Boyd Gaming (BYD) 10-Q 6 Nov 15 2015 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2015	Nov. 02, 2015
Entity Information [Line Items]
Entity Registrant Name	BOYD GAMING CORP
Entity Central Index Key	906,553
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Document Type	10-Q
Document Period End Date	Sep. 30, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q3
Amendment Flag	false
Entity Common Stock, Shares Outstanding		111,048,812

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Current assets
Cash and cash equivalents	$ 125,045	$ 145,341
Restricted cash	24,734	18,107
Accounts receivable, net	25,176	27,235
Inventories	15,106	15,161
Prepaid expenses and other current assets	38,107	32,944
Income taxes receivable	0	1,243
Deferred income taxes and current tax assets	0	1,919
Total current assets	228,168	241,950
Property and equipment, net	2,225,643	2,286,108
Investment in unconsolidated subsidiary	251,133	222,717
Debt financing costs, net	54,946	56,540
Other assets, net	49,724	52,050
Intangible assets, net	914,228	934,249
Goodwill, net	685,310	685,310
Total assets	4,409,152	4,478,924
Current liabilities
Current maturities of long-term debt	27,688	29,753
Accounts payable	59,837	85,089
Accrued liabilities	262,923	239,266
Deferred income taxes and other current tax payable	3,098	3,087
Total current liabilities	353,546	357,195
Long-term debt, net of current maturities	3,302,687	3,431,638
Deferred income taxes	159,421	142,263
Other long-term tax liabilities	3,071	28,651
Other liabilities	84,256	81,090
Stockholders' equity
Preferred stock, $0.01 par value, 5,000,000 shares authorized	0	0
Common stock, $0.01 par value, 200,000,000 shares authorized; 111,022,430 and 109,277,060 shares outstanding	1,110	1,093
Additional paid-in capital	936,197	922,112
Accumulated deficit	(431,012)	(485,115)
Accumulated other comprehensive income (loss)	(174)	(53)
Total Boyd Gaming Corporation stockholders' equity	506,121	438,037
Noncontrolling interest	50	50
Total stockholders' equity	506,171	438,087
Total liabilities and stockholders' equity	$ 4,409,152	$ 4,478,924

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2015	Dec. 31, 2014
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	111,022,430	109,277,060
Common stock, shares outstanding	111,022,430	109,277,060
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	5,000,000	5,000,000

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Revenues
Gaming	$ 457,397	$ 631,668	$ 1,390,734	$ 1,859,339
Food and beverage	76,713	115,072	230,918	332,068
Room	41,649	75,330	123,334	210,072
Other	32,379	44,441	92,706	124,574
Gross revenues	608,138	866,511	1,837,692	2,526,053
Less promotional allowances	61,825	127,668	180,934	356,327
Net revenues	546,313	738,843	1,656,758	2,169,726
Operating costs and expenses
Gaming	225,653	294,118	677,036	867,506
Food and beverage	41,900	61,511	126,380	179,976
Room	10,765	14,679	31,494	42,330
Other	21,548	33,554	60,938	91,708
Selling, general and administrative	79,954	113,436	242,656	349,494
Maintenance and utilities	29,030	45,050	80,965	131,337
Depreciation and amortization	51,345	66,168	155,251	198,245
Corporate expense	15,009	15,064	52,013	52,605
Preopening expenses	1,434	1,262	2,769	3,836
Impairments of assets	0	18,279	1,065	20,205
Asset transactions costs	80	3,064	1,449	5,078
Other operating items, net	172	(1,116)	342	(1,863)
Total operating costs and expenses	476,890	665,069	1,432,358	1,940,457
Boyd's share of Borgata's operating income	31,107	0	57,870	0
Operating income	100,530	73,774	282,270	229,269
Other expense (income)
Interest income	(460)	(466)	(1,396)	(1,412)
Interest expense, net of amounts capitalized	56,558	75,420	170,624	226,219
Loss on early extinguishments of debt	863	71	32,333	1,129
Other, net	1,753	116	3,641	498
Boyd's share of Borgata's non-operating items, net	12,681	0	29,454	0
Total other expense, net	71,395	75,141	234,656	226,434
Income (loss) before income taxes	29,135	(1,367)	47,614	2,835
Income taxes benefit (provision)	(3,710)	(1,961)	6,489	(12,050)
Net income (loss)	25,425	(3,328)	54,103	(9,215)
Net income attributable to noncontrolling interest	0	(11,777)	0	(11,403)
Net income (loss) attributable to Boyd Gaming Corporation	$ 25,425	$ (15,105)	$ 54,103	$ (20,618)
Basic net income (loss) per common share	$ 0.23	$ (0.14)	$ 0.48	$ (0.19)
Weighted average basic shares outstanding	112,608	109,923	112,100	109,854
Diluted net income (loss) per common share	$ 0.22	$ (0.14)	$ 0.48	$ (0.19)
Weighted average diluted shares outstanding	113,375	109,923	112,930	109,854

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Net income (loss)	$ 25,425	$ (3,328)	$ 54,103	$ (9,215)
Other comprehensive income (loss), net of tax:
Fair value of adjustments to available-for-sale securities, net of tax	642	681	(121)	1,291
Comprehensive income (loss)	26,067	(2,647)	53,982	(7,924)
Less: net income attributable to noncontrolling interest	0	11,777	0	11,403
Comprehensive income (loss) attributable to Boyd Gaming Corporation	$ 26,067	$ (14,424)	$ 53,982	$ (19,327)

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Comprehensive Income (Loss) (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Statement of Comprehensive Income [Abstract]
Fair value of adjustments to available-for-sale securities, tax	$ 0	$ 0	$ 0	$ 0

Condensed Consolidated Stateme7

Condensed Consolidated Statement of Changes in Stockholders' Equity - USD ($) $ in Thousands	Total	Common Stock	Additional Paid-in Capital	Accumulated Deficit	Accumulated Other Comprehensive Income (Loss), Net	Noncontrolling Interest	Other
Balances at Dec. 31, 2013	$ 650,437	$ 1,082	$ 902,496	$ (432,074)	$ (1,517)	$ 180,450
Balance, shares at Dec. 31, 2013		108,155,002
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	(9,215)	$ 0	0	(20,618)	0	11,403
Comprehensive income attributable to Boyd	1,291	0	0	0	1,291	0
Stock options exercised	984	$ 2	982	0	0	0
Release of restricted stock units, net of tax		138,541
Release of performance stock units, net of tax	(326)	$ 0	(326)	0	0	0
Share-based compensation costs		131,229
Share-based compensation costs	11,239	$ 0	11,239	0	0	0
Capital Investment Attributable to Noncontrolling Interest	30	0	0	0	0	30	$ 30
Balances at Sep. 30, 2014	462,607	$ 1,084	914,391	(452,692)	(226)	50
Balance, shares at Sep. 30, 2014		108,424,772
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Noncontrolling Interest, Decrease from Deconsolidation	(191,833)						$ 0
Balances at Dec. 31, 2014	$ 438,087	$ 1,093	922,112	(485,115)	(53)	50
Balance, shares at Dec. 31, 2014	109,277,060	109,277,060
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	$ 54,103	$ 0	0	54,103	0	0
Comprehensive income attributable to Boyd	(121)	0	0	0	(121)	0
Stock options exercised	8,606	$ 11	8,595	0	0	0
Release of restricted stock units, net of tax		118,319
Release of performance stock units, net of tax	(285)	$ 1	(286)	0	0	0
Share-based compensation costs		1,145,302
Performance Stock, Shares Issued Net of Shares for Tax Withholdings		481,749
Stock Issued During Period, Value, Performance Stock Award, Net of Forfeitures	(2,446)	$ 5	(2,451)	0	0	0
Share-based compensation costs	8,227	0	8,227	0	0	0
Balances at Sep. 30, 2015	$ 506,171	$ 1,110	$ 936,197	$ (431,012)	$ (174)	$ 50
Balance, shares at Sep. 30, 2015	111,022,430	111,022,430

Condensed Consolidated Stateme8

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Cash Flows from Operating Activities
Net income (loss)	$ 54,103	$ (9,215)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization	155,251	198,245
Amortization of debt financing costs	13,091	14,498
Amortization of discounts on debt	3,485	5,860
Loss on early extinguishments of debt	32,333	1,129
Share-based compensation expense	8,227	11,239
Deferred income taxes	16,636	11,690
Operating and non-operating income from Borgata	(28,416)	0
Impairments of assets	1,065	20,205
Other operating activities	(341)	2,370
Changes in operating assets and liabilities:
Restricted cash	(6,626)	(10,299)
Accounts receivable, net	2,220	788
Inventories	55	(655)
Prepaid expenses and other current assets	(5,131)	(18,041)
Current other tax asset	1,802	3,575
Income taxes receivable	1,243	396
Other assets, net	2,149	(650)
Accounts payable and accrued liabilities	11,997	7,651
Other long-term tax liabilities	(25,580)	(3,843)
Other liabilities	3,886	(2,442)
Net cash provided by operating activities	241,449	232,501
Cash Flows from Investing Activities
Capital expenditures	(86,997)	(94,617)
Cash Divested from Deconsolidation	0	(26,891)
Other investing activities	3,777	3,187
Net cash used in investing activities	(83,220)	(118,321)
Cash Flows from Financing Activities
Borrowings under Boyd Gaming bank credit facility	627,000	605,000
Payments under Boyd Gaming bank credit facility	(949,700)	(698,400)
Borrowings under Peninsula bank credit facility	262,100	242,100
Payments under Peninsula bank credit facility	(335,550)	(283,350)
Borrowings under Borgata bank credit facility	0	410,900
Payments under Borgata bank credit facility	0	(444,900)
Payments on retirements of long-term debt	(500,000)	(2,850)
Premium and consent fees paid	(24,246)	0
Proceeds from issuance of senior secured notes	750,000	0
Debt issue costs	(14,001)	(289)
Share-based compensation activities, net	5,875	783
Other financing activities	(3)	(102)
Net cash used in financing activities	(178,525)	(171,108)
Change in cash and cash equivalents	(20,296)	(56,928)
Cash and cash equivalents, beginning of period	145,341	177,838
Cash and cash equivalents, end of period	125,045	120,910
Supplemental Disclosure of Cash Flow Information
Cash paid for interest, net of amounts capitalized	137,128	218,499
Cash paid (received) for income taxes, net of refunds	(1,246)	232
Supplemental Schedule of Noncash Investing and Financing Activities
Payables incurred for capital expenditures	$ 5,031	$ 10,005

Organization and Basis of Prese

Organization and Basis of Presentation	9 Months Ended
	Sep. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Basis of Presentation	ORGANIZATION AND BASIS OF PRESENTATION Organization Boyd Gaming Corporation (and together with its subsidiaries, the "Company," "Boyd Gaming," "we" or "us") was incorporated in the state of Nevada in 1988 and has been operating since 1975. The Company's common stock is traded on the New York Stock Exchange under the symbol "BYD". We are a diversified operator of 21 wholly owned gaming entertainment properties and one property, Borgata Hotel Casino & Spa ("Borgata"), in which we hold a non-controlling 50% equity interest in the limited liability company. Headquartered in Las Vegas, we have gaming operations in Nevada, Illinois, Indiana, Iowa, Kansas, Louisiana, Mississippi and New Jersey. Basis of Presentation The accompanying unaudited condensed consolidated financial statements of the Company have been prepared in accordance with the instructions to the Quarterly Report on Form 10-Q and Article 10 of Regulation S-X and, therefore, do not include all information and footnote disclosures necessary for complete financial statements in conformity with accounting principles generally accepted in the United States of America ("GAAP"). The results for the periods indicated are unaudited, but reflect all adjustments (consisting only of normal recurring adjustments) that management considers necessary for a fair presentation of financial position, results of operations and cash flows. Results of operations and cash flows for the interim periods presented herein are not necessarily indicative of the results that would be achieved during a full year of operations or in future periods. The accompanying condensed consolidated financial statements include the accounts of Boyd Gaming and its wholly owned subsidiaries. Investments in unconsolidated affiliates, which do not meet the consolidation criteria of the authoritative accounting guidance for voting interest, controlling interest or variable interest entities, are accounted for under the equity method. All significant intercompany accounts and transactions have been eliminated in consolidation. On September 30, 2014, our Atlantic City partner reacquired its ownership interest in, and its substantive participation rights in, the management of Borgata. As a result, we deconsolidated Borgata as of the close of business on September 30, 2014, eliminating the assets, liabilities and non-controlling interests from our balance sheet. We are accounting for our investment in Borgata applying the equity method for periods subsequent to the deconsolidation. (See Note 3, Deconsolidation of Borgata .) These condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto included in our Annual Report on Form 10-K for the year ended December 31, 2014 , as filed with the U.S. Securities and Exchange Commission ("SEC") on February 27, 2015.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2015
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Promotional Allowances The retail value of accommodations, food and beverage, and other services furnished to guests without charge is included in gross revenues and then deducted as a promotional allowance. Promotional allowances also include incentives earned in our slot bonus program such as cash and the estimated retail value of goods and services (such as complimentary rooms and food and beverages). We reward customers, through the use of bonus programs, with points based on amounts wagered that can be redeemed for a specified period of time for complimentary slot play, food and beverage, and to a lesser extent for other goods or services, depending upon the property. The amounts included in promotional allowances are as follows: Three Months Ended Nine Months Ended September 30, September 30, (In thousands) 2015 2014 2015 2014 Rooms $ 19,573 $ 40,420 $ 57,505 $ 112,825 Food and beverage 38,139 53,247 112,984 152,462 Other 4,113 34,001 10,445 91,040 Total promotional allowances $ 61,825 $ 127,668 $ 180,934 $ 356,327 The estimated costs of providing such promotional allowances are as follows: Three Months Ended Nine Months Ended September 30, September 30, (In thousands) 2015 2014 2015 2014 Rooms $ 8,988 $ 15,371 $ 26,240 $ 43,956 Food and beverage 33,925 46,841 99,874 133,889 Other 3,214 6,512 8,889 17,199 Total estimated cost of promotional allowances $ 46,127 $ 68,724 $ 135,003 $ 195,044 Gaming Taxes We are subject to taxes based on gross gaming revenues in the jurisdictions in which we operate. These gaming taxes are assessed based on our gaming revenues and are recorded as a gaming expense in the condensed consolidated statements of operations. These taxes totaled approximately $83.2 million and $96.8 million for the three months ended September 30, 2015 and 2014 , respectively, and $252.1 million and $289.4 million for the nine months ended September 30, 2015 and 2014 , respectively. Income Taxes Income taxes are recorded under the asset and liability method, whereby deferred tax assets and liabilities are recognized based on the future tax consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases, and attributable to operating loss and tax credit carryforwards. We reduce the carrying amounts of deferred tax assets by a valuation allowance, if based on the available evidence it is more likely than not that such assets will not be realized. Accordingly, the need to establish valuation allowances for deferred tax assets is continually assessed based on a more-likely-than-not realization threshold. This assessment considers, among other matters, the nature, frequency and severity of current and cumulative losses, forecasts of future profitability, the duration of statutory carryforward periods, our experience with the utilization of operating loss and tax credit carryforwards before expiration and tax planning strategies. In accordance with GAAP, we have computed our provision for income taxes by applying the actual effective tax rate, under the discrete method, to quarter-to-date income. The discrete method was used to calculate the income tax expense or benefit as the annual effective tax rate was not considered a reliable estimate of year-to-date income tax expense or benefit. We believe this method provides the most reliable estimate of year-to-date income tax expense. Our current rate is impacted by adjustments that are largely independent of our operating results before taxes. Such adjustments relate primarily to the accrual of non-cash tax expense in connection with the tax amortization of indefinite-lived intangible assets that are not available to offset existing deferred tax assets. The deferred tax liabilities created by the tax amortization of these intangibles cannot be used to offset corresponding increases in the net operating loss deferred tax assets when determining our valuation allowance. Our current rate is also impacted by the resolution of federal and state income tax examinations and changes in accruals established for potentially unfavorable outcomes in connection with these examinations. Other Long Term Tax Liabilities The Company's income tax returns are subject to examination by the Internal Revenue Service ("IRS") and other tax authorities in the locations where it operates. The Company assesses potentially unfavorable outcomes of such examinations based on accounting standards for uncertain income taxes, which prescribe a minimum recognition threshold a tax position is required to meet before being recognized in the financial statements. Uncertain tax position accounting standards apply to all tax positions related to income taxes. These accounting standards utilize a two-step approach for evaluating tax positions. Recognition occurs when the Company concludes that a tax position, based on its technical merits, is more likely than not to be sustained upon examination. Measurement is only addressed if the position is deemed to be more likely than not to be sustained. The tax benefit is measured as the largest amount of benefit that is more likely than not to be realized upon settlement. Use of the term "more likely than not" indicates the likelihood of occurrence is greater than 50%. Tax positions failing to qualify for initial recognition are recognized in the first subsequent interim period that they meet the "more likely than not" standard. If it is subsequently determined that a previously recognized tax position no longer meets the "more likely than not" standard, it is required that the tax position is derecognized. Accounting standards for uncertain tax positions specifically prohibit the use of a valuation allowance as a substitute for derecognition of tax positions. As applicable, the Company will recognize accrued penalties and interest related to unrecognized tax benefits in the provision for income taxes. Accrued interest and penalties are included in other long-term tax liabilities on the balance sheet. A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows: Nine Months Ended September 30, (In thousands) 2015 Unrecognized tax benefit as of January 1, 2015 $ 30,198 Reductions: Tax positions related to prior years (27,717 ) Unrecognized tax benefit as of September 30, 2015 $ 2,481 The entire $2.5 million balance of unrecognized tax benefits at September 30, 2015, if recognized, would impact the effective tax rate. We recognize accrued interest related to unrecognized tax benefits in our income tax provision. During the quarter ended September 30, 2015 we recognized an interest-related benefit of $0.5 million in our tax provision. We have accrued interest and penalties of $0.6 million as of September 30, 2015, in our consolidated balance sheet. During the first quarter of 2015, we received Joint Committee approval on our IRS appeals agreement, effectively settling our 2005 through 2009 examination. As a result of the settlement, we received an approximate $2.4 million refund and reduced our unrecognized tax benefits by $25.7 million , of which $17.6 million impacted our effective tax rate. Additionally, as a result of the settlement, we reduced the interest accrued on our unrecognized tax benefits by $5.8 million and recorded a benefit to our tax provision. During the third quarter of 2015, we received a final audit determination in connection with our New Jersey examination, effectively settling years 2003 through 2009. As a result of the determination, we reduced our unrecognized tax benefits by $2.0 million , all of which impacted our effective tax rate. Additionally, as a result of the settlement, we reduced the interest accrued on our unrecognized tax benefits by $0.5 million and recorded a benefit to our tax provision. Net Income (Loss) per Share Basic net income (loss) per share is computed by dividing net income (loss) applicable to Boyd Gaming Corporation stockholders by the weighted-average number of common shares outstanding during the period. Diluted earnings per share reflects the additional dilution for all potentially-dilutive securities, such as stock options. Due to the net losses for the three months and nine months ended September 30, 2014 , the effect of all potential common share equivalents was anti-dilutive, and therefore all such shares were excluded from the computation of diluted weighted average shares outstanding for this period. The amount of potential common share equivalents were as follows: Three Months Ended Nine Months Ended September 30, September 30, (In thousands) 2014 2014 Potential dilutive effect 904.6 926.1 Use of Estimates The preparation of financial statements in conformity with 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 revenues and expenses during the reporting period. Actual results could differ from these estimates. Recently Issued Accounting Pronouncements Accounting Standards Update 2015-15, Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements ("Update 2015-15") In August 2015, the Financial Accounting Standards Board ("FASB") issued Update 2015-15, which further clarifies the presentation and subsequent measurement of debt issuance costs related to line-of-credit arrangements. Debt issuance costs related to line-of-credit of arrangements can be recorded as an asset and subsequently amortized ratably over the term of the line-of-credit arrangement, regardless of whether there are any outstanding borrowings on the line-of-credit arrangement. The standard is effective for financial statements issued for fiscal years beginning after December 15, 2015, for interim periods within those fiscal years, and early adoption is permitted. The Company determined that the impact of the new standard on its consolidated financial statements will not be material. Accounting Standards Update 2015-14, Revenue from Contracts with Customers - Deferral of the Effective Date ("Update 2015-14") In August 2015, the FASB issued Update 2015-14, which defers the implementation of Accounting Standards Update 2014-09, Revenue from Contracts with Customers ("Update 2014-09") for one year from the initial effective date. The initial effective date of Update 2014-09 was for annual reporting periods beginning after December 15, 2016, and early adoption was not permitted. Update 2015-14 extends the effective date to annual reporting periods beginning after December 15, 2017, including interim reporting periods within that reporting period. Earlier application is permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting periods within that reporting period. The Company is evaluating the impact of the adoption of Update 2015-14 and 2014-09 to the consolidated financial position or results of operations. Accounting Standards Update 2015-11, Simplifying the Measurement of Inventory ("Update 2015-11") In July 2015, the FASB issued Update 2015-11, which provides guidance on inventory measurement. Inventory, excluding inventory that is measured using last-in, first-out (LIFO) or the retail inventory method, should be measured at the lower of cost and net realizable value. The standard is effective for fiscal years, and interim periods within those years, beginning after December 15, 2016, and early adoption is permitted. The Company determined that the impact of the new standard on its consolidated financial statements will not be material. Accounting Standards Update 2015-08 Business Combinations ("Update 2015-08") In May 2015, the FASB issued Update 2015-08, which provides updates to guidance related to pushdown accounting and is effective immediately. The Company determined that the impact of the new standard on its financial reporting will not be material. Accounting Standards Update 2015-05 Customers Accounting for Fees Paid in a Cloud Computing Arrangement (Topic 350) ("Update 2015-05") In April 2015, the FASB issued Update 2015-05, which provides guidance on a customer's accounting for cloud computing costs. The standard is effective for fiscal years, and interim periods within those years, beginning after December 15, 2015, and early adoption is permitted. The Company determined that the impact of the new standard on its consolidated financial statements will not be material. Accounting Standards Update 2015-03, Simplifying the Presentation of Debt Issuance Costs ("Update 2015-03") In April 2015, the FASB issued Update 2015-03, which requires that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. The standard is effective for financial statements issued for fiscal years beginning after December 15, 2015, for interim periods within those fiscal years, and early adoption is permitted. The Company determined that the impact of the new standard on its financial reporting will not be material. Accounting Standards Update 2015-02, Amendments to the Consolidation Analysis ("Update 2015-02") Update 2015-02, issued by the FASB in February 2015, amends the consolidation requirements in ASC 810 and changes the consolidation analysis required under GAAP. The standard is effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2015, with early adoption permitted. The Company determined that the impact of the new standard on its financial reporting will not be material. Accounting Standards Update 2015-01, Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items ("Update 2015-01") In January 2015, the FASB issued Update 2015-01 eliminating from GAAP the concept of an extraordinary item, which is an event or transaction that is both (1) unusual in nature and (2) infrequently occurring. Under Update 2015-01, an entity will no longer (1) segregate an extraordinary item from the results of ordinary operations; (2) separately present an extraordinary item on its income statement, net of tax, after income from continuing operations; or (3) disclose income taxes and earnings-per-share data applicable to an extraordinary item. The standard is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015 with early adoption permitted. The Company determined that the impact of the new standard on its consolidated financial statements will not be material. A variety of proposed or otherwise potential accounting standards are currently being studied by standard-setting organizations and certain regulatory agencies. Because of the tentative and preliminary nature of such proposed standards, we have not yet determined the effect, if any, that the implementation of such proposed standards would have on our consolidated financial statements.

Deconsolidation of Borgata

Deconsolidation of Borgata	9 Months Ended
	Sep. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Deconsolidation of Borgata	DECONSOLIDATION OF BORGATA The Company and MGM Resorts International ("MGM") each originally held a 50% interest in Marina District Development Holding Co., LLC ("Holding Company"). Holding Company owns all the equity interests in Marina District Development Company, LLC, d.b.a. Borgata. We are the managing member of Holding Company, and we are responsible for the day-to-day operations of Borgata. In February 2010, we entered into an agreement with MGM to amend the operating agreement to, among other things, facilitate the transfer of MGM's interest in Holding Company ("MGM Interest") to a divestiture trust (the "Divestiture Trust") established for the purpose of selling the MGM Interest to a third party. The proposed sale of the MGM Interest through the Divestiture Trust was part of a then-proposed settlement agreement between MGM and the New Jersey Department of Gaming Enforcement (the "NJDGE"). On March 17, 2010, MGM announced that its settlement agreement with the NJDGE had been approved by the New Jersey Casino Control Commission ("NJCCC"). Upon the transfer of MGM's ownership interest into the Divestiture Trust on March 24, 2010, we determined that we had control, as defined in the relevant accounting literature, of Holding Company and commenced consolidating the business as of that date. After submission of a Joint Petition of MGM, the Company and Holding Company, on February 13, 2013, the NJCCC approved amendments to the settlement agreement which permitted MGM to file an application for a statement of compliance, which, if approved, would permit MGM to reacquire its interest in Holding Company. The NJCCC approved MGM’s application for licensure on September 10, 2014. On September 30, 2014, the Divestiture Trust was dissolved and MGM reacquired its Borgata interest and its substantive participation rights in the management of Holding Company. As a result, we deconsolidated Borgata as of the close of business on September 30, 2014, eliminating the assets, liabilities and non-controlling interests recorded for Holding Company from our balance sheet, and are accounting for our investment in Borgata applying the equity method for periods subsequent to the deconsolidation. Summarized income statement information for Borgata is as follows: Three Months Ended Nine Months Ended September 30, September 30, (In thousands) 2015 2014 2015 2014 Net revenues $ 237,461 $ 209,946 $ 611,213 $ 559,064 Operating expenses 175,248 166,509 495,473 481,709 Operating income 62,213 43,437 115,740 77,355 Non-operating expenses 25,363 20,460 58,909 56,280 Net income $ 36,850 $ 22,977 $ 56,831 $ 21,075

Property and Equipment, Net

Property and Equipment, Net	9 Months Ended
	Sep. 30, 2015
Property, Plant and Equipment [Abstract]
Property and Equipment, Net	PROPERTY AND EQUIPMENT, NET Property and equipment, net consists of the following: September 30, December 31, (In thousands) 2015 2014 Land $ 229,431 $ 229,684 Buildings and improvements 2,533,795 2,534,618 Furniture and equipment 1,137,757 1,079,878 Riverboats and barges 238,731 239,669 Construction in progress 29,158 35,675 Other 8,078 11,502 Total property and equipment 4,176,950 4,131,026 Less accumulated depreciation 1,951,307 1,844,918 Property and equipment, net $ 2,225,643 $ 2,286,108 Other property and equipment presented in the table above relates to the estimated net realizable value of construction materials inventory that was not disposed of with the sale of the Echelon project. Such assets are not in service and are not currently being depreciated. Depreciation expense for the three and nine months ended September 30, 2015 and 2014 is as follows: Three Months Ended Nine Months Ended September 30, September 30, (In thousands) 2015 2014 2015 2014 Depreciation expense $ 44,643 $ 57,536 $ 134,904 $ 172,561

Intangible Assets

Intangible Assets	9 Months Ended
	Sep. 30, 2015
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Intangible Assets	INTANGIBLE ASSETS Intangible assets consist of the following: September 30, 2015 Weighted Gross Cumulative Average Life Carrying Cumulative Impairment Intangible (In thousands) Remaining Value Amortization Losses Assets, Net Amortizing intangibles: Customer relationships 2.1 years $ 136,300 $ (103,582 ) $ — $ 32,718 Favorable lease rates 32.8 years 45,370 (11,737 ) — 33,633 Development agreement — 21,373 — — 21,373 203,043 (115,319 ) — 87,724 Indefinite lived intangible assets: Trademarks and other Indefinite 129,501 — (3,500 ) 126,001 Gaming license rights Indefinite 873,335 (33,960 ) (138,872 ) 700,503 1,002,836 (33,960 ) (142,372 ) 826,504 Balance, September 30, 2015 $ 1,205,879 $ (149,279 ) $ (142,372 ) $ 914,228 December 31, 2014 Weighted Gross Cumulative Average Life Carrying Cumulative Impairment Intangible (In thousands) Remaining Value Amortization Losses Assets, Net Amortizing intangibles: Customer relationships 2.9 years $ 139,600 $ (87,642 ) $ — $ 51,958 Favorable lease rates 33.4 years 45,370 (10,956 ) — 34,414 Development agreement — 21,373 — — 21,373 206,343 (98,598 ) — 107,745 Indefinite lived intangible assets: Trademarks Indefinite 129,501 — (3,500 ) 126,001 Gaming license rights Indefinite 873,335 (33,960 ) (138,872 ) 700,503 1,002,836 (33,960 ) (142,372 ) 826,504 Balance, December 31, 2014 $ 1,209,179 $ (132,558 ) $ (142,372 ) $ 934,249 Annual Impairment Test We perform our annual test of goodwill and other indefinite-lived intangible assets as of October 1. The annual test for 2015 is currently in process. The test is in the preliminary stages and it is not yet possible to determine the amount, if any, of impairment charges that may result from the current year test. The annual test performed in fourth quarter 2014 resulted in the recognition of a non-cash impairment charge of $40.0 million.

Accrued Liabilities

Accrued Liabilities	9 Months Ended
	Sep. 30, 2015
Payables and Accruals [Abstract]
Accrued Liabilities	ACCRUED LIABILITIES Accrued liabilities consist of the following: September 30, December 31, (In thousands) 2015 2014 Payroll and related expenses $ 70,355 $ 69,672 Interest 36,244 33,985 Gaming liabilities 38,990 35,698 Player loyalty program liabilities 18,545 19,058 Accrued liabilities 98,789 80,853 Total accrued liabilities $ 262,923 $ 239,266

Long-Term Debt

Long-Term Debt	9 Months Ended
	Sep. 30, 2015
Debt Disclosure [Abstract]
Long-Term Debt	LONG-TERM DEBT Long-term debt, net of current maturities consists of the following: September 30, 2015 Interest Unamortized Rates at Outstanding Unamortized Origination Long-Term (In thousands) Sept. 30, 2015 Principal Discount Fees Debt, Net Boyd Gaming Corporation Debt: Bank credit facility 3.77 % $ 1,064,725 $ (2,853 ) $ — $ 1,061,872 9.00% senior notes due 2020 9.00 % 350,000 — — 350,000 6.875% senior notes due 2023 6.88 % 750,000 — — 750,000 HoldCo Note 8.00 % 157,810 (8,257 ) — 149,553 2,322,535 (11,110 ) — 2,311,425 Peninsula Segment Debt: Bank credit facility 4.25 % 668,950 — — 668,950 8.375% senior notes due 2018 8.38 % 350,000 — — 350,000 1,018,950 — — 1,018,950 Total long-term debt 3,341,485 (11,110 ) — 3,330,375 Less current maturities 27,688 — — 27,688 Long-term debt, net $ 3,313,797 $ (11,110 ) $ — $ 3,302,687 December 31, 2014 Interest Unamortized Rates at Outstanding Unamortized Origination Long-Term (In thousands) Dec. 31, 2014 Principal Discount Fees Debt, Net Boyd Gaming Corporation Debt: Bank credit facility 3.66 % $ 1,387,425 $ (3,589 ) $ — $ 1,383,836 9.125% senior notes due 2018 9.13 % 500,000 — (4,845 ) 495,155 9.00% senior notes due 2020 9.00 % 350,000 — — 350,000 HoldCo Note 8.00 % 151,740 (11,743 ) — 139,997 2,389,165 (15,332 ) (4,845 ) 2,368,988 Peninsula Segment Debt: Bank credit facility 4.25 % 742,400 — — 742,400 8.375% senior notes due 2018 8.38 % 350,000 — — 350,000 Other various 3 — — 3 1,092,403 — — 1,092,403 Total long-term debt 3,481,568 (15,332 ) (4,845 ) 3,461,391 Less current maturities 29,753 — — 29,753 Long-term debt, net $ 3,451,815 $ (15,332 ) $ (4,845 ) $ 3,431,638 Boyd Gaming Debt Boyd Bank Credit Facility The outstanding principal amounts under the Third Amended and Restated Credit Agreement (the "Boyd Gaming Credit Facility") are comprised of the following: (In thousands) September 30, 2015 December 31, 2014 Revolving Credit Facility $ 70,000 $ 300,000 Term A Loan 195,275 221,375 Term B Loan 778,750 840,750 Swing Loan 20,700 25,300 Total outstanding principal amounts under the Boyd Gaming Credit Facility $ 1,064,725 $ 1,387,425 At September 30, 2015 , approximately $1.1 billion was outstanding under the Boyd Gaming Credit Facility and $7.1 million was allocated to support various letters of credit, leaving remaining contractual availability of $502.2 million . Senior Notes 6.875% Senior Notes due May 2023 Significant Terms On May 21, 2015, we issued $750 million aggregate principal amount of 6.875% senior notes due May 2023 (the "2023 Notes"). The 2023 Notes require semi-annual interest payments on May 15 and November 15 of each year, commencing on November 15, 2015. The 2023 Notes will mature on May 15, 2023 and are fully and unconditionally guaranteed, on a joint and several basis, by certain of our current and future domestic restricted subsidiaries, all of which are 100% owned by us. The 2023 Notes contain certain restrictive covenants that, subject to exceptions and qualifications, among other things, limit our ability and the ability of our restricted subsidiaries (as defined in the base and supplemental indentures governing the 2023 Notes, together, the "Indenture") to incur additional indebtedness or liens, pay dividends or make distributions or repurchase our capital stock, make certain investments, and sell or merge with other companies. In addition, upon the occurrence of a change of control (as defined in the Indenture), we will be required, unless certain conditions are met, to offer to repurchase the 2023 Notes at a price equal to 101% of the principal amount of the 2023 Notes, plus accrued and unpaid interest and Additional Interest (as defined in the Indenture), if any, to, but not including, the date of purchase. If we sell assets or experience an event of loss, we will be required under certain circumstances to offer to purchase the 2023 Notes. At any time prior to May 15, 2018, we may redeem the 2023 Notes, in whole or in part, at a redemption price equal to 100% of the principal amount thereof, plus accrued and unpaid interest and Additional Interest, if any, up to, but excluding, the applicable redemption date, plus a make whole premium. Subsequent to May 15, 2018, we may redeem all or a portion of the 2023 Notes at redemption prices (expressed as percentages of the principal amount) ranging from 105.156% in 2018 to 100% in 2021 and thereafter, plus accrued and unpaid interest and Additional Interest. Debt Financing Costs In conjunction with the issuance of the 2023 Notes, we incurred approximately $14.0 million in debt financing costs that have been deferred and are being amortized over the term of the 2023 Notes using the effective interest method. Senior Notes 9.125% Senior Notes due December 2018 During second quarter 2015 we redeemed all of our 9.125% Senior Notes due December 2018 (the "2018 Notes") at a redemption price of 104.563% plus accrued and unpaid interest and Additional Interest (as defined in the indenture governing the 2018 Notes) to the redemption date. The redemption resulted in premium and consent fees paid of $24.0 million and a write-off of unamortized debt financing costs of $4.9 million , all of which were recognized as loss on early extinguishments of debt in our second quarter 2015 financial results. As a result of this redemption, the 2018 Notes have been fully extinguished. Peninsula Segment Debt Bank Credit Facility The outstanding principal amounts under the Peninsula senior secured credit facility (the "Peninsula Credit Facility") are comprised of the following: ( In thousands ) September 30, 2015 December 31, 2014 Term Loan $ 656,750 $ 734,000 Revolving Facility 5,000 2,000 Swing Loan 7,200 6,400 Total outstanding principal amounts under the Peninsula Credit Facility $ 668,950 $ 742,400 At September 30, 2015 , approximately $669.0 million was outstanding under the Peninsula Credit Facility and $5.2 million was allocated to support various letters of credit, leaving remaining contractual availability of $32.6 million . Early Extinguishments of Debt In addition to the redemption of the 2018 Notes, optional prepayments of the Term Loans under the Boyd Gaming Credit Facility and Peninsula Credit Facility have been made resulting in the write-off of a ratable amount of deferred finance charges. The components of the loss on early extinguishments of debt are as follows: Three Months Ended Nine Months Ended September 30, September 30, (In thousands) 2015 2014 2015 2014 9.125% Senior Notes premium and consent fees $ — $ — $ 23,962 $ — 9.125% Senior Notes deferred finance charges — — 4,888 — Boyd Gaming Credit Facility deferred finance charges 444 — 1,602 — Peninsula Credit Facility deferred finance charges 419 71 1,881 1,129 Total loss on early extinguishments of debt $ 863 $ 71 $ 32,333 $ 1,129 Covenant Compliance As of September 30, 2015 , we believe that Boyd Gaming and Peninsula were in compliance with the financial and other covenants of their respective debt instruments.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2015
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	COMMITMENTS AND CONTINGENCIES Commitments There have been no material changes to our commitments described under Note 10, Commitments and Contingencies , in our Annual Report on Form 10-K for the year ended December 31, 2014 filed with the SEC on February 27, 2015. Contingencies Legal Matters We are parties to various legal proceedings arising in the ordinary course of business. In our opinion, all pending legal matters are either adequately covered by insurance, or, if not insured, will not have a material adverse impact on our financial position, results of operations or cash flows.

Stockholders' Equity and Stock

Stockholders' Equity and Stock Incentive Plans	9 Months Ended
	Sep. 30, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stockholders' Equity and Stock Incentive Plans	STOCKHOLDERS' EQUITY AND STOCK INCENTIVE PLANS Share-Based Compensation We account for share-based awards exchanged for employee services in accordance with the authoritative accounting guidance for share-based payments. Under the guidance, share-based compensation expense is measured at the grant date, based on the estimated fair value of the award, and is recognized as expense, net of estimated forfeitures, over the employee's requisite service period. The following table provides classification detail of the total costs related to our share-based employee compensation plans reported in our condensed consolidated statements of operations. Three Months Ended Nine Months Ended September 30, September 30, (In thousands) 2015 2014 2015 2014 Gaming $ 68 $ 49 $ 191 $ 231 Food and beverage 12 9 36 44 Room 6 4 17 21 Selling, general and administrative 345 247 969 1,173 Corporate expense 1,429 1,217 7,014 9,962 Other operating items, net — (192 ) — (192 ) Total share-based compensation expense $ 1,860 $ 1,334 $ 8,227 $ 11,239 Performance Shares Vesting The Performance Share Unit ("PSU") grant awarded in December 2011 vested during first quarter 2015. A total of 654,478 common shares, representing approximately 1.67 shares per PSU, were issued based on the determination by the Compensation Committee of the Board of Directors of our actual achievement of net revenue growth, Earnings Before Interest, Taxes, Depreciation and Amortization ("EBITDA") growth and customer service scores for the three-year performance period of the grant. The actual achievement level under these award metrics equaled the estimated performance as of year-end 2014; therefore, the vesting of the PSUs did not impact compensation costs in our 2015 condensed consolidated statement of operations. As provided under the provisions of our Stock Incentive Plan, certain of the participants elected to surrender a portion of the shares to be received to pay the withholding and other payroll taxes payable on the compensation resulting from the vesting of the PSUs. Of the 654,478 shares issued, a total of 177,274 shares were surrendered by the participants for this purpose, resulting in a net issuance of 477,204 shares due to the vesting of the 2011 grant.

Noncontrolling Interest

Noncontrolling Interest	9 Months Ended
	Sep. 30, 2015
Noncontrolling Interest [Abstract]
Noncontrolling Interest	NONCONTROLLING INTEREST Noncontrolling interest primarily represents, until the deconsolidation of Borgata on September 30, 2014, the 50% interest in Holding Company held by the Divestiture Trust for the economic benefit of MGM, which was initially recorded at fair value at the March 24, 2010 date of the effective change in control. There were no changes in the noncontrolling interest during the nine months ended September 30, 2015 . Changes in the noncontrolling interest for the nine months ended September 30, 2014 , are as follows: Nine Months Ended September 30, 2014 (In thousands) Holding Company Other Total Balance, January 1, 2014 $ 180,430 $ 20 $ 180,450 Attributable net loss 11,403 — 11,403 Capital contributions — 30 30 Deconsolidation of Borgata on September 30, 2014 (191,833 ) — (191,833 ) Balance, September 30, 2014 $ — $ 50 $ 50

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2015
Fair Value Disclosures [Abstract]
Fair Value Measurements	FAIR VALUE MEASUREMENTS The authoritative accounting guidance for fair value measurements specifies a hierarchy of valuation techniques based on whether the inputs to those valuation techniques are observable or unobservable. Observable inputs reflect market data obtained from independent sources, while unobservable inputs reflect the Company's market assumptions. These inputs create the following fair value hierarchy: Level 1 : Quoted prices for identical instruments in active markets. Level 2 : Quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model-derived valuations in which all significant inputs and significant value drivers are observable in active markets. Level 3 : Valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable. Financial assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. Thus, assets and liabilities categorized as Level 3 may be measured at fair value using inputs that are observable (Levels 1 and 2) and unobservable (Level 3). Management's assessment of the significance of a particular input to the fair value measurement requires judgment and may affect the valuation of assets and liabilities and their placement within the fair value hierarchy levels. Balances Measured at Fair Value The following tables show the fair values of certain of our financial instruments: September 30, 2015 (In thousands) Balance Level 1 Level 2 Level 3 Assets Cash and cash equivalents $ 125,045 $ 125,045 $ — $ — Restricted cash 24,734 24,734 — — Investment available for sale 17,949 — — 17,949 Liabilities Contingent payments $ 3,587 $ — $ — $ 3,587 December 31, 2014 (In thousands) Balance Level 1 Level 2 Level 3 Assets Cash and cash equivalents $ 145,341 $ 145,341 $ — $ — Restricted cash 18,107 18,107 — — Investment available for sale 18,357 — — 18,357 Liabilities Merger earnout $ 75 $ — $ — $ 75 Contingent payments 3,792 — — 3,792 Cash and Cash Equivalents and Restricted Cash The fair value of our cash and cash equivalents and restricted cash, classified in the fair value hierarchy as Level 1, are based on statements received from our banks at September 30, 2015 and December 31, 2014 . Investment Available for Sale We have an investment in a single municipal bond issuance of $21.4 million aggregate principal amount of 7.5% Urban Renewal Tax Increment Revenue Bonds, Taxable Series 2007 that is classified as available for sale. We are the only holder of this instrument and there is no quoted market price for this instrument. As such, the fair value of this investment is classified as Level 3 in the fair value hierarchy. The estimate of the fair value of such investment was determined using a combination of current market rates and estimates of market conditions for instruments with similar terms, maturities, and degrees of risk and a discounted cash flows analysis as of September 30, 2015 and December 31, 2014 . Unrealized gains and losses on this instrument resulting from changes in the fair value of the instrument are not charged to earnings, but rather are recorded as other comprehensive income (loss) in the stockholders' equity section of the condensed consolidated balance sheets. At both September 30, 2015 and December 31, 2014 , $0.4 million of the carrying value of the investment available for sale is included as a current asset in prepaid expenses and other current assets, and at September 30, 2015 and December 31, 2014 , $17.5 million and $18.0 million , respectively, is included in other assets on the condensed consolidated balance sheets. The discount associated with this investment of $3.2 million and $3.3 million as of September 30, 2015 and December 31, 2014 , respectively, is netted with the investment balance and is being accreted over the life of the investment using the effective interest method. The accretion of such discount is included in interest income on the condensed consolidated statements of operations. Merger Earnout Under the terms of the agreement (the "Merger Agreement") under which the Company acquired Peninsula Gaming, LLC ("Peninsula"), Boyd Acquisition II, LLC, an indirect wholly owned subsidiary of Boyd Gaming, is obligated to make an additional payment to Peninsula Gaming Partners, LLC, in 2016 if Kansas Star Casino's ("KSC") EBITDA, as defined in the Merger Agreement, for 2015 exceeds $105.0 million . The additional payment would be equal to 7.5 times the amount by which KSC's 2015 EBITDA exceeds $105.0 million . The actual payout will be determined based on actual EBITDA of KSC for calendar year 2015, and payments are not limited by a maximum value. If the actual 2015 EBITDA of KSC is less than the target, the Company is not required to make any additional consideration payment. The value of this contingency was calculated using a probability-based model. This model requires estimates of forecasted 2015 EBITDA and of the probability of exceeding the threshold at which a payment would be made. We formed our valuation assumptions using historical experience in the gaming industry and observable market conditions. The assumptions will be reviewed periodically and any change in the value of the obligation will be included in the consolidated statements of operations. At December 31, 2014 , there were outstanding liabilities of $0.1 million , related to the merger earnout which are included in other liabilities on the condensed consolidated balance sheets. There was no outstanding liability at September 30, 2015 . Contingent Payments In connection with the development of the Kansas Star Casino, KSC agreed to pay a former casino project developer and option holder 1% of KSC's EBITDA each month for a period of ten years commencing on December 20, 2011. The liability was initially recorded upon consummation of the Merger at the estimated fair value of the contingent payments using a discounted cash flows approach. At both September 30, 2015 and December 31, 2014 , there was a current liability of $0.9 million related to this agreement, which is recorded in accrued liabilities on the respective condensed consolidated balance sheets, and long-term obligation at September 30, 2015 and December 31, 2014 , of $2.7 million and $2.9 million , respectively, which was included in other liabilities on the respective condensed consolidated balance sheets. The following table summarizes the changes in fair value of the Company's Level 3 assets and liabilities: Three Months Ended September 30, 2015 Assets Liability (In thousands) Investment Available for Sale Contingent Payments Balance at July 1, 2015 $ 17,276 $ (3,642 ) Total gains (losses) (realized or unrealized): Included in earnings 31 (156 ) Included in other comprehensive income (loss) 642 — Transfers in or out of Level 3 — — Purchases, sales, issuances and settlements: Settlements — 211 Balance at September 30, 2015 $ 17,949 $ (3,587 ) Gains (losses) included in earnings attributable to the change in unrealized gains relating to assets and liabilities still held at the reporting date: Included in interest income $ 31 $ — Included in interest expense — (156 ) Three Months Ended September 30, 2014 Assets Liabilities (In thousands) Investment Available for Sale Merger Earnout Contingent Payments Balance at July 1, 2014 $ 17,443 $ (450 ) $ (4,278 ) Total gains (losses) (realized or unrealized): Included in earnings 29 225 (181 ) Included in other comprehensive income (loss) 681 — — Transfers in or out of Level 3 — — — Purchases, sales, issuances and settlements: Settlements — — 201 Balance at September 30, 2014 $ 18,153 $ (225 ) $ (4,258 ) Gains (losses) included in earnings attributable to the change in unrealized gains relating to assets and liabilities still held at the reporting date: Included in interest income $ 29 $ — $ — Included in interest expense — — (181 ) Nine Months Ended September 30, 2015 Assets Liabilities (In thousands) Investment Available for Sale Merger Earnout Contingent Payments Balance at January 1, 2015 $ 18,357 $ (75 ) $ (3,792 ) Total gains (losses) (realized or unrealized): Included in earnings 93 75 (476 ) Included in other comprehensive income (loss) (121 ) — — Transfers in or out of Level 3 — — — Purchases, sales, issuances and settlements: Settlements (380 ) — 681 Balance at September 30, 2015 $ 17,949 $ — $ (3,587 ) Gains (losses) included in earnings attributable to the change in unrealized gains relating to assets and liabilities still held at the reporting date: Included in interest income $ 93 $ — $ — Included in interest expense — — (476 ) Nine Months Ended September 30, 2014 Assets Liabilities (In thousands) Investment Available for Sale Merger Earnout Contingent Payments Balance at January 1, 2014 $ 17,128 $ (1,125 ) $ (4,343 ) Total gains (losses) (realized or unrealized): Included in earnings 89 900 (549 ) Included in other comprehensive income (loss) 1,291 — — Transfers in or out of Level 3 — — — Purchases, sales, issuances and settlements: Settlements (355 ) — 634 Balance at September 30, 2014 $ 18,153 $ (225 ) $ (4,258 ) Gains (losses) included in earnings attributable to the change in unrealized gains relating to assets and liabilities still held at the reporting date: Included in interest income $ 89 $ — $ — Included in interest expense — — (549 ) The table below summarizes the significant unobservable inputs used in calculating fair value for our Level 3 assets and liabilities: Valuation Technique Unobservable Input Rate Investment available for sale Discounted cash flow Discount rate 10.2 % Contingent payments Discounted cash flow Discount rate 18.5 % Balances Disclosed at Fair Value The following tables provide the fair value measurement information about our obligation under minimum assessment agreements and other financial instruments: September 30, 2015 (In thousands) Outstanding Face Amount Carrying Value Estimated Fair Value Fair Value Hierarchy Liabilities Obligation under assessment arrangements $ 35,378 $ 27,742 $ 28,222 Level 3 Other financial instruments 200 182 182 Level 3 December 31, 2014 (In thousands) Outstanding Face Amount Carrying Value Estimated Fair Value Fair Value Hierarchy Liabilities Obligation under assessment arrangements $ 36,749 $ 28,612 $ 29,529 Level 3 Other financial instruments 300 268 268 Level 3 The following tables provide the fair value measurement information about our long-term debt: September 30, 2015 (In thousands) Outstanding Face Amount Carrying Value Estimated Fair Value Fair Value Hierarchy Boyd Gaming Corporation Debt: Bank credit facility $ 1,064,725 $ 1,061,872 $ 1,062,290 Level 2 9.00% senior notes due 2020 350,000 350,000 374,500 Level 1 6.875% senior notes due 2023 750,000 750,000 759,375 Level 1 HoldCo Note 157,810 149,553 149,919 Level 3 2,322,535 2,311,425 2,346,084 Peninsula Segment Debt: Bank credit facility 668,950 668,950 667,308 Level 2 8.375% Senior Notes due 2018 350,000 350,000 363,125 Level 2 1,018,950 1,018,950 1,030,433 Total debt $ 3,341,485 $ 3,330,375 $ 3,376,517 December 31, 2014 (In thousands) Outstanding Face Amount Carrying Value Estimated Fair Value Fair Value Hierarchy Boyd Gaming Corporation Debt: Bank credit facility $ 1,387,425 $ 1,383,836 $ 1,395,595 Level 2 9.125% senior notes due 2018 500,000 495,155 517,500 Level 1 9.00% senior notes due 2020 350,000 350,000 359,625 Level 1 HoldCo Note 151,740 139,997 144,153 Level 3 2,389,165 2,368,988 2,416,873 Peninsula Segment Debt: Bank credit facility 742,400 742,400 754,364 Level 2 8.375% senior notes due 2018 350,000 350,000 363,125 Level 2 Other 3 3 3 Level 3 1,092,403 1,092,403 1,117,492 Total debt $ 3,481,568 $ 3,461,391 $ 3,534,365 The estimated fair value of the Boyd Gaming Credit Facility is based on a relative value analysis performed on or about September 30, 2015 and December 31, 2014 . The estimated fair value of the Peninsula Credit Facility is based on a relative value analysis performed on or about September 30, 2015 and December 31, 2014 . The estimated fair values of our senior notes and Peninsula's senior notes are based on quoted market prices as of September 30, 2015 and December 31, 2014 . Debt included in the "Other" category is fixed-rate debt that is not traded and does not have an observable market input; therefore, we have estimated its fair value based on a discounted cash flow approach, after giving consideration to the changes in market rates of interest, creditworthiness of both parties, and credit spreads. There were no transfers between Level 1, Level 2 and Level 3 measurements during the nine months ended September 30, 2015 or 2014 .

Segment Information

Segment Information	9 Months Ended
	Sep. 30, 2015
Segment Reporting [Abstract]
Segment Information	SEGMENT INFORMATION We have aggregated certain of our properties in order to present five Reportable Segments: (i) Las Vegas Locals; (ii) Downtown Las Vegas; (iii) Midwest and South; (iv) Peninsula; and (v) Borgata. The table below lists the classification of each of our properties. Las Vegas Locals Gold Coast Hotel and Casino Las Vegas, Nevada The Orleans Hotel and Casino Las Vegas, Nevada Sam's Town Hotel and Gambling Hall Las Vegas, Nevada Suncoast Hotel and Casino Las Vegas, Nevada Eldorado Casino Henderson, Nevada Jokers Wild Casino Henderson, Nevada Downtown Las Vegas California Hotel and Casino Las Vegas, Nevada Fremont Hotel and Casino Las Vegas, Nevada Main Street Station Casino, Brewery and Hotel Las Vegas, Nevada Midwest and South Sam's Town Hotel and Gambling Hall Tunica, Mississippi IP Casino Resort Spa Biloxi, Mississippi Par-A-Dice Hotel Casino East Peoria, Illinois Blue Chip Casino, Hotel & Spa Michigan City, Indiana Treasure Chest Casino Kenner, Louisiana Delta Downs Racetrack Casino & Hotel Vinton, Louisiana Sam's Town Hotel and Casino Shreveport, Louisiana Peninsula Diamond Jo Dubuque Dubuque, Iowa Diamond Jo Worth Northwood, Iowa Evangeline Downs Racetrack and Casino Opelousas, Louisiana Amelia Belle Casino Amelia, Louisiana Kansas Star Casino Mulvane, Kansas Borgata Borgata Hotel Casino & Spa Atlantic City, New Jersey Results of Operations - Total Reportable Segment Net Revenues and Adjusted EBITDA We evaluate each of our wholly owned property's profitability based upon Property EBITDA, which represents each property's earnings before interest expense, income taxes, depreciation and amortization, preopening expenses, other operating charges, net, share-based compensation expense, deferred rent, change in value of derivative instruments, and gain/loss on early retirements of debt, as applicable. Total Reportable Segment Adjusted EBITDA is the aggregate sum of the Property EBITDA for each of the properties included in our Las Vegas Locals, Downtown Las Vegas, and Midwest and South, and Peninsula segments, and also includes Borgata's operating income before net amortization, preopening and other items. Results for Downtown Las Vegas include the results of our Hawaii-based travel agency and captive insurance company. EBITDA is a commonly used measure of performance in our industry that we believe, when considered with measures calculated in accordance with GAAP, provides our investors a more complete understanding of our operating results before the impact of investing and financing transactions and income taxes and facilitates comparisons between us and our competitors. Management has historically adjusted EBITDA when evaluating operating performance because we believe that the inclusion or exclusion of certain recurring and non-recurring items is necessary to provide the most accurate measure of our core operating results and as a means to evaluate period-to-period results. We reclassify the reporting of corporate expense on the accompanying table in order to exclude it from our subtotal for Total Reportable Segment Adjusted EBITDA and include it as part of total other operating costs and expenses. Furthermore, corporate expense excludes its portion of share-based compensation expense. Corporate expense represents unallocated payroll, professional fees, aircraft expenses and various other expenses not directly related to our casino and hotel operations. The following table sets forth, for the periods indicated, certain operating data for our Reportable Segments, and reconciles Total Reportable Segment Adjusted EBITDA to operating income, as reported in our accompanying condensed consolidated statements of operations: Three Months Ended Nine Months Ended September 30, September 30, (In thousands) 2015 2014 2015 2014 Net Revenues Las Vegas Locals $ 148,022 $ 141,207 $ 451,356 $ 440,920 Downtown Las Vegas 56,685 53,379 171,723 164,664 Midwest and South 215,799 210,732 651,341 631,472 Peninsula 125,807 123,579 382,338 373,606 Borgata (1) — 209,946 — 559,064 Total Reportable Segment Net Revenues $ 546,313 $ 738,843 $ 1,656,758 $ 2,169,726 Adjusted EBITDA Las Vegas Locals $ 32,261 $ 28,052 $ 113,313 $ 104,640 Downtown Las Vegas 10,144 6,315 33,128 24,193 Midwest and South 50,717 43,593 153,478 129,890 Peninsula 45,630 42,875 141,157 132,918 Borgata (1) 37,987 56,873 79,163 119,917 Total Reportable Segment Adjusted EBITDA (2) 176,739 177,708 520,239 511,558 Corporate expense (13,581 ) (13,848 ) (45,000 ) (42,643 ) Adjusted EBITDA 163,158 163,860 475,239 468,915 Other operating costs and expenses Deferred rent 857 903 2,573 2,714 Depreciation and amortization 51,345 66,168 155,251 198,245 Preopening expense 1,434 1,262 2,769 3,836 Share-based compensation expense 1,860 1,526 8,227 11,431 Impairments of assets — 18,279 1,065 20,205 Asset transaction costs 80 3,064 1,449 5,078 Other operating charges and credits, net 172 (1,116 ) 342 (1,863 ) Our share of Borgata's other operating costs and expenses 6,880 — 21,293 — Total other operating costs and expenses 62,628 90,086 192,969 239,646 Operating income $ 100,530 $ 73,774 $ 282,270 $ 229,269 (1) Due to the deconsolidation of Borgata on September 30, 2014, our condensed consolidated statement of operations for the three and nine months ended September 30, 2015 reflects our accounting for our 50% ownership interest in Borgata by applying the equity method. For the three and nine months ended September 30, 2014 , Borgata's financial results are reflected on a full consolidation basis. (2) Total Reportable Segment Adjusted EBITDA excludes corporate expense. Total Reportable Segment Assets The Company's assets by Reportable Segment consisted of the following amounts: September 30, December 31, (In thousands) 2015 2014 Assets Las Vegas Locals $ 1,150,546 $ 1,164,115 Downtown Las Vegas 134,887 128,682 Midwest and South 1,265,323 1,302,002 Peninsula 1,411,030 1,459,529 Total Reportable Segment Assets 3,961,786 4,054,328 Corporate 447,366 424,596 Total Assets $ 4,409,152 $ 4,478,924

Condensed Consolidating Financi

Condensed Consolidating Financial Information	9 Months Ended
	Sep. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Condensed Consolidating Financial Information	CONDENSED CONSOLIDATING FINANCIAL INFORMATION Separate condensed consolidating financial information for our subsidiary guarantors and non-guarantors of our 9.00% Senior Notes due July 2020 and our 6.875% Senior Notes due May 2023 is presented below. The notes are fully and unconditionally guaranteed, on a joint and several basis, by certain of our current and future domestic restricted subsidiaries, all of which are 100% owned by us. The non-guarantors primarily represent those entities comprising our Peninsula segment, special purpose entities, tax holding companies, our less significant operating subsidiaries and our less than wholly owned subsidiaries. Condensed Consolidating Balance Sheets September 30, 2015 Non- Non- Guarantor Guarantor Subsidiaries Subsidiaries Guarantor (100% (Not 100% (In thousands) Parent Subsidiaries Owned) Owned) Eliminations Consolidated Assets Cash and cash equivalents $ 3 $ 94,342 $ 30,481 $ 219 $ — $ 125,045 Other current assets 13,726 75,154 32,967 — (18,724 ) 103,123 Property and equipment, net 60,815 1,746,830 417,998 — — 2,225,643 Investments in subsidiaries 3,531,500 153,970 — — (3,434,337 ) 251,133 Intercompany receivable — 1,833,571 — — (1,833,571 ) — Other assets, net 44,084 9,247 51,339 — — 104,670 Intangible assets, net — 424,301 489,927 — — 914,228 Goodwill, net — 212,794 472,516 — — 685,310 Total assets $ 3,650,128 $ 4,550,209 $ 1,495,228 $ 219 $ (5,286,632 ) $ 4,409,152 Liabilities and Stockholders' Equity Current maturities of long-term debt $ 21,500 $ — $ 6,188 $ — $ — $ 27,688 Other current liabilities 92,761 160,714 72,666 — (283 ) 325,858 Accumulated losses of subsidiaries in excess of investment — — 293 — (293 ) — Intercompany payable 846,906 — 1,004,007 475 (1,851,388 ) — Long-term debt, net of current maturities 2,140,372 — 1,162,315 — — 3,302,687 Other long-term liabilities 42,468 143,864 60,416 — — 246,748 Boyd Gaming Corporation stockholders' equity (deficit) 506,121 4,245,631 (810,657 ) (256 ) (3,434,718 ) 506,121 Noncontrolling interest — — — — 50 50 Total stockholders' equity (deficit) 506,121 4,245,631 (810,657 ) (256 ) (3,434,668 ) 506,171 Total liabilities and stockholders' equity $ 3,650,128 $ 4,550,209 $ 1,495,228 $ 219 $ (5,286,632 ) $ 4,409,152 Condensed Consolidating Balance Sheets - continued December 31, 2014 Non- Non- Guarantor Guarantor Subsidiaries Subsidiaries Guarantor (100% (Not 100% (In thousands) Parent Subsidiaries Owned) Owned) Eliminations Consolidated Assets Cash and cash equivalents $ 2 $ 111,452 $ 33,668 $ 219 $ — $ 145,341 Other current assets 10,234 69,012 21,980 — (4,617 ) 96,609 Property and equipment, net 65,365 1,775,486 445,257 — — 2,286,108 Investments in subsidiaries 3,345,735 150,694 — — (3,273,712 ) 222,717 Intercompany receivable — 1,637,101 — — (1,637,101 ) — Other assets, net 36,600 9,149 62,841 — — 108,590 Intangible assets, net — 425,083 509,166 — — 934,249 Goodwill, net — 212,794 472,516 — — 685,310 Total assets $ 3,457,936 $ 4,390,771 $ 1,545,428 $ 219 $ (4,915,430 ) $ 4,478,924 Liabilities and Stockholders' Equity Current maturities of long-term debt $ 21,500 $ — $ 8,253 $ — $ — $ 29,753 Other current liabilities 82,711 160,542 84,427 — (238 ) 327,442 Accumulated losses of subsidiaries in excess of investment — — 3,619 — (3,619 ) — Intercompany payable 668,310 — 972,425 397 (1,641,132 ) — Long-term debt, net of current maturities 2,207,490 — 1,224,148 — — 3,431,638 Other long-term liabilities 39,888 169,824 42,292 — — 252,004 Boyd Gaming Corporation stockholders' equity (deficit) 438,037 4,060,405 (789,736 ) (178 ) (3,270,491 ) 438,037 Noncontrolling interest — — — — 50 50 Total stockholders' equity (deficit) 438,037 4,060,405 (789,736 ) (178 ) (3,270,441 ) 438,087 Total liabilities and stockholders' equity $ 3,457,936 $ 4,390,771 $ 1,545,428 $ 219 $ (4,915,430 ) $ 4,478,924 Condensed Consolidating Statements of Operations Three Months Ended September 30, 2015 Non- Non- Guarantor Guarantor Subsidiaries Subsidiaries Guarantor (100% (Not 100% (In thousands) Parent Subsidiaries Owned) Owned) Eliminations Consolidated Net revenues $ 28,946 $ 413,962 $ 137,854 $ — $ (34,449 ) $ 546,313 Costs and expenses Operating 450 224,649 74,767 — — 299,866 Selling, general and administrative 11,083 54,334 14,537 — — 79,954 Maintenance and utilities — 24,977 4,053 — — 29,030 Depreciation and amortization 1,657 31,327 18,361 — — 51,345 Corporate expense 13,503 50 1,456 — — 15,009 Preopening expenses 5 19 1,402 8 — 1,434 Asset transactions costs — 60 20 — — 80 Other operating items, net 136 36 — — — 172 Intercompany expenses 301 29,036 5,112 — (34,449 ) — Total costs and expenses 27,135 364,488 119,708 8 (34,449 ) 476,890 Equity in earnings of subsidiaries 57,937 25,974 (8 ) — (52,796 ) 31,107 Operating income (loss) 59,748 75,448 18,138 (8 ) (52,796 ) 100,530 Other expense (income) Interest expense, net 33,883 130 22,085 — — 56,098 Loss on early extinguishments of debt 444 — 419 — — 863 Other, net (2 ) 1,660 95 — — 1,753 Boyd's share of Borgata's non-operating items, net — 12,681 — — — 12,681 Total other expense, net 34,325 14,471 22,599 — — 71,395 Income (loss) before income taxes 25,423 60,977 (4,461 ) (8 ) (52,796 ) 29,135 Income taxes benefit (provision) 2 859 (4,571 ) — — (3,710 ) Net income (loss) $ 25,425 $ 61,836 $ (9,032 ) $ (8 ) $ (52,796 ) $ 25,425 Comprehensive income (loss) $ 26,067 $ 62,478 $ (8,390 ) $ (8 ) $ (54,080 ) $ 26,067 Condensed Consolidating Statements of Operations - continued Three Months Ended September 30, 2014 Non- Non- Guarantor Guarantor Subsidiaries Subsidiaries Guarantor (100% (Not 100% (In thousands) Parent Subsidiaries Owned) Owned) Eliminations Consolidated Net revenues $ 28,690 $ 398,573 $ 135,380 $ 209,946 $ (33,746 ) $ 738,843 Costs and expenses Operating 450 220,640 76,790 105,982 — 403,862 Selling, general and administrative 11,665 55,703 14,164 31,973 (69 ) 113,436 Maintenance and utilities — 25,967 3,967 15,116 — 45,050 Depreciation and amortization 1,246 31,475 19,309 14,138 — 66,168 Corporate expense 14,060 57 947 — — 15,064 Preopening expense 2 — 1,245 15 — 1,262 Impairments of assets — 12,098 6,181 — — 18,279 Asset transactions costs (1 ) 1,852 838 375 — 3,064 Other operating items, net 592 — 1 (1,709 ) — (1,116 ) Intercompany expenses 301 28,398 4,978 — (33,677 ) — Total costs and expenses 28,315 376,190 128,420 165,890 (33,746 ) 665,069 Equity in earnings of subsidiaries 18,973 12 (15 ) — (18,970 ) — Operating income (loss) 19,348 22,395 6,945 44,056 (18,970 ) 73,774 Other expense (income) Interest expense, net 33,230 1,254 22,661 17,809 — 74,954 Loss on early extinguishments of debt — — 71 — — 71 Other, net — — 116 — — 116 Total other expense, net 33,230 1,254 22,848 17,809 — 75,141 Income (loss) before income taxes (13,882 ) 21,141 (15,903 ) 26,247 (18,970 ) (1,367 ) Income taxes benefit (provision) (1,223 ) 5,829 (3,858 ) (2,709 ) — (1,961 ) Net income (loss) (15,105 ) 26,970 (19,761 ) 23,538 (18,970 ) (3,328 ) Net loss attributable to noncontrolling interest — — — — (11,777 ) (11,777 ) Net income (loss) attributable to controlling interest $ (15,105 ) $ 26,970 $ (19,761 ) $ 23,538 $ (30,747 ) $ (15,105 ) Comprehensive income (loss) $ (14,424 ) $ 27,651 $ (19,080 ) $ 23,538 $ (20,332 ) $ (2,647 ) Condensed Consolidating Statements of Operations - continued Nine Months Ended September 30, 2015 Non- Non- Guarantor Guarantor Subsidiaries Subsidiaries Guarantor (100% (Not 100% (In thousands) Parent Subsidiaries Owned) Owned) Eliminations Consolidated Net revenues $ 91,048 $ 1,255,657 $ 417,906 $ — $ (107,853 ) $ 1,656,758 Costs and expenses Operating 1,350 669,541 224,957 — — 895,848 Selling, general and administrative 35,828 162,718 44,110 — — 242,656 Maintenance and utilities — 69,643 11,322 — — 80,965 Depreciation and amortization 4,446 96,381 54,424 — — 155,251 Corporate expense 48,032 174 3,807 — — 52,013 Preopening expenses 7 69 2,615 78 — 2,769 Impairments of assets — — 1,065 — — 1,065 Asset transactions costs (43 ) 293 1,199 — — 1,449 Other operating items, net 136 106 100 — — 342 Intercompany expenses 903 91,226 15,724 — (107,853 ) — Total costs and expenses 90,659 1,090,151 359,323 78 (107,853 ) 1,432,358 Equity in earnings of subsidiaries 162,729 46,495 (78 ) — (151,276 ) 57,870 Operating income (loss) 163,118 212,001 58,505 (78 ) (151,276 ) 282,270 Other expense (income) Interest expense, net 101,302 1,251 66,675 — — 169,228 Loss on early extinguishments of debt 30,452 — 1,881 — — 32,333 Other, net 415 2,660 566 — — 3,641 Boyd's share of Borgata's non-operating items, net — 29,454 — — — 29,454 Total other expense, net 132,169 33,365 69,122 — — 234,656 Income (loss) before income taxes 30,949 178,636 (10,617 ) (78 ) (151,276 ) 47,614 Income taxes benefit (provision) 23,154 (3,091 ) (13,574 ) — — 6,489 Net income (loss) $ 54,103 $ 175,545 $ (24,191 ) $ (78 ) $ (151,276 ) $ 54,103 Comprehensive income (loss) $ 53,982 $ 175,424 $ (24,312 ) $ (78 ) $ (151,034 ) $ 53,982 Condensed Consolidating Statements of Operations - continued Nine Months Ended September 30, 2014 Non- Non- Guarantor Guarantor Subsidiaries Subsidiaries Guarantor (100% (Not 100% (In thousands) Parent Subsidiaries Owned) Owned) Eliminations Consolidated Net revenues $ 87,719 $ 1,215,918 $ 410,235 $ 559,064 $ (103,210 ) $ 2,169,726 Costs and expenses Operating 1,350 660,321 229,844 290,005 — 1,181,520 Selling, general and administrative 35,010 169,837 42,859 101,930 (142 ) 349,494 Maintenance and utilities — 72,855 11,271 47,211 — 131,337 Depreciation and amortization 4,399 94,351 57,366 42,129 — 198,245 Corporate expense 49,884 167 2,554 — — 52,605 Preopening expense 44 6 3,389 397 — 3,836 Impairments of assets 320 13,116 6,769 — — 20,205 Asset transactions costs 57 3,341 1,306 374 — 5,078 Other operating items, net 164 84 (2,111 ) — (1,863 ) Intercompany expenses 903 86,946 15,219 — (103,068 ) — Total costs and expenses 92,131 1,100,940 370,661 479,935 (103,210 ) 1,940,457 Equity in earnings of subsidiaries 84,689 (9,127 ) (128 ) — (75,434 ) — Operating income (loss) 80,277 105,851 39,446 79,129 (75,434 ) 229,269 Other expense (income) Interest expense, net 99,045 4,542 67,893 53,327 — 224,807 Loss on early extinguishments of debt — — 1,129 — — 1,129 Other, net — — 498 — — 498 Total other expense, net 99,045 4,542 69,520 53,327 — 226,434 Income (loss) before income taxes (18,768 ) 101,309 (30,074 ) 25,802 (75,434 ) 2,835 Income taxes provision (1,850 ) 4,377 (11,452 ) (3,125 ) — (12,050 ) Net income (loss) (20,618 ) 105,686 (41,526 ) 22,677 (75,434 ) (9,215 ) Net loss attributable to noncontrolling interest — — — — (11,403 ) (11,403 ) Net income (loss) attributable to controlling interest $ (20,618 ) $ 105,686 $ (41,526 ) $ 22,677 $ (86,837 ) $ (20,618 ) Comprehensive income (loss) $ (19,327 ) $ 106,977 $ (40,235 ) $ 22,677 $ (78,016 ) $ (7,924 ) Condensed Consolidating Statements of Cash Flows Nine Months Ended September 30, 2015 Non- Non- Guarantor Guarantor Subsidiaries Subsidiaries Guarantor (100% (Not 100% (In thousands) Parent Subsidiaries Owned) Owned) Eliminations Consolidated Cash flows from operating activities Net cash from operating activities $ (38,073 ) $ 216,405 $ 49,409 $ (78 ) $ 13,786 $ 241,449 Cash flows from investing activities Capital expenditures (38,068 ) (37,045 ) (11,884 ) — — (86,997 ) Net activity with affiliates — (196,470 ) — — 196,470 — Other investing activities 2,618 — 1,159 — — 3,777 Net cash from investing activities (35,450 ) (233,515 ) (10,725 ) — 196,470 (83,220 ) Cash flows from financing activities Borrowings under bank credit facility 627,000 — 262,100 — — 889,100 Payments under bank credit facility (949,700 ) — (335,550 ) — — (1,285,250 ) Payments on retirements of long-term debt (500,000 ) — — — — (500,000 ) Premium and consent fees paid (24,246 ) — — — — (24,246 ) Proceeds from issuance of senior secured notes 750,000 — — — — 750,000 Debt issue costs (14,001 ) — — — — (14,001 ) Net activity with affiliates 178,596 — 31,582 78 (210,256 ) — Share-based compensation activities, net 5,875 — — — — 5,875 Other financing activities — — (3 ) — — (3 ) Net cash from financing activities 73,524 — (41,871 ) 78 (210,256 ) (178,525 ) Net change in cash and cash equivalents 1 (17,110 ) (3,187 ) — — (20,296 ) Cash and cash equivalents, beginning of period 2 111,452 33,668 219 — 145,341 Cash and cash equivalents, end of period $ 3 $ 94,342 $ 30,481 $ 219 $ — $ 125,045 Condensed Consolidating Statements of Cash Flows - continued Nine Months Ended September 30, 2014 Non- Non- Guarantor Guarantor Subsidiaries Subsidiaries Guarantor (100% (Not 100% (In thousands) Parent Subsidiaries Owned) Owned) Eliminations Consolidated Cash flows from operating activities Net cash from operating activities $ (43,397 ) $ 188,817 $ 54,828 $ 35,866 $ (3,613 ) $ 232,501 Cash flows from investing activities Capital expenditures (24,090 ) (36,269 ) (22,635 ) (11,623 ) — (94,617 ) Deconsolidation of Borgata — — — (26,891 ) — (26,891 ) Net activity with affiliates — (169,594 ) 5,598 98 163,898 — Other investing activities — 1,629 (639 ) 2,197 — 3,187 Net cash from investing activities (24,090 ) (204,234 ) (17,676 ) (36,219 ) 163,898 (118,321 ) Cash flows from financing activities Borrowings under bank credit facility 605,000 — 242,100 410,900 — 1,258,000 Payments under bank credit facility (698,400 ) — (283,350 ) (444,900 ) — (1,426,650 ) Debt financing costs, net (84 ) — — (205 ) — (289 ) Net activity with affiliates 160,285 — — — (160,285 ) — Share-based compensation activities, net 783 — — — — 783 Other financing activities (95 ) — (7 ) (2,850 ) — (2,952 ) Net cash from financing activities 67,489 — (41,257 ) (37,055 ) (160,285 ) (171,108 ) Net change in cash and cash equivalents 2 (15,417 ) (4,105 ) (37,408 ) — (56,928 ) Cash and cash equivalents, beginning of period — 106,445 33,766 37,627 — 177,838 Cash and cash equivalents, end of period $ 2 $ 91,028 $ 29,661 $ 219 $ — $ 120,910

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2015
Subsequent Events [Abstract]
Subsequent Events	SUBSEQUENT EVENTS Redemption of HoldCo Note As part of the consideration tendered in the November 2012 acquisition of Peninsula, Boyd Acquisition II, LLC ("HoldCo"), an indirect wholly-owned subsidiary of Boyd, issued a promissory note (the "HoldCo Note") to the seller. The principal balance assigned to the HoldCo Note was $143.0 million . At the option of HoldCo, the semi-annual interest on the HoldCo Note could be paid in cash or paid-in-kind and added to the principal balance. In accordance with these terms, $14.8 million of accrued and unpaid interest was added to the principal balance of the HoldCo Note, resulting in a total principal balance of $157.8 million . On November 6, 2015, HoldCo prepaid the HoldCo Note and $5.8 million of related accrued interest. As a result of this redemption, the Company will record a loss on early extinguishment of debt of $7.9 million during fourth quarter 2015 to write-off the remaining unamortized discount and deferred finance charges. The redemption was funded with borrowings under the Boyd Gaming Credit Facility. We have evaluated all events or transactions that occurred after September 30, 2015 . During this period, up to the filing date, we did not identify any additional subsequent events, the effects of which would require disclosure or adjustment to our financial position or results of operations.

Summary of Significant Accoun23

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2015
Accounting Policies [Abstract]
Gaming Taxes	Gaming Taxes We are subject to taxes based on gross gaming revenues in the jurisdictions in which we operate. These gaming taxes are assessed based on our gaming revenues and are recorded as a gaming expense in the condensed consolidated statements of operations. These taxes totaled approximately $83.2 million and $96.8 million for the three months ended September 30, 2015 and 2014 , respectively, and $252.1 million and $289.4 million for the nine months ended September 30, 2015 and 2014 , respectively.
Income Taxes	Income Taxes Income taxes are recorded under the asset and liability method, whereby deferred tax assets and liabilities are recognized based on the future tax consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases, and attributable to operating loss and tax credit carryforwards. We reduce the carrying amounts of deferred tax assets by a valuation allowance, if based on the available evidence it is more likely than not that such assets will not be realized. Accordingly, the need to establish valuation allowances for deferred tax assets is continually assessed based on a more-likely-than-not realization threshold. This assessment considers, among other matters, the nature, frequency and severity of current and cumulative losses, forecasts of future profitability, the duration of statutory carryforward periods, our experience with the utilization of operating loss and tax credit carryforwards before expiration and tax planning strategies. In accordance with GAAP, we have computed our provision for income taxes by applying the actual effective tax rate, under the discrete method, to quarter-to-date income. The discrete method was used to calculate the income tax expense or benefit as the annual effective tax rate was not considered a reliable estimate of year-to-date income tax expense or benefit. We believe this method provides the most reliable estimate of year-to-date income tax expense. Our current rate is impacted by adjustments that are largely independent of our operating results before taxes. Such adjustments relate primarily to the accrual of non-cash tax expense in connection with the tax amortization of indefinite-lived intangible assets that are not available to offset existing deferred tax assets. The deferred tax liabilities created by the tax amortization of these intangibles cannot be used to offset corresponding increases in the net operating loss deferred tax assets when determining our valuation allowance. Our current rate is also impacted by the resolution of federal and state income tax examinations and changes in accruals established for potentially unfavorable outcomes in connection with these examinations. Other Long Term Tax Liabilities The Company's income tax returns are subject to examination by the Internal Revenue Service ("IRS") and other tax authorities in the locations where it operates. The Company assesses potentially unfavorable outcomes of such examinations based on accounting standards for uncertain income taxes, which prescribe a minimum recognition threshold a tax position is required to meet before being recognized in the financial statements. Uncertain tax position accounting standards apply to all tax positions related to income taxes. These accounting standards utilize a two-step approach for evaluating tax positions. Recognition occurs when the Company concludes that a tax position, based on its technical merits, is more likely than not to be sustained upon examination. Measurement is only addressed if the position is deemed to be more likely than not to be sustained. The tax benefit is measured as the largest amount of benefit that is more likely than not to be realized upon settlement. Use of the term "more likely than not" indicates the likelihood of occurrence is greater than 50%. Tax positions failing to qualify for initial recognition are recognized in the first subsequent interim period that they meet the "more likely than not" standard. If it is subsequently determined that a previously recognized tax position no longer meets the "more likely than not" standard, it is required that the tax position is derecognized. Accounting standards for uncertain tax positions specifically prohibit the use of a valuation allowance as a substitute for derecognition of tax positions. As applicable, the Company will recognize accrued penalties and interest related to unrecognized tax benefits in the provision for income taxes. Accrued interest and penalties are included in other long-term tax liabilities on the balance sheet. A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows: Nine Months Ended September 30, (In thousands) 2015 Unrecognized tax benefit as of January 1, 2015 $ 30,198 Reductions: Tax positions related to prior years (27,717 ) Unrecognized tax benefit as of September 30, 2015 $ 2,481 The entire $2.5 million balance of unrecognized tax benefits at September 30, 2015, if recognized, would impact the effective tax rate. We recognize accrued interest related to unrecognized tax benefits in our income tax provision. During the quarter ended September 30, 2015 we recognized an interest-related benefit of $0.5 million in our tax provision. We have accrued interest and penalties of $0.6 million as of September 30, 2015, in our consolidated balance sheet. During the first quarter of 2015, we received Joint Committee approval on our IRS appeals agreement, effectively settling our 2005 through 2009 examination. As a result of the settlement, we received an approximate $2.4 million refund and reduced our unrecognized tax benefits by $25.7 million , of which $17.6 million impacted our effective tax rate. Additionally, as a result of the settlement, we reduced the interest accrued on our unrecognized tax benefits by $5.8 million and recorded a benefit to our tax provision. During the third quarter of 2015, we received a final audit determination in connection with our New Jersey examination, effectively settling years 2003 through 2009. As a result of the determination, we reduced our unrecognized tax benefits by $2.0 million , all of which impacted our effective tax rate. Additionally, as a result of the settlement, we reduced the interest accrued on our unrecognized tax benefits by $0.5 million and recorded a benefit to our tax provision.
Net Income (Loss) Per Share	Net Income (Loss) per Share Basic net income (loss) per share is computed by dividing net income (loss) applicable to Boyd Gaming Corporation stockholders by the weighted-average number of common shares outstanding during the period. Diluted earnings per share reflects the additional dilution for all potentially-dilutive securities, such as stock options. Due to the net losses for the three months and nine months ended September 30, 2014 , the effect of all potential common share equivalents was anti-dilutive, and therefore all such shares were excluded from the computation of diluted weighted average shares outstanding for this period. The amount of potential common share equivalents were as follows: Three Months Ended Nine Months Ended September 30, September 30, (In thousands) 2014 2014 Potential dilutive effect 904.6 926.1
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with 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 revenues and expenses during the reporting period. Actual results could differ from these estimates.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements Accounting Standards Update 2015-15, Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements ("Update 2015-15") In August 2015, the Financial Accounting Standards Board ("FASB") issued Update 2015-15, which further clarifies the presentation and subsequent measurement of debt issuance costs related to line-of-credit arrangements. Debt issuance costs related to line-of-credit of arrangements can be recorded as an asset and subsequently amortized ratably over the term of the line-of-credit arrangement, regardless of whether there are any outstanding borrowings on the line-of-credit arrangement. The standard is effective for financial statements issued for fiscal years beginning after December 15, 2015, for interim periods within those fiscal years, and early adoption is permitted. The Company determined that the impact of the new standard on its consolidated financial statements will not be material. Accounting Standards Update 2015-14, Revenue from Contracts with Customers - Deferral of the Effective Date ("Update 2015-14") In August 2015, the FASB issued Update 2015-14, which defers the implementation of Accounting Standards Update 2014-09, Revenue from Contracts with Customers ("Update 2014-09") for one year from the initial effective date. The initial effective date of Update 2014-09 was for annual reporting periods beginning after December 15, 2016, and early adoption was not permitted. Update 2015-14 extends the effective date to annual reporting periods beginning after December 15, 2017, including interim reporting periods within that reporting period. Earlier application is permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting periods within that reporting period. The Company is evaluating the impact of the adoption of Update 2015-14 and 2014-09 to the consolidated financial position or results of operations. Accounting Standards Update 2015-11, Simplifying the Measurement of Inventory ("Update 2015-11") In July 2015, the FASB issued Update 2015-11, which provides guidance on inventory measurement. Inventory, excluding inventory that is measured using last-in, first-out (LIFO) or the retail inventory method, should be measured at the lower of cost and net realizable value. The standard is effective for fiscal years, and interim periods within those years, beginning after December 15, 2016, and early adoption is permitted. The Company determined that the impact of the new standard on its consolidated financial statements will not be material. Accounting Standards Update 2015-08 Business Combinations ("Update 2015-08") In May 2015, the FASB issued Update 2015-08, which provides updates to guidance related to pushdown accounting and is effective immediately. The Company determined that the impact of the new standard on its financial reporting will not be material. Accounting Standards Update 2015-05 Customers Accounting for Fees Paid in a Cloud Computing Arrangement (Topic 350) ("Update 2015-05") In April 2015, the FASB issued Update 2015-05, which provides guidance on a customer's accounting for cloud computing costs. The standard is effective for fiscal years, and interim periods within those years, beginning after December 15, 2015, and early adoption is permitted. The Company determined that the impact of the new standard on its consolidated financial statements will not be material. Accounting Standards Update 2015-03, Simplifying the Presentation of Debt Issuance Costs ("Update 2015-03") In April 2015, the FASB issued Update 2015-03, which requires that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. The standard is effective for financial statements issued for fiscal years beginning after December 15, 2015, for interim periods within those fiscal years, and early adoption is permitted. The Company determined that the impact of the new standard on its financial reporting will not be material. Accounting Standards Update 2015-02, Amendments to the Consolidation Analysis ("Update 2015-02") Update 2015-02, issued by the FASB in February 2015, amends the consolidation requirements in ASC 810 and changes the consolidation analysis required under GAAP. The standard is effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2015, with early adoption permitted. The Company determined that the impact of the new standard on its financial reporting will not be material. Accounting Standards Update 2015-01, Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items ("Update 2015-01") In January 2015, the FASB issued Update 2015-01 eliminating from GAAP the concept of an extraordinary item, which is an event or transaction that is both (1) unusual in nature and (2) infrequently occurring. Under Update 2015-01, an entity will no longer (1) segregate an extraordinary item from the results of ordinary operations; (2) separately present an extraordinary item on its income statement, net of tax, after income from continuing operations; or (3) disclose income taxes and earnings-per-share data applicable to an extraordinary item. The standard is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015 with early adoption permitted. The Company determined that the impact of the new standard on its consolidated financial statements will not be material. A variety of proposed or otherwise potential accounting standards are currently being studied by standard-setting organizations and certain regulatory agencies. Because of the tentative and preliminary nature of such proposed standards, we have not yet determined the effect, if any, that the implementation of such proposed standards would have on our consolidated financial statements.

Summary of Significant Accoun24

Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2015
Accounting Policies [Abstract]
Schedule of Promotional Allowances	The amounts included in promotional allowances are as follows: Three Months Ended Nine Months Ended September 30, September 30, (In thousands) 2015 2014 2015 2014 Rooms $ 19,573 $ 40,420 $ 57,505 $ 112,825 Food and beverage 38,139 53,247 112,984 152,462 Other 4,113 34,001 10,445 91,040 Total promotional allowances $ 61,825 $ 127,668 $ 180,934 $ 356,327 The estimated costs of providing such promotional allowances are as follows: Three Months Ended Nine Months Ended September 30, September 30, (In thousands) 2015 2014 2015 2014 Rooms $ 8,988 $ 15,371 $ 26,240 $ 43,956 Food and beverage 33,925 46,841 99,874 133,889 Other 3,214 6,512 8,889 17,199 Total estimated cost of promotional allowances $ 46,127 $ 68,724 $ 135,003 $ 195,044
Unrecognized Tax Benefit	A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows: Nine Months Ended September 30, (In thousands) 2015 Unrecognized tax benefit as of January 1, 2015 $ 30,198 Reductions: Tax positions related to prior years (27,717 ) Unrecognized tax benefit as of September 30, 2015 $ 2,481
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share	The amount of potential common share equivalents were as follows: Three Months Ended Nine Months Ended September 30, September 30, (In thousands) 2014 2014 Potential dilutive effect 904.6 926.1

Deconsolidation of Borgata Equi

Deconsolidation of Borgata Equity Subsidiary Financial Information (Tables)	9 Months Ended
	Sep. 30, 2015
Equity Method Investments and Joint Ventures [Abstract]
Equity Method Investments	Summarized income statement information for Borgata is as follows: Three Months Ended Nine Months Ended September 30, September 30, (In thousands) 2015 2014 2015 2014 Net revenues $ 237,461 $ 209,946 $ 611,213 $ 559,064 Operating expenses 175,248 166,509 495,473 481,709 Operating income 62,213 43,437 115,740 77,355 Non-operating expenses 25,363 20,460 58,909 56,280 Net income $ 36,850 $ 22,977 $ 56,831 $ 21,075

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	9 Months Ended
	Sep. 30, 2015
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	Property and equipment, net consists of the following: September 30, December 31, (In thousands) 2015 2014 Land $ 229,431 $ 229,684 Buildings and improvements 2,533,795 2,534,618 Furniture and equipment 1,137,757 1,079,878 Riverboats and barges 238,731 239,669 Construction in progress 29,158 35,675 Other 8,078 11,502 Total property and equipment 4,176,950 4,131,026 Less accumulated depreciation 1,951,307 1,844,918 Property and equipment, net $ 2,225,643 $ 2,286,108
Depreciation Expense Table	Depreciation expense for the three and nine months ended September 30, 2015 and 2014 is as follows: Three Months Ended Nine Months Ended September 30, September 30, (In thousands) 2015 2014 2015 2014 Depreciation expense $ 44,643 $ 57,536 $ 134,904 $ 172,561

Intangible Assets (Tables)

Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 2015
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Schedule of Intangible Assets	Intangible assets consist of the following: September 30, 2015 Weighted Gross Cumulative Average Life Carrying Cumulative Impairment Intangible (In thousands) Remaining Value Amortization Losses Assets, Net Amortizing intangibles: Customer relationships 2.1 years $ 136,300 $ (103,582 ) $ — $ 32,718 Favorable lease rates 32.8 years 45,370 (11,737 ) — 33,633 Development agreement — 21,373 — — 21,373 203,043 (115,319 ) — 87,724 Indefinite lived intangible assets: Trademarks and other Indefinite 129,501 — (3,500 ) 126,001 Gaming license rights Indefinite 873,335 (33,960 ) (138,872 ) 700,503 1,002,836 (33,960 ) (142,372 ) 826,504 Balance, September 30, 2015 $ 1,205,879 $ (149,279 ) $ (142,372 ) $ 914,228 December 31, 2014 Weighted Gross Cumulative Average Life Carrying Cumulative Impairment Intangible (In thousands) Remaining Value Amortization Losses Assets, Net Amortizing intangibles: Customer relationships 2.9 years $ 139,600 $ (87,642 ) $ — $ 51,958 Favorable lease rates 33.4 years 45,370 (10,956 ) — 34,414 Development agreement — 21,373 — — 21,373 206,343 (98,598 ) — 107,745 Indefinite lived intangible assets: Trademarks Indefinite 129,501 — (3,500 ) 126,001 Gaming license rights Indefinite 873,335 (33,960 ) (138,872 ) 700,503 1,002,836 (33,960 ) (142,372 ) 826,504 Balance, December 31, 2014 $ 1,209,179 $ (132,558 ) $ (142,372 ) $ 934,249

Accrued Liabilities (Tables)

Accrued Liabilities (Tables)	9 Months Ended
	Sep. 30, 2015
Payables and Accruals [Abstract]
Schedule of Accrued Liabilities	Accrued liabilities consist of the following: September 30, December 31, (In thousands) 2015 2014 Payroll and related expenses $ 70,355 $ 69,672 Interest 36,244 33,985 Gaming liabilities 38,990 35,698 Player loyalty program liabilities 18,545 19,058 Accrued liabilities 98,789 80,853 Total accrued liabilities $ 262,923 $ 239,266

Long-Term Debt (Tables)

Long-Term Debt (Tables)	9 Months Ended
	Sep. 30, 2015
Line of Credit Facility [Line Items]
Schedule of Long-term Debt Instruments	Long-term debt, net of current maturities consists of the following: September 30, 2015 Interest Unamortized Rates at Outstanding Unamortized Origination Long-Term (In thousands) Sept. 30, 2015 Principal Discount Fees Debt, Net Boyd Gaming Corporation Debt: Bank credit facility 3.77 % $ 1,064,725 $ (2,853 ) $ — $ 1,061,872 9.00% senior notes due 2020 9.00 % 350,000 — — 350,000 6.875% senior notes due 2023 6.88 % 750,000 — — 750,000 HoldCo Note 8.00 % 157,810 (8,257 ) — 149,553 2,322,535 (11,110 ) — 2,311,425 Peninsula Segment Debt: Bank credit facility 4.25 % 668,950 — — 668,950 8.375% senior notes due 2018 8.38 % 350,000 — — 350,000 1,018,950 — — 1,018,950 Total long-term debt 3,341,485 (11,110 ) — 3,330,375 Less current maturities 27,688 — — 27,688 Long-term debt, net $ 3,313,797 $ (11,110 ) $ — $ 3,302,687 December 31, 2014 Interest Unamortized Rates at Outstanding Unamortized Origination Long-Term (In thousands) Dec. 31, 2014 Principal Discount Fees Debt, Net Boyd Gaming Corporation Debt: Bank credit facility 3.66 % $ 1,387,425 $ (3,589 ) $ — $ 1,383,836 9.125% senior notes due 2018 9.13 % 500,000 — (4,845 ) 495,155 9.00% senior notes due 2020 9.00 % 350,000 — — 350,000 HoldCo Note 8.00 % 151,740 (11,743 ) — 139,997 2,389,165 (15,332 ) (4,845 ) 2,368,988 Peninsula Segment Debt: Bank credit facility 4.25 % 742,400 — — 742,400 8.375% senior notes due 2018 8.38 % 350,000 — — 350,000 Other various 3 — — 3 1,092,403 — — 1,092,403 Total long-term debt 3,481,568 (15,332 ) (4,845 ) 3,461,391 Less current maturities 29,753 — — 29,753 Long-term debt, net $ 3,451,815 $ (15,332 ) $ (4,845 ) $ 3,431,638
Schedule of Extinguishment of Debt	The components of the loss on early extinguishments of debt are as follows: Three Months Ended Nine Months Ended September 30, September 30, (In thousands) 2015 2014 2015 2014 9.125% Senior Notes premium and consent fees $ — $ — $ 23,962 $ — 9.125% Senior Notes deferred finance charges — — 4,888 — Boyd Gaming Credit Facility deferred finance charges 444 — 1,602 — Peninsula Credit Facility deferred finance charges 419 71 1,881 1,129 Total loss on early extinguishments of debt $ 863 $ 71 $ 32,333 $ 1,129
Bank Credit Facility | Bank Credit Facility [Member] | Parent
Line of Credit Facility [Line Items]
Schedule of Line of Credit Facilities	The outstanding principal amounts under the Third Amended and Restated Credit Agreement (the "Boyd Gaming Credit Facility") are comprised of the following: (In thousands) September 30, 2015 December 31, 2014 Revolving Credit Facility $ 70,000 $ 300,000 Term A Loan 195,275 221,375 Term B Loan 778,750 840,750 Swing Loan 20,700 25,300 Total outstanding principal amounts under the Boyd Gaming Credit Facility $ 1,064,725 $ 1,387,425
Bank Credit Facility | Bank Credit Facility [Member] | Subsidiary, Peninsula Gaming [Member]
Line of Credit Facility [Line Items]
Schedule of Line of Credit Facilities	The outstanding principal amounts under the Peninsula senior secured credit facility (the "Peninsula Credit Facility") are comprised of the following: ( In thousands ) September 30, 2015 December 31, 2014 Term Loan $ 656,750 $ 734,000 Revolving Facility 5,000 2,000 Swing Loan 7,200 6,400 Total outstanding principal amounts under the Peninsula Credit Facility $ 668,950 $ 742,400

Stockholders' Equity and Stoc30

Stockholders' Equity and Stock Incentive Plans (Tables)	9 Months Ended
	Sep. 30, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Employee Service Share-based Compensation, Allocation of Recognized Period Costs	The following table provides classification detail of the total costs related to our share-based employee compensation plans reported in our condensed consolidated statements of operations. Three Months Ended Nine Months Ended September 30, September 30, (In thousands) 2015 2014 2015 2014 Gaming $ 68 $ 49 $ 191 $ 231 Food and beverage 12 9 36 44 Room 6 4 17 21 Selling, general and administrative 345 247 969 1,173 Corporate expense 1,429 1,217 7,014 9,962 Other operating items, net — (192 ) — (192 ) Total share-based compensation expense $ 1,860 $ 1,334 $ 8,227 $ 11,239

Noncontrolling Interest (Tables

Noncontrolling Interest (Tables)	9 Months Ended
	Sep. 30, 2015
Noncontrolling Interest [Abstract]
Schedule of Changes in Noncontrolling Interest	Changes in the noncontrolling interest for the nine months ended September 30, 2014 , are as follows: Nine Months Ended September 30, 2014 (In thousands) Holding Company Other Total Balance, January 1, 2014 $ 180,430 $ 20 $ 180,450 Attributable net loss 11,403 — 11,403 Capital contributions — 30 30 Deconsolidation of Borgata on September 30, 2014 (191,833 ) — (191,833 ) Balance, September 30, 2014 $ — $ 50 $ 50

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2015
Fair Value Disclosures [Abstract]
Fair Value, Assets Measured on Recurring Basis	Balances Measured at Fair Value The following tables show the fair values of certain of our financial instruments: September 30, 2015 (In thousands) Balance Level 1 Level 2 Level 3 Assets Cash and cash equivalents $ 125,045 $ 125,045 $ — $ — Restricted cash 24,734 24,734 — — Investment available for sale 17,949 — — 17,949 Liabilities Contingent payments $ 3,587 $ — $ — $ 3,587 December 31, 2014 (In thousands) Balance Level 1 Level 2 Level 3 Assets Cash and cash equivalents $ 145,341 $ 145,341 $ — $ — Restricted cash 18,107 18,107 — — Investment available for sale 18,357 — — 18,357 Liabilities Merger earnout $ 75 $ — $ — $ 75 Contingent payments 3,792 — — 3,792
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation	The following table summarizes the changes in fair value of the Company's Level 3 assets and liabilities: Three Months Ended September 30, 2015 Assets Liability (In thousands) Investment Available for Sale Contingent Payments Balance at July 1, 2015 $ 17,276 $ (3,642 ) Total gains (losses) (realized or unrealized): Included in earnings 31 (156 ) Included in other comprehensive income (loss) 642 — Transfers in or out of Level 3 — — Purchases, sales, issuances and settlements: Settlements — 211 Balance at September 30, 2015 $ 17,949 $ (3,587 ) Gains (losses) included in earnings attributable to the change in unrealized gains relating to assets and liabilities still held at the reporting date: Included in interest income $ 31 $ — Included in interest expense — (156 ) Three Months Ended September 30, 2014 Assets Liabilities (In thousands) Investment Available for Sale Merger Earnout Contingent Payments Balance at July 1, 2014 $ 17,443 $ (450 ) $ (4,278 ) Total gains (losses) (realized or unrealized): Included in earnings 29 225 (181 ) Included in other comprehensive income (loss) 681 — — Transfers in or out of Level 3 — — — Purchases, sales, issuances and settlements: Settlements — — 201 Balance at September 30, 2014 $ 18,153 $ (225 ) $ (4,258 ) Gains (losses) included in earnings attributable to the change in unrealized gains relating to assets and liabilities still held at the reporting date: Included in interest income $ 29 $ — $ — Included in interest expense — — (181 ) Nine Months Ended September 30, 2015 Assets Liabilities (In thousands) Investment Available for Sale Merger Earnout Contingent Payments Balance at January 1, 2015 $ 18,357 $ (75 ) $ (3,792 ) Total gains (losses) (realized or unrealized): Included in earnings 93 75 (476 ) Included in other comprehensive income (loss) (121 ) — — Transfers in or out of Level 3 — — — Purchases, sales, issuances and settlements: Settlements (380 ) — 681 Balance at September 30, 2015 $ 17,949 $ — $ (3,587 ) Gains (losses) included in earnings attributable to the change in unrealized gains relating to assets and liabilities still held at the reporting date: Included in interest income $ 93 $ — $ — Included in interest expense — — (476 ) Nine Months Ended September 30, 2014 Assets Liabilities (In thousands) Investment Available for Sale Merger Earnout Contingent Payments Balance at January 1, 2014 $ 17,128 $ (1,125 ) $ (4,343 ) Total gains (losses) (realized or unrealized): Included in earnings 89 900 (549 ) Included in other comprehensive income (loss) 1,291 — — Transfers in or out of Level 3 — — — Purchases, sales, issuances and settlements: Settlements (355 ) — 634 Balance at September 30, 2014 $ 18,153 $ (225 ) $ (4,258 ) Gains (losses) included in earnings attributable to the change in unrealized gains relating to assets and liabilities still held at the reporting date: Included in interest income $ 89 $ — $ — Included in interest expense — — (549 )
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques	The table below summarizes the significant unobservable inputs used in calculating fair value for our Level 3 assets and liabilities: Valuation Technique Unobservable Input Rate Investment available for sale Discounted cash flow Discount rate 10.2 % Contingent payments Discounted cash flow Discount rate 18.5 %
Fair Value, Liabilities Measured on Recurring and Nonrecurring Basis	The following tables provide the fair value measurement information about our long-term debt: September 30, 2015 (In thousands) Outstanding Face Amount Carrying Value Estimated Fair Value Fair Value Hierarchy Boyd Gaming Corporation Debt: Bank credit facility $ 1,064,725 $ 1,061,872 $ 1,062,290 Level 2 9.00% senior notes due 2020 350,000 350,000 374,500 Level 1 6.875% senior notes due 2023 750,000 750,000 759,375 Level 1 HoldCo Note 157,810 149,553 149,919 Level 3 2,322,535 2,311,425 2,346,084 Peninsula Segment Debt: Bank credit facility 668,950 668,950 667,308 Level 2 8.375% Senior Notes due 2018 350,000 350,000 363,125 Level 2 1,018,950 1,018,950 1,030,433 Total debt $ 3,341,485 $ 3,330,375 $ 3,376,517 December 31, 2014 (In thousands) Outstanding Face Amount Carrying Value Estimated Fair Value Fair Value Hierarchy Boyd Gaming Corporation Debt: Bank credit facility $ 1,387,425 $ 1,383,836 $ 1,395,595 Level 2 9.125% senior notes due 2018 500,000 495,155 517,500 Level 1 9.00% senior notes due 2020 350,000 350,000 359,625 Level 1 HoldCo Note 151,740 139,997 144,153 Level 3 2,389,165 2,368,988 2,416,873 Peninsula Segment Debt: Bank credit facility 742,400 742,400 754,364 Level 2 8.375% senior notes due 2018 350,000 350,000 363,125 Level 2 Other 3 3 3 Level 3 1,092,403 1,092,403 1,117,492 Total debt $ 3,481,568 $ 3,461,391 $ 3,534,365 Balances Disclosed at Fair Value The following tables provide the fair value measurement information about our obligation under minimum assessment agreements and other financial instruments: September 30, 2015 (In thousands) Outstanding Face Amount Carrying Value Estimated Fair Value Fair Value Hierarchy Liabilities Obligation under assessment arrangements $ 35,378 $ 27,742 $ 28,222 Level 3 Other financial instruments 200 182 182 Level 3 December 31, 2014 (In thousands) Outstanding Face Amount Carrying Value Estimated Fair Value Fair Value Hierarchy Liabilities Obligation under assessment arrangements $ 36,749 $ 28,612 $ 29,529 Level 3 Other financial instruments 300 268 268 Level 3

Segment Information (Tables)

Segment Information (Tables)	9 Months Ended
	Sep. 30, 2015
Segment Reporting [Abstract]
Schedule of Composition of Segments	We have aggregated certain of our properties in order to present five Reportable Segments: (i) Las Vegas Locals; (ii) Downtown Las Vegas; (iii) Midwest and South; (iv) Peninsula; and (v) Borgata. The table below lists the classification of each of our properties. Las Vegas Locals Gold Coast Hotel and Casino Las Vegas, Nevada The Orleans Hotel and Casino Las Vegas, Nevada Sam's Town Hotel and Gambling Hall Las Vegas, Nevada Suncoast Hotel and Casino Las Vegas, Nevada Eldorado Casino Henderson, Nevada Jokers Wild Casino Henderson, Nevada Downtown Las Vegas California Hotel and Casino Las Vegas, Nevada Fremont Hotel and Casino Las Vegas, Nevada Main Street Station Casino, Brewery and Hotel Las Vegas, Nevada Midwest and South Sam's Town Hotel and Gambling Hall Tunica, Mississippi IP Casino Resort Spa Biloxi, Mississippi Par-A-Dice Hotel Casino East Peoria, Illinois Blue Chip Casino, Hotel & Spa Michigan City, Indiana Treasure Chest Casino Kenner, Louisiana Delta Downs Racetrack Casino & Hotel Vinton, Louisiana Sam's Town Hotel and Casino Shreveport, Louisiana Peninsula Diamond Jo Dubuque Dubuque, Iowa Diamond Jo Worth Northwood, Iowa Evangeline Downs Racetrack and Casino Opelousas, Louisiana Amelia Belle Casino Amelia, Louisiana Kansas Star Casino Mulvane, Kansas Borgata Borgata Hotel Casino & Spa Atlantic City, New Jersey
Reconciliation of Revenue and Adjusted EBITDA from Segments to Consolidated	The following table sets forth, for the periods indicated, certain operating data for our Reportable Segments, and reconciles Total Reportable Segment Adjusted EBITDA to operating income, as reported in our accompanying condensed consolidated statements of operations: Three Months Ended Nine Months Ended September 30, September 30, (In thousands) 2015 2014 2015 2014 Net Revenues Las Vegas Locals $ 148,022 $ 141,207 $ 451,356 $ 440,920 Downtown Las Vegas 56,685 53,379 171,723 164,664 Midwest and South 215,799 210,732 651,341 631,472 Peninsula 125,807 123,579 382,338 373,606 Borgata (1) — 209,946 — 559,064 Total Reportable Segment Net Revenues $ 546,313 $ 738,843 $ 1,656,758 $ 2,169,726 Adjusted EBITDA Las Vegas Locals $ 32,261 $ 28,052 $ 113,313 $ 104,640 Downtown Las Vegas 10,144 6,315 33,128 24,193 Midwest and South 50,717 43,593 153,478 129,890 Peninsula 45,630 42,875 141,157 132,918 Borgata (1) 37,987 56,873 79,163 119,917 Total Reportable Segment Adjusted EBITDA (2) 176,739 177,708 520,239 511,558 Corporate expense (13,581 ) (13,848 ) (45,000 ) (42,643 ) Adjusted EBITDA 163,158 163,860 475,239 468,915 Other operating costs and expenses Deferred rent 857 903 2,573 2,714 Depreciation and amortization 51,345 66,168 155,251 198,245 Preopening expense 1,434 1,262 2,769 3,836 Share-based compensation expense 1,860 1,526 8,227 11,431 Impairments of assets — 18,279 1,065 20,205 Asset transaction costs 80 3,064 1,449 5,078 Other operating charges and credits, net 172 (1,116 ) 342 (1,863 ) Our share of Borgata's other operating costs and expenses 6,880 — 21,293 — Total other operating costs and expenses 62,628 90,086 192,969 239,646 Operating income $ 100,530 $ 73,774 $ 282,270 $ 229,269 (1) Due to the deconsolidation of Borgata on September 30, 2014, our condensed consolidated statement of operations for the three and nine months ended September 30, 2015 reflects our accounting for our 50% ownership interest in Borgata by applying the equity method. For the three and nine months ended September 30, 2014 , Borgata's financial results are reflected on a full consolidation basis. (2) Total Reportable Segment Adjusted EBITDA excludes corporate expense.
Reconciliation of Assets from Segment to Consolidated	The Company's assets by Reportable Segment consisted of the following amounts: September 30, December 31, (In thousands) 2015 2014 Assets Las Vegas Locals $ 1,150,546 $ 1,164,115 Downtown Las Vegas 134,887 128,682 Midwest and South 1,265,323 1,302,002 Peninsula 1,411,030 1,459,529 Total Reportable Segment Assets 3,961,786 4,054,328 Corporate 447,366 424,596 Total Assets $ 4,409,152 $ 4,478,924

Condensed Consolidating Finan34

Condensed Consolidating Financial Information (Tables)	9 Months Ended
	Sep. 30, 2015
Schedule of adjustments [Line Items]
Schedule of Condensed Balance Sheet	Condensed Consolidating Balance Sheets September 30, 2015 Non- Non- Guarantor Guarantor Subsidiaries Subsidiaries Guarantor (100% (Not 100% (In thousands) Parent Subsidiaries Owned) Owned) Eliminations Consolidated Assets Cash and cash equivalents $ 3 $ 94,342 $ 30,481 $ 219 $ — $ 125,045 Other current assets 13,726 75,154 32,967 — (18,724 ) 103,123 Property and equipment, net 60,815 1,746,830 417,998 — — 2,225,643 Investments in subsidiaries 3,531,500 153,970 — — (3,434,337 ) 251,133 Intercompany receivable — 1,833,571 — — (1,833,571 ) — Other assets, net 44,084 9,247 51,339 — — 104,670 Intangible assets, net — 424,301 489,927 — — 914,228 Goodwill, net — 212,794 472,516 — — 685,310 Total assets $ 3,650,128 $ 4,550,209 $ 1,495,228 $ 219 $ (5,286,632 ) $ 4,409,152 Liabilities and Stockholders' Equity Current maturities of long-term debt $ 21,500 $ — $ 6,188 $ — $ — $ 27,688 Other current liabilities 92,761 160,714 72,666 — (283 ) 325,858 Accumulated losses of subsidiaries in excess of investment — — 293 — (293 ) — Intercompany payable 846,906 — 1,004,007 475 (1,851,388 ) — Long-term debt, net of current maturities 2,140,372 — 1,162,315 — — 3,302,687 Other long-term liabilities 42,468 143,864 60,416 — — 246,748 Boyd Gaming Corporation stockholders' equity (deficit) 506,121 4,245,631 (810,657 ) (256 ) (3,434,718 ) 506,121 Noncontrolling interest — — — — 50 50 Total stockholders' equity (deficit) 506,121 4,245,631 (810,657 ) (256 ) (3,434,668 ) 506,171 Total liabilities and stockholders' equity $ 3,650,128 $ 4,550,209 $ 1,495,228 $ 219 $ (5,286,632 ) $ 4,409,152 Condensed Consolidating Balance Sheets - continued December 31, 2014 Non- Non- Guarantor Guarantor Subsidiaries Subsidiaries Guarantor (100% (Not 100% (In thousands) Parent Subsidiaries Owned) Owned) Eliminations Consolidated Assets Cash and cash equivalents $ 2 $ 111,452 $ 33,668 $ 219 $ — $ 145,341 Other current assets 10,234 69,012 21,980 — (4,617 ) 96,609 Property and equipment, net 65,365 1,775,486 445,257 — — 2,286,108 Investments in subsidiaries 3,345,735 150,694 — — (3,273,712 ) 222,717 Intercompany receivable — 1,637,101 — — (1,637,101 ) — Other assets, net 36,600 9,149 62,841 — — 108,590 Intangible assets, net — 425,083 509,166 — — 934,249 Goodwill, net — 212,794 472,516 — — 685,310 Total assets $ 3,457,936 $ 4,390,771 $ 1,545,428 $ 219 $ (4,915,430 ) $ 4,478,924 Liabilities and Stockholders' Equity Current maturities of long-term debt $ 21,500 $ — $ 8,253 $ — $ — $ 29,753 Other current liabilities 82,711 160,542 84,427 — (238 ) 327,442 Accumulated losses of subsidiaries in excess of investment — — 3,619 — (3,619 ) — Intercompany payable 668,310 — 972,425 397 (1,641,132 ) — Long-term debt, net of current maturities 2,207,490 — 1,224,148 — — 3,431,638 Other long-term liabilities 39,888 169,824 42,292 — — 252,004 Boyd Gaming Corporation stockholders' equity (deficit) 438,037 4,060,405 (789,736 ) (178 ) (3,270,491 ) 438,037 Noncontrolling interest — — — — 50 50 Total stockholders' equity (deficit) 438,037 4,060,405 (789,736 ) (178 ) (3,270,441 ) 438,087 Total liabilities and stockholders' equity $ 3,457,936 $ 4,390,771 $ 1,545,428 $ 219 $ (4,915,430 ) $ 4,478,924
Schedule of Condensed Income Statement	Condensed Consolidating Statements of Operations Three Months Ended September 30, 2015 Non- Non- Guarantor Guarantor Subsidiaries Subsidiaries Guarantor (100% (Not 100% (In thousands) Parent Subsidiaries Owned) Owned) Eliminations Consolidated Net revenues $ 28,946 $ 413,962 $ 137,854 $ — $ (34,449 ) $ 546,313 Costs and expenses Operating 450 224,649 74,767 — — 299,866 Selling, general and administrative 11,083 54,334 14,537 — — 79,954 Maintenance and utilities — 24,977 4,053 — — 29,030 Depreciation and amortization 1,657 31,327 18,361 — — 51,345 Corporate expense 13,503 50 1,456 — — 15,009 Preopening expenses 5 19 1,402 8 — 1,434 Asset transactions costs — 60 20 — — 80 Other operating items, net 136 36 — — — 172 Intercompany expenses 301 29,036 5,112 — (34,449 ) — Total costs and expenses 27,135 364,488 119,708 8 (34,449 ) 476,890 Equity in earnings of subsidiaries 57,937 25,974 (8 ) — (52,796 ) 31,107 Operating income (loss) 59,748 75,448 18,138 (8 ) (52,796 ) 100,530 Other expense (income) Interest expense, net 33,883 130 22,085 — — 56,098 Loss on early extinguishments of debt 444 — 419 — — 863 Other, net (2 ) 1,660 95 — — 1,753 Boyd's share of Borgata's non-operating items, net — 12,681 — — — 12,681 Total other expense, net 34,325 14,471 22,599 — — 71,395 Income (loss) before income taxes 25,423 60,977 (4,461 ) (8 ) (52,796 ) 29,135 Income taxes benefit (provision) 2 859 (4,571 ) — — (3,710 ) Net income (loss) $ 25,425 $ 61,836 $ (9,032 ) $ (8 ) $ (52,796 ) $ 25,425 Comprehensive income (loss) $ 26,067 $ 62,478 $ (8,390 ) $ (8 ) $ (54,080 ) $ 26,067 Condensed Consolidating Statements of Operations - continued Three Months Ended September 30, 2014 Non- Non- Guarantor Guarantor Subsidiaries Subsidiaries Guarantor (100% (Not 100% (In thousands) Parent Subsidiaries Owned) Owned) Eliminations Consolidated Net revenues $ 28,690 $ 398,573 $ 135,380 $ 209,946 $ (33,746 ) $ 738,843 Costs and expenses Operating 450 220,640 76,790 105,982 — 403,862 Selling, general and administrative 11,665 55,703 14,164 31,973 (69 ) 113,436 Maintenance and utilities — 25,967 3,967 15,116 — 45,050 Depreciation and amortization 1,246 31,475 19,309 14,138 — 66,168 Corporate expense 14,060 57 947 — — 15,064 Preopening expense 2 — 1,245 15 — 1,262 Impairments of assets — 12,098 6,181 — — 18,279 Asset transactions costs (1 ) 1,852 838 375 — 3,064 Other operating items, net 592 — 1 (1,709 ) — (1,116 ) Intercompany expenses 301 28,398 4,978 — (33,677 ) — Total costs and expenses 28,315 376,190 128,420 165,890 (33,746 ) 665,069 Equity in earnings of subsidiaries 18,973 12 (15 ) — (18,970 ) — Operating income (loss) 19,348 22,395 6,945 44,056 (18,970 ) 73,774 Other expense (income) Interest expense, net 33,230 1,254 22,661 17,809 — 74,954 Loss on early extinguishments of debt — — 71 — — 71 Other, net — — 116 — — 116 Total other expense, net 33,230 1,254 22,848 17,809 — 75,141 Income (loss) before income taxes (13,882 ) 21,141 (15,903 ) 26,247 (18,970 ) (1,367 ) Income taxes benefit (provision) (1,223 ) 5,829 (3,858 ) (2,709 ) — (1,961 ) Net income (loss) (15,105 ) 26,970 (19,761 ) 23,538 (18,970 ) (3,328 ) Net loss attributable to noncontrolling interest — — — — (11,777 ) (11,777 ) Net income (loss) attributable to controlling interest $ (15,105 ) $ 26,970 $ (19,761 ) $ 23,538 $ (30,747 ) $ (15,105 ) Comprehensive income (loss) $ (14,424 ) $ 27,651 $ (19,080 ) $ 23,538 $ (20,332 ) $ (2,647 ) Condensed Consolidating Statements of Operations - continued Nine Months Ended September 30, 2015 Non- Non- Guarantor Guarantor Subsidiaries Subsidiaries Guarantor (100% (Not 100% (In thousands) Parent Subsidiaries Owned) Owned) Eliminations Consolidated Net revenues $ 91,048 $ 1,255,657 $ 417,906 $ — $ (107,853 ) $ 1,656,758 Costs and expenses Operating 1,350 669,541 224,957 — — 895,848 Selling, general and administrative 35,828 162,718 44,110 — — 242,656 Maintenance and utilities — 69,643 11,322 — — 80,965 Depreciation and amortization 4,446 96,381 54,424 — — 155,251 Corporate expense 48,032 174 3,807 — — 52,013 Preopening expenses 7 69 2,615 78 — 2,769 Impairments of assets — — 1,065 — — 1,065 Asset transactions costs (43 ) 293 1,199 — — 1,449 Other operating items, net 136 106 100 — — 342 Intercompany expenses 903 91,226 15,724 — (107,853 ) — Total costs and expenses 90,659 1,090,151 359,323 78 (107,853 ) 1,432,358 Equity in earnings of subsidiaries 162,729 46,495 (78 ) — (151,276 ) 57,870 Operating income (loss) 163,118 212,001 58,505 (78 ) (151,276 ) 282,270 Other expense (income) Interest expense, net 101,302 1,251 66,675 — — 169,228 Loss on early extinguishments of debt 30,452 — 1,881 — — 32,333 Other, net 415 2,660 566 — — 3,641 Boyd's share of Borgata's non-operating items, net — 29,454 — — — 29,454 Total other expense, net 132,169 33,365 69,122 — — 234,656 Income (loss) before income taxes 30,949 178,636 (10,617 ) (78 ) (151,276 ) 47,614 Income taxes benefit (provision) 23,154 (3,091 ) (13,574 ) — — 6,489 Net income (loss) $ 54,103 $ 175,545 $ (24,191 ) $ (78 ) $ (151,276 ) $ 54,103 Comprehensive income (loss) $ 53,982 $ 175,424 $ (24,312 ) $ (78 ) $ (151,034 ) $ 53,982 Condensed Consolidating Statements of Operations - continued Nine Months Ended September 30, 2014 Non- Non- Guarantor Guarantor Subsidiaries Subsidiaries Guarantor (100% (Not 100% (In thousands) Parent Subsidiaries Owned) Owned) Eliminations Consolidated Net revenues $ 87,719 $ 1,215,918 $ 410,235 $ 559,064 $ (103,210 ) $ 2,169,726 Costs and expenses Operating 1,350 660,321 229,844 290,005 — 1,181,520 Selling, general and administrative 35,010 169,837 42,859 101,930 (142 ) 349,494 Maintenance and utilities — 72,855 11,271 47,211 — 131,337 Depreciation and amortization 4,399 94,351 57,366 42,129 — 198,245 Corporate expense 49,884 167 2,554 — — 52,605 Preopening expense 44 6 3,389 397 — 3,836 Impairments of assets 320 13,116 6,769 — — 20,205 Asset transactions costs 57 3,341 1,306 374 — 5,078 Other operating items, net 164 84 (2,111 ) — (1,863 ) Intercompany expenses 903 86,946 15,219 — (103,068 ) — Total costs and expenses 92,131 1,100,940 370,661 479,935 (103,210 ) 1,940,457 Equity in earnings of subsidiaries 84,689 (9,127 ) (128 ) — (75,434 ) — Operating income (loss) 80,277 105,851 39,446 79,129 (75,434 ) 229,269 Other expense (income) Interest expense, net 99,045 4,542 67,893 53,327 — 224,807 Loss on early extinguishments of debt — — 1,129 — — 1,129 Other, net — — 498 — — 498 Total other expense, net 99,045 4,542 69,520 53,327 — 226,434 Income (loss) before income taxes (18,768 ) 101,309 (30,074 ) 25,802 (75,434 ) 2,835 Income taxes provision (1,850 ) 4,377 (11,452 ) (3,125 ) — (12,050 ) Net income (loss) (20,618 ) 105,686 (41,526 ) 22,677 (75,434 ) (9,215 ) Net loss attributable to noncontrolling interest — — — — (11,403 ) (11,403 ) Net income (loss) attributable to controlling interest $ (20,618 ) $ 105,686 $ (41,526 ) $ 22,677 $ (86,837 ) $ (20,618 ) Comprehensive income (loss) $ (19,327 ) $ 106,977 $ (40,235 ) $ 22,677 $ (78,016 ) $ (7,924 )
Schedule of Condensed Cash Flow Statement	Condensed Consolidating Statements of Cash Flows Nine Months Ended September 30, 2015 Non- Non- Guarantor Guarantor Subsidiaries Subsidiaries Guarantor (100% (Not 100% (In thousands) Parent Subsidiaries Owned) Owned) Eliminations Consolidated Cash flows from operating activities Net cash from operating activities $ (38,073 ) $ 216,405 $ 49,409 $ (78 ) $ 13,786 $ 241,449 Cash flows from investing activities Capital expenditures (38,068 ) (37,045 ) (11,884 ) — — (86,997 ) Net activity with affiliates — (196,470 ) — — 196,470 — Other investing activities 2,618 — 1,159 — — 3,777 Net cash from investing activities (35,450 ) (233,515 ) (10,725 ) — 196,470 (83,220 ) Cash flows from financing activities Borrowings under bank credit facility 627,000 — 262,100 — — 889,100 Payments under bank credit facility (949,700 ) — (335,550 ) — — (1,285,250 ) Payments on retirements of long-term debt (500,000 ) — — — — (500,000 ) Premium and consent fees paid (24,246 ) — — — — (24,246 ) Proceeds from issuance of senior secured notes 750,000 — — — — 750,000 Debt issue costs (14,001 ) — — — — (14,001 ) Net activity with affiliates 178,596 — 31,582 78 (210,256 ) — Share-based compensation activities, net 5,875 — — — — 5,875 Other financing activities — — (3 ) — — (3 ) Net cash from financing activities 73,524 — (41,871 ) 78 (210,256 ) (178,525 ) Net change in cash and cash equivalents 1 (17,110 ) (3,187 ) — — (20,296 ) Cash and cash equivalents, beginning of period 2 111,452 33,668 219 — 145,341 Cash and cash equivalents, end of period $ 3 $ 94,342 $ 30,481 $ 219 $ — $ 125,045 Condensed Consolidating Statements of Cash Flows - continued Nine Months Ended September 30, 2014 Non- Non- Guarantor Guarantor Subsidiaries Subsidiaries Guarantor (100% (Not 100% (In thousands) Parent Subsidiaries Owned) Owned) Eliminations Consolidated Cash flows from operating activities Net cash from operating activities $ (43,397 ) $ 188,817 $ 54,828 $ 35,866 $ (3,613 ) $ 232,501 Cash flows from investing activities Capital expenditures (24,090 ) (36,269 ) (22,635 ) (11,623 ) — (94,617 ) Deconsolidation of Borgata — — — (26,891 ) — (26,891 ) Net activity with affiliates — (169,594 ) 5,598 98 163,898 — Other investing activities — 1,629 (639 ) 2,197 — 3,187 Net cash from investing activities (24,090 ) (204,234 ) (17,676 ) (36,219 ) 163,898 (118,321 ) Cash flows from financing activities Borrowings under bank credit facility 605,000 — 242,100 410,900 — 1,258,000 Payments under bank credit facility (698,400 ) — (283,350 ) (444,900 ) — (1,426,650 ) Debt financing costs, net (84 ) — — (205 ) — (289 ) Net activity with affiliates 160,285 — — — (160,285 ) — Share-based compensation activities, net 783 — — — — 783 Other financing activities (95 ) — (7 ) (2,850 ) — (2,952 ) Net cash from financing activities 67,489 — (41,257 ) (37,055 ) (160,285 ) (171,108 ) Net change in cash and cash equivalents 2 (15,417 ) (4,105 ) (37,408 ) — (56,928 ) Cash and cash equivalents, beginning of period — 106,445 33,766 37,627 — 177,838 Cash and cash equivalents, end of period $ 2 $ 91,028 $ 29,661 $ 219 $ — $ 120,910

Organization and Basis of Pre35

Organization and Basis of Presentation (Details)	3 Months Ended
	Sep. 30, 2015propertyentity	Jan. 31, 2010
Consolidated Entities [Line Items]
Number of gaming entertainment properties | property	21
Number of controlling interests held	1
Subsidiary, Borgata
Consolidated Entities [Line Items]
Equity Method Investment, Ownership Percentage		50.00%

Summary of Significant Accoun36

Summary of Significant Accounting Policies (Promotional Allowances) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Allowances [Line Items]
Promotional allowances	$ 61,825	$ 127,668	$ 180,934	$ 356,327
Cost of promotional allowances	46,127	68,724	135,003	195,044
Rooms
Allowances [Line Items]
Promotional allowances	19,573	40,420	57,505	112,825
Cost of promotional allowances	8,988	15,371	26,240	43,956
Food and Beverage
Allowances [Line Items]
Promotional allowances	38,139	53,247	112,984	152,462
Cost of promotional allowances	33,925	46,841	99,874	133,889
Other Products and Services
Allowances [Line Items]
Promotional allowances	4,113	34,001	10,445	91,040
Cost of promotional allowances	$ 3,214	$ 6,512	$ 8,889	$ 17,199

Summary of Significant Accoun37

Summary of Significant Accounting Policies (Gaming Taxes) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Accounting Policies [Abstract]
Gaming taxes	$ 83.2	$ 96.8	$ 252.1	$ 289.4

Summary of Significant Accoun38

Summary of Significant Accounting Policies (Unrecognized Tax Benefits) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Mar. 31, 2015	Sep. 30, 2015	Dec. 31, 2014
Income Tax Contingency [Line Items]
Unrecognized Tax Benefits	$ 2,481		$ 2,481	$ 30,198
Interest Expense in Tax Provision	500
Income Tax Examination, Penalties and Interest Accrued	600		600
Refund from Tax Settlement		$ 2,400
Income Tax Examination, Liability (Refund) Adjustment from Settlement with Taxing Authority		17,600
Unrecognized Tax Benefits, Decrease Resulting from Prior Period Tax Positions		(25,700)	(27,717)
Unrecognized Tax Benefits, Interest on Income Taxes Accrued	500	$ 5,800
Significant (Increase) Decrease in Unrecognized Tax Benefits is Reasonably Possible, Estimated Range of Change, Upper Bound	$ 2,000		$ 2,000

Summary of Significant Accoun39

Summary of Significant Accounting Policies Net Loss per Share (Details) - shares shares in Millions	3 Months Ended	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2014
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	904.6	926.1

Summary of Significant Accoun40

Summary of Significant Accounting Policies (Weighted Average Shares Outstanding) (Details) - shares shares in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Accounting Policies [Abstract]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount		904,600		926,100
Weighted average shares outstanding:
Basic	112,608	109,923	112,100	109,854
Weighted average diluted shares outstanding	113,375	109,923	112,930	109,854

Disposition (Disposition) (Deta

Disposition (Disposition) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Business Acquisition [Line Items]
Net revenues	$ 546,313	$ 738,843	$ 1,656,758	$ 2,169,726
Net income (loss) attributable to Boyd Gaming Corporation	$ 25,425	$ (15,105)	$ 54,103	$ (20,618)

Deconsolidation of Borgata (Nar

Deconsolidation of Borgata (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014	Jan. 31, 2010
Consolidated Entities [Line Items]
Assets, Current	$ 228,168		$ 228,168		$ 241,950
Impairments of assets	0	$ 18,279	1,065	$ 20,205
Investment in unconsolidated subsidiary	251,133		251,133		222,717
Assets	(4,409,152)		(4,409,152)		(4,478,924)
Liabilities, Current	$ 353,546		$ 353,546		$ 357,195
Subsidiary, Borgata
Consolidated Entities [Line Items]
Equity Method Investment, Ownership Percentage						50.00%

Deconsolidation of Borgata Eq43

Deconsolidation of Borgata Equity Investment Summarized Financial Information (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Non-operating expenses	$ 56,558	$ 75,420	$ 170,624	$ 226,219
Income taxes benefit (provision)	3,710	1,961	(6,489)	12,050
Subsidiary, Borgata
Net revenues	237,461	209,946	611,213	559,064
Operating expenses	175,248	166,509	495,473	481,709
Operating income	62,213	43,437	115,740	77,355
Non-operating expenses	25,363	20,460	58,909	56,280
Net income	$ (36,850)	$ (22,977)	$ (56,831)	$ (21,075)

Property and Equipment, Net (De

Property and Equipment, Net (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 4,176,950		$ 4,176,950		$ 4,131,026
Less accumulated depreciation	1,951,307		1,951,307		1,844,918
Property and equipment, net	2,225,643		2,225,643		2,286,108
Depreciation expense	44,643	$ 57,536	134,904	$ 172,561
Land
Property, Plant and Equipment [Line Items]
Property and equipment, gross	229,431		229,431		229,684
Buildings and Improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross	2,533,795		2,533,795		2,534,618
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	1,137,757		1,137,757		1,079,878
Riverboats and Barges
Property, Plant and Equipment [Line Items]
Property and equipment, gross	238,731		238,731		239,669
Construction in Progress
Property, Plant and Equipment [Line Items]
Property and equipment, gross	29,158		29,158		35,675
Other
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 8,078		$ 8,078		$ 11,502

Intangible Assets (Summary of A

Intangible Assets (Summary of Amortizing and Indefinite-Lived Intangibles) (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Intangible Assets [Line Items]
Intangible assets, gross	$ 1,205,879	$ 1,209,179
Intangible assets, cumulative amortization	(149,279)	(132,558)
Intangible assets, cumulative impairment	(142,372)	(142,372)
Intangible assets, net	914,228	934,249
Amortizing intangibles:
Gross carrying value	203,043	206,343
Cumulative amortization	(115,319)	(98,598)
Cumulative impairment losses	0	0
Intangible assets, net	87,724	107,745
Indefinite lived intangible assets:
Gross carrying value	1,002,836	1,002,836
Cumulative amortization	(33,960)	(33,960)
Cumulative impairment losses	(142,372)	(142,372)
Intangible assets, net	$ 826,504	$ 826,504
Customer Relationships [Member]
Amortizing intangibles:
Weighted average life	2 years 1 month	2 years 11 months
Gross carrying value	$ 136,300	$ 139,600
Cumulative amortization	(103,582)	(87,642)
Cumulative impairment losses	0	0
Intangible assets, net	$ 32,718	$ 51,958
Off-Market Favorable Lease [Member]
Amortizing intangibles:
Weighted average life	32 years 9 months	33 years 4 months 24 days
Gross carrying value	$ 45,370	$ 45,370
Cumulative amortization	(11,737)	(10,956)
Cumulative impairment losses	0	0
Intangible assets, net	$ 33,633	$ 34,414
Non-Competition Agreement
Amortizing intangibles:
Weighted average life		0 years
Development Agreement
Amortizing intangibles:
Weighted average life	0 years	0 years
Gross carrying value	$ 21,373	$ 21,373
Cumulative amortization	0	0
Cumulative impairment losses	0	0
Intangible assets, net	21,373	21,373
Trademarks
Indefinite lived intangible assets:
Gross carrying value	129,501	129,501
Cumulative amortization	0	0
Cumulative impairment losses	(3,500)	(3,500)
Intangible assets, net	126,001	126,001
Gaming License Rights
Indefinite lived intangible assets:
Gross carrying value	873,335	873,335
Cumulative amortization	(33,960)	(33,960)
Cumulative impairment losses	(138,872)	(138,872)
Intangible assets, net	$ 700,503	$ 700,503

Accrued Liabilities (Details)

Accrued Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Payables and Accruals [Abstract]
Payroll and related expenses	$ 70,355	$ 69,672
Interest	36,244	33,985
Gaming liabilities	38,990	35,698
Customer Loyalty Program Liability, Current	18,545	19,058
Accrued liabilities	98,789	80,853
Total accrued liabilities	$ 262,923	$ 239,266

Long-Term Debt (Schedule of Lon

Long-Term Debt (Schedule of Long-term Debt) (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
Unamortized discount	$ (11,110)	$ (15,332)
Unamortized origination fees	0	(4,845)
Current maturities of long-term debt	27,688	29,753
Long-term debt, gross, excluding current maturities	3,313,797	3,451,815
Long-term debt, net of current maturities	$ 3,302,687	3,431,638
Senior Notes | 9.00% Senior Notes Due 2020
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	9.00%
Parent
Debt Instrument [Line Items]
Long-term Debt, Gross	$ 2,322,535	2,389,165
Unamortized discount	(11,110)	(15,332)
Unamortized origination fees	0	(4,845)
Long-term debt, net	2,311,425	2,368,988
Current maturities of long-term debt	21,500	21,500
Long-term debt, net of current maturities	2,140,372	2,207,490
Parent | Bank Credit Facility
Debt Instrument [Line Items]
Amount outstanding	1,064,725	$ 1,387,425
Remaining borrowing capacity	$ 502,200
Parent | Bank Credit Facility | Bank Credit Facility [Member]
Debt Instrument [Line Items]
Interest rate at period end	3.774%	3.66%
Unamortized discount	$ (2,853)	$ (3,589)
Unamortized origination fees	$ 0	0
Parent | Senior Notes | 9.125% Senior Notes Due 2018
Debt Instrument [Line Items]
Unamortized discount		0
Unamortized origination fees		$ (4,845)
Debt Instrument, Interest Rate, Stated Percentage	9.125%	9.125%
Parent | Senior Notes | 9.00% Senior Notes Due 2020
Debt Instrument [Line Items]
Unamortized discount	$ 0	$ 0
Unamortized origination fees	$ 0	$ 0
Debt Instrument, Interest Rate, Stated Percentage	9.00%	9.00%
Parent | Senior Notes | 6.875 % Senior Notes Due 2023
Debt Instrument [Line Items]
Unamortized discount	$ 0
Unamortized origination fees	$ 0
Debt Instrument, Interest Rate, Stated Percentage	6.875%
Parent | Other | Holdco Note [Member]
Debt Instrument [Line Items]
Interest rate at period end	8.00%	8.00%
Long-term Debt, Gross	$ 157,810	$ 143,000
Unamortized discount	(8,257)	(11,743)
Unamortized origination fees	0	0
Subsidiary, Peninsula Gaming [Member]
Debt Instrument [Line Items]
Long-term Debt, Gross	1,018,950	1,092,403
Unamortized discount	0	0
Unamortized origination fees	0	0
Long-term debt, net	1,018,950	1,092,403
Subsidiary, Peninsula Gaming [Member] | Bank Credit Facility
Debt Instrument [Line Items]
Amount outstanding	668,950	$ 742,400
Remaining borrowing capacity	$ 32,600
Subsidiary, Peninsula Gaming [Member] | Bank Credit Facility | Bank Credit Facility [Member]
Debt Instrument [Line Items]
Interest rate at period end	4.25%	4.25%
Unamortized discount	$ 0	$ 0
Unamortized origination fees	0	0
Subsidiary, Peninsula Gaming [Member] | Senior Notes | Peninsula Senior Notes due 2018 [Member]
Debt Instrument [Line Items]
Unamortized discount	0	0
Unamortized origination fees	$ 0	$ 0
Debt Instrument, Interest Rate, Stated Percentage	8.38%	8.38%
Subsidiary, Peninsula Gaming [Member] | Other
Debt Instrument [Line Items]
Unamortized discount		$ 0
Unamortized origination fees		0
Consolidated, Excluding Borgata [Member]
Debt Instrument [Line Items]
Long-term Debt, Gross	$ 3,341,485	3,481,568
Unamortized discount	(11,110)	(15,332)
Unamortized origination fees	0	(4,845)
Long-term debt, net	3,330,375	3,461,391
Estimate of Fair Value Measurement [Member] | Fair Value, Measurements, Nonrecurring [Member] | Level 3 | Parent
Debt Instrument [Line Items]
Commitments, Fair Value Disclosure	28,222	29,529
Outstanding Face Amount | Fair Value, Measurements, Nonrecurring [Member] | Level 2 | Parent | Bank Credit Facility | Bank Credit Facility [Member]
Debt Instrument [Line Items]
Long-term Debt, Gross	1,064,725	1,387,425
Outstanding Face Amount | Fair Value, Measurements, Nonrecurring [Member] | Level 2 | Subsidiary, Peninsula Gaming [Member] | Bank Credit Facility | Bank Credit Facility [Member]
Debt Instrument [Line Items]
Long-term Debt, Gross	668,950	742,400
Outstanding Face Amount | Fair Value, Measurements, Nonrecurring [Member] | Level 2 | Subsidiary, Peninsula Gaming [Member] | Senior Notes | Peninsula Senior Notes due 2018 [Member]
Debt Instrument [Line Items]
Long-term Debt, Gross	350,000	350,000
Outstanding Face Amount | Fair Value, Measurements, Nonrecurring [Member] | Level 1 | Parent | Senior Notes | 9.125% Senior Notes Due 2018
Debt Instrument [Line Items]
Long-term Debt, Gross		500,000
Outstanding Face Amount | Fair Value, Measurements, Nonrecurring [Member] | Level 1 | Parent | Senior Notes | 9.00% Senior Notes Due 2020
Debt Instrument [Line Items]
Long-term Debt, Gross	350,000	350,000
Outstanding Face Amount | Fair Value, Measurements, Nonrecurring [Member] | Level 1 | Parent | Senior Notes | 6.875 % Senior Notes Due 2023
Debt Instrument [Line Items]
Long-term Debt, Gross	750,000
Outstanding Face Amount | Fair Value, Measurements, Nonrecurring [Member] | Level 3 | Parent
Debt Instrument [Line Items]
Commitments, Fair Value Disclosure	35,378	36,749
Outstanding Face Amount | Fair Value, Measurements, Nonrecurring [Member] | Level 3 | Parent | Other | Holdco Note [Member]
Debt Instrument [Line Items]
Long-term Debt, Gross		151,740
Outstanding Face Amount | Fair Value, Measurements, Nonrecurring [Member] | Level 3 | Subsidiary, Peninsula Gaming [Member] | Other
Debt Instrument [Line Items]
Long-term Debt, Gross		3
Carrying Value | Parent
Debt Instrument [Line Items]
Long-term debt, net	2,311,425	2,368,988
Carrying Value | Subsidiary, Peninsula Gaming [Member]
Debt Instrument [Line Items]
Long-term debt, net	1,018,950	1,092,403
Carrying Value | Consolidated, Excluding Borgata [Member]
Debt Instrument [Line Items]
Long-term debt, net	3,330,375	3,461,391
Carrying Value | Fair Value, Measurements, Nonrecurring [Member] | Level 2 | Parent | Bank Credit Facility | Bank Credit Facility [Member]
Debt Instrument [Line Items]
Long-term debt, net	1,061,872	1,383,836
Carrying Value | Fair Value, Measurements, Nonrecurring [Member] | Level 2 | Subsidiary, Peninsula Gaming [Member] | Bank Credit Facility | Bank Credit Facility [Member]
Debt Instrument [Line Items]
Long-term debt, net	668,950	742,400
Carrying Value | Fair Value, Measurements, Nonrecurring [Member] | Level 2 | Subsidiary, Peninsula Gaming [Member] | Senior Notes | Peninsula Senior Notes due 2018 [Member]
Debt Instrument [Line Items]
Long-term debt, net	350,000	350,000
Carrying Value | Fair Value, Measurements, Nonrecurring [Member] | Level 1 | Parent | Senior Notes | 9.125% Senior Notes Due 2018
Debt Instrument [Line Items]
Long-term debt, net		495,155
Carrying Value | Fair Value, Measurements, Nonrecurring [Member] | Level 1 | Parent | Senior Notes | 9.00% Senior Notes Due 2020
Debt Instrument [Line Items]
Long-term debt, net	350,000	350,000
Carrying Value | Fair Value, Measurements, Nonrecurring [Member] | Level 1 | Parent | Senior Notes | 6.875 % Senior Notes Due 2023
Debt Instrument [Line Items]
Long-term debt, net	750,000
Carrying Value | Fair Value, Measurements, Nonrecurring [Member] | Level 3 | Parent
Debt Instrument [Line Items]
Commitments, Fair Value Disclosure	27,742	28,612
Carrying Value | Fair Value, Measurements, Nonrecurring [Member] | Level 3 | Parent | Other | Holdco Note [Member]
Debt Instrument [Line Items]
Long-term debt, net	$ 149,553	139,997
Carrying Value | Fair Value, Measurements, Nonrecurring [Member] | Level 3 | Subsidiary, Peninsula Gaming [Member] | Senior Notes | Other
Debt Instrument [Line Items]
Long-term Debt, Gross		$ 3

Long-Term Debt (Schedule of Boy

Long-Term Debt (Schedule of Boyd Bank Credit Facility) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Line of Credit Facility [Line Items]
Borrowings under Boyd Gaming bank credit facility			$ 627,000	$ 605,000
Loss on early extinguishments of debt	$ 863	$ 71	32,333	1,129
Parent
Line of Credit Facility [Line Items]
Loss on early extinguishments of debt	444	$ 0	30,452	$ 0
Bank Credit Facility | Swing Loan [Member]
Line of Credit Facility [Line Items]
Amount outstanding	7,200		7,200		$ 6,400
Bank Credit Facility | Parent
Line of Credit Facility [Line Items]
Amount outstanding	1,064,725		1,064,725		1,387,425
Bank Credit Facility | Parent | Initial Term Loan
Line of Credit Facility [Line Items]
Amount outstanding	195,275		195,275		221,375
Bank Credit Facility | Parent | Incremental Term Loan [Member]
Line of Credit Facility [Line Items]
Amount outstanding	778,750		778,750		840,750
Bank Credit Facility | Parent | Swing Loan [Member]
Line of Credit Facility [Line Items]
Amount outstanding	20,700		20,700		25,300
Bank Credit Facility | Subsidiary, Peninsula Gaming [Member]
Line of Credit Facility [Line Items]
Amount outstanding	$ 668,950		$ 668,950		$ 742,400

Long-Term Debt (Boyd Bank Credi

Long-Term Debt (Boyd Bank Credit Facility Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Line of Credit Facility [Line Items]
Loss on early extinguishments of debt	$ 863	$ 71	$ 32,333	$ 1,129
Parent
Line of Credit Facility [Line Items]
Loss on early extinguishments of debt	444	$ 0	30,452	$ 0
Parent | Bank Credit Facility
Line of Credit Facility [Line Items]
Amount outstanding	1,064,725		1,064,725		$ 1,387,425
Remaining borrowing capacity	502,200		502,200
Parent | Bank Credit Facility | Initial Term Loan
Line of Credit Facility [Line Items]
Amount outstanding	195,275		195,275		221,375
Parent | Bank Credit Facility | Incremental Term Loan [Member]
Line of Credit Facility [Line Items]
Amount outstanding	778,750		778,750		840,750
Parent | Letter of Credit
Line of Credit Facility [Line Items]
Amount outstanding	7,100		7,100
Subsidiary, Peninsula Gaming [Member] | Bank Credit Facility
Line of Credit Facility [Line Items]
Amount outstanding	668,950		668,950		$ 742,400
Remaining borrowing capacity	32,600		32,600
Subsidiary, Peninsula Gaming [Member] | Letter of Credit
Line of Credit Facility [Line Items]
Amount outstanding	$ 5,200		$ 5,200

Long-Term Debt (Boyd Senior and

Long-Term Debt (Boyd Senior and Senior Subordinated Notes Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Debt Instrument [Line Items]
Payments of Debt Issuance Costs			$ 14,001	$ 289
Loss on early extinguishments of debt	$ 863	$ 71	32,333	1,129
Premium and Consent Fees Paid			$ 24,246	0
Senior Notes | 9.00% Senior Notes Due 2020
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	9.00%		9.00%
Parent
Debt Instrument [Line Items]
Payments of Debt Issuance Costs			$ 14,001	84
Loss on early extinguishments of debt	$ 444	$ 0	30,452	$ 0
Premium and Consent Fees Paid			$ 24,246
Parent | Senior Notes | 6.875 % Senior Notes Due 2023
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	6.875%		6.875%
Payments of Debt Issuance Costs			$ 14,000
Parent | Senior Notes | 9.125% Senior Notes Due 2018
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	9.125%		9.125%		9.125%
Debt Instrument, Redemption Price, Percentage			104.563%
Premium and Consent Fees Paid			$ 24,000
Unamortized Debt Issuance Expense			$ 4,900
Parent | Senior Notes | 9.00% Senior Notes Due 2020
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	9.00%		9.00%		9.00%

Long-Term Debt (Peninsula Bank

Long-Term Debt (Peninsula Bank Credit Facility Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Debt Instrument [Line Items]
Loss on early extinguishments of debt	$ 863	$ 71	$ 32,333	$ 1,129
Subsidiary, Peninsula Gaming [Member] | Bank Credit Facility
Debt Instrument [Line Items]
Amount outstanding	668,950		668,950		$ 742,400
Remaining borrowing capacity	32,600		32,600
Subsidiary, Peninsula Gaming [Member] | Letter of Credit
Debt Instrument [Line Items]
Amount outstanding	5,200		5,200
Term Loan [Member] | Subsidiary, Peninsula Gaming [Member] | Bank Credit Facility
Debt Instrument [Line Items]
Amount outstanding	656,750		656,750		734,000
Revolver [Member] | Subsidiary, Peninsula Gaming [Member] | Bank Credit Facility
Debt Instrument [Line Items]
Amount outstanding	5,000		5,000		2,000
Swing Loan [Member] | Bank Credit Facility
Debt Instrument [Line Items]
Amount outstanding	$ 7,200		$ 7,200		$ 6,400

Long-Term Debt (Borgata Debt Na

Long-Term Debt (Borgata Debt Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Debt Instrument [Line Items]
Loss on early retirements of debt	$ (863)	$ (71)	$ (32,333)	$ (1,129)
Parent
Debt Instrument [Line Items]
Loss on early retirements of debt	(444)	$ 0	(30,452)	$ 0
Parent | Bank Credit Facility
Debt Instrument [Line Items]
Amount outstanding	1,064,725		1,064,725		$ 1,387,425
Remaining borrowing capacity	502,200		502,200
Parent | Letter of Credit
Debt Instrument [Line Items]
Amount outstanding	7,100		7,100
Revolving Credit Facility [Member] | Parent | Bank Credit Facility
Debt Instrument [Line Items]
Amount outstanding	70,000		70,000		300,000
Initial Term Loan | Parent | Bank Credit Facility
Debt Instrument [Line Items]
Amount outstanding	195,275		195,275		221,375
Incremental Term Loan [Member] | Parent | Bank Credit Facility
Debt Instrument [Line Items]
Amount outstanding	778,750		778,750		840,750
Swing Loan [Member] | Bank Credit Facility
Debt Instrument [Line Items]
Amount outstanding	7,200		7,200		6,400
Swing Loan [Member] | Parent | Bank Credit Facility
Debt Instrument [Line Items]
Amount outstanding	$ 20,700		$ 20,700		$ 25,300

Long-Term Debt Loss on Early Ex

Long-Term Debt Loss on Early Extinguishment of Debt (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Extinguishment of Debt [Line Items]
Loss on early extinguishments of debt	$ 863	$ 71	$ 32,333	$ 1,129
Parent
Extinguishment of Debt [Line Items]
Loss on early extinguishments of debt	444	0	30,452	0
Long-term Debt [Member] | Senior Notes | Parent | 9.125% Senior Notes Due 2018
Extinguishment of Debt [Line Items]
Loss on early extinguishments of debt	0	0	4,888	0
Bank Credit Facility | Bank Credit Facility | Parent
Extinguishment of Debt [Line Items]
Loss on early extinguishments of debt	444	0	1,602	0
Bank Credit Facility | Bank Credit Facility | Subsidiary, Peninsula Gaming [Member]
Extinguishment of Debt [Line Items]
Loss on early extinguishments of debt	419	71	1,881	1,129
Premium and consent fees [Member] | Senior Notes | Parent | 9.125% Senior Notes Due 2018
Extinguishment of Debt [Line Items]
Loss on early extinguishments of debt	$ 0	$ 0	$ 23,962	$ 0

Stockholders' Equity and Stoc54

Stockholders' Equity and Stock Incentive Plans (Classification of Costs) (Details) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2015	Mar. 31, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	$ 1,860		$ 1,334	$ 8,227	$ 11,239
Gaming
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	68		49	191	231
Food and Beverage
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	12		9	36	44
Room
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	6		4	17	21
Selling, General and Administrative
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	345		247	969	1,173
Corporate Expense
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	1,429		1,217	7,014	9,962
Other Expense [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	$ 0		$ (192)	$ 0	$ (192)
Common Stock
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Gross		654,478
Shares to be issued to settle PSUs		1.67
Shares Paid for Tax Withholding for Share Based Compensation		177,274
Performance Stock, Shares Issued Net of Shares for Tax Withholdings		477,204		481,749

Noncontrolling Interest (Narrat

Noncontrolling Interest (Narrative) (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2014	Dec. 31, 2013
Noncontrolling Interest [Line Items]
Noncontrolling interest	$ 50	$ 50	$ 50	$ 180,450
Subsidiary, Borgata
Noncontrolling Interest [Line Items]
Noncontrolling interest			$ 0	$ 180,430
Ownership percentage by noncontrolling owners	50.00%

Noncontrolling Interest (Change

Noncontrolling Interest (Changes in Noncontrolling Interest) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Stockholders' Equity Attributable to Noncontrolling Interest [Roll Forward]
Balance, January 1, 2015			$ 50	$ 180,450
Attributable net income	$ 0	$ (11,777)	0	(11,403)
Noncontrolling Interest, Decrease from Deconsolidation				(191,833)
Balance, March 31, 2015	$ 50	50	$ 50	50
Capital Investment Attributable to Noncontrolling Interest				30
Subsidiary, Borgata
Stockholders' Equity Attributable to Noncontrolling Interest [Roll Forward]
Balance, January 1, 2015				180,430
Attributable net income				(11,403)
Noncontrolling Interest, Decrease from Deconsolidation				(191,833)
Balance, March 31, 2015		0		0
Capital Investment Attributable to Noncontrolling Interest				0
Other
Stockholders' Equity Attributable to Noncontrolling Interest [Roll Forward]
Balance, January 1, 2015				20
Attributable net income				0
Noncontrolling Interest, Decrease from Deconsolidation				0
Balance, March 31, 2015		$ 50		50
Capital Investment Attributable to Noncontrolling Interest				$ 30

Fair Value Measurements (Balanc

Fair Value Measurements (Balance Measured at Fair Value) (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2014	Dec. 31, 2013
Assets
Cash and Cash Equivalents, at Carrying Value	$ 125,045	$ 145,341	$ 120,910	$ 177,838
Restricted Cash and Cash Equivalents, Current	24,734	18,107
Fair Value, Measurements, Recurring [Member] | Level 1
Assets
Investment available for sale	0	0
Liabilities
Merger earnout		0
Business Combination, Contingent Consideration, Liability	0	0
Fair Value, Measurements, Recurring [Member] | Level 2
Assets
Cash and cash equivalents	0	0
Restricted cash	0	0
Investment available for sale	0	0
Liabilities
Merger earnout		0
Business Combination, Contingent Consideration, Liability	0	0
Fair Value, Measurements, Recurring [Member] | Level 3
Assets
Cash and cash equivalents	0	0
Restricted cash	0	0
Investment available for sale	17,949	18,357
Liabilities
Merger earnout		75
Business Combination, Contingent Consideration, Liability	3,587	3,792
Fair Value, Measurements, Recurring [Member] | Estimate of Fair Value Measurement [Member]
Assets
Cash and cash equivalents	125,045	145,341
Restricted cash	24,734	18,107
Investment available for sale	17,949	18,357
Liabilities
Merger earnout		75
Business Combination, Contingent Consideration, Liability	3,587	3,792
Parent
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term Debt, Gross	2,322,535	2,389,165
Long-term debt, net	2,311,425	2,368,988
Assets
Cash and Cash Equivalents, at Carrying Value	3	2	$ 2	$ 0
Estimate of Fair Value Measurement [Member] | Parent | Fair Value, Measurements, Nonrecurring [Member] | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Commitments, Fair Value Disclosure	28,222	29,529
Liabilities
Other Financial Instruments	182	268
Outstanding Face Amount | Parent | Fair Value, Measurements, Nonrecurring [Member] | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Commitments, Fair Value Disclosure	35,378	36,749
Liabilities
Other Financial Instruments	200	300
Other | Holdco Note [Member] | Parent
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term Debt, Gross	157,810	143,000
Other | Holdco Note [Member] | Outstanding Face Amount | Parent | Fair Value, Measurements, Nonrecurring [Member] | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term Debt, Gross		151,740
Peninsula Gaming
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities, Current	400
Assets
Investment available for sale	17,500	$ 18,000
Liabilities
Fair Value, Discount Amount, Available for sales securities	$ 3,200

Fair Value Measurements (Narrat

Fair Value Measurements (Narrative-Balances Measured at Fair Value) (Details) $ in Millions	Dec. 20, 2011	Sep. 30, 2015USD ($)	Dec. 31, 2014USD ($)
Kansas Star
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Payment to Option Holder, Percentage of EBITDA	1.00%
Payment to Option Holder, Term	10 years
Merger Earnout | Kansas Star
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Earnout Threshold, EBITDA of Certain Properties		$ 105
Earnout Multiple		7.5
Peninsula Gaming
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities, Current		$ 0.4
Investment available for sale		17.5	$ 18
Fair Value, Discount Amount, Available for sales securities		3.2
Contingent Consideration, Kansas Star earnout		0	0.1
Business Combination, Contingent Consideration, Liability for Payments to Option Holder, Current		0.9	0.9
Business Combination, Contingent Consideration, Liability for Payments to Option Holder, Noncurrent		2.7	$ 2.9
Carrying Value | Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment available for sale		$ 21.4

Fair Value Measurements (Change

Fair Value Measurements (Changes in Fair Value of Level 3 Assets and Liabilities) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Merger Earnout
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Beginning Balance		$ (450)	$ (75)	$ (1,125)
Included in Earnings		225	75	900
Included in Other Comprehensive Income (Loss)		0	0	0
Transfers, Net		0	0	0
Settlements		0	0	0
Ending Balance	$ 0	(225)	0	(225)
Contingent Payments
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Beginning Balance	(3,642)	(4,278)	(3,792)	(4,343)
Included in Earnings	(156)	(181)	(476)	(549)
Included in Other Comprehensive Income (Loss)	0	0	0	0
Transfers, Net	0	0	0	0
Settlements	211	201	681	634
Ending Balance	(3,587)	(4,258)	(3,587)	(4,258)
Investment Available for Sale
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Beginning Balance	17,276	17,443	18,357	17,128
Included in Earnings	31	29	93	89
Included in Other Comprehensive Income (Loss)	642	681	(121)	1,291
Transfers, Net	0	0	0	0
Ending Balance	17,949	18,153	17,949	18,153
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Settlements	0	0	380	355
Beginning Balance	17,276	17,443	18,357	17,128
Included in Earnings	31	29	93	89
Included in Other Comprehensive Income (Loss)	642	681	(121)	1,291
Transfers, Net	0	0	0	0
Ending Balance	17,949	18,153	17,949	18,153
Interest Income | Merger Earnout
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Included in Earnings		0	0	0
Interest Income | Contingent Payments
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Included in Earnings	0	0	0	0
Interest Income | Investment Available for Sale
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Included in Earnings	31	29	93	89
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Included in Earnings	31	29	93	89
Interest Expense | Merger Earnout
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Included in Earnings		0	0	0
Interest Expense | Contingent Payments
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Included in Earnings	156	181	476	549
Interest Expense | Investment Available for Sale
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Included in Earnings	0	0	0	0
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Included in Earnings	$ 0	$ 0	$ 0	$ 0

Fair Value Measurements (Fair V

Fair Value Measurements (Fair Value, by Balance Sheet Grouping) (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Parent | Level 3 | Fair Value, Measurements, Nonrecurring [Member] | Outstanding Face Amount
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Commitments, Fair Value Disclosure	$ 35,378	$ 36,749
Other Financial Instruments	200	300
Parent | Level 3 | Fair Value, Measurements, Nonrecurring [Member] | Carrying Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Commitments, Fair Value Disclosure	27,742	28,612
Other Financial Instruments	182	268
Parent | Level 3 | Fair Value, Measurements, Nonrecurring [Member] | Estimate of Fair Value Measurement [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Commitments, Fair Value Disclosure	28,222	29,529
Other Financial Instruments	182	268
Peninsula Gaming
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Investment available for sale	17,500	18,000
Business Combination, Contingent Consideration, Liability for Payments to Option Holder, Current	900	900
Business Combination, Contingent Consideration, Liability for Payments to Option Holder, Noncurrent	$ 2,700	$ 2,900

Fair Value Measurements (Fair61

Fair Value Measurements (Fair Value Balance Sheet Long-Term Debt Grouping) (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Parent
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt, Gross	$ 2,322,535	$ 2,389,165
Long-term debt, net	2,311,425	2,368,988
Parent | Outstanding Face Amount
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt Instrument, Fair Value Disclosure	2,322,535	2,389,165
Parent | Carrying Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, net	2,311,425	2,368,988
Parent | Estimate of Fair Value Measurement [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt Instrument, Fair Value Disclosure	2,346,084	2,416,873
Subsidiary, Peninsula Gaming [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt, Gross	1,018,950	1,092,403
Long-term debt, net	1,018,950	1,092,403
Subsidiary, Peninsula Gaming [Member] | Outstanding Face Amount
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt Instrument, Fair Value Disclosure	1,018,950	1,092,403
Subsidiary, Peninsula Gaming [Member] | Carrying Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, net	1,018,950	1,092,403
Subsidiary, Peninsula Gaming [Member] | Estimate of Fair Value Measurement [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt Instrument, Fair Value Disclosure	1,030,433	1,117,492
Consolidated, Excluding Borgata [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt, Gross	3,341,485	3,481,568
Long-term debt, net	3,330,375	3,461,391
Consolidated, Excluding Borgata [Member] | Outstanding Face Amount
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt Instrument, Fair Value Disclosure	3,341,485	3,481,568
Consolidated, Excluding Borgata [Member] | Carrying Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, net	3,330,375	3,461,391
Consolidated, Excluding Borgata [Member] | Estimate of Fair Value Measurement [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt Instrument, Fair Value Disclosure	3,376,517	3,534,365
Holdco Note [Member] | Parent | Other
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt, Gross	157,810	143,000
Level 1 | 9.125% Senior Notes Due 2018 | Fair Value, Measurements, Nonrecurring [Member] | Parent | Senior Notes | Outstanding Face Amount
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt, Gross		500,000
Level 1 | 9.125% Senior Notes Due 2018 | Fair Value, Measurements, Nonrecurring [Member] | Parent | Senior Notes | Carrying Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, net		495,155
Level 1 | 9.125% Senior Notes Due 2018 | Fair Value, Measurements, Nonrecurring [Member] | Parent | Senior Notes | Estimate of Fair Value Measurement [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt Instrument, Fair Value Disclosure		517,500
Level 1 | 9.00% Senior Notes Due 2020 | Fair Value, Measurements, Nonrecurring [Member] | Parent | Senior Notes | Outstanding Face Amount
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt, Gross	350,000	350,000
Level 1 | 9.00% Senior Notes Due 2020 | Fair Value, Measurements, Nonrecurring [Member] | Parent | Senior Notes | Carrying Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, net	350,000	350,000
Level 1 | 9.00% Senior Notes Due 2020 | Fair Value, Measurements, Nonrecurring [Member] | Parent | Senior Notes | Estimate of Fair Value Measurement [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt Instrument, Fair Value Disclosure	374,500	359,625
Level 1 | 6.875 % Senior Notes Due 2023 | Fair Value, Measurements, Nonrecurring [Member] | Parent | Senior Notes | Outstanding Face Amount
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt, Gross	750,000
Level 1 | 6.875 % Senior Notes Due 2023 | Fair Value, Measurements, Nonrecurring [Member] | Parent | Senior Notes | Carrying Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, net	750,000
Level 1 | 6.875 % Senior Notes Due 2023 | Fair Value, Measurements, Nonrecurring [Member] | Parent | Senior Notes | Estimate of Fair Value Measurement [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt Instrument, Fair Value Disclosure	759,375
Level 2 | Bank Credit Facility [Member] | Fair Value, Measurements, Nonrecurring [Member] | Parent | Bank Credit Facility | Outstanding Face Amount
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt, Gross	1,064,725	1,387,425
Level 2 | Bank Credit Facility [Member] | Fair Value, Measurements, Nonrecurring [Member] | Parent | Bank Credit Facility | Carrying Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, net	1,061,872	1,383,836
Level 2 | Bank Credit Facility [Member] | Fair Value, Measurements, Nonrecurring [Member] | Parent | Bank Credit Facility | Estimate of Fair Value Measurement [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt Instrument, Fair Value Disclosure	1,062,290	1,395,595
Level 2 | Bank Credit Facility [Member] | Fair Value, Measurements, Nonrecurring [Member] | Subsidiary, Peninsula Gaming [Member] | Bank Credit Facility | Outstanding Face Amount
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt, Gross	668,950	742,400
Level 2 | Bank Credit Facility [Member] | Fair Value, Measurements, Nonrecurring [Member] | Subsidiary, Peninsula Gaming [Member] | Bank Credit Facility | Carrying Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, net	668,950	742,400
Level 2 | Bank Credit Facility [Member] | Fair Value, Measurements, Nonrecurring [Member] | Subsidiary, Peninsula Gaming [Member] | Bank Credit Facility | Estimate of Fair Value Measurement [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt Instrument, Fair Value Disclosure	667,308	754,364
Level 2 | Peninsula Senior Notes due 2018 [Member] | Fair Value, Measurements, Nonrecurring [Member] | Subsidiary, Peninsula Gaming [Member] | Senior Notes | Outstanding Face Amount
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt, Gross	350,000	350,000
Level 2 | Peninsula Senior Notes due 2018 [Member] | Fair Value, Measurements, Nonrecurring [Member] | Subsidiary, Peninsula Gaming [Member] | Senior Notes | Carrying Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, net	350,000	350,000
Level 2 | Peninsula Senior Notes due 2018 [Member] | Fair Value, Measurements, Nonrecurring [Member] | Subsidiary, Peninsula Gaming [Member] | Senior Notes | Estimate of Fair Value Measurement [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt Instrument, Fair Value Disclosure	363,125	363,125
Level 3 | Fair Value, Measurements, Nonrecurring [Member] | Subsidiary, Peninsula Gaming [Member] | Other | Outstanding Face Amount
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt, Gross		3
Level 3 | Fair Value, Measurements, Nonrecurring [Member] | Subsidiary, Peninsula Gaming [Member] | Other | Estimate of Fair Value Measurement [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt Instrument, Fair Value Disclosure		3
Level 3 | Holdco Note [Member] | Fair Value, Measurements, Nonrecurring [Member] | Parent | Other | Outstanding Face Amount
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt, Gross		151,740
Level 3 | Holdco Note [Member] | Fair Value, Measurements, Nonrecurring [Member] | Parent | Other | Carrying Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, net	149,553	139,997
Level 3 | Holdco Note [Member] | Fair Value, Measurements, Nonrecurring [Member] | Parent | Other | Estimate of Fair Value Measurement [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt Instrument, Fair Value Disclosure	$ 149,919	144,153
Level 3 | Other | Fair Value, Measurements, Nonrecurring [Member] | Subsidiary, Peninsula Gaming [Member] | Senior Notes | Carrying Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt, Gross		$ 3

Fair Value Measurements (Fair62

Fair Value Measurements (Fair Value, Recurring and Nonrecurring, Valuation Techniques) (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Discount Rate | Contingent Payments | Level 3
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques, Unobservable Inputs, Rate, Percentage	18.50%
Discount Rate | Available-for-sale Securities | Level 3
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques, Unobservable Inputs, Rate, Percentage	10.20%
Fair Value, Measurements, Recurring [Member] | Carrying Value
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Investment available for sale	$ 21,400
Fair Value, Measurements, Recurring [Member] | Level 3
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Investment available for sale	17,949	$ 18,357
Peninsula Gaming
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Business Combination, Contingent Consideration, Liability for Payments to Option Holder, Noncurrent	2,700	2,900
Investment available for sale	17,500	$ 18,000
Available-for-sale Securities, Current	400
Fair Value, Discount Amount, Available for sales securities	$ 3,200

Segment Information (Certain Se

Segment Information (Certain Segment Operating Data and Other) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Segment Reporting, Certain Operating Data and Reconciling Item for Adjusted EBITDA from Segment to Consolidated [Line Items]
Net revenues	$ 546,313	$ 738,843	$ 1,656,758	$ 2,169,726
Adjusted EBITDA	163,158	163,860	475,239	468,915
Corporate expense	15,009	15,064	52,013	52,605
Deferred rent	857	903	2,573	2,714
Depreciation and amortization	51,345	66,168	155,251	198,245
Depreciation and amortization	51,345	66,168	155,251	198,245
Preopening expenses	1,434	1,262	2,769	3,836
Share-based compensation expense	1,860	1,526	8,227	11,239
Impairments of assets	0	18,279	1,065	20,205
Asset transaction costs	80	3,064	1,449	5,078
Other operating charges and credits, net	172	(1,116)	342	(1,863)
Our share of Borgata's other operating costs and expenses	6,880	0	21,293	0
Total other operating costs and expenses	62,628	90,086	192,969	239,646
Operating income	100,530	73,774	282,270	229,269
Las Vegas Locals
Segment Reporting, Certain Operating Data and Reconciling Item for Adjusted EBITDA from Segment to Consolidated [Line Items]
Net revenues	148,022	141,207	451,356	440,920
Adjusted EBITDA	32,261	28,052	113,313	104,640
Downtown Las Vegas
Segment Reporting, Certain Operating Data and Reconciling Item for Adjusted EBITDA from Segment to Consolidated [Line Items]
Net revenues	56,685	53,379	171,723	164,664
Adjusted EBITDA	10,144	6,315	33,128	24,193
Midwest and South
Segment Reporting, Certain Operating Data and Reconciling Item for Adjusted EBITDA from Segment to Consolidated [Line Items]
Net revenues	215,799	210,732	651,341	631,472
Adjusted EBITDA	50,717	43,593	153,478	129,890
Peninsula
Segment Reporting, Certain Operating Data and Reconciling Item for Adjusted EBITDA from Segment to Consolidated [Line Items]
Net revenues	125,807	123,579	382,338	373,606
Adjusted EBITDA	45,630	42,875	141,157	132,918
Borgata
Segment Reporting, Certain Operating Data and Reconciling Item for Adjusted EBITDA from Segment to Consolidated [Line Items]
Net revenues	0	209,946	0	559,064
Adjusted EBITDA	37,987	56,873	79,163	119,917
Corporate expense
Segment Reporting, Certain Operating Data and Reconciling Item for Adjusted EBITDA from Segment to Consolidated [Line Items]
Adjusted EBITDA	176,739	177,708	520,239	511,558
Corporate expense	$ (13,581)	$ (13,848)	$ (45,000)	(42,643)
Consolidated Entities [Member]
Segment Reporting, Certain Operating Data and Reconciling Item for Adjusted EBITDA from Segment to Consolidated [Line Items]
Share-based compensation expense				$ 11,431

Segment Information (Reconcilia

Segment Information (Reconciliation of Assets) (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	$ 4,409,152	$ 4,478,924
Las Vegas Locals
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	1,150,546	1,164,115
Downtown Las Vegas
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	134,887	128,682
Midwest and South
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	1,265,323	1,302,002
Peninsula
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	1,411,030	1,459,529
Total Reportable Segment Adjusted EBITDA (2)
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	3,961,786	4,054,328
Corporate Segment [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	$ 447,366	$ 424,596

Condensed Consolidating Finan65

Condensed Consolidating Financial Information (Balance Sheets) (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2014	Dec. 31, 2013
Assets
Other current assets	$ 103,123	$ 96,609
Property and equipment, net	2,225,643	2,286,108
Investments in subsidiaries	251,133	222,717
Intercompany receivable	0	0
Other assets, net	104,670	108,590
Intangible assets, net	914,228	934,249
Goodwill, net	685,310	685,310
Total assets	4,409,152	4,478,924
Liabilities and Stockholders’ Equity
Current maturities of long-term debt	27,688	29,753
Other current liabilities	325,858	327,442
Accumulated losses of subsidiaries in excess of investment	0	0
Intercompany payable	0	0
Long-term debt, net of current maturities	3,302,687	3,431,638
Other long-term liabilities	246,748	252,004
Common stock	1,110	1,093
Additional paid-in capital	936,197	922,112
Retained earnings (deficit)	(431,012)	(485,115)
Accumulated other comprehensive income (loss), net	(174)	(53)
Total Boyd Gaming Corporation stockholders' equity	506,121	438,037
Noncontrolling interest	50	50	$ 50	$ 180,450
Total stockholders' equity (deficit)	506,171	438,087	$ 462,607	$ 650,437
Total liabilities and stockholders' equity	4,409,152	4,478,924
Parent
Assets
Other current assets	13,726	10,234
Property and equipment, net	60,815	65,365
Investments in subsidiaries	3,531,500	3,345,735
Intercompany receivable	0	0
Other assets, net	44,084	36,600
Intangible assets, net	0	0
Goodwill, net	0	0
Total assets	3,650,128	3,457,936
Liabilities and Stockholders’ Equity
Current maturities of long-term debt	21,500	21,500
Other current liabilities	92,761	82,711
Accumulated losses of subsidiaries in excess of investment	0	0
Intercompany payable	846,906	668,310
Long-term debt, net of current maturities	2,140,372	2,207,490
Other long-term liabilities	42,468	39,888
Total Boyd Gaming Corporation stockholders' equity	506,121	438,037
Noncontrolling interest	0	0
Total stockholders' equity (deficit)	506,121	438,037
Total liabilities and stockholders' equity	3,650,128	3,457,936
Guarantor Subsidiaries
Assets
Other current assets	75,154	69,012
Property and equipment, net	1,746,830	1,775,486
Investments in subsidiaries	153,970	150,694
Intercompany receivable	1,833,571	1,637,101
Other assets, net	9,247	9,149
Intangible assets, net	424,301	425,083
Goodwill, net	212,794	212,794
Total assets	4,550,209	4,390,771
Liabilities and Stockholders’ Equity
Current maturities of long-term debt	0	0
Other current liabilities	160,714	160,542
Accumulated losses of subsidiaries in excess of investment	0	0
Intercompany payable	0	0
Long-term debt, net of current maturities	0	0
Other long-term liabilities	143,864	169,824
Total Boyd Gaming Corporation stockholders' equity	4,245,631	4,060,405
Noncontrolling interest	0	0
Total stockholders' equity (deficit)	4,245,631	4,060,405
Total liabilities and stockholders' equity	4,550,209	4,390,771
Non-Guarantor Subsidiaries (100% Owned)
Assets
Other current assets	32,967	21,980
Property and equipment, net	417,998	445,257
Investments in subsidiaries	0	0
Intercompany receivable	0	0
Other assets, net	51,339	62,841
Intangible assets, net	489,927	509,166
Goodwill, net	472,516	472,516
Total assets	1,495,228	1,545,428
Liabilities and Stockholders’ Equity
Current maturities of long-term debt	6,188	8,253
Other current liabilities	72,666	84,427
Accumulated losses of subsidiaries in excess of investment	293	3,619
Intercompany payable	1,004,007	972,425
Long-term debt, net of current maturities	1,162,315	1,224,148
Other long-term liabilities	60,416	42,292
Total Boyd Gaming Corporation stockholders' equity	(810,657)	(789,736)
Noncontrolling interest	0	0
Total stockholders' equity (deficit)	(810,657)	(789,736)
Total liabilities and stockholders' equity	1,495,228	1,545,428
Non-Guarantor Subsidiaries (Not 100% Owned)
Assets
Other current assets	0	0
Property and equipment, net	0	0
Investments in subsidiaries	0	0
Intercompany receivable	0	0
Other assets, net	0	0
Intangible assets, net	0	0
Goodwill, net	0	0
Total assets	219	219
Liabilities and Stockholders’ Equity
Current maturities of long-term debt	0	0
Other current liabilities	0	0
Accumulated losses of subsidiaries in excess of investment	0	0
Intercompany payable	475	397
Long-term debt, net of current maturities	0	0
Other long-term liabilities	0	0
Total Boyd Gaming Corporation stockholders' equity	(256)	(178)
Noncontrolling interest	0	0
Total stockholders' equity (deficit)	(256)	(178)
Total liabilities and stockholders' equity	219	219
Eliminations
Assets
Other current assets	(18,724)	(4,617)
Property and equipment, net	0	0
Investments in subsidiaries	(3,434,337)	(3,273,712)
Intercompany receivable	(1,833,571)	(1,637,101)
Other assets, net	0	0
Intangible assets, net	0	0
Goodwill, net	0	0
Total assets	(5,286,632)	(4,915,430)
Liabilities and Stockholders’ Equity
Current maturities of long-term debt	0	0
Other current liabilities	(283)	(238)
Accumulated losses of subsidiaries in excess of investment	(293)	(3,619)
Intercompany payable	(1,851,388)	(1,641,132)
Long-term debt, net of current maturities	0	0
Other long-term liabilities	0	0
Total Boyd Gaming Corporation stockholders' equity	(3,434,718)	(3,270,491)
Noncontrolling interest	50	50
Total stockholders' equity (deficit)	(3,434,668)	(3,270,441)
Total liabilities and stockholders' equity	$ (5,286,632)	$ (4,915,430)

Condensed Consolidating Finan66

Condensed Consolidating Financial Information (Income Statements) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Condensed Financial Statements, Captions [Line Items]
Net revenues	$ 546,313	$ 738,843	$ 1,656,758	$ 2,169,726
Costs and Expenses
Operating	299,866	403,862	895,848	1,181,520
Selling, general and administrative	79,954	113,436	242,656	349,494
Maintenance and utilities	29,030	45,050	80,965	131,337
Depreciation and amortization	51,345	66,168	155,251	198,245
Corporate expense	15,009	15,064	52,013	52,605
Preopening expenses	1,434	1,262	2,769	3,836
Impairments of assets	0	18,279	1,065	20,205
Asset transactions costs	80	3,064	1,449	5,078
Other operating charges and credits, net	172	(1,116)	342	(1,863)
Intercompany expenses	0	0	0	0
Total operating costs and expenses	476,890	665,069	1,432,358	1,940,457
Equity in earnings of subsidiaries	31,107	0	57,870	0
Operating income	100,530	73,774	282,270	229,269
Other expense (income)
Interest expense, net	56,098	74,954	169,228	224,807
Loss on early extinguishments of debt	863	71	32,333	1,129
Other, net	1,753	116	3,641	498
Boyd's share of Borgata's non-operating items, net	12,681	0	29,454	0
Total other expense, net	71,395	75,141	234,656	226,434
Income (loss) before income taxes	29,135	(1,367)	47,614	2,835
Income taxes benefit (provision)	3,710	1,961	(6,489)	12,050
Attributable net income	0	(11,777)	0	(11,403)
Net income (loss)	(25,425)	15,105	(54,103)	20,618
Comprehensive income (loss)	26,067	(2,647)	53,982	(7,924)
Net income (loss)	25,425	(3,328)	54,103	(9,215)
Parent
Condensed Financial Statements, Captions [Line Items]
Net revenues	28,946	28,690	91,048	87,719
Costs and Expenses
Operating	450	450	1,350	1,350
Selling, general and administrative	11,083	11,665	35,828	35,010
Maintenance and utilities	0	0	0	0
Depreciation and amortization	1,657	1,246	4,446	4,399
Corporate expense	13,503	14,060	48,032	49,884
Preopening expenses	5	2	7	44
Impairments of assets		0	0	320
Asset transactions costs	0	(1)	(43)	57
Other operating charges and credits, net	136	592	136	164
Intercompany expenses	301	301	903	903
Total operating costs and expenses	27,135	28,315	90,659	92,131
Equity in earnings of subsidiaries	57,937	18,973	162,729	84,689
Operating income	59,748	19,348	163,118	80,277
Other expense (income)
Interest expense, net	33,883	33,230	101,302	99,045
Loss on early extinguishments of debt	444	0	30,452	0
Other, net	(2)	0	415	0
Boyd's share of Borgata's non-operating items, net	0		0
Total other expense, net	34,325	33,230	132,169	99,045
Income (loss) before income taxes	25,423	(13,882)	30,949	(18,768)
Income taxes benefit (provision)	(2)	1,223	(23,154)	1,850
Attributable net income		0		0
Net income (loss)	(25,425)	15,105	(54,103)	20,618
Comprehensive income (loss)	26,067	(14,424)	53,982	(19,327)
Net income (loss)		(15,105)		(20,618)
Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Net revenues	413,962	398,573	1,255,657	1,215,918
Costs and Expenses
Operating	224,649	220,640	669,541	660,321
Selling, general and administrative	54,334	55,703	162,718	169,837
Maintenance and utilities	24,977	25,967	69,643	72,855
Depreciation and amortization	31,327	31,475	96,381	94,351
Corporate expense	50	57	174	167
Preopening expenses	19	0	69	6
Impairments of assets		12,098	0	13,116
Asset transactions costs	60	1,852	293	$ 3,341
Other operating charges and credits, net	36	0	106
Intercompany expenses	29,036	28,398	91,226	$ 86,946
Total operating costs and expenses	364,488	376,190	1,090,151	1,100,940
Equity in earnings of subsidiaries	25,974	12	46,495	(9,127)
Operating income	75,448	22,395	212,001	105,851
Other expense (income)
Interest expense, net	130	1,254	1,251	4,542
Loss on early extinguishments of debt	0	0	0	0
Other, net	1,660	0	2,660	0
Boyd's share of Borgata's non-operating items, net	12,681		29,454
Total other expense, net	14,471	1,254	33,365	4,542
Income (loss) before income taxes	60,977	21,141	178,636	101,309
Income taxes benefit (provision)	(859)	(5,829)	3,091	(4,377)
Attributable net income		0		0
Net income (loss)	(61,836)	(26,970)	(175,545)	(105,686)
Comprehensive income (loss)	62,478	27,651	175,424	106,977
Net income (loss)		26,970		105,686
Non-Guarantor Subsidiaries (100% Owned)
Condensed Financial Statements, Captions [Line Items]
Net revenues	137,854	135,380	417,906	410,235
Costs and Expenses
Operating	74,767	76,790	224,957	229,844
Selling, general and administrative	14,537	14,164	44,110	42,859
Maintenance and utilities	4,053	3,967	11,322	11,271
Depreciation and amortization	18,361	19,309	54,424	57,366
Corporate expense	1,456	947	3,807	2,554
Preopening expenses	1,402	1,245	2,615	3,389
Impairments of assets		6,181	1,065	6,769
Asset transactions costs	20	838	1,199	1,306
Other operating charges and credits, net	0	1	100	84
Intercompany expenses	5,112	4,978	15,724	15,219
Total operating costs and expenses	119,708	128,420	359,323	370,661
Equity in earnings of subsidiaries	(8)	(15)	(78)	(128)
Operating income	18,138	6,945	58,505	39,446
Other expense (income)
Interest expense, net	22,085	22,661	66,675	67,893
Loss on early extinguishments of debt	419	71	1,881	1,129
Other, net	95	116	566	498
Boyd's share of Borgata's non-operating items, net	0		0
Total other expense, net	22,599	22,848	69,122	69,520
Income (loss) before income taxes	(4,461)	(15,903)	(10,617)	(30,074)
Income taxes benefit (provision)	4,571	3,858	13,574	11,452
Attributable net income		0		0
Net income (loss)	9,032	19,761	24,191	41,526
Comprehensive income (loss)	(8,390)	(19,080)	(24,312)	(40,235)
Net income (loss)		(19,761)		(41,526)
Non-Guarantor Subsidiaries (Not 100% Owned)
Condensed Financial Statements, Captions [Line Items]
Net revenues	0	209,946	0	559,064
Costs and Expenses
Operating	0	105,982	0	290,005
Selling, general and administrative	0	31,973	0	101,930
Maintenance and utilities	0	15,116	0	47,211
Depreciation and amortization	0	14,138	0	42,129
Corporate expense	0	0	0	0
Preopening expenses	8	15	78	397
Impairments of assets		0	0	0
Asset transactions costs	0	375	0	374
Other operating charges and credits, net	0	(1,709)	0	(2,111)
Intercompany expenses	0	0	0	0
Total operating costs and expenses	8	165,890	78	479,935
Equity in earnings of subsidiaries	0	0	0	0
Operating income	(8)	44,056	(78)	79,129
Other expense (income)
Interest expense, net	0	17,809	0	53,327
Loss on early extinguishments of debt	0	0	0	0
Other, net	0	0	0	0
Boyd's share of Borgata's non-operating items, net	0		0
Total other expense, net	0	17,809	0	53,327
Income (loss) before income taxes	(8)	26,247	(78)	25,802
Income taxes benefit (provision)	0	2,709	0	3,125
Attributable net income		0		0
Net income (loss)	8	(23,538)	78	(22,677)
Comprehensive income (loss)	(8)	23,538	(78)	22,677
Net income (loss)		23,538		22,677
Eliminations
Condensed Financial Statements, Captions [Line Items]
Net revenues	(34,449)	(33,746)	(107,853)	(103,210)
Costs and Expenses
Operating	0	0	0	0
Selling, general and administrative	0	(69)	0	(142)
Maintenance and utilities	0	0	0	0
Depreciation and amortization	0	0	0	0
Corporate expense	0	0	0	0
Preopening expenses	0	0	0	0
Impairments of assets		0	0	0
Asset transactions costs	0	0	0	0
Other operating charges and credits, net	0	0	0	0
Intercompany expenses	(34,449)	(33,677)	(107,853)	(103,068)
Total operating costs and expenses	(34,449)	(33,746)	(107,853)	(103,210)
Equity in earnings of subsidiaries	(52,796)	(18,970)	(151,276)	(75,434)
Operating income	(52,796)	(18,970)	(151,276)	(75,434)
Other expense (income)
Interest expense, net	0	0	0	0
Loss on early extinguishments of debt	0	0	0	0
Other, net	0	0	0	0
Boyd's share of Borgata's non-operating items, net	0		0
Total other expense, net	0	0	0	0
Income (loss) before income taxes	(52,796)	(18,970)	(151,276)	(75,434)
Income taxes benefit (provision)	0	0	0	0
Attributable net income		(11,777)		(11,403)
Net income (loss)	52,796	30,747	151,276	86,837
Comprehensive income (loss)	(54,080)	(20,332)	(151,034)	(78,016)
Net income (loss)		(18,970)		(75,434)
Corporate expense
Costs and Expenses
Corporate expense	$ (13,581)	$ (13,848)	$ (45,000)	$ (42,643)

Condensed Consolidating Finan67

Condensed Consolidating Financial Information (Cash Flows) (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Cash flows from operating activities
Net cash from operating activities	$ 241,449	$ 232,501
Cash flows from investing activities
Capital expenditures	(86,997)	(94,617)
Cash Divested from Deconsolidation	0	(26,891)
Net activity with affiliates	0	0
Other investing activities	3,777	3,187
Net cash used in investing activities	(83,220)	(118,321)
Cash flows from financing activities
Borrowings under bank credit facility	889,100	1,258,000
Payments under bank credit facility	(1,285,250)	(1,426,650)
Payments on retirements of long-term debt	(500,000)	(2,850)
Premium and consent fees paid	(24,246)	0
Proceeds from issuance of senior secured notes	750,000	0
Debt issue costs	(14,001)	(289)
Net activity with affiliates	0	0
Share-based compensation activities, net	5,875	783
Proceeds from (Payments for) Combined Other Financing Activities	(3)	(2,952)
Net cash used in financing activities	(178,525)	(171,108)
Cash and cash equivalents, beginning of period	145,341	177,838
Cash and cash equivalents, end of period	(145,341)	(177,838)	$ (125,045)	$ (120,910)
Net change in cash and cash equivalents	(20,296)	(56,928)
Parent
Cash flows from operating activities
Net cash from operating activities	(38,073)	(43,397)
Cash flows from investing activities
Capital expenditures	(38,068)	(24,090)
Cash Divested from Deconsolidation		0
Net activity with affiliates	0	0
Other investing activities	2,618	0
Net cash used in investing activities	(35,450)	(24,090)
Cash flows from financing activities
Borrowings under bank credit facility	627,000	605,000
Payments under bank credit facility	(949,700)	(698,400)
Payments on retirements of long-term debt	(500,000)
Premium and consent fees paid	(24,246)
Proceeds from issuance of senior secured notes	750,000
Debt issue costs	(14,001)	(84)
Net activity with affiliates	178,596	160,285
Share-based compensation activities, net	5,875	783
Proceeds from (Payments for) Combined Other Financing Activities	0	(95)
Net cash used in financing activities	73,524	67,489
Cash and cash equivalents, beginning of period	2	0
Cash and cash equivalents, end of period	(2)	0	(3)	(2)
Net change in cash and cash equivalents	1	2
Guarantor Subsidiaries
Cash flows from operating activities
Net cash from operating activities	216,405	188,817
Cash flows from investing activities
Capital expenditures	(37,045)	(36,269)
Cash Divested from Deconsolidation		0
Net activity with affiliates	(196,470)	(169,594)
Other investing activities	0	1,629
Net cash used in investing activities	(233,515)	(204,234)
Cash flows from financing activities
Borrowings under bank credit facility	0	0
Payments under bank credit facility	0	0
Payments on retirements of long-term debt	0
Premium and consent fees paid	0
Proceeds from issuance of senior secured notes	0
Debt issue costs	0	0
Net activity with affiliates	0	0
Share-based compensation activities, net	0	0
Proceeds from (Payments for) Combined Other Financing Activities	0	0
Net cash used in financing activities	0	0
Cash and cash equivalents, beginning of period	111,452	106,445
Cash and cash equivalents, end of period	(111,452)	(106,445)	(94,342)	(91,028)
Net change in cash and cash equivalents	(17,110)	(15,417)
Non-Guarantor Subsidiaries (100% Owned)
Cash flows from operating activities
Net cash from operating activities	49,409	54,828
Cash flows from investing activities
Capital expenditures	(11,884)	(22,635)
Cash Divested from Deconsolidation		0
Net activity with affiliates	0	5,598
Other investing activities	1,159	(639)
Net cash used in investing activities	(10,725)	(17,676)
Cash flows from financing activities
Borrowings under bank credit facility	262,100	242,100
Payments under bank credit facility	(335,550)	(283,350)
Payments on retirements of long-term debt	0
Premium and consent fees paid	0
Proceeds from issuance of senior secured notes	0
Debt issue costs	0	0
Net activity with affiliates	31,582	0
Share-based compensation activities, net	0	0
Proceeds from (Payments for) Combined Other Financing Activities	(3)	(7)
Net cash used in financing activities	(41,871)	(41,257)
Cash and cash equivalents, beginning of period	33,668	33,766
Cash and cash equivalents, end of period	(33,668)	(33,766)	(30,481)	(29,661)
Net change in cash and cash equivalents	(3,187)	(4,105)
Non-Guarantor Subsidiaries (Not 100% Owned)
Cash flows from operating activities
Net cash from operating activities	(78)	35,866
Cash flows from investing activities
Capital expenditures	0	(11,623)
Cash Divested from Deconsolidation		(26,891)
Net activity with affiliates	0	98
Other investing activities	0	2,197
Net cash used in investing activities	0	(36,219)
Cash flows from financing activities
Borrowings under bank credit facility	0	410,900
Payments under bank credit facility	0	(444,900)
Payments on retirements of long-term debt	0
Premium and consent fees paid	0
Proceeds from issuance of senior secured notes	0
Debt issue costs	0	(205)
Net activity with affiliates	78	0
Share-based compensation activities, net	0	0
Proceeds from (Payments for) Combined Other Financing Activities	0	(2,850)
Net cash used in financing activities	78	(37,055)
Cash and cash equivalents, beginning of period	219	37,627
Cash and cash equivalents, end of period	(219)	(37,627)	(219)	(219)
Net change in cash and cash equivalents	0	(37,408)
Eliminations
Cash flows from operating activities
Net cash from operating activities	13,786	(3,613)
Cash flows from investing activities
Capital expenditures	0	0
Cash Divested from Deconsolidation		0
Net activity with affiliates	196,470	163,898
Other investing activities	0	0
Net cash used in investing activities	196,470	163,898
Cash flows from financing activities
Borrowings under bank credit facility	0	0
Payments under bank credit facility	0	0
Payments on retirements of long-term debt	0
Premium and consent fees paid	0
Proceeds from issuance of senior secured notes	0
Debt issue costs	0	0
Net activity with affiliates	(210,256)	(160,285)
Share-based compensation activities, net	0	0
Proceeds from (Payments for) Combined Other Financing Activities	0	0
Net cash used in financing activities	(210,256)	(160,285)
Cash and cash equivalents, beginning of period	0	0
Cash and cash equivalents, end of period	0	0	$ 0	$ 0
Net change in cash and cash equivalents	$ 0	$ 0

Condensed Consolidating Finan68

Condensed Consolidating Financial Information (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Debt Instrument [Line Items]
Assets	$ 4,409,152		$ 4,409,152		$ 4,478,924
Net income (loss)	$ 25,425	$ (3,328)	54,103	$ (9,215)
Net cash from operating activities			$ 241,449	232,501
Senior Notes | 9.00% Senior Notes Due 2020
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	9.00%		9.00%
Parent
Debt Instrument [Line Items]
Assets	$ 3,650,128		$ 3,650,128		$ 3,457,936
Net income (loss)		(15,105)		(20,618)
Net cash from operating activities			$ (38,073)	(43,397)
Parent | Senior Notes | 9.125% Senior Notes Due 2018
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	9.125%		9.125%		9.125%
Parent | Senior Notes | 9.00% Senior Notes Due 2020
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	9.00%		9.00%		9.00%
Parent | Senior Notes | 6.875 % Senior Notes Due 2023
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	6.875%		6.875%
Guarantor Subsidiaries
Debt Instrument [Line Items]
Assets	$ 4,550,209		$ 4,550,209		$ 4,390,771
Net income (loss)		26,970		105,686
Net cash from operating activities			216,405	188,817
Non-Guarantor Subsidiaries (100% Owned)
Debt Instrument [Line Items]
Assets	1,495,228		1,495,228		1,545,428
Net income (loss)		(19,761)		(41,526)
Net cash from operating activities			49,409	54,828
Non-Guarantor Subsidiaries (Not 100% Owned)
Debt Instrument [Line Items]
Assets	219		219		219
Net income (loss)		23,538		22,677
Net cash from operating activities			(78)	35,866
Eliminations
Debt Instrument [Line Items]
Assets	$ (5,286,632)		(5,286,632)		$ (4,915,430)
Net income (loss)		$ (18,970)		(75,434)
Net cash from operating activities			$ 13,786	$ (3,613)

Subsequent Events Redemption of

Subsequent Events Redemption of HoldCo Note (Details) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Subsequent Event [Line Items]
Interest		$ 36,244		$ 36,244		$ 33,985
Loss on early extinguishments of debt		863	$ 71	32,333	$ 1,129
Parent
Subsequent Event [Line Items]
Long-term Debt, Gross		2,322,535		2,322,535		2,389,165
Loss on early extinguishments of debt		444	$ 0	30,452	$ 0
Other | Holdco Note [Member] | Parent
Subsequent Event [Line Items]
Interest		5,800		5,800
Long-term Debt, Gross		$ 157,810		157,810		$ 143,000
Interest added to principal				$ 14,800
Loss on early extinguishments of debt	$ (7,900)