Boyd Gaming (BYD) 10-K 23 Feb 17 2016 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Feb. 21, 2017	Jun. 30, 2016
Entity Information [Line Items]
Entity Registrant Name	BOYD GAMING CORP
Entity Central Index Key	906,553
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Document Type	10-K
Document Period End Date	Dec. 31, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY
Amendment Flag	false
Entity Common Stock, Shares Outstanding		113,052,125
Entity Well Known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Public Float			$ 1,488,771

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Current assets
Cash and cash equivalents	$ 193,862	$ 158,821
Restricted cash	16,488	19,030
Accounts receivable, net	30,371	25,289
Inventories	18,568	15,462
Prepaid expenses and other current assets	46,214	37,250
Income taxes receivable	2,444	1,380
Total current assets	307,947	257,232
Property and equipment, net	2,605,169	2,225,342
Investments in Subsidiaries	0	244,621
Other assets, net	49,205	48,341
Intangible assets, net	881,954	890,054
Goodwill, net	826,476	685,310
Total assets	4,670,751	4,350,900
Current liabilities
Current maturities of long-term debt	30,336	29,750
Accounts payable	84,086	75,803
Accrued liabilities	251,082	249,518
Total current liabilities	365,504	355,071
Long-term debt, net of current maturities and debt issuance costs	3,199,119	3,239,799
Deferred income taxes	83,980	162,189
Other long-term tax liabilities	3,307	3,085
Other liabilities	84,715	82,745
Commitments and contingencies (Note 9)
Stockholders’ equity
Preferred stock, $0.01 par value, 5,000,000 shares authorized	0	0
Common stock, $0.01 par value, 200,000,000 shares authorized; 112,896,377 and 111,614,420 shares outstanding	1,129	1,117
Additional paid-in capital	953,440	945,041
Retained earnings (accumulated deficit)	(19,878)	(437,881)
Accumulated other comprehensive income (loss)	(615)	(316)
Total Boyd Gaming Corporation stockholders’ equity	934,076	507,961
Noncontrolling interest	50	50
Total stockholders’ equity	934,126	508,011
Total liabilities and stockholders’ equity	$ 4,670,751	$ 4,350,900

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2016	Dec. 31, 2015
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	112,896,377	111,614,420
Common stock, shares outstanding	112,896,377	111,614,420
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, 2016	Dec. 31, 2015	Dec. 31, 2014
Operating revenues:
Gaming	$ 1,820,176	$ 1,847,167	$ 1,799,724
Food and beverage	306,145	307,442	303,404
Room	170,816	163,509	157,427
Other	122,416	123,959	122,237
Gross revenues	2,419,553	2,442,077	2,382,792
Less promotional allowances	235,577	242,645	240,537
Net revenues	2,183,976	2,199,432	2,142,255
Operating costs and expenses:
Gaming	880,716	900,922	888,414
Food and beverage	170,053	168,096	168,730
Room	44,245	41,298	41,132
Other	76,719	80,508	86,166
Selling, general and administrative	322,009	322,420	327,599
Maintenance and utilities	100,020	104,548	109,526
Depreciation and amortization	196,226	207,118	208,915
Corporate expense	72,668	76,941	75,626
Project development, preopening and writedowns		6,907	13,747
Impairments of assets	38,302	18,565	48,681
Other operating items, net	(284)	(907)	(13)
Total operating costs and expenses	1,923,349	1,928,230	1,968,523
Operating income	260,627	271,202	173,732
Other expense (income)
Interest income	(2,961)	(1,858)	(1,879)
Interest expense, net of amounts capitalized	212,692	224,590	230,060
Loss on early extinguishments and modifications of debt	42,364	40,733	1,536
Other, net	545	3,676	48
Total other expense, net	252,640	267,141	229,765
Income (loss) from continuing operations before income taxes	7,987	4,061	(56,033)
Income taxes benefit	197,486	6,634	5,408
Income (loss) from continuing operations, net of tax	205,473	10,695	(50,625)
Income from discontinued operations, net of tax	212,530	36,539	8,987
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Noncontrolling Interest	0	0	(11,403)
Net income (loss)	418,003	47,234	(41,638)
Net (income) loss attributable to noncontrolling interest			(11,403)
Net income (loss) attributable to Boyd Gaming Corporation	$ 418,003	$ 47,234	$ (53,041)
Continuing operations	$ 1.79	$ 0.10	$ (0.46)
Discontinued operations	1.86	0.32	(0.02)
Basic net income (loss) per common share	$ 3.65	$ 0.42	$ (0.48)
Weighted average basic shares outstanding	114,507	112,789	109,979
Continuing operations	$ 1.78	$ 0.10	$ (0.46)
Discontinued operations	1.85	0.32	(0.02)
Diluted net income (loss) per common share	$ 3.63	$ 0.42	$ (0.48)
Weighted average diluted shares outstanding	115,189	113,676	109,979

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Net income (loss)									$ 418,003	$ 47,234	$ (41,638)
Net Income (Loss) Attributable to Parent	$ 12,220	$ 342,571	$ 30,022	$ 33,190	$ (6,869)	$ 25,425	$ (6,425)	$ 35,103	418,003	47,234	(53,041)
Other comprehensive income (loss), net of tax:
Fair value of adjustments to available-for-sale securities									(299)	(263)	824
Comprehensive income (loss)									417,704	46,971	(51,577)
Less: other comprehensive income (loss) attributable to noncontrolling interest									0	0	0
Less: net income (loss) attributable to noncontrolling interest											11,403
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									$ (299)	$ (263)	$ 1,464

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]
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)	(41,638)	$ 0	0	(53,041)	0	11,403
Capital investment attributable to noncontrolling interest	(30)	0	0	0	0	(30)	$ (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
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
Balance, shares at Dec. 31, 2014		109,277,060
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	47,234	$ 0	0	47,234	0	0
Capital investment attributable to noncontrolling interest	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, Net	(2,446,000)	481,749	(2,451,000)	0	0	0
Stock Issued During Period, Value, Performance Stock Award, Gross		$ (5)
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
Balance, shares at Dec. 31, 2015	111,614,420	111,614,420
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	$ 418,003	$ 0	0	418,003	0	0
Capital investment attributable to noncontrolling interest	0						$ 0
Unrealized loss on investment available for sale	$ (299)	$ 0	0	0	(299)	0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period	452,898	452,898
Stock options exercised, value	$ 2,940	$ 4	2,936	0	0	0
Award of restricted stock units	(3,368)	$ (6)	(3,374)	0	0	0
Stock Issued During Period, Shares, Performance Stock Award Gross		159,027
Stock Issued During Period, Value, Performance Stock Award, Gross	(867)	$ (2)	(869)	0	0	0
Adjustments to Additional Paid in Capital, Income Tax Benefit from Share-based Compensation	(5,812)	$ 0	(5,812)	0	0	0
Award of restricted stock units, shares		670,032
Share-based compensation costs	15,518	$ 0	15,518	0	0	0
Balance at Dec. 31, 2016	$ 934,126	$ 1,129	$ 953,440	$ (19,878)	$ (615)	$ 50
Balance, shares at Dec. 31, 2016	112,896,377	112,896,377

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Gain (Loss) on Disposition of Assets	$ 6,288	$ 0	$ 0
Cash Flows from Operating Activities
Net Income (Loss) Attributable to Parent	418,003	47,234	(53,041)
Net income (loss)	418,003	47,234	(41,638)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Income from discontinued operations, net of tax	(212,530)	(36,539)	(8,987)
Income from discontinued operations attributable to noncontrolling interest, net of tax	0	0	11,403
Depreciation and amortization	196,226	207,118	208,915
Amortization of debt financing costs and discounts on debt	14,870	21,308	22,377
Share-based compensation expense	15,518	19,264	18,476
Deferred income taxes	(199,051)	16,846	(870)
Impairments of assets	38,302	18,565	48,681
Loss on early extinguishments and modifications of debt	(42,364)	(40,733)	(1,536)
Other operating activities	1,625	2,145	467
Changes in operating assets and liabilities:
Restricted cash	2,542	(923)	2,579
Accounts receivable, net	45	1,971	6,988
Inventories	884	(301)	374
Prepaid expenses and other current assets	1,691	(4,275)	2,161
Current other tax asset	0	1,802	88
Income taxes receivable	(1,064)	(137)	(1,137)
Other assets, net	(626)	922	2,146
Accounts payable and accrued liabilities	(11,824)	13,207	28,572
Other long-term tax liabilities	222	(25,566)	(1,067)
Other liabilities	1,972	2,377	237
Net cash provided by operating activities	302,881	325,751	289,898
Cash Flows from Investing Activities
Capital expenditures	(160,358)	(131,170)	(137,751)
Cash paid for acquisitions, net of cash received	(592,703)	0	0
Proceeds (Payments) from Investments in Subsidiaries	0	0	153
Other investing activities	14,207	4,528	(5,912)
Net cash used in investing activities	(738,854)	(126,642)	(143,510)
Cash Flows from Financing Activities
Proceeds from issuance of senior notes, net	750,000	750,000	0
Debt financing costs, net	(42,220)	(14,004)	(83)
Retirements of senior notes	(700,000)	(657,813)	0
Payments under note payable	0	0	(9)
Proceeds from issuance of non-recourse debt by variable interest entity	(15,750)	(24,246)	0
Share-based compensation activities, net	(1,295)	(3,689)	(1,791)
Other financing activities	(45)	0	30
Net cash provided by (used in) financing activities	(99,247)	(199,724)	(138,321)
Cash flows from operating activities	(27,796)	14,095	32,961
Cash flows from investing activities	598,057	0	(36,470)
Cash flows from financing activities	0	0	(37,055)
Net cash provided by (used in) discontinued operations	570,261	14,095	(40,564)
Change in cash and cash equivalents	35,041	13,480	(32,497)
Cash and cash equivalents, beginning of period	158,821	145,341	140,311
Change in cash classified as discontinued operations	0	0	37,527
Cash and cash equivalents, end of period	193,862	158,821	145,341
Supplemental Disclosure of Cash Flow Information
Cash paid for interest, net of amounts capitalized	197,475	178,433	203,758
Cash paid (received) for income taxes, net of refunds	33,723	(1,159)	1,255
Supplemental Schedule of Non-cash Investing and Financing Activities
Payables incurred for capital expenditures	9,334	7,235	16,844
Increase (decrease) in fair value of derivative instruments	212,692	224,590	230,060
Boyd
Cash Flows from Operating Activities
Net Income (Loss) Attributable to Parent			(53,041)
Net income (loss)	418,003	47,234
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Income from discontinued operations, net of tax	0	0	0
Depreciation and amortization	8,767	6,179	5,667
Impairments of assets	1,440	0	320
Changes in operating assets and liabilities:
Net cash provided by operating activities	(86,502)	102,080	(39,524)
Cash Flows from Investing Activities
Capital expenditures	(42,840)	48,591	43,164
Cash paid for acquisitions, net of cash received	(592,703)
Proceeds (Payments) from Investments in Subsidiaries
Other investing activities		(3,292)	0
Net cash used in investing activities	(626,393)	(34,099)	(37,864)
Cash Flows from Financing Activities
Borrowings under bank credit facility	2,039,175	1,033,500	830,400
Payments under bank credit facility	(1,466,362)	(1,211,200)	(910,700)
Proceeds from issuance of senior notes, net	750,000	750,000
Debt financing costs, net	(42,220)	14,004	83
Retirements of senior notes	350,000	500,000
Payments under note payable			0
Proceeds from issuance of non-recourse debt by variable interest entity	15,750	(24,246)
Share-based compensation activities, net	1,295	(3,689)	(1,791)
Other financing activities	(45)		30
Net cash provided by (used in) financing activities	714,105	(67,981)	77,390
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	1,210	0	2
Cash and cash equivalents, beginning of period	2	2	0
Change in cash classified as discontinued operations			0
Cash and cash equivalents, end of period	1,212	2	2
Peninsula
Cash Flows from Financing Activities
Borrowings under bank credit facility	237,000	345,500	317,400
Payments under bank credit facility	$ (899,750)	(425,150)	(377,150)
Borgata
Cash Flows from Operating Activities
Net Income (Loss) Attributable to Parent		71,997	2,634
Supplemental Schedule of Non-cash Investing and Financing Activities
Increase (decrease) in fair value of derivative instruments		$ 59,681	$ 17,431

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2016
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", "Boyd", "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". As of December 31, 2016, we are a diversified operator of 24 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 Eastside Cannery Casino and Hotel Las Vegas, Nevada Aliante Casino + Hotel + Spa North Las Vegas, Nevada Cannery Casino Hotel North Las Vegas, Nevada Eldorado Casino Henderson, Nevada Jokers Wild Casino Henderson, Nevada Downtown Las Vegas California Hotel and Casino Las Vegas, Nevada Fremont Hotel and Casino Las Vegas, Nevada Main Street Station Casino, Brewery and Hotel Las Vegas, Nevada Midwest and South Par-A-Dice Hotel Casino East Peoria, Illinois Blue Chip Casino, Hotel & Spa Michigan City, Indiana Diamond Jo Dubuque Dubuque, Iowa Diamond Jo Worth Northwood, Iowa Kansas Star Casino Mulvane, Kansas Amelia Belle Casino Amelia, Louisiana Delta Downs Racetrack Casino & Hotel Vinton, Louisiana Evangeline Downs Racetrack and Casino Opelousas, Louisiana Sam's Town Hotel and Casino Shreveport, Louisiana Treasure Chest Casino Kenner, Louisiana IP Casino Resort Spa Biloxi, Mississippi Sam's Town Hotel and Gambling Hall Tunica, Mississippi As a result of the 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. Our Las Vegas Locals segment includes the results of Aliante Gaming, LLC ("Aliante"), The Cannery Hotel and Casino, LLC (“Cannery”) and Nevada Palace, LLC (“Eastside Cannery”) (see Note 2, Acquisitions and Divestitures ). 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. See Note 2, Acquisitions and Divestitures , for discussion of our acquisitions of Aliante, Cannery and Eastside Cannery, which were completed during the year ended December 31, 2016. We have not disclosed the pro forma impact of these acquisitions to our results of operations, as the pro forma impact was deemed immaterial. 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 significant 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 accounted for our investment in Borgata by applying the equity method and reported its results as discontinued operations for all periods presented in these consolidated financial statements. 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) 2016 2015 2014 Beginning balance, January 1, $ 2,087 $ 1,971 $ 2,913 Additions due to Acquisitions 87 — — Additions 345 361 277 Deductions (548 ) (245 ) (1,219 ) Ending balance $ 1,971 $ 2,087 $ 1,971 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, 2016 , 2015 and 2014 was $0.5 million , $0.1 million and $1.4 million , respectively. Investment in Available for Sale Securities We have an investment in $21.0 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, 2016 and 2015 was $17.3 million and $17.8 million , respectively. At both December 31, 2016 and 2015 , $0.4 million is included in prepaid expenses and other current assets, and $16.8 million and $17.4 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, 2017 $ 440 2018 475 2019 510 2020 550 2021 590 Thereafter 18,395 Total $ 20,960 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. 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. 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. Use of the term "more likely than not" indicates the likelihood of occurrence is greater than 50%. Accordingly, the need to establish valuation allowances for deferred tax assets is continually assessed based on a more-likely-than-not realization threshold. This assessment considers, among other matters, the nature, frequency and severity of current and cumulative losses, forecasts of profitability, the duration of statutory carryforward periods, our experience with the utilization of operating loss and tax credit carryforwards before expiration and tax planning strategies. In making such judgments, significant weight is given to evidence that can be objectively verified. In performing our valuation allowance analysis in 2016, we determined that the positive evidence in favor of releasing the valuation allowance, particularly evidence that was objectively verifiable, outweighed the negative evidence. We utilize a rolling twelve quarters of pretax income adjusted for permanent book to tax differences as a measure of cumulative results in recent years. We transitioned from a cumulative loss position to a cumulative income position over the rolling twelve quarters during 2016. Other evidence considered in the analysis included, but was not limited to, a trend reflective of improvement in recent earnings, forecasts of profitability and taxable income and the reversal of existing temporary differences. The change in these conditions during the year ended December 31, 2016 provided positive evidence that supported the release of the valuation allowance against a significant portion of our deferred tax assets. As such, we concluded that it was more likely than not that the benefit from our deferred tax assets would be realized. As a result, in 2016, we released $201.5 million of valuation allowance on our federal and state income tax net operating loss carryforwards and other deferred tax assets. Our current tax rate is impacted by adjustments that are largely independent of our operating results before taxes. In the current year, such adjustments relate primarily to the release of the valuation allowance on a significant portion of our deferred tax assets. In the prior year, the adjustments relate primarily to changes in our valuation allowance, the realization of certain unrecognized tax benefits inclusive of the reversal of related accrued interest and impairment charges to indefinite lived intangible assets which resulted in a reduction in our recognized deferred tax liability. Other Long Term Tax Liabilities The Company's income tax returns are subject to examination by the Internal Revenue Service ("IRS") and other tax authorities in the locations where it operates. The Company assesses potentially unfavorable outcomes of such examinations based on accounting standards for uncertain income taxes, which prescribe a minimum recognition threshold a tax position is required to meet before being recognized in the financial statements. Uncertain tax position accounting standards apply to all tax positions related to income taxes. These accounting standards utilize a two-step approach for evaluating tax positions. Recognition occurs when the Company concludes that a tax position, based on its technical merits, is more likely than not to be sustained upon examination. Measurement is only addressed if the position is deemed to be more likely than not to be sustained. The tax benefit is measured as the largest amount of benefit that is more likely than not to be realized upon settlement. Tax positions failing to qualify for initial recognition are recognized in the first subsequent interim period that they meet the "more likely than not" standard. If it is subsequently determined that a previously recognized tax position no longer meets the "more likely than not" standard, it is required that the tax position is derecognized. Accounting standards for uncertain tax positions specifically prohibit the use of a valuation allowance as a substitute for derecognition of tax positions. As applicable, the Company will recognize accrued penalties and interest related to unrecognized tax benefits in the provision for income taxes. Accrued interest and penalties are included in other long-term tax liabilities on the balance sheet. Self-Insurance Reserves We are self-insured for various insurance coverages such as property, general liability, employee health and workers' compensation costs with the appropriate levels of deductibles and retentions. 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. The activity comprising our self-insurance reserves is as follows: Year Ended December 31, (In thousands) 2016 2015 2014 Beginning balance $ 30,068 $ 33,004 $ 32,507 Additions Charged to costs and expenses 79,685 80,311 80,734 Due to acquisitions 14 — — Payments made (78,745 ) (83,247 ) (80,237 ) Ending balance $ 31,022 $ 30,068 $ 33,004 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, 2016 , consists of unrealized gains and losses on the investment available for sale resulting from changes in fair value. Noncontrolling Interest Noncontrolling interest represents the ownership interest in one of our subsidiaries that is held by a third party. 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) 2016 2015 2014 Rooms $ 74,937 $ 77,177 $ 77,751 Food and beverage 146,946 150,598 151,677 Other 13,694 14,870 11,109 Total promotional allowances $ 235,577 $ 242,645 $ 240,537 The estimated costs of providing such promotional allowances are as follows: Year Ended December 31, (In thousands) 2016 2015 2014 Rooms $ 33,514 $ 35,605 $ 36,837 Food and beverage 130,941 133,717 138,040 Other 12,417 12,290 11,407 Total cost of promotional allowances $ 176,872 $ 181,612 $ 186,284 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 $321.7 million , $332.1 million and $330.8 million for the years ended December 31, 2016 , 2015 and 2014 , 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 $32.3 million , $33.4 million and $32.2 million for the years ended December 31, 2016 , 2015 and 2014 , 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. 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, 2016 2015 2014 Expected stock price volatility 46.62 % 49.06 % 54.14 % Risk-free interest rate 1.39 % 1.59 % 1.64 % Expected option life (in years) 5.4 5.3 5.4 Estimated fair value per share $ 7.67 $ 9.06 $ 5.70 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 loss for the year ended December 31, 2014 , the effect of all potential common share equivalents was anti-dilutive, and therefore all such shares were excluded from the computation of diluted weighted average shares outstanding for this period. The amount of potential common share equivalents were 913,900 for year ended December 31, 2014. 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 that 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. Recently Issued Accounting Pronouncements Accounting Standards Update 2017-04, Intangibles-Goodwill and Other ("Update 2017-04") In January 2017, the Financial Accounting Standards Board ("FASB") issued Update 2017-04, which addresses goodwill impairment testing. Instead of determining goodwill impairment by calculating the implied fair value of goodwill, an entity should perform goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount. The standard is effective for financial statements issued for annual periods and interim periods within those annual periods beginning after December 15, 2019, and early adoption is permitted. The Company is evaluating the impact of the adoption of Update 2017-04 to the financial statements. Accounting Standards Update 2016-18, Statement of Cash Flows ("Update 2016-18") In November 2016, the FASB issued Update 2016-18, which amends Accounting Standards Codification ("ASC") 230 to add or clarify the guidance on the classification and presentation of restricted cash in the statement of cash flows. The standard is effective for financial statements issued for annual periods and interim periods within those annual periods beginning after December 15, 2018, and early adoption is permitted. The Company is evaluating the impact of the adoption of Update 2016-18 to the financial statements. Accounting Standards Update 2016-17, Consolidation ("Update 2016-17") In October 2016, the FASB issued Update 2016-17, which amends the guidance on related parties that are under common control. The ASU provides guidance on a single decision maker does not consider indirect interest held through related parties as equivalent to direct interests in determining whether it meets the economics criterion to be a primary beneficiary. The standard is effective for financial statements issued for annual periods and interim periods within those annual periods beginning after December 15, 2017, and early adoption is permitted. The Company is evaluating the impact of the adoption of Update 2016-17 to the financial statements. Accounting Standards Update 2016-16, Income Taxes ("Update 2016-16") In October 2016, the FASB issued Update 2016-16, which addresses the immediate recognition of the current and deferred income tax effects of intra-entity transfers of assets other than inventory. The standard is effective for fiscal years, and interim periods within those years, beginning after December 15, 2018, and early adoption is permitted. The Company is evaluating the impact of the new standard on its consolidated financial statements. Accounting Standards Update 2016-15, Statement of Cash Flows ("Update 2016-15") In August 2016, the FASB issued Update 2016-15, which amends the guidance on the classification of certain cash receipts and payments in the statement of cash flows. The Accounting Standards Update ("ASU") is intended to reduce the lack of consistent principles on certain classifications such as debt prepayment, debt extinguishment costs, distributions, insurance claims and beneficial interest in securitization transactions. The standard is effective for financial statements issued for annual periods and interim periods within those annual periods beginning after December 15, 2017, and early adoption is permitted. The Company is evaluating the impact of the adoption of Update 2016-15 to the financial statements. Accounting Standards Update 2016-13, Financial Instruments-Credit Losses ("Update 2016-13") In June 2016, the FASB issued Update 2016-13, which amends the guidance on the impairment of financial instruments. Update 2016-13 adds to GAAP an impairment model (known as the current expected credit loss ("CECL") model) that is based on expected losses rather than incurred losses. The standard is effective for financial statements issued for annual periods and interim periods within those annual periods beginning after December 15, 2019, and early adoption is permitted. The Company is evaluating the impact of the adoption of Update 2016-13 to the financial statements. Accounting Standards Update 2016-12, Revenue from Contracts with Customers - Narrow-Scope Improvements and Practical Expedients ("Update 2016-12"); Accounting Standards Update 2016-11, Revenue Recognition (Topic 605) and Derivatives and Hedging (Topic 815) - Rescission of SEC Guidance Because of Accounting Standards Updates 2014-09 and 2014-16 Pursuant to Staff Announcements at the March 3, 2016 EITF Meeting ("Update 2016-11"); Accounting Standards Update 2016-10, Revenue from Contracts with Customers - Identifying Performance Obligations and Licensing ("Update 2016-10"); and Accounting Standards Update 2016-08, Revenue from Contracts with Customers - Principal ver

Asset Acquisitions

Asset Acquisitions	12 Months Ended
	Dec. 31, 2016
Business Combinations [Abstract]
Asset Acquisitions	ACQUISITIONS AND DIVESTITURES Acquisition - Cannery Casino Hotel and Nevada Palace, LLC Overview On December 20, 2016, Boyd Gaming completed its previously announced acquisitions of Cannery, the owner and operator of Cannery Casino Hotel, and Eastside Cannery, the owner and operator of Eastside Cannery Casino and Hotel, pursuant to a Membership Interest Purchase Agreement (the “Purchase Agreement”) dated as of April 25, 2016, as amended on October 28, 2016, by and among Boyd, Cannery Casino Resorts, LLC (“Seller”), Cannery and Eastside Cannery. Pursuant to the terms of the Purchase Agreement, Boyd acquired from Seller all of the issued and outstanding membership interests of Cannery and Eastside Cannery (the “Acquisitions”). With the closing of the Acquisitions, each of Cannery and Eastside Cannery became wholly-owned subsidiaries of Boyd. The Cannery and Eastside Cannery are modern casinos and hotels in the Las Vegas Valley that offer premium accommodations, gaming, dining, entertainment and retail, and are aggregated into our Las Vegas Locals segment (See Note 1, Summary of Significant Accounting Policies.) The net purchase price was $228.2 million . Consideration Transferred The fair value of the consideration transferred on the acquisition date included the purchase price of the net assets transferred. The total gross consideration was $238.6 million . Status of Purchase Price Allocation The Company is following the acquisition method of accounting per ASC 805 guidance. For purposes of these financial statements, we have allocated the purchase price to the assets acquired and the liabilities assumed based on preliminary estimates of fair value as determined by management based on its judgment with assistant from preliminary third party appraisals. The excess of the purchase price over the net book value of the assets acquired and liabilities assumed has been recorded as goodwill. The Company will recognize the assets acquired and liabilities assumed in the Acquisitions based on fair value estimates as of the date of the Acquisitions. The determination of the fair values of the acquired assets and assumed liabilities (and the related determination of estimated lives of depreciable tangible and identifiable intangible assets) is currently in process. This determination requires significant judgment. As such, management has not completed its valuation analysis and calculations in sufficient detail necessary to finalize the determination of the fair value of the assets acquired and liabilities assumed, along with the related allocations of goodwill and intangible assets. The final fair value determinations are expected to be completed no later than third quarter of 2017. The final fair value determinations may be significantly different than those reflected in the consolidated financial statements at December 31, 2016. The following table summarizes the preliminary allocation of the purchase price: (In thousands) As Recorded Current assets $ 29,929 Property and equipment 181,757 Intangible assets 16,330 Total acquired assets 228,016 Current liabilities 15,850 Total liabilities assumed 15,850 Net identifiable assets acquired 212,166 Goodwill 26,401 Net assets acquired $ 238,567 The following table summarizes the preliminary values assigned to acquired property and equipment and estimated useful lives: (In thousands) Useful Lives As Recorded Land $ 6,650 Buildings and improvements 10 - 40 years 167,208 Furniture and equipment 3 - 7 years 7,264 Construction in progress 635 Property and equipment acquired $ 181,757 The goodwill was assigned to the Las Vegas Locals reportable segment. All of the goodwill is expected to be deductible for income tax purposes. The Company recognized $10.5 million of acquisition related costs that were expensed for the year ended December 31, 2016. These costs are included in the consolidated statements of operations in the line item entitled "Project development, preopening and writedowns". Acquisition - Aliante Casino + Hotel + Spa Overview On September 27, 2016, Boyd Gaming completed the acquisition of ALST, the holding company of Aliante, the owner and operator of the Aliante Casino + Hotel + Spa. Pursuant to the Merger Agreement, Merger Sub merged (the "Merger") with and into ALST, with ALST surviving the Merger. ALST and Aliante are now wholly-owned subsidiaries of Boyd Gaming. Aliante is an upscale, resort-style casino and hotel situated in North Las Vegas offering premium accommodations, gaming, dining, entertainment and retail, and is aggregated into our Las Vegas Locals segment (See Note 1, Summary of Significant Accounting Policies.) The net purchase price was $372.3 million . Consideration Transferred The fair value of the consideration transferred on the acquisition date included the purchase price of the net assets transferred. The total gross consideration was $399.1 million . Status of Purchase Price Allocation The Company is following the acquisition method of accounting per ASC 805 guidance. In accordance with ASC 805, the Company allocated the purchase price to the tangible and intangible assets acquired and liabilities assumed based on their estimated fair values as of the acquisition date, which was determined primarily by management with assistance from third-party appraisals. The excess of the purchase price over those fair values has been recorded as goodwill. The following table summarizes the preliminary allocation of the purchase price: (In thousands) As Recorded Current assets $ 31,886 Property and equipment 226,309 Intangible and other assets 20,791 Total acquired assets 278,986 Current liabilities 5,693 Other liabilities 636 Total liabilities assumed 6,329 Net identifiable assets acquired 272,657 Goodwill 126,489 Net assets acquired $ 399,146 The following table summarizes the preliminary values assigned to acquired property and equipment and estimated useful lives: (In thousands) Useful Lives As Recorded Land $ 16,680 Buildings and improvements 10 - 45 years 200,770 Furniture and equipment 3 - 7 years 8,217 Construction in progress 642 Property and equipment acquired $ 226,309 All of the goodwill was assigned to the Las Vegas Locals reportable segment. All of the goodwill is expected to be deductible for income tax purposes. The Company recognized $2.2 million of acquisition related costs that were expensed for the year ended December 31, 2016, respectively. These costs are included in the consolidated statements of operations in the line item entitled "Project development, preopening and writedowns". We have not provided the amount of revenue and earnings included in our consolidated financial results from the Aliante or Cannery acquisitions for the period subsequent to their respective acquisitions as such amounts are not material for the twelve months ended December 31, 2016. Investment in and Divestiture of Borgata 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, pursuant to an Equity Purchase Agreement ("Purchase Agreement") entered into on May 31, 2016, as amended on July 19, 2016, by and among Boyd, Boyd Atlantic City, Inc., a wholly-owned subsidiary of Boyd ("Seller"), and MGM. Pursuant to the Purchase Agreement, MGM acquired from Boyd Gaming 49% of its 50% membership interest in MDDHC and, immediately thereafter, MDDHC redeemed Boyd Gaming’s remaining 1% membership interest in MDDHC (collectively, the "Transaction"). Following the Transaction, MDDHC became a wholly-owned subsidiary of MGM. In consideration for the Transaction, MGM paid Boyd Gaming $900 million . The initial net cash proceeds were approximately $589 million , net of certain expenses and adjustments on the closing date, including outstanding indebtedness, cash and working capital. The after-tax gain on the sale of Borgata was $181.7 million and is included in discontinued operations in the year ended December 31, 2016. The initial proceeds do not include our 50% share of any future property tax settlement benefits, from the time period during which we held a 50% ownership in MDDHC, to which Boyd Gaming retains the right to receive upon payment. During 2016, we recognized $9.1 million in income, which is included in discontinued operations, for the cash we received for our share of property tax benefits realized by Borgata subsequent to the closing of the sale. On February 15, 2017, Borgata announced that it had entered into a settlement agreement under which it will receive payments totaling $72 million to resolve the property tax issues. We will receive 50% of those payments once Borgata receives the payments from the city. 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. 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. 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. We accounted for our investment in Borgata applying the equity method for periods subsequent to the deconsolidation, through the date of the sale, and, as a result of the sale, we reported the results as discontinued operations for all periods presented in these consolidated financial statements. The table below summarizes the results of operations information for periods subsequent to the September 30, 2014 deconsolidation of Borgata through the date of divestiture: Seven Months Ended Twelve Months Ended Three Months Ended (In thousands) July 31, 2016 December 31, 2015 December 31, 2014 Net revenues $ 485,510 $ 804,166 $ 179,147 Operating expenses 366,812 657,324 157,896 Operating income 118,698 146,842 21,251 Interest expense 26,378 59,681 17,431 Loss on early extinguishments of debt 1,628 18,895 740 State income tax expense (benefit) 8,274 (3,731 ) 446 Net income $ 82,418 $ 71,997 $ 2,634

Property and Equipment, Net

Property and Equipment, Net	12 Months Ended
	Dec. 31, 2016
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) 2016 2015 Land $ 251,316 $ 229,857 Buildings and improvements 2,915,664 2,539,578 Furniture and equipment 1,243,724 1,152,277 Riverboats and barges 239,264 238,743 Construction in progress 86,226 42,497 Other 726 7,404 Total property and equipment 4,736,920 4,210,356 Less accumulated depreciation 2,131,751 1,985,014 Property and equipment, net $ 2,605,169 $ 2,225,342 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 in 2013. Such assets are not in service and are not currently being depreciated. Depreciation expense for the years ended December 31, 2016 , 2015 and 2014 was $179.6 million , $179.9 million and $174.8 million , respectively.

Intangible Assets

Intangible Assets	12 Months Ended
	Dec. 31, 2016
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Intangible Assets	INTANGIBLE ASSETS Intangible assets consist of the following: December 31, 2016 Weighted Gross Cumulative Average Life Carrying Cumulative Impairment Intangible (In thousands) Remaining Value Amortization Losses Assets, Net Amortizing intangibles: Customer relationships 1.1 years $ 144,780 $ (125,318 ) $ — $ 19,462 Favorable lease rates 31.4 years 45,370 (13,039 ) — 32,331 Development agreement — 21,373 — — 21,373 211,523 (138,357 ) — 73,166 Indefinite lived intangible assets: Trademarks Indefinite 153,687 — (4,300 ) 149,387 Gaming license rights Indefinite 873,335 (33,960 ) (179,974 ) 659,401 1,027,022 (33,960 ) (184,274 ) 808,788 Balance, December 31, 2016 $ 1,238,545 $ (172,317 ) $ (184,274 ) $ 881,954 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 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, 2016 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, 2016, 2015 and 2014 The following table sets forth the changes in these intangible assets: (In thousands) Customer Relationships Favorable Lease Rates Development Agreements Trademarks Gaming License Rights Intangible Assets, Net Balance, January 1, 2014 $ 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 Additions 8,480 — — 24,200 — 32,680 Impairments — — — (800 ) (23,600 ) (24,400 ) Amortization (15,324 ) (1,042 ) — — — (16,366 ) Other — — — (14 ) — (14 ) Balance, December 31, 2016 $ 19,462 $ 32,331 $ 21,373 $ 149,387 $ 659,401 $ 881,954 Other activity during 2014 in the table above is primarily due to the effects of the deconsolidation of Borgata (see Note 2, Acquisitions and Divestitures ). Future Amortization Customer relationships are being amortized on an accelerated basis over an estimated life of five years. Favorable lease rates are being amortized on a straight-line basis over a weighted-average original useful life of 43.9 years . Future amortization is as follows: (In thousands) Customer Relationships Favorable Lease Rates Total For the year ending December 31, 2017 $ 14,599 $ 1,043 $ 15,642 2018 2,308 1,043 3,351 2019 1,529 1,043 2,572 2020 828 1,043 1,871 2021 198 1,043 1,241 Thereafter — 27,116 27,116 Total future amortization $ 19,462 $ 32,331 $ 51,793 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 2016, we recognized non-cash impairment charges of $23.6 million of gaming licenses and $0.8 million of trademarks in our Midwest and South segment. These amounts are included in impairments of assets in the consolidated statements of operations for the year ended December 31, 2016. During the year ended 2015, we recognized non-cash impairment charges of $17.5 million of a gaming license in our Midwest and South segment. 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.

Goodwill

Goodwill	12 Months Ended
	Dec. 31, 2016
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 $ 531,819 $ — $ (165,479 ) $ 366,340 Downtown Las Vegas 6,997 (6,134 ) — 863 Midwest and South 471,735 — (12,462 ) 459,273 Balance, December 31, 2016 $ 1,010,551 $ (6,134 ) $ (177,941 ) $ 826,476 Changes in Goodwill During the year ended December 31, 2016, we recorded $153.6 million of goodwill due to our acquisitions of Aliante on September 27, 2016 and Cannery and Eastside Cannery on December 20, 2016 (see Note 2, Acquisitions and Divestitures ). Goodwill decreased approximately $12.5 million during 2016 due to an impairment in the Midwest and South segment. The following table sets forth the changes in our goodwill, net, during the years ended December 31, 2016, 2015 and 2014. (In thousands) Goodwill, Net Balance, January 1, 2014 $ 685,310 Additions — Impairments — Balance, December 31, 2014 685,310 Additions — Impairments — Balance, December 31, 2015 685,310 Additions 153,628 Impairments (12,462 ) Balance, December 31, 2016 $ 826,476

Accrued Liabilities

Accrued Liabilities	12 Months Ended
	Dec. 31, 2016
Payables and Accruals [Abstract]
Accrued Liabilities	ACCRUED LIABILITIES Accrued liabilities consist of the following: December 31, (In thousands) 2016 2015 Payroll and related expenses $ 68,102 $ 71,815 Interest 33,407 35,337 Gaming liabilities 41,942 37,496 Player loyalty program liabilities 19,076 18,491 Other accrued liabilities 88,555 86,379 Total accrued liabilities $ 251,082 $ 249,518

Long-Term Debt

Long-Term Debt	12 Months Ended
	Dec. 31, 2016
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, 2016 Interest Unamortized Rates at Outstanding Unamortized Origination Long-Term (In thousands) Dec. 31, 2016 Principal Discount Fees and Costs Debt, Net Bank credit facility 3.44 % $ 1,782,538 $ (1,888 ) $ (28,503 ) $ 1,752,147 6.875% senior notes due 2023 6.88 % 750,000 — (11,209 ) 738,791 6.375% senior notes due 2026 6.38 % 750,000 — (12,074 ) 737,926 Other 5.80 % 591 — — 591 Total long-term debt 3,283,129 (1,888 ) (51,786 ) 3,229,455 Less current maturities 30,336 — — 30,336 Long-term debt, net $ 3,252,793 $ (1,888 ) $ (51,786 ) $ 3,199,119 December 31, 2015 Interest Unamortized Rates at Outstanding Unamortized Origination Long-Term (In thousands) Dec. 31, 2015 Principal Discount Fees and Costs Debt, Net Boyd Gaming Corporation Debt: Bank credit facility 3.75 % $ 1,209,725 $ (2,702 ) $ (9,746 ) $ 1,197,277 9.00% senior notes due 2020 9.00 % 350,000 — (7,044 ) 342,956 6.875% senior notes due 2023 6.88 % 750,000 — (12,934 ) 737,066 2,309,725 (2,702 ) (29,724 ) 2,277,299 Peninsula Gaming Debt: Bank credit facility 4.25 % 662,750 — (14,143 ) 648,607 8.375% senior notes due 2018 8.38 % 350,000 — (6,357 ) 343,643 1,012,750 — (20,500 ) 992,250 Total long-term debt 3,322,475 (2,702 ) (50,224 ) 3,269,549 Less current maturities 29,750 — — 29,750 Long-term debt, net $ 3,292,725 $ (2,702 ) $ (50,224 ) $ 3,239,799 Boyd Gaming Corporation Debt Bank Credit Facility Credit Agreement On September 15, 2016, the Company entered into an Amendment No. 1 and Joinder Agreement (the "Amendment") among the Company, certain financial institutions, Bank of America, N.A., as administrative agent and letter of credit issuer, and Wells Fargo Bank, National Association, as swing line lender. The Amendment modified the Third Amended and Restated Credit Agreement dated August 14, 2013 (the "Prior Credit Facility" together with the Amendment referred to as the "Credit Facility" or the "Credit Agreement"). As modified by the Amendment, the Credit Facility provides for: (i) increased commitments under the existing senior secured revolving credit facility (the "Revolving Credit Facility") to an amount equal to $775.0 million , (ii) commitments under the existing senior secured term A loan (the "Term A Loan") in an amount equal to $225.0 million , and (iii) a new $1.0 billion senior secured term B-2 loan (the "Term B-2 Loan"). The maturity dates of the Revolving Credit Facility and the Term A Loan have been extended to September 15, 2021 (or earlier upon the occurrence or non-occurrence of certain events); the Term B-2 Loan matures on September 15, 2023 (or earlier upon the occurrence or non-occurrence of certain events); the maturity date of the existing senior secured term B-1 loan (the "Term B-1 Loan") remains August 14, 2020. The increase to the Term A Loan and the new Term B-2 Loan were fully funded on the effective date of the Amendment. Proceeds from the Credit Facility were used to refinance all outstanding obligations under the Prior Credit Facility, to fund transaction costs in connection with the Credit Facility, and for working capital and other general corporate purposes. The Credit Facility includes an accordion feature which permits an increase in the Revolving Credit Facility and the issuance and increase of senior secured term loans in an amount up to (i) $550.0 million , plus (ii) certain voluntary permanent reductions of the Revolving Credit Facility and certain voluntary prepayments of the senior secured term loans, plus (iii) certain reductions in the outstanding principal amounts under the term loans or the Revolving Credit Facility, plus (iv) any additional amount if, after giving effect thereto, the First Lien Leverage Ratio (as defined in the Credit Agreement) would not exceed 4.25 to 1.00 on a pro forma basis, less (v) any Incremental Equivalent Debt (as defined in the Credit Agreement), in each case, subject to the satisfaction of certain conditions. Pursuant to the terms of the Credit Facility (i) the loans under the Term A Loan amortize in an annual amount equal to 5.00% of the original principal amount thereof, commencing December 31, 2016, payable on a quarterly basis, (ii) the loans under the Term B-1 Loan amortize in an annual amount equal to 1.00% of the original principal amount thereof, commencing December 31, 2013, payable on a quarterly basis, (iii) the loans under the Term B-2 Loan amortize in an annual amount equal to 1.00% of the original principal amount thereof, commencing December 31, 2016, payable on a quarterly basis, and (iv) beginning with the fiscal year ending December 31, 2016, the Company is required to use a portion of its annual Excess Cash Flow, as defined in the Credit Agreement, to prepay loans outstanding under the Credit Facility. Amounts Outstanding The outstanding principal amounts at December 31, 2016 under the Credit Facility and at December 31, 2015 under the Prior Credit Facility are comprised of the following: December 31, (In thousands) 2016 2015 Revolving Credit Facility $ 245,000 $ 240,000 Term A Loan 222,188 183,275 Term B-1 Loan 271,750 730,750 Term B-2 Loan 997,500 — Swing Loan 46,100 55,700 Total outstanding principal amounts $ 1,782,538 $ 1,209,725 At December 31, 2016 approximately $1.8 billion was outstanding under the Credit Facility and $12.0 million was allocated to support various letters of credit, leaving remaining contractual availability of $471.9 million . Interest and Fees The interest rate on the outstanding balance from time to time of the Revolving Credit Facility and the Term A Loan is based upon, at the Company’s option, either: (i) the Eurodollar rate or (ii) the base rate, in each case, plus an applicable margin. Such applicable margin is a percentage per annum determined in accordance with a specified pricing grid based on the total leverage ratio and ranges from 1.75% to 2.75% (if using the Eurodollar rate) and from 0.75% to 1.75% (if using the base rate). A fee of a percentage per annum (which ranges from 0.25% to 0.50% determined in accordance with a specified pricing grid based on the total leverage ratio) will be payable on the unused portions of the Revolving Credit Facility. The interest rate on the outstanding balance from time to time of the Term B-1 Loan is based upon, at the Company’s option, either: (i) the Eurodollar rate (subject to a 1.00% minimum) plus 3.00% ; or (ii) the base rate plus 2.00% . The interest rate on the outstanding balance from time to time of the Term B-2 Loan is based upon, at the Company’s option, either: (i) the Eurodollar rate (subject to a 0.00% minimum) plus 3.00% , or (ii) the base rate plus 2.00% . The "base rate" under the Credit Agreement remains the highest of (x) Bank of America’s publicly-announced prime rate, (y) the federal funds rate plus 0.50% , or (z) the Eurodollar rate for a one-month period plus 1.00% . Optional and Mandatory Prepayments Pursuant to the terms of the Credit Facility (i) the loans under the Term A Loan amortize in an annual amount equal to 5.00% of the original principal amount thereof, commencing December 31, 2016, payable on a quarterly basis, (ii) the loans under the Term B-2 Loan amortize in an annual amount equal to 1.00% of the original principal amount thereof, commencing December 31, 2016, payable on a quarterly basis, and (iii) beginning with the fiscal year ending December 31, 2016, the Company is required to use a portion of its annual Excess Cash Flow, as defined in the Credit Agreement, to prepay loans outstanding under the Credit Facility. Amounts outstanding under the Credit Agreement may be prepaid without premium or penalty, and the unutilized portion of the commitments may be terminated without penalty, subject to certain exceptions, including a 1.00% prepayment premium for any prepayment of the Term B-2 Loan prior to March 15, 2017 that is accompanied by a repricing of the Term B-2 Loan. Subject to certain exceptions, the Company may be required to repay the amounts outstanding under the Credit Facility in connection with certain asset sales and issuances of certain additional secured indebtedness. Guarantees and Collateral The Company's obligations under the 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 Credit Facility. Financial and Other Covenants The 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 Credit Facility: Maximum Total For the Trailing Four Quarters Ending Leverage Ratio September 30, 2016 through December 31, 2016 7.75 to 1.00 March 31, 2017 through December 31, 2017 7.00 to 1.00 March 31, 2018 through December 31, 2018 6.25 to 1.00 March 31, 2019 through December 31, 2019 6.00 to 1.00 March 31, 2020 through December 31, 2020 5.75 to 1.00 March 31, 2021 and thereafter 5.50 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 Credit Facility: Maximum Secured For the Trailing Four Quarters Ending Leverage Ratio September 30, 2016 through December 31, 2017 4.50 to 1.00 March 31, 2018 through December 31, 2018 4.00 to 1.00 March 31, 2019 through December 31, 2019 3.75 to 1.00 March 31, 2020 and thereafter 3.50 to 1.00 Current Maturities of Our Indebtedness We classified certain non-extending balances under our Credit Facility as a current maturity, as such amounts come due within the next twelve months. 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 " 6.875% 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 6.875% 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 6.875% 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 6.375% Senior Notes due April 2026 Significant Terms On March 28, 2016, we issued $750 million aggregate principal amount of 6.375% senior notes due April 2026 (the " 6.375% Notes"). The 6.375% Notes require semi-annual interest payments on April 1 and October 1 of each year, commencing on October 1, 2016. The 6.375% Notes will mature on April 1, 2026 and are fully and unconditionally guaranteed, on a joint and several basis, by certain of our current and future domestic restricted subsidiaries, all of which are 100% owned by us. Net proceeds from the 6.375% Notes were used to pay down the outstanding amount under the Revolving Credit Facility and the balance was deposited in money market funds and classified as cash equivalents on the consolidated balance sheets. In conjunction with the issuance of the 6.375% Notes, we incurred approximately $13.0 million in debt financing costs that have been deferred and are being amortized over the term of the 6.375% Notes using the effective interest method. The 6.375% Notes contain certain restrictive covenants that, subject to exceptions and qualifications, among other things, limit our ability and the ability of our restricted subsidiaries (as defined in the base and supplemental indentures governing the 6.375% Notes, together, the " 6.375% 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 6.375% Indenture), we will be required, unless certain conditions are met, to offer to repurchase the 6.375% Notes at a price equal to 101% of the principal amount of the 6.375% Notes, plus accrued and unpaid interest and Additional Interest (as defined in the 6.375% Indenture), if any, to, but not including, the date of purchase. If we sell assets or experience an event of loss, we will be required under certain circumstances to offer to purchase the 6.375% Notes. At any time prior to April 1, 2021, we may redeem the 6.375% Notes, in whole or in part, at a redemption price equal to 100% of the principal amount thereof, plus accrued and unpaid interest and Additional Interest, if any, up to, but excluding, the applicable redemption date, plus a make whole premium. After April 1, 2021, we may redeem all or a portion of the 6.375% Notes at redemption prices (expressed as percentages of the principal amount) ranging from 103.188% in 2021 to 100% in 2024 and thereafter, plus accrued and unpaid interest and Additional Interest. In connection with the private placement of the 6.375% Notes, we entered into a registration rights agreement with the initial purchasers in which we agreed to file a registration statement with the SEC to permit the holders to exchange or resell the 6.375% Notes. We filed the required registration statement and commenced the exchange offer during December 2016. The exchange offer was completed on February 10, 2017 and our obligations under the registration rights agreement have been fulfilled. Senior Notes 9.00% Senior Notes due July 2020 On September 6, 2016 we redeemed all of our 9.00% senior notes due July 2020 (the " 9.00% Notes") at a redemption price of 104.50% plus accrued and unpaid interest to the redemption date. The redemption was funded using cash on hand. As a result of this redemption, the 9.00% Notes have been fully extinguished. Peninsula Gaming Debt Peninsula Credit Facility On September 2, 2016, Peninsula repaid all of the outstanding amounts, including all principal and accrued interest amounts, under the Peninsula senior secured credit facility (the "Peninsula Credit Facility") pursuant to the Peninsula Credit Agreement. In connection with the repayment in full of the Peninsula Credit Facility (the "Repayment"), the Peninsula Credit Agreement was terminated. Amounts Outstanding At December 31, 2015, the outstanding principal amount under the Peninsula Credit Facility was comprised of the following: (In thousands) Term Loan $ 647,750 Revolving Credit Facility 9,000 Swing Loan 6,000 Total outstanding principal amounts under the Peninsula Credit Facility $ 662,750 Peninsula Senior Notes 8.375% Senior Notes due February 2018 On September 2, 2016 we redeemed all of our 8.375% senior notes due February 2018 (the " 8.375% Notes") at a redemption price of 100.0% plus accrued and unpaid interest to the redemption date. The redemption was funded using cash on hand. As a result of this redemption, the 8.375% Notes have been fully extinguished. Loss on Early Extinguishments and Modifications of Debt The components of the loss on early extinguishments and modifications of debt, are as follows: Year Ended December 31, (In thousands) 2016 2015 2014 9.00% Senior Notes premium and consent fees $ 15,750 $ — $ — 9.00% Senior Notes deferred finance charges 5,976 — — 8.375% Senior Notes deferred finance charges 4,497 — — 9.125% Senior Notes premium and consent fees — 23,962 — 9.125% Senior Notes deferred finance charges — 4,888 — HoldCo Note — 7,819 — Boyd Gaming Credit Facility deferred finance charges 6,629 1,978 — Peninsula Credit Facility deferred finance charges 9,512 2,086 1,536 Total loss on early extinguishments and modifications of debt $ 42,364 $ 40,733 $ 1,536 Covenant Compliance As of December 31, 2016 , we believe that we were in compliance with the financial and other covenants of our debt instruments. The indentures governing the notes issued by the Company 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 Company's consolidated EBITDA to fixed charges, including interest) for the Company'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, the Company may still borrow under its existing credit facility. At December 31, 2016 , the available borrowing capacity under our Credit Facility was $471.9 million . Scheduled Maturities of Long-Term Debt The scheduled maturities of long-term debt, as discussed above, are as follows: (In thousands) Total For the year ending December 31, 2017 $ 30,336 2018 76,441 2019 30,346 2020 266,102 2021 432,295 Thereafter 2,447,609 Total outstanding principal of long-term debt $ 3,283,129

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2016
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. The components comprising our deferred tax assets and liabilities are as follows: December 31, (In thousands) 2016 2015 Deferred tax assets Federal net operating loss carryforwards $ 201,978 $ 308,738 State net operating loss carryforwards 38,715 47,711 Share-based compensation 26,344 32,524 Other 61,289 43,936 Gross deferred tax assets 328,326 432,909 Valuation allowance (28,402 ) (247,761 ) Deferred tax assets, net of valuation allowance 299,924 185,148 Deferred tax liabilities Difference between book and tax basis of property and intangible assets 337,654 322,387 State tax liability 31,443 13,428 Other 14,807 11,522 Gross deferred tax liabilities 383,904 347,337 Deferred tax liabilities, net $ 83,980 $ 162,189 At December 31, 2016 , we have unused federal general business tax credits of approximately $8.8 million which may be carried forward or used until expiration beginning in 2035 and alternative minimum tax credits of $7.1 million which may be carried forward indefinitely. We have a federal income tax net operating loss of approximately $621.8 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 $708.9 million , which may be used to reduce future state income taxes. The state net operating loss carryforwards will expire in various years ranging from 2017 to 2035, 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. In March 2016, the FASB issued Update 2016-09 which simplifies several aspects of the accounting for share-based payment transactions, including the income tax consequences. Update 2016-09 requires excess tax benefits and deficiencies to be recorded in income tax expense instead of equity which we anticipate will cause volatility in our future effective tax rate. The Company will adopt this standard in the first quarter 2017. The cumulative effect of this change in accounting method will be recorded as an increase in retained earnings by approximately $15.8 million . 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. As part of our review in determining the need for a valuation allowance, we assess the potential release of existing valuation allowances. In performing our analysis in 2016, we determined that the positive evidence in favor of releasing the valuation allowance, particularly evidence that was objectively verifiable, outweighed the negative evidence. We utilize a rolling twelve quarters of pretax income adjusted for permanent book to tax differences as a measure of cumulative results in recent years. We transitioned from a cumulative loss position to a cumulative income position over the rolling twelve quarters during 2016. Other evidence considered in the analysis included, but was not limited to, a trend reflective of improvement in recent earnings, forecasts of profitability and taxable income and the reversal of existing temporary differences. The change in these conditions during 2016 provided positive evidence that supported the release of the valuation allowance against a significant portion of our deferred tax assets. As such, we concluded that it was more likely than not that the benefit from these deferred tax assets would be realized. As a result, during the year ended December 31, 2016, we released $201.5 million of valuation allowance on our federal and state income tax net operating loss carryforwards and other deferred tax assets. We have maintained a valuation allowance of $28.4 million against certain federal and state deferred tax assets as of December 31, 2016 due to uncertainties related to our ability to realize the tax benefits associated with these assets. In assessing the need to establish a valuation allowance, we consider, among other matters, the nature, frequency and severity of current and cumulative losses, forecasts of profitability and taxable income, the duration of statutory carryforward periods, our experience with the utilization of operating loss and tax credit carryforwards before expiration and tax planning strategies. Valuation allowances are evaluated periodically and subject to change in future reporting periods as a result of changes in the factors noted above. Provision (Benefit) for Income Taxes A summary of the provision (benefit) for income taxes is as follows: Year Ended December 31, (In thousands) 2016 2015 2014 Current Federal $ — $ — $ 442 State 1,242 2,052 (289 ) Total current taxes provision (benefit) 1,242 2,052 153 Deferred Federal (190,207 ) (9,493 ) (6,336 ) State (8,521 ) 807 775 Total deferred taxes provision (benefit) (198,728 ) (8,686 ) (5,561 ) Provision (benefit) for income taxes from continuing operations $ (197,486 ) $ (6,634 ) $ (5,408 ) Provision (benefit) for income taxes included on the consolidated statement of operations Provision (benefit) for income taxes from continuing operations $ (197,486 ) $ (6,634 ) $ (5,408 ) Provision (benefit) for income taxes from discontinued operations 146,379 (540 ) 6,161 Provision (benefit) for income taxes from continuing and discontinued operations $ (51,107 ) $ (7,174 ) $ 753 Our tax benefit for the year ended December 31, 2016 resulted from the release of a valuation allowance on our federal and state net operating loss carryforwards and other deferred tax assets. 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. Additionally, the tax provision or benefit in 2015 and 2014 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, 2016 2015 2014 Tax at federal statutory rate 35.0 % 35.0 % 35.0 % Valuation allowance for deferred tax assets (2,448.1 )% 200.9 % (20.9 )% State income taxes, net of federal benefit (59.2 )% 69.2 % (0.9 )% Compensation-based credits (21.7 )% (60.8 )% 2.3 % Company provided benefits 14.8 % 152.9 % (3.0 )% Nondeductible expenses 10.3 % 19.0 % (1.9 )% Tax exempt interest (6.9 )% (13.8 )% 1.0 % Accrued interest on uncertain tax benefits 2.1 % (139.7 )% (2.0 )% Uncertain tax benefits — % (421.6 )% — % Other, net 1.5 % (4.5 )% 0.1 % Effective tax rate (2,472.2 )% (163.4 )% 9.7 % 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. We generated net operating losses on our federal income tax returns for years 2011 - 2013. 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 2017 through October 2020. 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 long-term tax liabilities in our consolidated balance sheets. A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows: Year Ended December 31, (In thousands) 2016 2015 2014 Unrecognized tax benefit, beginning of year $ 2,482 $ 30,198 $ 37,059 Additions: Tax positions related to current year — — 487 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 ) Unrecognized tax benefits, end of year $ 2,482 $ 2,482 $ 30,198 Included in the $2.5 million balance of unrecognized tax benefits at December 31, 2016 , are $1.6 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, 2016 , 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. We have accrued $0.8 million and $0.7 million of interest and penalties as of December 31, 2016 and 2015 , 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. We do not anticipate any material changes to our unrecognized tax benefits over the next twelve-month period.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2016
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 As part of the Kansas Management Contract approved by the Kansas Racing and gaming Commission on January 11, 2011, 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, 2016 , 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 acquisition of Peninsula Gaming, LLC ("PGL Merger"), the Company's obligation under this agreement was revalued to fair value as of the PGL Merger date. As of December 31, 2016 and 2015, 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 $8.9 million , net of a $4.0 million discount, and $9.6 million , net of a $4.6 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, 2016 and 2015, 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 $14.1 million , net of a $2.8 million discount, and $14.4 million , net of a $2.9 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 , during the years ended December 31, 2016 and 2015, respectively, and $2.8 million , in the year ending 2014, related to its agreement. DJW expensed $4.9 million , $5.0 million , and $4.8 million during the years ended December 31, 2016, 2015, and 2014, 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 Wilton Rancheria (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. In January 2017, the Company funded the acquisition of land that is the intended site of the Wilton Rancheria casino and, in February 2017, the land was placed into trust by the U.S. Bureau of Indian Affairs for the benefit of the Tribe. The cost of the land will be recorded as a receivable on our consolidated balance sheet, and we expect to be reimbursed for this cost when project financing is in place. Should the project be abandoned, ownership of the land would revert to the Company. 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. In addition to the need for land to be taken into trust, the Tribe must agree to a compact with the State of California, and receive approval of the management contract between the tribe and our Company, prior to proceeding. 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, 2017 $ 45,970 2018 18,517 2019 16,326 2020 14,083 2021 13,665 Thereafter 322,243 Total $ 430,804 Rent expense included in selling, general and administrative expenses on the accompanying consolidated statements of operations for the years ended December 31, 2016 , 2015 and 2014 was $31.0 million , $29.0 million , and $29.4 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) Minimum Rental Income For the year ending December 31, 2017 $ 2,111 2018 1,624 2019 1,061 2020 462 2021 358 Thereafter 576 Total $ 6,192 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, 2016
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, 2016 . We are not obligated to repurchase any shares under this program, and no shares were repurchased during the years ended December 31, 2016 , 2015 or 2014 . 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 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 our Credit Facility. No dividends were declared during the years ended December 31, 2016 , 2015 or 2014 . 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 2.9 million shares remain available for grant at December 31, 2016 . The number of authorized but unissued shares of common stock under this 2012 Plan as of December 31, 2016 was approximately 9.0 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, 2014 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 Granted 216,509 17.50 Canceled (1,260,750 ) 38.63 Exercised (452,898 ) 6.49 Outstanding at December 31, 2016 3,107,916 $ 23.36 3.9 $ 15,739 Exercisable at December 31, 2015 4,085,555 $ 27.65 3.1 $ 18,145 Exercisable at December 31, 2016 2,696,315 $ 24.27 3.1 $ 14,587 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, 2016 : 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-$7.55 411,659 4.2 $ 6.74 411,659 $ 6.74 8.34 310,546 3.8 8.34 310,546 8.34 9.86 375,678 6.6 9.86 375,678 9.86 11.57 244,351 7.2 11.57 174,061 11.57 17.75 216,509 9.9 17.75 — — 19.98 200,673 8.4 19.98 75,871 19.98 33.31 25,000 1.0 33.31 25,000 33.31 38.11 380,000 0.9 38.11 380,000 38.11 39.78 943,500 0.8 39.78 943,500 39.78 $5.22-$39.78 3,107,916 3.9 $ 23.36 2,696,315 $ 24.27 The total intrinsic value of in-the-money options exercised during the years ended December 31, 2016 , 2015 and 2014 was $5.9 million , $11.1 million , and $2.5 million , respectively. The total fair value of options vested during the years ended December 31, 2016 , 2015 and 2014 was approximately $2.0 million , $1.9 million , and $2.3 million , respectively. As of December 31, 2016 , there was approximately $1.4 million of total unrecognized share-based compensation costs related to unvested stock options, which is expected to be recognized over approximately 0.9 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 that may be earned in whole, or in part, upon the passage of time, and that 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, 2014 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 Granted 542,220 $18.06 Canceled (30,400 ) Awarded (871,528 ) Outstanding at December 31, 2016 1,961,118 As of December 31, 2016 , there was approximately $7.9 million of total unrecognized share-based compensation costs related to unvested RSUs, which is expected to be recognized over approximately 2.3 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 2012 vested during first quarter 2016. A total of 213,365 common shares, representing approximately 0.59 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, 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 2015; therefore, the vesting of the PSUs did not impact compensation costs in our 2016 consolidated statement of operations. 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, 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 213,365 shares issued, a total of 54,338 shares were surrendered by the participants for this purpose, resulting in a net issuance of 159,027 shares due to the vesting of the 2012 grant. Summarized PSU activity is as follows: Performance Stock Units Weighted Average Grant Date Fair Value Outstanding at January 1, 2014 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 Granted 241,235 $17.75 Performance Adjustment (148,272 ) Canceled — Awarded (213,365 ) Outstanding at December 31, 2016 1,129,078 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, 2016 , there was approximately $2.2 million of total unrecognized share-based compensation costs related to unvested PSUs, which is expected to be recognized over approximately 1.6 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, 2016 . 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, 2014 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 Granted 73,064 $19.01 Canceled — Awarded — Outstanding at December 31, 2016 1,041,639 As of December 31, 2016 , there was approximately $1.2 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) 2016 2015 2014 Stock Options $ 1,974 $ 2,821 $ 2,733 Restricted Stock Units 8,883 9,909 8,010 Performance Stock Units 3,353 5,135 6,537 Career Shares 1,308 1,399 1,196 Total share-based compensation costs $ 15,518 $ 19,264 $ 18,476 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) 2016 2015 2014 Gaming $ 428 $ 393 $ 387 Food and beverage 82 75 74 Room 39 36 35 Selling, general and administrative 2,176 1,996 1,965 Corporate expense 12,793 16,764 16,207 Other operating items, net — — (192 ) Total share-based compensation expense $ 15,518 $ 19,264 $ 18,476

Noncontrolling Interest

Noncontrolling Interest	12 Months Ended
	Dec. 31, 2016
Noncontrolling Interest [Abstract]
Noncontrolling Interest	NONCONTROLLING INTEREST Noncontrolling interest primarily represents, until the deconsolidation of Borgata on September 30, 2014, the 50% interest in Holding Company held by the Divestiture Trust for the economic benefit of MGM, which was initially recorded at fair value at the March 24, 2010 date of the effective change in control. Changes in the noncontrolling interest are as follows: (In thousands) Holding Company Other Total Beginning balance, January 1, 2014 $ 180,430 $ 20 $ 180,450 Capital contributions — 30 30 Attributable net loss 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 — — — Comprehensive income — — — Balance, December 31, 2015 — 50 50 Capital contributions — — — Attributable net income — — — Comprehensive income — — — Balance, December 31, 2016 $ — $ 50 $ 50

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Dec. 31, 2016
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, 2016 (In thousands) Balance Level 1 Level 2 Level 3 Assets Cash and cash equivalents $ 193,862 $ 193,862 $ — $ — Restricted cash 16,488 16,488 — — Investment available for sale 17,259 — — 17,259 Liabilities Contingent payments $ 3,038 $ — $ — $ 3,038 December 31, 2015 (In thousands) Balance Level 1 Level 2 Level 3 Assets Cash and cash equivalents $ 158,821 $ 158,821 $ — $ — Restricted cash 19,030 19,030 — — Investment available for sale 17,839 — — 17,839 Liabilities Contingent payments $ 3,632 $ — $ — $ 3,632 Cash and 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, 2016 and 2015 . Investment Available for Sale We have an investment in a single municipal bond issuance of $21.0 million aggregate principal amount of 7.5% Urban Renewal Tax Increment Revenue Bonds, Taxable Series 2007 that is classified as available for sale. We are the only holder of this instrument and there is no quoted market price for this instrument. As such, the fair value of this investment is classified as Level 3 in the fair value hierarchy. The estimate of the fair value of such investment was determined using a combination of current market rates and estimates of market conditions for instruments with similar terms, maturities, and degrees of risk and a discounted cash flows analysis as of December 31, 2016 and 2015 . Unrealized gains and losses on this instrument resulting from changes in the fair value of the instrument are not charged to earnings, but rather are recorded as other comprehensive income (loss) in the stockholders' equity section of the consolidated balance sheets. At both December 31, 2016 and 2015 , $0.4 million of the carrying value of the investment available for sale is included as a current asset in prepaid expenses and other current assets, and at December 31, 2016 and 2015 , $16.8 million and $17.4 million , respectively, is included in investment on the consolidated balance sheets. The discount associated with this investment of $3.1 million and $3.2 million as of December 31, 2016 and 2015 , respectively, is netted with the investment balance and is being accreted over the life of the investment using the effective interest method. The accretion of such discount is included in interest income on the 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 EBITDA each month for a period of ten years commencing December 20, 2011. The liability was initially recorded upon consummation of the PGL Merger, at the estimated fair value of the contingent land purchase price using a discounted cash flows approach. At both December 31, 2016 and December 31, 2015 , 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 $2.2 million and $2.7 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, 2016 Assets Liabilities (In thousands) Investment Contingent Payments Balance at January 1, 2016 $ 17,839 $ (3,632 ) Total gains (losses) (realized or unrealized): Included in interest income (expense) 130 (600 ) Included in other comprehensive income (loss) (299 ) — Included in other items, net — 346 Purchases, sales, issuances and settlements: Settlements (411 ) 848 Balance at December 31, 2016 $ 17,259 $ (3,038 ) December 31, 2015 Assets Liabilities (In thousands) Investment Available for Sale Merger Earnout Contingent Payments Balance at January 1, 2015 $ 18,357 $ (75 ) $ (3,792 ) Total gains (losses) (realized or unrealized): Included in interest income (expense) 125 75 (627 ) Included in other comprehensive income (loss) (263 ) — — Included in other items, net — — (96 ) Purchases, sales, issuances and settlements: Settlements (380 ) — 883 Balance at December 31, 2015 $ 17,839 $ — $ (3,632 ) 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 10.3 % The fair value of intangible assets, classified in the fair value hierarchy as Level 3, is utilized in performing its impairment analyses (see Note 4, 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, 2016 (In thousands) Outstanding Face Amount Carrying Value Estimated Fair Value Fair Value Hierarchy Liabilities Obligation under assessment arrangements $ 33,456 $ 26,660 $ 27,054 Level 3 Other financial instruments 100 97 97 Level 3 December 31, 2015 (In thousands) Outstanding Face Amount Carrying Value Estimated Fair Value Fair Value Hierarchy Liabilities Obligation under assessment arrangements $ 35,126 $ 27,660 $ 28,381 Level 3 Other financial instruments 200 186 186 Level 3 The following table provides the fair value measurement information about our long-term debt: December 31, 2016 (In thousands) Outstanding Face Amount Carrying Value Estimated Fair Value Fair Value Hierarchy Credit Facility $ 1,782,538 $ 1,752,147 $ 1,791,853 Level 2 6.875% Senior Notes due 2023 750,000 738,791 806,250 Level 1 6.375% Senior Notes due 2026 750,000 737,926 804,375 Level 1 Other 591 591 591 Level 3 Total debt $ 3,283,129 $ 3,229,455 $ 3,403,069 December 31, 2015 (In thousands) Outstanding Face Amount Carrying Value Estimated Fair Value Fair Value Hierarchy Boyd Gaming Debt: 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 The estimated fair value of the Credit Facility is based on a relative value analysis performed on or about December 31, 2016 and December 31, 2015 . The estimated fair value of the Peninsula Credit Facility is based on a relative value analysis performed on or about December 31, 2015 . The estimated fair values of our senior notes are based on quoted market prices as of December 31, 2016 and December 31, 2015 . The other debt is a fixed-rate debt that is payable in 32 semi-annual installments, beginning in 2008. It is not traded and does not have an observable market input; therefore, we have estimated its fair value to be equal to the carrying value. There were no transfers between Level 1, Level 2 and Level 3 measurements during the years ended December 31, 2016 and 2015 .

Employee Benefit Plans

Employee Benefit Plans	12 Months Ended
	Dec. 31, 2016
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. Contributions, based on wages paid to covered employees, totaled approximately $1.5 million , $1.4 million and $1.4 million for the years ended December 31, 2016 , 2015 and 2014 , 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 $3.9 million , $3.3 million and $4.1 million for the years ended December 31, 2016 , 2015 and 2014 , respectively.

Segment Information

Segment Information	12 Months Ended
	Dec. 31, 2016
Segment Reporting [Abstract]
Segment Information	SEGMENT INFORMATION We have aggregated certain of our properties in order to present three Reportable Segments: (i) Las Vegas Locals; (ii) Downtown Las Vegas; and (iii) Midwest and South. The table in Note 1, Summary of Significant Accounting Policies, lists the classification of each of our properties. 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. 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, as reported in our accompanying consolidated statements of operations: Year Ended December 31, (In thousands) 2016 2015 2014 Net Revenues Las Vegas Locals $ 647,867 $ 610,107 $ 592,652 Downtown Las Vegas 236,385 234,191 224,275 Midwest and South 1,299,724 1,355,134 1,325,328 Total Reportable Segment Net Revenues $ 2,183,976 $ 2,199,432 $ 2,142,255 Adjusted EBITDA Las Vegas Locals $ 176,420 $ 157,312 $ 144,397 Downtown Las Vegas 52,420 49,314 37,309 Midwest and South 367,365 380,942 345,058 Total Reportable Segment Adjusted EBITDA 596,205 587,568 526,764 Corporate expense (59,875 ) (60,177 ) (59,420 ) Adjusted EBITDA 536,330 527,391 467,344 Other operating costs and expenses Deferred rent 3,266 3,428 3,616 Depreciation and amortization 196,226 207,118 208,915 Project development, preopening and writedowns 22,107 6,907 13,747 Share-based compensation expense 15,518 19,264 18,666 Impairments of assets 38,302 18,565 48,681 Other operating charges, net 284 907 (13 ) Total other operating costs and expenses 275,703 256,189 293,612 Operating income $ 260,627 $ 271,202 $ 173,732 Total Assets The Company's total assets, by Reportable Segment, consisted of the following amounts: December 31, (In thousands) 2016 2015 Assets Las Vegas Locals $ 1,785,858 $ 1,155,224 Downtown Las Vegas 157,319 138,159 Midwest and South 2,556,307 2,634,742 Total Reportable Segment assets 4,499,484 3,928,125 Corporate 171,267 422,775 Total assets $ 4,670,751 $ 4,350,900 Capital Expenditures The Company's capital expenditures by Reportable Segment, consisted of the following: Year Ended December 31, (In thousands) 2016 2015 2014 Capital Expenditures: Las Vegas Locals $ 42,069 $ 41,772 $ 31,653 Downtown Las Vegas 28,431 13,000 9,917 Midwest and South 73,255 60,887 89,029 Total Reportable Segment Capital Expenditures 143,755 115,659 130,599 Corporate 16,672 12,646 (8,786 ) Total Capital Expenditures 160,427 128,305 121,813 Change in Accrued Property Additions (69 ) 2,865 15,938 Cash-Based Capital Expenditures $ 160,358 $ 131,170 $ 137,751 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, 2016
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, 2016 (In thousands, except per share data) First Second Third Fourth Year Summary Operating Results: Net revenues $ 552,378 $ 544,874 $ 531,901 $ 554,823 $ 2,183,976 Operating income 82,250 80,490 67,916 29,971 260,627 Income from continuing operations, net of tax $ 21,560 $ 11,307 $ 161,864 $ 10,742 $ 205,473 Income from discontinued operations, net of tax 11,630 18,715 180,707 1,478 212,530 Net income attributable to Boyd Gaming Corporation $ 33,190 $ 30,022 $ 342,571 $ 12,220 $ 418,003 Basic net income per common share: Continuing operations $ 0.19 $ 0.10 $ 1.41 $ 0.10 $ 1.79 Discontinued operations 0.10 0.16 1.58 0.01 1.86 Basic net income per common share $ 0.29 $ 0.26 $ 2.99 $ 0.11 $ 3.65 Diluted net income per common share: Continuing operations $ 0.19 $ 0.10 $ 1.40 $ 0.10 $ 1.78 Discontinued operations 0.10 0.16 1.57 0.01 1.85 Diluted net income per common share $ 0.29 $ 0.26 $ 2.97 $ 0.11 $ 3.63 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

Condensed Consolidating Financi

Condensed Consolidating Financial Information	12 Months Ended
	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Condensed Consolidating Financial Information	CONDENSED CONSOLIDATING FINANCIAL INFORMATION Separate condensed consolidating financial information for our subsidiary guarantors and non-guarantors of our 6.875% Senior Notes and our 6.375% Notes is presented below. Each of these notes is fully and unconditionally guaranteed, on a joint and several basis, by certain of our current and future domestic restricted subsidiaries, all of which are 100% owned by us. The non-guarantors primarily represent our Aliante, Cannery and Eastside Cannery properties, special purpose entities, tax holding companies, our less significant operating subsidiaries and our less than wholly owned subsidiaries. The tables below present the condensed consolidating balance sheets as of December 31, 2016, and 2015, the condensed consolidating statements of operations for the years ended December 31, 2016, 2015 and 2014 and the condensed consolidating statements of cash flows for the years ended December 31, 2016, 2015 and 2014. Condensed Consolidating Balance Sheets December 31, 2016 Non- Non- Guarantor Guarantor Subsidiaries Subsidiaries Guarantor (100% (Not 100% (In thousands) Parent Subsidiaries Owned) Owned) Eliminations Consolidated Assets Cash and cash equivalents $ 1,212 $ 168,898 $ 23,752 $ — $ — $ 193,862 Other current assets 78,915 9,644 25,979 — (453 ) 114,085 Property and equipment, net 73,180 2,096,764 435,225 — — 2,605,169 Investments in subsidiaries 4,505,897 139,465 — — (4,645,362 ) — Intercompany receivable — 1,464,361 — — (1,464,361 ) — Other assets, net 13,598 27,551 8,056 — — 49,205 Intangible assets, net — 825,667 56,287 — — 881,954 Goodwill, net — 672,067 154,409 — — 826,476 Total assets $ 4,672,802 $ 5,404,417 $ 703,708 $ — $ (6,110,176 ) $ 4,670,751 Liabilities and Stockholders' Equity Current maturities of long-term debt $ 30,250 $ — $ 86 $ — $ — $ 30,336 Other current liabilities 93,762 179,624 63,211 — (1,429 ) 335,168 Accumulated losses of subsidiaries in excess of investment — — 8,257 — (8,257 ) — Intercompany payable 521,002 — 942,155 254 (1,463,411 ) — Long-term debt, net of current maturities and debt issuance costs 3,198,613 — 506 — — 3,199,119 Other long-term liabilities (104,901 ) 298,624 (21,721 ) — — 172,002 Boyd Gaming Corporation stockholders' equity (deficit) 934,076 4,926,169 (288,786 ) (254 ) (4,637,129 ) 934,076 Noncontrolling interest — — — — 50 50 Total stockholders' equity (deficit) 934,076 4,926,169 (288,786 ) (254 ) (4,637,079 ) 934,126 Total liabilities and stockholders' equity $ 4,672,802 $ 5,404,417 $ 703,708 $ — $ (6,110,176 ) $ 4,670,751 Condensed Consolidating Balance Sheets - continued December 31, 2015 Non- Non- Guarantor Guarantor Subsidiaries Subsidiaries Guarantor (100% (Not 100% (In thousands) Parent Subsidiaries Owned) Owned) Eliminations Consolidated Assets Cash and cash equivalents $ 2 $ 156,116 $ 2,482 $ 221 $ — $ 158,821 Other current assets 14,602 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 Statements of Operations Year Ended December 31, 2016 Non- Non- Guarantor Guarantor Subsidiaries Subsidiaries Guarantor (100% (Not 100% (In thousands) Parent Subsidiaries Owned) Owned) Eliminations Consolidated Net revenues $ 121,939 $ 2,127,064 $ 78,308 $ — $ (143,335 ) $ 2,183,976 Operating costs and expenses Operating 1,200 1,112,717 57,816 — — 1,171,733 Selling, general and administrative 49,938 260,014 12,055 — 2 322,009 Maintenance and utilities — 98,741 1,279 — — 100,020 Depreciation and amortization 8,767 180,463 6,996 — — 196,226 Corporate expense 66,703 1,738 4,227 — — 72,668 Project development, preopening and writedowns 18,079 (3,297 ) 7,325 — — 22,107 Impairments of assets 1,440 36,862 — — — 38,302 Other operating items, net 181 103 — — — 284 Intercompany expenses 1,205 140,671 1,461 — (143,337 ) — Total operating costs and expenses 147,513 1,828,012 91,159 — (143,335 ) 1,923,349 Equity in earnings of subsidiaries 442,902 (2,039 ) — — (440,863 ) — Operating income (loss) 417,328 297,013 (12,851 ) — (440,863 ) 260,627 Other expense (income) Interest expense, net 157,923 51,773 35 — — 209,731 Loss on early extinguishments and modifications of debt 28,356 14,008 — — — 42,364 Other, net 1 617 (73 ) — — 545 Total other expense, net 186,280 66,398 (38 ) — — 252,640 Income (loss) from continuing operations before income taxes 231,048 230,615 (12,813 ) — (440,863 ) 7,987 Income taxes benefit 186,955 10,405 126 — — 197,486 Income (loss) from continuing operations, net of tax 418,003 241,020 (12,687 ) — (440,863 ) 205,473 Income (loss) from discontinued operations, net of tax — 212,530 — — — 212,530 Net income (loss) $ 418,003 $ 453,550 $ (12,687 ) $ — $ (440,863 ) $ 418,003 Comprehensive income (loss) $ 417,704 $ 453,251 $ (12,687 ) $ — $ (440,564 ) $ 417,704 Condensed Consolidating Statements of Operations - continued 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 Impairments 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) from continuing operations 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 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 Impairments 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) from continuing operations 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 $ (51,577 ) $ 100,780 $ (28,214 ) $ 22,643 $ (95,209 ) $ (51,577 ) Condensed Consolidating Statements of Cash Flows Year Ended December 31, 2016 Non- Non- Guarantor Guarantor Subsidiaries Subsidiaries Guarantor (100% (Not 100% (In thousands) Parent Subsidiaries Owned) Owned) Eliminations Consolidated Cash flows from operating activities Net cash from operating activities $ (86,502 ) $ 334,764 $ 55,815 $ — $ (1,196 ) $ 302,881 Cash flows from investing activities Capital expenditures (42,840 ) (115,978 ) (1,540 ) — — (160,358 ) Cash paid for acquisitions, net of cash received (592,703 ) — — — — (592,703 ) Net activity with affiliates — 237,956 — — (237,956 ) — Distributions from subsidiary 9,150 — — — (9,150 ) — Other investing activities — 7,529 6,678 — — 14,207 Net cash from investing activities (626,393 ) 129,507 5,138 — (247,106 ) (738,854 ) Cash flows from financing activities Borrowings under bank credit facility 2,039,175 237,000 — — — 2,276,175 Payments under bank credit facility (1,466,362 ) (899,750 ) — — — (2,366,112 ) Proceeds from issuance of senior notes 750,000 — — — — 750,000 Debt financing costs, net (42,220 ) — — — — (42,220 ) Retirements of senior notes (350,000 ) (350,000 ) — — — (700,000 ) Premium and consent fees paid (15,750 ) — — — — (15,750 ) Net activity with affiliates (199,398 ) — (39,533 ) (221 ) 239,152 — Distributions to parent — (9,000 ) (150 ) — 9,150 — Share-based compensation activities, net (1,295 ) — — — — (1,295 ) Other financing activities (45 ) — — — — (45 ) Net cash from financing activities 714,105 (1,021,750 ) (39,683 ) (221 ) 248,302 (99,247 ) Cash flows from discontinued operations Cash flows from operating activities — (27,796 ) — — — (27,796 ) Cash flows from investing activities — 598,057 — — — 598,057 Cash flows from financing activities — — — — — — Net cash from discontinued operations — 570,261 — — — 570,261 Net change in cash and cash equivalents 1,210 12,782 21,270 (221 ) — 35,041 Cash and cash equivalents, beginning of period 2 156,116 2,482 221 — 158,821 Cash and cash equivalents, end of period $ 1,212 $ 168,898 $ 23,752 $ — $ — $ 193,862 Condensed Consolidating Statements of Cash Flows - continued 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 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 — Distribution 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

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2016
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, 2016 . 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, 2016 , 2015 and 2014 , there were no related party transactions between the Company and the Boyd family other than compensation, including salary and equity incentives.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2016
Subsequent Events [Abstract]
Subsequent Events	SUBSEQUENT EVENTS In February 2017, we invested $43.0 million to exercise a purchase option to acquire leased land underlying The Orleans. We have evaluated all events or transactions that occurred after December 31, 2016 . During this period, up to the filing date, we did not identify any subsequent events, other than the exercise of a purchase option mentioned above and the acquisition of land that is the intended site of the Wilton Rancheria casino (see Note 9, Commitments and Contingencies ), the effects of which would require disclosure or adjustment to our financial position or results of operations.

Summary of Significant Accoun26

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2016
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", "Boyd", "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". As of December 31, 2016, we are a diversified operator of 24 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 Eastside Cannery Casino and Hotel Las Vegas, Nevada Aliante Casino + Hotel + Spa North Las Vegas, Nevada Cannery Casino Hotel North Las Vegas, Nevada Eldorado Casino Henderson, Nevada Jokers Wild Casino Henderson, Nevada Downtown Las Vegas California Hotel and Casino Las Vegas, Nevada Fremont Hotel and Casino Las Vegas, Nevada Main Street Station Casino, Brewery and Hotel Las Vegas, Nevada Midwest and South Par-A-Dice Hotel Casino East Peoria, Illinois Blue Chip Casino, Hotel & Spa Michigan City, Indiana Diamond Jo Dubuque Dubuque, Iowa Diamond Jo Worth Northwood, Iowa Kansas Star Casino Mulvane, Kansas Amelia Belle Casino Amelia, Louisiana Delta Downs Racetrack Casino & Hotel Vinton, Louisiana Evangeline Downs Racetrack and Casino Opelousas, Louisiana Sam's Town Hotel and Casino Shreveport, Louisiana Treasure Chest Casino Kenner, Louisiana IP Casino Resort Spa Biloxi, Mississippi Sam's Town Hotel and Gambling Hall Tunica, Mississippi As a result of the 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. Our Las Vegas Locals segment includes the results of Aliante Gaming, LLC ("Aliante"), The Cannery Hotel and Casino, LLC (“Cannery”) and Nevada Palace, LLC (“Eastside Cannery”) (see Note 2, Acquisitions and Divestitures ). 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. See Note 2, Acquisitions and Divestitures , for discussion of our acquisitions of Aliante, Cannery and Eastside Cannery, which were completed during the year ended December 31, 2016. We have not disclosed the pro forma impact of these acquisitions to our results of operations, as the pro forma impact was deemed immaterial. 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 significant intercompany accounts and transactions have been eliminated in consolidation.
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, 2016 , 2015 and 2014 was $0.5 million , $0.1 million and $1.4 million , respectively.
Marketable Securities, Available-for-sale Securities	Investment in Available for Sale Securities We have an investment in $21.0 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, 2016 and 2015 was $17.3 million and $17.8 million , respectively. At both December 31, 2016 and 2015 , $0.4 million is included in prepaid expenses and other current assets, and $16.8 million and $17.4 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, 2017 $ 440 2018 475 2019 510 2020 550 2021 590 Thereafter 18,395 Total $ 20,960
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, 2017 $ 440 2018 475 2019 510 2020 550 2021 590 Thereafter 18,395 Total $ 20,960
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. 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. 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. Use of the term "more likely than not" indicates the likelihood of occurrence is greater than 50%. Accordingly, the need to establish valuation allowances for deferred tax assets is continually assessed based on a more-likely-than-not realization threshold. This assessment considers, among other matters, the nature, frequency and severity of current and cumulative losses, forecasts of profitability, the duration of statutory carryforward periods, our experience with the utilization of operating loss and tax credit carryforwards before expiration and tax planning strategies. In making such judgments, significant weight is given to evidence that can be objectively verified. In performing our valuation allowance analysis in 2016, we determined that the positive evidence in favor of releasing the valuation allowance, particularly evidence that was objectively verifiable, outweighed the negative evidence. We utilize a rolling twelve quarters of pretax income adjusted for permanent book to tax differences as a measure of cumulative results in recent years. We transitioned from a cumulative loss position to a cumulative income position over the rolling twelve quarters during 2016. Other evidence considered in the analysis included, but was not limited to, a trend reflective of improvement in recent earnings, forecasts of profitability and taxable income and the reversal of existing temporary differences. The change in these conditions during the year ended December 31, 2016 provided positive evidence that supported the release of the valuation allowance against a significant portion of our deferred tax assets. As such, we concluded that it was more likely than not that the benefit from our deferred tax assets would be realized. As a result, in 2016, we released $201.5 million of valuation allowance on our federal and state income tax net operating loss carryforwards and other deferred tax assets. Our current tax rate is impacted by adjustments that are largely independent of our operating results before taxes. In the current year, such adjustments relate primarily to the release of the valuation allowance on a significant portion of our deferred tax assets. In the prior year, the adjustments relate primarily to changes in our valuation allowance, the realization of certain unrecognized tax benefits inclusive of the reversal of related accrued interest and impairment charges to indefinite lived intangible assets which resulted in a reduction in our recognized deferred tax liability. Other Long Term Tax Liabilities The Company's income tax returns are subject to examination by the Internal Revenue Service ("IRS") and other tax authorities in the locations where it operates. The Company assesses potentially unfavorable outcomes of such examinations based on accounting standards for uncertain income taxes, which prescribe a minimum recognition threshold a tax position is required to meet before being recognized in the financial statements. Uncertain tax position accounting standards apply to all tax positions related to income taxes. These accounting standards utilize a two-step approach for evaluating tax positions. Recognition occurs when the Company concludes that a tax position, based on its technical merits, is more likely than not to be sustained upon examination. Measurement is only addressed if the position is deemed to be more likely than not to be sustained. The tax benefit is measured as the largest amount of benefit that is more likely than not to be realized upon settlement. Tax positions failing to qualify for initial recognition are recognized in the first subsequent interim period that they meet the "more likely than not" standard. If it is subsequently determined that a previously recognized tax position no longer meets the "more likely than not" standard, it is required that the tax position is derecognized. Accounting standards for uncertain tax positions specifically prohibit the use of a valuation allowance as a substitute for derecognition of tax positions. As applicable, the Company will recognize accrued penalties and interest related to unrecognized tax benefits in the provision for income taxes. Accrued interest and penalties are included in other long-term tax liabilities on the balance sheet.
Self-Insurance Reserves	Self-Insurance Reserves We are self-insured for various insurance coverages such as property, general liability, employee health and workers' compensation costs with the appropriate levels of deductibles and retentions. 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, 2016 , consists of unrealized gains and losses on the investment available for sale resulting from changes in fair value.
Noncontrolling Interest	Noncontrolling Interest Noncontrolling interest represents the ownership interest in one of our subsidiaries that is held by a third party.
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 $321.7 million , $332.1 million and $330.8 million for the years ended December 31, 2016 , 2015 and 2014 , 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 $32.3 million , $33.4 million and $32.2 million for the years ended December 31, 2016 , 2015 and 2014 , 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.
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 loss for the year ended December 31, 2014 , the effect of all potential common share equivalents was anti-dilutive, and therefore all such shares were excluded from the computation of diluted weighted average shares outstanding for this period. The amount of potential common share equivalents were 913,900 for year ended December 31, 2014.
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 that 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
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements Accounting Standards Update 2017-04, Intangibles-Goodwill and Other ("Update 2017-04") In January 2017, the Financial Accounting Standards Board ("FASB") issued Update 2017-04, which addresses goodwill impairment testing. Instead of determining goodwill impairment by calculating the implied fair value of goodwill, an entity should perform goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount. The standard is effective for financial statements issued for annual periods and interim periods within those annual periods beginning after December 15, 2019, and early adoption is permitted. The Company is evaluating the impact of the adoption of Update 2017-04 to the financial statements. Accounting Standards Update 2016-18, Statement of Cash Flows ("Update 2016-18") In November 2016, the FASB issued Update 2016-18, which amends Accounting Standards Codification ("ASC") 230 to add or clarify the guidance on the classification and presentation of restricted cash in the statement of cash flows. The standard is effective for financial statements issued for annual periods and interim periods within those annual periods beginning after December 15, 2018, and early adoption is permitted. The Company is evaluating the impact of the adoption of Update 2016-18 to the financial statements. Accounting Standards Update 2016-17, Consolidation ("Update 2016-17") In October 2016, the FASB issued Update 2016-17, which amends the guidance on related parties that are under common control. The ASU provides guidance on a single decision maker does not consider indirect interest held through related parties as equivalent to direct interests in determining whether it meets the economics criterion to be a primary beneficiary. The standard is effective for financial statements issued for annual periods and interim periods within those annual periods beginning after December 15, 2017, and early adoption is permitted. The Company is evaluating the impact of the adoption of Update 2016-17 to the financial statements. Accounting Standards Update 2016-16, Income Taxes ("Update 2016-16") In October 2016, the FASB issued Update 2016-16, which addresses the immediate recognition of the current and deferred income tax effects of intra-entity transfers of assets other than inventory. The standard is effective for fiscal years, and interim periods within those years, beginning after December 15, 2018, and early adoption is permitted. The Company is evaluating the impact of the new standard on its consolidated financial statements. Accounting Standards Update 2016-15, Statement of Cash Flows ("Update 2016-15") In August 2016, the FASB issued Update 2016-15, which amends the guidance on the classification of certain cash receipts and payments in the statement of cash flows. The Accounting Standards Update ("ASU") is intended to reduce the lack of consistent principles on certain classifications such as debt prepayment, debt extinguishment costs, distributions, insurance claims and beneficial interest in securitization transactions. The standard is effective for financial statements issued for annual periods and interim periods within those annual periods beginning after December 15, 2017, and early adoption is permitted. The Company is evaluating the impact of the adoption of Update 2016-15 to the financial statements. Accounting Standards Update 2016-13, Financial Instruments-Credit Losses ("Update 2016-13") In June 2016, the FASB issued Update 2016-13, which amends the guidance on the impairment of financial instruments. Update 2016-13 adds to GAAP an impairment model (known as the current expected credit loss ("CECL") model) that is based on expected losses rather than incurred losses. The standard is effective for financial statements issued for annual periods and interim periods within those annual periods beginning after December 15, 2019, and early adoption is permitted. The Company is evaluating the impact of the adoption of Update 2016-13 to the financial statements. Accounting Standards Update 2016-12, Revenue from Contracts with Customers - Narrow-Scope Improvements and Practical Expedients ("Update 2016-12"); Accounting Standards Update 2016-11, Revenue Recognition (Topic 605) and Derivatives and Hedging (Topic 815) - Rescission of SEC Guidance Because of Accounting Standards Updates 2014-09 and 2014-16 Pursuant to Staff Announcements at the March 3, 2016 EITF Meeting ("Update 2016-11"); Accounting Standards Update 2016-10, Revenue from Contracts with Customers - Identifying Performance Obligations and Licensing ("Update 2016-10"); and Accounting Standards Update 2016-08, Revenue from Contracts with Customers - Principal versus Agent Considerations (Reporting Revenue Gross versus Net) ("Update 2016-08") In March 2016 through May 2016, the FASB issued Update 2016-08, Update 2016-10, Update 2016-11 and Update 2016-12, which amend and further clarify the new revenue standard, Accounting Standards Update 2014-09, Revenue from Contracts with Customers ("Update 2014-09"), which was subsequently amended and deferred in Accounting Standards Update 2015-14, Revenue from Contracts with Customers - Deferral of the Effective Date ("Update 2015-14", and collectively with the original standard, Update 2014-09, and subsequent amendments, Update 2016-08, Update 2016-10, Update 2016-11 and Update 2016-12, the "Revenue Standard"). The Revenue Standard is effective for fiscal years, and interim periods within those years, beginning after December 15, 2017. Earlier application is permitted only for fiscal years, and interim periods within those years, beginning after December 15, 2016. The Company is evaluating the impact of the new guidance and has neither determined the full impact this standard may have on our financial statements nor decided upon the planned method of adoption. Interpretations of the new guidance are on-going and could have a significant impact on our implementation. Currently, we expect decreases in departmental revenues, since the historical presentation that reflects revenues gross for goods and services given to our customers as an inducement to play with us, with an offsetting reduction for promotional allowances to derive net revenues, will no longer be allowed. We also expect the accounting for our frequent player programs to be impacted, with possible changes to the timing and/or classification of certain transactions within revenues and between revenues and operating expenses. We will continue to update our assessment of the effects of the new guidance on our financial statements, and we will disclose further those effects when known. Accounting Standards Update 2016-09, Compensation - Stock Compensation ("Update 2016-09") In March 2016, the FASB issued Update 2016-09 which simplifies several aspects of the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities and classification on the statement of cash flows. Update 2016-09 requires excess tax benefits and deficiencies to be recorded in income tax expense instead of equity which we anticipate will cause volatility in our future effective tax rate. The Company will adopt this standard in the first quarter 2017. The cumulative effect of this change in accounting method will be recorded as an increase in retained earnings by approximately $15.8 million . Accounting Standards Update 2016-07, Investments - Equity Method and Joint Ventures ("Update 2016-07") In March 2016, the FASB issued Update 2016-07 which simplifies the equity method of accounting by eliminating the requirement to retrospectively apply the equity method to an investment that subsequently qualifies for such accounting as a result of an increase in the level of ownership interest or degree of influence. The standard is effective for financial statements issued for annual periods and interim periods within those annual periods beginning after December 15, 2016, and early adoption is permitted. The Company determined that the impact of the new standard on its consolidated financial statements will not be material. Accounting Standards Update 2016-02, Leases ("Update 2016-02") In February 2016, the FASB issued Update 2016-02 which requires the recognition of lease assets and lease liabilities on the balance sheet and the disclosure of key information about leasing arrangements. The standard is effective for financial statements issued for annual periods and interim periods within those annual periods beginning after December 15, 2018, and early adoption is permitted. The Company is evaluating the impact of the adoption of Update 2016-02 to the financial statements. Accounting Standards Update 2016-01, Recognition and Measurement of Financial Assets and Financial Liabilities ("Update 2016-01") In January 2016, the FASB issued Update 2016-01, which addresses certain aspects of recognition, measurement, presentation and disclosure of financial instruments. The standard is effective for fiscal years, and interim periods within those years, beginning after December 15, 2017, and early adoption is permitted only if explicit early adoption guidance is applied. The Company is evaluating the impact of the new standard on its consolidated financial statements. A variety of proposed or otherwise potential accounting standards are currently being studied by standard-setting organizations and certain regulatory agencies. Because of the tentative and preliminary nature of such proposed standards, we have not yet determined the effect, if any, that the implementation of such proposed standards would have on our consolidated financial statements.

Summary of Significant Accoun27

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2016
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 Eastside Cannery Casino and Hotel Las Vegas, Nevada Aliante Casino + Hotel + Spa North Las Vegas, Nevada Cannery Casino Hotel North Las Vegas, Nevada Eldorado Casino Henderson, Nevada Jokers Wild Casino Henderson, Nevada Downtown Las Vegas California Hotel and Casino Las Vegas, Nevada Fremont Hotel and Casino Las Vegas, Nevada Main Street Station Casino, Brewery and Hotel Las Vegas, Nevada Midwest and South Par-A-Dice Hotel Casino East Peoria, Illinois Blue Chip Casino, Hotel & Spa Michigan City, Indiana Diamond Jo Dubuque Dubuque, Iowa Diamond Jo Worth Northwood, Iowa Kansas Star Casino Mulvane, Kansas Amelia Belle Casino Amelia, Louisiana Delta Downs Racetrack Casino & Hotel Vinton, Louisiana Evangeline Downs Racetrack and Casino Opelousas, Louisiana Sam's Town Hotel and Casino Shreveport, Louisiana Treasure Chest Casino Kenner, Louisiana IP Casino Resort Spa Biloxi, Mississippi Sam's Town Hotel and Gambling Hall Tunica, Mississippi
Schedule of Allowance for Doubtful Accounts	The activity comprising our allowance for doubtful accounts is as follows: Year Ended December 31, (In thousands) 2016 2015 2014 Beginning balance, January 1, $ 2,087 $ 1,971 $ 2,913 Additions due to Acquisitions 87 — — Additions 345 361 277 Deductions (548 ) (245 ) (1,219 ) Ending balance $ 1,971 $ 2,087 $ 1,971
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) 2016 2015 Land $ 251,316 $ 229,857 Buildings and improvements 2,915,664 2,539,578 Furniture and equipment 1,243,724 1,152,277 Riverboats and barges 239,264 238,743 Construction in progress 86,226 42,497 Other 726 7,404 Total property and equipment 4,736,920 4,210,356 Less accumulated depreciation 2,131,751 1,985,014 Property and equipment, net $ 2,605,169 $ 2,225,342
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, 2017 $ 440 2018 475 2019 510 2020 550 2021 590 Thereafter 18,395 Total $ 20,960
Changes in Self-Insurance Reserves	Self-insurance reserves are included in other liabilities on our consolidated balance sheets. The activity comprising our self-insurance reserves is as follows: Year Ended December 31, (In thousands) 2016 2015 2014 Beginning balance $ 30,068 $ 33,004 $ 32,507 Additions Charged to costs and expenses 79,685 80,311 80,734 Due to acquisitions 14 — — Payments made (78,745 ) (83,247 ) (80,237 ) Ending balance $ 31,022 $ 30,068 $ 33,004
Schedule of Promotional Allowances	The amounts included in promotional allowances are as follows: Year Ended December 31, (In thousands) 2016 2015 2014 Rooms $ 74,937 $ 77,177 $ 77,751 Food and beverage 146,946 150,598 151,677 Other 13,694 14,870 11,109 Total promotional allowances $ 235,577 $ 242,645 $ 240,537 The estimated costs of providing such promotional allowances are as follows: Year Ended December 31, (In thousands) 2016 2015 2014 Rooms $ 33,514 $ 35,605 $ 36,837 Food and beverage 130,941 133,717 138,040 Other 12,417 12,290 11,407 Total cost of promotional allowances $ 176,872 $ 181,612 $ 186,284
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, 2016 2015 2014 Expected stock price volatility 46.62 % 49.06 % 54.14 % Risk-free interest rate 1.39 % 1.59 % 1.64 % Expected option life (in years) 5.4 5.3 5.4 Estimated fair value per share $ 7.67 $ 9.06 $ 5.70

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	12 Months Ended
	Dec. 31, 2016
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) 2016 2015 Land $ 251,316 $ 229,857 Buildings and improvements 2,915,664 2,539,578 Furniture and equipment 1,243,724 1,152,277 Riverboats and barges 239,264 238,743 Construction in progress 86,226 42,497 Other 726 7,404 Total property and equipment 4,736,920 4,210,356 Less accumulated depreciation 2,131,751 1,985,014 Property and equipment, net $ 2,605,169 $ 2,225,342

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2016
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Schedule of Intangible Assets	Intangible assets consist of the following: December 31, 2016 Weighted Gross Cumulative Average Life Carrying Cumulative Impairment Intangible (In thousands) Remaining Value Amortization Losses Assets, Net Amortizing intangibles: Customer relationships 1.1 years $ 144,780 $ (125,318 ) $ — $ 19,462 Favorable lease rates 31.4 years 45,370 (13,039 ) — 32,331 Development agreement — 21,373 — — 21,373 211,523 (138,357 ) — 73,166 Indefinite lived intangible assets: Trademarks Indefinite 153,687 — (4,300 ) 149,387 Gaming license rights Indefinite 873,335 (33,960 ) (179,974 ) 659,401 1,027,022 (33,960 ) (184,274 ) 808,788 Balance, December 31, 2016 $ 1,238,545 $ (172,317 ) $ (184,274 ) $ 881,954 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
Schedule of Changes in Intangible Assets	The following table sets forth the changes in these intangible assets: (In thousands) Customer Relationships Favorable Lease Rates Development Agreements Trademarks Gaming License Rights Intangible Assets, Net Balance, January 1, 2014 $ 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 Additions 8,480 — — 24,200 — 32,680 Impairments — — — (800 ) (23,600 ) (24,400 ) Amortization (15,324 ) (1,042 ) — — — (16,366 ) Other — — — (14 ) — (14 ) Balance, December 31, 2016 $ 19,462 $ 32,331 $ 21,373 $ 149,387 $ 659,401 $ 881,954
Schedule of Expected Amortization Expense	Future amortization is as follows: (In thousands) Customer Relationships Favorable Lease Rates Total For the year ending December 31, 2017 $ 14,599 $ 1,043 $ 15,642 2018 2,308 1,043 3,351 2019 1,529 1,043 2,572 2020 828 1,043 1,871 2021 198 1,043 1,241 Thereafter — 27,116 27,116 Total future amortization $ 19,462 $ 32,331 $ 51,793

Goodwill (Tables)

Goodwill (Tables)	12 Months Ended
	Dec. 31, 2016
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 $ 531,819 $ — $ (165,479 ) $ 366,340 Downtown Las Vegas 6,997 (6,134 ) — 863 Midwest and South 471,735 — (12,462 ) 459,273 Balance, December 31, 2016 $ 1,010,551 $ (6,134 ) $ (177,941 ) $ 826,476

Accrued Liabilities (Tables)

Accrued Liabilities (Tables)	12 Months Ended
	Dec. 31, 2016
Payables and Accruals [Abstract]
Schedule of Accrued Liabilities	Accrued liabilities consist of the following: December 31, (In thousands) 2016 2015 Payroll and related expenses $ 68,102 $ 71,815 Interest 33,407 35,337 Gaming liabilities 41,942 37,496 Player loyalty program liabilities 19,076 18,491 Other accrued liabilities 88,555 86,379 Total accrued liabilities $ 251,082 $ 249,518

Long-Term Debt (Tables)

Long-Term Debt (Tables)	12 Months Ended
	Dec. 31, 2016
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, 2016 Interest Unamortized Rates at Outstanding Unamortized Origination Long-Term (In thousands) Dec. 31, 2016 Principal Discount Fees and Costs Debt, Net Bank credit facility 3.44 % $ 1,782,538 $ (1,888 ) $ (28,503 ) $ 1,752,147 6.875% senior notes due 2023 6.88 % 750,000 — (11,209 ) 738,791 6.375% senior notes due 2026 6.38 % 750,000 — (12,074 ) 737,926 Other 5.80 % 591 — — 591 Total long-term debt 3,283,129 (1,888 ) (51,786 ) 3,229,455 Less current maturities 30,336 — — 30,336 Long-term debt, net $ 3,252,793 $ (1,888 ) $ (51,786 ) $ 3,199,119 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
Schedule of Line of Credit Facilities	The outstanding principal amounts at December 31, 2016 under the Credit Facility and at December 31, 2015 under the Prior Credit Facility are comprised of the following: December 31, (In thousands) 2016 2015 Revolving Credit Facility $ 245,000 $ 240,000 Term A Loan 222,188 183,275 Term B-1 Loan 271,750 730,750 Term B-2 Loan 997,500 — Swing Loan 46,100 55,700 Total outstanding principal amounts $ 1,782,538 $ 1,209,725
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 Credit Facility: Maximum Total For the Trailing Four Quarters Ending Leverage Ratio September 30, 2016 through December 31, 2016 7.75 to 1.00 March 31, 2017 through December 31, 2017 7.00 to 1.00 March 31, 2018 through December 31, 2018 6.25 to 1.00 March 31, 2019 through December 31, 2019 6.00 to 1.00 March 31, 2020 through December 31, 2020 5.75 to 1.00 March 31, 2021 and thereafter 5.50 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 Credit Facility: Maximum Secured For the Trailing Four Quarters Ending Leverage Ratio September 30, 2016 through December 31, 2017 4.50 to 1.00 March 31, 2018 through December 31, 2018 4.00 to 1.00 March 31, 2019 through December 31, 2019 3.75 to 1.00 March 31, 2020 and thereafter 3.50 to 1.00
Maximum Consolidated Leverage Ratio	(In thousands) Term Loan $ 647,750 Revolving Credit Facility 9,000 Swing Loan 6,000 Total outstanding principal amounts under the Peninsula Credit Facility $ 662,750
Schedule of Maturities of Long-term Debt	The scheduled maturities of long-term debt, as discussed above, are as follows: (In thousands) Total For the year ending December 31, 2017 $ 30,336 2018 76,441 2019 30,346 2020 266,102 2021 432,295 Thereafter 2,447,609 Total outstanding principal of long-term debt $ 3,283,129

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Deferred Tax Assets and Liabilities
Components Comprising Deferred Tax Assets and Liabilities	The components comprising our deferred tax assets and liabilities are as follows: December 31, (In thousands) 2016 2015 Deferred tax assets Federal net operating loss carryforwards $ 201,978 $ 308,738 State net operating loss carryforwards 38,715 47,711 Share-based compensation 26,344 32,524 Other 61,289 43,936 Gross deferred tax assets 328,326 432,909 Valuation allowance (28,402 ) (247,761 ) Deferred tax assets, net of valuation allowance 299,924 185,148 Deferred tax liabilities Difference between book and tax basis of property and intangible assets 337,654 322,387 State tax liability 31,443 13,428 Other 14,807 11,522 Gross deferred tax liabilities 383,904 347,337 Deferred tax liabilities, net $ 83,980 $ 162,189
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) 2016 2015 2014 Current Federal $ — $ — $ 442 State 1,242 2,052 (289 ) Total current taxes provision (benefit) 1,242 2,052 153 Deferred Federal (190,207 ) (9,493 ) (6,336 ) State (8,521 ) 807 775 Total deferred taxes provision (benefit) (198,728 ) (8,686 ) (5,561 ) Provision (benefit) for income taxes from continuing operations $ (197,486 ) $ (6,634 ) $ (5,408 ) Provision (benefit) for income taxes included on the consolidated statement of operations Provision (benefit) for income taxes from continuing operations $ (197,486 ) $ (6,634 ) $ (5,408 ) Provision (benefit) for income taxes from discontinued operations 146,379 (540 ) 6,161 Provision (benefit) for income taxes from continuing and discontinued operations $ (51,107 ) $ (7,174 ) $ 753
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, 2016 2015 2014 Tax at federal statutory rate 35.0 % 35.0 % 35.0 % Valuation allowance for deferred tax assets (2,448.1 )% 200.9 % (20.9 )% State income taxes, net of federal benefit (59.2 )% 69.2 % (0.9 )% Compensation-based credits (21.7 )% (60.8 )% 2.3 % Company provided benefits 14.8 % 152.9 % (3.0 )% Nondeductible expenses 10.3 % 19.0 % (1.9 )% Tax exempt interest (6.9 )% (13.8 )% 1.0 % Accrued interest on uncertain tax benefits 2.1 % (139.7 )% (2.0 )% Uncertain tax benefits — % (421.6 )% — % Other, net 1.5 % (4.5 )% 0.1 % Effective tax rate (2,472.2 )% (163.4 )% 9.7 %
Reconciliation of Unrecognized Tax Benefits	A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows: Year Ended December 31, (In thousands) 2016 2015 2014 Unrecognized tax benefit, beginning of year $ 2,482 $ 30,198 $ 37,059 Additions: Tax positions related to current year — — 487 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 ) Unrecognized tax benefits, end of year $ 2,482 $ 2,482 $ 30,198

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2016
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, 2017 $ 45,970 2018 18,517 2019 16,326 2020 14,083 2021 13,665 Thereafter 322,243 Total $ 430,804
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) Minimum Rental Income For the year ending December 31, 2017 $ 2,111 2018 1,624 2019 1,061 2020 462 2021 358 Thereafter 576 Total $ 6,192

Stockholders' Equity and Stoc35

Stockholders' Equity and Stock Incentive Plans (Tables)	12 Months Ended
	Dec. 31, 2016
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, 2014 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 Granted 216,509 17.50 Canceled (1,260,750 ) 38.63 Exercised (452,898 ) 6.49 Outstanding at December 31, 2016 3,107,916 $ 23.36 3.9 $ 15,739 Exercisable at December 31, 2015 4,085,555 $ 27.65 3.1 $ 18,145 Exercisable at December 31, 2016 2,696,315 $ 24.27 3.1 $ 14,587
Information About Stock Options Outstanding and Exercisable	The following table summarizes the information about stock options outstanding and exercisable at December 31, 2016 : 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-$7.55 411,659 4.2 $ 6.74 411,659 $ 6.74 8.34 310,546 3.8 8.34 310,546 8.34 9.86 375,678 6.6 9.86 375,678 9.86 11.57 244,351 7.2 11.57 174,061 11.57 17.75 216,509 9.9 17.75 — — 19.98 200,673 8.4 19.98 75,871 19.98 33.31 25,000 1.0 33.31 25,000 33.31 38.11 380,000 0.9 38.11 380,000 38.11 39.78 943,500 0.8 39.78 943,500 39.78 $5.22-$39.78 3,107,916 3.9 $ 23.36 2,696,315 $ 24.27
RSU Activity	Summarized RSU activity is as follows: Restricted Stock Units Weighted Average Grant Date Fair Value Outstanding at January 1, 2014 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 Granted 542,220 $18.06 Canceled (30,400 ) Awarded (871,528 ) Outstanding at December 31, 2016 1,961,118
PSU Activity	Summarized PSU activity is as follows: Performance Stock Units Weighted Average Grant Date Fair Value Outstanding at January 1, 2014 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 Granted 241,235 $17.75 Performance Adjustment (148,272 ) Canceled — Awarded (213,365 ) Outstanding at December 31, 2016 1,129,078
Career Shares Activity	Summarized Career Shares activity is as follows: Career Shares Weighted Average Grant Date Fair Value Outstanding at January 1, 2014 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 Granted 73,064 $19.01 Canceled — Awarded — Outstanding at December 31, 2016 1,041,639
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) 2016 2015 2014 Stock Options $ 1,974 $ 2,821 $ 2,733 Restricted Stock Units 8,883 9,909 8,010 Performance Stock Units 3,353 5,135 6,537 Career Shares 1,308 1,399 1,196 Total share-based compensation costs $ 15,518 $ 19,264 $ 18,476
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) 2016 2015 2014 Gaming $ 428 $ 393 $ 387 Food and beverage 82 75 74 Room 39 36 35 Selling, general and administrative 2,176 1,996 1,965 Corporate expense 12,793 16,764 16,207 Other operating items, net — — (192 ) Total share-based compensation expense $ 15,518 $ 19,264 $ 18,476

Noncontrolling Interest (Tables

Noncontrolling Interest (Tables)	12 Months Ended
	Dec. 31, 2016
Noncontrolling Interest [Abstract]
Schedule of Changes in Noncontrolling Interest	Changes in the noncontrolling interest are as follows: (In thousands) Holding Company Other Total Beginning balance, January 1, 2014 $ 180,430 $ 20 $ 180,450 Capital contributions — 30 30 Attributable net loss 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 — — — Comprehensive income — — — Balance, December 31, 2015 — 50 50 Capital contributions — — — Attributable net income — — — Comprehensive income — — — Balance, December 31, 2016 $ — $ 50 $ 50

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2016
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, 2016 (In thousands) Balance Level 1 Level 2 Level 3 Assets Cash and cash equivalents $ 193,862 $ 193,862 $ — $ — Restricted cash 16,488 16,488 — — Investment available for sale 17,259 — — 17,259 Liabilities Contingent payments $ 3,038 $ — $ — $ 3,038 December 31, 2015 (In thousands) Balance Level 1 Level 2 Level 3 Assets Cash and cash equivalents $ 158,821 $ 158,821 $ — $ — Restricted cash 19,030 19,030 — — Investment available for sale 17,839 — — 17,839 Liabilities Contingent payments $ 3,632 $ — $ — $ 3,632
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Level 3 Inputs	The following tables summarize the changes in fair value of the Company’s Level 3 assets and liabilities: December 31, 2016 Assets Liabilities (In thousands) Investment Contingent Payments Balance at January 1, 2016 $ 17,839 $ (3,632 ) Total gains (losses) (realized or unrealized): Included in interest income (expense) 130 (600 ) Included in other comprehensive income (loss) (299 ) — Included in other items, net — 346 Purchases, sales, issuances and settlements: Settlements (411 ) 848 Balance at December 31, 2016 $ 17,259 $ (3,038 ) December 31, 2015 Assets Liabilities (In thousands) Investment Available for Sale Merger Earnout Contingent Payments Balance at January 1, 2015 $ 18,357 $ (75 ) $ (3,792 ) Total gains (losses) (realized or unrealized): Included in interest income (expense) 125 75 (627 ) Included in other comprehensive income (loss) (263 ) — — Included in other items, net — — (96 ) Purchases, sales, issuances and settlements: Settlements (380 ) — 883 Balance at December 31, 2015 $ 17,839 $ — $ (3,632 )
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 10.3 %
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, 2016 (In thousands) Outstanding Face Amount Carrying Value Estimated Fair Value Fair Value Hierarchy Liabilities Obligation under assessment arrangements $ 33,456 $ 26,660 $ 27,054 Level 3 Other financial instruments 100 97 97 Level 3 December 31, 2015 (In thousands) Outstanding Face Amount Carrying Value Estimated Fair Value Fair Value Hierarchy Liabilities Obligation under assessment arrangements $ 35,126 $ 27,660 $ 28,381 Level 3 Other financial instruments 200 186 186 Level 3
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, 2016 (In thousands) Outstanding Face Amount Carrying Value Estimated Fair Value Fair Value Hierarchy Credit Facility $ 1,782,538 $ 1,752,147 $ 1,791,853 Level 2 6.875% Senior Notes due 2023 750,000 738,791 806,250 Level 1 6.375% Senior Notes due 2026 750,000 737,926 804,375 Level 1 Other 591 591 591 Level 3 Total debt $ 3,283,129 $ 3,229,455 $ 3,403,069 December 31, 2015 (In thousands) Outstanding Face Amount Carrying Value Estimated Fair Value Fair Value Hierarchy Boyd Gaming Debt: 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

Segment Information (Tables)

Segment Information (Tables)	12 Months Ended
	Dec. 31, 2016
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, as reported in our accompanying consolidated statements of operations: Year Ended December 31, (In thousands) 2016 2015 2014 Net Revenues Las Vegas Locals $ 647,867 $ 610,107 $ 592,652 Downtown Las Vegas 236,385 234,191 224,275 Midwest and South 1,299,724 1,355,134 1,325,328 Total Reportable Segment Net Revenues $ 2,183,976 $ 2,199,432 $ 2,142,255 Adjusted EBITDA Las Vegas Locals $ 176,420 $ 157,312 $ 144,397 Downtown Las Vegas 52,420 49,314 37,309 Midwest and South 367,365 380,942 345,058 Total Reportable Segment Adjusted EBITDA 596,205 587,568 526,764 Corporate expense (59,875 ) (60,177 ) (59,420 ) Adjusted EBITDA 536,330 527,391 467,344 Other operating costs and expenses Deferred rent 3,266 3,428 3,616 Depreciation and amortization 196,226 207,118 208,915 Project development, preopening and writedowns 22,107 6,907 13,747 Share-based compensation expense 15,518 19,264 18,666 Impairments of assets 38,302 18,565 48,681 Other operating charges, net 284 907 (13 ) Total other operating costs and expenses 275,703 256,189 293,612 Operating income $ 260,627 $ 271,202 $ 173,732
Reconciliation of Assets from Segment to Consolidated	The Company's total assets, by Reportable Segment, consisted of the following amounts: December 31, (In thousands) 2016 2015 Assets Las Vegas Locals $ 1,785,858 $ 1,155,224 Downtown Las Vegas 157,319 138,159 Midwest and South 2,556,307 2,634,742 Total Reportable Segment assets 4,499,484 3,928,125 Corporate 171,267 422,775 Total assets $ 4,670,751 $ 4,350,900
Capital Expenditures by Reportable Segment	The Company's capital expenditures by Reportable Segment, consisted of the following: Year Ended December 31, (In thousands) 2016 2015 2014 Capital Expenditures: Las Vegas Locals $ 42,069 $ 41,772 $ 31,653 Downtown Las Vegas 28,431 13,000 9,917 Midwest and South 73,255 60,887 89,029 Total Reportable Segment Capital Expenditures 143,755 115,659 130,599 Corporate 16,672 12,646 (8,786 ) Total Capital Expenditures 160,427 128,305 121,813 Change in Accrued Property Additions (69 ) 2,865 15,938 Cash-Based Capital Expenditures $ 160,358 $ 131,170 $ 137,751 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 39

Selected Quarterly Financial Information (Unaudited) (Tables)	12 Months Ended
	Dec. 31, 2016
Quarterly Financial Information Disclosure [Abstract]
Selected Quarterly Financial Information	The following table presents selected quarterly financial information: Year Ended December 31, 2016 (In thousands, except per share data) First Second Third Fourth Year Summary Operating Results: Net revenues $ 552,378 $ 544,874 $ 531,901 $ 554,823 $ 2,183,976 Operating income 82,250 80,490 67,916 29,971 260,627 Income from continuing operations, net of tax $ 21,560 $ 11,307 $ 161,864 $ 10,742 $ 205,473 Income from discontinued operations, net of tax 11,630 18,715 180,707 1,478 212,530 Net income attributable to Boyd Gaming Corporation $ 33,190 $ 30,022 $ 342,571 $ 12,220 $ 418,003 Basic net income per common share: Continuing operations $ 0.19 $ 0.10 $ 1.41 $ 0.10 $ 1.79 Discontinued operations 0.10 0.16 1.58 0.01 1.86 Basic net income per common share $ 0.29 $ 0.26 $ 2.99 $ 0.11 $ 3.65 Diluted net income per common share: Continuing operations $ 0.19 $ 0.10 $ 1.40 $ 0.10 $ 1.78 Discontinued operations 0.10 0.16 1.57 0.01 1.85 Diluted net income per common share $ 0.29 $ 0.26 $ 2.97 $ 0.11 $ 3.63 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

Condensed Consolidating Finan40

Condensed Consolidating Financial Information (Tables)	12 Months Ended
	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Condensed Balance Sheet	Condensed Consolidating Balance Sheets December 31, 2016 Non- Non- Guarantor Guarantor Subsidiaries Subsidiaries Guarantor (100% (Not 100% (In thousands) Parent Subsidiaries Owned) Owned) Eliminations Consolidated Assets Cash and cash equivalents $ 1,212 $ 168,898 $ 23,752 $ — $ — $ 193,862 Other current assets 78,915 9,644 25,979 — (453 ) 114,085 Property and equipment, net 73,180 2,096,764 435,225 — — 2,605,169 Investments in subsidiaries 4,505,897 139,465 — — (4,645,362 ) — Intercompany receivable — 1,464,361 — — (1,464,361 ) — Other assets, net 13,598 27,551 8,056 — — 49,205 Intangible assets, net — 825,667 56,287 — — 881,954 Goodwill, net — 672,067 154,409 — — 826,476 Total assets $ 4,672,802 $ 5,404,417 $ 703,708 $ — $ (6,110,176 ) $ 4,670,751 Liabilities and Stockholders' Equity Current maturities of long-term debt $ 30,250 $ — $ 86 $ — $ — $ 30,336 Other current liabilities 93,762 179,624 63,211 — (1,429 ) 335,168 Accumulated losses of subsidiaries in excess of investment — — 8,257 — (8,257 ) — Intercompany payable 521,002 — 942,155 254 (1,463,411 ) — Long-term debt, net of current maturities and debt issuance costs 3,198,613 — 506 — — 3,199,119 Other long-term liabilities (104,901 ) 298,624 (21,721 ) — — 172,002 Boyd Gaming Corporation stockholders' equity (deficit) 934,076 4,926,169 (288,786 ) (254 ) (4,637,129 ) 934,076 Noncontrolling interest — — — — 50 50 Total stockholders' equity (deficit) 934,076 4,926,169 (288,786 ) (254 ) (4,637,079 ) 934,126 Total liabilities and stockholders' equity $ 4,672,802 $ 5,404,417 $ 703,708 $ — $ (6,110,176 ) $ 4,670,751 Condensed Consolidating Balance Sheets - continued December 31, 2015 Non- Non- Guarantor Guarantor Subsidiaries Subsidiaries Guarantor (100% (Not 100% (In thousands) Parent Subsidiaries Owned) Owned) Eliminations Consolidated Assets Cash and cash equivalents $ 2 $ 156,116 $ 2,482 $ 221 $ — $ 158,821 Other current assets 14,602 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
Schedule of Condensed Income Statement	Condensed Consolidating Statements of Operations Year Ended December 31, 2016 Non- Non- Guarantor Guarantor Subsidiaries Subsidiaries Guarantor (100% (Not 100% (In thousands) Parent Subsidiaries Owned) Owned) Eliminations Consolidated Net revenues $ 121,939 $ 2,127,064 $ 78,308 $ — $ (143,335 ) $ 2,183,976 Operating costs and expenses Operating 1,200 1,112,717 57,816 — — 1,171,733 Selling, general and administrative 49,938 260,014 12,055 — 2 322,009 Maintenance and utilities — 98,741 1,279 — — 100,020 Depreciation and amortization 8,767 180,463 6,996 — — 196,226 Corporate expense 66,703 1,738 4,227 — — 72,668 Project development, preopening and writedowns 18,079 (3,297 ) 7,325 — — 22,107 Impairments of assets 1,440 36,862 — — — 38,302 Other operating items, net 181 103 — — — 284 Intercompany expenses 1,205 140,671 1,461 — (143,337 ) — Total operating costs and expenses 147,513 1,828,012 91,159 — (143,335 ) 1,923,349 Equity in earnings of subsidiaries 442,902 (2,039 ) — — (440,863 ) — Operating income (loss) 417,328 297,013 (12,851 ) — (440,863 ) 260,627 Other expense (income) Interest expense, net 157,923 51,773 35 — — 209,731 Loss on early extinguishments and modifications of debt 28,356 14,008 — — — 42,364 Other, net 1 617 (73 ) — — 545 Total other expense, net 186,280 66,398 (38 ) — — 252,640 Income (loss) from continuing operations before income taxes 231,048 230,615 (12,813 ) — (440,863 ) 7,987 Income taxes benefit 186,955 10,405 126 — — 197,486 Income (loss) from continuing operations, net of tax 418,003 241,020 (12,687 ) — (440,863 ) 205,473 Income (loss) from discontinued operations, net of tax — 212,530 — — — 212,530 Net income (loss) $ 418,003 $ 453,550 $ (12,687 ) $ — $ (440,863 ) $ 418,003 Comprehensive income (loss) $ 417,704 $ 453,251 $ (12,687 ) $ — $ (440,564 ) $ 417,704 Condensed Consolidating Statements of Operations - continued 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 Impairments 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) from continuing operations 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 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 Impairments 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) from continuing operations 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 $ (51,577 ) $ 100,780 $ (28,214 ) $ 22,643 $ (95,209 ) $ (51,577 )
Schedule of Condensed Cash Flow Statement	Condensed Consolidating Statements of Cash Flows Year Ended December 31, 2016 Non- Non- Guarantor Guarantor Subsidiaries Subsidiaries Guarantor (100% (Not 100% (In thousands) Parent Subsidiaries Owned) Owned) Eliminations Consolidated Cash flows from operating activities Net cash from operating activities $ (86,502 ) $ 334,764 $ 55,815 $ — $ (1,196 ) $ 302,881 Cash flows from investing activities Capital expenditures (42,840 ) (115,978 ) (1,540 ) — — (160,358 ) Cash paid for acquisitions, net of cash received (592,703 ) — — — — (592,703 ) Net activity with affiliates — 237,956 — — (237,956 ) — Distributions from subsidiary 9,150 — — — (9,150 ) — Other investing activities — 7,529 6,678 — — 14,207 Net cash from investing activities (626,393 ) 129,507 5,138 — (247,106 ) (738,854 ) Cash flows from financing activities Borrowings under bank credit facility 2,039,175 237,000 — — — 2,276,175 Payments under bank credit facility (1,466,362 ) (899,750 ) — — — (2,366,112 ) Proceeds from issuance of senior notes 750,000 — — — — 750,000 Debt financing costs, net (42,220 ) — — — — (42,220 ) Retirements of senior notes (350,000 ) (350,000 ) — — — (700,000 ) Premium and consent fees paid (15,750 ) — — — — (15,750 ) Net activity with affiliates (199,398 ) — (39,533 ) (221 ) 239,152 — Distributions to parent — (9,000 ) (150 ) — 9,150 — Share-based compensation activities, net (1,295 ) — — — — (1,295 ) Other financing activities (45 ) — — — — (45 ) Net cash from financing activities 714,105 (1,021,750 ) (39,683 ) (221 ) 248,302 (99,247 ) Cash flows from discontinued operations Cash flows from operating activities — (27,796 ) — — — (27,796 ) Cash flows from investing activities — 598,057 — — — 598,057 Cash flows from financing activities — — — — — — Net cash from discontinued operations — 570,261 — — — 570,261 Net change in cash and cash equivalents 1,210 12,782 21,270 (221 ) — 35,041 Cash and cash equivalents, beginning of period 2 156,116 2,482 221 — 158,821 Cash and cash equivalents, end of period $ 1,212 $ 168,898 $ 23,752 $ — $ — $ 193,862 Condensed Consolidating Statements of Cash Flows - continued 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 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 — Distribution 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

Summary of Significant Accoun41

Summary of Significant Accounting Policies (Organization) (Details)	12 Months Ended
	Dec. 31, 2016entitysegment
Organization Attributes [Line Items]
Number of Gaming Entertainment Properties | entity	24
Number of reportable segments | segment	3

Summary of Significant Accoun42

Summary of Significant Accounting Policies (Consolidation) (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015	Jan. 31, 2010
Consolidated Entities [Line Items]
Equity Method Investment, Ownership Percentage	50.00%
Assets	$ 4,670,751	$ 4,350,900
Borgata
Consolidated Entities [Line Items]
Equity Method Investment, Ownership Percentage	50.00%
MGM
Consolidated Entities [Line Items]
Equity Method Investment, Ownership Percentage			50.00%

Summary of Significant Accoun43

Summary of Significant Accounting Policies (Accounts Receivable, Net) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Accounts, Notes, Loans and Financing Receivable [Line Items]
allowance for doubtful accounts Receivable due to Acquisitions	$ 87
Self Insurance Reserve, Additions from Acquisitions	14	$ 0	$ 0
Allowance for Doubtful Accounts Receivable [Roll Forward]
Beginning balance, January 1,	2,087	1,971	2,913
Additions	345	361	277
Deductions	(548)	(245)	(1,219)
Ending balance	$ 1,971	$ 2,087	$ 1,971

Summary of Significant Accoun44

Summary of Significant Accounting Policies (Property, Plant and Equipment Useful Lives) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Interest Costs Capitalized	$ 0.5	$ 0.1	$ 1.4
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 Accoun45

Summary of Significant Accounting Policies (Investments) (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Schedule of Available-for-sale Securities [Line Items]
Investment available for sale	$ 16,800	$ 17,400
Available-for-sale securities, current portion	400	400
Peninsula Gaming
Schedule of Available-for-sale Securities [Line Items]
Investment available for sale	$ 17,300	17,800
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	$ 440
2,014	475
2,015	510
2,016	550
2,017	590
Thereafter	18,395
Total	20,960
Peninsula Gaming | Other Assets, Net
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale securities, noncurrent portion	$ 16,800	$ 17,400

Summary of Significant Accoun46

Summary of Significant Accounting Policies (Intangible Assets) (Details) - Favorable Lease Rates	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Finite-Lived Intangible Assets [Line Items]
Favorable lease rates, original useful lives	31 years 4 months 24 days	32 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 Accoun47

Summary of Significant Accounting Policies (Noncontrolling Interest) (Details)	Dec. 31, 2016
Borgata
Noncontrolling Interest [Line Items]
Ownership percentage by noncontrolling owners	50.00%

Summary of Significant Accoun48

Summary of Significant Accounting Policies (Promotional Allowances) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Allowances [Line Items]
Promotional allowances	$ 235,577	$ 242,645	$ 240,537
Cost of promotional allowances	176,872	181,612	186,284
Rooms
Allowances [Line Items]
Promotional allowances	74,937	77,177	77,751
Cost of promotional allowances	33,514	35,605	36,837
Food and Beverage
Allowances [Line Items]
Promotional allowances	146,946	150,598	151,677
Cost of promotional allowances	130,941	133,717	138,040
Other Products and Services
Allowances [Line Items]
Promotional allowances	13,694	14,870	11,109
Cost of promotional allowances	$ 12,417	$ 12,290	$ 11,407

Summary of Significant Accoun49

Summary of Significant Accounting Policies (Preopening Expenses) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Preopening Expenses [Line Items]
Project development, preopening and writedowns	$ 6,907	$ 13,747

Summary of Significant Accoun50

Summary of Significant Accounting Policies (Stock Option Valuation Assumptions) (Details) - $ / shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Accounting Policies [Abstract]
Expected stock price volatility	46.62%	49.06%	54.14%
Risk-free interest rate	1.39%	1.59%	1.64%
Expected option life (in years)	5 years 4 months 11 days	5 years 3 months 11 days	5 years 4 months 11 days
Estimated fair value per share	$ 7.67	$ 9.06	$ 5.70

Summary of Significant Accoun51

Summary of Significant Accounting Policies (Antidilutive Securities) (Details)	12 Months Ended
	Dec. 31, 2014shares
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	913,900

Summary of Significant Accoun52

Summary of Significant Accounting Policies (Other) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
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	$ 500	$ 100	$ 1,400
Self Insurance Reserve [Roll Forward]
Self insurance reserve, beginning balance	30,068	33,004	32,507
Additions
Charged to costs and expenses	79,685	80,311	80,734
Payments made	(78,745)	(83,247)	(80,237)
Self insurance reserve, ending balance	31,022	30,068	33,004
Gaming taxes	321,700	332,100	330,800
Advertising expense	32,300	33,400	32,200
Corporate expense	$ 72,668	$ 76,941	$ 75,626

Summary of Significant Accoun53

Summary of Significant Accounting Policies Equity Method Investments (Details)	Dec. 31, 2016
Borgata
Schedule of Equity Method Investments [Line Items]
Ownership percentage by noncontrolling owners	50.00%

Summary of Significant Accoun54

Summary of Significant Accounting Policies Reclassification (Details)	12 Months Ended
	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Revisions and Reclassifications

Asset Acquisitions (Narrative)

Asset Acquisitions (Narrative) (Details) - USD ($) $ in Thousands	1 Months Ended
	Sep. 30, 2011	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Business Acquisition [Line Items]
Goodwill, net		$ 826,476	$ 685,310	$ 685,310	$ 685,310
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		$ 459,273

Asset Acquisitions (Assets Acqu

Asset Acquisitions (Assets Acquired and Liabilities Assumed) (Details) - USD ($) $ in Thousands	Dec. 21, 2016	Sep. 28, 2016	Dec. 31, 2016	Dec. 20, 2016	Sep. 27, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Business Acquisition [Line Items]
Goodwill, net			$ 826,476			$ 685,310	$ 685,310	$ 685,310
Cannery Hotel and Casino, LLC [Member]
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Land				$ 6,650
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets				29,929
Goodwill, net				26,401
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment				181,757
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Indefinite-Lived Intangible Assets				16,330
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets				228,016
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities				15,850
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities				15,850
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net				212,166
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Buildings				167,208
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Equipment				7,264
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, CIP				$ 635
Business Combination, Transferred	$ 238,567
Aliante Gaming, LLC [Member]
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Land					$ 16,680
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets					31,886
Goodwill, net					126,489
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment					226,309
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Assets					20,791
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets					278,986
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities					5,693
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities					636
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities					6,329
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net					272,657
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Buildings					200,770
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Equipment					8,217
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, CIP					$ 642
Business Combination, Transferred		$ 399,100
Peninsula
Business Acquisition [Line Items]
Goodwill, net			$ 459,273

Asset Acquisitions (Acquired Pr

Asset Acquisitions (Acquired Property and Equipment) (Details)	12 Months Ended
	Dec. 31, 2016
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, 2016	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	$ 826,476	$ 685,310	$ 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)	800	0
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)	23,600	$ 17,502	39,772
Peninsula
Finite-Lived and Indefinite-Lived Intangible Assets Acquired as Part of Business Combination [Line Items]
Goodwill, net	$ 459,273
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

Asset Acquisitions (Consolidate

Asset Acquisitions (Consolidated Statement of Operations of Acquiree) (Details) - USD ($) $ in Millions	Dec. 20, 2016	Sep. 27, 2016
Cannery Hotel and Casino, LLC [Member]
Business Acquisition [Line Items]
Business Combination, Assets and Liabilities Arising from Contingencies, Amount Recognized, Net	$ 228.2
Business Acquisition, Transaction Costs	$ 10.5
Aliante Gaming, LLC [Member]
Business Acquisition [Line Items]
Business Combination, Assets and Liabilities Arising from Contingencies, Amount Recognized, Net		$ 372.3
Business Acquisition, Transaction Costs		$ 2.2

Asset Acquisitions (Bargain Pur

Asset Acquisitions (Bargain Purchase Gain) (Details) - USD ($) $ in Thousands	Dec. 21, 2016	Sep. 28, 2016	Dec. 20, 2016	Sep. 27, 2016
Cannery Hotel and Casino, LLC [Member]
Business Acquisition [Line Items]
Business Combination, Assets and Liabilities Arising from Contingencies, Amount Recognized, Net			$ 228,200
Business Combination, Transferred	$ 238,567
Aliante Gaming, LLC [Member]
Business Acquisition [Line Items]
Business Combination, Assets and Liabilities Arising from Contingencies, Amount Recognized, Net				$ 372,300
Business Combination, Transferred		$ 399,100

Asset Acquisitions Real Estate

Asset Acquisitions Real Estate Disposition (Details) - USD ($) $ in Thousands	Feb. 16, 2017	Aug. 02, 2016	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Jul. 31, 2016	Sep. 30, 2014	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Net Revenues			$ 554,823	$ 531,901	$ 544,874	$ 552,378	$ 542,674	$ 546,313	$ 559,867	$ 550,578			$ 2,183,976	$ 2,199,432	$ 2,142,255
Equity Method Investment, Ownership Percentage			50.00%										50.00%
Disposition of Echelon [Abstract]
Proceeds from Divestiture of Businesses		$ 900,000
Proceeds from Divestiture of Businesses, Net of Cash Divested		$ 589,000
Discontinued Operation, Gain (Loss) on Disposal of Discontinued Operation, Net of Tax													$ 181,700
Disposition of Dania Jai Alai [Abstract]
Investments in subsidiaries			$ 0				0					$ 221,400	0	0
Impairments of assets												$ 12,100	38,302	18,565	48,681
Costs and Expenses													1,923,349	1,928,230	1,968,523
Operating Income (Loss)			29,971	67,916	80,490	82,250	46,802	69,423	83,094	71,883			260,627	271,202	173,732
Interest expense, net of amounts capitalized													212,692	224,590	230,060
Gain Loss on Early Retirements of Debt													(42,364)	(40,733)	(1,536)
Income Tax Expense (Benefit)													(197,486)	(6,634)	(5,408)
Net Income (Loss) Attributable to Parent			$ 12,220	$ 342,571	$ 30,022	$ 33,190	$ (6,869)	$ 25,425	$ (6,425)	$ 35,103			$ 418,003	47,234	(53,041)
Borgata
Net Revenues											$ 485,510			804,166	179,147
Equity Method Investment, Ownership Percentage			50.00%										50.00%
Discontinued Operation, Tax Effect of Gain (Loss) from Disposal of Discontinued Operation													$ 9,100
Refund From Tax Settlement	$ 72,000
Disposition of Dania Jai Alai [Abstract]
Costs and Expenses											366,812			657,324	157,896
Operating Income (Loss)											118,698			146,842	21,251
Interest expense, net of amounts capitalized											26,378			59,681	17,431
Gain Loss on Early Retirements of Debt											1,628			18,895	740
Income Tax Expense (Benefit)											8,274			(3,731)	446
Net Income (Loss) Attributable to Parent											$ 82,418			$ 71,997	$ 2,634
MDDHC [Member]
Equity Method Investment, Ownership Percentage			1.00%										1.00%
Subsidiaries [Member]
Equity Method Investment, Ownership Percentage			49.00%										49.00%

Deconsolidation of Certain Inte

Deconsolidation of Certain Interests (Narrative) (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2014	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Jan. 31, 2010
Consolidated Entities [Line Items]
Assets, Current		$ 307,947	$ 257,232
Equity Method Investment, Ownership Percentage		50.00%
Impairments of assets	$ 12,100	$ 38,302	18,565	$ 48,681
Assets		4,670,751	4,350,900
Liabilities, Current		365,504	355,071
Other long-term liabilities		$ 172,002	248,019
Borgata
Consolidated Entities [Line Items]
Equity Method Investment, Ownership Percentage		50.00%
Borgata
Consolidated Entities [Line Items]
Equity Method Investment, Ownership Percentage					50.00%
Segment Reconciling Items [Member]
Consolidated Entities [Line Items]
Impairments of assets		$ 38,302	$ 18,565	$ 48,681

Deconsolidation of Certain In63

Deconsolidation of Certain Interests (Measurement Period Adjustments Not Recorded) (Details) - USD ($) $ in Thousands	7 Months Ended	12 Months Ended
	Jul. 31, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Condensed Financial Statements, Captions [Line Items]
Maintenance and utilities		$ 100,020	$ 104,548	$ 109,526
Depreciation and amortization		196,226	207,118	208,915
Other operating items, net		284	907	13
Costs and Expenses		1,923,349	1,928,230	1,968,523
Interest expense, net of amounts capitalized		212,692	224,590	230,060
Total other expense, net		252,640	267,141	229,765
Income (loss) from continuing operations before income taxes		$ 7,987	4,061	(56,033)
Borgata
Condensed Financial Statements, Captions [Line Items]
Costs and Expenses	$ 366,812		657,324	157,896
Interest expense, net of amounts capitalized	$ 26,378		$ 59,681	$ 17,431

Deconsolidation of Certain In64

Deconsolidation of Certain Interests (Borgata Results of Operations) (Details) - USD ($) $ in Thousands	3 Months Ended								7 Months Ended	12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Jul. 31, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Condensed Financial Statements, Captions [Line Items]
Gaming										$ 1,820,176	$ 1,847,167	$ 1,799,724
Food and beverage										306,145	307,442	303,404
Room										170,816	163,509	157,427
Other										122,416	123,959	122,237
Gross revenues										2,419,553	2,442,077	2,382,792
Less promotional allowances										235,577	242,645	240,537
Net Revenues	$ 554,823	$ 531,901	$ 544,874	$ 552,378	$ 542,674	$ 546,313	$ 559,867	$ 550,578		2,183,976	2,199,432	2,142,255
Gaming										880,716	900,922	888,414
Food and beverage										170,053	168,096	168,730
Room										44,245	41,298	41,132
Other										76,719	80,508	86,166
Selling, general and administrative										322,009	322,420	327,599
Maintenance and utilities										100,020	104,548	109,526
Depreciation and amortization										196,226	207,118	208,915
Other operating items, net										284	907	13
Costs and Expenses										1,923,349	1,928,230	1,968,523
Operating Income (Loss)	29,971	67,916	80,490	82,250	46,802	69,423	83,094	71,883		260,627	271,202	173,732
Interest expense, net of amounts capitalized										212,692	224,590	230,060
Total other expense, net										252,640	267,141	229,765
Net Income (Loss) Attributable to Parent	$ 12,220	$ 342,571	$ 30,022	$ 33,190	$ (6,869)	$ 25,425	$ (6,425)	$ 35,103		418,003	47,234	(53,041)
Loss on early extinguishments and modifications of debt										42,364	40,733	1,536
Income taxes benefit										$ 197,486	6,634	5,408
Borgata
Condensed Financial Statements, Captions [Line Items]
Net Revenues									$ 485,510		804,166	179,147
Costs and Expenses									366,812		657,324	157,896
Operating Income (Loss)									118,698		146,842	21,251
Interest expense, net of amounts capitalized									26,378		59,681	17,431
Net Income (Loss) Attributable to Parent									82,418		71,997	2,634
Loss on early extinguishments and modifications of debt									(1,628)		(18,895)	(740)
Income taxes benefit									$ (8,274)		$ 3,731	$ (446)

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, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Business Acquisition [Line Items]
Gaming									$ 1,820,176	$ 1,847,167	$ 1,799,724
Food and beverage									306,145	307,442	303,404
Room									170,816	163,509	157,427
Other									122,416	123,959	122,237
Gross revenues									2,419,553	2,442,077	2,382,792
Less promotional allowances									235,577	242,645	240,537
Net Revenues	$ 554,823	$ 531,901	$ 544,874	$ 552,378	$ 542,674	$ 546,313	$ 559,867	$ 550,578	2,183,976	2,199,432	2,142,255
Gaming									880,716	900,922	888,414
Food and beverage									170,053	168,096	168,730
Room									44,245	41,298	41,132
Other									76,719	80,508	86,166
Selling, general and administrative									322,009	322,420	327,599
Maintenance and utilities									100,020	104,548	109,526
Depreciation and amortization									196,226	207,118	208,915
Corporate expense									72,668	76,941	75,626
Project development, preopening and writedowns									22,107	6,907	13,747
Costs and Expenses									1,923,349	1,928,230	1,968,523
Operating Income (Loss)	29,971	67,916	80,490	82,250	46,802	69,423	83,094	71,883	260,627	271,202	173,732
Interest income									(2,961)	(1,858)	(1,879)
Interest expense, net of amounts capitalized									212,692	224,590	230,060
Loss on early extinguishments and modifications of debt									42,364	40,733	1,536
Total other expense, net									252,640	267,141	229,765
Income (loss) from continuing operations before income taxes									7,987	4,061	(56,033)
Income taxes benefit									197,486	6,634	5,408
Net income (loss)									418,003	47,234	(41,638)
Less: net income (loss) attributable to noncontrolling interest											(11,403)
Net Income (Loss) Attributable to Parent	$ 12,220	$ 342,571	$ 30,022	$ 33,190	$ (6,869)	$ 25,425	$ (6,425)	$ 35,103	$ 418,003	$ 47,234	$ (53,041)

Deconsolidation of Certain In66

Deconsolidation of Certain Interests Borgata Balance Sheet (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Business Acquisition [Line Items]
Current assets	$ 307,947	$ 257,232
Liabilities, Current	365,504	355,071
Total Boyd Gaming Corporation stockholders’ equity	$ 934,076	$ 507,961

Property and Equipment, Net (De

Property and Equipment, Net (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 4,736,920	$ 4,210,356
Less accumulated depreciation	2,131,751	1,985,014
Property and equipment, net	2,605,169	2,225,342
Depreciation expense	179,600	179,900	$ 174,800
Land
Property, Plant and Equipment [Line Items]
Property and equipment, gross	251,316	229,857
Building and Improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross	2,915,664	2,539,578
Furniture and Equipment
Property, Plant and Equipment [Line Items]
Property and equipment, gross	1,243,724	1,152,277
Riverboats and Barges
Property, Plant and Equipment [Line Items]
Property and equipment, gross	239,264	238,743
Construction in Progress [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	86,226	42,497
Other
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 726	$ 7,404

Intangible Assets (Summary of A

Intangible Assets (Summary of Amortizing and Indefinite-Lived Intangibles) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Intangible Assets [Line Items]
Intangible assets, gross	$ 1,238,545	$ 1,205,879
Intangible assets, cumulative amortization	(172,317)	(155,951)
Intangible assets, cumulative impairment	(184,274)	(159,874)
Intangible assets, net	881,954	890,054	$ 934,249	$ 1,010,660
Amortizing intangibles:
Gross carrying value	211,523	203,043
Cumulative amortization	(138,357)	(121,991)
Cumulative impairment losses	0	0
Intangible assets, net	73,166	81,052
Indefinite lived intangible assets:
Gross carrying value	1,027,022	1,002,836
Cumulative amortization	(33,960)	(33,960)
Cumulative impairment losses	(184,274)	(159,874)
Intangible assets, net	$ 808,788	$ 809,002
Customer Relationships
Amortizing intangibles:
Weighted average life	1 year 1 month	1 year 11 months 2 days
Gross carrying value	$ 144,780	$ 136,300
Cumulative amortization	(125,318)	(109,994)
Cumulative impairment losses	0	0
Intangible assets, net	$ 19,462	$ 26,306	51,958	85,267
Favorable Lease Rates
Amortizing intangibles:
Weighted average life	31 years 4 months 24 days	32 years 4 months 24 days
Gross carrying value	$ 45,370	$ 45,370
Cumulative amortization	(13,039)	(11,997)
Cumulative impairment losses	0	0
Intangible assets, net	$ 32,331	$ 33,373	34,414	35,458
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)	800	0
Indefinite lived intangible assets:
Gross carrying value	153,687	129,501
Cumulative amortization	0	0
Cumulative impairment losses	(4,300)	(3,500)
Intangible assets, net	149,387	126,001	126,001	128,287
Gaming License Rights
Intangible Assets [Line Items]
Impairment of Intangible Assets, Indefinite-lived (Excluding Goodwill)	23,600	17,502	39,772
Indefinite lived intangible assets:
Gross carrying value	873,335	873,335
Cumulative amortization	(33,960)	(33,960)
Cumulative impairment losses	(179,974)	(156,374)
Intangible assets, net	$ 659,401	$ 683,001	$ 700,503	$ 740,275
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, 2016	Dec. 31, 2015	Dec. 31, 2014
Finite-lived Intangible Assets [Roll Forward]
Balance, beginning of period	$ 81,052
Amortization	(16,366)	$ (26,693)	$ (34,353)
Balance, end of period	73,166	81,052
Indefinite-lived Intangible Assets [Roll Forward]
Balance, beginning of period	809,002
Balance, end of period	808,788	809,002
Intangible Assets [Roll Forward]
Balance, beginning of period	890,054	934,249	1,010,660
Additions	32,680	0	14
Amortization	(16,366)	(26,693)	(34,353)
Balance, end of period	881,954	890,054	934,249
Impairment of Intangible Assets (Excluding Goodwill)	24,400	17,502	40,072
Trademarks
Finite-lived Intangible Assets [Roll Forward]
Amortization	0	0
Indefinite-lived Intangible Assets [Roll Forward]
Balance, beginning of period	126,001	126,001	128,287
Additions	24,200	0	14
Impairment of Intangible Assets, Indefinite-lived (Excluding Goodwill)	800	0
Balance, end of period	149,387	126,001	126,001
Intangible Assets [Roll Forward]
Amortization	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	683,001	700,503	740,275
Additions	0	0	0
Impairment of Intangible Assets, Indefinite-lived (Excluding Goodwill)	23,600	17,502	39,772
Balance, end of period	659,401	683,001	700,503
Intangible Assets [Roll Forward]
Amortization	0	0	0
Customer Relationships
Finite-lived Intangible Assets [Roll Forward]
Balance, beginning of period	26,306	51,958	85,267
Additions	8,480	0	0
Impairments	0	0	0
Amortization	(15,324)	(25,652)	(33,309)
Balance, end of period	19,462	26,306	51,958
Intangible Assets [Roll Forward]
Amortization	(15,324)	(25,652)	(33,309)
Favorable Lease Rates
Finite-lived Intangible Assets [Roll Forward]
Balance, beginning of period	33,373	34,414	35,458
Additions	0	0	0
Impairments	0	0	0
Amortization	(1,042)	(1,041)	(1,044)
Balance, end of period	32,331	33,373	34,414
Intangible Assets [Roll Forward]
Amortization	(1,042)	(1,041)	(1,044)
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 | Gaming License Rights
Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Period Increase (Decrease)			0
Borgata | Customer Relationships
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
Subsidiaries [Member]
Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Period Increase (Decrease)	(14)
Subsidiaries [Member] | Trademarks
Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Period Increase (Decrease)	(14)
Subsidiaries [Member] | Gaming License Rights
Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Period Increase (Decrease)	0
Subsidiaries [Member] | Customer Relationships
Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Period Increase (Decrease)	0
Subsidiaries [Member] | Favorable Lease Rates
Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Period Increase (Decrease)	0
Subsidiaries [Member] | Development Agreement
Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Period Increase (Decrease)	0
Midwest and South | Trademarks
Indefinite-lived Intangible Assets [Roll Forward]
Impairment of Intangible Assets, Indefinite-lived (Excluding Goodwill)	800
Midwest and South | Gaming License Rights
Indefinite-lived Intangible Assets [Roll Forward]
Impairment of Intangible Assets, Indefinite-lived (Excluding Goodwill)	$ 23,600	$ 17,500
Peninsula | Trademarks
Finite-lived Intangible Assets [Roll Forward]
Amortization			0
Indefinite-lived Intangible Assets [Roll Forward]
Impairment of Intangible Assets, Indefinite-lived (Excluding Goodwill)			300
Intangible Assets [Roll Forward]
Amortization			0
Peninsula | Borgata | Trademarks
Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Period Increase (Decrease)			$ (2,000)

Intangible Assets (Future Amort

Intangible Assets (Future Amortization) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2016USD ($)
Future Amortization
2,013	$ 15,642
2,014	3,351
2,015	2,572
2,016	1,871
2,017	1,241
Thereafter	27,116
Intangible assets, net	$ 51,793
Customer Relationships
Finite-Lived Intangible Assets [Line Items]
Amortizing intangibles, weighted-average remaining useful life	5 years
Future Amortization
2,013	$ 14,599
2,014	2,308
2,015	1,529
2,016	828
2,017	198
Thereafter	0
Intangible assets, net	$ 19,462
Favorable Lease Rates
Finite-Lived Intangible Assets [Line Items]
Amortizing intangibles, weighted-average remaining useful life	43 years 11 months
Future Amortization
2,013	$ 1,043
2,014	1,043
2,015	1,043
2,016	1,043
2,017	1,043
Thereafter	27,116
Intangible assets, net	$ 32,331

Goodwill (Schedule of Goodwill

Goodwill (Schedule of Goodwill By Segment) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Goodwill [Line Items]
Gross carrying value	$ 1,010,551
Cumulative amortization	(6,134)
Cumulative impairment losses	(177,941)
Goodwill, net	826,476	$ 685,310	$ 685,310	$ 685,310
Goodwill, Impairment Loss	12,462	$ 0	$ 0
Las Vegas Locals
Goodwill [Line Items]
Gross carrying value	531,819
Cumulative amortization	0
Cumulative impairment losses	(165,479)
Goodwill, net	366,340
Downtown Las Vegas
Goodwill [Line Items]
Gross carrying value	6,997
Cumulative amortization	(6,134)
Cumulative impairment losses	0
Goodwill, net	863
Midwest and South
Goodwill [Line Items]
Goodwill, Impairment Loss	12,500
Peninsula
Goodwill [Line Items]
Gross carrying value	471,735
Cumulative amortization	0
Cumulative impairment losses	(12,462)
Goodwill, net	459,273
Subsidiaries [Member]
Goodwill [Line Items]
Goodwill, net	$ 153,600

Goodwill (Goodwill Rollforward)

Goodwill (Goodwill Rollforward) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Goodwill [Line Items]
Goodwill, Acquired During Period	$ 153,628	$ 0	$ 0
Goodwill, Impairment Loss	(12,462)	0	0
Goodwill [Roll Forward]
Beginning balance	685,310	685,310	685,310
Final purchase price adjustment	0	0
Ending balance	$ 826,476	$ 685,310	$ 685,310

Accrued Liabilities (Details)

Accrued Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Payables and Accruals [Abstract]
Payroll and related expenses	$ 68,102	$ 71,815
Interest	33,407	35,337
Gaming liabilities	41,942	37,496
Customer Loyalty Program Liability, Current	19,076	18,491
Other accrued liabilities	88,555	86,379
Total accrued liabilities	$ 251,082	$ 249,518

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, 2016	Dec. 31, 2015	Dec. 31, 2014
For the year ending December 31,
Less: net income (loss) attributable to noncontrolling interest			$ 11,403
Net cash from operating activities	$ 302,881	$ 325,751	$ 289,898

Long-Term Debt (Schedule of Lon

Long-Term Debt (Schedule of Long-term Debt) (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Sep. 06, 2016	Mar. 28, 2016	Dec. 31, 2015	May 21, 2015	Aug. 16, 2012	Jun. 08, 2012	Nov. 10, 2010
For the year ending December 31,
Unamortized discount	$ (1,888)			$ (2,702)
Unamortized origination fees	(51,786)			(50,224)
Current maturities of long-term debt	30,336			29,750
Long-term debt, gross, excluding current maturities	3,252,793			3,292,725
Long-term debt, net of current maturities and debt issuance costs	3,199,119			3,239,799
Boyd
For the year ending December 31,
Outstanding principal	3,283,129			2,309,725
Unamortized discount				(2,702)
Unamortized origination fees				(29,724)
Long-term debt, net				2,277,299
Current maturities of long-term debt	30,250			21,500
Long-term debt, net of current maturities and debt issuance costs	$ 3,198,613			$ 2,255,800
Boyd | Bank Credit Facility | Bank Credit Facility
For the year ending December 31,
Blended interest rate at period end	3.443%			3.75%
Outstanding principal				$ 1,209,725
Unamortized discount	$ (1,888)			(2,702)
Unamortized origination fees	(28,503)			(9,746)
Long-term debt, net	1,752,147			1,197,277
Boyd | Senior Notes | Senior Notes Due 2020 [Member]
For the year ending December 31,
Outstanding principal				350,000
Unamortized discount				0
Unamortized origination fees				(7,044)
Long-term debt, net				$ 342,956
Debt instrument, stated interest rate		9.00%		9.00%			9.00%
Boyd | Senior Notes | Senior Notes Due 2026 [Member]
For the year ending December 31,
Unamortized discount	0
Unamortized origination fees	(12,074)
Long-term debt, net	$ 737,926
Debt instrument, stated interest rate	6.375%		6.375%		6.375%
Boyd | Senior Notes | Senior Notes Due 2023 [Member]
For the year ending December 31,
Outstanding principal				$ 750,000
Unamortized discount	$ 0			0
Unamortized origination fees	(11,209)			(12,934)
Long-term debt, net	$ 738,791			$ 737,066
Debt instrument, stated interest rate	6.875%			6.88%	6.875%			6.875%
Boyd | Other
For the year ending December 31,
Blended interest rate at period end	5.80%
Unamortized discount	$ 0
Unamortized origination fees	0
Long-term debt, net	591
Peninsula
For the year ending December 31,
Outstanding principal				$ 1,012,750
Unamortized discount				0
Unamortized origination fees				(20,500)
Long-term debt, net				$ 992,250
Peninsula | Bank Credit Facility | Bank Credit Facility
For the year ending December 31,
Blended interest rate at period end				4.25%
Outstanding principal				$ 662,750
Unamortized discount				0
Unamortized origination fees				(14,143)
Long-term debt, net				648,607
Peninsula | Senior Notes | 8.375% Senior Notes due 2018
For the year ending December 31,
Outstanding principal				350,000
Unamortized discount				0
Unamortized origination fees				(6,357)
Long-term debt, net				$ 343,643
Debt instrument, stated interest rate				8.38%		8.375%
Eliminations [Member]
For the year ending December 31,
Outstanding principal	3,283,129
Unamortized discount	(1,888)
Unamortized origination fees	(51,786)
Long-term debt, net	3,229,455
Current maturities of long-term debt	0			$ 0
Long-term debt, net of current maturities and debt issuance costs	0			0
Consolidated, Excluding Borgata [Member]
For the year ending December 31,
Outstanding principal	3,283,129			3,322,475
Unamortized discount				(2,702)
Unamortized origination fees				(50,224)
Long-term debt, net				3,269,549
Fair Value, Inputs, Level 3 [Member] | Boyd | Other
For the year ending December 31,
Outstanding principal	591
Fair Value, Measurements, Nonrecurring [Member]
For the year ending December 31,
Outstanding principal				$ 3,322,475
Fair Value, Measurements, Nonrecurring [Member] | Fair Value, Inputs, Level 1 [Member] | Boyd | Senior Notes | Senior Notes Due 2026 [Member]
For the year ending December 31,
Outstanding principal	750,000
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	$ 1,782,538

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, 2016	Dec. 31, 2015
Line of Credit Facility [Line Items]
Amount outstanding	$ 1,782,538	$ 1,209,725
Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Amount outstanding	245,000	240,000
Initial Term Loan
Line of Credit Facility [Line Items]
Amount outstanding	222,188	183,275
Term Loan B
Line of Credit Facility [Line Items]
Amount outstanding	271,750	730,750
Term Loan B-2 [Member]
Line of Credit Facility [Line Items]
Amount outstanding	997,500	0
Swing Loan
Line of Credit Facility [Line Items]
Amount outstanding	$ 46,100	$ 55,700

Long-Term Debt (Boyd Credit Agr

Long-Term Debt (Boyd Credit Agreement - Narrative) (Details)	12 Months Ended
	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Aug. 14, 2013USD ($)
Line of Credit Facility [Line Items]
Prepayment fee, percentage	1.00%
Fixed quarterly amortization of principal, percentage	5.00%
Loss on early extinguishment of debt	$ 42,364,000	$ 40,733,000	$ 1,536,000
Maximum secured leverage ratio	4.50
Amortization of debt financing costs and discounts on debt	$ 14,870,000	21,308,000	$ 22,377,000
Boyd
Line of Credit Facility [Line Items]
Maximum secured leverage ratio	4.25
Minimum consolidated interest coverage ratio required	1
Boyd | Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Line of credit, maximum borrowing capacity				$ 775,000,000
Revolving Credit Facility and Term Loan | Boyd | Amended Credit Facility
Line of Credit Facility [Line Items]
Additional available borrowing capacity	$ 550,000,000
Revolving Credit Facility [Member] | Boyd
Line of Credit Facility [Line Items]
Maximum secured leverage ratio	1
Term Loan B-2 [Member] | Boyd | Amended Credit Facility
Line of Credit Facility [Line Items]
Line of credit, maximum borrowing capacity				1,000,000,000
Term Loan A | Boyd | Amended Credit Facility
Line of Credit Facility [Line Items]
Line of credit, maximum borrowing capacity				$ 225,000,000
Amortization of debt financing costs and discounts on debt	$ 0.0500
Term Loan B | Boyd | Amended Credit Facility
Line of Credit Facility [Line Items]
Amortization of debt financing costs and discounts on debt	$ 0.0100
Senior Secured Notes | Boyd
Line of Credit Facility [Line Items]
Debt Instrument, Covenant Terms, Maximum Required Coverage Ratio	1
Letter of Credit | Boyd
Line of Credit Facility [Line Items]
Amount outstanding	$ 12,000,000
Bank Credit Facility | Boyd
Line of Credit Facility [Line Items]
Amount outstanding	1,782,538,000	1,209,725,000
Remaining borrowing capacity	$ 471,900,000
Bank Credit Facility | Initial Term Loan | Boyd
Line of Credit Facility [Line Items]
Fixed quarterly amortization of principal, percentage	1.00%
Amount outstanding	$ 222,188,000	183,275,000
Bank Credit Facility | Revolving Credit Facility [Member] | Boyd
Line of Credit Facility [Line Items]
Amount outstanding	245,000,000	240,000,000
Bank Credit Facility | Term Loan B-2 [Member] | Boyd
Line of Credit Facility [Line Items]
Amount outstanding	997,500,000	0
Bank Credit Facility | Term Loan B | Boyd
Line of Credit Facility [Line Items]
Amount outstanding	$ 271,750,000	$ 730,750,000
Eurodollar | Term Loan B | Maximum | Boyd
Line of Credit Facility [Line Items]
Applicable margin	3.00%
Eurodollar | Term Loan B | Minimum | Boyd
Line of Credit Facility [Line Items]
Applicable margin	1.00%
Eurodollar | Term Loan B-2 [Member] | Maximum | Boyd
Line of Credit Facility [Line Items]
Applicable margin	3.00%
Eurodollar | Term Loan B-2 [Member] | Minimum | Boyd
Line of Credit Facility [Line Items]
Applicable margin	0.00%
Base Rate | Term Loan B | Boyd
Line of Credit Facility [Line Items]
Applicable margin	2.00%
Base Rate | Term Loan B-2 [Member]
Line of Credit Facility [Line Items]
Applicable margin	2.00%

Long-Term Debt (Maximum Total L

Long-Term Debt (Maximum Total Leverage Ratio) (Details) - Boyd	Dec. 31, 2016
Line of Credit Facility [Line Items]
Line of Credit Facility, Covenant Terms, Maximum Consolidated Interest Coverage Ratio Required	1.75
Minimum consolidated interest coverage ratio required	1
Four Fiscal Quarters Ended March 31, 2016 through December 31, 2016
Line of Credit Facility [Line Items]
Line of Credit Facility, Covenant Terms, Minimum Total Leverage Ratio Allowed	1,000
Maximum total leverage ratio	7.75
Four Fiscal Quarters Ended March 31, 2017 through December 31, 2017
Line of Credit Facility [Line Items]
Line of Credit Facility, Covenant Terms, Minimum Total Leverage Ratio Allowed	1,000
Maximum total leverage ratio	7
Four Fiscal Quarters Ending March 31, 2015 through December 31, 2016
Line of Credit Facility [Line Items]
Line of Credit Facility, Covenant Terms, Minimum Total Leverage Ratio Allowed	1,000
Maximum total leverage ratio	6.25
Four Fiscal Quarters Ended March 31, 2019 through December 31, 2019 [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Covenant Terms, Minimum Total Leverage Ratio Allowed	1,000
Maximum total leverage ratio	6
Four Fiscal Quarters Ended March 31, 2020 through December 31, 2020 [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Covenant Terms, Minimum Total Leverage Ratio Allowed	1,000
Maximum total leverage ratio	5.75
Four Fiscal Quarters Ended March 31, 2018 and Thereafter [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Covenant Terms, Minimum Total Leverage Ratio Allowed	1,000
Maximum total leverage ratio	5.5

Long-Term Debt (Maximum Secured

Long-Term Debt (Maximum Secured Leverage Ratio) (Details)	Dec. 31, 2016
Line of Credit Facility [Line Items]
Maximum secured leverage ratio	4.50
Line of Credit Facility, Covenant Terms, Minimum Secured Leverage Ratio Allowed	1,000
Boyd
Line of Credit Facility [Line Items]
Maximum secured leverage ratio	4.25
Boyd | Four Fiscal Quarters Ending March 31, 2015 through December 31, 2016
Line of Credit Facility [Line Items]
Maximum secured leverage ratio	4
Line of Credit Facility, Covenant Terms, Minimum Secured Leverage Ratio Allowed	1,000
Boyd | Four Fiscal Quarters Ended March 31, 2019 through December 31, 2019 [Member]
Line of Credit Facility [Line Items]
Maximum secured leverage ratio	3.75
Line of Credit Facility, Covenant Terms, Minimum Secured Leverage Ratio Allowed	1,000
Boyd | Four Fiscal Quarters Ended March 31, 2018 and Thereafter
Line of Credit Facility [Line Items]
Maximum secured leverage ratio	3.50
Line of Credit Facility, Covenant Terms, Minimum Secured Leverage Ratio Allowed	1,000

Long-Term Debt (Interest and Fe

Long-Term Debt (Interest and Fees - Narrative) (Details)	12 Months Ended
	Dec. 31, 2016
Line of Credit Facility [Line Items]
Prepayment fee, percentage	1.00%
Boyd | Bank Credit Facility | Federal Funds Rate | Minimum
Line of Credit Facility [Line Items]
Debt instrument, stated interest rate	0.50%
Boyd | Bank Credit Facility | Eurodollar | Minimum
Line of Credit Facility [Line Items]
Debt instrument, stated interest rate	1.00%
Boyd | Revolving Credit Facility, Swing Loan and Term Loan A | LIBOR | Minimum
Line of Credit Facility [Line Items]
Applicable margin	1.75%
Boyd | Revolving Credit Facility, Swing Loan and Term Loan A | LIBOR | Maximum
Line of Credit Facility [Line Items]
Applicable margin	2.75%
Boyd | Revolving Credit Facility, Swing Loan and Term Loan A | Base Rate | Minimum
Line of Credit Facility [Line Items]
Applicable margin	0.75%
Boyd | Revolving Credit Facility, Swing Loan and Term Loan A | Base Rate | Maximum
Line of Credit Facility [Line Items]
Applicable margin	1.75%
Boyd | Revolving Credit Facility [Member] | Bank Credit Facility | Minimum
Line of Credit Facility [Line Items]
Commitment fee percentage on unused portion of credit facility	0.25%
Boyd | Revolving Credit Facility [Member] | Bank Credit Facility | Maximum
Line of Credit Facility [Line Items]
Commitment fee percentage on unused portion of credit facility	0.50%
Boyd | Term Loan B | Base Rate
Line of Credit Facility [Line Items]
Applicable margin	2.00%
Boyd | Term Loan B | Eurodollar | Minimum
Line of Credit Facility [Line Items]
Applicable margin	1.00%
Boyd | 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 ($)	Jun. 08, 2012	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Sep. 06, 2016	Mar. 28, 2016USD ($)	May 21, 2015USD ($)	Nov. 10, 2010
For the year ending December 31,
Interest			$ 33,407,000	$ 35,337,000
Premium and Consent Fees Paid			15,750,000	24,246,000	$ 0
Payments of Debt Issuance Costs			42,220,000	14,004,000	83,000
Gain Loss on Early Retirements of Debt			(42,364,000)	(40,733,000)	(1,536,000)
Boyd
For the year ending December 31,
Outstanding principal			3,283,129,000	2,309,725,000
Premium and Consent Fees Paid			(15,750,000)	24,246,000
Payments of Debt Issuance Costs			42,220,000	(14,004,000)	(83,000)
Subsidiaries, Ownership Percentage									100.00%
Gain Loss on Early Retirements of Debt			$ (28,356,000)	(30,829,000)	$ 0
Boyd | Senior Notes | 9.125% Senior Notes Due 2018
For the year ending December 31,
Debt instrument, stated interest rate									9.125%
Boyd | Senior Notes | Senior Notes Due 2020 [Member]
For the year ending December 31,
Outstanding principal				$ 350,000,000
Debt instrument, stated interest rate		9.00%		9.00%		9.00%
Debt instrument, redemption price, percentage		104.50%
Boyd | Senior Notes | Senior Notes Due 2023 [Member]
For the year ending December 31,
Outstanding principal				$ 750,000,000
Face amount								$ 750,000,000
Debt instrument, stated interest rate			6.875%	6.88%				6.875%	6.875%
Payments of Debt Issuance Costs	$ 14,000,000
Subsidiaries, Ownership Percentage								100.00%
Conditional repurchase price, % of principal								101.00%
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 | Senior Notes Due 2026 [Member]
For the year ending December 31,
Face amount							$ 750,000,000
Debt instrument, stated interest rate			6.375%				6.375%	6.375%
Deferred finance costs							$ 13,000,000
Subsidiaries, Ownership Percentage								100.00%
Conditional repurchase price, % of principal							101.00%
Boyd | Senior Notes | 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 Notes | Senior Notes Due 2026 [Member] | After April 15, 2021 and Prior to 2024 [Member]
For the year ending December 31,
Conditional repurchase price, % of principal							103.188%
Boyd | Senior Notes | Senior Notes Due 2026 [Member] | Prior to April 15, 2024 [Member]
For the year ending December 31,
Conditional repurchase price, % of principal							100.00%
Boyd | Senior Secured Notes
For the year ending December 31,
Minimum required coverage ratio			2

Long-Term Debt (Other Boyd Note

Long-Term Debt (Other Boyd Notes) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
For the year ending December 31,
Unamortized discount	$ (1,888)	$ (2,702)
Interest	33,407	35,337
Gain Loss on Early Retirements of Debt	(42,364)	(40,733)	$ (1,536)
Boyd
For the year ending December 31,
Outstanding principal	3,283,129	2,309,725
Unamortized discount		(2,702)
Gain Loss on Early Retirements of Debt	(28,356)	(30,829)	$ 0
Boyd | Other
For the year ending December 31,
Unamortized discount	0
Fair Value, Inputs, Level 3 [Member] | Boyd | Other
For the year ending December 31,
Outstanding principal	$ 591
Fair Value, Measurements, Nonrecurring [Member]
For the year ending December 31,
Outstanding principal		$ 3,322,475

Long-Term Debt (Peninsula Bank

Long-Term Debt (Peninsula Bank Credit Facility Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
For the year ending December 31,
Prepayment fee, percentage	1.00%
Fixed quarterly amortization of principal, percentage	5.00%
Amortization of debt financing costs and discounts on debt	$ 14,870	$ 21,308	$ 22,377
Peninsula | Bank Credit Facility
For the year ending December 31,
Amount outstanding		662,750
Peninsula | Bank Credit Facility | Term Loan
For the year ending December 31,
Amount outstanding		647,750
Peninsula | Bank Credit Facility | Swing Loan
For the year ending December 31,
Amount outstanding		6,000
Peninsula | Bank Credit Facility | Revolving Credit Facility [Member]
For the year ending December 31,
Amount outstanding		$ 9,000

Long-Term Debt (Peninsula Senio

Long-Term Debt (Peninsula Senior Notes Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Aug. 16, 2012
For the year ending December 31,
Debt Instrument, Unamortized Discount	$ 1,888	$ 2,702
Amortization of debt financing costs and discounts on debt	14,870	21,308	$ 22,377
Payments of Debt Issuance Costs	$ 42,220	14,004	$ 83
Peninsula
For the year ending December 31,
Debt Instrument, Unamortized Discount		0
Peninsula | Bank Credit Facility
For the year ending December 31,
Amount outstanding		662,750
Peninsula | Senior Notes | 8.375% Senior Notes due 2018
For the year ending December 31,
Debt Instrument, Unamortized Discount		$ 0
Debt instrument, stated interest rate		8.38%		8.375%
Debt Instrument, Redemption Price, Percent of Principal, Subject to Make-whole Premium				100.00%
Consolidated, Excluding Borgata [Member]
For the year ending December 31,
Debt Instrument, Unamortized Discount		$ 2,702

Long-Term Debt (Maturities of L

Long-Term Debt (Maturities of Long-term Debt) (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Boyd
For the year ending December 31,
2,015	$ 30,336
2,016	76,441
2,017	30,346
2,018	266,102
2,019	432,295
Thereafter	2,447,609
Total outstanding principal of long-term debt	3,283,129	$ 2,309,725
Peninsula
For the year ending December 31,
Total outstanding principal of long-term debt		$ 1,012,750
Bank Credit Facility | Boyd
For the year ending December 31,
Remaining borrowing capacity	$ 471,900

Long-Term Debt Loss on Early Ex

Long-Term Debt Loss on Early Extinguishment of Debt (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Extinguishment of Debt [Line Items]
Loss on early extinguishments and modifications of debt	$ 42,364	$ 40,733	$ 1,536
Parent Only [Member] | Senior Notes
Extinguishment of Debt [Line Items]
Extinguishment of Debt, Amount	0	23,962	0
Parent Only [Member] | Bank Credit Facility
Extinguishment of Debt [Line Items]
Extinguishment of Debt, Amount	9,512	2,086	1,536
Premium and Consent Fees [Member] | Parent Only [Member] | Senior Notes
Extinguishment of Debt [Line Items]
Extinguishment of Debt, Amount	15,750	0	0
Senior Notes Due 2020 [Member] | Parent Only [Member] | Senior Notes
Extinguishment of Debt [Line Items]
Extinguishment of Debt, Amount	5,976	0	0
Senior Secured Notes Due 2018 [Member] | Parent Only [Member] | Senior Notes
Extinguishment of Debt [Line Items]
Extinguishment of Debt, Amount	4,497	0	0
Senior Notes Due 2018 [Member] | Parent Only [Member] | Senior Notes
Extinguishment of Debt [Line Items]
Extinguishment of Debt, Amount	0	4,888	0
Holdco Note | Parent Only [Member] | Promissory Note [Member]
Extinguishment of Debt [Line Items]
Extinguishment of Debt, Amount	0	7,819	0
Bank Credit Facility | Parent Only [Member] | Bank Credit Facility
Extinguishment of Debt [Line Items]
Extinguishment of Debt, Amount	$ 6,629	$ 1,978	$ 0

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details) - USD ($) $ in Millions	Dec. 31, 2016	Mar. 31, 2016	Jan. 31, 2010
Income Taxes [Line Items]
Income Tax Examination, Liability (Refund) Adjustment from Settlement with Taxing Authority	$ 1.1	$ 2.4
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, 2016
Income Taxes [Line Items]
Unrecognized Tax Benefits, Decreases Resulting from Settlements with Taxing Authorities, Portion Which Affected Effective Tax Rate	$ 19,500
Deferred Tax Assets and Liabilities [Abstract]
Non-current deferred tax liability	162,189	$ 83,980
Net deferred tax liability	162,189	83,980
Deferred tax assets
Federal net operating loss carryforwards	308,738	201,978
State net operating loss carryforwards	47,711	38,715
Share-based compensation	32,524	26,344
Other	43,936	61,289
Gross deferred tax assets	432,909	328,326
Valuation allowance	(247,761)	(28,402)
Deferred tax assets, net of valuation allowance	185,148	299,924
Deferred tax liabilities
Difference between book and tax basis of property and intangible assets	322,387	337,654
State tax liability	13,428	31,443
Other	11,522	14,807
Gross deferred tax liabilities	347,337	383,904
State and Local Jurisdiction
Deferred tax assets
Federal net operating loss carryforwards		708,900
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		$ 7,100

Income Taxes (Valuation Allowan

Income Taxes (Valuation Allowance on Deferred Tax Assets) (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Operating Loss Carryforwards [Line Items]
Deferred Tax Assets, Operating Loss Carryforwards	$ 201,500
Deferred Tax Assets, Valuation Allowance	28,402	$ 247,761
Federal net operating loss carryforwards	201,978	$ 308,738
Internal Revenue Service (IRS)
Operating Loss Carryforwards [Line Items]
Total net operating losses	621,800
Internal Revenue Service (IRS) | General Business Tax Credit Carryforward
Operating Loss Carryforwards [Line Items]
Tax credit carryforwards	8,800
State and Local Jurisdiction
Operating Loss Carryforwards [Line Items]
Federal net operating loss carryforwards	$ 708,900

Income Taxes (Provision (Benefi

Income Taxes (Provision (Benefit) for Income Taxes) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Deferred
Federal	$ (190,207)	$ (9,493)	$ (6,336)
State	(8,521)	807	775
Deferred income taxes	(198,728)	(8,686)	(5,561)
Provision (benefit) for income taxes from discontinued operations	(146,379)	(540)	(6,161)
Current Income Tax Expense (Benefit), Continuing Operations [Abstract]
State	1,242	2,052	(289)
Federal	0	0	442
Total current taxes provision (benefit)	1,242	2,052	153
Provision (benefit) for income taxes from continuing and discontinued operations	$ 51,107	$ 7,174	$ 753

Income Taxes (Reconciliation of

Income Taxes (Reconciliation of Effective Income Tax Rate) (Details)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Tax at federal statutory rate	35.00%	35.00%	35.00%
Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Percent	(2448.10%)	200.90%	(20.90%)
Effective Income Tax Rate Reconciliation, Uncertain Tax Benefits	(0.00%)	(421.60%)	(0.00%)
State income taxes, net of federal benefit	(59.20%)	69.20%	(0.90%)
Company provided benefits	(10.30%)	(19.00%)	(1.90%)
Effective Income Tax Rate Reconciliation, Tax Exempt Income, Percent	(6.90%)	(13.80%)	(1.00%)
Effective Income Tax Rate Reconciliation, Company Provided Benefits	14.80%	152.90%	(3.00%)
Accrued interest on uncertain tax benefits	(2.10%)	(139.70%)	2.00%
Effective Income Tax Rate Reconciliation, Compensation-based credits	(21.70%)	(60.80%)	2.30%
Other, net	(1.50%)	(4.50%)	(0.10%)
Effective tax rate	(2472.20%)	(163.40%)	9.70%

Income Taxes (Unrecognized Tax

Income Taxes (Unrecognized Tax Benefits) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Mar. 31, 2016	Dec. 31, 2013
Income Tax Contingency [Line Items]
Income Tax Examination, Liability (Refund) Adjustment from Settlement with Taxing Authority	$ 1,100			$ 2,400
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Unrecognized tax benefit, beginning of year		$ 2,482	$ 30,198		$ 37,059
Tax positions related to current year	0	0	487
Unrecognized Tax Benefits, Decrease Resulting from Deconsolidation	0	0	6,221
Tax positions related to the Deconsolidation of Borgata	0	(27,716)	(30)
Unrecognized Tax Benefits, Reduction Resulting from Lapse of Applicable Statute of Limitations	0		1,097
Unrecognized tax benefits that would impact effective tax rate	15,800
Income tax penalties and interest expense	100	6,200	1,200
Income tax penalties and interest accrued	800	700
Unrecognized Tax Benefits, Decreases Resulting from Settlements with Taxing Authorities, Portion Which Affected Effective Tax Rate		19,500
Unrecognized Tax Benefits	2,482	2,482	$ 30,198
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	$ 1,600
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		0
All years [Member]
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Settlement with taxing authorities		$ (27,700)

Commitments and Contingencies93

Commitments and Contingencies (Minimum Lease Obligations) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Operating Leased Assets [Line Items]
2,015	$ 45,970
2,016	18,517
2,017	16,326
2,018	14,083
2,019	13,665
Thereafter	322,243
Lease obligations	430,804
Selling, General and Administrative Expenses
Operating Leased Assets [Line Items]
Lease expense during the period	$ 31,000	$ 29,000	$ 29,400

Commitments and Contingencies94

Commitments and Contingencies (Future Minimum Sublease Rental Income) (Details)	Dec. 31, 2016USD ($)
Sublease Rentals [Line Items]
2,013	$ 2,111
2,014	1,624
2,015	1,061
2,016	462
2,017	358
Thereafter	576
Rental income	$ 6,192

Commitments and Contingencies C

Commitments and Contingencies Contingent Payments (Details)	12 Months Ended
	Dec. 31, 2016
Other Commitments [Line Items]
Payment to option holder, percentage of EBITDA	1.00%

Commitments and Contingencies P

Commitments and Contingencies PGL Commitments (Details) - USD ($) $ in Thousands	Dec. 20, 2011	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Sponsor Fees [Line Items]
Accrued liabilities		$ (251,082)	$ (249,518)
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
Sponsor Fee Percentage		4.50%
Diamond Jo Worth
Sponsor Fees [Line Items]
Sponsor Fees		$ 4,900	5,000	$ 4,800
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		(8,900)	(9,600)
Mulvane Special Tax Assessment for Utilities, Discount [Member] | Kansas Star
Sponsor Fees [Line Items]
Accrued liabilities		(4,000)	(4,600)
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		14,100	14,400
Other Commitment, Discount on Obligation		$ 2,800	$ 2,900

Commitments and Contingencies B

Commitments and Contingencies Boyd Commitments (Details) - USD ($) $ in Millions	1 Months Ended
	Sep. 30, 2011	Dec. 31, 2016
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 Stoc98

Stockholders' Equity and Stock Incentive Plans (Share Repurchase Program) (Details) $ in Millions	Dec. 31, 2016USD ($)
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 Stoc99

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, 2016	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense			$ 15,518	$ 19,264	$ 18,476
Non-Option Award Activity [Roll Forward]
Shares to be issued to settle PSUs	0.59	1.67
Stock Issued During Period, Shares, Performance Stock Award Gross	213,365	654,478
Stock Issued During Period, Shares, Performance Stock Award, Taxes	54,338
Stock Issued During Period, Shares, Performance Stock Award, Net	159,027			(2,446,000)
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			542,220	541,016	696,249
Share-based compensation expense			$ 8,883	$ 9,909	$ 8,010
Non-Option Award Activity [Roll Forward]
Outstanding, beginning of period	2,320,826	2,534,496	2,320,826	2,534,496	2,755,799
Canceled			(30,400)	(40,800)	(201,660)
Vested / awarded			(871,528)	(713,886)	(715,892)
Outstanding, end of period			1,961,118	2,320,826	2,534,496
Granted, weighted average grant date fair value (in USD per share)			$ 18.06	$ 19.05	$ 11.63
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 3 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			241,235	240,156	694,294
Share-based compensation expense			$ 3,353	$ 5,135	$ 6,537
Non-Option Award Activity [Roll Forward]
Outstanding, beginning of period	1,249,480	1,411,640	1,249,480	1,411,640	821,633
Granted			380,000
Canceled			0	(2,677)	(104,287)
Vested / awarded			(213,365)	(663,945)	0
Outstanding, end of period			1,129,078	1,249,480	1,411,640
Granted, weighted average grant date fair value (in USD per share)			$ 17.75	$ 16.75	$ 11.01
Total unrecognized share-based compensation costs related to unvested stock options			$ 2,200
Total unrecognized share-based compensation costs related to unvested stock options, period for recognition			1 year 6 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
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense			$ 1,974	$ 2,821	$ 2,733
Non-Option Award Activity [Roll Forward]
Total unrecognized share-based compensation costs related to unvested stock options			$ 1,400
Total unrecognized share-based compensation costs related to unvested stock options, period for recognition			10 months 18 days
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			(148,272)	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			73,064	103,018	122,015
Share-based compensation expense			$ 1,308	$ 1,399	$ 1,196
Non-Option Award Activity [Roll Forward]
Outstanding, beginning of period	968,575	896,585	968,575	896,585	894,307
Canceled			0	0	(85,765)
Vested / awarded			0	(31,028)	(33,972)
Outstanding, end of period			1,041,639	968,575	896,585
Granted, weighted average grant date fair value (in USD per share)			$ 19.01	$ 12.51	$ 11.31
Total unrecognized share-based compensation costs related to unvested stock options			$ 1,200
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
Stock Incentive Plan 2012 [Member] | Stock Options
Non-Option Award Activity [Roll Forward]
Award vesting period			3 years

Stockholders' Equity and Sto100

Stockholders' Equity and Stock Incentive Plans (Stock Options) (Details) - USD ($) $ / shares in Units, $ in Thousands	May 17, 2012	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	May 16, 2012
Stock Options Activity [Roll Forward]
Outstanding, beginning of period		4,605,055	7,169,668	9,143,910
Granted		216,509	200,673	244,351
Canceled		(1,260,750)	(1,463,497)	(1,656,359)
Exercised		(452,898)	(1,301,789)	(562,234)
Outstanding, end of period		3,107,916	4,605,055	7,169,668
Exercisable		2,696,315	4,085,555
Stock Options Activity, Weighted Average Option Price [Roll Forward]
Outstanding, weighted average option price, beginning of period (in USD per share)		$ 26.14	$ 25.73	$ 26.62
Granted, weighted average option price (in USD per share)		17.50	19.98	11.57
Canceled, weighted average option price (in USD per share)		38.63	39.82	34.79
Exercised, weighted average option price (in USD per share)		6.49	7.53	7.39
Outstanding, weighted average option price, end of period (in USD per share)		23.36	26.14	$ 25.73
Exercisable, weighted average option price (in USD per share)		$ 24.27	$ 27.65
Additional Disclosures:
Outstanding, weighted average remaining term		3 years 10 months 26 days
Exercisable, weighted average remaining term		3 years 1 month 6 days	3 years 1 month 6 days
Outstanding, aggregate intrinsic value		$ 15,739
Exercisable, aggregate intrinsic value		14,587	$ 18,145
Total intrinsic value of in-the-money options exercised during the period		5,900	11,100	$ 2,500
Total fair value of options vested in period		2,000	$ 1,900	$ 2,300
Stock Options
Additional Disclosures:
Total unrecognized share-based compensation costs related to unvested stock options		$ 1,400
Total unrecognized share-based compensation costs related to unvested stock options, period for recognition		10 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		2,900,000
Number of authorized and unissued common shares under Stock Incentive Plan		9,000,000
Award vesting period		3 years

Stockholders' Equity and Sto101

Stockholders' Equity and Stock Incentive Plans (Stock Options by Exercise Price Range) (Details) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
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	$ 5.9	$ 11.1	$ 2.5
Options outstanding	3,107,916
Options outstanding, weighted-average remaining contractual life		3 years 10 months 23 days
Options outstanding, weighted-average exercise price	$ 23.36
Options exercisable	2,696,315
Options exercisable, weighted-average exercise price	$ 24.27
Range of exercise prices, low	5.22
Range of exercise prices, high	$ 39.78
Total fair value of options vested in period	$ 2	$ 1.9	$ 2.3
$5.22-$7.55
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options outstanding	411,659
Options outstanding, weighted-average remaining contractual life		4 years 2 months 23 days
Options outstanding, weighted-average exercise price	$ 6.74
Options exercisable	411,659
Options exercisable, weighted-average exercise price	$ 6.74
Range of exercise prices, low	5.22
Range of exercise prices, high	$ 7.55
8.34
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options outstanding	310,546
Options outstanding, weighted-average remaining contractual life		3 years 9 months 23 days
Options outstanding, weighted-average exercise price	$ 8.34
Options exercisable	310,546
Options exercisable, weighted-average exercise price	$ 8.34
Range of exercise prices, low	8.34
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	375,678
Options outstanding, weighted-average remaining contractual life		6 years 6 months 23 days
Options outstanding, weighted-average exercise price	$ 9.86
Options exercisable	375,678
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		7 years 2 months 23 days
Options outstanding, weighted-average exercise price	$ 11.57
Options exercisable	174,061
Options exercisable, weighted-average exercise price	$ 11.57
Range of exercise prices, low	11.57
Range of exercise prices, high	$ 11.57
17.75
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options outstanding	216,509
Options outstanding, weighted-average remaining contractual life		9 years 10 months 23 days
Options outstanding, weighted-average exercise price	$ 17.75
Options exercisable	0
Options exercisable, weighted-average exercise price	$ 0
Range of exercise prices, low	17.75
Range of exercise prices, high	$ 17.75
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		8 years 4 months 23 days
Options outstanding, weighted-average exercise price	$ 19.98
Options exercisable	75,871
Options exercisable, weighted-average exercise price	$ 19.98
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		1 year 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		10 months 16 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
39.78
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options outstanding	943,500
Options outstanding, weighted-average remaining contractual life		9 months 16 days
Options outstanding, weighted-average exercise price	$ 39.78
Options exercisable	943,500
Options exercisable, weighted-average exercise price	$ 39.78
Range of exercise prices, low	39.78
Range of exercise prices, high	39.78
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range Ten [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Range of exercise prices, low	42.69
Range of exercise prices, high	$ 42.69

Stockholders' Equity and Sto102

Stockholders' Equity and Stock Incentive Plans (Classification of Costs) (Details) - USD ($) $ / shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Dividends Declared	$ 0	$ 0	$ 0
Share-based compensation expense	$ (15,518)	$ (19,264)	$ (18,476)
Gaming
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	(428)	(393)	(387)
Food and beverage
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	(82)	(75)	(74)
Room
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	(39)	(36)	(35)
Selling, general and administrative
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	(2,176)	(1,996)	(1,965)
Corporate expense
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	(12,793)	(16,764)	(16,207)
Other Operating Income (Expense) [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	0	0	(192)
Stock Options
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	(1,974)	(2,821)	(2,733)
Restricted Stock Units (RSUs)
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	(8,883)	(9,909)	(8,010)
Performance Stock Units (PSUs)
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	(3,353)	(5,135)	(6,537)
Career Shares
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	$ (1,308)	$ (1,399)	$ (1,196)

Noncontrolling Interest (Narrat

Noncontrolling Interest (Narrative) (Details)	Dec. 31, 2016	Nov. 10, 2010	Jan. 31, 2010
Noncontrolling Interest [Line Items]
Equity Method Investment, Ownership Percentage	50.00%
Parent Company [Member]
Noncontrolling Interest [Line Items]
Subsidiaries, Ownership Percentage		100.00%
Borgata
Noncontrolling Interest [Line Items]
Equity Method Investment, Ownership Percentage	50.00%
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, 2016	Dec. 31, 2015	Dec. 31, 2014
Stockholders' Equity Attributable to Noncontrolling Interest [Roll Forward]
Beginning balance, January 1, 2014	$ 50	$ 50	$ 180,450
Capital contributions	0	0	30
Attributable net income	0	0	11,403
Comprehensive income	0	0	0
Deconsolidation of Borgata on September 30, 2014			(191,833)
Balance, December 31, 2016	50	50	50
Borgata
Stockholders' Equity Attributable to Noncontrolling Interest [Roll Forward]
Beginning balance, January 1, 2014	0	0	180,430
Capital contributions	0	0	0
Attributable net income	0	0	11,403
Comprehensive income	0	0	0
Deconsolidation of Borgata on September 30, 2014			(191,833)
Balance, December 31, 2016	0	0	0
Other Member [Member]
Stockholders' Equity Attributable to Noncontrolling Interest [Roll Forward]
Beginning balance, January 1, 2014	50	50	20
Capital contributions	0	0	30
Attributable net income	0	0	0
Comprehensive income	0	0	0
Deconsolidation of Borgata on September 30, 2014			0
Balance, December 31, 2016	$ 50	$ 50	50
Noncontrolling Interest [Member]
Stockholders' Equity Attributable to Noncontrolling Interest [Roll Forward]
Capital contributions			$ 30

Fair Value Measurements (Narrat

Fair Value Measurements (Narrative) (Details) - USD ($) $ in Thousands	Dec. 20, 2011	Dec. 31, 2016	Dec. 31, 2015	Aug. 16, 2012
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment available for sale		$ 16,800	$ 17,400
Available-for-sale securities, current portion		400	400
Fair Value, Discount Amount, Available for sales securities		$ 3,100	3,200
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		2,200	2,700
Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale securities, gross		21,000
Investment available for sale		$ 17,259	$ 17,839
Debt security, interest rate		7.50%
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 | Peninsula
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt instrument, stated interest rate			8.38%	8.375%

Fair Value Measurements (Balanc

Fair Value Measurements (Balances Measured at Fair Value) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available-for-sale securities, current portion	$ 400	$ 400
Assets
Cash and cash equivalents	193,862	158,821	$ 145,341	$ 140,311
Restricted cash	16,488	19,030
Investment available for sale	16,800	17,400
Fair Value, Measurements, Nonrecurring [Member]
Assets
Outstanding principal		3,322,475
Fair Value, Measurements, Recurring
Liabilities
Contingent payments	3,038	3,632
Assets
Cash and cash equivalents	193,862	158,821
Restricted cash	16,488	19,030
Investment available for sale	17,259	17,839
Fair Value, Measurements, Recurring | Fair Value, Inputs, Level 1 [Member]
Liabilities
Contingent payments	0	0
Assets
Cash and cash equivalents		158,821
Cash and cash equivalents	193,862
Restricted cash		19,030
Investment available for sale	0	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
Fair Value, Measurements, Recurring | Fair Value, Inputs, Level 3 [Member]
Liabilities
Contingent payments	3,038	3,632
Assets
Cash and cash equivalents	0	0
Restricted cash	0	0
Investment available for sale	17,259	17,839
Parent Company [Member]
Assets
Cash and cash equivalents	1,212	2	$ 2	$ 0
Outstanding principal	$ 3,283,129	2,309,725
Estimate of Fair Value Measurement [Member] | Fair Value, Measurements, Nonrecurring [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt instrument		3,366,251
Estimate of Fair Value Measurement [Member] | Parent Company [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt instrument		2,348,120
Senior Notes | Senior Notes Due 2020 [Member] | Parent Company [Member]
Assets
Outstanding principal		350,000
Senior Notes | Senior Notes Due 2020 [Member] | 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		$ 772,500
Earnout on Excess of EBITDA in 2015 | Estimated Probability [Member] | Fair Value, Measurements, Recurring | Fair Value, Inputs, Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques, Unobservable Inputs, Rate, Percentage	10.30%

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, 2016	Dec. 31, 2015
Investment available for sale
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Balance at January 1, 2015	$ 17,839	$ 18,357
Total gains (losses) (realized or unrealized):
Included in earnings	130	125
Included in other comprehensive income (loss)	(299)	(263)
Purchases, sales, issuances and settlements:
Settlements	(411)
Balance at December 31, 2016	17,259	17,839
Purchases, sales, issuances and settlements:
Settlements		380
Earnout on Excess of EBITDA in 2015
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Balance at January 1, 2016	0	(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
Balance at December 31, 2016		0
Contingent Payments
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Balance at January 1, 2016	(3,632)	(3,792)
Total gains (losses) (realized or unrealized):
Included in earnings	(600)	(627)
Included in other comprehensive income (loss)	0	0
Purchases, sales, issuances and settlements:
Settlements	(848)	(883)
Balance at December 31, 2016	$ (3,038)	$ (3,632)
Non-operating income | Investment available for sale
Total gains (losses) (realized or unrealized):
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Gain (Loss) Included in Earnings, Description	0	0
Non-operating income | Earnout on Excess of EBITDA in 2015
Total gains (losses) (realized or unrealized):
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Gain (Loss) Included in Earnings, Description		0
Non-operating income | Contingent Payments
Total gains (losses) (realized or unrealized):
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Gain (Loss) Included in Earnings, Description	346	(96)

Fair Value Measurements (Valuat

Fair Value Measurements (Valuation Techniques) (Details)	12 Months Ended
	Dec. 31, 2016
Discount Rate [Member] | Fair Value, Measurements, Recurring | Contingent Payments | Fair Value, Inputs, Level 3 [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques, Unobservable Inputs, Rate, Percentage	18.50%

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, 2016	Dec. 31, 2015
Liabilities
Obligation under assessment arrangements	$ 33,456	$ 35,126
Other financial instruments	100	200
Carrying Value
Liabilities
Obligation under assessment arrangements	26,660	27,660
Other financial instruments	97	186
Estimated Fair Value
Liabilities
Obligation under assessment arrangements	27,054	28,381
Other financial instruments	$ 97	$ 186

Fair Value Measurements (Fai110

Fair Value Measurements (Fair Value Balance Sheet Long-Term Debt Grouping) (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015	May 21, 2015	Aug. 16, 2012	Nov. 10, 2010
Fair Value, Measurements, Nonrecurring [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Outstanding principal		$ 3,322,475
Fair Value, Measurements, Nonrecurring [Member] | Carrying Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt		3,269,549
Fair Value, Measurements, Nonrecurring [Member] | Estimated Fair Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt instrument		3,366,251
Parent Company [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Outstanding principal	$ 3,283,129	2,309,725
Long-term debt		2,277,299
Parent Company [Member] | Carrying Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt		2,277,299
Parent Company [Member] | Estimated Fair Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt instrument		2,348,120
Parent Company [Member] | Other
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt	591
Parent Company [Member] | Other | Fair Value, Inputs, Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Outstanding principal	591
Parent Company [Member] | Bank Credit Facility | Bank Credit Facility
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Outstanding principal		1,209,725
Long-term debt	1,752,147	1,197,277
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	1,782,538
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	1,752,147	1,197,277
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	1,791,853	1,202,870
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					9.125%
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	738,791	342,956
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	$ 806,250	$ 372,750
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%	6.88%	6.875%		6.875%
Outstanding principal		$ 750,000
Long-term debt	$ 738,791	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	737,926
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	804,375
Parent Company [Member] | Holdco Note | Fixed Rate Debt | Fair Value, Measurements, Nonrecurring [Member] | Fair Value, Inputs, Level 3 [Member] | Carrying Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt	591
Parent Company [Member] | Holdco Note | 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	591
Consolidated, Excluding Borgata [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Outstanding principal	3,283,129	3,322,475
Long-term debt		3,269,549
Consolidated, Excluding Borgata [Member] | Carrying Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt	3,229,455
Consolidated, Excluding Borgata [Member] | Estimated Fair Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt instrument	$ 3,403,069
Peninsula
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Outstanding principal		1,012,750
Long-term debt		992,250
Peninsula | Carrying Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt		992,250
Peninsula | Estimated Fair Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt instrument		1,018,131
Peninsula | Bank Credit Facility | Bank Credit Facility
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Outstanding principal		662,750
Long-term debt		648,607
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
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
Peninsula | 8.375% Senior Notes due 2018 | Senior Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt instrument, stated interest rate		8.38%		8.375%
Outstanding principal		$ 350,000
Long-term debt		343,643
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
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

Employee Benefit Plans (Details

Employee Benefit Plans (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Contributions based on wages paid to covered employees	$ 1.5	$ 1.4	$ 1.4
Voluntary contributions to the 401(k) profit-sharing plans and trusts	$ 3.9	$ 3.3	$ 4.1

Segment Information (Certain Se

Segment Information (Certain Segment Operating Data and Other) (Details) $ in Thousands	3 Months Ended								7 Months Ended	9 Months Ended	12 Months Ended
	Dec. 31, 2016USD ($)	Sep. 30, 2016USD ($)	Jun. 30, 2016USD ($)	Mar. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Sep. 30, 2015USD ($)	Jun. 30, 2015USD ($)	Mar. 31, 2015USD ($)	Jul. 31, 2016USD ($)	Sep. 30, 2014USD ($)	Dec. 31, 2016USD ($)segment	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)
Segment Reporting, Certain Operating Data and Reconciling Item for Adjusted EBITDA from Segment to Consolidated [Line Items]
Net Revenues	$ 554,823	$ 531,901	$ 544,874	$ 552,378	$ 542,674	$ 546,313	$ 559,867	$ 550,578			$ 2,183,976	$ 2,199,432	$ 2,142,255
Corporate expense											72,668	76,941	75,626
Depreciation and amortization											196,226	207,118	208,915
Project development, preopening and writedowns												6,907	13,747
Share-based compensation expense											15,518	19,264	18,476
Impairments of assets										$ 12,100	38,302	18,565	48,681
Other operating charges, net											284	907	13
Operating Income (Loss)	$ 29,971	$ 67,916	$ 80,490	$ 82,250	$ 46,802	$ 69,423	$ 83,094	$ 71,883			$ 260,627	271,202	173,732
Number of reportable segments | segment											3
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											$ 536,330	527,391	467,344
Corporate expense											(59,875)	(60,177)	(59,420)
Reportable Segment Adjusted EBITDA											596,205	587,568	526,764
Deferred rent											3,266	3,428	3,616
Depreciation and amortization											196,226	207,118	208,915
Project development, preopening and writedowns											22,107	6,907	13,747
Share-based compensation expense											15,518	19,264	18,666
Impairments of assets											38,302	18,565	48,681
Other operating charges, net											284	907	(13)
Total other operating costs and expenses											275,703	256,189	293,612
Operating Income (Loss)											260,627	271,202	173,732
Las Vegas Locals
Segment Reporting, Certain Operating Data and Reconciling Item for Adjusted EBITDA from Segment to Consolidated [Line Items]
Net Revenues											647,867	610,107	592,652
Total Reportable Segment Adjusted EBITDA											176,420	157,312	144,397
Downtown Las Vegas
Segment Reporting, Certain Operating Data and Reconciling Item for Adjusted EBITDA from Segment to Consolidated [Line Items]
Net Revenues											236,385	234,191	224,275
Total Reportable Segment Adjusted EBITDA											52,420	49,314	37,309
Midwest and South
Segment Reporting, Certain Operating Data and Reconciling Item for Adjusted EBITDA from Segment to Consolidated [Line Items]
Net Revenues											1,299,724	1,355,134	1,325,328
Total Reportable Segment Adjusted EBITDA											$ 367,365	380,942	345,058
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									$ 485,510			804,166	179,147
Operating Income (Loss)									$ 118,698			$ 146,842	$ 21,251

Segment Information (Reconcilia

Segment Information (Reconciliation of Assets) (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	$ 4,670,751	$ 4,350,900
Reportable Segment [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	4,499,484	3,928,125
Las Vegas Locals
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	1,785,858	1,155,224
Downtown Las Vegas
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	157,319	138,159
Midwest and South
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	2,556,307	2,634,742
Corporate
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	$ 171,267	$ 422,775

Segment Information (Reconci114

Segment Information (Reconciliation of Capital Expenditures) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Segment Reporting, Other Significant Reconciling Item [Line Items]
Capital Expenditures	$ (160,427)	$ (128,305)	$ (121,813)
Change in Accrued Property Additions	(69)	2,865	15,938
Cash-Based Capital Expenditures	160,358	131,170	137,751
Las Vegas Locals
Segment Reporting, Other Significant Reconciling Item [Line Items]
Capital Expenditures	(42,069)	(41,772)	(31,653)
Downtown Las Vegas
Segment Reporting, Other Significant Reconciling Item [Line Items]
Capital Expenditures	(28,431)	(13,000)	(9,917)
Midwest and South
Segment Reporting, Other Significant Reconciling Item [Line Items]
Capital Expenditures	(73,255)	(60,887)	(89,029)
Reportable Segment [Member]
Segment Reporting, Other Significant Reconciling Item [Line Items]
Capital Expenditures	(143,755)	(115,659)	(130,599)
Corporate
Segment Reporting, Other Significant Reconciling Item [Line Items]
Capital Expenditures	$ (16,672)	$ (12,646)	$ (8,786)

Selected Quarterly Financial115

Selected Quarterly Financial Information (Unaudited) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Quarterly Financial Information Disclosure [Abstract]
Net Revenues	$ 554,823	$ 531,901	$ 544,874	$ 552,378	$ 542,674	$ 546,313	$ 559,867	$ 550,578	$ 2,183,976	$ 2,199,432	$ 2,142,255
Operating Income (Loss)	29,971	67,916	80,490	82,250	46,802	69,423	83,094	71,883	260,627	271,202	173,732
Income (Loss) from Continuing Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest	10,742	161,864	11,307	21,560	(14,434)	7,015	(12,390)	30,504	205,473	10,695	(50,625)
Income from discontinued operations, net of tax	1,478	180,707	18,715	11,630	7,565	18,410	5,965	4,599	212,530	36,539	8,987
Net Income (Loss) Attributable to Parent	$ 12,220	$ 342,571	$ 30,022	$ 33,190	$ (6,869)	$ 25,425	$ (6,425)	$ 35,103	$ 418,003	$ 47,234	$ (53,041)
Continuing operations	$ 0.10	$ 1.41	$ 0.10	$ 0.19	$ (0.13)	$ 0.06	$ (0.11)	$ 0.27	$ 1.79	$ 0.10	$ (0.46)
Discontinued operations	0.01	1.58	0.16	0.10	0.07	0.17	0.05	0.04	1.86	0.32	(0.02)
Basic net income (loss) per common share	0.11	2.99	0.26	0.29	(0.06)	0.23	(0.06)	0.31	3.65	0.42	(0.48)
Continuing operations	0.10	1.40	0.10	0.19	(0.13)	0.06	(0.11)	0.27	1.78	0.10	(0.46)
Discontinued operations	0.01	1.57	0.16	0.10	0.07	0.16	0.05	0.04	1.85	0.32	(0.02)
Diluted net income (loss) per common share	$ 0.11	$ 2.97	$ 0.26	$ 0.29	$ (0.06)	$ 0.22	$ (0.06)	$ 0.31	$ 3.63	$ 0.42	$ (0.48)

Condensed Consolidating Fina116

Condensed Consolidating Financial Information (Balance Sheets) (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Dec. 31, 2013
Condensed Financial Statements, Captions [Line Items]
Cash and cash equivalents	$ 193,862	$ 158,821	$ 145,341		$ 140,311
Other current assets	114,085	98,411
Property and equipment, net	2,605,169	2,225,342
Investments in subsidiaries	0	0		$ 221,400
Intercompany receivable	0	0
Other assets, net	49,205	48,341
Assets
Intangible assets, net	881,954	890,054	934,249		1,010,660
Goodwill, net	826,476	685,310	685,310		685,310
Disposal Group, Including Discontinued Operation, Other Assets, Noncurrent		244,621
Assets	4,670,751	4,350,900
Liabilities and Stockholders’ Equity
Current maturities of long-term debt	30,336	29,750
Other current liabilities	335,168	325,321
Accumulated losses of subsidiaries in excess of investment	0	0
Intercompany payable	0	0
Long-term debt, net of current maturities and debt issuance costs	3,199,119	3,239,799
Other long-term liabilities	(172,002)	(248,019)
Preferred stock	0	0
Common stock	1,129	1,117
Additional paid-in capital	953,440	945,041
Retained earnings (deficit)	(19,878)	(437,881)
Accumulated other comprehensive income (loss)	(615)	(316)
Total Boyd Gaming Corporation stockholders’ equity	934,076	507,961
Noncontrolling interest	50	50	50		180,450
Total stockholders’ equity	934,126	508,011	438,087		650,437
Total liabilities and stockholders’ equity	4,670,751	4,350,900
Boyd
Condensed Financial Statements, Captions [Line Items]
Cash and cash equivalents	1,212	2	2		0
Other current assets	78,915	14,602
Property and equipment, net	73,180	68,515
Investments in subsidiaries	4,505,897	3,547,690
Intercompany receivable	0	0
Other assets, net	13,598	12,521
Assets
Intangible assets, net	0	0
Goodwill, net	0	0
Disposal Group, Including Discontinued Operation, Other Assets, Noncurrent		0
Assets	4,672,802	3,643,330
Liabilities and Stockholders’ Equity
Current maturities of long-term debt	30,250	21,500
Other current liabilities	93,762	102,946
Accumulated losses of subsidiaries in excess of investment	0	0
Intercompany payable	521,002	720,400
Long-term debt, net of current maturities and debt issuance costs	3,198,613	2,255,800
Other long-term liabilities	104,901	(34,723)
Total Boyd Gaming Corporation stockholders’ equity	934,076	507,961
Noncontrolling interest	0	0
Total stockholders’ equity	934,076	507,961
Total liabilities and stockholders’ equity	4,672,802	3,643,330
Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Cash and cash equivalents	168,898	156,116	143,580		137,621
Other current assets	9,644	73,902
Property and equipment, net	2,096,764	2,120,455
Investments in subsidiaries	139,465	0
Intercompany receivable	1,464,361	1,702,317
Other assets, net	27,551	17,527
Assets
Intangible assets, net	825,667	865,995
Goodwill, net	672,067	684,529
Disposal Group, Including Discontinued Operation, Other Assets, Noncurrent		244,621
Assets	5,404,417	5,865,462
Liabilities and Stockholders’ Equity
Current maturities of long-term debt	0	8,250
Other current liabilities	179,624	198,590
Accumulated losses of subsidiaries in excess of investment	0	4,507
Intercompany payable	0	0
Long-term debt, net of current maturities and debt issuance costs	0	983,999
Other long-term liabilities	(298,624)	(213,296)
Total Boyd Gaming Corporation stockholders’ equity	4,926,169	4,456,820
Noncontrolling interest	0	0
Total stockholders’ equity	4,926,169	4,456,820
Total liabilities and stockholders’ equity	5,404,417	5,865,462
Non-Guarantor Subsidiaries (100% Owned)
Condensed Financial Statements, Captions [Line Items]
Cash and cash equivalents	23,752	2,482	1,540		2,590
Other current assets	25,979	10,415
Property and equipment, net	435,225	36,372
Investments in subsidiaries	0	0
Intercompany receivable	0	0
Other assets, net	8,056	18,293
Assets
Intangible assets, net	56,287	24,059
Goodwill, net	154,409	781
Disposal Group, Including Discontinued Operation, Other Assets, Noncurrent		0
Assets	703,708	92,402
Liabilities and Stockholders’ Equity
Current maturities of long-term debt	86	0
Other current liabilities	63,211	24,071
Accumulated losses of subsidiaries in excess of investment	8,257	302
Intercompany payable	942,155	981,688
Long-term debt, net of current maturities and debt issuance costs	506	0
Other long-term liabilities	(21,721)	0
Total Boyd Gaming Corporation stockholders’ equity	(288,786)	(913,659)
Noncontrolling interest	0	0
Total stockholders’ equity	(288,786)	(913,659)
Total liabilities and stockholders’ equity	703,708	92,402
Non-Guarantor Subsidiaries (Not 100% Owned)
Condensed Financial Statements, Captions [Line Items]
Cash and cash equivalents	0	221	219		100
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
Disposal Group, Including Discontinued Operation, Other Assets, Noncurrent		0
Assets	0	221
Liabilities and Stockholders’ Equity
Current maturities of long-term debt	0	0
Other current liabilities	0	0
Accumulated losses of subsidiaries in excess of investment	0	0
Intercompany payable	254	475
Long-term debt, net of current maturities and debt issuance costs	0	0
Other long-term liabilities	0	0
Total Boyd Gaming Corporation stockholders’ equity	(254)	(254)
Noncontrolling interest	0	0
Total stockholders’ equity	(254)	(254)
Total liabilities and stockholders’ equity	0	221
Eliminations [Member]
Condensed Financial Statements, Captions [Line Items]
Cash and cash equivalents	0	0	$ 0		$ 0
Other current assets	(453)	(508)
Property and equipment, net	0	0
Investments in subsidiaries	(4,645,362)	(3,547,690)
Intercompany receivable	(1,464,361)	(1,702,317)
Other assets, net	0	0
Assets
Intangible assets, net	0	0
Goodwill, net	0	0
Disposal Group, Including Discontinued Operation, Other Assets, Noncurrent		0
Assets	(6,110,176)	(5,250,515)
Liabilities and Stockholders’ Equity
Current maturities of long-term debt	0	0
Other current liabilities	(1,429)	(286)
Accumulated losses of subsidiaries in excess of investment	(8,257)	(4,809)
Intercompany payable	(1,463,411)	(1,702,563)
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	(4,637,129)	(3,542,907)
Noncontrolling interest	50	50
Total stockholders’ equity	(4,637,079)	(3,542,857)
Total liabilities and stockholders’ equity	$ (6,110,176)	$ (5,250,515)

Condensed Consolidating Fina117

Condensed Consolidating Financial Information (Income Statements) (Details) - USD ($) $ in Thousands	3 Months Ended								9 Months Ended	12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Sep. 30, 2014	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Condensed Financial Statements, Captions [Line Items]
Net Revenues	$ 554,823	$ 531,901	$ 544,874	$ 552,378	$ 542,674	$ 546,313	$ 559,867	$ 550,578		$ 2,183,976	$ 2,199,432	$ 2,142,255
Costs and Expenses
Operating										1,171,733	1,190,824	1,184,442
Selling, general and administrative										322,009	322,420	327,599
Maintenance and utilities										100,020	104,548	109,526
Depreciation and amortization										196,226	207,118	208,915
Corporate expense										72,668	76,941	75,626
Project development, preopening and writedowns											6,907	13,747
Project development, preopening and writedowns										22,107	6,907	13,747
Impairments of assets									$ 12,100	38,302	18,565	48,681
Other operating charges, net										(284)	(907)	(13)
Intercompany expenses										0	0	0
Costs and Expenses										1,923,349	1,928,230	1,968,523
Equity in earnings of subsidiaries										0	0	0
Operating Income (Loss)	29,971	67,916	80,490	82,250	46,802	69,423	83,094	71,883		260,627	271,202	173,732
Other expense (income)
Interest expense, net										209,731	222,732	228,181
Loss on early extinguishments and modifications of debt										42,364	40,733	1,536
Other, net										545	3,676	48
Total other expense, net										(252,640)	(267,141)	(229,765)
Income (loss) from continuing operations before income taxes										7,987	4,061	(56,033)
Income taxes benefit										197,486	6,634	5,408
Income (Loss) from Continuing Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest	10,742	161,864	11,307	21,560	(14,434)	7,015	(12,390)	30,504		205,473	10,695	(50,625)
Income from discontinued operations, net of tax	1,478	180,707	18,715	11,630	7,565	18,410	5,965	4,599		212,530	36,539	8,987
Net income (loss)										418,003	47,234	(41,638)
Less: net income (loss) attributable to noncontrolling interest												(11,403)
Net Income (Loss) Attributable to Parent	$ 12,220	$ 342,571	$ 30,022	$ 33,190	$ (6,869)	$ 25,425	$ (6,425)	$ 35,103		418,003	47,234	(53,041)
Comprehensive income (loss)										417,704	46,971	(51,577)
Boyd
Condensed Financial Statements, Captions [Line Items]
Net Revenues										121,939	121,541	117,159
Costs and Expenses
Operating										1,200	1,800	1,800
Selling, general and administrative										49,938	48,173	46,708
Maintenance and utilities										0	0	0
Depreciation and amortization										8,767	6,179	5,667
Corporate expense										66,703	71,700	71,951
Project development, preopening and writedowns										18,079	884	105
Impairments of assets										1,440	0	320
Other operating charges, net										(181)	(599)	(164)
Intercompany expenses										(1,205)	(1,204)	(1,204)
Costs and Expenses										147,513	130,539	127,919
Equity in earnings of subsidiaries										(442,902)	190,570	(85,268)
Operating Income (Loss)										417,328	181,572	74,508
Other expense (income)
Interest expense, net										(157,923)	(125,890)	(132,204)
Loss on early extinguishments and modifications of debt										28,356	30,829	0
Other, net										1	396	793
Total other expense, net										186,280	(157,115)	(131,411)
Income (loss) from continuing operations before income taxes										231,048	24,457	(56,903)
Income taxes benefit										(186,955)	(22,777)	(3,862)
Income (Loss) from Continuing Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest										418,003	47,234	(53,041)
Income from discontinued operations, net of tax										0	0	0
Net income (loss)										418,003	47,234
Less: net income (loss) attributable to noncontrolling interest												0
Net Income (Loss) Attributable to Parent												(53,041)
Comprehensive income (loss)										417,704	46,971	(51,577)
Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Net Revenues										2,127,064	2,173,147	2,114,021
Costs and Expenses
Operating										1,112,717	1,145,181	1,134,312
Selling, general and administrative										260,014	267,661	273,924
Maintenance and utilities										98,741	103,086	108,002
Depreciation and amortization										180,463	196,865	200,356
Corporate expense										1,738	1,781	1,849
Project development, preopening and writedowns										(3,297)	2,351	8,894
Impairments of assets										36,862	17,500	41,090
Other operating charges, net										(103)	(308)	177
Intercompany expenses										(140,671)	(140,971)	(134,710)
Costs and Expenses										1,828,012	1,875,704	1,902,960
Equity in earnings of subsidiaries										(2,039)	(2,204)	(2,764)
Operating Income (Loss)										297,013	295,239	208,297
Other expense (income)
Interest expense, net										51,773	96,818	95,953
Loss on early extinguishments and modifications of debt										14,008	9,904	1,536
Other, net										617	2,959	(683)
Total other expense, net										(66,398)	(109,681)	(96,806)
Income (loss) from continuing operations before income taxes										230,615	185,558	111,491
Income taxes benefit										10,405	(16,089)	1,644
Income (Loss) from Continuing Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest										241,020	169,469	113,135
Income from discontinued operations, net of tax										212,530	36,539	(13,819)
Net income (loss)										453,550	206,008
Less: net income (loss) attributable to noncontrolling interest												0
Net Income (Loss) Attributable to Parent												99,316
Comprehensive income (loss)										453,251	205,745	100,780
Non-Guarantor Subsidiaries (100% Owned)
Condensed Financial Statements, Captions [Line Items]
Net Revenues										78,308	48,353	48,687
Costs and Expenses
Operating										57,816	43,843	48,330
Selling, general and administrative										12,055	6,604	7,187
Maintenance and utilities										1,279	1,462	1,523
Depreciation and amortization										6,996	4,074	2,892
Corporate expense										4,227	3,460	1,826
Project development, preopening and writedowns										7,325	3,596	4,586
Impairments of assets										0	1,065	7,271
Other operating charges, net										0	0	0
Intercompany expenses										(1,461)	(1,416)	(1,478)
Costs and Expenses										91,159	65,520	75,093
Equity in earnings of subsidiaries										0	(76)	(162)
Operating Income (Loss)										(12,851)	(17,243)	(26,568)
Other expense (income)
Interest expense, net										35	24	24
Loss on early extinguishments and modifications of debt										0	0	0
Other, net										(73)	321	1,524
Total other expense, net										38	(345)	(1,548)
Income (loss) from continuing operations before income taxes										(12,813)	(17,588)	(28,116)
Income taxes benefit										126	(54)	(98)
Income (Loss) from Continuing Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest										(12,687)	(17,642)	(28,214)
Income from discontinued operations, net of tax										0	0	0
Net income (loss)										(12,687)	(17,642)
Less: net income (loss) attributable to noncontrolling interest												0
Net Income (Loss) Attributable to Parent												(28,214)
Comprehensive income (loss)										(12,687)	(17,642)	(28,214)
Non-Guarantor Subsidiaries (Not 100% Owned)
Condensed Financial Statements, Captions [Line Items]
Net Revenues										0	0	0
Costs and Expenses
Operating										0	0	0
Selling, general and administrative										0	0	0
Maintenance and utilities										0	0	1
Depreciation and amortization										0	0	0
Corporate expense										0	0	0
Project development, preopening and writedowns										0	76	162
Impairments of assets										0	0	0
Other operating charges, net										0	0	0
Intercompany expenses										0	0	0
Costs and Expenses										0	76	163
Equity in earnings of subsidiaries										0	0	0
Operating Income (Loss)										0	(76)	(163)
Other expense (income)
Interest expense, net										0	0	0
Loss on early extinguishments and modifications 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										0	(76)	(163)
Income taxes benefit										0	0	0
Income (Loss) from Continuing Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest										0	(76)	(163)
Income from discontinued operations, net of tax										0	0	22,806
Net income (loss)										0	(76)
Less: net income (loss) attributable to noncontrolling interest												0
Net Income (Loss) Attributable to Parent												22,643
Comprehensive income (loss)										0	(76)	22,643
Eliminations [Member]
Condensed Financial Statements, Captions [Line Items]
Net Revenues										(143,335)	(143,609)	(137,612)
Costs and Expenses
Operating										0	0	0
Selling, general and administrative										2	(18)	(220)
Maintenance and utilities										0	0	0
Depreciation and amortization										0	0	0
Corporate expense										0	0	0
Project development, preopening and writedowns										0	0	0
Impairments of assets										0	0	0
Other operating charges, net										0	0	0
Intercompany expenses										143,337	143,591	137,392
Costs and Expenses										(143,335)	(143,609)	(137,612)
Equity in earnings of subsidiaries										(440,863)	(188,290)	(82,342)
Operating Income (Loss)										(440,863)	(188,290)	(82,342)
Other expense (income)
Interest expense, net										0	0	0
Loss on early extinguishments and modifications 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										(440,863)	(188,290)	(82,342)
Income taxes benefit										0	0	0
Income (Loss) from Continuing Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest										(440,863)	(188,290)	(82,342)
Income from discontinued operations, net of tax										0	0	0
Net income (loss)										(440,863)	(188,290)
Less: net income (loss) attributable to noncontrolling interest												(11,403)
Net Income (Loss) Attributable to Parent												(93,745)
Comprehensive income (loss)										$ (440,564)	$ (188,027)	$ (95,209)

Condensed Consolidating Fina118

Condensed Consolidating Financial Information (Cash Flows) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Condensed Financial Statements, Captions [Line Items]
Change in cash classified as discontinued operations	$ 0	$ 0	$ 37,527
Cash flows from operating activities
Net cash from operating activities	302,881	325,751	289,898
Cash flows from investing activities
Capital expenditures	(160,358)	(131,170)	(137,751)
Proceeds (Payments) from Investments in Subsidiaries	0	0	153
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	14,207
Cash paid for acquisitions, net of cash received	(592,703)	0	0
Other investing activities	14,207	4,528	(5,912)
Net cash provided by (used in) investing activities	(738,854)	(126,642)	(143,510)
Cash flows from financing activities
Borrowings under bank credit facility	2,276,175	1,379,000	1,147,800
Payments under bank credit facility	(2,366,112)	(1,636,350)	(1,287,850)
Debt financing costs, net	(42,220)	(14,004)	(83)
Payments under note payable	0	0	(9)
Payments on Retirements of Long-term Debt	(700,000)	(657,813)	0
Premium and Consent Fees Paid	15,750	24,246	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	(1,295)	(3,689)	(1,791)
Proceeds from (Payments for) Other Financing Activities	(45)	0	30
Net cash provided by (used in) financing activities	(99,247)	(199,724)	(138,321)
Proceeds from Issuance of Senior Long-term Debt	750,000	750,000	0
Cash flows from operating activities	(27,796)	14,095	32,961
Cash flows from investing activities	598,057	0	(36,470)
Cash flows from financing activities	0	0	(37,055)
Net cash provided by (used in) discontinued operations	570,261	14,095	(40,564)
Change in cash and cash equivalents	35,041	13,480	(32,497)
Cash and cash equivalents, beginning of period	158,821	145,341	140,311
Cash and cash equivalents, end of period	193,862	158,821	145,341
Boyd
Condensed Financial Statements, Captions [Line Items]
Change in cash classified as discontinued operations			0
Cash flows from operating activities
Net cash from operating activities	(86,502)	102,080	(39,524)
Cash flows from investing activities
Capital expenditures	(42,840)	48,591	43,164
Proceeds (Payments) from Investments in Subsidiaries
Net Investing Activity with Affiliates	0	0	0
Proceeds from Equity Method Investment, Dividends or Distributions	9,150	11,200	5,300
Payments to (Proceeds from) Combined Other Investing Activities	0
Cash paid for acquisitions, net of cash received	(592,703)
Other investing activities		(3,292)	0
Net cash provided by (used in) investing activities	(626,393)	(34,099)	(37,864)
Cash flows from financing activities
Borrowings under bank credit facility	2,039,175	1,033,500	830,400
Payments under bank credit facility	1,466,362	(1,211,200)	910,700
Debt financing costs, net	(42,220)	14,004	83
Payments under note payable			0
Payments on Retirements of Long-term Debt	350,000	500,000
Premium and Consent Fees Paid	(15,750)	24,246
Net Financing Activity with Affiliates	(199,398)	(105,720)	155,952
Cash Dividends Paid to Parent Company by Unconsolidated Subsidiaries	0	(11,200)	(5,300)
Share-based compensation activities, net	1,295	(3,689)	(1,791)
Proceeds from (Payments for) Other Financing Activities	(45)		30
Net cash provided by (used in) financing activities	714,105	(67,981)	77,390
Proceeds from Issuance of Senior Long-term Debt	750,000	750,000
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	1,210	0	2
Cash and cash equivalents, beginning of period	2	2	0
Cash and cash equivalents, end of period	1,212	2	2
Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Change in cash classified as discontinued operations			0
Cash flows from operating activities
Net cash from operating activities	334,764	237,041	323,402
Cash flows from investing activities
Capital expenditures	(115,978)	(82,392)	(94,442)
Proceeds (Payments) from Investments in Subsidiaries			0
Net Investing Activity with Affiliates	237,956	(66,691)	(158,791)
Proceeds from Equity Method Investment, Dividends or Distributions	0	0	0
Payments to (Proceeds from) Combined Other Investing Activities	7,529
Cash paid for acquisitions, net of cash received	0
Other investing activities		1,236	(670)
Net cash provided by (used in) investing activities	129,507	(147,847)	(253,903)
Cash flows from financing activities
Borrowings under bank credit facility	237,000	345,500	317,400
Payments under bank credit facility	(899,750)	(425,150)	(377,150)
Debt financing costs, net	0	0	0
Payments under note payable			(9)
Payments on Retirements of Long-term Debt	(350,000)	(3)
Premium and Consent Fees Paid	0	0
Net Financing Activity with Affiliates	0	0	0
Cash Dividends Paid to Parent Company by Unconsolidated Subsidiaries	(9,000)	(11,100)	(5,200)
Share-based compensation activities, net	0	0	0
Proceeds from (Payments for) Other Financing Activities	0		0
Net cash provided by (used in) financing activities	(1,021,750)	(90,753)	(64,959)
Proceeds from Issuance of Senior Long-term Debt	0	0
Cash flows from operating activities	(27,796)	14,095	1,419
Cash flows from investing activities	598,057	0	0
Cash flows from financing activities	0	0	0
Net cash provided by (used in) discontinued operations	570,261	14,095	1,419
Change in cash and cash equivalents	12,782	12,536	5,959
Cash and cash equivalents, beginning of period	156,116	143,580	137,621
Cash and cash equivalents, end of period	168,898	156,116	143,580
Non-Guarantor Subsidiaries (100% Owned)
Condensed Financial Statements, Captions [Line Items]
Change in cash classified as discontinued operations			0
Cash flows from operating activities
Net cash from operating activities	55,815	(13,085)	1,847
Cash flows from investing activities
Capital expenditures	(1,540)	(187)	(145)
Proceeds (Payments) from Investments in Subsidiaries			0
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	6,678
Cash paid for acquisitions, net of cash received	0
Other investing activities		0	(5,242)
Net cash provided by (used in) investing activities	5,138	(187)	(5,387)
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	0	(157,810)
Premium and Consent Fees Paid	0	0
Net Financing Activity with Affiliates	(39,533)	172,124	2,590
Cash Dividends Paid to Parent Company by Unconsolidated Subsidiaries	(150)	(100)	(100)
Share-based compensation activities, net	0	0	0
Proceeds from (Payments for) Other Financing Activities	0		0
Net cash provided by (used in) financing activities	(39,683)	14,214	2,490
Proceeds from Issuance of Senior Long-term Debt	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	21,270	942	(1,050)
Cash and cash equivalents, beginning of period	2,482	1,540	2,590
Cash and cash equivalents, end of period	23,752	2,482	1,540
Non-Guarantor Subsidiaries (Not 100% Owned)
Condensed Financial Statements, Captions [Line Items]
Change in cash classified as discontinued operations			37,527
Cash flows from operating activities
Net cash from operating activities	0	(76)	4,290
Cash flows from investing activities
Capital expenditures	0	0	0
Proceeds (Payments) from Investments in Subsidiaries			153
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	0
Cash paid for acquisitions, net of cash received	0
Other investing activities		0	0
Net cash provided by (used in) investing activities	0	0	153
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	0	0
Premium and Consent Fees Paid	0	0
Net Financing Activity with Affiliates	(221)	78	132
Cash Dividends Paid to Parent Company by Unconsolidated Subsidiaries	0	0	0
Share-based compensation activities, net	0	0	0
Proceeds from (Payments for) Other Financing Activities	0		0
Net cash provided by (used in) financing activities	(221)	78	132
Proceeds from Issuance of Senior Long-term Debt	0	0
Cash flows from operating activities	0	0	31,542
Cash flows from investing activities	0	0	(36,470)
Cash flows from financing activities	0	0	(37,055)
Net cash provided by (used in) discontinued operations	0	0	(41,983)
Change in cash and cash equivalents	(221)	2	(37,408)
Cash and cash equivalents, beginning of period	221	219	100
Cash and cash equivalents, end of period	0	221	219
Eliminations [Member]
Condensed Financial Statements, Captions [Line Items]
Change in cash classified as discontinued operations			0
Cash flows from operating activities
Net cash from operating activities	(1,196)	(209)	(117)
Cash flows from investing activities
Capital expenditures	0	0	0
Proceeds (Payments) from Investments in Subsidiaries
Net Investing Activity with Affiliates	(237,956)	66,691	158,791
Proceeds from Equity Method Investment, Dividends or Distributions	(9,150)	(11,200)	(5,300)
Payments to (Proceeds from) Combined Other Investing Activities	0
Cash paid for acquisitions, net of cash received	0
Other investing activities		0	0
Net cash provided by (used in) investing activities	(247,106)	55,491	153,491
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	0	0
Premium and Consent Fees Paid	0	0
Net Financing Activity with Affiliates	239,152	(66,482)	(158,674)
Share-based compensation activities, net	0	0	0
Proceeds from (Payments for) Other Financing Activities	0		0
Net cash provided by (used in) financing activities	248,302	(55,282)	(153,374)
Proceeds from Issuance of Senior Long-term Debt	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	0	0
Cash and cash equivalents, beginning of period	0	0	0
Cash and cash equivalents, end of period	$ 0	$ 0	$ 0

Condensed Consolidating Fina119

Condensed Consolidating Financial Information (Narrative) (Details) - Boyd	Dec. 31, 2016	Mar. 28, 2016	Dec. 31, 2015	May 21, 2015	Nov. 10, 2010
For the year ending December 31,
Subsidiaries, Ownership Percentage					100.00%
Senior Notes | Senior Notes Due 2023 [Member]
For the year ending December 31,
Debt instrument, stated interest rate	6.875%		6.88%	6.875%	6.875%
Subsidiaries, Ownership Percentage				100.00%
Senior Notes | Senior Notes Due 2026 [Member]
For the year ending December 31,
Debt instrument, stated interest rate	6.375%	6.375%		6.375%
Subsidiaries, Ownership Percentage				100.00%

Condensed Consolidating Fina120

Condensed Consolidating Financial Information Schedule of adjustments (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Schedule of adjustments [Line Items]
Net income (loss)									$ 418,003	$ 47,234	$ (41,638)
Income (Loss) from Continuing Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest	$ 10,742	$ 161,864	$ 11,307	$ 21,560	$ (14,434)	$ 7,015	$ (12,390)	$ 30,504	205,473	10,695	(50,625)
Assets	4,670,751				4,350,900				4,670,751	4,350,900
Net cash from operating activities									302,881	325,751	289,898
Boyd
Schedule of adjustments [Line Items]
Net income (loss)									418,003	47,234
Income (Loss) from Continuing Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest									418,003	47,234	(53,041)
Assets	4,672,802				3,643,330				4,672,802	3,643,330
Net cash from operating activities									(86,502)	102,080	(39,524)
Guarantor Subsidiaries
Schedule of adjustments [Line Items]
Net income (loss)									453,550	206,008
Income (Loss) from Continuing Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest									241,020	169,469	113,135
Assets	5,404,417				5,865,462				5,404,417	5,865,462
Net cash from operating activities									334,764	237,041	323,402
Non-Guarantor Subsidiaries (100% Owned)
Schedule of adjustments [Line Items]
Net income (loss)									(12,687)	(17,642)
Income (Loss) from Continuing Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest									(12,687)	(17,642)	(28,214)
Assets	703,708				92,402				703,708	92,402
Net cash from operating activities									55,815	(13,085)	1,847
Non-Guarantor Subsidiaries (Not 100% Owned)
Schedule of adjustments [Line Items]
Net income (loss)									0	(76)
Income (Loss) from Continuing Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest									0	(76)	(163)
Assets	$ 0				$ 221				0	221
Net cash from operating activities									$ 0	$ (76)	$ 4,290

Related Party Transactions (Det

Related Party Transactions (Details)	Dec. 31, 2016
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%

Subsequent Events (Details)

Subsequent Events (Details)	Feb. 18, 2017
Subsequent Event [Line Items]
Land Purchase Options, Description	43

Schedule I (Details)

Schedule I (Details) - USD ($) $ in Thousands	3 Months Ended								9 Months Ended	12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Sep. 30, 2014	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Condensed Financial Statements, Captions [Line Items]
Net cash from operating activities										$ 302,881	$ 325,751	$ 289,898
Net Revenues	$ 554,823	$ 531,901	$ 544,874	$ 552,378	$ 542,674	$ 546,313	$ 559,867	$ 550,578		2,183,976	2,199,432	2,142,255
Operating										1,171,733	1,190,824	1,184,442
Selling, general and administrative										322,009	322,420	327,599
Maintenance and utilities										100,020	104,548	109,526
Depreciation and amortization										196,226	207,118	208,915
Corporate expense										72,668	76,941	75,626
Project development, preopening and writedowns										22,107	6,907	13,747
Impairments of assets									$ 12,100	38,302	18,565	48,681
Other operating charges, net										284	907	13
Intercompany expenses										0	0	0
Total operating costs and expenses										1,923,349	1,928,230	1,968,523
Equity in Earnings of Subsidiaries										0	0	0
Operating Income (Loss)	29,971	67,916	80,490	82,250	46,802	69,423	83,094	71,883		260,627	271,202	173,732
Interest Income (Expense), Nonoperating, Net										(209,731)	(222,732)	(228,181)
Loss on early extinguishments and modifications of debt										42,364	40,733	1,536
Cash and cash equivalents	193,862				158,821					193,862	158,821	145,341	$ 140,311
Other current assets	114,085				98,411					114,085	98,411
Property and equipment, net	2,605,169				2,225,342					2,605,169	2,225,342
Investments in subsidiaries	0				0				$ 221,400	0	0
Intercompany receivable	0				0					0	0
Other assets, net	49,205				48,341					49,205	48,341
Intangible assets, net	881,954				890,054					881,954	890,054	934,249	1,010,660
Goodwill, net	826,476				685,310					826,476	685,310	685,310	685,310
Total assets	4,670,751				4,350,900					4,670,751	4,350,900
Current maturities of long-term debt	30,336				29,750					30,336	29,750
Other current liabilities	335,168				325,321					335,168	325,321
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	3,199,119				3,239,799					3,199,119	3,239,799
Other long-term liabilities	172,002				248,019					172,002	248,019
Common stock	1,129				1,117					1,129	1,117
Additional paid-in capital	953,440				945,041					953,440	945,041
Retained earnings (accumulated deficit)	(19,878)				(437,881)					(19,878)	(437,881)
Accumulated other comprehensive income (loss)	(615)				(316)					(615)	(316)
Total Boyd Gaming Corporation stockholders’ equity	934,076				507,961					934,076	507,961
Noncontrolling interest	50				50					50	50	50	180,450
Total stockholders’ equity	934,126				508,011					934,126	508,011	438,087	650,437
Total liabilities and stockholders’ equity	4,670,751				4,350,900					4,670,751	4,350,900
Other, net										545	3,676	48
Total other expense, net										(252,640)	(267,141)	(229,765)
Income (loss) from continuing operations before income taxes										7,987	4,061	(56,033)
Income Tax Expense (Benefit)										(197,486)	(6,634)	(5,408)
Income (Loss) from Continuing Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest	10,742	161,864	11,307	21,560	(14,434)	7,015	(12,390)	30,504		205,473	10,695	(50,625)
Income from discontinued operations, net of tax	1,478	180,707	18,715	11,630	7,565	18,410	5,965	4,599		212,530	36,539	8,987
Net income (loss)										418,003	47,234	(41,638)
Net (income) loss attributable to noncontrolling interest												11,403
Net Income (Loss) Attributable to Parent	12,220	$ 342,571	$ 30,022	$ 33,190	(6,869)	$ 25,425	$ (6,425)	$ 35,103		418,003	47,234	(53,041)
Fair value of adjustments to available-for-sale securities										(299)	(263)	824
Comprehensive income (loss)										417,704	46,971	(51,577)
Payments to Acquire Property, Plant, and Equipment										160,358	131,170	137,751
Cash paid for acquisitions, net of cash received										(592,703)	0	0
Proceeds (Payments) from Investments in Subsidiaries										0	0	153
Proceeds from Equity Method Investment, Dividends or Distributions										0	0	0
Payments to (Proceeds from) Combined Other Investing Activities										14,207
Other investing activities										14,207	4,528	(5,912)
Net cash used in investing activities										(738,854)	(126,642)	(143,510)
Borrowings under bank credit facility										2,276,175	1,379,000	1,147,800
Repayments of Combined Lines of Credit										2,366,112	1,636,350	1,287,850
Payments of Debt Issuance Costs										42,220	14,004	83
Payments under note payable										0	0	(9)
Payments on Retirements of Long-term Debt										(700,000)	(657,813)	0
Premium and Consent Fees Paid										15,750	24,246	0
Proceeds from Issuance of Senior Long-term Debt										750,000	750,000	0
Net Financing Activity with Affiliates										0	0	0
Share-based compensation activities, net										1,295	3,689	1,791
Proceeds from (Payments for) Other Financing Activities										(45)	0	30
Net Cash Provided by (Used in) Financing Activities										99,247	199,724	138,321
Cash and Cash Equivalents, Period Increase (Decrease)										35,041	13,480	(32,497)
Cash paid for interest, net of amounts capitalized										197,475	178,433	203,758
Cash paid (received) for income taxes, net of refunds										33,723	(1,159)	1,255
Supplemental Schedule of Non-cash Investing and Financing Activities
Payables incurred for capital expenditures										9,334	7,235	16,844
Boyd
Condensed Financial Statements, Captions [Line Items]
Net cash from operating activities										(86,502)	102,080	(39,524)
Net Revenues										121,939	121,541	117,159
Operating										1,200	1,800	1,800
Selling, general and administrative										49,938	48,173	46,708
Maintenance and utilities										0	0	0
Depreciation and amortization										8,767	6,179	5,667
Corporate expense										66,703	71,700	71,951
Impairments of assets										1,440	0	320
Other operating charges, net										181	599	164
Intercompany expenses										(1,205)	(1,204)	(1,204)
Total operating costs and expenses										147,513	130,539	127,919
Equity in Earnings of Subsidiaries										442,902	(190,570)	85,268
Operating Income (Loss)										417,328	181,572	74,508
Interest Income (Expense), Nonoperating, Net										157,923	125,890	132,204
Loss on early extinguishments and modifications of debt										28,356	30,829	0
Cash and cash equivalents	1,212				2					1,212	2	2	$ 0
Other current assets	78,915				14,602					78,915	14,602
Property and equipment, net	73,180				68,515					73,180	68,515
Investments in subsidiaries	4,505,897				3,547,690					4,505,897	3,547,690
Intercompany receivable	0				0					0	0
Other assets, net	13,598				12,521					13,598	12,521
Intangible assets, net	0				0					0	0
Goodwill, net	0				0					0	0
Total assets	4,672,802				3,643,330					4,672,802	3,643,330
Current maturities of long-term debt	30,250				21,500					30,250	21,500
Other current liabilities	93,762				102,946					93,762	102,946
Accumulated losses of subsidiaries in excess of investment	0				0					0	0
Intercompany payable	521,002				720,400					521,002	720,400
Long-term debt, net of current maturities and debt issuance costs	3,198,613				2,255,800					3,198,613	2,255,800
Other long-term liabilities	(104,901)				34,723					(104,901)	34,723
Total Boyd Gaming Corporation stockholders’ equity	934,076				507,961					934,076	507,961
Noncontrolling interest	0				0					0	0
Total stockholders’ equity	934,076				507,961					934,076	507,961
Total liabilities and stockholders’ equity	$ 4,672,802				$ 3,643,330					4,672,802	3,643,330
Other, net										1	396	793
Total other expense, net										186,280	(157,115)	(131,411)
Income (loss) from continuing operations before income taxes										231,048	24,457	(56,903)
Income Tax Expense (Benefit)										186,955	22,777	3,862
Income (Loss) from Continuing Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest										418,003	47,234	(53,041)
Income from discontinued operations, net of tax										0	0	0
Net income (loss)										418,003	47,234
Net (income) loss attributable to noncontrolling interest												0
Net Income (Loss) Attributable to Parent												(53,041)
Comprehensive income (loss)										417,704	46,971	(51,577)
Payments to Acquire Property, Plant, and Equipment										42,840	(48,591)	(43,164)
Cash paid for acquisitions, net of cash received										(592,703)
Proceeds (Payments) from Investments in Subsidiaries
Proceeds from Equity Method Investment, Dividends or Distributions										9,150	11,200	5,300
Payments to (Proceeds from) Combined Other Investing Activities										0
Other investing activities											(3,292)	0
Net cash used in investing activities										(626,393)	(34,099)	(37,864)
Borrowings under bank credit facility										2,039,175	1,033,500	830,400
Repayments of Combined Lines of Credit										(1,466,362)	1,211,200	(910,700)
Payments of Debt Issuance Costs										42,220	(14,004)	(83)
Payments under note payable												0
Payments on Retirements of Long-term Debt										350,000	500,000
Premium and Consent Fees Paid										(15,750)	24,246
Proceeds from Issuance of Senior Long-term Debt										750,000	750,000
Net Financing Activity with Affiliates										(199,398)	(105,720)	155,952
Share-based compensation activities, net										(1,295)	3,689	1,791
Proceeds from (Payments for) Other Financing Activities										(45)		30
Net Cash Provided by (Used in) Financing Activities										(714,105)	67,981	(77,390)
Cash and Cash Equivalents, Period Increase (Decrease)										$ 1,210	$ 0	$ 2

Schedule I Schedule I Footnotes

Schedule I Schedule I Footnotes - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Condensed Financial Statements, Captions [Line Items]
Cash Dividends Paid to Parent Company by Unconsolidated Subsidiaries	$ 0	$ 0	$ 0
Proceeds from Equity Method Investment, Dividends or Distributions	0	0	0
2,015	45,970
2,016	18,517
2,017	16,326
2,018	14,083
2,019	13,665
Thereafter	322,243
Lease obligations	430,804
Payments to (Proceeds from) Combined Other Investing Activities	14,207
Boyd
Condensed Financial Statements, Captions [Line Items]
Cash Dividends Paid to Parent Company by Unconsolidated Subsidiaries	0	11,200	5,300
2,015	30,336
2,016	76,441
2,017	30,346
2,018	266,102
2,019	432,295
Thereafter	2,447,609
Proceeds from Equity Method Investment, Dividends or Distributions	9,150	11,200	$ 5,300
Outstanding principal	(3,283,129)	$ (2,309,725)
Payments to (Proceeds from) Combined Other Investing Activities	$ 0

Unrecognized Tax Benefits (Deta

Unrecognized Tax Benefits (Details) $ in Millions	Dec. 31, 2016USD ($)
Income Tax Disclosure [Abstract]
Deferred Tax Assets, Operating Loss Carryforwards	$ 201.5