Boyd Gaming (BYD) 8-K 20 Dec 16 Entry into a Material Definitive Agreement Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Dec. 31, 2015
Entity Information [Line Items]
Entity Registrant Name	BOYD GAMING CORP
Entity Central Index Key	906,553
Document Type	8-K
Document Period End Date	Dec. 31, 2015
Amendment Flag	false

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Current assets
Cash and cash equivalents	$ 158,821	$ 145,341
Restricted cash	19,030	18,107
Accounts receivable, net	25,289	27,235
Inventories	15,462	15,161
Prepaid expenses and other current assets	37,250	32,944
Income taxes receivable	1,380	1,243
Deferred income taxes and current tax assets	0	1,919
Total current assets	257,232	241,950
Property and equipment, net	2,225,342	2,286,108
Other assets, net	48,341	52,050
Intangible assets, net	890,054	934,249
Goodwill, net	685,310	685,310
Investment in unconsolidated subsidiary held for sale	244,621	222,717
Total assets	4,350,900	4,422,384
Current liabilities
Current maturities of long-term debt	29,750	29,753
Accounts payable	75,803	85,089
Accrued liabilities	249,518	239,266
Deferred income taxes	0	3,087
Total current liabilities	355,071	357,195
Long-term debt, net of current maturities and debt issuance costs	3,239,799	3,375,098
Deferred income taxes	162,189	142,263
Other long-term tax liabilities	3,085	28,651
Other liabilities	82,745	81,090
Commitments and contingencies (Note 10)
Stockholders’ equity
Preferred stock, $0.01 par value, 5,000,000 shares authorized	0	0
Common stock, $0.01 par value, 200,000,000 shares authorized; 111,614,420 and 109,277,060 shares outstanding	1,117	1,093
Additional paid-in capital	945,041	922,112
Retained earnings (accumulated deficit)	(437,881)	(485,115)
Accumulated other comprehensive income (loss)	(316)	(53)
Total Boyd Gaming Corporation stockholders’ equity	507,961	438,037
Noncontrolling interest	50	50
Total stockholders’ equity	508,011	438,087
Total liabilities and stockholders’ equity	$ 4,350,900	$ 4,422,384

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2015	Dec. 31, 2014
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	111,614,420	109,277,060
Common stock, shares outstanding	111,614,420	109,277,060
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	5,000,000	5,000,000

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Operating revenues:
Gaming	$ 1,847,167	$ 1,799,724	$ 1,863,249
Food and beverage	307,442	303,404	306,075
Room	163,509	157,427	150,258
Other	123,959	122,237	122,813
Gross revenues	2,442,077	2,382,792	2,442,395
Less promotional allowances	242,645	240,537	243,657
Net revenues	2,199,432	2,142,255	2,198,738
Operating costs and expenses:
Gaming	900,922	888,414	921,486
Food and beverage	168,096	168,730	169,033
Room	41,298	41,132	41,404
Other	80,508	86,166	86,958
Selling, general and administrative	322,420	327,599	341,446
Maintenance and utilities	104,548	109,526	106,695
Depreciation and amortization	207,118	208,915	218,667
Corporate expense	76,941	75,626	63,249
Project development, preopening and writedowns	6,907	13,747	10,371
Impairments of assets	18,565	48,681	5,351
Other operating items, net	(907)	(13)	(2,861)
Total operating costs and expenses	1,928,230	1,968,523	1,967,521
Operating income	271,202	173,732	231,217
Other expense (income)
Interest income	(1,858)	(1,879)	(2,147)
Interest expense, net of amounts capitalized	224,590	230,060	262,995
Loss on early extinguishments of debt	40,733	1,536	28,346
Other, net	3,676	48	(2,090)
Total other expense, net	267,141	229,765	287,104
Income (loss) from continuing operations before income taxes	4,061	(56,033)	(55,887)
Income taxes benefit (provision)	6,634	5,408	(7,684)
Income (loss) from continuing operations, net of tax	10,695	(50,625)	(63,571)
Income (loss) from discontinued operations, net of tax	36,539	8,987	(44,983)
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Noncontrolling Interest	0	(11,403)	27,846
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	47,234	(53,041)	(80,708)
Income (loss) from discontinued operations attributable to noncontrolling interest, net of tax	0	11,403	(27,846)
Income (Loss) from Continuing Operations Attributable to Noncontrolling Interest	0	0	444
Net income (loss) attributable to Boyd Gaming Corporation	$ (47,234)	$ 53,041	$ 80,264
Continuing operations	$ 0.10	$ (0.46)	$ (0.65)
Discontinued operations	0.32	(0.02)	(0.18)
Basic net income (loss) per common share	$ 0.42	$ (0.48)	$ (0.83)
Weighted average basic shares outstanding	112,789	109,979	97,243
Continuing operations	$ 0.10	$ (0.46)	$ (0.65)
Discontinued operations	0.32	(0.02)	(0.18)
Diluted net income (loss) per common share	$ 0.42	$ (0.48)	$ (0.83)
Weighted average diluted shares outstanding	113,676	109,979	97,243

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Net income (loss)	$ 47,234	$ (53,041)	$ (80,708)
Net Income (Loss) Attributable to Parent	47,234	(53,041)	(80,264)
Other comprehensive income (loss), net of tax:
Fair value of adjustments to available-for-sale securities	(263)	824	(555)
Comprehensive income (loss)	46,971	(51,577)	(81,263)
Less: other comprehensive income (loss) attributable to noncontrolling interest	0	0	0
Comprehensive income (loss) attributable to Boyd Gaming Corporation	46,971	(51,577)	(81,707)
Less: net income (loss) attributable to noncontrolling interest	0	0	444
Accumulated Other Comprehensive Loss, Net
Net income (loss)	0	0	0
Other comprehensive income (loss), net of tax:
Fair value of adjustments to available-for-sale securities	(263)	1,464	(555)
Parent Company [Member]
Net income (loss)	47,234	(41,638)	(108,554)
Net Income (Loss) Attributable to Parent	47,234	(53,041)	(80,264)
Other comprehensive income (loss), net of tax:
Comprehensive income (loss)	$ 46,971	$ (51,577)	$ (80,819)

Consolidated Statement of Chang

Consolidated Statement of Changes in Stockholders' Equity - USD ($) $ in Thousands	Total	Common Stock	Additional Paid-in Capital	Retained Earnings/(Accumulated Deficit)	Accumulated Other Comprehensive Loss, Net	Noncontrolling Interest [Member]	Other Member [Member]	Parent Company [Member]
Balance at Dec. 31, 2012	$ 467,127	$ 869	$ 655,694	$ (351,810)	$ (962)	$ 163,336
Balance, shares at Dec. 31, 2012		86,871,977
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	(80,708)	$ 0	0	(80,264)	0	(28,290)		$ (108,554)
Capital investment attributable to noncontrolling interest	0					0	$ 0
Unrealized loss on investment available for sale	(555)	0	0	0	(555)	0
Stock Issued During Period, Value, New Issues	$ 216,467	$ 190	216,277	0	0	0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period	1,848,222	1,848,222
Stock options exercised, value	$ 13,752	$ 18	13,734	0	0	0
Stock options exercised, shares	18,975,000
Award of restricted stock units	$ (2,095)	$ (5)	(2,100)	0	0	0
Award of restricted stock units, shares		459,803
Share-based compensation costs	18,891	$ 0	18,891	0	0	0
Stockholders' Equity, Other	45,404	0	0	0	0	45,404
Balance at Dec. 31, 2013	650,437	$ 1,082	902,496	(432,074)	(1,517)	180,450
Balance, shares at Dec. 31, 2013		108,155,002
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	(53,041)	$ 0	0	(53,041)	0	11,403		(41,638)
Capital investment attributable to noncontrolling interest	(30)	0	0	0	0	0	(30)
Unrealized loss on investment available for sale	$ 824	$ 0	(640)	0	1,464	0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period	562,234	562,234
Stock options exercised, value	$ 4,152	$ 6	4,146	0	0	0
Stock options exercised, shares	18,975,000
Award of restricted stock units	$ (2,361)	$ (5)	(2,366)	0	0	0
Award of restricted stock units, shares		559,824
Share-based compensation costs	18,476	$ 0	18,476	0	0	0
Stockholders' Equity, Other	(191,833)	0	0	0	0	(191,833)
Balance at Dec. 31, 2014	$ 438,087	$ 1,093	922,112	(485,115)	(53)	50		438,037
Balance, shares at Dec. 31, 2014	109,277,060	109,277,060
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	$ 47,234	$ 0	0	47,234	0	0		47,234
Capital investment attributable to noncontrolling interest	0					0	$ 0
Unrealized loss on investment available for sale	$ (263)	$ 0	0	0	(263)	0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period	1,301,789	1,301,789
Stock options exercised, value	$ 9,807	$ 13	9,794	0	0	0
Award of restricted stock units	(3,672)	$ (6)	(3,678)	0	0	0
Stock Issued During Period, Shares, Performance Stock Award Gross		481,749
Stock Issued During Period, Value, Performance Stock Award, Gross	(2,446)	$ (5)	(2,451)	0	0	0
Award of restricted stock units, shares		553,822
Share-based compensation costs	19,264	$ 0	19,264	0	0	0
Balance at Dec. 31, 2015	$ 508,011	$ 1,117	$ 945,041	$ (437,881)	$ (316)	$ 50		$ 507,961
Balance, shares at Dec. 31, 2015	111,614,420	111,614,420

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Cash Flows from Operating Activities
Net income (loss)	$ 47,234	$ (53,041)	$ (80,708)
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Noncontrolling Interest	0	(11,403)	27,846
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Parent	(36,539)	(8,987)	44,983
Income (loss) from discontinued operations attributable to noncontrolling interest, net of tax	0	11,403	(27,846)
Depreciation and amortization	207,118	208,915	218,667
Amortization of debt financing costs and discounts on debt	21,308	22,377	34,126
Share-based compensation expense	19,264	18,476	18,891
Deferred income taxes	16,846	(870)	8,421
Impairments of assets	18,565	48,681	5,351
Noncash Asset Impairment and Other Charges			6,424
Loss on early extinguishments of debt	(40,733)	(1,536)	(28,346)
Other operating activities	2,145	467	(593)
Changes in operating assets and liabilities:
Restricted cash	(923)	2,579	2,214
Accounts receivable, net	1,971	6,988	(3,128)
Inventories	(301)	374	(861)
Prepaid expenses and other current assets	(4,275)	2,161	7,116
Current other tax asset	1,802	88	2,171
Income taxes receivable	(137)	(1,137)	2,769
Other assets, net	922	2,146	4,999
Accounts payable and accrued liabilities	13,207	28,572	(35,147)
Other long-term tax liabilities	(25,566)	(1,067)	(5,029)
Other liabilities	2,377	237	3,404
Net cash provided by operating activities	325,751	289,898	229,219
Cash Flows from Investing Activities
Capital expenditures	(131,170)	(137,751)	(122,163)
Proceeds from sale of Echelon, net	0	0	343,750
Cash paid for exercise of LVE option	0	0	(187,000)
Proceeds from sale of other assets, net	0	0	4,875
Investments in and advances to unconsolidated subsidiaries, net	0	(153)	(4,335)
Other investing activities	4,528	(5,912)	(1,277)
Net cash provided by (used in) investing activities	(126,642)	(143,510)	33,850
Cash Flows from Financing Activities
Proceeds from issuance of senior notes, net	750,000	0	0
Debt financing costs, net	(14,004)	(83)	(34,637)
Payments on retirements of long-term debt	(657,813)	0	(459,278)
Payments under note payable	0	(9)	(10,820)
Premium and consent fees paid	(24,246)	0	0
Share-based compensation activities, net	3,689	1,791	13,752
Proceeds from sale of common stock, net	0	0	216,467
Other financing activities	0	30	(2,095)
Net cash provided by (used in) financing activities	(199,724)	(138,321)	(335,986)
Cash flows from operating activities	14,095	32,961	45,672
Cash flows from investing activities	0	(36,470)	42,479
Cash flows from financing activities	0	(37,055)	(30,224)
Net cash provided by (used in) discontinued operations	14,095	(40,564)	57,927
Change in cash and cash equivalents	13,480	(32,497)	(14,990)
Cash and cash equivalents, beginning of period	145,341	140,311	158,421
Change in cash classified as discontinued operations	0	37,527	(3,120)
Cash and cash equivalents, end of period	158,821	145,341	140,311
Supplemental Disclosure of Cash Flow Information
Cash paid for interest, net of amounts capitalized	178,433	203,758	236,706
Cash paid (received) for income taxes, net of refunds	(1,159)	1,255	(6,398)
Supplemental Schedule of Non-cash Investing and Financing Activities
Payables incurred for capital expenditures	7,235	16,844	11,511
Increase (decrease) in fair value of derivative instruments	224,590	230,060	262,995
Boyd
Cash Flows from Operating Activities
Net income (loss)	47,234	(41,638)	(108,554)
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Noncontrolling Interest		0	0
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Parent	0	0	0
Income (loss) from discontinued operations attributable to noncontrolling interest, net of tax			(80,264)
Depreciation and amortization	6,179	5,667	6,619
Impairments of assets	0	320	0
Loss on early extinguishments of debt		(20,800)
Changes in operating assets and liabilities:
Net cash provided by operating activities	102,080	(39,524)	(229,447)
Cash Flows from Investing Activities
Capital expenditures	(48,591)	(43,164)	(44,985)
Proceeds from sale of Echelon, net	0	0	343,750
Cash paid for exercise of LVE option	0	0	(187,000)
Proceeds from sale of other assets, net	0	0	4,875
Investments in and advances to unconsolidated subsidiaries, net	0	0	(2,400)
Other investing activities		0	0
Net cash provided by (used in) investing activities	(34,099)	(37,864)	123,860
Cash Flows from Financing Activities
Borrowings under bank credit facility	1,033,500	830,400	2,920,675
Payments under bank credit facility	(1,211,200)	(910,700)	(2,927,800)
Proceeds from issuance of senior notes, net	750,000	0	0
Debt financing costs, net	(14,004)	(83)	(24,349)
Payments on retirements of long-term debt	(500,000)	0	(459,278)
Payments under note payable	0	0	(10,341)
Premium and consent fees paid	(24,246)	0	0
Share-based compensation activities, net	3,689	1,791	13,752
Proceeds from sale of common stock, net	0	0	216,467
Other financing activities	0	30	(2,095)
Net cash provided by (used in) financing activities	(67,981)	77,390	103,067
Cash flows from operating activities	0	0	0
Cash flows from investing activities	0	0	0
Cash flows from financing activities	0	0	0
Net cash provided by (used in) discontinued operations	0	0	0
Change in cash and cash equivalents	0	2	(2,520)
Cash and cash equivalents, beginning of period	2	0	2,520
Change in cash classified as discontinued operations		0	0
Cash and cash equivalents, end of period	2	2	0
Supplemental Disclosure of Cash Flow Information
Cash paid for interest, net of amounts capitalized	112,075	131,517	155,889
Cash paid (received) for income taxes, net of refunds	212	(3)	2
Supplemental Schedule of Non-cash Investing and Financing Activities
Payables incurred for capital expenditures	4,296	6,931	0
Peninsula
Cash Flows from Financing Activities
Borrowings under bank credit facility	345,500	317,400	354,700
Payments under bank credit facility	(425,150)	$ (377,150)	$ (406,950)
Borgata
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Impairments of assets	12,100
Supplemental Schedule of Non-cash Investing and Financing Activities
Increase (decrease) in fair value of derivative instruments	$ 59,681

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Organization Boyd Gaming Corporation (and together with its subsidiaries, the "Company," the "Registrant", "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". The consolidated financial statements reflect the impact of the following events: • Presentation of our equity investment in Borgata Hotel Casino & Spa ("Borgata"), and results of Borgata prior to deconsolidation on September 30, 2014, as discontinued operations for all periods presented (see Notes 2 and 3); • Aggregation of Peninsula and Midwest & South segments following the refinancing of Peninsula Gaming, LLC, ("Peninsula") debt on September 2, 2016 (see Notes 8 and 15); • Reclassification of 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., from "Non-Guarantor Subsidiaries (100% Owned)" to "Guarantor Subsidiaries" for purposes of our condensed consolidating financial information (see Note 17.) As of December 31, 2015, we are a diversified operator of 21 wholly owned gaming entertainment properties. Headquartered in Las Vegas, we have gaming operations in Nevada, Illinois, Indiana, Iowa, Kansas, Louisiana and Mississippi which we aggregate in order to present the following three reportable segments: Las Vegas Locals Gold Coast Hotel and Casino Las Vegas, Nevada The Orleans Hotel and Casino Las Vegas, Nevada Sam's Town Hotel and Gambling Hall Las Vegas, Nevada Suncoast Hotel and Casino Las Vegas, Nevada Eldorado Casino Henderson, Nevada Jokers Wild Casino Henderson, Nevada Downtown Las Vegas California Hotel and Casino Las Vegas, Nevada Fremont Hotel and Casino Las Vegas, Nevada Main Street Station Casino, Brewery and Hotel Las Vegas, Nevada Midwest and South 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 sale of our equity interest in Borgata (see Note 2, Acquisitions and Divestitures ), we no longer report our interest in Borgata as a Reportable Segment. In third quarter 2016, the Peninsula Gaming, LLC, ("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 concluded that the properties previously comprising the Peninsula segment have been aggregated into the Midwest and South reportable segment, and we have retrospectively adjusted the presentation for all periods presented. In addition to these properties, we own and operate a travel agency and a captive insurance company that underwrites travel-related insurance, each located in Hawaii. Financial results for our travel agency and our captive insurance company are included in our Downtown Las Vegas segment, as our Downtown Las Vegas properties concentrate significant marketing efforts on gaming customers from Hawaii. Basis of Presentation The consolidated financial statements include the accounts of the Company and its subsidiaries. Investments in unconsolidated affiliates, which are 50% or less owned and 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 material intercompany accounts and transactions have been eliminated in consolidation. Discontinued Operations On August 1, 2016, Boyd Gaming completed the sale of its 50% equity interest in Marina District Development Holding Company, LLC ("MDDHC"), the parent company of Borgata, to MGM Resorts International ("MGM") pursuant to an Equity Purchase Agreement (the "Purchase Agreement") enter 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 and MGM. (See Note 2, 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 consolidated financial statements. Our consolidated financial statements reflect the results of operations and cash flows of our Dania Jai-Alai property for periods prior to its May 2013 disposition as discontinued operations. See Note 2, Acquisitions and Divestitures , for further discussion. Cash and Cash Equivalents Cash and cash equivalents include highly liquid investments with maturities of three months or less at their date of purchase, 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. Restricted Cash Restricted cash consists primarily of advance payments related to: (i) future bookings with our Hawaiian travel agency; and (ii) amounts restricted by regulation for gaming and racing purposes. These restricted cash balances are invested in highly liquid instruments with a maturity of 90 days or less. These restricted cash balances are held by high credit quality financial institutions. The carrying value of these instruments approximates their fair value due to their short maturities. Accounts Receivable, net Accounts receivable consist primarily of casino, hotel and other receivables. Accounts receivable are typically non-interest bearing and are initially recorded at cost. Accounts are written off when management deems the account to be uncollectible, based upon historical collection experience, the age of the receivable and other relevant economic factors. An estimated allowance for doubtful accounts is maintained to reduce our receivables to their carrying amount. As a result, the net carrying value approximates fair value. The activity comprising our allowance for doubtful accounts is as follows: Year Ended December 31, (In thousands) 2015 2014 2013 Beginning balance, January 1, $ 1,971 $ 2,913 $ 3,337 Additions 361 277 45 Deductions (245 ) (1,219 ) (469 ) Ending balance $ 2,087 $ 1,971 $ 2,913 Inventories Inventories consist primarily of food and beverage and retail items and are stated at the lower of cost or market. Cost is determined using the weighted-average inventory method. Property and Equipment, net Property and equipment are stated at cost. Depreciation is computed using the straight-line method over the estimated useful lives of the assets or, for leasehold improvements, over the shorter of the asset's useful life or term of the lease. The estimated useful lives of our major components of property and equipment are: Building and improvements 3 through 40 years Riverboats and barges 5 through 40 years Furniture and equipment 1 through 10 years Gains or losses on disposals of assets are recognized as incurred. Costs of major improvements are capitalized, while costs of normal repairs and maintenance are charged to expense as incurred. For an asset that is held for sale, we recognize the asset at the lower of carrying value or fair market value, less costs of disposal, as estimated based on comparable asset sales, solicited offers, or a discounted cash flow model. For a long-lived asset to be held and used, we review the asset for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. We then compare the estimated undiscounted future cash flows of the asset to the carrying value of the asset. The asset is not impaired if the undiscounted future cash flows exceed its carrying value. If the carrying value exceeds the undiscounted future cash flows, then an impairment charge is recorded, typically measured using a discounted cash flow model, which is based on the estimated future results of the relevant reporting unit discounted using our weighted-average cost of capital and market indicators of terminal year free cash flow multiples. All resulting recognized impairment charges are recorded as Impairment of Assets within operating expenses. Capitalized Interest Interest costs associated with major construction projects are capitalized as part of the cost of the constructed assets. When no debt is incurred specifically for a project, interest is capitalized on amounts expended for the project using our weighted-average cost of borrowing. Capitalization of interest ceases when the project (or discernible portions of the project) is substantially complete. If substantially all of the construction activities of a project are suspended, capitalization of interest will cease until such activities are resumed. Interest capitalized during the years ended December 31, 2015 , 2014 and 2013 was $0.1 million , $1.4 million and $1.1 million , respectively. Investment in Unconsolidated Subsidiary We have a 50% non-controlling investment in Borgata, an unconsolidated subsidiary, accounted for under the equity method since its deconsolidation on September 30, 2014. Under the equity method, carrying value is adjusted for our share of the investees’ earnings and losses, as well as capital contributions to and distributions from this entity. We evaluate our equity method investment for impairment when events or changes in circumstances indicate that the carrying value of such investment may have experienced an other-than-temporary decline in value. If such conditions exist, we compare the estimated fair value of the investment to its carrying value to determine if an impairment is indicated and determines whether such impairment is other than temporary based on its assessment of all relevant factors. Estimated fair value is determined using a discounted cash flow analysis based on estimated future cash flows of the investee. As previously stated, we entered into an Equity Purchase Agreement to sell our 50% equity interest in MDDHC, the parent company of the Borgata, to MGM, and the transaction closed on August 1, 2016. (See Note 2, Acquisitions and Divestitures .) Our investment in Borgata is classified as investment in unconsolidated subsidiary held for sale for all periods presented in the consolidated balance sheets. Investment in Available for Sale Securities We have an investment in $21.4 million aggregate principal amount of 7.5% Urban Renewal Tax Increment Revenue Bonds, Taxable Series 2007 ("City Bonds"). This investment is classified as available-for-sale and is recorded at fair value. The fair value at December 31, 2015 and 2014 was $17.8 million and $18.4 million , respectively. At both December 31, 2015 and 2014 , $0.4 million is included in prepaid expenses and other current assets, and $17.4 million and $18.0 million , respectively, is included in other assets, net. Future maturities of the City Bonds, excluding the discount, for the years ending December 31 are summarized as follows: (In thousands) For the year ending December 31, 2016 $ 410 2017 440 2018 475 2019 510 2020 550 Thereafter 18,985 Total $ 21,370 Intangible Assets Intangible assets include customer relationships, favorable lease rates, development agreements, gaming license rights and trademarks. Amortizing Intangible Assets Customer relationships represent the value of repeat business associated with our customer loyalty programs. These intangible assets are being amortized on an accelerated method over their approximate useful life. Favorable lease rates represent the amount by which acquired lease rental rates are favorable to market terms. These favorable lease values are amortized over the remaining lease term, primarily on leasehold land interests, originally ranging in duration from 41 to 52 years . Development agreements are contracts between two parties establishing an agreement for development of a product or service. These agreements are amortized over the respective cash flow period of the related agreement. Indefinite-Lived Intangible Assets Trademarks are based on the value of our brands, which reflect the level of service and quality we provide and from which we generate repeat business. Gaming license rights represent the value of the license to conduct gaming in certain jurisdictions, which is subject to highly extensive regulatory oversight, and a limitation on the number of licenses available for issuance therein. These assets, considered indefinite-lived intangible assets, are not subject to amortization, but instead are subject to an annual impairment test, and between annual test dates in certain circumstances. If the fair value of an indefinite-lived intangible asset is less than its carrying amount, an impairment loss is recognized equal to the difference. License rights are tested for impairment using a discounted cash flow approach, and trademarks are tested for impairment using the relief-from-royalty method. Goodwill Goodwill is an asset representing the future economic benefits arising from other assets in a business combination that are not individually identified and separately recognized. Goodwill is not subject to amortization, but it is subject to an annual impairment test and between annual test dates in certain circumstances. We evaluate goodwill using a weighted average allocation of both the income and market approach models. The income approach is based upon a discounted cash flow method, whereas the market approach uses the guideline public company method. Specifically, the income approach focuses on the expected cash flow of the subject reporting unit, considering the available cash flow for a finite period of years. Available cash flow is defined as the amount of cash that could be distributed as a dividend without impairing the future profitability or operations of the reporting unit. The underlying premise of the income approach is that the value of goodwill can be measured by the present value of the net economic benefit to be received over the life of the reporting unit. The market approach focuses on comparing the reporting unit to selected reasonable similar (or "guideline") publicly-traded companies. Under this method, valuation multiples are: (i) derived from the operating data of selected guideline companies; (ii) evaluated and adjusted based on the strengths and weaknesses of our reporting unit relative to the selected guideline companies; and (iii) applied to the operating data of our reporting unit to arrive at an indication of value. The application of the market approach results in an estimate of the price reasonable expected to be realized from the sale of the subject reporting unit. Player Loyalty Point Program We have established promotional programs to encourage repeat business from frequent and active slot machine customers and other patrons. Members earn points based on gaming activity and such points can be redeemed for complimentary slot play, food and beverage, and other free goods and services. We record points redeemed for complimentary slot play as a reduction to gaming revenue and points redeemed for food and beverage and other free goods and services as promotional allowances. The accrual for unredeemed points is based on estimates and assumptions regarding the redemption mix of complimentary slot play, food and beverage, and other free goods and services and the costs of providing those benefits. Historical data is used to assist in the determination of the estimated accruals. The player loyalty point program accrual is included in accrued liabilities on our consolidated balance sheets. Long-Term Debt, Net Long-term debt, net is reported as the outstanding debt amount net of amortized cost. Any unamortized debt issuance costs, which include legal and other direct costs related to the issuance of our outstanding debt, or discount granted to the initial purchasers or lenders upon issuance of our debt instruments is recorded as a direct reduction to the face amount of our outstanding debt (see further discussion under Recently Issued Accounting Pronouncements - Accounting Standards Update 2015-03 ). The debt issuance costs and discount are accreted to interest expense using the effective interest method over the contractual term of the underlying debt. In the event that our debt is modified, repurchased or otherwise reduced prior to its original maturity date, we ratably reduce the unamortized debt issuance costs and discount and record a loss on extinguishment of debt. Income Taxes Income taxes are recorded under the asset and liability method, whereby deferred tax assets and liabilities are recognized based on the future tax consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases, and attributable to operating loss and tax credit carryforwards. We reduce the carrying amounts of deferred tax assets by a valuation allowance, if based on the available evidence it is more likely than not that such assets will not be realized. Accordingly, the need to establish valuation allowances for deferred tax assets is continually assessed based on a more-likely-than-not realization threshold. This assessment considers, among other matters, the nature, frequency and severity of current and cumulative losses, forecasts of future profitability, the duration of statutory carryforward periods, our experience with the utilization of operating loss and tax credit carryforwards before expiration and tax planning strategies. Our current rate is impacted by adjustments that are largely independent of our operating results before taxes. Such adjustments relate primarily to the accrual of non-cash tax expense in connection with the tax amortization of indefinite-lived intangible assets that are not available to offset existing deferred tax assets. The deferred tax liabilities created by the tax amortization of these intangibles cannot be used to offset corresponding increases in the net operating loss deferred tax assets when determining our valuation allowance. Other Long Term Tax Liabilities The Company's income tax returns are subject to examination by the Internal Revenue Service ("IRS") and other tax authorities in the locations where it operates. The Company assesses potentially unfavorable outcomes of such examinations based on accounting standards for uncertain income taxes, which prescribe a minimum recognition threshold a tax position is required to meet before being recognized in the financial statements. Uncertain tax position accounting standards apply to all tax positions related to income taxes. These accounting standards utilize a two-step approach for evaluating tax positions. Recognition occurs when the Company concludes that a tax position, based on its technical merits, is more likely than not to be sustained upon examination. Measurement is only addressed if the position is deemed to be more likely than not to be sustained. The tax benefit is measured as the largest amount of benefit that is more likely than not to be realized upon settlement. Use of the term "more likely than not" indicates the likelihood of occurrence is greater than 50%. Tax positions failing to qualify for initial recognition are recognized in the first subsequent interim period that they meet the "more likely than not" standard. If it is subsequently determined that a previously recognized tax position no longer meets the "more likely than not" standard, it is required that the tax position is derecognized. Accounting standards for uncertain tax positions specifically prohibit the use of a valuation allowance as a substitute for derecognition of tax positions. As applicable, the Company will recognize accrued penalties and interest related to unrecognized tax benefits in the provision for income taxes. Accrued interest and penalties are included in other long-term tax liabilities on the balance sheet. Self-Insurance Reserves We are self-insured for general liability costs and self-insured up to certain stop loss amounts for employee health coverage and workers' compensation costs. Insurance claims and reserves include accruals of estimated settlements for known claims, as well as accruals of estimates for claims incurred but not yet reported. In estimating these accruals, we consider historical loss experience and make judgments about the expected levels of costs per claim. Management believes the estimates of future liability are reasonable based upon our methodology; however, changes in health care costs, accident frequency and severity and other factors could materially affect the estimate for these liabilities. Certain of these claims represent obligations to make future payments; and therefore we discount such reserves to an amount representing the present value of the claims which will be paid in the future using a blended rate, which represents the inherent risk and the average payout duration. Self-insurance reserves are included in other liabilities on our consolidated balance sheets. Year Ended December 31, (In thousands) 2015 2014 2013 Beginning balance $ 33,004 $ 32,507 $ 30,654 Additions Charged to costs and expenses 80,311 80,734 90,903 Payments made (83,247 ) (80,237 ) (89,050 ) Ending balance $ 30,068 $ 33,004 $ 32,507 Accumulated Other Comprehensive Income (Loss) Comprehensive income (loss) includes net income (loss) and other comprehensive income (loss). Components of the Company's comprehensive income (loss) are reported in the accompanying consolidated statements of changes in stockholders' equity and consolidated statements of comprehensive income (loss). The accumulated other comprehensive income (loss) at December 31, 2015 , consists of unrealized gains and losses on the investment available for sale resulting from changes in fair value. Noncontrolling Interest Noncontrolling interest primarily represents: (i) until the deconsolidation of Borgata on September 30, 2014, the 50% interest in Marina District Development Holding Co., LLC ("Holding Company") held by the Divestiture Trust for the economic benefit of MGM Resorts International ("MGM"), which was initially recorded at fair value at the March 24, 2010 date of the effective change in control; and (ii) until the Echelon sale, which closed on March 4, 2013, all 100% of the members' equity interest in LVE, the variable interest entity which had been consolidated in our financial statements, but in which we held no equity interest. Revenue Recognition Gaming revenue represents the net win from gaming activities, which is the aggregate difference between gaming wins and losses. The majority of our gaming revenue is counted in the form of cash and chips and therefore is not subject to any significant or complex estimation procedures. Cash discounts, commissions and other cash incentives to customers related to gaming play are recorded as a reduction of gross gaming revenues. Race revenue recognition criteria are met at the time the results of the event are official. Room revenue recognition criteria are met at the time of occupancy. Food and beverage revenue recognition criteria are met at the time of service. 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: Year Ended December 31, (In thousands) 2015 2014 2013 Rooms $ 77,177 $ 77,751 $ 75,673 Food and beverage 150,598 151,677 155,530 Other 14,870 11,109 12,454 Total promotional allowances $ 242,645 $ 240,537 $ 243,657 The estimated costs of providing such promotional allowances are as follows: Year Ended December 31, (In thousands) 2015 2014 2013 Rooms $ 35,605 $ 36,837 $ 37,520 Food and beverage 133,717 138,040 141,915 Other 12,290 11,407 11,695 Total cost of promotional allowances $ 181,612 $ 186,284 $ 191,130 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 consolidated statements of operations. These taxes totaled approximately $332.1 million , $330.8 million and $347.5 million for the years ended December 31, 2015 , 2014 and 2013 , respectively. Advertising Expense Direct advertising costs are expensed the first time such advertising appears. Advertising costs are included in selling, general and administrative expenses on the consolidated statements of operations and totaled $33.4 million , $32.2 million and $30.4 million for the years ended December 31, 2015 , 2014 and 2013 , respectively. Corporate Expense Corporate expense represents unallocated payroll, professional fees, aircraft costs and various other expenses that are not directly related to our casino hotel operations. Project Development, Preopening and Writedowns Project development, preopening and writedowns represent: (i) certain costs incurred and recoveries realized related to the activities associated with various acquisition opportunities, dispositions and other business development activities in the ordinary course of business; (ii) certain costs of start-up activities that are expensed as incurred and do not qualify as capital costs; and (iii) asset write-downs. The following reconciles our project development, preopening and writedowns expenses to provide the amounts incurred, net of the amounts eliminated upon the consolidation of LVE prior to the deconsolidation of the entity due to the sale of Echelon: Year Ended (In thousands) December 31, 2013 Project development, preopening and writedown expense: Amounts incurred by Boyd Gaming Corporation $ 12,304 Amounts eliminated upon consolidation of LVE (1,933 ) Amounts reported in our consolidated statements of operations $ 10,371 Share-Based Compensation 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. Compensation costs related to stock option awards are calculated based on the fair value of each major option grant on the date of the grant using the Black-Scholes option pricing model, which requires the following assumptions: expected stock price volatility, risk-free interest rates, expected option lives and dividend yields. We formed our assumptions using historical experience and observable market conditions. The following table discloses the weighted-average assumptions used in estimating the fair value of our significant stock option grants and awards: Year Ended December 31, 2015 2014 2013 Expected stock price volatility 49.06 % 54.14 % 73.75 % Annual dividend rate — — — Risk-free interest rate 1.59 % 1.64 % 1.40 % Expected option life (in years) 5.3 5.4 5.3 Estimated fair value per share $ 9.06 $ 5.70 $ 6.09 Net Income (Loss) per Share Basic net income (loss) per share is computed by dividing net income (loss) applicable to Boyd Gaming Corporation stockholders by the weighted-average number of common shares outstanding during the period. Diluted earnings per share reflects the additional dilution for all potentially-dilutive securities, such as stock options. Due to the net losses for the years ended December 31, 2014 and 2013 , the effect of all potential common share equivalents was anti-dilutive, and therefore all such shares were excluded from the computation of diluted weighted average shares outstanding for this period. The amount of potential common share equivalents were as follows: Year Ended December 31, (In thousands) 2014 2013 Potential dilutive effect 913.9 955.6 Concentration of Credit Risk Financial instruments that subject us to credit risk consist of cash equivalents and accounts receivable. Our policy is to limit the amount of credit exposure to any one financial institution, and place investments with financial institutions evaluated as being creditworthy, or in short-term money market and tax-free bond funds which are exposed to minimal interest rate and credit risk. We have bank deposits which may at times exceed federally-insured limits. Concentration of credit risk, with respect to gaming receivables, is limited through our credit evaluation process. We issue markers to approved gaming customers only following credit checks and investigations of creditworthiness. 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. Reclassifications Certain prior period amounts presented in our consolidated financial statements have been reclassified to conform to the current year presentation. These reclassifications relate to debt issuance costs being recorded as a direct deduction from the carrying amount of the related debt liability (see further discussion under Recently Issued Accounting Pronouncements - Accounting Standards Update 2015-03 ). This reclassification reduced our total assets and total liabilities as previously reported in our consolidated balance sheet for December 31, 2014, by $56.5 million . In addition, asset transactions costs that were previously disaggregated in our consolidated statements of operations for the years ended December 31, 2014 and 2013 were accumulated with preopening expenses. This reclassification had no effect on our retained earnings or net loss as previously reported. Recently Issued Accounting Pronouncements Accounting Standards Update 2015-17, Balance Sheet Classification of Deferred Taxes ("Update 2015-17") In November 2015, the FASB issued Update 2015-17 which requires that deferred tax assets and liabilities be presented in the balance sheet as noncurrent. 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 adopted this change in accounting principle during the fourth quarter 2015 prospectively to all deferred tax liabilities and assets, including any related valuation allowance. The deferred tax liabilities and assets in prior periods were not retrospectively adjusted. The Company determined that the impact of the new standard on its consolidated financial statements was not material. Accounting Standards Update 2015-16, Simplifying the Accounting for Measurement-Period Adjustments ("Update 2015-16") In September 2015, the FASB issued Update 2015-16, which requires that an acquirer recognize adjustments to provisional amounts that are identified during the measurement period in the reporting period in which the adjustment amounts are determined. The acquirer must record, in the same period’s financial statements, the effect on earnings of changes in depreciation, amortization, or other income effects, if any, as a result of the change to the provisional amounts, calculated as if the accounting had been completed at the acquisition date. Update 2015-16 further requires an entity to present separately on the face of the income statement or disclose in the notes, the portion of the amount recorded in current-period earnings by line item that would have been recorded in previous reporting periods if the adjustmen

Asset Acquisitions

Asset Acquisitions	12 Months Ended
	Dec. 31, 2015
Business Combinations [Abstract]
Asset Acquisitions	ACQUISITIONS AND DIVESTITURES Discontinued Operations - Disposition of Borgata On August 1, 2016, Boyd Gaming completed the sale of its 50% equity interest in MDDHC, the parent company of Borgata, to MGM, pursuant to the Purchase Agreement entered into on May 31, 2016, as amended on July 19, 2016, by and among Boyd Gaming, 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. On September 30, 2014, MGM reacquired its ownership interest in and its substantive participation rights in the management of Borgata. As a result, we deconsolidated Borgata as of the close of business on September 30, 2014, eliminating the assets, liabilities and non-controlling interests from our balance sheet. We accounted for our investment in Borgata applying the equity method for periods subsequent to the deconsolidation. (See Note 3, Deconsolidation of Certain Interests .) Pursuant to the Purchase Agreement, on August 1, 2016, 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 in the form of outstanding indebtedness, cash and working capital. These initial proceeds do not include our 50% share of any future property tax settlement benefits, to which Boyd Gaming retains the right to receive upon payment. Borgata estimates that it is entitled to 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 report Borgata's results as discontinued operations for all periods presented in these consolidated financial statements. Discontinued Operations - Disposition of Dania Jai-Alai On May 22, 2013, we consummated the sale of certain assets and liabilities of the Dania Jai-Alia pari-mutuel facility ("Dania Jai-Alia"), with approximately 47 acres of related land located in Dania Beach, Broward County, Florida, for a sales price of $65.5 million . The sale was pursuant to an asset agreement (the "New Dania Agreement") that we entered into with Dania Entertainment Center, LLC ("Dania Entertainment"). As part of the New Dania Agreement, the $5 million non-refundable deposit and $2 million fees paid to us in 2011 by Dania Entertainment were applied to the sales price, and we received $58.5 million in cash and recorded a pre-tax gain of $18.9 million . We have presented the results of Dania Jai-Alai as discontinued operations for all periods presented in these consolidated financial statements. Disposition of Echelon On March 1, 2013, we entered into a definitive agreement to sell the Echelon site for $350 million in cash. The sale agreement included the 87 -acre land parcel, as well as site improvements. The transaction was completed on March 4, 2013, and we realized approximately $157.0 million in net proceeds from the sale after consideration of direct transaction costs and after payment of a portion of the proceeds to a third party to fulfill our obligations to LVE.

Deconsolidation of Certain Inte

Deconsolidation of Certain Interests	12 Months Ended
	Dec. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Consolidation of Certain Interests	CONSOLIDATION OF CERTAIN INTERESTS Borgata Hotel Casino and Spa The Company and MGM each originally held a 50% interest in Holding Company. Holding Company owns all the equity interests in Marina District Development Company, LLC ("MDDC"), d.b.a. Borgata Hotel Casino and Spa ("Borgata"). We were the managing member of Holding Company, and we were responsible for the day-to-day operations of Borgata. In February 2010, we entered into an agreement with MGM to amend the operating agreement to, among other things, facilitate the transfer of MGM's interest in Holding Company ("MGM Interest") to a divestiture trust (the "Divestiture Trust") established for the purpose of selling the MGM Interest to a third party. The proposed sale of the MGM Interest through the Divestiture Trust was part of a then-proposed settlement agreement between MGM and the New Jersey Department of Gaming Enforcement (the "NJDGE"). On March 17, 2010, MGM announced that its settlement agreement with the NJDGE had been approved by the New Jersey Casino Control Commission ("NJCCC"). Upon the transfer of MGM's ownership interest into the Divestiture Trust on March 24, 2010, we determined that we had control, as defined in the relevant accounting literature, of Holding Company and commenced consolidating the business as of that date. Subsequent to a Joint Petition of MGM, the Company and Holding Company, on February 13, 2013, the NJCCC approved amendments to the settlement agreement which permitted MGM to file an application for a statement of compliance, which, if approved, would permit MGM to reacquire its interest in Holding Company. The NJCCC approved MGM’s application for licensure on September 10, 2014. On September 30, 2014, the Divestiture Trust was dissolved and MGM reacquired its Borgata interest and its substantive participation rights in the management of Holding Company. As a result, we deconsolidated Borgata as of the close of business on September 30, 2014, eliminating the assets, liabilities and non-controlling interests recorded for Holding Company from our balance sheet, and are accounting for our investment in Borgata applying the equity method for periods subsequent to the deconsolidation. As a result of the deconsolidation, we adjusted the book value of our investment to equal fair value. We determined the fair value of our investment in Borgata as of the date of deconsolidation using a weighted average allocation of both the income and market approach models. The income approach is based upon a discounted cash flow method, whereas the market approach uses the guideline public company method. Specifically, the income approach focuses on the expected cash flows of Borgata for a finite period of years and discounting them to present value. The market approach focuses on comparing Borgata to selected reasonable similar (or “guideline”) publicly-traded companies. Under this method, valuation multiples are: (i) derived from the operating data of selected guideline companies; (ii) evaluated and adjusted based on the strengths and weaknesses of Borgata relative to the selected guideline companies; and (iii) applied to the operating data of Borgata to arrive at an indication of value. The application of the market approach results in an estimate of the price reasonably expected to be realized from a sale of Borgata. Using these models, we determined that the fair value of our investment in Borgata at September 30, 2014, was $221.4 million and recognized a loss due to the deconsolidation of $12.1 million in our third quarter 2014 results, which was recorded in impairments of assets on our consolidated statement of operations. The following table presents the carrying values of the major categories of assets and liabilities of Borgata, immediately preceding its deconsolidation on September 30, 2014, which were excluded from our consolidated balance sheet as of September 30, 2014: September 30, (In thousands) 2014 ASSETS Current assets $ 98,119 Long-term assets 1,220,036 Total Assets $ 1,318,155 LIABILITIES AND NONCONTROLLING INTERESTS Current liabilities $ 106,666 Long-term liabilities 786,278 Noncontrolling interests 191,833 Total Liabilities and Noncontrolling Interests $ 1,084,777 Summarized balance sheet and results of operations information for periods subsequent to the deconsolidation of Borgata on September 30, 2014 is as follows: Balance Sheet Information December 31, (In thousands) 2015 2014 Current assets $ 97,935 $ 100,297 Property and other long-term assets, net 1,149,337 1,196,339 Current liabilities 117,452 122,150 Long-term debt and other liabilities 687,307 762,609 Equity 455,685 411,877 Results of Operations Information Twelve Months Ended Three Months Ended (In thousands) December 31, 2015 December 31, 2014 Net revenues $ 804,166 $ 179,147 Operating expenses 657,324 157,896 Operating income 146,842 21,251 Interest expense 59,681 17,431 Loss on early extinguishments of debt 18,895 740 State income tax expense (benefit) (3,731 ) 446 Net income $ 71,997 $ 2,634 On August 1, 2016, Boyd Gaming completed its previously announced sale of its 50% equity interest in MDDHC, the parent company of Borgata, to MGM. (See Note 2, Acquisitions and Divestitures .) We report Borgata's results as discontinued operations for all periods presented in these consolidated financial statements. LVE Energy Partners, LLC LVE was a joint venture between Marina Energy LLC and DCO ECH Energy, LLC. Through our wholly-owned subsidiary, Echelon Resorts, LLC ("Echelon Resorts"), we had entered into an Energy Sales Agreement ("ESA") with LVE to design, build, own and operate a central energy center and related distribution system for our planned Echelon resort development. Accounting guidance required us to consolidate LVE for financial statement purposes, as we determined that we were the primary beneficiary of the executory contract, the ESA, giving rise to the variable interest. In connection with the disposition of Echelon on March 4, 2013, (see Note 2, Acquisitions and Divestitures) , we exercised an option to acquire the central energy center assets from LVE for $187.0 million . We immediately sold these assets to the buyer of Echelon and the ESA agreement was terminated. As a result, we ceased consolidation of LVE as of that date.

Property and Equipment, Net

Property and Equipment, Net	12 Months Ended
	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
Property and Equipment, Net	PROPERTY AND EQUIPMENT, NET Property and equipment, net consists of the following: December 31, (In thousands) 2015 2014 Land $ 229,857 $ 229,684 Buildings and improvements 2,539,578 2,534,618 Furniture and equipment 1,152,277 1,079,878 Riverboats and barges 238,743 239,669 Construction in progress 42,497 35,675 Other 7,404 11,502 Total property and equipment 4,210,356 4,131,026 Less accumulated depreciation 1,985,014 1,844,918 Property and equipment, net $ 2,225,342 $ 2,286,108 Construction in progress primarily relates to costs capitalized in conjunction with major improvements that have not yet been placed into service, and accordingly, such costs are not currently being depreciated. Other property and equipment relates to the estimated net realizable value of construction materials inventory that was not disposed of with the sale of the Echelon project. Such assets are not in service and are not currently being depreciated. Depreciation expense for the years ended December 31, 2015 , 2014 and 2013 was $179.9 million , $174.8 million and $171.6 million , respectively.

Intangible Assets

Intangible Assets	12 Months Ended
	Dec. 31, 2015
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Intangible Assets	INTANGIBLE ASSETS Intangible assets consist of the following: 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 December 31, 2014 Weighted Gross Cumulative Average Life Carrying Cumulative Impairment Intangible (In thousands) Remaining Value Amortization Losses Assets, Net Amortizing intangibles: Customer relationships 2.9 years $ 139,600 $ (87,642 ) $ — $ 51,958 Favorable lease rates 33.4 years 45,370 (10,956 ) — 34,414 Development agreement — 21,373 — — 21,373 206,343 (98,598 ) — 107,745 Indefinite lived intangible assets: Trademarks Indefinite 129,501 — (3,500 ) 126,001 Gaming license rights Indefinite 873,335 (33,960 ) (138,872 ) 700,503 1,002,836 (33,960 ) (142,372 ) 826,504 Balance, December 31, 2014 $ 1,209,179 $ (132,558 ) $ (142,372 ) $ 934,249 Amortizing Intangible Assets Customer Relationships Customer relationships represent the value of repeat business associated with our customer loyalty programs. The value of customer relationships is determined using a multi-period excess earnings method, which is a specific discounted cash flow model. The value is determined at an amount equal to the present value of the incremental after-tax cash flows attributable only to these customers, discounted to present value at a risk-adjusted rate of return. With respect to the application of this methodology, we used the following significant projections and assumptions: revenue of our rated customers, based on expected level of play; promotional allowances provided to these existing customers; attrition rate related to these customers; operating expenses; general and administrative expenses; trademark expense; discount rate; and the present value of tax benefit. Favorable Lease Rates Favorable lease rates represent the rental rates for assumed land leases that are favorable to comparable market rates. The fair value is determined on a technique whereby the difference between the lease rate and the then current market rate for the remaining contractual term is discounted to present value. The assumptions underlying this computation include the actual lease rates, the expected remaining lease term, including renewal options, based on the existing lease; current rates of rent for leases on comparable properties with similar terms obtained from market data and analysis; and an assumed discount rate. The estimates underlying the result covered a term of 41 to 52 years . Development Agreement Development agreement is an acquired contract with a Native American tribe (the "Tribe") under which the Company has the right to assist the Tribe in the development and management of a gaming facility on the Tribe's land. This asset although amortizable, is not amortized until development is completed, which at December 31, 2015 remains indeterminate. In the interim, this asset is subject to periodic impairment reviews. Indefinite Lived Intangible Assets Trademarks Trademarks are based on the value of our brands, which reflect the level of service and quality we provide and from which we generate repeat business. Trademarks are valued using the relief from royalty method, which presumes that without ownership of such trademark, we would have to make a stream of payments to a brand or franchise owner in return for the right to use their name. By virtue of this asset, we avoid any such payments and record the related intangible value of our ownership of the trade name. We used the following significant projections and assumptions to determine value under the relief from royalty method: revenue from gaming and hotel activities; royalty rate; tax expense; terminal growth rate; discount rate; and the present value of tax benefit. Gaming License Rights Gaming license rights represent the value of the license to conduct gaming in certain jurisdictions, which is subject to highly extensive regulatory oversight, and a limitation on the number of licenses available for issuance therein. In the majority of cases, the value of our gaming licenses is determined using a multi-period excess earnings method, which is a specific discounted cash flow model. The value is determined at an amount equal to the present value of the incremental after-tax cash flows attributable only to future gaming revenue, discounted to present value at a risk-adjusted rate of return. With respect to the application of this methodology, we used the following significant projections and assumptions: gaming revenues; gaming operating expenses; general and administrative expenses; tax expense; terminal value; and discount rate. In two instances, we determine the value of our gaming licenses by applying a cost approach. Our primary consideration in the application of this methodology is the initial statutory fee associated with acquiring a gaming license in the jurisdiction. Activity for the Years Ended December 31, 2015, 2014 and 2013 The following table sets forth the changes in these intangible assets: (In thousands) Customer Relationships Non-competition Agreement Favorable Lease Rates Development Agreements Trademarks Gaming License Rights Intangible Assets, Net Balance, January 1, 2013 $ 130,941 $ 2,846 $ 36,503 $ 21,373 $ 126,800 $ 741,175 $ 1,059,638 Additions — — — — 4,687 — 4,687 Impairments — — — — (3,200 ) (900 ) (4,100 ) Amortization (45,674 ) (2,846 ) (1,045 ) — — — (49,565 ) Balance, December 31, 2013 85,267 — 35,458 21,373 128,287 740,275 1,010,660 Additions — — — — 14 — 14 Impairments — — — — (300 ) (39,772 ) (40,072 ) Amortization (33,309 ) — (1,044 ) — — — (34,353 ) Other — — — — (2,000 ) — (2,000 ) Balance, December 31, 2014 51,958 — 34,414 21,373 126,001 700,503 934,249 Additions — — — — — — — Impairments — — — — — (17,502 ) (17,502 ) Amortization (25,652 ) — (1,041 ) — — — (26,693 ) Balance, December 31, 2015 $ 26,306 $ — $ 33,373 $ 21,373 $ 126,001 $ 683,001 $ 890,054 Future Amortization Customer relationships are being amortized on an accelerated basis over an approximate remaining two -year period. Favorable lease rates are being amortized on a straight-line basis over a weighted-average original useful life of 43.8 years . Future amortization is as follows: (In thousands) Customer Relationships Favorable Lease Rates Total For the year ending December 31, 2016 $ 14,870 $ 1,043 $ 15,913 2017 11,436 1,043 12,479 2018 — 1,043 1,043 2019 — 1,043 1,043 2020 — 1,043 1,043 Thereafter — 28,158 28,158 Total future amortization $ 26,306 $ 33,373 $ 59,679 Trademarks and gaming license rights are not subject to amortization, as we have determined that they have an indefinite useful life; however, these assets are subject to an annual impairment test each year and between annual test dates in certain circumstances. Impairment Considerations As a result of our annual impairment testing in the fourth quarter of 2015, we recognized a non-cash impairment charge of $17.5 million of a gaming license in our Midwest and South segment. This amount is included in impairments of assets in the consolidated statements of operations for the year ended December 31, 2015. During the year ended 2014, we recognized non-cash impairment charges of $39.8 million of gaming licenses and $0.3 million of trademarks in our Midwest and South segment. During the year ended 2013, we recognized a non-cash impairment charge of $3.2 million of a trademark and $0.9 million in gaming license rights in our Midwest and South segment.

Goodwill

Goodwill	12 Months Ended
	Dec. 31, 2015
Goodwill [Abstract]
Goodwill	GOODWILL Goodwill consists of the following: (In thousands) Gross Carrying Value Cumulative Amortization Cumulative Impairment Losses Goodwill, Net Goodwill, net by Reportable Segment: Las Vegas Locals $ 378,192 $ — $ (165,479 ) $ 212,713 Downtown Las Vegas 6,997 (6,134 ) — 863 Midwest and South 471,734 — — 471,734 Balance, December 31, 2015 $ 856,923 $ (6,134 ) $ (165,479 ) $ 685,310 Changes in Goodwill During fourth quarter of 2013, the purchase price allocation for our November 2012 purchase of Peninsula Gaming, LLC, was finalized and resulted in a decrease to goodwill in an amount equal to the purchase price reduction of $9.6 million . There were no other changes to goodwill during the three year period ended December 31, 2015.

Accrued Liabilities

Accrued Liabilities	12 Months Ended
	Dec. 31, 2015
Payables and Accruals [Abstract]
Accrued Liabilities	ACCRUED LIABILITIES Accrued liabilities consist of the following: December 31, (In thousands) 2015 2014 Payroll and related expenses $ 71,815 $ 69,672 Interest 35,337 33,985 Gaming liabilities 37,496 35,698 Player loyalty program liabilities 18,491 19,058 Accrued liabilities 86,379 80,853 Total accrued liabilities $ 249,518 $ 239,266

Long-Term Debt

Long-Term Debt	12 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
Long-Term Debt	LONG-TERM DEBT Long-term debt, net of current maturities and debt issuance costs consists of the following: 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 December 31, 2014 Interest Unamortized Rates at Outstanding Unamortized Origination Long-Term (In thousands) Dec. 31, 2014 Principal Discount Fees and Costs Debt, Net Boyd Gaming Corporation Debt: Bank credit facility 3.66 % $ 1,387,425 $ (3,589 ) $ (14,660 ) $ 1,369,176 9.125% senior notes due 2018 9.13 % 500,000 — (12,235 ) 487,765 9.00% senior notes due 2020 9.00 % 350,000 — (1,926 ) 348,074 HoldCo Note 8.00 % 151,740 (11,743 ) (29 ) 139,968 2,389,165 (15,332 ) (28,850 ) 2,344,983 Peninsula Gaming Debt: Bank credit facility 4.25 % 742,400 — (23,593 ) 718,807 8.375% senior notes due 2018 8.38 % 350,000 — (8,942 ) 341,058 Other various 3 — — 3 1,092,403 — (32,535 ) 1,059,868 Total long-term debt 3,481,568 (15,332 ) (61,385 ) 3,404,851 Less current maturities 29,753 — — 29,753 Long-term debt, net $ 3,451,815 $ (15,332 ) $ (61,385 ) $ 3,375,098 Boyd Gaming Corporation Debt Bank Credit Facility Credit Agreement On August 14, 2013, we entered into a Third Amended and Restated Credit Agreement (the "Boyd Gaming Credit Facility"), 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 Boyd Gaming Credit Facility replaced the Second Amended and Restated Credit Agreement (the "Prior Credit Facility") dated as of December 17, 2010. The Boyd Gaming Credit Facility provides for: (i) a $600.0 million senior secured revolving credit facility including a $100.0 million swing loan sublimit (the "Revolving Credit Facility"); (ii) a $250.0 million senior secured term A loan (the "Term A Loan"); and (iii) a $900.0 million senior secured term B loan (the "Term B Loan"). The Revolving Credit Facility and Term A Loan mature in August 2018 (or earlier upon the occurrence or non-occurrence of certain events); The Term B Loan matures in August 2020 (or earlier upon occurrence or non-occurrence of certain events). The Term A Loan and Term B Loan were fully funded on the closing date. Proceeds from the Boyd Gaming Credit Facility were used to refinance all outstanding obligations under the Prior Credit Facility and to fund transactions costs in connection with the Boyd Gaming Credit Facility and may be used for working capital and other general corporate purposes. During the year ended December 31, 2013, we recognized approximately $20.8 million of loss on the early extinguishment of the Prior Credit Facility. The Boyd Gaming 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 the greater of: (i) $400.0 million to be comprised of increases to the Revolving Credit Facility and new or increased term loans plus $150.0 million of increases to the Revolving Credit Facility; and (ii) the maximum amount of incremental commitments which, after giving effect thereto, would not cause the Secured Leverage Ratio (as defined in the Boyd Gaming Credit Agreement) to exceed 4.25 to 1.00 on a pro forma basis, in each case, subject to the satisfaction of certain conditions. Pursuant to the terms of the Boyd Gaming 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, 2013, payable on a quarterly basis; (ii) the loans under the Term B Loan will amortize in an annual amount equal to 1.00% of the original principal amount thereof, commencing December 31, 2013, payable on a quarterly basis; and (iii) beginning with the fiscal year ending December 31, 2014, the Company is required to use a portion of its annual excess cash flow to prepay loans outstanding under the Boyd Gaming Credit Facility. Amounts Outstanding The outstanding principal amounts under the Boyd Gaming Credit Facility are comprised of the following: December 31, (In thousands) 2015 2014 Revolving Credit Facility $ 240,000 $ 300,000 Term A Loan 183,275 221,375 Term B Loan 730,750 840,750 Swing Loan 55,700 25,300 Total outstanding principal amounts under the Boyd Gaming Credit Facility $ 1,209,725 $ 1,387,425 At December 31, 2015 approximately $1.2 billion was outstanding under the Boyd Gaming Credit Facility and $7.1 million was allocated to support various letters of credit, leaving remaining contractual availability of $297.2 million . Interest and Fees The interest rate on the outstanding balance of the Revolving Credit Facility, Swing Loans 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 2.00% to 3.00% (if using the Eurodollar rate) and from 1.00% to 2.00% (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 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 "base rate" under the Boyd Gaming Credit Facility is 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 Boyd Gaming Credit Facility may be prepaid without premium or penalty, and the unutilized portion of the commitments may be terminated without penalty, subject to certain exceptions. The Boyd Gaming Credit Facility requires that the Company prepay the loans with proceeds of certain asset sales and issuances of certain additional secured indebtedness. In addition, it requires fixed quarterly amortization of principal equal to 1.25% for Term Loan A and 0.25% for Term Loan B of the original aggregate principal amount of the respective Term Loan, and requires that the Company use a portion of its annual excess cash flow as defined in the agreement to prepay the loans. During the year ended December 31, 2015 , the Company paid $21.5 million in mandatory principal payments and $126.6 million in optional principal prepayments. During the year ended December 31, 2014 , the Company paid $21.5 million in mandatory principal payments and $61.0 million in optional principal prepayments. None of these payments were subject to any prepayment premium. Guarantees and Collateral The Company's obligations under the Boyd Gaming Credit Facility, 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 Boyd Gaming Credit Facility. Financial and Other Covenants The Boyd Gaming Credit Facility contains certain financial and other covenants, including, without limitation, various covenants: (i) requiring the maintenance of a minimum consolidated interest coverage ratio 1.75 to 1.00 ; (ii) establishing a maximum permitted consolidated total leverage ratio (discussed below); (iii) establishing a maximum permitted secured leverage ratio (discussed below); (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. The maximum permitted consolidated Total Leverage Ratio is calculated as Consolidated Funded Indebtedness to twelve-month trailing Consolidated EBITDA, as defined by the Agreement. The following table provides our maximum Total Leverage Ratio during the remaining term of the Boyd Gaming Credit Facility: Maximum Total For the Trailing Four Quarters Ending Leverage Ratio March 31, 2016 through December 31, 2016 8.25 to 1.00 March 31, 2017 through December 31, 2017 8.00 to 1.00 March 31, 2018 and thereafter 7.75 to 1.00 The maximum permitted Secured Leverage Ratio is calculated as Secured Indebtedness to twelve-month trailing Consolidated EBITDA, as defined by the Agreement. The following table provides our maximum Secured Leverage Ratio during the remaining term of the Boyd Gaming Credit Facility: Maximum Secured For the Trailing Four Quarters Ending Leverage Ratio March 31, 2015 through December 31, 2016 4.75 to 1.00 March 31, 2017 through December 31, 2017 4.50 to 1.00 March 31, 2018 and thereafter 4.25 to 1.00 Current Maturities of Our Indebtedness We classified certain non-extending balances under the Boyd Gaming Credit Facility as a current maturity, as such amounts come due within the next twelve months. Senior Notes 9.00% Senior Notes due July 2020 Significant Terms On June 8, 2012, we issued $350 million aggregate principal amount of 9.00% senior notes due July 2020 (the " 9.00% Notes"). The 9.00% Notes require semiannual interest payments on January 1 and July 1 of each year, commencing on January 1, 2013. The 9.00% Notes will mature on July 1, 2020 and are fully and unconditionally guaranteed, on a joint and several basis, by certain of our current and future domestic restricted subsidiaries, all of which are 100% owned by us. The 9.00% Notes contain certain restrictive covenants that, subject to exceptions and qualifications, among other things, limit our ability and the ability of our restrictive subsidiaries (as defined in the indenture governing the notes) 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 in control (as defined in the indenture governing the notes), we will be required, unless certain conditions are met, to offer to repurchase the notes at a price equal to 101% of the principal amount of the 9.00% Notes, plus accrued and unpaid interest, 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 purchase the notes. At any time prior to July 1, 2016, we may redeem the 9.00% Notes, in whole or in part, at a redemption price equal to 100% of the principal amount thereof, plus accrued and unpaid interest, if any, up to but excluding, the applicable redemption date, plus a make whole premium. Subsequent to July 1, 2016, we may redeem all or a portion of the 9.00% Notes at redemption prices (expressed as percentages of the principal amount) ranging from 104.50% in 2016 to 100% in 2018 and thereafter, plus accrued and unpaid interest. Senior Notes 6.875% Senior Notes due May 2023 Significant Terms On May 21, 2015, we issued $750 million aggregate principal amount of 6.875% senior notes due May 2023 (the " 6.875% Notes"). The 6.875% Notes require semi-annual interest payments on May 15 and November 15 of each year, commencing on November 15, 2015. The 6.875% Notes will mature on May 15, 2023 and are fully and unconditionally guaranteed, on a joint and several basis, by certain of our current and future domestic restricted subsidiaries, all of which are 100% owned by us. The 6.875% 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 6.875% 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 6.875% Notes at a price equal to 101% of the principal amount of the 6.875% 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 6.875% Notes. At any time prior to May 15, 2018, we may redeem the 6.875% Notes, in whole or in part, at a redemption price equal to 100% of the principal amount thereof, plus accrued and unpaid interest and Additional Interest, if any, up to, but excluding, the applicable redemption date, plus a make whole premium. Subsequent to May 15, 2018, we may redeem all or a portion of the 6.875% Notes at redemption prices (expressed as percentages of the principal amount) ranging from 105.156% in 2018 to 100% in 2021 and thereafter, plus accrued and unpaid interest and Additional Interest. Debt Financing Costs In conjunction with the issuance of the 6.875% Notes, we incurred approximately $14.0 million in debt financing costs that have been deferred and are being amortized over the term of the 6.875% Notes using the effective interest method. Senior Notes 9.125% Senior Notes due December 2018 During second quarter 2015 we redeemed all of our 9.125% Senior Notes due December 2018 (the " 9.125% Notes") at a redemption price of 104.563% plus accrued and unpaid interest and Additional Interest (as defined in the indenture governing the 9.125% Notes) to the redemption date. The redemption resulted in premium and consent fees paid of $24.0 million and a write-off of unamortized debt financing costs of $4.9 million , all of which were recognized as loss on early extinguishments of debt in our second quarter 2015 financial results. As a result of this redemption, the 9.125% Notes have been fully extinguished. HoldCo Note As part of the consideration paid in the acquisition of Peninsula, Boyd Acquisition II, LLC ("HoldCo") issued a promissory note to the seller (the "HoldCo Note"). The principal balance assigned to the HoldCo Note, after purchase accounting period adjustments, was $143.0 million . The HoldCo Note provided for interest at a per annum rate equal to: (i) from the issue date to, but excluding the first anniversary of the issue date, zero percent ; (ii) from the first anniversary of the issue date to but excluding the second anniversary of the issue date, six percent ; (iii) from the second anniversary of the issue date to but excluding the third anniversary of the issue date, eight percent ; and (iv) from and after the third anniversary of the issue date, ten percent . At the option of HoldCo, interest could be paid in cash or paid-in-kind. Accrued but unpaid interest was added to the principal balance of the HoldCo Note semi-annually. In accordance with its terms, $6.1 million and $8.7 million of accrued and unpaid interest was added to the principal balance of the HoldCo Note during 2015 and 2014, respectively. HoldCo could prepay the obligations under the HoldCo Note at any time, in whole or in part, without premium or penalty. On November 6, 2015, HoldCo prepaid the HoldCo Note's principal balance of $157.8 million and $5.8 million of related accrued interest. As a result of this redemption, the Company recorded a loss on early extinguishment of debt of $7.9 million during fourth quarter 2015 to write-off the remaining unamortized discount and deferred finance charges. The redemption was funded with borrowings under the Boyd Gaming Credit Facility. Peninsula Gaming Debt Peninsula Credit Facility Credit Agreement On November 20, 2012, Boyd completed its previously announced acquisition of Peninsula pursuant to the Merger Agreement and Merger Sub entered into a Credit Agreement (the "Peninsula Credit Agreement") dated as of November 14, 2012, with the lenders party thereto and Bank of America, N.A., as administrative agent, collateral agent, swing line lender, and L/C issuer. Pursuant to the terms of the Merger Agreement, upon consummation of the Merger, Peninsula assumed all assets and liabilities of Merger Sub and became the borrower under the Credit Agreement (as defined below) and, together with Peninsula Gaming Corp. upon consummation of the Finance Company Merger, the issuer of Peninsula Senior Notes (as defined below). The Peninsula Credit Agreement provides for a $875.0 million senior secured credit facility (the "Peninsula Credit Facility"), which consists of (a) a term loan facility of $825.0 million (the "Peninsula Term Loan") and (b) a revolving credit facility of $50.0 million including a $15.0 million swing loan sublimit (the "Peninsula Revolver"). The Peninsula Term Loan was fully funded concurrently with the closing of the Peninsula Merger. A portion of the Peninsula Revolver was funded concurrently with the closing of the acquisition. The maturity date for obligations under the Peninsula Credit Facility is November 17, 2017. First Amendment to the Peninsula Credit Agreement On May 1, 2013, Peninsula entered into the First Amendment to the Peninsula Credit Agreement (the "Peninsula Amendment"), among Peninsula, certain financial institutions and Bank of America, N.A. ("Bank of America"), as administrative agent (in such capacity, "Administrative Agent") for the lenders. The Peninsula Amendment amends certain terms of the Peninsula Credit Agreement. Among other things, the Peninsula Amendment: (i) decreases the applicable margin with respect to the Term Loan to 3.25% in the case of Eurodollar Rate Loans and 2.25% in the case of Base Rate Loans; (ii) reduces the minimum Eurodollar Rate with respect to the Term Loan to 1.00% per annum; (iii) requires the Company to pay a premium of 1.00% of the principal amount prepaid for full or partial repayments of Term Loans through the issuance of indebtedness having a lower interest rate than described in clause (i) above during the period of six calendar months after the effective date of the Peninsula Amendment and requires payment of an amendment fee of 1.00% during such period payable to lenders who consent to any such reduced interest rate; (iv) extends the deadline for delivery of year-end reports to 90 days after the end of each fiscal year of the Company; (v) clarifies the definition of Consolidated Adjusted EBITDA with respect to management fees; and (vi) allows quarterly amortization installments to be paid prior to the last day of the applicable quarter. Amounts Outstanding The outstanding principal amounts under the Peninsula Credit Facility are comprised of the following: December 31, ( In thousands ) 2015 2014 Term Loan $ 647,750 $ 734,000 Revolving Facility 9,000 2,000 Swing Loan 6,000 6,400 Total outstanding principal amounts under the Peninsula Credit Facility $ 662,750 $ 742,400 At December 31, 2015 , approximately $662.8 million was outstanding under the Peninsula Credit Facility and $5.0 million was allocated to support various letters of credit, leaving remaining contractual availability of $30.0 million . Interest and Fees The interest rate on the outstanding balance of the Peninsula Term Loan is based upon, at Peninsula's option either: (i) the Eurodollar rate plus 3.25% ; or (ii) the base rate plus 2.25% . The interest rate on the outstanding balance from time to time of the Revolving Loans and Swing Loans are based upon, at Peninsula's option either: (i) the Eurodollar rate plus 4.00% ; or (ii) the base rate plus 3.00% . The base rate under the Peninsula Credit Facility is 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% . The Peninsula Credit Facility also establishes, with respect to outstanding balances under the Term Loan, a minimum Eurodollar rate for any interest period of 1.00% . In addition, Peninsula will incur a commitment fee on the unused portion of the Peninsula Credit Facility at a per annum rate of 0.50% . Optional and Mandatory Prepayments The Peninsula Credit Facility requires that the Company prepay the loans with proceeds of any significant asset sale or event of loss. In addition, the Peninsula Credit Facility requires fixed quarterly amortization of principal equal to 0.25% of the original aggregate principal amount of the Peninsula Term Loan beginning March 31, 2013 and requires that the Company use a portion of its annual excess cash flow to prepay the loans. The Peninsula Revolver can be terminated without premium or penalty, upon payment of the outstanding amounts owed with respect thereto. The Peninsula Term Loan can be prepaid without premium or penalty, except that a 1.0% premium would have been payable in connection with prepayments of the Peninsula Term Loan during the period of six calendar months after the effective date of the Peninsula Amendment through the issuance of indebtedness having a lower interest rate than the interest rate payable in respect of the Peninsula Term Loan. During the years ended December 31, 2015 and 2014 , the Company paid $8.3 million each year in mandatory principal payments and $78.0 million and $42.5 million , respectively, in optional principal prepayments. None of these payments were subject to any prepayment premium. Guarantees and Collateral Peninsula's obligations under the Peninsula Credit Facility, subject to certain exceptions, are guaranteed by Peninsula's subsidiaries and are secured by the capital stock and equity interests of Peninsula's subsidiaries. In addition, subject to certain exceptions, Peninsula and each of the guarantors granted the collateral agent first priority liens and security interests on substantially all of the real and personal property (other than gaming licenses and subject to certain other exceptions) of Peninsula and its subsidiaries as additional security for the performance of the obligations under the Peninsula Credit Facility. The obligations under the Revolver rank senior in right of payment to the obligations under the Term Loan. Financial and Other Covenants The Peninsula Credit Facility contains customary affirmative and negative covenants which, subject to certain exceptions, restrict or limit Peninsula’s ability and the ability of its restricted subsidiaries (as defined in the Peninsula Credit Agreement), to, among other things: (i) create liens on certain assets; (ii) make certain investments or dispositions; (iii) incur additional debt; (iv) consolidate or merge; (v) enter into certain transactions with affiliates; (vi) engage in any business substantially different from that in which they were engaged at the closing date of the Peninsula Credit Agreement; and (vii) make restricted payments, other than those allowed by the Peninsula Credit Agreement ("Restricted Payments"). Restricted Payments primarily include: (i) dividends and distributions to the Company; (ii) the Tax Amount (as defined in the Peninsula Credit Agreement), so long as Peninsula remains a pass-through entity for United States federal income tax purposes; and (iii) cash dividends to the extent no event of default would be caused, financial covenants would not exceed or be outside of applicable ratios, and the aggregate amount of all Restricted Payments does not exceed $20.0 million plus the excess cash flow not required to repay loans. Peninsula is required to maintain: (i) maximum consolidated interest coverage ratio over each twelve month period ending on the last fiscal day of each quarter (discussed below); (ii) beginning with the fiscal quarter ended March 31, 2013, a minimum consolidated interest coverage ratio of 2.0 to 1.0 as of the end of each calendar quarter; and (iii) a maximum amount of capital expenditures for each fiscal year. The minimum consolidated Interest Coverage Ratio is calculated as (a) the twelve-month trailing Consolidated EBITDA (as defined in the Peninsula Credit Agreement), to (b) consolidated interest expense. The maximum permitted Consolidated Leverage Ratio (as defined in the Peninsula Credit Agreement) is calculated as Consolidated Fund Indebtedness less Excess Cash to twelve-month trailing Consolidated EBITDA. The following table provides our maximum Consolidated Leverage Ratio during the remaining term of the Peninsula Credit Facility: Maximum Consolidated For the Trailing Four Quarters Ending Leverage Ratio March 31, 2016 through June 30, 2016 6.00 to 1.00 September 30, 2016 through December 31, 2016 5.75 to 1.00 March 31, 2107 through June 30, 2017 5.50 to 1.00 September 30, 2017 and thereafter 5.25 to 1.00 Capital Expenditures should not be made by Peninsula or any of its Restricted Subsidiaries (excluding: (i) capital expenditures which adds to or improves any existing property; and (ii) capital expenditures made prior to the first anniversary of the Funding Date relating to integration and/or transition of business systems) in an aggregate amount in excess of $20.0 million in any fiscal year; provided that no default has occurred and is continuing or would result from such expenditure. Restricted Net Assets Cash dividends by Peninsula to the Company are limited by the terms of the Peninsula Credit Agreement and are contingent upon compliance with the loan covenants therein. This limitation on the transferability of assets constitutes a restriction of Peninsula's net assets and is subject to certain exceptions. Debt Financing Costs In conjunction with the Peninsula Credit Facility and Amendment, we incurred approximately $33.8 million and $8.2 million , respectively, which has been deferred as debt financing costs and is being amortized over the term of the Peninsula Credit Facility using the effective interest method. We also incurred $2.0 million in other fees that were expensed upon execution of the Amendment and are included in other non-operating items in the consolidated statements of operations for the year ended December 31, 2013. As a result of optional prepayments made during the years ended December 31, 2015 , 2014 and 2013 , we wrote-off $2.1 million , $1.5 million and $1.3 million , respectively, in deferred debt financing costs representing the pro-rated reduction in borrowing capacity. Current Maturities of Our Indebtedness We classified certain non-extending balances under the Peninsula Credit Facility as a current maturity, as such amounts come due within the next twelve months. Peninsula Senior Notes 8.375% Senior Notes due February 2018 Significant Terms On August 16, 2012, we closed an offering of $350 million aggregate principal amount of 8.375% senior notes due February 2018 (the " 8.375% Notes") by Merger Sub and Boyd Acquisition Finance Corp. ("Boyd Finance Co.," and together with Merger Sub, the "Issuers"), a direct wholly owned subsidiary of Merger Sub. The 8.375% Notes were issued pursuant to an Indenture dated August 16, 2012 (the "Indenture") by and among the Issuers, and U.S. Bank National Association, as trustee (the "Trustee"). The consummation of the acquisition of Peninsula occurred on November 20, 2012, at which time, Peninsula and Peninsula Gaming Corporation assumed the obligations of the Merger Sub and Boyd Finance Co. and became the Issuers under the Indenture. The Indenture provides that the 8.375% Notes bear interest at a rate of 8.375% per annum. The Notes mature on February 15, 2018. Prior to the consummation of the acquisition, the 8.375% Notes were not guaranteed. Upon the consummation of the acquisition, the 8.375% Notes are fully and unconditionally guaranteed, on a joint and several basis, by Peninsula's subsidiaries (other than PGP). The 8.375% Notes contain certain restrictive covenants that, subject to exceptions and qualifications limit Peninsula’s ability and the ability of its restricted subsidiaries (as defined in the Indenture) to, among other things, (i) incur additional indebtedness or liens, (ii) consolidate or merge, and (iii) pay dividends or make distributions which would cause default, violate covenant ratios or exceed certain calculated amounts. 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 notes at a price equal to 101% of the principal amount of the 8.375% Notes, plus accrued and unpaid interest, 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 8.375% Notes. Subsequent to August 15, 2015, Peninsula may redeem all or a portion of the 8.375% Notes at redemption prices (expressed as percentages of the principal amount) of 104.188% through August 14, 2016 and at a redemption price of 100% beginning August 15, 2016 and thereafter, plus accrued and unpaid interest. In addition, upon the occurrence of a change of control (as defined in the Indenture), Peninsula will be required, unless certain conditions are met, to offer to repurchase the 8.375% Notes at a price equal to 101% of the principal amount of the 8.375% Notes, plus accrued and unpaid interest, if any, to, but not including, the date of purchase. If Peninsula sells assets or experiences an event of loss, they will be required under certain circumstances to offer to purchase the Notes. The 8.375% Notes have not been, and will not be, registered under the Securities Act of 1933, as amended, (the "Securities Act") and will be offered only to: (i) qualified institutional buyers as defined in Rule 144A under the Securities Act; and (ii) outside the United States to non-U.S. persons in compliance with Regulation S under the Securities Act. Debt Financing Costs In conjunction with the issuance of the 8.375% Notes, we incurred approximately $14.2 million in debt financing costs that have been deferred and are being amortized over the term of the 8.375% Notes using the effective interest method. Covenant Compliance As of December 31, 2015 , we believe that Boyd Gaming Corporation and Peninsula were in compliance with the financial and other covenants of their respective debt instruments. The indentures governing the notes issued by each of the Businesses contain provisions that allow for the incurrence of additional indebtedness, if after giving effect to such incurrence, the coverage ratio (as defined in the respective indentures, essentially a ratio of the Business's consolidated EBITDA to fixed charges, including interest) for the Business's trailing four quarter period on a pro forma basis would be at least 2.0 to 1.0 . Should this provision prohibit the incurrence of additional debt, each Business may still borrow under its existing credit facility. At December 31, 2015 , the available borrowing capacity under these credit facilities was $297.2 million at Boyd Gaming Corporation and $30.0 million at Peninsula. Scheduled Maturities of Long-Term Debt The scheduled maturities of Boyd Gaming long-term debt, as discussed above, are as follows: (In thousands) Total For the year ending December 31, 2016 $ 29,750 2017 676,000 2018 812,975 2019 9,000 2020 1,044,750 Thereafter 750,000 Total outstanding principal of long-term debt $ 3,322,475

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Income Taxes	INCOME TAXES Deferred Tax Assets and Liabilities Deferred tax assets and liabilities are provided to record the effects of temporary differences between the tax basis of an asset or liability and its amount as reported in our consolidated balance sheets. These temporary differences result in taxable or deductible amounts in future years. Deferred tax assets and liabilities presented on the consolidated balance sheets are as follows: December 31, (In thousands) 2015 2014 Current deferred tax liability $ — $ 3,087 Non-current deferred tax liability 162,189 142,263 Current deferred tax asset — (117 ) Net deferred tax liability $ 162,189 $ 145,233 The components comprising our deferred tax assets and liabilities are as follows: December 31, (In thousands) 2015 2014 Deferred tax assets Federal net operating loss carryforwards $ 308,738 $ 312,113 State net operating loss carryforwards 47,711 41,395 Share-based compensation 32,524 35,122 Other 43,936 42,554 Gross deferred tax assets 432,909 431,184 Valuation allowance (247,761 ) (261,962 ) Deferred tax assets, net of valuation allowance 185,148 169,222 Deferred tax liabilities Difference between book and tax basis of intangible assets 216,655 202,089 Difference between book and tax basis of property 105,732 86,280 State tax liability, net of federal benefit 13,428 11,980 Other 11,522 14,106 Gross deferred tax liabilities 347,337 314,455 Deferred tax liabilities, net $ 162,189 $ 145,233 At December 31, 2015 , we have unused federal general business tax credits of approximately $10.7 million which may be carried forward or used until expiration beginning in 2030 and alternative minimum tax credits of $1.1 million which may be carried forward indefinitely. We have a federal income tax net operating loss of approximately $912.7 million , which may be carried forward or used until expiration beginning in 2031. We also have state income tax net operating loss carryforwards of approximately $653.5 million , which may be used to reduce future state income taxes. The state net operating loss carryforwards will expire in various years ranging from 2016 to 2034, if not fully utilized. As a result of certain realization requirements of ASC 718, Compensation - Stock Compensation , the table of deferred tax assets and liabilities shown above does not include certain deferred tax assets that arose directly from (or the use of which was postponed by) tax deductions related to equity compensation that are greater than the compensation recognized for financial reporting. Equity will be increased by approximately $14.9 million if and when such deferred tax assets are ultimately realized. The Company uses ASC 740 ordering when determining when excess tax benefits have been realized. Valuation Allowance on Deferred Tax Assets Management assesses available positive and negative evidence to estimate if sufficient future taxable income will be generated to use the existing deferred tax assets. In evaluating our ability to recover deferred tax assets, we consider whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon scheduled reversals of deferred tax liabilities, projected future taxable income, tax-planning strategies and results of recent operations. A significant piece of objective negative evidence evaluated was the cumulative losses incurred over the three-year periods ended December 31, 2015, 2014 and 2013. As of December 31, 2015 , we concluded that it was more likely than not that the benefit from certain deferred tax assets would not be realized. As a result of our analysis, a valuation allowance of $200.5 million has been recorded on our federal income tax net operating loss carryforwards and certain other deferred tax assets at December 31, 2015 . The amount of the deferred tax assets at December 31, 2015 considered realizable, however, could be adjusted if estimates of future taxable income during the carryforward period are reduced or increased or if objective negative evidence in the form of cumulative losses is no longer present and additional weight may be given to subjective evidence such as our projections for profitable growth. A valuation allowance in the amount of $47.3 million has also been recorded on a material portion of our state income tax operating losses, along with certain other state deferred tax assets, which are not presently expected to be realized. Based on recent earnings, there is a possibility that, within the next year, sufficient positive evidence may become available to reach a conclusion that all or a portion of the valuation allowance will no longer be needed. As such, the Company may release a portion of its valuation allowance against its deferred tax assets within the next 12 months. However, the exact timing will be dependent on the levels of income achieved and management’s visibility into future period results. The release of our valuation allowance would result in the recognition of certain deferred tax assets and a non-cash income tax benefit in the period in which the release is recorded. Provision (Benefit) for Income Taxes A summary of the provision (benefit) for income taxes is as follows: Year Ended December 31, (In thousands) 2015 2014 2013 Current Federal $ — $ 442 $ — State 2,052 (289 ) 368 Total current taxes provision (benefit) 2,052 153 368 Deferred Federal (9,493 ) (6,336 ) 5,579 State 807 775 1,737 Total deferred taxes provision (benefit) (8,686 ) (5,561 ) 7,316 Provision (benefit) for income taxes from continuing operations $ (6,634 ) $ (5,408 ) $ 7,684 Provision (benefit) for income taxes included on the consolidated statement of operations Provision (benefit) for income taxes from continuing operations $ (6,634 ) $ (5,408 ) $ 7,684 Provision (benefit) for income taxes from discontinued operations (540 ) 6,161 1,550 Provision (benefit) for income taxes from continuing and discontinued operations $ (7,174 ) $ 753 $ 9,234 Our tax benefit for the year ended December 31, 2015 was favorably impacted by the partial release of the valuation allowance on our federal and state net operating losses, impairment charges to indefinite lived intangible assets which resulted in a reduction in our recognized deferred tax liability on these assets, federal and state audit settlements in connection with our IRS and New Jersey income tax examinations and, the realization of certain unrecognized tax benefits, inclusive of the reversal of related accrued interest. Our tax provision for the year ended December 31, 2014 was adversely impacted by a valuation allowance on our federal and state income tax net operating losses and certain other deferred tax assets. The tax provision was favorably impacted by impairment charges to indefinite lived intangible assets which resulted in a reduction in our recognized deferred tax liability on these assets, tax adjustments related to the deconsolidation of Borgata and, as a result of statute expirations, the realization of certain unrecognized tax benefits, inclusive of the reversal of related accrued interest. Our tax provision for the year ended December 31, 2013 was adversely impacted by a valuation allowance on our federal and state income tax net operating losses and certain other deferred tax assets. The tax provision was favorably impacted by the partial resolution of certain proposed adjustments raised in connection with our 2005-2009 IRS examination, which principally resulted in the reversal of interest accrued on unrecognized tax benefits. Additionally, the tax provision or benefit in 2015, 2014 and 2013 was adversely impacted by an accrual of non-cash tax expense in connection with the tax amortization of indefinite lived intangible assets that was 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 in determining our valuation allowance. The following table provides a reconciliation between the federal statutory rate and the effective income tax rate, expressed as a percentage of income from continuing operations before income taxes: Year Ended December 31, 2015 2014 2013 Tax at federal statutory rate 35.0 % 35.0 % 35.0 % Uncertain tax benefits (421.6 )% — % 0.2 % Company provided benefits 152.9 % (3.0 )% 0.2 % Accrued interest on uncertain tax benefits (139.7 )% (2.0 )% 7.7 % Valuation allowance for deferred tax assets 200.9 % (20.9 )% (55.6 )% State income taxes, net of federal benefit 69.2 % (0.9 )% (3.8 )% Compensation-based credits (60.8 )% 2.3 % 2.4 % Other, net 0.7 % (0.8 )% 0.1 % Effective tax rate (163.4 )% 9.7 % (13.8 )% Status of Examinations In January 2015, we received Joint Committee on Taxation ("Joint Committee") approval of the 2005-2009 IRS appeals settlement reached in August 2013. We received a refund of $2.4 million in connection with the appeals settlement. Additionally, in 2015, we received a final audit determination in connection with our New Jersey examination, effectively settling years 2003 through 2009. We received a refund of $1.1 million as a result of the New Jersey examination. In August 2013, we received a $4.2 million refund in connection with Joint Committee approval of our 2001-2004 IRS appeals settlement. We generated net operating losses on our federal income tax returns for years 2011 - 2015. These returns remain subject to federal examination until the statute of limitations expires for the year in which the net operating losses are utilized. We are also currently under examination for various state income and franchise tax matters. As it relates to our material state returns, we are subject to examination for tax years ended on or after December 31, 2001, and the statute of limitations will expire over the period September 2016 through November 2019. We believe that we have adequately reserved for any tax liability; however, the ultimate resolution of these examinations may result in an outcome that is different than our current expectation. We do not believe the ultimate resolution of these examinations will have a material impact on our consolidated financial statements. Other Long-Term Tax Liabilities The impact of an uncertain income tax position taken in our income tax return is recognized at the largest amount that is more-likely-than-not to be sustained upon audit by the relevant taxing authority. An uncertain income tax position is not recognized if it has less than a 50% likelihood of being sustained. Our liability for uncertain tax positions is recorded as other current tax liabilities and other long-term tax liabilities in our consolidated balance sheets. A reconciliation of the beginning and ending amount of unrecognized tax benefits as follows: Year Ended December 31, (In thousands) 2015 2014 2013 Unrecognized tax benefit, beginning of year $ 30,198 $ 37,059 $ 38,423 Additions: Tax positions related to current year — 487 562 Tax positions related to prior years — — 138 Reductions: Tax positions related to the Deconsolidation of Borgata — (6,221 ) — Lapse of applicable statute of limitations — (1,097 ) — Tax position related to prior years (27,716 ) (30 ) (2,064 ) Settlement with taxing authorities — — — Unrecognized tax benefits $ 2,482 $ 30,198 $ 37,059 Included in the $2.5 million balance of unrecognized tax benefits at December 31, 2015 , are $2.5 million of federally tax effected benefits that, if recognized, would impact the effective tax rate. We recognize interest related to unrecognized tax benefits in our income tax provision. During the year ended December 31, 2015 , we recognized interest and penalties of approximately $0.1 million in our tax provision. During the years ended December 31, 2015 and 2014 we recognized interest related benefits, due to favorable settlements, of $6.2 million and $1.2 million , respectively, in our income tax provision on continuing operations. We have accrued $0.7 million and $7.2 million of interest and penalties as of December 31, 2015 and 2014 , respectively, in our consolidated balance sheets. During the first quarter of 2015, we received Joint Committee approval on our IRS appeals agreement, effectively settling our 2005 through 2009 examination. During the third quarter of 2015, we received a final audit determination in connection with our New Jersey examination, effectively settling years 2003 through 2009. As a result of the resolution of these audits, we reduced our unrecognized tax benefits by $27.7 million , of which $19.5 million impacted our effective tax rate. Due to the utilization of tax loss carryforwards in certain states, the statute of limitations remain open with respect to years in which the tax losses are utilized. When these years close, unrecognized tax benefits may be realized. As a result of these statute expirations, it is reasonably possible over the next 12 month period that we may experience a decrease in our unrecognized tax benefits as of December 31, 2015 , of less than $0.2 million , all of which would impact our effective tax rate.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	COMMITMENTS AND CONTINGENCIES Commitments Capital Spending and Development We continually perform on-going refurbishment and maintenance at our facilities to maintain our standards of quality. Certain of these maintenance costs are capitalized, if such improvement or refurbishment extends the life of the related asset, while other maintenance costs that do not so qualify are expensed as incurred. The commitment of capital and the related timing thereof are contingent upon, among other things, negotiation of final agreements and receipt of approvals from the appropriate regulatory bodies. We must also comply with covenants and restrictions set forth in our debt agreements. Kansas Management Contract On January 14, 2011, the Kansas Management Contract was approved by the Kansas Racing and Gaming Commission ("KRGC"), contractually obligating Kansas Star to open certain phases of the project by certain specified dates. All required development under the Kansas Management Contract was complete as of December 31, 2014. As part of the Kansas Management Contract, Kansas Star committed to donate $1.5 million each year to support education in the local area in which Kansas Star operates for the duration of the Kansas Management Contract. We have made all distributions under this commitment as scheduled and such related expenses are recorded in Selling, general and administrative expenses on the consolidated statements of operations. Mulvane Development Agreement On March 7, 2011, Kansas Star entered into a Development Agreement with the City of Mulvane ("Mulvane Development Agreement") related to the provision of water, sewer, and electrical utilities to the Kansas Star site. This agreement sets forth certain parameters governing the use of public financing for the provision of such utilities, through the issuance of general obligation bonds by the City of Mulvane, paid for through the imposition of a special tax assessment on the Kansas Star site payable over 15 years in an amount equal to the City’s full obligations under the general obligation bonds. As of December 31, 2015 , all infrastructure improvements to the Kansas Star site under the Mulvane Development Agreement are complete and the City of Mulvane issued $19.7 million in general obligation bonds related to these infrastructure improvements. In connection with the Merger, the Company's obligation under this agreement was revalued to fair value as of the Merger date. As of December 31, 2015 and 2014, under the Mulvane Development Agreement, Kansas Star recorded $1.7 million at each date, which is included in accrued liabilities on the consolidated balance sheets and $9.6 million , net of a $4.6 million discount, and $10.3 million , net of a $5.1 million discount, respectively, which is recorded as a long-term obligation in other liabilities on the consolidated balance sheets. Interest costs are expensed as incurred and the discount will be amortized to interest expense over the term of the special tax assessment ending in 2028. Kansas Star's special tax assessment related to these bonds is approximately $1.7 million annually. Payments under the special tax assessment are secured by irrevocable letters of credit of $5.0 million issued by the Company in favor of the City of Mulvane, representing an amount equal to three times the annual special assessment tax imposed on Kansas Star. Contingent Payments In connection with securing the Kansas Management Contract, Kansas Star agreed to pay a former casino project promoter 1% of Kansas Star’s earnings before interest expense, taxes, depreciation and amortization ("EBITDA") each month for a period of 10 years commencing December 20, 2011. Minimum Assessment Agreement In 2007, Diamond Jo Dubuque ("DJL") entered a Minimum Assessment Agreement with the City of Dubuque. Under the Minimum Assessment Agreement, DJL and the City agreed to a minimum taxable value related to the new casino of $57.9 million . DJL agreed to pay property taxes to the City based on the actual taxable value of the casino, but not less than the minimum taxable value. Scheduled payments of principal and interest on the City Bonds will be funded through DJL's payment obligations under the Minimum Assessment Agreement. DJL is also obligated to pay any shortfall should property taxes be insufficient to fund the principal and interest payments on the City Bonds. As a result of purchase accounting the Minimum Assessment Agreement obligation was revalued to fair value. Interest costs under the Minimum Assessment Agreement obligation are expensed as incurred. As of December 31, 2015 and 2014, the remaining obligation under the Minimum Assessment Agreement was $1.9 million at each date, which was recorded in accrued liabilities on the consolidated balance sheets and $14.4 million , net of a $2.9 million discount, and $14.7 million , net of a $3.0 million discount, respectively, which was recorded as a long-term obligation in other liabilities on the consolidated balance sheets. The discount will be amortized to interest expense over the life of the Minimum Assessment Agreement. Total minimum payments by DJL under the Minimum Assessment Agreement are approximately $1.9 million per year through 2036. Public Parking Facility Agreement DJL has an agreement with the City for use of the public parking facility adjacent to DJL's casino and owned and operated by the City (the "Parking Facility Agreement"). The Parking Facility Agreement calls for: (i) the payment by the Company for the reasonable and necessary actual operating costs incurred by the City for the operation, security, repair and maintenance of the public parking facility; and (ii) the payment by the Company to the City of $65 per parking space in the public parking facility per year, subject to annual increases based on any increase in the Consumer Price Index, which funds will be deposited into a special sinking fund and used by the City for capital expenditures necessary to maintain the public parking facility. Operating costs of the parking facility incurred by DJL are expensed as incurred. Deposits to the sinking fund are recorded as other assets. When the sinking fund is used for capital improvements, such amounts are capitalized and amortized over their remaining useful life. Iowa Qualified Sponsoring Organization Agreements DJL and Diamond Jo Worth ("DJW") are required to pay their respective qualified sponsoring organization, who hold a joint gaming license with DJL and DJW, 4.50% and 5.76% , respectively, of the casino’s adjusted gross receipts on an ongoing basis. DJL expensed $3.0 million , $2.8 million , and $3.0 million , during the years ended December 31, 2015, 2014, and 2013, respectively, related to its agreement. DJW expensed $5.0 million , $4.8 million , and $5.0 million , during the years ended December 31, 2015, 2014, and 2013, respectively, related to its agreement. The DJL agreement expires on December 31, 2018. The DJW agreement was amended during 2014 and expires on March 31, 2025, and is subject to automatic ten-year renewal periods. Development Agreement In September 2011, the Company acquired the membership interests of a limited liability company (the "LLC") for a purchase price of $24.5 million . The primary asset of the LLC was a previously executed development agreement (the "Development Agreement") with a Native American tribe (the "Tribe"). The purchase price was allocated primarily to an intangible asset associated with the Company's rights under the agreement to assist the Tribe in the development and management of a gaming facility on the Tribe's land. In July 2012, the Company and the Tribe amended and replaced the agreement with a new development agreement and a management agreement (the "Agreements"). The Agreements obligate us to fund certain pre-development costs, which are estimated to be approximately $1 million to $2 million annually, for the next several years and to assist the Tribe in its development and oversight of the gaming facility construction. Upon opening, we will manage the gaming facility. The pre-development costs funded by us are reimbursable to us with future cash flows from the operations of the gaming facility under terms of a note receivable from the Tribe. The Agreements provide that the Company will receive future revenue for its services to the Tribe contingent upon successful development of the gaming facility and based on future net revenues at the gaming facility. Development is in the preliminary stages and no time schedule has been established as to when the Tribe will be able to formalize plans and begin construction. Future Minimum Lease Payments and Rental Income Future minimum lease payments required under noncancelable operating leases, which are primarily related to land leases are as follows: (In thousands) Lease Obligations For the year ending December 31, 2016 $ 40,924 2017 44,264 2018 17,218 2019 15,325 2020 13,492 Thereafter 388,213 Total $ 519,436 Rent expense included in selling, general and administrative expenses on the accompanying consolidated statements of operations for the years ended December 31, 2015 , 2014 and 2013 was $29.0 million , $29.4 million , and $23.8 million , respectively, and primarily relates to land leases and advertising-related expenses. Future minimum rental income, which is primarily related to retail and restaurant facilities located within our properties are as follows: (In thousands) Total Rental Income For the year ending December 31, 2016 $ 1,507 2017 1,370 2018 1,144 2019 634 2020 78 Thereafter 228 Total $ 4,961 Contingencies Legal Matters We are parties to various legal proceedings arising in the ordinary course of business. We believe that all pending claims, if adversely decided, would not have a material adverse effect on our business, financial position or results of operations.

Stockholders' Equity and Stock

Stockholders' Equity and Stock Incentive Plans	12 Months Ended
	Dec. 31, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stockholders' Equity and Stock Incentive Plans	STOCKHOLDERS' EQUITY AND STOCK INCENTIVE PLANS Share Repurchase Program We have in the past, and may in the future, acquire our equity securities through open market purchases, privately negotiated transactions, tender offers, exchange offers, redemptions or otherwise, upon such terms and at such prices as we may determine from time to time. In July 2008, our Board of Directors authorized an amendment to an existing share repurchase program to increase the amount of common stock that can be repurchased to $100 million , and $92.1 million of this authorization remains available at December 31, 2015 . We are not obligated to repurchase any shares under this program, and no shares were repurchased during the years ended December 31, 2015 , 2014 or 2013 . Subject to applicable corporate securities laws, repurchases under our stock repurchase program may be made at such times and in such amounts as we deem appropriate. Repurchases can be discontinued at any time that we feel additional purchases are not warranted. We intend to fund the repurchases under the stock repurchase program with existing cash resources and availability under our Credit Facility. We are subject to certain limitations regarding the repurchase of common stock, such as restricted payment limitations related to our outstanding notes and our Boyd Gaming Credit Facility. Dividends Dividends are declared at the discretion of our Board of Directors. We are subject to certain limitations regarding payment of dividends, such as restricted payment limitations related to our outstanding notes and the Boyd Gaming Credit Facility. No dividends were declared during the years ended December 31, 2015 , 2014 or 2013 . Stock Incentive Plan In May 2012, the Company's stockholders approved the 2012 Stock Incentive Plan (the "2012 Plan"), which amended and restated the Company's 2002 Stock Incentive Plan (the "2002 Plan") to (a) provide for a term ending ten years from the date of stockholder approval at the Annual Meeting, (b) increase the maximum number of shares of the Company's common stock authorized for issuance over the term of the 2012 Plan by 4 million shares from 17 million to 21 million shares, (c) permit the future grant of certain equity-based awards, including awards designed to constitute performance-based compensation under Section 162(m) of the Internal Revenue Code, and (d) make certain other changes. Under our 2012 Plan, approximately 2.6 million shares remain available for grant at December 31, 2015 . The number of authorized but unissued shares of common stock under this 2012 Plan as of December 31, 2015 was approximately 11.8 million shares. Grants made under the 2012 Plan include provisions that entitle the grantee to automatic vesting acceleration in the event of a grantee’s separation from service (including as a result of retirement, death or disability), other than for cause (as defined), after reaching the defined age and years of service thresholds. These provisions result in the accelerated recognition of the stock compensation expense for those grants issued to employees who have met the stipulated thresholds. Stock Options Options granted under the 2012 Plan generally become exercisable ratably over a three -year period from the date of grant. Options that have been granted under the 2012 Plan had an exercise price equal to the market price of our common stock on the date of grant and will expire no later than ten years after the date of grant. Summarized stock option plan activity is as follows: Options Weighted Average Option Price Weighted Average Remaining Term Aggregate Intrinsic Value (In years) (In thousands) Outstanding at January 1, 2013 10,826,004 $ 23.98 Granted 544,330 9.86 Canceled (378,202 ) 20.67 Exercised (1,848,222 ) 7.44 Outstanding at December 31, 2013 9,143,910 26.62 Granted 244,351 11.57 Canceled (1,656,359 ) 34.79 Exercised (562,234 ) 7.39 Outstanding at December 31, 2014 7,169,668 25.73 Granted 200,673 19.98 Canceled (1,463,497 ) 39.82 Exercised (1,301,789 ) 7.53 Outstanding at December 31, 2015 4,605,055 $ 26.14 3.7 $ 21,058 Exercisable at December 31, 2014 6,459,687 $ 27.52 3.4 $ 12,662 Exercisable at December 31, 2015 4,085,555 $ 27.65 3.1 $ 18,145 Share-based compensation costs related to stock option awards are calculated based on the fair value of each option grant on the date of the grant using the Black-Scholes option pricing model. The following table summarizes the information about stock options outstanding and exercisable at December 31, 2015 : Options Outstanding Options Exercisable Range of Exercise Prices Number Outstanding Weighted-Average Remaining Contractual Life (Years) Weighted-Average Exercise Price Number Exercisable Weighted-Average Exercise Price $5.22-$6.70 599,049 6.2 $ 5.88 599,049 $ 5.88 7.55-8.34 553,204 4.6 8.16 553,204 8.16 9.86 416,778 7.9 9.86 260,848 9.86 11.57 244,351 8.9 11.57 81,454 11.57 19.98 200,673 9.8 19.98 — — 33.31 25,000 2.0 33.31 25,000 33.31 38.11 380,000 1.9 38.11 380,000 38.11 39.00 1,195,500 0.8 39.00 1,195,500 39.00 39.78 965,500 1.8 39.78 965,500 39.78 42.69 25,000 0.8 42.69 25,000 42.69 $5.22-$42.69 4,605,055 3.7 $ 26.14 4,085,555 $ 27.65 The total intrinsic value of in-the-money options exercised during the years ended December 31, 2015 , 2014 and 2013 was $11.1 million , $2.5 million , and $9.5 million , respectively. The total fair value of options vested during the years ended December 31, 2015 , 2014 and 2013 was approximately $1.9 million , $2.3 million , and $3.0 million , respectively. As of December 31, 2015 , there was approximately $1.7 million of total unrecognized share-based compensation costs related to unvested stock options, which is expected to be recognized over approximately 0.8 years , the weighted-average remaining requisite service period. Restricted Stock Units Our 2012 Plan provides for the grant of Restricted Stock Units ("RSUs"). An RSU is an award which may be earned in whole, or in part, upon the passage of time, and which may be settled for cash, shares, other securities or a combination thereof. The RSUs do not contain voting rights and are not entitled to dividends. The RSUs are subject to the terms and conditions contained in the applicable award agreement and the 2012 Plan. Share-based compensation costs related to RSU awards are calculated based on the market price on the date of the grant. We annually award RSUs to certain members of our Board of Directors. Each RSU is to be paid in shares of common stock upon the member’s cessation of service to the Company. These RSUs were issued for past service; therefore, they are expensed on the date of issuance. We also grant RSUs to members of management of the Company, which represents a contingent right to receive one share of our common stock upon vesting. An RSU generally vests on the third anniversary of its issuance and the share-based compensation expense is amortized to expense over the requisite service period. Summarized RSU activity is as follows: Restricted Stock Units Weighted Average Grant Date Fair Value Outstanding at January 1, 2013 2,371,147 Granted 1,018,978 $10.03 Canceled (46,131 ) Awarded (588,195 ) Outstanding at December 31, 2013 2,755,799 Granted 696,249 $11.63 Canceled (201,660 ) Awarded (715,892 ) Outstanding at December 31, 2014 2,534,496 Granted 541,016 $19.05 Canceled (40,800 ) Awarded (713,886 ) Outstanding at December 31, 2015 2,320,826 As of December 31, 2015 , there was approximately $7.3 million of total unrecognized share-based compensation costs related to unvested RSUs, which is expected to be recognized over approximately 2.4 years. Performance Stock Units Our 2012 Plan provides for the grant of Performance Stock Units ("PSUs"). A PSU is an award which may be earned in whole, or in part, upon the passage of time, and the attainment of performance criteria, and which may be settled for cash, shares, other securities or a combination thereof. The PSUs do not contain voting rights and are not entitled to dividends. The PSUs are subject to the terms and conditions contained in the applicable award agreement and our 2012 Plan. Each PSU represents a contingent right to receive a share of Boyd Gaming Corporation common stock; however, the actual number of common shares awarded is dependent upon the occurrence of: (i) a requisite service period; and (ii) an evaluation of specific performance conditions. The performance conditions are based on Company metrics for net revenue growth, EBITDA growth and customer service scores, all of which are determined on a comprehensive annual three -year growth rate. Based upon actual and combined achievement, the number of shares awarded could range from zero , if no conditions are met, a 50% payout if only threshold performance is achieved, a payout of 100% for target performance, or a payout of up to 200% of the original award for achievement of maximum performance. Each condition weighs equally and separately in determining the payout, and based upon management's estimates at the service inception date, the Company is expected to meet the target for each performance condition. Therefore, the related compensation cost of these PSUs assumes all units granted will be awarded . Share-based compensation costs related to PSU awards are calculated based on the market price on the date of the grant. These PSUs will vest three years from the service inception date, during which time achievement of the related performance conditions is periodically evaluated, and the number of shares expected to be awarded, and resulting compensation expense, is adjusted accordingly. Performance Shares Vesting The PSU grant awarded in December 2011 vested during first quarter 2015. A total of 654,478 common shares, representing approximately 1.67 shares per PSU, were issued based on the determination by the Compensation Committee of the Board of Directors of our actual achievement of net revenue growth, Earnings Before Interest, Taxes, Depreciation and Amortization ("EBITDA") growth and customer service scores for the three-year performance period of the grant. The actual achievement level under these award metrics equaled the estimated performance as of year-end 2014; therefore, the vesting of the PSUs did not impact compensation costs in our 2015 consolidated statement of operations. As provided under the provisions of our Stock Incentive Plan, certain of the participants elected to surrender a portion of the shares to be received to pay the withholding and other payroll taxes payable on the compensation resulting from the vesting of the PSUs. Of the 654,478 shares issued, a total of 177,274 shares were surrendered by the participants for this purpose, resulting in a net issuance of 477,204 shares due to the vesting of the 2011 grant. Summarized PSU activity is as follows: Performance Stock Units Weighted Average Grant Date Fair Value Outstanding at January 1, 2013 829,130 Granted — Canceled (7,497 ) Awarded — Outstanding at December 31, 2013 821,633 Granted 694,294 $11.01 Canceled (104,287 ) Awarded — Outstanding at December 31, 2014 1,411,640 Granted 240,156 $16.75 Performance Adjustment 264,306 Canceled (2,677 ) Awarded (663,945 ) Outstanding at December 31, 2015 1,249,480 The Company approved the issuance of approximately 380,000 PSUs to participating employees during fourth quarter 2013. The performance criteria for these PSUs were set subsequent to year-end 2013, so these PSUs were not considered granted for accounting purposes as of December 31, 2013, and are included in the shares granted during 2014 in the table above. As of December 31, 2015 , there was approximately $2.0 million of total unrecognized share-based compensation costs related to unvested PSUs, which is expected to be recognized over approximately 2.4 years . Based on the current estimates of performance compared to the targets set for the respective PSU grants, the Company estimates that approximately 1.1 million shares will be issued to settle the PSUs outstanding at December 31, 2015 . Career Shares Our Career Shares Program is a stock incentive award program for certain executive officers to provide for additional capital accumulation opportunities for retirement. The program incentivizes and rewards executives for their period of service. Our Career Shares Program was adopted in December 2006, and modified in October 2010, as part of the overall update of our compensation programs. The Career Shares Program rewards eligible executives with annual grants of Boyd Gaming Corporation stock units, to be paid out at retirement. The payout at retirement is dependent upon the executive's age at such retirement and the number of years of service with the Company. Executives must be at least 55 years old and have at least 10 years of service to receive any payout at retirement. Career Shares do not contain voting rights and are not entitled to dividends. Career Shares are subject to the terms and conditions contained in the applicable award agreement and our 2012 Plan. The Career Share awards are tranched by specific term, in the following periods: 10 years , 15 years and 20 years of service. These grants vest over the remaining period of service required to fulfill the requisite years in each of these tranches, and compensation expense is recorded in accordance with the specific vesting provisions. Share-based compensation costs related to Career Shares awards are calculated based on the market price on the date of the grant. Summarized Career Shares activity is as follows: Career Shares Weighted Average Grant Date Fair Value Outstanding at January 1, 2013 702,826 Granted 200,043 $6.78 Canceled (125 ) Awarded (8,437 ) Outstanding at December 31, 2013 894,307 Granted 122,015 $11.31 Canceled (85,765 ) Awarded (33,972 ) Outstanding at December 31, 2014 896,585 Granted 103,018 $12.51 Canceled — Awarded (31,028 ) Outstanding at December 31, 2015 968,575 As of December 31, 2015 , there was approximately $1.1 million of total unrecognized share-based compensation costs related to unvested Career Shares. 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 summarizes our share-based compensation costs by award type: Year Ended December 31, (In thousands) 2015 2014 2013 Stock Options $ 2,821 $ 2,733 $ 2,666 Restricted Stock Units 9,909 8,010 10,610 Performance Stock Units 5,135 6,537 3,678 Career Shares 1,399 1,196 1,937 Total share-based compensation costs $ 19,264 $ 18,476 $ 18,891 The following table provides classification detail of the total costs related to our share-based employee compensation plans reported in our consolidated statements of operations: Year Ended December 31, (In thousands) 2015 2014 2013 Gaming $ 393 $ 387 $ 351 Food and beverage 75 74 67 Room 36 35 32 Selling, general and administrative 1,996 1,965 1,787 Corporate expense 16,764 16,207 16,654 Other operating items, net — (192 ) — Total share-based compensation expense $ 19,264 $ 18,476 $ 18,891

Noncontrolling Interest

Noncontrolling Interest	12 Months Ended
	Dec. 31, 2015
Noncontrolling Interest [Abstract]
Noncontrolling Interest	NONCONTROLLING INTEREST Noncontrolling interest primarily represents: (i) until the deconsolidation of Borgata on September 30, 2014, the 50% interest in Holding Company held by the Divestiture Trust for the economic benefit of MGM, which was initially recorded at fair value at the March 24, 2010 date of the effective change in control; and (ii) until the Echelon sale, which closed on March 4, 2013, all 100% of the members' equity interest in LVE, the variable interest entity which had been consolidated in our financial statements, but in which we held no equity interest. Changes in the noncontrolling interest are as follows: (In thousands) Holding Company LVE Other Total Beginning balance, January 1, 2013 $ 208,277 $ (44,961 ) $ 20 $ 163,336 Capital contributions — — — $ — Attributable net loss (27,847 ) (443 ) — (28,290 ) Comprehensive income — — — — Deconsolidation of LVE on March 4, 2013 — 45,404 — 45,404 Balance, December 31, 2013 180,430 — 20 180,450 Capital contributions — — 30 30 Attributable net income 11,403 — — 11,403 Comprehensive income — — — — Deconsolidation of Borgata on September 30, 2014 (191,833 ) — — (191,833 ) Balance, December 31, 2014 — — 50 50 Capital contributions — — — — Attributable net income (loss) — — — — Comprehensive income — — — — Balance, December 31, 2015 $ — $ — $ 50 $ 50

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Dec. 31, 2015
Fair Value Disclosures [Abstract]
Fair Value Measurements	FAIR VALUE MEASUREMENTS We have adopted the authoritative accounting guidance for fair value measurements, which does not determine or affect the circumstances under which fair value measurements are used, but defines fair value, expands disclosure requirements around fair value and 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. As required by the guidance for fair value measurements, 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: 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 December 31, 2014 (In thousands) Balance Level 1 Level 2 Level 3 Assets Cash and cash equivalents $ 145,341 $ 145,341 $ — $ — Restricted cash 18,107 18,107 — — Investment available for sale 18,357 — — 18,357 Liabilities Merger earnout $ 75 $ — $ — $ 75 Contingent payments 3,792 — — 3,792 Cash and Restricted Cash The fair value of our cash and cash equivalents, classified in the fair value hierarchy as Level 1, is based on statements received from our banks at December 31, 2015 and 2014 . Investment Available for Sale We have an investment in a single municipal bond issuance of $21.4 million aggregate principal amount of 7.5% Urban Renewal Tax Increment Revenue Bonds, Taxable Series 2007 that is classified as available for sale. We are the only holder of this instrument and there is no quoted market price for this instrument. As such, the fair value of this investment is classified as Level 3 in the fair value hierarchy. The estimate of the fair value of such investment was determined using a combination of current market rates and estimates of market conditions for instruments with similar terms, maturities, and degrees of risk and a discounted cash flows analysis as of December 31, 2015 and 2014 . Unrealized gains and losses on this instrument resulting from changes in the fair value of the instrument are not charged to earnings, but rather are recorded as other comprehensive income (loss) in the stockholders' equity section of the consolidated balance sheets. At both December 31, 2015 and 2014 , $0.4 million of the carrying value of the investment available for sale is included as a current asset in prepaid expenses and other current assets, and at December 31, 2015 and 2014 , $17.4 million and $18.0 million , respectively, is included in investment on the consolidated balance sheets. The discount associated with this investment of $3.2 million and $3.3 million as of December 31, 2015 and 2014 , respectively, is netted with the investment balance and is being accreted over the life of the investment using the effective interest method. The accretion of such discount is included in interest income on the consolidated statements of operations. Contingent Payments In connection with securing the Kansas Management Contract, Kansas Star agreed to pay a former casino project promoter 1% of Kansas Star’s earnings before interest expense, taxes, depreciation and amortization ("EBITDA") each month for a period of ten years commencing December 20, 2011. The liability was initially recorded upon consummation of the Merger, at the estimated fair value of the contingent land purchase price using a discounted cash flows approach. At both December 31, 2015 and December 31, 2014 , there was a current liability of $0.9 million related to this agreement, which was recorded in accrued liabilities on the respective consolidated balance sheets, and long-term obligations of $2.7 million and $2.9 million , respectively, which were included in other liabilities on the respective consolidated balance sheets. The following tables summarize the changes in fair value of the Company’s Level 3 assets and liabilities: December 31, 2015 Assets Liabilities (In thousands) Investment Merger Earnout Contingent Payments Balance at January 1, 2015 $ 18,357 $ (75 ) $ (3,792 ) Total gains (losses) (realized or unrealized): Included in earnings 125 75 (723 ) Included in other comprehensive income (loss) (263 ) — — Purchases, sales, issuances and settlements: Settlements (380 ) — 883 Ending balance at December 31, 2015 $ 17,839 $ — $ (3,632 ) Gains (losses) included in earnings attributable to the change in unrealized gains relating to assets and liabilities still held at the reporting date: Included in interest income $ 125 $ — $ — Included in interest expense — — (627 ) Included in non-operating income — — (96 ) December 31, 2014 Assets Liabilities (In thousands) Investment Available for Sale Merger Earnout Contingent Payments Balance at January 1, 2014 $ 17,128 $ (1,125 ) $ (4,343 ) Total gains (losses) (realized or unrealized): Included in earnings 119 1,050 (274 ) Included in other comprehensive income (loss) 1,465 — — Purchases, sales, issuances and settlements: Settlements (355 ) — 825 Ending balance at December 31, 2014 $ 18,357 $ (75 ) $ (3,792 ) Gains (losses) included in earnings attributable to the change in unrealized gains relating to assets and liabilities still held at the reporting date: Included in interest income $ 119 $ — $ — Included in interest expense — — (734 ) Included in non-operating income — — 60 The table below summarizes the significant unobservable inputs used in calculating fair value for our Level 3 assets and liabilities: Valuation Technique Unobservable Input Rate Investment available for sale Discounted cash flow Discount rate 10.0 % Contingent payments Discounted cash flow Discount rate 18.5 % The fair value of intangible assets, classified in the fair value hierarchy as Level 3, is utilized in performing its impairment analyses (see Note 5, Intangible Assets ). 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: 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 December 31, 2014 (In thousands) Outstanding Face Amount Carrying Value Estimated Fair Value Fair Value Hierarchy Liabilities Obligation under assessment arrangements $ 36,749 $ 28,612 $ 29,529 Level 3 Other financial instruments 300 268 268 Level 3 The following table provides the fair value measurement information about our long-term debt: 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 9.125% Senior Notes due 2018 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 December 31, 2014 (In thousands) Outstanding Face Amount Carrying Value Estimated Fair Value Fair Value Hierarchy Boyd Gaming Debt: Bank Credit Facility $ 1,387,425 $ 1,369,176 $ 1,395,595 Level 2 9.125% Senior Notes due 2018 500,000 487,765 517,500 Level 1 9.00% Senior Notes due 2020 350,000 348,074 359,625 Level 1 HoldCo Note 151,740 139,968 144,153 Level 3 2,389,165 2,344,983 2,416,873 Peninsula Gaming Debt: Bank credit facility 742,400 718,807 754,364 Level 2 8.375% Senior Notes due 2018 350,000 341,058 363,125 Level 2 Other 3 3 3 Level 3 1,092,403 1,059,868 1,117,492 Total debt $ 3,481,568 $ 3,404,851 $ 3,534,365 The estimated fair value of the Boyd Gaming Credit Facility is based on a relative value analysis performed on or about December 31, 2015 and December 31, 2014 . The estimated fair value of the Peninsula Credit Facility is based on a relative value analysis performed on or about December 31, 2015 and December 31, 2014 . The estimated fair values of our senior notes and Peninsula's senior notes are based on quoted market prices as of December 31, 2015 and December 31, 2014 . Debt included in the "Other" category is fixed-rate debt that is not traded and does not have an observable market input; therefore, we have estimated its fair value based on a discounted cash flow approach, after giving consideration to the changes in market rates of interest, creditworthiness of both parties, and credit spreads. There were no transfers between Level 1, Level 2 and Level 3 measurements during the years ended December 31, 2015 and 2014 .

Employee Benefit Plans

Employee Benefit Plans	12 Months Ended
	Dec. 31, 2015
Postemployment Benefits [Abstract]
Employee Benefit Plans	EMPLOYEE BENEFIT PLANS We contribute to multiemployer pension defined benefit plans under terms of collective-bargaining agreements that cover our union-represented employees. These unions cover certain of our culinary, hotel and other trade workers. We are obligated to make defined contributions under these plans. The significant risks of participating in multi-employer plans include, but are not limited to, the following: • We may elect to stop participating in our multi-employer plans. As a result, we may be required to pay a withdrawal liability based on the underfunded status of the plan as applicable. Our ability to fund such payments would be based on the results of our operations and subject to the risk factors that impact our business. If any of these risks actually occur, our business, financial condition and results of operations could be materially and adversely affected and impact our ability to meet our obligations to the multiemployer plan. • We may contribute assets to the multiemployer plan for the benefit of our covered employees that are used to provide benefits to employees of other participating employers. • We may be required to fund additional amounts if other participating employers stop contributing to the multiemployer plan. Contributions, based on wages paid to covered employees, totaled approximately $1.4 million , $1.4 million and $1.5 million for the years ended December 31, 2015 , 2014 and 2013 , respectively. These aggregate contributions were not individually significant to any of the respective plans. Our share of the unfunded vested liability related to multi-employer plans, if any, is not determinable and our participation is not individually significant on an individual multiemployer plan basis. We have retirement savings plans under Section 401(k) of the Internal Revenue Code covering our non-union employees. The plans allow employees to defer up to the lesser of the Internal Revenue Code prescribed maximum amount or 100% of their income on a pre-tax basis through contributions to the plans. We expensed our voluntary contributions to the 401(k) profit-sharing plans and trusts of $3.3 million , $4.1 million and $4.1 million for the years ended December 31, 2015 , 2014 and 2013 , respectively. On September 30, 2014, we deconsolidated Borgata, which resulted in decreased employer contributions to multiemployer plans and decreased expenses for voluntary contributions to the 401(k) profit-sharing plans and trusts during the years ended December 31, 2015 and 2014.

Segment Information

Segment Information	12 Months Ended
	Dec. 31, 2015
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 in Note 1, Summary of Significant Accounting Policies, lists the classification of each of our properties. 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 concluded that the properties previously comprising the Peninsula segment would be aggregated into the Midwest and South reportable segment, and we have retrospectively adjusted the presentation for all periods presented. Results of Operations - Total Reportable Segment Net Revenues and Adjusted EBITDA We evaluate each of our wholly owned property's profitability based upon Property EBITDA, which represents each property's earnings before interest expense, income taxes, depreciation and amortization, project development, preopening and writedown expenses, other operating charges, net, share-based compensation expense, deferred rent, change in value of derivative instruments, and gain/loss on early retirements of debt, as applicable. Total Reportable Segment Adjusted EBITDA is the aggregate sum of the Property EBITDA for each of the properties included in our Las Vegas Locals, Downtown Las Vegas, and Midwest and South segments. Results for Downtown Las Vegas include the results of our Hawaii-based travel agency and captive insurance company. We reclassify the reporting of corporate expense on the accompanying table in order to exclude it from our subtotal for Total Reportable Segment Adjusted EBITDA. Furthermore, corporate expense excludes its portion of share-based compensation expense. Corporate expense represents unallocated payroll, professional fees, aircraft expenses and various other expenses not directly related to our casino and hotel operations. The following table sets forth, for the periods indicated, certain operating data for our Reportable Segments, and reconciles Adjusted EBITDA to operating income (loss), as reported in our accompanying consolidated statements of operations: Year Ended December 31, (In thousands) 2015 2014 2013 Net Revenues Las Vegas Locals $ 610,107 $ 592,652 $ 591,447 Downtown Las Vegas 234,191 224,275 222,715 Midwest and South 1,355,134 1,325,328 1,384,576 Total Reportable Segment Net Revenues $ 2,199,432 $ 2,142,255 $ 2,198,738 Adjusted EBITDA Las Vegas Locals $ 157,312 $ 144,397 $ 137,501 Downtown Las Vegas 49,314 37,309 35,036 Midwest and South 380,942 345,058 365,245 Total Reportable Segment Adjusted EBITDA (1) 587,568 526,764 537,782 Corporate expense (60,177 ) (59,420 ) (46,594 ) Adjusted EBITDA 527,391 467,344 491,188 Other operating costs and expenses Deferred rent 3,428 3,616 3,830 Depreciation and amortization 207,118 208,915 218,667 Project development, preopening and writedowns 6,907 13,747 10,371 Share-based compensation expense 19,264 18,666 18,891 Impairments of assets 18,565 48,681 5,351 Other operating charges, net 907 (13 ) 2,861 Total other operating costs and expenses 256,189 293,612 259,971 Operating income $ 271,202 $ 173,732 $ 231,217 (1) Total Reportable Segment Adjusted EBITDA excludes corporate expense. Total Assets The Company's total assets, by Reportable Segment, consisted of the following amounts: December 31, (In thousands) 2015 2014 Assets Las Vegas Locals $ 1,155,224 $ 1,164,115 Downtown Las Vegas 138,159 128,682 Midwest and South 2,634,742 2,728,996 Total Reportable Segment assets 3,928,125 4,021,793 Corporate 422,775 400,591 Total assets $ 4,350,900 $ 4,422,384 Capital Expenditures The Company's capital expenditures by Reportable Segment, consisted of the following: Year Ended December 31, (In thousands) 2015 2014 2013 Capital Expenditures: Las Vegas Locals $ 41,772 $ 31,653 $ 30,861 Downtown Las Vegas 13,000 9,917 5,505 Midwest and South 60,887 89,029 66,683 Total Reportable Segment Capital Expenditures 115,659 130,599 103,049 Corporate 12,646 (8,786 ) 12,173 Other — — 28 Total Capital Expenditures 128,305 121,813 115,250 Change in Accrued Property Additions 2,865 15,938 6,913 Cash-Based Capital Expenditures $ 131,170 $ 137,751 $ 122,163 The Company utilizes the Corporate entities to centralize the development of major renovation and other capital development projects that are included as construction in progress. After the project is complete, the corporate entities transfer the projects to the segment subsidiaries.

Selected Quarterly Financial In

Selected Quarterly Financial Information (Unaudited)	12 Months Ended
	Dec. 31, 2015
Quarterly Financial Information Disclosure [Abstract]
Selected Quarterly Financial Information (Unaudited)	SELECTED QUARTERLY FINANCIAL INFORMATION (UNAUDITED) The following table presents selected quarterly financial information: Year Ended December 31, 2015 (In thousands, except per share data) First Second Third Fourth Year Summary Operating Results: Net revenues $ 550,578 $ 559,867 $ 546,313 $ 542,674 $ 2,199,432 Operating income 71,883 83,094 69,423 46,802 271,202 Income (loss) from continuing operations, net of tax $ 30,504 $ (12,390 ) $ 7,015 $ (14,434 ) $ 10,695 Income from discontinued operations, net of tax 4,599 5,965 18,410 7,565 36,539 Net income (loss) attributable to Boyd Gaming Corporation $ 35,103 $ (6,425 ) $ 25,425 $ (6,869 ) $ 47,234 Basic net income (loss) per common share: Continuing operations $ 0.27 $ (0.11 ) $ 0.06 $ (0.13 ) $ 0.10 Discontinued operations 0.04 0.05 0.17 0.07 0.32 Basic net income (loss) per common share $ 0.31 $ (0.06 ) $ 0.23 $ (0.06 ) $ 0.42 Diluted net income (loss) per common share: Continuing operations $ 0.27 $ (0.11 ) $ 0.06 $ (0.13 ) $ 0.10 Discontinued operations 0.04 0.05 0.16 0.07 0.32 Diluted net income (loss) per common share $ 0.31 $ (0.06 ) $ 0.22 $ (0.06 ) $ 0.42 Year Ended December 31, 2014 (In thousands, except per share data) First Second Third Fourth Year Summary Operating Results: Net revenues $ 541,085 $ 540,680 $ 528,897 $ 531,593 $ 2,142,255 Operating income 61,560 58,749 41,802 11,621 173,732 Loss from continuing operations, net of tax $ (1,112 ) $ (3,971 ) $ (12,256 ) $ (33,286 ) $ (50,625 ) Income (loss) from discontinued operations, net of tax (10,113 ) 9,309 8,928 863 8,987 Income (loss) from discontinued operations attributable to noncontrolling interest, net of tax 5,043 (4,669 ) (11,777 ) — (11,403 ) Net income (loss) attributable to Boyd Gaming Corporation $ (6,182 ) $ 669 $ (15,105 ) $ (32,423 ) $ (53,041 ) Basic net income (loss) per common share: Continuing operations $ (0.01 ) $ (0.04 ) $ (0.11 ) $ (0.30 ) $ (0.46 ) Discontinued operations (0.05 ) 0.05 (0.03 ) 0.01 (0.02 ) Basic net income (loss) per common share $ (0.06 ) $ 0.01 $ (0.14 ) $ (0.29 ) $ (0.48 ) Diluted net income (loss) per common share: Continuing operations $ (0.01 ) $ (0.04 ) $ (0.11 ) $ (0.30 ) $ (0.46 ) Discontinued operations (0.05 ) 0.05 (0.03 ) 0.01 (0.02 ) Diluted net income (loss) per common share $ (0.06 ) $ 0.01 $ (0.14 ) $ (0.29 ) $ (0.48 ) Because income (loss) per share amounts are calculated using the weighted average number of common and dilutive common equivalent shares outstanding during each quarter, the sum of the per share amounts for the four quarters does not equal the total income (loss) per share amounts for the year. The per share amounts in the second half of 2014 were impacted by our issuance of 18,975,000 shares of common stock in the third quarter of 2014.

Condensed Consolidating Financi

Condensed Consolidating Financial Information	12 Months Ended
	Dec. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Condensed Consolidating Financial Information	CONDENSED CONSOLIDATING FINANCIAL INFORMATION Separate condensed consolidating financial information for our subsidiary guarantors and non-guarantors of our 9.00% Senior Notes due July 2020 and our 6.875% Senior Notes due May 2023 is presented below. The notes are fully and unconditionally guaranteed, on a joint and several basis, by certain of our current and future domestic restricted subsidiaries, all of which are 100% owned by us. The non-guarantors primarily represent 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% Senior Notes due 2026 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 December 31, 2015 and 2014, the condensed consolidating statements of operations for the years ended December 31, 2015, 2014 and 2013 and the condensed consolidating statements of cash flows for the years ended December 31, 2015, 2014 and 2013. We have reclassified certain prior year amounts in the current year presentation to reflect the designation of the Restricted Subsidiaries listed above as subsidiary guarantors. Condensed Consolidating Balance Sheets 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 73,902 10,415 — (508 ) 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 — 1,702,317 — — (1,702,317 ) — Other assets, net 12,521 17,527 18,293 — — 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 $ 5,865,462 $ 92,402 $ 221 $ (5,250,515 ) $ 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 34,723 213,296 — — — 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 $ 5,865,462 $ 92,402 $ 221 $ (5,250,515 ) $ 4,350,900 Condensed Consolidating Balance Sheets - continued December 31, 2014 Non- Non- Guarantor Guarantor Subsidiaries Subsidiaries Guarantor (100% (Not 100% (In thousands) Parent Subsidiaries Owned) Owned) Eliminations Consolidated Assets Cash and cash equivalents $ 2 $ 143,580 $ 1,540 $ 219 $ — $ 145,341 Other current assets 10,234 78,242 8,602 — (469 ) 96,609 Property and equipment, net 65,365 2,179,813 40,930 — — 2,286,108 Investments in subsidiaries 3,345,735 7,167 — — (3,352,902 ) — Intercompany receivable — 1,636,197 — — (1,636,197 ) — Other assets, net 12,595 21,464 17,991 — — 52,050 Intangible assets, net — 910,190 24,059 — — 934,249 Goodwill, net — 684,529 781 — — 685,310 Investment in unconsolidated subsidiary held for sale — 222,717 — — — 222,717 Total assets $ 3,433,931 $ 5,883,899 $ 93,903 $ 219 $ (4,989,568 ) $ 4,422,384 Liabilities and Stockholders' Equity Current maturities of long-term debt $ 21,500 $ 8,253 $ — $ — $ — $ 29,753 Other current liabilities 82,711 219,868 25,100 — (237 ) 327,442 Accumulated losses of subsidiaries in excess of investment — — 227 — (227 ) — Intercompany payable 668,310 — 967,374 397 (1,636,081 ) — Long-term debt, net of current maturities and debt issuance costs 2,183,485 1,191,613 — — — 3,375,098 Other long-term liabilities 39,888 212,116 — — — 252,004 Boyd Gaming Corporation stockholders' equity (deficit) 438,037 4,252,049 (898,798 ) (178 ) (3,353,073 ) 438,037 Noncontrolling interest — — — — 50 50 Total stockholders' equity (deficit) 438,037 4,252,049 (898,798 ) (178 ) (3,353,023 ) 438,087 Total liabilities and stockholders' equity $ 3,433,931 $ 5,883,899 $ 93,903 $ 219 $ (4,989,568 ) $ 4,422,384 Condensed Consolidating Statements of Operations Year Ended December 31, 2015 Non- Non- Guarantor Guarantor Subsidiaries Subsidiaries Guarantor (100% (Not 100% (In thousands) Parent Subsidiaries Owned) Owned) Eliminations Consolidated Net revenues $ 121,541 $ 2,173,147 $ 48,353 $ — $ (143,609 ) $ 2,199,432 Operating costs and expenses Operating 1,800 1,145,181 43,843 — — 1,190,824 Selling, general and administrative 48,173 267,661 6,604 — (18 ) 322,420 Maintenance and utilities — 103,086 1,462 — — 104,548 Depreciation and amortization 6,179 196,865 4,074 — — 207,118 Corporate expense 71,700 1,781 3,460 — — 76,941 Project development, preopening and writedowns 884 2,351 3,596 76 — 6,907 Impairment of assets — 17,500 1,065 — — 18,565 Other operating items, net 599 308 — — — 907 Intercompany expenses 1,204 140,971 1,416 — (143,591 ) — Total operating costs and expenses 130,539 1,875,704 65,520 76 (143,609 ) 1,928,230 Equity in earnings of subsidiaries 190,570 (2,204 ) (76 ) — (188,290 ) — Operating income (loss) 181,572 295,239 (17,243 ) (76 ) (188,290 ) 271,202 Other expense (income) Interest expense, net 125,890 96,818 24 — — 222,732 Loss on early extinguishments of debt 30,829 9,904 — — — 40,733 Other, net 396 2,959 321 — — 3,676 Total other expense, net 157,115 109,681 345 — — 267,141 Income (loss) before income taxes 24,457 185,558 (17,588 ) (76 ) (188,290 ) 4,061 Income taxes benefit (provision) 22,777 (16,089 ) (54 ) — — 6,634 Income (loss) from continuing operations, net of tax 47,234 169,469 (17,642 ) (76 ) (188,290 ) 10,695 Income from discontinued operations, net of tax — 36,539 — — — 36,539 Net income (loss) $ 47,234 $ 206,008 $ (17,642 ) $ (76 ) $ (188,290 ) $ 47,234 Comprehensive income (loss) $ 46,971 $ 205,745 $ (17,642 ) $ (76 ) $ (188,027 ) $ 46,971 Condensed Consolidating Statements of Operations - continued Year Ended December 31, 2014 Non- Non- Guarantor Guarantor Subsidiaries Subsidiaries Guarantor (100% (Not 100% (In thousands) Parent Subsidiaries Owned) Owned) Eliminations Consolidated Net revenues $ 117,159 $ 2,114,021 $ 48,687 $ — $ (137,612 ) $ 2,142,255 Operating costs and expenses Operating 1,800 1,134,312 48,330 — — 1,184,442 Selling, general and administrative 46,708 273,924 7,187 — (220 ) 327,599 Maintenance and utilities — 108,002 1,523 1 — 109,526 Depreciation and amortization 5,667 200,356 2,892 — — 208,915 Corporate expense 71,951 1,849 1,826 — — 75,626 Project development, preopening and writedowns 105 8,894 4,586 162 — 13,747 Impairment of assets 320 41,090 7,271 — — 48,681 Other operating items, net 164 (177 ) — — — (13 ) Intercompany expenses 1,204 134,710 1,478 — (137,392 ) — Total operating costs and expenses 127,919 1,902,960 75,093 163 (137,612 ) 1,968,523 Equity in earnings of subsidiaries 85,268 (2,764 ) (162 ) — (82,342 ) — Operating income (loss) 74,508 208,297 (26,568 ) (163 ) (82,342 ) 173,732 Other expense (income) Interest expense, net 132,204 95,953 24 — — 228,181 Loss on early extinguishments of debt — 1,536 — — — 1,536 Other, net (793 ) (683 ) 1,524 — — 48 Total other expense, net 131,411 96,806 1,548 — — 229,765 Income (loss) before income taxes (56,903 ) 111,491 (28,116 ) (163 ) (82,342 ) (56,033 ) Income taxes benefit (provision) 3,862 1,644 (98 ) — — 5,408 Income (loss) from continuing operations, net of tax (53,041 ) 113,135 (28,214 ) (163 ) (82,342 ) (50,625 ) Income (loss) from discontinued operations, net of tax — (13,819 ) — 22,806 — 8,987 Income from discontinued operations attributable to noncontrolling interest, net of tax — — — — (11,403 ) (11,403 ) Net income (loss) attributable to controlling interest $ (53,041 ) $ 99,316 $ (28,214 ) $ 22,643 $ (93,745 ) $ (53,041 ) Comprehensive income (loss) $ (51,577 ) $ 100,780 $ (28,214 ) $ 22,643 $ (95,209 ) $ (51,577 ) Consolidating Statements of Operations - continued Year Ended December 31, 2013 Non- Non- Guarantor Guarantor Subsidiaries Subsidiaries Guarantor (100% (Not 100% (In thousands) Parent Subsidiaries Owned) Owned) Eliminations Consolidated Net revenues $ 123,951 $ 2,170,332 $ 49,937 $ 1,933 $ (147,415 ) $ 2,198,738 Operating costs and expenses Operating 1,848 1,167,767 49,266 — — 1,218,881 Selling, general and administrative 46,880 287,007 7,601 — (42 ) 341,446 Maintenance and utilities — 105,228 1,467 — — 106,695 Depreciation and amortization 6,619 209,744 2,304 — — 218,667 Corporate expense 59,128 2,793 1,328 — — 63,249 Project development, preopening and writedowns 1,586 3,956 6,722 41 (1,934 ) 10,371 Impairment of assets — 16,835 1,250 — (12,734 ) 5,351 Other operating items, net 427 2,388 46 — — 2,861 Intercompany expenses 1,213 142,213 2,015 — (145,441 ) — Total operating costs and expenses 117,701 1,937,931 71,999 41 (160,151 ) 1,967,521 Equity in earnings of subsidiaries 95,175 (1,906 ) — — (93,269 ) — Operating income (loss) 101,425 230,495 (22,062 ) 1,892 (80,533 ) 231,217 Other expense (income) Interest expense, net 153,893 104,555 23 2,377 — 260,848 Loss on early extinguishments of debt 25,001 3,343 2 — — 28,346 Other, net 137 (2,160 ) (67 ) — — (2,090 ) Total other expense, net 179,031 105,738 (42 ) 2,377 — 287,104 Income (loss) from continuing operations before income taxes (77,606 ) 124,757 (22,020 ) (485 ) (80,533 ) (55,887 ) Income taxes benefit (provision) (2,658 ) (5,069 ) 43 — — (7,684 ) Income (loss) from continuing operations, net of tax (80,264 ) 119,688 (21,977 ) (485 ) (80,533 ) (63,571 ) Income (loss) from discontinued operations, net of tax — — 23,442 (55,692 ) (12,733 ) (44,983 ) Loss from discontinued operations attributable to noncontrolling interest, net of tax — — — — 27,846 27,846 Net income (loss) (80,264 ) 119,688 1,465 (56,177 ) (65,420 ) (80,708 ) Net loss attributable to noncontrolling interest — — — — 444 444 Net income (loss) attributable to controlling interest $ (80,264 ) $ 119,688 $ 1,465 $ (56,177 ) $ (64,976 ) $ (80,264 ) Comprehensive income (loss) $ (80,819 ) $ 119,133 $ 1,465 $ (56,177 ) $ (64,865 ) $ (81,263 ) Condensed Consolidating Statements of Cash Flows Year Ended December 31, 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 $ 102,080 $ 237,041 $ (13,085 ) $ (76 ) $ (209 ) $ 325,751 Cash flows from investing activities Capital expenditures (48,591 ) (82,392 ) (187 ) — — (131,170 ) Net activity with affiliates — (66,691 ) — — 66,691 — Distributions from subsidiary 11,200 — — — (11,200 ) — Other investing activities 3,292 1,236 — — — 4,528 Net cash from investing activities (34,099 ) (147,847 ) (187 ) — 55,491 (126,642 ) Cash flows from financing activities Borrowings under bank credit facility 1,033,500 345,500 — — — 1,379,000 Payments under bank credit facility (1,211,200 ) (425,150 ) — — — (1,636,350 ) Proceeds from issuance of senior notes, net 750,000 — — — — 750,000 Debt financing costs, net (14,004 ) — — — — (14,004 ) Payments on retirements of long-term debt (500,000 ) (3 ) (157,810 ) — — (657,813 ) Premium and consent fees paid (24,246 ) — — — — (24,246 ) Net activity with affiliates (105,720 ) — 172,124 78 (66,482 ) — Distributions to parent — (11,100 ) (100 ) — 11,200 — Share-based compensation activities, net 3,689 — — — — 3,689 Net cash from financing activities (67,981 ) (90,753 ) 14,214 78 (55,282 ) (199,724 ) Cash flows from discontinued operations Cash flows from operating activities — 14,095 — — — 14,095 Cash flows from investing activities — — — — — — Cash flows from financing activities — — — — — — Net cash from discontinued operations — 14,095 — — — 14,095 Net change in cash and cash equivalents — 12,536 942 2 — 13,480 Cash and cash equivalents, beginning of period 2 143,580 1,540 219 — 145,341 Cash and cash equivalents, end of period $ 2 $ 156,116 $ 2,482 $ 221 $ — $ 158,821 Condensed Consolidating Statements of Cash Flows - continued Year Ended December 31, 2014 Non- Non- Guarantor Guarantor Subsidiaries Subsidiaries Guarantor (100% (Not 100% (In thousands) Parent Subsidiaries Owned) Owned) Eliminations Consolidated Cash flows from operating activities Net cash from operating activities $ (39,524 ) $ 323,402 $ 1,847 $ 4,290 $ (117 ) $ 289,898 Cash flows from investing activities Capital expenditures (43,164 ) (94,442 ) (145 ) — — (137,751 ) Investments in and advances to unconsolidated subsidiaries, net — — — 153 — 153 Net activity with affiliates — (158,791 ) — — 158,791 — Distributions from subsidiary 5,300 — — — (5,300 ) — Other investing activities — (670 ) (5,242 ) — — (5,912 ) Net cash from investing activities (37,864 ) (253,903 ) (5,387 ) 153 153,491 (143,510 ) Cash flows from financing activities Borrowings under bank credit facility 830,400 317,400 — — — 1,147,800 Payments under bank credit facility (910,700 ) (377,150 ) — — — (1,287,850 ) Debt financing costs, net (83 ) — — — — (83 ) Payments under note payable — (9 ) — — — (9 ) Net activity with affiliates 155,952 — 2,590 132 (158,674 ) — Distributions to parent — (5,200 ) (100 ) — 5,300 — Share-based compensation activities, net 1,791 — — — — 1,791 Other financing activities 30 — — — — 30 Net cash from financing activities 77,390 (64,959 ) 2,490 132 (153,374 ) (138,321 ) Cash flows from discontinued operations Cash flows from operating activities — 1,419 — 31,542 — 32,961 Cash flows from investing activities — — — (36,470 ) — (36,470 ) Cash flows from financing activities — — — (37,055 ) — (37,055 ) Net cash from discontinued operations — 1,419 — (41,983 ) — (40,564 ) Net change in cash and cash equivalents 2 5,959 (1,050 ) (37,408 ) — (32,497 ) Cash and cash equivalents, beginning of period — 137,621 2,590 100 — 140,311 Change in cash classified as discontinued operations — — — 37,527 — 37,527 Cash and cash equivalents, end of period $ 2 $ 143,580 $ 1,540 $ 219 $ — $ 145,341 Condensed Consolidating Statements of Cash Flows - continued Year Ended December 31, 2013 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 $ (229,447 ) $ 508,045 $ (53,638 ) $ 3,932 $ 327 $ 229,219 Cash flows from investing activities Capital expenditures (44,985 ) (76,941 ) (237 ) — — (122,163 ) Proceeds from sale of Echelon, net 343,750 — — — — 343,750 Proceeds from sale of other assets, net 4,875 — — — — 4,875 Cash paid for exercise of LVE option (187,000 ) — — — — (187,000 ) Investments in and advances to unconsolidated subsidiaries, net (2,400 ) — — (4,335 ) 2,400 (4,335 ) Net activity with affiliates — (377,752 ) 2,001 42 375,709 — Distribution from subsidiary 9,620 — — — (9,620 ) — Other investing activities — 3,433 (4,686 ) (24 ) — (1,277 ) Net cash from investing activities 123,860 (451,260 ) (2,922 ) (4,317 ) 368,489 33,850 Cash flows from financing activities Borrowings under bank credit facility 2,920,675 354,700 — — — 3,275,375 Payments under bank credit facility (2,927,800 ) (406,950 ) — — — (3,334,750 ) Debt financing costs, net (24,349 ) (10,288 ) — — — (34,637 ) Payments under note payable (10,341 ) (479 ) — — (10,820 ) Payments on retirements of long-term debt (459,278 ) — — — — (459,278 ) Advances from parent — 2,400 — — (2,400 ) — Net activity with affiliates 376,036 — — — (376,036 ) — Distributions to parent — (9,500 ) (120 ) — 9,620 — Share-based compensation activities, net 13,752 — — — — 13,752 Proceeds from sale of common stock, net 216,467 — — — — 216,467 Other financing activities (2,095 ) — — — — (2,095 ) Net cash from financing activities 103,067 (70,117 ) (120 ) — (368,816 ) (335,986 ) Cash flows from discontinued operations Cash flows from operating activities — — (2,144 ) 47,816 — 45,672 Cash flows from investing activities — — 56,751 (14,272 ) — 42,479 Cash flows from financing activities — — — (30,224 ) — (30,224 ) Net cash from discontinued operations — — 54,607 3,320 — 57,927 Net change in cash and cash equivalents (2,520 ) (13,332 ) (2,073 ) 2,935 — (14,990 ) Cash and cash equivalents, beginning of period 2,520 150,953 4,380 568 — 158,421 Change in cash classified as discontinued operations — — 283 (3,403 ) — (3,120 ) Cash and cash equivalents, end of period $ — $ 137,621 $ 2,590 $ 100 $ — $ 140,311

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2015
Related Party Transactions [Abstract]
Related Party Transactions	RELATED PARTY TRANSACTIONS Boyd Percentage Ownership William S. Boyd, our Executive Chairman of the Board of Directors, together with his immediate family, beneficially owned approximately 27% of our outstanding shares of common stock as of December 31, 2015 . As such, the Boyd family has the ability to significantly influence our affairs, including the election of members of our Board of Directors and, except as otherwise provided by law, approving or disapproving other matters submitted to a vote of our stockholders, including a merger, consolidation or sale of assets. For each of the years ended December 31, 2015 , 2014 and 2013 , there were no related party transactions between the Company and the Boyd family other than compensation, including salary and equity incentives. Borgata Ground Leases Borgata leases approximately 8.4 acres from MGM that provides the land on which Borgata's existing surface parking lot resides. The lease is on a month-to-month term and may be terminated by either party effective on the last day of the month that is three months after notice is given. Pursuant to the surface lot ground lease agreement, Borgata's lease payment is comprised of a de minimus monthly payment to MGM and the property taxes, which are paid directly to the taxing authority. Property taxes incurred for this ground lease agreement were $0.8 million through September 30, 2014, the date of deconsolidation, and $3.2 million for the year ended December 31, 2013. These amounts are included in income (loss) from discontinued operations on the consolidated statements of operations.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2015
Subsequent Events [Abstract]
Subsequent Events	SUBSEQUENT EVENTS We have evaluated all events or transactions that occurred after December 31, 2015 . During this period, up to the filing date, we did not identify any subsequent events, the effects of which would require disclosure or adjustment to our financial position or results of operations.

Summary of Significant Accoun27

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	Organization Boyd Gaming Corporation (and together with its subsidiaries, the "Company," the "Registrant", "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". The consolidated financial statements reflect the impact of the following events: • Presentation of our equity investment in Borgata Hotel Casino & Spa ("Borgata"), and results of Borgata prior to deconsolidation on September 30, 2014, as discontinued operations for all periods presented (see Notes 2 and 3); • Aggregation of Peninsula and Midwest & South segments following the refinancing of Peninsula Gaming, LLC, ("Peninsula") debt on September 2, 2016 (see Notes 8 and 15); • Reclassification of 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., from "Non-Guarantor Subsidiaries (100% Owned)" to "Guarantor Subsidiaries" for purposes of our condensed consolidating financial information (see Note 17.) As of December 31, 2015, we are a diversified operator of 21 wholly owned gaming entertainment properties. Headquartered in Las Vegas, we have gaming operations in Nevada, Illinois, Indiana, Iowa, Kansas, Louisiana and Mississippi which we aggregate in order to present the following three reportable segments: Las Vegas Locals Gold Coast Hotel and Casino Las Vegas, Nevada The Orleans Hotel and Casino Las Vegas, Nevada Sam's Town Hotel and Gambling Hall Las Vegas, Nevada Suncoast Hotel and Casino Las Vegas, Nevada Eldorado Casino Henderson, Nevada Jokers Wild Casino Henderson, Nevada Downtown Las Vegas California Hotel and Casino Las Vegas, Nevada Fremont Hotel and Casino Las Vegas, Nevada Main Street Station Casino, Brewery and Hotel Las Vegas, Nevada Midwest and South 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 sale of our equity interest in Borgata (see Note 2, Acquisitions and Divestitures ), we no longer report our interest in Borgata as a Reportable Segment. In third quarter 2016, the Peninsula Gaming, LLC, ("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 concluded that the properties previously comprising the Peninsula segment have been aggregated into the Midwest and South reportable segment, and we have retrospectively adjusted the presentation for all periods presented. In addition to these properties, we own and operate a travel agency and a captive insurance company that underwrites travel-related insurance, each located in Hawaii. Financial results for our travel agency and our captive insurance company are included in our Downtown Las Vegas segment, as our Downtown Las Vegas properties concentrate significant marketing efforts on gaming customers from Hawaii. Basis of Presentation The consolidated financial statements include the accounts of the Company and its subsidiaries. Investments in unconsolidated affiliates, which are 50% or less owned and 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 material intercompany accounts and transactions have been eliminated in consolidation. Discontinued Operations On August 1, 2016, Boyd Gaming completed the sale of its 50% equity interest in Marina District Development Holding Company, LLC ("MDDHC"), the parent company of Borgata, to MGM Resorts International ("MGM") pursuant to an Equity Purchase Agreement (the "Purchase Agreement") enter 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 and MGM. (See Note 2, 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 consolidated financial statements. Our consolidated financial statements reflect the results of operations and cash flows of our Dania Jai-Alai property for periods prior to its May 2013 disposition as discontinued operations. See Note 2, Acquisitions and Divestitures , for further discussion.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents include highly liquid investments with maturities of three months or less at their date of purchase, 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.
Restricted Cash	Restricted Cash Restricted cash consists primarily of advance payments related to: (i) future bookings with our Hawaiian travel agency; and (ii) amounts restricted by regulation for gaming and racing purposes. These restricted cash balances are invested in highly liquid instruments with a maturity of 90 days or less. These restricted cash balances are held by high credit quality financial institutions. The carrying value of these instruments approximates their fair value due to their short maturities
Accounts Receivable, net	Accounts Receivable, net Accounts receivable consist primarily of casino, hotel and other receivables. Accounts receivable are typically non-interest bearing and are initially recorded at cost. Accounts are written off when management deems the account to be uncollectible, based upon historical collection experience, the age of the receivable and other relevant economic factors. An estimated allowance for doubtful accounts is maintained to reduce our receivables to their carrying amount. As a result, the net carrying value approximates fair value.
Inventories	Inventories Inventories consist primarily of food and beverage and retail items and are stated at the lower of cost or market. Cost is determined using the weighted-average inventory method.
Property and Equipment, Net	Property and Equipment, net Property and equipment are stated at cost. Depreciation is computed using the straight-line method over the estimated useful lives of the assets or, for leasehold improvements, over the shorter of the asset's useful life or term of the lease. The estimated useful lives of our major components of property and equipment are: Building and improvements 3 through 40 years Riverboats and barges 5 through 40 years Furniture and equipment 1 through 10 years Gains or losses on disposals of assets are recognized as incurred. Costs of major improvements are capitalized, while costs of normal repairs and maintenance are charged to expense as incurred. For an asset that is held for sale, we recognize the asset at the lower of carrying value or fair market value, less costs of disposal, as estimated based on comparable asset sales, solicited offers, or a discounted cash flow model. For a long-lived asset to be held and used, we review the asset for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. We then compare the estimated undiscounted future cash flows of the asset to the carrying value of the asset. The asset is not impaired if the undiscounted future cash flows exceed its carrying value. If the carrying value exceeds the undiscounted future cash flows, then an impairment charge is recorded, typically measured using a discounted cash flow model, which is based on the estimated future results of the relevant reporting unit discounted using our weighted-average cost of capital and market indicators of terminal year free cash flow multiples. All resulting recognized impairment charges are recorded as Impairment of Assets within operating expenses.
Capitalized Interest	Capitalized Interest Interest costs associated with major construction projects are capitalized as part of the cost of the constructed assets. When no debt is incurred specifically for a project, interest is capitalized on amounts expended for the project using our weighted-average cost of borrowing. Capitalization of interest ceases when the project (or discernible portions of the project) is substantially complete. If substantially all of the construction activities of a project are suspended, capitalization of interest will cease until such activities are resumed. Interest capitalized during the years ended December 31, 2015 , 2014 and 2013 was $0.1 million , $1.4 million and $1.1 million , respectively.
Equity Method Investments	Investment in Unconsolidated Subsidiary We have a 50% non-controlling investment in Borgata, an unconsolidated subsidiary, accounted for under the equity method since its deconsolidation on September 30, 2014. Under the equity method, carrying value is adjusted for our share of the investees’ earnings and losses, as well as capital contributions to and distributions from this entity. We evaluate our equity method investment for impairment when events or changes in circumstances indicate that the carrying value of such investment may have experienced an other-than-temporary decline in value. If such conditions exist, we compare the estimated fair value of the investment to its carrying value to determine if an impairment is indicated and determines whether such impairment is other than temporary based on its assessment of all relevant factors. Estimated fair value is determined using a discounted cash flow analysis based on estimated future cash flows of the investee.
Marketable Securities, Available-for-sale Securities	Investment in Available for Sale Securities We have an investment in $21.4 million aggregate principal amount of 7.5% Urban Renewal Tax Increment Revenue Bonds, Taxable Series 2007 ("City Bonds"). This investment is classified as available-for-sale and is recorded at fair value. The fair value at December 31, 2015 and 2014 was $17.8 million and $18.4 million , respectively. At both December 31, 2015 and 2014 , $0.4 million is included in prepaid expenses and other current assets, and $17.4 million and $18.0 million , respectively, is included in other assets, net. Future maturities of the City Bonds, excluding the discount, for the years ending December 31 are summarized as follows: (In thousands) For the year ending December 31, 2016 $ 410 2017 440 2018 475 2019 510 2020 550 Thereafter 18,985 Total $ 21,370
Schedule of Bond Maturity Dates	Future maturities of the City Bonds, excluding the discount, for the years ending December 31 are summarized as follows: (In thousands) For the year ending December 31, 2016 $ 410 2017 440 2018 475 2019 510 2020 550 Thereafter 18,985 Total $ 21,370
Intangible Assets	Intangible Assets Intangible assets include customer relationships, favorable lease rates, development agreements, gaming license rights and trademarks. Amortizing Intangible Assets Customer relationships represent the value of repeat business associated with our customer loyalty programs. These intangible assets are being amortized on an accelerated method over their approximate useful life. Favorable lease rates represent the amount by which acquired lease rental rates are favorable to market terms. These favorable lease values are amortized over the remaining lease term, primarily on leasehold land interests, originally ranging in duration from 41 to 52 years . Development agreements are contracts between two parties establishing an agreement for development of a product or service. These agreements are amortized over the respective cash flow period of the related agreement. Indefinite-Lived Intangible Assets Trademarks are based on the value of our brands, which reflect the level of service and quality we provide and from which we generate repeat business. Gaming license rights represent the value of the license to conduct gaming in certain jurisdictions, which is subject to highly extensive regulatory oversight, and a limitation on the number of licenses available for issuance therein. These assets, considered indefinite-lived intangible assets, are not subject to amortization, but instead are subject to an annual impairment test, and between annual test dates in certain circumstances. If the fair value of an indefinite-lived intangible asset is less than its carrying amount, an impairment loss is recognized equal to the difference. License rights are tested for impairment using a discounted cash flow approach, and trademarks are tested for impairment using the relief-from-royalty method.
Goodwill	Goodwill Goodwill is an asset representing the future economic benefits arising from other assets in a business combination that are not individually identified and separately recognized. Goodwill is not subject to amortization, but it is subject to an annual impairment test and between annual test dates in certain circumstances. We evaluate goodwill using a weighted average allocation of both the income and market approach models. The income approach is based upon a discounted cash flow method, whereas the market approach uses the guideline public company method. Specifically, the income approach focuses on the expected cash flow of the subject reporting unit, considering the available cash flow for a finite period of years. Available cash flow is defined as the amount of cash that could be distributed as a dividend without impairing the future profitability or operations of the reporting unit. The underlying premise of the income approach is that the value of goodwill can be measured by the present value of the net economic benefit to be received over the life of the reporting unit. The market approach focuses on comparing the reporting unit to selected reasonable similar (or "guideline") publicly-traded companies. Under this method, valuation multiples are: (i) derived from the operating data of selected guideline companies; (ii) evaluated and adjusted based on the strengths and weaknesses of our reporting unit relative to the selected guideline companies; and (iii) applied to the operating data of our reporting unit to arrive at an indication of value. The application of the market approach results in an estimate of the price reasonable expected to be realized from the sale of the subject reporting unit.
Revenue Recognition, Loyalty Programs [Policy Text Block]	Player Loyalty Point Program We have established promotional programs to encourage repeat business from frequent and active slot machine customers and other patrons. Members earn points based on gaming activity and such points can be redeemed for complimentary slot play, food and beverage, and other free goods and services. We record points redeemed for complimentary slot play as a reduction to gaming revenue and points redeemed for food and beverage and other free goods and services as promotional allowances. The accrual for unredeemed points is based on estimates and assumptions regarding the redemption mix of complimentary slot play, food and beverage, and other free goods and services and the costs of providing those benefits. Historical data is used to assist in the determination of the estimated accruals. The player loyalty point program accrual is included in accrued liabilities on our consolidated balance sheets.
Long-Term Debt, Net	Long-Term Debt, Net Long-term debt, net is reported as the outstanding debt amount net of amortized cost. Any unamortized debt issuance costs, which include legal and other direct costs related to the issuance of our outstanding debt, or discount granted to the initial purchasers or lenders upon issuance of our debt instruments is recorded as a direct reduction to the face amount of our outstanding debt (see further discussion under Recently Issued Accounting Pronouncements - Accounting Standards Update 2015-03 ). The debt issuance costs and discount are accreted to interest expense using the effective interest method over the contractual term of the underlying debt. In the event that our debt is modified, repurchased or otherwise reduced prior to its original maturity date, we ratably reduce the unamortized debt issuance costs and discount and record a loss on extinguishment of debt.
Income Taxes	Income Taxes Income taxes are recorded under the asset and liability method, whereby deferred tax assets and liabilities are recognized based on the future tax consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases, and attributable to operating loss and tax credit carryforwards. We reduce the carrying amounts of deferred tax assets by a valuation allowance, if based on the available evidence it is more likely than not that such assets will not be realized. Accordingly, the need to establish valuation allowances for deferred tax assets is continually assessed based on a more-likely-than-not realization threshold. This assessment considers, among other matters, the nature, frequency and severity of current and cumulative losses, forecasts of future profitability, the duration of statutory carryforward periods, our experience with the utilization of operating loss and tax credit carryforwards before expiration and tax planning strategies. Our current rate is impacted by adjustments that are largely independent of our operating results before taxes. Such adjustments relate primarily to the accrual of non-cash tax expense in connection with the tax amortization of indefinite-lived intangible assets that are not available to offset existing deferred tax assets. The deferred tax liabilities created by the tax amortization of these intangibles cannot be used to offset corresponding increases in the net operating loss deferred tax assets when determining our valuation allowance. Other Long Term Tax Liabilities The Company's income tax returns are subject to examination by the Internal Revenue Service ("IRS") and other tax authorities in the locations where it operates. The Company assesses potentially unfavorable outcomes of such examinations based on accounting standards for uncertain income taxes, which prescribe a minimum recognition threshold a tax position is required to meet before being recognized in the financial statements. Uncertain tax position accounting standards apply to all tax positions related to income taxes. These accounting standards utilize a two-step approach for evaluating tax positions. Recognition occurs when the Company concludes that a tax position, based on its technical merits, is more likely than not to be sustained upon examination. Measurement is only addressed if the position is deemed to be more likely than not to be sustained. The tax benefit is measured as the largest amount of benefit that is more likely than not to be realized upon settlement. Use of the term "more likely than not" indicates the likelihood of occurrence is greater than 50%. Tax positions failing to qualify for initial recognition are recognized in the first subsequent interim period that they meet the "more likely than not" standard. If it is subsequently determined that a previously recognized tax position no longer meets the "more likely than not" standard, it is required that the tax position is derecognized. Accounting standards for uncertain tax positions specifically prohibit the use of a valuation allowance as a substitute for derecognition of tax positions. As applicable, the Company will recognize accrued penalties and interest related to unrecognized tax benefits in the provision for income taxes. Accrued interest and penalties are included in other long-term tax liabilities on the balance sheet.
Self-Insurance Reserves	Self-Insurance Reserves We are self-insured for general liability costs and self-insured up to certain stop loss amounts for employee health coverage and workers' compensation costs. Insurance claims and reserves include accruals of estimated settlements for known claims, as well as accruals of estimates for claims incurred but not yet reported. In estimating these accruals, we consider historical loss experience and make judgments about the expected levels of costs per claim. Management believes the estimates of future liability are reasonable based upon our methodology; however, changes in health care costs, accident frequency and severity and other factors could materially affect the estimate for these liabilities. Certain of these claims represent obligations to make future payments; and therefore we discount such reserves to an amount representing the present value of the claims which will be paid in the future using a blended rate, which represents the inherent risk and the average payout duration. Self-insurance reserves are included in other liabilities on our consolidated balance sheets.
Accumulated Other Comprehensive Income (Loss)	Accumulated Other Comprehensive Income (Loss) Comprehensive income (loss) includes net income (loss) and other comprehensive income (loss). Components of the Company's comprehensive income (loss) are reported in the accompanying consolidated statements of changes in stockholders' equity and consolidated statements of comprehensive income (loss). The accumulated other comprehensive income (loss) at December 31, 2015 , consists of unrealized gains and losses on the investment available for sale resulting from changes in fair value.
Noncontrolling Interest	Noncontrolling Interest Noncontrolling interest primarily represents: (i) until the deconsolidation of Borgata on September 30, 2014, the 50% interest in Marina District Development Holding Co., LLC ("Holding Company") held by the Divestiture Trust for the economic benefit of MGM Resorts International ("MGM"), which was initially recorded at fair value at the March 24, 2010 date of the effective change in control; and (ii) until the Echelon sale, which closed on March 4, 2013, all 100% of the members' equity interest in LVE, the variable interest entity which had been consolidated in our financial statements, but in which we held no equity interest.
Revenue Recognition	Revenue Recognition Gaming revenue represents the net win from gaming activities, which is the aggregate difference between gaming wins and losses. The majority of our gaming revenue is counted in the form of cash and chips and therefore is not subject to any significant or complex estimation procedures. Cash discounts, commissions and other cash incentives to customers related to gaming play are recorded as a reduction of gross gaming revenues. Race revenue recognition criteria are met at the time the results of the event are official. Room revenue recognition criteria are met at the time of occupancy. Food and beverage revenue recognition criteria are met at the time of service.
Promotional Allowances	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.
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 consolidated statements of operations. These taxes totaled approximately $332.1 million , $330.8 million and $347.5 million for the years ended December 31, 2015 , 2014 and 2013 , respectively.
Advertising Expense	Advertising Expense Direct advertising costs are expensed the first time such advertising appears. Advertising costs are included in selling, general and administrative expenses on the consolidated statements of operations and totaled $33.4 million , $32.2 million and $30.4 million for the years ended December 31, 2015 , 2014 and 2013 , respectively.
Corporate Expense	Corporate Expense Corporate expense represents unallocated payroll, professional fees, aircraft costs and various other expenses that are not directly related to our casino hotel operations.
Project Development, Preopening and Writedowns	Project Development, Preopening and Writedowns Project development, preopening and writedowns represent: (i) certain costs incurred and recoveries realized related to the activities associated with various acquisition opportunities, dispositions and other business development activities in the ordinary course of business; (ii) certain costs of start-up activities that are expensed as incurred and do not qualify as capital costs; and (iii) asset write-downs. The following reconciles our project development, preopening and writedowns expenses to provide the amounts incurred, net of the amounts eliminated upon the consolidation of LVE prior to the deconsolidation of the entity due to the sale of Echelon: Year Ended (In thousands) December 31, 2013 Project development, preopening and writedown expense: Amounts incurred by Boyd Gaming Corporation $ 12,304 Amounts eliminated upon consolidation of LVE (1,933 ) Amounts reported in our consolidated statements of operations $ 10,371
Share-Based Compensation	Share-Based Compensation 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. Compensation costs related to stock option awards are calculated based on the fair value of each major option grant on the date of the grant using the Black-Scholes option pricing model, which requires the following assumptions: expected stock price volatility, risk-free interest rates, expected option lives and dividend yields. We formed our assumptions using historical experience and observable market conditions.
Earnings per Share	Net Income (Loss) per Share Basic net income (loss) per share is computed by dividing net income (loss) applicable to Boyd Gaming Corporation stockholders by the weighted-average number of common shares outstanding during the period. Diluted earnings per share reflects the additional dilution for all potentially-dilutive securities, such as stock options. Due to the net losses for the years ended December 31, 2014 and 2013 , the effect of all potential common share equivalents was anti-dilutive, and therefore all such shares were excluded from the computation of diluted weighted average shares outstanding for this period. The amount of potential common share equivalents were as follows: Year Ended December 31, (In thousands) 2014 2013 Potential dilutive effect 913.9 955.6
Concentration of Credit Risk	Concentration of Credit Risk Financial instruments that subject us to credit risk consist of cash equivalents and accounts receivable. Our policy is to limit the amount of credit exposure to any one financial institution, and place investments with financial institutions evaluated as being creditworthy, or in short-term money market and tax-free bond funds which are exposed to minimal interest rate and credit risk. We have bank deposits which may at times exceed federally-insured limits. Concentration of credit risk, with respect to gaming receivables, is limited through our credit evaluation process. We issue markers to approved gaming customers only following credit checks and investigations of creditworthiness.
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.
Revisions and Reclassifications	Reclassifications Certain prior period amounts presented in our consolidated financial statements have been reclassified to conform to the current year presentation. These reclassifications relate to debt issuance costs being recorded as a direct deduction from the carrying amount of the related debt liability (see further discussion under Recently Issued Accounting Pronouncements - Accounting Standards Update 2015-03 ). This reclassification reduced our total assets and total liabilities as previously reported in our consolidated balance sheet for December 31, 2014, by $56.5 million . In addition, asset transactions costs that were previously disaggregated in our consolidated statements of operations for the years ended December 31, 2014 and 2013 were accumulated with preopening expenses. This reclassification had no effect on our retained earnings or net loss as previously reported.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements Accounting Standards Update 2015-17, Balance Sheet Classification of Deferred Taxes ("Update 2015-17") In November 2015, the FASB issued Update 2015-17 which requires that deferred tax assets and liabilities be presented in the balance sheet as noncurrent. 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 adopted this change in accounting principle during the fourth quarter 2015 prospectively to all deferred tax liabilities and assets, including any related valuation allowance. The deferred tax liabilities and assets in prior periods were not retrospectively adjusted. The Company determined that the impact of the new standard on its consolidated financial statements was not material. Accounting Standards Update 2015-16, Simplifying the Accounting for Measurement-Period Adjustments ("Update 2015-16") In September 2015, the FASB issued Update 2015-16, which requires that an acquirer recognize adjustments to provisional amounts that are identified during the measurement period in the reporting period in which the adjustment amounts are determined. The acquirer must record, in the same period’s financial statements, the effect on earnings of changes in depreciation, amortization, or other income effects, if any, as a result of the change to the provisional amounts, calculated as if the accounting had been completed at the acquisition date. Update 2015-16 further requires an entity to present separately on the face of the income statement or disclose in the notes, the portion of the amount recorded in current-period earnings by line item that would have been recorded in previous reporting periods if the adjustment to the provisional amounts had been recognized as of the acquisition date. The standard is effective for fiscal years, and interim periods within those years, beginning after December 15, 2015, with early adoption permitted. The impact of the new standard will depend on any future events whereby we have any business combinations and any adjustments to the provisional amounts identified during the measurement period are recorded. Accounting Standards Update 2015-15, Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements ("Update 2015-15") In August 2015, the FASB issued Update 2015-15, which further clarifies the presentation and subsequent measurement of debt issuance costs related to line-of-credit arrangements. Debt issuance costs related to line-of-credit arrangements can either be recorded as a direct deduction from the carrying amount of the related debt liability, consistent with debt discounts, or can be recorded as an asset and subsequently amortized ratably over the term of the line-of-credit arrangement, regardless of whether there are any outstanding borrowings on the line-of-credit arrangement. The Company has elected to record debt issuance costs related to line-of-credit arrangements as a direct deduction from the carrying amount of the related debt liability, consistent with the treatment of all other debt issuance costs with the adoption of Accounting Standards Update 2015-03, Simplifying the Presentation of Debt Issuance Costs (“Update 2015-03”) in the fourth quarter 2015 . See further discussion under Update 2015-03 of the impact of the adoption of Update 2015-15 and Update 2015-03 below. Accounting Standards Update 2015-14, Revenue from Contracts with Customers - Deferral of the Effective Date ("Update 2015-14") In August 2015, the FASB issued Update 2015-14, which defers the implementation of Accounting Standards Update 2014-09, Revenue from Contracts with Customers ("Update 2014-09") for one year from the initial effective date. The initial effective date of Update 2014-09 was for annual reporting periods beginning after December 15, 2016, and early adoption was not permitted. Update 2015-14 extends the effective date to annual reporting periods beginning after December 15, 2017, including interim reporting periods within that reporting period. Earlier application is permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting periods within that reporting period. The Company is evaluating the impact of the adoption of Update 2015-14 and 2014-09 to the consolidated financial statements. Accounting Standards Update 2015-11, Simplifying the Measurement of Inventory ("Update 2015-11") In July 2015, the FASB issued Update 2015-11, which provides guidance on inventory measurement. Inventory, excluding inventory that is measured using last-in, first-out or the retail inventory method, should be measured at the lower of cost and net realizable value. The standard is effective for fiscal years, and interim periods within those years, beginning after December 15, 2016, and early adoption is permitted. The Company determined that the impact of the new standard on its consolidated financial statements will not be material. Accounting Standards Update 2015-08, Business Combinations ("Update 2015-08") In May 2015, the FASB issued Update 2015-08, which provides updates to guidance related to pushdown accounting and is effective immediately. The impact of the new standard will depend on any future events whereby we obtain control of an entity and elect to apply pushdown accounting. Accounting Standards Update 2015-05, Customers Accounting for Fees Paid in a Cloud Computing Arrangement ("Update 2015-05") In April 2015, the FASB issued Update 2015-05, which provides guidance on a customer's accounting for cloud computing costs. The standard is effective for fiscal years, and interim periods within those years, beginning after December 15, 2015, and early adoption is permitted. The Company determined that the impact of the new standard on its consolidated financial statements will not be material. Accounting Standards Update 2015-03, Simplifying the Presentation of Debt Issuance Costs ("Update 2015-03") In April 2015, the FASB issued Update 2015-03, which requires that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of the related debt liability, consistent with debt discounts. The Company adopted Update 2015-03, including the election under Update 2015-15, in the fourth quarter 2015 and as a result has reclassified debt financing costs, net of $56.5 million as of December 31, 2014 from an asset to a reduction of long-term debt, net of current maturities and debt issuance costs on the consolidated balance sheet. See additional disclosure of such amounts in Note 8, Long-Term Debt. Accounting Standards Update 2015-02, Amendments to the Consolidation Analysis ("Update 2015-02") In February 2015, the FASB issued Update 2015-02, which amends the consolidation requirements in Accounting Standards Codification 810 and changes the consolidation analysis required under GAAP. The standard is effective for fiscal years, and interim periods within those years, beginning after December 15, 2015, with early adoption permitted. The Company determined that the impact of the new standard on its consolidated financial statements will not be material. Accounting Standards Update 2015-01, Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items ("Update 2015-01") In January 2015, the FASB issued Update 2015-01, which eliminated from GAAP the concept of an extraordinary item. An extraordinary item is an event or transaction that is both (1) unusual in nature and (2) infrequently occurring. Under Update 2015-01, an entity will no longer (1) segregate an extraordinary item from the results of ordinary operations; (2) separately present an extraordinary item on its income statement, net of tax, after income from continuing operations; or (3) disclose income taxes and earnings-per-share data applicable to an extraordinary item. The standard is effective for fiscal years, and interim periods within those years, beginning after December 15, 2015, with early adoption permitted. The Company determined that the impact of the new standard on its consolidated financial statements will not be material. Accounting Standards Update 2014-15, Disclosure of Uncertainties About an Entity's Ability to Continue as a Going Concern ("Update 2014-15") In August 2014, the FASB issued Update 2014-15, which provides guidance on determining when and how reporting entities must disclose going-concern uncertainties in their financial statements. The pronouncement is effective for fiscal years, and interim periods within those years, beginning after December 15, 2016, with early adoption permitted. The Company determined that the impact of the new standard on its consolidated financial statements will not be material. Accounting Standards Update 2014-12 Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period ("Update 2014-12") In June 2014, the FASB issued Update 2014-12. Update 2014-12 requires that a performance target that affects vesting and that could be achieved after the requisite service period be treated as a performance condition. As such, the performance target should not be reflected in estimating the grant-date fair value of the award. The standard is effective for annual reporting periods beginning after December 15, 2015, with early adoption permitted. The Company is evaluating the potential impacts of the new standard on its existing stock-based compensation plans. Accounting Standards Update 2014-09, Revenue from Contracts with Customers ("Update 2014-09") In May 2014, the FASB issued Update 2014-09, which outlines a new, single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance, including industry-specific guidance. The pronouncement is effective, as amended in Updated 2015-14, for fiscal years, and interim periods within those years, beginning after December 15, 2017, and early adoption is permitted for fiscal years beginning after December 15, 2016. The Company is evaluating the impact of the adoption of Update 2014-09 to the 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 Accoun28

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Schedule of Composition of Segments	Headquartered in Las Vegas, we have gaming operations in Nevada, Illinois, Indiana, Iowa, Kansas, Louisiana and Mississippi which we aggregate in order to present the following three reportable segments: Las Vegas Locals Gold Coast Hotel and Casino Las Vegas, Nevada The Orleans Hotel and Casino Las Vegas, Nevada Sam's Town Hotel and Gambling Hall Las Vegas, Nevada Suncoast Hotel and Casino Las Vegas, Nevada Eldorado Casino Henderson, Nevada Jokers Wild Casino Henderson, Nevada Downtown Las Vegas California Hotel and Casino Las Vegas, Nevada Fremont Hotel and Casino Las Vegas, Nevada Main Street Station Casino, Brewery and Hotel Las Vegas, Nevada Midwest and South 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
Schedule of Allowance for Doubtful Accounts	The activity comprising our allowance for doubtful accounts is as follows: Year Ended December 31, (In thousands) 2015 2014 2013 Beginning balance, January 1, $ 1,971 $ 2,913 $ 3,337 Additions 361 277 45 Deductions (245 ) (1,219 ) (469 ) Ending balance $ 2,087 $ 1,971 $ 2,913
Schedule of Property and Equipment	The estimated useful lives of our major components of property and equipment are: Building and improvements 3 through 40 years Riverboats and barges 5 through 40 years Furniture and equipment 1 through 10 years Property and equipment, net consists of the following: December 31, (In thousands) 2015 2014 Land $ 229,857 $ 229,684 Buildings and improvements 2,539,578 2,534,618 Furniture and equipment 1,152,277 1,079,878 Riverboats and barges 238,743 239,669 Construction in progress 42,497 35,675 Other 7,404 11,502 Total property and equipment 4,210,356 4,131,026 Less accumulated depreciation 1,985,014 1,844,918 Property and equipment, net $ 2,225,342 $ 2,286,108
Schedule of Bond Maturity Dates	Future maturities of the City Bonds, excluding the discount, for the years ending December 31 are summarized as follows: (In thousands) For the year ending December 31, 2016 $ 410 2017 440 2018 475 2019 510 2020 550 Thereafter 18,985 Total $ 21,370
Changes in Self-Insurance Reserves	Self-insurance reserves are included in other liabilities on our consolidated balance sheets. Year Ended December 31, (In thousands) 2015 2014 2013 Beginning balance $ 33,004 $ 32,507 $ 30,654 Additions Charged to costs and expenses 80,311 80,734 90,903 Payments made (83,247 ) (80,237 ) (89,050 ) Ending balance $ 30,068 $ 33,004 $ 32,507
Schedule of Promotional Allowances	The amounts included in promotional allowances are as follows: Year Ended December 31, (In thousands) 2015 2014 2013 Rooms $ 77,177 $ 77,751 $ 75,673 Food and beverage 150,598 151,677 155,530 Other 14,870 11,109 12,454 Total promotional allowances $ 242,645 $ 240,537 $ 243,657 The estimated costs of providing such promotional allowances are as follows: Year Ended December 31, (In thousands) 2015 2014 2013 Rooms $ 35,605 $ 36,837 $ 37,520 Food and beverage 133,717 138,040 141,915 Other 12,290 11,407 11,695 Total cost of promotional allowances $ 181,612 $ 186,284 $ 191,130
Schedule of Preopening Expenses	The following reconciles our project development, preopening and writedowns expenses to provide the amounts incurred, net of the amounts eliminated upon the consolidation of LVE prior to the deconsolidation of the entity due to the sale of Echelon: Year Ended (In thousands) December 31, 2013 Project development, preopening and writedown expense: Amounts incurred by Boyd Gaming Corporation $ 12,304 Amounts eliminated upon consolidation of LVE (1,933 ) Amounts reported in our consolidated statements of operations $ 10,371
Weighted-Average Assumptions Used in Estimating the Fair Value of Significant Stock Option Grants and Awards	The following table discloses the weighted-average assumptions used in estimating the fair value of our significant stock option grants and awards: Year Ended December 31, 2015 2014 2013 Expected stock price volatility 49.06 % 54.14 % 73.75 % Annual dividend rate — — — Risk-free interest rate 1.59 % 1.64 % 1.40 % Expected option life (in years) 5.3 5.4 5.3 Estimated fair value per share $ 9.06 $ 5.70 $ 6.09

Deconsolidation of Certain In29

Deconsolidation of Certain Interests (Tables)	12 Months Ended
	Dec. 31, 2015
Condensed Financial Statements, Captions [Line Items]
Impact of Deconsolidation of Borgata [Table Text Block]	The following table presents the carrying values of the major categories of assets and liabilities of Borgata, immediately preceding its deconsolidation on September 30, 2014, which were excluded from our consolidated balance sheet as of September 30, 2014: September 30, (In thousands) 2014 ASSETS Current assets $ 98,119 Long-term assets 1,220,036 Total Assets $ 1,318,155 LIABILITIES AND NONCONTROLLING INTERESTS Current liabilities $ 106,666 Long-term liabilities 786,278 Noncontrolling interests 191,833 Total Liabilities and Noncontrolling Interests $ 1,084,777
Condensed Financial Statements [Table Text Block]	Summarized balance sheet and results of operations information for periods subsequent to the deconsolidation of Borgata on September 30, 2014 is as follows: Balance Sheet Information December 31, (In thousands) 2015 2014 Current assets $ 97,935 $ 100,297 Property and other long-term assets, net 1,149,337 1,196,339 Current liabilities 117,452 122,150 Long-term debt and other liabilities 687,307 762,609 Equity 455,685 411,877 Results of Operations Information Twelve Months Ended Three Months Ended (In thousands) December 31, 2015 December 31, 2014 Net revenues $ 804,166 $ 179,147 Operating expenses 657,324 157,896 Operating income 146,842 21,251 Interest expense 59,681 17,431 Loss on early extinguishments of debt 18,895 740 State income tax expense (benefit) (3,731 ) 446 Net income $ 71,997 $ 2,634

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	12 Months Ended
	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	The estimated useful lives of our major components of property and equipment are: Building and improvements 3 through 40 years Riverboats and barges 5 through 40 years Furniture and equipment 1 through 10 years Property and equipment, net consists of the following: December 31, (In thousands) 2015 2014 Land $ 229,857 $ 229,684 Buildings and improvements 2,539,578 2,534,618 Furniture and equipment 1,152,277 1,079,878 Riverboats and barges 238,743 239,669 Construction in progress 42,497 35,675 Other 7,404 11,502 Total property and equipment 4,210,356 4,131,026 Less accumulated depreciation 1,985,014 1,844,918 Property and equipment, net $ 2,225,342 $ 2,286,108

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2015
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Schedule of Intangible Assets	Intangible assets consist of the following: 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 December 31, 2014 Weighted Gross Cumulative Average Life Carrying Cumulative Impairment Intangible (In thousands) Remaining Value Amortization Losses Assets, Net Amortizing intangibles: Customer relationships 2.9 years $ 139,600 $ (87,642 ) $ — $ 51,958 Favorable lease rates 33.4 years 45,370 (10,956 ) — 34,414 Development agreement — 21,373 — — 21,373 206,343 (98,598 ) — 107,745 Indefinite lived intangible assets: Trademarks Indefinite 129,501 — (3,500 ) 126,001 Gaming license rights Indefinite 873,335 (33,960 ) (138,872 ) 700,503 1,002,836 (33,960 ) (142,372 ) 826,504 Balance, December 31, 2014 $ 1,209,179 $ (132,558 ) $ (142,372 ) $ 934,249
Schedule of Changes in Intangible Assets	The following table sets forth the changes in these intangible assets: (In thousands) Customer Relationships Non-competition Agreement Favorable Lease Rates Development Agreements Trademarks Gaming License Rights Intangible Assets, Net Balance, January 1, 2013 $ 130,941 $ 2,846 $ 36,503 $ 21,373 $ 126,800 $ 741,175 $ 1,059,638 Additions — — — — 4,687 — 4,687 Impairments — — — — (3,200 ) (900 ) (4,100 ) Amortization (45,674 ) (2,846 ) (1,045 ) — — — (49,565 ) Balance, December 31, 2013 85,267 — 35,458 21,373 128,287 740,275 1,010,660 Additions — — — — 14 — 14 Impairments — — — — (300 ) (39,772 ) (40,072 ) Amortization (33,309 ) — (1,044 ) — — — (34,353 ) Other — — — — (2,000 ) — (2,000 ) Balance, December 31, 2014 51,958 — 34,414 21,373 126,001 700,503 934,249 Additions — — — — — — — Impairments — — — — — (17,502 ) (17,502 ) Amortization (25,652 ) — (1,041 ) — — — (26,693 ) Balance, December 31, 2015 $ 26,306 $ — $ 33,373 $ 21,373 $ 126,001 $ 683,001 $ 890,054
Schedule of Expected Amortization Expense	Future amortization is as follows: (In thousands) Customer Relationships Favorable Lease Rates Total For the year ending December 31, 2016 $ 14,870 $ 1,043 $ 15,913 2017 11,436 1,043 12,479 2018 — 1,043 1,043 2019 — 1,043 1,043 2020 — 1,043 1,043 Thereafter — 28,158 28,158 Total future amortization $ 26,306 $ 33,373 $ 59,679

Goodwill (Tables)

Goodwill (Tables)	12 Months Ended
	Dec. 31, 2015
Goodwill [Abstract]
Schedule of Goodwill By Segment [Table Text Block]	Goodwill consists of the following: (In thousands) Gross Carrying Value Cumulative Amortization Cumulative Impairment Losses Goodwill, Net Goodwill, net by Reportable Segment: Las Vegas Locals $ 378,192 $ — $ (165,479 ) $ 212,713 Downtown Las Vegas 6,997 (6,134 ) — 863 Midwest and South 471,734 — — 471,734 Balance, December 31, 2015 $ 856,923 $ (6,134 ) $ (165,479 ) $ 685,310

Accrued Liabilities (Tables)

Accrued Liabilities (Tables)	12 Months Ended
	Dec. 31, 2015
Payables and Accruals [Abstract]
Schedule of Accrued Liabilities	Accrued liabilities consist of the following: December 31, (In thousands) 2015 2014 Payroll and related expenses $ 71,815 $ 69,672 Interest 35,337 33,985 Gaming liabilities 37,496 35,698 Player loyalty program liabilities 18,491 19,058 Accrued liabilities 86,379 80,853 Total accrued liabilities $ 249,518 $ 239,266

Long-Term Debt (Tables)

Long-Term Debt (Tables)	12 Months Ended
	Dec. 31, 2015
Line of Credit Facility [Line Items]
Schedule of Long-term Debt Instruments	Long-term debt, net of current maturities and debt issuance costs consists of the following: 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 December 31, 2014 Interest Unamortized Rates at Outstanding Unamortized Origination Long-Term (In thousands) Dec. 31, 2014 Principal Discount Fees and Costs Debt, Net Boyd Gaming Corporation Debt: Bank credit facility 3.66 % $ 1,387,425 $ (3,589 ) $ (14,660 ) $ 1,369,176 9.125% senior notes due 2018 9.13 % 500,000 — (12,235 ) 487,765 9.00% senior notes due 2020 9.00 % 350,000 — (1,926 ) 348,074 HoldCo Note 8.00 % 151,740 (11,743 ) (29 ) 139,968 2,389,165 (15,332 ) (28,850 ) 2,344,983 Peninsula Gaming Debt: Bank credit facility 4.25 % 742,400 — (23,593 ) 718,807 8.375% senior notes due 2018 8.38 % 350,000 — (8,942 ) 341,058 Other various 3 — — 3 1,092,403 — (32,535 ) 1,059,868 Total long-term debt 3,481,568 (15,332 ) (61,385 ) 3,404,851 Less current maturities 29,753 — — 29,753 Long-term debt, net $ 3,451,815 $ (15,332 ) $ (61,385 ) $ 3,375,098
Schedule of Line of Credit Facilities	The outstanding principal amounts under the Boyd Gaming Credit Facility are comprised of the following: December 31, (In thousands) 2015 2014 Revolving Credit Facility $ 240,000 $ 300,000 Term A Loan 183,275 221,375 Term B Loan 730,750 840,750 Swing Loan 55,700 25,300 Total outstanding principal amounts under the Boyd Gaming Credit Facility $ 1,209,725 $ 1,387,425
Maximum Total Leverage Ratio	The maximum permitted consolidated Total Leverage Ratio is calculated as Consolidated Funded Indebtedness to twelve-month trailing Consolidated EBITDA, as defined by the Agreement. The following table provides our maximum Total Leverage Ratio during the remaining term of the Boyd Gaming Credit Facility: Maximum Total For the Trailing Four Quarters Ending Leverage Ratio March 31, 2016 through December 31, 2016 8.25 to 1.00 March 31, 2017 through December 31, 2017 8.00 to 1.00 March 31, 2018 and thereafter 7.75 to 1.00
Maximum Secured Leverage Ratio	The maximum permitted Secured Leverage Ratio is calculated as Secured Indebtedness to twelve-month trailing Consolidated EBITDA, as defined by the Agreement. The following table provides our maximum Secured Leverage Ratio during the remaining term of the Boyd Gaming Credit Facility: Maximum Secured For the Trailing Four Quarters Ending Leverage Ratio March 31, 2015 through December 31, 2016 4.75 to 1.00 March 31, 2017 through December 31, 2017 4.50 to 1.00 March 31, 2018 and thereafter 4.25 to 1.00
Maximum Consolidated Leverage Ratio	The following table provides our maximum Consolidated Leverage Ratio during the remaining term of the Peninsula Credit Facility: Maximum Consolidated For the Trailing Four Quarters Ending Leverage Ratio March 31, 2016 through June 30, 2016 6.00 to 1.00 September 30, 2016 through December 31, 2016 5.75 to 1.00 March 31, 2107 through June 30, 2017 5.50 to 1.00 September 30, 2017 and thereafter 5.25 to 1.00
Schedule of Maturities of Long-term Debt	The scheduled maturities of Boyd Gaming long-term debt, as discussed above, are as follows: (In thousands) Total For the year ending December 31, 2016 $ 29,750 2017 676,000 2018 812,975 2019 9,000 2020 1,044,750 Thereafter 750,000 Total outstanding principal of long-term debt $ 3,322,475

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Deferred Tax Assets and Liabilities	Deferred tax assets and liabilities presented on the consolidated balance sheets are as follows: December 31, (In thousands) 2015 2014 Current deferred tax liability $ — $ 3,087 Non-current deferred tax liability 162,189 142,263 Current deferred tax asset — (117 ) Net deferred tax liability $ 162,189 $ 145,233
Components Comprising Deferred Tax Assets and Liabilities	The components comprising our deferred tax assets and liabilities are as follows: December 31, (In thousands) 2015 2014 Deferred tax assets Federal net operating loss carryforwards $ 308,738 $ 312,113 State net operating loss carryforwards 47,711 41,395 Share-based compensation 32,524 35,122 Other 43,936 42,554 Gross deferred tax assets 432,909 431,184 Valuation allowance (247,761 ) (261,962 ) Deferred tax assets, net of valuation allowance 185,148 169,222 Deferred tax liabilities Difference between book and tax basis of intangible assets 216,655 202,089 Difference between book and tax basis of property 105,732 86,280 State tax liability, net of federal benefit 13,428 11,980 Other 11,522 14,106 Gross deferred tax liabilities 347,337 314,455 Deferred tax liabilities, net $ 162,189 $ 145,233
Summary of Provision (Benefit) for Income Taxes	A summary of the provision (benefit) for income taxes is as follows: Year Ended December 31, (In thousands) 2015 2014 2013 Current Federal $ — $ 442 $ — State 2,052 (289 ) 368 Total current taxes provision (benefit) 2,052 153 368 Deferred Federal (9,493 ) (6,336 ) 5,579 State 807 775 1,737 Total deferred taxes provision (benefit) (8,686 ) (5,561 ) 7,316 Provision (benefit) for income taxes from continuing operations $ (6,634 ) $ (5,408 ) $ 7,684 Provision (benefit) for income taxes included on the consolidated statement of operations Provision (benefit) for income taxes from continuing operations $ (6,634 ) $ (5,408 ) $ 7,684 Provision (benefit) for income taxes from discontinued operations (540 ) 6,161 1,550 Provision (benefit) for income taxes from continuing and discontinued operations $ (7,174 ) $ 753 $ 9,234
Schedule of Effective Income Tax Rate Reconciliation	The following table provides a reconciliation between the federal statutory rate and the effective income tax rate, expressed as a percentage of income from continuing operations before income taxes: Year Ended December 31, 2015 2014 2013 Tax at federal statutory rate 35.0 % 35.0 % 35.0 % Uncertain tax benefits (421.6 )% — % 0.2 % Company provided benefits 152.9 % (3.0 )% 0.2 % Accrued interest on uncertain tax benefits (139.7 )% (2.0 )% 7.7 % Valuation allowance for deferred tax assets 200.9 % (20.9 )% (55.6 )% State income taxes, net of federal benefit 69.2 % (0.9 )% (3.8 )% Compensation-based credits (60.8 )% 2.3 % 2.4 % Other, net 0.7 % (0.8 )% 0.1 % Effective tax rate (163.4 )% 9.7 % (13.8 )%
Reconciliation of Unrecognized Tax Benefits	A reconciliation of the beginning and ending amount of unrecognized tax benefits as follows: Year Ended December 31, (In thousands) 2015 2014 2013 Unrecognized tax benefit, beginning of year $ 30,198 $ 37,059 $ 38,423 Additions: Tax positions related to current year — 487 562 Tax positions related to prior years — — 138 Reductions: Tax positions related to the Deconsolidation of Borgata — (6,221 ) — Lapse of applicable statute of limitations — (1,097 ) — Tax position related to prior years (27,716 ) (30 ) (2,064 ) Settlement with taxing authorities — — — Unrecognized tax benefits $ 2,482 $ 30,198 $ 37,059

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Lease Payments under Noncancelable Operating Leases	Future minimum lease payments required under noncancelable operating leases, which are primarily related to land leases are as follows: (In thousands) Lease Obligations For the year ending December 31, 2016 $ 40,924 2017 44,264 2018 17,218 2019 15,325 2020 13,492 Thereafter 388,213 Total $ 519,436
Schedule of Future Minimum Rental Income	Future minimum rental income, which is primarily related to retail and restaurant facilities located within our properties are as follows: (In thousands) Total Rental Income For the year ending December 31, 2016 $ 1,507 2017 1,370 2018 1,144 2019 634 2020 78 Thereafter 228 Total $ 4,961

Stockholders' Equity and Stoc37

Stockholders' Equity and Stock Incentive Plans (Tables)	12 Months Ended
	Dec. 31, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock Option Plan Activity	Summarized stock option plan activity is as follows: Options Weighted Average Option Price Weighted Average Remaining Term Aggregate Intrinsic Value (In years) (In thousands) Outstanding at January 1, 2013 10,826,004 $ 23.98 Granted 544,330 9.86 Canceled (378,202 ) 20.67 Exercised (1,848,222 ) 7.44 Outstanding at December 31, 2013 9,143,910 26.62 Granted 244,351 11.57 Canceled (1,656,359 ) 34.79 Exercised (562,234 ) 7.39 Outstanding at December 31, 2014 7,169,668 25.73 Granted 200,673 19.98 Canceled (1,463,497 ) 39.82 Exercised (1,301,789 ) 7.53 Outstanding at December 31, 2015 4,605,055 $ 26.14 3.7 $ 21,058 Exercisable at December 31, 2014 6,459,687 $ 27.52 3.4 $ 12,662 Exercisable at December 31, 2015 4,085,555 $ 27.65 3.1 $ 18,145
Information About Stock Options Outstanding and Exercisable	The following table summarizes the information about stock options outstanding and exercisable at December 31, 2015 : Options Outstanding Options Exercisable Range of Exercise Prices Number Outstanding Weighted-Average Remaining Contractual Life (Years) Weighted-Average Exercise Price Number Exercisable Weighted-Average Exercise Price $5.22-$6.70 599,049 6.2 $ 5.88 599,049 $ 5.88 7.55-8.34 553,204 4.6 8.16 553,204 8.16 9.86 416,778 7.9 9.86 260,848 9.86 11.57 244,351 8.9 11.57 81,454 11.57 19.98 200,673 9.8 19.98 — — 33.31 25,000 2.0 33.31 25,000 33.31 38.11 380,000 1.9 38.11 380,000 38.11 39.00 1,195,500 0.8 39.00 1,195,500 39.00 39.78 965,500 1.8 39.78 965,500 39.78 42.69 25,000 0.8 42.69 25,000 42.69 $5.22-$42.69 4,605,055 3.7 $ 26.14 4,085,555 $ 27.65
RSU Activity	Summarized RSU activity is as follows: Restricted Stock Units Weighted Average Grant Date Fair Value Outstanding at January 1, 2013 2,371,147 Granted 1,018,978 $10.03 Canceled (46,131 ) Awarded (588,195 ) Outstanding at December 31, 2013 2,755,799 Granted 696,249 $11.63 Canceled (201,660 ) Awarded (715,892 ) Outstanding at December 31, 2014 2,534,496 Granted 541,016 $19.05 Canceled (40,800 ) Awarded (713,886 ) Outstanding at December 31, 2015 2,320,826
PSU Activity	Summarized PSU activity is as follows: Performance Stock Units Weighted Average Grant Date Fair Value Outstanding at January 1, 2013 829,130 Granted — Canceled (7,497 ) Awarded — Outstanding at December 31, 2013 821,633 Granted 694,294 $11.01 Canceled (104,287 ) Awarded — Outstanding at December 31, 2014 1,411,640 Granted 240,156 $16.75 Performance Adjustment 264,306 Canceled (2,677 ) Awarded (663,945 ) Outstanding at December 31, 2015 1,249,480
Career Shares Activity	Summarized Career Shares activity is as follows: Career Shares Weighted Average Grant Date Fair Value Outstanding at January 1, 2013 702,826 Granted 200,043 $6.78 Canceled (125 ) Awarded (8,437 ) Outstanding at December 31, 2013 894,307 Granted 122,015 $11.31 Canceled (85,765 ) Awarded (33,972 ) Outstanding at December 31, 2014 896,585 Granted 103,018 $12.51 Canceled — Awarded (31,028 ) Outstanding at December 31, 2015 968,575
Share-based Compensation Costs by Award Plan	The following table summarizes our share-based compensation costs by award type: Year Ended December 31, (In thousands) 2015 2014 2013 Stock Options $ 2,821 $ 2,733 $ 2,666 Restricted Stock Units 9,909 8,010 10,610 Performance Stock Units 5,135 6,537 3,678 Career Shares 1,399 1,196 1,937 Total share-based compensation costs $ 19,264 $ 18,476 $ 18,891
Classification Detail of Share-based Employee Compensation Costs	The following table provides classification detail of the total costs related to our share-based employee compensation plans reported in our consolidated statements of operations: Year Ended December 31, (In thousands) 2015 2014 2013 Gaming $ 393 $ 387 $ 351 Food and beverage 75 74 67 Room 36 35 32 Selling, general and administrative 1,996 1,965 1,787 Corporate expense 16,764 16,207 16,654 Other operating items, net — (192 ) — Total share-based compensation expense $ 19,264 $ 18,476 $ 18,891

Noncontrolling Interest (Tables

Noncontrolling Interest (Tables)	12 Months Ended
	Dec. 31, 2015
Noncontrolling Interest [Abstract]
Schedule of Changes in Noncontrolling Interest	Changes in the noncontrolling interest are as follows: (In thousands) Holding Company LVE Other Total Beginning balance, January 1, 2013 $ 208,277 $ (44,961 ) $ 20 $ 163,336 Capital contributions — — — $ — Attributable net loss (27,847 ) (443 ) — (28,290 ) Comprehensive income — — — — Deconsolidation of LVE on March 4, 2013 — 45,404 — 45,404 Balance, December 31, 2013 180,430 — 20 180,450 Capital contributions — — 30 30 Attributable net income 11,403 — — 11,403 Comprehensive income — — — — Deconsolidation of Borgata on September 30, 2014 (191,833 ) — — (191,833 ) Balance, December 31, 2014 — — 50 50 Capital contributions — — — — Attributable net income (loss) — — — — Comprehensive income — — — — Balance, December 31, 2015 $ — $ — $ 50 $ 50

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2015
Fair Value Disclosures [Abstract]
Fair Value, Assets Measured on Recurring Basis	The following tables show the fair values of certain of our financial instruments: 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 December 31, 2014 (In thousands) Balance Level 1 Level 2 Level 3 Assets Cash and cash equivalents $ 145,341 $ 145,341 $ — $ — Restricted cash 18,107 18,107 — — Investment available for sale 18,357 — — 18,357 Liabilities Merger earnout $ 75 $ — $ — $ 75 Contingent payments 3,792 — — 3,792
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Level 3 Inputs	The following tables summarize the changes in fair value of the Company’s Level 3 assets and liabilities: December 31, 2015 Assets Liabilities (In thousands) Investment Merger Earnout Contingent Payments Balance at January 1, 2015 $ 18,357 $ (75 ) $ (3,792 ) Total gains (losses) (realized or unrealized): Included in earnings 125 75 (723 ) Included in other comprehensive income (loss) (263 ) — — Purchases, sales, issuances and settlements: Settlements (380 ) — 883 Ending balance at December 31, 2015 $ 17,839 $ — $ (3,632 ) Gains (losses) included in earnings attributable to the change in unrealized gains relating to assets and liabilities still held at the reporting date: Included in interest income $ 125 $ — $ — Included in interest expense — — (627 ) Included in non-operating income — — (96 ) December 31, 2014 Assets Liabilities (In thousands) Investment Available for Sale Merger Earnout Contingent Payments Balance at January 1, 2014 $ 17,128 $ (1,125 ) $ (4,343 ) Total gains (losses) (realized or unrealized): Included in earnings 119 1,050 (274 ) Included in other comprehensive income (loss) 1,465 — — Purchases, sales, issuances and settlements: Settlements (355 ) — 825 Ending balance at December 31, 2014 $ 18,357 $ (75 ) $ (3,792 ) Gains (losses) included in earnings attributable to the change in unrealized gains relating to assets and liabilities still held at the reporting date: Included in interest income $ 119 $ — $ — Included in interest expense — — (734 ) Included in non-operating income — — 60
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques	The table below summarizes the significant unobservable inputs used in calculating fair value for our Level 3 assets and liabilities: Valuation Technique Unobservable Input Rate Investment available for sale Discounted cash flow Discount rate 10.0 % Contingent payments Discounted cash flow Discount rate 18.5 %
Fair Value, Assets Measured on Recurring and Nonrecurring Basis	The following tables provide the fair value measurement information about our obligation under minimum assessment agreements and other financial instruments: 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 December 31, 2014 (In thousands) Outstanding Face Amount Carrying Value Estimated Fair Value Fair Value Hierarchy Liabilities Obligation under assessment arrangements $ 36,749 $ 28,612 $ 29,529 Level 3 Other financial instruments 300 268 268 Level 3
Fair Value, Liabilities Measured on Recurring and Nonrecurring Basis	The following table provides the fair value measurement information about our long-term debt: 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 9.125% Senior Notes due 2018 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 December 31, 2014 (In thousands) Outstanding Face Amount Carrying Value Estimated Fair Value Fair Value Hierarchy Boyd Gaming Debt: Bank Credit Facility $ 1,387,425 $ 1,369,176 $ 1,395,595 Level 2 9.125% Senior Notes due 2018 500,000 487,765 517,500 Level 1 9.00% Senior Notes due 2020 350,000 348,074 359,625 Level 1 HoldCo Note 151,740 139,968 144,153 Level 3 2,389,165 2,344,983 2,416,873 Peninsula Gaming Debt: Bank credit facility 742,400 718,807 754,364 Level 2 8.375% Senior Notes due 2018 350,000 341,058 363,125 Level 2 Other 3 3 3 Level 3 1,092,403 1,059,868 1,117,492 Total debt $ 3,481,568 $ 3,404,851 $ 3,534,365

Segment Information (Tables)

Segment Information (Tables)	12 Months Ended
	Dec. 31, 2015
Segment Reporting [Abstract]
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 Adjusted EBITDA to operating income (loss), as reported in our accompanying consolidated statements of operations: Year Ended December 31, (In thousands) 2015 2014 2013 Net Revenues Las Vegas Locals $ 610,107 $ 592,652 $ 591,447 Downtown Las Vegas 234,191 224,275 222,715 Midwest and South 1,355,134 1,325,328 1,384,576 Total Reportable Segment Net Revenues $ 2,199,432 $ 2,142,255 $ 2,198,738 Adjusted EBITDA Las Vegas Locals $ 157,312 $ 144,397 $ 137,501 Downtown Las Vegas 49,314 37,309 35,036 Midwest and South 380,942 345,058 365,245 Total Reportable Segment Adjusted EBITDA (1) 587,568 526,764 537,782 Corporate expense (60,177 ) (59,420 ) (46,594 ) Adjusted EBITDA 527,391 467,344 491,188 Other operating costs and expenses Deferred rent 3,428 3,616 3,830 Depreciation and amortization 207,118 208,915 218,667 Project development, preopening and writedowns 6,907 13,747 10,371 Share-based compensation expense 19,264 18,666 18,891 Impairments of assets 18,565 48,681 5,351 Other operating charges, net 907 (13 ) 2,861 Total other operating costs and expenses 256,189 293,612 259,971 Operating income $ 271,202 $ 173,732 $ 231,217
Reconciliation of Assets from Segment to Consolidated	The Company's total assets, by Reportable Segment, consisted of the following amounts: December 31, (In thousands) 2015 2014 Assets Las Vegas Locals $ 1,155,224 $ 1,164,115 Downtown Las Vegas 138,159 128,682 Midwest and South 2,634,742 2,728,996 Total Reportable Segment assets 3,928,125 4,021,793 Corporate 422,775 400,591 Total assets $ 4,350,900 $ 4,422,384
Capital Expenditures by Reportable Segment	The Company's capital expenditures by Reportable Segment, consisted of the following: Year Ended December 31, (In thousands) 2015 2014 2013 Capital Expenditures: Las Vegas Locals $ 41,772 $ 31,653 $ 30,861 Downtown Las Vegas 13,000 9,917 5,505 Midwest and South 60,887 89,029 66,683 Total Reportable Segment Capital Expenditures 115,659 130,599 103,049 Corporate 12,646 (8,786 ) 12,173 Other — — 28 Total Capital Expenditures 128,305 121,813 115,250 Change in Accrued Property Additions 2,865 15,938 6,913 Cash-Based Capital Expenditures $ 131,170 $ 137,751 $ 122,163 The Company utilizes the Corporate entities to centralize the development of major renovation and other capital development projects that are included as construction in progress. After the project is complete, the corporate entities transfer the projects to the segment subsidiaries.

Selected Quarterly Financial 41

Selected Quarterly Financial Information (Unaudited) (Tables)	12 Months Ended
	Dec. 31, 2015
Quarterly Financial Information Disclosure [Abstract]
Selected Quarterly Financial Information	The following table presents selected quarterly financial information: Year Ended December 31, 2015 (In thousands, except per share data) First Second Third Fourth Year Summary Operating Results: Net revenues $ 550,578 $ 559,867 $ 546,313 $ 542,674 $ 2,199,432 Operating income 71,883 83,094 69,423 46,802 271,202 Income (loss) from continuing operations, net of tax $ 30,504 $ (12,390 ) $ 7,015 $ (14,434 ) $ 10,695 Income from discontinued operations, net of tax 4,599 5,965 18,410 7,565 36,539 Net income (loss) attributable to Boyd Gaming Corporation $ 35,103 $ (6,425 ) $ 25,425 $ (6,869 ) $ 47,234 Basic net income (loss) per common share: Continuing operations $ 0.27 $ (0.11 ) $ 0.06 $ (0.13 ) $ 0.10 Discontinued operations 0.04 0.05 0.17 0.07 0.32 Basic net income (loss) per common share $ 0.31 $ (0.06 ) $ 0.23 $ (0.06 ) $ 0.42 Diluted net income (loss) per common share: Continuing operations $ 0.27 $ (0.11 ) $ 0.06 $ (0.13 ) $ 0.10 Discontinued operations 0.04 0.05 0.16 0.07 0.32 Diluted net income (loss) per common share $ 0.31 $ (0.06 ) $ 0.22 $ (0.06 ) $ 0.42 Year Ended December 31, 2014 (In thousands, except per share data) First Second Third Fourth Year Summary Operating Results: Net revenues $ 541,085 $ 540,680 $ 528,897 $ 531,593 $ 2,142,255 Operating income 61,560 58,749 41,802 11,621 173,732 Loss from continuing operations, net of tax $ (1,112 ) $ (3,971 ) $ (12,256 ) $ (33,286 ) $ (50,625 ) Income (loss) from discontinued operations, net of tax (10,113 ) 9,309 8,928 863 8,987 Income (loss) from discontinued operations attributable to noncontrolling interest, net of tax 5,043 (4,669 ) (11,777 ) — (11,403 ) Net income (loss) attributable to Boyd Gaming Corporation $ (6,182 ) $ 669 $ (15,105 ) $ (32,423 ) $ (53,041 ) Basic net income (loss) per common share: Continuing operations $ (0.01 ) $ (0.04 ) $ (0.11 ) $ (0.30 ) $ (0.46 ) Discontinued operations (0.05 ) 0.05 (0.03 ) 0.01 (0.02 ) Basic net income (loss) per common share $ (0.06 ) $ 0.01 $ (0.14 ) $ (0.29 ) $ (0.48 ) Diluted net income (loss) per common share: Continuing operations $ (0.01 ) $ (0.04 ) $ (0.11 ) $ (0.30 ) $ (0.46 ) Discontinued operations (0.05 ) 0.05 (0.03 ) 0.01 (0.02 ) Diluted net income (loss) per common share $ (0.06 ) $ 0.01 $ (0.14 ) $ (0.29 ) $ (0.48 )

Condensed Consolidating Finan42

Condensed Consolidating Financial Information (Tables)	12 Months Ended
	Dec. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Condensed Balance Sheet	Condensed Consolidating Balance Sheets 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 73,902 10,415 — (508 ) 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 — 1,702,317 — — (1,702,317 ) — Other assets, net 12,521 17,527 18,293 — — 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 $ 5,865,462 $ 92,402 $ 221 $ (5,250,515 ) $ 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 34,723 213,296 — — — 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 $ 5,865,462 $ 92,402 $ 221 $ (5,250,515 ) $ 4,350,900 Condensed Consolidating Balance Sheets - continued December 31, 2014 Non- Non- Guarantor Guarantor Subsidiaries Subsidiaries Guarantor (100% (Not 100% (In thousands) Parent Subsidiaries Owned) Owned) Eliminations Consolidated Assets Cash and cash equivalents $ 2 $ 143,580 $ 1,540 $ 219 $ — $ 145,341 Other current assets 10,234 78,242 8,602 — (469 ) 96,609 Property and equipment, net 65,365 2,179,813 40,930 — — 2,286,108 Investments in subsidiaries 3,345,735 7,167 — — (3,352,902 ) — Intercompany receivable — 1,636,197 — — (1,636,197 ) — Other assets, net 12,595 21,464 17,991 — — 52,050 Intangible assets, net — 910,190 24,059 — — 934,249 Goodwill, net — 684,529 781 — — 685,310 Investment in unconsolidated subsidiary held for sale — 222,717 — — — 222,717 Total assets $ 3,433,931 $ 5,883,899 $ 93,903 $ 219 $ (4,989,568 ) $ 4,422,384 Liabilities and Stockholders' Equity Current maturities of long-term debt $ 21,500 $ 8,253 $ — $ — $ — $ 29,753 Other current liabilities 82,711 219,868 25,100 — (237 ) 327,442 Accumulated losses of subsidiaries in excess of investment — — 227 — (227 ) — Intercompany payable 668,310 — 967,374 397 (1,636,081 ) — Long-term debt, net of current maturities and debt issuance costs 2,183,485 1,191,613 — — — 3,375,098 Other long-term liabilities 39,888 212,116 — — — 252,004 Boyd Gaming Corporation stockholders' equity (deficit) 438,037 4,252,049 (898,798 ) (178 ) (3,353,073 ) 438,037 Noncontrolling interest — — — — 50 50 Total stockholders' equity (deficit) 438,037 4,252,049 (898,798 ) (178 ) (3,353,023 ) 438,087 Total liabilities and stockholders' equity $ 3,433,931 $ 5,883,899 $ 93,903 $ 219 $ (4,989,568 ) $ 4,422,384
Schedule of Condensed Income Statement	Condensed Consolidating Statements of Operations Year Ended December 31, 2015 Non- Non- Guarantor Guarantor Subsidiaries Subsidiaries Guarantor (100% (Not 100% (In thousands) Parent Subsidiaries Owned) Owned) Eliminations Consolidated Net revenues $ 121,541 $ 2,173,147 $ 48,353 $ — $ (143,609 ) $ 2,199,432 Operating costs and expenses Operating 1,800 1,145,181 43,843 — — 1,190,824 Selling, general and administrative 48,173 267,661 6,604 — (18 ) 322,420 Maintenance and utilities — 103,086 1,462 — — 104,548 Depreciation and amortization 6,179 196,865 4,074 — — 207,118 Corporate expense 71,700 1,781 3,460 — — 76,941 Project development, preopening and writedowns 884 2,351 3,596 76 — 6,907 Impairment of assets — 17,500 1,065 — — 18,565 Other operating items, net 599 308 — — — 907 Intercompany expenses 1,204 140,971 1,416 — (143,591 ) — Total operating costs and expenses 130,539 1,875,704 65,520 76 (143,609 ) 1,928,230 Equity in earnings of subsidiaries 190,570 (2,204 ) (76 ) — (188,290 ) — Operating income (loss) 181,572 295,239 (17,243 ) (76 ) (188,290 ) 271,202 Other expense (income) Interest expense, net 125,890 96,818 24 — — 222,732 Loss on early extinguishments of debt 30,829 9,904 — — — 40,733 Other, net 396 2,959 321 — — 3,676 Total other expense, net 157,115 109,681 345 — — 267,141 Income (loss) before income taxes 24,457 185,558 (17,588 ) (76 ) (188,290 ) 4,061 Income taxes benefit (provision) 22,777 (16,089 ) (54 ) — — 6,634 Income (loss) from continuing operations, net of tax 47,234 169,469 (17,642 ) (76 ) (188,290 ) 10,695 Income from discontinued operations, net of tax — 36,539 — — — 36,539 Net income (loss) $ 47,234 $ 206,008 $ (17,642 ) $ (76 ) $ (188,290 ) $ 47,234 Comprehensive income (loss) $ 46,971 $ 205,745 $ (17,642 ) $ (76 ) $ (188,027 ) $ 46,971 Condensed Consolidating Statements of Operations - continued Year Ended December 31, 2014 Non- Non- Guarantor Guarantor Subsidiaries Subsidiaries Guarantor (100% (Not 100% (In thousands) Parent Subsidiaries Owned) Owned) Eliminations Consolidated Net revenues $ 117,159 $ 2,114,021 $ 48,687 $ — $ (137,612 ) $ 2,142,255 Operating costs and expenses Operating 1,800 1,134,312 48,330 — — 1,184,442 Selling, general and administrative 46,708 273,924 7,187 — (220 ) 327,599 Maintenance and utilities — 108,002 1,523 1 — 109,526 Depreciation and amortization 5,667 200,356 2,892 — — 208,915 Corporate expense 71,951 1,849 1,826 — — 75,626 Project development, preopening and writedowns 105 8,894 4,586 162 — 13,747 Impairment of assets 320 41,090 7,271 — — 48,681 Other operating items, net 164 (177 ) — — — (13 ) Intercompany expenses 1,204 134,710 1,478 — (137,392 ) — Total operating costs and expenses 127,919 1,902,960 75,093 163 (137,612 ) 1,968,523 Equity in earnings of subsidiaries 85,268 (2,764 ) (162 ) — (82,342 ) — Operating income (loss) 74,508 208,297 (26,568 ) (163 ) (82,342 ) 173,732 Other expense (income) Interest expense, net 132,204 95,953 24 — — 228,181 Loss on early extinguishments of debt — 1,536 — — — 1,536 Other, net (793 ) (683 ) 1,524 — — 48 Total other expense, net 131,411 96,806 1,548 — — 229,765 Income (loss) before income taxes (56,903 ) 111,491 (28,116 ) (163 ) (82,342 ) (56,033 ) Income taxes benefit (provision) 3,862 1,644 (98 ) — — 5,408 Income (loss) from continuing operations, net of tax (53,041 ) 113,135 (28,214 ) (163 ) (82,342 ) (50,625 ) Income (loss) from discontinued operations, net of tax — (13,819 ) — 22,806 — 8,987 Income from discontinued operations attributable to noncontrolling interest, net of tax — — — — (11,403 ) (11,403 ) Net income (loss) attributable to controlling interest $ (53,041 ) $ 99,316 $ (28,214 ) $ 22,643 $ (93,745 ) $ (53,041 ) Comprehensive income (loss) $ (51,577 ) $ 100,780 $ (28,214 ) $ 22,643 $ (95,209 ) $ (51,577 ) Consolidating Statements of Operations - continued Year Ended December 31, 2013 Non- Non- Guarantor Guarantor Subsidiaries Subsidiaries Guarantor (100% (Not 100% (In thousands) Parent Subsidiaries Owned) Owned) Eliminations Consolidated Net revenues $ 123,951 $ 2,170,332 $ 49,937 $ 1,933 $ (147,415 ) $ 2,198,738 Operating costs and expenses Operating 1,848 1,167,767 49,266 — — 1,218,881 Selling, general and administrative 46,880 287,007 7,601 — (42 ) 341,446 Maintenance and utilities — 105,228 1,467 — — 106,695 Depreciation and amortization 6,619 209,744 2,304 — — 218,667 Corporate expense 59,128 2,793 1,328 — — 63,249 Project development, preopening and writedowns 1,586 3,956 6,722 41 (1,934 ) 10,371 Impairment of assets — 16,835 1,250 — (12,734 ) 5,351 Other operating items, net 427 2,388 46 — — 2,861 Intercompany expenses 1,213 142,213 2,015 — (145,441 ) — Total operating costs and expenses 117,701 1,937,931 71,999 41 (160,151 ) 1,967,521 Equity in earnings of subsidiaries 95,175 (1,906 ) — — (93,269 ) — Operating income (loss) 101,425 230,495 (22,062 ) 1,892 (80,533 ) 231,217 Other expense (income) Interest expense, net 153,893 104,555 23 2,377 — 260,848 Loss on early extinguishments of debt 25,001 3,343 2 — — 28,346 Other, net 137 (2,160 ) (67 ) — — (2,090 ) Total other expense, net 179,031 105,738 (42 ) 2,377 — 287,104 Income (loss) from continuing operations before income taxes (77,606 ) 124,757 (22,020 ) (485 ) (80,533 ) (55,887 ) Income taxes benefit (provision) (2,658 ) (5,069 ) 43 — — (7,684 ) Income (loss) from continuing operations, net of tax (80,264 ) 119,688 (21,977 ) (485 ) (80,533 ) (63,571 ) Income (loss) from discontinued operations, net of tax — — 23,442 (55,692 ) (12,733 ) (44,983 ) Loss from discontinued operations attributable to noncontrolling interest, net of tax — — — — 27,846 27,846 Net income (loss) (80,264 ) 119,688 1,465 (56,177 ) (65,420 ) (80,708 ) Net loss attributable to noncontrolling interest — — — — 444 444 Net income (loss) attributable to controlling interest $ (80,264 ) $ 119,688 $ 1,465 $ (56,177 ) $ (64,976 ) $ (80,264 ) Comprehensive income (loss) $ (80,819 ) $ 119,133 $ 1,465 $ (56,177 ) $ (64,865 ) $ (81,263 )
Schedule of Condensed Cash Flow Statement	Condensed Consolidating Statements of Cash Flows Year Ended December 31, 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 $ 102,080 $ 237,041 $ (13,085 ) $ (76 ) $ (209 ) $ 325,751 Cash flows from investing activities Capital expenditures (48,591 ) (82,392 ) (187 ) — — (131,170 ) Net activity with affiliates — (66,691 ) — — 66,691 — Distributions from subsidiary 11,200 — — — (11,200 ) — Other investing activities 3,292 1,236 — — — 4,528 Net cash from investing activities (34,099 ) (147,847 ) (187 ) — 55,491 (126,642 ) Cash flows from financing activities Borrowings under bank credit facility 1,033,500 345,500 — — — 1,379,000 Payments under bank credit facility (1,211,200 ) (425,150 ) — — — (1,636,350 ) Proceeds from issuance of senior notes, net 750,000 — — — — 750,000 Debt financing costs, net (14,004 ) — — — — (14,004 ) Payments on retirements of long-term debt (500,000 ) (3 ) (157,810 ) — — (657,813 ) Premium and consent fees paid (24,246 ) — — — — (24,246 ) Net activity with affiliates (105,720 ) — 172,124 78 (66,482 ) — Distributions to parent — (11,100 ) (100 ) — 11,200 — Share-based compensation activities, net 3,689 — — — — 3,689 Net cash from financing activities (67,981 ) (90,753 ) 14,214 78 (55,282 ) (199,724 ) Cash flows from discontinued operations Cash flows from operating activities — 14,095 — — — 14,095 Cash flows from investing activities — — — — — — Cash flows from financing activities — — — — — — Net cash from discontinued operations — 14,095 — — — 14,095 Net change in cash and cash equivalents — 12,536 942 2 — 13,480 Cash and cash equivalents, beginning of period 2 143,580 1,540 219 — 145,341 Cash and cash equivalents, end of period $ 2 $ 156,116 $ 2,482 $ 221 $ — $ 158,821 Condensed Consolidating Statements of Cash Flows - continued Year Ended December 31, 2014 Non- Non- Guarantor Guarantor Subsidiaries Subsidiaries Guarantor (100% (Not 100% (In thousands) Parent Subsidiaries Owned) Owned) Eliminations Consolidated Cash flows from operating activities Net cash from operating activities $ (39,524 ) $ 323,402 $ 1,847 $ 4,290 $ (117 ) $ 289,898 Cash flows from investing activities Capital expenditures (43,164 ) (94,442 ) (145 ) — — (137,751 ) Investments in and advances to unconsolidated subsidiaries, net — — — 153 — 153 Net activity with affiliates — (158,791 ) — — 158,791 — Distributions from subsidiary 5,300 — — — (5,300 ) — Other investing activities — (670 ) (5,242 ) — — (5,912 ) Net cash from investing activities (37,864 ) (253,903 ) (5,387 ) 153 153,491 (143,510 ) Cash flows from financing activities Borrowings under bank credit facility 830,400 317,400 — — — 1,147,800 Payments under bank credit facility (910,700 ) (377,150 ) — — — (1,287,850 ) Debt financing costs, net (83 ) — — — — (83 ) Payments under note payable — (9 ) — — — (9 ) Net activity with affiliates 155,952 — 2,590 132 (158,674 ) — Distributions to parent — (5,200 ) (100 ) — 5,300 — Share-based compensation activities, net 1,791 — — — — 1,791 Other financing activities 30 — — — — 30 Net cash from financing activities 77,390 (64,959 ) 2,490 132 (153,374 ) (138,321 ) Cash flows from discontinued operations Cash flows from operating activities — 1,419 — 31,542 — 32,961 Cash flows from investing activities — — — (36,470 ) — (36,470 ) Cash flows from financing activities — — — (37,055 ) — (37,055 ) Net cash from discontinued operations — 1,419 — (41,983 ) — (40,564 ) Net change in cash and cash equivalents 2 5,959 (1,050 ) (37,408 ) — (32,497 ) Cash and cash equivalents, beginning of period — 137,621 2,590 100 — 140,311 Change in cash classified as discontinued operations — — — 37,527 — 37,527 Cash and cash equivalents, end of period $ 2 $ 143,580 $ 1,540 $ 219 $ — $ 145,341 Condensed Consolidating Statements of Cash Flows - continued Year Ended December 31, 2013 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 $ (229,447 ) $ 508,045 $ (53,638 ) $ 3,932 $ 327 $ 229,219 Cash flows from investing activities Capital expenditures (44,985 ) (76,941 ) (237 ) — — (122,163 ) Proceeds from sale of Echelon, net 343,750 — — — — 343,750 Proceeds from sale of other assets, net 4,875 — — — — 4,875 Cash paid for exercise of LVE option (187,000 ) — — — — (187,000 ) Investments in and advances to unconsolidated subsidiaries, net (2,400 ) — — (4,335 ) 2,400 (4,335 ) Net activity with affiliates — (377,752 ) 2,001 42 375,709 — Distribution from subsidiary 9,620 — — — (9,620 ) — Other investing activities — 3,433 (4,686 ) (24 ) — (1,277 ) Net cash from investing activities 123,860 (451,260 ) (2,922 ) (4,317 ) 368,489 33,850 Cash flows from financing activities Borrowings under bank credit facility 2,920,675 354,700 — — — 3,275,375 Payments under bank credit facility (2,927,800 ) (406,950 ) — — — (3,334,750 ) Debt financing costs, net (24,349 ) (10,288 ) — — — (34,637 ) Payments under note payable (10,341 ) (479 ) — — (10,820 ) Payments on retirements of long-term debt (459,278 ) — — — — (459,278 ) Advances from parent — 2,400 — — (2,400 ) — Net activity with affiliates 376,036 — — — (376,036 ) — Distributions to parent — (9,500 ) (120 ) — 9,620 — Share-based compensation activities, net 13,752 — — — — 13,752 Proceeds from sale of common stock, net 216,467 — — — — 216,467 Other financing activities (2,095 ) — — — — (2,095 ) Net cash from financing activities 103,067 (70,117 ) (120 ) — (368,816 ) (335,986 ) Cash flows from discontinued operations Cash flows from operating activities — — (2,144 ) 47,816 — 45,672 Cash flows from investing activities — — 56,751 (14,272 ) — 42,479 Cash flows from financing activities — — — (30,224 ) — (30,224 ) Net cash from discontinued operations — — 54,607 3,320 — 57,927 Net change in cash and cash equivalents (2,520 ) (13,332 ) (2,073 ) 2,935 — (14,990 ) Cash and cash equivalents, beginning of period 2,520 150,953 4,380 568 — 158,421 Change in cash classified as discontinued operations — — 283 (3,403 ) — (3,120 ) Cash and cash equivalents, end of period $ — $ 137,621 $ 2,590 $ 100 $ — $ 140,311

Summary of Significant Accoun43

Summary of Significant Accounting Policies (Organization) (Details)	12 Months Ended
	Dec. 31, 2015entity
Organization Attributes [Line Items]
Number of Gaming Entertainment Properties	21
LVE
Organization Attributes [Line Items]
Ownership percentage by noncontrolling owners	100.00%
Borgata
Organization Attributes [Line Items]
Ownership percentage by noncontrolling owners	50.00%

Summary of Significant Accoun44

Summary of Significant Accounting Policies (Consolidation) (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jan. 31, 2010
Consolidated Entities [Line Items]
Equity method investment, ownership percentage	50.00%
Assets	$ 4,350,900	$ 4,422,384
Borgata
Consolidated Entities [Line Items]
Assets			$ 1,318,155
MGM
Consolidated Entities [Line Items]
Equity method investment, ownership percentage				50.00%

Summary of Significant Accoun45

Summary of Significant Accounting Policies (Accounts Receivable, Net) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Allowance for Doubtful Accounts Receivable [Roll Forward]
Beginning balance, January 1,	$ 1,971	$ 2,913	$ 3,337
Additions	361	277	45
Deductions	(245)	(1,219)	(469)
Ending balance	$ 2,087	$ 1,971	$ 2,913

Summary of Significant Accoun46

Summary of Significant Accounting Policies (Property, Plant and Equipment Useful Lives) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Property, Plant and Equipment [Line Items]
Interest Costs Capitalized	$ 0.1	$ 1.4	$ 1.1
Building and Improvements | Minimum
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful lives	3 years
Building and Improvements | Maximum
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful lives	40 years
Riverboats and Barges | Minimum
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful lives	5 years
Riverboats and Barges | Maximum
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful lives	40 years
Furniture and Equipment | Minimum
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful lives	1 year
Furniture and Equipment | Maximum
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful lives	10 years

Summary of Significant Accoun47

Summary of Significant Accounting Policies (Investments) (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Schedule of Available-for-sale Securities [Line Items]
Investment available for sale	$ 17,400	$ 18,000
Available-for-sale securities, current portion	400	400
Peninsula Gaming
Schedule of Available-for-sale Securities [Line Items]
Investment available for sale	$ 17,800	18,400
Available-for-sale securities, current portion		400
Peninsula Gaming | 7.5% City Bonds
Schedule of Available-for-sale Securities [Line Items]
Debt security, interest rate	7.50%
(In thousands)
2,013	$ 410
2,014	440
2,015	475
2,016	510
2,017	550
Thereafter	18,985
Total	21,370
Peninsula Gaming | Other Assets, Net
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale securities, noncurrent portion	$ 17,400	$ 18,000

Summary of Significant Accoun48

Summary of Significant Accounting Policies (Intangible Assets) (Details) - Favorable Lease Rates	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Finite-Lived Intangible Assets [Line Items]
Favorable lease rates, original useful lives	32 years 4 months 24 days	33 years 4 months 24 days
Minimum
Finite-Lived Intangible Assets [Line Items]
Favorable lease rates, original useful lives	41 years
Maximum
Finite-Lived Intangible Assets [Line Items]
Favorable lease rates, original useful lives	52 years

Summary of Significant Accoun49

Summary of Significant Accounting Policies (Noncontrolling Interest) (Details)	Dec. 31, 2015
Borgata
Noncontrolling Interest [Line Items]
Ownership percentage by noncontrolling owners	50.00%
LVE
Noncontrolling Interest [Line Items]
Ownership percentage by noncontrolling owners	100.00%
LVE
Noncontrolling Interest [Line Items]
Ownership percentage by noncontrolling owners	100.00%

Summary of Significant Accoun50

Summary of Significant Accounting Policies (Promotional Allowances) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Allowances [Line Items]
Promotional allowances	$ 242,645	$ 240,537	$ 243,657
Cost of promotional allowances	181,612	186,284	191,130
Rooms
Allowances [Line Items]
Promotional allowances	77,177	77,751	75,673
Cost of promotional allowances	35,605	36,837	37,520
Food and Beverage
Allowances [Line Items]
Promotional allowances	150,598	151,677	155,530
Cost of promotional allowances	133,717	138,040	141,915
Other Products and Services
Allowances [Line Items]
Promotional allowances	14,870	11,109	12,454
Cost of promotional allowances	$ 12,290	$ 11,407	$ 11,695

Summary of Significant Accoun51

Summary of Significant Accounting Policies (Preopening Expenses) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Preopening Expenses [Line Items]
Project development, preopening and writedowns	$ (6,907)	$ (13,747)	$ (10,371)
Consolidated Entity Excluding Variable Interest Entities (VIE) [Member]
Preopening Expenses [Line Items]
Project development, preopening and writedowns			(12,304)
LVE
Preopening Expenses [Line Items]
Project development, preopening and writedowns			$ (1,933)

Summary of Significant Accoun52

Summary of Significant Accounting Policies (Stock Option Valuation Assumptions) (Details) - $ / shares	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Accounting Policies [Abstract]
Expected stock price volatility	49.06%	54.14%	73.75%
Annual dividend rate	0.00%	0.00%	0.00%
Risk-free interest rate	1.59%	1.6429%	1.4038%
Expected option life (in years)	5 years 3 months 11 days	5 years 4 months 24 days	5 years 3 months 11 days
Estimated fair value per share	$ 9.06	$ 5.70	$ 6.09

Summary of Significant Accoun53

Summary of Significant Accounting Policies (Antidilutive Securities) (Details) - shares shares in Millions	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	913.9	955.6

Summary of Significant Accoun54

Summary of Significant Accounting Policies (Other) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Schedule of CRDA Deposits [Line Items]
Cash and cash equivalents, maturity of qualifying investments, maximum	3 months
Restricted cash, maturity of qualifying investments, maximum	90 days
Interest Costs Capitalized	$ 100	$ 1,400	$ 1,100
Self Insurance Reserve [Roll Forward]
Self insurance reserve, beginning balance	33,004	32,507	30,654
Additions
Charged to costs and expenses	80,311	80,734	90,903
Payments made	(83,247)	(80,237)	(89,050)
Self insurance reserve, ending balance	30,068	33,004	32,507
Gaming taxes	332,100	330,800	347,500
Advertising expense	33,400	32,200	30,400
Corporate expense	$ 76,941	$ 75,626	$ 63,249
Borgata
Schedule of CRDA Deposits [Line Items]
Ownership percentage by noncontrolling owners	50.00%

Summary of Significant Accoun55

Summary of Significant Accounting Policies Equity Method Investments (Details)	Dec. 31, 2015
Borgata
Schedule of Equity Method Investments [Line Items]
Ownership percentage by noncontrolling owners	50.00%

Summary of Significant Accoun56

Summary of Significant Accounting Policies Reclassification (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Revisions and Reclassifications	Reclassifications Certain prior period amounts presented in our consolidated financial statements have been reclassified to conform to the current year presentation. These reclassifications relate to debt issuance costs being recorded as a direct deduction from the carrying amount of the related debt liability (see further discussion under Recently Issued Accounting Pronouncements - Accounting Standards Update 2015-03 ). This reclassification reduced our total assets and total liabilities as previously reported in our consolidated balance sheet for December 31, 2014, by $56.5 million . In addition, asset transactions costs that were previously disaggregated in our consolidated statements of operations for the years ended December 31, 2014 and 2013 were accumulated with preopening expenses. This reclassification had no effect on our retained earnings or net loss as previously reported.
Prior Period Reclassification Adjustment		$ 56.5

Asset Acquisitions (Narrative)

Asset Acquisitions (Narrative) (Details) - USD ($) $ in Thousands	Aug. 02, 2016	Sep. 30, 2011	Dec. 31, 2015	Dec. 31, 2014	Jan. 31, 2010
Business Acquisition [Line Items]
Equity method investment, ownership percentage			50.00%
Goodwill, net			$ 685,310	$ 685,310
Other Acquisitions
Refund from Tax Settlement	$ 160,000
Minimum
Other Acquisitions
Obligation to fund certain pre-development costs, annual amount			1,000
Maximum
Other Acquisitions
Obligation to fund certain pre-development costs, annual amount			2,000
Development Agreement
Business Acquisition [Line Items]
Purchase price		$ 24,500
Peninsula
Business Acquisition [Line Items]
Goodwill, net			$ 471,734
Parent Only [Member]
Business Acquisition [Line Items]
Equity method investment, ownership percentage					49.00%
MDDHC [Member]
Business Acquisition [Line Items]
Equity method investment, ownership percentage					1.00%
Borgata [Member]
Other Acquisitions
Refund from Tax Settlement	$ 140,000

Asset Acquisitions (Assets Acqu

Asset Acquisitions (Assets Acquired and Liabilities Assumed) (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Business Acquisition [Line Items]
Goodwill, net	$ 685,310	$ 685,310
Peninsula
Business Acquisition [Line Items]
Goodwill, net	$ 471,734

Asset Acquisitions (Acquired Pr

Asset Acquisitions (Acquired Property and Equipment) (Details)	12 Months Ended
	Dec. 31, 2015
Building and Improvements | Minimum
Business Acquisition [Line Items]
Property and equipment, useful lives	3 years
Building and Improvements | Maximum
Business Acquisition [Line Items]
Property and equipment, useful lives	40 years
Furniture and Equipment | Minimum
Business Acquisition [Line Items]
Property and equipment, useful lives	1 year
Furniture and Equipment | Maximum
Business Acquisition [Line Items]
Property and equipment, useful lives	10 years
Riverboats | Minimum
Business Acquisition [Line Items]
Property and equipment, useful lives	5 years
Riverboats | Maximum
Business Acquisition [Line Items]
Property and equipment, useful lives	40 years

Asset Acquisitions Asset Acquis

Asset Acquisitions Asset Acquisitions (Acquired Intangible Assets) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Finite-Lived and Indefinite-Lived Intangible Assets Acquired as Part of Business Combination [Line Items]
Goodwill, net	$ 685,310	$ 685,310
Trademarks
Finite-Lived and Indefinite-Lived Intangible Assets Acquired as Part of Business Combination [Line Items]
Impairment of Intangible Assets, Indefinite-lived (Excluding Goodwill)	0	300
Gaming License Rights
Finite-Lived and Indefinite-Lived Intangible Assets Acquired as Part of Business Combination [Line Items]
Impairment of Intangible Assets, Indefinite-lived (Excluding Goodwill)	17,502	39,772	$ 900
Peninsula
Finite-Lived and Indefinite-Lived Intangible Assets Acquired as Part of Business Combination [Line Items]
Goodwill, net	$ 471,734
Peninsula | Trademarks
Finite-Lived and Indefinite-Lived Intangible Assets Acquired as Part of Business Combination [Line Items]
Impairment of Intangible Assets, Indefinite-lived (Excluding Goodwill)		$ 300	$ 3,200

Asset Acquisitions Real Estate

Asset Acquisitions Real Estate Disposition (Details) $ in Millions	Aug. 02, 2016USD ($)	May 23, 2013USD ($)	Mar. 04, 2013USD ($)	Dec. 31, 2013USD ($)	May 21, 2013a
Borgata Development [Member] [Member]
Disposition of Echelon [Abstract]
Sale of Dania Jai-Alai, price	$ 900
Proceeds from Divestiture of Businesses	$ 589
Dania Jai-Alai
Disposition of Echelon [Abstract]
Sale of Dania Jai-Alai, price		$ 65.5
Discontinued Operation, Intercompany Amounts with Discontinued Operation before Disposal Transaction, Revenue				$ 5
Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal				$ 2
Proceeds from Divestiture of Businesses		58.5
Area of land sold | a					47
Disposition of Dania Jai Alai [Abstract]
Discontinued Operation, Gain (Loss) from Disposal of Discontinued Operation, before Income Tax		$ 18.9
Echelon Development [Member]
Disposition of Echelon [Abstract]
Sale of Dania Jai-Alai, price			$ 350
Proceeds from Divestiture of Businesses			$ 157
Area of land sold | a					87

Deconsolidation of Certain In62

Deconsolidation of Certain Interests (Narrative) (Details) - USD ($) $ in Thousands	Mar. 04, 2013	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Sep. 30, 2014	Jan. 31, 2010
Consolidated Entities [Line Items]
Assets, Current		$ 257,232	$ 241,950
Equity method investment, ownership percentage		50.00%
Impairments of assets		$ 18,565	48,681	$ 5,351
Assets		4,350,900	4,422,384
Liabilities, Current		355,071	357,195
Other long-term liabilities		248,019	252,004
Borgata
Consolidated Entities [Line Items]
Assets, Current		97,935	100,297		$ 98,119
Impairments of assets		12,100
Long-Lived Assets					1,220,036
Assets					1,318,155
Liabilities, Current		$ 117,452	122,150		106,666
Other long-term liabilities					786,278
Other Noncontrolling Interests					191,833
Liabilities and noncontrolling interest					$ 1,084,777
Borgata
Consolidated Entities [Line Items]
Equity method investment, ownership percentage						50.00%
Echelon Central Energy Facility | LVE
Consolidated Entities [Line Items]
Purchase price of LVE energy center assets	$ 187,000
Sale price of LVE energy center assets	$ 187,000
Segment Reconciling Items [Member]
Consolidated Entities [Line Items]
Impairments of assets			$ 48,681	$ 5,351

Deconsolidation of Certain In63

Deconsolidation of Certain Interests (Measurement Period Adjustments Not Recorded) (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Condensed Financial Statements, Captions [Line Items]
Maintenance and utilities		$ 104,548	$ 109,526	$ 106,695
Depreciation and amortization		207,118	208,915	218,667
Other operating items, net		907	13	2,861
Total operating costs and expenses		1,928,230	1,968,523	1,967,521
Interest expense, net of amounts capitalized		224,590	230,060	262,995
Total other expense, net		267,141	229,765	287,104
Income (loss) from continuing operations before income taxes		4,061	$ (56,033)	$ (55,887)
Borgata
Condensed Financial Statements, Captions [Line Items]
Total operating costs and expenses	$ 157,896	657,324
Interest expense, net of amounts capitalized	$ 17,431	$ 59,681

Deconsolidation of Certain In64

Deconsolidation of Certain Interests (Borgata Results of Operations) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Jan. 31, 2010
Condensed Financial Statements, Captions [Line Items]
Equity method investment, ownership percentage	50.00%								50.00%
Gaming									$ 1,847,167	$ 1,799,724	$ 1,863,249
Food and beverage									307,442	303,404	306,075
Room									163,509	157,427	150,258
Other									123,959	122,237	122,813
Gross revenues									2,442,077	2,382,792	2,442,395
Less promotional allowances									242,645	240,537	243,657
Net Revenues	$ 542,674	$ 546,313	$ 559,867	$ 550,578	$ 531,593	$ 528,897	$ 540,680	$ 541,085	2,199,432	2,142,255	2,198,738
Gaming									900,922	888,414	921,486
Food and beverage									168,096	168,730	169,033
Room									41,298	41,132	41,404
Other									80,508	86,166	86,958
Selling, general and administrative									322,420	327,599	341,446
Maintenance and utilities									104,548	109,526	106,695
Depreciation and amortization									207,118	208,915	218,667
Other operating items, net									907	13	2,861
Total operating costs and expenses									1,928,230	1,968,523	1,967,521
Operating Income (Loss)	46,802	69,423	83,094	71,883	11,621	41,802	58,749	61,560	271,202	173,732	231,217
Interest expense, net of amounts capitalized									224,590	230,060	262,995
Total other expense, net									267,141	229,765	287,104
Net Income (Loss) Attributable to Parent	$ (6,869)	$ 25,425	$ (6,425)	$ 35,103	(32,423)	$ (15,105)	$ 669	$ (6,182)	47,234	(53,041)	(80,264)
Loss on early extinguishments of debt									40,733	1,536	28,346
Income taxes benefit (provision)									$ 6,634	$ 5,408	$ (7,684)
Borgata
Condensed Financial Statements, Captions [Line Items]
Ownership percentage by noncontrolling owners	50.00%								50.00%
Net Revenues					179,147				$ 804,166
Total operating costs and expenses					157,896				657,324
Operating Income (Loss)					21,251				146,842
Interest expense, net of amounts capitalized					17,431				59,681
Net Income (Loss) Attributable to Parent					2,634				71,997
Loss on early extinguishments of debt					740				(18,895)
Income taxes benefit (provision)					$ 446				$ (3,731)
Borgata
Condensed Financial Statements, Captions [Line Items]
Equity method investment, ownership percentage												50.00%

Deconsolidation of Certain In65

Deconsolidation of Certain Interests (Supplemental Pro Forma Information due to Consolidation of Borgata) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Business Acquisition [Line Items]
Gaming									$ 1,847,167	$ 1,799,724	$ 1,863,249
Food and beverage									307,442	303,404	306,075
Room									163,509	157,427	150,258
Other									123,959	122,237	122,813
Gross revenues									2,442,077	2,382,792	2,442,395
Less promotional allowances									242,645	240,537	243,657
Net Revenues	$ 542,674	$ 546,313	$ 559,867	$ 550,578	$ 531,593	$ 528,897	$ 540,680	$ 541,085	2,199,432	2,142,255	2,198,738
Gaming									900,922	888,414	921,486
Food and beverage									168,096	168,730	169,033
Room									41,298	41,132	41,404
Other									80,508	86,166	86,958
Selling, general and administrative									322,420	327,599	341,446
Maintenance and utilities									104,548	109,526	106,695
Depreciation and amortization									207,118	208,915	218,667
Corporate expense									76,941	75,626	63,249
Project development, preopening and writedowns									6,907	13,747	10,371
Total operating costs and expenses									1,928,230	1,968,523	1,967,521
Operating Income (Loss)	46,802	69,423	83,094	71,883	11,621	41,802	58,749	61,560	271,202	173,732	231,217
Interest income									(1,858)	(1,879)	(2,147)
Interest expense, net of amounts capitalized									224,590	230,060	262,995
Loss on early extinguishments of debt									40,733	1,536	28,346
Total other expense, net									267,141	229,765	287,104
Income (loss) from continuing operations before income taxes									4,061	(56,033)	(55,887)
Income taxes benefit (provision)									6,634	5,408	(7,684)
Net income (loss)									47,234	(53,041)	(80,708)
Less: net income (loss) attributable to noncontrolling interest									0	0	(444)
Net Income (Loss) Attributable to Parent	$ (6,869)	$ 25,425	$ (6,425)	$ 35,103	$ (32,423)	$ (15,105)	$ 669	$ (6,182)	$ 47,234	$ (53,041)	$ (80,264)

Deconsolidation of Certain In66

Deconsolidation of Certain Interests Borgata Balance Sheet (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Sep. 30, 2014
Business Acquisition [Line Items]
Current assets	$ 257,232	$ 241,950
Liabilities, Current	355,071	357,195
Total Boyd Gaming Corporation stockholders’ equity	507,961	438,037
Borgata
Business Acquisition [Line Items]
Current assets	97,935	100,297	$ 98,119
Property and other long-term assets, net	1,149,337	1,196,339
Long-Lived Assets			1,220,036
Liabilities, Current	117,452	122,150	$ 106,666
Long-term debt and other long-term liabilities	687,307	762,609
Total Boyd Gaming Corporation stockholders’ equity	$ 455,685	$ 411,877

Property and Equipment, Net (De

Property and Equipment, Net (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 4,210,356	$ 4,131,026
Less accumulated depreciation	1,985,014	1,844,918
Property and equipment, net	2,225,342	2,286,108
Depreciation expense	179,900	174,800	$ 171,600
Land
Property, Plant and Equipment [Line Items]
Property and equipment, gross	229,857	229,684
Building and Improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross	2,539,578	2,534,618
Furniture and Equipment
Property, Plant and Equipment [Line Items]
Property and equipment, gross	1,152,277	1,079,878
Riverboats and Barges
Property, Plant and Equipment [Line Items]
Property and equipment, gross	238,743	239,669
Construction in Progress [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	42,497	35,675
Other
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 7,404	$ 11,502

Intangible Assets (Summary of A

Intangible Assets (Summary of Amortizing and Indefinite-Lived Intangibles) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Intangible Assets [Line Items]
Intangible assets, gross	$ 1,205,879	$ 1,209,179
Intangible assets, cumulative amortization	(155,951)	(132,558)
Intangible assets, cumulative impairment	(159,874)	(142,372)
Intangible assets, net	890,054	934,249	$ 1,010,660	$ 1,059,638
Amortizing intangibles:
Gross carrying value	203,043	206,343
Cumulative amortization	(121,991)	(98,598)
Cumulative impairment losses	0	0
Intangible assets, net	81,052	107,745
Indefinite lived intangible assets:
Gross carrying value	1,002,836	1,002,836
Cumulative amortization	(33,960)	(33,960)
Cumulative impairment losses	(159,874)	(142,372)
Intangible assets, net	$ 809,002	$ 826,504
Customer Relationships
Amortizing intangibles:
Weighted average life	1 year 10 months 24 days	2 years 11 months 2 days
Gross carrying value	$ 136,300	$ 139,600
Cumulative amortization	(109,994)	(87,642)
Cumulative impairment losses	0	0
Intangible assets, net	26,306	51,958	85,267	130,941
Noncompete Agreements
Amortizing intangibles:
Intangible assets, net	$ 0	$ 0	0	2,846
Favorable Lease Rates
Amortizing intangibles:
Weighted average life	32 years 4 months 24 days	33 years 4 months 24 days
Gross carrying value	$ 45,370	$ 45,370
Cumulative amortization	(11,997)	(10,956)
Cumulative impairment losses	0	0
Intangible assets, net	$ 33,373	$ 34,414	35,458	36,503
Development Agreement
Amortizing intangibles:
Weighted average life	0 years	0 years
Gross carrying value	$ 21,373	$ 21,373
Cumulative amortization	0	0
Cumulative impairment losses	0	0
Intangible assets, net	21,373	21,373	21,373	21,373
Trademarks
Intangible Assets [Line Items]
Impairment of Intangible Assets, Indefinite-lived (Excluding Goodwill)	0	300
Indefinite lived intangible assets:
Gross carrying value	129,501	129,501
Cumulative amortization	0	0
Cumulative impairment losses	(3,500)	(3,500)
Intangible assets, net	126,001	126,001	128,287	126,800
Gaming License Rights
Intangible Assets [Line Items]
Impairment of Intangible Assets, Indefinite-lived (Excluding Goodwill)	17,502	39,772	900
Indefinite lived intangible assets:
Gross carrying value	873,335	873,335
Cumulative amortization	(33,960)	(33,960)
Cumulative impairment losses	(156,374)	(138,872)
Intangible assets, net	$ 683,001	$ 700,503	$ 740,275	$ 741,175
Minimum | Favorable Lease Rates
Amortizing intangibles:
Weighted average life	41 years
Indefinite-Lived Intangible Assets, Valuation Assumptions [Abstract]
Valuation assumptions, term	41 years
Maximum | Favorable Lease Rates
Amortizing intangibles:
Weighted average life	52 years
Indefinite-Lived Intangible Assets, Valuation Assumptions [Abstract]
Valuation assumptions, term	52 years

Intangible Assets (Changes in I

Intangible Assets (Changes in Intangible Assets) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Finite-lived Intangible Assets [Roll Forward]
Balance, beginning of period	$ 107,745
Amortization	(26,693)	$ (34,353)	$ (49,565)
Balance, end of period	81,052	107,745
Indefinite-lived Intangible Assets [Roll Forward]
Balance, beginning of period	826,504
Balance, end of period	809,002	826,504
Intangible Assets [Roll Forward]
Balance, beginning of period	934,249	1,010,660	1,059,638
Additions	0	14	4,687
Amortization	(26,693)	(34,353)	(49,565)
Balance, end of period	890,054	934,249	1,010,660
Impairment of Intangible Assets (Excluding Goodwill)	17,502	40,072	4,100
Trademarks
Finite-lived Intangible Assets [Roll Forward]
Amortization	0	0	0
Indefinite-lived Intangible Assets [Roll Forward]
Balance, beginning of period	126,001	128,287	126,800
Additions	0	14	4,687
Impairments	0	(300)
Balance, end of period	126,001	126,001	128,287
Intangible Assets [Roll Forward]
Amortization	0	0	0
Gaming License Rights
Finite-lived Intangible Assets [Roll Forward]
Amortization	0	0	0
Indefinite-lived Intangible Assets [Roll Forward]
Balance, beginning of period	700,503	740,275	741,175
Additions	0	0	0
Impairments	(17,502)	(39,772)	(900)
Balance, end of period	683,001	700,503	740,275
Intangible Assets [Roll Forward]
Amortization	0	0	0
Customer Relationships
Finite-lived Intangible Assets [Roll Forward]
Balance, beginning of period	51,958	85,267	130,941
Additions	0	0	0
Impairments	0	0	0
Amortization	(25,652)	(33,309)	(45,674)
Balance, end of period	26,306	51,958	85,267
Intangible Assets [Roll Forward]
Amortization	(25,652)	(33,309)	(45,674)
Noncompete Agreements
Finite-lived Intangible Assets [Roll Forward]
Balance, beginning of period	0	0	2,846
Additions	0	0	0
Impairments	0	0	0
Amortization	0	0	(2,846)
Balance, end of period	0	0	0
Intangible Assets [Roll Forward]
Amortization	0	0	(2,846)
Favorable Lease Rates
Finite-lived Intangible Assets [Roll Forward]
Balance, beginning of period	34,414	35,458	36,503
Additions	0	0	0
Impairments	0	0	0
Amortization	(1,041)	(1,044)	(1,045)
Balance, end of period	33,373	34,414	35,458
Intangible Assets [Roll Forward]
Amortization	(1,041)	(1,044)	(1,045)
Development Agreement
Finite-lived Intangible Assets [Roll Forward]
Balance, beginning of period	21,373	21,373	21,373
Additions	0	0	0
Impairments	0	0	0
Amortization	0	0	0
Balance, end of period	21,373	21,373	21,373
Intangible Assets [Roll Forward]
Amortization	0	0	0
Borgata
Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Period Increase (Decrease)		(2,000)
Borgata | Customer Relationships
Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Period Increase (Decrease)		0
Borgata | Noncompete Agreements
Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Period Increase (Decrease)		0
Borgata | Favorable Lease Rates
Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Period Increase (Decrease)		0
Borgata | Development Agreement
Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Period Increase (Decrease)		0
Borgata | Gaming License Rights
Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Period Increase (Decrease)		0
Borgata | Trademarks
Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Period Increase (Decrease)		(2,000)
Midwest and South | Gaming License Rights
Indefinite-lived Intangible Assets [Roll Forward]
Impairments	$ (17,500)	(39,800)
Peninsula | Trademarks
Indefinite-lived Intangible Assets [Roll Forward]
Impairments		$ (300)	$ (3,200)

Intangible Assets (Future Amort

Intangible Assets (Future Amortization) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2015USD ($)
Future Amortization
2,013	$ 15,913
2,014	12,479
2,015	1,043
2,016	1,043
2,017	1,043
Thereafter	28,158
Intangible assets, net	$ 59,679
Customer Relationships
Finite-Lived Intangible Assets [Line Items]
Amortizing intangibles, weighted-average remaining useful life	2 years
Future Amortization
2,013	$ 14,870
2,014	11,436
2,015	0
2,016	0
2,017	0
Thereafter	0
Intangible assets, net	$ 26,306
Favorable Lease Rates
Finite-Lived Intangible Assets [Line Items]
Amortizing intangibles, weighted-average remaining useful life	43 years 9 months 18 days
Future Amortization
2,013	$ 1,043
2,014	1,043
2,015	1,043
2,016	1,043
2,017	1,043
Thereafter	28,158
Intangible assets, net	$ 33,373

Goodwill (Schedule of Goodwill

Goodwill (Schedule of Goodwill By Segment) (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Goodwill [Line Items]
Gross carrying value	$ 856,923
Cumulative amortization	(6,134)
Cumulative impairment losses	(165,479)
Goodwill, net	685,310	$ 685,310
Las Vegas Locals
Goodwill [Line Items]
Gross carrying value	378,192
Cumulative amortization	0
Cumulative impairment losses	(165,479)
Goodwill, net	212,713
Downtown Las Vegas
Goodwill [Line Items]
Gross carrying value	6,997
Cumulative amortization	(6,134)
Cumulative impairment losses	0
Goodwill, net	863
Peninsula
Goodwill [Line Items]
Gross carrying value	471,734
Cumulative amortization	0
Cumulative impairment losses	0
Goodwill, net	$ 471,734

Goodwill (Goodwill Rollforward)

Goodwill (Goodwill Rollforward) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Goodwill [Roll Forward]
Beginning balance	$ 685,310
Final purchase price adjustment	0	$ 0	$ (9,600)
Ending balance	$ 685,310	$ 685,310

Accrued Liabilities (Details)

Accrued Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Payables and Accruals [Abstract]
Payroll and related expenses	$ 71,815	$ 69,672
Interest	35,337	33,985
Gaming liabilities	37,496	35,698
Customer Loyalty Program Liability, Current	18,491	19,058
Accrued liabilities	86,379	80,853
Total accrued liabilities	$ 249,518	$ 239,266

Non-Recourse Obligations of Var

Non-Recourse Obligations of Variable Interest Entity (Schedule of Non-recourse Obligations) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
For the year ending December 31,
Less: net income (loss) attributable to noncontrolling interest	$ 0	$ 0	$ 444
Net cash from operating activities	$ 325,751	$ 289,898	$ 229,219

Long-Term Debt (Schedule of Lon

Long-Term Debt (Schedule of Long-term Debt) (Details) - USD ($) $ in Thousands	Sep. 02, 2016	Dec. 31, 2015	May 21, 2015	Dec. 31, 2014	Aug. 16, 2012	Jun. 08, 2012	Nov. 10, 2010
For the year ending December 31,
Outstanding principal		$ 3,322,475
Unamortized discount		(2,702)		$ (15,332)
Unamortized origination fees		(50,224)		(61,385)
Current maturities of long-term debt		29,750		29,753
Long-term debt, gross, excluding current maturities		3,292,725		3,451,815
Long-term debt, net of current maturities and debt issuance costs		3,239,799		3,375,098
Senior Notes | 8.375% Senior Notes due 2018
For the year ending December 31,
Debt instrument, stated interest rate					8.375%
Consolidated, Excluding Borgata
For the year ending December 31,
Outstanding principal		3,322,475		3,481,568
Unamortized discount		(2,702)		(15,332)
Unamortized origination fees		(50,224)		(61,385)
Long-term debt, net		3,269,549		3,404,851
Boyd
For the year ending December 31,
Outstanding principal		2,309,725		2,389,165
Unamortized discount		(2,702)		(15,332)
Unamortized origination fees		(29,724)		(28,850)
Long-term debt, net		2,277,299		2,344,983
Current maturities of long-term debt		21,500		21,500
Long-term debt, net of current maturities and debt issuance costs		$ 2,255,800		$ 2,183,485
Boyd | Bank Credit Facility | Bank Credit Facility
For the year ending December 31,
Blended interest rate at period end		3.753%		3.66%
Outstanding principal				$ 1,387,425
Unamortized discount		$ (2,702)		(3,589)
Unamortized origination fees		(9,746)		(14,660)
Long-term debt, net		1,197,277		1,369,176
Boyd | Senior Notes | Senior Notes Due 2018 [Member]
For the year ending December 31,
Outstanding principal				500,000
Unamortized discount				0
Unamortized origination fees				(12,235)
Long-term debt, net				$ 487,765
Debt instrument, stated interest rate				9.13%			9.125%
Boyd | Senior Notes | 9.00% senior notes due 2020
For the year ending December 31,
Outstanding principal				$ 350,000
Unamortized discount		0		0
Unamortized origination fees		(7,044)		(1,926)
Long-term debt, net		$ 342,956		$ 348,074
Debt instrument, stated interest rate		9.00%		9.00%		9.00%
Boyd | Senior Notes | Senior Notes Due 2023 [Member]
For the year ending December 31,
Unamortized discount		$ 0
Unamortized origination fees		(12,934)
Long-term debt, net		$ 737,066
Debt instrument, stated interest rate	6.875%	6.875%	6.875%
Boyd | Other | Holdco Note
For the year ending December 31,
Blended interest rate at period end				8.00%
Boyd | Holdco Note | 6.75% senior subordinated notes due 2014
For the year ending December 31,
Unamortized discount				$ (11,743)
Unamortized origination fees				(29)
Long-term debt, net				139,968
Boyd | Holdco Note | Holdco Note
For the year ending December 31,
Outstanding principal				151,740
Peninsula
For the year ending December 31,
Outstanding principal		$ 1,012,750		1,092,403
Unamortized discount		0		0
Unamortized origination fees		(20,500)		(32,535)
Long-term debt, net		992,250		$ 1,059,868
Current maturities of long-term debt		$ 0
Peninsula | Bank Credit Facility | Bank Credit Facility
For the year ending December 31,
Blended interest rate at period end		4.25%		4.25%
Outstanding principal				$ 742,400
Unamortized discount		$ 0		0
Unamortized origination fees		(14,143)		(23,593)
Long-term debt, net		648,607		718,807
Peninsula | Senior Notes | 8.375% Senior Notes due 2018
For the year ending December 31,
Outstanding principal				350,000
Unamortized discount		0		0
Unamortized origination fees		(6,357)		(8,942)
Long-term debt, net		$ 343,643		$ 341,058
Debt instrument, stated interest rate		8.375%		8.38%	8.375%
Peninsula | Other
For the year ending December 31,
Outstanding principal				$ 3
Unamortized discount				0
Unamortized origination fees				0
Long-term debt, net				3
Peninsula | Current Maturities [Member]
For the year ending December 31,
Unamortized origination fees				0
Fair Value, Measurements, Nonrecurring [Member]
For the year ending December 31,
Outstanding principal				$ 3,481,568
Fair Value, Measurements, Nonrecurring [Member] | Fair Value, Inputs, Level 1 [Member] | Boyd | Senior Notes | 9.00% senior notes due 2020
For the year ending December 31,
Outstanding principal		$ 350,000
Fair Value, Measurements, Nonrecurring [Member] | Fair Value, Inputs, Level 1 [Member] | Boyd | Senior Notes | Senior Notes Due 2023 [Member]
For the year ending December 31,
Outstanding principal		750,000
Fair Value, Measurements, Nonrecurring [Member] | Fair Value, Inputs, Level 2 [Member] | Boyd | Bank Credit Facility | Bank Credit Facility
For the year ending December 31,
Outstanding principal		1,209,725
Fair Value, Measurements, Nonrecurring [Member] | Fair Value, Inputs, Level 2 [Member] | Peninsula | Bank Credit Facility | Bank Credit Facility
For the year ending December 31,
Outstanding principal		662,750
Fair Value, Measurements, Nonrecurring [Member] | Fair Value, Inputs, Level 2 [Member] | Peninsula | Senior Notes | 8.375% Senior Notes due 2018
For the year ending December 31,
Outstanding principal		$ 350,000

Long-Term Debt (Schedule of Boy

Long-Term Debt (Schedule of Boyd Bank Credit Facility) (Details) - Bank Credit Facility - Boyd - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Line of Credit Facility [Line Items]
Amount outstanding	$ 1,209,725	$ 1,387,425
Revolving Credit Facility
Line of Credit Facility [Line Items]
Amount outstanding	240,000	300,000
Initial Term Loan
Line of Credit Facility [Line Items]
Amount outstanding	183,275	221,375
Swing Loan
Line of Credit Facility [Line Items]
Amount outstanding	55,700	25,300
Incremental Term Loan
Line of Credit Facility [Line Items]
Amount outstanding	$ 730,750	$ 840,750

Long-Term Debt (Boyd Credit Agr

Long-Term Debt (Boyd Credit Agreement - Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Aug. 14, 2013
Line of Credit Facility [Line Items]
Loss on early extinguishment of debt	$ 40,733,000	$ 1,536,000	$ 28,346,000
Amortization of debt financing costs and discounts on debt	$ 21,308,000	22,377,000	$ 34,126,000
Boyd
Line of Credit Facility [Line Items]
Loss on early extinguishment of debt		20,800,000
Maximum secured leverage ratio	4.25
Line of Credit Facility, Covenant Terms, Minimum Secured Leverage Ratio Allowed	1
Debt Instrument, Annual Principal Payment	$ 21,500,000	21,500,000
Debt Instrument, Optional Annual Principal Payment	$ 126,600,000	61,000,000
Line of Credit Facility, Covenant Terms, Minimum Consolidated Interest Coverage Ratio Required	1
Boyd | Amended Credit Facility
Line of Credit Facility [Line Items]
Line of credit, maximum borrowing capacity				$ 600,000,000
Revolving Credit Facility and Term Loan | Boyd | Amended Credit Facility
Line of Credit Facility [Line Items]
Additional available borrowing capacity	$ 400,000,000
Revolving Credit Facility | Boyd | Amended Credit Facility
Line of Credit Facility [Line Items]
Additional available borrowing capacity	150,000,000
Swing Loan | Boyd | Amended Credit Facility
Line of Credit Facility [Line Items]
Line of credit, maximum borrowing capacity				100,000,000
Term Loan A | Boyd | Amended Credit Facility
Line of Credit Facility [Line Items]
Line of credit, maximum borrowing capacity				250,000,000
Amortization of debt financing costs and discounts on debt	0.0500
Term Loan B | Boyd | Amended Credit Facility
Line of Credit Facility [Line Items]
Line of credit, maximum borrowing capacity				$ 900,000,000
Amortization of debt financing costs and discounts on debt	0.0100
Letter of Credit | Boyd
Line of Credit Facility [Line Items]
Amount outstanding	7,100,000
Bank Credit Facility | Boyd
Line of Credit Facility [Line Items]
Amount outstanding	1,209,725,000	1,387,425,000
Remaining borrowing capacity	$ 297,200,000
Bank Credit Facility | Incremental Term Loan | Boyd
Line of Credit Facility [Line Items]
Fixed quarterly amortization of principal, percentage	0.25%
Amount outstanding	$ 730,750,000	840,750,000
Bank Credit Facility | Initial Term Loan | Boyd
Line of Credit Facility [Line Items]
Fixed quarterly amortization of principal, percentage	1.25%
Amount outstanding	$ 183,275,000	221,375,000
Bank Credit Facility | Revolving Credit Facility | Boyd
Line of Credit Facility [Line Items]
Amount outstanding	240,000,000	300,000,000
Bank Credit Facility | Swing Loan | Boyd
Line of Credit Facility [Line Items]
Amount outstanding	$ 55,700,000	$ 25,300,000

Long-Term Debt (Maximum Total L

Long-Term Debt (Maximum Total Leverage Ratio) (Details) - Boyd	Dec. 31, 2015
Line of Credit Facility [Line Items]
Line of Credit Facility, Covenant Terms, Maximum Consolidated Interest Coverage Ratio Required	1.75
Line of Credit Facility, Covenant Terms, Minimum Consolidated Interest Coverage Ratio Required	1
Four Fiscal Quarters Ended March 31, 2016 through December 31, 2016
Line of Credit Facility [Line Items]
Maximum total leverage ratio	8.25
Line of Credit Facility, Covenant Terms, Minimum Total Leverage Ratio Allowed	1,000
Four Fiscal Quarters Ended March 31, 2017 through December 31, 2017
Line of Credit Facility [Line Items]
Maximum total leverage ratio	8
Four Fiscal Quarters Ended March 31, 2018 and Thereafter
Line of Credit Facility [Line Items]
Maximum total leverage ratio	7.75

Long-Term Debt (Maximum Secured

Long-Term Debt (Maximum Secured Leverage Ratio) (Details) - Boyd	Dec. 31, 2015
Line of Credit Facility [Line Items]
Maximum secured leverage ratio	4.25
Line of Credit Facility, Covenant Terms, Minimum Secured Leverage Ratio Allowed	1
Four Fiscal Quarters Ending March 31, 2015 through December 31, 2016
Line of Credit Facility [Line Items]
Maximum secured leverage ratio	4.75
Line of Credit Facility, Covenant Terms, Minimum Secured Leverage Ratio Allowed	1,000
Four Fiscal Quarters Ending March 31, 2017 through December 31, 2017
Line of Credit Facility [Line Items]
Maximum secured leverage ratio	4.50
Four Fiscal Quarters Ended March 31, 2018 and Thereafter
Line of Credit Facility [Line Items]
Maximum secured leverage ratio	4.25

Long-Term Debt (Interest and Fe

Long-Term Debt (Interest and Fees - Narrative) (Details) - Boyd	12 Months Ended
	Dec. 31, 2015
Bank Credit Facility | Federal Funds Rate
Line of Credit Facility [Line Items]
Debt Instrument, Interest Rate, Stated Percentage Rate Range, Minimum	0.50%
Bank Credit Facility | Eurodollar
Line of Credit Facility [Line Items]
Debt Instrument, Interest Rate, Stated Percentage Rate Range, Minimum	1.00%
Revolving Credit Facility, Swing Loan and Term Loan A | LIBOR | Minimum
Line of Credit Facility [Line Items]
Applicable margin	2.00%
Revolving Credit Facility, Swing Loan and Term Loan A | LIBOR | Maximum
Line of Credit Facility [Line Items]
Applicable margin	3.00%
Revolving Credit Facility, Swing Loan and Term Loan A | Base Rate | Minimum
Line of Credit Facility [Line Items]
Applicable margin	1.00%
Revolving Credit Facility, Swing Loan and Term Loan A | Base Rate | Maximum
Line of Credit Facility [Line Items]
Applicable margin	2.00%
Revolving Credit Facility | Bank Credit Facility | Minimum
Line of Credit Facility [Line Items]
Commitment fee percentage on unused portion of credit facility	0.25%
Revolving Credit Facility | Bank Credit Facility | Maximum
Line of Credit Facility [Line Items]
Commitment fee percentage on unused portion of credit facility	0.50%
Term Loan B | Base Rate
Line of Credit Facility [Line Items]
Applicable margin	2.00%
Term Loan B | Eurodollar | Minimum
Line of Credit Facility [Line Items]
Applicable margin	1.00%
Term Loan B | Eurodollar | Maximum
Line of Credit Facility [Line Items]
Applicable margin	3.00%

Long-Term Debt (Boyd Senior and

Long-Term Debt (Boyd Senior and Senior Subordinated Notes Narrative) (Details)	May 22, 2015USD ($)	Aug. 16, 2012USD ($)	Jun. 08, 2012USD ($)	Sep. 30, 2015USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)	Sep. 02, 2016	Mar. 28, 2016USD ($)	Nov. 06, 2015USD ($)	May 21, 2015	May 01, 2013	Nov. 10, 2010
For the year ending December 31,
Outstanding principal					$ 3,322,475,000
Interest					35,337,000	$ 33,985,000
Premium and consent fees paid					24,246,000	0	$ 0
Payments of Debt Issuance Costs					14,004,000	83,000	34,637,000
Gain Loss on Early Retirements of Debt					$ (40,733,000)	(1,536,000)	$ (28,346,000)
Senior Notes | 8.375% Senior Notes due 2018
For the year ending December 31,
Debt instrument, stated interest rate		8.375%
Boyd
For the year ending December 31,
Line of Credit Facility, Covenant Terms, Minimum Consolidated Interest Coverage Ratio Required					1
Outstanding principal					$ 2,309,725,000	2,389,165,000
Subsidiaries, Ownership Percentage					100.00%		100.00%
Premium and consent fees paid					$ 24,246,000	0	$ 0
Payments of Debt Issuance Costs					14,004,000	83,000	24,349,000
Gain Loss on Early Retirements of Debt					$ (30,829,000)	0	$ (25,001,000)
Boyd | Senior Notes | 9.125% Senior Notes Due 2018
For the year ending December 31,
Outstanding principal						$ 500,000,000
Debt instrument, stated interest rate						9.13%							9.125%
Premium and consent fees paid				$ 24,000,000
Write off of Deferred Debt Issuance Cost				$ 4,900,000
Debt instrument, redemption price, percentage				104.563%
Boyd | Senior Notes | 9.00% senior notes due 2020
For the year ending December 31,
Outstanding principal						$ 350,000,000
Face amount			$ 350,000,000
Debt instrument, stated interest rate			9.00%		9.00%	9.00%
Conditional repurchase price, % of principal					101.00%
Debt instrument, redemption price, percentage			100.00%
Boyd | Senior Notes | 9.00% senior notes due 2020 | After July 1, 2016 and Prior to 2018 [Member]
For the year ending December 31,
Debt instrument, redemption price, percentage			104.50%
Boyd | Senior Notes | Senior Notes Due 2023 [Member]
For the year ending December 31,
Debt instrument, stated interest rate					6.875%			6.875%			6.875%
Payments of Debt Issuance Costs	$ 14,000,000
Boyd | Senior Notes | Senior Notes Due 2023 [Member] | Prior to May 15, 2018 [Member]
For the year ending December 31,
Debt instrument, redemption price, percentage	100.00%
Boyd | Senior Notes | Senior Notes Due 2023 [Member] | After May 15, 2018 and Prior to 2021 [Member]
For the year ending December 31,
Debt instrument, redemption price, percentage	105.156%
Boyd | Senior Notes | 6.375% Senior Notes Due 2026 [Member]
For the year ending December 31,
Face amount									$ 750,000,000
Debt instrument, stated interest rate								6.375%
Subsidiaries, Ownership Percentage											100.00%
Conditional repurchase price, % of principal											101.00%
Boyd | Senior Notes | 6.375% Senior Notes Due 2026 [Member] | Prior to April 1, 2021 [Member]
For the year ending December 31,
Debt instrument, redemption price, percentage	100.00%
Boyd | Senior Subordinated Notes | 6.75% Senior Subordinated Notes Due 2014
For the year ending December 31,
Outstanding principal										$ 157,800,000
Interest										$ 5,800,000
Gain Loss on Early Retirements of Debt					$ 7,900,000
Boyd | Senior Secured Notes
For the year ending December 31,
Minimum required coverage ratio					2
Debt Instrument, Covenant Terms, Max Required Coverage Ratio					1
Peninsula
For the year ending December 31,
Outstanding principal					$ 1,012,750,000	$ 1,092,403,000
Peninsula | Bank Credit Facility
For the year ending December 31,
Line of Credit Facility, Covenant Terms, Minimum Consolidated Interest Coverage Ratio Required												1
Peninsula | Senior Notes | 8.375% Senior Notes due 2018
For the year ending December 31,
Outstanding principal						$ 350,000,000
Face amount		$ 350,000,000
Debt instrument, stated interest rate		8.375%			8.375%	8.38%
Payments of Debt Issuance Costs		$ 14,200,000
Conditional repurchase price, % of principal		101.00%
Debt instrument, redemption price, percentage					104.188%
Peninsula | Senior Notes | 8.375% Senior Notes due 2018 | During 2016 and Thereafter
For the year ending December 31,
Debt instrument, redemption price, percentage		101.00%

Long-Term Debt (Other Boyd Note

Long-Term Debt (Other Boyd Notes) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Nov. 06, 2015	Nov. 20, 2012
For the year ending December 31,
Outstanding principal	$ 3,322,475
Unamortized discount	2,702	$ 15,332
Interest	35,337	33,985
Gain Loss on Early Retirements of Debt	(40,733)	(1,536)	$ (28,346)
Peninsula Gaming | Promissory Note
For the year ending December 31,
Interest rate for period up to one year after issue date					0.00%
Interest rate, from one year up to two years after issue date					6.00%
Interest rate, from two years up to three years after issue date					8.00%
Interest rate, from and after three years after issue date					10.00%
Boyd
For the year ending December 31,
Outstanding principal	2,309,725	2,389,165
Unamortized discount	2,702	15,332
Gain Loss on Early Retirements of Debt	(30,829)	0	$ (25,001)
Holdco Note | Boyd | Other
For the year ending December 31,
Interest added to principal	6,100	$ 8,700
6.75% senior subordinated notes due 2014 | Boyd | Senior Subordinated Notes
For the year ending December 31,
Outstanding principal				$ 157,800
Interest				$ 5,800
Gain Loss on Early Retirements of Debt	7,900
Fair Value, Inputs, Level 3 [Member] | Holdco Note | Boyd | Fixed Rate Debt
For the year ending December 31,
Outstanding principal	$ 143,000

Long-Term Debt (Peninsula Bank

Long-Term Debt (Peninsula Bank Credit Facility Narrative) (Details)	May 01, 2013USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)	Nov. 14, 2012USD ($)	Dec. 03, 2010USD ($)
For the year ending December 31,
Amortization of debt financing costs and discounts on debt		$ 21,308,000	$ 22,377,000	$ 34,126,000
Parent Company [Member]
For the year ending December 31,
Debt Instrument, Annual Principal Payment		21,500,000	21,500,000
Debt Instrument, Optional Annual Principal Payment		$ 126,600,000	61,000,000
Line of Credit Facility, Covenant Terms, Maximum Consolidated Interest Coverage Ratio Required		1.75
Line of Credit Facility, Covenant Terms, Minimum Consolidated Interest Coverage Ratio Required		1
Parent Company [Member] | Bank Credit Facility
For the year ending December 31,
Amount outstanding		$ 1,209,725,000	1,387,425,000
Remaining borrowing capacity		297,200,000
Parent Company [Member] | Bank Credit Facility | Swing Loan
For the year ending December 31,
Amount outstanding		55,700,000	25,300,000
Parent Company [Member] | Letter of Credit
For the year ending December 31,
Amount outstanding		7,100,000
Peninsula
For the year ending December 31,
Debt financing, maximum borrowing capacity					$ 875,000,000
Prepayment fee, percentage	1.00%
Fixed quarterly amortization of principal, percentage	0.25%
Debt Instrument, Annual Principal Payment			8,300,000
Debt Instrument, Optional Annual Principal Payment		78,000,000	42,500,000
Peninsula | Bank Credit Facility
For the year ending December 31,
Amount outstanding		662,750,000	742,400,000
Remaining borrowing capacity		30,000,000
Commitment fee percentage on unused portion of credit facility	0.50%
Line of Credit Facility, Maximum Allowed Distributions		20,000,000
Line of Credit Facility, Covenant Terms, Maximum Consolidated Interest Coverage Ratio Required	2
Line of Credit Facility, Covenant Terms, Minimum Consolidated Interest Coverage Ratio Required	1
Covenant, maximum annual capital expenditures			20,000,000
Deferred finance costs	$ 8,200,000					$ 33,800,000
Debt Related Commitment Fees and Debt Issuance Costs			2,000,000
Amortization of debt financing costs and discounts on debt		2,100,000	1,500,000	$ 1,300,000
Peninsula | Bank Credit Facility | Term Loan
For the year ending December 31,
Debt financing, maximum borrowing capacity					825,000,000
Prepayment fee, percentage	1.00%
Debt Instrument, Amendment Fee, Percentage	1.00%
Amount outstanding		647,750,000	734,000,000
Peninsula | Bank Credit Facility | Revolver
For the year ending December 31,
Debt financing, maximum borrowing capacity					50,000,000
Amount outstanding		9,000,000	2,000,000
Peninsula | Bank Credit Facility | Swing Loan
For the year ending December 31,
Debt financing, maximum borrowing capacity					$ 15,000,000
Amount outstanding		6,000,000	$ 6,400,000
Peninsula | Letter of Credit
For the year ending December 31,
Amount outstanding		$ 5,000,000
Eurodollar Rate | Peninsula | Bank Credit Facility | Term Loan
For the year ending December 31,
Applicable margin	3.25%
Debt instrument, reference rate, minimum	1.00%
Eurodollar Rate | Peninsula | Bank Credit Facility | Revolver
For the year ending December 31,
Applicable margin	4.00%
Base Rate | Peninsula | Bank Credit Facility | Term Loan
For the year ending December 31,
Applicable margin	2.25%
Base Rate | Peninsula | Bank Credit Facility | Revolver
For the year ending December 31,
Applicable margin	3.00%
Federal Funds Rate | Base Rate | Peninsula | Bank Credit Facility
For the year ending December 31,
Interest rate, basis spread on fixed portion of reference rate	0.50%
One-month Eurodollar | Base Rate | Peninsula | Bank Credit Facility
For the year ending December 31,
Interest rate, basis spread on fixed portion of reference rate	1.00%
Trailing Four Quarters Ending March 31, 2016 Through June 30, 2016 | Peninsula | Bank Credit Facility
For the year ending December 31,
Maximum consolidated leverage ratio allowed		6
Line of Credit Facility, Covenant Terms, Minimum Consolidated Leverage Ratio Allowed		1,000
Trailing Four Quarters Ending September 30, 2016 Through December 31, 2016 | Peninsula | Bank Credit Facility
For the year ending December 31,
Maximum consolidated leverage ratio allowed		5.75
Line of Credit Facility, Covenant Terms, Minimum Consolidated Leverage Ratio Allowed		1,000
Trailing Four Quarters Ending March 31, 2017 Through June 30, 2017 | Peninsula | Bank Credit Facility
For the year ending December 31,
Maximum consolidated leverage ratio allowed		5.50
Line of Credit Facility, Covenant Terms, Minimum Consolidated Leverage Ratio Allowed		1,000
Trailing Four Quarters Ending September 30, 2017 and Thereafter | Peninsula | Bank Credit Facility
For the year ending December 31,
Maximum consolidated leverage ratio allowed		5.25
Line of Credit Facility, Covenant Terms, Minimum Consolidated Leverage Ratio Allowed		1,000

Long-Term Debt (Peninsula Senio

Long-Term Debt (Peninsula Senior Notes Narrative) (Details) - USD ($)	Aug. 16, 2012	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
For the year ending December 31,
Amortization of debt financing costs and discounts on debt		$ 21,308,000	$ 22,377,000	$ 34,126,000
Payments of Debt Issuance Costs		14,004,000	83,000	34,637,000
Senior Notes | 8.375% Senior Notes due 2018
For the year ending December 31,
Debt instrument, stated interest rate	8.375%
Peninsula | Bank Credit Facility
For the year ending December 31,
Amount outstanding		662,750,000	742,400,000
Amortization of debt financing costs and discounts on debt		$ 2,100,000	$ 1,500,000	$ 1,300,000
Peninsula | Senior Notes | 8.375% Senior Notes due 2018
For the year ending December 31,
Face amount	$ 350,000,000
Debt instrument, stated interest rate	8.375%	8.375%	8.38%
Conditional repurchase price, % of principal	101.00%
Debt instrument, redemption price, percentage		104.188%
Payments of Debt Issuance Costs	$ 14,200,000
Prior to August 15, 2014 | Peninsula | Senior Notes | 8.375% Senior Notes due 2018
For the year ending December 31,
Redemption price, % of principal, subject to make-whole premium	100.00%
During 2016 and Thereafter | Peninsula | Senior Notes | 8.375% Senior Notes due 2018
For the year ending December 31,
Debt instrument, redemption price, percentage	101.00%

Long-Term Debt (Maturities of L

Long-Term Debt (Maturities of Long-term Debt) (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
For the year ending December 31,
2,015	$ 29,750
2,016	676,000
2,017	812,975
2,018	9,000
2,019	1,044,750
Thereafter	750,000
Total outstanding principal of long-term debt	3,322,475
Boyd
For the year ending December 31,
2,015	21,500
2,016	21,500
2,017	462,975
2,018	9,000
2,019	1,044,750
Thereafter	750,000
Total outstanding principal of long-term debt	2,309,725	$ 2,389,165
Peninsula
For the year ending December 31,
Total outstanding principal of long-term debt	1,012,750	$ 1,092,403
Bank Credit Facility | Boyd
For the year ending December 31,
Remaining borrowing capacity	297,200
Bank Credit Facility | Peninsula
For the year ending December 31,
Remaining borrowing capacity	$ 30,000

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details) - USD ($) $ in Millions	Dec. 31, 2015	Mar. 31, 2015	Aug. 14, 2013	Jan. 31, 2010
Income Taxes [Line Items]
Income Tax Examination, Liability (Refund) Adjustment from Settlement with Taxing Authority	$ 1.1	$ 2.4	$ 4.2
Equity method investment, ownership percentage	50.00%
Borgata
Income Taxes [Line Items]
Equity method investment, ownership percentage				50.00%

Income Taxes (Deferred Tax Asse

Income Taxes (Deferred Tax Assets and Liabilities) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Taxes [Line Items]
Potential equity impact of deferred taxes	$ 14,900
Unrecognized Tax Benefits, Decrease Resulting from Settlements with Taxing Authorities	0		$ 0
Unrecognized Tax Benefits, Decreases Resulting from Settlements with Taxing Authorities, Portion Which Affected Effective Tax Rate		$ 19,500
Deferred Tax Assets and Liabilities [Abstract]
Current deferred tax liability	0	3,087
Non-current deferred tax liability	162,189	142,263
Current deferred tax asset	0	(117)
Net deferred tax liability	162,189	145,233
Deferred tax assets
Federal net operating loss carryforwards	308,738	312,113
State net operating loss carryforwards	47,711	41,395
Share-based compensation	32,524	35,122
Other	43,936	42,554
Gross deferred tax assets	432,909	431,184
Valuation allowance	(247,761)	(261,962)
Deferred tax assets, net of valuation allowance	185,148	169,222
Deferred tax liabilities
Difference between book and tax basis of intangible assets	216,655	202,089
Difference between book and tax basis of property	105,732	86,280
State tax liability, net of federal benefit	13,428	11,980
Other	11,522	14,106
Gross deferred tax liabilities	347,337	314,455
State and Local Jurisdiction
Deferred tax assets
Federal net operating loss carryforwards	653,500
All years [Member]
Income Taxes [Line Items]
Unrecognized Tax Benefits, Decrease Resulting from Settlements with Taxing Authorities		$ 27,700
Alternative Minimum Tax Credit Carryforward [Member] | Internal Revenue Service (IRS)
Income Taxes [Line Items]
Tax credit carryforwards	$ 1,100

Income Taxes (Valuation Allowan

Income Taxes (Valuation Allowance on Deferred Tax Assets) (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Operating Loss Carryforwards [Line Items]
Federal net operating loss carryforwards	$ 308,738	$ 312,113
Internal Revenue Service (IRS)
Operating Loss Carryforwards [Line Items]
Total net operating losses	912,700
Operating loss carryforwards, valuation allowance	200,500
Internal Revenue Service (IRS) | General Business Tax Credit Carryforward
Operating Loss Carryforwards [Line Items]
Tax credit carryforwards	10,700
State and Local Jurisdiction
Operating Loss Carryforwards [Line Items]
Federal net operating loss carryforwards	653,500
Operating loss carryforwards, valuation allowance	$ 47,300

Income Taxes (Provision (Benefi

Income Taxes (Provision (Benefit) for Income Taxes) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Deferred
Federal	$ (9,493)	$ (6,336)	$ 5,579
State	807	775	1,737
Deferred income taxes	(8,686)	(5,561)	7,316
Provision (benefit) for income taxes from discontinued operations	(540)	(6,161)	(1,550)
Current Income Tax Expense (Benefit), Continuing Operations [Abstract]
State	2,052	(289)	368
Federal	0	442	0
Total current taxes provision (benefit)	2,052	153	368
Provision (benefit) for income taxes from continuing and discontinued operations	$ 7,174	$ 753	$ 9,234

Income Taxes (Reconciliation of

Income Taxes (Reconciliation of Effective Income Tax Rate) (Details)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Tax Disclosure [Abstract]
Tax at federal statutory rate	35.00%	35.00%	35.00%
Effective Income Tax Rate Reconciliation, Uncertain Tax Benefits	(421.60%)	0.00%	0.20%
Company provided benefits	69.20%	(0.90%)	(3.80%)
Valuation allowance for deferred tax assets	(200.90%)	(20.90%)	(55.60%)
Effective Income Tax Rate Reconciliation, Company Provided Benefits	152.90%	(3.00%)	0.20%
Compensation-based credits	(139.70%)	(2.00%)	7.70%
Effective Income Tax Rate Reconciliation, Compensation-based credits	(60.80%)	2.30%	2.40%
Other, net	0.70%	(0.80%)	0.10%
Effective tax rate	(163.40%)	9.70%	(13.80%)

Income Taxes (Unrecognized Tax

Income Taxes (Unrecognized Tax Benefits) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Mar. 31, 2015	Aug. 14, 2013	Dec. 31, 2012
Income Tax Contingency [Line Items]
Income Tax Examination, Liability (Refund) Adjustment from Settlement with Taxing Authority	$ 1,100			$ 2,400	$ 4,200
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Unrecognized tax benefit, beginning of year		$ 30,198	$ 37,059			$ 38,423
Tax positions related to current year	0	487	562
Tax positions related to prior years	0	0	138
Unrecognized Tax Benefits, Decrease Resulting from Deconsolidation	0	6,221	0
Tax positions related to the Deconsolidation of Borgata	(27,716)	(30)	(2,064)
Unrecognized Tax Benefits, Reduction Resulting from Lapse of Applicable Statute of Limitations	0		0
Settlement with taxing authorities	0		0
Unrecognized tax benefits	2,482	30,198	37,059
Income tax penalties and interest expense	100	6,200	$ 1,200
Income tax penalties and interest accrued	700	7,200
Unrecognized Tax Benefits, Decreases Resulting from Settlements with Taxing Authorities, Portion Which Affected Effective Tax Rate		19,500
Internal Revenue Service (IRS)
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Unrecognized tax benefits that would impact effective tax rate	2,500
Current year [Member]
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Unrecognized Tax Benefits, Reduction Resulting from Lapse of Applicable Statute of Limitations		1,097
Settlement with taxing authorities		0
All years [Member]
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Settlement with taxing authorities		$ (27,700)
Minimum
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Estimated decrease in recognized tax beneifts over next 12 months, minimum	$ 200

Commitments and Contingencies92

Commitments and Contingencies (Minimum Lease Obligations) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Operating Leased Assets [Line Items]
2,015	$ 40,924
2,016	44,264
2,017	17,218
2,018	15,325
2,019	13,492
Thereafter	388,213
Lease obligations	519,436
Selling, General and Administrative Expenses
Operating Leased Assets [Line Items]
Lease expense during the period	$ 29,000	$ 29,400	$ 23,800

Commitments and Contingencies93

Commitments and Contingencies (Future Minimum Sublease Rental Income) (Details)	Dec. 31, 2015USD ($)
Sublease Rentals [Line Items]
2,013	$ 1,507
2,014	1,370
2,015	1,144
2,016	634
2,017	78
Thereafter	228
Rental income	$ 4,961

Commitments and Contingencies C

Commitments and Contingencies Contingent Payments (Details)	12 Months Ended
	Dec. 31, 2015USD ($)
Other Commitments [Line Items]
Payment to option holder, percentage of EBITDA	1.00%
Diamond Jo Worth
Other Commitments [Line Items]
Parking Spaces	$ 65

Commitments and Contingencies P

Commitments and Contingencies PGL Commitments (Details) - USD ($) $ in Thousands	Dec. 20, 2011	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Sponsor Fees [Line Items]
Accrued liabilities		$ 249,518	$ 239,266
Kansas Star
Sponsor Fees [Line Items]
Payment to option holder, term	10 years
Diamond Jo Dubuque
Sponsor Fees [Line Items]
Sponsor Fees		$ 3,000	2,800	$ 3,000
Sponsor Fee Percentage		4.50%
Diamond Jo Worth
Sponsor Fees [Line Items]
Sponsor Fees		$ 5,000	4,800	$ 5,000
Sponsor Fee Percentage		5.76%
Annual Donations for Education in Operating Area [Member] | Kansas Star
Sponsor Fees [Line Items]
Amount of other commitment		$ 1,500
Mulvane Special Tax Assessment for Utilities [Member] | Kansas Star
Sponsor Fees [Line Items]
Other Commitment, Time Period		15 years
Debt Issued by Counterparty		$ 19,700
Special Tax Assessment			1,700
Accrued liabilities		9,600	10,300
Mulvane Special Tax Assessment for Utilities, Discount [Member] | Kansas Star
Sponsor Fees [Line Items]
Accrued liabilities		4,600	5,100
Additional Mulvane Special Tax Assessment for Utilities [Member] | Kansas Star
Sponsor Fees [Line Items]
Debt Issued by Counterparty		5,000
Special Tax Assessment		1,700
Dubuque Minimum Assessment Agreement [Member] | Diamond Jo Dubuque
Sponsor Fees [Line Items]
Property Taxes, Minimum Agreed Taxable Value		57,900
Other Commitment, Minimum Annual Payments		1,900
Accrued Liabilities [Member] | Dubuque Minimum Assessment Agreement [Member] | Diamond Jo Dubuque
Sponsor Fees [Line Items]
Other Commitment, Obligation		1,900
Other Liabilities [Member] | Dubuque Minimum Assessment Agreement [Member] | Diamond Jo Dubuque
Sponsor Fees [Line Items]
Other Commitment, Obligation		14,400	14,700
Other Commitment, Discount on Obligation		$ 2,900	$ 3,000

Commitments and Contingencies B

Commitments and Contingencies Boyd Commitments (Details) - USD ($) $ in Millions	1 Months Ended
	Sep. 30, 2011	Dec. 31, 2015
Development Agreement
Other Commitments [Line Items]
Purchase price	$ 24.5
Minimum
Other Commitments [Line Items]
Obligation to fund certain pre-development costs, annual amount		$ 1
Maximum
Other Commitments [Line Items]
Obligation to fund certain pre-development costs, annual amount		$ 2

Stockholders' Equity and Stoc97

Stockholders' Equity and Stock Incentive Plans (Share Repurchase Program) (Details) $ in Millions	Dec. 31, 2015USD ($)
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock repurchase program, authorized amount	$ 100
Stock repurchase program, remaining authorized repurchase amount	$ 92.1

Stockholders' Equity and Stoc98

Stockholders' Equity and Stock Incentive Plans (Restricted Stock Units, Performance Stock Units and Career Shares) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2015	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense		$ 19,264	$ 18,476	$ 18,891
Non-Option Award Activity [Roll Forward]
Shares to be issued to settle PSUs	1.67
Stock Issued During Period, Shares, Performance Stock Award Gross	654,478
Stock Issued During Period, Shares, Performance Stock Award, Taxes	177,274
Stock Issued During Period, Shares, Performance Stock Award, Net	477,204
Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period		541,016	696,249	1,018,978
Share-based compensation expense		$ 9,909	$ 8,010	$ 10,610
Non-Option Award Activity [Roll Forward]
Outstanding, beginning of period	2,534,496	2,534,496	2,755,799	2,371,147
Canceled		(40,800)	(201,660)	(46,131)
Vested / awarded		(713,886)	(715,892)	(588,195)
Outstanding, end of period		2,320,826	2,534,496	2,755,799
Granted, weighted average grant date fair value (in USD per share)		$ 19.05	$ 11.63	$ 10.03
Total unrecognized share-based compensation costs related to unvested stock options		$ 0
Total unrecognized share-based compensation costs related to unvested stock options, period for recognition		2 years 4 months 24 days
Performance Stock Units (PSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period		240,156	694,294	0
Share-based compensation expense		$ 5,135	$ 6,537	$ 3,678
Non-Option Award Activity [Roll Forward]
Outstanding, beginning of period	1,411,640	1,411,640	821,633	829,130
Granted		380,000
Canceled		(2,677)	(104,287)	(7,497)
Vested / awarded		(663,945)	0	0
Outstanding, end of period		1,249,480	1,411,640	821,633
Granted, weighted average grant date fair value (in USD per share)		$ 16.75	$ 11.01
Total unrecognized share-based compensation costs related to unvested stock options		$ 2,000
Total unrecognized share-based compensation costs related to unvested stock options, period for recognition		2 years 4 months 24 days
Shares to be issued to settle PSUs		1,100,000
Evaluation of performance conditions, period		3 years
Awards if no conditions met, percentage		0.00%
Awards if only threshhold performance met, percentage		50.00%
Awards for target performance, percentage		100.00%
Awards for maximum performance, percentage (up to 200%)		200.00%
Award vesting period		3 years
Performance Shares Adjustment [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period		264,306
Career Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period		103,018	122,015	200,043
Share-based compensation expense		$ 1,399	$ 1,196	$ 1,937
Non-Option Award Activity [Roll Forward]
Outstanding, beginning of period	896,585	896,585	894,307	702,826
Canceled		0	(85,765)	(125)
Vested / awarded		(31,028)	(33,972)	(8,437)
Outstanding, end of period		968,575	896,585	894,307
Granted, weighted average grant date fair value (in USD per share)		$ 12.51	$ 11.31	$ 6.78
Total unrecognized share-based compensation costs related to unvested stock options		$ 1,100
Executive Officer | Career Shares
Non-Option Award Activity [Roll Forward]
Award eligibility, minimum age		55 years
Award requisite service period		10 years
Service period, Tranche 1		10 years
Service period, Tranche 2		15 years
Service period, Tranche 3		20 years

Stockholders' Equity and Stoc99

Stockholders' Equity and Stock Incentive Plans (Stock Options) (Details) - USD ($) $ / shares in Units, $ in Thousands	May 17, 2012	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	May 16, 2012
Stock Options Activity [Roll Forward]
Outstanding, beginning of period		7,169,668	9,143,910	10,826,004
Granted		200,673	244,351	544,330
Canceled		(1,463,497)	(1,656,359)	(378,202)
Exercised		(1,301,789)	(562,234)	(1,848,222)
Outstanding, end of period		4,605,055	7,169,668	9,143,910
Exercisable		4,085,555	6,459,687
Stock Options Activity, Weighted Average Option Price [Roll Forward]
Outstanding, weighted average option price, beginning of period (in USD per share)		$ 25.73	$ 26.62	$ 23.98
Granted, weighted average option price (in USD per share)		19.98	11.57	9.86
Canceled, weighted average option price (in USD per share)		39.82	34.79	20.67
Exercised, weighted average option price (in USD per share)		7.53	7.39	7.44
Outstanding, weighted average option price, end of period (in USD per share)		26.14	25.73	$ 26.62
Exercisable, weighted average option price (in USD per share)		$ 27.65	$ 27.52
Additional Disclosures:
Outstanding, weighted average remaining term		3 years 8 months 12 days
Exercisable, weighted average remaining term		3 years 1 month 6 days	3 years 4 months 24 days
Outstanding, aggregate intrinsic value		$ 21,058
Exercisable, aggregate intrinsic value		18,145	$ 12,662
Total intrinsic value of in-the-money options exercised during the period		11,100	2,500	$ 9,500
Total fair value of options vested in period		1,900	$ 2,300	$ 3,000
Stock Options
Additional Disclosures:
Total unrecognized share-based compensation costs related to unvested stock options		$ 1,700
Total unrecognized share-based compensation costs related to unvested stock options, period for recognition		9 months 18 days
Stock Incentive Plan 2012 [Member] | Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Term of stock incentive plan	10 years
Increase in number of common shares authorized under Stock Incentive Plan	4,000,000
Number of common shares authorized for issuance under Stock Incentive Plan	21,000,000				17,000,000
Number of common shares available for grant under Stock Incentive Plan		2,600,000
Number of authorized and unissued common shares under Stock Incentive Plan		11,800,000
Award vesting period		3 years

Stockholders' Equity and Sto100

Stockholders' Equity and Stock Incentive Plans (Stock Options by Exercise Price Range) (Details) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Total intrinsic value of in-the-money options exercised during the period	$ 11.1	$ 2.5	$ 9.5
Options outstanding	4,605,055
Options outstanding, weighted-average remaining contractual life		3 years 8 months 23 days
Options outstanding, weighted-average exercise price	$ 26.14
Options exercisable	4,085,555
Options exercisable, weighted-average exercise price	$ 27.65
Range of exercise prices, low	5.22
Range of exercise prices, high	$ 42.69
Total fair value of options vested in period	$ 1.9	$ 2.3	$ 3
$5.22-$6.70
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options outstanding	599,049
Options outstanding, weighted-average remaining contractual life		6 years 1 month 28 days
Options outstanding, weighted-average exercise price	$ 5.88
Options exercisable	599,049
Options exercisable, weighted-average exercise price	$ 5.88
Range of exercise prices, low	5.22
Range of exercise prices, high	$ 6.70
7.55-8.34
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options outstanding	553,204
Options outstanding, weighted-average remaining contractual life		4 years 7 months 10 days
Options outstanding, weighted-average exercise price	$ 8.16
Options exercisable	553,204
Options exercisable, weighted-average exercise price	$ 8.16
Range of exercise prices, low	7.55
Range of exercise prices, high	$ 8.34
9.86
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options outstanding	416,778
Options outstanding, weighted-average remaining contractual life		7 years 10 months 24 days
Options outstanding, weighted-average exercise price	$ 9.86
Options exercisable	260,848
Options exercisable, weighted-average exercise price	$ 9.86
Range of exercise prices, low	9.86
Range of exercise prices, high	$ 9.86
11.57
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options outstanding	244,351
Options outstanding, weighted-average remaining contractual life		8 years 11 months 9 days
Options outstanding, weighted-average exercise price	$ 11.57
Options exercisable	81,454
Options exercisable, weighted-average exercise price	$ 11.57
Range of exercise prices, low	11.57
Range of exercise prices, high	$ 11.57
19.98
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options outstanding	200,673
Options outstanding, weighted-average remaining contractual life		9 years 9 months 29 days
Options outstanding, weighted-average exercise price	$ 19.98
Options exercisable	0
Options exercisable, weighted-average exercise price	$ 0
Range of exercise prices, low	19.98
Range of exercise prices, high	$ 19.98
33.31
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options outstanding	25,000
Options outstanding, weighted-average remaining contractual life		2 years 4 days
Options outstanding, weighted-average exercise price	$ 33.31
Options exercisable	25,000
Options exercisable, weighted-average exercise price	$ 33.31
Range of exercise prices, low	33.31
Range of exercise prices, high	$ 33.31
38.11
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options outstanding	380,000
Options outstanding, weighted-average remaining contractual life		1 year 11 months 5 days
Options outstanding, weighted-average exercise price	$ 38.11
Options exercisable	380,000
Options exercisable, weighted-average exercise price	$ 38.11
Range of exercise prices, low	38.11
Range of exercise prices, high	$ 38.11
39
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options outstanding	1,195,500
Options outstanding, weighted-average remaining contractual life		9 months 26 days
Options outstanding, weighted-average exercise price	$ 39
Options exercisable	1,195,500
Options exercisable, weighted-average exercise price	$ 39
Range of exercise prices, low	39
Range of exercise prices, high	$ 39
39.78
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options outstanding	965,500
Options outstanding, weighted-average remaining contractual life		1 year 9 months 7 days
Options outstanding, weighted-average exercise price	$ 39.78
Options exercisable	965,500
Options exercisable, weighted-average exercise price	$ 39.78
Range of exercise prices, low	39.78
Range of exercise prices, high	$ 39.78
42.69
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options outstanding	25,000
Options outstanding, weighted-average remaining contractual life		9 months 4 days
Options outstanding, weighted-average exercise price	$ 42.69
Options exercisable	25,000
Options exercisable, weighted-average exercise price	$ 42.69
Range of exercise prices, low	42.69
Range of exercise prices, high	$ 42.69

Stockholders' Equity and Sto101

Stockholders' Equity and Stock Incentive Plans (Classification of Costs) (Details) - USD ($) $ / shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Dividends Declared	$ 0	$ 0	$ 0
Share-based compensation expense	$ (19,264)	$ (18,476)	$ (18,891)
Gaming
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	(393)	(387)	(351)
Food and beverage
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	(75)	(74)	(67)
Room
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	(36)	(35)	(32)
Selling, general and administrative
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	(1,996)	(1,965)	(1,787)
Corporate expense
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	(16,764)	(16,207)	(16,654)
Other Operating Income (Expense) [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	0	(192)	0
Stock Options
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	(2,821)	(2,733)	(2,666)
Restricted Stock Units (RSUs)
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	(9,909)	(8,010)	(10,610)
Performance Stock Units (PSUs)
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	(5,135)	(6,537)	(3,678)
Career Shares
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	$ (1,399)	$ (1,196)	$ (1,937)

Noncontrolling Interest (Narrat

Noncontrolling Interest (Narrative) (Details)	Dec. 31, 2015	Dec. 31, 2013	Jan. 31, 2010
Noncontrolling Interest [Line Items]
Equity method investment, ownership percentage	50.00%
LVE
Noncontrolling Interest [Line Items]
Ownership percentage by noncontrolling owners	100.00%
Parent Company [Member]
Noncontrolling Interest [Line Items]
Subsidiaries, Ownership Percentage	100.00%	100.00%
Borgata
Noncontrolling Interest [Line Items]
Ownership percentage by noncontrolling owners	50.00%
Borgata
Noncontrolling Interest [Line Items]
Equity method investment, ownership percentage			50.00%

Noncontrolling Interest (Change

Noncontrolling Interest (Changes in Noncontrolling Interest) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Stockholders' Equity Attributable to Noncontrolling Interest [Roll Forward]
Beginning balance, January 1, 2013	$ 50	$ 180,450	$ 163,336
Capital contributions	0	30	0
Attributable net income (loss)	0	11,403	(28,290)
Comprehensive income	0	0	0
Deconsolidation of Borgata on September 30, 2014		(191,833)	(45,404)
Balance, December 31, 2015	50	50	180,450
Borgata
Stockholders' Equity Attributable to Noncontrolling Interest [Roll Forward]
Beginning balance, January 1, 2013	0	180,430	208,277
Capital contributions	0	0	0
Attributable net income (loss)	0	11,403	(27,847)
Comprehensive income	0	0	0
Deconsolidation of Borgata on September 30, 2014		(191,833)	0
Balance, December 31, 2015	0	0	180,430
LVE
Stockholders' Equity Attributable to Noncontrolling Interest [Roll Forward]
Beginning balance, January 1, 2013	0	0	(44,961)
Attributable net income (loss)	0	0	(443)
Comprehensive income	0	0	0
Deconsolidation of Borgata on September 30, 2014		0	(45,404)
Balance, December 31, 2015	0	0	0
Other Member [Member]
Stockholders' Equity Attributable to Noncontrolling Interest [Roll Forward]
Beginning balance, January 1, 2013	50	20	20
Capital contributions	0	30	0
Attributable net income (loss)	0	0	0
Comprehensive income	0	0	0
Deconsolidation of Borgata on September 30, 2014		0	0
Balance, December 31, 2015	50	50	20
Noncontrolling Interest [Member]
Stockholders' Equity Attributable to Noncontrolling Interest [Roll Forward]
Capital contributions	$ 0	$ 0	$ 0

Fair Value Measurements (Narrat

Fair Value Measurements (Narrative) (Details) - USD ($) $ in Thousands	Dec. 20, 2011	Dec. 31, 2015	Dec. 31, 2014	Aug. 16, 2012
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment available for sale		$ 17,400	$ 18,000
Available-for-sale securities, current portion		400	400
Fair Value, Discount Amount, Available for sales securities		$ 3,200	3,300
Payment to option holder, percentage of EBITDA		1.00%
Contingent consideration, liability for payments to option holder, current		$ 900
Contingent consideration, liability for payments to option holder, noncurrent		2,700	2,900
Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale securities, gross		21,400
Investment available for sale		$ 17,839	18,357
Debt security, interest rate		7.50%
Merger earnout			$ 75
Kansas Star
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Payment to option holder, percentage of EBITDA	1.00%
Senior Notes | 8.375% Senior Notes due 2018
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt instrument, stated interest rate				8.375%
Senior Notes | 8.375% Senior Notes due 2018 | Peninsula
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt instrument, stated interest rate		8.375%	8.38%	8.375%

Fair Value Measurements (Balanc

Fair Value Measurements (Balances Measured at Fair Value) (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available-for-sale securities, current portion	$ 400	$ 400
Assets
Cash and cash equivalents	158,821	145,341	$ 140,311	$ 158,421
Restricted cash	19,030	18,107
Investment available for sale	17,400	18,000
Outstanding principal	3,322,475
Fair Value, Measurements, Nonrecurring [Member]
Assets
Outstanding principal		3,481,568
Fair Value, Measurements, Recurring
Liabilities
Contingent payments	3,632	3,792
Assets
Cash and cash equivalents	158,821	145,341
Restricted cash	19,030	18,107
Investment available for sale	17,839	18,357
Merger earnout		75
Fair Value, Measurements, Recurring | Fair Value, Inputs, Level 1 [Member]
Liabilities
Contingent payments	0	0
Assets
Cash and cash equivalents		145,341
Cash and cash equivalents	158,821
Restricted cash		18,107
Investment available for sale	0	0
Merger earnout		0
Fair Value, Measurements, Recurring | Fair Value, Inputs, Level 2 [Member]
Liabilities
Contingent payments	0	0
Assets
Cash and cash equivalents	0	0
Restricted cash	0	0
Investment available for sale	0	0
Merger earnout		0
Fair Value, Measurements, Recurring | Fair Value, Inputs, Level 3 [Member]
Liabilities
Contingent payments	3,632	3,792
Assets
Cash and cash equivalents	0	0
Restricted cash	0	0
Investment available for sale	17,839	18,357
Merger earnout		75
Parent Company [Member]
Assets
Cash and cash equivalents	2	2	$ 0	$ 2,520
Outstanding principal	2,309,725	2,389,165
Estimate of Fair Value Measurement [Member] | Fair Value, Measurements, Nonrecurring [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt instrument		3,534,365
Estimate of Fair Value Measurement [Member] | Parent Company [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt instrument	2,348,120	2,416,873
Holdco Note | Holdco Note | Parent Company [Member]
Assets
Outstanding principal		151,740
Senior Notes | 9.00% senior notes due 2020 | Parent Company [Member]
Assets
Outstanding principal		350,000
Senior Notes | 9.00% senior notes due 2020 | Parent Company [Member] | Fair Value, Measurements, Nonrecurring [Member] | Fair Value, Inputs, Level 1 [Member]
Assets
Outstanding principal	$ 350,000
Senior Notes | 9.00% senior notes due 2020 | Estimate of Fair Value Measurement [Member] | Parent Company [Member] | Fair Value, Measurements, Nonrecurring [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt instrument		$ 359,625

Fair Value Measurements (Change

Fair Value Measurements (Changes in Fair Value of Level 3 Assets and Liabilities) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Investment available for sale
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Balance at January 1, 2015	$ 18,357	$ 17,128
Deposits		0
Total gains (losses) (realized or unrealized):
Included in earnings	125	119
Included in other comprehensive income (loss)	(263)	1,465
Purchases, sales, issuances and settlements:
Settlements	(380)
Ending balance at December 31, 2015	17,839	18,357
Purchases, sales, issuances and settlements:
Settlements		(355)
Fair Value, Liabilities Measured on Recurring Basis, Deconsolidation of Subsidiary		0
Investment Available for Sale
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Deposits	0
Earnout on Excess of EBITDA in 2015
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Deposits		0
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Balance at January 1, 2015	(75)	(1,125)
Total gains (losses) (realized or unrealized):
Included in earnings		1,050
Included in other comprehensive income (loss)		0
Purchases, sales, issuances and settlements:
Settlements		0
Ending balance at December 31, 2015		(75)
Fair Value, Liabilities Measured on Recurring Basis, Deconsolidation of Subsidiary		0
Merger Earnout
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Deposits	0
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Balance at January 1, 2015	(75)
Total gains (losses) (realized or unrealized):
Included in earnings	75
Included in other comprehensive income (loss)	0
Purchases, sales, issuances and settlements:
Settlements	0
Ending balance at December 31, 2015	0	(75)
Contingent Payments
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Deposits	0	0
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Balance at January 1, 2015	(3,792)	(4,343)
Total gains (losses) (realized or unrealized):
Included in earnings	(723)	(274)
Included in other comprehensive income (loss)	0	0
Purchases, sales, issuances and settlements:
Settlements	(883)	(825)
Ending balance at December 31, 2015	(3,632)	(3,792)
Fair Value, Liabilities Measured on Recurring Basis, Deconsolidation of Subsidiary		0
Included in interest income | Investment available for sale
Total gains (losses) (realized or unrealized):
Included in earnings	125	119
Included in interest income | Earnout on Excess of EBITDA in 2015
Total gains (losses) (realized or unrealized):
Included in earnings		0
Included in interest income | Merger Earnout
Total gains (losses) (realized or unrealized):
Included in earnings	0
Included in interest income | Contingent Payments
Total gains (losses) (realized or unrealized):
Included in earnings	0	0
Included in interest expense | Investment available for sale
Total gains (losses) (realized or unrealized):
Included in earnings	0	0
Included in interest expense | Earnout on Excess of EBITDA in 2015
Total gains (losses) (realized or unrealized):
Included in earnings		0
Total gains (losses) (realized or unrealized):
Included in earnings		0
Included in interest expense | Merger Earnout
Total gains (losses) (realized or unrealized):
Included in earnings	0
Included in interest expense | Contingent Payments
Total gains (losses) (realized or unrealized):
Included in earnings		60
Total gains (losses) (realized or unrealized):
Included in earnings	(627)	$ (734)
Non-operating income | Investment available for sale
Total gains (losses) (realized or unrealized):
Included in earnings	0
Non-operating income | Merger Earnout
Total gains (losses) (realized or unrealized):
Included in earnings	0
Non-operating income | Contingent Payments
Total gains (losses) (realized or unrealized):
Included in earnings	$ (96)

Fair Value Measurements (Valuat

Fair Value Measurements (Valuation Techniques) (Details) - Discount Rate [Member] - Fair Value, Measurements, Recurring - Fair Value, Inputs, Level 3 [Member]	12 Months Ended
	Dec. 31, 2015
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%
Available-for-sale Securities [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques, Unobservable Inputs, Rate, Percentage	10.00%

Fair Value Measurements (Fair V

Fair Value Measurements (Fair Value Balance Sheet Grouping) (Details) - Parent Company [Member] - Fair Value, Inputs, Level 3 [Member] - Fair Value, Measurements, Nonrecurring [Member] - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Liabilities
Obligation under assessment arrangements	$ 35,126	$ 36,749
Other financial instruments	200	300
Carrying Value
Liabilities
Obligation under assessment arrangements	27,660	28,612
Other financial instruments	186	268
Estimated Fair Value
Liabilities
Obligation under assessment arrangements	28,381	29,529
Other financial instruments	$ 186	$ 268

Fair Value Measurements (Fai109

Fair Value Measurements (Fair Value Balance Sheet Long-Term Debt Grouping) (Details) - USD ($) $ in Thousands	Sep. 02, 2016	Dec. 31, 2015	May 21, 2015	Dec. 31, 2014	Aug. 16, 2012	Nov. 10, 2010
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Outstanding principal		$ 3,322,475
Fair Value, Measurements, Nonrecurring [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Outstanding principal				$ 3,481,568
Fair Value, Measurements, Nonrecurring [Member] | Carrying Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt				3,404,851
Fair Value, Measurements, Nonrecurring [Member] | Estimated Fair Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt instrument				3,534,365
8.375% Senior Notes due 2018 | Senior Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt instrument, stated interest rate					8.375%
Parent Company [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Outstanding principal		2,309,725		2,389,165
Long-term debt		2,277,299		2,344,983
Parent Company [Member] | Carrying Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt		2,277,299		2,344,983
Parent Company [Member] | Estimated Fair Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt instrument		2,348,120		2,416,873
Parent Company [Member] | Bank Credit Facility | Bank Credit Facility
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Outstanding principal				1,387,425
Long-term debt		1,197,277		1,369,176
Parent Company [Member] | Bank Credit Facility | Bank Credit Facility | Fair Value, Measurements, Nonrecurring [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Outstanding principal		1,209,725
Parent Company [Member] | Bank Credit Facility | Bank Credit Facility | Fair Value, Measurements, Nonrecurring [Member] | Fair Value, Inputs, Level 2 [Member] | Carrying Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt		1,197,277		1,369,176
Parent Company [Member] | Bank Credit Facility | Bank Credit Facility | Fair Value, Measurements, Nonrecurring [Member] | Fair Value, Inputs, Level 2 [Member] | Estimated Fair Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt instrument		1,202,870		$ 1,395,595
Parent Company [Member] | 9.125% Senior Notes Due 2018 | Senior Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt instrument, stated interest rate				9.13%		9.125%
Outstanding principal				$ 500,000
Long-term debt				487,765
Parent Company [Member] | 9.125% Senior Notes Due 2018 | Senior Notes | Fair Value, Measurements, Nonrecurring [Member] | Fair Value, Inputs, Level 1 [Member] | Carrying Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt		342,956		487,765
Parent Company [Member] | 9.125% Senior Notes Due 2018 | Senior Notes | Fair Value, Measurements, Nonrecurring [Member] | Fair Value, Inputs, Level 1 [Member] | Estimated Fair Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt instrument		$ 372,750		517,500
Parent Company [Member] | Senior Notes Due 2023 [Member] | Senior Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt instrument, stated interest rate	6.875%	6.875%	6.875%
Long-term debt		$ 737,066
Parent Company [Member] | Senior Notes Due 2023 [Member] | Senior Notes | Fair Value, Measurements, Nonrecurring [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Outstanding principal		750,000
Parent Company [Member] | Senior Notes Due 2023 [Member] | Senior Notes | Fair Value, Measurements, Nonrecurring [Member] | Fair Value, Inputs, Level 1 [Member] | Carrying Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt		737,066
Parent Company [Member] | Senior Notes Due 2023 [Member] | Senior Notes | Fair Value, Measurements, Nonrecurring [Member] | Fair Value, Inputs, Level 1 [Member] | Estimated Fair Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt instrument		772,500
Parent Company [Member] | Holdco Note | Senior Subordinated Notes | Fair Value, Measurements, Nonrecurring [Member] | Fair Value, Inputs, Level 1 [Member] | Carrying Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt				139,968
Parent Company [Member] | Holdco Note | Senior Subordinated Notes | Fair Value, Measurements, Nonrecurring [Member] | Fair Value, Inputs, Level 1 [Member] | Estimated Fair Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt instrument				144,153
Parent Company [Member] | Holdco Note | Fixed Rate Debt | Fair Value, Inputs, Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Outstanding principal		143,000
Consolidated, Excluding Borgata
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Outstanding principal		3,322,475		3,481,568
Long-term debt		3,269,549		3,404,851
Consolidated, Excluding Borgata | Carrying Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt		3,269,549
Consolidated, Excluding Borgata | Estimated Fair Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt instrument		3,366,251
Peninsula
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Outstanding principal		1,012,750		1,092,403
Long-term debt		992,250		1,059,868
Peninsula | Carrying Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt		992,250		1,059,868
Peninsula | Estimated Fair Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt instrument		1,018,131		1,117,492
Peninsula | Other
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Outstanding principal				3
Long-term debt				3
Peninsula | Bank Credit Facility | Bank Credit Facility
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Outstanding principal				742,400
Long-term debt		648,607		718,807
Peninsula | Bank Credit Facility | Bank Credit Facility | Fair Value, Measurements, Nonrecurring [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Outstanding principal		662,750
Peninsula | Bank Credit Facility | Bank Credit Facility | Fair Value, Measurements, Nonrecurring [Member] | Fair Value, Inputs, Level 2 [Member] | Carrying Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt		648,607		718,807
Peninsula | Bank Credit Facility | Bank Credit Facility | Fair Value, Measurements, Nonrecurring [Member] | Fair Value, Inputs, Level 2 [Member] | Estimated Fair Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt instrument		$ 661,131		754,364
Peninsula | Other | Fixed Rate Debt | Fair Value, Measurements, Nonrecurring [Member] | Fair Value, Inputs, Level 3 [Member] | Estimated Fair Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt instrument				$ 3
Peninsula | 8.375% Senior Notes due 2018 | Senior Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt instrument, stated interest rate		8.375%		8.38%	8.375%
Outstanding principal				$ 350,000
Long-term debt		$ 343,643		341,058
Peninsula | 8.375% Senior Notes due 2018 | Senior Notes | Fair Value, Measurements, Nonrecurring [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Outstanding principal		350,000
Peninsula | 8.375% Senior Notes due 2018 | Senior Notes | Fair Value, Measurements, Nonrecurring [Member] | Fair Value, Inputs, Level 2 [Member] | Carrying Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt		343,643		341,058
Peninsula | 8.375% Senior Notes due 2018 | Senior Notes | Fair Value, Measurements, Nonrecurring [Member] | Fair Value, Inputs, Level 2 [Member] | Estimated Fair Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt instrument		$ 357,000		$ 363,125

Employee Benefit Plans (Details

Employee Benefit Plans (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Contributions based on wages paid to covered employees	$ 1.4	$ 1.4	$ 1.5
Percent of Income	100.00%
Voluntary contributions to the 401(k) profit-sharing plans and trusts	$ 3.3	$ 4.1	$ 4.1

Segment Information (Certain Se

Segment Information (Certain Segment Operating Data and Other) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Segment Reporting, Certain Operating Data and Reconciling Item for Adjusted EBITDA from Segment to Consolidated [Line Items]
Net Revenues	$ 542,674	$ 546,313	$ 559,867	$ 550,578	$ 531,593	$ 528,897	$ 540,680	$ 541,085	$ 2,199,432	$ 2,142,255	$ 2,198,738
Corporate expense									76,941	75,626	63,249
Depreciation and amortization									207,118	208,915	218,667
Project development, preopening and writedowns									6,907	13,747	10,371
Share-based compensation expense									19,264	18,476	18,891
Impairments of assets									18,565	48,681	5,351
Other operating charges, net									907	13	2,861
Operating Income (Loss)	$ 46,802	$ 69,423	$ 83,094	$ 71,883	11,621	$ 41,802	$ 58,749	$ 61,560	271,202	173,732	231,217
Segment Reconciling Items [Member]
Segment Reporting, Certain Operating Data and Reconciling Item for Adjusted EBITDA from Segment to Consolidated [Line Items]
Total Reportable Segment Adjusted EBITDA (1)									527,391	467,344	491,188
Corporate expense									(60,177)	(59,420)	(46,594)
Reportable Segment Adjusted EBITDA									587,568	526,764	537,782
Deferred rent									3,428	3,616	3,830
Depreciation and amortization										208,915	218,667
Project development, preopening and writedowns										13,747	10,371
Share-based compensation expense									19,264	18,666	18,891
Impairments of assets										48,681	5,351
Other operating charges, net										(13)	2,861
Total other operating costs and expenses									256,189	293,612	259,971
Operating Income (Loss)									271,202	173,732	231,217
Las Vegas Locals
Segment Reporting, Certain Operating Data and Reconciling Item for Adjusted EBITDA from Segment to Consolidated [Line Items]
Net Revenues									610,107	592,652	591,447
Total Reportable Segment Adjusted EBITDA (1)									157,312	144,397	137,501
Downtown Las Vegas
Segment Reporting, Certain Operating Data and Reconciling Item for Adjusted EBITDA from Segment to Consolidated [Line Items]
Net Revenues									234,191	224,275	222,715
Total Reportable Segment Adjusted EBITDA (1)									49,314	37,309	35,036
Midwest and South
Segment Reporting, Certain Operating Data and Reconciling Item for Adjusted EBITDA from Segment to Consolidated [Line Items]
Net Revenues									1,355,134	1,325,328	1,384,576
Total Reportable Segment Adjusted EBITDA (1)									$ 380,942	$ 345,058	$ 365,245
Borgata
Segment Reporting, Certain Operating Data and Reconciling Item for Adjusted EBITDA from Segment to Consolidated [Line Items]
Ownership percentage by noncontrolling owners	50.00%								50.00%
Net Revenues					179,147				$ 804,166
Impairments of assets									12,100
Operating Income (Loss)					$ 21,251				$ 146,842

Segment Information (Reconcilia

Segment Information (Reconciliation of Assets) (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	$ 4,350,900	$ 4,422,384
Reportable Segment [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	3,928,125	4,021,793
Las Vegas Locals
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	1,155,224	1,164,115
Downtown Las Vegas
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	138,159	128,682
Midwest and South
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	2,634,742	2,728,996
Corporate
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	$ 422,775	$ 400,591

Segment Information (Reconci113

Segment Information (Reconciliation of Capital Expenditures) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Segment Reporting, Other Significant Reconciling Item [Line Items]
Capital Expenditures	$ 128,305	$ 121,813	$ 115,250
Change in Accrued Property Additions	2,865	15,938	6,913
Cash-Based Capital Expenditures	131,170	137,751	122,163
Las Vegas Locals
Segment Reporting, Other Significant Reconciling Item [Line Items]
Capital Expenditures	41,772	31,653	30,861
Downtown Las Vegas
Segment Reporting, Other Significant Reconciling Item [Line Items]
Capital Expenditures	13,000	9,917	5,505
Midwest and South
Segment Reporting, Other Significant Reconciling Item [Line Items]
Capital Expenditures	60,887	89,029	66,683
Reportable Segment [Member]
Segment Reporting, Other Significant Reconciling Item [Line Items]
Capital Expenditures	115,659	130,599	103,049
Corporate
Segment Reporting, Other Significant Reconciling Item [Line Items]
Capital Expenditures	12,646	(8,786)	12,173
Other
Segment Reporting, Other Significant Reconciling Item [Line Items]
Capital Expenditures	$ 0	$ 0	$ 28

Selected Quarterly Financial114

Selected Quarterly Financial Information (Unaudited) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Quarterly Financial Information Disclosure [Abstract]
Stock options exercised, shares										18,975,000	18,975,000
Net Revenues	$ 542,674	$ 546,313	$ 559,867	$ 550,578	$ 531,593	$ 528,897	$ 540,680	$ 541,085	$ 2,199,432	$ 2,142,255	$ 2,198,738
Operating Income (Loss)	46,802	69,423	83,094	71,883	11,621	41,802	58,749	61,560	271,202	173,732	231,217
Income (Loss) from Continuing Operations, Including Portion Attributable to Noncontrolling Interest	(14,434)	7,015	(12,390)	30,504	(33,286)	(12,256)	(3,971)	(1,112)	10,695	(50,625)	(63,571)
Income (loss) from discontinued operations, net of tax	7,565	18,410	5,965	4,599	863	8,928	9,309	(10,113)	36,539	8,987	(44,983)
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Noncontrolling Interest					0	(11,777)	(4,669)	5,043	0	(11,403)	27,846
Net Income (Loss) Attributable to Parent	$ (6,869)	$ 25,425	$ (6,425)	$ 35,103	$ (32,423)	$ (15,105)	$ 669	$ (6,182)	$ 47,234	$ (53,041)	$ (80,264)
Continuing operations	$ (0.13)	$ 0.06	$ (0.11)	$ 0.27	$ (0.30)	$ (0.11)	$ (0.04)	$ (0.01)	$ 0.10	$ (0.46)	$ (0.65)
Discontinued operations	0.07	0.17	0.05	0.04	0.01	(0.03)	0.05	(0.05)	0.32	(0.02)	(0.18)
Basic net income (loss) per common share	(0.06)	0.23	(0.06)	0.31	(0.29)	(0.14)	0.01	(0.06)	0.42	(0.48)	(0.83)
Continuing operations	(0.13)	0.06	(0.11)	0.27	(0.30)	(0.11)	(0.04)	(0.01)	0.10	(0.46)	(0.65)
Discontinued operations	(0.07)	(0.16)	(0.05)	(0.04)	(0.01)	(0.03)	(0.05)	0.05	(0.32)	0.02	0.18
Diluted net income (loss) per common share	$ (0.06)	$ 0.22	$ (0.06)	$ 0.31	$ (0.29)	$ (0.14)	$ 0.01	$ (0.06)	$ 0.42	$ (0.48)	$ (0.83)

Condensed Consolidating Fina115

Condensed Consolidating Financial Information (Balance Sheets) (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Sep. 30, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Condensed Financial Statements, Captions [Line Items]
Cash and cash equivalents	$ 158,821		$ 145,341	$ 140,311	$ 158,421
Other current assets	98,411		96,609
Property and equipment, net	2,225,342		2,286,108
Investments in subsidiaries	0	$ 221,400	0
Intercompany receivable	0		0
Other assets, net	48,341		52,050
Assets
Intangible assets, net	890,054		934,249	1,010,660	1,059,638
Goodwill, net	685,310		685,310
Investment in unconsolidated subsidiary held for sale	244,621		222,717
Total assets	4,350,900		4,422,384
Liabilities and Stockholders’ Equity
Current maturities of long-term debt	29,750		29,753
Other current liabilities	325,321		327,442
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	3,239,799		3,375,098
Other long-term liabilities	(248,019)		(252,004)
Preferred stock	0		0
Common stock	1,117		1,093
Additional paid-in capital	945,041		922,112
Retained earnings (deficit)	(437,881)		(485,115)
Accumulated other comprehensive income (loss)	(316)		(53)
Total Boyd Gaming Corporation stockholders’ equity	507,961		438,037
Noncontrolling interest	50		50	180,450	163,336
Total stockholders’ equity	508,011		438,087	650,437	467,127
Total liabilities and stockholders’ equity	4,350,900		4,422,384
Boyd
Condensed Financial Statements, Captions [Line Items]
Cash and cash equivalents	2		2	0	2,520
Other current assets	14,602		10,234
Property and equipment, net	68,515		65,365
Investments in subsidiaries	3,547,690		3,345,735
Intercompany receivable	0		0
Other assets, net	12,521		12,595
Assets
Intangible assets, net	0		0
Goodwill, net	0		0
Investment in unconsolidated subsidiary held for sale	0		0
Total assets	3,643,330		3,433,931
Liabilities and Stockholders’ Equity
Current maturities of long-term debt	21,500		21,500
Other current liabilities	102,946		82,711
Accumulated losses of subsidiaries in excess of investment	0		0
Intercompany payable	720,400		668,310
Long-term debt, net of current maturities and debt issuance costs	2,255,800		2,183,485
Other long-term liabilities	(34,723)		(39,888)
Common stock	1,117		1,093
Additional paid-in capital	945,041		922,112
Retained earnings (deficit)	(437,881)		(485,115)
Accumulated other comprehensive income (loss)	(316)		(53)
Total Boyd Gaming Corporation stockholders’ equity	507,961		438,037
Noncontrolling interest	0		0
Total stockholders’ equity	507,961		438,037
Total liabilities and stockholders’ equity	3,643,330		3,433,931
Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Cash and cash equivalents	156,116		143,580	137,621	150,953
Other current assets	73,902		78,242
Property and equipment, net	2,120,455		2,179,813
Investments in subsidiaries	0		7,167
Intercompany receivable	1,702,317		1,636,197
Other assets, net	17,527		21,464
Assets
Intangible assets, net	865,995		910,190
Goodwill, net	684,529		684,529
Investment in unconsolidated subsidiary held for sale	244,621		222,717
Total assets	5,865,462		5,883,899
Liabilities and Stockholders’ Equity
Current maturities of long-term debt	8,250		8,253
Other current liabilities	198,590		219,868
Accumulated losses of subsidiaries in excess of investment	(4,507)		0
Intercompany payable	0		0
Long-term debt, net of current maturities and debt issuance costs	983,999		1,191,613
Other long-term liabilities	(213,296)		(212,116)
Total Boyd Gaming Corporation stockholders’ equity	4,456,820		4,252,049
Noncontrolling interest	0		0
Total stockholders’ equity	4,456,820		4,252,049
Total liabilities and stockholders’ equity	5,865,462		5,883,899
Non-Guarantor Subsidiaries (100% Owned)
Condensed Financial Statements, Captions [Line Items]
Cash and cash equivalents	2,482		1,540	2,590	4,380
Other current assets	10,415		8,602
Property and equipment, net	36,372		40,930
Investments in subsidiaries	0		0
Intercompany receivable	0		0
Other assets, net	18,293		17,991
Assets
Intangible assets, net	24,059		24,059
Goodwill, net	781		781
Investment in unconsolidated subsidiary held for sale	0		0
Total assets	92,402		93,903
Liabilities and Stockholders’ Equity
Current maturities of long-term debt	0		0
Other current liabilities	24,071		25,100
Accumulated losses of subsidiaries in excess of investment	(302)		(227)
Intercompany payable	981,688		967,374
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	(913,659)		(898,798)
Noncontrolling interest	0		0
Total stockholders’ equity	(913,659)		(898,798)
Total liabilities and stockholders’ equity	92,402		93,903
Non-Guarantor Subsidiaries (Not 100% Owned)
Condensed Financial Statements, Captions [Line Items]
Cash and cash equivalents	221		219	100	568
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
Assets
Intangible assets, net	0		0
Goodwill, net	0		0
Investment in unconsolidated subsidiary held for sale	0		0
Total assets	221		219
Liabilities and Stockholders’ Equity
Current maturities of long-term debt	0		0
Other current liabilities	0		0
Accumulated losses of subsidiaries in excess of investment	0		0
Intercompany payable	475		397
Long-term debt, net of current maturities and debt issuance costs	0		0
Other long-term liabilities	0		0
Total Boyd Gaming Corporation stockholders’ equity	(254)		(178)
Noncontrolling interest	0		0
Total stockholders’ equity	(254)		(178)
Total liabilities and stockholders’ equity	221		219
Eliminations
Condensed Financial Statements, Captions [Line Items]
Cash and cash equivalents	0		0	$ 0	$ 0
Other current assets	(508)		(469)
Property and equipment, net	0		0
Investments in subsidiaries	(3,547,690)		(3,352,902)
Intercompany receivable	(1,702,317)		(1,636,197)
Other assets, net	0		0
Assets
Intangible assets, net	0		0
Goodwill, net	0		0
Investment in unconsolidated subsidiary held for sale	0		0
Total assets	(5,250,515)		(4,989,568)
Liabilities and Stockholders’ Equity
Current maturities of long-term debt	0		0
Other current liabilities	(286)		(237)
Accumulated losses of subsidiaries in excess of investment	(4,809)		(227)
Intercompany payable	(1,702,563)		(1,636,081)
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	(3,542,907)		(3,353,073)
Noncontrolling interest	50		50
Total stockholders’ equity	(3,542,857)		(3,353,023)
Total liabilities and stockholders’ equity	$ (5,250,515)		$ (4,989,568)

Condensed Consolidating Fina116

Condensed Consolidating Financial Information (Income Statements) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Sep. 02, 2016	May 21, 2015	Jun. 08, 2012
Condensed Financial Statements, Captions [Line Items]
Net Revenues	$ 542,674	$ 546,313	$ 559,867	$ 550,578	$ 531,593	$ 528,897	$ 540,680	$ 541,085	$ 2,199,432	$ 2,142,255	$ 2,198,738
Costs and Expenses
Operating									1,190,824	1,184,442	1,218,881
Selling, general and administrative									322,420	327,599	341,446
Maintenance and utilities									104,548	109,526	106,695
Depreciation and amortization									207,118	208,915	218,667
Corporate expense									76,941	75,626	63,249
Project development, preopening and writedowns									6,907	13,747	10,371
Project development, preopening and writedowns									6,907	13,747	10,371
Impairments of assets									18,565	48,681	5,351
Other operating charges, net									(907)	(13)	(2,861)
Intercompany expenses									0	0	0
Total operating costs and expenses									1,928,230	1,968,523	1,967,521
Equity in earnings of subsidiaries									0	0	0
Operating Income (Loss)	46,802	69,423	83,094	71,883	11,621	41,802	58,749	61,560	271,202	173,732	231,217
Other expense (income)
Interest expense, net									222,732	228,181	260,848
Loss on early extinguishments of debt									40,733	1,536	28,346
Other, net									3,676	48	(2,090)
Total other expense, net									(267,141)	(229,765)	(287,104)
Income (loss) from continuing operations before income taxes									4,061	(56,033)	(55,887)
Income taxes benefit (provision)									6,634	5,408	(7,684)
Income (Loss) from Continuing Operations, Including Portion Attributable to Noncontrolling Interest	(14,434)	7,015	(12,390)	30,504	(33,286)	(12,256)	(3,971)	(1,112)	10,695	(50,625)	(63,571)
Income (loss) from discontinued operations, net of tax	7,565	18,410	5,965	4,599	863	8,928	9,309	(10,113)	36,539	8,987	(44,983)
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Noncontrolling Interest					0	(11,777)	(4,669)	5,043	0	(11,403)	27,846
Income (loss) from discontinued operations attributable to noncontrolling interest, net of tax									0	11,403	(27,846)
Net income (loss)									47,234	(53,041)	(80,708)
Income (Loss) from Continuing Operations Attributable to Noncontrolling Interest									0	0	(444)
Net Income (Loss) Attributable to Parent	$ (6,869)	$ 25,425	$ (6,425)	$ 35,103	$ (32,423)	$ (15,105)	$ 669	$ (6,182)	47,234	(53,041)	(80,264)
Comprehensive income (loss)									$ 46,971	(51,577)	$ (81,263)
Boyd
Condensed Financial Statements, Captions [Line Items]
Subsidiaries, Ownership Percentage	100.00%								100.00%		100.00%
Net Revenues									$ 121,541	117,159	$ 123,951
Costs and Expenses
Operating									1,800	1,800	1,848
Selling, general and administrative									48,173	46,708	46,880
Maintenance and utilities									0	0	0
Depreciation and amortization									6,179	5,667	6,619
Corporate expense									71,700	71,951	59,128
Project development, preopening and writedowns									884	105	1,586
Impairments of assets									0	320	0
Other operating charges, net									(599)	(164)	(427)
Intercompany expenses									(1,204)	(1,204)	(1,213)
Total operating costs and expenses									130,539	127,919	117,701
Equity in earnings of subsidiaries									190,570	85,268	95,175
Operating Income (Loss)									181,572	74,508	101,425
Other expense (income)
Interest expense, net									125,890	132,204	153,893
Loss on early extinguishments of debt									30,829	0	25,001
Other, net									396	(793)	137
Total other expense, net									(157,115)	(131,411)	(179,031)
Income (loss) from continuing operations before income taxes									24,457	(56,903)	(77,606)
Income taxes benefit (provision)									22,777	3,862	(2,658)
Income (Loss) from Continuing Operations, Including Portion Attributable to Noncontrolling Interest									47,234	(53,041)	(80,264)
Income (loss) from discontinued operations, net of tax									0	0	0
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Noncontrolling Interest										0	0
Income (loss) from discontinued operations attributable to noncontrolling interest, net of tax											(80,264)
Net income (loss)									47,234	(41,638)	(108,554)
Income (Loss) from Continuing Operations Attributable to Noncontrolling Interest											0
Net Income (Loss) Attributable to Parent									47,234	(53,041)	(80,264)
Comprehensive income (loss)									46,971	(51,577)	(80,819)
Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Net Revenues									2,173,147	2,114,021	2,170,332
Costs and Expenses
Operating									1,145,181	1,134,312	1,167,767
Selling, general and administrative									267,661	273,924	287,007
Maintenance and utilities									103,086	108,002	105,228
Depreciation and amortization									196,865	200,356	209,744
Corporate expense									1,781	1,849	2,793
Project development, preopening and writedowns									2,351	8,894	3,956
Impairments of assets									17,500	41,090	16,835
Other operating charges, net									(308)	(177)	(2,388)
Intercompany expenses									(140,971)	(134,710)	(142,213)
Total operating costs and expenses									1,875,704	1,902,960	1,937,931
Equity in earnings of subsidiaries									(2,204)	(2,764)	(1,906)
Operating Income (Loss)									295,239	208,297	230,495
Other expense (income)
Interest expense, net									96,818	95,953	104,555
Loss on early extinguishments of debt									9,904	1,536	3,343
Other, net									2,959	(683)	(2,160)
Total other expense, net									(109,681)	(96,806)	(105,738)
Income (loss) from continuing operations before income taxes									185,558	111,491	124,757
Income taxes benefit (provision)									(16,089)	1,644	(5,069)
Income (Loss) from Continuing Operations, Including Portion Attributable to Noncontrolling Interest									169,469	113,135	119,688
Income (loss) from discontinued operations, net of tax									36,539	(13,819)	0
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Noncontrolling Interest										0	0
Income (loss) from discontinued operations attributable to noncontrolling interest, net of tax											119,688
Income (Loss) from Continuing Operations Attributable to Noncontrolling Interest											0
Net Income (Loss) Attributable to Parent									206,008	99,316	119,688
Comprehensive income (loss)									205,745	100,780	119,133
Non-Guarantor Subsidiaries (100% Owned)
Condensed Financial Statements, Captions [Line Items]
Net Revenues									48,353	48,687	49,937
Costs and Expenses
Operating									43,843	48,330	49,266
Selling, general and administrative									6,604	7,187	7,601
Maintenance and utilities									1,462	1,523	1,467
Depreciation and amortization									4,074	2,892	2,304
Corporate expense									3,460	1,826	1,328
Project development, preopening and writedowns									3,596	4,586	6,722
Impairments of assets									1,065	7,271	1,250
Other operating charges, net									0	0	(46)
Intercompany expenses									(1,416)	(1,478)	(2,015)
Total operating costs and expenses									65,520	75,093	71,999
Equity in earnings of subsidiaries									(76)	(162)	0
Operating Income (Loss)									(17,243)	(26,568)	(22,062)
Other expense (income)
Interest expense, net									24	24	23
Loss on early extinguishments of debt									0	0	2
Other, net									321	1,524	(67)
Total other expense, net									(345)	(1,548)	42
Income (loss) from continuing operations before income taxes									(17,588)	(28,116)	(22,020)
Income taxes benefit (provision)									(54)	(98)	43
Income (Loss) from Continuing Operations, Including Portion Attributable to Noncontrolling Interest									(17,642)	(28,214)	(21,977)
Income (loss) from discontinued operations, net of tax									0	0	23,442
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Noncontrolling Interest										0	0
Income (loss) from discontinued operations attributable to noncontrolling interest, net of tax											1,465
Income (Loss) from Continuing Operations Attributable to Noncontrolling Interest											0
Net Income (Loss) Attributable to Parent									(17,642)	(28,214)	1,465
Comprehensive income (loss)									(17,642)	(28,214)	1,465
Non-Guarantor Subsidiaries (Not 100% Owned)
Condensed Financial Statements, Captions [Line Items]
Net Revenues									0	0	1,933
Costs and Expenses
Operating									0	0	0
Selling, general and administrative									0	0	0
Maintenance and utilities									0	1	0
Depreciation and amortization									0	0	0
Corporate expense									0	0	0
Project development, preopening and writedowns									76	162	41
Impairments of assets									0	0	0
Other operating charges, net									0	0	0
Intercompany expenses									0	0	0
Total operating costs and expenses									76	163	41
Equity in earnings of subsidiaries									0	0	0
Operating Income (Loss)									(76)	(163)	1,892
Other expense (income)
Interest expense, net									0	0	2,377
Loss on early extinguishments of debt									0	0	0
Other, net									0	0	0
Total other expense, net									0	0	(2,377)
Income (loss) from continuing operations before income taxes									(76)	(163)	(485)
Income taxes benefit (provision)									0	0	0
Income (Loss) from Continuing Operations, Including Portion Attributable to Noncontrolling Interest									(76)	(163)	(485)
Income (loss) from discontinued operations, net of tax									0	22,806	(55,692)
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Noncontrolling Interest										0	0
Income (loss) from discontinued operations attributable to noncontrolling interest, net of tax											(56,177)
Income (Loss) from Continuing Operations Attributable to Noncontrolling Interest											0
Net Income (Loss) Attributable to Parent									(76)	22,643	(56,177)
Comprehensive income (loss)									(76)	22,643	(56,177)
Eliminations
Condensed Financial Statements, Captions [Line Items]
Net Revenues									(143,609)	(137,612)	(147,415)
Costs and Expenses
Operating									0	0	0
Selling, general and administrative									(18)	(220)	(42)
Maintenance and utilities									0	0	0
Depreciation and amortization									0	0	0
Corporate expense									0	0	0
Project development, preopening and writedowns									0	0	(1,934)
Impairments of assets									0	0	(12,734)
Other operating charges, net									0	0	0
Intercompany expenses									143,591	137,392	145,441
Total operating costs and expenses									(143,609)	(137,612)	(160,151)
Equity in earnings of subsidiaries									(188,290)	(82,342)	(93,269)
Operating Income (Loss)									(188,290)	(82,342)	(80,533)
Other expense (income)
Interest expense, net									0	0	0
Loss on early extinguishments of debt									0	0	0
Other, net									0	0	0
Total other expense, net									0	0	0
Income (loss) from continuing operations before income taxes									(188,290)	(82,342)	(80,533)
Income taxes benefit (provision)									0	0	0
Income (Loss) from Continuing Operations, Including Portion Attributable to Noncontrolling Interest									(188,290)	(82,342)	(80,533)
Income (loss) from discontinued operations, net of tax									0	0	(12,733)
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Noncontrolling Interest										(11,403)	27,846
Income (loss) from discontinued operations attributable to noncontrolling interest, net of tax											(65,420)
Income (Loss) from Continuing Operations Attributable to Noncontrolling Interest											(444)
Net Income (Loss) Attributable to Parent									(188,290)	(93,745)	(64,976)
Comprehensive income (loss)									$ (188,027)	$ (95,209)	$ (64,865)
9.00% senior notes due 2020 | Senior Notes | Boyd
Condensed Financial Statements, Captions [Line Items]
Debt instrument, stated interest rate	9.00%				9.00%				9.00%	9.00%				9.00%
Senior Notes Due 2023 [Member] | Senior Notes | Boyd
Condensed Financial Statements, Captions [Line Items]
Debt instrument, stated interest rate	6.875%								6.875%			6.875%	6.875%
6.375% Senior Notes Due 2026 [Member] | Senior Notes | Boyd
Condensed Financial Statements, Captions [Line Items]
Subsidiaries, Ownership Percentage													100.00%
Debt instrument, stated interest rate												6.375%

Condensed Consolidating Fina117

Condensed Consolidating Financial Information (Cash Flows) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Condensed Financial Statements, Captions [Line Items]
Change in cash classified as discontinued operations	$ 0	$ 37,527	$ (3,120)
Cash flows from operating activities
Net cash from operating activities	325,751	289,898	229,219
Cash flows from investing activities
Capital expenditures	(131,170)	(137,751)	(122,163)
Proceeds from sale of Echelon, net	0	0	343,750
Investments in and advances to unconsolidated subsidiaries, net	0	(153)	(4,335)
Net Investing Activity with Affiliates	0	0	0
Proceeds from Equity Method Investment, Dividends or Distributions	0	0	0
Payments to (Proceeds from) Combined Other Investing Activities	4,528
Proceeds from sale of other assets, net	0	0	4,875
Cash paid for exercise of LVE option	0	0	(187,000)
Other investing activities	4,528	(5,912)	(1,277)
Net cash provided by (used in) investing activities	(126,642)	(143,510)	33,850
Cash flows from financing activities
Borrowings under bank credit facility	1,379,000	1,147,800	3,275,375
Payments under bank credit facility	(1,636,350)	(1,287,850)	(3,334,750)
Debt financing costs, net	(14,004)	(83)	(34,637)
Payments under note payable	0	(9)	(10,820)
Payments on Retirements of Long-term Debt	(657,813)	0	(459,278)
Premium and consent fees paid	(24,246)	0	0
Proceeds from Contributions from Parent			0
Net Financing Activity with Affiliates	0	0	0
Cash Dividends Paid to Parent Company by Unconsolidated Subsidiaries	0	0	0
Share-based compensation activities, net	3,689	1,791	13,752
Proceeds from sale of common stock, net	0	0	216,467
Proceeds from (Payments for) Other Financing Activities	0	30	(2,095)
Net cash provided by (used in) financing activities	(199,724)	(138,321)	(335,986)
Proceeds from Issuance of Senior Long-term Debt	750,000	0	0
Cash flows from operating activities	14,095	32,961	45,672
Cash flows from investing activities	0	(36,470)	42,479
Cash flows from financing activities	0	(37,055)	(30,224)
Net cash provided by (used in) discontinued operations	14,095	(40,564)	57,927
Change in cash and cash equivalents	13,480	(32,497)	(14,990)
Cash and cash equivalents, beginning of period	145,341	140,311	158,421
Cash and cash equivalents, end of period	158,821	145,341	140,311
Boyd
Condensed Financial Statements, Captions [Line Items]
Change in cash classified as discontinued operations		0	0
Cash flows from operating activities
Net cash from operating activities	102,080	(39,524)	(229,447)
Cash flows from investing activities
Capital expenditures	(48,591)	(43,164)	(44,985)
Proceeds from sale of Echelon, net	0	0	343,750
Investments in and advances to unconsolidated subsidiaries, net	0	0	(2,400)
Net Investing Activity with Affiliates	0	0	0
Proceeds from Equity Method Investment, Dividends or Distributions	11,200	5,300	9,620
Payments to (Proceeds from) Combined Other Investing Activities	3,292
Proceeds from sale of other assets, net	0	0	4,875
Cash paid for exercise of LVE option	0	0	(187,000)
Other investing activities		0	0
Net cash provided by (used in) investing activities	(34,099)	(37,864)	123,860
Cash flows from financing activities
Borrowings under bank credit facility	1,033,500	830,400	2,920,675
Payments under bank credit facility	(1,211,200)	(910,700)	(2,927,800)
Debt financing costs, net	(14,004)	(83)	(24,349)
Payments under note payable	0	0	(10,341)
Payments on Retirements of Long-term Debt	(500,000)	0	(459,278)
Premium and consent fees paid	(24,246)	0	0
Proceeds from Contributions from Parent			0
Net Financing Activity with Affiliates	(105,720)	155,952	376,036
Cash Dividends Paid to Parent Company by Unconsolidated Subsidiaries	0	0	0
Share-based compensation activities, net	3,689	1,791	13,752
Proceeds from sale of common stock, net	0	0	216,467
Proceeds from (Payments for) Other Financing Activities	0	30	(2,095)
Net cash provided by (used in) financing activities	(67,981)	77,390	103,067
Proceeds from Issuance of Senior Long-term Debt	750,000	0	0
Cash flows from operating activities	0	0	0
Cash flows from investing activities	0	0	0
Cash flows from financing activities	0	0	0
Net cash provided by (used in) discontinued operations	0	0	0
Change in cash and cash equivalents	0	2	(2,520)
Cash and cash equivalents, beginning of period	2	0	2,520
Cash and cash equivalents, end of period	2	2	0
Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Change in cash classified as discontinued operations		0	0
Cash flows from operating activities
Net cash from operating activities	237,041	323,402	508,045
Cash flows from investing activities
Capital expenditures	(82,392)	(94,442)	(76,941)
Proceeds from sale of Echelon, net			0
Investments in and advances to unconsolidated subsidiaries, net		0	0
Net Investing Activity with Affiliates	(66,691)	(158,791)	(377,752)
Proceeds from Equity Method Investment, Dividends or Distributions	0	0	0
Payments to (Proceeds from) Combined Other Investing Activities	1,236
Proceeds from sale of other assets, net			0
Cash paid for exercise of LVE option			0
Other investing activities		(670)	3,433
Net cash provided by (used in) investing activities	(147,847)	(253,903)	(451,260)
Cash flows from financing activities
Borrowings under bank credit facility	345,500	317,400	354,700
Payments under bank credit facility	(425,150)	(377,150)	(406,950)
Debt financing costs, net	0	0	(10,288)
Payments under note payable		(9)	(479)
Payments on Retirements of Long-term Debt	(3)		0
Premium and consent fees paid	0
Proceeds from Contributions from Parent			2,400
Net Financing Activity with Affiliates	0	0	0
Cash Dividends Paid to Parent Company by Unconsolidated Subsidiaries	(11,100)	(5,200)	(9,500)
Share-based compensation activities, net	0	0	0
Proceeds from sale of common stock, net			0
Proceeds from (Payments for) Other Financing Activities		0	0
Net cash provided by (used in) financing activities	(90,753)	(64,959)	(70,117)
Proceeds from Issuance of Senior Long-term Debt	0
Cash flows from operating activities	14,095	1,419	0
Cash flows from investing activities	0	0	0
Cash flows from financing activities	0	0	0
Net cash provided by (used in) discontinued operations	14,095	1,419	0
Change in cash and cash equivalents	12,536	5,959	(13,332)
Cash and cash equivalents, beginning of period	143,580	137,621	150,953
Cash and cash equivalents, end of period	156,116	143,580	137,621
Non-Guarantor Subsidiaries (100% Owned)
Condensed Financial Statements, Captions [Line Items]
Change in cash classified as discontinued operations		0	283
Cash flows from operating activities
Net cash from operating activities	(13,085)	1,847	(53,638)
Cash flows from investing activities
Capital expenditures	(187)	(145)	(237)
Proceeds from sale of Echelon, net			0
Investments in and advances to unconsolidated subsidiaries, net		0	0
Net Investing Activity with Affiliates	0	0	2,001
Proceeds from Equity Method Investment, Dividends or Distributions	0	0	0
Payments to (Proceeds from) Combined Other Investing Activities	0
Proceeds from sale of other assets, net			0
Cash paid for exercise of LVE option			0
Other investing activities		(5,242)	(4,686)
Net cash provided by (used in) investing activities	(187)	(5,387)	(2,922)
Cash flows from financing activities
Borrowings under bank credit facility	0	0	0
Payments under bank credit facility	0	0	0
Debt financing costs, net	0	0	0
Payments under note payable		0
Payments on Retirements of Long-term Debt	(157,810)		0
Premium and consent fees paid	0
Proceeds from Contributions from Parent			0
Net Financing Activity with Affiliates	172,124	2,590	0
Cash Dividends Paid to Parent Company by Unconsolidated Subsidiaries	(100)	(100)	(120)
Share-based compensation activities, net	0	0	0
Proceeds from sale of common stock, net			0
Proceeds from (Payments for) Other Financing Activities		0	0
Net cash provided by (used in) financing activities	14,214	2,490	(120)
Proceeds from Issuance of Senior Long-term Debt	0
Cash flows from operating activities	0	0	(2,144)
Cash flows from investing activities	0	0	56,751
Cash flows from financing activities	0	0	0
Net cash provided by (used in) discontinued operations	0	0	54,607
Change in cash and cash equivalents	942	(1,050)	(2,073)
Cash and cash equivalents, beginning of period	1,540	2,590	4,380
Cash and cash equivalents, end of period	2,482	1,540	2,590
Non-Guarantor Subsidiaries (Not 100% Owned)
Condensed Financial Statements, Captions [Line Items]
Change in cash classified as discontinued operations		37,527	(3,403)
Cash flows from operating activities
Net cash from operating activities	(76)	4,290	3,932
Cash flows from investing activities
Capital expenditures	0	0	0
Proceeds from sale of Echelon, net			0
Investments in and advances to unconsolidated subsidiaries, net		(153)	(4,335)
Net Investing Activity with Affiliates	0	0	42
Proceeds from Equity Method Investment, Dividends or Distributions	0	0	0
Payments to (Proceeds from) Combined Other Investing Activities	0
Proceeds from sale of other assets, net			0
Cash paid for exercise of LVE option			0
Other investing activities		0	(24)
Net cash provided by (used in) investing activities	0	153	(4,317)
Cash flows from financing activities
Borrowings under bank credit facility	0	0	0
Payments under bank credit facility	0	0	0
Debt financing costs, net	0	0	0
Payments under note payable		0	0
Payments on Retirements of Long-term Debt	0		0
Premium and consent fees paid	0
Proceeds from Contributions from Parent			0
Net Financing Activity with Affiliates	78	132	0
Cash Dividends Paid to Parent Company by Unconsolidated Subsidiaries	0	0	0
Share-based compensation activities, net	0	0	0
Proceeds from sale of common stock, net			0
Proceeds from (Payments for) Other Financing Activities		0	0
Net cash provided by (used in) financing activities	78	132	0
Proceeds from Issuance of Senior Long-term Debt	0
Cash flows from operating activities	0	31,542	47,816
Cash flows from investing activities	0	(36,470)	(14,272)
Cash flows from financing activities	0	(37,055)	(30,224)
Net cash provided by (used in) discontinued operations	0	(41,983)	3,320
Change in cash and cash equivalents	2	(37,408)	2,935
Cash and cash equivalents, beginning of period	219	100	568
Cash and cash equivalents, end of period	221	219	100
Eliminations
Condensed Financial Statements, Captions [Line Items]
Change in cash classified as discontinued operations		0	0
Cash flows from operating activities
Net cash from operating activities	(209)	(117)	327
Cash flows from investing activities
Capital expenditures	0	0	0
Proceeds from sale of Echelon, net			0
Investments in and advances to unconsolidated subsidiaries, net		0	(2,400)
Net Investing Activity with Affiliates	66,691	158,791	375,709
Proceeds from Equity Method Investment, Dividends or Distributions	(11,200)	(5,300)	(9,620)
Payments to (Proceeds from) Combined Other Investing Activities	0
Proceeds from sale of other assets, net			0
Cash paid for exercise of LVE option			0
Other investing activities		0	0
Net cash provided by (used in) investing activities	55,491	153,491	368,489
Cash flows from financing activities
Borrowings under bank credit facility	0	0	0
Payments under bank credit facility	0	0	0
Debt financing costs, net	0	0	0
Payments under note payable		0	0
Payments on Retirements of Long-term Debt	0		0
Premium and consent fees paid	0
Proceeds from Contributions from Parent			(2,400)
Net Financing Activity with Affiliates	(66,482)	(158,674)	(376,036)
Cash Dividends Paid to Parent Company by Unconsolidated Subsidiaries		(5,300)	(9,620)
Share-based compensation activities, net	0	0	0
Proceeds from sale of common stock, net			0
Proceeds from (Payments for) Other Financing Activities		0	0
Net cash provided by (used in) financing activities	(55,282)	(153,374)	(368,816)
Proceeds from Issuance of Senior Long-term Debt	0
Cash flows from operating activities	0	0	0
Cash flows from investing activities	0	0	0
Cash flows from financing activities	0	0	0
Net cash provided by (used in) discontinued operations	0	0	0
Change in cash and cash equivalents	0	0	0
Cash and cash equivalents, beginning of period	0	0	0
Cash and cash equivalents, end of period	$ 0	$ 0	$ 0

Condensed Consolidating Fina118

Condensed Consolidating Financial Information (Narrative) (Details) - Boyd	Sep. 02, 2016	Dec. 31, 2015	May 21, 2015	Dec. 31, 2014	Dec. 31, 2013	Jun. 08, 2012	Nov. 10, 2010
For the year ending December 31,
Subsidiaries, Ownership Percentage		100.00%			100.00%
Senior Notes | 9.125% Senior Notes Due 2018
For the year ending December 31,
Debt instrument, stated interest rate				9.13%			9.125%
Senior Notes | Senior Notes Due 2023 [Member]
For the year ending December 31,
Debt instrument, stated interest rate	6.875%	6.875%	6.875%
Senior Notes | 6.375% Senior Notes Due 2026 [Member]
For the year ending December 31,
Debt instrument, stated interest rate	6.375%
Subsidiaries, Ownership Percentage			100.00%
Senior Notes | 9.00% senior notes due 2020
For the year ending December 31,
Debt instrument, stated interest rate		9.00%		9.00%		9.00%

Condensed Consolidating Fina119

Condensed Consolidating Financial Information Schedule of adjustments (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Schedule of adjustments [Line Items]
Net income (loss)									$ 47,234	$ (53,041)	$ (80,708)
Income (Loss) from Continuing Operations, Including Portion Attributable to Noncontrolling Interest	$ (14,434)	$ 7,015	$ (12,390)	$ 30,504	$ (33,286)	$ (12,256)	$ (3,971)	$ (1,112)	10,695	(50,625)	(63,571)
Assets	4,350,900				4,422,384				4,350,900	4,422,384
Net cash from operating activities									325,751	289,898	229,219
Boyd
Schedule of adjustments [Line Items]
Net income (loss)									47,234	(41,638)	(108,554)
Income (Loss) from Continuing Operations, Including Portion Attributable to Noncontrolling Interest									47,234	(53,041)	(80,264)
Assets	3,643,330				3,433,931				3,643,330	3,433,931
Net cash from operating activities									102,080	(39,524)	(229,447)
Guarantor Subsidiaries
Schedule of adjustments [Line Items]
Income (Loss) from Continuing Operations, Including Portion Attributable to Noncontrolling Interest									169,469	113,135	119,688
Assets	5,865,462				5,883,899				5,865,462	5,883,899
Net cash from operating activities									237,041	323,402	508,045
Non-Guarantor Subsidiaries (100% Owned)
Schedule of adjustments [Line Items]
Income (Loss) from Continuing Operations, Including Portion Attributable to Noncontrolling Interest									(17,642)	(28,214)	(21,977)
Assets	92,402				93,903				92,402	93,903
Net cash from operating activities									(13,085)	1,847	(53,638)
Non-Guarantor Subsidiaries (Not 100% Owned)
Schedule of adjustments [Line Items]
Income (Loss) from Continuing Operations, Including Portion Attributable to Noncontrolling Interest									(76)	(163)	(485)
Assets	$ 221				$ 219				221	219
Net cash from operating activities									$ (76)	$ 4,290	$ 3,932

Related Party Transactions (Det

Related Party Transactions (Details) $ in Millions	9 Months Ended	12 Months Ended
	Sep. 30, 2014USD ($)	Dec. 31, 2013USD ($)	Dec. 31, 2015a
Related Party Transaction [Line Items]
Ownership percentage			50.00%
William S. Boyd and His Immediate Family
Related Party Transaction [Line Items]
Ownership percentage			27.00%
Borgata [Member] | MGM
Related Party Transaction [Line Items]
Land subject to ground leases | a			8.4
Borgata [Member] | MGM | Selling, general and administrative
Related Party Transaction [Line Items]
Ground leases property taxes | $	$ 0.8	$ 3.2

Schedule I (Details)

Schedule I (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Condensed Financial Statements, Captions [Line Items]
Net cash from operating activities									$ 325,751	$ 289,898	$ 229,219
Net Revenues	$ 542,674	$ 546,313	$ 559,867	$ 550,578	$ 531,593	$ 528,897	$ 540,680	$ 541,085	2,199,432	2,142,255	2,198,738
Operating									1,190,824	1,184,442	1,218,881
Selling, general and administrative									322,420	327,599	341,446
Maintenance and utilities									104,548	109,526	106,695
Depreciation and amortization									207,118	208,915	218,667
Corporate expense									76,941	75,626	63,249
Project development, preopening and writedowns									6,907	13,747	10,371
Impairments of assets									18,565	48,681	5,351
Other operating charges, net									907	13	2,861
Intercompany expenses									0	0	0
Total operating costs and expenses									1,928,230	1,968,523	1,967,521
Equity in Earnings of Subsidiaries									0	0	0
Operating Income (Loss)	46,802	69,423	83,094	71,883	11,621	41,802	58,749	61,560	271,202	173,732	231,217
Interest Income (Expense), Nonoperating, Net									(222,732)	(228,181)	(260,848)
Loss on early extinguishments of debt									40,733	1,536	28,346
Cash and cash equivalents	158,821				145,341				158,821	145,341	140,311	$ 158,421
Other current assets	98,411				96,609				98,411	96,609
Property and equipment, net	2,225,342				2,286,108				2,225,342	2,286,108
Investments in subsidiaries	0	221,400			0				0	0
Intercompany receivable	0				0				0	0
Other assets, net	48,341				52,050				48,341	52,050
Intangible assets, net	890,054				934,249				890,054	934,249	1,010,660	1,059,638
Goodwill, net	685,310				685,310				685,310	685,310
Total assets	4,350,900				4,422,384				4,350,900	4,422,384
Current maturities of long-term debt	29,750				29,753				29,750	29,753
Other current liabilities	325,321				327,442				325,321	327,442
Accumulated losses of subsidiaries in excess of investment	0				0				0	0
Intercompany payable	0				0				0	0
Long-term debt, net of current maturities and debt issuance costs	3,239,799				3,375,098				3,239,799	3,375,098
Other long-term liabilities	248,019				252,004				248,019	252,004
Common stock	1,117				1,093				1,117	1,093
Additional paid-in capital	945,041				922,112				945,041	922,112
Retained earnings (accumulated deficit)	(437,881)				(485,115)				(437,881)	(485,115)
Accumulated other comprehensive income (loss)	(316)				(53)				(316)	(53)
Total Boyd Gaming Corporation stockholders’ equity	507,961				438,037				507,961	438,037
Noncontrolling interest	50				50				50	50	180,450	163,336
Total stockholders’ equity	508,011				438,087				508,011	438,087	650,437	467,127
Total liabilities and stockholders’ equity	4,350,900				4,422,384				4,350,900	4,422,384
Other, net									3,676	48	(2,090)
Total other expense, net									(267,141)	(229,765)	(287,104)
Income (loss) from continuing operations before income taxes									4,061	(56,033)	(55,887)
Income Tax Expense (Benefit)									(6,634)	(5,408)	7,684
Income (Loss) from Continuing Operations, Including Portion Attributable to Noncontrolling Interest	(14,434)	7,015	(12,390)	30,504	(33,286)	(12,256)	(3,971)	(1,112)	10,695	(50,625)	(63,571)
Income (loss) from discontinued operations, net of tax	7,565	18,410	5,965	4,599	863	8,928	9,309	(10,113)	36,539	8,987	(44,983)
Net income (loss)									47,234	(53,041)	(80,708)
Net (income) loss attributable to noncontrolling interest									0	0	444
Net Income (Loss) Attributable to Parent	(6,869)	$ 25,425	$ (6,425)	$ 35,103	(32,423)	$ (15,105)	$ 669	$ (6,182)	47,234	(53,041)	(80,264)
Income (loss) from discontinued operations attributable to noncontrolling interest, net of tax									0	11,403	(27,846)
Fair value of adjustments to available-for-sale securities									(263)	824	(555)
Comprehensive income (loss)									46,971	(51,577)	(81,263)
Payments to Acquire Property, Plant, and Equipment									131,170	137,751	122,163
Proceeds from sale of Echelon, net									0	0	343,750
Proceeds from sale of other assets, net									0	0	4,875
Cash paid for exercise of LVE option									0	0	(187,000)
Investments in and advances to unconsolidated subsidiaries, net									0	(153)	(4,335)
Proceeds from Equity Method Investment, Dividends or Distributions									0	0	0
Payments to (Proceeds from) Combined Other Investing Activities									4,528
Other investing activities									4,528	(5,912)	(1,277)
Net cash provided by (used in) investing activities									(126,642)	(143,510)	33,850
Borrowings under bank credit facility									1,379,000	1,147,800	3,275,375
Repayments of Combined Lines of Credit									1,636,350	1,287,850	3,334,750
Payments of Debt Issuance Costs									14,004	83	34,637
Payments under note payable									0	(9)	(10,820)
Payments on Retirements of Long-term Debt									(657,813)	0	(459,278)
Premium and consent fees paid									24,246	0	0
Proceeds from Issuance of Senior Long-term Debt									750,000	0	0
Net Financing Activity with Affiliates									0	0	0
Share-based compensation activities, net									3,689	1,791	13,752
Proceeds from sale of common stock, net									0	0	216,467
Proceeds from (Payments for) Other Financing Activities									0	30	(2,095)
Net Cash Provided by (Used in) Financing Activities									199,724	138,321	335,986
Cash and Cash Equivalents, Period Increase (Decrease)									13,480	(32,497)	(14,990)
Cash paid for interest, net of amounts capitalized									178,433	203,758	236,706
Cash paid (received) for income taxes, net of refunds									(1,159)	1,255	(6,398)
Supplemental Schedule of Non-cash Investing and Financing Activities
Payables incurred for capital expenditures									7,235	16,844	11,511
Peninsula
Condensed Financial Statements, Captions [Line Items]
Current maturities of long-term debt	0								0
Boyd
Condensed Financial Statements, Captions [Line Items]
Net cash from operating activities									102,080	(39,524)	(229,447)
Net Revenues									121,541	117,159	123,951
Operating									1,800	1,800	1,848
Selling, general and administrative									48,173	46,708	46,880
Maintenance and utilities									0	0	0
Depreciation and amortization									6,179	5,667	6,619
Corporate expense									71,700	71,951	59,128
Impairments of assets									0	320	0
Other operating charges, net									599	164	427
Intercompany expenses									(1,204)	(1,204)	(1,213)
Total operating costs and expenses									130,539	127,919	117,701
Equity in Earnings of Subsidiaries									(190,570)	(85,268)	(95,175)
Operating Income (Loss)									181,572	74,508	101,425
Interest Income (Expense), Nonoperating, Net									(125,890)	(132,204)	(153,893)
Loss on early extinguishments of debt									30,829	0	25,001
Cash and cash equivalents	2				2				2	2	0	$ 2,520
Other current assets	14,602				10,234				14,602	10,234
Property and equipment, net	68,515				65,365				68,515	65,365
Investments in subsidiaries	3,547,690				3,345,735				3,547,690	3,345,735
Intercompany receivable	0				0				0	0
Other assets, net	12,521				12,595				12,521	12,595
Intangible assets, net	0				0				0	0
Goodwill, net	0				0				0	0
Total assets	3,643,330				3,433,931				3,643,330	3,433,931
Current maturities of long-term debt	21,500				21,500				21,500	21,500
Other current liabilities	102,946				82,711				102,946	82,711
Accumulated losses of subsidiaries in excess of investment	0				0				0	0
Intercompany payable	720,400				668,310				720,400	668,310
Long-term debt, net of current maturities and debt issuance costs	2,255,800				2,183,485				2,255,800	2,183,485
Other long-term liabilities	34,723				39,888				34,723	39,888
Common stock	1,117				1,093				1,117	1,093
Additional paid-in capital	945,041				922,112				945,041	922,112
Retained earnings (accumulated deficit)	(437,881)				(485,115)				(437,881)	(485,115)
Accumulated other comprehensive income (loss)	(316)				(53)				(316)	(53)
Total Boyd Gaming Corporation stockholders’ equity	507,961				438,037				507,961	438,037
Noncontrolling interest	0				0				0	0
Total stockholders’ equity	507,961				438,037				507,961	438,037
Total liabilities and stockholders’ equity	$ 3,643,330				$ 3,433,931				3,643,330	3,433,931
Other, net									396	(793)	137
Total other expense, net									(157,115)	(131,411)	(179,031)
Income (loss) from continuing operations before income taxes									24,457	(56,903)	(77,606)
Income Tax Expense (Benefit)									(22,777)	(3,862)	2,658
Income (Loss) from Continuing Operations, Including Portion Attributable to Noncontrolling Interest									47,234	(53,041)	(80,264)
Income (loss) from discontinued operations, net of tax									0	0	0
Net income (loss)									47,234	(41,638)	(108,554)
Net Income (Loss) Attributable to Parent									47,234	(53,041)	(80,264)
Income (loss) from discontinued operations attributable to noncontrolling interest, net of tax											(80,264)
Comprehensive income (loss)									46,971	(51,577)	(80,819)
Payments to Acquire Property, Plant, and Equipment									48,591	43,164	44,985
Proceeds from sale of Echelon, net									0	0	343,750
Proceeds from sale of other assets, net									0	0	4,875
Cash paid for exercise of LVE option									0	0	(187,000)
Investments in and advances to unconsolidated subsidiaries, net									0	0	(2,400)
Proceeds from Equity Method Investment, Dividends or Distributions									11,200	5,300	9,620
Payments to (Proceeds from) Combined Other Investing Activities									3,292
Other investing activities										0	0
Net cash provided by (used in) investing activities									(34,099)	(37,864)	123,860
Borrowings under bank credit facility									1,033,500	830,400	2,920,675
Repayments of Combined Lines of Credit									1,211,200	910,700	2,927,800
Payments of Debt Issuance Costs									14,004	83	24,349
Payments under note payable									0	0	(10,341)
Payments on Retirements of Long-term Debt									(500,000)	0	(459,278)
Premium and consent fees paid									24,246	0	0
Proceeds from Issuance of Senior Long-term Debt									750,000	0	0
Net Financing Activity with Affiliates									(105,720)	155,952	376,036
Share-based compensation activities, net									3,689	1,791	13,752
Proceeds from sale of common stock, net									0	0	216,467
Proceeds from (Payments for) Other Financing Activities									0	30	(2,095)
Net Cash Provided by (Used in) Financing Activities									67,981	(77,390)	(103,067)
Cash and Cash Equivalents, Period Increase (Decrease)									0	2	(2,520)
Cash paid for interest, net of amounts capitalized									112,075	131,517	155,889
Cash paid (received) for income taxes, net of refunds									212	(3)	2
Supplemental Schedule of Non-cash Investing and Financing Activities
Payables incurred for capital expenditures									$ 4,296	$ 6,931	$ 0

Schedule I Schedule I Footnotes

Schedule I Schedule I Footnotes - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Condensed Financial Statements, Captions [Line Items]
Cash Dividends Paid to Parent Company by Unconsolidated Subsidiaries	$ 0	$ 0	$ 0
2,015	29,750
2,016	676,000
2,017	812,975
2,018	9,000
2,019	1,044,750
Thereafter	750,000
Proceeds from Equity Method Investment, Dividends or Distributions	0	0	0
Outstanding principal	(3,322,475)
2,015	40,924
2,016	44,264
2,017	17,218
2,018	15,325
2,019	13,492
Thereafter	388,213
Lease obligations	519,436
Payments to (Proceeds from) Combined Other Investing Activities	4,528
Boyd
Condensed Financial Statements, Captions [Line Items]
Cash Dividends Paid to Parent Company by Unconsolidated Subsidiaries	0	0	0
2,015	21,500
2,016	21,500
2,017	462,975
2,018	9,000
2,019	1,044,750
Thereafter	750,000
Proceeds from Equity Method Investment, Dividends or Distributions	11,200	5,300	$ 9,620
Outstanding principal	(2,309,725)	$ (2,389,165)
Payments to (Proceeds from) Combined Other Investing Activities	3,292
Parent Only [Member]
Condensed Financial Statements, Captions [Line Items]
Outstanding principal	(2,309,725)
2,015	23,545
2,016	27,798
2,017	1,040
2,018	655
2,019	425
Thereafter	0
Lease obligations	$ 53,463