( Note 7 ) 135 188 181 Restricted units ( Note 7 ) 312 324 288 Unit options ( Note 7 ) 153 185 129 Diluted weighted average units outstanding 56,860 56,800 56,562 Net income per unit - basic $ 2.25 $ 3.84 $ 3.18 Net income per unit - diluted $ 2.23 $ 3.79 $ 3.14 The effect of out-of-the-money and/or antidilutive unit options, had they not been out of the money or antidilutive, would have been immaterial in all periods presented. 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 comparative reporting approach allowable under ASU 2018-11, which requires application of the new standard at the adoption date. The Partnership adopted this standard in the first quarter of 2019 using the comparative reporting approach. The Partnership elected not to reassess: whether any expired or existing contracts are or contain leases; the lease classification of any expired or existing leases; and the initial direct costs for any existing leases. The adoption of the standard is expected to result in the recognition of right-of-use assets and corresponding lease liabilities between $65.0 million and $75.0 million for the Partnership's Santa Clara land lease, as well as other operating leases. Other Adopted Accounting Pronouncements 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. In August 2018, the FASB issued Accounting Standards Update No. 2018-15, Customer's Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement that is a Service Contract ("ASU 2018-15"). The ASU aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software. The capitalized implementation costs of a hosting arrangement that is a service contract will be expensed over the term of the hosting arrangement. ASU 2018-15 is effective for annual and interim periods beginning after December 15, 2019. Early adoption is permitted, including adoption in any interim period. The amendments can be applied either retrospectively or prospectively to all implementation costs incurred after the adoption date. The Partnership adopted this standard in the third quarter of 2018 using the prospective method. The Partnership anticipates the standard to lengthen the timing of expense recognition associated with upcoming cloud-based projects.

Long-Lived Assets

Long-Lived Assets	12 Months Ended
	Dec. 31, 2018
Impairment or Disposal of Tangible Assets Disclosure [Abstract]
Long-Lived Assets	Long-Lived Assets: Long-lived assets are reviewed for impairment upon the occurrence of events or changes in circumstances that would indicate that the carrying value of the assets may not be recoverable. In order to determine if an asset has been impaired, assets are grouped and tested at the lowest level for which identifiable, independent cash flows are available. A significant amount of judgment is involved in determining if an indicator of impairment has occurred. Such indicators may include, among others: a significant decline in expected future cash flows; a sustained, significant decline in equity price and market capitalization; a significant adverse change in legal factors or in the business climate; unanticipated competition; and slower growth rates. Any adverse change in these factors could have a significant impact on the recoverability of these assets and could have a material impact on the Partnership's consolidated financial statements. The long-lived asset impairment test involves a two-step process. The first step is a comparison of each asset group's carrying value to its estimated undiscounted future cash flows expected to result from the use of the assets, including disposition. Projected future cash flows reflect management's best estimates of economic and market conditions over the projected period, including growth rates in revenues and costs, estimates of future expected changes in operating margins and cash expenditures. Other significant estimates and assumptions include terminal value growth rates. If the carrying value of the asset group is higher than its undiscounted future cash flows, there is an indication that impairment exists and the second step must be performed to measure the amount of impairment loss. The amount of impairment is determined by comparing the fair value of the asset group to its carrying value in a manner consistent with the highest and best use of those assets. The Partnership estimates fair value of operating assets using an income (discounted cash flows) approach, which uses an asset group's projection of estimated operating results and cash flows that is discounted using a weighted-average cost of capital reflective of current market conditions. If the fair value of the assets is less than their carrying value, an impairment charge is recorded for the difference. Non-operating assets are evaluated for impairment based on changes in market conditions. When changes in market conditions are observed, impairment is estimated using a market-based approach. If the estimated fair value of the non-operating assets is less than their carrying value, an impairment charge is recorded for the difference. During the third quarter of 2016, the Partnership ceased operations of one of its separately gated outdoor water parks, Wildwater Kingdom, located near Cleveland in Aurora, Ohio. At the date that Wildwater Kingdom ceased operations, the only remaining long-lived asset was the approximate 670 acres of land owned by the Partnership. This land had an associated carrying value of $17.1 million . The Partnership assessed the remaining asset and concluded there was no impairment during the third quarter of 2016. In the fourth quarter of 2017, the Partnership recorded a $7.6 million impairment charge based on recent information from ongoing marketing activities. The amount was recorded in "Loss on impairment / retirement of fixed assets, net" in the consolidated statement of operations and comprehensive income. The remaining Wildwater Kingdom acreage, reduced by acreage sold, is recorded within "Other Assets" in the consolidated balance sheet ( $9.0 million as of December 31, 2018 and 2017 ).

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	12 Months Ended
	Dec. 31, 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. The Partnership performed its annual impairment test as of the first days of the fourth quarter in 2018 and 2017 , respectively, and concluded there was no impairment of the carrying value of goodwill or other indefinite-lived intangible assets in either period. A summary of changes in the Partnership's carrying value of goodwill for the years ended December 31, 2018 and December 31, 2017 is as follows: (In thousands) Goodwill (gross) Accumulated Impairment Losses Goodwill (net) Balance as of December 31, 2016 $ 259,528 $ (79,868 ) $ 179,660 Foreign currency exchange translation 4,170 — 4,170 Balance as of December 31, 2017 263,698 (79,868 ) 183,830 Foreign currency exchange translation (5,111 ) — (5,111 ) Balance as of December 31, 2018 $ 258,587 $ (79,868 ) $ 178,719 As of December 31, 2018 and December 31, 2017 , the Partnership's other intangible assets consisted of the following: (In thousands) Weighted Average Amortization Period Gross Carrying Amount Accumulated Amortization Net Carrying Value December 31, 2018 Other intangible assets: Trade names — $ 35,394 $ — $ 35,394 License / franchise agreements 6.9 years 3,379 (2,397 ) 982 Total other intangible assets $ 38,773 $ (2,397 ) $ 36,376 December 31, 2017 Other intangible assets: Trade names — $ 36,531 $ — $ 36,531 License / franchise agreements 5.9 years 3,360 (1,827 ) 1,533 Total other intangible assets $ 39,891 $ (1,827 ) $ 38,064 Amortization expense of other intangible assets for 2018 , 2017 and 2016 was immaterial and is expected to be immaterial going forward.

Long-Term Debt

Long-Term Debt	12 Months Ended
	Dec. 31, 2018
Debt Disclosure [Abstract]
Long-Term Debt	Long-Term Debt: Long-term debt as of December 31, 2018 and December 31, 2017 consisted of the following: (In thousands) December 31, 2018 December 31, 2017 Term debt (1) April 2017 U.S. term loan averaging 3.83% in 2018; 3.43% in 2017 (due 2017-2024) $ 735,000 $ 735,000 Notes April 2017 U.S. fixed rate notes at 5.375% (due 2027) 500,000 500,000 June 2014 U.S. fixed rate notes at 5.375% (due 2024) 450,000 450,000 1,685,000 1,685,000 Less current portion (5,625 ) — 1,679,375 1,685,000 Less debt issuance costs and original issue discount (21,807 ) (24,485 ) $ 1,657,568 $ 1,660,515 (1) The average interest rates do not reflect the effect of interest rate swap agreements (see Note 6 to the Consolidated Financial Statements). In April 2017, the Partnership issued $500 million of 5.375% senior unsecured notes ("April 2017 notes"), maturing in 2027 . The net proceeds from the offering of the April 2017 notes, together with borrowings under the 2017 Credit Agreement (defined below), were used to redeem all of the Partnership's 5.25% senior unsecured notes due 2021 ("March 2013 notes"), and pay accrued interest and transaction fees and expenses, to repay in full all amounts outstanding under its existing credit facilities and for general corporate purposes. The redemption of the March 2013 notes and repayments of the amounts outstanding under the existing credit facilities resulted in the write-off of debt issuance costs of $7.7 million and debt premium payments of $15.5 million . Accordingly, the Partnership recorded a loss on debt extinguishment of $23.1 million during the year ended December 31, 2017. Concurrently with the April 2017 notes issuance, the Partnership amended and restated its existing $885 million credit agreement (the "2013 Credit Agreement"), which included a $630 million senior secured term loan facility and a $255 million senior secured revolving credit facility. The $1,025 million amended and restated credit agreement (the "2017 Credit Agreement") includes a $750 million senior secured term loan facility and a $275 million senior secured revolving credit facility. The 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 . The facilities provided under the Amended 2017 Credit Agreement are collateralized by substantially all of the assets of the Partnership. Revolving Credit Loans The senior secured revolving credit facility under the Amended 2017 Credit Agreement has a combined limit of $275 million with a Canadian sub-limit of $15 million . Borrowings under the revolving credit facility bear interest at LIBOR or Canadian Dollar Offered Rate ("CDOR") plus 200 bps. The revolving credit facility is scheduled to mature in April 2022 and also provides for the issuance of documentary and standby letters of credit. As of December 31, 2018 , no borrowings under the revolving credit facility were outstanding and standby letters of credit totaled $15.4 million . After letters of credit, the Partnership had $259.6 million of available borrowings under its revolving credit facility as of December 31, 2018 . The maximum outstanding revolving credit facility balance during 2018 was $60 million . 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. Term Debt The $750 million senior secured term loan facility under the Amended 2017 Credit Agreement has a maturity date of April 15, 2024 and an interest rate of LIBOR plus 175 bps. The term loan amortizes at $7.5 million annually. The minimum maturities of term debt under the Amended 2017 Credit Agreement are as follows: (In thousands) 2019 2020 2021 2022 2023 2024 & Beyond Total April 2017 U.S. term loan averaging 3.83% in 2018; 3.43% in 2017 (due 2017-2024) $ 5,625 $ 7,500 $ 7,500 $ 7,500 $ 7,500 $ 699,375 $ 735,000 As of December 31, 2018 , there were $5.6 million of current maturities outstanding. The Partnership may prepay some or all of its term debt without premium or penalty at any time. Notes 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. 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 April 2017 notes and co-borrowers of the senior secured credit facilities. Both the notes and senior secured credit facilities have been fully and unconditionally guaranteed, on a joint and several basis, by each 100% owned subsidiary of Cedar Fair (other than Cedar Canada, Magnum and Millennium). There are no non-guarantor subsidiaries. In June 2014, the Partnership issued $450 million of 5.375% senior unsecured notes ("June 2014 notes"). The June 2014 notes pay interest semi-annually in June and December, with the principal due in full on June 1, 2024 . The notes may be redeemed, in whole or in part, at any time prior to June 1, 2019 at a price equal to 100% of the principal amount of the notes redeemed plus a “make-whole” premium together with accrued and unpaid interest, if any, to the redemption date. Thereafter, the notes may be redeemed, in whole or in part, at various prices depending on the date redeemed. Cedar Fair, L.P., Canada’s Wonderland Company ("Cedar Canada"), and Magnum Management Corporation ("Magnum") are the co-issuers of the June 2014 notes. The June 2014 notes have been fully and unconditionally guaranteed, on a joint and several basis, by each 100% owned subsidiary of Cedar Fair (other than Cedar Canada and Magnum). There are no non-guarantor subsidiaries. As market conditions warrant, the Partnership may from time to time repurchase debt securities issued by the Partnership, in privately negotiated or open market transactions, by tender offer, exchange offer or otherwise. Covenants The 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 December 31, 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.

Derivative Financial Instrument

Derivative Financial Instruments	12 Months Ended
	Dec. 31, 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 Partnership's swap portfolio was recorded on the consolidated balance sheets within "Derivative Liability" as of December 31, 2018 and December 31, 2017 as follows: (In thousands) December 31, 2018 December 31, 2017 Derivatives not designated as hedging instruments: Interest rate swaps $ (6,705 ) $ (8,722 ) Instruments that do not qualify for hedge accounting or were de-designated are prospectively adjusted to fair value each reporting period through "Net effect of swaps" within the consolidated statements of operations and comprehensive income. The amounts that were previously recorded as a component of AOCI prior to de-designation are reclassified to earnings, and a corresponding realized gain or loss is recognized when the forecasted cash flow occurs. As a result of the first quarter 2016 amendments, the previously existing interest rate swap agreements were de-designated, and the amounts previously recorded in AOCI were amortized into earnings through the original December 31, 2018 maturity. Therefore, all losses in AOCI related to the effective cash flow hedge contracts prior to de-designation have been reclassified to earnings as of December 31, 2018 . 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: Years Ended December 31, (In thousands) 2018 2017 2016 Change in fair market value $ (2,017 ) $ (9,504 ) $ (9,868 ) Amortization of amounts in AOCI 9,459 9,459 8,671 Net effect of swaps $ 7,442 $ (45 ) $ (1,197 )

Partners' Equity and Equity-Bas

Partners' Equity and Equity-Based Compensation	12 Months Ended
	Dec. 31, 2018
Partners' Capital Notes [Abstract]
Partners' Equity and Equity-Based Compensation	Partners' Equity and Equity-Based Compensation: Special L.P. Interests In accordance with the Partnership Agreement, certain partners were allocated $5.3 million of 1987 and 1988 taxable income (without any related cash distributions) for which they received Special L.P. Interests. The Special L.P. Interests do not participate in cash distributions and have no voting rights. However, the holders of Special L.P. Interests will receive in the aggregate $5.3 million upon liquidation of the Partnership. Equity-Based Incentive Plan The 2016 Omnibus Incentive Plan was approved by the Partnership's unitholders in June 2016 and allows the awarding of up to 2.8 million unit options and other forms of equity as determined by the Compensation Committee of the Board of Directors as an element of compensation to senior management and other key employees. The 2016 Omnibus Incentive Plan superseded the 2008 Omnibus Incentive Plan which was approved by the Partnership's unitholders in May 2008 and allowed the awarding of up to 2.5 million unit options and other forms of equity. Outstanding awards under the 2008 Omnibus Incentive Plan continue to be in effect and are governed by the terms of that plan. The 2016 Omnibus Incentive Plan provides an opportunity for officers, directors, and eligible persons to acquire an interest in the growth and performance of the Partnership's units and provides employees annual and long-term incentive awards as determined by the Board of Directors. Under the 2016 Omnibus Incentive Plan, the Compensation Committee of the Board of Directors may grant unit options, unit appreciation rights, restricted units, performance awards, other unit awards, cash incentive awards and unrestricted unit awards. The awards granted by the Compensation Committee fall into two categories, Awards Payable in Cash or Equity, and Awards Payable in Equity. The impact of these awards is more fully described below. Equity-based compensation expense recognized in the consolidated statements of operations and comprehensive income within "Selling, General and Administrative Expense" for the applicable periods was as follows: Years Ended December 31, (In thousands) 2018 2017 2016 Awards Payable in Cash or Equity Performance units $ — $ 507 $ 4,586 Deferred units (266 ) 627 993 Awards Payable in Equity Performance units 5,413 8,822 7,519 Restricted units 5,830 4,612 3,856 Unit Options — — 5 Total equity-based compensation expense $ 10,977 $ 14,568 $ 16,959 Awards Payable in Cash or Equity Performance Units During the year ended December 31, 2018 , no performance units payable in cash or equity were awarded. The number of performance units issuable under these awards are contingently based upon certain performance targets over a three -year period and these awards can be settled with cash, limited partnership units, or a combination of both as determined by the Compensation Committee, after the end of the performance period. Certain of these types of performance units were awarded in prior years. The effect of these outstanding performance unit awards for which the performance condition had been met has been included in the diluted earnings per unit calculation, as a portion of the awards were paid in limited partnership units. The effect of these outstanding performance unit awards for which the performance condition had not been met has been excluded from the diluted earnings per unit calculation. The Partnership had settled all outstanding performance unit awards payable in cash or equity in 2017. Deferred Units (In thousands, except per unit amounts) Number of Units Weighted Average Grant Date Fair Value Per Unit Outstanding deferred units at December 31, 2017 44 $ 55.41 Granted (1) 12 $ 49.35 Forfeited — — Vested — — Outstanding deferred units at December 31, 2018 56 $ 54.21 (1) Includes 3 distribution-equivalent units Deferred unit awards vest over a one -year period and the settlement of these units is deferred until the individual's service to the Partnership ends. The deferred units begin to accumulate distribution-equivalents upon vesting and are paid when the restriction ends. The effect of outstanding deferred unit awards has been included in the diluted earnings per unit calculation, as a portion of the awards are expected to be settled in limited partnership units. As of December 31, 2018 , the market value of the deferred units was $2.6 million , was classified as current and was recorded within "Other accrued liabilities" within the consolidated balance sheet. As of December 31, 2018 , there was no unamortized expense related to unvested deferred unit awards as all units were fully vested. Awards Payable in Equity Performance Units (In thousands, except per unit amounts) Number of Units Weighted Average Grant Date Fair Value Per Unit Unvested performance units at December 31, 2017 532 $ 57.18 Granted (1) 122 $ 52.56 Forfeited (58 ) $ 59.10 Vested (217 ) $ 54.63 Unvested performance units at December 31, 2018 379 $ 56.86 (1) Includes 18 forfeitable distribution-equivalent units The number of performance units issuable under these awards are contingently based upon certain performance targets over a three -year vesting period. The annual performance awards and the related forfeitable distribution-equivalent units, generally are paid out in the first quarter following the performance period in limited partnership units. The effect of these types of outstanding performance unit awards, for which the performance conditions have been met, have been included in the diluted earnings per unit calculation. The number of units vested in 2018 include 62,117 retention grant units. Vesting of the retention grant unit award followed a three -year performance period. Half of the retention grant unit award vested in December 2017 and the remaining half of the award vested in December 2018. The forfeitable distribution equivalents for the retention grant units are payable in cash at the same time. As of December 31, 2018 , $1.0 million of forfeitable distribution equivalents were accrued prior to payment in early January 2019, classified as current and recorded within "Other accrued liabilities" within the consolidated balance sheet. As of December 31, 2018 , unamortized compensation expense related to these unvested performance unit awards was $9.6 million , which is expected to be amortized over a weighted average period of 2.3 years. The fair value of the performance units is based on the unit price the day before the date of grant along with reinvested forfeitable distribution-equivalent units. The Partnership assesses the probability of the performance targets being met and may reverse prior period expense or recognize additional expense accordingly. Restricted Units (In thousands, except per unit amounts) Number of Units Weighted Average Grant Date Fair Value Per Unit Unvested restricted units at December 31, 2017 252 $ 59.75 Granted 130 $ 53.62 Forfeited (5 ) $ 60.74 Vested (67 ) $ 56.59 Unvested restricted units at December 31, 2018 310 $ 57.85 The majority of the restricted units vest over a three -year period, and the restrictions on these units lapse upon vesting. In addition, of the unvested restricted units at December 31, 2018 , 32,154 units vest following a two -year cliff vesting period and 85,645 units vest following a three -year cliff vesting period. During the vesting period for restricted unit awards, the units accumulate forfeitable distribution-equivalents, which, when the units are fully vested, are payable in cash. As of December 31, 2018 , the amount of forfeitable distribution equivalents accrued totaled $1.4 million ; $0.5 million of which was classified as current and recorded within "Other accrued liabilities" within the consolidated balance sheet and $0.9 million of which was classified as non-current and recorded within "Other Liabilities". As of December 31, 2018 , unamortized compensation expense, determined as the market value of the units on the day before the date of grant, related to unvested restricted unit awards was $10.9 million , which is expected to be amortized over a weighted average period of 2.1 years. Unit Options (In thousands, except per unit amounts) Unit Options Weighted Average Exercise Price Weighted Average Remaining Contractual Life Aggregate Intrinsic Value Options outstanding at December 31, 2017 374 $ 34.55 Exercised (6 ) 36.95 Options outstanding at December 31, 2018 368 $ 34.51 Options exercisable, end of year 368 $ 34.51 3.8 years $ 4,707 The Partnership's unit options are issued with an exercise price no less than the market closing price of the Partnership's units on the day before the date of grant. Outstanding unit options vest over a three -year period and have a maximum term of ten years. As of December 31, 2018 , the Partnership had 368,091 fixed-price unit options outstanding under the 2008 Omnibus Incentive Plan. No options have been granted under the 2016 Omnibus Incentive Plan. The range of exercise prices of unit options outstanding was $29.53 to $36.95 as of December 31, 2018 . The total intrinsic value of unit options exercised during the years ended December 31, 2018 , 2017 and 2016 were $0.2 million , $0.7 million , and $2.8 million , respectively. The Partnership has a policy of issuing limited partnership units from treasury to satisfy unit option exercises and expects its treasury unit balance to be sufficient for 2019 based on estimates of unit option exercises for that period.

Retirement Plans

Retirement Plans	12 Months Ended
	Dec. 31, 2018
Retirement Benefits [Abstract]
Retirement Plans	Retirement Plans: The Partnership has trusteed, noncontributory retirement plans for the majority of its full-time employees. Contributions are discretionary and amounts accrued were approximately $4.2 million , $4.0 million and $4.2 million for the years ended December 31, 2018 , 2017 and 2016 , respectively. Additionally, the Partnership has a trusteed, contributory retirement plan for the majority of its full-time employees. This plan permits employees to contribute specified percentages of their salary, matched up to a limit by the Partnership. Matching contributions, net of forfeitures, approximated $2.6 million , $2.6 million and $2.4 million for the years ended December 31, 2018 , 2017 and 2016 , respectively. In addition, approximately 240 employees are covered by union-sponsored, multi-employer pension plans for which approximately $1.8 million , $1.8 million and $1.7 million were contributed for the years ended December 31, 2018 , 2017 and 2016 , respectively. The Partnership has no plans to withdraw from any of the multi-employer plans. The Partnership believes that the liability resulting from any such withdrawal, as defined by the Multi-employer Pension Plan Amendments Act of 1980, would not be material.

Income and Partnership Taxes

Income and Partnership Taxes	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Income and Partnership Taxes	Income and Partnership Taxes: Federal and state tax legislation in 1997 provided a permanent income tax exemption to existing publicly traded partnerships (PTP), such as Cedar Fair, L.P., with a PTP tax levied on partnership gross income (net revenues less cost of food, merchandise and games) beginning in 1998. In addition, income taxes are recognized for the amount of taxes payable by the Partnership's corporate subsidiaries for the current year and for the impact of deferred tax assets and liabilities that represent future tax consequences of events that have been recognized differently in the financial statements than for tax purposes. As such, the Partnership's "Provision for taxes" includes amounts for both the PTP tax and for income taxes on the Partnership's corporate subsidiaries. The Partnership's 2018 tax provision totaled $34.7 million , which consisted of an $11.6 million provision for the PTP tax and a $23.1 million provision for income taxes. This compares with the Partnership's 2017 tax provision of $1.1 million , which consisted of an $11.1 million provision for the PTP tax and a $10.0 million benefit for income taxes, and the 2016 tax provision of $71.4 million , which consisted of an $11.4 million provision for the PTP tax and a $60.0 million provision for income taxes. The calculation of the tax provision involves significant estimates and assumptions and actual results could differ from those estimates. Significant components of income before taxes for the years ended December 31, 2018 , 2017 and 2016 were as follows: (In thousands) 2018 2017 2016 Domestic $ 185,749 $ 171,382 $ 223,626 Foreign (24,353 ) 45,206 25,480 Total income before taxes $ 161,396 $ 216,588 $ 249,106 The provision (benefit) for income taxes was comprised of the following for the years ended December 31, 2018 , 2017 and 2016 : (In thousands) 2018 2017 2016 Income taxes: Current federal $ 2,682 $ 18,640 $ 40,440 Current state and local 4,901 4,631 5,729 Current foreign 4,301 2,501 3,188 Total current 11,884 25,772 49,357 Deferred federal, state and local 15,525 (41,133 ) 5,766 Deferred foreign (4,266 ) 5,363 4,896 Total deferred 11,259 (35,770 ) 10,662 Total provision (benefit) for income taxes $ 23,143 $ (9,998 ) $ 60,019 The provision (benefit) for income taxes for the Partnership's corporate subsidiaries differs from the amount computed by applying the U.S. federal statutory income tax rate of 21% to the Partnership's income before taxes in 2018 ( 35% in 2017 and 2016). The sources and tax effects of the differences were as follows: (In thousands) 2018 2017 2016 Income tax provision based on the U.S. federal statutory tax rate $ 33,893 $ 75,806 $ 87,187 Partnership income not includible in corporate income (16,403 ) (23,644 ) (38,702 ) State and local taxes, net of federal income tax benefit 5,278 4,878 6,323 Valuation allowance 2,321 (119 ) (1,473 ) Tax credits (1,300 ) (1,063 ) (1,066 ) Change in U.S. tax law (8,730 ) (54,171 ) 7,366 Foreign currency translation (gains) losses 7,949 (10,756 ) — Nondeductible expenses and other 135 (929 ) 384 Total provision (benefit) for income taxes $ 23,143 $ (9,998 ) $ 60,019 Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of deferred tax assets and liabilities as of December 31, 2018 and December 31, 2017 were as follows: (In thousands) 2018 2017 Deferred tax assets: Compensation $ 5,899 $ 9,022 Accrued expenses 3,932 4,647 Foreign tax credits 8,758 8,654 Tax attribute carryforwards 2,321 2,016 Derivatives 1,478 938 Foreign currency 8,965 5,443 Deferred revenue 2,521 2,653 Deferred tax assets 33,874 33,373 Valuation allowance (6,410 ) (4,088 ) Net deferred tax assets 27,464 29,285 Deferred tax liabilities: Property (94,847 ) (91,730 ) Intangibles (14,334 ) (12,353 ) Deferred tax liabilities (109,181 ) (104,083 ) Net deferred tax liability $ (81,717 ) $ (74,798 ) The Partnership records a valuation allowance if, based on the weight of available evidence, it is more likely than not that some portion, or all, of a deferred tax asset will not be realized. The need for this allowance is based on several factors including the ten -year carryforward period allowed for excess foreign tax credits, experience to date of foreign tax credit limitations, and management's long term estimates of domestic and foreign source income. As of December 31, 2018 , the Partnership had recorded a $6.4 million valuation allowance related to an $8.8 million deferred tax asset for foreign tax credit carryforwards. During the fourth quarter of 2018, the Partnership recognized a $2.3 million increase in the valuation allowance based on management's updated projection of future foreign tax credit utilization. The valuation allowance had previously been reduced by $0.1 million for the year ended December 31, 2017. Tax law changes resulted in a tax benefit of $8.7 million in 2018, a tax benefit of $54.2 million in 2017 and a tax provision of $7.4 million in 2016. First, during October 2017, the U.S. Department of Treasury extended the implementation date of the final regulations impacting the recognition of foreign currency gains and losses for the purpose of calculating U.S. taxable income. The regulations change the taxability of future recognized foreign currency gains and losses upon repatriation from a foreign subsidiary. Accordingly, during 2018, 2017 and 2016, the Partnership, using the Fresh Start Transition Method provided in the regulations, recomputed and recorded the future reported tax consequences of the change in tax law. The Partnership recognized an increase in provision for taxes and a reduction of deferred tax assets related to these changes of $1.2 million for the year ended December 31, 2018, $1.1 million for the year ended December 31, 2017 and $7.4 million for the year ended December 31, 2016. Second, on December 22, 2017, the Tax Cuts and Jobs Act (the "Act"), was signed into law. The Act included numerous tax law changes, including a reduction in the federal corporate income tax rate from 35% to 21% . Since the Partnership's corporate subsidiaries have a March tax year end, the applicable tax rate for the tax year ended March 25, 2018 was a 31.8% blended rate that was based on the applicable statutory rates and the number of days in each period within the taxable year before and after the effective date of the change in tax rate. For tax years following March 2018, the applicable tax rate will be 21% . As a result of the reduction in the federal corporate income tax rate, the Partnership recognized an $8.6 million and $6.1 million current income tax benefit for the years ended December 31, 2018 and December 31, 2017, respectively. The $8.6 million current income tax benefit for 2018 was attributable to the higher blended rate applied to net losses in the first quarter of 2018. The change in tax rates also required the remeasurement of deferred tax balances that are expected to be realized following enactment using the applicable tax rates. As a result of the remeasurement of the net deferred tax liability, the Partnership realized a provisional $49.2 million deferred tax benefit for the year ended December 31, 2017. An additional $1.3 million deferred tax benefit was realized for the year ended December 31, 2018 reflecting the adjustment from our 2017 provisional amount under SAB 118 to the final impact of the Act recorded in the fourth quarter of 2018. As of December 31, 2018 , the Partnership had $2.3 million of tax attribute carryforwards consisting entirely of the tax effect of state net operating loss carryforwards. Unused state net operating loss carryforwards will expire from 2019 to 2028. The Partnership expects to fully realize these tax attribute carryforwards. As such, no valuation allowance has been recorded relating to these tax attribute carryforwards. The Partnership has recorded a deferred tax liability of $0.5 million as of December 31, 2018 to account for foreign currency translation adjustments and a deferred tax liability of $3.2 million as of December 31, 2017 to account for the tax effect of derivatives and foreign currency translation adjustments included in other comprehensive income. The Partnership's unrecognized tax benefits, including accrued interest and penalties, were not material in any year presented. The Partnership recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. The Partnership and its corporate subsidiaries are subject to taxation in the U.S., Canada and various state and local jurisdictions. The tax returns of the Partnership are subject to examination by state and federal tax authorities. With few exceptions, the Partnership and its corporate subsidiaries are no longer subject to examination by the major taxing authorities for tax years before 2014.

Operating Lease Commitments and

Operating Lease Commitments and Contingencies	12 Months Ended
	Dec. 31, 2018
Operating Lease Commitments and Contingencies [Abstract]
Operating Lease Commitments and Contingencies	Operating Lease Commitments and Contingencies: Operating Lease Commitments The Partnership has commitments under various operating leases at its parks. Future minimum lease payments under non-cancelable operating leases as of December 31, 2018 were as follows: (In thousands) Future Minimum Lease Payments Year: 2019 $ 7,563 2020 6,494 2021 5,742 2022 5,438 2023 5,366 Thereafter 85,689 Total $ 116,292 The amounts above include the land lease at California's Great America which is renewable in 2039 and includes a right of first refusal clause. Lease expense, which includes short-term rentals for equipment and machinery, for the years ended December 31, 2018 , 2017 and 2016 totaled $16.5 million , $14.8 million and $12.8 million , respectively. During November 2018, the Partnership exercised its right of first refusal under the Santa Clara land lease to purchase the land at California's Great America from the lessor, the City of Santa Clara, for $150 million . The Partnership is in the process of negotiating a purchase agreement to acquire the land, which will be subject to the approval of the Successor Agency to the Redevelopment Agency of the City of Santa Clara and the Oversight Board for Successor Agency to the City of Santa Clara Redevelopment Agency and certain other conditions. The Partnership also is evaluating different options to finance the purchase. If the Partnership acquires the land, following the purchase, the Partnership anticipates the remaining operating lease commitments would be immaterial to the consolidated financial statements. Contingencies The Partnership is also a party to a number of lawsuits arising in the normal course of business. In the opinion of management, none of these matters, beyond what has been disclosed within this Form 10-K, are expected to have a material effect in the aggregate on the Partnership's financial statements.

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Dec. 31, 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 December 31, 2018 and December 31, 2017 on a recurring basis as well as the fair values of other financial instruments: (In thousands) December 31, 2018 December 31, 2017 Consolidated Balance Sheet Location Fair Value Hierarchy Level Carrying Value Fair Carrying Value Fair Financial assets (liabilities) measured on a recurring basis: Short-term investments Other current assets Level 1 $ 511 $ 511 $ 736 $ 736 Interest rate swaps Derivative Liability Level 2 $ (6,705 ) $ (6,705 ) $ (8,722 ) $ (8,722 ) Other financial assets (liabilities): April 2017 term debt Long-Term Debt (1) Level 2 $ (729,375 ) $ (707,494 ) $ (735,000 ) $ (742,350 ) April 2017 notes Long-Term Debt (1) Level 1 (2) $ (500,000 ) $ (475,000 ) $ (500,000 ) $ (525,000 ) June 2014 notes Long-Term Debt (1) Level 1 $ (450,000 ) $ (441,000 ) $ (450,000 ) $ (469,125 ) (1) Carrying values of long-term debt balances are before reductions of debt issuance costs and original issue discount of $21.8 million and $24.5 million as of December 31, 2018 and December 31, 2017 , respectively. (2) The April 2017 notes were based on Level 1 inputs as of December 31, 2018 and Level 2 inputs as of December 31, 2017 . Fair values of the interest rate swap agreements are determined using significant inputs, including LIBOR forward curves, which are considered Level 2 observable market inputs. As of December 31, 2017, the Partnership measured the remaining land at Wildwater Kingdom, one of the Partnership's separately gated outdoor water parks which ceased operations in 2016, at fair value less cost to sell based on Level 3 unobservable market input. In the fourth quarter of 2017, the Partnership recorded a $7.6 million impairment charge based on recent information from ongoing marketing activities. This amount was recorded in "Loss on impairment / retirement of fixed assets, net" in the consolidated statement of operations and comprehensive income. The carrying value of cash and cash equivalents, accounts receivable, current portion of term debt, accounts payable, and accrued liabilities approximates fair value because of the short maturity of these instruments. There were no assets measured at fair value on a non-recurring basis as of December 31, 2018 .

Changes in Accumulated Other Co

Changes in Accumulated Other Comprehensive Income	12 Months Ended
	Dec. 31, 2018
Equity [Abstract]
Changes in Accumulated Other Comprehensive Income	Changes in Accumulated Other Comprehensive Income ("AOCI"): The following tables reflect the changes in accumulated other comprehensive income (loss) related to limited partners' equity for the years ended December 31, 2018 , December 31, 2017 and December 31, 2016 : Changes in Accumulated Other Comprehensive Income by Component (In thousands) Losses on Cash Flow Hedges Foreign Currency Translation Total Balance as of December 31, 2015 $ (19,300 ) $ 22,591 $ 3,291 Other comprehensive income before reclassifications, net of tax $711 and $2,127 (3,960 ) (3,700 ) (7,660 ) Amounts reclassified from accumulated other comprehensive income, net of tax ($1,361) 7,310 — 7,310 Balance as of December 31, 2016 $ (15,950 ) $ 18,891 $ 2,941 Other comprehensive income before reclassifications, net of tax ($4,330) — (14,849 ) (14,849 ) Amounts reclassified from accumulated other comprehensive income, net of tax ($1,484) 7,975 — 7,975 Balance as of December 31, 2017 $ (7,975 ) $ 4,042 $ (3,933 ) Other comprehensive income before reclassifications, net of tax $3,862 — 17,240 17,240 Amounts reclassified from accumulated other comprehensive income, net of tax ($1,094) 8,366 — 8,366 Reclassification of stranded tax effect (391 ) — (391 ) Balance as of December 31, 2018 $ — $ 21,282 $ 21,282 Reclassifications Out of Accumulated Other Comprehensive Income (In thousands) Affected Income Statement Location Years Ended December 31, AOCI Component 2018 2017 2016 Interest rate contracts Net effect of swaps $ 9,460 $ 9,459 $ 8,671 Provision for taxes Provision for taxes (1,094 ) (1,484 ) (1,361 ) Losses on cash flow hedges Net of tax $ 8,366 $ 7,975 $ 7,310

Consolidating Financial Informa

Consolidating Financial Information of Guarantors and Issuers	12 Months Ended
	Dec. 31, 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 to the Consolidated Financial Statements). The notes have been fully and unconditionally guaranteed, on a joint and several basis, by each 100% owned subsidiary of Cedar Fair (other than Cedar Canada and Magnum) that guarantees the Partnership's senior secured credit facilities. There are no non-guarantor subsidiaries. The following consolidating schedules present condensed financial information for Cedar Fair, L.P., Cedar Canada, and Magnum, the co-issuers, and each 100% owned subsidiary of Cedar Fair (other than Cedar Canada and Magnum), the guarantors (on a combined basis), as of December 31, 2018 and December 31, 2017 and for the years ended December 31, 2018 , December 31, 2017 , and December 31, 2016 . In lieu of providing separate audited financial statements for the guarantor subsidiaries, the accompanying condensed consolidating financial statements have been included. CEDAR FAIR, L.P. CONDENSED CONSOLIDATING BALANCE SHEET DECEMBER 31, 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 $ — $ — $ 73,326 $ 32,715 $ (692 ) $ 105,349 Receivables — 1,093 34,497 938,397 (922,469 ) 51,518 Inventories — — 2,135 28,618 — 30,753 Other current assets 179 1,411 5,462 10,544 (5,007 ) 12,589 179 2,504 115,420 1,010,274 (928,168 ) 200,209 Property and Equipment, net — 802 172,344 1,426,292 — 1,599,438 Investment in Park 601,706 1,182,345 262,462 218,575 (2,265,088 ) — Goodwill 674 — 58,440 119,605 — 178,719 Other Intangibles, net — — 13,030 23,346 — 36,376 Deferred Tax Asset — 18,224 — — (18,224 ) — Other Assets — — 36 9,405 — 9,441 $ 602,559 $ 1,203,875 $ 621,732 $ 2,807,497 $ (3,211,480 ) $ 2,024,183 LIABILITIES AND PARTNERS’ EQUITY Current Liabilities: Current maturities of long-term debt $ — $ 984 $ — $ 4,641 $ — $ 5,625 Accounts payable 565,472 359,953 2,430 18,620 (923,161 ) 23,314 Deferred revenue — — 8,460 98,614 — 107,074 Accrued interest 1 1 2,054 5,871 — 7,927 Accrued taxes 443 6,668 — 27,487 (5,007 ) 29,591 Accrued salaries, wages and benefits — 17,552 1,234 — — 18,786 Self-insurance reserves — 10,214 1,433 12,374 — 24,021 Other accrued liabilities 3,318 4,903 136 10,024 — 18,381 569,234 400,275 15,747 177,631 (928,168 ) 234,719 Deferred Tax Liability — — 12,425 87,516 (18,224 ) 81,717 Derivative Liability 909 5,796 — — — 6,705 Other Liabilities — 1,169 — 9,889 — 11,058 Long-Term Debt: Term debt — 126,525 — 592,982 — 719,507 Notes — — 446,241 491,820 — 938,061 — 126,525 446,241 1,084,802 — 1,657,568 Equity 32,416 670,110 147,319 1,447,659 (2,265,088 ) 32,416 $ 602,559 $ 1,203,875 $ 621,732 $ 2,807,497 $ (3,211,480 ) $ 2,024,183 CEDAR FAIR, L.P. CONDENSED CONSOLIDATING BALANCE SHEET DECEMBER 31, 2017 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total ASSETS Current Assets: Cash and cash equivalents $ — $ — $ 85,758 $ 81,582 $ (1,095 ) $ 166,245 Receivables — 1,184 15,574 857,205 (836,241 ) 37,722 Inventories — — 1,891 27,828 — 29,719 Other current assets 164 28,297 3,454 10,983 (29,601 ) 13,297 164 29,481 106,677 977,598 (866,937 ) 246,983 Property and Equipment, net — 835 181,673 1,403,264 — 1,585,772 Investment in Park 588,684 1,045,640 238,132 234,238 (2,106,694 ) — Goodwill 674 — 63,551 119,605 — 183,830 Other Intangibles, net — — 14,177 23,887 — 38,064 Deferred Tax Asset — 20,956 — — (20,956 ) — Other Assets — — 40 9,470 — 9,510 $ 589,522 $ 1,096,912 $ 604,250 $ 2,768,062 $ (2,994,587 ) $ 2,064,159 LIABILITIES AND PARTNERS’ EQUITY Current Liabilities: Accounts payable $ 497,558 $ 344,410 $ 1,379 $ 18,610 $ (837,336 ) $ 24,621 Deferred revenue — — 6,237 79,894 — 86,131 Accrued interest 27 18 2,055 6,024 — 8,124 Accrued taxes 352 — — 73,224 (29,601 ) 43,975 Accrued salaries, wages and benefits — 17,498 1,242 — — 18,740 Self-insurance reserves — 10,947 1,618 12,542 — 25,107 Other accrued liabilities 3,406 5,094 157 10,139 — 18,796 501,343 377,967 12,688 200,433 (866,937 ) 225,494 Deferred Tax Liability — — 13,809 81,945 (20,956 ) 74,798 Derivative Liability 5,233 3,489 — — — 8,722 Other Liabilities — 873 — 10,811 — 11,684 Long-Term Debt: Term debt — 127,437 — 596,351 — 723,788 Notes — — 445,156 491,571 — 936,727 — 127,437 445,156 1,087,922 — 1,660,515 Equity 82,946 587,146 132,597 1,386,951 (2,106,694 ) 82,946 $ 589,522 $ 1,096,912 $ 604,250 $ 2,768,062 $ (2,994,587 ) $ 2,064,159 CEDAR FAIR, L.P. CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME For the Year Ended December 31, 2018 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total Net revenues $ 103,687 $ 336,778 $ 124,506 $ 1,268,200 $ (484,641 ) $ 1,348,530 Costs and expenses: Cost of food, merchandise and games revenues — — 10,841 103,892 — 114,733 Operating expenses — 328,709 47,551 692,731 (484,641 ) 584,350 Selling, general and administrative 2,301 67,582 10,586 112,864 — 193,333 Depreciation and amortization — 33 15,273 140,223 — 155,529 Loss on impairment / retirement of fixed assets, net — — 221 9,957 — 10,178 Gain on sale of investment — (112 ) — — — (112 ) 2,301 396,212 84,472 1,059,667 (484,641 ) 1,058,011 Operating income (loss) 101,386 (59,434 ) 40,034 208,533 — 290,519 Interest expense, net 23,339 18,331 23,988 18,514 — 84,172 Net effect of swaps 1,228 6,214 — — — 7,442 Loss on early debt extinguishment — 187 — 886 — 1,073 Loss on foreign currency — 51 36,203 — — 36,254 Other (income) expense 250 (78,571 ) 4,196 74,307 — 182 (Income) loss from investment in affiliates (61,484 ) (62,244 ) (24,329 ) 2,517 145,540 — Income (loss) before taxes 138,053 56,598 (24 ) 112,309 (145,540 ) 161,396 Provision (benefit) for taxes 11,400 (4,886 ) 2,494 25,735 — 34,743 Net income (loss) $ 126,653 $ 61,484 $ (2,518 ) $ 86,574 $ (145,540 ) $ 126,653 Other comprehensive income (loss), (net of tax): Cumulative foreign currency translation adjustment 17,240 — 17,240 — (17,240 ) 17,240 Cash flow hedging derivative activity 8,366 2,813 — — (2,813 ) 8,366 Other comprehensive income (loss), (net of tax) 25,606 2,813 17,240 — (20,053 ) 25,606 Total comprehensive income $ 152,259 $ 64,297 $ 14,722 $ 86,574 $ (165,593 ) $ 152,259 CEDAR FAIR, L.P. CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME For the Year Ended December 31, 2017 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total Net revenues $ 104,080 $ 317,496 $ 127,929 $ 1,239,067 $ (466,605 ) $ 1,321,967 Costs and expenses: Cost of food, merchandise and games revenues — — 11,483 99,328 — 110,811 Operating expenses — 313,654 44,990 666,063 (466,605 ) 558,102 Selling, general and administrative 3,007 67,872 10,497 112,394 — 193,770 Depreciation and amortization — 33 15,654 137,535 — 153,222 Loss on impairment / retirement of fixed assets, net — — 656 12,072 — 12,728 Gain on sale of investment — (1,877 ) — — — (1,877 ) 3,007 379,682 83,280 1,027,392 (466,605 ) 1,026,756 Operating income (loss) 101,073 (62,186 ) 44,649 211,675 — 295,211 Interest expense, net 23,739 18,837 24,839 17,333 — 84,748 Net effect of swaps (150 ) 105 — — — (45 ) Loss on early debt extinguishment 11,773 8,188 205 2,955 — 23,121 Gain on foreign currency — (25 ) (29,061 ) — — (29,086 ) Other (income) expense 250 (73,581 ) 3,460 69,756 — (115 ) Income from investment in affiliates (160,925 ) (176,698 ) (38,057 ) (84,398 ) 460,078 — Income before taxes 226,386 160,988 83,263 206,029 (460,078 ) 216,588 Provision (benefit) for taxes 10,910 60 (1,134 ) (8,724 ) — 1,112 Net income $ 215,476 $ 160,928 $ 84,397 $ 214,753 $ (460,078 ) $ 215,476 Other comprehensive income (loss), (net of tax): Cumulative foreign currency translation adjustment (14,849 ) — (14,849 ) — 14,849 (14,849 ) Cash flow hedging derivative activity 7,975 2,422 — — (2,422 ) 7,975 Other comprehensive income (loss), (net of tax) (6,874 ) 2,422 (14,849 ) — 12,427 (6,874 ) Total comprehensive income $ 208,602 $ 163,350 $ 69,548 $ 214,753 $ (447,651 ) $ 208,602 CEDAR FAIR, L.P. CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME For the Year Ended December 31, 2016 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total Net revenues $ 144,042 $ 320,945 $ 117,962 $ 1,234,075 $ (528,303 ) $ 1,288,721 Costs and expenses: Cost of food, merchandise and games revenues — — 9,868 96,740 — 106,608 Operating expenses — 303,974 42,820 720,390 (528,303 ) 538,881 Selling, general and administrative 3,029 68,422 10,151 100,228 — 181,830 Depreciation and amortization — 35 14,816 117,025 — 131,876 Loss on impairment / retirement of fixed assets, net — — 159 12,428 — 12,587 3,029 372,431 77,814 1,046,811 (528,303 ) 971,782 Operating income (loss) 141,013 (51,486 ) 40,148 187,264 — 316,939 Interest expense, net 32,643 24,114 25,403 1,526 — 83,686 Net effect of swaps (473 ) (724 ) — — — (1,197 ) (Gain) loss on foreign currency — — (14,660 ) 4 — (14,656 ) Other (income) expense 250 (83,657 ) 3,925 79,482 — — Income from investment in affiliates (80,295 ) (73,132 ) (20,545 ) (27,628 ) 201,600 — Income before taxes 188,888 81,913 46,025 133,880 (201,600 ) 249,106 Provision for taxes 11,200 1,621 18,396 40,201 — 71,418 Net income $ 177,688 $ 80,292 $ 27,629 $ 93,679 $ (201,600 ) $ 177,688 Other comprehensive income (loss), (net of tax): Cumulative foreign currency translation adjustment (3,700 ) — (3,700 ) — 3,700 (3,700 ) Cash flow hedging derivative activity 3,350 1,060 — — (1,060 ) 3,350 Other comprehensive income (loss), (net of tax) (350 ) 1,060 (3,700 ) — 2,640 (350 ) Total comprehensive income $ 177,338 $ 81,352 $ 23,929 $ 93,679 $ (198,960 ) $ 177,338 CEDAR FAIR, L.P. CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the Year Ended December 31, 2018 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total NET CASH FROM OPERATING ACTIVITIES $ 136,471 $ 11,057 $ 12,901 $ 191,056 $ (745 ) $ 350,740 CASH FLOWS FROM (FOR) INVESTING ACTIVITIES Intercompany receivables (payments) receipts — — — (67,861 ) 67,861 — Purchase of identifiable intangible assets — — — (41 ) — (41 ) Sale of preferred equity investment — 112 — — — 112 Capital expenditures — — (19,976 ) (169,799 ) — (189,775 ) Net cash from (for) investing activities — 112 (19,976 ) (237,701 ) 67,861 (189,704 ) CASH FLOWS FOR FINANCING ACTIVITIES Intercompany payables (payments) receipts 67,876 (15 ) — — (67,861 ) — Distributions paid to partners (204,347 ) — — — 1,148 (203,199 ) Payment of debt issuance costs and original issue discount — (321 ) — (2,222 ) — (2,543 ) Exercise of limited partnership unit options — 125 — — — 125 Tax effect of units involved in treasury unit transactions — (2,530 ) — — — (2,530 ) Payments related to tax withholding for equity compensation — (8,428 ) — — — (8,428 ) Net cash for financing activities (136,471 ) (11,169 ) — (2,222 ) (66,713 ) (216,575 ) EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS — — (5,357 ) — — (5,357 ) CASH AND CASH EQUIVALENTS Net decrease for the year — — (12,432 ) (48,867 ) 403 (60,896 ) Balance, beginning of year — — 85,758 81,582 (1,095 ) 166,245 Balance, end of year $ — $ — $ 73,326 $ 32,715 $ (692 ) $ 105,349 CEDAR FAIR, L.P. CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the Year Ended December 31, 2017 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total NET CASH FROM (FOR) OPERATING ACTIVITIES $ 93,378 $ (10,710 ) $ 40,569 $ 209,780 $ (1,838 ) $ 331,179 CASH FLOWS FROM (FOR) INVESTING ACTIVITIES Intercompany receivables (payments) receipts — — — (278,051 ) 278,051 — Proceeds from returns on investments 338,000 15,500 — 146,500 (500,000 ) — Purchase of identifiable intangible assets — — — (66 ) — (66 ) Proceeds from sale of preferred equity investment — 3,281 — — — 3,281 Capital expenditures — (25 ) (10,160 ) (177,899 ) — (188,084 ) Net cash from (for) investing activities 338,000 18,756 (10,160 ) (309,516 ) (221,949 ) (184,869 ) CASH FLOWS FROM (FOR) FINANCING ACTIVITIES Intercompany payables (payments) receipts 69,160 208,891 — — (278,051 ) — Payments for returns of capital — — — (500,000 ) 500,000 — Term debt borrowings — 131,000 — 619,000 — 750,000 Note borrowings — — — 500,000 — 500,000 Term debt payments — (126,619 ) (13,854 ) (477,377 ) — (617,850 ) Note payments, including amounts paid for early termination (304,014 ) (211,444 ) — — — (515,458 ) Distributions paid to partners (196,524 ) — — — 1,768 (194,756 ) Payment of debt issuance costs — (1,326 ) — (18,483 ) — (19,809 ) Exercise of limited partnership unit options — 65 — — — 65 Tax effect of units involved in treasury unit transactions — (4,440 ) — — — (4,440 ) Payments related to tax withholding for equity compensation — (4,173 ) — — — (4,173 ) Net cash from (for) financing activities (431,378 ) (8,046 ) (13,854 ) 123,140 223,717 (106,421 ) EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS — — 3,640 — — 3,640 CASH AND CASH EQUIVALENTS Net increase for the year — — 20,195 23,404 (70 ) 43,529 Balance, beginning of year — — 65,563 58,178 (1,025 ) 122,716 Balance, end of year $ — $ — $ 85,758 $ 81,582 $ (1,095 ) $ 166,245 CEDAR FAIR, L.P. CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the Year Ended December 31, 2016 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total NET CASH FROM (FOR) OPERATING ACTIVITIES $ 118,833 $ (28,315 ) $ 33,918 $ 237,262 $ (3,351 ) $ 358,347 CASH FLOWS FOR INVESTING ACTIVITIES Intercompany receivables (payments) receipts — — — (24,562 ) 24,562 — Purchase of identifiable intangible assets — — (29 ) (548 ) — (577 ) Capital expenditures — — (7,863 ) (152,793 ) — (160,656 ) Net cash for investing activities — — (7,892 ) (177,903 ) 24,562 (161,233 ) CASH FLOWS FROM (FOR) FINANCING ACTIVITIES Term debt payments — (1,237 ) (138 ) (4,625 ) — (6,000 ) Intercompany payables (payments) receipts (6,332 ) 30,894 — — (24,562 ) — Distributions paid to partners (189,508 ) — — — 2,326 (187,182 ) Tax effect of units involved in treasury unit transactions — (422 ) — — — (422 ) Payments related to tax withholding for equity compensation — (920 ) — — — (920 ) Net cash from (for) financing activities (195,840 ) 28,315 (138 ) (4,625 ) (22,236 ) (194,524 ) EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS — — 569 — — 569 CASH AND CASH EQUIVALENTS Net increase (decrease) for the year (77,007 ) — 26,457 54,734 (1,025 ) 3,159 Balance, beginning of year 77,007 — 39,106 3,444 — 119,557 Balance, end of year $ — $ — $ 65,563 $ 58,178 $ (1,025 ) $ 122,716 Consolidating Financial Information of Guarantors and Issuers of April 2017 Notes: Cedar Fair, L.P., Canada's Wonderland Company ("Cedar Canada"), Magnum Management Corporation ("Magnum"), and Millennium Operations LLC ("Millennium") are the co-issuers of the Partnership's April 2017 Notes (see Note 5 to the Consolidated Financial Statements). The notes have been fully and unconditionally guaranteed, on a joint and several basis, by each 100% owned subsidiary of Cedar Fair (other than Cedar Canada, Magnum and Millennium) that guarantees the Partnership's senior secured credit facilities. There are no non-guarantor subsidiaries. The following consolidating schedules present condensed financial information for Cedar Fair, L.P., Cedar Canada, Magnum, and Millennium, the co-issuers, and each 100% owned subsidiary of Cedar Fair (other than Cedar Canada, Magnum and Millennium), the guarantors (on a combined basis), as of December 31, 2018 and December 31, 2017 and for the years ended December 31, 2018 , December 31, 2017 , and December 31, 2016 . In lieu of providing separate audited financial statements for the guarantor subsidiaries, the accompanying condensed consolidating financial statements have been included. CEDAR FAIR, L.P. CONDENSED CONSOLIDATING BALANCE SHEET DECEMBER 31, 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 $ — $ — $ 73,326 $ 30,663 $ 2,052 $ (692 ) $ 105,349 Receivables — 1,093 34,497 36,242 902,155 (922,469 ) 51,518 Inventories — — 2,135 23,402 5,216 — 30,753 Other current assets 179 1,411 5,462 8,980 1,564 (5,007 ) 12,589 179 2,504 115,420 99,287 910,987 (928,168 ) 200,209 Property and Equipment, net — 802 172,344 — 1,426,292 — 1,599,438 Investment in Park 601,706 1,182,345 262,462 1,517,897 218,574 (3,782,984 ) — Goodwill 674 — 58,440 8,388 111,217 — 178,719 Other Intangibles, net — — 13,030 — 23,346 — 36,376 Deferred Tax Asset — 18,224 — — — (18,224 ) — Other Assets — — 36 417 8,988 — 9,441 $ 602,559 $ 1,203,875 $ 621,732 $ 1,625,989 $ 2,699,404 $ (4,729,376 ) $ 2,024,183 LIABILITIES AND PARTNERS’ EQUITY Current Liabilities: Current maturities of long-term debt $ — $ 984 $ — $ 4,641 $ — $ — $ 5,625 Accounts payable 565,472 359,953 2,430 14,995 3,625 (923,161 ) 23,314 Deferred revenue — — 8,460 74,062 24,552 — 107,074 Accrued interest 1 1 2,054 5,871 — — 7,927 Accrued taxes 443 6,668 — 8,087 19,400 (5,007 ) 29,591 Accrued salaries, wages and benefits — 17,552 1,234 — — — 18,786 Self-insurance reserves — 10,214 1,433 10,308 2,066 — 24,021 Other accrued liabilities 3,318 4,903 136 5,471 4,553 — 18,381 569,234 400,275 15,747 123,435 54,196 (928,168 ) 234,719 Deferred Tax Liability — — 12,425 — 87,516 (18,224 ) 81,717 Derivative Liability 909 5,796 — — — — 6,705 Other Liabilities — 1,169 — 87 9,802 — 11,058 Long-Term Debt: Term debt — 126,525 — 592,982 — — 719,507 Notes — — 446,241 491,820 — — 938,061 — 126,525 446,241 1,084,802 — — 1,657,568 Equity 32,416 670,110 147,319 417,665 2,547,890 (3,782,984 ) 32,416 $ 602,559 $ 1,203,875 $ 621,732 $ 1,625,989 $ 2,699,404 $ (4,729,376 ) $ 2,024,183 CEDAR FAIR, L.P. CONDENSED CONSOLIDATING BALANCE SHEET DECEMBER 31, 2017 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Co-Issuer Subsidiary (Millennium) Guarantor Subsidiaries Eliminations Total ASSETS Current Assets: Cash and cash equivalents $ — $ — $ 85,758 $ 80,430 $ 1,152 $ (1,095 ) $ 166,245 Receivables — 1,184 15,574 26,130 831,075 (836,241 ) 37,722 Inventories — — 1,891 22,528 5,300 — 29,719 Other current assets 164 28,297 3,454 9,341 1,642 (29,601 ) 13,297 164 29,481 106,677 138,429 839,169 (866,937 ) 246,983 Property and Equipment, net — 835 181,673 — 1,403,264 — 1,585,772 Investment in Park 588,684 1,045,640 238,132 1,392,761 234,237 (3,499,454 ) — Goodwill 674 — 63,551 8,387 111,218 — 183,830 Other Intangibles, net — — 14,177 — 23,887 — 38,064 Deferred Tax Asset — 20,956 — — — (20,956 ) — Other Assets — — 40 402 9,068 — 9,510 $ 589,522 $ 1,096,912 $ 604,250 $ 1,539,979 $ 2,620,843 $ (4,387,347 ) $ 2,064,159 LIABILITIES AND PARTNERS’ EQUITY Current Liabilities: Accounts payable $ 497,558 $ 344,410 $ 1,379 $ 13,572 $ 5,038 $ (837,336 ) $ 24,621 Deferred revenue — — 6,237 59,307 20,587 — 86,131 Accrued interest 27 18 2,055 6,024 — — 8,124 Accrued taxes 352 — — 6,176 67,048 (29,601 ) 43,975 Accrued salaries, wages and benefits — 17,498 1,242 — — — 18,740 Self-insurance reserves — 10,947 1,618 10,156 2,386 — 25,107 Other accrued liabilities 3,406 5,094 157 5,649 4,490 — 18,796 501,343 377,967 12,688 100,884 99,549 (866,937 ) 225,494 Deferred Tax Liability — — 13,809 — 81,945 (20,956 ) 74,798 Derivative Liability 5,233 3,489 — — — — 8,722 Other Liabilities — 873 — 120 10,691 — 11,684 Long-Term Debt: Term debt — 127,437 — 596,351 — — 723,788 Notes — — 445,156 491,571 — — 936,727 — 127,437 445,156 1,087,922 — — 1,660,515 Equity 82,946 587,146 132,597 351,053 2,428,658 (3,499,454 ) 82,946 $ 589,522 $ 1,096,912 $ 604,250 $ 1,539,979 $ 2,620,843 $ (4,387,347 ) $ 2,064,159 CEDAR FAIR, L.P. CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME For the Year Ended December 31, 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 $ 103,687 $ 336,778 $ 124,506 $ 995,350 $ 382,569 $ (594,360 ) $ 1,348,530 Costs and expenses: Cost of food, merchandise and games revenues — — 10,841 85,698 18,194 — 114,733 Operating expenses — 328,709 47,551 759,590 42,860 (594,360 ) 584,350 Selling, general and administrative 2,301 67,582 10,586 93,734 19,130 — 193,333 Depreciation and amortization — 33 15,273 — 140,223 — 155,529 Loss on impairment / retirement of fixed assets, net — — 221 2,260 7,697 — 10,178 Gain on sale of investment — (112 ) — — — — (112 ) 2,301 396,212 84,472 941,282 228,104 (594,360 ) 1,058,011 Operating income (loss) 101,386 (59,434 ) 40,034 54,068 154,465 — 290,519 Interest expense, net 23,339 18,331 23,988 51,643 (33,129 ) — 84,172 Net effect of swaps 1,228 6,214 — — — — 7,442 Loss on early debt extinguishment — 187 — 886 — — 1,073 Loss on foreign currency — 51 36,203 — — — 36,254 Other (income) expense 250 (78,571 ) 4,196 — 74,307 — 182 (Income) loss from investment in affiliates (61,484 ) (62,244 ) (24,329 ) — 2,517 145,540 — Income (loss) before taxes 138,053 56,598 (24 ) 1,539 110,770 (145,540 ) 161,396 Provision (benefit) for taxes 11,400 (4,886 ) 2,494 1,539 24,196 — 34,743 Net income (loss) $ 126,653 $ 61,484 $ (2,518 ) $ — $ 86,574 $ (145,540 ) $ 126,653 Other comprehensive income (loss), (net of tax): Cumulative foreign currency translation adjustment 17,240 — 17,240 — — (17,240 ) 17,240 Cash flow hedging derivative activity 8,366 2,813 — — — (2,813 ) 8,366 Other comprehensive income (loss), (net of tax) 25,606 2,813 17,240 — — (20,053 ) 25,606 Total comprehensive income $ 152,259 $ 64,297 $ 14,722 $ — $ 86,574 $ (165,593 ) $ 152,259 CEDAR FAIR, L.P. CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME For the Year Ended December 31, 2017 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Co-Issuer Subsidiary (Millennium) Guarantor Subsidiaries Eliminations Total Net revenues $ 104,080 $ 317,496 $ 127,929 $ 960,108 $ 395,745 $ (583,391 ) $ 1,321,967 Costs and expenses: Cost of food, merchandise and games revenues — — 11,483 80,942 18,386 — 110,811 Operating expenses — 313,654 44,990 738,719 44,130 (583,391 ) 558,102 Selling, general and administrative 3,007 67,872 10,497 92,527 19,867 — 193,770 Depreciation and amortization — 33 15,654 — 137,535 — 153,222 Loss on impairment / retirement of fixed assets, net — — 656 3,102 8,970 — 12,728 Gain on sale of investment — (1,877 ) — — — — (1,877 ) 3,007 379,682 83,280 915,290 228,888 (583,391 ) 1,026,756 Operating income (loss) 101,073 (62,186 ) 44,649 44,818 166,857 — 295,211 Interest expense, net 23,739 18,837 24,839 39,768 (22,435 ) — 84,748 Net effect of swaps (150 ) 105 — — — — (45 ) Loss on early debt extinguishment 11,773 8,188 205 2,955 — — 23,121 Gain on foreign currency — (25 ) (29,061 ) — — — (29,086 ) Other (income) expense 250 (73,581 ) 3,460 — 69,756 — (115 ) Income from investment in affiliates (160,925 ) (176,698 ) (38,057 ) — (84,398 ) 460,078 — Income before taxes 226,386 160,988 83,263 2,095 203,934 (460,078 ) 216,588 Provision (benefit) for taxes 10,910 60 (1,134 ) 2,095 (10,819 ) — 1,112 Net income $ 215,476 $ 160,928 $ 84,397 $ — $ 214,753 $ (460,078 ) $ 215,476 Other comprehensive income (loss), (net of tax): Cumulative foreign currency translation adjustment (14,849 ) — (14,849 ) — — 14,849 (14,849 ) Cash flow hedging derivative activity 7,975 2,422 — — — (2,422 ) 7,975 Other comprehensive income (loss), (net of tax) (6,874 ) 2,422 (14,849 ) — — 12,427 (6,874 ) Total comprehensive income $ 208,602 $ 163,350 $ 69,548 $ — $ 214,753 $ (447,651 ) $ 208,602 CEDAR FAIR, L.P. CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME For the Year Ended December 31, 2016 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Co-Issuer Subsidiary (Millennium) Guarantor Subsidiaries Eliminations Total Net revenues $ 144,042 $ 320,945 $ 117,962 $ 962,363 $ 378,556 $ (635,147 ) $ 1,288,721 Costs and expenses: Cost of food, merchandise and games revenues — — 9,868 78,984 17,756 — 106,608 Operating expenses — 303,974 42,820 777,841 49,393 (635,147 ) 538,881 Selling, general and administrative 3,029 68,422 10,151 85,170 15,058 — 181,830 Depreciation and amortization — 35 14,816 — 117,025 — 131,876 Loss on impairment / retirement of fixed assets, net — — 159 2,686 9,742 — 12,587 3,029 372,431 77,814 944,681 208,974 (635,147 ) 971,782 Operating income (loss) 141,013 (51,486 ) 40,148 17,682 169,582 — 316,939 Interest expense, net 32,643 24,114 25,403 15,695 (14,169 ) — 83,686 Net effect of swaps (473 ) (724 ) — — — — (1,197 ) (Gain) loss on foreign currency — — (14,660 ) 4 — — (14,656 ) Other (income) expense 250 (83,657 ) 3,925 — 79,482 — — Income from investment in affiliates (80,295 ) (73,132 ) (20,545 ) — (27,628 ) 201,600 — Income before taxes 188,888 81,913 46,025 1,983 131,897 (201,600 ) 249,106 Provision for taxes 11,200 1,621 18,396 1,983 38,218 — 71,418 Net income $ 177,688 $ 80,292 $ 27,629 $ — $ 93,679 $ (201,600 ) $ 177,688 Other comprehensive income (loss), (net of tax): Cumulative foreign currency translation adjustment (3,700 ) — (3,700 ) — — 3,700 (3,700 ) Cash flow hedging derivative activity 3,350 1,060 — — — (1,060 ) 3,350 Other comprehensive income (loss), (net of tax) (350 ) 1,060 (3,700 ) — — 2,640 (350 ) Total comprehensive income $ 177,338 $ 81,352 $ 23,929 $ — $ 93,679 $ (198,960 ) $ 177,338 CEDAR FAIR, L.P. CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the Year Ended December 31, 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 OPERATING ACTIVITIES $ 136,471 $ 11,057 $ 12,901 $ 78,559 $ 112,497 $ (745 ) $ 350,740 CASH FLOWS FROM (FOR) INVESTING ACTIVITIES Intercompany receivables (payments) receipts — — — — (67,861 ) 67,861 — Purchase of identifiable intangible assets — — — (8 ) (33 ) — (41 ) Sale of preferred equity investment — 112 — — — — 112 Capital expenditures — — (19,976 ) (126,096 ) (43,703 ) — (189,775 ) Net cash from (for) investing activities — 112 (19,976 ) (126,104 ) (111,597 ) 67,861 (189,704 ) CASH FLOWS FOR FINANCING ACTIVITIES Intercompany payables (payments) receipts 67,876 (15 ) — — — (67,861 ) — Distributions paid to partners (204,347 ) — — — — 1,148 (203,199 ) Payment of debt issuance costs and original issue discount — (321 ) — (2,222 ) — — (2,543 ) Exercise of limited partnership unit options — 125 — — — — 125 Tax effect of units involved in treasury unit transactions — (2,530 ) — — — — (2,530 ) Payments related to tax withholding for equity compensation — (8,428 ) — — — — (8,428 ) Net cash for financing activities (136,471 ) (11,169 ) — (2,222 ) — (66,713 ) (216,575 ) EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS — — (5,357 ) — — — (5,357 ) CASH AND CASH EQUIVALENTS Net increase (decrease) for the year — — (12,432 ) (49,767 ) 900 403 (60,896 ) Balance, beginning of year — — 85,758 80,430 1,152 (1,095 ) 166,245 Balance, end of year $ — $ — $ 73,326 $ 30,663 $ 2,052 $ (692 ) $ 105,349 CEDAR FAIR, L.P. CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the Year Ended December 31, 2017 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Co-Issuer Subsidiary (Millennium) Guarantor Subsidiaries Eliminations Total NET CASH FROM (FOR) OPERATING ACTIVITIES $ 93,378 $ (10,710 ) $ 40,569 $ 48,979 $ 160,801 $ (1,838 ) $ 331,179 CASH FLOWS FROM (FOR) INVESTING ACTIVITIES Intercompany receivables (payments) receipts — — — — (278,051 ) 278,051 — Proceeds from returns on investments 338,000 15,500 — — 146,500 (500,000 ) — Purchase of identifiable intangible assets — — — (66 ) — — (66 ) Proceeds from sale of preferred equity investment — 3,281 — — — — 3,281 Capital expenditures — (25 ) (10,160 ) (149,448 ) (28,451 ) — (188,084 ) Net cash from (for) investing activities 338,000 18,756 (10,160 ) (149,514 ) (160,002 ) (221,949 ) (184,869 ) CASH FLOWS FROM (FOR) FINANCING ACTIVITIES Intercompany payables (payments) receipts 69,160 208,891 — — — (278,051 ) — Payments for returns of capital — — — (500,000 ) — 500,000 — Term debt borrowings — 131,000 — 619,000 — — 750,000 Note borrowings — — — 500,000 — — 500,000 Term debt payments — (126,619 ) (13,854 ) (477,377 ) — — (617,850 ) Note payments, including amounts paid for early termination (304,014 ) (211,444 ) — — — — (515,458 ) Distributions paid to partners (196,524 ) — — — — 1,768 (194,756 ) Payment of debt issuance costs — (1,326 ) — (18,483 ) — — (19,809 ) Exercise of limited partnership unit options — 65 — — — — 65 Tax effect of units involved in treasury unit transactions — (4,440 ) — — — — (4,440 ) Payments related to tax withholding for equity compensation — (4,173 ) — — — — (4,173 ) Net cash from (for) financing activities (431,378 ) (8,046 ) (13,854 ) 123,140 — 223,717 (106,421 ) EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS — — 3,640 — — — 3,640 CASH AND CASH EQUIVALENTS Net increase for the year — — 20,195 22,605 799 (70 ) 43,529 Balance, beginning of year — — 65,563 57,825 353 (1,025 ) 122,716 Balance, end of year $ — $ — $ 85,758 $ 80,430 $ 1,152 $ (1,095 ) $ 166,245 CEDAR FAIR, L.P. CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the Year Ended December 31, 2016 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Co-Issuer Subsidiary (Millennium) Guarantor Subsidiaries Eliminations Total NET CASH FROM (FOR) OPERATING ACTIVITIES $ 118,833 $ (28,315 ) $ 33,918 $ 189,534 $ 47,728 $ (3,351 ) $ 358,347 CASH FLOWS FOR INVESTING ACTIVITIES Intercompany receivables (payments) receipts — — — — (24,562 ) 24,562 — Purchase of identifiable intangible assets — — (29 ) (74 ) (474 ) — (577 ) Capital expenditures — — (7,863 ) (129,815 ) (22,978 ) — (160,656 ) Net cash for investing activities — — (7,892 ) (129,889 ) (48,014 ) 24,562 (161,233 ) CASH FLOWS FROM (FOR) FINANCING ACTIVITIES Intercompany payables (payments) receipts (6,332 ) 30,894 — — — (24,562 ) — Term debt payments — (1,237 ) (138 ) (4,625 ) — — (6,000 ) Distributions paid to partners (189,508 ) — — — — 2,326 (187,182 ) Tax effect of units involved in treasury unit transactions — (422 ) — — — — (422 ) Payments related to tax withholding for equity compensation — (920 ) — — — — (920 ) Net cash from (for) financing activities (195,840 ) 28,315 (138 ) (4,625 ) — (22,236 ) (194,524 ) EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS — — 569 — — — 569 CASH AND CASH EQUIVALENTS Net increase (decrease) for the year (77,007 ) — 26,457 55,020 (286 ) (1,025 ) 3,159 Balance, beginning of year 77,007 — 39,106 2,805 639 — 119,557 Balance, end of year $ — $ — $ 65,563 $ 57,825 $ 353 $ (1,025 ) $ 122,716

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Principles Consolidation	Principles of Consolidation The consolidated financial statements include the accounts of the Partnership and its subsidiaries, all of which are wholly owned. Intercompany transactions and balances are eliminated in consolidation.
Foreign Currency	Foreign Currency The U.S. dollar is the reporting currency for the Partnership and the functional currency for the majority of the Partnership's operations. The financial statements of the Partnership's Canadian subsidiary are measured using the Canadian dollar as its functional currency. Assets and liabilities are translated into U.S. dollars at the appropriate spot rates as of the balance sheet date, while income and expenses are translated at average monthly exchange rates. Translation gains and losses are included as components of accumulated other comprehensive income in partners' equity. Gains or losses from remeasuring foreign currency transactions from the transaction currency to functional currency are included in income.
Segment Reporting	Segment Reporting Each of the Partnership's parks operates autonomously, and management reviews operating results, evaluates performance and makes operating decisions, including the allocation of resources, on a property-by-property basis. In addition to reviewing and evaluating performance of the business at the individual park level, the structure of the Partnership's management incentive compensation systems are centered on the operating results of each park as an integrated operating unit. Therefore, each park represents a separate operating segment of the Partnership's business. Although the Partnership manages its parks with a high degree of autonomy, each park offers and markets a similar collection of products and services to similar customers. In addition, the parks all have similar economic characteristics, in that they all show similar long-term growth trends in key industry metrics such as attendance, in-park per capita spending, net revenue, operating costs and operating profit. Therefore, the Partnership operates within a single reportable segment of amusement/water parks with accompanying resort facilities.
Estimates	Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during each period. Actual results could differ from those estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents The Partnership considers all highly liquid instruments purchased with an original maturity of three months or less to be cash equivalents.
Inventories	Inventories The Partnership's inventories primarily consist of purchased products, such as merchandise and food, for sale to its customers. Inventories are stated at the lower of cost or market using the first-in, first-out (FIFO) or average cost methods of accounting at the park level.
Property and Equipment	Property and Equipment Property and equipment are recorded at cost. Expenditures made to maintain such assets in their original operating condition are expensed as incurred, and improvements and upgrades are generally capitalized. Depreciation is computed on a straight-line basis over the estimated useful lives of the assets. Depreciation expense totaled $154.9 million in 2018 , $152.5 million in 2017 , and $131.2 million in 2016 . The estimated useful lives of the assets are as follows: Land improvements Approximately 25 years Buildings 25 years - 40 years Rides Approximately 20 years Equipment 3 years - 10 years
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 360 - Property, Plant, and Equipment requires that long-lived assets be reviewed for impairment upon the occurrence of events or changes in circumstances that would indicate that the carrying value of the assets may not be recoverable. An impairment loss may be recognized when estimated undiscounted future cash flows expected to result from the use of the asset, including disposition, are less than the carrying value of the asset. The measurement of the impairment loss to be recognized is based on the difference between the fair value and the carrying amounts of the assets. Fair value is generally determined based on a discounted cash flow analysis. In order to determine if an asset has been impaired, assets are grouped and tested at the lowest level for which identifiable, independent cash flows are available.
Goodwill	Goodwill FASB ASC 350 - Intangibles - Goodwill and Other requires that goodwill be tested for impairment. Goodwill is reviewed annually for impairment, or whenever events or changes in circumstances indicate that the carrying value may not be recoverable. All of the Partnership's goodwill is allocated to its reporting units and goodwill impairment tests are performed at the reporting unit level. The Partnership performed its annual goodwill impairment test as of the first days of the fourth quarter for 2018 and 2017 , respectively, and concluded there was no impairment of the carrying value of goodwill in either period. A significant amount of judgment is involved in determining if an indicator of impairment has occurred. Such indicators may include, among others: a significant decline in expected future cash flows; a sustained, significant decline in equity price and market capitalization; a significant adverse change in legal factors or in the business climate; unanticipated competition; the testing for recoverability of a significant asset group within a reporting unit; and slower growth rates. Any adverse change in these factors could have a significant impact on the recoverability of these assets and could have a material impact on our consolidated financial statements. The fair value of a reporting unit is established using a combination of an income (discounted cash flow) approach and market approach. The income approach uses a reporting unit's projection of estimated operating results and cash flows that is discounted using a weighted-average cost of capital that reflects current market conditions. The projection uses management's best estimates of economic and market conditions over the projected period including growth rates in revenues and costs, estimates of future expected changes in operating margins and cash expenditures. Other significant estimates and assumptions include terminal value growth rates, future estimates of capital expenditures and changes in future working capital requirements. A market approach estimates fair value by applying cash flow multiples to the reporting unit's operating performance. The multiples are derived from comparable publicly traded companies with similar operating and investment characteristics of the reporting units. If an impairment is identified, an impairment charge is recognized for the amount by which a reporting unit's carrying amount exceeds its fair value, not to exceed the carrying amount of goodwill.
Other Intangible Assets	Other Intangible Assets The Partnership's other intangible assets consist primarily of trade-names and license and franchise agreements. The Partnership assesses the indefinite-lived trade-names for impairment separately from goodwill. After considering the expected use of the trade-names and reviewing any legal, regulatory, contractual, obsolescence, demand, competitive or other economic factors that could limit the useful lives of the trade-names, in accordance with FASB ASC 350, the Partnership determined that the trade-names had indefinite lives. Pursuant to FASB ASC 350, indefinite-lived intangible assets are reviewed, along with goodwill, annually for impairment or more frequently if impairment indicators arise. A relief-from-royalty model is used to determine whether the fair value of trade-names exceed their carrying amounts. The fair value of the trade-names is determined as the present value of fees avoided by owning the respective trade-name. The Partnership performed its annual impairment test as of the first days of the fourth quarter for 2018 and 2017 , respectively, and concluded there was no impairment of the carrying value of these assets in either period. The Partnership's license and franchise agreements are amortized over the life of the agreement, generally ranging from three to twenty years.
Self Insurance Reserves	Self-Insurance Reserves Reserves are recorded for the estimated amounts of guest and employee claims and expenses incurred each period. Reserves are established for both identified claims and incurred but not reported (IBNR) claims. Such amounts are accrued for when claim amounts become probable and estimable. Reserves for identified claims are based upon the Partnership's own historical claims experience and third-party estimates of settlement costs. Reserves for IBNR claims, which are not material to our consolidated financial statements, are based upon the Partnership's own claims data history. All self-insurance reserves are periodically reviewed for changes in facts and circumstances, and adjustments are made as necessary.
Derivative Financial Instruments	Derivative Financial Instruments The Partnership is exposed to market risks, primarily resulting from changes in interest rates and currency exchange rates. To manage these risks, it may enter into derivative transactions pursuant to its overall financial risk management program. The Partnership does not use derivative financial instruments for trading purposes. The Partnership accounts for the use of derivative financial instruments according to FASB ASC 815 - Derivatives and Hedging. As of December 31, 2018 , the Partnership had no derivatives designated as cash flow hedges. Instruments that do not qualify for hedge accounting or were de-designated are prospectively adjusted to fair value each reporting period through "Net effect of swaps".
Revenue Recognition and Related Receivables and Contract Liabilities	Revenue Recognition and related receivables and contract liabilities 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: 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 transaction fees charged to customers are included in "Accommodations, extra-charge products and other". The following table presents the Partnership's revenues disaggregated by revenues generated within the parks and revenues generated from out-of-park operations less amounts remitted to outside parties under concessionaire arrangements, described below, for the periods presented: Years Ended December 31, (In thousands) 2018 2017 2016 In-park revenues $ 1,235,742 $ 1,216,698 $ 1,177,447 Out-of-park revenues 152,216 143,763 146,137 Concessionaire remittance (39,428 ) (38,494 ) (34,863 ) Net revenues $ 1,348,530 $ 1,321,967 $ 1,288,721 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 transaction fees charged to customers, advanced ticket sales, marina deposits, advanced resort reservations, and other deferred revenue. Deferred revenue outstanding as of January 1, 2018 was 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. The difference in the opening and closing balances of the Partnership's deferred revenue balance in the current period was attributable to additional season-long product sales during the current year for the 2019 operating season. 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 vary in length from three monthly installments to twelve monthly installments. 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. As of December 31, 2018 and December 31, 2017 , the Partnership recorded a $2.6 million and $2.2 million allowance for doubtful accounts, respectively, representing estimated defaults on installment purchase plans. The default estimate is calculated using the historical default rate adjusted for current period trends. The allowance for doubtful accounts is recorded as a reduction of deferred revenue to the extent revenue has not been recognized on the corresponding season-long products. 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 non-current 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 non-current. With the exception of the non-current 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.
Advertising Costs	Advertising Costs Production costs of commercials and programming are expensed in the year first aired. All other costs associated with advertising, promotion and marketing programs are expensed as incurred, or for certain costs, over each park's operating season.
Equity-Based Compensation	Equity-Based Compensation The Partnership accounts for equity-based compensation in accordance with FASB ASC 718 - Compensation - Stock Compensation which requires measurement of compensation cost for all equity-based awards at fair value on the date of grant and recognition of compensation over the service period for awards expected to vest. The Partnership recognizes forfeitures as they occur.
Income Tax	Income Taxes The Partnership's legal entity structure includes both partnerships and corporate subsidiaries. As a publicly traded partnership, the Partnership is subject to an entity-level tax (the "PTP tax"). Accordingly, the Partnership itself is not subject to corporate income taxes; rather, the Partnership's tax attributes (except those of the corporate subsidiaries) are included in the tax returns of its partners. The Partnership's corporate subsidiaries are subject to entity-level income taxes. Neither the Partnership's financial reporting income, nor the cash distributions to unitholders, can be used as a substitute for the detailed tax calculations that the Partnership must perform annually for its partners. Net income from the Partnership is not treated as passive income for federal income tax purposes. As a result, partners subject to the passive activity loss rules are not permitted to offset income from the Partnership with passive losses from other sources. The Partnership's corporate subsidiaries account for income taxes under the asset and liability method. Accordingly, deferred tax assets and liabilities are recognized for the future book and tax consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are determined using enacted tax rates expected to apply in the year in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax law is recognized in income at the time of enactment of such change in tax law. Any interest or penalties due for payment of income taxes are included in the provision for income taxes. The Partnership's total provision for taxes includes PTP taxes owed (see Note 9 to the Consolidated Financial Statements).
Earnings Per Unit	Earnings Per Unit For purposes of calculating the basic and diluted earnings per limited partner unit, no adjustments have been made to the reported amounts of net income.
Adopted and New Accounting Pronouncements	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 comparative reporting approach allowable under ASU 2018-11, which requires application of the new standard at the adoption date. The Partnership adopted this standard in the first quarter of 2019 using the comparative reporting approach. The Partnership elected not to reassess: whether any expired or existing contracts are or contain leases; the lease classification of any expired or existing leases; and the initial direct costs for any existing leases. The adoption of the standard is expected to result in the recognition of right-of-use assets and corresponding lease liabilities between $65.0 million and $75.0 million for the Partnership's Santa Clara land lease, as well as other operating leases. Other Adopted Accounting Pronouncements 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. In August 2018, the FASB issued Accounting Standards Update No. 2018-15, Customer's Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement that is a Service Contract ("ASU 2018-15"). The ASU aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software. The capitalized implementation costs of a hosting arrangement that is a service contract will be expensed over the term of the hosting arrangement. ASU 2018-15 is effective for annual and interim periods beginning after December 15, 2019. Early adoption is permitted, including adoption in any interim period. The amendments can be applied either retrospectively or prospectively to all implementation costs incurred after the adoption date. The Partnership adopted this standard in the third quarter of 2018 using the prospective method. The Partnership anticipates the standard to lengthen the timing of expense recognition associated with upcoming cloud-based projects.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Schedule of Foreign Currency Gains and Losses	Foreign currency (gains) losses for the periods presented were as follows: Years Ended December 31, (In thousands) 2018 2017 2016 (Gain) loss on foreign currency related to re-measurement of U.S. dollar denominated debt held in Canada $ 37,724 $ (30,912 ) $ (14,771 ) (Gain) loss on other transactions (1,470 ) 1,826 115 (Gain) loss on foreign currency $ 36,254 $ (29,086 ) $ (14,656 )
Property, Plant and Equipment. Weighted Average Useful Lives	The estimated useful lives of the assets are as follows: Land improvements Approximately 25 years Buildings 25 years - 40 years Rides Approximately 20 years Equipment 3 years - 10 years
Disaggregation of Revenue	The following table presents the Partnership's revenues disaggregated by revenues generated within the parks and revenues generated from out-of-park operations less amounts remitted to outside parties under concessionaire arrangements, described below, for the periods presented: Years Ended December 31, (In thousands) 2018 2017 2016 In-park revenues $ 1,235,742 $ 1,216,698 $ 1,177,447 Out-of-park revenues 152,216 143,763 146,137 Concessionaire remittance (39,428 ) (38,494 ) (34,863 ) Net revenues $ 1,348,530 $ 1,321,967 $ 1,288,721
Schedule of Weighted Average Number of Units	The unit amounts used in calculating the basic and diluted earnings per limited partner unit for the years ended December 31, 2018 , 2017 and 2016 are as follows: Years Ended December 31, 2018 2017 2016 (In thousands, except per unit amounts) Basic weighted average units outstanding 56,212 56,061 55,933 Effect of dilutive units: Deferred units ( Note 7 ) 48 42 31 Performance units ( Note 7 ) 135 188 181 Restricted units ( Note 7 ) 312 324 288 Unit options ( Note 7 ) 153 185 129 Diluted weighted average units outstanding 56,860 56,800 56,562 Net income per unit - basic $ 2.25 $ 3.84 $ 3.18 Net income per unit - diluted $ 2.23 $ 3.79 $ 3.14

Goodwill and Other Intangible_2

Goodwill and Other Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 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 years ended December 31, 2018 and December 31, 2017 is as follows: (In thousands) Goodwill (gross) Accumulated Impairment Losses Goodwill (net) Balance as of December 31, 2016 $ 259,528 $ (79,868 ) $ 179,660 Foreign currency exchange translation 4,170 — 4,170 Balance as of December 31, 2017 263,698 (79,868 ) 183,830 Foreign currency exchange translation (5,111 ) — (5,111 ) Balance as of December 31, 2018 $ 258,587 $ (79,868 ) $ 178,719
Partnership's other intangible assets	As of December 31, 2018 and December 31, 2017 , the Partnership's other intangible assets consisted of the following: (In thousands) Weighted Average Amortization Period Gross Carrying Amount Accumulated Amortization Net Carrying Value December 31, 2018 Other intangible assets: Trade names — $ 35,394 $ — $ 35,394 License / franchise agreements 6.9 years 3,379 (2,397 ) 982 Total other intangible assets $ 38,773 $ (2,397 ) $ 36,376 December 31, 2017 Other intangible assets: Trade names — $ 36,531 $ — $ 36,531 License / franchise agreements 5.9 years 3,360 (1,827 ) 1,533 Total other intangible assets $ 39,891 $ (1,827 ) $ 38,064

Long-Term Debt (Tables)

Long-Term Debt (Tables)	12 Months Ended
	Dec. 31, 2018
Debt Disclosure [Abstract]
Schedule of Long-term Debt Instruments	Long-term debt as of December 31, 2018 and December 31, 2017 consisted of the following: (In thousands) December 31, 2018 December 31, 2017 Term debt (1) April 2017 U.S. term loan averaging 3.83% in 2018; 3.43% in 2017 (due 2017-2024) $ 735,000 $ 735,000 Notes April 2017 U.S. fixed rate notes at 5.375% (due 2027) 500,000 500,000 June 2014 U.S. fixed rate notes at 5.375% (due 2024) 450,000 450,000 1,685,000 1,685,000 Less current portion (5,625 ) — 1,679,375 1,685,000 Less debt issuance costs and original issue discount (21,807 ) (24,485 ) $ 1,657,568 $ 1,660,515 (1) The average interest rates do not reflect the effect of interest rate swap agreements (see Note 6 to the Consolidated Financial Statements).
Schedule of Maturities of Long-term Debt	The term loan amortizes at $7.5 million annually. The minimum maturities of term debt under the Amended 2017 Credit Agreement are as follows: (In thousands) 2019 2020 2021 2022 2023 2024 & Beyond Total April 2017 U.S. term loan averaging 3.83% in 2018; 3.43% in 2017 (due 2017-2024) $ 5,625 $ 7,500 $ 7,500 $ 7,500 $ 7,500 $ 699,375 $ 735,000

Derivative Financial Instrume_2

Derivative Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2018
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Fair value of derivative instruments in Condensed Consolidated Balance Sheet	The fair market value of the Partnership's swap portfolio was recorded on the consolidated balance sheets within "Derivative Liability" as of December 31, 2018 and December 31, 2017 as follows: (In thousands) December 31, 2018 December 31, 2017 Derivatives not designated as hedging instruments: Interest rate swaps $ (6,705 ) $ (8,722 )
Effects of derivative instruments on income (loss) and other comprehensive income (loss)	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: Years Ended December 31, (In thousands) 2018 2017 2016 Change in fair market value $ (2,017 ) $ (9,504 ) $ (9,868 ) Amortization of amounts in AOCI 9,459 9,459 8,671 Net effect of swaps $ 7,442 $ (45 ) $ (1,197 )

Partners' Equity and Equity-B_2

Partners' Equity and Equity-Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2018
Partners' Capital Notes [Abstract]
Share-based Compensation, Activity	Equity-based compensation expense recognized in the consolidated statements of operations and comprehensive income within "Selling, General and Administrative Expense" for the applicable periods was as follows: Years Ended December 31, (In thousands) 2018 2017 2016 Awards Payable in Cash or Equity Performance units $ — $ 507 $ 4,586 Deferred units (266 ) 627 993 Awards Payable in Equity Performance units 5,413 8,822 7,519 Restricted units 5,830 4,612 3,856 Unit Options — — 5 Total equity-based compensation expense $ 10,977 $ 14,568 $ 16,959
Schedule of Share-based Compensation, Stock Options, Activity	(In thousands, except per unit amounts) Unit Options Weighted Average Exercise Price Weighted Average Remaining Contractual Life Aggregate Intrinsic Value Options outstanding at December 31, 2017 374 $ 34.55 Exercised (6 ) 36.95 Options outstanding at December 31, 2018 368 $ 34.51 Options exercisable, end of year 368 $ 34.51 3.8 years $ 4,707 Performance Units (In thousands, except per unit amounts) Number of Units Weighted Average Grant Date Fair Value Per Unit Unvested performance units at December 31, 2017 532 $ 57.18 Granted (1) 122 $ 52.56 Forfeited (58 ) $ 59.10 Vested (217 ) $ 54.63 Unvested performance units at December 31, 2018 379 $ 56.86 (1) Includes 18 forfeitable distribution-equivalent units Deferred Units (In thousands, except per unit amounts) Number of Units Weighted Average Grant Date Fair Value Per Unit Outstanding deferred units at December 31, 2017 44 $ 55.41 Granted (1) 12 $ 49.35 Forfeited — — Vested — — Outstanding deferred units at December 31, 2018 56 $ 54.21 (1) Includes 3 distribution-equivalent units
Schedule of Nonvested Restricted Stock Units Activity	Restricted Units (In thousands, except per unit amounts) Number of Units Weighted Average Grant Date Fair Value Per Unit Unvested restricted units at December 31, 2017 252 $ 59.75 Granted 130 $ 53.62 Forfeited (5 ) $ 60.74 Vested (67 ) $ 56.59 Unvested restricted units at December 31, 2018 310 $ 57.85

Income and Partnership Taxes (T

Income and Partnership Taxes (Tables)	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Schedule of Income before Income Tax, Domestic and Foreign	Significant components of income before taxes for the years ended December 31, 2018 , 2017 and 2016 were as follows: (In thousands) 2018 2017 2016 Domestic $ 185,749 $ 171,382 $ 223,626 Foreign (24,353 ) 45,206 25,480 Total income before taxes $ 161,396 $ 216,588 $ 249,106
Schedule of Components of Income Tax Expense (Benefit)	The provision (benefit) for income taxes was comprised of the following for the years ended December 31, 2018 , 2017 and 2016 : (In thousands) 2018 2017 2016 Income taxes: Current federal $ 2,682 $ 18,640 $ 40,440 Current state and local 4,901 4,631 5,729 Current foreign 4,301 2,501 3,188 Total current 11,884 25,772 49,357 Deferred federal, state and local 15,525 (41,133 ) 5,766 Deferred foreign (4,266 ) 5,363 4,896 Total deferred 11,259 (35,770 ) 10,662 Total provision (benefit) for income taxes $ 23,143 $ (9,998 ) $ 60,019
Schedule of Effective Income Tax Rate Reconciliation	The sources and tax effects of the differences were as follows: (In thousands) 2018 2017 2016 Income tax provision based on the U.S. federal statutory tax rate $ 33,893 $ 75,806 $ 87,187 Partnership income not includible in corporate income (16,403 ) (23,644 ) (38,702 ) State and local taxes, net of federal income tax benefit 5,278 4,878 6,323 Valuation allowance 2,321 (119 ) (1,473 ) Tax credits (1,300 ) (1,063 ) (1,066 ) Change in U.S. tax law (8,730 ) (54,171 ) 7,366 Foreign currency translation (gains) losses 7,949 (10,756 ) — Nondeductible expenses and other 135 (929 ) 384 Total provision (benefit) for income taxes $ 23,143 $ (9,998 ) $ 60,019
Schedule of Deferred Tax Assets and Liabilities	Significant components of deferred tax assets and liabilities as of December 31, 2018 and December 31, 2017 were as follows: (In thousands) 2018 2017 Deferred tax assets: Compensation $ 5,899 $ 9,022 Accrued expenses 3,932 4,647 Foreign tax credits 8,758 8,654 Tax attribute carryforwards 2,321 2,016 Derivatives 1,478 938 Foreign currency 8,965 5,443 Deferred revenue 2,521 2,653 Deferred tax assets 33,874 33,373 Valuation allowance (6,410 ) (4,088 ) Net deferred tax assets 27,464 29,285 Deferred tax liabilities: Property (94,847 ) (91,730 ) Intangibles (14,334 ) (12,353 ) Deferred tax liabilities (109,181 ) (104,083 ) Net deferred tax liability $ (81,717 ) $ (74,798 )

Operating Lease Commitments a_2

Operating Lease Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2018
Operating Lease Commitments and Contingencies [Abstract]
Schedule of Future Minimum Rental Payments for Operating Leases	Future minimum lease payments under non-cancelable operating leases as of December 31, 2018 were as follows: (In thousands) Future Minimum Lease Payments Year: 2019 $ 7,563 2020 6,494 2021 5,742 2022 5,438 2023 5,366 Thereafter 85,689 Total $ 116,292

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 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 December 31, 2018 and December 31, 2017 on a recurring basis as well as the fair values of other financial instruments: (In thousands) December 31, 2018 December 31, 2017 Consolidated Balance Sheet Location Fair Value Hierarchy Level Carrying Value Fair Carrying Value Fair Financial assets (liabilities) measured on a recurring basis: Short-term investments Other current assets Level 1 $ 511 $ 511 $ 736 $ 736 Interest rate swaps Derivative Liability Level 2 $ (6,705 ) $ (6,705 ) $ (8,722 ) $ (8,722 ) Other financial assets (liabilities): April 2017 term debt Long-Term Debt (1) Level 2 $ (729,375 ) $ (707,494 ) $ (735,000 ) $ (742,350 ) April 2017 notes Long-Term Debt (1) Level 1 (2) $ (500,000 ) $ (475,000 ) $ (500,000 ) $ (525,000 ) June 2014 notes Long-Term Debt (1) Level 1 $ (450,000 ) $ (441,000 ) $ (450,000 ) $ (469,125 ) (1) Carrying values of long-term debt balances are before reductions of debt issuance costs and original issue discount of $21.8 million and $24.5 million as of December 31, 2018 and December 31, 2017 , respectively. (2) The April 2017 notes were based on Level 1 inputs as of December 31, 2018 and Level 2 inputs as of December 31, 2017 .

Changes in Accumulated Other _2

Changes in Accumulated Other Comprehensive Income (Tables)	12 Months Ended
	Dec. 31, 2018
Equity [Abstract]
Schedule of Accumulated Other Comprehensive Income (Loss)	The following tables reflect the changes in accumulated other comprehensive income (loss) related to limited partners' equity for the years ended December 31, 2018 , December 31, 2017 and December 31, 2016 : Changes in Accumulated Other Comprehensive Income by Component (In thousands) Losses on Cash Flow Hedges Foreign Currency Translation Total Balance as of December 31, 2015 $ (19,300 ) $ 22,591 $ 3,291 Other comprehensive income before reclassifications, net of tax $711 and $2,127 (3,960 ) (3,700 ) (7,660 ) Amounts reclassified from accumulated other comprehensive income, net of tax ($1,361) 7,310 — 7,310 Balance as of December 31, 2016 $ (15,950 ) $ 18,891 $ 2,941 Other comprehensive income before reclassifications, net of tax ($4,330) — (14,849 ) (14,849 ) Amounts reclassified from accumulated other comprehensive income, net of tax ($1,484) 7,975 — 7,975 Balance as of December 31, 2017 $ (7,975 ) $ 4,042 $ (3,933 ) Other comprehensive income before reclassifications, net of tax $3,862 — 17,240 17,240 Amounts reclassified from accumulated other comprehensive income, net of tax ($1,094) 8,366 — 8,366 Reclassification of stranded tax effect (391 ) — (391 ) Balance as of December 31, 2018 $ — $ 21,282 $ 21,282
Reclassification out of Accumulated Other Comprehensive Income	Reclassifications Out of Accumulated Other Comprehensive Income (In thousands) Affected Income Statement Location Years Ended December 31, AOCI Component 2018 2017 2016 Interest rate contracts Net effect of swaps $ 9,460 $ 9,459 $ 8,671 Provision for taxes Provision for taxes (1,094 ) (1,484 ) (1,361 ) Losses on cash flow hedges Net of tax $ 8,366 $ 7,975 $ 7,310

Consolidating Financial Infor_2

Consolidating Financial Information of Guarantors and Issuers (Tables)	12 Months Ended
	Dec. 31, 2018
Condensed Consolidated Financial Information [Abstract]
Condensed Consolidating Balance Sheet	CEDAR FAIR, L.P. CONDENSED CONSOLIDATING BALANCE SHEET DECEMBER 31, 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 $ — $ — $ 73,326 $ 32,715 $ (692 ) $ 105,349 Receivables — 1,093 34,497 938,397 (922,469 ) 51,518 Inventories — — 2,135 28,618 — 30,753 Other current assets 179 1,411 5,462 10,544 (5,007 ) 12,589 179 2,504 115,420 1,010,274 (928,168 ) 200,209 Property and Equipment, net — 802 172,344 1,426,292 — 1,599,438 Investment in Park 601,706 1,182,345 262,462 218,575 (2,265,088 ) — Goodwill 674 — 58,440 119,605 — 178,719 Other Intangibles, net — — 13,030 23,346 — 36,376 Deferred Tax Asset — 18,224 — — (18,224 ) — Other Assets — — 36 9,405 — 9,441 $ 602,559 $ 1,203,875 $ 621,732 $ 2,807,497 $ (3,211,480 ) $ 2,024,183 LIABILITIES AND PARTNERS’ EQUITY Current Liabilities: Current maturities of long-term debt $ — $ 984 $ — $ 4,641 $ — $ 5,625 Accounts payable 565,472 359,953 2,430 18,620 (923,161 ) 23,314 Deferred revenue — — 8,460 98,614 — 107,074 Accrued interest 1 1 2,054 5,871 — 7,927 Accrued taxes 443 6,668 — 27,487 (5,007 ) 29,591 Accrued salaries, wages and benefits — 17,552 1,234 — — 18,786 Self-insurance reserves — 10,214 1,433 12,374 — 24,021 Other accrued liabilities 3,318 4,903 136 10,024 — 18,381 569,234 400,275 15,747 177,631 (928,168 ) 234,719 Deferred Tax Liability — — 12,425 87,516 (18,224 ) 81,717 Derivative Liability 909 5,796 — — — 6,705 Other Liabilities — 1,169 — 9,889 — 11,058 Long-Term Debt: Term debt — 126,525 — 592,982 — 719,507 Notes — — 446,241 491,820 — 938,061 — 126,525 446,241 1,084,802 — 1,657,568 Equity 32,416 670,110 147,319 1,447,659 (2,265,088 ) 32,416 $ 602,559 $ 1,203,875 $ 621,732 $ 2,807,497 $ (3,211,480 ) $ 2,024,183 CEDAR FAIR, L.P. CONDENSED CONSOLIDATING BALANCE SHEET DECEMBER 31, 2017 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total ASSETS Current Assets: Cash and cash equivalents $ — $ — $ 85,758 $ 81,582 $ (1,095 ) $ 166,245 Receivables — 1,184 15,574 857,205 (836,241 ) 37,722 Inventories — — 1,891 27,828 — 29,719 Other current assets 164 28,297 3,454 10,983 (29,601 ) 13,297 164 29,481 106,677 977,598 (866,937 ) 246,983 Property and Equipment, net — 835 181,673 1,403,264 — 1,585,772 Investment in Park 588,684 1,045,640 238,132 234,238 (2,106,694 ) — Goodwill 674 — 63,551 119,605 — 183,830 Other Intangibles, net — — 14,177 23,887 — 38,064 Deferred Tax Asset — 20,956 — — (20,956 ) — Other Assets — — 40 9,470 — 9,510 $ 589,522 $ 1,096,912 $ 604,250 $ 2,768,062 $ (2,994,587 ) $ 2,064,159 LIABILITIES AND PARTNERS’ EQUITY Current Liabilities: Accounts payable $ 497,558 $ 344,410 $ 1,379 $ 18,610 $ (837,336 ) $ 24,621 Deferred revenue — — 6,237 79,894 — 86,131 Accrued interest 27 18 2,055 6,024 — 8,124 Accrued taxes 352 — — 73,224 (29,601 ) 43,975 Accrued salaries, wages and benefits — 17,498 1,242 — — 18,740 Self-insurance reserves — 10,947 1,618 12,542 — 25,107 Other accrued liabilities 3,406 5,094 157 10,139 — 18,796 501,343 377,967 12,688 200,433 (866,937 ) 225,494 Deferred Tax Liability — — 13,809 81,945 (20,956 ) 74,798 Derivative Liability 5,233 3,489 — — — 8,722 Other Liabilities — 873 — 10,811 — 11,684 Long-Term Debt: Term debt — 127,437 — 596,351 — 723,788 Notes — — 445,156 491,571 — 936,727 — 127,437 445,156 1,087,922 — 1,660,515 Equity 82,946 587,146 132,597 1,386,951 (2,106,694 ) 82,946 $ 589,522 $ 1,096,912 $ 604,250 $ 2,768,062 $ (2,994,587 ) $ 2,064,159 CEDAR FAIR, L.P. CONDENSED CONSOLIDATING BALANCE SHEET DECEMBER 31, 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 $ — $ — $ 73,326 $ 30,663 $ 2,052 $ (692 ) $ 105,349 Receivables — 1,093 34,497 36,242 902,155 (922,469 ) 51,518 Inventories — — 2,135 23,402 5,216 — 30,753 Other current assets 179 1,411 5,462 8,980 1,564 (5,007 ) 12,589 179 2,504 115,420 99,287 910,987 (928,168 ) 200,209 Property and Equipment, net — 802 172,344 — 1,426,292 — 1,599,438 Investment in Park 601,706 1,182,345 262,462 1,517,897 218,574 (3,782,984 ) — Goodwill 674 — 58,440 8,388 111,217 — 178,719 Other Intangibles, net — — 13,030 — 23,346 — 36,376 Deferred Tax Asset — 18,224 — — — (18,224 ) — Other Assets — — 36 417 8,988 — 9,441 $ 602,559 $ 1,203,875 $ 621,732 $ 1,625,989 $ 2,699,404 $ (4,729,376 ) $ 2,024,183 LIABILITIES AND PARTNERS’ EQUITY Current Liabilities: Current maturities of long-term debt $ — $ 984 $ — $ 4,641 $ — $ — $ 5,625 Accounts payable 565,472 359,953 2,430 14,995 3,625 (923,161 ) 23,314 Deferred revenue — — 8,460 74,062 24,552 — 107,074 Accrued interest 1 1 2,054 5,871 — — 7,927 Accrued taxes 443 6,668 — 8,087 19,400 (5,007 ) 29,591 Accrued salaries, wages and benefits — 17,552 1,234 — — — 18,786 Self-insurance reserves — 10,214 1,433 10,308 2,066 — 24,021 Other accrued liabilities 3,318 4,903 136 5,471 4,553 — 18,381 569,234 400,275 15,747 123,435 54,196 (928,168 ) 234,719 Deferred Tax Liability — — 12,425 — 87,516 (18,224 ) 81,717 Derivative Liability 909 5,796 — — — — 6,705 Other Liabilities — 1,169 — 87 9,802 — 11,058 Long-Term Debt: Term debt — 126,525 — 592,982 — — 719,507 Notes — — 446,241 491,820 — — 938,061 — 126,525 446,241 1,084,802 — — 1,657,568 Equity 32,416 670,110 147,319 417,665 2,547,890 (3,782,984 ) 32,416 $ 602,559 $ 1,203,875 $ 621,732 $ 1,625,989 $ 2,699,404 $ (4,729,376 ) $ 2,024,183 CEDAR FAIR, L.P. CONDENSED CONSOLIDATING BALANCE SHEET DECEMBER 31, 2017 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Co-Issuer Subsidiary (Millennium) Guarantor Subsidiaries Eliminations Total ASSETS Current Assets: Cash and cash equivalents $ — $ — $ 85,758 $ 80,430 $ 1,152 $ (1,095 ) $ 166,245 Receivables — 1,184 15,574 26,130 831,075 (836,241 ) 37,722 Inventories — — 1,891 22,528 5,300 — 29,719 Other current assets 164 28,297 3,454 9,341 1,642 (29,601 ) 13,297 164 29,481 106,677 138,429 839,169 (866,937 ) 246,983 Property and Equipment, net — 835 181,673 — 1,403,264 — 1,585,772 Investment in Park 588,684 1,045,640 238,132 1,392,761 234,237 (3,499,454 ) — Goodwill 674 — 63,551 8,387 111,218 — 183,830 Other Intangibles, net — — 14,177 — 23,887 — 38,064 Deferred Tax Asset — 20,956 — — — (20,956 ) — Other Assets — — 40 402 9,068 — 9,510 $ 589,522 $ 1,096,912 $ 604,250 $ 1,539,979 $ 2,620,843 $ (4,387,347 ) $ 2,064,159 LIABILITIES AND PARTNERS’ EQUITY Current Liabilities: Accounts payable $ 497,558 $ 344,410 $ 1,379 $ 13,572 $ 5,038 $ (837,336 ) $ 24,621 Deferred revenue — — 6,237 59,307 20,587 — 86,131 Accrued interest 27 18 2,055 6,024 — — 8,124 Accrued taxes 352 — — 6,176 67,048 (29,601 ) 43,975 Accrued salaries, wages and benefits — 17,498 1,242 — — — 18,740 Self-insurance reserves — 10,947 1,618 10,156 2,386 — 25,107 Other accrued liabilities 3,406 5,094 157 5,649 4,490 — 18,796 501,343 377,967 12,688 100,884 99,549 (866,937 ) 225,494 Deferred Tax Liability — — 13,809 — 81,945 (20,956 ) 74,798 Derivative Liability 5,233 3,489 — — — — 8,722 Other Liabilities — 873 — 120 10,691 — 11,684 Long-Term Debt: Term debt — 127,437 — 596,351 — — 723,788 Notes — — 445,156 491,571 — — 936,727 — 127,437 445,156 1,087,922 — — 1,660,515 Equity 82,946 587,146 132,597 351,053 2,428,658 (3,499,454 ) 82,946 $ 589,522 $ 1,096,912 $ 604,250 $ 1,539,979 $ 2,620,843 $ (4,387,347 ) $ 2,064,159
Condensed Consolidating Statement of Operations	CEDAR FAIR, L.P. CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME For the Year Ended December 31, 2018 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total Net revenues $ 103,687 $ 336,778 $ 124,506 $ 1,268,200 $ (484,641 ) $ 1,348,530 Costs and expenses: Cost of food, merchandise and games revenues — — 10,841 103,892 — 114,733 Operating expenses — 328,709 47,551 692,731 (484,641 ) 584,350 Selling, general and administrative 2,301 67,582 10,586 112,864 — 193,333 Depreciation and amortization — 33 15,273 140,223 — 155,529 Loss on impairment / retirement of fixed assets, net — — 221 9,957 — 10,178 Gain on sale of investment — (112 ) — — — (112 ) 2,301 396,212 84,472 1,059,667 (484,641 ) 1,058,011 Operating income (loss) 101,386 (59,434 ) 40,034 208,533 — 290,519 Interest expense, net 23,339 18,331 23,988 18,514 — 84,172 Net effect of swaps 1,228 6,214 — — — 7,442 Loss on early debt extinguishment — 187 — 886 — 1,073 Loss on foreign currency — 51 36,203 — — 36,254 Other (income) expense 250 (78,571 ) 4,196 74,307 — 182 (Income) loss from investment in affiliates (61,484 ) (62,244 ) (24,329 ) 2,517 145,540 — Income (loss) before taxes 138,053 56,598 (24 ) 112,309 (145,540 ) 161,396 Provision (benefit) for taxes 11,400 (4,886 ) 2,494 25,735 — 34,743 Net income (loss) $ 126,653 $ 61,484 $ (2,518 ) $ 86,574 $ (145,540 ) $ 126,653 Other comprehensive income (loss), (net of tax): Cumulative foreign currency translation adjustment 17,240 — 17,240 — (17,240 ) 17,240 Cash flow hedging derivative activity 8,366 2,813 — — (2,813 ) 8,366 Other comprehensive income (loss), (net of tax) 25,606 2,813 17,240 — (20,053 ) 25,606 Total comprehensive income $ 152,259 $ 64,297 $ 14,722 $ 86,574 $ (165,593 ) $ 152,259 CEDAR FAIR, L.P. CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME For the Year Ended December 31, 2017 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total Net revenues $ 104,080 $ 317,496 $ 127,929 $ 1,239,067 $ (466,605 ) $ 1,321,967 Costs and expenses: Cost of food, merchandise and games revenues — — 11,483 99,328 — 110,811 Operating expenses — 313,654 44,990 666,063 (466,605 ) 558,102 Selling, general and administrative 3,007 67,872 10,497 112,394 — 193,770 Depreciation and amortization — 33 15,654 137,535 — 153,222 Loss on impairment / retirement of fixed assets, net — — 656 12,072 — 12,728 Gain on sale of investment — (1,877 ) — — — (1,877 ) 3,007 379,682 83,280 1,027,392 (466,605 ) 1,026,756 Operating income (loss) 101,073 (62,186 ) 44,649 211,675 — 295,211 Interest expense, net 23,739 18,837 24,839 17,333 — 84,748 Net effect of swaps (150 ) 105 — — — (45 ) Loss on early debt extinguishment 11,773 8,188 205 2,955 — 23,121 Gain on foreign currency — (25 ) (29,061 ) — — (29,086 ) Other (income) expense 250 (73,581 ) 3,460 69,756 — (115 ) Income from investment in affiliates (160,925 ) (176,698 ) (38,057 ) (84,398 ) 460,078 — Income before taxes 226,386 160,988 83,263 206,029 (460,078 ) 216,588 Provision (benefit) for taxes 10,910 60 (1,134 ) (8,724 ) — 1,112 Net income $ 215,476 $ 160,928 $ 84,397 $ 214,753 $ (460,078 ) $ 215,476 Other comprehensive income (loss), (net of tax): Cumulative foreign currency translation adjustment (14,849 ) — (14,849 ) — 14,849 (14,849 ) Cash flow hedging derivative activity 7,975 2,422 — — (2,422 ) 7,975 Other comprehensive income (loss), (net of tax) (6,874 ) 2,422 (14,849 ) — 12,427 (6,874 ) Total comprehensive income $ 208,602 $ 163,350 $ 69,548 $ 214,753 $ (447,651 ) $ 208,602 CEDAR FAIR, L.P. CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME For the Year Ended December 31, 2016 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total Net revenues $ 144,042 $ 320,945 $ 117,962 $ 1,234,075 $ (528,303 ) $ 1,288,721 Costs and expenses: Cost of food, merchandise and games revenues — — 9,868 96,740 — 106,608 Operating expenses — 303,974 42,820 720,390 (528,303 ) 538,881 Selling, general and administrative 3,029 68,422 10,151 100,228 — 181,830 Depreciation and amortization — 35 14,816 117,025 — 131,876 Loss on impairment / retirement of fixed assets, net — — 159 12,428 — 12,587 3,029 372,431 77,814 1,046,811 (528,303 ) 971,782 Operating income (loss) 141,013 (51,486 ) 40,148 187,264 — 316,939 Interest expense, net 32,643 24,114 25,403 1,526 — 83,686 Net effect of swaps (473 ) (724 ) — — — (1,197 ) (Gain) loss on foreign currency — — (14,660 ) 4 — (14,656 ) Other (income) expense 250 (83,657 ) 3,925 79,482 — — Income from investment in affiliates (80,295 ) (73,132 ) (20,545 ) (27,628 ) 201,600 — Income before taxes 188,888 81,913 46,025 133,880 (201,600 ) 249,106 Provision for taxes 11,200 1,621 18,396 40,201 — 71,418 Net income $ 177,688 $ 80,292 $ 27,629 $ 93,679 $ (201,600 ) $ 177,688 Other comprehensive income (loss), (net of tax): Cumulative foreign currency translation adjustment (3,700 ) — (3,700 ) — 3,700 (3,700 ) Cash flow hedging derivative activity 3,350 1,060 — — (1,060 ) 3,350 Other comprehensive income (loss), (net of tax) (350 ) 1,060 (3,700 ) — 2,640 (350 ) Total comprehensive income $ 177,338 $ 81,352 $ 23,929 $ 93,679 $ (198,960 ) $ 177,338 CEDAR FAIR, L.P. CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME For the Year Ended December 31, 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 $ 103,687 $ 336,778 $ 124,506 $ 995,350 $ 382,569 $ (594,360 ) $ 1,348,530 Costs and expenses: Cost of food, merchandise and games revenues — — 10,841 85,698 18,194 — 114,733 Operating expenses — 328,709 47,551 759,590 42,860 (594,360 ) 584,350 Selling, general and administrative 2,301 67,582 10,586 93,734 19,130 — 193,333 Depreciation and amortization — 33 15,273 — 140,223 — 155,529 Loss on impairment / retirement of fixed assets, net — — 221 2,260 7,697 — 10,178 Gain on sale of investment — (112 ) — — — — (112 ) 2,301 396,212 84,472 941,282 228,104 (594,360 ) 1,058,011 Operating income (loss) 101,386 (59,434 ) 40,034 54,068 154,465 — 290,519 Interest expense, net 23,339 18,331 23,988 51,643 (33,129 ) — 84,172 Net effect of swaps 1,228 6,214 — — — — 7,442 Loss on early debt extinguishment — 187 — 886 — — 1,073 Loss on foreign currency — 51 36,203 — — — 36,254 Other (income) expense 250 (78,571 ) 4,196 — 74,307 — 182 (Income) loss from investment in affiliates (61,484 ) (62,244 ) (24,329 ) — 2,517 145,540 — Income (loss) before taxes 138,053 56,598 (24 ) 1,539 110,770 (145,540 ) 161,396 Provision (benefit) for taxes 11,400 (4,886 ) 2,494 1,539 24,196 — 34,743 Net income (loss) $ 126,653 $ 61,484 $ (2,518 ) $ — $ 86,574 $ (145,540 ) $ 126,653 Other comprehensive income (loss), (net of tax): Cumulative foreign currency translation adjustment 17,240 — 17,240 — — (17,240 ) 17,240 Cash flow hedging derivative activity 8,366 2,813 — — — (2,813 ) 8,366 Other comprehensive income (loss), (net of tax) 25,606 2,813 17,240 — — (20,053 ) 25,606 Total comprehensive income $ 152,259 $ 64,297 $ 14,722 $ — $ 86,574 $ (165,593 ) $ 152,259 CEDAR FAIR, L.P. CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME For the Year Ended December 31, 2017 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Co-Issuer Subsidiary (Millennium) Guarantor Subsidiaries Eliminations Total Net revenues $ 104,080 $ 317,496 $ 127,929 $ 960,108 $ 395,745 $ (583,391 ) $ 1,321,967 Costs and expenses: Cost of food, merchandise and games revenues — — 11,483 80,942 18,386 — 110,811 Operating expenses — 313,654 44,990 738,719 44,130 (583,391 ) 558,102 Selling, general and administrative 3,007 67,872 10,497 92,527 19,867 — 193,770 Depreciation and amortization — 33 15,654 — 137,535 — 153,222 Loss on impairment / retirement of fixed assets, net — — 656 3,102 8,970 — 12,728 Gain on sale of investment — (1,877 ) — — — — (1,877 ) 3,007 379,682 83,280 915,290 228,888 (583,391 ) 1,026,756 Operating income (loss) 101,073 (62,186 ) 44,649 44,818 166,857 — 295,211 Interest expense, net 23,739 18,837 24,839 39,768 (22,435 ) — 84,748 Net effect of swaps (150 ) 105 — — — — (45 ) Loss on early debt extinguishment 11,773 8,188 205 2,955 — — 23,121 Gain on foreign currency — (25 ) (29,061 ) — — — (29,086 ) Other (income) expense 250 (73,581 ) 3,460 — 69,756 — (115 ) Income from investment in affiliates (160,925 ) (176,698 ) (38,057 ) — (84,398 ) 460,078 — Income before taxes 226,386 160,988 83,263 2,095 203,934 (460,078 ) 216,588 Provision (benefit) for taxes 10,910 60 (1,134 ) 2,095 (10,819 ) — 1,112 Net income $ 215,476 $ 160,928 $ 84,397 $ — $ 214,753 $ (460,078 ) $ 215,476 Other comprehensive income (loss), (net of tax): Cumulative foreign currency translation adjustment (14,849 ) — (14,849 ) — — 14,849 (14,849 ) Cash flow hedging derivative activity 7,975 2,422 — — — (2,422 ) 7,975 Other comprehensive income (loss), (net of tax) (6,874 ) 2,422 (14,849 ) — — 12,427 (6,874 ) Total comprehensive income $ 208,602 $ 163,350 $ 69,548 $ — $ 214,753 $ (447,651 ) $ 208,602 CEDAR FAIR, L.P. CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME For the Year Ended December 31, 2016 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Co-Issuer Subsidiary (Millennium) Guarantor Subsidiaries Eliminations Total Net revenues $ 144,042 $ 320,945 $ 117,962 $ 962,363 $ 378,556 $ (635,147 ) $ 1,288,721 Costs and expenses: Cost of food, merchandise and games revenues — — 9,868 78,984 17,756 — 106,608 Operating expenses — 303,974 42,820 777,841 49,393 (635,147 ) 538,881 Selling, general and administrative 3,029 68,422 10,151 85,170 15,058 — 181,830 Depreciation and amortization — 35 14,816 — 117,025 — 131,876 Loss on impairment / retirement of fixed assets, net — — 159 2,686 9,742 — 12,587 3,029 372,431 77,814 944,681 208,974 (635,147 ) 971,782 Operating income (loss) 141,013 (51,486 ) 40,148 17,682 169,582 — 316,939 Interest expense, net 32,643 24,114 25,403 15,695 (14,169 ) — 83,686 Net effect of swaps (473 ) (724 ) — — — — (1,197 ) (Gain) loss on foreign currency — — (14,660 ) 4 — — (14,656 ) Other (income) expense 250 (83,657 ) 3,925 — 79,482 — — Income from investment in affiliates (80,295 ) (73,132 ) (20,545 ) — (27,628 ) 201,600 — Income before taxes 188,888 81,913 46,025 1,983 131,897 (201,600 ) 249,106 Provision for taxes 11,200 1,621 18,396 1,983 38,218 — 71,418 Net income $ 177,688 $ 80,292 $ 27,629 $ — $ 93,679 $ (201,600 ) $ 177,688 Other comprehensive income (loss), (net of tax): Cumulative foreign currency translation adjustment (3,700 ) — (3,700 ) — — 3,700 (3,700 ) Cash flow hedging derivative activity 3,350 1,060 — — — (1,060 ) 3,350 Other comprehensive income (loss), (net of tax) (350 ) 1,060 (3,700 ) — — 2,640 (350 ) Total comprehensive income $ 177,338 $ 81,352 $ 23,929 $ — $ 93,679 $ (198,960 ) $ 177,338
Condensed Consolidating Statement of Cash Flows	CEDAR FAIR, L.P. CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the Year Ended December 31, 2018 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total NET CASH FROM OPERATING ACTIVITIES $ 136,471 $ 11,057 $ 12,901 $ 191,056 $ (745 ) $ 350,740 CASH FLOWS FROM (FOR) INVESTING ACTIVITIES Intercompany receivables (payments) receipts — — — (67,861 ) 67,861 — Purchase of identifiable intangible assets — — — (41 ) — (41 ) Sale of preferred equity investment — 112 — — — 112 Capital expenditures — — (19,976 ) (169,799 ) — (189,775 ) Net cash from (for) investing activities — 112 (19,976 ) (237,701 ) 67,861 (189,704 ) CASH FLOWS FOR FINANCING ACTIVITIES Intercompany payables (payments) receipts 67,876 (15 ) — — (67,861 ) — Distributions paid to partners (204,347 ) — — — 1,148 (203,199 ) Payment of debt issuance costs and original issue discount — (321 ) — (2,222 ) — (2,543 ) Exercise of limited partnership unit options — 125 — — — 125 Tax effect of units involved in treasury unit transactions — (2,530 ) — — — (2,530 ) Payments related to tax withholding for equity compensation — (8,428 ) — — — (8,428 ) Net cash for financing activities (136,471 ) (11,169 ) — (2,222 ) (66,713 ) (216,575 ) EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS — — (5,357 ) — — (5,357 ) CASH AND CASH EQUIVALENTS Net decrease for the year — — (12,432 ) (48,867 ) 403 (60,896 ) Balance, beginning of year — — 85,758 81,582 (1,095 ) 166,245 Balance, end of year $ — $ — $ 73,326 $ 32,715 $ (692 ) $ 105,349 CEDAR FAIR, L.P. CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the Year Ended December 31, 2017 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total NET CASH FROM (FOR) OPERATING ACTIVITIES $ 93,378 $ (10,710 ) $ 40,569 $ 209,780 $ (1,838 ) $ 331,179 CASH FLOWS FROM (FOR) INVESTING ACTIVITIES Intercompany receivables (payments) receipts — — — (278,051 ) 278,051 — Proceeds from returns on investments 338,000 15,500 — 146,500 (500,000 ) — Purchase of identifiable intangible assets — — — (66 ) — (66 ) Proceeds from sale of preferred equity investment — 3,281 — — — 3,281 Capital expenditures — (25 ) (10,160 ) (177,899 ) — (188,084 ) Net cash from (for) investing activities 338,000 18,756 (10,160 ) (309,516 ) (221,949 ) (184,869 ) CASH FLOWS FROM (FOR) FINANCING ACTIVITIES Intercompany payables (payments) receipts 69,160 208,891 — — (278,051 ) — Payments for returns of capital — — — (500,000 ) 500,000 — Term debt borrowings — 131,000 — 619,000 — 750,000 Note borrowings — — — 500,000 — 500,000 Term debt payments — (126,619 ) (13,854 ) (477,377 ) — (617,850 ) Note payments, including amounts paid for early termination (304,014 ) (211,444 ) — — — (515,458 ) Distributions paid to partners (196,524 ) — — — 1,768 (194,756 ) Payment of debt issuance costs — (1,326 ) — (18,483 ) — (19,809 ) Exercise of limited partnership unit options — 65 — — — 65 Tax effect of units involved in treasury unit transactions — (4,440 ) — — — (4,440 ) Payments related to tax withholding for equity compensation — (4,173 ) — — — (4,173 ) Net cash from (for) financing activities (431,378 ) (8,046 ) (13,854 ) 123,140 223,717 (106,421 ) EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS — — 3,640 — — 3,640 CASH AND CASH EQUIVALENTS Net increase for the year — — 20,195 23,404 (70 ) 43,529 Balance, beginning of year — — 65,563 58,178 (1,025 ) 122,716 Balance, end of year $ — $ — $ 85,758 $ 81,582 $ (1,095 ) $ 166,245 CEDAR FAIR, L.P. CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the Year Ended December 31, 2016 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total NET CASH FROM (FOR) OPERATING ACTIVITIES $ 118,833 $ (28,315 ) $ 33,918 $ 237,262 $ (3,351 ) $ 358,347 CASH FLOWS FOR INVESTING ACTIVITIES Intercompany receivables (payments) receipts — — — (24,562 ) 24,562 — Purchase of identifiable intangible assets — — (29 ) (548 ) — (577 ) Capital expenditures — — (7,863 ) (152,793 ) — (160,656 ) Net cash for investing activities — — (7,892 ) (177,903 ) 24,562 (161,233 ) CASH FLOWS FROM (FOR) FINANCING ACTIVITIES Term debt payments — (1,237 ) (138 ) (4,625 ) — (6,000 ) Intercompany payables (payments) receipts (6,332 ) 30,894 — — (24,562 ) — Distributions paid to partners (189,508 ) — — — 2,326 (187,182 ) Tax effect of units involved in treasury unit transactions — (422 ) — — — (422 ) Payments related to tax withholding for equity compensation — (920 ) — — — (920 ) Net cash from (for) financing activities (195,840 ) 28,315 (138 ) (4,625 ) (22,236 ) (194,524 ) EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS — — 569 — — 569 CASH AND CASH EQUIVALENTS Net increase (decrease) for the year (77,007 ) — 26,457 54,734 (1,025 ) 3,159 Balance, beginning of year 77,007 — 39,106 3,444 — 119,557 Balance, end of year $ — $ — $ 65,563 $ 58,178 $ (1,025 ) $ 122,716 CEDAR FAIR, L.P. CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the Year Ended December 31, 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 OPERATING ACTIVITIES $ 136,471 $ 11,057 $ 12,901 $ 78,559 $ 112,497 $ (745 ) $ 350,740 CASH FLOWS FROM (FOR) INVESTING ACTIVITIES Intercompany receivables (payments) receipts — — — — (67,861 ) 67,861 — Purchase of identifiable intangible assets — — — (8 ) (33 ) — (41 ) Sale of preferred equity investment — 112 — — — — 112 Capital expenditures — — (19,976 ) (126,096 ) (43,703 ) — (189,775 ) Net cash from (for) investing activities — 112 (19,976 ) (126,104 ) (111,597 ) 67,861 (189,704 ) CASH FLOWS FOR FINANCING ACTIVITIES Intercompany payables (payments) receipts 67,876 (15 ) — — — (67,861 ) — Distributions paid to partners (204,347 ) — — — — 1,148 (203,199 ) Payment of debt issuance costs and original issue discount — (321 ) — (2,222 ) — — (2,543 ) Exercise of limited partnership unit options — 125 — — — — 125 Tax effect of units involved in treasury unit transactions — (2,530 ) — — — — (2,530 ) Payments related to tax withholding for equity compensation — (8,428 ) — — — — (8,428 ) Net cash for financing activities (136,471 ) (11,169 ) — (2,222 ) — (66,713 ) (216,575 ) EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS — — (5,357 ) — — — (5,357 ) CASH AND CASH EQUIVALENTS Net increase (decrease) for the year — — (12,432 ) (49,767 ) 900 403 (60,896 ) Balance, beginning of year — — 85,758 80,430 1,152 (1,095 ) 166,245 Balance, end of year $ — $ — $ 73,326 $ 30,663 $ 2,052 $ (692 ) $ 105,349 CEDAR FAIR, L.P. CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the Year Ended December 31, 2017 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Co-Issuer Subsidiary (Millennium) Guarantor Subsidiaries Eliminations Total NET CASH FROM (FOR) OPERATING ACTIVITIES $ 93,378 $ (10,710 ) $ 40,569 $ 48,979 $ 160,801 $ (1,838 ) $ 331,179 CASH FLOWS FROM (FOR) INVESTING ACTIVITIES Intercompany receivables (payments) receipts — — — — (278,051 ) 278,051 — Proceeds from returns on investments 338,000 15,500 — — 146,500 (500,000 ) — Purchase of identifiable intangible assets — — — (66 ) — — (66 ) Proceeds from sale of preferred equity investment — 3,281 — — — — 3,281 Capital expenditures — (25 ) (10,160 ) (149,448 ) (28,451 ) — (188,084 ) Net cash from (for) investing activities 338,000 18,756 (10,160 ) (149,514 ) (160,002 ) (221,949 ) (184,869 ) CASH FLOWS FROM (FOR) FINANCING ACTIVITIES Intercompany payables (payments) receipts 69,160 208,891 — — — (278,051 ) — Payments for returns of capital — — — (500,000 ) — 500,000 — Term debt borrowings — 131,000 — 619,000 — — 750,000 Note borrowings — — — 500,000 — — 500,000 Term debt payments — (126,619 ) (13,854 ) (477,377 ) — — (617,850 ) Note payments, including amounts paid for early termination (304,014 ) (211,444 ) — — — — (515,458 ) Distributions paid to partners (196,524 ) — — — — 1,768 (194,756 ) Payment of debt issuance costs — (1,326 ) — (18,483 ) — — (19,809 ) Exercise of limited partnership unit options — 65 — — — — 65 Tax effect of units involved in treasury unit transactions — (4,440 ) — — — — (4,440 ) Payments related to tax withholding for equity compensation — (4,173 ) — — — — (4,173 ) Net cash from (for) financing activities (431,378 ) (8,046 ) (13,854 ) 123,140 — 223,717 (106,421 ) EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS — — 3,640 — — — 3,640 CASH AND CASH EQUIVALENTS Net increase for the year — — 20,195 22,605 799 (70 ) 43,529 Balance, beginning of year — — 65,563 57,825 353 (1,025 ) 122,716 Balance, end of year $ — $ — $ 85,758 $ 80,430 $ 1,152 $ (1,095 ) $ 166,245 CEDAR FAIR, L.P. CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the Year Ended December 31, 2016 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Co-Issuer Subsidiary (Millennium) Guarantor Subsidiaries Eliminations Total NET CASH FROM (FOR) OPERATING ACTIVITIES $ 118,833 $ (28,315 ) $ 33,918 $ 189,534 $ 47,728 $ (3,351 ) $ 358,347 CASH FLOWS FOR INVESTING ACTIVITIES Intercompany receivables (payments) receipts — — — — (24,562 ) 24,562 — Purchase of identifiable intangible assets — — (29 ) (74 ) (474 ) — (577 ) Capital expenditures — — (7,863 ) (129,815 ) (22,978 ) — (160,656 ) Net cash for investing activities — — (7,892 ) (129,889 ) (48,014 ) 24,562 (161,233 ) CASH FLOWS FROM (FOR) FINANCING ACTIVITIES Intercompany payables (payments) receipts (6,332 ) 30,894 — — — (24,562 ) — Term debt payments — (1,237 ) (138 ) (4,625 ) — — (6,000 ) Distributions paid to partners (189,508 ) — — — — 2,326 (187,182 ) Tax effect of units involved in treasury unit transactions — (422 ) — — — — (422 ) Payments related to tax withholding for equity compensation — (920 ) — — — — (920 ) Net cash from (for) financing activities (195,840 ) 28,315 (138 ) (4,625 ) — (22,236 ) (194,524 ) EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS — — 569 — — — 569 CASH AND CASH EQUIVALENTS Net increase (decrease) for the year (77,007 ) — 26,457 55,020 (286 ) (1,025 ) 3,159 Balance, beginning of year 77,007 — 39,106 2,805 639 — 119,557 Balance, end of year $ — $ — $ 65,563 $ 57,825 $ 353 $ (1,025 ) $ 122,716

Partnership Organization (Detai

Partnership Organization (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
General partner ownership interest (in percent)	0.001%
Limited Partners' capital account, units outstanding (in shares)	56,563,933	56,358,792
Partners' capital account, units held in treasury (in shares)	498,050	703,191
Per-unit distribution made to limited partners (in dollars per share)	$ 3.595
Payments of Distributions to Affiliates	$ 203,199	$ 194,756	$ 187,182

Summary of Significant Accoun_4

Summary of Significant Accounting Policies Narrative (Details) - USD ($)	Jan. 01, 2018	Mar. 25, 2018	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Mar. 31, 2019
Non-cash foreign currency (gain) loss on debt			$ 37,724,000	$ (30,912,000)	$ (14,771,000)
(Gain) loss on other transactions			(1,470,000)	1,826,000	115,000
(Gain) loss on foreign currency			36,254,000	(29,086,000)	(14,656,000)
Depreciation and amortization			154,900,000	152,500,000	131,200,000
Goodwill, impairment loss			0	0
Impairment of intangible assets			0	0
Self-insurance reserves			24,021,000	25,107,000
Deferred revenue			107,074,000	86,131,000
Deferred revenue percentage, season-long products	88.00%
Allowance for doubtful accounts receivable			2,600,000	2,200,000
Advertising expense			65,500,000	$ 63,900,000	$ 60,800,000
Effective income tax rate reconciliation, share-based compensation, excess tax benefit, Amount		$ 400,000	$ 0
Minimum [Member]
Finite-lived intangible asset, useful life			3 years
Operating cycle, period			130 days
Maximum [Member]
Finite-lived intangible asset, useful life			20 years
Operating cycle, period			140 days
Scenario, Forecast [Member] | Accounting Standards Update 2016-02 [Member] | Minimum [Member]
Operating lease, right-of-use asset						$ 65,000,000
Scenario, Forecast [Member] | Accounting Standards Update 2016-02 [Member] | Maximum [Member]
Operating lease, right-of-use asset						$ 75,000,000

Summary of Significant Accoun_5

Summary of Significant Accounting Policies Useful Lives (Details)	12 Months Ended
	Dec. 31, 2018
Land Improvements [Member]
Useful lives (in years)	25 years
Other Machinery and Equipment [Member]
Useful lives (in years)	20 years
Minimum [Member] | Building [Member]
Useful lives (in years)	25 years
Minimum [Member] | Equipment [Member]
Useful lives (in years)	3 years
Maximum [Member] | Building [Member]
Useful lives (in years)	40 years
Maximum [Member] | Equipment [Member]
Useful lives (in years)	10 years

Summary of Significant Accoun_6

Summary of Significant Accounting Policies Disaggregation of Revenue (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disaggregation of Revenue [Line Items]
Concessionaire Remittance	$ (39,428)	$ (38,494)	$ (34,863)
Revenues	1,348,530	1,321,967	1,288,721
In-Park Revenues [Member]
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	1,235,742	1,216,698	1,177,447
Out-of-Park Revenues [Member]
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	$ 152,216	$ 143,763	$ 146,137

Summary of Significant Accoun_7

Summary of Significant Accounting Policies Earnings per Unit (Details) - $ / shares shares in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Accounting Policies [Abstract]
Basic weighted average units outstanding (in shares)	56,212	56,061	55,933
Effect of dilutive units:
Deferred units (in shares)	48	42	31
Performance units (in shares)	135	188	181
Restricted units (in shares)	312	324	288
Unit options (in shares)	153	185	129
Diluted weighted average units outstanding (in shares)	56,860	56,800	56,562
Net income (loss) per unit - basic (in dollars per share)	$ 2.25	$ 3.84	$ 3.18
Net income (loss) per unit - diluted (in dollars per share)	$ 2.23	$ 3.79	$ 3.14

Long-Lived Assets (Details)

Long-Lived Assets (Details)	3 Months Ended
	Dec. 31, 2017USD ($)	Sep. 25, 2016USD ($)a
Impaired Long-Lived Assets Held and Used [Line Items]
Area of land | a		670
Other Assets [Member]
Impaired Long-Lived Assets Held and Used [Line Items]
Land available-for-sale		$ 17,100,000
Wildwater Kingdom [Member]
Impaired Long-Lived Assets Held and Used [Line Items]
Impairment of long-lived assets held-for-use	$ 7,600,000	$ 0
Wildwater Kingdom [Member] | Other Assets [Member]
Impaired Long-Lived Assets Held and Used [Line Items]
Land available-for-sale	$ 9,000,000

Goodwill and Other Intangible_3

Goodwill and Other Intangible Assets Narrative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill, impairment loss	$ 0	$ 0
Impairment of intangible assets	$ 0	$ 0

Goodwill (Details)

Goodwill (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Goodwill [Roll Forward]
Goodwill (gross)	$ 258,587	$ 263,698	$ 259,528
Accumulated Impairment Losses	(79,868)	(79,868)	(79,868)
Goodwill (net)	178,719	183,830	$ 179,660
Foreign currency exchange translation	$ (5,111)	$ 4,170

Other Intangible Assets (Detail

Other Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Accumulated Amortization	$ (2,397)	$ (1,827)
Total other intangible assets, gross carrying amount	38,773	39,891
Total other intangible assets, net carrying value	$ 36,376	$ 38,064
License / Franchise Agreements [Member]
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Weighted Average Amortization Period	6 years 11 months	5 years 11 months
Gross Carrying Amount	$ 3,379	$ 3,360
Accumulated Amortization	(2,397)	(1,827)
Net Carrying Value	982	1,533
Trade Names [Member]
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Carrying Amount/Value	$ 35,394	$ 36,531

Debt Instruments (Details)

Debt Instruments (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Jun. 30, 2014	Jun. 03, 2014
Debt Instrument [Line Items]
Notes	$ 938,061	$ 936,727
Long-term debt, gross	1,685,000	1,685,000
Less current portion	(5,625)	0
Long term debt, gross, excluding current maturities	1,679,375	1,685,000
Less debt issuance costs and original issue discount	(21,807)	(24,485)
Long-term debt, noncurrent	$ 1,657,568	$ 1,660,515
April 2017 U.S. term loan averaging 3.83% in 2018; 3.43% in 2017 (due 2017-2024)
Debt Instrument [Line Items]
Interest rate during period	3.83%	3.43%
Term debt	$ 735,000	$ 735,000
April 2017 U.S. fixed rate notes at 5.375% (due 2027)
Debt Instrument [Line Items]
Stated interest rate percentage	5.375%
Notes	$ 500,000	500,000
June 2014 U.S. fixed rate notes at 5.375% (due 2024)
Debt Instrument [Line Items]
Stated interest rate percentage	5.375%			5.375%
Notes	$ 450,000	$ 450,000	$ 450,000

Long-Term Debt Narrative (Detai

Long-Term Debt Narrative (Details)	1 Months Ended		3 Months Ended	12 Months Ended
	Apr. 30, 2017USD ($)	Jun. 30, 2014USD ($)	Mar. 25, 2018USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Mar. 14, 2018USD ($)	Apr. 13, 2017USD ($)	Jun. 03, 2014	Mar. 31, 2013
Debt Instrument [Line Items]
Loss on early debt extinguishment			$ 1,100,000	$ 1,073,000	$ 23,121,000	$ 0
Less current portion				(5,625,000)	0
Available borrowings under revolving credit facility				259,600,000
Notes				938,061,000	936,727,000
April 2017 notes | Senior Unsecured Notes [Member]
Debt Instrument [Line Items]
Debt instrument, face amount								$ 500,000,000
Stated interest rate percentage								5.375%
Debt instrument, redemption price (percent)	35.00%
Debt instrument, redemption price, percentage of principal amount redeemed	105.375%
Redemption percentage of original face amount	100.00%
March 2013 notes | Senior Unsecured Notes [Member]
Debt Instrument [Line Items]
Effective interest rate (percent)										5.25%
Credit Agreement 2013 [Member]
Debt Instrument [Line Items]
Debt instrument, face amount				885,000,000
Credit Agreement 2013 [Member] | Canadian Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Debt issuance costs, line of credit arrangements, gross								$ 7,700,000
Amortization of debt issuance costs	$ 15,500,000
Credit Agreement 2013 [Member] | Senior Secured Term Loan [Member]
Debt Instrument [Line Items]
Debt instrument, face amount				630,000,000
Credit Agreement 2013 [Member] | Senior Secured Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Debt instrument, face amount				255,000,000
Maximum outstanding revolving credit balance during period				$ 60,000,000
April 2017 term debt
Debt Instrument [Line Items]
Debt instrument, face amount								1,025,000,000
Debt instrument consolidated leverage ratio				5.5
April 2017 term debt | Canadian Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Maximum borrowing capacity								$ 15,000,000
April 2017 term debt | Canadian Revolving Credit Facility [Member] | LIBOR [Member]
Debt Instrument [Line Items]
Line of credit facility interest rate margin over libor at period end								2.00%
April 2017 term debt | Senior Secured Term Loan [Member]
Debt Instrument [Line Items]
Debt instrument, face amount								$ 750,000,000
Unamortized discount							$ 900,000
Debt instrument, periodic payment	$ 7,500,000
April 2017 term debt | Senior Secured Term Loan [Member] | LIBOR [Member]
Debt Instrument [Line Items]
Effective interest rate (percent)	1.75%
April 2017 term debt | Senior Secured Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Debt instrument, face amount								$ 275,000,000
Long-term line of credit				$ 0
Credit facility, unused capacity, commitment fee (percent)				0.375%
Standby Letters of Credit [Member]
Debt Instrument [Line Items]
Standby letters of credit outstanding, amount				$ 15,400,000
June 2014 U.S. fixed rate notes at 5.375% (due 2024)
Debt Instrument [Line Items]
Stated interest rate percentage				5.375%					5.375%
Notes		$ 450,000,000		$ 450,000,000	$ 450,000,000
June 2014 U.S. fixed rate notes at 5.375% (due 2024) | Senior Unsecured Notes [Member]
Debt Instrument [Line Items]
Redemption percentage of original face amount		100.00%
March 2013 Credit Agreement [Member] | Restricted Payments [Member]
Debt Instrument [Line Items]
Debt instrument consolidated leverage ratio				5
Debt covenant, restricted payments, maximum				$ 60,000,000
Subsidiary | Cedar Fair L.P. (Parent) [Member]
Debt Instrument [Line Items]
Parent ownership percentage in subsidiaries that guarantee debt				100.00%

Schedule of Debt Maturities (De

Schedule of Debt Maturities (Details) - April 2017 term debt $ in Thousands	Dec. 31, 2018USD ($)
Debt Instrument [Line Items]
2,019	$ 5,625
2,020	7,500
2,021	7,500
2,022	7,500
2,023	7,500
2024 & Beyond	699,375
Long-term Debt	$ 735,000

Derivative Financial Instrume_3

Derivative Financial Instruments Narrative (Details) - Cash Flow Hedging [Member] $ in Millions	Dec. 31, 2018interest_rate_swap_agreement	Jun. 24, 2018USD ($)interest_rate_swap_agreement	Mar. 27, 2016USD ($)interest_rate_swap_agreement
Forward-Starting Interest Rate Swap [Member]
Derivative [Line Items]
Number of derivative instruments	0
Interest Rate Swap at 4.63% [Member]
Derivative [Line Items]
Number of derivative instruments		4
Derivative, Notional Amount | $		$ 500
Derivative, forward interest rate		4.63%
2013 forwards [Member] | Forward-Starting Interest Rate Swap [Member]
Derivative [Line Items]
Number of derivative instruments			4
Derivative, Notional Amount | $			$ 500
Average rate			4.39%

Derivative Financial Instrume_4

Derivative Financial Instruments Balance Sheet Location (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Interest Rate Swap [Member] | Not Designated as Hedging Instrument [Member] | Derivative Liability
Derivatives, Fair Value [Line Items]
Current derivative liability	$ (6,705)	$ (8,722)

Derivative Financial Instrume_5

Derivative Financial Instruments Income Statement Location (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Derivative Instruments, Gain (Loss) [Line Items]
Net effect of swaps	$ 7,442	$ (45)	$ (1,197)
Interest Rate Swap [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amortization of Deferred Hedge Gains	9,459	9,459	8,671
Designated As Hedging [Member] | Interest Rate Swap [Member] | Net Effect of Swaps [Member] | Cash Flow Hedging [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain (Loss) recognized in income	$ (2,017)	$ (9,504)	$ (9,868)

Partners' Equity and Equity-B_3

Partners' Equity and Equity-Based Compensation Narrative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2013	Jun. 30, 2016	May 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Special L.P. interests	$ 5,290,000	$ 5,290,000
Total intrinsic value of options exercised	200,000	$ 700,000	$ 2,800,000
2016 Omnibus incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unit options and other forms of equity authorized under equity incentive plan (in shares)					2,800,000
2008 Omnibus Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unit options and other forms of equity authorized under equity incentive plan (in shares)						2,500,000
Compensation Plans Settable in Equity [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Distribution equivalent liability	1,400,000
Compensation Plans Settable in Equity [Member] | Other Accrued Liabilities [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Distribution equivalent liability	500,000
Compensation Plans Settable in Equity [Member] | Other Liabilities [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Distribution equivalent liability	$ 900,000
Performance Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-option equity instruments awarded (in shares)	122,000
Performance Units [Member] | Compensation Plans Settable in Cash or Equity [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-option equity instruments awarded (in shares)	0
Award vesting period	3 years
Performance Units [Member] | Compensation Plans Settable in Equity [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unamortized compensation related to unvested phantom unit awards	$ 9,600,000
Period to achieve performance targets	3 years
Unamortized compensation related to unvested phantom unit awards, period for recognition	2 years 4 months
Performance Units [Member] | Compensation Plans Settable in Equity [Member] | Other Liabilities [Member] | Share-based Compensation Award, Tranche One [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Deferred compensation share-based arrangements, liability	$ 1,000,000
Distribution Equivalent Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-option equity instruments awarded (in shares)	3,000
Deferred Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-option equity instruments awarded (in shares)	12,000
Deferred Units [Member] | Compensation Plans Settable in Cash or Equity [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	1 year
Aggregate market value of contingently issuable units	$ 2,600,000
Unamortized compensation related to unvested phantom unit awards	$ 0
Forfeitable Distribution-Equivalent Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-option equity instruments awarded (in shares)	18,000
Retention Grant Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options, nonvested (in shares)	62,117
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-option equity instruments awarded (in shares)	130,000
Award vesting period	3 years
Restricted Stock Units (RSUs) [Member] | Share-based Compensation Award, Tranche One [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	2 years
Vested (in shares)	32,154
Restricted Stock Units (RSUs) [Member] | Share-based Compensation Award, Tranche Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	3 years
Vested (in shares)	85,645
Restricted Stock Units (RSUs) [Member] | Compensation Plans Settable in Equity [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unamortized compensation related to unvested phantom unit awards	$ 10,900,000
Unamortized compensation related to unvested phantom unit awards, period for recognition	2 years 1 month
2013 and 2012 Option Awards [Member] | Compensation Plans Settable in Equity [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	3 years
Expected term, maximum				10 years
Fixed Price Options [Member] | 2008 Omnibus Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unit options outstanding (in shares)	368,091
Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Range of exercise prices, lower limit (in dollars per share)	$ 29.53
Range of exercise prices, upper limit (in dollars per share)	$ 36.95

Partners' Equity and Equity-B_4

Partners' Equity and Equity-Based Compensation Equity Based Compensation Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-cash equity based compensation expense	$ 11,243	$ 13,434	$ 11,878
Allocated Share-based Compensation Expense	10,977	14,568	16,959
Compensation Plans Settable in Equity [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock or Unit Option Plan Expense	0	0	5
Performance Units [Member] | Compensation Plans Settable in Cash or Equity [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-cash equity based compensation expense	0	507	4,586
Performance Units [Member] | Compensation Plans Settable in Equity [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated Share-based Compensation Expense	5,413	8,822	7,519
Deferred Units [Member] | Compensation Plans Settable in Cash or Equity [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated Share-based Compensation Expense	(266)	627	993
Restricted Stock Units (RSUs) [Member] | Compensation Plans Settable in Equity [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-cash equity based compensation expense	$ 5,830	$ 4,612	$ 3,856

Partners' Equity and Equity-B_5

Partners' Equity and Equity-Based Compensation Nonvested Unit Options Activity (Details) shares in Thousands	12 Months Ended
	Dec. 31, 2018$ / sharesshares
Deferred Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Unvested shares at period start (in shares) | shares	44
Granted (in shares) | shares	12
Forfeited (in shares) | shares	0
Vested (in shares) | shares	0
Unvested shares at period end (in shares) | shares	56
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Unvested shares at period start (in dollars per share) | $ / shares	$ 55.41
Granted (in dollars per share) | $ / shares	49.35
Forfeited (in dollars per share) | $ / shares	0
Vested (in dollars per share) | $ / shares	0
Unvested Shares at period end (in dollars per share) | $ / shares	$ 54.21
Performance Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Unvested shares at period start (in shares) | shares	532
Granted (in shares) | shares	122
Forfeited (in shares) | shares	(58)
Vested (in shares) | shares	(217)
Unvested shares at period end (in shares) | shares	379
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Unvested shares at period start (in dollars per share) | $ / shares	$ 57.18
Granted (in dollars per share) | $ / shares	52.56
Forfeited (in dollars per share) | $ / shares	59.10
Vested (in dollars per share) | $ / shares	54.63
Unvested Shares at period end (in dollars per share) | $ / shares	$ 56.86
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Unvested shares at period start (in shares) | shares	252
Granted (in shares) | shares	130
Forfeited (in shares) | shares	(5)
Vested (in shares) | shares	(67)
Unvested shares at period end (in shares) | shares	310
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Unvested shares at period start (in dollars per share) | $ / shares	$ 59.75
Granted (in dollars per share) | $ / shares	53.62
Forfeited (in dollars per share) | $ / shares	60.74
Vested (in dollars per share) | $ / shares	56.59
Unvested Shares at period end (in dollars per share) | $ / shares	$ 57.85

Unit Option Activity (Details)

Unit Option Activity (Details) - Employee Stock Option [Member] $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2018USD ($)$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Unit options, outstanding (in shares) | shares	374
Unit options, exercised (in shares) | shares	(6)
Unit options, outstanding (in shares) | shares	368
Unit options exercisable (in shares) | shares	368
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Abstract]
Unit options outstanding, weighted average exercise price (in dollars per share) | $ / shares	$ 34.55
Unit options exercised, weighted average exercise price (in dollars per share) | $ / shares	36.95
Unit options outstanding, weighted average exercise price (in dollars per share) | $ / shares	34.51
Unit options exercisable, weighted average exercise price (in dollars per share) | $ / shares	$ 34.51
Weighted Average Remaining Contractual Life	3 years 10 months
Aggregate intrinsic value | $	$ 4,707

Retirement Plans (Details)

Retirement Plans (Details) $ in Millions	12 Months Ended
	Dec. 31, 2018USD ($)Employees	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)
Retirement Benefits [Abstract]
Noncontributory retirement plans, amounts accrued	$ 4.2	$ 4	$ 4.2
Matching contributions made by partnership, net of forfeitures	$ 2.6	2.6	2.4
Multiemployer Plan, Number of Employees | Employees	240
Multiemployer plan, contributions made in period	$ 1.8	$ 1.8	$ 1.7

Income and Partnership Taxes Na

Income and Partnership Taxes Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Provision for taxes	$ 34,743	$ 1,112	$ 71,418
Provision for the PTP tax	11,600	11,100	11,400
Provision (benefit) pertaining to corporate subsidiaries	23,143	$ (9,998)	60,019
U.S. federal statutory income tax rate		31.80%
Valuation allowance, amount	6,410	$ 4,088
Foreign tax credit carryforwards available for U.S. federal income tax purposes	8,758	8,654
Valuation allowance	2,321	(119)	(1,473)
Change in U.S. tax law	(8,730)	(54,171)	7,366
Tax Cuts and Jobs Act of 2017,deferred tax asset, existing income tax expense (benefit)	1,200	1,100	$ 7,400
Tax Cuts and Jobs Act of 2017, income tax expense (benefit)	8,600	6,100
Tax Cuts and Jobs Act of 2017, deferred tax liability, existing income tax benefit	1,300	49,200
Tax attribute carryforwards	2,321	2,016
Deferred tax liabilities, OCI	$ 500	$ 3,200

Income Before Taxes (Details)

Income Before Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Domestic	$ 185,749	$ 171,382	$ 223,626
Foreign	(24,353)	45,206	25,480
Income before taxes	$ 161,396	$ 216,588	$ 249,106

Income Tax Expense (Details)

Income Tax Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Current federal	$ 2,682	$ 18,640	$ 40,440
Current state and local	4,901	4,631	5,729
Current foreign	4,301	2,501	3,188
Total current	11,884	25,772	49,357
Deferred federal, state and local	15,525	(41,133)	5,766
Deferred foreign	(4,266)	5,363	4,896
Total deferred	11,259	(35,770)	10,662
Total provision (benefit) for income taxes	$ 23,143	$ (9,998)	$ 60,019

Effective Income Tax Reconcilia

Effective Income Tax Reconciliation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Income tax provision based on the U.S. federal statutory tax rate	$ 33,893	$ 75,806	$ 87,187
Partnership income not includible in corporate income	(16,403)	(23,644)	(38,702)
State and local taxes, net of federal income tax benefit	5,278	4,878	6,323
Valuation allowance	2,321	(119)	(1,473)
Tax credits	(1,300)	(1,063)	(1,066)
Change in U.S. tax law	(8,730)	(54,171)	7,366
Foreign currency translation (gains) losses	7,949	(10,756)	0
Nondeductible expenses and other	135	(929)	384
Total provision (benefit) for income taxes	$ 23,143	$ (9,998)	$ 60,019

Deferred Tax Assets and Liabili

Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Deferred tax assets:
Compensation	$ 5,899	$ 9,022
Accrued expenses	3,932	4,647
Foreign tax credits	8,758	8,654
Tax attribute carryforwards	2,321	2,016
Derivatives	1,478	938
Foreign currency	8,965	5,443
Deferred revenue	2,521	2,653
Deferred tax assets	33,874	33,373
Valuation allowance	(6,410)	(4,088)
Net deferred tax assets	27,464	29,285
Deferred tax liabilities:
Property	(94,847)	(91,730)
Intangibles	(14,334)	(12,353)
Deferred tax liabilities	(109,181)	(104,083)
Net deferred tax liability	$ (81,717)	$ (74,798)

Operating Lease Commitments a_3

Operating Lease Commitments and Contingencies Future Minimum Lease Payments (Details) $ in Thousands	Dec. 31, 2018USD ($)
Operating Lease Contingencies and Commitments [Abstract]
2,019	$ 7,563
2,020	6,494
2,021	5,742
2,022	5,438
2,023	5,366
Thereafter	85,689
Total future minimum payments due	$ 116,292

Operating Lease Commitments a_4

Operating Lease Commitments and Contingencies Contingencies (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Loss Contingencies [Line Items]
Operating lease expense		$ 16.5	$ 14.8	$ 12.8
Scenario, Forecast [Member]
Loss Contingencies [Line Items]
Payments to acquire land	$ 150

Fair Value Measurements (Detail

Fair Value Measurements (Details) - USD ($)	3 Months Ended
	Dec. 31, 2017	Sep. 25, 2016	Dec. 31, 2018
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt issuance costs	$ 24,485,000		$ 21,807,000
Carrying Value | Other Current Assets | Level 1 [Member] | Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Short term investments	736,000		511,000
Carrying Value | Derivative Liability | 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 Liability	(8,722,000)		(6,705,000)
Carrying Value | April 2017 term debt | Long-Term Debt | Level 2 [Member] | Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of term debt	(735,000,000)		(729,375,000)
Carrying Value | April 2017 notes | Long-Term Debt | Level 1 [Member] | Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of notes	(500,000,000)		(500,000,000)
Carrying Value | June 2014 notes | Long-Term Debt | Level 1 [Member] | Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of notes	(450,000,000)		(450,000,000)
Fair Value | Other Current Assets | Level 1 [Member] | Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Short term investments	736,000		511,000
Fair Value | Derivative Liability | 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 Liability	(8,722,000)		(6,705,000)
Fair Value | April 2017 term debt | Long-Term Debt | Level 2 [Member] | Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of term debt	(742,350,000)		(707,494,000)
Fair Value | April 2017 notes | Long-Term Debt | Level 1 [Member] | Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of notes	(525,000,000)		(475,000,000)
Fair Value | June 2014 notes | Long-Term Debt | Level 1 [Member] | Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of notes	(469,125,000)		$ (441,000,000)
Wildwater Kingdom [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impairment of long-lived assets held-for-use	$ 7,600,000	$ 0

Changes in Accumulated Other _3

Changes in Accumulated Other Comprehensive Income - Changes in AOCI (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 25, 2018	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Reclassification of stranded tax effect	$ (400)	$ 0
Provision for taxes		(34,743)	$ (1,112)	$ (71,418)
Accumulated Net Gain (Loss) from Designated or Qualifying Cash Flow Hedges [Member]
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Beginning balance	(7,975)	(7,975)	(15,950)	(19,300)
Other comprehensive income before reclassifications		0	0	(3,960)
Amounts reclassified from accumulated other comprehensive income		8,366	7,975	7,310
Reclassification of stranded tax effect		(391)
Ending balance		0	(7,975)	(15,950)
OCI before reclassifications, tax		0	0	711
Provision for taxes		(1,094)	(1,484)	(1,361)
Cumulative Foreign Currency Translation Adjustment [Member]
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Beginning balance	4,042	4,042	18,891	22,591
Other comprehensive income before reclassifications		17,240	(14,849)	(3,700)
Amounts reclassified from accumulated other comprehensive income		0	0	0
Reclassification of stranded tax effect		0
Ending balance		21,282	4,042	18,891
OCI before reclassifications, tax		3,862	(4,330)	2,127
Provision for taxes		0	0	0
AOCI Attributable to Parent [Member]
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Beginning balance	$ (3,933)	(3,933)	2,941	3,291
Other comprehensive income before reclassifications		17,240	(14,849)	(7,660)
Amounts reclassified from accumulated other comprehensive income		8,366	7,975	7,310
Reclassification of stranded tax effect		(391)
Ending balance		$ 21,282	$ (3,933)	$ 2,941

Changes in Accumulated Other _4

Changes in Accumulated Other Comprehensive Income - Reclassifications Out of Accumulated Other Comprehensive Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Reclassification out of Accumulated Other Comprehensive Income [Line Items]
Interest rate contracts	$ (84,172)	$ (84,748)	$ (83,686)
Provision for taxes	(34,743)	(1,112)	(71,418)
Accumulated Net Gain (Loss) from Cash Flow Hedges Attributable to Parent [Member]
Reclassification out of Accumulated Other Comprehensive Income [Line Items]
Provision for taxes	(1,094)	(1,484)	(1,361)
Reclassification out of Accumulated Other Comprehensive Income [Member] | Accumulated Net Gain (Loss) from Cash Flow Hedges Including Portion Attributable to Noncontrolling Interest [Member]
Reclassification out of Accumulated Other Comprehensive Income [Line Items]
Provision for taxes	(1,094)	(1,484)	(1,361)
Reclassification out of Accumulated Other Comprehensive Income [Member] | Accumulated Net Gain (Loss) from Cash Flow Hedges Including Portion Attributable to Noncontrolling Interest [Member] | Interest Rate Swap [Member]
Reclassification out of Accumulated Other Comprehensive Income [Line Items]
Interest rate contracts	9,460	9,459	8,671
Reclassification out of Accumulated Other Comprehensive Income [Member] | Accumulated Net Gain (Loss) from Cash Flow Hedges Attributable to Parent [Member]
Reclassification out of Accumulated Other Comprehensive Income [Line Items]
Losses on cash flow hedges	$ 8,366	$ 7,975	$ 7,310

Consolidating Financial Infor_3

Consolidating Financial Information of Guarantors and Issuers (Details) - Unsecured Debt [Member]	Dec. 31, 2018
Condensed Financial Statements, Captions [Line Items]
Subsidiary ownership percentage, guaranteeing notes	100.00%
Subsidiary guarantor ownership percentage	100.00%

Consolidating Financial Infor_4

Consolidating Financial Information of Guarantors and Issuers Balance Sheet (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Current Assets:
Cash and cash equivalents	$ 105,349	$ 166,245	$ 122,716	$ 119,557
Receivables	51,518	37,722
Inventories	30,753	29,719
Other current assets	12,589	13,297
Total current assets	200,209	246,983
Property and equipment (net)	1,599,438	1,585,772
Investment In Park	0	0
Goodwill	178,719	183,830	179,660
Other intangibles, net	36,376	38,064
Deferred tax asset	0	0
Other Assets	9,441	9,510
Assets	2,024,183	2,064,159
Current Liabilities:
Current maturities of long-term debt	5,625	0
Accounts payable	23,314	24,621
Deferred revenue	107,074	86,131
Accrued interest	7,927	8,124
Accrued taxes	29,591	43,975
Accrued salaries, wages and benefits	18,786	18,740
Self-insurance reserves	24,021	25,107
Other accrued liabilities	18,381	18,796
Total current liabilities	234,719	225,494
Deferred Tax Liability	81,717	74,798
Derivative Liability	6,705	8,722
Other Liabilities	11,058	11,684
Long-Term Debt:
Term debt	719,507	723,788
Notes	938,061	936,727
Long-term debt, noncurrent	1,657,568	1,660,515
Equity	32,416	82,946	60,519	57,009
Total Partners' Equity and Liabilities	2,024,183	2,064,159
June 2014 Notes [Member] | Reportable Legal Entities [Member] | Parent Company [Member]
Current Assets:
Cash and cash equivalents	0	0	0	77,007
Receivables	0	0
Inventories	0	0
Other current assets	179	164
Total current assets	179	164
Property and equipment (net)	0	0
Investment In Park	601,706	588,684
Goodwill	674	674
Other intangibles, net	0	0
Deferred tax asset	0	0
Other Assets	0	0
Assets	602,559	589,522
Current Liabilities:
Current maturities of long-term debt	0
Accounts payable	565,472	497,558
Deferred revenue	0	0
Accrued interest	1	27
Accrued taxes	443	352
Accrued salaries, wages and benefits	0	0
Self-insurance reserves	0	0
Other accrued liabilities	3,318	3,406
Total current liabilities	569,234	501,343
Deferred Tax Liability	0	0
Derivative Liability	909	5,233
Other Liabilities	0	0
Long-Term Debt:
Term debt	0	0
Notes	0	0
Long-term debt, noncurrent	0	0
Equity	32,416	82,946
Total Partners' Equity and Liabilities	602,559	589,522
June 2014 Notes [Member] | Reportable Legal Entities [Member] | Guarantor Subsidiaries [Member]
Current Assets:
Cash and cash equivalents	32,715	81,582	58,178	3,444
Receivables	938,397	857,205
Inventories	28,618	27,828
Other current assets	10,544	10,983
Total current assets	1,010,274	977,598
Property and equipment (net)	1,426,292	1,403,264
Investment In Park	218,575	234,238
Goodwill	119,605	119,605
Other intangibles, net	23,346	23,887
Deferred tax asset	0	0
Other Assets	9,405	9,470
Assets	2,807,497	2,768,062
Current Liabilities:
Current maturities of long-term debt	4,641
Accounts payable	18,620	18,610
Deferred revenue	98,614	79,894
Accrued interest	5,871	6,024
Accrued taxes	27,487	73,224
Accrued salaries, wages and benefits	0	0
Self-insurance reserves	12,374	12,542
Other accrued liabilities	10,024	10,139
Total current liabilities	177,631	200,433
Deferred Tax Liability	87,516	81,945
Derivative Liability	0	0
Other Liabilities	9,889	10,811
Long-Term Debt:
Term debt	592,982	596,351
Notes	491,820	491,571
Long-term debt, noncurrent	1,084,802	1,087,922
Equity	1,447,659	1,386,951
Total Partners' Equity and Liabilities	2,807,497	2,768,062
June 2014 Notes [Member] | Eliminations [Member]
Current Assets:
Cash and cash equivalents	(692)	(1,095)	(1,025)	0
Receivables	(922,469)	(836,241)
Inventories	0	0
Other current assets	(5,007)	(29,601)
Total current assets	(928,168)	(866,937)
Property and equipment (net)	0	0
Investment In Park	(2,265,088)	(2,106,694)
Goodwill	0	0
Other intangibles, net	0	0
Deferred tax asset	(18,224)	(20,956)
Other Assets	0	0
Assets	(3,211,480)	(2,994,587)
Current Liabilities:
Current maturities of long-term debt	0
Accounts payable	(923,161)	(837,336)
Deferred revenue	0	0
Accrued interest	0	0
Accrued taxes	(5,007)	(29,601)
Accrued salaries, wages and benefits	0	0
Self-insurance reserves	0	0
Other accrued liabilities	0	0
Total current liabilities	(928,168)	(866,937)
Deferred Tax Liability	(18,224)	(20,956)
Derivative Liability	0	0
Other Liabilities	0	0
Long-Term Debt:
Term debt	0	0
Notes	0	0
Long-term debt, noncurrent	0	0
Equity	(2,265,088)	(2,106,694)
Total Partners' Equity and Liabilities	(3,211,480)	(2,994,587)
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	1,093	1,184
Inventories	0	0
Other current assets	1,411	28,297
Total current assets	2,504	29,481
Property and equipment (net)	802	835
Investment In Park	1,182,345	1,045,640
Goodwill	0	0
Other intangibles, net	0	0
Deferred tax asset	18,224	20,956
Other Assets	0	0
Assets	1,203,875	1,096,912
Current Liabilities:
Current maturities of long-term debt	984
Accounts payable	359,953	344,410
Deferred revenue	0	0
Accrued interest	1	18
Accrued taxes	6,668	0
Accrued salaries, wages and benefits	17,552	17,498
Self-insurance reserves	10,214	10,947
Other accrued liabilities	4,903	5,094
Total current liabilities	400,275	377,967
Deferred Tax Liability	0	0
Derivative Liability	5,796	3,489
Other Liabilities	1,169	873
Long-Term Debt:
Term debt	126,525	127,437
Notes	0	0
Long-term debt, noncurrent	126,525	127,437
Equity	670,110	587,146
Total Partners' Equity and Liabilities	1,203,875	1,096,912
June 2014 Notes [Member] | Co-Issuer Subsidiary (Cedar Canada) [Member] | Reportable Legal Entities [Member] | Subsidiary Issuer [Member]
Current Assets:
Cash and cash equivalents	73,326	85,758	65,563	39,106
Receivables	34,497	15,574
Inventories	2,135	1,891
Other current assets	5,462	3,454
Total current assets	115,420	106,677
Property and equipment (net)	172,344	181,673
Investment In Park	262,462	238,132
Goodwill	58,440	63,551
Other intangibles, net	13,030	14,177
Deferred tax asset	0	0
Other Assets	36	40
Assets	621,732	604,250
Current Liabilities:
Current maturities of long-term debt	0
Accounts payable	2,430	1,379
Deferred revenue	8,460	6,237
Accrued interest	2,054	2,055
Accrued taxes	0	0
Accrued salaries, wages and benefits	1,234	1,242
Self-insurance reserves	1,433	1,618
Other accrued liabilities	136	157
Total current liabilities	15,747	12,688
Deferred Tax Liability	12,425	13,809
Derivative Liability	0	0
Other Liabilities	0	0
Long-Term Debt:
Term debt	0	0
Notes	446,241	445,156
Long-term debt, noncurrent	446,241	445,156
Equity	147,319	132,597
Total Partners' Equity and Liabilities	621,732	604,250
April 2017 notes | Reportable Legal Entities [Member] | Parent Company [Member]
Current Assets:
Cash and cash equivalents	0	0	0	77,007
Receivables	0	0
Inventories	0	0
Other current assets	179	164
Total current assets	179	164
Property and equipment (net)	0	0
Investment In Park	601,706	588,684
Goodwill	674	674
Other intangibles, net	0	0
Deferred tax asset	0	0
Other Assets	0	0
Assets	602,559	589,522
Current Liabilities:
Current maturities of long-term debt	0
Accounts payable	565,472	497,558
Deferred revenue	0	0
Accrued interest	1	27
Accrued taxes	443	352
Accrued salaries, wages and benefits	0	0
Self-insurance reserves	0	0
Other accrued liabilities	3,318	3,406
Total current liabilities	569,234	501,343
Deferred Tax Liability	0	0
Derivative Liability	909	5,233
Other Liabilities	0	0
Long-Term Debt:
Term debt	0	0
Notes	0	0
Long-term debt, noncurrent	0	0
Equity	32,416	82,946
Total Partners' Equity and Liabilities	602,559	589,522
April 2017 notes | Reportable Legal Entities [Member] | Guarantor Subsidiaries [Member]
Current Assets:
Cash and cash equivalents	2,052	1,152	353	639
Receivables	902,155	831,075
Inventories	5,216	5,300
Other current assets	1,564	1,642
Total current assets	910,987	839,169
Property and equipment (net)	1,426,292	1,403,264
Investment In Park	218,574	234,237
Goodwill	111,217	111,218
Other intangibles, net	23,346	23,887
Deferred tax asset	0	0
Other Assets	8,988	9,068
Assets	2,699,404	2,620,843
Current Liabilities:
Current maturities of long-term debt	0
Accounts payable	3,625	5,038
Deferred revenue	24,552	20,587
Accrued interest	0	0
Accrued taxes	19,400	67,048
Accrued salaries, wages and benefits	0	0
Self-insurance reserves	2,066	2,386
Other accrued liabilities	4,553	4,490
Total current liabilities	54,196	99,549
Deferred Tax Liability	87,516	81,945
Derivative Liability	0	0
Other Liabilities	9,802	10,691
Long-Term Debt:
Term debt	0	0
Notes	0	0
Long-term debt, noncurrent	0	0
Equity	2,547,890	2,428,658
Total Partners' Equity and Liabilities	2,699,404	2,620,843
April 2017 notes | Eliminations [Member]
Current Assets:
Cash and cash equivalents	(692)	(1,095)	(1,025)	0
Receivables	(922,469)	(836,241)
Inventories	0	0
Other current assets	(5,007)	(29,601)
Total current assets	(928,168)	(866,937)
Property and equipment (net)	0	0
Investment In Park	(3,782,984)	(3,499,454)
Goodwill	0	0
Other intangibles, net	0	0
Deferred tax asset	(18,224)	(20,956)
Other Assets	0	0
Assets	(4,729,376)	(4,387,347)
Current Liabilities:
Current maturities of long-term debt	0
Accounts payable	(923,161)	(837,336)
Deferred revenue	0	0
Accrued interest	0	0
Accrued taxes	(5,007)	(29,601)
Accrued salaries, wages and benefits	0	0
Self-insurance reserves	0	0
Other accrued liabilities	0	0
Total current liabilities	(928,168)	(866,937)
Deferred Tax Liability	(18,224)	(20,956)
Derivative Liability	0	0
Other Liabilities	0	0
Long-Term Debt:
Term debt	0	0
Notes	0	0
Long-term debt, noncurrent	0	0
Equity	(3,782,984)	(3,499,454)
Total Partners' Equity and Liabilities	(4,729,376)	(4,387,347)
April 2017 notes | Co-Issuer Subsidiary (Magnum) [Member] | Reportable Legal Entities [Member] | Subsidiary Issuer [Member]
Current Assets:
Cash and cash equivalents	0	0	0	0
Receivables	1,093	1,184
Inventories	0	0
Other current assets	1,411	28,297
Total current assets	2,504	29,481
Property and equipment (net)	802	835
Investment In Park	1,182,345	1,045,640
Goodwill	0	0
Other intangibles, net	0	0
Deferred tax asset	18,224	20,956
Other Assets	0	0
Assets	1,203,875	1,096,912
Current Liabilities:
Current maturities of long-term debt	984
Accounts payable	359,953	344,410
Deferred revenue	0	0
Accrued interest	1	18
Accrued taxes	6,668	0
Accrued salaries, wages and benefits	17,552	17,498
Self-insurance reserves	10,214	10,947
Other accrued liabilities	4,903	5,094
Total current liabilities	400,275	377,967
Deferred Tax Liability	0	0
Derivative Liability	5,796	3,489
Other Liabilities	1,169	873
Long-Term Debt:
Term debt	126,525	127,437
Notes	0	0
Long-term debt, noncurrent	126,525	127,437
Equity	670,110	587,146
Total Partners' Equity and Liabilities	1,203,875	1,096,912
April 2017 notes | Co-Issuer Subsidiary (Cedar Canada) [Member] | Reportable Legal Entities [Member] | Subsidiary Issuer [Member]
Current Assets:
Cash and cash equivalents	73,326	85,758	65,563	39,106
Receivables	34,497	15,574
Inventories	2,135	1,891
Other current assets	5,462	3,454
Total current assets	115,420	106,677
Property and equipment (net)	172,344	181,673
Investment In Park	262,462	238,132
Goodwill	58,440	63,551
Other intangibles, net	13,030	14,177
Deferred tax asset	0	0
Other Assets	36	40
Assets	621,732	604,250
Current Liabilities:
Current maturities of long-term debt	0
Accounts payable	2,430	1,379
Deferred revenue	8,460	6,237
Accrued interest	2,054	2,055
Accrued taxes	0	0
Accrued salaries, wages and benefits	1,234	1,242
Self-insurance reserves	1,433	1,618
Other accrued liabilities	136	157
Total current liabilities	15,747	12,688
Deferred Tax Liability	12,425	13,809
Derivative Liability	0	0
Other Liabilities	0	0
Long-Term Debt:
Term debt	0	0
Notes	446,241	445,156
Long-term debt, noncurrent	446,241	445,156
Equity	147,319	132,597
Total Partners' Equity and Liabilities	621,732	604,250
April 2017 notes | Co-Issuer Subsidiary (Millennium) [Member] | Reportable Legal Entities [Member] | Subsidiary Issuer [Member]
Current Assets:
Cash and cash equivalents	30,663	80,430	$ 57,825	$ 2,805
Receivables	36,242	26,130
Inventories	23,402	22,528
Other current assets	8,980	9,341
Total current assets	99,287	138,429
Property and equipment (net)	0	0
Investment In Park	1,517,897	1,392,761
Goodwill	8,388	8,387
Other intangibles, net	0	0
Deferred tax asset	0	0
Other Assets	417	402
Assets	1,625,989	1,539,979
Current Liabilities:
Current maturities of long-term debt	4,641
Accounts payable	14,995	13,572
Deferred revenue	74,062	59,307
Accrued interest	5,871	6,024
Accrued taxes	8,087	6,176
Accrued salaries, wages and benefits	0	0
Self-insurance reserves	10,308	10,156
Other accrued liabilities	5,471	5,649
Total current liabilities	123,435	100,884
Deferred Tax Liability	0	0
Derivative Liability	0	0
Other Liabilities	87	120
Long-Term Debt:
Term debt	592,982	596,351
Notes	491,820	491,571
Long-term debt, noncurrent	1,084,802	1,087,922
Equity	417,665	351,053
Total Partners' Equity and Liabilities	$ 1,625,989	$ 1,539,979

Consolidating Financial Infor_5

Consolidating Financial Information of Guarantors and Issuers Income Statement (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 25, 2018	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Condensed Financial Statements, Captions [Line Items]
Net revenues		$ 1,348,530	$ 1,321,967	$ 1,288,721
Costs and expenses:
Cost of food, merchandise and games revenues		114,733	110,811	106,608
Operating expenses		584,350	558,102	538,881
Selling, general and administrative		193,333	193,770	181,830
Depreciation and amortization		155,529	153,222	131,876
Loss on impairment / retirement of fixed assets, net		10,178	12,728	12,587
Gain on sale of investment		(112)	(1,877)	0
Total costs and expenses		1,058,011	1,026,756	971,782
Operating income		290,519	295,211	316,939
Interest expense (income), net		84,172	84,748	83,686
Net effect of swaps		7,442	(45)	(1,197)
Loss on early debt extinguishment	$ 1,100	1,073	23,121	0
(Gain) loss on foreign currency		36,254	(29,086)	(14,656)
Other (income) expense		182	(115)	0
(Income) loss from investment in affiliates		0	0	0
Income before taxes		161,396	216,588	249,106
Provision for taxes		34,743	1,112	71,418
Net income		126,653	215,476	177,688
Other comprehensive income (loss), (net of tax):
Foreign currency translation adjustment		17,240	(14,849)	(3,700)
Cash flow hedging derivative activity		8,366	7,975	3,350
Net other comprehensive income (loss)		25,606	(6,874)	(350)
Total comprehensive income		152,259	208,602	177,338
June 2014 Notes [Member] | Reportable Legal Entities [Member] | Cedar Fair L.P. (Parent) [Member]
Condensed Financial Statements, Captions [Line Items]
Net revenues		103,687	104,080	144,042
Costs and expenses:
Cost of food, merchandise and games revenues		0	0	0
Operating expenses		0	0	0
Selling, general and administrative		2,301	3,007	3,029
Depreciation and amortization		0	0	0
Loss on impairment / retirement of fixed assets, net		0	0	0
Gain on sale of investment		0	0
Total costs and expenses		2,301	3,007	3,029
Operating income		101,386	101,073	141,013
Interest expense (income), net		23,339	23,739	32,643
Net effect of swaps		1,228	(150)	(473)
Loss on early debt extinguishment		0	11,773
(Gain) loss on foreign currency		0	0	0
Other (income) expense		250	250	250
(Income) loss from investment in affiliates		(61,484)	(160,925)	(80,295)
Income before taxes		138,053	226,386	188,888
Provision for taxes		11,400	10,910	11,200
Net income		126,653	215,476	177,688
Other comprehensive income (loss), (net of tax):
Foreign currency translation adjustment		17,240	(14,849)	(3,700)
Cash flow hedging derivative activity		8,366	7,975	3,350
Net other comprehensive income (loss)		25,606	(6,874)	(350)
Total comprehensive income		152,259	208,602	177,338
June 2014 Notes [Member] | Reportable Legal Entities [Member] | Guarantor Subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Net revenues		1,268,200	1,239,067	1,234,075
Costs and expenses:
Cost of food, merchandise and games revenues		103,892	99,328	96,740
Operating expenses		692,731	666,063	720,390
Selling, general and administrative		112,864	112,394	100,228
Depreciation and amortization		140,223	137,535	117,025
Loss on impairment / retirement of fixed assets, net		9,957	12,072	12,428
Gain on sale of investment		0	0
Total costs and expenses		1,059,667	1,027,392	1,046,811
Operating income		208,533	211,675	187,264
Interest expense (income), net		18,514	17,333	1,526
Net effect of swaps		0	0	0
Loss on early debt extinguishment		886	2,955
(Gain) loss on foreign currency		0	0	4
Other (income) expense		74,307	69,756	79,482
(Income) loss from investment in affiliates		2,517	(84,398)	(27,628)
Income before taxes		112,309	206,029	133,880
Provision for taxes		25,735	(8,724)	40,201
Net income		86,574	214,753	93,679
Other comprehensive income (loss), (net of tax):
Foreign currency translation adjustment		0	0	0
Cash flow hedging derivative activity		0	0	0
Net other comprehensive income (loss)		0	0	0
Total comprehensive income		86,574	214,753	93,679
June 2014 Notes [Member] | Eliminations [Member]
Condensed Financial Statements, Captions [Line Items]
Net revenues		(484,641)	(466,605)	(528,303)
Costs and expenses:
Cost of food, merchandise and games revenues		0	0	0
Operating expenses		(484,641)	(466,605)	(528,303)
Selling, general and administrative		0	0	0
Depreciation and amortization		0	0	0
Loss on impairment / retirement of fixed assets, net		0	0	0
Gain on sale of investment		0	0
Total costs and expenses		(484,641)	(466,605)	(528,303)
Operating income		0	0	0
Interest expense (income), net		0	0	0
Net effect of swaps		0	0	0
Loss on early debt extinguishment		0	0
(Gain) loss on foreign currency		0	0	0
Other (income) expense		0	0	0
(Income) loss from investment in affiliates		145,540	460,078	201,600
Income before taxes		(145,540)	(460,078)	(201,600)
Provision for taxes		0	0	0
Net income		(145,540)	(460,078)	(201,600)
Other comprehensive income (loss), (net of tax):
Foreign currency translation adjustment		(17,240)	14,849	3,700
Cash flow hedging derivative activity		(2,813)	(2,422)	(1,060)
Net other comprehensive income (loss)		(20,053)	12,427	2,640
Total comprehensive income		(165,593)	(447,651)	(198,960)
April 2017 notes | Reportable Legal Entities [Member] | Cedar Fair L.P. (Parent) [Member]
Condensed Financial Statements, Captions [Line Items]
Net revenues		103,687	104,080	144,042
Costs and expenses:
Cost of food, merchandise and games revenues		0	0	0
Operating expenses		0	0	0
Selling, general and administrative		2,301	3,007	3,029
Depreciation and amortization		0	0	0
Loss on impairment / retirement of fixed assets, net		0	0	0
Gain on sale of investment		0	0
Total costs and expenses		2,301	3,007	3,029
Operating income		101,386	101,073	141,013
Interest expense (income), net		23,339	23,739	32,643
Net effect of swaps		1,228	(150)	(473)
Loss on early debt extinguishment		0	11,773
(Gain) loss on foreign currency		0	0	0
Other (income) expense		250	250	250
(Income) loss from investment in affiliates		(61,484)	(160,925)	(80,295)
Income before taxes		138,053	226,386	188,888
Provision for taxes		11,400	10,910	11,200
Net income		126,653	215,476	177,688
Other comprehensive income (loss), (net of tax):
Foreign currency translation adjustment		17,240	(14,849)	(3,700)
Cash flow hedging derivative activity		8,366	7,975	3,350
Net other comprehensive income (loss)		25,606	(6,874)	(350)
Total comprehensive income		152,259	208,602	177,338
April 2017 notes | Reportable Legal Entities [Member] | Guarantor Subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Net revenues		382,569	395,745	378,556
Costs and expenses:
Cost of food, merchandise and games revenues		18,194	18,386	17,756
Operating expenses		42,860	44,130	49,393
Selling, general and administrative		19,130	19,867	15,058
Depreciation and amortization		140,223	137,535	117,025
Loss on impairment / retirement of fixed assets, net		7,697	8,970	9,742
Gain on sale of investment		0	0
Total costs and expenses		228,104	228,888	208,974
Operating income		154,465	166,857	169,582
Interest expense (income), net		(33,129)	(22,435)	(14,169)
Net effect of swaps		0	0	0
Loss on early debt extinguishment		0	0
(Gain) loss on foreign currency		0	0	0
Other (income) expense		74,307	69,756	79,482
(Income) loss from investment in affiliates		2,517	(84,398)	(27,628)
Income before taxes		110,770	203,934	131,897
Provision for taxes		24,196	(10,819)	38,218
Net income		86,574	214,753	93,679
Other comprehensive income (loss), (net of tax):
Foreign currency translation adjustment		0	0	0
Cash flow hedging derivative activity		0	0	0
Net other comprehensive income (loss)		0	0	0
Total comprehensive income		86,574	214,753	93,679
April 2017 notes | Eliminations [Member]
Condensed Financial Statements, Captions [Line Items]
Net revenues		(594,360)	(583,391)	(635,147)
Costs and expenses:
Cost of food, merchandise and games revenues		0	0	0
Operating expenses		(594,360)	(583,391)	(635,147)
Selling, general and administrative		0	0	0
Depreciation and amortization		0	0	0
Loss on impairment / retirement of fixed assets, net		0	0	0
Gain on sale of investment		0	0
Total costs and expenses		(594,360)	(583,391)	(635,147)
Operating income		0	0	0
Interest expense (income), net		0	0	0
Net effect of swaps		0	0	0
Loss on early debt extinguishment		0	0
(Gain) loss on foreign currency		0	0	0
Other (income) expense		0	0	0
(Income) loss from investment in affiliates		145,540	460,078	201,600
Income before taxes		(145,540)	(460,078)	(201,600)
Provision for taxes		0	0	0
Net income		(145,540)	(460,078)	(201,600)
Other comprehensive income (loss), (net of tax):
Foreign currency translation adjustment		(17,240)	14,849	3,700
Cash flow hedging derivative activity		(2,813)	(2,422)	(1,060)
Net other comprehensive income (loss)		(20,053)	12,427	2,640
Total comprehensive income		(165,593)	(447,651)	(198,960)
Co-Issuer Subsidiary (Magnum) [Member] | June 2014 Notes [Member] | Reportable Legal Entities [Member] | Subsidiary Issuer [Member]
Condensed Financial Statements, Captions [Line Items]
Net revenues		336,778	317,496	320,945
Costs and expenses:
Cost of food, merchandise and games revenues		0	0	0
Operating expenses		328,709	313,654	303,974
Selling, general and administrative		67,582	67,872	68,422
Depreciation and amortization		33	33	35
Loss on impairment / retirement of fixed assets, net		0	0	0
Gain on sale of investment		(112)	(1,877)
Total costs and expenses		396,212	379,682	372,431
Operating income		(59,434)	(62,186)	(51,486)
Interest expense (income), net		18,331	18,837	24,114
Net effect of swaps		6,214	105	(724)
Loss on early debt extinguishment		187	8,188
(Gain) loss on foreign currency		51	(25)	0
Other (income) expense		(78,571)	(73,581)	(83,657)
(Income) loss from investment in affiliates		(62,244)	(176,698)	(73,132)
Income before taxes		56,598	160,988	81,913
Provision for taxes		(4,886)	60	1,621
Net income		61,484	160,928	80,292
Other comprehensive income (loss), (net of tax):
Foreign currency translation adjustment		0	0	0
Cash flow hedging derivative activity		2,813	2,422	1,060
Net other comprehensive income (loss)		2,813	2,422	1,060
Total comprehensive income		64,297	163,350	81,352
Co-Issuer Subsidiary (Magnum) [Member] | April 2017 notes | Reportable Legal Entities [Member] | Subsidiary Issuer [Member]
Condensed Financial Statements, Captions [Line Items]
Net revenues		336,778	317,496	320,945
Costs and expenses:
Cost of food, merchandise and games revenues		0	0	0
Operating expenses		328,709	313,654	303,974
Selling, general and administrative		67,582	67,872	68,422
Depreciation and amortization		33	33	35
Loss on impairment / retirement of fixed assets, net		0	0	0
Gain on sale of investment		(112)	(1,877)
Total costs and expenses		396,212	379,682	372,431
Operating income		(59,434)	(62,186)	(51,486)
Interest expense (income), net		18,331	18,837	24,114
Net effect of swaps		6,214	105	(724)
Loss on early debt extinguishment		187	8,188
(Gain) loss on foreign currency		51	(25)	0
Other (income) expense		(78,571)	(73,581)	(83,657)
(Income) loss from investment in affiliates		(62,244)	(176,698)	(73,132)
Income before taxes		56,598	160,988	81,913
Provision for taxes		(4,886)	60	1,621
Net income		61,484	160,928	80,292
Other comprehensive income (loss), (net of tax):
Foreign currency translation adjustment		0	0	0
Cash flow hedging derivative activity		2,813	2,422	1,060
Net other comprehensive income (loss)		2,813	2,422	1,060
Total comprehensive income		64,297	163,350	81,352
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		124,506	127,929	117,962
Costs and expenses:
Cost of food, merchandise and games revenues		10,841	11,483	9,868
Operating expenses		47,551	44,990	42,820
Selling, general and administrative		10,586	10,497	10,151
Depreciation and amortization		15,273	15,654	14,816
Loss on impairment / retirement of fixed assets, net		221	656	159
Gain on sale of investment		0	0
Total costs and expenses		84,472	83,280	77,814
Operating income		40,034	44,649	40,148
Interest expense (income), net		23,988	24,839	25,403
Net effect of swaps		0	0	0
Loss on early debt extinguishment		0	205
(Gain) loss on foreign currency		36,203	(29,061)	(14,660)
Other (income) expense		4,196	3,460	3,925
(Income) loss from investment in affiliates		(24,329)	(38,057)	(20,545)
Income before taxes		(24)	83,263	46,025
Provision for taxes		2,494	(1,134)	18,396
Net income		(2,518)	84,397	27,629
Other comprehensive income (loss), (net of tax):
Foreign currency translation adjustment		17,240	(14,849)	(3,700)
Cash flow hedging derivative activity		0	0	0
Net other comprehensive income (loss)		17,240	(14,849)	(3,700)
Total comprehensive income		14,722	69,548	23,929
Co-Issuer Subsidiary (Cedar Canada) [Member] | April 2017 notes | Reportable Legal Entities [Member] | Subsidiary Issuer [Member]
Condensed Financial Statements, Captions [Line Items]
Net revenues		124,506	127,929	117,962
Costs and expenses:
Cost of food, merchandise and games revenues		10,841	11,483	9,868
Operating expenses		47,551	44,990	42,820
Selling, general and administrative		10,586	10,497	10,151
Depreciation and amortization		15,273	15,654	14,816
Loss on impairment / retirement of fixed assets, net		221	656	159
Gain on sale of investment		0	0
Total costs and expenses		84,472	83,280	77,814
Operating income		40,034	44,649	40,148
Interest expense (income), net		23,988	24,839	25,403
Net effect of swaps		0	0	0
Loss on early debt extinguishment		0	205
(Gain) loss on foreign currency		36,203	(29,061)	(14,660)
Other (income) expense		4,196	3,460	3,925
(Income) loss from investment in affiliates		(24,329)	(38,057)	(20,545)
Income before taxes		(24)	83,263	46,025
Provision for taxes		2,494	(1,134)	18,396
Net income		(2,518)	84,397	27,629
Other comprehensive income (loss), (net of tax):
Foreign currency translation adjustment		17,240	(14,849)	(3,700)
Cash flow hedging derivative activity		0	0	0
Net other comprehensive income (loss)		17,240	(14,849)	(3,700)
Total comprehensive income		14,722	69,548	23,929
Co-Issuer Subsidiary (Millennium) [Member] | April 2017 notes | Reportable Legal Entities [Member] | Subsidiary Issuer [Member]
Condensed Financial Statements, Captions [Line Items]
Net revenues		995,350	960,108	962,363
Costs and expenses:
Cost of food, merchandise and games revenues		85,698	80,942	78,984
Operating expenses		759,590	738,719	777,841
Selling, general and administrative		93,734	92,527	85,170
Depreciation and amortization		0	0	0
Loss on impairment / retirement of fixed assets, net		2,260	3,102	2,686
Gain on sale of investment		0	0
Total costs and expenses		941,282	915,290	944,681
Operating income		54,068	44,818	17,682
Interest expense (income), net		51,643	39,768	15,695
Net effect of swaps		0	0	0
Loss on early debt extinguishment		886	2,955
(Gain) loss on foreign currency		0	0	4
Other (income) expense		0	0	0
(Income) loss from investment in affiliates		0	0	0
Income before taxes		1,539	2,095	1,983
Provision for taxes		1,539	2,095	1,983
Net income		0	0	0
Other comprehensive income (loss), (net of tax):
Foreign currency translation adjustment		0	0	0
Cash flow hedging derivative activity		0	0	0
Net other comprehensive income (loss)		0	0	0
Total comprehensive income		$ 0	$ 0	$ 0

Consolidating Financial Infor_6

Consolidating Financial Information of Guarantors and Issuers Cash Flows (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Condensed Financial Statements, Captions [Line Items]
NET CASH (FOR) FROM OPERATING ACTIVITIES	$ 350,740	$ 331,179	$ 358,347
CASH FLOWS FOR INVESTING ACTIVITIES
Intercompany receivables (payments) receipts	0	0	0
Proceeds from returns on investments		0
Purchase of identifiable intangible assets	(41)	(66)	(577)
Sale of preferred equity investment	(112)	(3,281)	0
Capital expenditures	(189,775)	(188,084)	(160,656)
Net cash for investing activities	(189,704)	(184,869)	(161,233)
CASH FLOWS FOR FINANCING ACTIVITIES
Intercompany payables (payments) receipts	0	0	0
Payments for returns of capital		0
Term debt borrowings	0	750,000	0
Note borrowings	0	500,000	0
Term debt payments	0	(617,850)	(6,000)
Note payments, including amounts paid for early termination	0	(515,458)	0
Distributions paid to partners	(203,199)	(194,756)	(187,182)
Payment of debt issuance costs and original issue discount	(2,543)	(19,809)	0
Exercise of limited partnership unit options	125	65	0
Tax effect of units involved in treasury unit transactions	(2,530)	(4,440)	(422)
Payments related to tax withholding for equity compensation	(8,428)	(4,173)	(920)
Net cash for financing activities	(216,575)	(106,421)	(194,524)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	(5,357)	3,640	569
CASH AND CASH EQUIVALENTS
Net increase for the year	(60,896)	43,529	3,159
Balance, beginning of year	166,245	122,716	119,557
Balance, end of year	105,349	166,245	122,716
June 2014 Notes [Member] | Reportable Legal Entities [Member] | Parent Company [Member]
Condensed Financial Statements, Captions [Line Items]
NET CASH (FOR) FROM OPERATING ACTIVITIES	136,471	93,378	118,833
CASH FLOWS FOR INVESTING ACTIVITIES
Intercompany receivables (payments) receipts	0	0	0
Proceeds from returns on investments		338,000
Purchase of identifiable intangible assets	0	0	0
Sale of preferred equity investment	0	0
Capital expenditures	0	0	0
Net cash for investing activities	0	338,000	0
CASH FLOWS FOR FINANCING ACTIVITIES
Intercompany payables (payments) receipts	67,876	69,160	(6,332)
Payments for returns of capital		0
Term debt borrowings		0
Note borrowings		0
Term debt payments		0	0
Note payments, including amounts paid for early termination		(304,014)
Distributions paid to partners	(204,347)	(196,524)	(189,508)
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	0
Payments related to tax withholding for equity compensation	0	0	0
Net cash for financing activities	(136,471)	(431,378)	(195,840)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	0	0	0
CASH AND CASH EQUIVALENTS
Net increase for the year	0	0	(77,007)
Balance, beginning of year	0	0	77,007
Balance, end of year	0	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	191,056	209,780	237,262
CASH FLOWS FOR INVESTING ACTIVITIES
Intercompany receivables (payments) receipts	(67,861)	(278,051)	(24,562)
Proceeds from returns on investments		146,500
Purchase of identifiable intangible assets	(41)	(66)	(548)
Sale of preferred equity investment	0	0
Capital expenditures	(169,799)	(177,899)	(152,793)
Net cash for investing activities	(237,701)	(309,516)	(177,903)
CASH FLOWS FOR FINANCING ACTIVITIES
Intercompany payables (payments) receipts	0	0	0
Payments for returns of capital		(500,000)
Term debt borrowings		619,000
Note borrowings		500,000
Term debt payments		(477,377)	(4,625)
Note payments, including amounts paid for early termination		0
Distributions paid to partners	0	0	0
Payment of debt issuance costs and original issue discount	(2,222)	(18,483)
Exercise of limited partnership unit options	0	0
Tax effect of units involved in treasury unit transactions	0	0	0
Payments related to tax withholding for equity compensation	0	0	0
Net cash for financing activities	(2,222)	123,140	(4,625)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	0	0	0
CASH AND CASH EQUIVALENTS
Net increase for the year	(48,867)	23,404	54,734
Balance, beginning of year	81,582	58,178	3,444
Balance, end of year	32,715	81,582	58,178
June 2014 Notes [Member] | Eliminations [Member]
Condensed Financial Statements, Captions [Line Items]
NET CASH (FOR) FROM OPERATING ACTIVITIES	(745)	(1,838)	(3,351)
CASH FLOWS FOR INVESTING ACTIVITIES
Intercompany receivables (payments) receipts	67,861	278,051	24,562
Proceeds from returns on investments		(500,000)
Purchase of identifiable intangible assets	0	0	0
Sale of preferred equity investment	0	0
Capital expenditures	0	0	0
Net cash for investing activities	67,861	(221,949)	24,562
CASH FLOWS FOR FINANCING ACTIVITIES
Intercompany payables (payments) receipts	(67,861)	(278,051)	(24,562)
Payments for returns of capital		500,000
Term debt borrowings		0
Note borrowings		0
Term debt payments		0	0
Note payments, including amounts paid for early termination		0
Distributions paid to partners	1,148	1,768	2,326
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	0
Payments related to tax withholding for equity compensation	0	0	0
Net cash for financing activities	(66,713)	223,717	(22,236)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	0	0	0
CASH AND CASH EQUIVALENTS
Net increase for the year	403	(70)	(1,025)
Balance, beginning of year	(1,095)	(1,025)	0
Balance, end of year	(692)	(1,095)	(1,025)
April 2017 notes | Reportable Legal Entities [Member] | Parent Company [Member]
Condensed Financial Statements, Captions [Line Items]
NET CASH (FOR) FROM OPERATING ACTIVITIES	136,471	93,378	118,833
CASH FLOWS FOR INVESTING ACTIVITIES
Intercompany receivables (payments) receipts	0	0	0
Proceeds from returns on investments		338,000
Purchase of identifiable intangible assets	0	0	0
Sale of preferred equity investment	0	0
Capital expenditures	0	0	0
Net cash for investing activities	0	338,000	0
CASH FLOWS FOR FINANCING ACTIVITIES
Intercompany payables (payments) receipts	67,876	69,160	(6,332)
Payments for returns of capital		0
Term debt borrowings		0
Note borrowings		0
Term debt payments		0	0
Note payments, including amounts paid for early termination		(304,014)
Distributions paid to partners	(204,347)	(196,524)	(189,508)
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	0
Payments related to tax withholding for equity compensation	0	0	0
Net cash for financing activities	(136,471)	(431,378)	(195,840)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	0	0	0
CASH AND CASH EQUIVALENTS
Net increase for the year	0	0	(77,007)
Balance, beginning of year	0	0	77,007
Balance, end of year	0	0	0
April 2017 notes | Reportable Legal Entities [Member] | Guarantor Subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
NET CASH (FOR) FROM OPERATING ACTIVITIES	112,497	160,801	47,728
CASH FLOWS FOR INVESTING ACTIVITIES
Intercompany receivables (payments) receipts	(67,861)	(278,051)	(24,562)
Proceeds from returns on investments		146,500
Purchase of identifiable intangible assets	(33)	0	(474)
Sale of preferred equity investment	0	0
Capital expenditures	(43,703)	(28,451)	(22,978)
Net cash for investing activities	(111,597)	(160,002)	(48,014)
CASH FLOWS FOR FINANCING ACTIVITIES
Intercompany payables (payments) receipts	0	0	0
Payments for returns of capital		0
Term debt borrowings		0
Note borrowings		0
Term debt payments		0	0
Note payments, including amounts paid for early termination		0
Distributions paid to partners	0	0	0
Payment of debt issuance costs 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	0
Payments related to tax withholding for equity compensation	0	0	0
Net cash for financing activities	0	0	0
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	0	0	0
CASH AND CASH EQUIVALENTS
Net increase for the year	900	799	(286)
Balance, beginning of year	1,152	353	639
Balance, end of year	2,052	1,152	353
April 2017 notes | Eliminations [Member]
Condensed Financial Statements, Captions [Line Items]
NET CASH (FOR) FROM OPERATING ACTIVITIES	(745)	(1,838)	(3,351)
CASH FLOWS FOR INVESTING ACTIVITIES
Intercompany receivables (payments) receipts	67,861	278,051	24,562
Proceeds from returns on investments		(500,000)
Purchase of identifiable intangible assets	0	0	0
Sale of preferred equity investment	0	0
Capital expenditures	0	0	0
Net cash for investing activities	67,861	(221,949)	24,562
CASH FLOWS FOR FINANCING ACTIVITIES
Intercompany payables (payments) receipts	(67,861)	(278,051)	(24,562)
Payments for returns of capital		500,000
Term debt borrowings		0
Note borrowings		0
Term debt payments		0	0
Note payments, including amounts paid for early termination		0
Distributions paid to partners	1,148	1,768	2,326
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	0
Payments related to tax withholding for equity compensation	0	0	0
Net cash for financing activities	(66,713)	223,717	(22,236)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	0	0	0
CASH AND CASH EQUIVALENTS
Net increase for the year	403	(70)	(1,025)
Balance, beginning of year	(1,095)	(1,025)	0
Balance, end of year	(692)	(1,095)	(1,025)
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	11,057	(10,710)	(28,315)
CASH FLOWS FOR INVESTING ACTIVITIES
Intercompany receivables (payments) receipts	0	0	0
Proceeds from returns on investments		15,500
Purchase of identifiable intangible assets	0	0	0
Sale of preferred equity investment	(112)	(3,281)
Capital expenditures	0	(25)	0
Net cash for investing activities	112	18,756	0
CASH FLOWS FOR FINANCING ACTIVITIES
Intercompany payables (payments) receipts	(15)	208,891	30,894
Payments for returns of capital		0
Term debt borrowings		131,000
Note borrowings		0
Term debt payments		(126,619)	(1,237)
Note payments, including amounts paid for early termination		(211,444)
Distributions paid to partners	0	0	0
Payment of debt issuance costs and original issue discount	(321)	(1,326)
Exercise of limited partnership unit options	125	65
Tax effect of units involved in treasury unit transactions	(2,530)	(4,440)	(422)
Payments related to tax withholding for equity compensation	(8,428)	(4,173)	(920)
Net cash for financing activities	(11,169)	(8,046)	28,315
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	0	0	0
CASH AND CASH EQUIVALENTS
Net increase for the year	0	0	0
Balance, beginning of year	0	0	0
Balance, end of year	0	0	0
Co-Issuer Subsidiary (Magnum) [Member] | April 2017 notes | Reportable Legal Entities [Member] | Subsidiary Issuer [Member]
Condensed Financial Statements, Captions [Line Items]
NET CASH (FOR) FROM OPERATING ACTIVITIES	11,057	(10,710)	(28,315)
CASH FLOWS FOR INVESTING ACTIVITIES
Intercompany receivables (payments) receipts	0	0	0
Proceeds from returns on investments		15,500
Purchase of identifiable intangible assets	0	0	0
Sale of preferred equity investment	(112)	(3,281)
Capital expenditures	0	(25)	0
Net cash for investing activities	112	18,756	0
CASH FLOWS FOR FINANCING ACTIVITIES
Intercompany payables (payments) receipts	(15)	208,891	30,894
Payments for returns of capital		0
Term debt borrowings		131,000
Note borrowings		0
Term debt payments		(126,619)	(1,237)
Note payments, including amounts paid for early termination		(211,444)
Distributions paid to partners	0	0	0
Payment of debt issuance costs and original issue discount	(321)	(1,326)
Exercise of limited partnership unit options	125	65
Tax effect of units involved in treasury unit transactions	(2,530)	(4,440)	(422)
Payments related to tax withholding for equity compensation	(8,428)	(4,173)	(920)
Net cash for financing activities	(11,169)	(8,046)	28,315
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	0	0	0
CASH AND CASH EQUIVALENTS
Net increase for the year	0	0	0
Balance, beginning of year	0	0	0
Balance, end of year	0	0	0
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	12,901	40,569	33,918
CASH FLOWS FOR INVESTING ACTIVITIES
Intercompany receivables (payments) receipts	0	0	0
Proceeds from returns on investments		0
Purchase of identifiable intangible assets	0	0	(29)
Sale of preferred equity investment	0	0
Capital expenditures	(19,976)	(10,160)	(7,863)
Net cash for investing activities	(19,976)	(10,160)	(7,892)
CASH FLOWS FOR FINANCING ACTIVITIES
Intercompany payables (payments) receipts	0	0	0
Payments for returns of capital		0
Term debt borrowings		0
Note borrowings		0
Term debt payments		(13,854)	(138)
Note payments, including amounts paid for early termination		0
Distributions paid to partners	0	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	0
Payments related to tax withholding for equity compensation	0	0	0
Net cash for financing activities	0	(13,854)	(138)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	(5,357)	3,640	569
CASH AND CASH EQUIVALENTS
Net increase for the year	(12,432)	20,195	26,457
Balance, beginning of year	85,758	65,563	39,106
Balance, end of year	73,326	85,758	65,563
Co-Issuer Subsidiary (Cedar Canada) [Member] | April 2017 notes | Reportable Legal Entities [Member] | Subsidiary Issuer [Member]
Condensed Financial Statements, Captions [Line Items]
NET CASH (FOR) FROM OPERATING ACTIVITIES	12,901	40,569	33,918
CASH FLOWS FOR INVESTING ACTIVITIES
Intercompany receivables (payments) receipts	0	0	0
Proceeds from returns on investments		0
Purchase of identifiable intangible assets	0	0	(29)
Sale of preferred equity investment	0	0
Capital expenditures	(19,976)	(10,160)	(7,863)
Net cash for investing activities	(19,976)	(10,160)	(7,892)
CASH FLOWS FOR FINANCING ACTIVITIES
Intercompany payables (payments) receipts	0	0	0
Payments for returns of capital		0
Term debt borrowings		0
Note borrowings		0
Term debt payments		(13,854)	(138)
Note payments, including amounts paid for early termination		0
Distributions paid to partners	0	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	0
Payments related to tax withholding for equity compensation	0	0	0
Net cash for financing activities	0	(13,854)	(138)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	(5,357)	3,640	569
CASH AND CASH EQUIVALENTS
Net increase for the year	(12,432)	20,195	26,457
Balance, beginning of year	85,758	65,563	39,106
Balance, end of year	73,326	85,758	65,563
Co-Issuer Subsidiary (Millennium) [Member] | April 2017 notes | Reportable Legal Entities [Member] | Subsidiary Issuer [Member]
Condensed Financial Statements, Captions [Line Items]
NET CASH (FOR) FROM OPERATING ACTIVITIES	78,559	48,979	189,534
CASH FLOWS FOR INVESTING ACTIVITIES
Intercompany receivables (payments) receipts	0	0	0
Proceeds from returns on investments		0
Purchase of identifiable intangible assets	(8)	(66)	(74)
Sale of preferred equity investment	0	0
Capital expenditures	(126,096)	(149,448)	(129,815)
Net cash for investing activities	(126,104)	(149,514)	(129,889)
CASH FLOWS FOR FINANCING ACTIVITIES
Intercompany payables (payments) receipts	0	0	0
Payments for returns of capital		(500,000)
Term debt borrowings		619,000
Note borrowings		500,000
Term debt payments		(477,377)	(4,625)
Note payments, including amounts paid for early termination		0
Distributions paid to partners	0	0	0
Payment of debt issuance costs and original issue discount	(2,222)	(18,483)
Exercise of limited partnership unit options	0	0
Tax effect of units involved in treasury unit transactions	0	0	0
Payments related to tax withholding for equity compensation	0	0	0
Net cash for financing activities	(2,222)	123,140	(4,625)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	0	0	0
CASH AND CASH EQUIVALENTS
Net increase for the year	(49,767)	22,605	55,020
Balance, beginning of year	80,430	57,825	2,805
Balance, end of year	$ 30,663	$ 80,430	$ 57,825