Boyd Gaming (BYD) 10-Q8 Nov 162016 Q3 Quarterly reportFinancial data

Company Profile

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 30, 2016	Nov. 03, 2016
Entity Information [Line Items]
Document Fiscal Period Focus	Q3
Document Period End Date	Sep. 30, 2016
Document Fiscal Year Focus	2,016
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
Amendment Flag	false
Entity Common Stock, Shares Outstanding		112,484,580

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Current assets
Cash and cash equivalents	$ 159,688	$ 158,821
Restricted cash	23,292	19,030
Accounts receivable, net	26,936	25,289
Inventories	15,749	15,462
Prepaid expenses and other current assets	43,467	37,250
Income taxes receivable	1,168	1,380
Total current assets	270,300	257,232
Property and equipment, net	2,262,630	2,225,342
Other assets, net	51,766	48,341
Intangible assets, net	878,105	890,054
Goodwill, net	993,853	685,310
Investment in unconsolidated subsidiary held for sale	0	244,621
Total assets	4,456,654	4,350,900
Current liabilities
Current maturities of long-term debt	30,250	29,750
Accounts payable	88,141	75,803
Accrued liabilities	270,712	249,518
Total current liabilities	389,103	355,071
Long-term debt, net of current maturities and debt issuance costs	2,956,998	3,239,799
Deferred income taxes	98,814	162,189
Other long-term tax liabilities	3,275	3,085
Other liabilities	85,438	82,745
Commitments and contingencies (Notes 3 and 8)
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; 112,483,747 and 111,614,420 shares outstanding	1,125	1,117
Additional paid-in capital	953,511	945,041
Accumulated deficit	(32,098)	(437,881)
Accumulated other comprehensive income (loss)	438	(316)
Total Boyd Gaming Corporation stockholders' equity	922,976	507,961
Noncontrolling interest	50	50
Total stockholders' equity	923,026	508,011
Total liabilities and stockholders' equity	$ 4,456,654	$ 4,350,900

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2016	Dec. 31, 2015
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	112,483,747	111,614,420
Common stock, shares outstanding	112,483,747	111,614,420
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, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Revenues
Gaming	$ 443,568	$ 457,397	$ 1,359,047	$ 1,390,734
Food and beverage	74,257	76,713	226,955	230,918
Room	42,985	41,649	128,225	123,334
Other	29,579	32,379	90,738	92,706
Gross revenues	590,389	608,138	1,804,965	1,837,692
Less promotional allowances	58,488	61,825	175,812	180,934
Net revenues	531,901	546,313	1,629,153	1,656,758
Operating costs and expenses
Gaming	217,103	225,653	658,396	677,036
Food and beverage	40,745	41,900	124,664	126,380
Room	11,247	10,765	33,039	31,494
Other	18,660	21,548	56,819	60,938
Selling, general and administrative	80,833	79,954	241,686	242,656
Maintenance and utilities	27,854	29,030	76,711	80,965
Depreciation and amortization	47,928	51,345	143,831	155,251
Corporate expense	15,877	15,009	49,883	52,013
Project development, preopening and writedowns	3,735	1,514	11,473	4,218
Impairments of assets	0	0	1,440	1,065
Other operating items, net	3	172	555	342
Total operating costs and expenses	463,985	476,890	1,398,497	1,432,358
Operating income	67,916	69,423	230,656	224,400
Other expense (income)
Interest income	(1,050)	(460)	(2,506)	(1,396)
Interest expense, net of amounts capitalized	55,203	56,558	170,155	170,624
Loss on early extinguishments and modifications of debt	41,518	863	42,364	32,333
Other, net	1	1,753	143	3,641
Total other expense, net	95,672	58,714	210,156	205,202
Income (loss) from continuing operations before income taxes	(27,756)	10,709	20,500	19,198
Income taxes benefit (provision)	189,620	(3,694)	174,231	5,931
Income from continuing operations, net of tax	161,864	7,015	194,731	25,129
Income from discontinued operations, net of tax	(180,707)	(18,410)	(211,052)	(28,974)
Net income	$ 342,571	$ 25,425	$ 405,783	$ 54,103
Continuing operations	$ 1.41	$ 0.06	$ 1.70	$ 0.22
Discontinued operations	1.58	0.17	1.85	0.26
Basic net income per common share	$ 2.99	$ 0.23	$ 3.55	$ 0.48
Weighted average basic shares outstanding	114,567	112,608	114,335	112,100
Continuing operations	$ 1.40	$ 0.06	$ 1.69	$ 0.22
Discontinued operations	1.57	0.16	1.84	0.26
Diluted net income per common share	$ 2.97	$ 0.22	$ 3.53	$ 0.48
Weighted average diluted shares outstanding	115,202	113,375	115,051	112,930

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Net income	$ 342,571	$ 25,425	$ 405,783	$ 54,103
Other comprehensive income (loss), net of tax:
Fair value adjustments to available-for-sale securities, net of tax	417	642	754	(121)
Comprehensive income attributable to Boyd Gaming Corporation	$ 342,988	$ 26,067	$ 406,537	$ 53,982

Condensed Consolidated Stateme6

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
Balances at Dec. 31, 2014	$ 438,087	$ 1,093	$ 922,112	$ (485,115)	$ (53)	$ 50
Balance, shares at Dec. 31, 2014		109,277,060
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	54,103	$ 0	0	54,103	0	0
Comprehensive income attributable to Boyd	(121)	$ 0	0	0	(121)	0
Stock options exercised		1,145,302
Stock options exercised	8,606	$ 11	8,595	0	0	0
Release of restricted stock units, net of tax		118,319
Release of restricted stock units, net of tax	(285)	$ 1	(286)	0	0	0
Release of performance stock units, net of tax		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
Balances at Dec. 31, 2015	$ 508,011	$ 1,117	945,041	(437,881)	(316)	50
Balance, shares at Dec. 31, 2015	111,614,420	111,614,420
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	$ 405,783	$ 0	0	405,783	0	0
Comprehensive income attributable to Boyd	754	$ 0	0	0	754	0
Stock options exercised		449,065
Stock options exercised	2,913	$ 4	2,909	0	0	0
Release of restricted stock units, net of tax		261,235
Release of restricted stock units, net of tax	(693)	$ 2	(695)	0	0	0
Release of performance stock units, net of tax		159,027
Stock Issued During Period, Value, Performance Stock Award, Net of Forfeitures	(867)	$ 2	(869)	0	0	0
Share-based compensation costs	7,125	0	7,125	0	0	0
Balances at Sep. 30, 2016	$ 923,026	$ 1,125	$ 953,511	$ (32,098)	$ 438	$ 50
Balance, shares at Sep. 30, 2016	112,483,747	112,483,747

Condensed Consolidated Stateme7

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Cash Flows from Operating Activities
Net income	$ 405,783	$ 54,103
Net (income) from discontinued operations	(211,052)	(28,974)
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	143,831	155,251
Amortization of debt financing costs and discounts on debt	12,654	16,576
Share-based compensation expense	7,125	8,227
Deferred income taxes	(177,106)	17,194
Impairments of assets	1,440	1,065
Loss on early extinguishments and modifications of debt	42,364	32,333
Other operating activities	1,200	(341)
Changes in operating assets and liabilities:
Restricted cash	(4,262)	(6,626)
Accounts receivable, net	2,045	2,220
Inventories	733	55
Prepaid expenses and other current assets	(2,919)	(5,131)
Current other tax asset	0	1,802
Income taxes receivable	212	1,243
Other assets, net	(759)	2,149
Accounts payable and accrued liabilities	32,731	11,997
Other long-term tax liabilities	190	(25,580)
Other liabilities	2,696	3,886
Net cash provided by operating activities	256,906	241,449
Cash Flows from Investing Activities
Capital expenditures	(117,330)	(86,997)
Cash paid for acquisition, net of cash received	(372,322)	0
Other investing activities	2,719	3,777
Net cash used in investing activities	(486,933)	(83,220)
Cash Flows from Financing Activities
Borrowings under Boyd Gaming bank credit facility	1,622,075	627,000
Payments under Boyd Gaming bank credit facility	(1,290,800)	(949,700)
Borrowings under Peninsula bank credit facility	237,000	262,100
Payments under Peninsula bank credit facility	(899,750)	(335,550)
Proceeds from issuance of senior notes	750,000	750,000
Retirements of senior notes	(700,000)	(500,000)
Debt financing costs, net	(40,718)	(14,001)
Premium and consent fees paid	(15,750)	(24,246)
Share-based compensation activities, net	1,353	5,875
Other financing activities	0	(3)
Net cash used in financing activities	(336,590)	(178,525)
Cash Flows from Discontinued Operations
Cash flows from operating activities	(26,596)	0
Cash flows from investing activities	594,080	0
Cash flows from financing activities	0	0
Net cash provided by discontinued operations	567,484	0
Change in cash and cash equivalents	867	(20,296)
Cash and cash equivalents, beginning of period	158,821	145,341
Cash and cash equivalents, end of period	159,688	125,045
Supplemental Disclosure of Cash Flow Information
Cash paid for interest, net of amounts capitalized	147,001	137,128
Cash paid (received) for income taxes, net of refunds	31,698	(1,246)
Supplemental Schedule of Noncash Investing and Financing Activities
Payables incurred for capital expenditures	$ 4,208	$ 5,031

Organization and Basis of Prese

Organization and Basis of Presentation	9 Months Ended
Organization and Basis of Presentation	Sep. 30, 2016
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 22 wholly owned gaming entertainment properties. Headquartered in Las Vegas, we have gaming operations in Nevada, Illinois, Indiana, Iowa, Kansas, Louisiana and Mississippi. 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"). 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, 2015 , as filed with the U.S. Securities and Exchange Commission ("SEC") on February 25, 2016 . 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. On September 27, 2016, we completed our previously announced acquisition of ALST Casino Holdco, LLC ("ALST"), pursuant to an Agreement and Plan of Merger (the "Merger Agreement"), dated as of April 21, 2016, as amended on September 26, 2016, by and among Boyd Gaming, Boyd TCII Acquisition, LLC, a wholly-owned subsidiary of Boyd Gaming ("Merger Sub"), and ALST. The net purchase price, after adjustment for working capital and other items, was $372.3 million . The acquired assets and liabilities of ALST are included in our condensed consolidated balance sheet as of September 30, 2016, and the results of its operations and cash flows are reported in our condensed consolidated statements of operations and cash flows from September 27, 2016 through September 30, 2016. See Note 3, Acquisitions and Divestitures , for further information. We have not disclosed the pro forma impact of this acquisition to the results of operations for the three and nine months ended September 30, 2016, as the pro forma impact was deemed immaterial. 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 May 31, 2016, we announced that we had entered into an Equity Purchase Agreement (the "Purchase Agreement") to sell our 50% equity interest in Marina District Development Holding Company, LLC ("MDDHC"), the parent company of Borgata Hotel Casino & Spa ("Borgata"), to MGM Resorts International ("MGM"), and the transaction closed on August 1, 2016. (See Note 3, Acquisitions and Divestitures .) We account for our investment in Borgata applying the equity method and report its results as discontinued operations for all periods presented in these condensed consolidated financial statements. Revisions and Reclassifications The financial information for the three and nine months ended September 30, 2015 is derived from our condensed consolidated financial statements and footnotes included in the Quarterly Report on Form 10-Q for the quarter ended September 30, 2015 and has been revised to reflect the results of operations and cash flows of our equity investment in Borgata as discontinued operations. (See Note 3, Acquisitions and Divestitures. ) Asset transaction costs that were previously disaggregated in our condensed consolidated statement of operations for the three and nine months ended September 30, 2015 were accumulated with preopening expenses. This reclassification had no effect on our retained earnings or net income as previously reported. Amortization of debt financing costs and amortization of discounts on debt, which were previously disaggregated in our condensed consolidated statement of cash flows for the nine months ended September 30, 2015 , were combined. This reclassification had no effect on our cash provided by operating activities as previously reported.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
Summary of Significant Accounting Policies	Sep. 30, 2016
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Cash and Cash Equivalents Cash and cash equivalents include highly liquid investments, which include cash on hand and in banks, interest-bearing deposits and money market funds with maturities of three months or less at their date of purchase. The instruments are not restricted as to withdrawal or use and are on deposit with high credit quality financial institutions. Although these balances may at times exceed the federal insured deposit limit, we believe such risk is mitigated by the quality of the institution holding such deposit. The carrying values of these instruments approximate their fair values as such balances are generally available on demand. 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) 2016 2015 2016 2015 Rooms $ 18,778 $ 19,573 $ 56,017 $ 57,505 Food and beverage 36,528 38,139 109,640 112,984 Other 3,182 4,113 10,155 10,445 Total promotional allowances $ 58,488 $ 61,825 $ 175,812 $ 180,934 The estimated costs of providing such promotional allowances are as follows: Three Months Ended Nine Months Ended September 30, September 30, (In thousands) 2016 2015 2016 2015 Rooms $ 8,307 $ 8,988 $ 24,797 $ 26,240 Food and beverage 32,611 33,925 96,724 99,874 Other 3,041 3,214 9,021 8,889 Total estimated cost of promotional allowances $ 43,959 $ 46,127 $ 130,542 $ 135,003 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 $79.7 million and $83.2 million for the three months ended September 30, 2016 and 2015 , respectively, and $243.8 million and $252.1 million for the nine months ended September 30, 2016 and 2015 , 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. We reduce the carrying amounts of deferred tax assets by a valuation allowance, if after weighing all positive and negative evidence, it is more likely than not that such assets will not be realized. Use of the term "more likely than not" indicates the likelihood of occurrence is greater than 50%. 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 profitability and taxable income, 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 making such judgments, significant weight is given to evidence that can be objectively verified. In performing our third quarter valuation allowance analysis, we determined that the positive evidence in favor of releasing the valuation allowance, particularly evidence that was objectively verifiable, outweighed the negative evidence. We utilize a rolling twelve quarters of pretax income adjusted for permanent book to tax differences as a measure of cumulative results in recent years. We transitioned from a cumulative loss position to a cumulative income position over the rolling twelve quarters ended September 30, 2016. Other evidence considered in the analysis included, but was not limited to, a trend reflective of improvement in recent earnings, forecasts of profitability and taxable income and the reversal of existing temporary differences. The change in these conditions during the three months ended September 30, 2016 provided positive evidence that supported the release of the valuation allowance against a significant portion of our deferred tax assets. As such, we concluded that it was more likely than not that the benefit from our deferred tax assets would be realized. As a result, during the third quarter, we released $190.4 million of valuation allowance on our federal and unitary state income tax net operating loss carryforwards and other deferred tax assets. For the nine months ended September 30, 2015 , we computed our benefit for income taxes by applying the actual effective tax rate, under the discrete method, to year-to-date income. The discrete method was used to calculate our income tax benefit as the annual effective tax rate was not considered a reliable estimate of year-to-date income tax benefit. Our tax rate is impacted by adjustments that are largely independent of our operating results before taxes. In the current year, such adjustments relate primarily to the release of our valuation allowance on a significant portion of our deferred tax assets. In the prior year, the adjustments relate primarily to changes in our valuation allowance and 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. 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. 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. 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 2016-15, Statement of Cash Flows ("Update 2016-15") In August 2016, the Financial Accounting Standards Board ("FASB") issued Update 2016-15, which amends the guidance on the classification of certain cash receipts and payments in the statement of cash flows. The Accounting Standards Update ("ASU") is intended to reduce the lack of consistent principles on certain classifications such as debt prepayment, debt extinguishment costs, distributions, insurance claims and beneficial interest in securitization transactions. The standard is effective for financial statements issued for annual periods and interim periods within those annual periods beginning after December 15, 2017, and early adoption is permitted. The Company is evaluating the impact of the adoption of Update 2016-15 to the financial statements. Accounting Standards Update 2016-13, Financial Instruments-Credit Losses ("Update 2016-13") In June 2016, the FASB issued Update 2016-13, which amends the guidance on the impairment of financial instruments. Update 2016-13 adds to GAAP an impairment model (known as the current expected credit loss ("CECL") model) that is based on expected losses rather than incurred losses. The standard is effective for financial statements issued for annual periods and interim periods within those annual periods beginning after December 15, 2019, and early adoption is permitted. The Company is evaluating the impact of the adoption of Update 2016-13 to the financial statements. Accounting Standards Update 2016-12, Revenue from Contracts with Customers - Narrow-Scope Improvements and Practical Expedients ("Update 2016-12"); Accounting Standards Update 2016-11, Revenue Recognition (Topic 605) and Derivatives and Hedging (Topic 815) - Rescission of SEC Guidance Because of Accounting Standards Updates 2014-09 and 2014-16 Pursuant to Staff Announcements at the March 3, 2016 EITF Meeting ("Update 2016-11"); Accounting Standards Update 2016-10, Revenue from Contracts with Customers - Identifying Performance Obligations and Licensing ("Update 2016-10"); and Accounting Standards Update 2016-08, Revenue from Contracts with Customers - Principal versus Agent Considerations (Reporting Revenue Gross versus Net) ("Update 2016-08") In March 2016 through May 2016, the FASB issued Update 2016-08, Update 2016-10, Update 2016-11 and Update 2016-12, which amend and further clarify the new revenue standard, Accounting Standards Update 2014-09, Revenue from Contracts with Customers ("Update 2014-09"), which was subsequently amended and deferred in Accounting Standards Update 2015-14, Revenue from Contracts with Customers - Deferral of the Effective Date ("Update 2015-14", and collectively with the original standard, Update 2014-09, and subsequent amendments, Update 2016-08, Update 2016-10, Update 2016-11 and Update 2016-12, the "Revenue Standard"). The Revenue Standard is effective for fiscal years, and interim periods within those years, beginning after December 15, 2017. Earlier application is permitted only for fiscal years, and interim periods within those years, beginning after December 15, 2016. The Company is evaluating the impact of the Revenue Standard on its consolidated financial statements. Accounting Standards Update 2016-09, Compensation - Stock Compensation ("Update 2016-09") In March 2016, the FASB issued Update 2016-09 which simplifies several aspects of the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities and classification on the statement of cash flows. The standard is effective for financial statements issued for annual periods and interim periods within those annual periods beginning after December 15, 2016, and early adoption is permitted. The Company is evaluating the impact of the adoption of Update 2016-09 to the financial statements. Accounting Standards Update 2016-07, Investments - Equity Method and Joint Ventures ("Update 2016-07") In March 2016, the FASB issued Update 2016-07 which simplifies the equity method of accounting by eliminating the requirement to retrospectively apply the equity method to an investment that subsequently qualifies for such accounting as a result of an increase in the level of ownership interest or degree of influence. The standard is effective for financial statements issued for annual periods and interim periods within those annual periods 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 2016-02, Leases ("Update 2016-02") In February 2016, the FASB issued Update 2016-02 which requires the recognition of lease assets and lease liabilities on the balance sheet and the disclosure of key information about leasing arrangements. The standard is effective for financial statements issued for annual periods and interim periods within those annual periods beginning after December 15, 2018, and early adoption is permitted. The Company is evaluating the impact of the adoption of Update 2016-02 to the financial statements. Accounting Standards Update 2016-01, Recognition and Measurement of Financial Assets and Financial Liabilities ("Update 2016-01") In January 2016, the FASB issued Update 2016-01, which addresses certain aspects of recognition, measurement, presentation and disclosure of financial instruments. The standard is effective for fiscal years, and interim periods within those years, beginning after December 15, 2017, and early adoption is permitted only if explicit early adoption guidance is applied. The Company is evaluating the impact of the new standard on its consolidated financial statements. 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.

Acquisitions and Divestitures

Acquisitions and Divestitures	9 Months Ended
Acquisitions and Divestitures	Sep. 30, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Deconsolidation of Borgata	ACQUISITIONS AND DIVESTITURES Acquisition - Aliante Casino + Hotel + Spa Overview On September 27, 2016, Boyd Gaming completed its previously announced acquisition of ALST, the holding company of Aliante Gaming, LLC ("Aliante"), the owner and operator of the Aliante Casino + Hotel + Spa, pursuant to the Merger Agreement. Pursuant to the Merger Agreement, Merger Sub merged (the "Merger") with and into ALST, with ALST surviving the Merger. ALST and Aliante are now wholly-owned subsidiaries of Boyd Gaming. Aliante is an upscale, resort-style casino and hotel situated in North Las Vegas and offering premium accommodations, gaming, dining, entertainment and retail, and is aggregated into our Las Vegas Locals segment (See Note 11, Segment Information.) The acquired assets and liabilities of ALST and Aliante are included in our condensed consolidated balance sheet as of September 30, 2016, and the results of its operations and cash flows are reported in our condensed consolidated statements of operations and cash flows from September 27, 2016 through September 30, 2016. The net purchase price was $372.3 million . Consideration Transferred The fair value of the consideration transferred on the acquisition date included the purchase price of the net assets transferred. The total gross consideration was $399.1 million . Status of Purchase Price Allocation For purposes of these financial statements, we have allocated the purchase price to the assets acquired and the liabilities assumed based on their respective net book values as reflected in the accounting records of ALST. The excess of the purchase price over the net book value of the assets acquired and liabilities assumed has been recorded as goodwill. The Company will recognize the assets acquired and liabilities assumed in the Merger based on fair value estimates as of the date of the Merger. The determination of the fair values of the acquired assets and assumed liabilities (and the related determination of estimated lives of depreciable tangible and identifiable intangible assets) is currently in process. This determination requires significant judgment. As such, management has not completed its valuation analysis and calculations in sufficient detail necessary to arrive at estimates of the fair value of the assets acquired and liabilities assumed, along with the related allocations of goodwill and intangible assets. The final fair value determinations are expected to be completed during the fourth quarter of 2016. The final fair value determinations may be significantly different than those reflected in the consolidated financial statements at September 30, 2016. Acquisition Method of Accounting The Company is following the acquisition method of accounting per Accounting Standards Codification ("ASC") 805 guidance. In accordance with ASC 805, the Company will allocate the purchase price to the tangible and intangible assets acquired and liabilities assumed based on their fair values, which will be determined primarily by management with assistance from third-party appraisals. The excess of the purchase price over those fair values will be recorded as goodwill. The following table summarizes the preliminary allocation of the purchase price: (In thousands) As Recorded Current assets $ 31,886 Property and equipment, net 60,618 Other assets 4,441 Total acquired assets 96,945 Current liabilities 5,693 Other liabilities 636 Total liabilities assumed 6,329 Net identifiable assets acquired 90,616 Goodwill 308,530 Net assets acquired $ 399,146 The following table summarizes the preliminary values assigned to acquired property and equipment and estimated useful lives: (In thousands) Useful Lives As Recorded Land $ 6,200 Buildings and improvements 10 - 45 years 47,945 Furniture and equipment 3 - 7 years 5,831 Construction in progress 642 Property and equipment acquired $ 60,618 The goodwill recognized is the excess of the purchase price over the preliminary values assigned to the assets acquired and liabilities assumed. All of the goodwill was assigned to the Las Vegas Locals reportable segment. All of the goodwill is expected to be deductible for income tax purposes. The Company recognized $0.9 million and $1.9 million of acquisition related costs that were expensed for the three and nine months ended September 30, 2016 , respectively. These costs are included in the condensed consolidated statements of operations in the line item entitled "Project development, preopening and writedowns". Condensed Consolidated Statement of Operations for the period from September 27, 2016 through September 30, 2016 The following supplemental information presents the financial results of Aliante included in the Company's condensed consolidated statement of operations for the three and nine months ended September 30, 2016: Period from September 27 to (In thousands) September 30, 2016 Net revenues $ 1,040 Net income $ 248 Pending Acquisition - Cannery Casino Hotel and Nevada Palace, LLC On April 25, 2016, Boyd Gaming announced it has entered into a definitive agreement to acquire The Cannery Hotel and Casino, LLC ("Cannery"), the owner and operator of Cannery Casino Hotel located in North Las Vegas, and Nevada Palace, LLC ("Eastside"), the owner and operator of Eastside Cannery Casino and Hotel located in the eastern part of the Las Vegas Valley, comprising the Las Vegas assets of Cannery Casino Resorts, LLC ("CCR"), for total cash consideration of $230 million , subject to adjustment based on the working capital, including cash and less indebtedness of the acquired assets and less any transaction expenses. Boyd Gaming will acquire Cannery and Eastside pursuant to a Membership Interest Purchase Agreement (the "Cannery Purchase Agreement") entered into on April 25, 2016, by and among, Boyd Gaming, CCR, Cannery and Eastside. The Cannery Purchase Agreement provides that, pursuant to the terms and subject to the conditions set forth therein, Boyd Gaming will acquire from CCR all of the issued and outstanding membership interests of Cannery and Eastside (the "Cannery Purchase"), such that, following the Cannery Purchase, Cannery and Eastside will be wholly-owned subsidiaries of Boyd Gaming. The Cannery Purchase Agreement contains customary representations, warranties, covenants and termination rights. In addition, $20 million of the cash consideration will be placed in escrow to satisfy the indemnification obligations of CCR. On October 28, 2016, Boyd Gaming, Cannery, Eastside and CCR entered into an amendment to the Cannery Purchase Agreement (the "Cannery Purchase Amendment") to extend the outside date for the Closing (as defined in the Cannery Purchase Agreement) from October 31, 2016 to December 31, 2016. The completion of the Cannery Purchase is subject to customary conditions and the receipt of all required regulatory approvals, including, among others, approval by the Nevada Gaming Commission and the expiration or termination of the applicable waiting period under the Hart-Scott-Rodino Antitrust Improvements Act of 1976, as amended. Subject to the satisfaction or waiver of the respective conditions in the Cannery Purchase Agreement, we currently expect the Cannery Purchase to close before the end of 2016. Investment in and Divestiture of Borgata On August 1, 2016, Boyd Gaming completed its previously announced sale of its 50% equity interest in MDDHC, the parent company of Borgata in Atlantic City, New Jersey ("Borgata"), to MGM Resorts International ("MGM") pursuant to an Equity Purchase Agreement (the "Purchase Agreement") entered into on May 31, 2016, as amended on July 19, 2016, by and among Boyd, Boyd Atlantic City, Inc., a wholly-owned subsidiary of Boyd ("Seller"), and MGM. Prior to the sale of our equity interest, the Company and MGM each held a 50% interest in MDDHC, which owns all the equity interests in Borgata. Until the closing of the sale, we were the managing member of MDDHC, and we were responsible for the day-to-day operations of Borgata. Pursuant to the Purchase Agreement, MGM acquired from Boyd Gaming 49% of its 50% membership interest in MDDHC and, immediately thereafter, MDDHC redeemed Boyd Gaming’s remaining 1% membership interest in MDDHC (collectively, the "Transaction"). Following the Transaction, MDDHC became a wholly-owned subsidiary of MGM. In consideration for the Transaction, MGM paid Boyd Gaming $900 million . The initial net cash proceeds were approximately $589 million , net of certain expenses and adjustments on the closing date, including outstanding indebtedness, cash and working capital. These initial proceeds do not include our 50% share of any future property tax settlement benefits, from the time period during which we held a 50% ownership in MDDHC, to which Boyd Gaming retains the right to receive upon payment. During third quarter 2016, we recognized $4.3 million in income for the cash we received for our share of property tax benefits realized by Borgata subsequent to the closing of the sale. Borgata estimates that it is entitled to additional property tax refunds totaling between $140 million and $160 million , including amounts due under court decisions rendered in its favor and estimates for open tax appeals. We reflect the results of operations and cash flows from our investment in Borgata as discontinued operations for all periods presented in these condensed consolidated financial statements. The after-tax gain on the sale of Borgata was $181.7 million and is included in discontinued operations in the three and nine months ended September 30, 2016. Summarized income statement information for Borgata is as follows: Period from Period from July 1 to January 1 to July 31, July 31, (In thousands) 2016 2016 Net revenues $ 91,870 $ 485,510 Operating expenses 63,997 366,812 Operating income 27,873 118,698 Non-operating expenses 6,104 36,280 Net income $ 21,769 $ 82,418 Three Months Nine Months Ended Ended September 30, September 30, (In thousands) 2015 2015 Net revenues $ 237,461 $ 611,213 Operating expenses 175,248 495,473 Operating income 62,213 115,740 Non-operating expenses 25,363 58,909 Net income $ 36,850 $ 56,831

Property and Equipment, Net

Property and Equipment, Net	9 Months Ended
Property and Equipment, Net	Sep. 30, 2016
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) 2016 2015 Land $ 234,186 $ 229,857 Buildings and improvements 2,618,837 2,539,578 Furniture and equipment 1,212,038 1,152,277 Riverboats and barges 238,846 238,743 Construction in progress 68,735 42,497 Other 5,388 7,404 Total property and equipment 4,378,030 4,210,356 Less accumulated depreciation 2,115,400 1,985,014 Property and equipment, net $ 2,262,630 $ 2,225,342 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 2013 sale of the Echelon development project. Such assets are not in service and are not currently being depreciated. Depreciation expense is as follows: Three Months Ended Nine Months Ended September 30, September 30, (In thousands) 2016 2015 2016 2015 Depreciation expense $ 44,010 $ 44,643 $ 131,832 $ 134,904

Intangible Assets

Intangible Assets	9 Months Ended
Intangible Assets	Sep. 30, 2016
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Intangible Assets	INTANGIBLE ASSETS Intangible assets consist of the following: September 30, 2016 Weighted Gross Cumulative Average Life Carrying Cumulative Impairment Intangible (In thousands) Remaining Value Amortization Losses Assets, Net Amortizing intangibles Customer relationships 1.1 years $ 136,300 $ (121,147 ) $ — $ 15,153 Favorable lease rates 31.7 years 45,370 (12,779 ) — 32,591 Development agreement — 21,373 — — 21,373 203,043 (133,926 ) — 69,117 Indefinite lived intangible assets Trademarks Indefinite 129,487 — (3,500 ) 125,987 Gaming license rights Indefinite 873,335 (33,960 ) (156,374 ) 683,001 1,002,822 (33,960 ) (159,874 ) 808,988 Balance, September 30, 2016 $ 1,205,865 $ (167,886 ) $ (159,874 ) $ 878,105 December 31, 2015 Weighted Gross Cumulative Average Life Carrying Cumulative Impairment Intangible (In thousands) Remaining Value Amortization Losses Assets, Net Amortizing intangibles Customer relationships 1.9 years $ 136,300 $ (109,994 ) $ — $ 26,306 Favorable lease rates 32.4 years 45,370 (11,997 ) — 33,373 Development agreement — 21,373 — — 21,373 203,043 (121,991 ) — 81,052 Indefinite lived intangible assets Trademarks Indefinite 129,501 — (3,500 ) 126,001 Gaming license rights Indefinite 873,335 (33,960 ) (156,374 ) 683,001 1,002,836 (33,960 ) (159,874 ) 809,002 Balance, December 31, 2015 $ 1,205,879 $ (155,951 ) $ (159,874 ) $ 890,054

Accrued Liabilities

Accrued Liabilities	9 Months Ended
Accrued Liabilities	Sep. 30, 2016
Payables and Accruals [Abstract]
Accrued Liabilities	ACCRUED LIABILITIES Accrued liabilities consist of the following: September 30, December 31, (In thousands) 2016 2015 Payroll and related expenses $ 64,242 $ 71,815 Interest 44,080 35,337 Gaming liabilities 42,268 37,496 Player loyalty program liabilities 18,280 18,491 Other accrued liabilities 101,842 86,379 Total accrued liabilities $ 270,712 $ 249,518

Long-Term Debt

Long-Term Debt	9 Months Ended
Long-Term Debt	Sep. 30, 2016
Debt Disclosure [Abstract]
Long-Term Debt	LONG-TERM DEBT Long-term debt, net of current maturities consists of the following: September 30, 2016 Interest Unamortized Rates at Outstanding Unamortized Origination Long-Term (In thousands) Sept. 30, 2016 Principal Discount Fees and Costs Debt, Net Bank credit facility 3.54 % $ 1,541,000 $ (1,986 ) $ (28,483 ) $ 1,510,531 6.875% senior notes due 2023 6.88 % 750,000 — (11,648 ) 738,352 6.375% senior notes due 2026 6.38 % 750,000 — (12,270 ) 737,730 Other 5.80 % 635 — — 635 Total long-term debt 3,041,635 (1,986 ) (52,401 ) 2,987,248 Less current maturities 30,250 — — 30,250 Long-term debt, net $ 3,011,385 $ (1,986 ) $ (52,401 ) $ 2,956,998 December 31, 2015 Interest Unamortized Rates at Outstanding Unamortized Origination Long-Term (In thousands) Dec. 31, 2015 Principal Discount Fees and Costs Debt, Net Boyd Gaming Corporation Debt Bank credit facility 3.75 % $ 1,209,725 $ (2,702 ) $ (9,746 ) $ 1,197,277 9.00% senior notes due 2020 9.00 % 350,000 — (7,044 ) 342,956 6.875% senior notes due 2023 6.88 % 750,000 — (12,934 ) 737,066 2,309,725 (2,702 ) (29,724 ) 2,277,299 Peninsula Gaming Debt Bank credit facility 4.25 % 662,750 — (14,143 ) 648,607 8.375% senior notes due 2018 8.38 % 350,000 — (6,357 ) 343,643 1,012,750 — (20,500 ) 992,250 Total long-term debt 3,322,475 (2,702 ) (50,224 ) 3,269,549 Less current maturities 29,750 — — 29,750 Long-term debt, net $ 3,292,725 $ (2,702 ) $ (50,224 ) $ 3,239,799 Boyd Gaming Debt Credit Facility On September 15, 2016, the Company entered into an Amendment No. 1 and Joinder Agreement (the "Amendment") among the Company, certain financial institutions, Bank of America, N.A., as administrative agent and letter of credit issuer, and Wells Fargo Bank, National Association, as swing line lender. The Amendment modified the Third Amended and Restated Credit Agreement (the "Prior Credit Facility"), dated August 14, 2013, together referred to as the "Credit Facility" or the "Credit Agreement". As modified by the Amendment, the Credit Facility provides for: (i) increased commitments under the existing senior secured revolving credit facility (the "Revolving Credit Facility") to an amount equal to $775.0 million , (ii) commitments under the existing senior secured term A loan (the "Term A Loan") in an amount equal to $225.0 million , and (iii) a new $1.0 billion senior secured term B-2 loan (the "Term B-2 Loan"). The maturity dates of the Revolving Credit Facility and the Term A Loan have been extended to September 15, 2021 (or earlier upon the occurrence or non-occurrence of certain events); the Term B-2 Loan matures on September 15, 2023 (or earlier upon the occurrence or non-occurrence of certain events); the maturity date of the existing senior secured term B-1 loan (the "Term B-1 Loan"), under which $274.0 million in aggregate principal is outstanding, remains August 14, 2020. The increase to the Term A Loan and the new Term B-2 Loan were fully funded on the effective date of the Amendment. Proceeds from the Credit Facility were used to refinance all outstanding obligations under the Prior Credit Facility and to fund transaction costs in connection with the Credit Facility and may be used for working capital and other general corporate purposes. The Credit Facility includes an accordion feature which permits an increase in the Revolving Credit Facility and the issuance and increase of senior secured term loans in an amount up to (i) $550.0 million , plus (ii) certain voluntary permanent reductions of the Revolving Credit Facility and certain voluntary prepayments of the senior secured term loans, plus (iii) certain reductions in the outstanding principal amounts under the term loans or the Revolving Credit Facility, plus (iv) any additional amount if, after giving effect thereto, the First Lien Leverage Ratio (as defined in the Credit Agreement) would not exceed 4.25 to 1.00 on a pro forma basis, less (v) any Incremental Equivalent Debt (as defined in the Credit Agreement), in each case, subject to the satisfaction of certain conditions. Pursuant to the terms of the Credit Facility (i) the loans under the Term A Loan will amortize in an annual amount equal to 5.00% of the original principal amount thereof, commencing December 31, 2016, payable on a quarterly basis, (ii) the loans under the Term B-2 Loan will amortize in an annual amount equal to 1.00% of the original principal amount thereof, commencing December 31, 2016, payable on a quarterly basis, and (iii) beginning with the fiscal year ending December 31, 2016, the Company is required to use a portion of its annual Excess Cash Flow, as defined in the Credit Agreement, to prepay loans outstanding under the Credit Facility. The outstanding principal amounts under the Credit Facility are comprised of the following: September 30, December 31, (In thousands) 2016 2015 Revolving Credit Facility $ — $ 240,000 Term A Loan 225,000 183,275 Term B-1 Loan 274,000 730,750 Term B-2 Loan 1,000,000 — Swing Loan 42,000 55,700 Total outstanding principal amounts under the Credit Facility $ 1,541,000 $ 1,209,725 At September 30, 2016 , approximately $1.5 billion was outstanding under the Credit Facility and $12.0 million was allocated to support various letters of credit, leaving remaining contractual availability of $721.0 million . Interest and Fees The interest rate on the outstanding balance from time to time of the Revolving Credit Facility and the Term A Loan is based upon, at the Company’s option, either: (i) the Eurodollar rate or (ii) the base rate, in each case, plus an applicable margin. Such applicable margin is a percentage per annum determined in accordance with a specified pricing grid based on the total leverage ratio and ranges from 1.75% to 2.75% (if using the Eurodollar rate) and from 0.75% to 1.75% (if using the base rate). A fee of a percentage per annum (which ranges from 0.25% to 0.50% determined in accordance with a specified pricing grid based on the total leverage ratio) will be payable on the unused portions of the Revolving Credit Facility. The interest rate on the outstanding balance from time to time of the Term B-1 Loan is based upon, at the Company’s option, either: (i) the Eurodollar rate (subject to a 1.00% minimum) plus 3.00% , or (ii) the base rate plus 2.00% . The interest rate on the outstanding balance from time to time of the Term B-2 Loan is based upon, at the Company’s option, either: (i) the Eurodollar rate (subject to a 0.00% minimum) plus 3.00% , or (ii) the base rate plus 2.00% . The "base rate" under the Credit Agreement remains the highest of (x) Bank of America’s publicly-announced prime rate, (y) the federal funds rate plus 0.50% , or (z) the Eurodollar rate for a one-month period plus 1.00% . Optional and Mandatory Prepayments Amounts outstanding under the Credit Agreement may be prepaid without premium or penalty, and the unutilized portion of the commitments may be terminated without penalty, subject to certain exceptions, including a 1.00% prepayment premium for any prepayment of the Term B-2 Loan prior to March 15, 2017 that is accompanied by a repricing of the Term B-2 Loan. The Credit Agreement contains certain financial and other covenants, including, without limitation, various covenants (i) requiring the maintenance of a minimum consolidated interest coverage ratio, (ii) establishing a maximum permitted consolidated total leverage ratio, (iii) establishing a maximum permitted secured leverage ratio, (iv) imposing limitations on the incurrence of indebtedness, (v) imposing limitations on transfers, sales and other dispositions and (vi) imposing restrictions on investments, dividends and certain other payments. Subject to certain exceptions, the Company may be required to repay the amounts outstanding under the Amended Credit Agreement in connection with certain asset sales and issuances of certain additional secured indebtedness. In addition, it requires fixed quarterly amortization of principal and requires that the Company use a portion of its annual excess cash flow as defined in the agreement to prepay the loans. The Company’s obligations under the Credit Agreement, subject to certain exceptions, are guaranteed by certain of the Company’s subsidiaries and are secured by the capital stock of certain subsidiaries. In addition, subject to certain exceptions, the Company and each of the guarantors will grant the administrative agent first priority liens and security interests on substantially all of their real and personal property (other than gaming licenses and subject to certain other exceptions) as additional security for the performance of the secured obligations under the Credit Agreement. Senior Notes 6.375% Senior Notes due April 2026 Significant Terms On March 28, 2016, we issued $750 million aggregate principal amount of 6.375% senior notes due April 2026 (the " 6.375% Notes"). The 6.375% Notes require semi-annual interest payments on April 1 and October 1 of each year, commencing on October 1, 2016. The 6.375% Notes will mature on April 1, 2026 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. Net proceeds from the 6.375% Notes were used to pay down the outstanding amount under the Revolving Credit Facility and the balance was deposited in money market funds and classified as cash equivalents on the condensed consolidated balance sheets. In conjunction with the issuance of the 6.375% Notes, we incurred approximately $13.0 million in debt financing costs that have been deferred and are being amortized over the term of the 6.375% Notes using the effective interest method. The 6.375% 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 6.375% 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 6.375% Notes at a price equal to 101% of the principal amount of the 6.375% 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 6.375% Notes. At any time prior to April 1, 2021, we may redeem the 6.375% 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. After April 1, 2021, we may redeem all or a portion of the 6.375% Notes at redemption prices (expressed as percentages of the principal amount) ranging from 103.188% in 2021 to 100% in 2024 and thereafter, plus accrued and unpaid interest and Additional Interest. In connection with the private placement of the 6.375% Notes, we entered into a registration rights agreement with the initial purchasers in which we agreed to file a registration statement with the SEC to permit the holders to exchange or resell the 6.375% Notes. We must use commercially reasonable efforts to file a registration statement and to consummate an exchange offer within 365 days after the issuance of the 6.375% Notes, subject to certain suspension and other rights set forth in the registration rights agreement. Under certain circumstances, including our determination that we cannot complete an exchange offer, we are required to file a shelf registration statement for the resale of the 6.375% Notes and to cause such shelf registration statement to be declared effective as soon as reasonably practicable (but in no event later than the 365th day following the issuance of the 6.375% Notes) after the occurrence of such circumstances. Subject to certain suspension and other rights, in the event that the registration statement is not filed or declared effective within the time periods specified in the registration rights agreement, the exchange offer is not consummated within 365 days after the issuance of the 6.375% Notes, or the registration statement is filed and declared effective but thereafter ceases to be effective or is unusable for its intended purpose for a period in excess of 30 days without being succeeded immediately by a post-effective amendment that cures such failure, the agreement provides that additional interest will accrue on the principal amount of the 6.375% Notes at a rate of 0.25% per annum during the 90-day period immediately following any of these events and will increase by 0.25% per annum at the end of each subsequent 90-day period, but in no event will the penalty rate exceed 1.00% per annum, until the default is cured. There are no other alternative settlement methods and, other than the 1.00% per annum maximum penalty rate, the agreement contains no limit on the maximum potential amount of consideration that could be transferred in the event we do not meet the registration statement filing requirements. We currently intend to file a registration statement, have it declared effective and consummate any exchange offer within these time periods. Accordingly, we do not believe that payment of additional interest under the registration payment arrangement is probable and, therefore, no related liability has been recorded in the consolidated financial statements. Senior Notes 9.00% Senior Notes due July 2020 On September 6, 2016 we redeemed all of our 9.00% senior notes due July 2020 (the " 9.00% Notes") at a redemption price of 104.50% plus accrued and unpaid interest to the redemption date. The redemption was funded using cash on hand. As a result of this redemption, the 9.00% Notes have been fully extinguished. Peninsula Gaming Debt Bank Credit Facility On September 2, 2016, Peninsula repaid all of the outstanding amounts, including all principal and accrued interest amounts, under the Peninsula senior secured credit facility (the "Peninsula Credit Facility") pursuant to the Peninsula Credit Agreement. In connection with the repayment in full of the Peninsula Credit Facility (the "Repayment"), the Peninsula Credit Agreement was terminated. At December 31, 2015, the outstanding principal amount under the Peninsula Credit Facility was comprised of the following: ( In thousands ) Term Loan $ 647,750 Revolving Facility 9,000 Swing Loan 6,000 Total outstanding principal amount under the Peninsula Credit Facility $ 662,750 Peninsula Senior Notes 8.375% Senior Notes due February 2018 On September 2, 2016 we redeemed all of our 8.375% senior notes due February 2018 (the " 8.375% Notes") at a redemption price of 100.0% plus accrued and unpaid interest to the redemption date. The redemption was funded using cash on hand. Loss on Early Extinguishments and Modifications of Debt The components of the loss on early extinguishments and modifications of debt, are as follows: Three Months Ended Nine Months Ended September 30, September 30, (In thousands) 2016 2015 2016 2015 9.00% Senior Notes premium and consent fees $ 15,750 $ — $ 15,750 $ — 9.00% Senior Notes deferred finance charges 5,976 — 5,976 — 8.375% Senior Notes deferred finance charges 4,497 — 4,497 — 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 6,629 444 6,629 1,602 Peninsula Credit Facility deferred finance charges 8,666 419 9,512 1,881 Total loss on early extinguishments and modifications of debt $ 41,518 $ 863 $ 42,364 $ 32,333 Covenant Compliance As of September 30, 2016 , we believe that we were in compliance with the financial and other covenants of our debt instruments.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
Commitments and Contingencies	Sep. 30, 2016
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, 2015 filed with the SEC on February 25, 2016 , except for the pending acquisitions of the Las Vegas assets of CCR as discussed in Note 3, Acquisitions and Divestitures . 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
Stockholders' Equity and Stock Incentive Plans	Sep. 30, 2016
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) 2016 2015 2016 2015 Gaming $ 86 $ 68 $ 251 $ 191 Food and beverage 17 12 48 36 Room 8 6 23 17 Selling, general and administrative 437 345 1,274 969 Corporate expense 994 1,429 5,529 7,014 Total share-based compensation expense $ 1,542 $ 1,860 $ 7,125 $ 8,227 Performance Shares Vesting The Performance Share Unit ("PSU") grants awarded in December 2012 and 2011 vested during first quarters of 2016 and 2015, respectively. Common shares 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. 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. The PSU grant awarded in December 2012 resulted in a total of 213,365 shares issued, representing approximately 0.59 shares per PSU. Of the 213,365 shares issued, a total of 54,338 were surrendered by the participants for payroll taxes, resulting a net issuance of 159,027 shares due to the vesting of the 2012 grant. The actual achievement level under the award metrics equaled the estimated performance as of year-end 2015; therefore, the vesting of the PSUs did not impact compensation costs in our 2016 condensed consolidated statement of operations. The PSU grant awarded in December 2011 resulted in a total of 654,478 shares issued, representing approximately 1.67 shares per PSU. Of the 654,478 shares issued, a total of 177,274 were surrendered by the participants for payroll taxes, resulting a net issuance of 477,204 shares due to the vesting of the 2011 grant. The actual achievement level under the 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.

Fair Value Measurements

Fair Value Measurements	9 Months Ended
Fair Value Measurements	Sep. 30, 2016
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, 2016 (In thousands) Balance Level 1 Level 2 Level 3 Assets Cash and cash equivalents $ 159,688 $ 159,688 $ — $ — Restricted cash 23,292 23,292 — — Investment available for sale 18,279 — — 18,279 Liabilities Contingent payments $ 3,435 $ — $ — $ 3,435 December 31, 2015 (In thousands) Balance Level 1 Level 2 Level 3 Assets Cash and cash equivalents $ 158,821 $ 158,821 $ — $ — Restricted cash 19,030 19,030 — — Investment available for sale 17,839 — — 17,839 Liabilities Contingent payments $ 3,632 $ — $ — $ 3,632 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, 2016 and December 31, 2015 . Investment Available for Sale We have an investment in a single municipal bond issuance of $21.0 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, 2016 and December 31, 2015 . 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, 2016 and December 31, 2015 , $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, 2016 and December 31, 2015 , $17.8 million and $17.4 million , respectively, is included in other assets on the condensed consolidated balance sheets. The discount associated with this investment of $3.1 million and $3.2 million at September 30, 2016 and December 31, 2015 , 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. Contingent Payments In connection with the development of the Kansas Star Casino ("KSC"), 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 is recorded at the estimated fair value of the contingent payments using a discounted cash flows approach and the significant unobservable input used in the valuation at both September 30, 2016 and December 31, 2015, is a discount rate of 18.5% . At both September 30, 2016 and December 31, 2015 , 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, 2016 and December 31, 2015 , of $2.5 million and $2.7 million , respectively, which is 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, 2016 September 30, 2015 Assets Liability Assets Liability (In thousands) Investment Available for Sale Contingent Payments Investment Available for Sale Contingent Payments Balance at beginning of reporting period $ 17,832 $ (3,488 ) $ 17,276 $ (3,642 ) Total gains (losses) (realized or unrealized): Included in interest income (expense) 30 (147 ) 31 (156 ) Included in other comprehensive income (loss) 417 — 642 — Transfers in or out of Level 3 — — — — Purchases, sales, issuances and settlements: Settlements — 200 — 211 Balance at end of reporting period $ 18,279 $ (3,435 ) $ 17,949 $ (3,587 ) Nine Months Ended September 30, 2016 September 30, 2015 Assets Liability Assets Liability (In thousands) Investment Available for Sale Contingent Payments Investment Available for Sale Merger Earnout Contingent Payments Balance at beginning of reporting period $ 17,839 $ (3,632 ) $ 18,357 $ (75 ) $ (3,792 ) Total gains (losses) (realized or unrealized): Included in interest income (expense) 96 (452 ) 93 75 (476 ) Included in other comprehensive income (loss) 754 — (121 ) — — Transfers in or out of Level 3 — — — — — Purchases, sales, issuances and settlements: Settlements (410 ) 649 (380 ) — 681 Balance at end of reporting period $ 18,279 $ (3,435 ) $ 17,949 $ — $ (3,587 ) 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 9.7 % 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, 2016 (In thousands) Outstanding Face Amount Carrying Value Estimated Fair Value Fair Value Hierarchy Liabilities Obligation under assessment arrangements $ 33,823 $ 26,858 $ 28,118 Level 3 Other financial instruments 100 95 95 Level 3 December 31, 2015 (In thousands) Outstanding Face Amount Carrying Value Estimated Fair Value Fair Value Hierarchy Liabilities Obligation under assessment arrangements $ 35,126 $ 27,660 $ 28,381 Level 3 Other financial instruments 200 186 186 Level 3 The following tables provide the fair value measurement information about our long-term debt: September 30, 2016 (In thousands) Outstanding Face Amount Carrying Value Estimated Fair Value Fair Value Hierarchy Bank credit facility $ 1,541,000 $ 1,510,531 $ 1,548,060 Level 2 6.875% senior notes due 2023 750,000 738,352 811,875 Level 1 6.375% senior notes due 2026 750,000 737,730 802,500 Level 1 Other 635 635 635 Level 3 Total debt $ 3,041,635 $ 2,987,248 $ 3,163,070 December 31, 2015 (In thousands) Outstanding Face Amount Carrying Value Estimated Fair Value Fair Value Hierarchy Boyd Gaming Debt Bank credit facility $ 1,209,725 $ 1,197,277 $ 1,202,870 Level 2 9.00% senior notes due 2020 350,000 342,956 372,750 Level 1 6.875% senior notes due 2023 750,000 737,066 772,500 Level 1 2,309,725 2,277,299 2,348,120 Peninsula Gaming Debt Bank credit facility 662,750 648,607 661,131 Level 2 8.375% senior notes due 2018 350,000 343,643 357,000 Level 2 1,012,750 992,250 1,018,131 Total debt $ 3,322,475 $ 3,269,549 $ 3,366,251 The estimated fair values of our Credit Facility is based on a relative value analysis performed on or about September 30, 2016 and December 31, 2015 . The estimated fair value of the Peninsula Credit Facility is based on a relative value analysis performed on or about December 31, 2015. The estimated fair values of our senior notes are based on quoted market prices as of September 30, 2016 and December 31, 2015 . The other debt is a fixed-rate debt that is payable in 32 semi-annual installments, beginning in 2008. It is not traded and does not have an observable market input; therefore, we have estimated its fair value to be equal to the carrying value. There were no transfers between Level 1, Level 2 and Level 3 measurements during the nine months ended September 30, 2016 or 2015 .

Segment Information

Segment Information	9 Months Ended
Segment Information	Sep. 30, 2016
Segment Reporting [Abstract]
Segment Information	SEGMENT INFORMATION We have aggregated certain of our properties in order to present three Reportable Segments: (i) Las Vegas Locals; (ii) Downtown Las Vegas; and (iii) Midwest and South. 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 Aliante Casino + Hotel + Spa North 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 Par-A-Dice Hotel Casino East Peoria, Illinois Blue Chip Casino, Hotel & Spa Michigan City, Indiana Diamond Jo Dubuque Dubuque, Iowa Diamond Jo Worth Northwood, Iowa Kansas Star Casino Mulvane, Kansas Amelia Belle Casino Amelia, Louisiana Delta Downs Racetrack Casino & Hotel Vinton, Louisiana Evangeline Downs Racetrack and Casino Opelousas, Louisiana Sam's Town Hotel and Casino Shreveport, Louisiana Treasure Chest Casino Kenner, Louisiana IP Casino Resort Spa Biloxi, Mississippi Sam's Town Hotel and Gambling Hall Tunica, Mississippi As a result of the agreement to sell our equity interest in Borgata (see Note 3, Acquisitions and Divestitures ), we no longer report our interest in Borgata as a Reportable Segment. In third quarter 2016, the Peninsula debt was refinanced, eliminating the financing structure that restricted our ability to transfer cash from Peninsula to Boyd Gaming. As a result of the elimination of this restriction, management has concluded that the properties previously comprising the Peninsula segment will be aggregated into the Midwest and South reportable segment, and has retrospectively adjusted the presentation for all periods presented. Also, as of September 27, 2016, our Las Vegas Locals segment includes our wholly-owned subsidiary, Aliante (see Note 3, Acquisitions and Divestitures ). Results of Operations - Total Reportable Segment Net Revenues and Adjusted EBITDA We evaluate each of our property's profitability based upon Property EBITDA, which represents each property's earnings before interest expense, income taxes, depreciation and amortization, deferred rent, share-based compensation expense, project development, preopening and writedowns expenses, impairments of assets, other operating items, net, and gain or 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 segments. Results for Downtown Las Vegas include the results of our Hawaii-based travel agency and captive insurance company. 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) 2016 2015 2016 2015 Net Revenues Las Vegas Locals $ 148,879 $ 148,022 $ 462,213 $ 451,356 Downtown Las Vegas 56,606 56,685 174,423 171,723 Midwest and South 326,416 341,606 992,517 1,033,679 Total Reportable Segment Net Revenues $ 531,901 $ 546,313 $ 1,629,153 $ 1,656,758 Adjusted EBITDA Las Vegas Locals $ 36,173 $ 32,261 $ 123,617 $ 113,313 Downtown Las Vegas 10,018 10,144 36,962 33,128 Midwest and South 90,633 96,347 281,305 294,635 Total Reportable Segment Adjusted EBITDA 136,824 138,752 441,884 441,076 Corporate expense (14,884 ) (13,581 ) (44,355 ) (45,000 ) Adjusted EBITDA 121,940 125,171 397,529 396,076 Other operating costs and expenses Deferred rent 816 857 2,449 2,573 Depreciation and amortization 47,928 51,345 143,831 155,251 Share-based compensation expense 1,542 1,860 7,125 8,227 Project development, preopening and writedowns 3,735 1,514 11,473 4,218 Impairments of assets — — 1,440 1,065 Other operating items, net 3 172 555 342 Total other operating costs and expenses 54,024 55,748 166,873 171,676 Operating income $ 67,916 $ 69,423 $ 230,656 $ 224,400 For purposes of this presentation, 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. Total Reportable Segment Assets The Company's assets by Reportable Segment consisted of the following amounts: September 30, December 31, (In thousands) 2016 2015 Assets Las Vegas Locals $ 1,535,515 $ 1,155,224 Downtown Las Vegas 149,172 138,159 Midwest and South 2,597,024 2,634,742 Total Reportable Segment Assets 4,281,711 3,928,125 Corporate 174,943 422,775 Total Assets $ 4,456,654 $ 4,350,900

Condensed Consolidating Financi

Condensed Consolidating Financial Information	9 Months Ended
Condensed Consolidating Financial Information	Sep. 30, 2016
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 6.875% Senior Notes due May 2023 (" 6.875% Notes") and our 6.375% Notes is presented below. Each of these notes is 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 special purpose entities, tax holding companies, our less significant operating subsidiaries and our less than wholly owned subsidiaries. On September 2, 2016, we notified the trustees of our 6.875% Notes and our 6.375% Notes of our designation of the following additional subsidiaries as "Restricted Subsidiaries": Boyd Acquisition I, LLC, Boyd Acquisition II, LLC, Peninsula Gaming, LLC, Belle of Orleans, L.L.C., Diamond Jo, LLC, Diamond Jo Worth, LLC, Kansas Star Casino, LLC, and The Old Evangeline Downs, L.L.C. The tables below present the condensed consolidating balance sheets as of September 30, 2016, and December 31, 2015, the condensed consolidating statements of operations for the three and nine months ended September 30, 2016 and 2015, and the condensed consolidating statements of cash flows for the nine months ended September 30, 2016 and 2015. We have reclassified certain prior year amounts in the current year presentation to reflect the designation of the additional Restricted Subsidiaries listed above as subsidiary guarantors. Condensed Consolidating Balance Sheets September 30, 2016 Non- Non- Guarantor Guarantor Subsidiaries Subsidiaries Guarantor (100% (Not 100% (In thousands) Parent Subsidiaries Owned) Owned) Eliminations Consolidated Assets Cash and cash equivalents $ 1,705 $ 145,570 $ 12,413 $ — $ — $ 159,688 Other current assets 16,023 88,533 15,764 — (9,708 ) 110,612 Property and equipment, net 68,118 2,099,977 94,535 — — 2,262,630 Investments in subsidiaries 4,509,550 — — — (4,509,550 ) — Intercompany receivable — 1,489,652 — — (1,489,652 ) — Other assets, net 13,336 30,165 21,497 — (13,232 ) 51,766 Intangible assets, net — 854,046 24,059 — — 878,105 Goodwill, net — 684,529 309,324 — — 993,853 Total assets $ 4,608,732 $ 5,392,472 $ 477,592 $ — $ (6,022,142 ) $ 4,456,654 Liabilities and Stockholders' Equity Current maturities of long-term debt $ 30,250 $ — $ — $ — $ — $ 30,250 Other current liabilities 127,456 190,831 40,799 — (233 ) 358,853 Accumulated losses of subsidiaries in excess of investment — 169,906 265 — (170,171 ) — Intercompany payable 534,902 — 963,992 254 (1,499,148 ) — Long-term debt, net of current maturities and debt issuance costs 2,956,362 — 636 — — 2,956,998 Other long-term liabilities 36,786 163,973 — — (13,232 ) 187,527 Boyd Gaming Corporation stockholders' equity (deficit) 922,976 4,867,762 (528,100 ) (254 ) (4,339,408 ) 922,976 Noncontrolling interest — — — — 50 50 Total stockholders' equity (deficit) 922,976 4,867,762 (528,100 ) (254 ) (4,339,358 ) 923,026 Total liabilities and stockholders' equity $ 4,608,732 $ 5,392,472 $ 477,592 $ — $ (6,022,142 ) $ 4,456,654 Condensed Consolidating Balance Sheets - continued December 31, 2015 Non- Non- Guarantor Guarantor Subsidiaries Subsidiaries Guarantor (100% (Not 100% (In thousands) Parent Subsidiaries Owned) Owned) Eliminations Consolidated Assets Cash and cash equivalents $ 2 $ 156,116 $ 2,482 $ 221 $ — $ 158,821 Other current assets 14,602 74,402 10,415 — (1,008 ) 98,411 Property and equipment, net 68,515 2,120,455 36,372 — — 2,225,342 Investments in subsidiaries 3,547,690 — — — (3,547,690 ) — Intercompany receivable — 1,701,817 — — (1,701,817 ) — Other assets, net 12,521 30,755 18,293 — (13,228 ) 48,341 Intangible assets, net — 865,995 24,059 — — 890,054 Goodwill, net — 684,529 781 — — 685,310 Investment in unconsolidated subsidiary held for sale — 244,621 — — — 244,621 Total assets $ 3,643,330 $ 5,878,690 $ 92,402 $ 221 $ (5,263,743 ) $ 4,350,900 Liabilities and Stockholders' Equity Current maturities of long-term debt $ 21,500 $ 8,250 $ — $ — $ — $ 29,750 Other current liabilities 102,946 198,590 24,071 — (286 ) 325,321 Accumulated losses of subsidiaries in excess of investment — 4,507 302 — (4,809 ) — Intercompany payable 720,400 — 981,688 475 (1,702,563 ) — Long-term debt, net of current maturities and debt issuance costs 2,255,800 983,999 — — — 3,239,799 Other long-term liabilities 34,723 226,524 — — (13,228 ) 248,019 Boyd Gaming Corporation stockholders' equity (deficit) 507,961 4,456,820 (913,659 ) (254 ) (3,542,907 ) 507,961 Noncontrolling interest — — — — 50 50 Total stockholders' equity (deficit) 507,961 4,456,820 (913,659 ) (254 ) (3,542,857 ) 508,011 Total liabilities and stockholders' equity $ 3,643,330 $ 5,878,690 $ 92,402 $ 221 $ (5,263,743 ) $ 4,350,900 Condensed Consolidating Statements of Operations Three Months Ended September 30, 2016 Non- Non- Guarantor Guarantor Subsidiaries Subsidiaries Guarantor (100% (Not 100% (In thousands) Parent Subsidiaries Owned) Owned) Eliminations Consolidated Net revenues $ 29,708 $ 523,904 $ 13,252 $ — $ (34,963 ) $ 531,901 Operating costs and expenses Operating 300 275,916 11,539 — — 287,755 Selling, general and administrative 12,491 66,491 1,849 — 2 80,833 Maintenance and utilities — 27,463 391 — — 27,854 Depreciation and amortization 2,355 44,597 976 — — 47,928 Corporate expense 14,247 471 1,159 — — 15,877 Project development, preopening and writedowns 7,213 (5,646 ) 2,168 — — 3,735 Other operating items, net — 3 — — — 3 Intercompany expenses 301 34,299 365 — (34,965 ) — Total operating costs and expenses 36,907 443,594 18,447 — (34,963 ) 463,985 Equity in earnings of subsidiaries 230,669 (607 ) — — (230,062 ) — Operating income (loss) 223,470 79,703 (5,195 ) — (230,062 ) 67,916 Other expense (income) Interest expense, net 41,778 12,369 6 — — 54,153 Loss on early extinguishments and modifications of debt 28,356 13,162 — — — 41,518 Other, net — 20 (19 ) — — 1 Total other expense, net 70,134 25,551 (13 ) — — 95,672 Income (loss) from continuing operations before income taxes 153,336 54,152 (5,182 ) — (230,062 ) (27,756 ) Income taxes benefit (provision) 189,235 363 22 — — 189,620 Income (loss) from continuing operations, net of tax 342,571 54,515 (5,160 ) — (230,062 ) 161,864 Income from discontinued operations, net of tax — 180,707 — — — 180,707 Net income (loss) $ 342,571 $ 235,222 $ (5,160 ) $ — $ (230,062 ) $ 342,571 Comprehensive income (loss) $ 342,988 $ 235,639 $ (5,160 ) $ — $ (230,479 ) $ 342,988 Condensed Consolidating Statements of Operations - continued 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 $ 539,768 $ 12,048 $ — $ (34,449 ) $ 546,313 Operating costs and expenses Operating 450 288,296 11,120 — — 299,866 Selling, general and administrative 11,083 67,227 1,644 — — 79,954 Maintenance and utilities — 28,614 416 — — 29,030 Depreciation and amortization 1,657 48,758 930 — — 51,345 Corporate expense 13,503 526 980 — — 15,009 Project development, preopening and writedowns 5 318 1,183 8 — 1,514 Other operating items, net 136 36 — — — 172 Intercompany expenses 301 33,827 321 — (34,449 ) — Total operating costs and expenses 27,135 467,602 16,594 8 (34,449 ) 476,890 Equity in earnings of subsidiaries 57,937 (665 ) (8 ) — (57,264 ) — Operating income (loss) 59,748 71,501 (4,554 ) (8 ) (57,264 ) 69,423 Other expense (income) Interest expense, net 33,883 22,209 6 — — 56,098 Loss on early extinguishments of debt 444 419 — — — 863 Other, net (2 ) 1,775 (20 ) — — 1,753 Total other expense, net 34,325 24,403 (14 ) — — 58,714 Income (loss) from continuing operations before income taxes 25,423 47,098 (4,540 ) (8 ) (57,264 ) 10,709 Income taxes benefit (provision) 2 (3,692 ) (4 ) — — (3,694 ) Income (loss) from continuing operations, net of tax 25,425 43,406 (4,544 ) (8 ) (57,264 ) 7,015 Income from discontinued operations, net of tax — 18,410 — — — 18,410 Net income (loss) $ 25,425 $ 61,816 $ (4,544 ) $ (8 ) $ (57,264 ) $ 25,425 Comprehensive income (loss) $ 26,067 $ 62,458 $ (4,544 ) $ (8 ) $ (57,906 ) $ 26,067 Condensed Consolidating Statements of Operations - continued Nine Months Ended September 30, 2016 Non- Non- Guarantor Guarantor Subsidiaries Subsidiaries Guarantor (100% (Not 100% (In thousands) Parent Subsidiaries Owned) Owned) Eliminations Consolidated Net revenues $ 91,901 $ 1,607,719 $ 37,646 $ — $ (108,113 ) $ 1,629,153 Operating costs and expenses Operating 1,200 838,837 32,881 — — 872,918 Selling, general and administrative 37,203 199,308 5,171 — 4 241,686 Maintenance and utilities — 75,675 1,036 — — 76,711 Depreciation and amortization 6,375 134,487 2,969 — — 143,831 Corporate expense 45,121 1,380 3,382 — — 49,883 Project development, preopening and writedowns 11,205 (4,382 ) 4,650 — — 11,473 Impairments of assets 1,440 — — — — 1,440 Other operating items, net 106 449 — — — 555 Intercompany expenses 903 106,119 1,095 — (108,117 ) — Total operating costs and expenses 103,553 1,351,873 51,184 — (108,113 ) 1,398,497 Equity in earnings of subsidiaries 372,953 (1,375 ) — — (371,578 ) — Operating income (loss) 361,301 254,471 (13,538 ) — (371,578 ) 230,656 Other expense (income) Interest expense, net 116,245 51,386 18 — — 167,649 Loss on early extinguishments and modifications of debt 28,356 14,008 — — — 42,364 Other, net 1 196 (54 ) — — 143 Total other expense, net 144,602 65,590 (36 ) — — 210,156 Income (loss) from continuing operations before income taxes 216,699 188,881 (13,502 ) — (371,578 ) 20,500 Income taxes benefit (provision) 189,084 (14,845 ) (8 ) — — 174,231 Income (loss) from continuing operations, net of tax 405,783 174,036 (13,510 ) — (371,578 ) 194,731 Income from discontinued operations, net of tax — 211,052 — — — 211,052 Net income (loss) $ 405,783 $ 385,088 $ (13,510 ) $ — $ (371,578 ) $ 405,783 Comprehensive income (loss) $ 406,537 $ 385,842 $ (13,510 ) $ — $ (372,332 ) $ 406,537 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 $ 1,637,995 $ 35,568 $ — $ (107,853 ) $ 1,656,758 Operating costs and expenses Operating 1,350 861,418 33,080 — — 895,848 Selling, general and administrative 35,828 201,857 4,971 — — 242,656 Maintenance and utilities — 79,809 1,156 — — 80,965 Depreciation and amortization 4,446 147,900 2,905 — — 155,251 Corporate expense 48,032 1,435 2,546 — — 52,013 Project development, preopening and writedowns (36 ) 1,253 2,923 78 — 4,218 Impairments of assets — — 1,065 — — 1,065 Other operating items, net 136 206 — — — 342 Intercompany expenses 903 105,899 1,051 — (107,853 ) — Total operating costs and expenses 90,659 1,399,777 49,697 78 (107,853 ) 1,432,358 Equity in earnings of subsidiaries 163,319 (1,778 ) (78 ) — (161,463 ) — Operating income (loss) 163,708 236,440 (14,207 ) (78 ) (161,463 ) 224,400 Other expense (income) Interest expense, net 101,302 67,908 18 — — 169,228 Loss on early extinguishments of debt 30,452 1,881 — — — 32,333 Other, net 415 2,886 340 — — 3,641 Total other expense, net 132,169 72,675 358 — — 205,202 Income (loss) from continuing operations before income taxes 31,539 163,765 (14,565 ) (78 ) (161,463 ) 19,198 Income taxes benefit (provision) 22,564 (16,593 ) (40 ) — — 5,931 Income (loss) from continuing operations, net of tax 54,103 147,172 (14,605 ) (78 ) (161,463 ) 25,129 Income from discontinued operations, net of tax — 28,974 — — — 28,974 Net income (loss) $ 54,103 $ 176,146 $ (14,605 ) $ (78 ) $ (161,463 ) $ 54,103 Comprehensive income (loss) $ 53,982 $ 176,025 $ (14,605 ) $ (78 ) $ (161,342 ) $ 53,982 Condensed Consolidating Statements of Cash Flows Nine Months Ended September 30, 2016 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 $ (87,625 ) $ 309,530 $ 26,251 $ — $ 8,750 $ 256,906 Cash flows from investing activities Capital expenditures (29,012 ) (87,679 ) (639 ) — — (117,330 ) Cash paid for acquisition, net of cash received (372,322 ) — — — — (372,322 ) Net activity with affiliates — 212,165 — — (212,165 ) — Other investing activities — 704 2,015 — — 2,719 Net cash from investing activities (401,334 ) 125,190 1,376 — (212,165 ) (486,933 ) Cash flows from financing activities Borrowings under bank credit facility 1,622,075 237,000 — — — 1,859,075 Payments under bank credit facility (1,290,800 ) (899,750 ) — — — (2,190,550 ) Proceeds from issuance of senior notes 750,000 — — — — 750,000 Retirements of senior notes (350,000 ) (350,000 ) — — — (700,000 ) Debt financing costs, net (40,718 ) — — — — (40,718 ) Premium and consent fees paid (15,750 ) — — — — (15,750 ) Net activity with affiliates (185,498 ) — (17,696 ) (221 ) 203,415 — Share-based compensation activities, net 1,353 — — — — 1,353 Net cash from financing activities 490,662 (1,012,750 ) (17,696 ) (221 ) 203,415 (336,590 ) Cash flows from discontinued operations Cash flows from operating activities — (26,596 ) — — — (26,596 ) Cash flows from investing activities — 594,080 — — — 594,080 Cash flows from financing activities — — — — — — Net cash from discontinued operations — 567,484 — — — 567,484 Net change in cash and cash equivalents 1,703 (10,546 ) 9,931 (221 ) — 867 Cash and cash equivalents, beginning of period 2 156,116 2,482 221 — 158,821 Cash and cash equivalents, end of period $ 1,705 $ 145,570 $ 12,413 $ — $ — $ 159,688 Condensed Consolidating Statements of Cash Flows - 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 Cash flows from operating activities Net cash from operating activities $ (38,073 ) $ 281,845 $ (16,309 ) $ (78 ) $ 14,064 $ 241,449 Cash flows from investing activities Capital expenditures (38,068 ) (48,832 ) (97 ) — — (86,997 ) Net activity with affiliates — (181,674 ) — — 181,674 — Other investing activities 2,618 1,159 — — — 3,777 Net cash from investing activities (35,450 ) (229,347 ) (97 ) — 181,674 (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 ) Proceeds from issuance of senior notes, net 750,000 — — — — 750,000 Debt financing costs, net (14,001 ) — — — — (14,001 ) Retirements of senior notes (500,000 ) — — — — (500,000 ) Premium and consent fees paid (24,246 ) — — — — (24,246 ) Net activity with affiliates 178,596 — 17,064 78 (195,738 ) — Share-based compensation activities, net 5,875 — — — — 5,875 Other financing activities — (3 ) — — — (3 ) Net cash from financing activities 73,524 (73,453 ) 17,064 78 (195,738 ) (178,525 ) Cash flows from discontinued operations Cash flows from operating activities — — — — — — Cash flows from investing activities — — — — — — Cash flows from financing activities — — — — — — Net cash from discontinued operations — — — — — — Net change in cash and cash equivalents 1 (20,955 ) 658 — — (20,296 ) Cash and cash equivalents, beginning of period 2 143,580 1,540 219 — 145,341 Cash and cash equivalents, end of period $ 3 $ 122,625 $ 2,198 $ 219 $ — $ 125,045

Subsequent Events

Subsequent Events	9 Months Ended
Subsequent Events	Sep. 30, 2016
Subsequent Events [Abstract]
Subsequent Events	SUBSEQUENT EVENTS We have evaluated all events or transactions that occurred after September 30, 2016 . During this period, up to the filing date, we did not identify any additional subsequent events, other than the Cannery Purchase Amendment disclosed in Note 3, Acquisitions and Divestitures , the effects of which would require disclosure or adjustment to our financial position or results of operations.

Summary of Significant Accoun21

Summary of Significant Accounting Policies (Policies)	9 Months Ended
Summary of Significant Accounting Policies (Policies)	Sep. 30, 2016
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 $79.7 million and $83.2 million for the three months ended September 30, 2016 and 2015 , respectively, and $243.8 million and $252.1 million for the nine months ended September 30, 2016 and 2015 , 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. We reduce the carrying amounts of deferred tax assets by a valuation allowance, if after weighing all positive and negative evidence, it is more likely than not that such assets will not be realized. Use of the term "more likely than not" indicates the likelihood of occurrence is greater than 50%. 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 profitability and taxable income, 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 making such judgments, significant weight is given to evidence that can be objectively verified. In performing our third quarter valuation allowance analysis, we determined that the positive evidence in favor of releasing the valuation allowance, particularly evidence that was objectively verifiable, outweighed the negative evidence. We utilize a rolling twelve quarters of pretax income adjusted for permanent book to tax differences as a measure of cumulative results in recent years. We transitioned from a cumulative loss position to a cumulative income position over the rolling twelve quarters ended September 30, 2016. Other evidence considered in the analysis included, but was not limited to, a trend reflective of improvement in recent earnings, forecasts of profitability and taxable income and the reversal of existing temporary differences. The change in these conditions during the three months ended September 30, 2016 provided positive evidence that supported the release of the valuation allowance against a significant portion of our deferred tax assets. As such, we concluded that it was more likely than not that the benefit from our deferred tax assets would be realized. As a result, during the third quarter, we released $190.4 million of valuation allowance on our federal and unitary state income tax net operating loss carryforwards and other deferred tax assets. For the nine months ended September 30, 2015 , we computed our benefit for income taxes by applying the actual effective tax rate, under the discrete method, to year-to-date income. The discrete method was used to calculate our income tax benefit as the annual effective tax rate was not considered a reliable estimate of year-to-date income tax benefit. Our tax rate is impacted by adjustments that are largely independent of our operating results before taxes. In the current year, such adjustments relate primarily to the release of our valuation allowance on a significant portion of our deferred tax assets. In the prior year, the adjustments relate primarily to changes in our valuation allowance and 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. 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. 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.
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 2016-15, Statement of Cash Flows ("Update 2016-15") In August 2016, the Financial Accounting Standards Board ("FASB") issued Update 2016-15, which amends the guidance on the classification of certain cash receipts and payments in the statement of cash flows. The Accounting Standards Update ("ASU") is intended to reduce the lack of consistent principles on certain classifications such as debt prepayment, debt extinguishment costs, distributions, insurance claims and beneficial interest in securitization transactions. The standard is effective for financial statements issued for annual periods and interim periods within those annual periods beginning after December 15, 2017, and early adoption is permitted. The Company is evaluating the impact of the adoption of Update 2016-15 to the financial statements. Accounting Standards Update 2016-13, Financial Instruments-Credit Losses ("Update 2016-13") In June 2016, the FASB issued Update 2016-13, which amends the guidance on the impairment of financial instruments. Update 2016-13 adds to GAAP an impairment model (known as the current expected credit loss ("CECL") model) that is based on expected losses rather than incurred losses. The standard is effective for financial statements issued for annual periods and interim periods within those annual periods beginning after December 15, 2019, and early adoption is permitted. The Company is evaluating the impact of the adoption of Update 2016-13 to the financial statements. Accounting Standards Update 2016-12, Revenue from Contracts with Customers - Narrow-Scope Improvements and Practical Expedients ("Update 2016-12"); Accounting Standards Update 2016-11, Revenue Recognition (Topic 605) and Derivatives and Hedging (Topic 815) - Rescission of SEC Guidance Because of Accounting Standards Updates 2014-09 and 2014-16 Pursuant to Staff Announcements at the March 3, 2016 EITF Meeting ("Update 2016-11"); Accounting Standards Update 2016-10, Revenue from Contracts with Customers - Identifying Performance Obligations and Licensing ("Update 2016-10"); and Accounting Standards Update 2016-08, Revenue from Contracts with Customers - Principal versus Agent Considerations (Reporting Revenue Gross versus Net) ("Update 2016-08") In March 2016 through May 2016, the FASB issued Update 2016-08, Update 2016-10, Update 2016-11 and Update 2016-12, which amend and further clarify the new revenue standard, Accounting Standards Update 2014-09, Revenue from Contracts with Customers ("Update 2014-09"), which was subsequently amended and deferred in Accounting Standards Update 2015-14, Revenue from Contracts with Customers - Deferral of the Effective Date ("Update 2015-14", and collectively with the original standard, Update 2014-09, and subsequent amendments, Update 2016-08, Update 2016-10, Update 2016-11 and Update 2016-12, the "Revenue Standard"). The Revenue Standard is effective for fiscal years, and interim periods within those years, beginning after December 15, 2017. Earlier application is permitted only for fiscal years, and interim periods within those years, beginning after December 15, 2016. The Company is evaluating the impact of the Revenue Standard on its consolidated financial statements. Accounting Standards Update 2016-09, Compensation - Stock Compensation ("Update 2016-09") In March 2016, the FASB issued Update 2016-09 which simplifies several aspects of the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities and classification on the statement of cash flows. The standard is effective for financial statements issued for annual periods and interim periods within those annual periods beginning after December 15, 2016, and early adoption is permitted. The Company is evaluating the impact of the adoption of Update 2016-09 to the financial statements. Accounting Standards Update 2016-07, Investments - Equity Method and Joint Ventures ("Update 2016-07") In March 2016, the FASB issued Update 2016-07 which simplifies the equity method of accounting by eliminating the requirement to retrospectively apply the equity method to an investment that subsequently qualifies for such accounting as a result of an increase in the level of ownership interest or degree of influence. The standard is effective for financial statements issued for annual periods and interim periods within those annual periods 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 2016-02, Leases ("Update 2016-02") In February 2016, the FASB issued Update 2016-02 which requires the recognition of lease assets and lease liabilities on the balance sheet and the disclosure of key information about leasing arrangements. The standard is effective for financial statements issued for annual periods and interim periods within those annual periods beginning after December 15, 2018, and early adoption is permitted. The Company is evaluating the impact of the adoption of Update 2016-02 to the financial statements. Accounting Standards Update 2016-01, Recognition and Measurement of Financial Assets and Financial Liabilities ("Update 2016-01") In January 2016, the FASB issued Update 2016-01, which addresses certain aspects of recognition, measurement, presentation and disclosure of financial instruments. The standard is effective for fiscal years, and interim periods within those years, beginning after December 15, 2017, and early adoption is permitted only if explicit early adoption guidance is applied. The Company is evaluating the impact of the new standard on its consolidated financial statements. 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 Accoun22

Summary of Significant Accounting Policies (Tables)	9 Months Ended
Summary of Significant Accounting Policies (Tables)	Sep. 30, 2016
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) 2016 2015 2016 2015 Rooms $ 18,778 $ 19,573 $ 56,017 $ 57,505 Food and beverage 36,528 38,139 109,640 112,984 Other 3,182 4,113 10,155 10,445 Total promotional allowances $ 58,488 $ 61,825 $ 175,812 $ 180,934 The estimated costs of providing such promotional allowances are as follows: Three Months Ended Nine Months Ended September 30, September 30, (In thousands) 2016 2015 2016 2015 Rooms $ 8,307 $ 8,988 $ 24,797 $ 26,240 Food and beverage 32,611 33,925 96,724 99,874 Other 3,041 3,214 9,021 8,889 Total estimated cost of promotional allowances $ 43,959 $ 46,127 $ 130,542 $ 135,003

Acquisitions and Divestitures E

Acquisitions and Divestitures Equity Subsidiary Financial Information (Tables)	9 Months Ended
	Sep. 30, 2016
Business Acquisition [Line Items]
Schedule of Acquiree Results Included in Financial Statements [Table Text Block]	three and nine months ended September 30, 2016: Period from September 27 to (In thousands) September 30, 2016 Net revenues $ 1,040 Net income $ 248
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	the preliminary allocation of the purchase price: (In thousands) As Recorded Current assets $ 31,886 Property and equipment, net 60,618 Other assets 4,441 Total acquired assets 96,945 Current liabilities 5,693 Other liabilities 636 Total liabilities assumed 6,329 Net identifiable assets acquired 90,616 Goodwill 308,530 Net assets acquired $ 399,146
Property and Equipment Acquired as Part of Business Combination [Table Text Block]	acquired property and equipment and estimated useful lives: (In thousands) Useful Lives As Recorded Land $ 6,200 Buildings and improvements 10 - 45 years 47,945 Furniture and equipment 3 - 7 years 5,831 Construction in progress 642 Property and equipment acquired $ 60,618
Equity Method Investments	Summarized income statement information for Borgata is as follows: Period from Period from July 1 to January 1 to July 31, July 31, (In thousands) 2016 2016 Net revenues $ 91,870 $ 485,510 Operating expenses 63,997 366,812 Operating income 27,873 118,698 Non-operating expenses 6,104 36,280 Net income $ 21,769 $ 82,418 Three Months Nine Months Ended Ended September 30, September 30, (In thousands) 2015 2015 Net revenues $ 237,461 $ 611,213 Operating expenses 175,248 495,473 Operating income 62,213 115,740 Non-operating expenses 25,363 58,909 Net income $ 36,850 $ 56,831

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	9 Months Ended
Property and Equipment, Net (Tables)	Sep. 30, 2016
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	Property and equipment, net consists of the following: September 30, December 31, (In thousands) 2016 2015 Land $ 234,186 $ 229,857 Buildings and improvements 2,618,837 2,539,578 Furniture and equipment 1,212,038 1,152,277 Riverboats and barges 238,846 238,743 Construction in progress 68,735 42,497 Other 5,388 7,404 Total property and equipment 4,378,030 4,210,356 Less accumulated depreciation 2,115,400 1,985,014 Property and equipment, net $ 2,262,630 $ 2,225,342
Depreciation Expense Table	Depreciation expense is as follows: Three Months Ended Nine Months Ended September 30, September 30, (In thousands) 2016 2015 2016 2015 Depreciation expense $ 44,010 $ 44,643 $ 131,832 $ 134,904

Intangible Assets (Tables)

Intangible Assets (Tables)	9 Months Ended
Intangible Assets (Tables)	Sep. 30, 2016
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Schedule of Intangible Assets	Intangible assets consist of the following: September 30, 2016 Weighted Gross Cumulative Average Life Carrying Cumulative Impairment Intangible (In thousands) Remaining Value Amortization Losses Assets, Net Amortizing intangibles Customer relationships 1.1 years $ 136,300 $ (121,147 ) $ — $ 15,153 Favorable lease rates 31.7 years 45,370 (12,779 ) — 32,591 Development agreement — 21,373 — — 21,373 203,043 (133,926 ) — 69,117 Indefinite lived intangible assets Trademarks Indefinite 129,487 — (3,500 ) 125,987 Gaming license rights Indefinite 873,335 (33,960 ) (156,374 ) 683,001 1,002,822 (33,960 ) (159,874 ) 808,988 Balance, September 30, 2016 $ 1,205,865 $ (167,886 ) $ (159,874 ) $ 878,105 December 31, 2015 Weighted Gross Cumulative Average Life Carrying Cumulative Impairment Intangible (In thousands) Remaining Value Amortization Losses Assets, Net Amortizing intangibles Customer relationships 1.9 years $ 136,300 $ (109,994 ) $ — $ 26,306 Favorable lease rates 32.4 years 45,370 (11,997 ) — 33,373 Development agreement — 21,373 — — 21,373 203,043 (121,991 ) — 81,052 Indefinite lived intangible assets Trademarks Indefinite 129,501 — (3,500 ) 126,001 Gaming license rights Indefinite 873,335 (33,960 ) (156,374 ) 683,001 1,002,836 (33,960 ) (159,874 ) 809,002 Balance, December 31, 2015 $ 1,205,879 $ (155,951 ) $ (159,874 ) $ 890,054

Accrued Liabilities (Tables)

Accrued Liabilities (Tables)	9 Months Ended
Accrued Liabilities (Tables)	Sep. 30, 2016
Payables and Accruals [Abstract]
Schedule of Accrued Liabilities	Accrued liabilities consist of the following: September 30, December 31, (In thousands) 2016 2015 Payroll and related expenses $ 64,242 $ 71,815 Interest 44,080 35,337 Gaming liabilities 42,268 37,496 Player loyalty program liabilities 18,280 18,491 Other accrued liabilities 101,842 86,379 Total accrued liabilities $ 270,712 $ 249,518

Long-Term Debt (Tables)

Long-Term Debt (Tables)	9 Months Ended
Long-Term Debt (Tables)	Sep. 30, 2016
Line of Credit Facility [Line Items]
Schedule of Extinguishment of Debt [Table Text Block]	The components of the loss on early extinguishments and modifications of debt, are as follows: Three Months Ended Nine Months Ended September 30, September 30, (In thousands) 2016 2015 2016 2015 9.00% Senior Notes premium and consent fees $ 15,750 $ — $ 15,750 $ — 9.00% Senior Notes deferred finance charges 5,976 — 5,976 — 8.375% Senior Notes deferred finance charges 4,497 — 4,497 — 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 6,629 444 6,629 1,602 Peninsula Credit Facility deferred finance charges 8,666 419 9,512 1,881 Total loss on early extinguishments and modifications of debt $ 41,518 $ 863 $ 42,364 $ 32,333
Schedule of Long-term Debt Instruments	Long-term debt, net of current maturities consists of the following: September 30, 2016 Interest Unamortized Rates at Outstanding Unamortized Origination Long-Term (In thousands) Sept. 30, 2016 Principal Discount Fees and Costs Debt, Net Bank credit facility 3.54 % $ 1,541,000 $ (1,986 ) $ (28,483 ) $ 1,510,531 6.875% senior notes due 2023 6.88 % 750,000 — (11,648 ) 738,352 6.375% senior notes due 2026 6.38 % 750,000 — (12,270 ) 737,730 Other 5.80 % 635 — — 635 Total long-term debt 3,041,635 (1,986 ) (52,401 ) 2,987,248 Less current maturities 30,250 — — 30,250 Long-term debt, net $ 3,011,385 $ (1,986 ) $ (52,401 ) $ 2,956,998 December 31, 2015 Interest Unamortized Rates at Outstanding Unamortized Origination Long-Term (In thousands) Dec. 31, 2015 Principal Discount Fees and Costs Debt, Net Boyd Gaming Corporation Debt Bank credit facility 3.75 % $ 1,209,725 $ (2,702 ) $ (9,746 ) $ 1,197,277 9.00% senior notes due 2020 9.00 % 350,000 — (7,044 ) 342,956 6.875% senior notes due 2023 6.88 % 750,000 — (12,934 ) 737,066 2,309,725 (2,702 ) (29,724 ) 2,277,299 Peninsula Gaming Debt Bank credit facility 4.25 % 662,750 — (14,143 ) 648,607 8.375% senior notes due 2018 8.38 % 350,000 — (6,357 ) 343,643 1,012,750 — (20,500 ) 992,250 Total long-term debt 3,322,475 (2,702 ) (50,224 ) 3,269,549 Less current maturities 29,750 — — 29,750 Long-term debt, net $ 3,292,725 $ (2,702 ) $ (50,224 ) $ 3,239,799
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 Credit Facility are comprised of the following: September 30, December 31, (In thousands) 2016 2015 Revolving Credit Facility $ — $ 240,000 Term A Loan 225,000 183,275 Term B-1 Loan 274,000 730,750 Term B-2 Loan 1,000,000 — Swing Loan 42,000 55,700 Total outstanding principal amounts under the Credit Facility $ 1,541,000 $ 1,209,725
Bank Credit Facility \| Bank Credit Facility [Member] \| Subsidiary, Peninsula Gaming [Member]
Line of Credit Facility [Line Items]
Schedule of Line of Credit Facilities	he outstanding principal amount under the Peninsula Credit Facility was comprised of the following: ( In thousands ) Term Loan $ 647,750 Revolving Facility 9,000 Swing Loan 6,000 Total outstanding principal amount under the Peninsula Credit Facility $ 662,750

Stockholders' Equity and Stoc28

Stockholders' Equity and Stock Incentive Plans (Tables)	9 Months Ended
Stockholders' Equity and Stock Incentive Plans (Tables)	Sep. 30, 2016
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) 2016 2015 2016 2015 Gaming $ 86 $ 68 $ 251 $ 191 Food and beverage 17 12 48 36 Room 8 6 23 17 Selling, general and administrative 437 345 1,274 969 Corporate expense 994 1,429 5,529 7,014 Total share-based compensation expense $ 1,542 $ 1,860 $ 7,125 $ 8,227

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
Fair Value Measurements (Tables)	Sep. 30, 2016
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, 2016 (In thousands) Balance Level 1 Level 2 Level 3 Assets Cash and cash equivalents $ 159,688 $ 159,688 $ — $ — Restricted cash 23,292 23,292 — — Investment available for sale 18,279 — — 18,279 Liabilities Contingent payments $ 3,435 $ — $ — $ 3,435 December 31, 2015 (In thousands) Balance Level 1 Level 2 Level 3 Assets Cash and cash equivalents $ 158,821 $ 158,821 $ — $ — Restricted cash 19,030 19,030 — — Investment available for sale 17,839 — — 17,839 Liabilities Contingent payments $ 3,632 $ — $ — $ 3,632
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, 2016 September 30, 2015 Assets Liability Assets Liability (In thousands) Investment Available for Sale Contingent Payments Investment Available for Sale Contingent Payments Balance at beginning of reporting period $ 17,832 $ (3,488 ) $ 17,276 $ (3,642 ) Total gains (losses) (realized or unrealized): Included in interest income (expense) 30 (147 ) 31 (156 ) Included in other comprehensive income (loss) 417 — 642 — Transfers in or out of Level 3 — — — — Purchases, sales, issuances and settlements: Settlements — 200 — 211 Balance at end of reporting period $ 18,279 $ (3,435 ) $ 17,949 $ (3,587 ) Nine Months Ended September 30, 2016 September 30, 2015 Assets Liability Assets Liability (In thousands) Investment Available for Sale Contingent Payments Investment Available for Sale Merger Earnout Contingent Payments Balance at beginning of reporting period $ 17,839 $ (3,632 ) $ 18,357 $ (75 ) $ (3,792 ) Total gains (losses) (realized or unrealized): Included in interest income (expense) 96 (452 ) 93 75 (476 ) Included in other comprehensive income (loss) 754 — (121 ) — — Transfers in or out of Level 3 — — — — — Purchases, sales, issuances and settlements: Settlements (410 ) 649 (380 ) — 681 Balance at end of reporting period $ 18,279 $ (3,435 ) $ 17,949 $ — $ (3,587 )
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 9.7 % 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, 2016 (In thousands) Outstanding Face Amount Carrying Value Estimated Fair Value Fair Value Hierarchy Bank credit facility $ 1,541,000 $ 1,510,531 $ 1,548,060 Level 2 6.875% senior notes due 2023 750,000 738,352 811,875 Level 1 6.375% senior notes due 2026 750,000 737,730 802,500 Level 1 Other 635 635 635 Level 3 Total debt $ 3,041,635 $ 2,987,248 $ 3,163,070 December 31, 2015 (In thousands) Outstanding Face Amount Carrying Value Estimated Fair Value Fair Value Hierarchy Boyd Gaming Debt Bank credit facility $ 1,209,725 $ 1,197,277 $ 1,202,870 Level 2 9.00% senior notes due 2020 350,000 342,956 372,750 Level 1 6.875% senior notes due 2023 750,000 737,066 772,500 Level 1 2,309,725 2,277,299 2,348,120 Peninsula Gaming Debt Bank credit facility 662,750 648,607 661,131 Level 2 8.375% senior notes due 2018 350,000 343,643 357,000 Level 2 1,012,750 992,250 1,018,131 Total debt $ 3,322,475 $ 3,269,549 $ 3,366,251 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, 2016 (In thousands) Outstanding Face Amount Carrying Value Estimated Fair Value Fair Value Hierarchy Liabilities Obligation under assessment arrangements $ 33,823 $ 26,858 $ 28,118 Level 3 Other financial instruments 100 95 95 Level 3 December 31, 2015 (In thousands) Outstanding Face Amount Carrying Value Estimated Fair Value Fair Value Hierarchy Liabilities Obligation under assessment arrangements $ 35,126 $ 27,660 $ 28,381 Level 3 Other financial instruments 200 186 186 Level 3

Segment Information (Tables)

Segment Information (Tables)	9 Months Ended
Segment Information (Tables)	Sep. 30, 2016
Segment Reporting [Abstract]
Schedule of Composition of Segments	We have aggregated certain of our properties in order to present three Reportable Segments: (i) Las Vegas Locals; (ii) Downtown Las Vegas; and (iii) Midwest and South. 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 Aliante Casino + Hotel + Spa North 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 Par-A-Dice Hotel Casino East Peoria, Illinois Blue Chip Casino, Hotel & Spa Michigan City, Indiana Diamond Jo Dubuque Dubuque, Iowa Diamond Jo Worth Northwood, Iowa Kansas Star Casino Mulvane, Kansas Amelia Belle Casino Amelia, Louisiana Delta Downs Racetrack Casino & Hotel Vinton, Louisiana Evangeline Downs Racetrack and Casino Opelousas, Louisiana Sam's Town Hotel and Casino Shreveport, Louisiana Treasure Chest Casino Kenner, Louisiana IP Casino Resort Spa Biloxi, Mississippi Sam's Town Hotel and Gambling Hall Tunica, Mississippi
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) 2016 2015 2016 2015 Net Revenues Las Vegas Locals $ 148,879 $ 148,022 $ 462,213 $ 451,356 Downtown Las Vegas 56,606 56,685 174,423 171,723 Midwest and South 326,416 341,606 992,517 1,033,679 Total Reportable Segment Net Revenues $ 531,901 $ 546,313 $ 1,629,153 $ 1,656,758 Adjusted EBITDA Las Vegas Locals $ 36,173 $ 32,261 $ 123,617 $ 113,313 Downtown Las Vegas 10,018 10,144 36,962 33,128 Midwest and South 90,633 96,347 281,305 294,635 Total Reportable Segment Adjusted EBITDA 136,824 138,752 441,884 441,076 Corporate expense (14,884 ) (13,581 ) (44,355 ) (45,000 ) Adjusted EBITDA 121,940 125,171 397,529 396,076 Other operating costs and expenses Deferred rent 816 857 2,449 2,573 Depreciation and amortization 47,928 51,345 143,831 155,251 Share-based compensation expense 1,542 1,860 7,125 8,227 Project development, preopening and writedowns 3,735 1,514 11,473 4,218 Impairments of assets — — 1,440 1,065 Other operating items, net 3 172 555 342 Total other operating costs and expenses 54,024 55,748 166,873 171,676 Operating income $ 67,916 $ 69,423 $ 230,656 $ 224,400
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) 2016 2015 Assets Las Vegas Locals $ 1,535,515 $ 1,155,224 Downtown Las Vegas 149,172 138,159 Midwest and South 2,597,024 2,634,742 Total Reportable Segment Assets 4,281,711 3,928,125 Corporate 174,943 422,775 Total Assets $ 4,456,654 $ 4,350,900

Condensed Consolidating Finan31

Condensed Consolidating Financial Information (Tables)	9 Months Ended
Condensed Consolidating Financial Information (Tables)	Sep. 30, 2016
Schedule of adjustments [Line Items]
Schedule of Condensed Balance Sheet	Condensed Consolidating Balance Sheets September 30, 2016 Non- Non- Guarantor Guarantor Subsidiaries Subsidiaries Guarantor (100% (Not 100% (In thousands) Parent Subsidiaries Owned) Owned) Eliminations Consolidated Assets Cash and cash equivalents $ 1,705 $ 145,570 $ 12,413 $ — $ — $ 159,688 Other current assets 16,023 88,533 15,764 — (9,708 ) 110,612 Property and equipment, net 68,118 2,099,977 94,535 — — 2,262,630 Investments in subsidiaries 4,509,550 — — — (4,509,550 ) — Intercompany receivable — 1,489,652 — — (1,489,652 ) — Other assets, net 13,336 30,165 21,497 — (13,232 ) 51,766 Intangible assets, net — 854,046 24,059 — — 878,105 Goodwill, net — 684,529 309,324 — — 993,853 Total assets $ 4,608,732 $ 5,392,472 $ 477,592 $ — $ (6,022,142 ) $ 4,456,654 Liabilities and Stockholders' Equity Current maturities of long-term debt $ 30,250 $ — $ — $ — $ — $ 30,250 Other current liabilities 127,456 190,831 40,799 — (233 ) 358,853 Accumulated losses of subsidiaries in excess of investment — 169,906 265 — (170,171 ) — Intercompany payable 534,902 — 963,992 254 (1,499,148 ) — Long-term debt, net of current maturities and debt issuance costs 2,956,362 — 636 — — 2,956,998 Other long-term liabilities 36,786 163,973 — — (13,232 ) 187,527 Boyd Gaming Corporation stockholders' equity (deficit) 922,976 4,867,762 (528,100 ) (254 ) (4,339,408 ) 922,976 Noncontrolling interest — — — — 50 50 Total stockholders' equity (deficit) 922,976 4,867,762 (528,100 ) (254 ) (4,339,358 ) 923,026 Total liabilities and stockholders' equity $ 4,608,732 $ 5,392,472 $ 477,592 $ — $ (6,022,142 ) $ 4,456,654 Condensed Consolidating Balance Sheets - continued December 31, 2015 Non- Non- Guarantor Guarantor Subsidiaries Subsidiaries Guarantor (100% (Not 100% (In thousands) Parent Subsidiaries Owned) Owned) Eliminations Consolidated Assets Cash and cash equivalents $ 2 $ 156,116 $ 2,482 $ 221 $ — $ 158,821 Other current assets 14,602 74,402 10,415 — (1,008 ) 98,411 Property and equipment, net 68,515 2,120,455 36,372 — — 2,225,342 Investments in subsidiaries 3,547,690 — — — (3,547,690 ) — Intercompany receivable — 1,701,817 — — (1,701,817 ) — Other assets, net 12,521 30,755 18,293 — (13,228 ) 48,341 Intangible assets, net — 865,995 24,059 — — 890,054 Goodwill, net — 684,529 781 — — 685,310 Investment in unconsolidated subsidiary held for sale — 244,621 — — — 244,621 Total assets $ 3,643,330 $ 5,878,690 $ 92,402 $ 221 $ (5,263,743 ) $ 4,350,900 Liabilities and Stockholders' Equity Current maturities of long-term debt $ 21,500 $ 8,250 $ — $ — $ — $ 29,750 Other current liabilities 102,946 198,590 24,071 — (286 ) 325,321 Accumulated losses of subsidiaries in excess of investment — 4,507 302 — (4,809 ) — Intercompany payable 720,400 — 981,688 475 (1,702,563 ) — Long-term debt, net of current maturities and debt issuance costs 2,255,800 983,999 — — — 3,239,799 Other long-term liabilities 34,723 226,524 — — (13,228 ) 248,019 Boyd Gaming Corporation stockholders' equity (deficit) 507,961 4,456,820 (913,659 ) (254 ) (3,542,907 ) 507,961 Noncontrolling interest — — — — 50 50 Total stockholders' equity (deficit) 507,961 4,456,820 (913,659 ) (254 ) (3,542,857 ) 508,011 Total liabilities and stockholders' equity $ 3,643,330 $ 5,878,690 $ 92,402 $ 221 $ (5,263,743 ) $ 4,350,900
Schedule of Condensed Income Statement	Condensed Consolidating Statements of Operations Three Months Ended September 30, 2016 Non- Non- Guarantor Guarantor Subsidiaries Subsidiaries Guarantor (100% (Not 100% (In thousands) Parent Subsidiaries Owned) Owned) Eliminations Consolidated Net revenues $ 29,708 $ 523,904 $ 13,252 $ — $ (34,963 ) $ 531,901 Operating costs and expenses Operating 300 275,916 11,539 — — 287,755 Selling, general and administrative 12,491 66,491 1,849 — 2 80,833 Maintenance and utilities — 27,463 391 — — 27,854 Depreciation and amortization 2,355 44,597 976 — — 47,928 Corporate expense 14,247 471 1,159 — — 15,877 Project development, preopening and writedowns 7,213 (5,646 ) 2,168 — — 3,735 Other operating items, net — 3 — — — 3 Intercompany expenses 301 34,299 365 — (34,965 ) — Total operating costs and expenses 36,907 443,594 18,447 — (34,963 ) 463,985 Equity in earnings of subsidiaries 230,669 (607 ) — — (230,062 ) — Operating income (loss) 223,470 79,703 (5,195 ) — (230,062 ) 67,916 Other expense (income) Interest expense, net 41,778 12,369 6 — — 54,153 Loss on early extinguishments and modifications of debt 28,356 13,162 — — — 41,518 Other, net — 20 (19 ) — — 1 Total other expense, net 70,134 25,551 (13 ) — — 95,672 Income (loss) from continuing operations before income taxes 153,336 54,152 (5,182 ) — (230,062 ) (27,756 ) Income taxes benefit (provision) 189,235 363 22 — — 189,620 Income (loss) from continuing operations, net of tax 342,571 54,515 (5,160 ) — (230,062 ) 161,864 Income from discontinued operations, net of tax — 180,707 — — — 180,707 Net income (loss) $ 342,571 $ 235,222 $ (5,160 ) $ — $ (230,062 ) $ 342,571 Comprehensive income (loss) $ 342,988 $ 235,639 $ (5,160 ) $ — $ (230,479 ) $ 342,988 Condensed Consolidating Statements of Operations - continued 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 $ 539,768 $ 12,048 $ — $ (34,449 ) $ 546,313 Operating costs and expenses Operating 450 288,296 11,120 — — 299,866 Selling, general and administrative 11,083 67,227 1,644 — — 79,954 Maintenance and utilities — 28,614 416 — — 29,030 Depreciation and amortization 1,657 48,758 930 — — 51,345 Corporate expense 13,503 526 980 — — 15,009 Project development, preopening and writedowns 5 318 1,183 8 — 1,514 Other operating items, net 136 36 — — — 172 Intercompany expenses 301 33,827 321 — (34,449 ) — Total operating costs and expenses 27,135 467,602 16,594 8 (34,449 ) 476,890 Equity in earnings of subsidiaries 57,937 (665 ) (8 ) — (57,264 ) — Operating income (loss) 59,748 71,501 (4,554 ) (8 ) (57,264 ) 69,423 Other expense (income) Interest expense, net 33,883 22,209 6 — — 56,098 Loss on early extinguishments of debt 444 419 — — — 863 Other, net (2 ) 1,775 (20 ) — — 1,753 Total other expense, net 34,325 24,403 (14 ) — — 58,714 Income (loss) from continuing operations before income taxes 25,423 47,098 (4,540 ) (8 ) (57,264 ) 10,709 Income taxes benefit (provision) 2 (3,692 ) (4 ) — — (3,694 ) Income (loss) from continuing operations, net of tax 25,425 43,406 (4,544 ) (8 ) (57,264 ) 7,015 Income from discontinued operations, net of tax — 18,410 — — — 18,410 Net income (loss) $ 25,425 $ 61,816 $ (4,544 ) $ (8 ) $ (57,264 ) $ 25,425 Comprehensive income (loss) $ 26,067 $ 62,458 $ (4,544 ) $ (8 ) $ (57,906 ) $ 26,067 Condensed Consolidating Statements of Operations - continued Nine Months Ended September 30, 2016 Non- Non- Guarantor Guarantor Subsidiaries Subsidiaries Guarantor (100% (Not 100% (In thousands) Parent Subsidiaries Owned) Owned) Eliminations Consolidated Net revenues $ 91,901 $ 1,607,719 $ 37,646 $ — $ (108,113 ) $ 1,629,153 Operating costs and expenses Operating 1,200 838,837 32,881 — — 872,918 Selling, general and administrative 37,203 199,308 5,171 — 4 241,686 Maintenance and utilities — 75,675 1,036 — — 76,711 Depreciation and amortization 6,375 134,487 2,969 — — 143,831 Corporate expense 45,121 1,380 3,382 — — 49,883 Project development, preopening and writedowns 11,205 (4,382 ) 4,650 — — 11,473 Impairments of assets 1,440 — — — — 1,440 Other operating items, net 106 449 — — — 555 Intercompany expenses 903 106,119 1,095 — (108,117 ) — Total operating costs and expenses 103,553 1,351,873 51,184 — (108,113 ) 1,398,497 Equity in earnings of subsidiaries 372,953 (1,375 ) — — (371,578 ) — Operating income (loss) 361,301 254,471 (13,538 ) — (371,578 ) 230,656 Other expense (income) Interest expense, net 116,245 51,386 18 — — 167,649 Loss on early extinguishments and modifications of debt 28,356 14,008 — — — 42,364 Other, net 1 196 (54 ) — — 143 Total other expense, net 144,602 65,590 (36 ) — — 210,156 Income (loss) from continuing operations before income taxes 216,699 188,881 (13,502 ) — (371,578 ) 20,500 Income taxes benefit (provision) 189,084 (14,845 ) (8 ) — — 174,231 Income (loss) from continuing operations, net of tax 405,783 174,036 (13,510 ) — (371,578 ) 194,731 Income from discontinued operations, net of tax — 211,052 — — — 211,052 Net income (loss) $ 405,783 $ 385,088 $ (13,510 ) $ — $ (371,578 ) $ 405,783 Comprehensive income (loss) $ 406,537 $ 385,842 $ (13,510 ) $ — $ (372,332 ) $ 406,537 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 $ 1,637,995 $ 35,568 $ — $ (107,853 ) $ 1,656,758 Operating costs and expenses Operating 1,350 861,418 33,080 — — 895,848 Selling, general and administrative 35,828 201,857 4,971 — — 242,656 Maintenance and utilities — 79,809 1,156 — — 80,965 Depreciation and amortization 4,446 147,900 2,905 — — 155,251 Corporate expense 48,032 1,435 2,546 — — 52,013 Project development, preopening and writedowns (36 ) 1,253 2,923 78 — 4,218 Impairments of assets — — 1,065 — — 1,065 Other operating items, net 136 206 — — — 342 Intercompany expenses 903 105,899 1,051 — (107,853 ) — Total operating costs and expenses 90,659 1,399,777 49,697 78 (107,853 ) 1,432,358 Equity in earnings of subsidiaries 163,319 (1,778 ) (78 ) — (161,463 ) — Operating income (loss) 163,708 236,440 (14,207 ) (78 ) (161,463 ) 224,400 Other expense (income) Interest expense, net 101,302 67,908 18 — — 169,228 Loss on early extinguishments of debt 30,452 1,881 — — — 32,333 Other, net 415 2,886 340 — — 3,641 Total other expense, net 132,169 72,675 358 — — 205,202 Income (loss) from continuing operations before income taxes 31,539 163,765 (14,565 ) (78 ) (161,463 ) 19,198 Income taxes benefit (provision) 22,564 (16,593 ) (40 ) — — 5,931 Income (loss) from continuing operations, net of tax 54,103 147,172 (14,605 ) (78 ) (161,463 ) 25,129 Income from discontinued operations, net of tax — 28,974 — — — 28,974 Net income (loss) $ 54,103 $ 176,146 $ (14,605 ) $ (78 ) $ (161,463 ) $ 54,103 Comprehensive income (loss) $ 53,982 $ 176,025 $ (14,605 ) $ (78 ) $ (161,342 ) $ 53,982
Schedule of Condensed Cash Flow Statement	Condensed Consolidating Statements of Cash Flows Nine Months Ended September 30, 2016 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 $ (87,625 ) $ 309,530 $ 26,251 $ — $ 8,750 $ 256,906 Cash flows from investing activities Capital expenditures (29,012 ) (87,679 ) (639 ) — — (117,330 ) Cash paid for acquisition, net of cash received (372,322 ) — — — — (372,322 ) Net activity with affiliates — 212,165 — — (212,165 ) — Other investing activities — 704 2,015 — — 2,719 Net cash from investing activities (401,334 ) 125,190 1,376 — (212,165 ) (486,933 ) Cash flows from financing activities Borrowings under bank credit facility 1,622,075 237,000 — — — 1,859,075 Payments under bank credit facility (1,290,800 ) (899,750 ) — — — (2,190,550 ) Proceeds from issuance of senior notes 750,000 — — — — 750,000 Retirements of senior notes (350,000 ) (350,000 ) — — — (700,000 ) Debt financing costs, net (40,718 ) — — — — (40,718 ) Premium and consent fees paid (15,750 ) — — — — (15,750 ) Net activity with affiliates (185,498 ) — (17,696 ) (221 ) 203,415 — Share-based compensation activities, net 1,353 — — — — 1,353 Net cash from financing activities 490,662 (1,012,750 ) (17,696 ) (221 ) 203,415 (336,590 ) Cash flows from discontinued operations Cash flows from operating activities — (26,596 ) — — — (26,596 ) Cash flows from investing activities — 594,080 — — — 594,080 Cash flows from financing activities — — — — — — Net cash from discontinued operations — 567,484 — — — 567,484 Net change in cash and cash equivalents 1,703 (10,546 ) 9,931 (221 ) — 867 Cash and cash equivalents, beginning of period 2 156,116 2,482 221 — 158,821 Cash and cash equivalents, end of period $ 1,705 $ 145,570 $ 12,413 $ — $ — $ 159,688 Condensed Consolidating Statements of Cash Flows - 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 Cash flows from operating activities Net cash from operating activities $ (38,073 ) $ 281,845 $ (16,309 ) $ (78 ) $ 14,064 $ 241,449 Cash flows from investing activities Capital expenditures (38,068 ) (48,832 ) (97 ) — — (86,997 ) Net activity with affiliates — (181,674 ) — — 181,674 — Other investing activities 2,618 1,159 — — — 3,777 Net cash from investing activities (35,450 ) (229,347 ) (97 ) — 181,674 (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 ) Proceeds from issuance of senior notes, net 750,000 — — — — 750,000 Debt financing costs, net (14,001 ) — — — — (14,001 ) Retirements of senior notes (500,000 ) — — — — (500,000 ) Premium and consent fees paid (24,246 ) — — — — (24,246 ) Net activity with affiliates 178,596 — 17,064 78 (195,738 ) — Share-based compensation activities, net 5,875 — — — — 5,875 Other financing activities — (3 ) — — — (3 ) Net cash from financing activities 73,524 (73,453 ) 17,064 78 (195,738 ) (178,525 ) Cash flows from discontinued operations Cash flows from operating activities — — — — — — Cash flows from investing activities — — — — — — Cash flows from financing activities — — — — — — Net cash from discontinued operations — — — — — — Net change in cash and cash equivalents 1 (20,955 ) 658 — — (20,296 ) Cash and cash equivalents, beginning of period 2 143,580 1,540 219 — 145,341 Cash and cash equivalents, end of period $ 3 $ 122,625 $ 2,198 $ 219 $ — $ 125,045

Organization and Basis of Pre32

Organization and Basis of Presentation (Details)	3 Months Ended
Organization and Basis of Presentation (Details)	Sep. 30, 2016property	Sep. 27, 2016USD ($)	Apr. 25, 2016USD ($)	Jan. 31, 2010
Consolidated Entities [Line Items]
Number of gaming entertainment properties \| property	22
Business Combination, Assets and Liabilities Arising from Contingencies, Amount Recognized, Net			$ 20,000,000
Subsidiary, Borgata
Consolidated Entities [Line Items]
Equity Method Investment, Ownership Percentage				50.00%
Aliante Gaming, LLC [Member]
Consolidated Entities [Line Items]
Business Combination, Assets and Liabilities Arising from Contingencies, Amount Recognized, Net		$ 372,300,000

Summary of Significant Accoun33

Summary of Significant Accounting Policies (Promotional Allowances) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Allowances [Line Items]
Promotional allowances	$ 58,488	$ 61,825	$ 175,812	$ 180,934
Cost of promotional allowances	43,959	46,127	130,542	135,003
Rooms
Allowances [Line Items]
Promotional allowances	18,778	19,573	56,017	57,505
Cost of promotional allowances	8,307	8,988	24,797	26,240
Food and Beverage
Allowances [Line Items]
Promotional allowances	36,528	38,139	109,640	112,984
Cost of promotional allowances	32,611	33,925	96,724	99,874
Other Products and Services
Allowances [Line Items]
Promotional allowances	3,182	4,113	10,155	10,445
Cost of promotional allowances	$ 3,041	$ 3,214	$ 9,021	$ 8,889

Summary of Significant Accoun34

Summary of Significant Accounting Policies (Gaming Taxes) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Accounting Policies [Abstract]
Gaming taxes	$ 79.7	$ 83.2	$ 243.8	$ 252.1

Summary of Significant Accoun35

Summary of Significant Accounting Policies (Unrecognized Tax Benefits) (Details) $ in Millions	Sep. 30, 2016USD ($)
Income Tax Contingency [Line Items]
Deferred Tax Assets, Valuation Allowance	$ 190.4

Summary of Significant Accoun36

Summary of Significant Accounting Policies (Weighted Average Shares Outstanding) (Details) - shares shares in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Weighted average shares outstanding:
Basic	114,567	112,608	114,335	112,100
Weighted average diluted shares outstanding	115,202	113,375	115,051	112,930

Disposition (Disposition) (Deta

Disposition (Disposition) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Business Acquisition [Line Items]
Net revenues	$ 531,901	$ 546,313	$ 1,629,153	$ 1,656,758
Net income (loss) attributable to Boyd Gaming Corporation	$ 342,571	$ 25,425	$ 405,783	$ 54,103

Disposition (Real Estate Dispos

Disposition (Real Estate Dispositions) (Details) $ in Millions	Aug. 02, 2016USD ($)
Refund from Tax Settlement	$ 160
Proceeds from Divestiture of Businesses	900
Proceeds from Divestiture of Businesses, Net of Cash Divested	589
Borgata [Member]
Discontinued Operation, Tax Effect of Gain (Loss) from Disposal of Discontinued Operation	4.3
Discontinued Operation, Gain (Loss) on Disposal of Discontinued Operation, Net of Tax	181.7
Refund from Tax Settlement	$ 140

Acquisitions and Divestitures (

Acquisitions and Divestitures (Narrative) (Details) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended		7 Months Ended	9 Months Ended
	Jul. 31, 2016	Sep. 30, 2016	Sep. 30, 2015	Jul. 31, 2016	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015	Jan. 31, 2010
Consolidated Entities [Line Items]
Assets, Current		$ 270,300			$ 270,300		$ 257,232
Impairments of assets		0	$ 0		1,440	$ 1,065
Assets		(4,456,654)			(4,456,654)		(4,350,900)
Liabilities, Current		$ 389,103			$ 389,103		$ 355,071
Subsidiary, Borgata
Consolidated Entities [Line Items]
Net revenues	$ 91,870		237,461	$ 485,510		611,213
Equity Method Investment, Ownership Percentage								50.00%
Operating expenses	63,997		175,248	366,812		495,473
Operating income	27,873		62,213	118,698		115,740
Equity Method Investment, Summarized Financial Information, Non-operating Expenses	(6,104)		25,363	(36,280)		58,909
Equity Method Investment, Summarized Financial Information, Net Income (Loss)	$ 21,769		$ 36,850	$ 82,418		$ 56,831
MDDHC [Member]
Consolidated Entities [Line Items]
Equity Method Investment, Ownership Percentage								1.00%
Subsidiaries [Member]
Consolidated Entities [Line Items]
Equity Method Investment, Ownership Percentage								49.00%

Acquisitions and Divestitures40

Acquisitions and Divestitures Equity Investment Summarized Financial Information (Details) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended		7 Months Ended	9 Months Ended
	Jul. 31, 2016	Sep. 30, 2016	Sep. 30, 2015	Jul. 31, 2016	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015	Dec. 31, 2014
Cash and cash equivalents		$ 159,688	$ 125,045		$ 159,688	$ 125,045	$ 158,821	$ 145,341
Non-operating expenses		55,203	56,558		170,155	170,624
Income taxes benefit (provision)		$ (189,620)	3,694		$ (174,231)	(5,931)
Subsidiary, Borgata
Net revenues	$ 91,870		237,461	$ 485,510		611,213
Operating expenses	63,997		175,248	366,812		495,473
Operating income	27,873		62,213	118,698		115,740
Non-operating expenses	6,104		(25,363)	36,280		(58,909)
Net income	$ (21,769)		$ (36,850)	$ (82,418)		$ (56,831)

Acquisitions and Divestitures C

Acquisitions and Divestitures Consideration Transferred (Details) $ in Millions	9 Months Ended
	Sep. 30, 2016USD ($)
Aliante Gaming, LLC [Member]
Business Acquisition [Line Items]
Business Combination, Consideration Transferred	$ 399.1

Acquisitions and Divestitures A

Acquisitions and Divestitures Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Sep. 26, 2016	Dec. 31, 2015
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment		$ 60,618
Goodwill, net	$ 993,853		$ 685,310
Aliante Gaming, LLC [Member]
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Assets		31,886
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment		60,618
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Assets		4,441
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets		96,945
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities		5,693
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities		636
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities		6,329
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net		90,616
Goodwill, net		308,530
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net		$ 399,146

Acquisitions and Divestitures43

Acquisitions and Divestitures Acquired Property and Equipment (Details) $ in Thousands	Sep. 26, 2016USD ($)
Property, Plant and Equipment [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment	$ 60,618
Aliante Gaming, LLC [Member]
Property, Plant and Equipment [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment	60,618
Land \| Aliante Gaming, LLC [Member]
Property, Plant and Equipment [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment	6,200
Buildings and improvements \| Aliante Gaming, LLC [Member]
Property, Plant and Equipment [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment	47,945
Furniture and Equipment [Member] \| Aliante Gaming, LLC [Member]
Property, Plant and Equipment [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment	5,831
Construction in progress \| Aliante Gaming, LLC [Member]
Property, Plant and Equipment [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment	$ 642

Acquisitions and Divestitures44

Acquisitions and Divestitures Consolidated Statement of Operations Acquired (Details) $ in Thousands	Sep. 30, 2016USD ($)
Business Acquisition [Line Items]
Business Acquisition, Transaction Costs	$ 1,900
Aliante Gaming, LLC [Member]
Business Acquisition [Line Items]
Business Acquisition, Transaction Costs	900
Business Combination, Pro Forma Information, Revenue of Acquiree since Acquisition Date, Actual	1,040
Business Combination, Pro Forma Information, Earnings or Loss of Acquiree since Acquisition Date, Actual	$ 248

Acquisitions and Divestitures45

Acquisitions and Divestitures Asset Acquisitions (Details) - USD ($)	Sep. 27, 2016	Apr. 25, 2016
Business Acquisition [Line Items]
Business Combination, Assets and Liabilities Arising from Contingencies, Amount Recognized, Net		$ 20,000,000
Aliante Gaming, LLC [Member]
Business Acquisition [Line Items]
Business Combination, Assets and Liabilities Arising from Contingencies, Amount Recognized, Net	$ 372,300,000
Cannery Hotel and Casino, LLC [Member]
Business Acquisition [Line Items]
Business Combination, Assets and Liabilities Arising from Contingencies, Amount Recognized, Net		$ 230,000,000

Property and Equipment, Net (De

Property and Equipment, Net (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 4,378,030		$ 4,378,030		$ 4,210,356
Less accumulated depreciation	2,115,400		2,115,400		1,985,014
Property and equipment, net	2,262,630		2,262,630		2,225,342
Depreciation expense	44,010	$ 44,643	131,832	$ 134,904
Land
Property, Plant and Equipment [Line Items]
Property and equipment, gross	234,186		234,186		229,857
Buildings and improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross	2,618,837		2,618,837		2,539,578
Furniture and equipment
Property, Plant and Equipment [Line Items]
Property and equipment, gross	1,212,038		1,212,038		1,152,277
Riverboats and barges
Property, Plant and Equipment [Line Items]
Property and equipment, gross	238,846		238,846		238,743
Construction in progress
Property, Plant and Equipment [Line Items]
Property and equipment, gross	68,735		68,735		42,497
Other
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 5,388		$ 5,388		$ 7,404

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, 2016	Dec. 31, 2015
Intangible Assets [Line Items]
Intangible assets, gross	$ 1,205,865	$ 1,205,879
Intangible assets, cumulative amortization	(167,886)	(155,951)
Intangible assets, cumulative impairment	(159,874)	(159,874)
Intangible assets, net	878,105	890,054
Amortizing intangibles:
Gross carrying value	203,043	203,043
Cumulative amortization	(133,926)	(121,991)
Cumulative impairment losses	0	0
Intangible assets, net	69,117	81,052
Indefinite lived intangible assets:
Gross carrying value	1,002,822	1,002,836
Cumulative amortization	(33,960)	(33,960)
Cumulative impairment losses	(159,874)	(159,874)
Intangible assets, net	$ 808,988	$ 809,002
Customer Relationships [Member]
Amortizing intangibles:
Weighted average life	1 year 1 month 5 days	1 year 11 months
Gross carrying value	$ 136,300	$ 136,300
Cumulative amortization	(121,147)	(109,994)
Cumulative impairment losses	0	0
Intangible assets, net	$ 15,153	$ 26,306
Off-Market Favorable Lease [Member]
Amortizing intangibles:
Weighted average life	31 years 8 months 5 days	32 years 4 months 24 days
Gross carrying value	$ 45,370	$ 45,370
Cumulative amortization	(12,779)	(11,997)
Cumulative impairment losses	0	0
Intangible assets, net	32,591	33,373
Development Agreement
Amortizing intangibles:
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	129,487	129,501
Cumulative amortization	0	0
Cumulative impairment losses	(3,500)	(3,500)
Intangible assets, net	125,987	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	(156,374)	(156,374)
Intangible assets, net	$ 683,001	$ 683,001

Accrued Liabilities (Details)

Accrued Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Payables and Accruals [Abstract]
Payroll and related expenses	$ 64,242	$ 71,815
Interest	44,080	35,337
Gaming liabilities	42,268	37,496
Player loyalty program liabilities	18,280	18,491
Other accrued liabilities	101,842	86,379
Total accrued liabilities	$ 270,712	$ 249,518

Long-Term Debt (Schedule of Lon

Long-Term Debt (Schedule of Long-term Debt) (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Sep. 06, 2016	Sep. 02, 2016	Dec. 31, 2015
Debt Instrument [Line Items]
Unamortized discount	$ (1,986)			$ (2,702)
Unamortized Debt Issuance Expense	52,401			50,224
Current maturities of long-term debt	30,250			29,750
Long-term debt, gross, excluding current maturities	3,011,385			3,292,725
Long-term debt, net of current maturities and debt issuance costs	2,956,998			3,239,799
Parent
Debt Instrument [Line Items]
Long-term Debt, Gross				2,309,725
Unamortized discount				(2,702)
Unamortized Debt Issuance Expense				29,724
Long-term debt, net				2,277,299
Current maturities of long-term debt	30,250			21,500
Long-term debt, net of current maturities and debt issuance costs	2,956,362			2,255,800
Parent \| Bank Credit Facility
Debt Instrument [Line Items]
Amount outstanding	1,541,000			$ 1,209,725
Remaining borrowing capacity	$ 721,000
Parent \| Bank Credit Facility \| Bank Credit Facility [Member]
Debt Instrument [Line Items]
Interest rate at period end	3.535%			3.75%
Unamortized discount	$ (1,986)			$ (2,702)
Unamortized Debt Issuance Expense	28,483			9,746
Parent \| Senior Notes \| 9.00% Senior Notes Due 2020
Debt Instrument [Line Items]
Unamortized discount	0			0
Unamortized Debt Issuance Expense				$ 7,044
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			$ 0
Unamortized Debt Issuance Expense	$ 12,270			$ 12,934
Debt Instrument, Interest Rate, Stated Percentage	6.875%			6.875%
Parent \| Senior Notes \| 6.375% Senior Notes Due 2026
Debt Instrument [Line Items]
Unamortized Debt Issuance Expense	$ 11,648
Debt Instrument, Interest Rate, Stated Percentage	6.375%
Parent \| Other Debt [Member] \| Other
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	5.80%
Parent \| Other Debt Obligations [Member] \| Other
Debt Instrument [Line Items]
Unamortized discount	$ 0
Unamortized Debt Issuance Expense	0
Subsidiary, Peninsula Gaming [Member]
Debt Instrument [Line Items]
Long-term Debt, Gross				$ 1,012,750
Unamortized discount				0
Unamortized Debt Issuance Expense				20,500
Long-term debt, net				992,250
Subsidiary, Peninsula Gaming [Member] \| Bank Credit Facility
Debt Instrument [Line Items]
Amount outstanding				$ 662,750
Subsidiary, Peninsula Gaming [Member] \| Bank Credit Facility \| Bank Credit Facility [Member]
Debt Instrument [Line Items]
Interest rate at period end				4.25%
Unamortized discount				$ 0
Unamortized Debt Issuance Expense				14,143
Subsidiary, Peninsula Gaming [Member] \| Senior Notes \| Peninsula Senior Notes due 2018 [Member]
Debt Instrument [Line Items]
Unamortized discount				0
Unamortized Debt Issuance Expense				$ 6,357
Debt Instrument, Interest Rate, Stated Percentage			8.375%	8.38%
Consolidated, Excluding Borgata [Member]
Debt Instrument [Line Items]
Long-term Debt, Gross	3,041,635			$ 3,322,475
Unamortized discount	(1,986)			(2,702)
Unamortized Debt Issuance Expense	52,401			50,224
Long-term debt, net	2,987,248			3,269,549
Fair Value, Measurements, Nonrecurring [Member] \| Level 2 \| Parent \| Bank Credit Facility \| Bank Credit Facility [Member]
Debt Instrument [Line Items]
Long-term Debt, Gross	1,541,000			1,209,725
Long-term debt, net	1,510,531			1,197,277
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				662,750
Long-term debt, net				648,607
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
Long-term debt, net				343,643
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
Long-term debt, net				342,956
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			750,000
Long-term debt, net	738,352			737,066
Fair Value, Measurements, Nonrecurring [Member] \| Level 1 \| Parent \| Senior Notes \| 6.375% Senior Notes Due 2026
Debt Instrument [Line Items]
Long-term Debt, Gross	750,000
Long-term debt, net	737,730
Fair Value, Measurements, Nonrecurring [Member] \| Level 3 \| Parent
Debt Instrument [Line Items]
Commitments, Fair Value Disclosure	33,823			35,126
Estimate of Fair Value Measurement [Member] \| Fair Value, Measurements, Nonrecurring [Member] \| Level 3 \| Parent
Debt Instrument [Line Items]
Commitments, Fair Value Disclosure	28,118			28,381
Carrying Value \| Parent
Debt Instrument [Line Items]
Long-term debt, net				2,277,299
Carrying Value \| Subsidiary, Peninsula Gaming [Member]
Debt Instrument [Line Items]
Long-term debt, net				992,250
Carrying Value \| Consolidated, Excluding Borgata [Member]
Debt Instrument [Line Items]
Long-term debt, net	2,987,248			3,269,549
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				1,197,277
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				342,956
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				737,066
Carrying Value \| Fair Value, Measurements, Nonrecurring [Member] \| Level 3 \| Parent
Debt Instrument [Line Items]
Commitments, Fair Value Disclosure	$ 26,858			$ 27,660

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, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Sep. 15, 2016	Dec. 31, 2015
Line of Credit Facility [Line Items]
Borrowings under Boyd Gaming bank credit facility			$ 1,622,075	$ 627,000
Loss on early extinguishments and modifications of debt	$ 41,518	$ 863	42,364	32,333
Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Additional Available Borrowing Capacity					$ 550,000
Parent
Line of Credit Facility [Line Items]
Loss on early extinguishments and modifications of debt	28,356	444	28,356	30,452
Bank Credit Facility \| Swing Loan [Member]
Line of Credit Facility [Line Items]
Amount outstanding						$ 6,000
Bank Credit Facility \| Parent
Line of Credit Facility [Line Items]
Amount outstanding	1,541,000		1,541,000			1,209,725
Loss on early extinguishments and modifications of debt	(8,666)	$ (419)	(9,512)	$ (1,881)
Bank Credit Facility \| Parent \| Initial Term Loan
Line of Credit Facility [Line Items]
Amount outstanding	225,000		225,000			183,275
Bank Credit Facility \| Parent \| Incremental Term Loan [Member]
Line of Credit Facility [Line Items]
Amount outstanding	274,000		274,000			730,750
Bank Credit Facility \| Parent \| Swing Loan [Member]
Line of Credit Facility [Line Items]
Amount outstanding	42,000		42,000			55,700
Bank Credit Facility \| Parent \| Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Amount outstanding	$ 0		$ 0			240,000
Bank Credit Facility \| Subsidiary, Peninsula Gaming [Member]
Line of Credit Facility [Line Items]
Amount outstanding						$ 662,750
Amended Credit Facility [Member] \| Term Loan A [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity					225,000
Amended Credit Facility [Member] \| Term Loan B-2 [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity					1,000,000
Amended Credit Facility [Member] \| Term Loan B [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity					274,000
Amended Credit Facility [Member] \| Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity					$ 775,000

Long-Term Debt (Boyd Bank Credi

Long-Term Debt (Boyd Bank Credit Facility Narrative) (Details)	3 Months Ended		9 Months Ended
	Sep. 30, 2016USD ($)	Sep. 30, 2015USD ($)	Sep. 30, 2016USD ($)	Sep. 30, 2015USD ($)	Sep. 15, 2016USD ($)	Dec. 31, 2015USD ($)
Line of Credit Facility [Line Items]
Line of Credit Facility, Covenant Terms, Maximum First Lien Leverage Ratio Allowed					4.25
Loss on early extinguishments and modifications of debt	$ 41,518,000	$ 863,000	$ 42,364,000	$ 32,333,000
Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Covenant Terms, Maximum First Lien Leverage Ratio Allowed					1
Revolving Credit Facility [Member] \| Amended Credit Facility [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity					$ 775,000,000
Term Loan A [Member] \| Amended Credit Facility [Member]
Line of Credit Facility [Line Items]
Amortization of Financing Costs			0.05
Line of Credit Facility, Maximum Borrowing Capacity					225,000,000
Term Loan B-2 [Member] \| Amended Credit Facility [Member]
Line of Credit Facility [Line Items]
Amortization of Financing Costs			0.01
Line of Credit Facility, Maximum Borrowing Capacity					$ 1,000,000,000
Parent
Line of Credit Facility [Line Items]
Loss on early extinguishments and modifications of debt	28,356,000	444,000	28,356,000	30,452,000
Parent \| Bank Credit Facility
Line of Credit Facility [Line Items]
Loss on early extinguishments and modifications of debt	(8,666,000)	$ (419,000)	(9,512,000)	$ (1,881,000)
Amount outstanding	1,541,000,000		1,541,000,000			$ 1,209,725,000
Remaining borrowing capacity	721,000,000		721,000,000
Parent \| Bank Credit Facility \| Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Amount outstanding	0		0			240,000,000
Parent \| Bank Credit Facility \| Initial Term Loan
Line of Credit Facility [Line Items]
Amount outstanding	225,000,000		225,000,000			183,275,000
Parent \| Bank Credit Facility \| Incremental Term Loan [Member]
Line of Credit Facility [Line Items]
Amount outstanding	274,000,000		274,000,000			730,750,000
Parent \| Letter of Credit
Line of Credit Facility [Line Items]
Amount outstanding	$ 12,000,000		$ 12,000,000
Subsidiary, Peninsula Gaming [Member] \| Bank Credit Facility
Line of Credit Facility [Line Items]
Amount outstanding						$ 662,750,000

Long-Term Debt (Boyd Senior and

Long-Term Debt (Boyd Senior and Senior Subordinated Notes Narrative) (Details) - USD ($) $ in Thousands	Mar. 29, 2016	Jun. 08, 2012	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Sep. 06, 2016	Sep. 02, 2016	Mar. 28, 2016	Dec. 31, 2015
Debt Instrument [Line Items]
Debt financing costs, net					$ 40,718	$ 14,001
Loss on early extinguishments and modifications of debt			$ 41,518	$ 863	42,364	32,333
Premium and consent fees paid					(15,750)	(24,246)
Senior Notes
Debt Instrument [Line Items]
Debt Instrument, Additional Interest Per Annum, Percent of Principal									0.25%
Debt Instrument, Maximum Additional Interest Per Annum, Percent of Principal									1.00%
Parent
Debt Instrument [Line Items]
Subsidiaries, Ownership Percentage									100.00%
Debt financing costs, net					40,718	14,001
Loss on early extinguishments and modifications of debt			28,356	444	28,356	30,452
Premium and consent fees paid					$ (15,750)	(24,246)
Parent \| Senior Notes
Debt Instrument [Line Items]
Debt Instrument, Redemption Price, Percentage					101.00%
Loss on early extinguishments and modifications of debt			$ (4,497)	0	$ (4,497)	0
Parent \| Senior Notes \| 6.375% Senior Notes Due 2026
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage			6.375%		6.375%
Debt Instrument, Redemption Price, Percentage					100.00%
Debt Instrument, Face Amount									$ 750,000
Debt financing costs, net	$ 13,000
Parent \| Senior Notes \| 9.00% Senior Notes Due 2020
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage							9.00%			9.00%
Loss on early extinguishments and modifications of debt			$ (5,976)	$ 0	$ (5,976)	$ 0
Subsidiary, Peninsula Gaming [Member] \| Senior Notes \| Peninsula Senior Notes due 2018 [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage								8.375%		8.38%
After July 1, 2016 and Prior to 2018 [Member] \| Parent \| Senior Notes \| 9.00% Senior Notes Due 2020
Debt Instrument [Line Items]
Debt Instrument, Redemption Price, Percentage		104.50%
After Apr 1, 2021 and Prior to 2024 [Member] \| Parent \| Senior Notes \| 6.375% Senior Notes Due 2026
Debt Instrument [Line Items]
Debt Instrument, Redemption Price, Percentage					103.188%
Prior to August 15, 2014 [Member] \| Subsidiary, Peninsula Gaming [Member] \| Senior Notes \| Peninsula Senior Notes due 2018 [Member]
Debt Instrument [Line Items]
Debt Instrument, Redemption Price, Percent of Principal, Subject to Make-whole Premium								100.00%

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, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Debt Instrument [Line Items]
Loss on early extinguishments and modifications of debt	$ 41,518	$ 863	$ 42,364	$ 32,333
Subsidiary, Peninsula Gaming [Member] \| Bank Credit Facility
Debt Instrument [Line Items]
Amount outstanding					$ 662,750
Term Loan [Member] \| Subsidiary, Peninsula Gaming [Member] \| Bank Credit Facility
Debt Instrument [Line Items]
Amount outstanding					647,750
Revolver [Member] \| Subsidiary, Peninsula Gaming [Member] \| Bank Credit Facility
Debt Instrument [Line Items]
Amount outstanding					9,000
Swing Loan [Member] \| Bank Credit Facility
Debt Instrument [Line Items]
Amount outstanding					$ 6,000

Long-Term Debt (Borgata Debt Na

Long-Term Debt (Borgata Debt Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Debt Instrument [Line Items]
Loss on early retirements of debt	$ (41,518)	$ (863)	$ (42,364)	$ (32,333)
Parent
Debt Instrument [Line Items]
Loss on early retirements of debt	(28,356)	(444)	(28,356)	(30,452)
Parent \| Bank Credit Facility
Debt Instrument [Line Items]
Amount outstanding	1,541,000		1,541,000		$ 1,209,725
Remaining borrowing capacity	721,000		721,000
Loss on early retirements of debt	8,666	$ 419	9,512	$ 1,881
Parent \| Letter of Credit
Debt Instrument [Line Items]
Amount outstanding	12,000		12,000
Revolving Credit Facility [Member] \| Parent \| Bank Credit Facility
Debt Instrument [Line Items]
Amount outstanding	0		0		240,000
Initial Term Loan \| Parent \| Bank Credit Facility
Debt Instrument [Line Items]
Amount outstanding	225,000		225,000		183,275
Incremental Term Loan [Member] \| Parent \| Bank Credit Facility
Debt Instrument [Line Items]
Amount outstanding	274,000		274,000		730,750
Swing Loan [Member] \| Bank Credit Facility
Debt Instrument [Line Items]
Amount outstanding					6,000
Swing Loan [Member] \| Parent \| Bank Credit Facility
Debt Instrument [Line Items]
Amount outstanding	$ 42,000		$ 42,000		$ 55,700

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, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Extinguishment of Debt [Line Items]
Loss on early extinguishments and modifications of debt	$ 41,518	$ 863	$ 42,364	$ 32,333
Parent
Extinguishment of Debt [Line Items]
Loss on early extinguishments and modifications of debt	28,356	444	28,356	30,452
Bank Credit Facility \| Parent
Extinguishment of Debt [Line Items]
Loss on early extinguishments and modifications of debt	(8,666)	(419)	(9,512)	(1,881)
Bank Credit Facility \| Parent \| Bank Credit Facility [Member]
Extinguishment of Debt [Line Items]
Loss on early extinguishments and modifications of debt	(6,629)	(444)	(6,629)	(1,602)
Senior Notes \| Parent
Extinguishment of Debt [Line Items]
Loss on early extinguishments and modifications of debt	(4,497)	0	(4,497)	0
Senior Notes \| Parent \| 9.00% Senior Notes Due 2020
Extinguishment of Debt [Line Items]
Loss on early extinguishments and modifications of debt	(5,976)	0	(5,976)	0
Senior Notes \| Parent \| Senior Notes Due 2018 [Member]
Extinguishment of Debt [Line Items]
Loss on early extinguishments and modifications of debt	0	0	0	(4,888)
Senior Notes \| Senior Notes \| Parent
Extinguishment of Debt [Line Items]
Loss on early extinguishments and modifications of debt	(15,750)	0	(15,750)	0
Senior Notes \| Senior Notes \| Parent \| Senior Note Due 2018 Premium Fees [Member]
Extinguishment of Debt [Line Items]
Loss on early extinguishments and modifications of debt	$ 0	$ 0	$ 0	$ (23,962)

Long-Term Debt First Lien Lever

Long-Term Debt First Lien Leverage Ratio (Details)	Sep. 15, 2016
Line of Credit Facility [Line Items]
Line of Credit Facility, Covenant Terms, Maximum First Lien Leverage Ratio Allowed	4.25
Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Covenant Terms, Maximum First Lien Leverage Ratio Allowed	1

Long-Term Debt Interest and Fee

Long-Term Debt Interest and Fees (Details)	9 Months Ended
Long-Term Debt Interest and Fees (Details)	Sep. 30, 2016	Sep. 15, 2016
Line of Credit Facility [Line Items]
Debt Instrument, Prepayment Fee, Percentage		1.00%
Parent \| Base Rate [Member] \| Term Loan B [Member]
Line of Credit Facility [Line Items]
Debt Instrument, Basis Spread on Variable Rate	2.00%
Parent \| Base Rate [Member] \| Term Loan B-2 [Member]
Line of Credit Facility [Line Items]
Debt Instrument, Basis Spread on Variable Rate	2.00%
Parent \| Maximum [Member] \| Base Rate [Member] \| Revolving Credit Facility, Swing Loan and Term Loan A [Member]
Line of Credit Facility [Line Items]
Debt Instrument, Basis Spread on Variable Rate	1.75%
Parent \| Maximum [Member] \| London Interbank Offered Rate (LIBOR) [Member] \| Revolving Credit Facility, Swing Loan and Term Loan A [Member]
Line of Credit Facility [Line Items]
Debt Instrument, Basis Spread on Variable Rate	2.75%
Parent \| Maximum [Member] \| Eurodollar [Member] \| Term Loan B [Member]
Line of Credit Facility [Line Items]
Debt Instrument, Basis Spread on Variable Rate	3.00%
Parent \| Maximum [Member] \| Eurodollar [Member] \| Term Loan B-2 [Member]
Line of Credit Facility [Line Items]
Debt Instrument, Basis Spread on Variable Rate	3.00%
Parent \| Minimum [Member] \| Base Rate [Member] \| Revolving Credit Facility, Swing Loan and Term Loan A [Member]
Line of Credit Facility [Line Items]
Debt Instrument, Basis Spread on Variable Rate	0.75%
Parent \| Minimum [Member] \| London Interbank Offered Rate (LIBOR) [Member] \| Revolving Credit Facility, Swing Loan and Term Loan A [Member]
Line of Credit Facility [Line Items]
Debt Instrument, Basis Spread on Variable Rate	1.75%
Parent \| Minimum [Member] \| Eurodollar [Member] \| Term Loan B [Member]
Line of Credit Facility [Line Items]
Debt Instrument, Basis Spread on Variable Rate	1.00%
Parent \| Minimum [Member] \| Eurodollar [Member] \| Term Loan B-2 [Member]
Line of Credit Facility [Line Items]
Debt Instrument, Basis Spread on Variable Rate	0.00%
Bank Credit Facility \| Parent \| Federal Funds Rate [Member]
Line of Credit Facility [Line Items]
Debt Instrument, Interest Rate, Stated Percentage Rate Range, Minimum	0.50%
Bank Credit Facility \| Parent \| Eurodollar [Member]
Line of Credit Facility [Line Items]
Debt Instrument, Interest Rate, Stated Percentage Rate Range, Minimum	1.00%
Bank Credit Facility \| Parent \| Maximum [Member] \| Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage	0.50%
Bank Credit Facility \| Parent \| Minimum [Member] \| Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage	0.25%

Stockholders' Equity and Stoc58

Stockholders' Equity and Stock Incentive Plans (Classification of Costs) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2011
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	$ 1,542	$ 1,860	$ 7,125	$ 8,227
Gaming
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	86	68	251	191
Food and Beverage
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	17	12	48	36
Room
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	8	6	23	17
Selling, General and Administrative
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	437	345	1,274	969
Corporate Expense
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	$ 994	$ 1,429	$ 5,529	$ 7,014
Common Stock
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Gross			213,365	654,478
Shares to be issued to settle PSUs			0.59	1.67
Shares Paid for Tax Withholding for Share Based Compensation			54,338	177,274
Release of performance stock units, net of tax			159,027	481,749	477,204

Noncontrolling Interest (Narrat

Noncontrolling Interest (Narrative) (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Noncontrolling Interest [Line Items]
Noncontrolling interest	$ 50	$ 50

Noncontrolling Interest (Change

Noncontrolling Interest (Changes in Noncontrolling Interest) (Details) $ in Thousands	Sep. 30, 2016USD ($)
Stockholders' Equity Attributable to Noncontrolling Interest [Roll Forward]
Balance, January 1, 2015	$ 50
Balance, March 31, 2015	$ 50

Fair Value Measurements (Balanc

Fair Value Measurements (Balance Measured at Fair Value) (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2016	Dec. 31, 2015	Sep. 30, 2015	Dec. 31, 2014
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Document Period End Date	Sep. 30, 2016
Assets
Cash and Cash Equivalents, at Carrying Value	$ 159,688	$ 158,821	$ 125,045	$ 145,341
Restricted Cash and Cash Equivalents, Current	23,292	19,030
Investment available for sale	17,800	17,400
Liabilities
Fair Value, Discount Amount, Available for sales securities	3,100	3,200
Fair Value, Measurements, Recurring [Member]
Assets
Cash and cash equivalents	159,688	158,821
Restricted cash	23,292	19,030
Investment available for sale	18,279	17,839		21,000
Liabilities
Business Combination, Contingent Consideration, Liability	3,435	3,632
Fair Value, Measurements, Recurring [Member] \| Level 1
Assets
Investment available for sale	0	0
Liabilities
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
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	18,279	17,839
Liabilities
Business Combination, Contingent Consideration, Liability	3,435	3,632
Parent
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term Debt, Gross		2,309,725
Long-term debt, net		2,277,299
Assets
Cash and Cash Equivalents, at Carrying Value	1,705	2	$ 3	$ 2
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	33,823	35,126
Liabilities
Other Financial Instruments	100	200
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	28,118	28,381
Liabilities
Other Financial Instruments	95	186
Peninsula Gaming
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities, Current	$ 400	400
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) - USD ($) $ in Thousands	Dec. 20, 2011	Sep. 30, 2016	Dec. 31, 2015	Dec. 31, 2014
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment available for sale		$ 17,800	$ 17,400
Fair Value, Discount Amount, Available for sales securities		3,100	3,200
Business Combination, Contingent Consideration, Liability for Payments to Option Holder, Current		900
Business Combination, Contingent Consideration, Liability for Payments to Option Holder, Noncurrent		2,500	2,700
Kansas Star [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Business Combination, Contingent Consideration Arrangements, Payment to Option Holder, Percentage of EBITDA	1.00%
Peninsula Gaming
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities, Current		400	400
Fair Value, Discount Amount, Available for sales securities			3,200
Business Combination, Contingent Consideration, Liability for Payments to Option Holder, Current			900
Business Combination, Contingent Consideration, Liability for Payments to Option Holder, Noncurrent			2,700
Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment available for sale		$ 18,279	$ 17,839	$ 21,000
Debt Security, Interest Rate, Stated Percentage		7.50%

Fair Value Measurements (Change

Fair Value Measurements (Changes in Fair Value of Level 3 Assets and Liabilities) (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Document Period End Date			Sep. 30, 2016
Merger Earnout
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Beginning Balance				$ (75,000)
Included in Earnings				75,000
Included in Other Comprehensive Income (Loss)				0
Transfers, Net				0
Settlements				0
Ending Balance		$ 0		0
Contingent Payments
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Beginning Balance	$ 3,488,000	3,642,000	$ 3,632,000	3,792,000
Included in Earnings	147,000	156,000	452,000	476,000
Included in Other Comprehensive Income (Loss)	0	0	0	0
Transfers, Net	0	0	0	0
Settlements	200,000	211,000	649,000	681,000
Ending Balance	(3,435,000)	(3,587,000)	(3,435,000)	(3,587,000)
Investment Available for Sale
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Beginning Balance	17,832,000	17,276,000	17,839,000	18,357,000
Included in Earnings	(30,000)	(31,000)	(96,000)	(93,000)
Included in Other Comprehensive Income (Loss)	(417,000)	(642,000)	(754,000)	121,000
Transfers, Net	0	0	0	0
Ending Balance	18,279,000	17,949,000	18,279,000	17,949,000
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Settlements	0	0	(410,000)	(380,000)
Beginning Balance	17,832,000	17,276,000	17,839,000	18,357,000
Included in Earnings	(30,000)	(31,000)	(96,000)	(93,000)
Included in Other Comprehensive Income (Loss)	(417,000)	(642,000)	(754,000)	121,000
Transfers, Net	0	0	0	0
Ending Balance	$ 18,279,000	$ 17,949,000	$ 18,279,000	$ 17,949,000

Fair Value Measurements (Fair V

Fair Value Measurements (Fair Value, by Balance Sheet Grouping) (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Investment available for sale	$ 17,800	$ 17,400
Business Combination, Contingent Consideration, Liability for Payments to Option Holder, Current	900
Business Combination, Contingent Consideration, Liability for Payments to Option Holder, Noncurrent	2,500	2,700
Parent \| Level 3 \| Fair Value, Measurements, Nonrecurring [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Commitments, Fair Value Disclosure	33,823	35,126
Other Financial Instruments	100	200
Parent \| Level 3 \| Fair Value, Measurements, Nonrecurring [Member] \| Carrying Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Commitments, Fair Value Disclosure	26,858	27,660
Other Financial Instruments	95	186
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	28,118	28,381
Other Financial Instruments	$ 95	186
Peninsula Gaming
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Business Combination, Contingent Consideration, Liability for Payments to Option Holder, Current		900
Business Combination, Contingent Consideration, Liability for Payments to Option Holder, Noncurrent		$ 2,700

Fair Value Measurements (Fair65

Fair Value Measurements (Fair Value Balance Sheet Long-Term Debt Grouping) (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2016	Dec. 31, 2015
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Document Period End Date	Sep. 30, 2016
Parent
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt Instrument, Fair Value Disclosure		$ 2,309,725
Long-term Debt, Gross		2,309,725
Long-term debt, net		2,277,299
Parent \| Carrying Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, net		2,277,299
Parent \| Estimate of Fair Value Measurement [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt Instrument, Fair Value Disclosure		2,348,120
Subsidiary, Peninsula Gaming [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt Instrument, Fair Value Disclosure		1,012,750
Long-term Debt, Gross		1,012,750
Long-term debt, net		992,250
Subsidiary, Peninsula Gaming [Member] \| Carrying Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, net		992,250
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		1,018,131
Consolidated, Excluding Borgata [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt Instrument, Fair Value Disclosure	$ 3,041,635	3,322,475
Long-term Debt, Gross	3,041,635	3,322,475
Long-term debt, net	2,987,248	3,269,549
Consolidated, Excluding Borgata [Member] \| Carrying Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, net	2,987,248	3,269,549
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	3,163,070	3,366,251
Level 1 \| 9.00% Senior Notes Due 2020 \| Fair Value, Measurements, Nonrecurring [Member] \| Parent \| Senior Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt, Gross		350,000
Long-term debt, net		342,956
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		342,956
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		372,750
Level 1 \| 6.875 % Senior Notes Due 2023 \| Fair Value, Measurements, Nonrecurring [Member] \| Parent \| Senior Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt, Gross	750,000	750,000
Long-term debt, net	738,352	737,066
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		737,066
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	811,875	772,500
Level 1 \| 6.375% Senior Notes Due 2026 \| Fair Value, Measurements, Nonrecurring [Member] \| Parent \| Senior Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt, Gross	750,000
Long-term debt, net	737,730
Level 1 \| 6.375% Senior Notes Due 2026 \| 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	802,500
Level 2 \| Bank Credit Facility [Member] \| Fair Value, Measurements, Nonrecurring [Member] \| Parent \| Bank Credit Facility
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt, Gross	1,541,000	1,209,725
Long-term debt, net	1,510,531	1,197,277
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		1,197,277
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	1,548,060	1,202,870
Level 2 \| Bank Credit Facility [Member] \| Fair Value, Measurements, Nonrecurring [Member] \| Subsidiary, Peninsula Gaming [Member] \| Bank Credit Facility
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt, Gross		662,750
Long-term debt, net		648,607
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		661,131
Level 2 \| Peninsula Senior Notes due 2018 [Member] \| Fair Value, Measurements, Nonrecurring [Member] \| Subsidiary, Peninsula Gaming [Member] \| Senior Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt, Gross		350,000
Long-term debt, net		343,643
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		$ 357,000
Level 3 \| Other Debt [Member] \| Fair Value, Measurements, Nonrecurring [Member] \| Parent \| Other Debt Obligations [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt, Gross	635
Long-term debt, net	635
Level 3 \| Other Debt [Member] \| Fair Value, Measurements, Nonrecurring [Member] \| Parent \| Other Debt Obligations [Member] \| Estimate of Fair Value Measurement [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt Instrument, Fair Value Disclosure	$ 635

Fair Value Measurements (Fair66

Fair Value Measurements (Fair Value, Recurring and Nonrecurring, Valuation Techniques) (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2016	Dec. 31, 2015	Dec. 31, 2014
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Business Combination, Contingent Consideration, Liability for Payments to Option Holder, Noncurrent	$ 2,500	$ 2,700
Investment available for sale	17,800	17,400
Fair Value, Discount Amount, Available for sales securities	3,100	3,200
Fair Value, Measurements, Recurring [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Investment available for sale	18,279	17,839	$ 21,000
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
Available-for-sale Securities, Current	$ 400	400
Fair Value, Discount Amount, Available for sales securities		3,200
Level 3 \| Discount Rate \| Contingent Payments
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques, Unobservable Inputs, Rate, Percentage	18.50%
Level 3 \| Discount Rate \| Available-for-sale Securities
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques, Unobservable Inputs, Rate, Percentage	9.70%
Level 3 \| Fair Value, Measurements, Recurring [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Investment available for sale	$ 18,279	$ 17,839

Segment Information (Certain Se

Segment Information (Certain Segment Operating Data and Other) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Segment Reporting, Certain Operating Data and Reconciling Item for Adjusted EBITDA from Segment to Consolidated [Line Items]
Net revenues	$ 531,901	$ 546,313	$ 1,629,153	$ 1,656,758
Adjusted EBITDA	121,940	125,171	397,529	396,076
Corporate expense	15,877	15,009	49,883	52,013
Deferred rent	816	857	2,449	2,573
Depreciation and amortization	47,928	51,345	143,831	155,251
Depreciation and amortization	47,928	51,345	143,831	155,251
Share-based compensation expense	1,542	1,860	7,125	8,227
Project development, preopening and writedowns	3,735	1,514	11,473	4,218
Impairments of assets	0	0	1,440	1,065
Other operating items, net	3	172	555	342
Total other operating costs and expenses	54,024	55,748	166,873	171,676
Operating income	67,916	69,423	230,656	224,400
Las Vegas Locals
Segment Reporting, Certain Operating Data and Reconciling Item for Adjusted EBITDA from Segment to Consolidated [Line Items]
Net revenues	148,879	148,022	462,213	451,356
Adjusted EBITDA	36,173	32,261	123,617	113,313
Downtown Las Vegas
Segment Reporting, Certain Operating Data and Reconciling Item for Adjusted EBITDA from Segment to Consolidated [Line Items]
Net revenues	56,606	56,685	174,423	171,723
Adjusted EBITDA	10,018	10,144	36,962	33,128
Midwest and South
Segment Reporting, Certain Operating Data and Reconciling Item for Adjusted EBITDA from Segment to Consolidated [Line Items]
Net revenues	326,416	341,606	992,517	1,033,679
Adjusted EBITDA	90,633	96,347	281,305	294,635
Corporate expense
Segment Reporting, Certain Operating Data and Reconciling Item for Adjusted EBITDA from Segment to Consolidated [Line Items]
Adjusted EBITDA	136,824	138,752	441,884	441,076
Corporate expense	$ (14,884)	$ (13,581)	$ (44,355)	(45,000)
Consolidated Entities [Member]
Segment Reporting, Certain Operating Data and Reconciling Item for Adjusted EBITDA from Segment to Consolidated [Line Items]
Share-based compensation expense				$ 8,227

Segment Information (Reconcilia

Segment Information (Reconciliation of Assets) (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	$ 4,456,654	$ 4,350,900
Las Vegas Locals
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	1,535,515	1,155,224
Downtown Las Vegas
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	149,172	138,159
Midwest and South
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	2,597,024	2,634,742
Total Reportable Segment Adjusted EBITDA
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	4,281,711	3,928,125
Corporate Segment [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	$ 174,943	$ 422,775

Condensed Consolidating Finan69

Condensed Consolidating Financial Information (Balance Sheets) (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015	Sep. 30, 2015	Dec. 31, 2014
Assets
Other current assets	$ 110,612	$ 98,411
Property and equipment, net	2,262,630	2,225,342
Investments in subsidiaries	0	0
Intercompany receivable	0	0
Other assets, net	51,766	48,341
Intangible assets, net	878,105	890,054
Goodwill, net	993,853	685,310
Investment in unconsolidated subsidiary held for sale	0	244,621
Total assets	4,456,654	4,350,900
Liabilities and Stockholders’ Equity
Current maturities of long-term debt	30,250	29,750
Other current liabilities	358,853	325,321
Accumulated losses of subsidiaries in excess of investment	0	0
Intercompany payable	0	0
Long-term debt, net of current maturities and debt issuance costs	2,956,998	3,239,799
Other long-term liabilities	187,527	248,019
Additional paid-in capital	953,511	945,041
Total Boyd Gaming Corporation stockholders' equity	922,976	507,961
Noncontrolling interest	50	50
Total stockholders' equity (deficit)	923,026	508,011	$ 506,171	$ 438,087
Total liabilities and stockholders' equity	4,456,654	4,350,900
Parent
Assets
Other current assets	16,023	14,602
Property and equipment, net	68,118	68,515
Investments in subsidiaries	4,509,550	3,547,690
Intercompany receivable	0	0
Other assets, net	13,336	12,521
Intangible assets, net	0	0
Goodwill, net	0	0
Investment in unconsolidated subsidiary held for sale		0
Total assets	4,608,732	3,643,330
Liabilities and Stockholders’ Equity
Current maturities of long-term debt	30,250	21,500
Other current liabilities	127,456	102,946
Accumulated losses of subsidiaries in excess of investment	0	0
Intercompany payable	534,902	720,400
Long-term debt, net of current maturities and debt issuance costs	2,956,362	2,255,800
Other long-term liabilities	36,786	34,723
Total Boyd Gaming Corporation stockholders' equity	922,976	507,961
Noncontrolling interest	0	0
Total stockholders' equity (deficit)	922,976	507,961
Total liabilities and stockholders' equity	4,608,732	3,643,330
Guarantor Subsidiaries
Assets
Other current assets	88,533	74,402
Property and equipment, net	2,099,977	2,120,455
Investments in subsidiaries	0	0
Intercompany receivable	1,489,652	1,701,817
Other assets, net	30,165	30,755
Intangible assets, net	854,046	865,995
Goodwill, net	684,529	684,529
Investment in unconsolidated subsidiary held for sale		244,621
Total assets	5,392,472	5,878,690
Liabilities and Stockholders’ Equity
Current maturities of long-term debt	0	8,250
Other current liabilities	190,831	198,590
Accumulated losses of subsidiaries in excess of investment	169,906	4,507
Intercompany payable	0	0
Long-term debt, net of current maturities and debt issuance costs	0	983,999
Other long-term liabilities	163,973	226,524
Total Boyd Gaming Corporation stockholders' equity	4,867,762	4,456,820
Noncontrolling interest	0	0
Total stockholders' equity (deficit)	4,867,762	4,456,820
Total liabilities and stockholders' equity	5,392,472	5,878,690
Non-Guarantor Subsidiaries (100% Owned)
Assets
Other current assets	15,764	10,415
Property and equipment, net	94,535	36,372
Investments in subsidiaries	0	0
Intercompany receivable	0	0
Other assets, net	21,497	18,293
Intangible assets, net	24,059	24,059
Goodwill, net	309,324	781
Investment in unconsolidated subsidiary held for sale		0
Total assets	477,592	92,402
Liabilities and Stockholders’ Equity
Current maturities of long-term debt	0	0
Other current liabilities	40,799	24,071
Accumulated losses of subsidiaries in excess of investment	265	302
Intercompany payable	963,992	981,688
Long-term debt, net of current maturities and debt issuance costs	636	0
Other long-term liabilities	0	0
Total Boyd Gaming Corporation stockholders' equity	(528,100)	(913,659)
Noncontrolling interest	0	0
Total stockholders' equity (deficit)	(528,100)	(913,659)
Total liabilities and stockholders' equity	477,592	92,402
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
Investment in unconsolidated subsidiary held for sale		0
Total assets	0	221
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	254	475
Long-term debt, net of current maturities and debt issuance costs	0	0
Other long-term liabilities	0	0
Total Boyd Gaming Corporation stockholders' equity	(254)	(254)
Noncontrolling interest	0	0
Total stockholders' equity (deficit)	(254)	(254)
Total liabilities and stockholders' equity	0	221
Eliminations
Assets
Other current assets	(9,708)	(1,008)
Property and equipment, net	0	0
Investments in subsidiaries	(4,509,550)	(3,547,690)
Intercompany receivable	(1,489,652)	(1,701,817)
Other assets, net	(13,232)	(13,228)
Intangible assets, net	0	0
Goodwill, net	0	0
Investment in unconsolidated subsidiary held for sale		0
Total assets	(6,022,142)	(5,263,743)
Liabilities and Stockholders’ Equity
Current maturities of long-term debt	0	0
Other current liabilities	(233)	(286)
Accumulated losses of subsidiaries in excess of investment	(170,171)	(4,809)
Intercompany payable	(1,499,148)	(1,702,563)
Long-term debt, net of current maturities and debt issuance costs	0	0
Other long-term liabilities	(13,232)	(13,228)
Total Boyd Gaming Corporation stockholders' equity	(4,339,408)	(3,542,907)
Noncontrolling interest	50	50
Total stockholders' equity (deficit)	(4,339,358)	(3,542,857)
Total liabilities and stockholders' equity	$ (6,022,142)	$ (5,263,743)

Condensed Consolidating Finan70

Condensed Consolidating Financial Information (Income Statements) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Condensed Financial Statements, Captions [Line Items]
Net revenues	$ 531,901	$ 546,313	$ 1,629,153	$ 1,656,758
Costs and Expenses
Operating	287,755	299,866	872,918	895,848
Impairments of assets	0	0	1,440	1,065
Other operating items, net	3	172	555	342
Intercompany expenses	0	0	0	0
Total operating costs and expenses	463,985	476,890	1,398,497	1,432,358
Selling, general and administrative	80,833	79,954	241,686	242,656
Maintenance and utilities	27,854	29,030	76,711	80,965
Depreciation and amortization	47,928	51,345	143,831	155,251
Corporate expense	15,877	15,009	49,883	52,013
Project development, preopening and writedowns	3,735	1,514	11,473	4,218
Equity in earnings of subsidiaries	0	0	0	0
Operating income	67,916	69,423	230,656	224,400
Other expense (income)
Interest expense, net	54,153	56,098	167,649	169,228
Loss on early extinguishments and modifications of debt	41,518	863	42,364	32,333
Other, net	(1)	(1,753)	(143)	(3,641)
Total other expense, net	95,672	58,714	210,156	205,202
Income (loss) before income taxes	(27,756)	10,709	20,500	19,198
Income taxes benefit (provision)	189,620	(3,694)	174,231	5,931
Income (Loss) from Continuing Operations Attributable to Parent	161,864	7,015	194,731	25,129
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Parent	180,707	18,410	211,052	28,974
Net income	342,571	25,425	405,783	54,103
Comprehensive Income (Loss), Net of Tax, Including Portion Attributable to Noncontrolling Interest	342,988	26,067	406,537	53,982
Parent
Condensed Financial Statements, Captions [Line Items]
Net revenues	29,708	28,946	91,901	91,048
Costs and Expenses
Operating	300	450	1,200	1,350
Impairments of assets			1,440	0
Other operating items, net	0	136	106	136
Intercompany expenses	301	301	903	903
Total operating costs and expenses	36,907	27,135	103,553	90,659
Selling, general and administrative	12,491	11,083	37,203	35,828
Maintenance and utilities	0	0	0	0
Depreciation and amortization	2,355	1,657	6,375	4,446
Corporate expense	14,247	13,503	45,121	48,032
Project development, preopening and writedowns	7,213	5	11,205	(36)
Equity in earnings of subsidiaries	230,669	57,937	372,953	163,319
Operating income	223,470	59,748	361,301	163,708
Other expense (income)
Interest expense, net	41,778	33,883	116,245	101,302
Loss on early extinguishments and modifications of debt	28,356	444	28,356	30,452
Other, net	0	2	(1)	(415)
Total other expense, net	70,134	34,325	144,602	132,169
Income (loss) before income taxes	153,336	25,423	216,699	31,539
Income taxes benefit (provision)	189,235	2	189,084	22,564
Income (Loss) from Continuing Operations Attributable to Parent	342,571	25,425	405,783	54,103
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Parent	0	0	0	0
Net income	342,571	25,425	405,783	54,103
Comprehensive Income (Loss), Net of Tax, Including Portion Attributable to Noncontrolling Interest	342,988	26,067	406,537	53,982
Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Net revenues	523,904	539,768	1,607,719	1,637,995
Costs and Expenses
Operating	275,916	288,296	838,837	861,418
Impairments of assets			0	0
Other operating items, net	3	36	449	206
Intercompany expenses	34,299	33,827	106,119	105,899
Total operating costs and expenses	443,594	467,602	1,351,873	1,399,777
Selling, general and administrative	66,491	67,227	199,308	201,857
Maintenance and utilities	27,463	28,614	75,675	79,809
Depreciation and amortization	44,597	48,758	134,487	147,900
Corporate expense	471	526	1,380	1,435
Project development, preopening and writedowns	(5,646)	318	(4,382)	1,253
Equity in earnings of subsidiaries	(607)	(665)	(1,375)	(1,778)
Operating income	79,703	71,501	254,471	236,440
Other expense (income)
Interest expense, net	12,369	22,209	51,386	67,908
Loss on early extinguishments and modifications of debt	13,162	419	14,008	1,881
Other, net	(20)	(1,775)	(196)	(2,886)
Total other expense, net	25,551	24,403	65,590	72,675
Income (loss) before income taxes	54,152	47,098	188,881	163,765
Income taxes benefit (provision)	363	(3,692)	(14,845)	(16,593)
Income (Loss) from Continuing Operations Attributable to Parent	54,515	43,406	174,036	147,172
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Parent	180,707	18,410	211,052	28,974
Net income	235,222	61,816	385,088	176,146
Comprehensive Income (Loss), Net of Tax, Including Portion Attributable to Noncontrolling Interest	235,639	62,458	385,842	176,025
Non-Guarantor Subsidiaries (100% Owned)
Condensed Financial Statements, Captions [Line Items]
Net revenues	13,252	12,048	37,646	35,568
Costs and Expenses
Operating	11,539	11,120	32,881	33,080
Impairments of assets			0	1,065
Other operating items, net	0	0	0	0
Intercompany expenses	365	321	1,095	1,051
Total operating costs and expenses	18,447	16,594	51,184	49,697
Selling, general and administrative	1,849	1,644	5,171	4,971
Maintenance and utilities	391	416	1,036	1,156
Depreciation and amortization	976	930	2,969	2,905
Corporate expense	1,159	980	3,382	2,546
Project development, preopening and writedowns	2,168	1,183	4,650	2,923
Equity in earnings of subsidiaries	0	(8)	0	(78)
Operating income	(5,195)	(4,554)	(13,538)	(14,207)
Other expense (income)
Interest expense, net	6	6	18	18
Loss on early extinguishments and modifications of debt	0	0	0	0
Other, net	(19)	(20)	(54)	(340)
Total other expense, net	(13)	(14)	(36)	358
Income (loss) before income taxes	(5,182)	(4,540)	(13,502)	(14,565)
Income taxes benefit (provision)	22	(4)	(8)	(40)
Income (Loss) from Continuing Operations Attributable to Parent	(5,160)	(4,544)	(13,510)	(14,605)
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Parent	0	0	0	0
Net income	(5,160)	(4,544)	(13,510)	(14,605)
Comprehensive Income (Loss), Net of Tax, Including Portion Attributable to Noncontrolling Interest	(5,160)	(4,544)	(13,510)	(14,605)
Non-Guarantor Subsidiaries (Not 100% Owned)
Condensed Financial Statements, Captions [Line Items]
Net revenues	0	0	0	0
Costs and Expenses
Operating	0	0	0	0
Impairments of assets			0	0
Other operating items, net	0	0	0	0
Intercompany expenses	0	0	0	0
Total operating costs and expenses	0	8	0	78
Selling, general and administrative	0	0	0	0
Maintenance and utilities	0	0	0	0
Depreciation and amortization	0	0	0	0
Corporate expense	0	0	0	0
Project development, preopening and writedowns	0	8	0	78
Equity in earnings of subsidiaries	0	0	0	0
Operating income	0	(8)	0	(78)
Other expense (income)
Interest expense, net	0	0	0	0
Loss on early extinguishments and modifications of debt	0	0	0	0
Other, net	0	0	0	0
Total other expense, net	0	0	0	0
Income (loss) before income taxes	0	(8)	0	(78)
Income taxes benefit (provision)	0	0	0	0
Income (Loss) from Continuing Operations Attributable to Parent	0	(8)	0	(78)
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Parent	0	0	0	0
Net income	0	(8)	0	(78)
Comprehensive Income (Loss), Net of Tax, Including Portion Attributable to Noncontrolling Interest	0	(8)	0	(78)
Eliminations
Condensed Financial Statements, Captions [Line Items]
Net revenues	(34,963)	(34,449)	(108,113)	(107,853)
Costs and Expenses
Operating	0	0	0	0
Impairments of assets			0	0
Other operating items, net	0	0	0	0
Intercompany expenses	(34,965)	(34,449)	(108,117)	(107,853)
Total operating costs and expenses	(34,963)	(34,449)	(108,113)	(107,853)
Selling, general and administrative	2	0	4	0
Maintenance and utilities	0	0	0	0
Depreciation and amortization	0	0	0	0
Corporate expense	0	0	0	0
Project development, preopening and writedowns	0	0	0	0
Equity in earnings of subsidiaries	(230,062)	(57,264)	(371,578)	(161,463)
Operating income	(230,062)	(57,264)	(371,578)	(161,463)
Other expense (income)
Interest expense, net	0	0	0	0
Loss on early extinguishments and modifications of debt	0	0	0	0
Other, net	0	0	0	0
Total other expense, net	0	0	0	0
Income (loss) before income taxes	(230,062)	(57,264)	(371,578)	(161,463)
Income taxes benefit (provision)	0	0	0	0
Income (Loss) from Continuing Operations Attributable to Parent	(230,062)	(57,264)	(371,578)	(161,463)
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Parent	0	0	0	0
Net income	(230,062)	(57,264)	(371,578)	(161,463)
Comprehensive Income (Loss), Net of Tax, Including Portion Attributable to Noncontrolling Interest	(230,479)	(57,906)	(372,332)	(161,342)
Corporate expense
Costs and Expenses
Corporate expense	$ (14,884)	$ (13,581)	$ (44,355)	$ (45,000)

Condensed Consolidating Finan71

Condensed Consolidating Financial Information (Cash Flows) (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Cash flows from operating activities
Net cash from operating activities	$ 256,906	$ 241,449
Cash flows from investing activities
Capital expenditures	(117,330)	(86,997)
Net activity with affiliates	0	0
Other investing activities	2,719	3,777
Net cash used in investing activities	(486,933)	(83,220)
Cash flows from financing activities
Borrowings under bank credit facility	1,859,075	889,100
Payments under bank credit facility	(2,190,550)	(1,285,250)
Premium and consent fees paid	(15,750)	(24,246)
Proceeds from issuance of senior notes	750,000	750,000
Retirements of senior notes	(700,000)	(500,000)
Debt issue costs	(40,718)	(14,001)
Net activity with affiliates	0	0
Share-based compensation activities, net	1,353	5,875
Proceeds from (Payments for) Combined Other Financing Activities		(3)
Net cash used in financing activities	(336,590)	(178,525)
Cash flows from operating activities	(26,596)	0
Cash flows from investing activities	594,080	0
Cash flows from financing activities	0	0
Net cash provided by discontinued operations	567,484	0
Cash and cash equivalents, beginning of period	158,821	145,341
Cash and cash equivalents, end of period	(158,821)	(145,341)	$ (159,688)	$ (125,045)
Net change in cash and cash equivalents	867	(20,296)
Cash paid for acquisition, net of cash received	(372,322)	0
Parent
Cash flows from operating activities
Net cash from operating activities	(87,625)	(38,073)
Cash flows from investing activities
Capital expenditures	(29,012)	(38,068)
Net activity with affiliates	0	0
Other investing activities	0	2,618
Net cash used in investing activities	(401,334)	(35,450)
Cash flows from financing activities
Borrowings under bank credit facility	1,622,075	627,000
Payments under bank credit facility	(1,290,800)	(949,700)
Premium and consent fees paid	(15,750)	(24,246)
Proceeds from issuance of senior notes	750,000	750,000
Retirements of senior notes	(350,000)	(500,000)
Debt issue costs	(40,718)	(14,001)
Net activity with affiliates	(185,498)	178,596
Share-based compensation activities, net	1,353	5,875
Proceeds from (Payments for) Combined Other Financing Activities		0
Net cash used in financing activities	490,662	73,524
Cash flows from operating activities	0	0
Cash flows from investing activities	0	0
Cash flows from financing activities	0	0
Net cash provided by discontinued operations	0	0
Cash and cash equivalents, beginning of period	2	2
Cash and cash equivalents, end of period	(2)	(2)	(1,705)	(3)
Net change in cash and cash equivalents	1,703	1
Cash paid for acquisition, net of cash received	(372,322)
Guarantor Subsidiaries
Cash flows from operating activities
Net cash from operating activities	309,530	281,845
Cash flows from investing activities
Capital expenditures	(87,679)	(48,832)
Net activity with affiliates	212,165	(181,674)
Other investing activities	704	1,159
Net cash used in investing activities	125,190	(229,347)
Cash flows from financing activities
Borrowings under bank credit facility	237,000	262,100
Payments under bank credit facility	(899,750)	(335,550)
Premium and consent fees paid	0	0
Proceeds from issuance of senior notes	0	0
Retirements of senior notes	(350,000)	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		(3)
Net cash used in financing activities	(1,012,750)	(73,453)
Cash flows from operating activities	(26,596)	0
Cash flows from investing activities	594,080	0
Cash flows from financing activities	0	0
Net cash provided by discontinued operations	567,484	0
Cash and cash equivalents, beginning of period	156,116	143,580
Cash and cash equivalents, end of period	(156,116)	(143,580)	(145,570)	(122,625)
Net change in cash and cash equivalents	(10,546)	(20,955)
Cash paid for acquisition, net of cash received	0
Non-Guarantor Subsidiaries (100% Owned)
Cash flows from operating activities
Net cash from operating activities	26,251	(16,309)
Cash flows from investing activities
Capital expenditures	(639)	(97)
Net activity with affiliates	0	0
Other investing activities	2,015	0
Net cash used in investing activities	1,376	(97)
Cash flows from financing activities
Borrowings under bank credit facility	0	0
Payments under bank credit facility	0	0
Premium and consent fees paid	0	0
Proceeds from issuance of senior notes	0	0
Retirements of senior notes	0	0
Debt issue costs	0	0
Net activity with affiliates	(17,696)	17,064
Share-based compensation activities, net	0	0
Proceeds from (Payments for) Combined Other Financing Activities		0
Net cash used in financing activities	(17,696)	17,064
Cash flows from operating activities	0	0
Cash flows from investing activities	0	0
Cash flows from financing activities	0	0
Net cash provided by discontinued operations	0	0
Cash and cash equivalents, beginning of period	2,482	1,540
Cash and cash equivalents, end of period	(2,482)	(1,540)	(12,413)	(2,198)
Net change in cash and cash equivalents	9,931	658
Cash paid for acquisition, net of cash received	0
Non-Guarantor Subsidiaries (Not 100% Owned)
Cash flows from operating activities
Net cash from operating activities	0	(78)
Cash flows from investing activities
Capital expenditures	0	0
Net activity with affiliates	0	0
Other investing activities	0	0
Net cash used in investing activities	0	0
Cash flows from financing activities
Borrowings under bank credit facility	0	0
Payments under bank credit facility	0	0
Premium and consent fees paid	0	0
Proceeds from issuance of senior notes	0	0
Retirements of senior notes	0	0
Debt issue costs	0	0
Net activity with affiliates	(221)	78
Share-based compensation activities, net	0	0
Proceeds from (Payments for) Combined Other Financing Activities		0
Net cash used in financing activities	(221)	78
Cash flows from operating activities	0	0
Cash flows from investing activities	0	0
Cash flows from financing activities	0	0
Net cash provided by discontinued operations	0	0
Cash and cash equivalents, beginning of period	221	219
Cash and cash equivalents, end of period	(221)	(219)	0	(219)
Net change in cash and cash equivalents	(221)	0
Cash paid for acquisition, net of cash received	0
Eliminations
Cash flows from operating activities
Net cash from operating activities	8,750	14,064
Cash flows from investing activities
Capital expenditures	0	0
Net activity with affiliates	(212,165)	181,674
Other investing activities	0	0
Net cash used in investing activities	(212,165)	181,674
Cash flows from financing activities
Borrowings under bank credit facility	0	0
Payments under bank credit facility	0	0
Premium and consent fees paid	0	0
Proceeds from issuance of senior notes	0	0
Retirements of senior notes	0	0
Debt issue costs	0	0
Net activity with affiliates	203,415	(195,738)
Share-based compensation activities, net	0	0
Proceeds from (Payments for) Combined Other Financing Activities		0
Net cash used in financing activities	203,415	(195,738)
Cash flows from operating activities	0	0
Cash flows from investing activities	0	0
Cash flows from financing activities	0	0
Net cash provided by discontinued operations	0	0
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
Cash paid for acquisition, net of cash received	$ 0

Condensed Consolidating Finan72

Condensed Consolidating Financial Information (Narrative) (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 06, 2016	Mar. 28, 2016	Dec. 31, 2015
Debt Instrument [Line Items]
Assets	$ 4,456,654				$ 4,350,900
Net income	405,783	$ 54,103
Net cash from operating activities	256,906	241,449
Parent
Debt Instrument [Line Items]
Assets	4,608,732				$ 3,643,330
Subsidiaries, Ownership Percentage				100.00%
Net cash from operating activities	$ (87,625)	(38,073)
Parent \| Senior Notes \| 9.00% Senior Notes Due 2020
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage			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%
Parent \| Senior Notes \| 6.375% Senior Notes Due 2026
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	6.375%
Guarantor Subsidiaries
Debt Instrument [Line Items]
Assets	$ 5,392,472				$ 5,878,690
Net cash from operating activities	309,530	281,845
Non-Guarantor Subsidiaries (100% Owned)
Debt Instrument [Line Items]
Assets	477,592				92,402
Net cash from operating activities	26,251	(16,309)
Non-Guarantor Subsidiaries (Not 100% Owned)
Debt Instrument [Line Items]
Assets	0				$ 221
Net cash from operating activities	$ 0	$ (78)