MTR Gaming 10-K 16 Mar 15 2014 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Dec. 31, 2014
Document and Entity Information
Entity Registrant Name	MTR GAMING GROUP INC
Entity Central Index Key	834162
Document Type	10-K
Document Period End Date	31-Dec-14
Amendment Flag	FALSE
Current Fiscal Year End Date	-19
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	Yes
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Entity Public Float	$0
Entity Common Stock, Shares Outstanding	1,000
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	FY

CONSOLIDATED_BALANCE_SHEETS

CONSOLIDATED BALANCE SHEETS (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Current assets:
Cash and cash equivalents	$60,650
Restricted cash	5,413
Accounts receivable, net of allowance for doubtful accounts of 175 in 2014 and $151 in 2013	2,912
Inventories	3,911
Prepaid expenses and other current assets	7,115
Total current assets	80,001
Property and equipment, net	283,191
Other intangible assets, primarily gaming licenses	471,339
Goodwill	66,826
Deposits and other	3,950
Non-operating real property	16,419
Total assets	921,726
Current liabilities:
Accounts payable	2,122
Accrued gaming taxes and assessments	10,346
Accrued payroll and related	4,785
Interest payable	26,865
Accrued other liabilities	17,321
Construction project and equipment liabilities	2,333
Deferred income taxes	1,474
Total current liabilities	65,246
Long-term debt	610,827
Other regulatory gaming assessments	4,572
Deferred income taxes	145,054
Other long-term liabilities	2,439
Total liabilities	828,138
Stockholders' equity:
Additional paid-in capital	103,011
Accumulated deficit	-9,510
Accumulated other comprehensive income (loss)	87
Total stockholders' equity of MTR Gaming Group, Inc.	93,588
Total stockholders' equity	93,588
Total liabilities and stockholders' equity	921,726
Predecessor
Current assets:
Cash and cash equivalents		100,124
Restricted cash		7,255
Accounts receivable, net of allowance for doubtful accounts of 175 in 2014 and $151 in 2013		4,853
Inventories		4,272
Deferred financing costs		1,642
Prepaid expenses and other current assets		7,850
Total current assets		125,996
Property and equipment, net		371,364
Other intangible assets, primarily gaming licenses		136,080
Deferred financing costs, net of current portion		6,766
Deposits and other		1,985
Non-operating real property		10,769
Total assets		652,960
Current liabilities:
Accounts payable		2,998
Accrued gaming taxes and assessments		9,947
Accrued payroll and related		5,466
Interest payable		27,344
Accrued other liabilities		17,159
Construction project and equipment liabilities		788
Deferred income taxes		837
Total current liabilities		64,539
Long-term debt		558,834
Other regulatory gaming assessments		4,806
Long-term compensation		871
Deferred income taxes		17,412
Other long-term liabilities		497
Total liabilities		646,959
Stockholders' equity:
Additional paid-in capital		65,047
Accumulated deficit		-59,143
Accumulated other comprehensive income (loss)		-127
Total stockholders' equity of MTR Gaming Group, Inc.		5,777
Non-controlling interest of discontinued operations		224
Total stockholders' equity		6,001
Total liabilities and stockholders' equity		$652,960

CONSOLIDATED_BALANCE_SHEETS_Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Accounts receivable, allowance for doubtful accounts (in dollars)	$175
Predecessor
Accounts receivable, allowance for doubtful accounts (in dollars)		$151

CONSOLIDATED_STATEMENTS_OF_OPE

CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	3 Months Ended	9 Months Ended	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Sep. 18, 2014	Dec. 31, 2013	Dec. 31, 2012
Operating revenues:
Gaming	$113,674
Pari-mutuel commissions	1,986
Food and beverage	9,109
Hotel	1,360
Other	3,958
Total revenues	130,087
Less promotional allowances	-5,919
Net operating revenues	124,168
Operating expenses:
Gaming	67,801
Pari-mutuel commissions	2,411
Food and beverage	8,329
Hotel	870
Other	2,093
Marketing and promotions	4,426
General and administrative	17,886
Depreciation and amortization	12,289
Total operating expenses	116,105
Strategic transaction costs	1,063
Operating income	7,000
Other income (expense):
Loss on debt extinguishment	90
Interest income	3
Interest expense	-15,311
Total other expense	-15,398
Loss from continuing operations before income taxes	-8,398
Provision for income taxes	-1,112
Loss from continuing operations	-9,510
Discontinued operations:
Net loss	-9,510
Predecessor
Operating revenues:
Gaming		320,366	454,583	445,848
Pari-mutuel commissions		8,014	11,163	10,368
Food and beverage		25,319	35,264	30,923
Hotel		3,489	5,367	5,566
Other		9,619	12,692	11,392
Total revenues		366,807	519,069	504,097
Less promotional allowances		-14,930	-21,278	-17,108
Net operating revenues		351,877	497,791	486,989
Operating expenses:
Gaming		190,305	268,302	268,540
Pari-mutuel commissions		8,053	10,794	10,572
Food and beverage		21,222	30,080	26,745
Hotel		2,087	3,190	3,348
Other		5,740	7,680	6,702
Marketing and promotions		10,467	16,191	13,859
General and administrative		47,081	62,818	61,104
Depreciation and amortization		22,231	30,458	27,511
Total operating expenses		307,186	429,513	418,381
Loss on the sale or disposal of property		184	38	-52
Project opening costs				2,705
Strategic transaction costs		7,620	4,365
Operating income		36,887	63,875	65,955
Other income (expense):
Interest income		6	32	168
Interest expense		-49,838	-69,571	-67,993
Total other expense		-49,832	-69,539	-67,825
Loss from continuing operations before income taxes		-12,945	-5,664	-1,870
Provision for income taxes		-2,837	-3,467	-3,577
Loss from continuing operations		-15,782	-9,131	-5,447
Discontinued operations:
Loss from discontinued operations before income taxes and non-controlling interest				-278
Loss from discontinued operations before non-controlling interest				-278
Non-controlling interest				1
(Loss) from discontinued operations				-277
Net loss		($15,782)	($9,131)	($5,724)

CONSOLIDATED_STATEMENTS_OF_COM

CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS (USD $)	3 Months Ended		9 Months Ended		12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014		Sep. 18, 2014		Dec. 31, 2013		Dec. 31, 2012
Net loss	($9,510)
Defined benefit pension plan:
Changes in unamortized net pension	87	[1]
Comprehensive loss, net of tax	-9,423
Predecessor
Net loss			-15,782		-9,131		-5,724
Defined benefit pension plan:
Changes in unamortized net pension			21	[1]	214	[1]	63	[1]
Comprehensive loss, net of tax			($15,761)		($8,917)		($5,661)
[1]	Amount was shown net of tax of $50 for the period September 19 to December 31, 2014 (Successor). No tax expense or benefit was recognized for the Predecessor periods January 1 to September 18, 2014 and the year ended, December 31, 2013 and 2012.

CONSOLIDATED_STATEMENTS_OF_COM1

CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS (Parenthetical) (USD $)	3 Months Ended	1 Months Ended	2 Months Ended	6 Months Ended	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Sep. 18, 2014	Aug. 31, 2014	Jun. 30, 2014	Dec. 31, 2013	Dec. 31, 2012
Amortization of net actuarial gain, tax	$50
Predecessor
Amortization of net actuarial gain, tax		$0	$0	$0	$0	$0

CONSOLIDATED_STATEMENTS_OF_STO

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (USD $)	Predecessor	Predecessor	Predecessor	Predecessor	Predecessor	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Accumulated Other Comprehensive Income (Loss)	Total
	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Accumulated Other Comprehensive Income (Loss)	USD ($)		USD ($)	USD ($)	USD ($)	USD ($)
	USD ($)	USD ($)	USD ($)	USD ($)
Balances at Dec. 31, 2013					$5,777,000
Increase (Decrease) in Stockholders' Equity
Net loss					-6,213,000
Balances at Mar. 31, 2014
Balances at Dec. 31, 2013		65,047,000	-59,143,000	-127,000	5,777,000
Balances (in shares) at Dec. 31, 2013	27,943,390
Increase (Decrease) in Stockholders' Equity
Net loss			-15,782,000		-15,782,000
Pension other comprehensive gain (loss), net of tax of $82				21,000	21,000
Stock-based compensation		1,331,000			1,331,000
Stock-based compensation (in shares)	941,873
Repurchase of shares for Merger consideration ($35.0 million repurchase of which $5.0 million was contributed by Eldorado)	-5,785,123	-30,000,000			-30,000,000
Balances at Sep. 18, 2014		36,378,000	-74,925,000	-106,000	-38,653,000
Balances (in shares) at Sep. 18, 2014	23,100,140
Balances at Jun. 30, 2014
Increase (Decrease) in Stockholders' Equity
Net loss					-8,387,000
Balances at Sep. 18, 2014					-38,653,000
Balances at Dec. 31, 2011		62,804,000	-44,288,000	-404,000	18,112,000
Balances (in shares) at Dec. 31, 2011	27,656,019
Increase (Decrease) in Stockholders' Equity
Net loss			-5,724,000		-5,724,000
Pension other comprehensive gain (loss), net of tax of $82				63,000	63,000
Stock-based compensation		1,018,000			1,018,000
Stock-based compensation (in shares)	48,184
Balances at Dec. 31, 2012		63,822,000	-50,012,000	-341,000	13,469,000
Balances (in shares) at Dec. 31, 2012	27,704,203
Increase (Decrease) in Stockholders' Equity
Net loss					-786,000
Balances at Mar. 31, 2013
Balances at Dec. 31, 2012		63,822,000	-50,012,000	-341,000	13,469,000
Balances (in shares) at Dec. 31, 2012	27,704,203
Increase (Decrease) in Stockholders' Equity
Net loss			-9,131,000		-9,131,000
Pension other comprehensive gain (loss), net of tax of $82				214,000	214,000
Stock-based compensation		1,225,000			1,225,000
Stock-based compensation (in shares)	239,187
Balances at Dec. 31, 2013		65,047,000	-59,143,000	-127,000	5,777,000
Balances (in shares) at Dec. 31, 2013	27,943,390
Balances at Sep. 30, 2013
Increase (Decrease) in Stockholders' Equity
Net loss					-7,102,000
Balances at Dec. 31, 2013					5,777,000
Balances at Sep. 18, 2014										103,011,000
Increase (Decrease) in Stockholders' Equity
Net loss								-9,510,000		-9,510,000
Pension other comprehensive gain (loss), net of tax of $82									87,000	87,000
Balances at Dec. 31, 2014							$103,011,000	($9,510,000)	$87,000	$93,588,000
Balances (in shares) at Dec. 31, 2014						1,000

CONSOLIDATED_STATEMENTS_OF_STO1

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (Parenthetical) (USD $)	3 Months Ended
	Dec. 31, 2014
Pension other comprehensive income, tax benefit	$50,000

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	3 Months Ended	9 Months Ended	12 Months Ended
	Dec. 31, 2014	Sep. 18, 2014	Dec. 31, 2013	Dec. 31, 2012
Cash flows from operating activities:
Net loss	($9,510,000)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities :
Depreciation and amortization	12,289,000
Amortization of deferred financing fees and (premium) discount	-3,114,000
Loss on debt extinguishment	-90,000
Provision (recovery) for bad debts	-22,000
Change in fair value of acquisition related contingencies	16,000
Deferred income taxes	1,063,000
Change in operating assets and liabilities:
Accounts receivable	2,342,000
Other current assets	2,505,000
Accounts payable	2,157,000
Accrued liabilities	15,466,000
Other regulatory gaming assessments	99,000
Net cash provided by (used in) continuing operating activities	23,381,000
Net cash provided by (used in) operating activities	23,381,000
Cash flows from investing activities:
(Increase) decrease in restricted cash	-2,257,000
Increase (decrease) in deposits and other	12,000
Proceeds from the sale of property and equipment	3,000
Reimbursement of capital expenditures from West Virginia regulatory authorities	799,000
Capital expenditures, net of payables	-3,816,000
Net cash (used in) investing activities	-5,259,000
Cash flows from financing activities:
Repurchase of Senior Secured Notes	-11,025,000
Net cash (used in) provided by financing activities	-11,025,000
Net increase (decrease) in cash and cash equivalents	7,097,000
Cash and cash equivalents, beginning of period	53,553,000
Cash and cash equivalents, end of period	60,650,000	53,553,000
Supplemental disclosure of cash flow information:
Interest paid	246,000
Local income taxes paid	360,000
Predecessor
Cash flows from operating activities:
Net loss		-15,782,000	-9,131,000	-5,724,000
Adjustments to reconcile net loss to net cash provided by (used in) operating activities :
Depreciation and amortization		22,231,000	30,458,000	27,511,000
Amortization of deferred financing fees and (premium) discount		2,696,000	3,759,000	3,768,000
Provision (recovery) for bad debts		67,000	71,000	118,000
Stock-based compensation expense		1,310,000	950,000	1,060,000
Change in fair value of acquisition related contingencies		37,000	83,000
Deferred income taxes		2,499,000	4,152,000	3,515,000
Loss on the sale or disposal of property		184,000	38,000	-52,000
Change in operating assets and liabilities:
Accounts receivable		-446,000	-973,000	485,000
Other current assets		-704,000	-1,951,000	-1,018,000
Accounts payable		-2,761,000	-1,898,000	4,516,000
Accrued liabilities		-17,738,000	1,500,000	10,532,000
Other regulatory gaming assessments		-206,000	-466,000	-124,000
Incentive compensation		-1,435,000	603,000	629,000
Net cash provided by (used in) continuing operating activities		-10,048,000	27,195,000	45,216,000
Net cash used in discontinued operating activities			-10,000	-91,000
Net cash provided by (used in) operating activities		-10,048,000	27,185,000	45,125,000
Cash flows from investing activities:
(Increase) decrease in restricted cash		4,099,000	-3,167,000	-2,942,000
Increase (decrease) in deposits and other		-439,000	106,000	-6,000
Decrease in funds held for construction project				130,114,000
Payment of Ohio video lottery terminal license fee			-25,000,000	-25,000,000
Proceeds from the sale of property and equipment		55,000	206,000	5,000
Proceeds from the sale of non-operating real property				449,000
Reimbursement of capital expenditures from West Virginia regulatory authorities		628,000	2,882,000	1,076,000
Capital expenditures, net of payables		-11,262,000	-17,534,000	-119,136,000
Net cash (used in) investing activities		-6,919,000	-42,507,000	-15,440,000
Cash flows from financing activities:
Financing cost paid				-157,000
Proceeds from exercise of stock options		773,000	564,000
Purchase and retirement of treasury stock		-377,000	-231,000
Purchase of shares for Merger consideration		-30,000,000
Net cash (used in) provided by financing activities		-29,604,000	333,000	-157,000
Net increase (decrease) in cash and cash equivalents		-46,571,000	-14,989,000	29,528,000
Cash and cash equivalents, beginning of period		100,124,000	115,113,000	85,585,000
Cash and cash equivalents, end of period		53,553,000	100,124,000	115,113,000
Supplemental disclosure of cash flow information:
Interest paid		65,727,000	65,753,000	59,549,000
Local income taxes paid		$88,000	$235,000	$336,000

ORGANIZATION_AND_BASIS_OF_PRES

ORGANIZATION AND BASIS OF PRESENTATION	12 Months Ended
	Dec. 31, 2014
ORGANIZATION AND BASIS OF PRESENTATION.
ORGANIZATION AND BASIS OF PRESENTATION	1. ORGANIZATION AND BASIS OF PRESENTATION
	Organization
	MTR Gaming Group, Inc. (the "Company" or "we" or "MTR"), a Delaware corporation and a wholly-owned subsidiary of Eldorado Resorts, Inc. ("ERI"), is a hospitality and gaming company that owns and operates racetrack, gaming and hotel properties in West Virginia, Pennsylvania, and Ohio. The common shares of ERI are listed on the Nasdaq Stock Market.
	The Company, through its wholly-owned subsidiaries, owns and operates Mountaineer Casino, Racetrack & Resort in Chester, West Virginia ("Mountaineer"), Presque Isle Downs & Casino in Erie, Pennsylvania ("Presque Isle Downs"), and Scioto Downs in Columbus, Ohio. Scioto Downs, through its subsidiary RacelineBet, Inc., also operates Racelinebet.com, a national account wagering service that offers online and telephone wagering on horse races as a marketing affiliate of TwinSpires.com, an affiliate of Churchill Downs, Inc.
	In September 2013, we entered into a merger agreement to facilitate a business combination with Eldorado HoldCo LLC, a Nevada limited liability company ("Eldorado"), and formed several entities to facilitate the merger: Eclair Holdings Company, a Nevada corporation and wholly owned subsidiary of the Company ("NewCo"), Ridgeline Acquisition Corp., a Delaware corporation and wholly owned subsidiary of NewCo ("Merger Sub A"), and Eclair Acquisition Company, LLC, a Nevada limited liability company and wholly owned subsidiary of NewCo ("Merger Sub B"). These entities had no assets or operations for 2013.
	On September 19, 2014 (the "Acquisition Date"), MTR merged with and into Merger Sub A, with MTR surviving the merger (the "MTR Merger"), and Eldorado merged with and into Merger Sub B, with Eldorado surviving the merger (the "Eldorado Merger" and, together with the MTR Merger, the "Mergers"). As a result of the Mergers, NewCo became the holding company for the Company and Eldorado and was renamed "Eldorado Resorts, Inc."
	We have evaluated all subsequent events through the date the financial statements were issued. No material recognized or non-recognized subsequent events were identified, except as discussed herein.
	Basis of Presentation
	The Mergers were accounted for as a reverse acquisition of the Company by Eldorado under accounting principles generally accepted in the United States. Under the acquisition method of accounting, Eldorado is treated as the accounting acquirer and the Company is treated as the legal acquirer, resulting in the Company applying fair value accounting to its assets and liabilities as of the Acquisition Date. Accordingly, the consolidated financial statements and the notes to the consolidated financial statements are presented in two distinct periods, Predecessor and Successor, which relate to the accounting periods preceding and succeeding the completion of the Mergers. The Predecessor and Successor periods have been separated by a vertical line to highlight the fact that the financial information for such periods have been prepared under two different historical-cost basis of accounting and are not comparable. In addition, the accompanying consolidated financial statements for the Successor period were prepared to conform to the financial statement presentation of Eldorado. We have reclassified certain amounts for the prior year to conform to the Successor presentation. These reclassifications, as detailed below, had no impact on income from operations or net income as previously reported.
	Earnings per share information has not been presented because the Company's stock is no longer publicly traded.
	Reclassifications
	Reclassifications to the consolidated statements of operations for the Predecessor periods are as follows:
		Predecessor
		Period from		Year ended		Year ended
		January 1 to		December 31,		December 31,
		September 18,
		2014		2013		2012
		(in thousands)
	Hotel revenues were reclassified from food, beverage and lodging revenues to their own financial statement line item	$	3,489	$	5,367	$	5,566
	Hotel expenses were reclassified from food, beverage and lodging expense to their own financial statement line item		997		1,436		1,509
	Utility expenses were reclassified from gaming, pari-mutuel, food and beverage, hotel, other, marketing and promotions to general and administrative expenses		1,708		2,538		2,786
	Surveillance expenses were reclassified from general and administrative expenses to gaming expenses		1,703		2,369		2,199
	Reservation expenses were reclassified from other expenses to hotel expenses		175		246		255
	Hotel housekeeping expenses were reclassified from general and administrative expenses to hotel expenses		1,406		2,083		2,221

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2014
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Principles of Consolidation
	The accompanying consolidated financial statements include the accounts of the Company as described in Note 1. All significant intercompany transactions have been eliminated in consolidation. Non-controlling interests represent the proportionate share of the equity that is owned by third parties in discontinued operations controlled by the Company. The net income or loss, if any, of such discontinued operations is allocated to the non-controlling interests based on their percentage ownership throughout the year. The Company operated in one reportable segment at December 31, 2014 and 2013.
	Use of Estimates
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America ("US GAAP") requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenue and expenses for the reporting periods. Actual results could differ from those estimates.
	Cash and Cash Equivalents
	Cash and cash equivalents include all unrestricted, highly liquid investments purchased with a remaining maturity of 90 days or less. Cash and cash equivalents also includes cash maintained for gaming operations.
	Restricted Cash
	Restricted cash includes unredeemed winning tickets from our racing operations, funds related to horsemen's fines and certain simulcasting funds that are restricted to payments for improving horsemen's facilities and racing purses at Scioto Downs, cash deposits that serve as collateral for letters of credit surety bonds and short-term certificates of deposit that serve as collateral for certain bonding requirements. The Company maintains renewable short-term certificates of deposit in the amount of $0.3 million.
	Concentration of Credit Risk
	The Company's operations are in limited market areas. Therefore, the Company is subject to risks inherent within those markets. To the extent that new casinos enter into the markets or hotel room capacity is expanded, competition will increase. The Company may also be affected by economic conditions in the United States and globally affecting the markets or trends in visitation or spending in the markets in which it operates.
	We maintain cash balances at certain financial institutions in excess of amounts insured by the Federal Deposit Insurance Corporation. In addition, we maintain significant cash balances on hand at our gaming facilities.
	Fair Value of Financial Instruments
	Our financial instruments consist of cash and cash equivalents, trade accounts receivable, trade accounts payable and long-term debt. See Note 9 for additional information.
	Inventories
	Inventories are stated at the lower of cost (determined by the first-in, first-out method) or market.
	Deferred Financing Costs
	Costs that we incur in connection with the issuance of debt are deferred and amortized to interest expense over the life of the underlying debt. During the year ended December 31, 2013, we did not incur any financing costs. During the year ended December 31, 2012, we incurred deferred financing costs of $0.2 million. As a result of the Mergers, the long term debt assumed on the Acquisition Date was fair valued based on quoted market prices, resulting in the elimination of the deferred financing costs and the recognition of a premium on the fair value adjustment during the Successor period.
	Expense for the amortization of deferred financing fees and original issue discount, was $2.7 million, $3.8 million and $3.8 million for the period January 1 to September 18, 2014 (Predecessor), and the years ended December 31, 2013 and 2012, respectively. Amortization of the debt premium was $3.1 million for the period September 19 to December 31, 2014 (Successor). The amortization of deferred financing fees, original issue discount, and premium are included in interest expense in the accompanying consolidated statements of operations.
	Property and Equipment
	Property and equipment are recorded at cost, less accumulated depreciation. Depreciation is computed using the straight-line method over the estimated useful life of the asset. Costs of major improvements are capitalized, while costs of normal repairs and maintenance are charged to expense as incurred. We capitalize direct materials, labor and interest during construction periods. Gains or losses on the disposal of property and equipment are included in operating income.
	Interest is allocated and capitalized to construction in progress by applying our cost of borrowing rate to qualifying assets. No interest was capitalized during the periods ended December 31, 2014 or during the year ended December 31, 2013. During the year ended December 31, 2012, $1.3 million of interest was capitalized primarily as a result of construction of the video lottery terminal ("VLT") gaming facility at Scioto Downs.
	Long-Lived and Finite-Lived Intangible Assets and Non-Operating Real Properties
	Long-lived assets are assessed for impairment in accordance with Accounting Standard Codification ("ASC") 360—Property, Plant, and Equipment. The Company evaluates its long-lived assets periodically for impairment issues or, more frequently, whenever events or circumstances indicate that the carrying amount may not be recoverable. Recoverability of these assets is determined by comparing the net carrying value to the sum of the estimated future net undiscounted cash flows expected to be generated by these assets. The amount of impairment loss, if any, is measured by the difference between the net carrying value and the estimated fair value of the asset which is typically measured using a discounted cash flow model (Level 3). Based on the results of our periodic reviews, we have not recorded any impairment losses during the years ended December 31, 2014, 2013 and 2012.
	We have designated certain assets, consisting principally of land and undeveloped properties, as non-operating real property and have declared our intent to sell those assets. No less than annually, we obtain independent appraisals of the fair value of these assets. When indicators of impairment are present, properties are evaluated for impairment and losses are recorded when undiscounted cash flows estimated to be generated by an asset or market comparisons are less than the asset's carrying amount. The amount of the impairment loss is calculated as the excess of the asset's carrying value over its fair value, which is determined using a discounted cash flow analysis, management estimates or market comparisons. The fair value measurements employed for our impairment evaluations, which are subject to the assumptions and factors as previously discussed, were generally based on a review of comparable activities in the marketplace, which fall within Level 3 of the fair value hierarchy. In connection with the Mergers, as discussed in Note 3, the non-operating real properties were adjusted to fair value on the Acquisition Date. Based upon the results of the 2013 and 2012 appraisals, no adjustments to the carrying values of non-operating real properties were necessary.
	Although we continue to actively market these properties for sale, we do not anticipate that we will be able to sell the majority of the assets within the next twelve months. As such, these properties are not classified as held-for-sale as of December 31, 2014.
	Goodwill and Other Indefinite-lived Intangible Assets
	Goodwill and Other indefinite-lived intangible assets are required to be evaluated for impairment no less than annually in accordance with the provisions of ASC 350, Intangibles—Goodwill and Other. Goodwill represents the excess of the purchase price paid over the fair value of the net assets of the acquired business. Other indefinite-lived intangible assets consist of racing and gaming licenses, trade names and customer loyalty programs. Goodwill and other indefinite-lived intangible assets are reviewed for impairment annually, during the fourth quarter, or more frequently if events or changes in circumstances indicate that an asset might be impaired.
	Goodwill is tested by comparing the carrying value of the reporting unit to its fair value. The Company estimates the fair value of the reporting unit utilizing income and market approaches. The income approach is based on projected future cash flow that is discounted to present value using factors that consider the timing and risk of the future cash flows. The market approach is based on the Company's market capitalization at the testing date. Other indefinite-lived intangible assets are evaluated for impairment by comparing the fair value of the asset to its carrying value. Any excess of carrying value over the fair value is recognized as an impairment loss within the consolidated statement of operations in the period of review.
	The fair value measurements employed for our impairment evaluations of Goodwill and other indefinite-lived intangible assets are generally based on a discounted cash flow approach and review of market data, which fall within Level 3 of the fair value hierarchy. See Note 6 for further discussion.
	Frequent Players Program
	We offer programs whereby our participating patrons can accumulate points for wagering that can be redeemed for credits for free play on slot machines, lodging, food and beverage, merchandise and in limited situations, cash. Based upon the estimated redemptions of frequent player program points, an estimated liability is established for the cost of redemption of earned but unredeemed points. The estimated cost of redemption utilizes estimates and assumptions of the mix of the various product offerings for which the points will be redeemed and costs of such product offerings. Changes in the programs, membership levels and changes in the redemption patterns of our participating patrons can impact this liability. The aggregate outstanding liability for the frequent players program was $0.7 million and $0.8 million as of December 31, 2014 and 2013, respectively, and is included as a component of other accrued liabilities in our accompanying consolidated balance sheets.
	Revenue Recognition
	Gaming revenues consist of the net win from gaming activities, which is the difference between amounts wagered and amounts paid to winning patrons, and are recognized at the time wagers are made net of winning payouts to patrons. Base and progressive jackpots are accrued and charged to revenue at the time the obligation to pay the jackpot is established.
	Pari-mutuel commissions consist of commissions earned from thoroughbred and harness racing and importing of simulcast signals from other race tracks. Pari-mutuel commissions are recognized at the time wagers are made. Such commissions are a designated portion of the wagering handle as determined by state racing commissions, and are shown net of the taxes assessed by state and local agencies, as well as purses and other contractual amounts paid to horsemen associations. We recognize revenues from fees earned through the exporting of simulcast signals to other race tracks at the time wagers are made. Such fees are based upon a predetermined percentage of handle as contracted with the other race tracks.
	Revenues from food and beverage are recognized at the time of sale and revenues from lodging are recognized on the date of stay. Other revenues are recorded at the time services are rendered or merchandise is sold.
	Promotional Allowances and Complimentaries
	We offer certain promotional allowances to our customers, including complimentary lodging, food and beverage, and promotional credits for free play on slot machines. The retail value of food, beverage, rooms and other services furnished to customers on a complimentary basis is included in gross revenues and then deducted as promotional allowances.
	The retail value of complimentaries included in promotional allowances is as follows (in thousands):
		Successor		Predecessor
		Period from		Period from
		September 19 to		January 1 to		Year Ended		Year Ended
		December 31,		September 18,		December 31,		December 31,
		2014		2014		2013		2012
	Food and beverage	$	4,695	$	11,775	$	16,881	$	12,886
	Hotel		785		2,098		2,984		2,955
	Other		439		1,057		1,413		1,267
		$	5,919	$	14,930	$	21,278	$	17,108
	The cost of providing such complimentary services is as follows (in thousands):
		Successor		Predecessor
		Period from		Period from
		September 19 to		January 1 to		Year Ended		Year Ended
		December 31,		September 18,		December 31,		December 31,
		2014		2014		2013		2012
	Food and beverage	$	2,481	$	6,236	$	8,942	$	7,057
	Hotel		235		630		895		887
	Other		237		573		691		561
		$	2,953	$	7,439	$	10,528	$	8,505
	We provide certain beverages gratuitously to customers through our self-service beverage stations at the properties. For the period September 19 to December 31, 2014 (Successor), the period January 1 to September 18, 2014 (Predecessor), and the years ended December 31, 2013 and 2012, the cost of these complimentaries was $0.3 million, $1.0 million, $1.5 million and $1.3 million, respectively, and are included within marketing and promotions expense in our consolidated statements of operations. The retail value of such complimentaries was approximately $1.0 million, $3.2 million, $5.1 million and $4.5 million for the period September 19 to December 31, 2014 (Successor), the period January 1 to September 18, 2014 (Predecessor), and the years ended December 31, 2013 and 2012, respectively.
	Advertising
	Advertising costs are expensed as incurred and are included in marketing and promotions expense. Advertising costs were $4.4 million, $10.5 million, $16.3 million and $16.9 million for the period September 19 to December 31, 2014 (Successor), the period January 1 to September 18, 2014 (Predecessor), and the years ended December 31, 2013 and 2012, respectively. Advertising costs are reduced by advertising grants received from the State of West Virginia and the Pennsylvania Horsemen's Benevolent & Protective Association. Advertising costs were reduced by $0.3 million, $0.2 million, $0.7 million and $0.6 million for the period September 19 to December 31, 2014 (Successor), the period January 1 to September 18, 2014 (Predecessor), and the years ended December 31, 2013 and 2012, respectively.
	Income Taxes
	We account for income taxes and the related accounts under the liability method. Deferred tax liabilities and assets are determined based on the difference between the financial statement and tax basis of assets and liabilities using enacted rates expected to be in effect during the year in which the basis differences reverse.
	We record valuation allowances to reduce deferred tax assets to the amount that is more likely than not to be realized. When assessing the need for valuation allowances, we consider future taxable income and ongoing prudent and feasible tax planning strategies. Should a change in circumstances lead to a change in judgment about the realizability of deferred tax assets in future years, we would adjust related valuation allowances in the period that the change in circumstances occurs, along with a corresponding increase or charge to income.
We recognize a benefit for tax positions that we believe will more likely than not be sustained upon examination. The amount of benefit recognized is the largest amount of benefit that we believe has more than a 50% probability of being realized upon settlement. We regularly monitor our tax positions and adjust the amount of recognized tax benefit based on our evaluation of information that has become available since the end of our last financial reporting period. Changes in recognized tax benefits are reflected within income tax expense. The difference between the amount of benefit taken or expected to be taken in a tax return and the amount of benefit recognized for financial reporting represents unrecognized tax benefits. These unrecognized tax benefits are presented in the balance sheet principally within accrued income taxes. Interest and tax-related penalties associated with uncertain tax positions are included in benefit for income taxes in the accompanying consolidated statement of operations.
Stock-Based Compensation
Prior to the Mergers, we accounted for stock-based compensation in accordance with ASC 718—Compensation—Stock Compensation. ASC 718 requires all share-based payments to employees and non-employee members of the Board of Directors, including grants of stock options and restricted stock units, to be recognized in the consolidated statement of operations based on their fair values and that compensation expense be recognized for awards over the requisite service period of the award or to an employee's eligible retirement date, if earlier.
Recently Issued Accounting Pronouncements
In May 2014, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") No. 2014-9, "Revenue from Contracts with Customers", which provides guidance for revenue recognition. The new standard outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance, including industry-specific guidance. The core principle of the revenue model is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The standard is designed to create greater comparability for financial statement users across industries and jurisdictions and also requires enhanced disclosures. The guidance is effective for fiscal years, and interim periods within those years, beginning after December 15, 2016. Early adoption is not permitted. The Company is currently evaluating the impact of the adoption of ASU 2014-09 on its consolidated financial statements.
In August 2014, the FASB issued ASU No. 2014-15, "Presentation of Financial Statements—Going Concern" (Subtopic 205-40) which amends the current guidance in ASC Topic 205 by adding Subtopic 40. Subtopic 40 requires management to evaluate whether there are conditions or events that in aggregate would raise substantial doubt about an entity's ability to continue as a going concern for one year from the date the financial statements are issued or available to be issued. If substantial doubt existed, management would be required to make certain disclosures related to nature of the substantial doubt and under certain circumstances, how that substantial doubt would be mitigated. This amendment is effective for annual periods ending after December 15, 2016 and for subsequent interim and annual periods thereafter. Early adoption is permitted. The Company is currently evaluating the effects, if any, adoption of this guidance will have on its consolidated financial statements.
In January 2015, the FASB issued ASU No. 2015-1, "Income Statement—Extraordinary and Unusual Items" (Subtopic 225-20) which eliminates the concept of accounting of Extraordinary Items, previously defined as items that are both unusual and infrequent, which were reported as a separate item on the income statement, net of tax, after income from continuing operations. The elimination of this concept is intended to simplify accounting for unusual items and more closely align with international accounting practices. This amendment is effective for annual periods ending after December 15, 2015 and for subsequent interim and annual periods thereafter. Early adoption is permitted. The Company believes that the effects, if any, of the adoption of this guidance will not have a material impact on its consolidated financial statements

MERGER_AND_PURCHASE_ACCOUNTING

MERGER AND PURCHASE ACCOUNTING	12 Months Ended
	Dec. 31, 2014
MERGER AND PURCHASE ACCOUNTING
MERGER AND PURCHASE ACCOUNTING	3. MERGER AND PURCHASE ACCOUNTING
	On September 19, 2014, the Company and Eldorado combined their businesses through the Mergers, as defined above, consummated pursuant to the Agreement and Plan of Merger, dated as of September 9, 2013, as amended on November 18, 2013, February 13, 2014 and May 13, 2014, by and among MTR, Eldorado, NewCo and certain affiliates of NewCo and Eldorado (the "Merger Agreement").
	Pursuant to the Merger Agreement, upon completion of the MTR Merger, subject to proration, each outstanding share of the Company's common stock, par value $0.00001 per share, was converted into the right to elect to receive either $6.05 per share in cash or one share of ERI's common stock, par value $0.00001 per share. Pursuant to the proration procedures provided in the Merger Agreement, former MTR shareholders received (in the aggregate) a cash payment of $35.0 million (of which $30.0 million was funded by MTR and $5.0 million by Eldorado).
	Consideration Transferred
	The purchase consideration in a reverse acquisition is determined with reference to the value of equity that the accounting acquirer, Eldorado, would have had to issue to the owners of the accounting acquiree, MTR, to give them the same percentage interest in the combined entity. However, in reverse acquisitions that occur between a public company as the legal acquirer and a private company as the accounting acquirer, the fair value of the legal acquirer's publicly traded stock generally is a more reliable determination of the fair value than the fair value of the accounting acquirer's untraded equity securities, and, as such, is generally used in calculating the purchase consideration. Accordingly, the following table provides the calculation of the purchase price, which was calculated using the fair value of the MTR's common stock, based on the closing stock price of $4.43 on the Acquisition Date, as well as a reconciliation of the total shares outstanding as of the Acquisition Date.
	ERI Outstanding Share Calculation
	Shares Issued to Eldorado(i)			23,286,202
	Number of MTR shares outstanding at the Acquisition Date(ii)			28,386,084
	MTR RSUs that vested upon closing of the Mergers(iii)			499,179
	Total ERI shares outstanding—before share repurchase			52,171,465
	MTR shares acquired at $6.05 per share based on $35.0 million cash election			(5,785,123	)
	Total ERI shares outstanding at Acquisition Date(iv)			46,386,342
	Eldorado % ownership			50.2	%
	MTR % ownership			49.8	%
	Consideration Transferred (dollars in thousands, except shares and stock price)
	Number of MTR shares outstanding at the Acquisition Date			28,386,084
	MTR RSUs that vested upon closing of the Mergers			499,179
	MTR shares acquired at $6.05 per share based on $35.0 million cash election			(5,785,123	)
	Total net MTR shares			23,100,140
	FMV of MTR common stock at Acquisition Date		$	4.43
	Fair Value of MTR shares		$	102,334
	Fair Value of MTR stock options(iii)			677
	Total consideration transferred		$	103,011
	(i)	The number of shares issued to members of Eldorado in the Mergers as merger consideration was determined pursuant to the terms of the Merger Agreement. The shares have been adjusted based upon the final review, as defined in the Merger Agreement. As a result, 25,290 escrow shares previously issued were returned to Authorized and Unissued.
	(ii)	Number of shares of MTR common stock issued and outstanding immediately prior to closing.
	(iii)	Pursuant to the MTR 2010 Long-Term Incentive Plan, immediately prior to closing, all outstanding stock options and MTR RSUs vested and became immediately exercisable. All vested MTR RSUs were exchanged for one share of ERI common stock. All outstanding stock options became exercisable for shares of ERI common stock with the same terms as the previous awards.
	(iv)	The number of shares issued and outstanding, after settlement of the escrow shares, as determined pursuant to the terms of the Merger Agreement.
	Final Purchase Price Allocation
	The following table summarizes the final allocation of the purchase price to the tangible and identifiable intangible assets acquired and liabilities assumed at the Acquisition Date. The fair values are based on management's analysis, including final work performed by third-party valuation specialists.
	Goodwill, the excess of the purchase price over the fair market value of the net assets acquired, in the amount of $66.8 million, was recorded as of the Acquisition Date. The Company considers the goodwill to represent benefits that are expected to be realized as a result of the Mergers, including, but not limited to, the expected synergies and the assembled workforce. None of the goodwill is expected to be deductible for tax purposes.
	The following table summarizes the final purchase price allocation of the acquired assets and assumed liabilities as recorded at fair value on the Acquisition Date (dollars in thousands):
	Current and other assets		$	75,031
	Property and equipment			289,211
	Goodwill			66,826
	Intangible assets(1)			473,000
	Other noncurrent assets			20,381
	Total assets			924,449
	Current liabilities			46,446
	Long term debt(2)			624,877
	Deferred income taxes(3)			143,104
	Other noncurrent liabilities			7,011
	Total liabilities			821,438
	Net assets acquired		$	103,011
	-1	Intangible assets consist of gaming licenses, trade names and customer loyalty programs.
	-2	Long term debt was comprised of MTR Gaming's $570.7 million 11.5% Senior Secure Second Lien Notes due August 2019.
	-3	Deferred tax liabilities were derived based on fair value adjustments for property and equipment, identified intangibles, deferred financing costs, certain noncurrent liabilities and long term debt.
	During the fourth quarter of 2014, we finalized our valuation procedures and adjusted the preliminary purchase price allocations, as disclosed in the September 30, 2014 Form 10-Q, to their updated values. The significant changes in values are as follows; $19.0 increase in property and equipment, $36.4 million increase in intangible assets, $14.6 million increase in deferred income taxes, $2.0 million increase in other noncurrent liabilities and a $37.9 million decrease in goodwill. These changes were primarily related to management finalizing its financial forecasts and refining certain operating and competitive assumptions. The Company recorded the incremental depreciation and amortization expense from the Acquisition Date through December 31, 2014 based on the revised measurement of property and equipment and definite-lived intangible assets. The incremental expense recorded was not material.
	Trade receivables and payable, inventory as well as other current and non-current assets and liabilities were valued at the existing carrying values as they represented the fair value of those items at the Acquisition Date, based on management's judgments and estimates.
	The fair value of property and equipment utilized a combination of the cost and market approaches, depending on the characteristics of the asset classification. The fair value of land was determined using the market approach, which considers sales of comparable assets and applies compensating factors for any differences specific to the particular assets. With respect to personal property components of the assets (gaming equipment, furniture, fixtures and equipment, computers, and vehicles) the cost approach was used, which is based on replacement or reproduction costs of the asset. Building and site improvements were valued using the cost approach using a direct cost model built on estimates of replacement cost.
	The fair value of non-operating real property was determined utilizing a sales comparison approach.
	The gaming and racing licenses of each property were valued in aggregate for each respective property, as these licenses are considered to be the most significant asset of the Company and the gaming licenses could not be obtained without holding the racing licenses. Therefore, a market participant would value the licenses in aggregate. The fair value of the licenses was determined using the excess earnings methodology, which is an income approach methodology that allocates the projected cash flows of the business to the gaming license intangible assets less charges for the use of other identifiable assets of MTR including working capital, fixed assets and other intangible assets. This methodology was considered appropriate as the gaming licenses are the primary asset of MTR and the licenses are linked to each respective facility. Under the gaming legislation applicable to our properties, licenses are property specific and can only be acquired if a buyer acquires the existing facility. Because existing licenses may not be acquired and transferred for use at a different facility, the estimated future cash flows of each of our properties was the primary assumption in the valuation of such property.
	Management has assigned an indefinite useful life to the gaming licenses, in accordance with its review of the applicable guidance of ASC 350. The standard required management to consider, among other things, the expected use of the asset, the expected useful life of other related asset or asset group, any legal, regulatory, or contractual provisions that may limit the useful life, the Company's own historical experience in renewing similar arrangements, the effects of obsolescence, demand and other economic factors, and the maintenance expenditures required to obtain the expected cash flows. In that analysis, management determined that no legal, regulatory, contractual, competitive, economic or other factors limit the useful lives of these intangible assets. The Company has licenses in Pennsylvania, West Virginia and Ohio. The renewal of each state's gaming license depends on a number of factors, including payment of certain fees and taxes, providing certain information to the state's gaming regulator, and meeting certain inspection requirements. However, the Company's historical experience has not indicated, nor does management expect, any limitations regarding its ability to continue to renew each license. No other competitive, contractual, or economic factor limits the useful lives of these assets. Accordingly, the Company has concluded that the useful lives of these licenses are indefinite.
	Trade names were valued using the relief-from-royalty method. The customer loyalty program was valued using a combination of a replacement cost and lost profits analysis. Trade names are being amortized on a straight-line basis over a 3.5 year useful life and the customer loyalty program is being amortized on a straight-line basis over a one year useful life. The weighted average useful life of all amortizing intangible assets related to the Mergers is approximately 1.7 years.
	Existing long term debt assumed on the Acquisition Date was fair valued based on quoted market prices.
	Deferred income tax assets and liabilities as of the Acquisition Date represent the expected future tax consequences of temporary differences between the fair values of the assets acquired and liabilities assumed and their tax bases.
	Unaudited Pro Forma Information
	The following table includes the unaudited pro forma results for the years ended December 31, 2014 and 2013, which gives effect to the Mergers as if they had occurred on January 1, 2013. The pro forma data is for informational purposes only and may not necessarily reflect the actual results of operations had the Mergers been consummated on January 1, 2013.
			2014			2013
			(in thousands)
	Net revenues		$	476,045		$	497,791
	Net loss		$	(6,543	)	$	(1,818	)

DISCONTINUED_OPERATIONS

DISCONTINUED OPERATIONS	12 Months Ended
	Dec. 31, 2014
DISCONTINUED OPERATIONS
DISCONTINUED OPERATIONS	4. DISCONTINUED OPERATIONS
	Our wholly-owned subsidiary, Jackson Racing, Inc., holds a 90% interest in Jackson Trotting Association, LLC, which operated Jackson Harness Raceway in Jackson, Michigan. On December 4, 2008, Jackson Trotting ceased the racing and simulcast wagering operations at Jackson Harness Raceway and surrendered its racing license to the Michigan Racing Commission. During the year ended December 31, 2012, we recorded expense of approximately $0.3 million related to the settlement of a matter related to a former employee of Jackson Trotting Association, LLC. As of December 31, 2014 and 2013, the Company has net liabilities of discontinued operations of $0.1 million which are included in other accrued liabilities in the accompanying consolidated balance sheets.

PROPERTY_AND_EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 31, 2014
PROPERTY AND EQUIPMENT
PROPERTY AND EQUIPMENT	5. PROPERTY AND EQUIPMENT
	Property and equipment consisted of the following (in thousands):
			Successor			Predecessor
		Estimated Service	December 31,			December 31,
		Life (years)	2014			2013
	Land	—	$	10,510		$	68,004
	Building and improvements	Oct-40		210,800			336,724
	Equipment	7-May		43,875			213,627
	Furniture and fixtures	15-Mar		27,241			23,280
	Construction in progress	—		1,272			759
				293,698			642,394
	Less accumulated depreciation			(10,507	)		(271,030	)
			$	283,191		$	371,364
	Depreciation expense related to property and equipment was $10.6 million during the period September 19 to December 31, 2014 (Successor) and $22.2 million during the period January 1 to September 18, 2014 (Predecessor). Depreciation expense related to property and equipment during the years ended December 31, 2013 and 2012 was $30.5 million and $27.5 million, respectively.
	The West Virginia Racing Commission reimbursed Mountaineer for certain capital expenditures. These reimbursements are reflected within investing activities in our accompanying consolidated statements of cash flows. These reimbursement amounts were applied against the applicable acquisition costs, which resulted in corresponding adjustments to the basis of the capitalized fixed assets. Such adjustments did not have a material impact on our consolidated financial statements. Mountaineer received reimbursements aggregating $0.2 million during the period September 19 to December 31, 2014 (Successor). Mountaineer did not receive any reimbursements during the period January 1 to September 18, 2014 (Predecessor). During the years ended December 31, 2013 and 2012, Mountaineer received reimbursements aggregating $1.1 million and $0.2 million, respectively. Future reimbursements from the West Virginia Racing Commission are subject to the availability of racing funds.
	In addition to the racing funds discussed above, Mountaineer also participates in a modernization fund which provides for reimbursement from amounts paid to the West Virginia Lottery Commission, of $1 for each $2 expended for certain qualifying capital expenditures having a useful life of more than three years and placed into service after July 1, 2011. Qualifying capital expenditures include the purchase of slot machines and related equipment to the extent such slot machines are retained by Mountaineer at its West Virginia location for not less than five years. Any unexpended balance from a given fiscal year will be available for one additional fiscal year, after which time the remaining unused balance carried forward will be forfeited. On qualified capital expenditures, Mountaineer was reimbursed $0.6 million during the period September 19 to December 31, 2014 (Successor) and $0.6 million during the period January 1 to September 18, 2014 (Predecessor). During the years ended December 31, 2013 and 2012, Mountaineer was reimbursed $1.8 million and $0.8 million, respectively, on qualified capital expenditures. As of December 31, 2014, Mountaineer remains eligible for $5.8 million under annual modernization fund grants that expire in varying dates through June 30, 2016.

GOODWILL_AND_OTHER_INTANGIBLE_

GOODWILL AND OTHER INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2014
GOODWILL AND OTHER INTANGIBLE ASSETS
GOODWILL AND OTHER INTANGIBLE ASSETS	6. GOODWILL AND OTHER INTANGIBLE ASSETS
	The gross carrying value, accumulated impairment and net carrying value of each major component of our goodwill and other intangible assets at December 31 is as follows:
		Successor
		December 31, 2014
		Gross		Accumulated			Net		Weighted
		Carrying		Amortization			Carrying		Average
		value					Value		Remaining
									Amortization
									Period
		(in thousands)							(in years)
	Goodwill	$	66,826	$	—		$	66,826		N/A
	Gaming licenses (indefinite-lived)		461,500		—			461,500		N/A
	Trade names		6,700		(547	)		6,153		3.2
	Customer loyalty programs		4,800		(1,114	)		3,686		0.7
	Total goodwill and other intangible assets	$	539,826	$	(1,661	)	$	538,165
		Predecessor
		December 31, 2013
		Gross		Accumulated			Net		Weighted
		Carrying		Impairment			Carrying		Average
		Value					Value		Amortization
									Period
		(in thousands)
	Goodwill	$	494	$	494		$	—	N/A
	Gaming licenses (indefinite-lived)		136,080		—			136,080	N/A
	Total goodwill and other intangible assets	$	136,574	$	494		$	136,080
	As a result of the Mergers, the Company recorded goodwill with an aggregate carrying value of $66.8 million as of December 31, 2014.
	Goodwill is tested by comparing the carrying value of the reporting unit to its fair value. The Company estimates the fair value of the reporting unit utilizing income and market approaches. The income approach is based on a reporting units' projection of operating results and cash flows that is discounted using a weighted-average cost of capital. The market approach is based on the Company's market capitalization at the testing date.
	Mountaineer, Presque Isle Downs and Scioto Downs are each required to maintain gaming and racing licenses (collectively, "Gaming Licenses") to operate. The value of the Gaming Licenses increased from $136.1 million, which reflected the purchase price allocation from the Scioto Downs business combination in 2003 and the original cost of the regulatory license fees before any facility was operational, to $461.5 million, which reflects the fair value of the licenses calculated as of the Acquisition Date. The gaming and racing licenses of each property were valued in aggregate for each respective property, as these licenses are considered to be the most significant asset of the properties and the gaming licenses could not be obtained without holding the racing licenses. Therefore, a market participant would consider the licenses in aggregate. Gaming License rights are not subject to amortization as the Company has determined that they have an indefinite useful life.
	Assessing the other indefinite-lived intangible assets for impairment is a process that requires significant judgment and involves detailed quantitative and qualitative business-specific analysis and many individual assumptions which fluctuate between assessments. Our properties' estimated future cash flows are a primary assumption in the respective impairment analyses. Unforeseen events, changes in circumstances and market conditions and material differences in estimates of future cash flows could negatively affect the fair value of our assets and result in an impairment charge, which could be material. Cash flow estimates include assumptions regarding factors such as recent and budgeted operating performance, net win per unit (revenue), patron visits, growth percentages which are developed considering general macroeconomic conditions as well as competitive impacts from current and anticipated competition through a review of customer market data, operating margins, and current regulatory, social and economic climates. These estimates could also be negatively impacted by changes in federal, state, or local regulations, economic downturns or developments and other market conditions affecting travel and access to the properties. The most significant of the assumptions used in our valuations include: (1) revenue growth/decline percentages; (2) discount rates; (3) effective income tax rates; (4) future terminal values and (5) capital expenditure assumptions. These assumptions were developed for each property based on historical trends, the current competitive markets in which they operate, and projections of future performance and competition. No impairment charges were recorded for our other indefinite-lived intangible assets in any of the fiscal years presented.
	In addition, the Company recorded other intangible assets for the fair value of the trade names and customer loyalty programs in connection with the Mergers. Trade names are amortized on a straight-line basis over a 3.5 year useful life and the customer loyalty program is amortized on a straight-line basis over a one year useful life. The Company incurred amortization expense of $1.7 million during the period September 19 to December 31, 2014 (Successor) which is included in depreciation and amortization in the consolidated statement of operations. We did not have any amortization expense during the Predecessor period. Based upon the amortizable intangible assets as of December 31, 2014, the estimated aggregate future amortization expense is $5.6 million for the year ended December 31, 2015 and $1.9 million for the year ended December 31, 2016, $1.9 million for the year ended December 31, 2017 and $0.4 million for the year ended December 31, 2017.
	We believe we have used reasonable estimates and assumptions to calculate the fair value of our Goodwill and Other indefinite-lived intangible assets; however, these estimates and assumptions could be materially different from actual results. If actual market conditions are less favorable than those projected, or if events occur or circumstances change that would reduce the fair value of our licensing intangibles below the carrying value reflected on the consolidated balance sheet, we may be required to conduct an interim test or possibly recognize impairment charges, which may be material, in future periods.

OTHER_ACCRUED_LIABILITIES

OTHER ACCRUED LIABILITIES	12 Months Ended
	Dec. 31, 2014
OTHER ACCRUED LIABILITIES
OTHER ACCRUED LIABILITIES	7. OTHER ACCRUED LIABILITIES
	Other accrued liabilities consisted of the following (in thousands):
		Successor		Predecessor
		December 31,		December 31,
		2014		2013
	Accrued purses and track related liabilities	$	4,303	$	5,456
	Accrued real estate and property taxes		2,578		2,552
	Slot and table jackpot liabilities		3,866		2,310
	Outstanding ticket liabilities		776		726
	Accrued legal settlements and insurance retention		528		1,413
	Accrued professional fees		771		732
	Frequent player point liabilities		746		772
	Accrued severance		786		33
	Other		2,967		3,165
	Other current liabilities	$	17,321	$	17,159

LONGTERM_DEBT

LONG-TERM DEBT	12 Months Ended
	Dec. 31, 2014
LONG-TERM DEBT
LONG-TERM DEBT	8. LONG-TERM DEBT
	Long-term debt obligations are summarized as follows (in thousands):
		Successor			Predecessor
		December 31,			December 31,
		2014			2013
	11.5% Senior Secured Second Lien Notes	$	560,664		$	570,664
	Unamortized premium (discount)		50,163			(11,830	)
		$	610,827		$	558,834
	Senior Secured Second Lien Notes
	On August 1, 2011, we completed the offering of $565.0 million 11.5% Senior Secured Second Lien Notes (the "Notes") due August 1, 2019 at an issue price equal to 97% of the aggregate principal amount of the Notes. The Notes mature on August 1, 2019, with interest payable semi-annually in arrears on February 1 and August 1 of each year. The Notes were issued pursuant to an indenture, dated as of August 1, 2011 (the "Indenture"), among the Company, Mountaineer Park, Inc., Presque Isle Downs, Inc., Scioto Downs, Inc. (each, a wholly-owned subsidiary of the Company and as a guarantor, the "Guarantors") and Wilmington Trust, National Association, as Trustee and as Collateral Agent.
	The Notes and the guarantees thereof are senior secured obligations and are jointly and severally, fully, and unconditionally guaranteed by the Company's current and future domestic restricted subsidiaries, other than the Company's immaterial subsidiaries. The Notes are secured by a second priority lien on substantially all of the assets of the Company and the Guarantors, other than excluded property, as defined in the Indenture. The Notes and the guarantees are effectively junior to any of the Company's and the Guarantors' existing and future debt that is secured by senior or prior liens on the collateral; to the extent of the value of the collateral securing such obligations.
	The Indenture contains a number of customary covenants, including limitations on the payment of dividends and other restricted payments, making additional investments, additional liens, transactions with affiliates, additional debt, dispositions of property, mergers and similar transactions, and events of default. In addition, if the consolidated total debt ratio of the Company is equal to or greater than 4.0 to 1.0 and such offer is permitted pursuant to the terms of the Company's credit facilities, the Company is required to repay debt under its credit facility or make an offer to purchase Notes with the excess cash flow amounts (as such term is defined in the). As of December 31, 2014, the Company was in compliance with the covenants under the Indenture.
	The Company may redeem some or all of the Notes prior to August 1, 2015 at a redemption price of 100% of the principal amount thereof plus a "make whole premium" together with accrued and unpaid interest thereon. On or after August 1, 2015, the Company may redeem the Notes at the following redemption prices (expressed as a percentage of principal amount) plus any accrued and unpaid interest thereon:
	Year	Percentage
	2015		106.00	%
	2016		103.00	%
	2017 and thereafter		100.00	%
	In October 2014, the Company repurchased $10.0 million in aggregate principle amount of the Notes, at a price of $110.25 per $100 in principal amount of the purchased notes. We recognized a loss on extinguishment of debt of $0.1 million in the Successor period within the consolidated statements of operations
	Credit Facility
	On August 1, 2011, we entered into a senior secured revolving credit facility (the "Credit Facility") with a borrowing availability of $20.0 million and a maturity date of August 1, 2016. On December 5, 2014, the Company terminated the Credit Facility. There were no borrowings outstanding under the Credit Facility at the time of its termination. The Company terminated the Credit Facility because it determined that it had sufficient capital resources to meet its expense liquidity needs without incurring borrowings under the Credit Facility. The Company did not incur any fees or penalties in connection with the termination of the Credit Facility.
	Limitations on Dividends
	The Indenture limits our ability to pay dividends and any agreements governing debt that we incur in the future may contain similar limitations or prohibitions on our ability to make dividend payments. We currently intend to retain all earnings, if any, to finance and expand our operations.
	Annual Commitments & Guarantees
	The Notes are payable in their entirety on August 1, 2019. We do not have any scheduled principal payments during the remaining maturity period ending August 1, 2019.
	MTR Gaming Group, Inc. (parent company) has no independent operations or assets, the guarantees by the guarantor subsidiaries are full and unconditional and joint and several, and any subsidiaries of the parent company's continuing operations other than the subsidiary guarantors are minor. Accordingly, condensed consolidating financial information reflecting the parent company, combined subsidiary guarantors and combined other subsidiaries have not been included. There are no significant restrictions on the ability of the parent company or any guarantor to obtain funds from its subsidiaries by dividend or loan.

FAIR_VALUE_MEASUREMENTS

FAIR VALUE MEASUREMENTS	12 Months Ended
	Dec. 31, 2014
FAIR VALUE MEASUREMENTS
FAIR VALUE MEASUREMENTS	9. FAIR VALUE MEASUREMENTS
	ASC 820, Fair Value Measurements and Disclosures provides guidance for measuring the fair value of assets and liabilities and requires expanded disclosures about fair value measurements. ASC 820 indicates that fair value should be determined based on the assumptions that marketplace participants would use in pricing the asset or liability and provides additional guidelines to consider in determining the market-based measurement.
	ASC 820 requires fair value measurement be classified and disclosed in one of the following categories:
	Level 1:    Unadjusted quoted market prices for identical assets and liabilities.
	Level 2:    Inputs other than Level 1 that are observable, either directly or indirectly, for the asset or liability through corroboration with market data for substantially the full term of the asset or liability.
	Level 3:    Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities (management's own assumptions about what market participants would use in pricing the asset or liability at the measurement date).
	Cash equivalents:    Cash equivalents include investments in money market funds. Investments in this category can be redeemed immediately at the current net asset value per share. A money market fund is a mutual fund whose investments are primarily in short-term debt securities designed to maximize current income with liquidity and capital preservation, usually maintaining per share net asset value at a constant amount, such as one dollar. The carrying amounts approximate fair value because of the short maturity of these instruments.
	Acquisition-related contingent considerations:    Contingent consideration related to the July 2003 acquisition of Scioto Downs represents the estimate of amounts to be paid to former stockholders of Scioto Downs under the earn-out provisions. We consider the acquisition related contingency's fair value measurement, which includes forecast assumptions, to be Level 3 inputs within the fair value hierarchy.
	The following table presents assets and liabilities measured at fair value on a recurring basis at December 31, 2014 and 2013:
			December 31, 2014
	Description		(Level 1)			(Level 2)		(Level 3)		Total
			(in thousands)
	Assets
	Cash equivalents		$	5,680		$	—	$	—	$	5,680
	Total assets		$	5,680		$	—	$	—	$	5,680
	Liabilities
	Acquisition-related contingent considerations		$	—		$	—	$	524	$	524
	Total liabilities		$	—		$	—	$	524	$	524
			December 31, 2013
	Description		(Level 1)			(Level 2)		(Level 3)		Total
			(in thousands)
	Assets
	Cash equivalents		$	33,524		$	—	$	—	$	33,524
	Total assets		$	33,524		$	—	$	—	$	33,524
	Liabilities
	Acquisition-related contingent considerations		$	—		$	—	$	586	$	586
	Total liabilities		$	—		$	—	$	586	$	586
	The following table represents the change in acquisition-related contingent consideration liabilities during the year ended December 31, 2014:
	Balance as of December 31, 2013		$	586
	Amortization of present value discount(1)			75
	Fair value adjustment for change in consideration expected to be paid(2)			(59	)
	Settlements			(78	)
	Balance as of December 31, 2014		$	524
	-1	Changes in present value are included as a component of interest expense in the consolidated statement of operations. Amortization of the present value discount resulted in interest expense of $38,000 during the period September 19 to December 31, 2014 (Successor) and $37,000 during the period January 1 to September 18, 2014 (Predecessor).
	-2	Prior to the Mergers, fair value adjustments for changes in earn-out estimates of $37,000 were recorded to indefinite-lived intangibles in the consolidated balance sheet in the period January 1 to September 18, 2014 (Predecessor). Due to purchase accounting as a result of the Mergers, fair value adjustments for changes in earn-out estimates of $22,000 in the period September 19 to December 31, 2014 (Successor) were recorded to general and administrative expense in the consolidated statement of operations.
	The carrying amounts for cash, trade accounts receivable, and trade accounts payable approximate their respective fair values based on the short-term nature of these instruments. The fair value of the Notes (see Note 8) was $606.9 million at December 31, 2014 compared to a carrying value of $610.8 million at December 31, 2014. The fair value of the Notes was $634.8 million at December 31, 2013 compared to a carrying value of $558.8 million at December 31, 2013. The fair values of our Senior Secured Second Lien Notes were determined based on Level 2 inputs including quoted market prices and bond terms and conditions.

RETIREMENT_PLANS

RETIREMENT PLANS	12 Months Ended
	Dec. 31, 2014
RETIREMENT PLANS
RETIREMENT PLANS	10. RETIREMENT PLANS
	In December 2008, we established the MTR Gaming Group, Inc. Retirement Plan (the "Retirement Plan"). At that time, the Mountaineer qualified defined contribution plan and the Scioto Downs' 401(k) plan were merged into the Retirement Plan. Additionally, the Retirement Plan provides 401(k) participation to Presque Isle Downs' employees. Matching contributions by the Company were $0.1 million during the period September 19 to December 31, 2014 (Successor) and $38,000 during the period January 1 to September 18, 2014 (Predecessor). Matching contributions by the Company were $0.1 million for each of the years ended December 31, 2013 and 2012.
	Mountaineer's qualified defined contribution plan (established by West Virginia legislation) covers substantially all of its employees and was merged as a component of the Retirement Plan as previously discussed. Contributions to the plan are based on 0.25% of the race track and simulcast wagering handles and approximately 1.00% of the net win from gaming operations until the racetrack reaches its Excess Net Terminal Income threshold, which for Mountaineer is approximately $160 million per year based on the state's June 30 fiscal year. Contributions to the plan were $0.4 million, $1.2 million, $1.8 million and $1.9 million, respectively, during the period September 19 to December 31, 2014 (Successor), the period January 1 to September 18, 2014 and the years ended December 31, 2013 and 2012. Contributions were made to the Retirement Plan for the benefit of Mountaineer employees.
	Scioto Downs sponsors a noncontributory defined-benefit plan covering all full-time employees meeting certain age and service requirements. On May 31, 2001, the plan was amended to freeze eligibility, accrual of years of service and benefits. Scioto Downs' pension income was $39,000 for the period September 19 to December 31, 2014 (Successor). Scioto Downs' pension expense for the period January 1 to September 18, 2014 (Predecessor) and during the years ended December 31, 2013 and 2012 was $4,000, $37,000 and $28,000, respectively. As of December 31, 2014, the fair value of the plan assets was approximately $1.2 million and the fair value of the benefit obligations was approximately $0.9 million, resulting in an over-funded status of $0.3 million. As of December 31, 2013, the fair value of the plan assets was approximately $1.1 million and the fair value of the benefit obligations was approximately $1.0 million, resulting in an over-funded status of $0.1 million. The plan assets are comprised primarily of money market and mutual funds whose values are determined based on quoted market prices and are classified in Level 1 of the fair value hierarchy. We did not make cash contributions to the Scioto Downs pension plan during the period September 19 to December 31, 2014 (Successor), the period January 1 to September 18, 2014 (Predecessor) or the years ended December 31, 2013 or 2012.

EQUITY_AWARDS_AND_OTHER_INCENT

EQUITY AWARDS AND OTHER INCENTIVE COMPENSATION	12 Months Ended
	Dec. 31, 2014
EQUITY AWARDS AND OTHER INCENTIVE COMPENSATION
EQUITY AWARDS AND OTHER INCENTIVE COMPENSATION	11. EQUITY AWARDS AND OTHER INCENTIVE COMPENSATION
	Common Stock
	On September 19, 2014, upon consummation of the Mergers, MTR became a wholly-owned subsidiary of ERI. As a result there is no longer a public trading market for MTR common stock.
	Stock and Incentive-Based Compensation
	The total incentive-based compensation expense is as follows (in thousands):
			Successor					Predecessor
			Period from					Period from
			September 19					January 1
			to					to			Year ended			Year ended
			December 31,					September 18,			December 31,			December 31,
			2014					2014			2013			2012
	Stock-based compensation expense		$	—				$	1,310		$	950		$	1,059
	Performance award compensation expense			—					760			495			670
	Prior to the Mergers, nonqualified stock options ("Stock Options"), restricted stock units ("RSUs") and cash-based performance awards ("Performance Awards") were approved by the Compensation Committee of the Board of Directors and are granted to executive officers, certain key employees and nonemployee members of the Board of Directors ("BOD") as permitted under the 2010 Long-Term Incentive Plan ("2010 Plan").
	Stock Options primarily vested ratably over three years and RSUs granted to employees and executive officers primarily vested and became non-forfeitable upon the third anniversary of the date of grant. RSUs granted to non-employee directors vested immediately with the underlying shares delivered upon the date that is the earlier of termination of service on the BOD or the consummation of a change of control of the Company. The Performance Awards relate to the achievement of defined levels of performance and are generally measured by the level of the Company's Corporate Free Cash Flow (as defined) over a one or two-year Performance Period depending upon the award agreement. If the Performance Award levels are achieved, the awards earned vested and became payable at the end of the Vesting Period, defined as either a one or two calendar year period following the Performance Period.
	In connection with the Mergers, any unvested awards granted pursuant to the 2010 Plan vested upon the Acquisition Date, and both vested and unvested equity awards granted under the 2010 Plan were converted into the right to receive shares of ERI common stock, or were exchanged for, or settled in, shares of ERI stock. As a result, immediately prior to the Mergers, all unrecognized compensation was immediately recognized as an expense in the Predecessor period.
	Specifically, each Stock Option or other right to acquire common stock granted under the 2010 Plan outstanding immediately prior to the completion of the Mergers, whether vested or unvested, automatically became, after the completion of the Mergers, an option or right to purchase the same number of shares of ERI common stock as the number of shares of common stock that were subject to such Stock Option immediately prior to the completion of the Mergers. The exercise price per share of ERI common stock subject to any such Stock Option at and after the completion of the Mergers is equal to the exercise price per share of common stock subject to such Stock Option immediately prior to the completion of the Mergers. All other terms, except vesting requirements, applicable to such Stock Option will remain the same.
	Each RSU in respect of a share of MTR common stock that was outstanding under the 2010 Plan immediately prior to the completion of the Mergers was, as of the completion of the Mergers, settled in the same number of shares of common stock of ERI (without any right to make a cash/stock election), subject to shares withheld to satisfy tax withholding, as the number of shares of MTR common stock that were subject to such RSU immediately prior to the completion of the Mergers. Upon consummation of the Mergers, all outstanding RSUs became fully vested and, as a result, are no longer subject to vesting requirements, lapse, or other restrictions.
	All Performance Awards granted under the terms of the 2010 Plan vested and were paid by the Company upon the closing of the Mergers. The payment was recognized as a pre-acquisition expense of the Company and was recorded within general and administrative expense within the consolidated statement of operations. There are no remaining Performance Award obligations.
	A summary of the Predecessor period Stock Option activity included in the three years ended December 31, 2014, 2013 and 2012 is as follows:
			Options			Range of			Weighted-Average			Weighted-Average
						Exercise Prices			Exercise Price			Remaining
												Contractual Life
												(in years)
	Outstanding—December 31, 2011			800,800		$	2.04 - 16.27		$	6.22			6.81
	Granted			392,100			2.44 - 4.02			2.53
	Exercised			—			—			—
	Expired			(25,000	)		15			15
	Forfeited			(24,000	)		8.00 - 16.27			14.24
	Outstanding—December 31, 2012			1,143,900			2.04 - 16.27			4.59			7.1
	Granted			216,800			3.94			3.94
	Exercised			(259,449	)		2.04 - 2.44			2.17
	Expired			(86,000	)		8			8
	Forfeited			(163,251	)		2.32 - 3.94			2.92
	Outstanding—December 31, 2013			852,000			2.32 - 16.27			5.14			6.81
	Granted			—			—			—
	Exercised			(308,134	)		2.32 - 3.94			2.51
	Expired			—			—			—
	Forfeited			(69,033	)		2.44 - 3.94			3.25
	Converted at Merger			(474,833	)		2.44 - 16.27			7.13
	Outstanding—September 19, 2014			—		$	—		$	—		$	—
	The weighted-average grant date fair value of stock options granted during the years ended December 31, 2013 and 2012 was $2.64 and $1.65 per share, respectively. There were no stock options granted during the year ended December 31, 2014.
	Cash received from the exercise of stock options was $0.8 million and $0.6 million for the year ended December 31, 2014 and 2013, respectively. The Company did not recognize a tax benefit from the stock option exercises as the Company is in a net operating loss carryforward position.
	The fair value of each stock option granted under the 2010 Plan is estimated on the date of the grant using the Black-Scholes option-pricing model with the following weighted-average assumptions used for options granted during the years ended December 31, 2014, 2013 and 2012:
	Assumptions:		2014			2013			2012
	Expected dividend yield(1)			N/A			N/A			N/A
	Expected stock price volatility(2)			N/A			77.4	%		74.3	%
	Risk-free interest rates(3)			N/A			1.36	%		1.32	%
	Expected life of options (in years)(4)			N/A			6.00			6.00
	-1	The expected dividend yield was based on our expectation of not paying dividends for the foreseeable future.
	-2	The expected volatility was based on the historical volatility of our common stock.
	-3	Based on the U.S. Treasury yield curve in effect at the time of grant with a term consistent with the expected term of our stock options.
	-4	Represents the period of time options are expected to be outstanding. The weighted average expected term was determined using the "simplified method" for plain vanilla options as the Company lacks sufficient historical exercise experience. The "simplified method" calculates the expected term as the average of the vesting term and original contractual term of the options.
	A summary of the Predecessor period RSU activity included in the three years ended December 31, 2014, 2013 and 2012 is as follows:
			RSUs			Weighted-Average			Weighted-Average			Aggregate
						Grant Date			Remaining			Fair Value
						Fair Value			Contractual Life
									(in years)			(in millions)
	Unvested outstanding as of December 31, 2011			227,769		$	2.11			1.85		$	0.4
	Granted			192,790			3.39
	Vested			(120,523	)		3.58
	Forfeited			—			—
	Unvested outstanding as of December 31, 2012			300,036			2.35			1.65			1.3
	Granted			163,768			3.94
Vested			(149,704	)		3.12
Forfeited			(91,000	)		2.7
Unvested outstanding as of December 31, 2013			223,100			2.85			1.65			1.2
Granted			85,100			5.26
Vested			(271,600	)		3.58
Forfeited			(36,600	)		3.06
Unvested outstanding as of September 19, 2014			—		$	—			—		$	—

ACCUMULATED_OTHER_COMPREHENSIV

ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME	12 Months Ended
	Dec. 31, 2014
ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME
ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME	12. ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME
	The Company's accumulated other comprehensive (loss) income is related to the Scioto Downs defined benefit pension plan. A summary of the change in accumulated other comprehensive (loss) income during the Predecessor and Successor periods is as follows (in thousands):
	Balance as of December 31, 2013 (Predecessor)		$	(127	)
	Other comprehensive loss before reclassifications			—
	Amounts reclassified from accumulated other comprehensive loss(1)			21
	Net current-period other comprehensive income			21
	Balance as of September 18, 2014 (Predecessor)		$	(106	)
	Balance as of September 19, 2014 (Successor)		$	—
	Other comprehensive gain before reclassifications (1)			87
	Amounts reclassified from accumulated other comprehensive income			—
	Net current-period other comprehensive income			87
	Balance as of December 31, 2014 (Successor)		$	87
	-1	Amounts are presented after income tax, including consideration of related valuation allowance. No net tax benefit was recognized in the period ended September 18, 2014 (Predecessor). The amounts for the period September 19 to December 31, 2014 (Successor) are presented net of tax of $50.
	Amounts reclassified from accumulated other comprehensive loss are limited to the amortization of actuarial losses, which are a component of net periodic benefit cost. These reclassifications are included as a component of general and administrative expense in the accompanying consolidated statement of operations.

INCOME_TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2014
INCOME TAXES
INCOME TAXES	13. INCOME TAXES
	The Company will be included in the consolidated federal, state and local income tax returns filed by ERI for the period September 19 to December 31, 2014 (Successor). The allocation of the Company's share of ERI's consolidated income tax expense is determined under the separate return method. Under this method, the Company determines its income tax provision as if the Company filed a separate income tax return. The Company does not have tax sharing agreements with the other members within the consolidated ERI group.
	The components of the Company's provision for income taxes are presented below (amounts in thousands):
		Successor			Predecessor
		September 19			January 1
		to			to			Year ended			Year ended
		December 31,			September 18,			December 31,			December 31,
		2014			2014			2013			2012
	Current:
	Federal	$	(10	)	$	(29	)	$	(630	)	$	(109	)
	State and local		59			367			(55	)		171
	Total Current		49			338			(685	)		62
	Deferred:
	Federal		846			2,031			3,424			2,944
	State and local		217			468			728			571
	Total Deferred		1,063			2,499			4,152			3,515
	Provision for income taxes	$	1,112		$	2,837		$	3,467		$	3,577
	The following is a reconciliation of the beginning and ending amount of unrecognized tax benefits:
		Successor			Predecessor
		September 19			January 1
		to			to			Year ended			Year ended
		December 31,			September 18,			December 31,			December 31,
		2014			2014			2013			2012
	Balance January 1	$	—		$	—		$	418		$	418
	Increase related to prior period tax positions		—			—			—			—
	Reductions related to prior period tax positions		—			—			(418	)		—
	Balance December 31	$	—		$	—		$	—		$	418
	We do not expect a significant increase to the total amounts of unrecognized tax benefits within the next twelve months. We recognize interest accrued related to unrecognized tax benefits in income tax expense, and penalties in operating expense. No interest or penalties were recognized during the period September 19 to December 31, 2014 (Successor), the period January 1 to September 18, 2014 (Predecessor), and the year ended December 31, 2013. We recognized interest and penalties of $14,000 during 2012.
	The following is a reconciliation of the statutory federal income tax rate (benefit) to the Company's effective tax rate:
		Successor			Predecessor
		September 19			January 1
		to			to			Year ended			Year ended
		December 31,			September 18,			December 31,			December 31
		2014			2014			2013			2012
	Statutory federal income tax federal rate (benefit)		(35.0	)%		(35.0	)%		(35.0	)%		(35.0	)%
	Increase (decrease) in rate resulting from:
	State and local taxes		(5.7	)%		(2.2	)%		(4.0	)%		19.0	%
	Permanent items		4.7	%		29.1	%		2.4	%		12.4	%
	Valuation allowance		48.7	%		24.3	%		102.9	%		197.5	%
	Attribute adjustments and expirations		0.4	%		4.0	%		—			—
	Tax contingencies		—			—			(3.8	)%		—
	Other		0.1	%		1.7	%		(1.3	)%		(2.6	)%
	Effective tax rate		13.2	%		21.9	%		61.2	%		191.3	%
	The difference between the effective tax rate and statutory rate is primarily due to the federal and state valuation allowances on deferred tax assets. As a result of the operating losses, the Company expects to continue to provide a full valuation allowance against its federal and state deferred tax assets in future periods. The permanent items not deductible for income tax purposes resulted primarily from the payment of nondeductible expenses including $1.1 million, $9.6 million, $0.3 million and $0.4 million in the period September 19 to December 31, 2014 (Successor), and the Predecessor periods January 1 to September 18, 2014 and the years ended December 31, 2013 and 2012, respectively, related to merger facilitation costs and our lobbying efforts for gaming.
	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 our net deferred tax assets and liabilities were as follows (in thousands):
		Successor			Predecessor
		December 31, 2014			December 31, 2013
	Deferred tax assets:
	Loss and credit carryforwards	$	43,903		$	38,274
	Impairment losses		—			4,031
	Deferred expenses and accrued liabilities		4,464			5,291
	Fixed assets		12,409			—
	Debt		23,827			—
	Stock-based compensation		179			1,634
	Other		—			48
			84,782			49,278
	Valuation allowance—federal deferred tax assets including federal net operating loss carryforwards		(72,257	)		(29,588	)
	Valuation allowance—state deferred tax assets including state net operating loss carryforwards		(10,599	)		(3,925	)
	Deferred tax assets		1,926			15,765
	Deferred tax liabilities:
	Identified intangibles		(146,715	)		(12,365	)
	Fixed assets		—			(19,809	)
	Prepaid expenses		(1,721	)		(1,840	)
	Other		(17	)		—
Deferred tax liabilities		(148,454	)		(34,014	)
Net deferred tax liabilities	$	(146,528	)	$	(18,249	)
Management determined the realization of deferred tax assets for U.S. federal and state income tax purposes was not considered more likely than not, due to the consumption of our net operating loss carryback potential, our prior history of pre-tax losses and uncertainty about the timing of and ability to generate taxable income in the future. We have recorded a full valuation allowance against our net deferred tax assets, excluding deferred tax liabilities related to indefinite-lived assets. The Company has generated additional deferred tax liabilities related to the tax amortization of certain assets because these assets are indefinite-lived and are not amortized for book purposes. Specifically, deferred tax liabilities related to indefinite-lived assets include a deferred tax liability recorded in connection with the fair value adjustments related to the Mergers for gaming licenses and goodwill of approximately $135.9 million, and a deferred tax liability of approximately $2.2 million recorded in connection with the fair value adjustments related to the Mergers for land improvements. The tax amortization in current and future years gives rise to a deferred tax liability which will only reverse upon ultimate sale or book impairment. Due to the uncertain timing of such reversal, the temporary differences associated with indefinite-lived intangibles and certain land improvements cannot be considered a source of future taxable income for purposes of determining a valuation allowance. This resulted in deferred tax expense related to naked credits of $1.1 million, $2.4 million, $3.4 million, and $2.8 million for the period September 19 to December 31, 2014 (Successor), the period January 1 to September 18, 2014 (Predecessor), and the years ended December 31, 2013 and 2012, respectively.
Valuation allowances of $72.3 million and $29.6 million were provided at December 31, 2014 and 2013, respectively, for the Company's net federal deferred tax assets. In addition, valuation allowances of $10.6 million and $3.9 million were provided at December 31, 2014 and 2013, respectively, for state deferred tax assets. During 2014 and 2013, the aggregate valuation allowances for deferred tax assets increased by $49.3 million and $6.1 million, respectively. The 2014 increase primarily relates to the fair value adjustments recorded in connection with the Mergers and the increase in federal and state net operating loss carryforwards that are not considered more likely than not realizable. The 2013 increase primarily relates to the increase in federal and state net operating loss carryforwards that are not considered more likely than not realizable.
For federal income tax purposes, we have $118.4 million in net operating loss carryforwards, $0.2 million in capital loss carryforwards, $0.6 million in alternative minimum tax credit carryforwards, and $0.5 million in other federal credit carryforwards at December 31, 2014. The net operating loss carryforwards begin to expire in 2027 and the capital loss carryforwards begin to expire in 2015. The alternative minimum tax credit can be carried forward indefinitely and the other federal credits begin to expire in 2026. We have state net operating loss carryforwards of $28.8 million that begin to expire in 2018.
Utilization of net operating loss, credit and other carryforwards are subject to annual limitations due to ownership changes as provided by the Internal Revenue Code of 1986, as amended and similar state provisions. An ownership change is defined as a greater than 50% change in ownership over a three year period. Under Sections 382 and 383 of the Internal Revenue Code of 1986, as amended, the Company had a "change in ownership" event that limits the utilization of net operating loss, credit and other carryforwards that were previously available to offset future taxable income. The "change in ownership" event occurred on September 19, 2014 in connection with the Mergers. This limitation resulted in no significant loss of federal attributes, but did result in significant loss of state attributes. The federal and state operating loss, credit and other carryforwards are stated net of limitations.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2014
COMMITMENTS AND CONTINGENCIES
COMMITMENTS AND CONTINGENCIES	14. COMMITMENTS AND CONTINGENCIES
	Bond Requirements
	Mountaineer is required to maintain bonds in the aggregate amount of $1.1 million for the benefit of the West Virginia Lottery Commission, Presque Isle Downs is required to maintain a slot machine payment bond for the benefit of the Commonwealth of Pennsylvania in the amount of $1.0 million and Scioto Downs is required to maintain a VLT license bond for the benefit of the Ohio Lottery Commission in the amount of $1.0 million. The bonding requirements have been satisfied via the issuance of surety bonds.
	Operating and Land Leases
	We lease certain equipment, including some of our slot machines, timing and photo finish equipment, videotape and closed circuit television equipment, and certain pari-mutuel equipment under operating leases. During the period September 19 to December 31, 2014 (Successor), the period January 1 to September 18, 2014 (Predecessor) and the years ended December 31, 2013 and 2012, total rent expense under these leases was $0.8 million, $1.9 million, $2.5 million and $4.9 million, respectively.
	Future Minimum Lease Payments
	Future annual minimum payments under all material operating leases at December 31, 2014 were as follows:
		Operating Leases
		(in thousands)
	2015	$	1,121
	2016		479
	2017		33
	2018		—
	2019		—
	Litigation
	We are a party to various lawsuits, which have arisen in the normal course of our business. Estimated losses are accrued for these lawsuits and claims when the loss is probable and can be estimated. The current liability for the estimated losses associated with those lawsuits is not material to our consolidated financial condition and those estimated losses are not expected to have a material impact on our results of operations.
	On April 17, 2010, Presque Isle Downs, Inc. initiated legal action in the Court of Common Pleas of Erie County, Pennsylvania, against defendants Dwayne Cooper Enterprises, Inc. ("DCE"), Turner Construction Company ("Turner"), and Rectenwald Buehler Architects, Inc. f/k/a Weborg Rectenwald Buehler Architects, Inc. ("RB") to recover damages arising out of failures of the surveillance system installed during the original construction of the casino facilities at Presque Isle Downs. DCE supplied and installed the surveillance system, RB acted as the project architect, and Turner served as the construction manager on the project. Shortly after Presque Isle Downs opened on February 28, 2007, it discovered that certain components of the surveillance system were defective, malfunctioning or missing. After efforts to remediate the deficiencies in the system were unsuccessful, it became necessary to replace certain components of the surveillance system at a cost of $1.9 million, and to write-off approximately $1.5 million related to the net book value of the equipment that was replaced. On April 5, 2011, Presque Isle Downs obtained a default judgment against DCE in the amount of $2.7 million. Efforts to enforce the judgment against DCE are ongoing but the assets of DCE appear to be modest and materially insufficient to pay the judgment. Any proceeds that may be received will be recorded as the amounts are realized. Defendant RB joined five additional vendors/subcontractors as additional defendants in the case. Each of the defendants and all but one of the additional defendants filed motions or objections requesting that the Court dismiss the claims against it. After these motions and objections were denied and the parties engaged in limited discovery, the parties agreed to submit the case to mediation. The mediation occurred on February 10, 2015, and resulted in an agreement under which the sum of $0.7 million would be paid to Presque Isle Downs, Inc. in exchange for a general release of the defendants (except DCE) and the additional defendants. A draft settlement agreement has been prepared and is currently under review by all parties. It is anticipated the settlement will be concluded and the case voluntarily dismissed by June 30, 2015.
	On October 21, 2011, the Ohio Roundtable filed a complaint in the Court of Common Pleas in Franklin County, Ohio against a number of defendants, including the Governor, the Ohio Lottery Commission and the Ohio Casino Control Commission. The complaint alleges a variety of substantive and procedural defects relative to the approval and implementation of video lottery terminals as well as several counts dealing with the taxation of standalone casinos. As interveners, we, along with four of the other racinos in Ohio, filed motions for judgment on the pleadings to supplement the position of the Racing Commission. In May 2012, the Court of Common Pleas dismissed the case; however, the plaintiffs filed an appeal and oral arguments were held on January 17, 2013 in the 10th District Court of Appeals. In March 2013, the Court of Appeals upheld the ruling. The decision of the Appeals Court was appealed to the Ohio Supreme Court by the plaintiffs on April 30, 2013 and the Ohio Supreme Court has elected to accept the appeal. The Ohio Supreme Court temporarily stayed the appeal until it first ruled on a matter with similar procedural issues. A decision was issued on that case on June 10, 2014. Accordingly, along with the State Appellees, a motion to dismiss as improvidently granted was filed which was partially granted. The remaining propositions of law have been briefed by both parties and oral argument is scheduled for June 23, 2015.
	Environmental Remediation
	In October 2004, we acquired 229 acres of real property, known as the International Paper site, as an alternative site to build Presque Isle Downs. In connection with our acquisition of the International Paper site, we entered into a consent order and decree (the "Consent Order") with the PaDEP and International Paper insulating us from liability for certain pre-existing contamination, subject to compliance with the Consent Order, which included a proposed environmental remediation plan for the site, which was tied specifically to the use of the property as a racetrack. The proposed environmental remediation plan in the Consent Order was based upon a "baseline environmental report" and management estimated that such remediation would be subsumed within the cost of developing the property as a racetrack. The racetrack was never developed at this site. In October 2005, we sold approximately 205 acres to GEIDC who assumed primary responsibility for the remediation obligations under the Consent Order relating to the property they acquired. However, we were advised by the PaDEP that we were not released from our liability and responsibility under the Consent Order. We also purchased an Environmental Risk Insurance Policy in the amount of $10.0 million with respect to the property, which expires in October 2015. We believe the insurance coverage is in excess of any exposure that we may have in this matter.
	Regulatory Gaming Assessments
	The Pennsylvania Gaming Control Board (the "PGCB"), the Pennsylvania Department of Revenue and the Pennsylvania State Police (collectively "the Borrowers"), were required to fund the costs they incurred in connection with the initial development of the infrastructure to support gaming operations in Pennsylvania as well as the initial ongoing costs of the Borrowers. The initial funding of these costs was provided from a loan from the Pennsylvania General Fund in the amount of approximately $36.1 million, and further funding was provided from additional loans from the Pennsylvania Property Tax Reserve Fund in the aggregate amount of approximately $63.8 million.
	The Pennsylvania Department of Revenue will assess all licensees, including Presque Isle Downs, their proportionate share of amounts represented by the borrowings, which are in the aggregate amount of $99.9 million, once the designated number of Pennsylvania's slot machine licensees is operational. On July 11, 2011, the PGCB issued an administrative order which established that payments associated with the $63.8 million that was borrowed from the Property Tax Reserve Fund would commence on January 1, 2012. The repayment allocation between all current licensees is based upon equal weighting of (i) cumulative gross slot revenue since inception in relation to the combined cumulative gross slot revenue for all licensees and (ii) single year gross slot revenue (during the state's fiscal year ending June 30) in relation to the combined single year gross slot revenue for all licensees; and amounts paid each year will be adjusted annually based upon changes in the licensee's proportionate share of gross slot revenue. We have estimated that our total proportionate share of the aggregate $63.8 million to be assessed to the gaming facilities will be approximately $4.2 million and will be paid quarterly over a ten-year period, which began effective January 1, 2012. For the $36.1 million that was borrowed from the General Fund, payment is scheduled to begin after all fourteen licensees are operational. Although we cannot determine when payment will begin, we have considered a similar repayment model for the General Fund borrowings and estimated that our total proportionate share of the aggregate $36.1 million to all fourteen gaming facilities will approximate $2.2 million, which has been accrued in our consolidated balance sheets at December 31, 2014.
	The recorded estimate is subject to revision based upon future changes in the revenue assumptions utilized to develop the estimate. Our estimated total obligation at December 31, 2014 (Successor) and December 31, 2013 (Predecessor) was $5.0 million and $5.2 million, respectively, and is accrued in the respective accompanying consolidated balance sheets. As of and during the year ended December 31, 2014, our total estimated liability increased as a result of changes in the forecasted assumptions utilized in the model by $0.2 million and was recognized in gaming operating expenses ($0.1 million recognized during the period September 19 to December 31, 2014 (Successor) and $0.1 million recognized during the period January 1 to September 18, 2014 (Predecessor)). The Company paid approximately $0.1 million during the period September 19 to December 31, 2014 (Successor) and $0.3 million during the period January 1 to September 18, 2014 (Predecessor).
	Agreements with Horsemen and Pari-mutuel Clerks
	The Federal Interstate Horse Racing Act and the state racing laws in West Virginia, Ohio and Pennsylvania require that, in order to simulcast races, we have written agreements with the horse owners and trainers at those racetracks. In addition, in order to operate slot machines in West Virginia, we are required to enter into written agreements regarding the proceeds of the slot machines (a "proceeds agreement") with a representative of a majority of the horse owners and trainers and with a representative of a majority of the pari-mutuel clerks. In Pennsylvania and Ohio, we must have an agreement with the representative of the horse owners. We have the requisite agreements in place with the horsemen at Mountaineer until December 31, 2015. With respect to the Mountaineer pari-mutuel clerks, we have a labor agreement in force until November 30, 2015, and a proceeds agreement until April 14, 2015. We are required to have a proceeds agreement in effect on July 1 of each year with the horsemen and the pari-mutuel clerks as a condition to renewal of our video lottery license for such year. If the requisite proceeds agreement is not in place as of July 1 of a particular year, Mountaineer's application for renewal of its video lottery license could be denied, in which case Mountaineer would not be permitted to operate either its slot machines or table games. Scioto Downs has the requisite agreement in place with the OHHA until December 31, 2023, with automatic two-year renewals unless either party requests re-negotiation pursuant to its terms. Presque Isle Downs has the requisite agreement in place with the Pennsylvania Horsemen's Benevolent and Protective Association until May 1, 2019. With the exception of the respective Mountaineer, Presque Isle Downs and Scioto Downs horsemen's agreements and the agreement between Mountaineer and the pari-mutuel clerks' union described above, each of the agreements referred to in this paragraph may be terminated upon written notice by either party.

RELATED_PARTY

RELATED PARTY	12 Months Ended
	Dec. 31, 2014
RELATED PARTY
RELATED PARTY	NOTE 15—RELATED PARTY
	In December 2014, we paid Eldorado $1.5 million for allocated corporate general and administrative costs incurred subsequent to the consummation of the Mergers through December 31, 2014.
	In addition, subsequent to the Mergers, our properties began purchasing Eldorado homemade pasta and other products for use in our restaurants. During the year ended December 31, 2014, we paid Eldorado approximately $29,000 for these products. Additionally, several Eldorado restaurant chefs traveled to our properties to provide services. Payroll and costs associated with these services were charged to our properties and totaled approximately $78,000 during the period from the Acquisition Date through December 31, 2014. Additional reimbursements, in the ordinary course of business, were also charged between the Company and Eldorado as a result of the Mergers. We believe that these transactions are on terms at least as favorable to us as would have been obtained from an unrelated party.

SEGMENT_INFORMATION

SEGMENT INFORMATION	12 Months Ended
	Dec. 31, 2014
SEGMENT INFORMATION
SEGMENT INFORMATION	NOTE 16—SEGMENT INFORMATION
	Management reviews our operations on a property-by-property basis. Therefore we believe that each property is an operating segment. Based on the similar geographic and economic characteristics of our properties, we believe it is appropriate to aggregate Mountaineer, Presque Isle Downs and Scioto Downs into one reportable segment.

QUARTERLY_DATA_UNAUDITED

QUARTERLY DATA (UNAUDITED)	12 Months Ended
	Dec. 31, 2014
QUARTERLY DATA (UNAUDITED)
QUARTERLY DATA (UNAUDITED)	NOTE 17—QUARTERLY DATA (UNAUDITED)
	The following table sets forth certain consolidated quarterly financial information for the years ended December 31, 2014 and 2013 (dollars in thousands, except per share amounts).
			Predecessor											Successor
			Quarter			Quarter			July 1 to					September 19 to			Quarter
			Ended			Ended			September 18					September 30			Ended
			March 31			June 30											December 31
	2014:(1)
	Revenues		$	119,646		$	130,152		$	117,009				$	17,087		$	113,000
	Less promotional allowances			(4,818	)		(5,252	)		(4,860	)				(776	)		(5,143	)
	Net revenues			114,828			124,900			112,149					16,311			107,857
	Operating expenses			102,097			107,150			97,939					15,731			100,374
	Operating income (loss)			12,192			17,340			7,355					(38	)		7,038
	Net loss		$	(6,213	)	$	(1,182	)	$	(8,387	)			$	(3,157	)	$	(6,353	)
	Basic net loss per common share:
	Net loss		$	(0.22	)	$	(0.04	)		N/A					N/A			N/A
	Diluted net loss per common share:
	Net loss		$	(0.22	)	$	(0.04	)		N/A					N/A			N/A
	Weighted average shares outstanding—basic			28,500,328			28,723,204			N/A					N/A			N/A
	Weighted average shares outstanding—diluted			28,500,328			28,723,204			N/A					N/A			N/A
			Predecessor
			Quarter Ended			Quarter Ended			Quarter Ended			Quarter Ended
			March 31			June 30			September 30			December 31
	2013:(1)
	Revenues		$	127,794		$	137,047		$	134,447		$	119,781
	Less promotional allowances			(5,067	)		(5,670	)		(5,584	)		(4,957	)
	Net revenues			122,727			131,377			128,863			114,824
	Operating expenses			105,265			111,232			111,298			101,718
	Operating income			17,544			20,156			14,681			11,494
	Net (loss) income		$	(786	)	$	2,386		$	(3,629	)	$	(7,102	)
	Basic net (loss) income per common share:
	Net (loss) income		$	(0.03	)	$	0.08		$	(0.13	)	$	(0.25	)
	Diluted net (loss) income per common share:
	Net (loss) income		$	(0.03	)	$	0.08		$	(0.13	)	$	(0.25	)
	Weighted average shares outstanding—basic			28,137,030			28,179,851			28,379,199			28,386,343
	Weighted average shares outstanding—diluted			28,137,030			28,456,713			28,379,199			28,386,343
	-1	Certain reclassifications have been made to the Predecessor periods presented to conform to the financial presentation of the Successor period. The reclassifications had no impact on Net (loss) income as previously reported.

SCHEDULE_IIVALUATION_AND_QUALI

SCHEDULE II-VALUATION AND QUALIFYING ACCOUNTS	12 Months Ended
	Dec. 31, 2014
SCHEDULE II-VALUATION AND QUALIFYING ACCOUNTS
SCHEDULE II-VALUATION AND QUALIFYING ACCOUNTS
	MTR GAMING GROUP, INC.
	(A WHOLLY-OWNED SUBSIDIARY OF ELDORADO RESORTS, INC.)
	SCHEDULE II—VALUATION AND QUALIFYING ACCOUNTS
		Successor			Predecessor
		September 19			January 1
		to			to			Year ended			Year ended
		December 31,			September 18,			December 31,			December 31,
		2014			2014			2013			2012
	Balance at beginning of period	$	193,000		$	151,000		$	350,000		$	383,000
	Amounts charged to costs and expenses		(22,000	)		67,000			71,000			118,000
	Uncollectible accounts written off, net of recoveries		4,000			(25,000	)		(270,000	)		(151,000	)
	Balance at end of period	$	175,000		$	193,000		$	151,000		$	350,000

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2014
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Principles of Consolidation	Principles of Consolidation
	The accompanying consolidated financial statements include the accounts of the Company as described in Note 1. All significant intercompany transactions have been eliminated in consolidation. Non-controlling interests represent the proportionate share of the equity that is owned by third parties in discontinued operations controlled by the Company. The net income or loss, if any, of such discontinued operations is allocated to the non-controlling interests based on their percentage ownership throughout the year. The Company operated in one reportable segment at December 31, 2014 and 2013.
Use of Estimates	Use of Estimates
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America ("US GAAP") requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenue and expenses for the reporting periods. Actual results could differ from those estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents
	Cash and cash equivalents include all unrestricted, highly liquid investments purchased with a remaining maturity of 90 days or less. Cash and cash equivalents also includes cash maintained for gaming operations.
Restricted Cash	Restricted Cash
	Restricted cash includes unredeemed winning tickets from our racing operations, funds related to horsemen's fines and certain simulcasting funds that are restricted to payments for improving horsemen's facilities and racing purses at Scioto Downs, cash deposits that serve as collateral for letters of credit surety bonds and short-term certificates of deposit that serve as collateral for certain bonding requirements. The Company maintains renewable short-term certificates of deposit in the amount of $0.3 million.
Concentration of Credit Risk	Concentration of Credit Risk
	The Company's operations are in limited market areas. Therefore, the Company is subject to risks inherent within those markets. To the extent that new casinos enter into the markets or hotel room capacity is expanded, competition will increase. The Company may also be affected by economic conditions in the United States and globally affecting the markets or trends in visitation or spending in the markets in which it operates.
	We maintain cash balances at certain financial institutions in excess of amounts insured by the Federal Deposit Insurance Corporation. In addition, we maintain significant cash balances on hand at our gaming facilities.
Fair Value of Financial Instruments	Fair Value of Financial Instruments
	Our financial instruments consist of cash and cash equivalents, trade accounts receivable, trade accounts payable and long-term debt. See Note 9 for additional information.
Inventories	Inventories
	Inventories are stated at the lower of cost (determined by the first-in, first-out method) or market.
Deferred Financing Costs	Deferred Financing Costs
	Costs that we incur in connection with the issuance of debt are deferred and amortized to interest expense over the life of the underlying debt. During the year ended December 31, 2013, we did not incur any financing costs. During the year ended December 31, 2012, we incurred deferred financing costs of $0.2 million. As a result of the Mergers, the long term debt assumed on the Acquisition Date was fair valued based on quoted market prices, resulting in the elimination of the deferred financing costs and the recognition of a premium on the fair value adjustment during the Successor period.
	Expense for the amortization of deferred financing fees and original issue discount, was $2.7 million, $3.8 million and $3.8 million for the period January 1 to September 18, 2014 (Predecessor), and the years ended December 31, 2013 and 2012, respectively. Amortization of the debt premium was $3.1 million for the period September 19 to December 31, 2014 (Successor). The amortization of deferred financing fees, original issue discount, and premium are included in interest expense in the accompanying consolidated statements of operations.
Property and Equipment	Property and Equipment
	Property and equipment are recorded at cost, less accumulated depreciation. Depreciation is computed using the straight-line method over the estimated useful life of the asset. Costs of major improvements are capitalized, while costs of normal repairs and maintenance are charged to expense as incurred. We capitalize direct materials, labor and interest during construction periods. Gains or losses on the disposal of property and equipment are included in operating income.
	Interest is allocated and capitalized to construction in progress by applying our cost of borrowing rate to qualifying assets. No interest was capitalized during the periods ended December 31, 2014 or during the year ended December 31, 2013. During the year ended December 31, 2012, $1.3 million of interest was capitalized primarily as a result of construction of the video lottery terminal ("VLT") gaming facility at Scioto Downs.
Long-Lived and Finite-Lived Intangible Assets and Non-Operating Real Properties	Long-Lived and Finite-Lived Intangible Assets and Non-Operating Real Properties
	Long-lived assets are assessed for impairment in accordance with Accounting Standard Codification ("ASC") 360—Property, Plant, and Equipment. The Company evaluates its long-lived assets periodically for impairment issues or, more frequently, whenever events or circumstances indicate that the carrying amount may not be recoverable. Recoverability of these assets is determined by comparing the net carrying value to the sum of the estimated future net undiscounted cash flows expected to be generated by these assets. The amount of impairment loss, if any, is measured by the difference between the net carrying value and the estimated fair value of the asset which is typically measured using a discounted cash flow model (Level 3). Based on the results of our periodic reviews, we have not recorded any impairment losses during the years ended December 31, 2014, 2013 and 2012.
	We have designated certain assets, consisting principally of land and undeveloped properties, as non-operating real property and have declared our intent to sell those assets. No less than annually, we obtain independent appraisals of the fair value of these assets. When indicators of impairment are present, properties are evaluated for impairment and losses are recorded when undiscounted cash flows estimated to be generated by an asset or market comparisons are less than the asset's carrying amount. The amount of the impairment loss is calculated as the excess of the asset's carrying value over its fair value, which is determined using a discounted cash flow analysis, management estimates or market comparisons. The fair value measurements employed for our impairment evaluations, which are subject to the assumptions and factors as previously discussed, were generally based on a review of comparable activities in the marketplace, which fall within Level 3 of the fair value hierarchy. In connection with the Mergers, as discussed in Note 3, the non-operating real properties were adjusted to fair value on the Acquisition Date. Based upon the results of the 2013 and 2012 appraisals, no adjustments to the carrying values of non-operating real properties were necessary.
	Although we continue to actively market these properties for sale, we do not anticipate that we will be able to sell the majority of the assets within the next twelve months. As such, these properties are not classified as held-for-sale as of December 31, 2014.
Goodwill and Other Indefinite-lived Intangible Assets	Goodwill and Other Indefinite-lived Intangible Assets
	Goodwill and Other indefinite-lived intangible assets are required to be evaluated for impairment no less than annually in accordance with the provisions of ASC 350, Intangibles—Goodwill and Other. Goodwill represents the excess of the purchase price paid over the fair value of the net assets of the acquired business. Other indefinite-lived intangible assets consist of racing and gaming licenses, trade names and customer loyalty programs. Goodwill and other indefinite-lived intangible assets are reviewed for impairment annually, during the fourth quarter, or more frequently if events or changes in circumstances indicate that an asset might be impaired.
	Goodwill is tested by comparing the carrying value of the reporting unit to its fair value. The Company estimates the fair value of the reporting unit utilizing income and market approaches. The income approach is based on projected future cash flow that is discounted to present value using factors that consider the timing and risk of the future cash flows. The market approach is based on the Company's market capitalization at the testing date. Other indefinite-lived intangible assets are evaluated for impairment by comparing the fair value of the asset to its carrying value. Any excess of carrying value over the fair value is recognized as an impairment loss within the consolidated statement of operations in the period of review.
	The fair value measurements employed for our impairment evaluations of Goodwill and other indefinite-lived intangible assets are generally based on a discounted cash flow approach and review of market data, which fall within Level 3 of the fair value hierarchy. See Note 6 for further discussion.
Frequent Players Program	Frequent Players Program
	We offer programs whereby our participating patrons can accumulate points for wagering that can be redeemed for credits for free play on slot machines, lodging, food and beverage, merchandise and in limited situations, cash. Based upon the estimated redemptions of frequent player program points, an estimated liability is established for the cost of redemption of earned but unredeemed points. The estimated cost of redemption utilizes estimates and assumptions of the mix of the various product offerings for which the points will be redeemed and costs of such product offerings. Changes in the programs, membership levels and changes in the redemption patterns of our participating patrons can impact this liability. The aggregate outstanding liability for the frequent players program was $0.7 million and $0.8 million as of December 31, 2014 and 2013, respectively, and is included as a component of other accrued liabilities in our accompanying consolidated balance sheets.
Revenue Recognition	Revenue Recognition
	Gaming revenues consist of the net win from gaming activities, which is the difference between amounts wagered and amounts paid to winning patrons, and are recognized at the time wagers are made net of winning payouts to patrons. Base and progressive jackpots are accrued and charged to revenue at the time the obligation to pay the jackpot is established.
	Pari-mutuel commissions consist of commissions earned from thoroughbred and harness racing and importing of simulcast signals from other race tracks. Pari-mutuel commissions are recognized at the time wagers are made. Such commissions are a designated portion of the wagering handle as determined by state racing commissions, and are shown net of the taxes assessed by state and local agencies, as well as purses and other contractual amounts paid to horsemen associations. We recognize revenues from fees earned through the exporting of simulcast signals to other race tracks at the time wagers are made. Such fees are based upon a predetermined percentage of handle as contracted with the other race tracks.
	Revenues from food and beverage are recognized at the time of sale and revenues from lodging are recognized on the date of stay. Other revenues are recorded at the time services are rendered or merchandise is sold.
Promotional Allowances and Complimentaries	Promotional Allowances and Complimentaries
	We offer certain promotional allowances to our customers, including complimentary lodging, food and beverage, and promotional credits for free play on slot machines. The retail value of food, beverage, rooms and other services furnished to customers on a complimentary basis is included in gross revenues and then deducted as promotional allowances.
	The retail value of complimentaries included in promotional allowances is as follows (in thousands):
		Successor		Predecessor
		Period from		Period from
		September 19 to		January 1 to		Year Ended		Year Ended
		December 31,		September 18,		December 31,		December 31,
		2014		2014		2013		2012
	Food and beverage	$	4,695	$	11,775	$	16,881	$	12,886
	Hotel		785		2,098		2,984		2,955
	Other		439		1,057		1,413		1,267
		$	5,919	$	14,930	$	21,278	$	17,108
	The cost of providing such complimentary services is as follows (in thousands):
		Successor		Predecessor
		Period from		Period from
		September 19 to		January 1 to		Year Ended		Year Ended
		December 31,		September 18,		December 31,		December 31,
		2014		2014		2013		2012
	Food and beverage	$	2,481	$	6,236	$	8,942	$	7,057
	Hotel		235		630		895		887
	Other		237		573		691		561
		$	2,953	$	7,439	$	10,528	$	8,505
	We provide certain beverages gratuitously to customers through our self-service beverage stations at the properties. For the period September 19 to December 31, 2014 (Successor), the period January 1 to September 18, 2014 (Predecessor), and the years ended December 31, 2013 and 2012, the cost of these complimentaries was $0.3 million, $1.0 million, $1.5 million and $1.3 million, respectively, and are included within marketing and promotions expense in our consolidated statements of operations. The retail value of such complimentaries was approximately $1.0 million, $3.2 million, $5.1 million and $4.5 million for the period September 19 to December 31, 2014 (Successor), the period January 1 to September 18, 2014 (Predecessor), and the years ended December 31, 2013 and 2012, respectively.
Advertising	Advertising
	Advertising costs are expensed as incurred and are included in marketing and promotions expense. Advertising costs were $4.4 million, $10.5 million, $16.3 million and $16.9 million for the period September 19 to December 31, 2014 (Successor), the period January 1 to September 18, 2014 (Predecessor), and the years ended December 31, 2013 and 2012, respectively. Advertising costs are reduced by advertising grants received from the State of West Virginia and the Pennsylvania Horsemen's Benevolent & Protective Association. Advertising costs were reduced by $0.3 million, $0.2 million, $0.7 million and $0.6 million for the period September 19 to December 31, 2014 (Successor), the period January 1 to September 18, 2014 (Predecessor), and the years ended December 31, 2013 and 2012, respectively.
Income Taxes	Income Taxes
	We account for income taxes and the related accounts under the liability method. Deferred tax liabilities and assets are determined based on the difference between the financial statement and tax basis of assets and liabilities using enacted rates expected to be in effect during the year in which the basis differences reverse.
	We record valuation allowances to reduce deferred tax assets to the amount that is more likely than not to be realized. When assessing the need for valuation allowances, we consider future taxable income and ongoing prudent and feasible tax planning strategies. Should a change in circumstances lead to a change in judgment about the realizability of deferred tax assets in future years, we would adjust related valuation allowances in the period that the change in circumstances occurs, along with a corresponding increase or charge to income.
	We recognize a benefit for tax positions that we believe will more likely than not be sustained upon examination. The amount of benefit recognized is the largest amount of benefit that we believe has more than a 50% probability of being realized upon settlement. We regularly monitor our tax positions and adjust the amount of recognized tax benefit based on our evaluation of information that has become available since the end of our last financial reporting period. Changes in recognized tax benefits are reflected within income tax expense. The difference between the amount of benefit taken or expected to be taken in a tax return and the amount of benefit recognized for financial reporting represents unrecognized tax benefits. These unrecognized tax benefits are presented in the balance sheet principally within accrued income taxes. Interest and tax-related penalties associated with uncertain tax positions are included in benefit for income taxes in the accompanying consolidated statement of operations.
Stock-Based Compensation	Stock-Based Compensation
	Prior to the Mergers, we accounted for stock-based compensation in accordance with ASC 718—Compensation—Stock Compensation. ASC 718 requires all share-based payments to employees and non-employee members of the Board of Directors, including grants of stock options and restricted stock units, to be recognized in the consolidated statement of operations based on their fair values and that compensation expense be recognized for awards over the requisite service period of the award or to an employee's eligible retirement date, if earlier.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements
	In May 2014, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") No. 2014-9, "Revenue from Contracts with Customers", which provides guidance for revenue recognition. The new standard outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance, including industry-specific guidance. The core principle of the revenue model is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The standard is designed to create greater comparability for financial statement users across industries and jurisdictions and also requires enhanced disclosures. The guidance is effective for fiscal years, and interim periods within those years, beginning after December 15, 2016. Early adoption is not permitted. The Company is currently evaluating the impact of the adoption of ASU 2014-09 on its consolidated financial statements.
	In August 2014, the FASB issued ASU No. 2014-15, "Presentation of Financial Statements—Going Concern" (Subtopic 205-40) which amends the current guidance in ASC Topic 205 by adding Subtopic 40. Subtopic 40 requires management to evaluate whether there are conditions or events that in aggregate would raise substantial doubt about an entity's ability to continue as a going concern for one year from the date the financial statements are issued or available to be issued. If substantial doubt existed, management would be required to make certain disclosures related to nature of the substantial doubt and under certain circumstances, how that substantial doubt would be mitigated. This amendment is effective for annual periods ending after December 15, 2016 and for subsequent interim and annual periods thereafter. Early adoption is permitted. The Company is currently evaluating the effects, if any, adoption of this guidance will have on its consolidated financial statements.
	In January 2015, the FASB issued ASU No. 2015-1, "Income Statement—Extraordinary and Unusual Items" (Subtopic 225-20) which eliminates the concept of accounting of Extraordinary Items, previously defined as items that are both unusual and infrequent, which were reported as a separate item on the income statement, net of tax, after income from continuing operations. The elimination of this concept is intended to simplify accounting for unusual items and more closely align with international accounting practices. This amendment is effective for annual periods ending after December 15, 2015 and for subsequent interim and annual periods thereafter. Early adoption is permitted. The Company believes that the effects, if any, of the adoption of this guidance will not have a material impact on its consolidated financial statements

ORGANIZATION_AND_BASIS_OF_PRES1

ORGANIZATION AND BASIS OF PRESENTATION (Tables)	12 Months Ended
	Dec. 31, 2014
ORGANIZATION AND BASIS OF PRESENTATION.
Schedule of reclassifications to the consolidated statements of operations for the predecessor periods
		Predecessor
		Period from		Year ended		Year ended
		January 1 to		December 31,		December 31,
		September 18,
		2014		2013		2012
		(in thousands)
	Hotel revenues were reclassified from food, beverage and lodging revenues to their own financial statement line item	$	3,489	$	5,367	$	5,566
	Hotel expenses were reclassified from food, beverage and lodging expense to their own financial statement line item		997		1,436		1,509
	Utility expenses were reclassified from gaming, pari-mutuel, food and beverage, hotel, other, marketing and promotions to general and administrative expenses		1,708		2,538		2,786
	Surveillance expenses were reclassified from general and administrative expenses to gaming expenses		1,703		2,369		2,199
	Reservation expenses were reclassified from other expenses to hotel expenses		175		246		255
	Hotel housekeeping expenses were reclassified from general and administrative expenses to hotel expenses		1,406		2,083		2,221

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2014
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Schedule of retail value of complimentaries included in promotional allowances	The retail value of complimentaries included in promotional allowances is as follows (in thousands):
		Successor		Predecessor
		Period from		Period from
		September 19 to		January 1 to		Year Ended		Year Ended
		December 31,		September 18,		December 31,		December 31,
		2014		2014		2013		2012
	Food and beverage	$	4,695	$	11,775	$	16,881	$	12,886
	Hotel		785		2,098		2,984		2,955
	Other		439		1,057		1,413		1,267
		$	5,919	$	14,930	$	21,278	$	17,108
Schedule of cost of providing complimentary services	The cost of providing such complimentary services is as follows (in thousands):
		Successor		Predecessor
		Period from		Period from
		September 19 to		January 1 to		Year Ended		Year Ended
		December 31,		September 18,		December 31,		December 31,
		2014		2014		2013		2012
	Food and beverage	$	2,481	$	6,236	$	8,942	$	7,057
	Hotel		235		630		895		887
	Other		237		573		691		561
		$	2,953	$	7,439	$	10,528	$	8,505

MERGER_AND_PURCHASE_ACCOUNTING1

MERGER AND PURCHASE ACCOUNTING (Tables)	12 Months Ended
	Dec. 31, 2014
MERGER AND PURCHASE ACCOUNTING
Schedule of calculation of purchase price, which was calculated using fair value of the Company's common stock as well as, a reconciliation of total shares outstanding as of the Acquisition Date
	ERI Outstanding Share Calculation
	Shares Issued to Eldorado(i)			23,286,202
	Number of MTR shares outstanding at the Acquisition Date(ii)			28,386,084
	MTR RSUs that vested upon closing of the Mergers(iii)			499,179
	Total ERI shares outstanding—before share repurchase			52,171,465
	MTR shares acquired at $6.05 per share based on $35.0 million cash election			(5,785,123	)
	Total ERI shares outstanding at Acquisition Date(iv)			46,386,342
	Eldorado % ownership			50.2	%
	MTR % ownership			49.8	%
	Consideration Transferred (dollars in thousands, except shares and stock price)
	Number of MTR shares outstanding at the Acquisition Date			28,386,084
	MTR RSUs that vested upon closing of the Mergers			499,179
	MTR shares acquired at $6.05 per share based on $35.0 million cash election			(5,785,123	)
	Total net MTR shares			23,100,140
	FMV of MTR common stock at Acquisition Date		$	4.43
	Fair Value of MTR shares		$	102,334
	Fair Value of MTR stock options(iii)			677
	Total consideration transferred		$	103,011
	(i)	The number of shares issued to members of Eldorado in the Mergers as merger consideration was determined pursuant to the terms of the Merger Agreement. The shares have been adjusted based upon the final review, as defined in the Merger Agreement. As a result, 25,290 escrow shares previously issued were returned to Authorized and Unissued.
	(ii)	Number of shares of MTR common stock issued and outstanding immediately prior to closing.
	(iii)	Pursuant to the MTR 2010 Long-Term Incentive Plan, immediately prior to closing, all outstanding stock options and MTR RSUs vested and became immediately exercisable. All vested MTR RSUs were exchanged for one share of ERI common stock. All outstanding stock options became exercisable for shares of ERI common stock with the same terms as the previous awards.
	(iv)	The number of shares issued and outstanding, after settlement of the escrow shares, as determined pursuant to the terms of the Merger Agreement.
Summary of the final purchase price allocation of acquired assets and assumed liabilities as recorded at fair value on the Acquisition Date	The following table summarizes the final purchase price allocation of the acquired assets and assumed liabilities as recorded at fair value on the Acquisition Date (dollars in thousands):
	Current and other assets		$	75,031
	Property and equipment			289,211
	Goodwill			66,826
	Intangible assets(1)			473,000
	Other noncurrent assets			20,381
	Total assets			924,449
	Current liabilities			46,446
	Long term debt(2)			624,877
	Deferred income taxes(3)			143,104
	Other noncurrent liabilities			7,011
	Total liabilities			821,438
	Net assets acquired		$	103,011
	-1	Intangible assets consist of gaming licenses, trade names and customer loyalty programs.
	-2	Long term debt was comprised of MTR Gaming's $570.7 million 11.5% Senior Secure Second Lien Notes due August 2019.
	-3	Deferred tax liabilities were derived based on fair value adjustments for property and equipment, identified intangibles, deferred financing costs, certain noncurrent liabilities and long term debt.
Schedule of unaudited pro forma information
			2014			2013
			(in thousands)
	Net revenues		$	476,045		$	497,791
	Net loss		$	(6,543	)	$	(1,818	)

PROPERTY_AND_EQUIPMENT_Tables

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2014
PROPERTY AND EQUIPMENT
Schedule of components of property and equipment	Property and equipment consisted of the following (in thousands):
			Successor			Predecessor
		Estimated Service	December 31,			December 31,
		Life (years)	2014			2013
	Land	—	$	10,510		$	68,004
	Building and improvements	Oct-40		210,800			336,724
	Equipment	7-May		43,875			213,627
	Furniture and fixtures	15-Mar		27,241			23,280
	Construction in progress	—		1,272			759
				293,698			642,394
	Less accumulated depreciation			(10,507	)		(271,030	)
			$	283,191		$	371,364

GOODWILL_AND_OTHER_INTANGIBLE_1

GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2014
GOODWILL AND OTHER INTANGIBLE ASSETS
Schedule of gross carrying value, accumulated impairment and net carrying value of each major component of entity's goodwill and other indefinite-lived intangible assets	The gross carrying value, accumulated impairment and net carrying value of each major component of our goodwill and other intangible assets at December 31 is as follows:
		Successor
		December 31, 2014
		Gross		Accumulated			Net		Weighted
		Carrying		Amortization			Carrying		Average
		value					Value		Remaining
									Amortization
									Period
		(in thousands)							(in years)
	Goodwill	$	66,826	$	—		$	66,826		N/A
	Gaming licenses (indefinite-lived)		461,500		—			461,500		N/A
	Trade names		6,700		(547	)		6,153		3.2
	Customer loyalty programs		4,800		(1,114	)		3,686		0.7
	Total goodwill and other intangible assets	$	539,826	$	(1,661	)	$	538,165
		Predecessor
		December 31, 2013
		Gross		Accumulated			Net		Weighted
		Carrying		Impairment			Carrying		Average
		Value					Value		Amortization
									Period
		(in thousands)
	Goodwill	$	494	$	494		$	—	N/A
	Gaming licenses (indefinite-lived)		136,080		—			136,080	N/A
	Total goodwill and other intangible assets	$	136,574	$	494		$	136,080

OTHER_ACCRUED_LIABILITIES_Tabl

OTHER ACCRUED LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2014
OTHER ACCRUED LIABILITIES
Schedule of other accrued liabilities	Other accrued liabilities consisted of the following (in thousands):
		Successor		Predecessor
		December 31,		December 31,
		2014		2013
	Accrued purses and track related liabilities	$	4,303	$	5,456
	Accrued real estate and property taxes		2,578		2,552
	Slot and table jackpot liabilities		3,866		2,310
	Outstanding ticket liabilities		776		726
	Accrued legal settlements and insurance retention		528		1,413
	Accrued professional fees		771		732
	Frequent player point liabilities		746		772
	Accrued severance		786		33
	Other		2,967		3,165
	Other current liabilities	$	17,321	$	17,159

LONGTERM_DEBT_Tables

LONG-TERM DEBT (Tables)	12 Months Ended
	Dec. 31, 2014
LONG-TERM DEBT
Summary of long-term debt obligations	Long-term debt obligations are summarized as follows (in thousands):
		Successor			Predecessor
		December 31,			December 31,
		2014			2013
	11.5% Senior Secured Second Lien Notes	$	560,664		$	570,664
	Unamortized premium (discount)		50,163			(11,830	)
		$	610,827		$	558,834
Schedule of redemption prices of notes
	Year	Percentage
	2015		106.00	%
	2016		103.00	%
	2017 and thereafter		100.00	%

FAIR_VALUE_MEASUREMENTS_Tables

FAIR VALUE MEASUREMENTS (Tables)	12 Months Ended
	Dec. 31, 2014
FAIR VALUE MEASUREMENTS
Schedule of assets and liabilities measured at fair value on a recurring basis
			December 31, 2014
	Description		(Level 1)			(Level 2)		(Level 3)		Total
			(in thousands)
	Assets
	Cash equivalents		$	5,680		$	—	$	—	$	5,680
	Total assets		$	5,680		$	—	$	—	$	5,680
	Liabilities
	Acquisition-related contingent considerations		$	—		$	—	$	524	$	524
	Total liabilities		$	—		$	—	$	524	$	524
			December 31, 2013
	Description		(Level 1)			(Level 2)		(Level 3)		Total
			(in thousands)
	Assets
	Cash equivalents		$	33,524		$	—	$	—	$	33,524
	Total assets		$	33,524		$	—	$	—	$	33,524
	Liabilities
	Acquisition-related contingent considerations		$	—		$	—	$	586	$	586
	Total liabilities		$	—		$	—	$	586	$	586
Schedule of change in acquisition-related contingent consideration liabilities
	Balance as of December 31, 2013		$	586
	Amortization of present value discount(1)			75
	Fair value adjustment for change in consideration expected to be paid(2)			(59	)
	Settlements			(78	)
	Balance as of December 31, 2014		$	524
	-1	Changes in present value are included as a component of interest expense in the consolidated statement of operations. Amortization of the present value discount resulted in interest expense of $38,000 during the period September 19 to December 31, 2014 (Successor) and $37,000 during the period January 1 to September 18, 2014 (Predecessor).
	-2	Prior to the Mergers, fair value adjustments for changes in earn-out estimates of $37,000 were recorded to indefinite-lived intangibles in the consolidated balance sheet in the period January 1 to September 18, 2014 (Predecessor). Due to purchase accounting as a result of the Mergers, fair value adjustments for changes in earn-out estimates of $22,000 in the period September 19 to December 31, 2014 (Successor) were recorded to general and administrative expense in the consolidated statement of operations.

EQUITY_AWARDS_AND_OTHER_INCENT1

EQUITY AWARDS AND OTHER INCENTIVE COMPENSATION (Tables)	12 Months Ended
	Dec. 31, 2014
EQUITY AWARDS AND OTHER INCENTIVE COMPENSATION
Schedule of incentive-based compensation expense	The total incentive-based compensation expense is as follows (in thousands):
			Successor					Predecessor
			Period from					Period from
			September 19					January 1
			to					to			Year ended			Year ended
			December 31,					September 18,			December 31,			December 31,
			2014					2014			2013			2012
	Stock-based compensation expense		$	—				$	1,310		$	950		$	1,059
	Performance award compensation expense			—					760			495			670
Summary of the Stock Option activity
			Options			Range of			Weighted-Average			Weighted-Average
						Exercise Prices			Exercise Price			Remaining
												Contractual Life
												(in years)
	Outstanding—December 31, 2011			800,800		$	2.04 - 16.27		$	6.22			6.81
	Granted			392,100			2.44 - 4.02			2.53
	Exercised			—			—			—
	Expired			(25,000	)		15			15
	Forfeited			(24,000	)		8.00 - 16.27			14.24
	Outstanding—December 31, 2012			1,143,900			2.04 - 16.27			4.59			7.1
	Granted			216,800			3.94			3.94
	Exercised			(259,449	)		2.04 - 2.44			2.17
	Expired			(86,000	)		8			8
	Forfeited			(163,251	)		2.32 - 3.94			2.92
	Outstanding—December 31, 2013			852,000			2.32 - 16.27			5.14			6.81
	Granted			—			—			—
	Exercised			(308,134	)		2.32 - 3.94			2.51
	Expired			—			—			—
	Forfeited			(69,033	)		2.44 - 3.94			3.25
	Converted at Merger			(474,833	)		2.44 - 16.27			7.13
	Outstanding—September 19, 2014			—		$	—		$	—		$	—
Summary of weighted-average assumptions used for determining the fair value of each stock option granted
	Assumptions:		2014			2013			2012
	Expected dividend yield(1)			N/A			N/A			N/A
	Expected stock price volatility(2)			N/A			77.4	%		74.3	%
	Risk-free interest rates(3)			N/A			1.36	%		1.32	%
	Expected life of options (in years)(4)			N/A			6.00			6.00
	-1	The expected dividend yield was based on our expectation of not paying dividends for the foreseeable future.
	-2	The expected volatility was based on the historical volatility of our common stock.
	-3	Based on the U.S. Treasury yield curve in effect at the time of grant with a term consistent with the expected term of our stock options.
	-4	Represents the period of time options are expected to be outstanding. The weighted average expected term was determined using the "simplified method" for plain vanilla options as the Company lacks sufficient historical exercise experience. The "simplified method" calculates the expected term as the average of the vesting term and original contractual term of the options.
Summary of the RSU activity
			RSUs			Weighted-Average			Weighted-Average			Aggregate
						Grant Date			Remaining			Fair Value
						Fair Value			Contractual Life
									(in years)			(in millions)
	Unvested outstanding as of December 31, 2011			227,769		$	2.11			1.85		$	0.4
	Granted			192,790			3.39
	Vested			(120,523	)		3.58
	Forfeited			—			—
	Unvested outstanding as of December 31, 2012			300,036			2.35			1.65			1.3
	Granted			163,768			3.94
	Vested			(149,704	)		3.12
	Forfeited			(91,000	)		2.7
	Unvested outstanding as of December 31, 2013			223,100			2.85			1.65			1.2
	Granted			85,100			5.26
	Vested			(271,600	)		3.58
	Forfeited			(36,600	)		3.06
	Unvested outstanding as of September 19, 2014			—		$	—			—		$	—

ACCUMULATED_OTHER_COMPREHENSIV1

ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME (Tables)	12 Months Ended
	Dec. 31, 2014
ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME
Summary of the change in accumulated other comprehensive loss	A summary of the change in accumulated other comprehensive (loss) income during the Predecessor and Successor periods is as follows (in thousands):
	Balance as of December 31, 2013 (Predecessor)		$	(127	)
	Other comprehensive loss before reclassifications			—
	Amounts reclassified from accumulated other comprehensive loss(1)			21
	Net current-period other comprehensive income			21
	Balance as of September 18, 2014 (Predecessor)		$	(106	)
	Balance as of September 19, 2014 (Successor)		$	—
	Other comprehensive gain before reclassifications (1)			87
	Amounts reclassified from accumulated other comprehensive income			—
	Net current-period other comprehensive income			87
	Balance as of December 31, 2014 (Successor)		$	87
	-1	Amounts are presented after income tax, including consideration of related valuation allowance. No net tax benefit was recognized in the period ended September 18, 2014 (Predecessor). The amounts for the period September 19 to December 31, 2014 (Successor) are presented net of tax of $50.

INCOME_TAXES_Tables

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2014
INCOME TAXES
Summary of income tax provision (benefit) attributable to the loss from continuing operations before income taxes	The components of the Company's provision for income taxes are presented below (amounts in thousands):
		Successor			Predecessor
		September 19			January 1
		to			to			Year ended			Year ended
		December 31,			September 18,			December 31,			December 31,
		2014			2014			2013			2012
	Current:
	Federal	$	(10	)	$	(29	)	$	(630	)	$	(109	)
	State and local		59			367			(55	)		171
	Total Current		49			338			(685	)		62
	Deferred:
	Federal		846			2,031			3,424			2,944
	State and local		217			468			728			571
	Total Deferred		1,063			2,499			4,152			3,515
	Provision for income taxes	$	1,112		$	2,837		$	3,467		$	3,577
Schedule of reconciliation of the beginning and ending amount of unrecognized tax benefits
		Successor			Predecessor
		September 19			January 1
		to			to			Year ended			Year ended
		December 31,			September 18,			December 31,			December 31,
		2014			2014			2013			2012
	Balance January 1	$	—		$	—		$	418		$	418
	Increase related to prior period tax positions		—			—			—			—
	Reductions related to prior period tax positions		—			—			(418	)		—
	Balance December 31	$	—		$	—		$	—		$	418
Schedule of reconciliation of the expected statutory federal income tax benefit to the provision for income taxes for continuing operations
		Successor			Predecessor
		September 19			January 1
		to			to			Year ended			Year ended
		December 31,			September 18,			December 31,			December 31
		2014			2014			2013			2012
	Statutory federal income tax federal rate (benefit)		(35.0	)%		(35.0	)%		(35.0	)%		(35.0	)%
	Increase (decrease) in rate resulting from:
	State and local taxes		(5.7	)%		(2.2	)%		(4.0	)%		19.0	%
	Permanent items		4.7	%		29.1	%		2.4	%		12.4	%
	Valuation allowance		48.7	%		24.3	%		102.9	%		197.5	%
	Attribute adjustments and expirations		0.4	%		4.0	%		—			—
	Tax contingencies		—			—			(3.8	)%		—
	Other		0.1	%		1.7	%		(1.3	)%		(2.6	)%
	Effective tax rate		13.2	%		21.9	%		61.2	%		191.3	%
Schedule of significant components of net deferred taxes related to continuing operations	Significant components of our net deferred tax assets and liabilities were as follows (in thousands):
		Successor			Predecessor
		December 31, 2014			December 31, 2013
	Deferred tax assets:
	Loss and credit carryforwards	$	43,903		$	38,274
	Impairment losses		—			4,031
	Deferred expenses and accrued liabilities		4,464			5,291
	Fixed assets		12,409			—
	Debt		23,827			—
	Stock-based compensation		179			1,634
	Other		—			48
			84,782			49,278
	Valuation allowance—federal deferred tax assets including federal net operating loss carryforwards		(72,257	)		(29,588	)
	Valuation allowance—state deferred tax assets including state net operating loss carryforwards		(10,599	)		(3,925	)
	Deferred tax assets		1,926			15,765
	Deferred tax liabilities:
	Identified intangibles		(146,715	)		(12,365	)
	Fixed assets		—			(19,809	)
	Prepaid expenses		(1,721	)		(1,840	)
	Other		(17	)		—
	Deferred tax liabilities		(148,454	)		(34,014	)
	Net deferred tax liabilities	$	(146,528	)	$	(18,249	)

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2014
COMMITMENTS AND CONTINGENCIES
Schedule of future annual minimum payments under all material operating leases	Future annual minimum payments under all material operating leases at December 31, 2014 were as follows:
		Operating Leases
		(in thousands)
	2015	$	1,121
	2016		479
	2017		33
	2018		—
	2019		—

QUARTERLY_DATA_UNAUDITED_Table

QUARTERLY DATA (UNAUDITED) (Tables)	12 Months Ended
	Dec. 31, 2014
QUARTERLY DATA (UNAUDITED)
Schedule of consolidated quarterly financial information	The following table sets forth certain consolidated quarterly financial information for the years ended December 31, 2014 and 2013 (dollars in thousands, except per share amounts).
			Predecessor											Successor
			Quarter			Quarter			July 1 to					September 19 to			Quarter
			Ended			Ended			September 18					September 30			Ended
			March 31			June 30											December 31
	2014:(1)
	Revenues		$	119,646		$	130,152		$	117,009				$	17,087		$	113,000
	Less promotional allowances			(4,818	)		(5,252	)		(4,860	)				(776	)		(5,143	)
	Net revenues			114,828			124,900			112,149					16,311			107,857
	Operating expenses			102,097			107,150			97,939					15,731			100,374
	Operating income (loss)			12,192			17,340			7,355					(38	)		7,038
	Net loss		$	(6,213	)	$	(1,182	)	$	(8,387	)			$	(3,157	)	$	(6,353	)
	Basic net loss per common share:
	Net loss		$	(0.22	)	$	(0.04	)		N/A					N/A			N/A
	Diluted net loss per common share:
	Net loss		$	(0.22	)	$	(0.04	)		N/A					N/A			N/A
	Weighted average shares outstanding—basic			28,500,328			28,723,204			N/A					N/A			N/A
	Weighted average shares outstanding—diluted			28,500,328			28,723,204			N/A					N/A			N/A
			Predecessor
			Quarter Ended			Quarter Ended			Quarter Ended			Quarter Ended
			March 31			June 30			September 30			December 31
	2013:(1)
	Revenues		$	127,794		$	137,047		$	134,447		$	119,781
	Less promotional allowances			(5,067	)		(5,670	)		(5,584	)		(4,957	)
	Net revenues			122,727			131,377			128,863			114,824
	Operating expenses			105,265			111,232			111,298			101,718
	Operating income			17,544			20,156			14,681			11,494
	Net (loss) income		$	(786	)	$	2,386		$	(3,629	)	$	(7,102	)
	Basic net (loss) income per common share:
	Net (loss) income		$	(0.03	)	$	0.08		$	(0.13	)	$	(0.25	)
	Diluted net (loss) income per common share:
	Net (loss) income		$	(0.03	)	$	0.08		$	(0.13	)	$	(0.25	)
	Weighted average shares outstanding—basic			28,137,030			28,179,851			28,379,199			28,386,343
	Weighted average shares outstanding—diluted			28,137,030			28,456,713			28,379,199			28,386,343
	-1	Certain reclassifications have been made to the Predecessor periods presented to conform to the financial presentation of the Successor period. The reclassifications had no impact on Net (loss) income as previously reported.

ORGANIZATION_AND_BASIS_OF_PRES2

ORGANIZATION AND BASIS OF PRESENTATION (Details) (USD $)	9 Months Ended	12 Months Ended
In Thousands, unless otherwise specified	Sep. 18, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2014
Organization and basis of presentation
Assets				$921,726
Predecessor
Organization and basis of presentation
Assets		652,960
Reclassifications
Hotel revenues were reclassified from food, beverage and lodging revenues to their own financial statement line item	3,489	5,367	5,566
Hotel expenses were reclassified from food, beverage and lodging expense to their own financial statement line item	997	1,436	1,509
Utility expenses were reclassified from gaming, pari mutuel, food and beverage, hotel, other, marketing and promotions to general and administrative expenses	1,708	2,538	2,786
Surveillance expenses were reclassified from general and administrative expenses to gaming expenses	1,703	2,369	2,199
Reservation expenses were reclassified from other expenses to hotel expenses	175	246	255
Hotel housekeeping expenses were reclassified from general and administrative expenses to hotel expenses	1,406	2,083	2,221
Eclair Holdings Company
Organization and basis of presentation
Assets		0
Ridgeline Acquisition Corp
Organization and basis of presentation
Assets		0
Eclair Acquisition Company, LLC
Organization and basis of presentation
Assets		$0

SUMMARY_OF_SIGNIFICANT_ACCOUNT3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)	3 Months Ended	12 Months Ended	9 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2014	Sep. 18, 2014	Dec. 31, 2013	Dec. 31, 2012
		item
Deferred financing costs
Number of reportable segments		1
Strategic transaction costs	$1,063,000
Deferred financing costs					200,000
Amortization of deferred financing fees and (premium) discount	-3,114,000
Short-term certificates of deposit	300,000	300,000
Amortization of the debt premium	3,100,000
Predecessor
Deferred financing costs
Strategic transaction costs			7,620,000	4,365,000
Amortization of deferred financing fees and (premium) discount			$2,696,000	$3,759,000	$3,768,000

SUMMARY_OF_SIGNIFICANT_ACCOUNT4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 2) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Capitalized interest	$0	$0	$1,300,000

SUMMARY_OF_SIGNIFICANT_ACCOUNT5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 3) (USD $)	0 Months Ended	3 Months Ended		12 Months Ended	3 Months Ended							9 Months Ended	12 Months Ended
	Sep. 30, 2014	Dec. 31, 2014	Dec. 31, 2014	Dec. 31, 2013	Sep. 18, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Sep. 18, 2014	Dec. 31, 2012
Frequent Players Program
Aggregate outstanding liability for the frequent players program		$700,000	$700,000	$800,000				$800,000
Promotional Allowances and Complimentaries
Promotional allowances	776,000	5,143,000	5,919,000
Operating Expenses			2,953,000
Cost of complimentaries provided gratuitously to customers through self-service beverage stations			300,000
Retail value of complimentaries provided gratuitously to customers through self-service beverage stations			1,000,000
Advertising
Advertising costs			4,426,000
Advertising grants received from the State of West Virginia and the Pennsylvania Horsemen's Benevolent & Protective Association			300,000	700,000
Predecessor
Promotional Allowances and Complimentaries
Promotional allowances				21,278,000	4,860,000	5,252,000	4,818,000	4,957,000	5,584,000	5,670,000	5,067,000	14,930,000	17,108,000
Operating Expenses				10,528,000								7,439,000	8,505,000
Cost of complimentaries provided gratuitously to customers through self-service beverage stations				1,500,000								1,000,000	1,300,000
Retail value of complimentaries provided gratuitously to customers through self-service beverage stations				5,100,000								3,200,000	4,500,000
Advertising
Advertising costs				16,191,000								10,467,000	13,859,000
Advertising grants received from the State of West Virginia and the Pennsylvania Horsemen's Benevolent & Protective Association				700,000								200,000	600,000
Food and beverage
Promotional Allowances and Complimentaries
Promotional allowances			4,695,000
Operating Expenses			2,481,000
Food and beverage | Predecessor
Promotional Allowances and Complimentaries
Promotional allowances				16,881,000								11,775,000	12,886,000
Operating Expenses				8,942,000								6,236,000	7,057,000
Hotel
Promotional Allowances and Complimentaries
Promotional allowances			785,000
Operating Expenses			235,000
Hotel | Predecessor
Promotional Allowances and Complimentaries
Promotional allowances				2,984,000								2,098,000	2,955,000
Operating Expenses				895,000								630,000	887,000
Other
Promotional Allowances and Complimentaries
Promotional allowances			439,000
Operating Expenses			237,000
Other | Predecessor
Promotional Allowances and Complimentaries
Promotional allowances				1,413,000								1,057,000	1,267,000
Operating Expenses				$691,000								$573,000	$561,000

MERGER_AND_PURCHASE_ACCOUNTING2

MERGER AND PURCHASE ACCOUNTING (Details) (USD $)	0 Months Ended	9 Months Ended	12 Months Ended
	Sep. 19, 2014	Sep. 18, 2014	Dec. 31, 2014	Dec. 31, 2013
Estimated fair values of the assets acquired and liabilities assumed
Goodwill			$66,826,000
Adjusted the preliminary purchase price allocations
Estimated fair values of the assets acquired and liabilities assumed
Property and equipment			19,000,000
Goodwill			37,900,000
Intangible assets			36,400,000
Deferred income taxes			14,600,000
Other noncurrent liabilities			2,000,000
Senior Secured Second Lien Notes
Estimated fair values of the assets acquired and liabilities assumed
Interest rate of debt (as a percent)			11.50%
MTR Gaming
MERGER WITH ELDORADO
Common stock, par value (in dollars per share)	$0.00
Amount of cash election funded	30,000,000
ERI Outstanding Share Calculation
Number of MTR shares outstanding at the Acquisition Date	28,386,084
MTR RSUs that vested upon closing of the Mergers (in shares)	499,179
Ownership interest in combined entity (as a percent)	49.80%
Consideration Transferred (dollars in thousands, except shares and stock price)
Number of MTR shares outstanding at the Acquisition Date	28,386,084,000
MTR RSUs that vested upon closing of the Mergers	499,179,000
Total net MTR shares	23,100,140,000
FMV of MTR common stock at Acquisition Date (in dollars per share)	$4.43
MTR Gaming | Senior Secured Second Lien Notes
Estimated fair values of the assets acquired and liabilities assumed
Long-term debt	570,700,000
Interest rate of debt (as a percent)	11.50%
ERI
MERGER WITH ELDORADO
Number of ERI's shares to be received for each outstanding share or vested RSUs of the acquiree's	1
ERI Outstanding Share Calculation
Total ERI shares outstanding - before share repurchase	52,171,465
ERI | MTR Gaming
MERGER WITH ELDORADO
Common stock, par value (in dollars per share)	$0.00
Share price (in dollars per share)	$6.05
Amount of cash election funded	35,000,000
ERI Outstanding Share Calculation
Total ERI shares outstanding at Acquisition Date	46,386,342
Eldorado
MERGER WITH ELDORADO
Amount of cash election funded	5,000,000	5,000,000
ERI Outstanding Share Calculation
Ownership interest in combined entity (as a percent)	50.20%
Eldorado | MTR Gaming
ERI Outstanding Share Calculation
MTR shares acquired at $6.05 per share based on $35.0 million cash election	-5,785,123
Consideration Transferred (dollars in thousands, except shares and stock price)
MTR shares acquired at $6.05 per share based on $35.0 million cash election	-5,785,123,000
Fair Value of MTR shares	102,334,000
Fair Value of MTR stock options	677,000
Total consideration transferred	103,011,000
Estimated fair values of the assets acquired and liabilities assumed
Current and other assets	75,031,000
Property and equipment	289,211,000
Goodwill	66,826,000
Intangible assets	473,000,000
Other noncurrent assets	20,381,000
Total assets	924,449,000
Current liabilities	46,446,000
Long-term debt	624,877,000
Deferred income taxes	143,104,000
Other noncurrent liabilities	7,011,000
Total liabilities	821,438,000
Net assets acquired	103,011,000
Weighted average useful life	1 year 8 months 12 days
Pro Forma Information
Net revenues			476,045,000	497,791,000
Net loss			($6,543,000)	($1,818,000)
Eldorado | MTR Gaming | Trade names
Estimated fair values of the assets acquired and liabilities assumed
Useful life	3 years 6 months
Eldorado | MTR Gaming | Customer loyalty programs
Estimated fair values of the assets acquired and liabilities assumed
Useful life	1 year
Eldorado | MTR Gaming | Members of Eldorado
ERI Outstanding Share Calculation
Shares issued to Eldorado (in shares)	23,286,202
Consideration Transferred (dollars in thousands, except shares and stock price)
Number of shares issued were returned to authorized and unissued	25,290

DISCONTINUED_OPERATIONS_Detail

DISCONTINUED OPERATIONS (Details) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2012	Dec. 31, 2014	Dec. 31, 2013
Discontinued operations
Liabilities of discontinued operations		$0.10	$0.10
Jackson Racing, Inc | Jackson Trotting Association, LLC
Discontinued operations
Percentage of interest held		90.00%
Expense related to the settlement of matter related to former employee of Jackson Racing, Inc.	$0.30

PROPERTY_AND_EQUIPMENT_Details

PROPERTY AND EQUIPMENT (Details) (USD $)	3 Months Ended	1 Months Ended	12 Months Ended	9 Months Ended	12 Months Ended
	Dec. 31, 2014	Jul. 31, 2011	Dec. 31, 2014	Sep. 18, 2014	Dec. 31, 2013	Dec. 31, 2012
Property and equipment
Property and equipment, gross	$293,698,000		$293,698,000
Less accumulated depreciation	-10,507,000		-10,507,000
Property, Plant and Equipment, Net, Total	283,191,000		283,191,000
Depreciation and amortization	12,289,000
Reimbursement of capital expenditures from regulatory authority	799,000
Mountaineer | West Virginia Racing Commission
Property and equipment
Reimbursement of capital expenditures from regulatory authority	200,000
Mountaineer | West Virginia Lottery Commission
Property and equipment
Reimbursement of capital expenditures from regulatory authority	600,000
Amount recoverable for each $2 expended on certain qualifying capital expenditures under modernization fund		1
Amount expended for certain qualifying capital expenditures used as a base comparison for amount recovered		2
Number of additional state government fiscal years for availability of unexpended balance			1 year
Amount eligible for reimbursement under the modernization fund			5,800,000
Mountaineer | West Virginia Lottery Commission | Minimum
Property and equipment
Estimated useful life (years)			3 years
Retention period of slot machine to be included as qualifying capital improvements			5 years
Land
Property and equipment
Property and equipment, gross	10,510,000		10,510,000
Building and improvements
Property and equipment
Property and equipment, gross	210,800,000		210,800,000
Building and improvements | Minimum
Property and equipment
Estimated useful life (years)			10 years
Building and improvements | Maximum
Property and equipment
Estimated useful life (years)			40 years
Equipment
Property and equipment
Property and equipment, gross	43,875,000		43,875,000
Equipment | Minimum
Property and equipment
Estimated useful life (years)			5 years
Equipment | Maximum
Property and equipment
Estimated useful life (years)			7 years
Furniture and fixtures
Property and equipment
Property and equipment, gross	27,241,000		27,241,000
Furniture and fixtures | Minimum
Property and equipment
Estimated useful life (years)			3 years
Furniture and fixtures | Maximum
Property and equipment
Estimated useful life (years)			15 years
Construction in progress
Property and equipment
Property and equipment, gross	1,272,000		1,272,000
Predecessor
Property and equipment
Property and equipment, gross					642,394,000
Less accumulated depreciation					-271,030,000
Property, Plant and Equipment, Net, Total					371,364,000
Depreciation and amortization				22,231,000	30,458,000	27,511,000
Reimbursement of capital expenditures from regulatory authority				628,000	2,882,000	1,076,000
Predecessor | Mountaineer | West Virginia Racing Commission
Property and equipment
Reimbursement of capital expenditures from regulatory authority					1,100,000	200,000
Predecessor | Mountaineer | West Virginia Lottery Commission
Property and equipment
Reimbursement of capital expenditures from regulatory authority				600,000
Amount received as reimbursement under the modernization fund					1,800,000	800,000
Predecessor | Land
Property and equipment
Property and equipment, gross					68,004,000
Predecessor | Building and improvements
Property and equipment
Property and equipment, gross					336,724,000
Predecessor | Equipment
Property and equipment
Property and equipment, gross					213,627,000
Predecessor | Furniture and fixtures
Property and equipment
Property and equipment, gross					23,280,000
Predecessor | Construction in progress
Property and equipment
Property and equipment, gross					$759,000

GOODWILL_AND_OTHER_INTANGIBLE_2

GOODWILL AND OTHER INTANGIBLE ASSETS (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Goodwill
Gross Carrying Value	$66,826
Net Carrying Value	66,826
Total goodwill and other intangible assets
Gross Carrying Value	539,826
Accumulated Amortization	-1,661
Net Carrying Value	538,165
Gaming licenses
Total goodwill and other intangible assets
Gross carrying value	461,500
Net Carrying Value	461,500
Gaming licenses | Scioto Downs, Inc.
Total goodwill and other intangible assets
Net Carrying Value	461,500	136,100
Trade names
Total goodwill and other intangible assets
Gross carrying value	6,700
Accumulated Amortization	-547
Net Carrying Value	6,153
Weighted Average Amortization Period	3 years 2 months 12 days
Customer loyalty programs
Total goodwill and other intangible assets
Gross carrying value	4,800
Accumulated Amortization	-1,114
Net Carrying Value	3,686
Weighted Average Amortization Period	8 months 12 days
Predecessor
Goodwill
Gross Carrying Value		494
Accumulated Amortization		494
Total goodwill and other intangible assets
Gross Carrying Value		136,574
Accumulated Amortization		-494
Net Carrying Value		136,080
Predecessor | Gaming licenses
Total goodwill and other intangible assets
Gross carrying value		136,080
Net Carrying Value		$136,080

GOODWILL_AND_OTHER_INTANGIBLE_3

GOODWILL AND OTHER INTANGIBLE ASSETS (Details 2) (USD $)	3 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
GOODWILL AND OTHER INTANGIBLE ASSETS
Goodwill	$66,826,000	$66,826,000
Amortization expense	1,700,000
Impairment of Indefinite-lived intangible assets		0	0	0
Future amortization expense
2015	5,600,000	5,600,000
2016	1,900,000	1,900,000
2017	1,900,000	1,900,000
2018	$400,000	$400,000

OTHER_ACCRUED_LIABILITIES_Deta

OTHER ACCRUED LIABILITIES (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Accrued purses and track related liabilities	$4,303
Accrued real estate and property taxes	2,578
Slot and table jackpot liabilities	3,866
Outstanding ticket liabilities	776
Accrued legal settlements and insurance retention	528
Accrued professional fees	771
Frequent player point liabilities	746
Accrued severance	786
Other	2,967
Other current liabilities	17,321
Predecessor
Accrued purses and track related liabilities		5,456
Accrued real estate and property taxes		2,552
Slot and table jackpot liabilities		2,310
Outstanding ticket liabilities		726
Accrued legal settlements and insurance retention		1,413
Accrued professional fees		732
Frequent player point liabilities		772
Accrued severance		33
Other		3,165
Other current liabilities		$17,159

LONGTERM_DEBT_Details

LONG-TERM DEBT (Details) (USD $)	3 Months Ended	33 Months Ended	12 Months Ended	1 Months Ended
	Dec. 31, 2014	Sep. 18, 2014	Dec. 31, 2014	Oct. 31, 2014	Aug. 01, 2011	Dec. 05, 2014	Dec. 31, 2013
Long-term debt
Long-term debt	$610,827,000		610,827,000
Loss on debt extinguishment	90,000	100,000
2015
Long-term debt
Redemption price of debt instrument as a percentage of principal amount			106.00%
2016
Long-term debt
Redemption price of debt instrument as a percentage of principal amount			103.00%
2017 and thereafter
Long-term debt
Redemption price of debt instrument as a percentage of principal amount			100.00%
Minimum
Long-term debt
Consolidated debt ratio, requirement to purchase a portion of the outstanding notes			1
Maximum
Long-term debt
Consolidated debt ratio, requirement to purchase a portion of the outstanding notes			4
Senior Secured Second Lien Notes
Long-term debt
Long-term debt, gross	560,664,000		560,664,000
Unamortized premium (discount)	50,163,000		50,163,000
Debt issued					565,000,000
Interest rate (as a percent)	11.50%		11.50%
Issue price as percentage of principal amount					97.00%
Redemption price of debt instrument as a percentage of principal amount			100.00%
Principal amount of debt repurchased				10,000,000
Repurchase price (in dollars per share)				$110.25
Credit Facility
Long-term debt
Maximum borrowing capacity					20,000,000
Amount outstanding						0
Predecessor
Long-term debt
Long-term debt							558,834,000
Predecessor | Senior Secured Second Lien Notes
Long-term debt
Long-term debt, gross							570,664,000
Unamortized premium (discount)							($11,830,000)
Interest rate (as a percent)							11.50%

FAIR_VALUE_MEASUREMENTS_Detail

FAIR VALUE MEASUREMENTS (Details) (USD $)	3 Months Ended	12 Months Ended	9 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2014	Sep. 18, 2014	Dec. 31, 2013
Change in acquisition-related contingent consideration liabilities
Amortization of present value discount	($16,000)
Fair value adjustment for change in consideration expected to be paid	22,000
Carrying value | Senior Secured Second Lien Notes
Change in acquisition-related contingent consideration liabilities
Notes	610,800,000	610,800,000		558,800,000
Level 2 | Fair value | Senior Secured Second Lien Notes
Change in acquisition-related contingent consideration liabilities
Notes	606,900,000	606,900,000		634,800,000
Recurring | Fair value
Assets
Cash equivalents	5,680,000	5,680,000		33,524,000
Total assets	5,680,000	5,680,000		33,524,000
Liabilities
Acquisition-related contingent considerations	524,000	524,000
Total liabilities	524,000	524,000		586,000
Change in acquisition-related contingent consideration liabilities
Balance at the beginning of the period		586,000	586,000
Amortization of present value discount	38,000	75,000
Fair value adjustment for change in consideration expected to be paid		-59,000
Settlements		-78,000
Balance at the end of the period	524,000	524,000
Additional disclosure
Business Acquisition, Contingent Consideration, Fair Value Disclosure	524,000	524,000
Recurring | Level 1
Assets
Cash equivalents	5,680,000	5,680,000		33,524,000
Total assets	5,680,000	5,680,000		33,524,000
Recurring | Level 3
Liabilities
Acquisition-related contingent considerations	524,000	524,000		586,000
Total liabilities	524,000	524,000		586,000
Change in acquisition-related contingent consideration liabilities
Balance at the end of the period	524,000	524,000		586,000
Additional disclosure
Business Acquisition, Contingent Consideration, Fair Value Disclosure	524,000	524,000		586,000
Predecessor
Change in acquisition-related contingent consideration liabilities
Amortization of present value discount			-37,000	-83,000
Fair value adjustment for change in consideration expected to be paid			37,000
Predecessor | Recurring | Fair value
Change in acquisition-related contingent consideration liabilities
Amortization of present value discount			$37,000

RETIREMENT_PLANS_Details

RETIREMENT PLANS (Details) (USD $)	3 Months Ended	12 Months Ended			9 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2014	Sep. 18, 2014
Presque Isle Downs, Inc.
Retirement plans
Matching contribution	$100,000	$100,000	$100,000
Mountaineer
Retirement plans
Matching contribution	400,000
Percentage of the race track and simulcast wagering handles on which the contribution to the plan is based				0.25%
Percentage of net win from gaming operations on which the contribution to the plan is based				1.00%
Excess Net Terminal Income threshold for contribution to the plan				160,000,000
Predecessor | Presque Isle Downs, Inc.
Retirement plans
Matching contribution					38,000
Predecessor | Mountaineer
Retirement plans
Matching contribution		$1,800,000	$1,900,000		$1,200,000

RETIREMENT_PLANS_Details_2

RETIREMENT PLANS (Details 2) (Scioto Downs, Inc., USD $)	3 Months Ended	9 Months Ended	12 Months Ended
	Dec. 31, 2014	Sep. 18, 2014	Dec. 31, 2013	Dec. 31, 2012
Noncontributory defined-benefit plan
Pension income	($39,000)
Fair value of the plan assets	1,200,000		1,100,000
Fair value of the benefit obligations	900,000		1,000,000
Under-funded status	300,000		-100,000
Predecessor
Noncontributory defined-benefit plan
Pension income		$4,000	$37,000	$28,000

EQUITY_AWARDS_AND_OTHER_INCENT2

EQUITY AWARDS AND OTHER INCENTIVE COMPENSATION (Details) (USD $)	12 Months Ended			9 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Sep. 18, 2014	Dec. 31, 2011
Stock Options
Stock option activity
Vesting period	3 years
Additional disclosures
Weighted-average grant date fair value of stock options granted (in dollars per share)		$2.64	$1.65
Cash received from the exercise of stock options	$800,000	$600,000
Weighted-average assumptions
Expected stock price volatility (as a percent)		77.40%	74.30%
Risk-free interest rates (as a percent)		1.36%	1.32%
Expected term of options		6 years	6 years
Stock Options | Minimum
Weighted Average Exercise Price
Outstanding at the beginning of the period (in dollars per share)			$2.04
Granted (in dollars per share)			$2.44
Forfeited (in dollars per share)			$8
Outstanding at the end of the period (in dollars per share)		$2.32	$2.04
Performance Awards | Minimum
Stock option activity
Vesting period	1 year
Performance period	1 year
Performance Awards | Maximum
Stock option activity
Vesting period	2 years
Performance period	2 years
Predecessor
Stock option activity
Stock-based compensation expense		950,000	1,059,000	1,310,000
Predecessor | Stock Options
Options
Outstanding at the beginning of the period (in shares)	852,000	1,143,900	800,800	852,000
Granted (in shares)		216,800	392,100
Exercised (in shares)		-259,449		-308,134
Expired (in shares)		-86,000	-25,000
Forfeited (in shares)		-163,251	-24,000	-69,033
Converted at Merger				-474,833
Outstanding at the end of the period (in shares)		852,000	1,143,900		800,800
Weighted Average Exercise Price
Outstanding at the beginning of the period (in dollars per share)	$5.14	$4.59	$6.22	$5.14
Granted (in dollars per share)		$3.94	$2.53
Exercised (in dollars per share)		$2.17		$2.51
Expired (in dollars per share)		$8	$15
Forfeited (in dollars per share)		$2.92	$14.24	$3.25
Converted at merger (in dollars per share)				$7.13
Outstanding at the end of the period (in dollars per share)		$5.14	$4.59		$6.22
Weighted-Average Remaining Contractual Life
Outstanding		6 years 9 months 22 days	7 years 1 month 6 days		6 years 9 months 22 days
Predecessor | Stock Options | Minimum
Weighted Average Exercise Price
Outstanding at the beginning of the period (in dollars per share)	$2.32	$2.04	$2.04	$2.32
Granted (in dollars per share)			$2.44
Exercised (in dollars per share)		$2.04		$2.32
Forfeited (in dollars per share)		$2.32	$8	$2.44
Converted at merger (in dollars per share)				$2.44
Outstanding at the end of the period (in dollars per share)		$2.32	$2.04
Predecessor | Stock Options | Maximum
Weighted Average Exercise Price
Outstanding at the beginning of the period (in dollars per share)	$16.27	$16.27	$16.27	$16.27
Granted (in dollars per share)		$3.94	$4.02
Exercised (in dollars per share)		$2.44		$3.94
Expired (in dollars per share)		$8	$15
Forfeited (in dollars per share)		$3.94	$16.27	$3.94
Converted at merger (in dollars per share)				$16.27
Outstanding at the end of the period (in dollars per share)		$16.27	$16.27
Predecessor | Performance Awards
Stock option activity
Performance award compensation expense		495,000	670,000	760,000
Predecessor | RSUs
RSUs
Unvested outstanding at the beginning of the period (in shares)	223,100	300,036	227,769	223,100
Granted (in shares)		163,768	192,790	85,100
Vested (in shares)		-149,704	-120,523	-271,600
Forfeited (in shares)		-91,000		-36,600
Unvested outstanding at the end of the period (in shares)		223,100	300,036		227,769
Weighted-Average Grant Date Fair Value
Unvested outstanding at the beginning of the period (in dollars per share)	$2.85	$2.35	$2.11	$2.85
Granted (in dollars per share)		$3.94	$3.39	$5.26
Vested (in dollars per share)		$3.12	$3.58	$3.58
Forfeited (in dollars per share)		$2.70		$3.06
Unvested outstanding at the end of the period (in dollars per share)		$2.85	$2.35		$2.11
Additional Disclosures
Weighted-Average Remaining Contractual Life		1 year 7 months 24 days	1 year 7 months 24 days		1 year 10 months 6 days
Aggregate Fair Value		$1,200,000	$1,300,000		$400,000

ACCUMULATED_OTHER_COMPREHENSIV2

ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME (Details) (USD $)	3 Months Ended	9 Months Ended	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Sep. 18, 2014	Dec. 31, 2013	Dec. 31, 2012
Change in accumulated other comprehensive loss
Balance at the end of the period	$87
Net tax benefit	1,112
Defined benefit pension plans
Change in accumulated other comprehensive loss
Other comprehensive gain (loss) before reclassifications	87
Other comprehensive income	87
Balance at the end of the period	87
Defined benefit pension plans | Reclassified from accumulated other comprehensive loss
Change in accumulated other comprehensive loss
Net tax benefit	50
Predecessor
Change in accumulated other comprehensive loss
Balance at the beginning of the period		-127
Balance at the end of the period			-127
Net tax benefit		2,837	3,467	3,577
Predecessor | Defined benefit pension plans
Change in accumulated other comprehensive loss
Balance at the beginning of the period		-127
Amounts reclassified from accumulated other comprehensive income		21
Other comprehensive income		21
Balance at the end of the period		-106
Predecessor | Defined benefit pension plans | Reclassified from accumulated other comprehensive loss
Change in accumulated other comprehensive loss
Net tax benefit		$0

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)	3 Months Ended	9 Months Ended	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Sep. 18, 2014	Dec. 31, 2013	Dec. 31, 2012
Current:
Federal	($10)
State and local	59
Total Current	49
Deferred:
Federal	846
State and local	217
Total Deferred	1,063
Provision for income taxes	1,112
Predecessor
Current:
Federal		-29	-630	-109
State and local		367	-55	171
Total Current		338	-685	62
Deferred:
Federal		2,031	3,424	2,944
State and local		468	728	571
Total Deferred		2,499	4,152	3,515
Provision for income taxes		$2,837	$3,467	$3,577

INCOME_TAXES_Details_2

INCOME TAXES (Details 2) (USD $)	3 Months Ended	12 Months Ended		9 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2014	Dec. 31, 2013	Sep. 18, 2014	Dec. 31, 2012	Dec. 31, 2011
Reconciliation of the beginning and ending amount of unrecognized tax benefits
Interest and penalties related to unrecognized tax benefits recognized	$0
A reconciliation of the expected statutory federal income tax benefit to the provision (benefit) for income taxes for continuing operations
Statutory federal income tax federal rate (benefit)	-35.00%
Increase (decrease) in rate resulting from:
State and local taxes (as a percent)	-5.70%
Permanent items (as a percent)	4.70%
Valuation allowance (as a percent)	48.70%
Attribute adjustments and expirations (as a percent)	0.40%
Other (as a percent)	0.10%
Effective tax rate (as a percent)	13.20%
Nondeductible expenses related to the lobbying efforts for gaming in Ohio	1,100,000
Deferred tax assets:
Loss and credit carryforwards	43,903,000	43,903,000
Deferred expenses and accrued liabilities	4,464,000	4,464,000
Fixed assets	12,409,000	12,409,000
Debt	23,827,000	23,827,000
Stock-based compensation	179,000	179,000
Deferred tax assets. gross	84,782,000	84,782,000
Deferred tax assets	1,926,000	1,926,000
Deferred tax liabilities:
Identified intangibles	-146,715,000	-146,715,000
Prepaid expenses	-1,721,000	-1,721,000
Other	-17,000	-17,000
Deferred tax liabilities	-148,454,000	-148,454,000
Net deferred tax liabilities	-146,528,000	-146,528,000
Additional disclosure
Deferred tax liability fair value adjustments related to the Mergers for gaming licenses and goodwill						135,900,000
Deferred tax liability fair value adjustments related to the Mergers for land improvements						2,200,000
Deferred tax expense	1,100,000	1,100,000
Increase in valuation allowance for deferred tax assets related to federal and state net operating loss carryforwards and impairment losses		49,300,000	6,100,000
Federal deferred tax assets including federal net operating loss carryforwards
Deferred tax assets:
Valuation allowance	-72,257,000	-72,257,000
State deferred tax assets including state net operating loss carryforwards
Deferred tax assets:
Valuation allowance	-10,599,000	-10,599,000
Predecessor
Reconciliation of the beginning and ending amount of unrecognized tax benefits
Beginning Balance			418,000		418,000
Reductions related to prior period tax positions			-418,000
Ending Balance					418,000
Interest and penalties related to unrecognized tax benefits recognized			0	0	14,000
A reconciliation of the expected statutory federal income tax benefit to the provision (benefit) for income taxes for continuing operations
Statutory federal income tax federal rate (benefit)			-35.00%	-35.00%	-35.00%
Increase (decrease) in rate resulting from:
State and local taxes (as a percent)			-4.00%	-2.20%	19.00%
Permanent items (as a percent)			2.40%	29.10%	12.40%
Valuation allowance (as a percent)			102.90%	24.30%	197.50%
Attribute adjustments and expirations (as a percent)				4.00%
Tax contingencies (as a percent)			-3.80%
Other (as a percent)			-1.30%	1.70%	-2.60%
Effective tax rate (as a percent)			61.20%	21.90%	191.30%
Nondeductible expenses related to the lobbying efforts for gaming in Ohio			300,000	9,600,000	400,000
Deferred tax assets:
Loss and credit carryforwards			38,274,000
Impairment losses			4,031,000
Deferred expenses and accrued liabilities			5,291,000
Stock-based compensation			1,634,000
Other			48,000
Deferred tax assets. gross			49,278,000
Deferred tax assets			15,765,000
Deferred tax liabilities:
Identified intangibles			-12,365,000
Fixed assets			-19,809,000
Prepaid expenses			-1,840,000
Deferred tax liabilities			-34,014,000
Net deferred tax liabilities			-18,249,000
Additional disclosure
Deferred tax expense			3,400,000	2,400,000	2,800,000
Predecessor | Federal deferred tax assets including federal net operating loss carryforwards
Deferred tax assets:
Valuation allowance			-29,588,000
Predecessor | State deferred tax assets including state net operating loss carryforwards
Deferred tax assets:
Valuation allowance			($3,925,000)

INCOME_TAXES_Details_3

INCOME TAXES (Details 3) (State, USD $)	Dec. 31, 2014
In Millions, unless otherwise specified
State
Net operating loss carryforwards
Net operating loss carryforwards	$28.80

INCOME_TAXES_Details_4

INCOME TAXES (Details 4) (USD $)	Dec. 31, 2013
In Millions, unless otherwise specified
Capital loss carryforwards
Capital loss carryforwards	$0.60
Capital loss carryforwards
Capital loss carryforwards
Capital loss carryforwards	$0.20

INCOME_TAXES_Details_5

INCOME TAXES (Details 5) (USD $)	Dec. 31, 2013
In Millions, unless otherwise specified
Tax credit carryforwards
Tax credit carryforwards	$0.60
Alternative minimum tax credit carryforwards
Tax credit carryforwards
Tax credit carryforwards	118.4
Other federal credit carryforwards
Tax credit carryforwards
Tax credit carryforwards	$0.50

COMMITMENTS_AND_CONTINGENCIES_1

COMMITMENTS AND CONTINGENCIES (Details) (USD $)	3 Months Ended	12 Months Ended	1 Months Ended	0 Months Ended		1 Months Ended	9 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2014	Oct. 31, 2004	Apr. 05, 2011	Feb. 28, 2007	Oct. 31, 2005	Sep. 18, 2014	Dec. 31, 2013	Dec. 31, 2012
			acre			acre
Operating and Land Leases
Total rental expense	$800,000
Future annual minimum payments under all material operating leases
2015	1,121,000	1,121,000
2016	479,000	479,000
2017	33,000	33,000
Gaming operating expenses	100,000	200,000
Mountaineer
Commitment and contingencies
Amount of surety bonds required to be maintained		1,100,000
Presque Isle Downs, Inc.
Commitment and contingencies
Amount of surety bonds required to be maintained		1,000,000
Future annual minimum payments under all material operating leases
Area of real property acquired (in acres)			229
Amount of Environmental Risk Insurance Policy purchased		10,000,000
Period of automatic renewal of agreement		2 years
Presque Isle Downs, Inc. | DCE
Future annual minimum payments under all material operating leases
Replacement cost of equipment components of the surveillance system					1,900,000
Write-off related to net book value of the equipment that was replaced					1,500,000
Default judgment amount				2,700,000
Litigation settlement amount		700,000
Presque Isle Downs, Inc. | GEIDC
Future annual minimum payments under all material operating leases
Area of real property sold (in acres)						205
Presque Isle Downs, Inc. | The borrowers
Future annual minimum payments under all material operating leases
Borrowings to fund initial development of gaming	99,900,000	99,900,000
Estimated total obligation for assessments	5,000,000	5,000,000
Decrease in total estimated liability	100,000
Presque Isle Downs, Inc. | The borrowers | Initial funding by Pennsylvania General Fund
Future annual minimum payments under all material operating leases
Borrowings to fund initial development of gaming	36,100,000	36,100,000
Estimated total proportionate share of assessment upon gaming facilities	2,200,000	2,200,000
Number of licensees operational after which repayment of borrowing from General Fund would commence		14
Presque Isle Downs, Inc. | The borrowers | Additional funding by Pennsylvania Property Tax Reserve Fund
Future annual minimum payments under all material operating leases
Borrowings to fund initial development of gaming	63,800,000	63,800,000
Estimated total proportionate share of assessment upon gaming facilities	4,200,000	4,200,000
Period for quarterly payments of proportionate share of funding for assessments		10 years
Scioto Downs, Inc.
Commitment and contingencies
Amount of surety bonds required to be maintained		1,000,000
Predecessor
Operating and Land Leases
Total rental expense							1,900,000	2,500,000	4,900,000
Future annual minimum payments under all material operating leases
Gaming operating expenses							100,000
Predecessor | Presque Isle Downs, Inc. | The borrowers
Future annual minimum payments under all material operating leases
Estimated total obligation for assessments								5,200,000
Obligations paid							$300,000

RELATED_PARTY_Details

RELATED PARTY (Details) (Eldorado, USD $)	1 Months Ended	3 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2014	Dec. 31, 2014
Eldorado
Corporate general and administrative costs	$1,500,000
Purchases amount charged			29,000
Payroll and other costs		$78,000

SEGMENT_INFORMATION_Details

SEGMENT INFORMATION (Details)	12 Months Ended
	Dec. 31, 2014
	segment
SEGMENT INFORMATION
Number of reportable segment in which Mountaineer, Presque Isle Downs and Scioto Downs is aggregated	1

QUARTERLY_DATA_UNAUDITED_Detai

QUARTERLY DATA (UNAUDITED) (Details) (USD $)	0 Months Ended	3 Months Ended									9 Months Ended	12 Months Ended
In Thousands, except Share data, unless otherwise specified	Sep. 30, 2014	Dec. 31, 2014	Dec. 31, 2014	Sep. 18, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Sep. 18, 2014	Dec. 31, 2013	Dec. 31, 2012
Revenues	$17,087	$113,000	$130,087
Less promotional allowances	-776	-5,143	-5,919
Net operating revenues	16,311	107,857	124,168
Operating expenses	15,731	100,374	116,105
Operating income	-38	7,038	7,000
Net (loss) income	-3,157	-6,353	-9,510
Predecessor
Revenues				117,009	130,152	119,646	119,781	134,447	137,047	127,794	366,807	519,069	504,097
Less promotional allowances				-4,860	-5,252	-4,818	-4,957	-5,584	-5,670	-5,067	-14,930	-21,278	-17,108
Net operating revenues				112,149	124,900	114,828	114,824	128,863	131,377	122,727	351,877	497,791	486,989
Operating expenses				97,939	107,150	102,097	101,718	111,298	111,232	105,265	307,186	429,513	418,381
Operating income				7,355	17,340	12,192	11,494	14,681	20,156	17,544	36,887	63,875	65,955
Net (loss) income				($8,387)	($1,182)	($6,213)	($7,102)	($3,629)	$2,386	($786)	($15,782)	($9,131)	($5,724)
Basic net (loss) income per common share:
Basic (in dollars per share)					($0.04)	($0.22)	($0.25)	($0.13)	$0.08	($0.03)
Diluted net (loss) income per common share:
Diluted (in dollars per share)					($0.04)	($0.22)	($0.25)	($0.13)	$0.08	($0.03)
Weighted average shares outstanding-basic					28,723,204	28,500,328	28,386,343	28,379,199	28,179,851	28,137,030
Weighted average shares outstanding-diluted					28,723,204	28,500,328	28,386,343	28,379,199	28,456,713	28,137,030

SCHEDULE_IIVALUATION_AND_QUALI1

SCHEDULE II-VALUATION AND QUALIFYING ACCOUNTS (Details) (Allowance for doubtful accounts receivable, USD $)	3 Months Ended	9 Months Ended	12 Months Ended
	Dec. 31, 2014	Sep. 18, 2014	Dec. 31, 2013	Dec. 31, 2012
Changes in valuation and qualifying accounts
Balance at beginning of period	$193,000
Amounts charged to costs and expenses	-22,000
Uncollectible accounts written off, net of recoveries	4,000
Balance at end of period	175,000
Predecessor
Changes in valuation and qualifying accounts
Balance at beginning of period		151,000	350,000	383,000
Amounts charged to costs and expenses		67,000	71,000	118,000
Uncollectible accounts written off, net of recoveries		-25,000	-270,000	-151,000
Balance at end of period		$193,000	$151,000	$350,000

Uncategorized_Items

Uncategorized Items
[us-gaap_CommonStockSharesIssued]	1,000
[us-gaap_StockholdersEquity]		103,011,000