Boyd Gaming (BYD) 10-K 26 Feb 18 2017 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Feb. 21, 2018	Jun. 30, 2017
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, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	FY
Amendment Flag	false
Entity Common Stock, Shares Outstanding		112,507,885
Entity Well Known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Public Float			$ 2,012,667

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Current assets
Cash and cash equivalents	$ 203,104	$ 193,862
Restricted cash	24,175	16,488
Accounts receivable, net	40,322	30,371
Inventories	18,004	18,568
Prepaid expenses and other current assets	37,873	46,214
Income taxes receivable	5,185	2,444
Total current assets	328,663	307,947
Property and equipment, net	2,539,786	2,605,169
Other assets, net	81,128	49,205
Intangible assets, net	842,946	881,954
Goodwill, net	888,224	826,476
Deferred Income Taxes and Other Assets, Noncurrent	5,183	0
Total assets	4,685,930	4,670,751
Current liabilities
Accounts payable	106,323	84,086
Current maturities of long-term debt	23,981	30,336
Accrued liabilities	248,979	251,082
Income tax payable	21	0
Total current liabilities	379,304	365,504
Long-term debt, net of current maturities and debt issuance costs	3,051,899	3,199,119
Deferred income taxes	89,075	83,980
Other long-term tax liabilities	3,447	3,307
Other liabilities	61,229	84,715
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; 112,634,418 and 112,896,377 shares outstanding	1,126	1,129
Additional paid-in capital	931,858	953,440
Retained earnings (accumulated deficit)	168,174	(19,878)
Accumulated other comprehensive income (loss)	(182)	(615)
Total Boyd Gaming Corporation stockholders’ equity	1,100,976	934,076
Noncontrolling interest	0	50
Total stockholders’ equity	1,100,976	934,126
Total liabilities and stockholders’ equity	$ 4,685,930	$ 4,670,751

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2017	Dec. 31, 2016
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	112,634,418	112,896,377
Common stock, shares outstanding	112,634,418	112,896,377
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, 2017	Dec. 31, 2016	Dec. 31, 2015
Operating revenues:
Gaming	$ 1,972,422	$ 1,820,176	$ 1,847,167
Food and beverage	349,271	306,145	307,442
Room	188,689	170,816	163,509
Other	132,695	122,416	123,959
Gross revenues	2,643,077	2,419,553	2,442,077
Less promotional allowances	259,370	235,577	242,645
Net revenues	2,383,707	2,183,976	2,199,432
Operating costs and expenses:
Gaming	923,266	880,716	900,922
Food and beverage	194,524	170,053	168,096
Room	52,196	44,245	41,298
Other	77,129	76,719	80,508
Selling, general and administrative	362,037	322,009	322,420
Maintenance and utilities	109,462	100,020	104,548
Depreciation and amortization	217,522	196,226	207,118
Corporate expense	88,148	72,668	76,941
Project development, preopening and writedowns	14,454	22,107	6,907
Impairments of assets	(426)	38,302	18,565
Other operating items, net	1,900	284	907
Total operating costs and expenses	2,040,212	1,923,349	1,928,230
Operating income	343,495	260,627	271,202
Other expense (income)
Interest income	(1,818)	(2,961)	(1,858)
Interest expense, net of amounts capitalized	173,108	212,692	224,590
Loss on early extinguishments and modifications of debt	1,582	42,364	40,733
Other, net	(184)	545	3,676
Total other expense, net	172,688	252,640	267,141
Income from continuing operations before income taxes	170,807	7,987	4,061
Income tax (provision) benefit	(3,006)	197,486	6,634
Income from continuing operations, net of tax	167,801	205,473	10,695
Income from discontinued operations, net of tax	21,392	212,530	36,539
Net income	$ 189,193	$ 418,003	$ 47,234
Continuing operations	$ 1.46	$ 1.79	$ 0.10
Discontinued operations	0.19	1.86	0.32
Basic net income per common share	$ 1.65	$ 3.65	$ 0.42
Weighted average basic shares outstanding	114,957	114,507	112,789
Continuing operations	$ 1.45	$ 1.78	$ 0.10
Discontinued operations	0.19	1.85	0.32
Diluted net income per common share	$ 1.64	$ 3.63	$ 0.42
Weighted average diluted shares outstanding	115,628	115,189	113,676
Common Stock, Dividends, Per Share, Declared	$ 0.15	$ 0	$ 0

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Net Income (Loss) Attributable to Parent	$ 82,150	$ 22,976	$ 48,578	$ 35,489	$ 12,220	$ 342,571	$ 30,022	$ 33,190	$ 189,193	$ 418,003	$ 47,234
Other comprehensive income (loss), net of tax:
Fair value of adjustments to available-for-sale securities									433	(299)	(263)
Comprehensive income									189,626	417,704	46,971
Accumulated Other Comprehensive Loss, Net
Net Income (Loss) Attributable to Parent									0
Other comprehensive income (loss), net of tax:
Fair value of adjustments to available-for-sale securities									$ 433	$ (299)	$ (263)

Consolidated Statement of Chang

Consolidated Statement of Changes in Stockholders' Equity - USD ($)	Total	Common Stock	Additional Paid-in Capital	Retained Earnings/(Accumulated Deficit)	Accumulated Other Comprehensive Loss, Net	Noncontrolling Interest [Member]
Balance at Dec. 31, 2014	$ 438,087,000	$ 1,093,000	$ 922,112,000	$ (485,115,000)	$ (53,000)	$ 50,000
Balance, shares at Dec. 31, 2014		109,277,060
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	47,234,000	$ 0	0	47,234,000	0	0
Unrealized loss on investment available for sale	$ (263,000)	$ 0	0	0	(263,000)	0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period	1,301,789	1,301,789
Stock options exercised, value	$ 9,807,000	$ 13,000	9,794,000	0	0	0
Award of restricted stock units, shares		553,822
Award of restricted stock units	(3,672,000)	$ (6,000)	3,678,000	0	0	0
Stock Issued During Period, Shares, Performance Stock Award, Net		481,749
Stock Issued During Period, Values, Performance Stock Award, Net	(2,446,000)	$ 5,000	(2,451,000)	0	0	0
Stock Repurchased and Retired During Period, Value	0
Share-based compensation costs	19,264,000	0	(19,264,000)	0	0	0
Net Income (Loss) Attributable to Parent	47,234,000
Balance at Dec. 31, 2015	508,011,000	$ 1,117,000	945,041,000	(437,881,000)	(316,000)	50,000
Balance, shares at Dec. 31, 2015		111,614,420
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	418,003,000	$ 0	0	418,003,000	0	0
Unrealized loss on investment available for sale	$ (299,000)	$ 0	0	0	(299,000)	0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period	452,898	452,898
Stock options exercised, value	$ 2,940,000	$ 4,000	2,936,000	0	0	0
Award of restricted stock units, shares		670,032
Award of restricted stock units	(3,368,000)	$ (6,000)	(3,374,000)	0	0	0
Stock Issued During Period, Shares, Performance Stock Award, Net		159,027
Stock Issued During Period, Values, Performance Stock Award, Net	(867,000)	$ 2,000	(869,000)	0	0	0
Adjustments to Additional Paid in Capital, Income Tax Benefit from Share-based Compensation	(5,812,000)	0	5,812,000	0	0	0
Stock Repurchased and Retired During Period, Value	0
Share-based compensation costs	15,518,000	0	15,518,000	0	0	0
Net Income (Loss) Attributable to Parent	418,003,000
Balance at Dec. 31, 2016	$ 934,126,000	$ 1,129,000	953,440,000	(19,878,000)	(615,000)	50,000
Balance, shares at Dec. 31, 2016	112,896,377	112,896,377
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cumulative Effect of New Accounting Principle in Period of Adoption	$ 15,777,000	$ 0	0	15,777,000	0	0
Net income (loss)	189,193,000	0	0	189,193,000	0	0
Unrealized loss on investment available for sale	$ 433,000	$ 0	0	0	433,000	0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period	241,964	241,964
Stock options exercised, value	$ 2,084,000	$ 2,000	2,082,000	0	0	0
Award of restricted stock units, shares		520,854
Award of restricted stock units	(8,004,000)	$ (5,000)	(8,009,000)	0	0	0
Stock Issued During Period, Shares, Performance Stock Award, Net		173,653
Stock Issued During Period, Values, Performance Stock Award, Net	1,791,000	$ 2,000	1,793,000	0	0	0
Dividends, Cash	$ (16,918,000)	$ 0	0	(16,918,000)	0	0
Stock Repurchased and Retired During Period, Shares	1,198,000	(1,198,430)
Stock Repurchased and Retired During Period, Value	$ (31,927,000)	$ (12,000)	(31,915,000)	0	0	0
Share-based compensation costs	17,413,000	0	17,413,000	0	0	0
Net Income (Loss) Attributable to Parent	189,193,000	0	640,000	0	0
Noncontrolling Interest, Decrease from Deconsolidation	590,000					(50,000)
Balance at Dec. 31, 2017	$ 1,100,976,000	$ 1,126,000	$ 931,858,000	$ 168,174,000	$ (182,000)	$ 0
Balance, shares at Dec. 31, 2017	112,634,418	112,634,418

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Cash Flows from Operating Activities
Net Income (Loss) Attributable to Parent	$ 189,193	$ 418,003	$ 47,234
Adjustments to reconcile net income to net cash provided by operating activities:
Income from discontinued operations, net of tax	(21,392)	(212,530)	(36,539)
Depreciation and amortization	217,522	196,226	207,118
Amortization of debt financing costs and discounts on debt	9,845	14,870	21,308
Share-based compensation expense	17,413	15,518	19,264
Deferred income taxes	5,095	(199,051)	16,846
Impairments of assets	0	38,302	18,565
Gain (Loss) on Disposition of Assets	(1,027)	(6,288)	0
Loss on early extinguishments and modifications of debt	1,582	42,364	40,733
Other operating activities	(2,033)	1,625	2,145
Changes in operating assets and liabilities:
Restricted cash	(7,687)	2,542	(923)
Accounts receivable, net	(9,937)	45	1,971
Inventories	565	884	(301)
Prepaid expenses and other current assets	4,957	1,691	(4,275)
Current other tax asset	0	0	1,802
Income taxes receivable	1,089	(1,064)	(137)
Increase (Decrease) Other Long-term Tax Assets	(5,183)	0	0
Other assets, net	2,318	(626)	922
Accounts payable and accrued liabilities	13,521	(11,824)	13,207
Other long-term tax liabilities	140	222	(25,566)
Other liabilities	(1,117)	1,972	2,377
Net cash provided by operating activities	414,864	302,881	325,751
Cash Flows from Investing Activities
Capital expenditures	(190,464)	(160,358)	(131,170)
Cash paid for acquisitions, net of cash received	(1,153)	(592,703)	0
Proceeds (Payments) from Investments in Development Agreement	(35,108)	0	0
Other investing activities	706	14,207	4,528
Net cash used in investing activities	(226,019)	(738,854)	(126,642)
Cash Flows from Financing Activities
Borrowings under bank credit facility	958,000	2,039,175	1,033,500
Proceeds from Lines of Credit - Peninsula Gaming	0	237,000	345,500
Payments under bank credit facility	(1,119,485)	(1,466,362)	(1,211,200)
Repayments of Lines of Credit - Peninsula Gaming	0	(899,750)	(425,150)
Proceeds from issuance of senior notes, net	0	(750,000)	(750,000)
Debt financing costs, net	(3,430)	(42,220)	(14,004)
Retirements of senior notes	0	(700,000)	(657,813)
Proceeds from issuance of non-recourse debt by variable interest entity	0	(15,750)	(24,246)
Share-based compensation activities, net	(7,711)	(1,295)	3,689
Stock Repurchased and Retired During Period, Value	(31,927)	0	0
Payments of Ordinary Dividends, Common Stock	(11,286)	0	0
Other financing activities	503	(45)	0
Net cash provided by (used in) financing activities	(215,336)	(99,247)	(199,724)
Cash flows from operating activities	(514)	(27,796)	14,095
Cash flows from investing activities	36,247	598,057	0
Cash flows from financing activities	0	0	0
Net cash provided by discontinued operations	35,733	570,261	14,095
Change in cash and cash equivalents	9,242	35,041	13,480
Cash and cash equivalents, beginning of period	193,862	158,821	145,341
Cash and cash equivalents, end of period	203,104	193,862	158,821
Supplemental Disclosure of Cash Flow Information
Cash paid for interest, net of amounts capitalized	174,090	197,475	178,433
Cash paid (received) for income taxes, net of refunds	5,189	33,723	(1,159)
Supplemental Schedule of Non-cash Investing and Financing Activities
Payables incurred for capital expenditures	9,297	9,334	7,235
Increase (decrease) in fair value of derivative instruments	173,108	212,692	224,590
Boyd
Adjustments to reconcile net income to net cash provided by operating activities:
Income from discontinued operations, net of tax	0	0	0
Depreciation and amortization	12,041	8,767	6,179
Changes in operating assets and liabilities:
Net cash provided by operating activities	(82,632)	(86,502)	102,080
Cash Flows from Investing Activities
Capital expenditures	(102,277)	(42,840)	(48,591)
Cash paid for acquisitions, net of cash received	(1,153)	(592,703)
Proceeds (Payments) from Investments in Development Agreement	0
Other investing activities		0	3,292
Net cash used in investing activities	(92,563)	(626,393)	(34,099)
Cash Flows from Financing Activities
Proceeds from issuance of senior notes, net		(750,000)	(750,000)
Debt financing costs, net	(3,430)	(42,220)	(14,004)
Retirements of senior notes		(350,000)	(500,000)
Proceeds from issuance of non-recourse debt by variable interest entity		(15,750)	(24,246)
Share-based compensation activities, net	(7,711)
Payments of Ordinary Dividends, Common Stock	(11,286)
Other financing activities	590	(45)
Net cash provided by (used in) financing activities	174,330	714,105	(67,981)
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 discontinued operations	0	0	0
Change in cash and cash equivalents	(865)	1,210	0
Cash and cash equivalents, beginning of period	1,212	2	2
Cash and cash equivalents, end of period	$ 347	$ 1,212	$ 2

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2017
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, 2017 , 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) 2017 2016 2015 Beginning balance, January 1, $ 1,971 $ 2,087 $ 1,971 Additions due to Acquisitions — 87 — Additions 478 345 361 Deductions (377 ) (548 ) (245 ) Ending balance $ 2,072 $ 1,971 $ 2,087 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 and 2015 was $0.5 million and $0.1 million , respectively. There was no interest capitalized for the year ended December 31, 2017 . Investment in Available for Sale Securities We have an investment in $20.5 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, 2017 and 2016 was $17.8 million and $17.3 million , respectively. At December 31, 2017 and 2016 , $0.5 million and $0.4 million , respectively, is included in prepaid expenses and other current assets, and $17.3 million and $16.8 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, 2018 $ 475 2019 510 2020 550 2021 590 2022 635 Thereafter 17,760 Total $ 20,520 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 reasonably 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 reasonably 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. 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) 2017 2016 2015 Beginning balance $ 31,022 $ 30,068 $ 33,004 Additions Charged to costs and expenses 84,209 79,685 80,311 Due to acquisitions — 14 — Payments made (81,236 ) (78,745 ) (83,247 ) Ending balance $ 33,995 $ 31,022 $ 30,068 Accumulated Other Comprehensive Income (Loss) Comprehensive income includes net income and other comprehensive income (loss). Components of the Company's comprehensive income are reported in the accompanying consolidated statements of changes in stockholders' equity and consolidated statements of comprehensive income. The accumulated other comprehensive income (loss) at December 31, 2017 , consists of unrealized gains and losses on the investment available for sale resulting from changes in fair value. Noncontrolling Interest Noncontrolling interest represented the ownership interest in one of our subsidiaries that was held by a third party. During 2017, the joint venture in which we held an 80% interest was dissolved, thus eliminating our noncontrolling interest. Revenue Recognition Gaming revenue represents the net win from gaming activities, which is the aggregate difference between gaming wins and losses. The majority of our gaming revenue is counted in the form of cash and chips and therefore is not subject to any significant or complex estimation procedures. Cash discounts, commissions and other cash incentives to customers related to gaming play are recorded as a reduction of gross gaming revenues. Race revenue recognition criteria are met at the time the results of the event are official. Room revenue recognition criteria are met at the time of occupancy. Food and beverage revenue recognition criteria are met at the time of service. Promotional Allowances The retail value of accommodations, food and beverage, and other services furnished to guests without charge is included in gross revenues and then deducted as a promotional allowance. Promotional allowances also include incentives earned in our slot bonus program such as cash and the estimated retail value of goods and services (such as complimentary rooms and food and beverages). We reward customers, through the use of bonus programs, with points based on amounts wagered that can be redeemed for a specified period of time for complimentary slot play, food and beverage, and to a lesser extent for other goods or services, depending upon the property. The amounts included in promotional allowances are as follows: Year Ended December 31, (In thousands) 2017 2016 2015 Rooms $ 76,029 $ 74,937 $ 77,177 Food and beverage 168,886 146,946 150,598 Other 14,455 13,694 14,870 Total promotional allowances $ 259,370 $ 235,577 $ 242,645 The estimated costs of providing such promotional allowances are as follows: Year Ended December 31, (In thousands) 2017 2016 2015 Rooms $ 33,584 $ 33,514 $ 35,605 Food and beverage 150,431 130,941 133,717 Other 13,315 12,417 12,290 Total cost of promotional allowances $ 197,330 $ 176,872 $ 181,612 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 $324.5 million , $321.7 million and $332.1 million for the years ended December 31, 2017 , 2016 and 2015 , 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 $29.9 million , $32.3 million and $33.4 million for the years ended December 31, 2017 , 2016 and 2015 , 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. The requisite service period can be impacted by the provisions of the Company’s stock compensation programs that provide for automatic vesting acceleration upon retirement (including as a result of death or disability) for those long-service participants achieving defined age and years of service criteria. These acceleration provisions do not apply to stock grants and awards issued within six months of the employee’s retirement. 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 Company did not issue any stock option grants in 2017. The following table discloses the weighted-average assumptions used in estimating the fair value of our significant stock option grants and awards in prior years: Year Ended December 31, 2016 2015 Expected stock price volatility 46.62 % 49.06 % Risk-free interest rate 1.39 % 1.59 % Expected option life (in years) 5.4 5.3 Estimated fair value per share $ 7.67 $ 9.06 Net Income per Share Basic net income per share is computed by dividing net income 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. 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. Change in Accounting Principle In first quarter 2017, the Company adopted Accounting Standards Update 2016-09, Compensation - Stock Compensation ("Update 2016-09") which simplified 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. The cumulative effect of this change in accounting principle is to record the benefit of previously unrecognized excess tax deductions as an increase in retained earnings of $15.8 million on the consolidated statement of changes in stockholders' equity for the year ended December 31, 2017 . Additionally, for the year ended December 31, 2017, we recorded an excess tax benefit in our tax expense of approximately $1.5 million . We anticipate recording excess tax benefits as a component of tax expense will cause volatility in our future effective tax rate. Recently Issued Accounting Pronouncements Accounting Standards Update 2017-09, Compensation-Stock Compensation ("Update 2017-09") In May 2017, the Financial Accounting Standards Board ("FASB") issued Update 2017-09, which amends the scope of modification accounting for share-based payment arrangements. An entity should account for the effects of a modification unless the fair value, vesting conditions, and classification of the awards are the same immediately before and after the modification. The standard is effective for the 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 adopted Update 2017-09 during second quarter 2017. The early adoption did not have a material impact on our consolidated financial statements. Accounting Standards Update 2017-04, Intangibles-Goodwill and Other ("Update 2017-04") In January 2017, the 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 adopted Update 2017-04 effective January 1, 2017. The early adoption did not have an impact on our consolidated 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, 2017, and early adoption is permitted. The Company is evaluating the impact of the adoption of Update 2016-18 to the consolidated 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 determined that the impact of the new standard on its consolidated financial statements will not be material. 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, 2017, and early adoption is permitted. The Company is evaluating the impact of the new standard on its consolidated financial statements. The Company determined that the impact of the new standard on its consolidated financial statements will not be material. 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 consolidated 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 consolidated financial statements. 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

Acquisitions and Divestitures

Acquisitions and Divestitures	12 Months Ended
	Dec. 31, 2017
Business Combinations [Abstract]
Acquisitions and Divestitures	ACQUISITIONS AND DIVESTITURES Cannery Casino Hotel and Nevada Palace, LLC On December 20, 2016 (the "Acquisition Date"), Boyd Gaming completed the acquisitions of Cannery, the owner and operator of Cannery Casino Hotel, and Nevada Palace, LLC, 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. Accordingly, the assets and liabilities of Cannery and Eastside Cannery are included in our consolidated balance sheets as of December 31, 2017 and 2016 and the results of their operations and cash flows in our consolidated statements of operations and cash flows, respectively, for the year ended December 31, 2017 and the period from December 20, 2016 through December 31, 2016. 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 . The fair value of the consideration transferred to the Seller on the Acquisition Date included the purchase price of the net assets transferred. The total gross consideration was $238.6 million . In addition, the Purchase Agreement provided for a working capital adjustment to the purchase consideration. This adjustment was calculated during second quarter 2017 and paid during the third quarter, resulting in an additional $1.2 million being paid to Seller. Acquisition Method of Accounting The Company followed the acquisition method of accounting according to the guidance of FASB Accounting Standards Codification Topic 805 ("ASC 805"). For purposes of these financial statements, we have allocated the purchase price to the assets acquired and the liabilities assumed based on their fair values, as determined by management based on its judgment with assistance from third-party appraisals. The excess of the purchase price over the fair value of the assets acquired and liabilities assumed has been recorded as goodwill. The purchase price allocation below represents the opening balance sheet on December 20, 2016, which was initially reported in our Form 10-K for the year ended December 31, 2016. During the measurement period, which concluded on September 30, 2017, opening balance sheet adjustments were made to finalize the preliminary fair value estimates, resulting in a $62.5 million reduction in acquired assets, primarily related to a $56.7 million reduction in property and equipment, and a $5.0 million reduction in assumed liabilities with a corresponding increase to goodwill of $58.7 million . The property and equipment adjustment resulted in a depreciation expense reduction of $2.5 million for the year ended December 31, 2017. The measurement period adjustment and the related tax impact were immaterial to our consolidated financial statements. The following table summarizes the components and allocation of the purchase price, including the measurement period adjustments: (In thousands) Preliminary Purchase Price Allocation Adjustments Final Purchase Price Allocation Current assets $ 29,929 $ (8,345 ) $ 21,584 Property and equipment 181,757 (56,675 ) 125,082 Other long-term assets — 3,419 3,419 Intangible and other assets 16,330 (880 ) 15,450 Total acquired assets 228,016 (62,481 ) 165,535 Current liabilities 15,850 (4,984 ) 10,866 Total liabilities assumed 15,850 (4,984 ) 10,866 Net identifiable assets acquired 212,166 (57,497 ) 154,669 Goodwill 26,401 58,651 85,052 Net assets acquired $ 238,567 $ 1,154 $ 239,721 The following table summarizes the values assigned to acquired property and equipment and estimated useful lives: (In thousands) Useful Lives As Recorded Land $ 7,870 Buildings and improvements 10 - 40 years 107,268 Furniture and equipment 3 - 7 years 9,820 Construction in progress 124 Property and equipment acquired $ 125,082 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 $1.1 million and $10.5 million of acquisition related costs that were expensed for the year ended December 31, 2017 and 2016, respectively. These costs are included in the consolidated statements of operations in the line item entitled "Project development, preopening and writedowns". Aliante Casino + Hotel + Spa On September 27, 2016, Boyd Gaming completed the acquisition of ALST Casino Holdco LLC, the holding company of Aliante Casino + Hotel + Spa ("Aliante"). Pursuant to the Merger Agreement, Merger Sub merged with and into ALST (the "Merger"), with ALST surviving the Merger. ALST and Aliante are now wholly owned subsidiaries of Boyd Gaming. Accordingly, the acquired assets and liabilities of Aliante are included in our consolidated balance sheets as of December 31, 2017 and 2016 and the results of its operations and cash flows in our consolidated statements of operations and cash flows, respectively, for the year ended December 31, 2017 and the period from September 27, 2016 through December 31, 2016. 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 . 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 . Acquisition Method of Accounting The Company followed 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 fair values, which were determined primarily by management with assistance from third-party appraisals. The excess of the purchase price over those fair values was recorded as goodwill. The purchase price allocation below represents Aliante’s opening balance sheet on September 27, 2016, which was initially reported in our Form 10−K for the year ended December 31, 2016. During the measurement period, which concluded on June 30, 2017, opening balance sheet adjustments were made to finalize the preliminary fair value estimates, resulting in a $2.6 million reduction in other assets, primarily related to base stock, a $0.8 million reduction in property and equipment and a $0.4 million increase in assumed liabilities, with a corresponding net increase to goodwill of $3.8 million . The measurement period adjustment and the related tax impact were immaterial to our consolidated financial statements. The following table presents the components and allocation of the purchase price, including the measurement period adjustments: (In thousands) Preliminary Purchase Price Allocation Adjustments Final Purchase Price Allocation Current assets $ 31,886 $ — $ 31,886 Property and equipment 226,309 (760 ) 225,549 Intangible and other assets 20,791 (2,643 ) 18,148 Total acquired assets 278,986 (3,403 ) 275,583 Current liabilities 5,693 515 6,208 Other liabilities 636 (83 ) 553 Total liabilities assumed 6,329 432 6,761 Net identifiable assets acquired 272,657 (3,835 ) 268,822 Goodwill 126,489 3,835 130,324 Net assets acquired $ 399,146 $ — $ 399,146 The following table summarizes the 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 8,099 Property and equipment acquired $ 225,549 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 $1.0 million and $2.2 million of acquisition related costs that were expensed for the year ended December 31, 2017 and 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. Announced Acquisitions On December 18, 2017, Boyd Gaming announced that it had entered into a definitive agreement to acquire Ameristar Casino Kansas City, LLC ("Ameristar Kansas City"), the owner and operator of Ameristar Casino Hotel Kansas City; Ameristar Casino St. Charles, LLC ("Ameristar St. Charles"), the owner and operator of Ameristar Casino Resort Spa St. Charles; Belterra Resort Indiana LLC ("Belterra"), the owner and operator of Belterra Casino Resort located in Florence, Indiana; and PNK (Ohio) LLC (“Belterra Park”), the owner and operator of Belterra Park, located in Cincinnati, Ohio. Ameristar Kansas City, Ameristar St. Charles, Belterra and Belterra Park are collectively referred to as the "Companies". Boyd Gaming will acquire the Companies pursuant to a Membership Interest Purchase Agreement (the "Penn National Purchase Agreement"), made and entered into on December 17, 2017 (the "Agreement Date"), by and among Boyd, Boyd TCIV, LLC, a wholly owned subsidiary of Boyd ("Boyd Sub"), Penn National Gaming, Inc. ("Penn"), and, solely following the execution and delivery of a joinder to the Penn National Purchase Agreement, Pinnacle Entertainment, Inc. ("Pinnacle Entertainment") and its wholly owned subsidiary, Pinnacle MLS, LLC (collectively with Pinnacle Entertainment, "Pinnacle"). The Penn National Purchase Agreement provides that, pursuant to the terms and subject to the conditions set forth therein, Boyd will acquire from Pinnacle all of the issued and outstanding membership interests of the Companies as well as certain other assets (and assume certain other liabilities) of Pinnacle related to the Companies (collectively, the "Pending Acquisitions"), such that following the Pending Acquisitions, each of the Companies will be a wholly owned subsidiary of Boyd. The Pending Acquisitions will occur substantially concurrently with the acquisition of Pinnacle Entertainment by Penn (the "Merger") pursuant to the Merger Agreement (the "Merger Agreement"), dated the Agreement Date, by and among Pinnacle Entertainment, Penn and Franchise Merger Sub, Inc., a wholly owned subsidiary of Penn. Upon the terms and subject to the conditions of the Purchase Agreement, Boyd will acquire the Companies for total cash consideration of approximately $575.0 million, subject to adjustments based on (a) the adjusted 2017 EBITDA of each Company (as determined subsequent to the Agreement Date), and (b) working capital, cash and indebtedness of the Companies at closing and transaction expenses. In addition, on the Agreement Date, Boyd entered into a Master Lease Commitment and Rent Allocation Agreement (the "Lease Commitment Agreement") by and among Boyd, Boyd Sub, Penn, Gaming and Leisure Properties, Inc. ("GLPI Parent") and Gold Merger Sub, LLC, a wholly owned subsidiary of GLPI Parent (collectively with GLPI Parent, "GLPI"), pursuant to which, among other things, concurrently with the consummation of the Pending Acquisitions, Boyd will enter into a new Master Lease with GLPI, under which Boyd will lease the real estate, improvements and fixtures owned by GLPI that are associated with the Companies and currently leased to Pinnacle (the "Master Lease"). The Lease Commitment Agreement also sets forth the manner in which rent will be calculated for the purposes of the Master Lease. GLPI’s commitment to enter into the Master Lease is subject to certain conditions, including that the conditions to the Merger under the Merger Agreement and the conditions to the Pending Acquisitions under the Penn National Purchase Agreement have been satisfied or waived, and that the sale of Belterra Park’s real property to GLPI has been consummated, as contemplated by a purchase agreement between Penn and GLPI (and, upon the execution of a joinder, Belterra Park) entered into on the Agreement Date. The completion of the Pending Acquisitions is subject to the effectiveness of the Master Lease and the consummation of the Merger, and the receipt of all required regulatory approvals, as well as customary conditions, including, among others, approval by Missouri, Ohio and Indiana gaming authorities and the acceptance or approval by the Federal Trade Commission. In addition, the Penn National Purchase is also contingent upon the successful completion of Penn National’s proposed acquisition of Pinnacle Entertainment, Inc. Subject to the satisfaction or waiver of conditions in the Penn National Purchase Agreement, Boyd currently expects the transaction to close in the second half of 2018. The Penn National Purchase Agreement contains certain termination rights for Boyd Gaming, and the other parties thereto, and could result in a reverse termination fee payment of up to $58.0 million in certain circumstances. On December 20, 2017, Boyd Gaming announced that it had entered into a definitive agreement to acquire Valley Forge Convention Center Partners, L.P. ("Valley Forge"), the owner and operator of Valley Forge Casino Resort in King of Prussia, Pennsylvania. Boyd will acquire Valley Forge pursuant to an Agreement and Plan of Merger, made and entered into on December 20, 2017 (the "Valley Forge Merger Agreement"), by and among Boyd, Boyd TCV, LP, a Pennsylvania limited partnership and a wholly owned subsidiary of Boyd ("Boyd TCV"), Valley Forge, and VFCCP SR LLC, a Pennsylvania limited liability company, solely in its capacity as the representative of Valley Forge’s limited partners. The Valley Forge Merger Agreement provides that, pursuant to the terms and subject to the conditions set forth therein, Boyd TCV will be merged with and into Valley Forge (the "Merger"), following which Valley Forge will be the surviving entity and a wholly owned subsidiary of Boyd. Upon the terms and subject to the conditions of the Valley Forge Merger Agreement, Boyd will acquire Valley Forge for cash consideration of approximately $280.5 million, subject to adjustment based on working capital, cash and indebtedness of Valley Forge at closing and transaction expenses. The completion of the Merger is subject to customary conditions, including the receipt of all required regulatory approvals, including, among others, approval by the Pennsylvania Gaming Control Board and the expiration or termination of any applicable waiting period under the Hart-Scott-Rodino Antitrust Improvements Act of 1976, as amended. Subject to the satisfaction or waiver of conditions in the Valley Forge Merger Agreement, Boyd currently expects the transaction to close in the third quarter of 2018. 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 did 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 retained 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 would receive payments totaling $72 million to resolve the property tax issues. Borgata received full payment, and we received our share of the proceeds, in June 2017. For the year ended December 31, 2017, we recognized $36.2 million in income for the cash we received for our share of property tax benefits realized by Borgata after the closing of the sale. These proceeds, net of tax of $14.8 million for the year ended December 31, 2017, are included in discontinued operations in the consolidated financial statements. We accounted for our investment in Borgata applying the equity method, 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 prior to the date of divestiture: Seven Months Ended Twelve Months Ended (In thousands) July 31, 2016 December 31, 2015 Net revenues $ 485,510 $ 804,166 Operating expenses 366,812 657,324 Operating income 118,698 146,842 Interest expense 26,378 59,681 Loss on early extinguishments of debt 1,628 18,895 State income tax expense (benefit) 8,274 (3,731 ) Net income $ 82,418 $ 71,997

Property and Equipment, Net

Property and Equipment, Net	12 Months Ended
	Dec. 31, 2017
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) 2017 2016 Land $ 294,533 $ 251,316 Buildings and improvements 2,935,539 2,915,664 Furniture and equipment 1,311,704 1,243,724 Riverboats and barges 238,926 239,264 Construction in progress 59,538 86,226 Other — 726 Total property and equipment 4,840,240 4,736,920 Less accumulated depreciation 2,300,454 2,131,751 Property and equipment, net $ 2,539,786 $ 2,605,169 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, 2017 , 2016 and 2015 was $199.3 million , $179.6 million and $179.9 million , respectively.

Intangible Assets

Intangible Assets	12 Months Ended
	Dec. 31, 2017
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Intangible Assets	INTANGIBLE ASSETS Intangible assets consist of the following: December 31, 2017 Weighted Gross Cumulative Average Life Carrying Cumulative Impairment Intangible (In thousands) Remaining Value Amortization Losses Assets, Net Amortizing intangibles: Customer relationships 5.2 years $ 9,400 $ (3,470 ) $ — $ 5,930 Favorable lease rates 38.0 years 11,730 (3,075 ) — 8,655 Development agreement — 21,373 — — 21,373 42,503 (6,545 ) — 35,958 Indefinite lived intangible assets: Trademarks Indefinite 151,887 — (4,300 ) 147,587 Gaming license rights Indefinite 873,335 (33,960 ) (179,974 ) 659,401 1,025,222 (33,960 ) (184,274 ) 806,988 Balance, December 31, 2017 $ 1,067,725 $ (40,505 ) $ (184,274 ) $ 842,946 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 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. We are in the process of finalizing project design and construction planning. 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, 2017, 2016 and 2015 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, 2015 $ 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 Additions — — — — — — Purchase price adjustment 920 — — (1,800 ) — (880 ) Impairments — — — — — — Amortization (14,452 ) (228 ) — — — (14,680 ) Other — (23,448 ) — — — (23,448 ) Balance, December 31, 2017 $ 5,930 $ 8,655 $ 21,373 $ 147,587 $ 659,401 $ 842,946 In March 2017, The Orleans Hotel and Casino exercised an option in its lease agreement to terminate the existing lease and purchase the land subject to the lease therefore combining the remaining unamortized favorable lease rate asset into the cost of the land asset. 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 38.0 years . Future amortization is as follows: (In thousands) Customer Relationships Favorable Lease Rates Total For the year ending December 31, 2018 $ 2,291 $ 228 $ 2,519 2019 1,634 228 1,862 2020 1,043 228 1,271 2021 511 228 739 2022 271 228 499 Thereafter 180 7,515 7,695 Total future amortization $ 5,930 $ 8,655 $ 14,585 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 2017, there were no impairment charges recognized. During the year ended 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. These amounts are included in impairments of assets in the consolidated statements of operations for the year ended December 31, 2015.

Goodwill

Goodwill	12 Months Ended
	Dec. 31, 2017
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 $ 593,567 $ — $ (165,479 ) $ 428,088 Downtown Las Vegas 6,997 (6,134 ) — 863 Midwest and South 471,735 — (12,462 ) 459,273 Balance, December 31, 2017 $ 1,072,299 $ (6,134 ) $ (177,941 ) $ 888,224 Changes in Goodwill During the year ended December 31, 2017 and 2016, we recorded $61.7 million and $153.6 million of goodwill, respectively, in our Las Vegas Locals segment related to our acquisitions of Aliante on September 27, 2016 and Cannery and Eastside Cannery on December 20, 2016 as the acquisition accounting was finalized in the current year (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, 2017, 2016 and 2015. (In thousands) Goodwill, Net Balance, January 1, 2015 $ 685,310 Additions — Impairments — Balance, December 31, 2015 685,310 Additions 153,628 Impairments (12,462 ) Balance, December 31, 2016 826,476 Additions — Impairments — Final purchase price adjustment 61,748 Balance, December 31, 2017 $ 888,224

Accrued Liabilities

Accrued Liabilities	12 Months Ended
	Dec. 31, 2017
Payables and Accruals [Abstract]
Accrued Liabilities	ACCRUED LIABILITIES Accrued liabilities consist of the following: December 31, (In thousands) 2017 2016 Payroll and related expenses $ 70,724 $ 68,102 Interest 19,858 33,407 Gaming liabilities 55,961 41,942 Player loyalty program liabilities 18,322 19,076 Dividends payable 5,632 — Other accrued liabilities 78,482 88,555 Total accrued liabilities $ 248,979 $ 251,082

Long-Term Debt

Long-Term Debt	12 Months Ended
	Dec. 31, 2017
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, 2017 Interest Unamortized Rates at Outstanding Unamortized Origination Long-Term (In thousands) Dec. 31, 2017 Principal Discount Fees and Costs Debt, Net Bank credit facility 3.882 % $ 1,621,054 $ (1,556 ) $ (23,795 ) $ 1,595,703 6.875% senior notes due 2023 6.875 % 750,000 — (9,455 ) 740,545 6.375% senior notes due 2026 6.375 % 750,000 — (10,872 ) 739,128 Other 5.800 % 504 — — 504 Total long-term debt 3,121,558 (1,556 ) (44,122 ) 3,075,880 Less current maturities 23,981 — — 23,981 Long-term debt, net $ 3,097,577 $ (1,556 ) $ (44,122 ) $ 3,051,899 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 3.440 % $ 1,782,538 $ (1,888 ) $ (28,503 ) $ 1,752,147 6.875% senior notes due 2023 6.875 % 750,000 — (11,209 ) 738,791 6.375% senior notes due 2026 6.375 % 750,000 — (12,074 ) 737,926 Other 5.800 % 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 Boyd Gaming Corporation Debt Bank Credit Facility Credit Agreement On March 29, 2017, the Company, as borrower, entered into Amendment No. 2 and Refinancing Amendment (the "Refinancing Amendment") with the lenders party thereto, and Bank of America, N.A. ("Bank of America"), as administrative agent. The Refinancing Amendment modifies the Third Amended and Restated Credit Agreement (as amended prior to the execution of the Refinancing Amendment, the "Existing Credit Agreement"), dated as of August 14, 2013, among the Company, certain financial institutions, and Bank of America, as administrative agent. The Refinancing Amendment modified the Existing Credit Agreement and is referred to as the "Amended Credit Agreement" (together referred to as the "Credit Facility"). The Amended Credit Agreement provides for (i) commitments to make Term B Loans in an amount equal to $1,264.5 million (the "Refinancing Term B Loans"), with the proceeds used to refinance in full the Company’s Term B-1 Loans and Term B-2 Loans outstanding under the Existing Credit Agreement and (ii) certain other amendments to the Existing Credit Agreement. The revolving credit facility (the "Revolving Credit Facility") of $775.0 million and the senior secured term A loan (the "Term A Loan") of $225.0 million were not modified in the Refinancing Amendment. The Refinancing Term B Loans mature on September 15, 2023 (or earlier upon occurrence or non-occurrence of certain events). The Revolving Credit Facility and the Term A Loan mature on September 15, 2021 (or earlier upon occurrence or non-occurrence of certain events). 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. Amounts Outstanding The outstanding principal amounts under the Credit Facility are comprised of the following: December 31, (In thousands) 2017 2016 Revolving Credit Facility $ 170,000 $ 245,000 Term A Loan 210,938 222,188 Refinancing Term B Loans 1,170,016 — Term B-1 Loan — 271,750 Term B-2 Loan — 997,500 Swing Loan 70,100 46,100 Total outstanding principal amounts $ 1,621,054 $ 1,782,538 At December 31, 2017 approximately $1.6 billion was outstanding under the Credit Facility and $12.9 million was allocated to support various letters of credit, leaving remaining contractual availability of $522.0 million . Interest and Fees The interest rate on the outstanding balance from time to time of the Revolving Credit Facility and the Term A Loan is based upon, at the Company’s option, either: (i) the Eurodollar rate or (ii) the base rate, in each case, plus an applicable margin. Such applicable margin is a percentage per annum determined in accordance with a specified pricing grid based on the total leverage ratio and ranges from 1.75% to 2.75% (if using the Eurodollar rate) and from 0.75% to 1.75% (if using the base rate). A fee of a percentage per annum (which ranges from 0.25% to 0.50% determined in accordance with a specified pricing grid based on the total leverage ratio) will be payable on the unused portions of the Revolving Credit Facility. The interest rate on the outstanding balance of the Refinancing Term B Loans under the Amended Credit Agreement 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 the Company’s secured leverage ratio and ranges from 2.25% to 2.50% (if using the Eurodollar rate) and from 1.25% to 1.50% (if using the base rate). 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 Refinancing Term B Loans amortize in an annual amount equal to 1.00% of the original principal amount thereof, commencing June 30, 2017, 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 Refinancing Amendment may be prepaid without premium or penalty, and the commitments may be terminated without penalty, subject to certain exceptions. 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 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 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. After 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. 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. 6.375% Senior Notes due April 2026 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. 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. 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) 2017 2016 2015 Boyd Gaming Credit Facility deferred finance charges $ 1,086 $ 6,629 $ 1,978 Refinancing Amendment 496 — — 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 Peninsula Credit Facility deferred finance charges — 9,512 2,086 Total loss on early extinguishments and modifications of debt $ 1,582 $ 42,364 $ 40,733 Covenant Compliance As of December 31, 2017 , 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, 2017 , the available borrowing capacity under our Credit Facility was $522.0 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, 2018 $ 23,981 2019 23,991 2020 23,997 2021 430,040 2022 12,758 Thereafter 2,606,791 Total outstanding principal of long-term debt $ 3,121,558

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2017
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) 2017 2016 Deferred tax assets Federal net operating loss carryforwards $ 110,350 $ 201,978 State net operating loss carryforwards 45,096 38,715 Share-based compensation 14,226 26,344 Other 33,001 61,289 Gross deferred tax assets 202,673 328,326 Valuation allowance (28,821 ) (28,402 ) Deferred tax assets, net of valuation allowance 173,852 299,924 Deferred tax liabilities Difference between book and tax basis of property and intangible assets 219,090 337,654 State tax liability 34,035 31,443 Other 9,802 14,807 Gross deferred tax liabilities 262,927 383,904 Deferred tax liabilities, net $ 89,075 $ 83,980 At December 31, 2017 , we have unused federal general business tax credits of approximately $8.0 million which may be carried forward or used until expiration beginning in 2036 and alternative minimum tax credits of $10.4 million which may be used or refunded through 2022. We have a federal income tax net operating loss of approximately $525.5 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 $732.4 million , which may be used to reduce future state income taxes. The state net operating loss carryforwards will expire in various years ranging from 2018 to 2036, if not fully utilized. On December 22, 2017, the U.S. government enacted comprehensive tax legislation commonly referred to as the Tax Cuts and Jobs Act (the "Tax Act"). As part of our analysis of the impact of the Tax Act, we have recorded a discrete net tax benefit of $60.1 million in the period ending December 31, 2017. This tax benefit is due to the corporate federal tax rate reduction on our net deferred tax liability. The SEC staff issued Staff Accounting Bulletin 118 ("SAB 118") which provides guidance on accounting for the tax effects of the Tax Act. SAB 118 provides a measurement period that should not extend beyond one year from the Tax Act enactment date for companies to complete the accounting under Accounting Standards Codification 740, Income Taxes ("ASC 740"). In accordance with SAB 118, a company must reflect the income tax effects of those aspects of the Tax Act for which the accounting under ASC 740 is complete. To the extent a company’s accounting for certain income tax effects of the Tax Act is incomplete but it is able to determine a reasonable estimate, it must record a provisional estimate in the financial statements. If a company cannot determine a provisional estimate to be included in the financial statements it should continue to apply ASC 740 on the basis of the provisions of the tax laws that were in effect immediately before the enactment of the Tax Act. We have recorded an adjustment as a result of the Tax Act as described above. We believe our analysis to be complete and do not anticipate any material future changes to financial statements as a result of the impact of the Tax Act. If any changes are determined, we will record those as part of the measurement period. 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 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. For the year ended December 31, 2017, no significant changes of evidence have occurred that would require a change to our valuation allowance position. We have maintained a valuation allowance of $28.8 million against certain federal and state deferred tax assets as of December 31, 2017 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) 2017 2016 2015 Current Federal $ (10,367 ) $ — $ — State 5,335 1,242 2,052 Total current taxes provision (5,032 ) 1,242 2,052 Deferred Federal 6,343 (190,207 ) (9,493 ) State 1,695 (8,521 ) 807 Total deferred taxes benefit 8,038 (198,728 ) (8,686 ) Provision (benefit) for income taxes from continuing operations $ 3,006 $ (197,486 ) $ (6,634 ) Provision (benefit) for income taxes included on the consolidated statement of operations Provision (benefit) for income taxes from continuing operations $ 3,006 $ (197,486 ) $ (6,634 ) Provision (benefit) for income taxes from discontinued operations 14,855 146,379 (540 ) Provision (benefit) for income taxes from continuing and discontinued operations $ 17,861 $ (51,107 ) $ (7,174 ) Our tax provision for the year ended December 31, 2017 was favorably impacted by the federal statutory tax rate change applied to our net deferred tax liability. Based on this revaluation, we have recorded a discrete tax benefit of $60.1 million . 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. Additionally, the tax benefit in 2015 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, 2017 2016 2015 Tax at federal statutory rate 35.0 % 35.0 % 35.0 % Federal statutory rate change on deferred tax liability (35.2 )% — % — % State income taxes, net of federal benefit 2.7 % (59.2 )% 69.2 % Compensation-based credits (1.0 )% (21.7 )% (60.8 )% Valuation allowance for deferred tax assets — % (2,448.1 )% 200.9 % Company provided benefits 0.5 % 14.8 % 152.9 % Nondeductible expenses 0.5 % 10.3 % 19.0 % Tax exempt interest (0.3 )% (6.9 )% (13.8 )% Accrued interest on uncertain tax benefits 0.1 % 2.1 % (139.7 )% Uncertain tax benefits — % — % (421.6 )% Other, net (0.5 )% 1.5 % (4.5 )% Effective tax rate 1.8 % (2,472.2 )% (163.4 )% 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 2018 through October 2021. 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) 2017 2016 2015 Unrecognized tax benefit, beginning of year $ 2,482 $ 2,482 $ 30,198 Additions: Tax positions related to current year — — — Reductions: Tax position related to prior years — — (27,716 ) Unrecognized tax benefits, end of year $ 2,482 $ 2,482 $ 2,482 Included in the $2.5 million balance of unrecognized tax benefits at December 31, 2017 , are $2.0 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, 2017 , we recognized interest and penalties of approximately $0.1 million in our tax provision. During the year ended December 31, 2015 we recognized interest related benefits, due to favorable settlements, of $6.2 million in our income tax provision. We have accrued $1.0 million and $0.8 million of interest and penalties as of December 31, 2017 and 2016 , 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 remains 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, 2017
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. Acquisitions We recently announced the Penn National Purchase Agreement and Valley Forge Merger Agreement, pursuant to which we will acquire additional casino properties. See Note 2, Acquisitions and Divestitures , for further discussion of the commitments arising from these 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. 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. As of December 31, 2017 and 2016, 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 $8.2 million , net of a $3.5 million discount, and $8.9 million , net of a $4.0 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 entered into a Minimum Assessment Agreement with the City of Dubuque (the "City"). Under the Minimum Assessment Agreement, Diamond Jo Dubuque and the City agreed to a minimum taxable value related to the new casino of $57.9 million . Diamond Jo Dubuque 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 Diamond Jo Dubuque's payment obligations under the Minimum Assessment Agreement. Diamond Jo Dubuque is also obligated to pay any shortfall should property taxes be insufficient to fund the principal and interest payments on the City Bonds. Interest costs under the Minimum Assessment Agreement obligation are expensed as incurred. As of December 31, 2017 and 2016 , 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 $13.8 million , net of a $2.6 million discount, and $14.1 million , net of a $2.8 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 Diamond Jo Dubuque under the Minimum Assessment Agreement are approximately $1.9 million per year through 2036. Public Parking Facility Agreement Diamond Jo Dubuque has an agreement with the City for use of the public parking facility adjacent to Diamond Jo Dubuque'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 Diamond Jo Dubuque 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 Diamond Jo Dubuque and Diamond Jo Worth are required to pay their respective qualified sponsoring organization, who hold a joint gaming license with Diamond Jo Dubuque and Diamond Jo Worth, 4.50% and 5.76% , respectively, of the casino’s adjusted gross receipts on an ongoing basis. Diamond Jo Dubuque expensed $3.1 million , during the year ended December 31, 2017 and $3.0 million , in the year ended December 31, 2016 and 2015 , respectively, related to its agreement. Diamond Jo Worth expensed $5.0 million , $4.9 million , and $5.0 million during the years ended December 31, 2017, 2016, and 2015, respectively, related to its agreement. The Diamond Jo Dubuque agreement expires on December 31, 2018. Diamond Jo Dubuque has entered into an amendment to the existing operating agreement with the qualified sponsoring organization. The new agreement will go into effect on January 1, 2019 and will extend for twelve years, expiring on December 31, 2030. The agreement is subject to review and approval by the state gaming commission. The Diamond Jo Worth agreement 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 September 2017, the California State Legislature unanimously approved, and the Governor of California executed, a tribal-state gaming compact with the tribe allowing the development of the casino. With the compact now in place, we are in the process of finalizing project design and preparation and expect to begin construction mid-2018, with a construction timeline of 18 to 24 months. 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, 2018 $ 20,642 2019 17,826 2020 15,325 2021 14,330 2022 13,884 Thereafter 314,391 Total $ 396,398 Rent expense included in selling, general and administrative expenses on the accompanying consolidated statements of operations for the years ended December 31, 2017 , 2016 and 2015 was $30.3 million , $31.0 million , and $29.0 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, 2018 $ 3,432 2019 2,371 2020 1,665 2021 930 2022 771 Thereafter 250 Total $ 9,419 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, 2017
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 . We are not obligated to repurchase any shares under this program. On May 2, 2017 the Company announced that its Board of Directors had reaffirmed the Company's existing share repurchase program, and 1.2 million shares were repurchased during the year ended December 31, 2017 . As of December 31, 2017 , $60.1 million remained available under this authorization. There were no share repurchases during the years ended December 31, 2016 or 2015 . The following table provides information regarding share repurchases during the referenced periods. (1) (In thousands, except per share data) For the Year Ended December 31, 2017 Shares repurchased (2) 1,198 Total cost, including brokerage fees $ 31,927 Average repurchase price per share (3) $ 26.64 (1) Shares repurchased reflect repurchases settled during the twelve months ended December 31, 2017 . These amounts exclude repurchases traded but not yet settled on or before December 31, 2017 . (2) All shares repurchased have been retired and constitute authorized but unissued shares. (3) Figures in the table may not recalculate exactly due to rounding. Average repurchase price per share is calculated based on unrounded numbers. 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 the payment of dividends, such as restricted payment limitations contained in our Credit Facility and the indentures for our outstanding notes. On May 2, 2017, the Company announced that its Board of Directors had authorized the reinstatement of the Company’s cash dividend program. The dividends declared by the Board under this program are: Declaration date Record date Payment date Amount per share May 2, 2017 June 15, 2017 July 15, 2017 $0.05 September 6, 2017 September 18, 2017 October 15, 2017 0.05 December 7, 2017 December 28, 2017 January 15, 2018 0.05 No dividends were declared during the years ended December 31, 2016 or 2015 . 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 4.4 million shares remain available for grant at December 31, 2017 . The number of authorized but unissued shares of common stock under this 2012 Plan as of December 31, 2017 was approximately 9.7 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, 2015 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 Granted — — Canceled (1,323,500 ) 39.30 Exercised (241,964 ) 8.61 Outstanding at December 31, 2017 1,542,452 $ 11.99 5.3 $ 35,565 Exercisable at December 31, 2016 2,696,315 $ 24.27 3.1 $ 14,587 Exercisable at December 31, 2017 1,335,717 $ 11.00 4.8 $ 32,128 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, 2017 : 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 25,510 4.9 $ 5.22 25,510 $ 5.22 6.60 28,000 0.8 6.60 28,000 6.60 6.70 196,869 3.9 6.70 196,869 6.70 7.55 65,000 1.8 7.55 65,000 7.55 8.34 294,163 2.8 8.34 294,163 8.34 9.86 260,882 5.9 9.86 260,882 9.86 11.57 229,846 6.2 11.57 229,846 11.57 17.75 216,509 8.9 17.75 72,174 17.75 19.98 200,673 7.4 19.98 138,273 19.98 33.31 25,000 0.0 33.31 25,000 33.31 $5.22-$33.31 1,542,452 5.3 $ 11.99 1,335,717 $ 11.00 The total intrinsic value of in-the-money options exercised during the years ended December 31, 2017 , 2016 and 2015 was $3.9 million , $5.9 million , and $11.1 million , respectively. The total fair value of options vested during the years ended December 31, 2017 , 2016 and 2015 was approximately $1.6 million , $2.0 million , and $1.9 million , respectively. As of December 31, 2017 , there was approximately $0.2 million of total unrecognized share-based compensation costs related to unvested stock options, which is expected to be recognized over approximately 1.4 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, 2015 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 Granted 442,879 $27.40 Canceled (38,964 ) Awarded (727,821 ) Outstanding at December 31, 2017 1,637,212 As of December 31, 2017 , there was approximately $12.1 million of total unrecognized share-based compensation costs related to unvested RSUs, which is expected to be recognized over approximately 2.5 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. We annually award PSUs to certain members of management. 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 grants awarded in fourth quarter 2013 and 2012 vested during first quarter 2017 and 2016, respectively. Common shares were issued based on the determination by the Compensation Committee of the Board of Directors of our actual achievement of net revenue growth, EBITDA growth and customer service scores for the three-year performance period of each grant. As provided under the provisions of our stock incentive plan, certain of the participants elected to surrender a portion of the shares to be received to pay the withholding and other payroll taxes payable on the compensation resulting from the vesting of the PSUs. The PSU grant awarded in November 2013 resulted in a total of 268,429 shares being issued during first quarter 2017, representing approximately 0.80 shares per PSU. Of the 268,429 shares issued, a total of 94,776 were surrendered by the participants for payroll taxes, resulting in a net issuance of 173,653 shares due to the vesting of the 2013 grant. The actual achievement level under the award metrics equaled the estimated performance as of year-end 2016; therefore, the vesting of the PSUs did not impact compensation costs in our 2017 consolidated statement of operations. The PSU grant awarded in December 2012 resulted in a total of 213,365 shares being issued during first quarter 2016, representing approximately 0.59 shares per PSU. Of the 213,365 shares issued, a total of 54,338 were surrendered by the participants for payroll taxes, resulting in a net issuance of 159,027 shares due to the vesting of the 2012 grant. The actual achievement level under the award metrics equaled the estimated performance as of year-end 2015; therefore, the vesting of the PSUs did not impact compensation costs in our 2016 consolidated statement of operations. Summarized PSU activity is as follows: Performance Stock Units Weighted Average Grant Date Fair Value Outstanding at January 1, 2015 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 Granted 275,305 $28.94 Performance Adjustment (73,407 ) Canceled — Awarded (268,429 ) Outstanding at December 31, 2017 1,062,547 As of December 31, 2017 , there was approximately $6.9 million of total unrecognized share-based compensation costs related to unvested PSUs, which is expected to be recognized over approximately 2.7 years . Based on the current estimates of performance compared to the targets set for the respective PSU grants, the Company estimates that approximately 1.4 million shares will be issued to settle the PSUs outstanding at December 31, 2017 . 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, 2015 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 Granted 66,000 $20.41 Canceled (11,236 ) Awarded (82,944 ) Outstanding at December 31, 2017 1,013,459 As of December 31, 2017 , there was approximately $1.1 million of total unrecognized share-based compensation costs related to unvested Career Shares. Share-Based Compensation We account for share-based awards exchanged for employee services in accordance with the authoritative accounting guidance for share-based payments. Under the guidance, share-based compensation expense is measured at the grant date, based on the estimated fair value of the award, and is recognized as expense, net of estimated forfeitures, over the employee's requisite service period. The following table summarizes our share-based compensation costs by award type: Year Ended December 31, (In thousands) 2017 2016 2015 Stock Options $ 1,193 $ 1,974 $ 2,821 Restricted Stock Units 7,463 8,883 9,909 Performance Stock Units 7,381 3,353 5,135 Career Shares 1,376 1,308 1,399 Total share-based compensation costs $ 17,413 $ 15,518 $ 19,264 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) 2017 2016 2015 Gaming $ 363 $ 428 $ 393 Food and beverage 69 82 75 Room 33 39 36 Selling, general and administrative 1,846 2,176 1,996 Corporate expense 15,102 12,793 16,764 Total share-based compensation expense $ 17,413 $ 15,518 $ 19,264

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Dec. 31, 2017
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, 2017 (In thousands) Balance Level 1 Level 2 Level 3 Assets Cash and cash equivalents $ 203,104 $ 203,104 $ — $ — Restricted cash 24,175 24,175 — — Investment available for sale 17,752 — — 17,752 Liabilities Contingent payments $ 2,887 $ — $ — $ 2,887 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 Cash and Cash Equivalents and Restricted Cash The fair value of our cash and cash equivalents and restricted cash, classified in the fair value hierarchy as Level 1, is based on statements received from our banks at December 31, 2017 and 2016 . Investment Available for Sale We have an investment in a single municipal bond issuance of $20.5 million aggregate principal amount of 7.5% Urban Renewal Tax Increment Revenue Bonds, Taxable Series 2007 that is classified as available for sale with a maturity date of June 1, 2037. 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, 2017 and 2016 . The fair value of the investment is estimated using a discounted cash flows approach and the significant unobservable input used in the valuation as of December 31, 2017 and 2016 is a discount rate of 9.6% and 10.3% , respectively. 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 December 31, 2017 and 2016 , $0.5 million and $0.4 million , respectively, 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, 2017 and 2016 , $17.3 million and $16.8 million , respectively, is included in investment on the consolidated balance sheets. The discount associated with this investment of $2.9 million and $3.1 million as of December 31, 2017 and 2016 , 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 is recorded at the estimated fair value of the contingent payments using a discounted cash flows approach and the significant unobservable input used in the valuation at December 31, 2017 and 2016 is a discount rate of 9.2% and 18.5% , respectively. At December 31, 2017 and 2016 , there was a current liability of $0.8 million and $0.9 million , respectively, related to this agreement, which was recorded in accrued liabilities on the respective consolidated balance sheets, and long-term obligations of $2.1 million and $2.2 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, 2017 Assets Liabilities (In thousands) Investment Contingent Payments Balance at January 1, 2017 $ 17,259 $ (3,038 ) Total gains (losses) (realized or unrealized): Included in interest income (expense) 138 (335 ) Included in other comprehensive income (loss) 795 — Included in other items, net — (333 ) Purchases, sales, issuances and settlements: Settlements (440 ) 819 Balance at December 31, 2017 $ 17,752 $ (2,887 ) December 31, 2016 Assets Liabilities (In thousands) Investment Available for Sale 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 ) 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, 2017 (In thousands) Outstanding Face Amount Carrying Value Estimated Fair Value Fair Value Hierarchy Liabilities Obligation under assessment arrangements $ 31,729 $ 25,602 $ 26,999 Level 3 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 The following tables provide the fair value measurement information about our long-term debt: December 31, 2017 (In thousands) Outstanding Face Amount Carrying Value Estimated Fair Value Fair Value Hierarchy Credit Facility $ 1,621,054 $ 1,595,703 $ 1,625,178 Level 2 6.875% Senior Notes due 2023 750,000 740,545 798,750 Level 1 6.375% Senior Notes due 2026 750,000 739,128 810,000 Level 1 Other 504 504 504 Level 3 Total debt $ 3,121,558 $ 3,075,880 $ 3,234,432 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 The estimated fair value of the Credit Facility is based on a relative value analysis performed on or about December 31, 2017 and December 31, 2016 . The estimated fair values of our Senior Notes are based on quoted market prices as of December 31, 2017 and December 31, 2016 . 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, 2017 and 2016 .

Employee Benefit Plans

Employee Benefit Plans	12 Months Ended
	Dec. 31, 2017
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 $1.6 million , $1.5 million and $1.4 million for the years ended December 31, 2017 , 2016 and 2015 , 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 $4.4 million , $3.9 million and $3.3 million for the years ended December 31, 2017 , 2016 and 2015 , respectively.

Segment Information

Segment Information	12 Months Ended
	Dec. 31, 2017
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 property's profitability based upon Property Adjusted EBITDA, which represents each property's earnings before interest expense, income taxes, depreciation and amortization, deferred rent, share-based compensation expense, project development, preopening and writedowns expenses, impairments of assets, other operating items, net, and gain or loss on early retirements of debt, as applicable. Total Reportable Segment Adjusted EBITDA is the aggregate sum of the Property Adjusted EBITDA for each of the properties included in our Las Vegas Locals, Downtown Las Vegas, and Midwest and South segments. Results for Downtown Las Vegas include the results of our Hawaii-based travel agency and captive insurance company. We reclassify the reporting of corporate expense on the accompanying table in order to exclude it from our subtotal for Total Reportable Segment Adjusted EBITDA. Furthermore, corporate expense excludes its portion of share-based compensation expense. Corporate expense represents unallocated payroll, professional fees, aircraft expenses and various other expenses not directly related to our casino and hotel operations. The following table sets forth, for the periods indicated, certain operating data for our Reportable Segments, and reconciles Adjusted EBITDA to operating income, as reported in our accompanying consolidated statements of operations: Year Ended December 31, (In thousands) 2017 2016 2015 Net Revenues Las Vegas Locals $ 858,921 $ 647,867 $ 610,107 Downtown Las Vegas 243,543 236,385 234,191 Midwest and South 1,281,243 1,299,724 1,355,134 Total Reportable Segment Net Revenues $ 2,383,707 $ 2,183,976 $ 2,199,432 Adjusted EBITDA Las Vegas Locals $ 249,943 $ 176,420 $ 157,312 Downtown Las Vegas 54,535 52,420 49,314 Midwest and South 364,193 367,365 380,942 Total Reportable Segment Adjusted EBITDA 668,671 596,205 587,568 Corporate expense (73,046 ) (59,875 ) (60,177 ) Adjusted EBITDA 595,625 536,330 527,391 Other operating costs and expenses Deferred rent 1,267 3,266 3,428 Depreciation and amortization 217,522 196,226 207,118 Project development, preopening and writedowns 14,454 22,107 6,907 Share-based compensation expense 17,413 15,518 19,264 Impairments of assets (426 ) 38,302 18,565 Other operating charges, net 1,900 284 907 Total other operating costs and expenses 252,130 275,703 256,189 Operating income $ 343,495 $ 260,627 $ 271,202 Total Assets The Company's total assets, by Reportable Segment, consisted of the following amounts: December 31, (In thousands) 2017 2016 Assets Las Vegas Locals $ 1,792,119 $ 1,785,858 Downtown Las Vegas 170,574 157,319 Midwest and South 2,496,957 2,556,307 Total Reportable Segment assets 4,459,650 4,499,484 Corporate 226,280 171,267 Total assets $ 4,685,930 $ 4,670,751 Capital Expenditures The Company's capital expenditures by Reportable Segment, consisted of the following: Year Ended December 31, (In thousands) 2017 2016 2015 Capital Expenditures: Las Vegas Locals $ 59,382 $ 42,069 $ 41,772 Downtown Las Vegas 21,705 28,431 13,000 Midwest and South 37,657 73,255 60,887 Total Reportable Segment Capital Expenditures 118,744 143,755 115,659 Corporate 71,673 16,672 12,646 Total Capital Expenditures 190,417 160,427 128,305 Change in Accrued Property Additions 47 (69 ) 2,865 Cash-Based Capital Expenditures $ 190,464 $ 160,358 $ 131,170 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, 2017
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, 2017 (In thousands, except per share data) First Second Third Fourth Year Summary Operating Results: Net revenues $ 605,342 $ 599,868 $ 587,665 $ 590,832 $ 2,383,707 Operating income 94,868 89,361 78,665 80,601 343,495 Income from continuing operations, net of tax $ 35,114 $ 27,561 $ 22,976 $ 82,150 $ 167,801 Income from discontinued operations, net of tax 375 21,017 — — 21,392 Net income $ 35,489 $ 48,578 $ 22,976 $ 82,150 $ 189,193 Basic net income per common share: Continuing operations $ 0.31 $ 0.24 $ 0.20 $ 0.72 $ 1.46 Discontinued operations — 0.18 — — 0.19 Basic net income per common share $ 0.31 $ 0.42 $ 0.20 $ 0.72 $ 1.65 Diluted net income per common share: Continuing operations $ 0.31 $ 0.24 $ 0.20 $ 0.71 $ 1.45 Discontinued operations — 0.18 — — 0.19 Diluted net income per common share $ 0.31 $ 0.42 $ 0.20 $ 0.71 $ 1.64 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 $ 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

Condensed Consolidating Financi

Condensed Consolidating Financial Information	12 Months Ended
	Dec. 31, 2017
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% 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 special purpose entities, tax holding companies, our less significant operating subsidiaries and our less than wholly owned subsidiaries. On March 7, 2017, Aliante, Cannery and Eastside Cannery became guarantors of the 6.875% Notes, the 6.375% Notes and the Credit Facility. The tables below present the condensed consolidating balance sheets as of December 31, 2017 , and 2016 , the condensed consolidating statements of operations for the years ended December 31, 2017 , 2016 and 2015 and the condensed consolidating statements of cash flows for the years ended December 31, 2017 , 2016 and 2015 . We have reclassified certain prior year amounts in the current year presentation to reflect the designation of the additional Restricted Subsidiaries listed above as subsidiary guarantors. Condensed Consolidating Balance Sheets December 31, 2017 Non- Non- Guarantor Guarantor Subsidiaries Subsidiaries Guarantor (100% (Not 100% (In thousands) Parent Subsidiaries Owned) Owned) Eliminations Consolidated Assets Cash and cash equivalents $ 347 $ 199,574 $ 3,183 $ — $ — $ 203,104 Other current assets 78,226 35,310 12,568 — (545 ) 125,559 Property and equipment, net 88,464 2,424,361 26,961 — — 2,539,786 Investments in subsidiaries 4,917,341 — 18,097 — (4,935,438 ) — Intercompany receivable — 1,934,559 — — (1,934,559 ) — Other assets, net 14,725 33,369 38,217 — — 86,311 Intangible assets, net — 818,887 24,059 — — 842,946 Goodwill, net — 887,442 782 — — 888,224 Total assets $ 5,099,103 $ 6,333,502 $ 123,867 $ — $ (6,870,542 ) $ 4,685,930 Liabilities and Stockholders' Equity Current maturities of long-term debt $ 23,895 $ 86 $ — $ — $ — $ 23,981 Other current liabilities 130,030 205,994 19,563 — (264 ) 355,323 Accumulated losses of subsidiaries in excess of investment — 73,130 — — (73,130 ) — Intercompany payable 888,444 — 1,046,114 — (1,934,558 ) — Long-term debt, net of current maturities and debt issuance costs 3,051,481 418 — — — 3,051,899 Other long-term liabilities (95,723 ) 259,902 (10,428 ) — — 153,751 Total stockholders' equity (deficit) 1,100,976 5,793,972 (931,382 ) — (4,862,590 ) 1,100,976 Total liabilities and stockholders' equity $ 5,099,103 $ 6,333,502 $ 123,867 $ — $ (6,870,542 ) $ 4,685,930 Condensed Consolidating Balance Sheets - continued 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 $ 189,364 $ 3,286 $ — $ — $ 193,862 Other current assets 78,915 26,715 8,908 — (453 ) 114,085 Property and equipment, net 73,180 2,503,127 28,862 — — 2,605,169 Investments in subsidiaries 4,505,897 139,465 — — (4,645,362 ) — Intercompany receivable — 1,491,017 — — (1,491,017 ) — Other assets, net 13,598 31,899 3,708 — — 49,205 Intangible assets, net — 857,894 24,060 — — 881,954 Goodwill, net — 825,694 782 — — 826,476 Total assets $ 4,672,802 $ 6,065,175 $ 69,606 $ — $ (6,136,832 ) $ 4,670,751 Liabilities and Stockholders' Equity Current maturities of long-term debt $ 30,250 $ 86 $ — $ — $ — $ 30,336 Other current liabilities 93,762 196,391 46,444 — (1,429 ) 335,168 Accumulated losses of subsidiaries in excess of investment — — 8,257 — (8,257 ) — Intercompany payable 521,002 — 968,811 254 (1,490,067 ) — 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 5,569,568 (932,185 ) (254 ) (4,637,129 ) 934,076 Noncontrolling interest — — — — 50 50 Total stockholders' equity (deficit) 934,076 5,569,568 (932,185 ) (254 ) (4,637,079 ) 934,126 Total liabilities and stockholders' equity $ 4,672,802 $ 6,065,175 $ 69,606 $ — $ (6,136,832 ) $ 4,670,751 Condensed Consolidating Statements of Operations Year Ended December 31, 2017 Non- Non- Guarantor Guarantor Subsidiaries Subsidiaries Guarantor (100% (Not 100% (In thousands) Parent Subsidiaries Owned) Owned) Eliminations Consolidated Net revenues $ 73,292 $ 2,355,385 $ 47,687 $ — $ (92,657 ) $ 2,383,707 Operating costs and expenses Operating — 1,203,933 43,182 — — 1,247,115 Selling, general and administrative 44 354,423 7,612 — (42 ) 362,037 Maintenance and utilities — 108,092 1,370 — — 109,462 Depreciation and amortization 12,041 201,401 4,080 — — 217,522 Corporate expense 85,362 1,140 1,646 — — 88,148 Project development, preopening and writedowns 7,806 2,912 3,736 — — 14,454 Impairments of assets 600 1 (1,027 ) — — (426 ) Other operating items, net 725 1,175 — — — 1,900 Intercompany expenses 1,204 91,411 — — (92,615 ) — Total operating costs and expenses 107,782 1,964,488 60,599 — (92,657 ) 2,040,212 Equity in earnings (losses) of subsidiaries 330,514 (1,374 ) — — (329,140 ) — Operating income (loss) 296,024 389,523 (12,912 ) — (329,140 ) 343,495 Other expense (income) Interest expense, net 169,990 1,275 25 — — 171,290 Loss on early extinguishments and modifications of debt 1,582 — — — — 1,582 Other, net (16 ) (98 ) (70 ) — — (184 ) Total other expense, net 171,556 1,177 (45 ) — — 172,688 Income (loss) from continuing operations before income taxes 124,468 388,346 (12,867 ) — (329,140 ) 170,807 Income tax benefit (provision) 64,725 (73,317 ) 5,586 — — (3,006 ) Income (loss) from continuing operations, net of tax 189,193 315,029 (7,281 ) — (329,140 ) 167,801 Income from discontinued operations, net of tax — 21,392 — — — 21,392 Net income (loss) $ 189,193 $ 336,421 $ (7,281 ) $ — $ (329,140 ) $ 189,193 Comprehensive income (loss) $ 189,626 $ 336,854 $ (7,281 ) $ — $ (329,573 ) $ 189,626 Condensed Consolidating Statements of Operations - continued 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 $ 2,156,241 $ 49,131 $ — $ (143,335 ) $ 2,183,976 Operating costs and expenses Operating 1,200 1,127,654 42,879 — — 1,171,733 Selling, general and administrative 49,938 265,485 6,584 — 2 322,009 Maintenance and utilities — 98,741 1,279 — — 100,020 Depreciation and amortization 8,767 183,531 3,928 — — 196,226 Corporate expense 66,703 1,738 4,227 — — 72,668 Project development, preopening and writedowns 18,079 (3,292 ) 7,320 — — 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 1,851,493 67,678 — (143,335 ) 1,923,349 Equity in earnings (losses) of subsidiaries 442,902 (2,039 ) — — (440,863 ) — Operating income (loss) 417,328 302,709 (18,547 ) — (440,863 ) 260,627 Other expense (income) Interest expense, net 157,923 51,783 25 — — 209,731 Loss on early extinguishments of debt 28,356 14,008 — — — 42,364 Other, net 1 617 (73 ) — — 545 Total other expense (income), net 186,280 66,408 (48 ) — — 252,640 Income (loss) from continuing operations before income taxes 231,048 236,301 (18,499 ) — (440,863 ) 7,987 Income tax benefit 186,955 10,405 126 — — 197,486 Income (loss) from continuing operations, net of tax 418,003 246,706 (18,373 ) — (440,863 ) 205,473 Income from discontinued operations, net of tax — 212,530 — — — 212,530 Net income (loss) $ 418,003 $ 459,236 $ (18,373 ) $ — $ (440,863 ) $ 418,003 Comprehensive income (loss) $ 417,704 $ 458,937 $ (18,373 ) $ — $ (440,564 ) $ 417,704 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 (losses) 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 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 tax benefit (provision) 22,777 (16,089 ) (54 ) — — 6,634 Income (loss) from continuing operations, net of tax 47,234 169,469 (17,642 ) (76 ) (188,290 ) 10,695 Income from discontinued operations, net of tax — 36,539 — — — 36,539 Net income (loss) $ 47,234 $ 206,008 $ (17,642 ) $ (76 ) $ (188,290 ) $ 47,234 Comprehensive income (loss) $ 46,971 $ 205,745 $ (17,642 ) $ (76 ) $ (188,027 ) $ 46,971 Condensed Consolidating Statements of Cash Flows Year Ended December 31, 2017 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 $ (82,632 ) $ 515,465 $ (19,172 ) $ 254 $ 949 $ 414,864 Cash flows from investing activities Capital expenditures (102,277 ) (87,590 ) (597 ) — — (190,464 ) Cash paid for acquisitions, net of cash received (1,153 ) — — — — (1,153 ) Net activity with affiliates — (443,542 ) — — 443,542 — Distributions from subsidiary 10,867 — — — (10,867 ) — Advances pursuant to development agreement — — (35,108 ) — — (35,108 ) Other investing activities — 706 — — — 706 Net cash from investing activities (92,563 ) (530,426 ) (35,705 ) — 432,675 (226,019 ) Cash flows from financing activities Borrowings under bank credit facility 958,000 — — — — 958,000 Payments under bank credit facility (1,119,485 ) — — — — (1,119,485 ) Debt financing costs, net (3,430 ) — — — — (3,430 ) Net activity with affiliates 389,579 — 55,166 (254 ) (444,491 ) — Distributions to parent — (10,475 ) (392 ) — 10,867 — Share-based compensation activities, net (7,711 ) — — — — (7,711 ) Shares repurchased and retired (31,927 ) — — — — (31,927 ) Dividends paid (11,286 ) — — — — (11,286 ) Other financing activities 590 (87 ) — — — 503 Net cash from financing activities 174,330 (10,562 ) 54,774 (254 ) (433,624 ) (215,336 ) Cash flows from discontinued operations Cash flows from operating activities — (514 ) — — — (514 ) Cash flows from investing activities — 36,247 — — — 36,247 Cash flows from financing activities — — — — — — Net cash from discontinued operations — 35,733 — — — 35,733 Net change in cash and cash equivalents (865 ) 10,210 (103 ) — — 9,242 Cash and cash equivalents, beginning of period 1,212 189,364 3,286 — — 193,862 Cash and cash equivalents, end of period $ 347 $ 199,574 $ 3,183 $ — $ — $ 203,104 Condensed Consolidating Statements of Cash Flows - continued 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 ) $ 382,742 $ 7,837 $ — $ (1,196 ) $ 302,881 Cash flows from investing activities Capital expenditures (42,840 ) (116,834 ) (684 ) — — (160,358 ) Cash paid for acquisitions, net of cash received (592,703 ) — — — — (592,703 ) Net activity with affiliates — 211,300 — — (211,300 ) — Distributions from subsidiary 9,150 — — — (9,150 ) — Other investing activities — 7,529 6,678 — — 14,207 Net cash from investing activities (626,393 ) 101,995 5,994 — (220,450 ) (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 ) — (12,877 ) (221 ) 212,496 — 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 ) (13,027 ) (221 ) 221,646 (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 33,248 804 (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 $ 189,364 $ 3,286 $ — $ — $ 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 — Distribution 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

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2017
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, 2017 . 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, 2017 , 2016 and 2015 , 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, 2017
Subsequent Events [Abstract]
Subsequent Events	SUBSEQUENT EVENTS We have evaluated all events or transactions that occurred after December 31, 2017 . During this period, up to the filing date, we did not identify any subsequent events, other than the payment of the cash dividend disclosed in Note 10, Stockholder's Equity and Stock Incentive Plans , the effects of which would require disclosure or adjustment to our financial position or results of operations.

Summary of Significant Accoun25

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2017
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, 2017 , 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
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 and 2015 was $0.5 million and $0.1 million , respectively.
Marketable Securities, Available-for-sale Securities	Investment in Available for Sale Securities We have an investment in $20.5 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, 2017 and 2016 was $17.8 million and $17.3 million , respectively. At December 31, 2017 and 2016 , $0.5 million and $0.4 million , respectively, is included in prepaid expenses and other current assets, and $17.3 million and $16.8 million , respectively, is included in other assets, net.
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, 2018 $ 475 2019 510 2020 550 2021 590 2022 635 Thereafter 17,760 Total $ 20,520
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 reasonably 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 reasonably 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. 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 includes net income and other comprehensive income (loss). Components of the Company's comprehensive income are reported in the accompanying consolidated statements of changes in stockholders' equity and consolidated statements of comprehensive income. The accumulated other comprehensive income (loss) at December 31, 2017 , consists of unrealized gains and losses on the investment available for sale resulting from changes in fair value.
Noncontrolling Interest	Noncontrolling Interest Noncontrolling interest represented the ownership interest in one of our subsidiaries that was held by a third party. During 2017, the joint venture in which we held an 80% interest was dissolved, thus eliminating our noncontrolling interest.
Revenue Recognition	Revenue Recognition Gaming revenue represents the net win from gaming activities, which is the aggregate difference between gaming wins and losses. The majority of our gaming revenue is counted in the form of cash and chips and therefore is not subject to any significant or complex estimation procedures. Cash discounts, commissions and other cash incentives to customers related to gaming play are recorded as a reduction of gross gaming revenues. Race revenue recognition criteria are met at the time the results of the event are official. Room revenue recognition criteria are met at the time of occupancy. Food and beverage revenue recognition criteria are met at the time of service.
Promotional Allowances	Promotional Allowances The retail value of accommodations, food and beverage, and other services furnished to guests without charge is included in gross revenues and then deducted as a promotional allowance. Promotional allowances also include incentives earned in our slot bonus program such as cash and the estimated retail value of goods and services (such as complimentary rooms and food and beverages). We reward customers, through the use of bonus programs, with points based on amounts wagered that can be redeemed for a specified period of time for complimentary slot play, food and beverage, and to a lesser extent for other goods or services, depending upon the property.
Gaming Taxes	Gaming Taxes We are subject to taxes based on gross gaming revenues in the jurisdictions in which we operate. These gaming taxes are assessed based on our gaming revenues and are recorded as a gaming expense in the consolidated statements of operations. These taxes totaled approximately $324.5 million , $321.7 million and $332.1 million for the years ended December 31, 2017 , 2016 and 2015 , 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 $29.9 million , $32.3 million and $33.4 million for the years ended December 31, 2017 , 2016 and 2015 , 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. The requisite service period can be impacted by the provisions of the Company’s stock compensation programs that provide for automatic vesting acceleration upon retirement (including as a result of death or disability) for those long-service participants achieving defined age and years of service criteria. These acceleration provisions do not apply to stock grants and awards issued within six months of the employee’s retirement. 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 per Share Basic net income per share is computed by dividing net income 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.
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.
Recently Issued Accounting Pronouncements	arnings of $15.8 million on the consolidated statement of changes in stockholders' equity for the year ended December 31, 2017 . Additionally, for the year ended December 31, 2017, we recorded an excess tax benefit in our tax expense of approximately $1.5 million . We anticipate recording excess tax benefits as a component of tax expense will cause volatility in our future effective tax rate. Recently Issued Accounting Pronouncements Accounting Standards Update 2017-09, Compensation-Stock Compensation ("Update 2017-09") In May 2017, the Financial Accounting Standards Board ("FASB") issued Update 2017-09, which amends the scope of modification accounting for share-based payment arrangements. An entity should account for the effects of a modification unless the fair value, vesting conditions, and classification of the awards are the same immediately before and after the modification. The standard is effective for the 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 adopted Update 2017-09 during second quarter 2017. The early adoption did not have a material impact on our consolidated financial statements. Accounting Standards Update 2017-04, Intangibles-Goodwill and Other ("Update 2017-04") In January 2017, the 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 adopted Update 2017-04 effective January 1, 2017. The early adoption did not have an impact on our consolidated 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, 2017, and early adoption is permitted. The Company is evaluating the impact of the adoption of Update 2016-18 to the consolidated 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 determined that the impact of the new standard on its consolidated financial statements will not be material. 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, 2017, and early adoption is permitted. The Company is evaluating the impact of the new standard on its consolidated financial statements. The Company determined that the impact of the new standard on its consolidated financial statements will not be material. 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 consolidated 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 consolidated financial statements. 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 consolidated financial statements. Accounting Standards Update 2014-09, Revenue from Contracts with Customers ("Update 2014-09"); Accounting Standards Update 2015-14, Revenue from Contracts with Customers - Deferral of the Effective Date ("Update 2015-14" ); Accounting Standards Update 2016-08, Revenue from Contracts with Customers - Principal versus Agent Considerations (Reporting Revenue Gross versus Net) ("Update 2016-08"); Accounting Standards Update 2016-10, Revenue from Contracts with Customers - Identifying Performance Obligations and Licensing ("Update 2016-10"); 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"); and Accounting Standards Update 2016-12, Revenue from Contracts with Customers - Narrow-Scope Improvements and Practical Expedients ("Update 2016-12"); (collectively, the “Revenue Standard”) The Revenue Standard prescribes a new, single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance, including industry-specific guidance. The Revenue Standard is effective for our Company on January 1, 2018, and must be adopted by applying either a full retrospective approach for all periods presented in the period of adoption or a modified retrospective approach with the cumulative effect of initially applying the guidance recognized at the date of initial application. We are adopting the Revenue Standard by following the full retrospective approach. The accompanying financial statements and related disclosures do not reflect the effects of the Revenue Standard. We are finalizing our assessment of the effects of the Revenue Standard on our consolidated financial statements, and we will begin reporting under the new guidance effective with our first quarter 2018 financial report. As a result of the Revenue Standard, our historical income statement presentation, which reflects revenues gross for goods and services provided to our customers as an inducement to play with us with an offsetting reduction for promotional allowances to derive net revenues, is no longer allowed. Under the new guidance, revenues are allocated among our departmental classifications based on the relative standalone selling prices of the goods and services provided to the customer. While the amount of net revenues is not changed, this methodology results in a reduction of our reported departmental revenues by an aggregate amount equivalent to our reported promotional allowance revenues. The majority of this adjustment is applied to our gaming revenues. Historically, and in accordance with prior guidance, we reported the expense for amounts paid to operators of wide area progressive games as contra-revenues. Under the Revenue Standard, these payments will be reported as an operating expense. The impact of this classification change will be to increase our gaming revenues and gaming expenses by equal amounts. The accounting for our frequent player programs is also impacted. Historically, we have valued the points earned under these programs based on the estimated cost of redemption. Under the new guidance, we will account for the point programs under a deferred revenue model. The impact of this change in accounting is not expected to be material to any annual accounting period. 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 Accoun26

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2017
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) 2017 2016 2015 Beginning balance, January 1, $ 1,971 $ 2,087 $ 1,971 Additions due to Acquisitions — 87 — Additions 478 345 361 Deductions (377 ) (548 ) (245 ) Ending balance $ 2,072 $ 1,971 $ 2,087
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) 2017 2016 Land $ 294,533 $ 251,316 Buildings and improvements 2,935,539 2,915,664 Furniture and equipment 1,311,704 1,243,724 Riverboats and barges 238,926 239,264 Construction in progress 59,538 86,226 Other — 726 Total property and equipment 4,840,240 4,736,920 Less accumulated depreciation 2,300,454 2,131,751 Property and equipment, net $ 2,539,786 $ 2,605,169
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, 2018 $ 475 2019 510 2020 550 2021 590 2022 635 Thereafter 17,760 Total $ 20,520
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) 2017 2016 2015 Beginning balance $ 31,022 $ 30,068 $ 33,004 Additions Charged to costs and expenses 84,209 79,685 80,311 Due to acquisitions — 14 — Payments made (81,236 ) (78,745 ) (83,247 ) Ending balance $ 33,995 $ 31,022 $ 30,068
Schedule of Promotional Allowances	The amounts included in promotional allowances are as follows: Year Ended December 31, (In thousands) 2017 2016 2015 Rooms $ 76,029 $ 74,937 $ 77,177 Food and beverage 168,886 146,946 150,598 Other 14,455 13,694 14,870 Total promotional allowances $ 259,370 $ 235,577 $ 242,645 The estimated costs of providing such promotional allowances are as follows: Year Ended December 31, (In thousands) 2017 2016 2015 Rooms $ 33,584 $ 33,514 $ 35,605 Food and beverage 150,431 130,941 133,717 Other 13,315 12,417 12,290 Total cost of promotional allowances $ 197,330 $ 176,872 $ 181,612
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 in prior years: Year Ended December 31, 2016 2015 Expected stock price volatility 46.62 % 49.06 % Risk-free interest rate 1.39 % 1.59 % Expected option life (in years) 5.4 5.3 Estimated fair value per share $ 7.67 $ 9.06

Acquisitions and Divestitures (

Acquisitions and Divestitures (Tables)	12 Months Ended
	Dec. 31, 2017
Cannery Hotel and Casino, LLC [Member]
Business Acquisition [Line Items]
Schedule of Business Acquisitions, by Acquisition [Table Text Block]	The following table summarizes the components and allocation of the purchase price, including the measurement period adjustments: (In thousands) Preliminary Purchase Price Allocation Adjustments Final Purchase Price Allocation Current assets $ 29,929 $ (8,345 ) $ 21,584 Property and equipment 181,757 (56,675 ) 125,082 Other long-term assets — 3,419 3,419 Intangible and other assets 16,330 (880 ) 15,450 Total acquired assets 228,016 (62,481 ) 165,535 Current liabilities 15,850 (4,984 ) 10,866 Total liabilities assumed 15,850 (4,984 ) 10,866 Net identifiable assets acquired 212,166 (57,497 ) 154,669 Goodwill 26,401 58,651 85,052 Net assets acquired $ 238,567 $ 1,154 $ 239,721
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	The following table summarizes the values assigned to acquired property and equipment and estimated useful lives: (In thousands) Useful Lives As Recorded Land $ 7,870 Buildings and improvements 10 - 40 years 107,268 Furniture and equipment 3 - 7 years 9,820 Construction in progress 124 Property and equipment acquired $ 125,082
Aliante Casino Hotel and Spa [Member]
Business Acquisition [Line Items]
Schedule of Business Acquisitions, by Acquisition [Table Text Block]	The following table presents the components and allocation of the purchase price, including the measurement period adjustments: (In thousands) Preliminary Purchase Price Allocation Adjustments Final Purchase Price Allocation Current assets $ 31,886 $ — $ 31,886 Property and equipment 226,309 (760 ) 225,549 Intangible and other assets 20,791 (2,643 ) 18,148 Total acquired assets 278,986 (3,403 ) 275,583 Current liabilities 5,693 515 6,208 Other liabilities 636 (83 ) 553 Total liabilities assumed 6,329 432 6,761 Net identifiable assets acquired 272,657 (3,835 ) 268,822 Goodwill 126,489 3,835 130,324 Net assets acquired $ 399,146 $ — $ 399,146
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	The following table summarizes the 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 8,099 Property and equipment acquired $ 225,549
Borgata
Business Acquisition [Line Items]
Schedule of Business Acquisitions, by Acquisition [Table Text Block]	We accounted for our investment in Borgata applying the equity method, 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 prior to the date of divestiture: Seven Months Ended Twelve Months Ended (In thousands) July 31, 2016 December 31, 2015 Net revenues $ 485,510 $ 804,166 Operating expenses 366,812 657,324 Operating income 118,698 146,842 Interest expense 26,378 59,681 Loss on early extinguishments of debt 1,628 18,895 State income tax expense (benefit) 8,274 (3,731 ) Net income $ 82,418 $ 71,997

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	12 Months Ended
	Dec. 31, 2017
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) 2017 2016 Land $ 294,533 $ 251,316 Buildings and improvements 2,935,539 2,915,664 Furniture and equipment 1,311,704 1,243,724 Riverboats and barges 238,926 239,264 Construction in progress 59,538 86,226 Other — 726 Total property and equipment 4,840,240 4,736,920 Less accumulated depreciation 2,300,454 2,131,751 Property and equipment, net $ 2,539,786 $ 2,605,169

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2017
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Schedule of Intangible Assets	Intangible assets consist of the following: December 31, 2017 Weighted Gross Cumulative Average Life Carrying Cumulative Impairment Intangible (In thousands) Remaining Value Amortization Losses Assets, Net Amortizing intangibles: Customer relationships 5.2 years $ 9,400 $ (3,470 ) $ — $ 5,930 Favorable lease rates 38.0 years 11,730 (3,075 ) — 8,655 Development agreement — 21,373 — — 21,373 42,503 (6,545 ) — 35,958 Indefinite lived intangible assets: Trademarks Indefinite 151,887 — (4,300 ) 147,587 Gaming license rights Indefinite 873,335 (33,960 ) (179,974 ) 659,401 1,025,222 (33,960 ) (184,274 ) 806,988 Balance, December 31, 2017 $ 1,067,725 $ (40,505 ) $ (184,274 ) $ 842,946 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
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, 2015 $ 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 Additions — — — — — — Purchase price adjustment 920 — — (1,800 ) — (880 ) Impairments — — — — — — Amortization (14,452 ) (228 ) — — — (14,680 ) Other — (23,448 ) — — — (23,448 ) Balance, December 31, 2017 $ 5,930 $ 8,655 $ 21,373 $ 147,587 $ 659,401 $ 842,946
Schedule of Expected Amortization Expense	Future amortization is as follows: (In thousands) Customer Relationships Favorable Lease Rates Total For the year ending December 31, 2018 $ 2,291 $ 228 $ 2,519 2019 1,634 228 1,862 2020 1,043 228 1,271 2021 511 228 739 2022 271 228 499 Thereafter 180 7,515 7,695 Total future amortization $ 5,930 $ 8,655 $ 14,585

Goodwill (Tables)

Goodwill (Tables)	12 Months Ended
	Dec. 31, 2017
Goodwill [Abstract]
Goodwill Rollforward [Table Text Block]	The following table sets forth the changes in our goodwill, net, during the years ended December 31, 2017, 2016 and 2015. (In thousands) Goodwill, Net Balance, January 1, 2015 $ 685,310 Additions — Impairments — Balance, December 31, 2015 685,310 Additions 153,628 Impairments (12,462 ) Balance, December 31, 2016 826,476 Additions — Impairments — Final purchase price adjustment 61,748 Balance, December 31, 2017 $ 888,224
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 $ 593,567 $ — $ (165,479 ) $ 428,088 Downtown Las Vegas 6,997 (6,134 ) — 863 Midwest and South 471,735 — (12,462 ) 459,273 Balance, December 31, 2017 $ 1,072,299 $ (6,134 ) $ (177,941 ) $ 888,224

Accrued Liabilities (Tables)

Accrued Liabilities (Tables)	12 Months Ended
	Dec. 31, 2017
Payables and Accruals [Abstract]
Schedule of Accrued Liabilities	Accrued liabilities consist of the following: December 31, (In thousands) 2017 2016 Payroll and related expenses $ 70,724 $ 68,102 Interest 19,858 33,407 Gaming liabilities 55,961 41,942 Player loyalty program liabilities 18,322 19,076 Dividends payable 5,632 — Other accrued liabilities 78,482 88,555 Total accrued liabilities $ 248,979 $ 251,082

Long-Term Debt (Tables)

Long-Term Debt (Tables)	12 Months Ended
	Dec. 31, 2017
Line of Credit Facility [Line Items]
Schedule of Extinguishment of Debt [Table Text Block]	The components of the loss on early extinguishments and modifications of debt, are as follows: Year Ended December 31, (In thousands) 2017 2016 2015 Boyd Gaming Credit Facility deferred finance charges $ 1,086 $ 6,629 $ 1,978 Refinancing Amendment 496 — — 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 Peninsula Credit Facility deferred finance charges — 9,512 2,086 Total loss on early extinguishments and modifications of debt $ 1,582 $ 42,364 $ 40,733
Schedule of Long-term Debt Instruments	Long-term debt, net of current maturities and debt issuance costs consists of the following: December 31, 2017 Interest Unamortized Rates at Outstanding Unamortized Origination Long-Term (In thousands) Dec. 31, 2017 Principal Discount Fees and Costs Debt, Net Bank credit facility 3.882 % $ 1,621,054 $ (1,556 ) $ (23,795 ) $ 1,595,703 6.875% senior notes due 2023 6.875 % 750,000 — (9,455 ) 740,545 6.375% senior notes due 2026 6.375 % 750,000 — (10,872 ) 739,128 Other 5.800 % 504 — — 504 Total long-term debt 3,121,558 (1,556 ) (44,122 ) 3,075,880 Less current maturities 23,981 — — 23,981 Long-term debt, net $ 3,097,577 $ (1,556 ) $ (44,122 ) $ 3,051,899 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 3.440 % $ 1,782,538 $ (1,888 ) $ (28,503 ) $ 1,752,147 6.875% senior notes due 2023 6.875 % 750,000 — (11,209 ) 738,791 6.375% senior notes due 2026 6.375 % 750,000 — (12,074 ) 737,926 Other 5.800 % 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
Schedule of Line of Credit Facilities	The outstanding principal amounts under the Credit Facility are comprised of the following: December 31, (In thousands) 2017 2016 Revolving Credit Facility $ 170,000 $ 245,000 Term A Loan 210,938 222,188 Refinancing Term B Loans 1,170,016 — Term B-1 Loan — 271,750 Term B-2 Loan — 997,500 Swing Loan 70,100 46,100 Total outstanding principal amounts $ 1,621,054 $ 1,782,538
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 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
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, 2018 $ 23,981 2019 23,991 2020 23,997 2021 430,040 2022 12,758 Thereafter 2,606,791 Total outstanding principal of long-term debt $ 3,121,558

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Components Comprising Deferred Tax Assets and Liabilities	The components comprising our deferred tax assets and liabilities are as follows: December 31, (In thousands) 2017 2016 Deferred tax assets Federal net operating loss carryforwards $ 110,350 $ 201,978 State net operating loss carryforwards 45,096 38,715 Share-based compensation 14,226 26,344 Other 33,001 61,289 Gross deferred tax assets 202,673 328,326 Valuation allowance (28,821 ) (28,402 ) Deferred tax assets, net of valuation allowance 173,852 299,924 Deferred tax liabilities Difference between book and tax basis of property and intangible assets 219,090 337,654 State tax liability 34,035 31,443 Other 9,802 14,807 Gross deferred tax liabilities 262,927 383,904 Deferred tax liabilities, net $ 89,075 $ 83,980
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) 2017 2016 2015 Current Federal $ (10,367 ) $ — $ — State 5,335 1,242 2,052 Total current taxes provision (5,032 ) 1,242 2,052 Deferred Federal 6,343 (190,207 ) (9,493 ) State 1,695 (8,521 ) 807 Total deferred taxes benefit 8,038 (198,728 ) (8,686 ) Provision (benefit) for income taxes from continuing operations $ 3,006 $ (197,486 ) $ (6,634 ) Provision (benefit) for income taxes included on the consolidated statement of operations Provision (benefit) for income taxes from continuing operations $ 3,006 $ (197,486 ) $ (6,634 ) Provision (benefit) for income taxes from discontinued operations 14,855 146,379 (540 ) Provision (benefit) for income taxes from continuing and discontinued operations $ 17,861 $ (51,107 ) $ (7,174 )
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, 2017 2016 2015 Tax at federal statutory rate 35.0 % 35.0 % 35.0 % Federal statutory rate change on deferred tax liability (35.2 )% — % — % State income taxes, net of federal benefit 2.7 % (59.2 )% 69.2 % Compensation-based credits (1.0 )% (21.7 )% (60.8 )% Valuation allowance for deferred tax assets — % (2,448.1 )% 200.9 % Company provided benefits 0.5 % 14.8 % 152.9 % Nondeductible expenses 0.5 % 10.3 % 19.0 % Tax exempt interest (0.3 )% (6.9 )% (13.8 )% Accrued interest on uncertain tax benefits 0.1 % 2.1 % (139.7 )% Uncertain tax benefits — % — % (421.6 )% Other, net (0.5 )% 1.5 % (4.5 )% Effective tax rate 1.8 % (2,472.2 )% (163.4 )%
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) 2017 2016 2015 Unrecognized tax benefit, beginning of year $ 2,482 $ 2,482 $ 30,198 Additions: Tax positions related to current year — — — Reductions: Tax position related to prior years — — (27,716 ) Unrecognized tax benefits, end of year $ 2,482 $ 2,482 $ 2,482

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2017
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, 2018 $ 20,642 2019 17,826 2020 15,325 2021 14,330 2022 13,884 Thereafter 314,391 Total $ 396,398
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, 2018 $ 3,432 2019 2,371 2020 1,665 2021 930 2022 771 Thereafter 250 Total $ 9,419

Stockholders' Equity and Stoc35

Stockholders' Equity and Stock Incentive Plans (Tables)	12 Months Ended
	Dec. 31, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Share Repurchases [Table Text Block]	The following table provides information regarding share repurchases during the referenced periods. (1) (In thousands, except per share data) For the Year Ended December 31, 2017 Shares repurchased (2) 1,198 Total cost, including brokerage fees $ 31,927 Average repurchase price per share (3) $ 26.64 (1) Shares repurchased reflect repurchases settled during the twelve months ended December 31, 2017 . These amounts exclude repurchases traded but not yet settled on or before December 31, 2017 . (2) All shares repurchased have been retired and constitute authorized but unissued shares. (3) Figures in the table may not recalculate exactly due to rounding. Average repurchase price per share is calculated based on unrounded number
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, 2015 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 Granted — — Canceled (1,323,500 ) 39.30 Exercised (241,964 ) 8.61 Outstanding at December 31, 2017 1,542,452 $ 11.99 5.3 $ 35,565 Exercisable at December 31, 2016 2,696,315 $ 24.27 3.1 $ 14,587 Exercisable at December 31, 2017 1,335,717 $ 11.00 4.8 $ 32,128
Information About Stock Options Outstanding and Exercisable	The following table summarizes the information about stock options outstanding and exercisable at December 31, 2017 : 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 25,510 4.9 $ 5.22 25,510 $ 5.22 6.60 28,000 0.8 6.60 28,000 6.60 6.70 196,869 3.9 6.70 196,869 6.70 7.55 65,000 1.8 7.55 65,000 7.55 8.34 294,163 2.8 8.34 294,163 8.34 9.86 260,882 5.9 9.86 260,882 9.86 11.57 229,846 6.2 11.57 229,846 11.57 17.75 216,509 8.9 17.75 72,174 17.75 19.98 200,673 7.4 19.98 138,273 19.98 33.31 25,000 0.0 33.31 25,000 33.31 $5.22-$33.31 1,542,452 5.3 $ 11.99 1,335,717 $ 11.00
RSU Activity	Summarized RSU activity is as follows: Restricted Stock Units Weighted Average Grant Date Fair Value Outstanding at January 1, 2015 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 Granted 442,879 $27.40 Canceled (38,964 ) Awarded (727,821 ) Outstanding at December 31, 2017 1,637,212
PSU Activity	Summarized PSU activity is as follows: Performance Stock Units Weighted Average Grant Date Fair Value Outstanding at January 1, 2015 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 Granted 275,305 $28.94 Performance Adjustment (73,407 ) Canceled — Awarded (268,429 ) Outstanding at December 31, 2017 1,062,547
Career Shares Activity	Summarized Career Shares activity is as follows: Career Shares Weighted Average Grant Date Fair Value Outstanding at January 1, 2015 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 Granted 66,000 $20.41 Canceled (11,236 ) Awarded (82,944 ) Outstanding at December 31, 2017 1,013,459
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) 2017 2016 2015 Stock Options $ 1,193 $ 1,974 $ 2,821 Restricted Stock Units 7,463 8,883 9,909 Performance Stock Units 7,381 3,353 5,135 Career Shares 1,376 1,308 1,399 Total share-based compensation costs $ 17,413 $ 15,518 $ 19,264
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) 2017 2016 2015 Gaming $ 363 $ 428 $ 393 Food and beverage 69 82 75 Room 33 39 36 Selling, general and administrative 1,846 2,176 1,996 Corporate expense 15,102 12,793 16,764 Total share-based compensation expense $ 17,413 $ 15,518 $ 19,264
Dividends Declared [Table Text Block]	The dividends declared by the Board under this program are: Declaration date Record date Payment date Amount per share May 2, 2017 June 15, 2017 July 15, 2017 $0.05 September 6, 2017 September 18, 2017 October 15, 2017 0.05 December 7, 2017 December 28, 2017 January 15, 2018 0.05

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2017
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, 2017 (In thousands) Balance Level 1 Level 2 Level 3 Assets Cash and cash equivalents $ 203,104 $ 203,104 $ — $ — Restricted cash 24,175 24,175 — — Investment available for sale 17,752 — — 17,752 Liabilities Contingent payments $ 2,887 $ — $ — $ 2,887 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
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, 2017 Assets Liabilities (In thousands) Investment Contingent Payments Balance at January 1, 2017 $ 17,259 $ (3,038 ) Total gains (losses) (realized or unrealized): Included in interest income (expense) 138 (335 ) Included in other comprehensive income (loss) 795 — Included in other items, net — (333 ) Purchases, sales, issuances and settlements: Settlements (440 ) 819 Balance at December 31, 2017 $ 17,752 $ (2,887 ) December 31, 2016 Assets Liabilities (In thousands) Investment Available for Sale 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 )
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, 2017 (In thousands) Outstanding Face Amount Carrying Value Estimated Fair Value Fair Value Hierarchy Liabilities Obligation under assessment arrangements $ 31,729 $ 25,602 $ 26,999 Level 3 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
Fair Value, Liabilities Measured on Recurring and Nonrecurring Basis	The following tables provide the fair value measurement information about our long-term debt: December 31, 2017 (In thousands) Outstanding Face Amount Carrying Value Estimated Fair Value Fair Value Hierarchy Credit Facility $ 1,621,054 $ 1,595,703 $ 1,625,178 Level 2 6.875% Senior Notes due 2023 750,000 740,545 798,750 Level 1 6.375% Senior Notes due 2026 750,000 739,128 810,000 Level 1 Other 504 504 504 Level 3 Total debt $ 3,121,558 $ 3,075,880 $ 3,234,432 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

Segment Information (Tables)

Segment Information (Tables)	12 Months Ended
	Dec. 31, 2017
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) 2017 2016 2015 Net Revenues Las Vegas Locals $ 858,921 $ 647,867 $ 610,107 Downtown Las Vegas 243,543 236,385 234,191 Midwest and South 1,281,243 1,299,724 1,355,134 Total Reportable Segment Net Revenues $ 2,383,707 $ 2,183,976 $ 2,199,432 Adjusted EBITDA Las Vegas Locals $ 249,943 $ 176,420 $ 157,312 Downtown Las Vegas 54,535 52,420 49,314 Midwest and South 364,193 367,365 380,942 Total Reportable Segment Adjusted EBITDA 668,671 596,205 587,568 Corporate expense (73,046 ) (59,875 ) (60,177 ) Adjusted EBITDA 595,625 536,330 527,391 Other operating costs and expenses Deferred rent 1,267 3,266 3,428 Depreciation and amortization 217,522 196,226 207,118 Project development, preopening and writedowns 14,454 22,107 6,907 Share-based compensation expense 17,413 15,518 19,264 Impairments of assets (426 ) 38,302 18,565 Other operating charges, net 1,900 284 907 Total other operating costs and expenses 252,130 275,703 256,189 Operating income $ 343,495 $ 260,627 $ 271,202
Reconciliation of Assets from Segment to Consolidated	The Company's total assets, by Reportable Segment, consisted of the following amounts: December 31, (In thousands) 2017 2016 Assets Las Vegas Locals $ 1,792,119 $ 1,785,858 Downtown Las Vegas 170,574 157,319 Midwest and South 2,496,957 2,556,307 Total Reportable Segment assets 4,459,650 4,499,484 Corporate 226,280 171,267 Total assets $ 4,685,930 $ 4,670,751
Capital Expenditures by Reportable Segment	The Company's capital expenditures by Reportable Segment, consisted of the following: Year Ended December 31, (In thousands) 2017 2016 2015 Capital Expenditures: Las Vegas Locals $ 59,382 $ 42,069 $ 41,772 Downtown Las Vegas 21,705 28,431 13,000 Midwest and South 37,657 73,255 60,887 Total Reportable Segment Capital Expenditures 118,744 143,755 115,659 Corporate 71,673 16,672 12,646 Total Capital Expenditures 190,417 160,427 128,305 Change in Accrued Property Additions 47 (69 ) 2,865 Cash-Based Capital Expenditures $ 190,464 $ 160,358 $ 131,170

Selected Quarterly Financial 38

Selected Quarterly Financial Information (Unaudited) (Tables)	12 Months Ended
	Dec. 31, 2017
Quarterly Financial Information Disclosure [Abstract]
Selected Quarterly Financial Information	The following table presents selected quarterly financial information: Year Ended December 31, 2017 (In thousands, except per share data) First Second Third Fourth Year Summary Operating Results: Net revenues $ 605,342 $ 599,868 $ 587,665 $ 590,832 $ 2,383,707 Operating income 94,868 89,361 78,665 80,601 343,495 Income from continuing operations, net of tax $ 35,114 $ 27,561 $ 22,976 $ 82,150 $ 167,801 Income from discontinued operations, net of tax 375 21,017 — — 21,392 Net income $ 35,489 $ 48,578 $ 22,976 $ 82,150 $ 189,193 Basic net income per common share: Continuing operations $ 0.31 $ 0.24 $ 0.20 $ 0.72 $ 1.46 Discontinued operations — 0.18 — — 0.19 Basic net income per common share $ 0.31 $ 0.42 $ 0.20 $ 0.72 $ 1.65 Diluted net income per common share: Continuing operations $ 0.31 $ 0.24 $ 0.20 $ 0.71 $ 1.45 Discontinued operations — 0.18 — — 0.19 Diluted net income per common share $ 0.31 $ 0.42 $ 0.20 $ 0.71 $ 1.64 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 $ 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

Condensed Consolidating Finan39

Condensed Consolidating Financial Information (Tables)	12 Months Ended
	Dec. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Condensed Balance Sheet	Condensed Consolidating Balance Sheets December 31, 2017 Non- Non- Guarantor Guarantor Subsidiaries Subsidiaries Guarantor (100% (Not 100% (In thousands) Parent Subsidiaries Owned) Owned) Eliminations Consolidated Assets Cash and cash equivalents $ 347 $ 199,574 $ 3,183 $ — $ — $ 203,104 Other current assets 78,226 35,310 12,568 — (545 ) 125,559 Property and equipment, net 88,464 2,424,361 26,961 — — 2,539,786 Investments in subsidiaries 4,917,341 — 18,097 — (4,935,438 ) — Intercompany receivable — 1,934,559 — — (1,934,559 ) — Other assets, net 14,725 33,369 38,217 — — 86,311 Intangible assets, net — 818,887 24,059 — — 842,946 Goodwill, net — 887,442 782 — — 888,224 Total assets $ 5,099,103 $ 6,333,502 $ 123,867 $ — $ (6,870,542 ) $ 4,685,930 Liabilities and Stockholders' Equity Current maturities of long-term debt $ 23,895 $ 86 $ — $ — $ — $ 23,981 Other current liabilities 130,030 205,994 19,563 — (264 ) 355,323 Accumulated losses of subsidiaries in excess of investment — 73,130 — — (73,130 ) — Intercompany payable 888,444 — 1,046,114 — (1,934,558 ) — Long-term debt, net of current maturities and debt issuance costs 3,051,481 418 — — — 3,051,899 Other long-term liabilities (95,723 ) 259,902 (10,428 ) — — 153,751 Total stockholders' equity (deficit) 1,100,976 5,793,972 (931,382 ) — (4,862,590 ) 1,100,976 Total liabilities and stockholders' equity $ 5,099,103 $ 6,333,502 $ 123,867 $ — $ (6,870,542 ) $ 4,685,930 Condensed Consolidating Balance Sheets - continued 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 $ 189,364 $ 3,286 $ — $ — $ 193,862 Other current assets 78,915 26,715 8,908 — (453 ) 114,085 Property and equipment, net 73,180 2,503,127 28,862 — — 2,605,169 Investments in subsidiaries 4,505,897 139,465 — — (4,645,362 ) — Intercompany receivable — 1,491,017 — — (1,491,017 ) — Other assets, net 13,598 31,899 3,708 — — 49,205 Intangible assets, net — 857,894 24,060 — — 881,954 Goodwill, net — 825,694 782 — — 826,476 Total assets $ 4,672,802 $ 6,065,175 $ 69,606 $ — $ (6,136,832 ) $ 4,670,751 Liabilities and Stockholders' Equity Current maturities of long-term debt $ 30,250 $ 86 $ — $ — $ — $ 30,336 Other current liabilities 93,762 196,391 46,444 — (1,429 ) 335,168 Accumulated losses of subsidiaries in excess of investment — — 8,257 — (8,257 ) — Intercompany payable 521,002 — 968,811 254 (1,490,067 ) — 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 5,569,568 (932,185 ) (254 ) (4,637,129 ) 934,076 Noncontrolling interest — — — — 50 50 Total stockholders' equity (deficit) 934,076 5,569,568 (932,185 ) (254 ) (4,637,079 ) 934,126 Total liabilities and stockholders' equity $ 4,672,802 $ 6,065,175 $ 69,606 $ — $ (6,136,832 ) $ 4,670,751
Schedule of Condensed Income Statement	Condensed Consolidating Statements of Operations Year Ended December 31, 2017 Non- Non- Guarantor Guarantor Subsidiaries Subsidiaries Guarantor (100% (Not 100% (In thousands) Parent Subsidiaries Owned) Owned) Eliminations Consolidated Net revenues $ 73,292 $ 2,355,385 $ 47,687 $ — $ (92,657 ) $ 2,383,707 Operating costs and expenses Operating — 1,203,933 43,182 — — 1,247,115 Selling, general and administrative 44 354,423 7,612 — (42 ) 362,037 Maintenance and utilities — 108,092 1,370 — — 109,462 Depreciation and amortization 12,041 201,401 4,080 — — 217,522 Corporate expense 85,362 1,140 1,646 — — 88,148 Project development, preopening and writedowns 7,806 2,912 3,736 — — 14,454 Impairments of assets 600 1 (1,027 ) — — (426 ) Other operating items, net 725 1,175 — — — 1,900 Intercompany expenses 1,204 91,411 — — (92,615 ) — Total operating costs and expenses 107,782 1,964,488 60,599 — (92,657 ) 2,040,212 Equity in earnings (losses) of subsidiaries 330,514 (1,374 ) — — (329,140 ) — Operating income (loss) 296,024 389,523 (12,912 ) — (329,140 ) 343,495 Other expense (income) Interest expense, net 169,990 1,275 25 — — 171,290 Loss on early extinguishments and modifications of debt 1,582 — — — — 1,582 Other, net (16 ) (98 ) (70 ) — — (184 ) Total other expense, net 171,556 1,177 (45 ) — — 172,688 Income (loss) from continuing operations before income taxes 124,468 388,346 (12,867 ) — (329,140 ) 170,807 Income tax benefit (provision) 64,725 (73,317 ) 5,586 — — (3,006 ) Income (loss) from continuing operations, net of tax 189,193 315,029 (7,281 ) — (329,140 ) 167,801 Income from discontinued operations, net of tax — 21,392 — — — 21,392 Net income (loss) $ 189,193 $ 336,421 $ (7,281 ) $ — $ (329,140 ) $ 189,193 Comprehensive income (loss) $ 189,626 $ 336,854 $ (7,281 ) $ — $ (329,573 ) $ 189,626 Condensed Consolidating Statements of Operations - continued 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 $ 2,156,241 $ 49,131 $ — $ (143,335 ) $ 2,183,976 Operating costs and expenses Operating 1,200 1,127,654 42,879 — — 1,171,733 Selling, general and administrative 49,938 265,485 6,584 — 2 322,009 Maintenance and utilities — 98,741 1,279 — — 100,020 Depreciation and amortization 8,767 183,531 3,928 — — 196,226 Corporate expense 66,703 1,738 4,227 — — 72,668 Project development, preopening and writedowns 18,079 (3,292 ) 7,320 — — 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 1,851,493 67,678 — (143,335 ) 1,923,349 Equity in earnings (losses) of subsidiaries 442,902 (2,039 ) — — (440,863 ) — Operating income (loss) 417,328 302,709 (18,547 ) — (440,863 ) 260,627 Other expense (income) Interest expense, net 157,923 51,783 25 — — 209,731 Loss on early extinguishments of debt 28,356 14,008 — — — 42,364 Other, net 1 617 (73 ) — — 545 Total other expense (income), net 186,280 66,408 (48 ) — — 252,640 Income (loss) from continuing operations before income taxes 231,048 236,301 (18,499 ) — (440,863 ) 7,987 Income tax benefit 186,955 10,405 126 — — 197,486 Income (loss) from continuing operations, net of tax 418,003 246,706 (18,373 ) — (440,863 ) 205,473 Income from discontinued operations, net of tax — 212,530 — — — 212,530 Net income (loss) $ 418,003 $ 459,236 $ (18,373 ) $ — $ (440,863 ) $ 418,003 Comprehensive income (loss) $ 417,704 $ 458,937 $ (18,373 ) $ — $ (440,564 ) $ 417,704 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 (losses) 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 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 tax 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
Schedule of Condensed Cash Flow Statement	Condensed Consolidating Statements of Cash Flows Year Ended December 31, 2017 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 $ (82,632 ) $ 515,465 $ (19,172 ) $ 254 $ 949 $ 414,864 Cash flows from investing activities Capital expenditures (102,277 ) (87,590 ) (597 ) — — (190,464 ) Cash paid for acquisitions, net of cash received (1,153 ) — — — — (1,153 ) Net activity with affiliates — (443,542 ) — — 443,542 — Distributions from subsidiary 10,867 — — — (10,867 ) — Advances pursuant to development agreement — — (35,108 ) — — (35,108 ) Other investing activities — 706 — — — 706 Net cash from investing activities (92,563 ) (530,426 ) (35,705 ) — 432,675 (226,019 ) Cash flows from financing activities Borrowings under bank credit facility 958,000 — — — — 958,000 Payments under bank credit facility (1,119,485 ) — — — — (1,119,485 ) Debt financing costs, net (3,430 ) — — — — (3,430 ) Net activity with affiliates 389,579 — 55,166 (254 ) (444,491 ) — Distributions to parent — (10,475 ) (392 ) — 10,867 — Share-based compensation activities, net (7,711 ) — — — — (7,711 ) Shares repurchased and retired (31,927 ) — — — — (31,927 ) Dividends paid (11,286 ) — — — — (11,286 ) Other financing activities 590 (87 ) — — — 503 Net cash from financing activities 174,330 (10,562 ) 54,774 (254 ) (433,624 ) (215,336 ) Cash flows from discontinued operations Cash flows from operating activities — (514 ) — — — (514 ) Cash flows from investing activities — 36,247 — — — 36,247 Cash flows from financing activities — — — — — — Net cash from discontinued operations — 35,733 — — — 35,733 Net change in cash and cash equivalents (865 ) 10,210 (103 ) — — 9,242 Cash and cash equivalents, beginning of period 1,212 189,364 3,286 — — 193,862 Cash and cash equivalents, end of period $ 347 $ 199,574 $ 3,183 $ — $ — $ 203,104 Condensed Consolidating Statements of Cash Flows - continued 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 ) $ 382,742 $ 7,837 $ — $ (1,196 ) $ 302,881 Cash flows from investing activities Capital expenditures (42,840 ) (116,834 ) (684 ) — — (160,358 ) Cash paid for acquisitions, net of cash received (592,703 ) — — — — (592,703 ) Net activity with affiliates — 211,300 — — (211,300 ) — Distributions from subsidiary 9,150 — — — (9,150 ) — Other investing activities — 7,529 6,678 — — 14,207 Net cash from investing activities (626,393 ) 101,995 5,994 — (220,450 ) (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 ) — (12,877 ) (221 ) 212,496 — 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 ) (13,027 ) (221 ) 221,646 (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 33,248 804 (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 $ 189,364 $ 3,286 $ — $ — $ 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 — Distribution 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

Summary of Significant Accoun40

Summary of Significant Accounting Policies (Organization) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2017USD ($)entitysegment	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)
Organization Attributes [Line Items]
Subsidiaries, Ownership Percentage	80.00%
Interest Costs Capitalized		$ 500	$ 100
Income Tax Expense (Benefit)	$ 3,006	$ (197,486)	$ (6,634)
Number of Gaming Entertainment Properties | entity	24
Number of reportable segments | segment	3
Adjustments for Change in Accounting Principle [Domain]
Organization Attributes [Line Items]
Income Tax Expense (Benefit)	$ 1,500

Summary of Significant Accoun41

Summary of Significant Accounting Policies (Consolidation) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Consolidated Entities [Line Items]
Purchase price	$ 1,200
Equity Method Investment, Ownership Percentage	50.00%
Total assets	$ 4,685,930	$ 4,670,751
Borgata
Consolidated Entities [Line Items]
Equity Method Investment, Ownership Percentage	50.00%

Summary of Significant Accoun42

Summary of Significant Accounting Policies (Accounts Receivable, Net) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Allowance for Doubtful Accounts Receivable [Roll Forward]
Beginning balance, January 1,	$ 1,971	$ 2,087	$ 1,971
Additions	478	345	361
Account Receivable, Additions from Acquisitions	0	87	0
Deductions	(377)	(548)	(245)
Ending balance	$ 2,072	$ 1,971	$ 2,087

Summary of Significant Accoun43

Summary of Significant Accounting Policies (Property, Plant and Equipment Useful Lives) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Property, Plant and Equipment [Line Items]
Interest Costs Capitalized		$ 0.5	$ 0.1
Interest Cost Capitalized	no
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 Accoun44

Summary of Significant Accounting Policies (Gaming Investments) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Regulatory Gaming Assets [Line Items]
Interest Costs Capitalized	$ 0.5	$ 0.1

Summary of Significant Accoun45

Summary of Significant Accounting Policies (Investments) (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Schedule of Available-for-sale Securities [Line Items]
Investment available for sale	$ 17,300	$ 16,800
Available-for-sale securities, current portion	500	400
Peninsula Gaming
Schedule of Available-for-sale Securities [Line Items]
Investment available for sale	17,800	17,300
Available-for-sale securities, current portion	$ 500	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	$ 475
2,014	510
2,015	550
2,016	590
2,017	635
Thereafter	17,760
Total	20,520
Peninsula Gaming | Other Assets, Net
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale securities, noncurrent portion	$ 17,300	$ 16,800

Summary of Significant Accoun46

Summary of Significant Accounting Policies (Intangible Assets) (Details) - Favorable Lease Rates	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Finite-Lived Intangible Assets [Line Items]
Favorable lease rates, original useful lives	38 years	31 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, 2017
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, 2017	Dec. 31, 2016	Dec. 31, 2015
Allowances [Line Items]
Promotional allowances	$ 259,370	$ 235,577	$ 242,645
Cost of promotional allowances	197,330	176,872	181,612
Rooms
Allowances [Line Items]
Promotional allowances	76,029	74,937	77,177
Cost of promotional allowances	33,584	33,514	35,605
Food and Beverage
Allowances [Line Items]
Promotional allowances	168,886	146,946	150,598
Cost of promotional allowances	150,431	130,941	133,717
Other Products and Services
Allowances [Line Items]
Promotional allowances	14,455	13,694	14,870
Cost of promotional allowances	$ 13,315	$ 12,417	$ 12,290

Summary of Significant Accoun49

Summary of Significant Accounting Policies (Preopening Expenses) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Preopening Expenses [Line Items]
Project development, preopening and writedowns	$ 14,454	$ 22,107	$ 6,907

Summary of Significant Accoun50

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

Summary of Significant Accoun51

Summary of Significant Accounting Policies (Other) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
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
Self Insurance Reserve [Roll Forward]
Self insurance reserve, beginning balance	$ 31,022	30,068	33,004
Additions
Charged to costs and expenses	84,209	79,685	80,311
Due to acquisitions	0	14	0
Payments made	(81,236)	(78,745)	(83,247)
Self insurance reserve, ending balance	33,995	31,022	30,068
Gaming taxes	324,500	321,700	332,100
Advertising expense	29,900	32,300	33,400
Corporate expense	$ 88,148	$ 72,668	$ 76,941

Summary of Significant Accoun52

Summary of Significant Accounting Policies Equity Method Investments (Details)	Dec. 31, 2017
Borgata
Schedule of Equity Method Investments [Line Items]
Ownership percentage by noncontrolling owners	50.00%

Acquisitions and Divestitures A

Acquisitions and Divestitures Asset Acquisition - Cannery (Details) - USD ($) $ in Thousands	Dec. 21, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 20, 2016	Dec. 31, 2014
Business Acquisition [Line Items]
Purchase price		$ 1,200
Goodwill, net		888,224	$ 826,476	$ 685,310		$ 685,310
Depreciation and amortization		217,522	$ 196,226	$ 207,118
Cannery Hotel and Casino, LLC [Member]
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Land					$ 7,870
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets					21,584
Business Combination, Assets and Liabilities Arising from Contingencies, Amount Recognized, Net					228,200
Business Combination, Transferred	$ 238,600
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets					165,535
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment					125,082
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities					10,866
Goodwill, net					85,052
Depreciation and amortization		2,500
Business Acquisition, Transaction Costs		1,100			10,500
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Assets					3,419
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Indefinite-Lived Intangible Assets					15,450
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities					10,866
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net					154,669
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net					239,721
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Buildings					107,268
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Equipment					9,820
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, CIP					124
Adjustments [Member] | Cannery Hotel and Casino, LLC [Member]
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets					(8,345)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets		(62,481)			(62,481)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment		(56,675)			(56,675)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities		(4,984)			(4,984)
Goodwill, net		$ 58,700			58,651
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Assets					3,419
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Indefinite-Lived Intangible Assets					(880)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities					(4,984)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net					(57,497)
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net					1,154
As Previously Reported [Member] | Cannery Hotel and Casino, LLC [Member]
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets					29,929
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets					228,016
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment					181,757
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities					15,850
Goodwill, net					26,401
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Assets					0
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Indefinite-Lived Intangible Assets					16,330
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, Goodwill, and Liabilities Assumed, Net					$ 238,567

Acquisitions and Divestitures54

Acquisitions and Divestitures Asset Acquisition - Aliante (Details) - USD ($) $ in Thousands	Sep. 28, 2016	Dec. 31, 2017	Dec. 31, 2016	Sep. 27, 2016	Dec. 31, 2015	Dec. 31, 2014
Business Acquisition [Line Items]
Goodwill, net		$ 888,224	$ 826,476		$ 685,310	$ 685,310
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
Aliante Casino Hotel and Spa [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
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Indefinite-Lived Intangible Assets				18,148
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment				225,549
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities				6,761
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net				268,822
Goodwill, net		61,700	$ 153,600	130,324
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets				275,583
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities				6,208
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities				553
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net				399,146
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Buildings				200,770
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Equipment				8,099
Business Acquisition, Transaction Costs		1,000		2,200
As Previously Reported [Member] | Aliante Casino Hotel and Spa [Member]
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets				31,886
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Indefinite-Lived Intangible Assets				20,791
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment				226,309
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities				6,329
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net				272,657
Goodwill, net				126,489
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, Goodwill, and Liabilities Assumed, Net				399,146
Adjustments [Member] | Aliante Casino Hotel and Spa [Member]
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets				0
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Indefinite-Lived Intangible Assets		(2,643)		(2,643)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment		(760)		(760)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities		400		432
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net				(3,835)
Goodwill, net		$ 3,800		3,835
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets				(3,403)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities				515
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities				(83)
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net				$ 0

Acquisitions and Divestitures55

Acquisitions and Divestitures Asset Divestiture - Borgata (Details) - USD ($)	Feb. 16, 2017	Aug. 02, 2016	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Jul. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Business Acquisition [Line Items]
Net Revenues			$ 590,832,000	$ 587,665,000	$ 599,868,000	$ 605,342,000	$ 554,823,000	$ 531,901,000	$ 544,874,000	$ 552,378,000		$ 2,383,707,000	$ 2,183,976,000	$ 2,199,432,000
Equity Method Investment, Ownership Percentage			50.00%									50.00%
Proceeds from Divestiture of Businesses		$ 900,000,000
Proceeds from Divestiture of Businesses, Net of Cash Divested		$ 589,000,000
Discontinued Operation, Gain (Loss) on Disposal of Discontinued Operation, Net of Tax												$ 181,700,000
Costs and Expenses												2,040,212,000	1,923,349,000	1,928,230,000
Operating Income (Loss)			$ 80,601,000	78,665,000	89,361,000	94,868,000	29,971,000	67,916,000	80,490,000	82,250,000		343,495,000	260,627,000	271,202,000
Increase (decrease) in fair value of derivative instruments												173,108,000	212,692,000	224,590,000
Gain Loss on Early Retirements of Debt												(1,582,000)	(42,364,000)	(40,733,000)
Income Tax Expense (Benefit)												3,006,000	(197,486,000)	(6,634,000)
Net Income (Loss) Attributable to Parent			$ 82,150,000	$ 22,976,000	$ 48,578,000	$ 35,489,000	$ 12,220,000	$ 342,571,000	$ 30,022,000	$ 33,190,000		$ 189,193,000	418,003,000	47,234,000
Borgata
Business Acquisition [Line Items]
Net Revenues											$ 485,510,000			804,166,000
Equity Method Investment, Ownership Percentage			50.00%									50.00%
Discontinued Operation, Tax Effect of Gain (Loss) from Disposal of Discontinued Operation												$ 14,800,000	$ 9,100,000
Refund From Tax Settlement	$ 72,000,000
Discontinued Operation, Gain (Loss) from Disposal of Discontinued Operation, before Income Tax												$ 36,200,000
Costs and Expenses											366,812,000			657,324,000
Operating Income (Loss)											118,698,000			146,842,000
Increase (decrease) in fair value of derivative instruments											26,378,000			59,681,000
Gain Loss on Early Retirements of Debt											1,628,000			18,895,000
Income Tax Expense (Benefit)											8,274,000			(3,731,000)
Net Income (Loss) Attributable to Parent											$ 82,418,000			$ 71,997,000
MDDHC [Member]
Business Acquisition [Line Items]
Equity Method Investment, Ownership Percentage			1.00%									1.00%
Subsidiaries [Member]
Business Acquisition [Line Items]
Equity Method Investment, Ownership Percentage			49.00%									49.00%

Acquisitions and Divestitures56

Acquisitions and Divestitures Asset Acquisition - Penn National (Details) $ in Millions	12 Months Ended
	Dec. 31, 2017USD ($)
Business Acquisition [Line Items]
Purchase price	$ 1.2
Penn National Gaming, Inc. [Domain]
Business Acquisition [Line Items]
Business Combination, Transferred	575
Purchase price	$ 58

Acquisitions and Divestitures57

Acquisitions and Divestitures Asset Acquisition - Valley Forge (Details) $ in Millions	12 Months Ended
	Dec. 31, 2017USD ($)
Valley Forge Convention Center Partners, L.P. [Domain]
Business Acquisition [Line Items]
Business Combination, Transferred	$ 280.5

Property and Equipment, Net (De

Property and Equipment, Net (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Property, Plant and Equipment [Line Items]
Interest Costs Capitalized		$ 500	$ 100
Property and equipment, gross	$ 4,840,240	4,736,920
Less accumulated depreciation	2,300,454	2,131,751
Property and equipment, net	2,539,786	2,605,169
Depreciation expense	199,300	179,600	$ 179,900
Land
Property, Plant and Equipment [Line Items]
Property and equipment, gross	294,533	251,316
Building and Improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross	2,935,539	2,915,664
Furniture and Equipment
Property, Plant and Equipment [Line Items]
Property and equipment, gross	1,311,704	1,243,724
Riverboats and Barges
Property, Plant and Equipment [Line Items]
Property and equipment, gross	238,926	239,264
Construction in Progress [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	59,538	86,226
Other
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 0	$ 726

Intangible Assets (Summary of A

Intangible Assets (Summary of Amortizing and Indefinite-Lived Intangibles) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Intangible Assets [Line Items]
Intangible assets, gross	$ 1,067,725	$ 1,238,545
Intangible assets, cumulative amortization	(40,505)	(172,317)
Intangible assets, cumulative impairment	(184,274)	(184,274)
Intangible assets, net	842,946	881,954	$ 890,054	$ 934,249
Amortizing intangibles:
Gross carrying value	42,503	211,523
Cumulative amortization	(6,545)	(138,357)
Cumulative impairment losses	0	0
Intangible assets, net	35,958	73,166
Indefinite lived intangible assets:
Gross carrying value	1,025,222	1,027,022
Cumulative amortization	(33,960)	(33,960)
Cumulative impairment losses	(184,274)	(184,274)
Intangible assets, net	$ 806,988	$ 808,788
Customer Relationships
Amortizing intangibles:
Weighted average life	5 years 2 months 13 days	1 year 1 month
Gross carrying value	$ 9,400	$ 144,780
Cumulative amortization	(3,470)	(125,318)
Cumulative impairment losses	0	0
Intangible assets, net	$ 5,930	$ 19,462	26,306	51,958
Favorable Lease Rates
Amortizing intangibles:
Weighted average life	38 years	31 years 4 months 24 days
Gross carrying value	$ 11,730	$ 45,370
Cumulative amortization	(3,075)	(13,039)
Cumulative impairment losses	0	0
Intangible assets, net	$ 8,655	$ 32,331	33,373	34,414
Development Agreement
Amortizing intangibles:
Weighted average life	0 years	0 years
Gross carrying value	$ 21,373	$ 21,373
Cumulative amortization	0	0
Cumulative impairment losses	0	0
Intangible assets, net	21,373	21,373	21,373	21,373
Trademarks
Intangible Assets [Line Items]
Impairment of Intangible Assets, Indefinite-lived (Excluding Goodwill)	0	800
Indefinite lived intangible assets:
Gross carrying value	151,887	153,687
Cumulative amortization	0	0
Cumulative impairment losses	(4,300)	(4,300)
Intangible assets, net	147,587	149,387	126,001	126,001
Gaming License Rights
Intangible Assets [Line Items]
Impairment of Intangible Assets, Indefinite-lived (Excluding Goodwill)	0	23,600	17,502
Indefinite lived intangible assets:
Gross carrying value	873,335	873,335
Cumulative amortization	(33,960)	(33,960)
Cumulative impairment losses	(179,974)	(179,974)
Intangible assets, net	$ 659,401	$ 659,401	$ 683,001	$ 700,503
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, 2017	Dec. 31, 2016	Dec. 31, 2015
Finite-lived Intangible Assets [Roll Forward]
Balance, beginning of period	$ (73,166)
Amortization	(14,680)	$ (16,366)	$ (26,693)
Balance, end of period	(35,958)	(73,166)
Indefinite-lived Intangible Assets [Roll Forward]
Balance, beginning of period	(808,788)
Balance, end of period	(806,988)	(808,788)
Intangible Assets [Roll Forward]
Balance, beginning of period	(881,954)	(890,054)	(934,249)
Additions	0	32,680	0
Finite-Lived Intangible Assets, Purchase Accounting Adjustments	(880)
Impairment of Intangible Assets (Excluding Goodwill)	0	24,400	17,502
Amortization	(14,680)	(16,366)	(26,693)
Balance, end of period	(842,946)	(881,954)	(890,054)
Trademarks
Finite-lived Intangible Assets [Roll Forward]
Amortization	0	0
Indefinite-lived Intangible Assets [Roll Forward]
Balance, beginning of period	(149,387)	(126,001)	(126,001)
Additions	0	24,200	0
Impairment of Intangible Assets, Indefinite-lived (Excluding Goodwill)	0	800
Balance, end of period	(147,587)	(149,387)	(126,001)
Intangible Assets [Roll Forward]
Finite-Lived Intangible Assets, Purchase Accounting Adjustments	(1,800)
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	(659,401)	(683,001)	(700,503)
Additions	0	0	0
Impairment of Intangible Assets, Indefinite-lived (Excluding Goodwill)	0	23,600	17,502
Balance, end of period	(659,401)	(659,401)	(683,001)
Intangible Assets [Roll Forward]
Finite-Lived Intangible Assets, Purchase Accounting Adjustments	0
Amortization	0	0	0
Customer Relationships
Finite-lived Intangible Assets [Roll Forward]
Balance, beginning of period	(19,462)	(26,306)	(51,958)
Additions	0	8,480	0
Impairments	0	0	0
Amortization	(14,452)	(15,324)	(25,652)
Balance, end of period	(5,930)	(19,462)	(26,306)
Intangible Assets [Roll Forward]
Finite-Lived Intangible Assets, Purchase Accounting Adjustments	920
Amortization	(14,452)	(15,324)	(25,652)
Favorable Lease Rates
Finite-lived Intangible Assets [Roll Forward]
Balance, beginning of period	(32,331)	(33,373)	(34,414)
Additions	0	0	0
Impairments	0	0	0
Amortization	(228)	(1,042)	(1,041)
Balance, end of period	(8,655)	(32,331)	(33,373)
Intangible Assets [Roll Forward]
Finite-Lived Intangible Assets, Purchase Accounting Adjustments	0
Amortization	(228)	(1,042)	(1,041)
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]
Finite-Lived Intangible Assets, Purchase Accounting Adjustments	0
Amortization	0	0	0
Subsidiaries [Member]
Intangible Assets [Roll Forward]
Finite-Lived Intangible Assets, Period Increase (Decrease)	(23,448)
Subsidiaries [Member] | Trademarks
Intangible Assets [Roll Forward]
Finite-Lived Intangible Assets, Period Increase (Decrease)	0
Subsidiaries [Member] | Gaming License Rights
Intangible Assets [Roll Forward]
Finite-Lived Intangible Assets, Period Increase (Decrease)	0
Subsidiaries [Member] | Customer Relationships
Intangible Assets [Roll Forward]
Finite-Lived Intangible Assets, Period Increase (Decrease)	0
Subsidiaries [Member] | Favorable Lease Rates
Intangible Assets [Roll Forward]
Finite-Lived Intangible Assets, Period Increase (Decrease)	(23,448)
Subsidiaries [Member] | Development Agreement
Intangible Assets [Roll Forward]
Finite-Lived Intangible Assets, Period Increase (Decrease)	0
Borgata
Intangible Assets [Roll Forward]
Balance, beginning of period	(14)
Balance, end of period		(14)
Borgata | Customer Relationships
Finite-lived Intangible Assets [Roll Forward]
Balance, beginning of period	0
Balance, end of period		0
Borgata | Favorable Lease Rates
Finite-lived Intangible Assets [Roll Forward]
Balance, beginning of period	0
Balance, end of period		0
Borgata | Development Agreement
Finite-lived Intangible Assets [Roll Forward]
Balance, beginning of period	0
Balance, end of period		0
Borgata | Gaming License Rights
Indefinite-lived Intangible Assets [Roll Forward]
Balance, beginning of period	0
Balance, end of period		0
Borgata | Trademarks
Indefinite-lived Intangible Assets [Roll Forward]
Balance, beginning of period	(14)
Balance, end of period		(14)
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)			0
Intangible Assets [Roll Forward]
Amortization			$ 0

Intangible Assets (Future Amort

Intangible Assets (Future Amortization) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2017USD ($)
Future Amortization
2,018	$ 2,519
2,019	1,862
2,020	1,271
2,021	739
2,022	499
Thereafter	7,695
Intangible assets, net	$ 14,585
Customer Relationships
Finite-Lived Intangible Assets [Line Items]
Amortizing intangibles, weighted-average remaining useful life	5 years
Future Amortization
2,018	$ 2,291
2,019	1,634
2,020	1,043
2,021	511
2,022	271
Thereafter	180
Intangible assets, net	$ 5,930
Favorable Lease Rates
Finite-Lived Intangible Assets [Line Items]
Amortizing intangibles, weighted-average remaining useful life	38 years
Future Amortization
2,018	$ 228
2,019	228
2,020	228
2,021	228
2,022	228
Thereafter	7,515
Intangible assets, net	$ 8,655

Goodwill (Schedule of Goodwill

Goodwill (Schedule of Goodwill By Segment) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Sep. 27, 2016	Dec. 31, 2014
Goodwill [Line Items]
Goodwill, net	$ 888,224	$ 826,476	$ 685,310		$ 685,310
Gross carrying value	1,072,299
Cumulative amortization	(6,134)
Goodwill, Impairment Loss	0	12,462	$ 0
Goodwill, Impaired, Accumulated Impairment Loss	177,941
Las Vegas Locals
Goodwill [Line Items]
Goodwill, net	428,088
Gross carrying value	593,567
Cumulative amortization	0
Goodwill, Impaired, Accumulated Impairment Loss	165,479
Downtown Las Vegas
Goodwill [Line Items]
Goodwill, net	863
Gross carrying value	6,997
Cumulative amortization	(6,134)
Goodwill, Impaired, Accumulated Impairment Loss	0
Midwest and South
Goodwill [Line Items]
Goodwill, Impairment Loss		12,500
Peninsula
Goodwill [Line Items]
Goodwill, net	459,273
Gross carrying value	471,735
Cumulative amortization	0
Goodwill, Impaired, Accumulated Impairment Loss	12,462
Subsidiaries [Member]
Goodwill [Line Items]
Goodwill, net	$ 61,700	$ 153,600		$ 130,324

Goodwill (Goodwill Rollforward)

Goodwill (Goodwill Rollforward) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Goodwill [Line Items]
Goodwill, Acquired During Period	$ 0	$ 153,628	$ 0
Goodwill, Impairment Loss	0	(12,462)	0
Goodwill [Roll Forward]
Beginning balance	826,476	685,310	685,310
Final purchase price adjustment	61,748
Ending balance	$ 888,224	$ 826,476	$ 685,310

Accrued Liabilities (Details)

Accrued Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Payables and Accruals [Abstract]
Payroll and related expenses	$ 70,724	$ 68,102
Interest	19,858	33,407
Gaming liabilities	55,961	41,942
Customer Loyalty Program Liability, Current	18,322	19,076
Dividends Payable	5,632	0
Other accrued liabilities	78,482	88,555
Total accrued liabilities	$ 248,979	$ 251,082

Long-Term Debt (Schedule of Lon

Long-Term Debt (Schedule of Long-term Debt) (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Mar. 28, 2016	May 21, 2015	Aug. 16, 2012	Nov. 10, 2010
For the year ending December 31,
Unamortized discount	$ (1,556)	$ (1,888)
Unamortized origination fees	(44,122)	(51,786)
Current maturities of long-term debt	23,981	30,336
Long-term debt, gross, excluding current maturities	3,097,577	3,252,793
Long-term debt, net of current maturities and debt issuance costs	3,051,899	3,199,119
Boyd
For the year ending December 31,
Outstanding principal	3,121,558	3,283,129
Current maturities of long-term debt	23,895	30,250
Long-term debt, net of current maturities and debt issuance costs	$ 3,051,481	$ 3,198,613
Boyd | Bank Credit Facility | Bank Credit Facility
For the year ending December 31,
Blended interest rate at period end	3.882%	3.44%
Unamortized discount	$ (1,556)	$ (1,888)
Unamortized origination fees	(23,795)	(28,503)
Long-term debt, net	1,595,703	1,752,147
Boyd | Senior Notes | Senior Notes Due 2026 [Member]
For the year ending December 31,
Unamortized discount	0	0
Unamortized origination fees	(10,872)	$ (12,074)
Long-term debt, net	$ 739,128
Debt instrument, stated interest rate	6.375%	6.375%	6.375%	6.375%
Boyd | Senior Notes | Senior Notes Due 2023 [Member]
For the year ending December 31,
Unamortized discount	$ 0	$ 0
Unamortized origination fees	(9,455)	(11,209)
Long-term debt, net	$ 740,545	$ 738,791
Debt instrument, stated interest rate	6.875%	6.875%		6.875%		6.875%
Boyd | Other
For the year ending December 31,
Blended interest rate at period end	5.80%	5.80%
Unamortized discount	$ 0	$ 0
Unamortized origination fees	0	0
Long-term debt, net	504	591
Peninsula | Senior Notes | 8.375% Senior Notes due 2018
For the year ending December 31,
Debt instrument, stated interest rate					8.375%
Eliminations [Member]
For the year ending December 31,
Outstanding principal	3,121,558	3,283,129
Unamortized discount	(1,556)	(1,888)
Unamortized origination fees	(44,122)	(51,786)
Long-term debt, net	3,075,880	3,229,455
Current maturities of long-term debt	0	0
Long-term debt, net of current maturities and debt issuance costs	0	0
Fair Value, Inputs, Level 3 [Member] | Boyd | Other
For the year ending December 31,
Outstanding principal	504	591
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	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	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	$ 1,621,054	$ 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, 2017	Dec. 31, 2016
Line of Credit Facility [Line Items]
Amount outstanding	$ 1,621,054	$ 1,782,538
Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Amount outstanding	170,000	245,000
Initial Term Loan
Line of Credit Facility [Line Items]
Amount outstanding	210,938	222,188
Refinancing Term B Loans [Member]
Line of Credit Facility [Line Items]
Amount outstanding	1,170,016	0
Term Loan B
Line of Credit Facility [Line Items]
Amount outstanding	0	271,750
Term Loan B-2 [Member]
Line of Credit Facility [Line Items]
Amount outstanding	0	997,500
Swing Loan
Line of Credit Facility [Line Items]
Amount outstanding	$ 70,100	$ 46,100

Long-Term Debt (Boyd Credit Agr

Long-Term Debt (Boyd Credit Agreement - Narrative) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Aug. 14, 2013USD ($)
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	$ 1,582	$ 42,364	$ 40,733
Maximum secured leverage ratio	4.50
Amortization of debt financing costs and discounts on debt	$ 9,845	14,870	$ 21,308
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
Revolving Credit Facility and Term Loan | Boyd | Amended Credit Facility
Line of Credit Facility [Line Items]
Additional available borrowing capacity	$ 550,000
Revolving Credit Facility [Member] | Boyd
Line of Credit Facility [Line Items]
Maximum secured leverage ratio	1
Term Loan A | Boyd | Amended Credit Facility
Line of Credit Facility [Line Items]
Line of credit, maximum borrowing capacity				$ 225,000
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	$ 12,900
Bank Credit Facility | Boyd
Line of Credit Facility [Line Items]
Amount outstanding	1,621,054	1,782,538
Remaining borrowing capacity	522,000
Bank Credit Facility | Initial Term Loan | Boyd
Line of Credit Facility [Line Items]
Amount outstanding	210,938	222,188
Bank Credit Facility | Revolving Credit Facility [Member] | Boyd
Line of Credit Facility [Line Items]
Amount outstanding	170,000	245,000
Bank Credit Facility | Term Loan B-2 [Member] | Boyd
Line of Credit Facility [Line Items]
Amount outstanding	0	997,500
Bank Credit Facility | Term Loan B | Boyd
Line of Credit Facility [Line Items]
Amount outstanding	$ 0	$ 271,750

Long-Term Debt (Maximum Total L

Long-Term Debt (Maximum Total Leverage Ratio) (Details)	Dec. 31, 2017USD ($)
Boyd
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
Boyd | 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
Maximum total leverage ratio	7
Boyd | 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
Maximum total leverage ratio	6.25
Boyd | 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
Maximum total leverage ratio	6
Boyd | 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
Maximum total leverage ratio	5.75
Boyd | 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
Maximum total leverage ratio	5.5
Refinancing Term B Loans [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	$ 1,264.5

Long-Term Debt (Maximum Secured

Long-Term Debt (Maximum Secured Leverage Ratio) (Details)	Dec. 31, 2017
Line of Credit Facility [Line Items]
Maximum secured leverage ratio	4.50
Line of Credit Facility, Covenant Terms, Minimum Secured Leverage Ratio Allowed	1
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
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
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

Long-Term Debt (Interest and Fe

Long-Term Debt (Interest and Fees - Narrative) (Details)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Mar. 28, 2016	May 21, 2015	Aug. 16, 2012	Nov. 10, 2010
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 | Refinancing Term B Loans [Member] | LIBOR | Minimum
Line of Credit Facility [Line Items]
Applicable margin	2.25%
Boyd | Refinancing Term B Loans [Member] | LIBOR | Maximum
Line of Credit Facility [Line Items]
Applicable margin	2.50%
Boyd | Refinancing Term B Loans [Member] | Base Rate | Minimum
Line of Credit Facility [Line Items]
Applicable margin	1.25%
Boyd | Refinancing Term B Loans [Member] | Base Rate | Maximum
Line of Credit Facility [Line Items]
Applicable margin	1.50%
Senior Notes | Boyd | Senior Notes Due 2023 [Member]
Line of Credit Facility [Line Items]
Debt instrument, stated interest rate	6.875%	6.875%		6.875%		6.875%
Senior Notes | Boyd | Senior Notes Due 2026 [Member]
Line of Credit Facility [Line Items]
Debt instrument, stated interest rate	6.375%	6.375%	6.375%	6.375%
Senior Notes | Peninsula | 8.375% Senior Notes due 2018
Line of Credit Facility [Line Items]
Debt instrument, stated interest rate					8.375%

Long-Term Debt (Boyd Senior and

Long-Term Debt (Boyd Senior and Senior Subordinated Notes Narrative) (Details)	May 22, 2015USD ($)	Jun. 08, 2012	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Sep. 06, 2016	Mar. 28, 2016USD ($)	May 21, 2015USD ($)	Nov. 10, 2010
For the year ending December 31,
Interest			$ 19,858,000	$ 33,407,000
Premium and Consent Fees Paid			0	(15,750,000)	$ (24,246,000)
Payments of Debt Issuance Costs			$ 3,430,000	42,220,000	14,004,000
Subsidiaries, Ownership Percentage			80.00%
Gain Loss on Early Retirements of Debt			$ (1,582,000)	(42,364,000)	(40,733,000)
Boyd
For the year ending December 31,
Outstanding principal			3,121,558,000	3,283,129,000
Premium and Consent Fees Paid				(15,750,000)	(24,246,000)
Payments of Debt Issuance Costs			3,430,000	42,220,000	14,004,000
Subsidiaries, Ownership Percentage									100.00%
Gain Loss on Early Retirements of Debt			$ (1,582,000)	$ (28,356,000)	$ (30,829,000)
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,
Debt instrument, stated interest rate		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,
Face amount								$ 750,000,000
Debt instrument, stated interest rate			6.875%	6.875%				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%	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, 2017	Dec. 31, 2016	Dec. 31, 2015
For the year ending December 31,
Unamortized discount	$ (1,556)	$ (1,888)
Interest	19,858	33,407
Gain Loss on Early Retirements of Debt	(1,582)	(42,364)	$ (40,733)
Boyd
For the year ending December 31,
Outstanding principal	3,121,558	3,283,129
Gain Loss on Early Retirements of Debt	(1,582)	(28,356)	$ (30,829)
Boyd | Other
For the year ending December 31,
Unamortized discount	0	0
Fair Value, Inputs, Level 3 [Member] | Boyd | Other
For the year ending December 31,
Outstanding principal	$ 504	$ 591

Long-Term Debt (Peninsula Senio

Long-Term Debt (Peninsula Senior Notes Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Aug. 16, 2012
For the year ending December 31,
Debt Instrument, Unamortized Discount	$ 1,556	$ 1,888
Amortization of debt financing costs and discounts on debt	9,845	14,870	$ 21,308
Payments of Debt Issuance Costs	$ 3,430	$ 42,220	$ 14,004
Peninsula | Senior Notes | 8.375% Senior Notes due 2018
For the year ending December 31,
Debt instrument, stated interest rate				8.375%
Debt Instrument, Redemption Price, Percent of Principal, Subject to Make-whole Premium				100.00%

Long-Term Debt (Maturities of L

Long-Term Debt (Maturities of Long-term Debt) (Details) - Boyd - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
For the year ending December 31,
2,015	$ 23,981
2,016	23,991
2,017	23,997
2,018	430,040
2,019	12,758
Thereafter	2,606,791
Total outstanding principal of long-term debt	3,121,558	$ 3,283,129
Bank Credit Facility
For the year ending December 31,
Remaining borrowing capacity	$ 522,000

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, 2017	Dec. 31, 2016	Dec. 31, 2015
Extinguishment of Debt [Line Items]
Loss on early extinguishments and modifications of debt	$ 1,582	$ 42,364	$ 40,733
Parent Only [Member] | Senior Notes
Extinguishment of Debt [Line Items]
Extinguishment of Debt, Amount	0	0	23,962
Parent Only [Member] | Bank Credit Facility
Extinguishment of Debt [Line Items]
Extinguishment of Debt, Amount	0	9,512	2,086
Premium and Consent Fees [Member] | Parent Only [Member] | Senior Notes
Extinguishment of Debt [Line Items]
Extinguishment of Debt, Amount	0	15,750	0
Senior Notes Due 2020 [Member] | Parent Only [Member] | Senior Notes
Extinguishment of Debt [Line Items]
Extinguishment of Debt, Amount	0	5,976	0
Senior Secured Notes Due 2018 [Member] | Parent Only [Member] | Senior Notes
Extinguishment of Debt [Line Items]
Extinguishment of Debt, Amount	0	4,497	0
Senior Notes Due 2018 [Member] | Parent Only [Member] | Senior Notes
Extinguishment of Debt [Line Items]
Extinguishment of Debt, Amount	0	0	4,888
Holdco Note | Parent Only [Member] | Promissory Note [Member]
Extinguishment of Debt [Line Items]
Extinguishment of Debt, Amount	0	0	7,819
Bank Credit Facility | Parent Only [Member] | Bank Credit Facility
Extinguishment of Debt [Line Items]
Extinguishment of Debt, Amount	1,086	6,629	1,978
Amended Credit Facility | Parent Only [Member] | Bank Credit Facility
Extinguishment of Debt [Line Items]
Extinguishment of Debt, Amount	$ 496	$ 0	$ 0

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Mar. 31, 2017
Income Taxes [Line Items]
Income Tax Benefit - Impact of Tax Legislation	$ 60,100
Income Tax Examination, Liability (Refund) Adjustment from Settlement with Taxing Authority	$ 1,100	$ 2,400
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, 2016	Dec. 31, 2017
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	83,980	$ 89,075
Net deferred tax liability	83,980	89,075
Deferred tax assets
Federal net operating loss carryforwards	201,978	110,350
State net operating loss carryforwards	38,715	45,096
Share-based compensation	26,344	14,226
Other	61,289	33,001
Gross deferred tax assets	328,326	202,673
Valuation allowance	(28,402)	(28,821)
Deferred tax assets, net of valuation allowance	299,924	173,852
Deferred tax liabilities
Difference between book and tax basis of property and intangible assets	337,654	219,090
State tax liability	31,443	34,035
Other	14,807	9,802
Gross deferred tax liabilities	383,904	262,927
State and Local Jurisdiction
Deferred tax assets
Federal net operating loss carryforwards		732,400
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		$ 10,400

Income Taxes (Valuation Allowan

Income Taxes (Valuation Allowance on Deferred Tax Assets) (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Operating Loss Carryforwards [Line Items]
Deferred Tax Assets, Operating Loss Carryforwards	$ 201,500
Deferred Tax Assets, Valuation Allowance	28,821	$ 28,402
Federal net operating loss carryforwards	110,350	$ 201,978
Internal Revenue Service (IRS)
Operating Loss Carryforwards [Line Items]
Total net operating losses	525,500
Internal Revenue Service (IRS) | General Business Tax Credit Carryforward
Operating Loss Carryforwards [Line Items]
Tax credit carryforwards	8,000
State and Local Jurisdiction
Operating Loss Carryforwards [Line Items]
Federal net operating loss carryforwards	$ 732,400

Income Taxes (Provision (Benefi

Income Taxes (Provision (Benefit) for Income Taxes) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Deferred
Federal	$ 6,343	$ (190,207)	$ (9,493)
State	1,695	(8,521)	807
Deferred income taxes	8,038	(198,728)	(8,686)
Provision (benefit) for income taxes from discontinued operations	(14,855)	146,379	540
Current Income Tax Expense (Benefit), Continuing Operations [Abstract]
Federal	(10,367)	0	0
State	5,335	1,242	2,052
Total current taxes provision	(5,032)	1,242	2,052
Provision (benefit) for income taxes from continuing and discontinued operations	$ (17,861)	$ 51,107	$ (7,174)

Income Taxes (Reconciliation of

Income Taxes (Reconciliation of Effective Income Tax Rate) (Details)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Tax at federal statutory rate	35.00%	35.00%	35.00%
Effective Income Tax Rate Reconciliation, Change in Enacted Tax Rate, Percent	(35.20%)	0.00%	0.00%
Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Percent	0.00%	(2448.10%)	200.90%
Effective Income Tax Rate Reconciliation, Uncertain Tax Benefits	0.00%	0.00%	(421.60%)
State income taxes, net of federal benefit	2.70%	(59.20%)	69.20%
Company provided benefits	0.50%	10.30%	19.00%
Effective Income Tax Rate Reconciliation, Tax Exempt Income, Percent	(0.30%)	(6.90%)	(13.80%)
Effective Income Tax Rate Reconciliation, Company Provided Benefits	0.50%	14.80%	152.90%
Accrued interest on uncertain tax benefits	0.10%	2.10%	(139.70%)
Effective Income Tax Rate Reconciliation, Compensation-based credits	(1.00%)	(21.70%)	(60.80%)
Other, net	(0.50%)	1.50%	(4.50%)
Effective tax rate	1.80%	(2472.20%)	(163.40%)

Income Taxes (Unrecognized Tax

Income Taxes (Unrecognized Tax Benefits) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Mar. 31, 2017	Dec. 31, 2014
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	$ 2,482		$ 30,198
Tax positions related to current year	0	0	0
Tax positions related to the Deconsolidation of Borgata	0	0	(27,716)
Unrecognized tax benefits that would impact effective tax rate	15,800
Income tax penalties and interest expense	100	6,200
Income tax penalties and interest accrued	1,000	800
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	$ 2,482
Internal Revenue Service (IRS)
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Unrecognized tax benefits that would impact effective tax rate	$ 2,000
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 Contingencies82

Commitments and Contingencies (Minimum Lease Obligations) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Operating Leased Assets [Line Items]
2,015	$ 20,642
2,016	17,826
2,017	15,325
2,018	14,330
2,019	13,884
Thereafter	314,391
Lease obligations	396,398
Selling, General and Administrative Expenses
Operating Leased Assets [Line Items]
Lease expense during the period	$ 30,300	$ 31,000	$ 29,000

Commitments and Contingencies83

Commitments and Contingencies (Future Minimum Sublease Rental Income) (Details)	Dec. 31, 2017USD ($)
Sublease Rentals [Line Items]
2,013	$ 3,432
2,014	2,371
2,015	1,665
2,016	930
2,017	771
Thereafter	250
Rental income	$ 9,419

Commitments and Contingencies C

Commitments and Contingencies Contingent Payments (Details)	12 Months Ended
	Dec. 31, 2017
Other Commitments [Line Items]
Payment to option holder, percentage of EBITDA	1.00%

Commitments and Contingencies P

Commitments and Contingencies PGL Commitments (Details) - USD ($)	Dec. 20, 2011	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Sponsor Fees [Line Items]
Accrued liabilities		$ (248,979,000)	$ (251,082,000)
Parking Fee, Per Space		65
Kansas Star
Sponsor Fees [Line Items]
Payment to option holder, term	10 years
Diamond Jo Dubuque
Sponsor Fees [Line Items]
Sponsor Fees		$ 3,100,000		$ 3,000,000
Sponsor Fee Percentage		4.50%
Diamond Jo Worth
Sponsor Fees [Line Items]
Sponsor Fees		$ 5,000,000	4,900,000	$ 5,000,000
Sponsor Fee Percentage		5.76%
Annual Donations for Education in Operating Area [Member] | Kansas Star
Sponsor Fees [Line Items]
Amount of other commitment		$ 1,500,000
Mulvane Special Tax Assessment for Utilities [Member] | Kansas Star
Sponsor Fees [Line Items]
Other Commitment, Time Period		15 years
Debt Issued by Counterparty		$ 19,700,000
Special Tax Assessment		1,700,000	1,700,000
Accrued liabilities		(8,200,000)	(8,900,000)
Mulvane Special Tax Assessment for Utilities, Discount [Member] | Kansas Star
Sponsor Fees [Line Items]
Accrued liabilities		(3,500,000)	(4,000,000)
Additional Mulvane Special Tax Assessment for Utilities [Member] | Kansas Star
Sponsor Fees [Line Items]
Debt Issued by Counterparty		5,000,000
Special Tax Assessment		1,700,000
Dubuque Minimum Assessment Agreement [Member] | Diamond Jo Dubuque
Sponsor Fees [Line Items]
Property Taxes, Minimum Agreed Taxable Value		57,900,000
Other Commitment, Minimum Annual Payments		1,900,000
Accrued Liabilities [Member] | Dubuque Minimum Assessment Agreement [Member] | Diamond Jo Dubuque
Sponsor Fees [Line Items]
Other Commitment, Obligation		1,900,000
Other Liabilities [Member] | Dubuque Minimum Assessment Agreement [Member] | Diamond Jo Dubuque
Sponsor Fees [Line Items]
Other Commitment, Obligation		13,800,000	14,100,000
Other Commitment, Discount on Obligation		$ 2,600,000	$ 2,800,000

Commitments and Contingencies B

Commitments and Contingencies Boyd Commitments (Details) - USD ($) $ in Millions	1 Months Ended	12 Months Ended
	Sep. 30, 2011	Dec. 31, 2017
Other Commitments [Line Items]
Purchase price		$ 1.2
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 Stoc87

Stockholders' Equity and Stock Incentive Plans (Share Repurchase Program) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock repurchase program, authorized amount	$ 100,000
Stock Repurchased and Retired During Period, Shares	1,198
Stock Repurchased and Retired During Period, Value	$ (31,927)	$ 0	$ 0
Average Repurchase Price per Share	$ 26.64
Stock repurchase program, remaining authorized repurchase amount	$ 60,100

Stockholders' Equity and Stoc88

Stockholders' Equity and Stock Incentive Plans (Restricted Stock Units, Performance Stock Units and Career Shares) (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	$ 17,413	$ 15,518	$ 19,264
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	442,879	542,220	541,016
Share-based compensation expense	$ 7,463	$ 8,883	$ 9,909
Non-Option Award Activity [Roll Forward]
Outstanding, beginning of period	1,961,118	2,320,826	2,534,496
Canceled	(38,964)	(30,400)	(40,800)
Vested / awarded	(727,821)	(871,528)	(713,886)
Outstanding, end of period	1,637,212	1,961,118	2,320,826
Granted, weighted average grant date fair value (in USD per share)	$ 27.40	$ 18.06	$ 19.05
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 6 months 2 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	275,305	241,235	240,160
Share-based compensation expense	$ 7,381	$ 3,353	$ 5,135
Non-Option Award Activity [Roll Forward]
Outstanding, beginning of period	1,129,078	1,249,480	1,411,640
Canceled	0	0	(2,677)
Vested / awarded	(268,429)	(213,365)	(663,945)
Outstanding, end of period	1,062,547	1,129,078	1,249,480
Granted, weighted average grant date fair value (in USD per share)	$ 28.94	$ 17.75	$ 16.75
Total unrecognized share-based compensation costs related to unvested stock options	$ 6,900
Total unrecognized share-based compensation costs related to unvested stock options, period for recognition	2 years 8 months 13 days
Shares to be issued to settle PSUs	1,400,000
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	$ 1,193	$ 1,974	$ 2,821
Non-Option Award Activity [Roll Forward]
Total unrecognized share-based compensation costs related to unvested stock options	$ 200
Total unrecognized share-based compensation costs related to unvested stock options, period for recognition	1 year 4 months 26 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	(73,407)	(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	66,000	73,064	103,018
Share-based compensation expense	$ 1,376	$ 1,308	$ 1,399
Non-Option Award Activity [Roll Forward]
Outstanding, beginning of period	1,041,639	968,575	896,585
Canceled	(11,236)	0	0
Vested / awarded	(82,944)	0	(31,028)
Outstanding, end of period	1,013,459	1,041,639	968,575
Granted, weighted average grant date fair value (in USD per share)	$ 20.41	$ 19.01	$ 12.51
Total unrecognized share-based compensation costs related to unvested stock options	$ 1,100
Executive Officer | Career Shares
Non-Option Award Activity [Roll Forward]
Award eligibility, minimum age	55 years
Award requisite service period	10 years
Service period, Tranche 1	10 years
Service period, Tranche 2	15 years
Service period, Tranche 3	20 years
Stock Incentive Plan 2012 [Member] | Stock Options
Non-Option Award Activity [Roll Forward]
Award vesting period	3 years
Common Stock
Non-Option Award Activity [Roll Forward]
Stock Issued During Period, Shares, Performance Stock Award, Net	173,653	159,027	481,749
Common Stock | PSU - Nov 2013 [Domain]
Non-Option Award Activity [Roll Forward]
Shares to be issued to settle PSUs	0.80
Stock Issued During Period, Shares, Performance Stock Award, Gross	268,429
Stock Issued During Period, Shares, Performance Stock Award, Taxes	94,776
Stock Issued During Period, Shares, Performance Stock Award, Net	173,653
Common Stock | PSU - Dec 2012 [Domain]
Non-Option Award Activity [Roll Forward]
Shares to be issued to settle PSUs	0.59
Stock Issued During Period, Shares, Performance Stock Award, Gross	213,365
Stock Issued During Period, Shares, Performance Stock Award, Taxes	54,338
Stock Issued During Period, Shares, Performance Stock Award, Net	159,027

Stockholders' Equity and Stoc89

Stockholders' Equity and Stock Incentive Plans (Stock Options) (Details) - USD ($) $ / shares in Units, $ in Thousands	May 17, 2012	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	May 16, 2012
Stock Options Activity [Roll Forward]
Outstanding, beginning of period		3,107,916	4,605,055	7,169,668
Granted		0	216,509	200,673
Canceled		(1,323,500)	(1,260,750)	(1,463,497)
Exercised		(241,964)	(452,898)	(1,301,789)
Outstanding, end of period		1,542,452	3,107,916	4,605,055
Exercisable		1,335,717	2,696,315
Stock Options Activity, Weighted Average Option Price [Roll Forward]
Outstanding, weighted average option price, beginning of period (in USD per share)		$ 23.36	$ 26.14	$ 25.73
Granted, weighted average option price (in USD per share)		0	17.50	19.98
Canceled, weighted average option price (in USD per share)		39.30	38.63	39.82
Exercised, weighted average option price (in USD per share)		8.61	6.49	7.53
Outstanding, weighted average option price, end of period (in USD per share)		11.99	23.36	$ 26.14
Exercisable, weighted average option price (in USD per share)		$ 11	$ 24.27
Additional Disclosures:
Outstanding, weighted average remaining term		5 years 3 months 24 days
Exercisable, weighted average remaining term		4 years 9 months 20 days	3 years 1 month 6 days
Outstanding, aggregate intrinsic value		$ 35,565
Exercisable, aggregate intrinsic value		32,128	$ 14,587
Total intrinsic value of in-the-money options exercised during the period		3,900	5,900	$ 11,100
Total fair value of options vested in period		1,600	$ 2,000	$ 1,900
Stock Options
Additional Disclosures:
Total unrecognized share-based compensation costs related to unvested stock options		$ 200
Total unrecognized share-based compensation costs related to unvested stock options, period for recognition		1 year 4 months 26 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		4,400,000
Number of authorized and unissued common shares under Stock Incentive Plan		9,700,000
Award vesting period		3 years

Stockholders' Equity and Stoc90

Stockholders' Equity and Stock Incentive Plans (Stock Options by Exercise Price Range) (Details) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
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	$ 3.9	$ 5.9	$ 11.1
Options outstanding	1,542,452
Options outstanding, weighted-average remaining contractual life		5 years 3 months 27 days
Options outstanding, weighted-average exercise price	$ 11.99
Options exercisable	1,335,717
Options exercisable, weighted-average exercise price	$ 11
Range of exercise prices, low	5.22
Range of exercise prices, high	$ 39.78
Total fair value of options vested in period	$ 1.6	$ 2	$ 1.9
$ 5.22
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options outstanding	25,510
Options outstanding, weighted-average remaining contractual life		4 years 10 months 7 days
Options outstanding, weighted-average exercise price	$ 5.22
Options exercisable	25,510
Options exercisable, weighted-average exercise price	$ 5.22
Range of exercise prices, low	5.22
Range of exercise prices, high	$ 7.55
6.60
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options outstanding	28,000
Options outstanding, weighted-average remaining contractual life		10 months 2 days
Options outstanding, weighted-average exercise price	$ 6.60
Options exercisable	28,000
Options exercisable, weighted-average exercise price	$ 6.60
Range of exercise prices, low	8.34
Range of exercise prices, high	$ 8.34
6.70
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options outstanding	196,869
Options outstanding, weighted-average remaining contractual life		3 years 11 months 5 days
Options outstanding, weighted-average exercise price	$ 6.70
Options exercisable	196,869
Options exercisable, weighted-average exercise price	$ 6.70
Range of exercise prices, low	9.86
Range of exercise prices, high	$ 9.86
7.55
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options outstanding	65,000
Options outstanding, weighted-average remaining contractual life		1 year 9 months 30 days
Options outstanding, weighted-average exercise price	$ 7.55
Options exercisable	65,000
Options exercisable, weighted-average exercise price	$ 7.55
Range of exercise prices, low	11.57
Range of exercise prices, high	$ 11.57
8.34
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options outstanding	294,163
Options outstanding, weighted-average remaining contractual life		2 years 9 months 19 days
Options outstanding, weighted-average exercise price	$ 8.34
Options exercisable	294,163
Options exercisable, weighted-average exercise price	$ 8.34
Range of exercise prices, low	17.75
Range of exercise prices, high	$ 17.75
9.86
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options outstanding	260,882
Options outstanding, weighted-average remaining contractual life		5 years 10 months 7 days
Options outstanding, weighted-average exercise price	$ 9.86
Options exercisable	260,882
Options exercisable, weighted-average exercise price	$ 9.86
Range of exercise prices, low	19.98
Range of exercise prices, high	$ 19.98
11.57
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options outstanding	229,846
Options outstanding, weighted-average remaining contractual life		6 years 1 month 27 days
Options outstanding, weighted-average exercise price	$ 11.57
Options exercisable	229,846
Options exercisable, weighted-average exercise price	$ 11.57
Range of exercise prices, low	33.31
Range of exercise prices, high	$ 33.31
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		8 years 10 months 7 days
Options outstanding, weighted-average exercise price	$ 17.75
Options exercisable	72,174
Options exercisable, weighted-average exercise price	$ 17.75
Range of exercise prices, low	38.11
Range of exercise prices, high	$ 38.11
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		7 years 4 months 30 days
Options outstanding, weighted-average exercise price	$ 19.98
Options exercisable	138,273
Options exercisable, weighted-average exercise price	$ 19.98
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
Share-based Compensation, Shares Authorized Under Stock Option Plans, Exercise Price Range Nine [Member] [Member]
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		4 days
Options outstanding, weighted-average exercise price	$ 33.31
Options exercisable	25,000
Options exercisable, weighted-average exercise price	$ 33.31

Stockholders' Equity and Stoc91

Stockholders' Equity and Stock Incentive Plans (Classification of Costs) (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Dividends Declared	$ 0.15	$ 0	$ 0
Share-based compensation expense	$ (17,413)	$ (15,518)	$ (19,264)
Gaming
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	(363)	(428)	(393)
Food and beverage
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	(69)	(82)	(75)
Room
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	(33)	(39)	(36)
Selling, general and administrative
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	(1,846)	(2,176)	(1,996)
Corporate expense
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	(15,102)	(12,793)	(16,764)
Stock Options
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	(1,193)	(1,974)	(2,821)
Restricted Stock Units (RSUs)
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	(7,463)	(8,883)	(9,909)
Performance Stock Units (PSUs)
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	(7,381)	(3,353)	(5,135)
Career Shares
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	$ (1,376)	$ (1,308)	$ (1,399)

Stockholders' Equity and Stoc92

Stockholders' Equity and Stock Incentive Plans Dividends (Details) - USD ($)	3 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017
Dividends Paid [Abstract]
Dividends, Share-based Compensation	$ 0.05	$ 0.05	$ 0.05

Fair Value Measurements (Narrat

Fair Value Measurements (Narrative) (Details) - USD ($) $ in Thousands	Dec. 20, 2011	Dec. 31, 2017	Dec. 31, 2016	Aug. 16, 2012
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment available for sale		$ 17,300	$ 16,800
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques, Unobservable Inputs, Rate, Percentage			18.50%
Available-for-sale securities, current portion		500	$ 400
Fair Value, Discount Amount, Available for sales securities		$ 2,900	3,100
Payment to option holder, percentage of EBITDA		1.00%
Contingent consideration, liability for payments to option holder, current		$ 800	900
Contingent consideration, liability for payments to option holder, noncurrent		2,100	2,200
Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale securities, gross		20,500
Investment available for sale		$ 17,752	17,259
Debt security, interest rate		7.50%
Fair Value, Measurements, Recurring | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment available for sale		$ 17,752	$ 17,259
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				8.375%
Available-for-sale Securities [Member] | Discount Rate [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques, Unobservable Inputs, Rate, Percentage		9.64%	10.30%
Contingent Payments | Discount Rate [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques, Unobservable Inputs, Rate, Percentage		9.16%

Fair Value Measurements (Balanc

Fair Value Measurements (Balances Measured at Fair Value) (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	$ 203,104	$ 193,862	$ 158,821	$ 145,341
Restricted cash	24,175	16,488
Investment available for sale	17,300	16,800
Fair Value, Measurements, Recurring
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Contingent payments	2,887	3,038
Cash and cash equivalents	203,104	193,862
Restricted cash	24,175	16,488
Investment available for sale	17,752	17,259
Fair Value, Measurements, Recurring | Fair Value, Inputs, Level 1 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Contingent payments	0	0
Cash and cash equivalents	203,104	193,862
Restricted cash		16,488
Investment available for sale	0	0
Fair Value, Measurements, Recurring | Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Contingent payments	0	0
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]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Contingent payments	2,887	3,038
Cash and cash equivalents	0	0
Restricted cash	0	0
Investment available for sale	17,752	17,259
Parent Company [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	$ 347	$ 1,212	$ 2	$ 2

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, 2017	Dec. 31, 2016
Investment available for sale
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Balance at January 1, 2015	$ 17,259	$ 17,839
Total gains (losses) (realized or unrealized):
Included in earnings	138	130
Included in other comprehensive income (loss)	795	(299)
Purchases, sales, issuances and settlements:
Settlements	(440)
Balance at December 31, 2017	17,752	17,259
Purchases, sales, issuances and settlements:
Settlements		411
Contingent Payments
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Balance at January 1, 2017	(3,038)	(3,632)
Total gains (losses) (realized or unrealized):
Included in earnings	(335)	(600)
Included in other comprehensive income (loss)	0	0
Purchases, sales, issuances and settlements:
Settlements	(819)	(848)
Balance at December 31, 2017	$ (2,887)	$ (3,038)
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 | Contingent Payments
Total gains (losses) (realized or unrealized):
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Gain (Loss) Included in Earnings, Description	(333)	346

Fair Value Measurements (Valuat

Fair Value Measurements (Valuation Techniques) (Details)	12 Months Ended
	Dec. 31, 2016
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, 2017	Dec. 31, 2016
Liabilities
Obligation under assessment arrangements	$ 31,729	$ 33,456
Other financial instruments		100
Carrying Value
Liabilities
Obligation under assessment arrangements	25,602	26,660
Other financial instruments		97
Estimated Fair Value
Liabilities
Obligation under assessment arrangements	$ 26,999	27,054
Other financial instruments		$ 97

Fair Value Measurements (Fair98

Fair Value Measurements (Fair Value Balance Sheet Long-Term Debt Grouping) (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Mar. 28, 2016	May 21, 2015	Aug. 16, 2012	Nov. 10, 2010
Parent Company [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Outstanding principal	$ 3,121,558	$ 3,283,129
Parent Company [Member] | Carrying Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt		3,229,455
Parent Company [Member] | Estimated Fair Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt instrument		3,403,069
Parent Company [Member] | 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	504	591
Parent Company [Member] | 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	504	591
Parent Company [Member] | Other
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt	504	591
Parent Company [Member] | Other | Fair Value, Inputs, Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Outstanding principal	504	591
Parent Company [Member] | Bank Credit Facility | Bank Credit Facility
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt	1,595,703	1,752,147
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	1,621,054	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	1,595,703	1,752,147
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	$ 1,625,178	$ 1,791,853
Parent Company [Member] | Senior Notes Due 2023 [Member] | Senior Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt instrument, stated interest rate	6.875%	6.875%		6.875%		6.875%
Long-term Debt	$ 740,545	$ 738,791
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	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	740,545	738,791
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	$ 798,750	$ 806,250
Parent Company [Member] | Senior Notes Due 2026 [Member] | Senior Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt instrument, stated interest rate	6.375%	6.375%	6.375%	6.375%
Long-term Debt	$ 739,128
Parent Company [Member] | Senior Notes Due 2026 [Member] | Senior Notes | 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 2026 [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	750,000
Parent Company [Member] | Senior Notes Due 2026 [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	739,128
Parent Company [Member] | Senior Notes Due 2026 [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	810,000	$ 804,375
Consolidated, Excluding Borgata [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Outstanding principal	3,121,558
Consolidated, Excluding Borgata [Member] | Carrying Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt	3,075,880
Consolidated, Excluding Borgata [Member] | Estimated Fair Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt instrument	$ 3,234,432
Peninsula | 8.375% Senior Notes due 2018 | Senior Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt instrument, stated interest rate					8.375%

Employee Benefit Plans (Details

Employee Benefit Plans (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Contributions based on wages paid to covered employees	$ 1.6	$ 1.5	$ 1.4
Voluntary contributions to the 401(k) profit-sharing plans and trusts	$ 4.4	$ 3.9	$ 3.3

Segment Information (Certain Se

Segment Information (Certain Segment Operating Data and Other) (Details) $ in Thousands	3 Months Ended								7 Months Ended	12 Months Ended
	Dec. 31, 2017USD ($)	Sep. 30, 2017USD ($)	Jun. 30, 2017USD ($)	Mar. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Sep. 30, 2016USD ($)	Jun. 30, 2016USD ($)	Mar. 31, 2016USD ($)	Jul. 31, 2016USD ($)	Dec. 31, 2017USD ($)segment	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)
Segment Reporting, Certain Operating Data and Reconciling Item for Adjusted EBITDA from Segment to Consolidated [Line Items]
Net Revenues	$ 590,832	$ 587,665	$ 599,868	$ 605,342	$ 554,823	$ 531,901	$ 544,874	$ 552,378		$ 2,383,707	$ 2,183,976	$ 2,199,432
Corporate expense										88,148	72,668	76,941
Depreciation and amortization										217,522	196,226	207,118
Project development, preopening and writedowns										14,454	22,107	6,907
Share-based compensation expense										17,413	15,518	19,264
Other Asset Impairment Charges										0	38,302	18,565
Impairments of assets										(426)	38,302	18,565
Other operating charges, net										1,900	284	907
Operating Income (Loss)	$ 80,601	$ 78,665	$ 89,361	$ 94,868	$ 29,971	$ 67,916	$ 80,490	$ 82,250		$ 343,495	260,627	271,202
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										$ 595,625	536,330	527,391
Corporate expense										(73,046)	(59,875)	(60,177)
Reportable Segment Adjusted EBITDA										668,671	596,205	587,568
Deferred rent										1,267	3,266	3,428
Depreciation and amortization											196,226	207,118
Project development, preopening and writedowns											22,107	6,907
Share-based compensation expense										17,413	15,518	19,264
Impairments of assets											38,302	18,565
Other operating charges, net											284	907
Total other operating costs and expenses										252,130	275,703	256,189
Operating Income (Loss)										343,495	260,627	271,202
Las Vegas Locals
Segment Reporting, Certain Operating Data and Reconciling Item for Adjusted EBITDA from Segment to Consolidated [Line Items]
Net Revenues										858,921	647,867	610,107
Total Reportable Segment Adjusted EBITDA										249,943	176,420	157,312
Downtown Las Vegas
Segment Reporting, Certain Operating Data and Reconciling Item for Adjusted EBITDA from Segment to Consolidated [Line Items]
Net Revenues										243,543	236,385	234,191
Total Reportable Segment Adjusted EBITDA										54,535	52,420	49,314
Midwest and South
Segment Reporting, Certain Operating Data and Reconciling Item for Adjusted EBITDA from Segment to Consolidated [Line Items]
Net Revenues										1,281,243	1,299,724	1,355,134
Total Reportable Segment Adjusted EBITDA										$ 364,193	$ 367,365	380,942
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
Operating Income (Loss)									$ 118,698			$ 146,842

Segment Information (Reconcilia

Segment Information (Reconciliation of Assets) (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	$ 4,685,930	$ 4,670,751
Reportable Segment [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	4,459,650	4,499,484
Las Vegas Locals
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	1,792,119	1,785,858
Downtown Las Vegas
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	170,574	157,319
Midwest and South
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	2,496,957	2,556,307
Corporate
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	$ 226,280	$ 171,267

Segment Information (Reconci102

Segment Information (Reconciliation of Capital Expenditures) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Segment Reporting, Other Significant Reconciling Item [Line Items]
Capital Expenditures	$ (190,417)	$ (160,427)	$ (128,305)
Change in Accrued Property Additions	47	(69)	2,865
Cash-Based Capital Expenditures	190,464	160,358	131,170
Las Vegas Locals
Segment Reporting, Other Significant Reconciling Item [Line Items]
Capital Expenditures	(59,382)	(42,069)	(41,772)
Downtown Las Vegas
Segment Reporting, Other Significant Reconciling Item [Line Items]
Capital Expenditures	(21,705)	(28,431)	(13,000)
Midwest and South
Segment Reporting, Other Significant Reconciling Item [Line Items]
Capital Expenditures	(37,657)	(73,255)	(60,887)
Reportable Segment [Member]
Segment Reporting, Other Significant Reconciling Item [Line Items]
Capital Expenditures	(118,744)	(143,755)	(115,659)
Corporate
Segment Reporting, Other Significant Reconciling Item [Line Items]
Capital Expenditures	$ (71,673)	$ (16,672)	$ 12,646

Selected Quarterly Financial103

Selected Quarterly Financial Information (Unaudited) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Quarterly Financial Information Disclosure [Abstract]
Net Revenues	$ 590,832	$ 587,665	$ 599,868	$ 605,342	$ 554,823	$ 531,901	$ 544,874	$ 552,378	$ 2,383,707	$ 2,183,976	$ 2,199,432
Operating Income (Loss)	80,601	78,665	89,361	94,868	29,971	67,916	80,490	82,250	343,495	260,627	271,202
Income from continuing operations, net of tax	82,150	22,976	27,561	35,114	10,742	161,864	11,307	21,560	167,801	205,473	10,695
Income from discontinued operations, net of tax	0	0	21,017	375	1,478	180,707	18,715	11,630	21,392	212,530	36,539
Net Income (Loss) Attributable to Parent	$ 82,150	$ 22,976	$ 48,578	$ 35,489	$ 12,220	$ 342,571	$ 30,022	$ 33,190	$ 189,193	$ 418,003	$ 47,234
Continuing operations	$ 0.72	$ 0.20	$ 0.24	$ 0.31	$ 0.10	$ 1.41	$ 0.10	$ 0.19	$ 1.46	$ 1.79	$ 0.10
Discontinued operations	0	0	0.18	0	0.01	1.58	0.16	0.10	0.19	1.86	0.32
Basic net income per common share	0.72	0.20	0.42	0.31	0.11	2.99	0.26	0.29	1.65	3.65	0.42
Continuing operations	0.71	0.20	0.24	0.31	0.10	1.40	0.10	0.19	1.45	1.78	0.10
Discontinued operations	0	0	0.18	0	0.01	1.57	0.16	0.10	0.19	1.85	0.32
Diluted net income per common share	$ 0.71	$ 0.20	$ 0.42	$ 0.31	$ 0.11	$ 2.97	$ 0.26	$ 0.29	$ 1.64	$ 3.63	$ 0.42

Condensed Consolidating Fina104

Condensed Consolidating Financial Information (Balance Sheets) (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Condensed Financial Statements, Captions [Line Items]
Cash and cash equivalents	$ 203,104	$ 193,862	$ 158,821	$ 145,341
Other current assets	125,559	114,085
Property and equipment, net	2,539,786	2,605,169
Investments in subsidiaries	0	0
Intercompany receivable	0	0
Other assets, net	86,311	49,205
Assets
Intangible assets, net	842,946	881,954	890,054	934,249
Goodwill, net	888,224	826,476	685,310	685,310
Total assets	4,685,930	4,670,751
Liabilities and Stockholders’ Equity
Current maturities of long-term debt	23,981	30,336
Other current liabilities	355,323	335,168
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	3,051,899	3,199,119
Other long-term liabilities	153,751	172,002
Preferred stock	0	0
Common stock	1,126	1,129
Additional paid-in capital	931,858	953,440
Retained earnings (deficit)	168,174	(19,878)
Accumulated other comprehensive income (loss)	(182)	(615)
Total Boyd Gaming Corporation stockholders’ equity	1,100,976	934,076
Noncontrolling interest	0	50
Total stockholders’ equity	1,100,976	934,126	508,011	438,087
Total liabilities and stockholders’ equity	4,685,930	4,670,751
Boyd
Condensed Financial Statements, Captions [Line Items]
Cash and cash equivalents	347	1,212	2	2
Other current assets	78,226	78,915
Property and equipment, net	88,464	73,180
Investments in subsidiaries	4,917,341	4,505,897
Intercompany receivable	0	0
Other assets, net	14,725	13,598
Assets
Intangible assets, net	0	0
Goodwill, net	0	0
Total assets	5,099,103	4,672,802
Liabilities and Stockholders’ Equity
Current maturities of long-term debt	23,895	30,250
Other current liabilities	130,030	93,762
Accumulated losses of subsidiaries in excess of investment	0	0
Intercompany payable	888,444	521,002
Long-term debt, net of current maturities and debt issuance costs	3,051,481	3,198,613
Other long-term liabilities	(95,723)	(104,901)
Total Boyd Gaming Corporation stockholders’ equity		934,076
Noncontrolling interest		0
Total stockholders’ equity	1,100,976	934,076
Total liabilities and stockholders’ equity	5,099,103	4,672,802
Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Cash and cash equivalents	199,574	189,364	156,116	143,580
Other current assets	35,310	26,715
Property and equipment, net	2,424,361	2,503,127
Investments in subsidiaries	0	139,465
Intercompany receivable	1,934,559	1,491,017
Other assets, net	33,369	31,899
Assets
Intangible assets, net	818,887	857,894
Goodwill, net	887,442	825,694
Total assets	6,333,502	6,065,175
Liabilities and Stockholders’ Equity
Current maturities of long-term debt	86	86
Other current liabilities	205,994	196,391
Accumulated losses of subsidiaries in excess of investment	73,130	0
Intercompany payable	0	0
Long-term debt, net of current maturities and debt issuance costs	418	506
Other long-term liabilities	259,902	298,624
Total Boyd Gaming Corporation stockholders’ equity		5,569,568
Noncontrolling interest		0
Total stockholders’ equity	5,793,972	5,569,568
Total liabilities and stockholders’ equity	6,333,502	6,065,175
Non-Guarantor Subsidiaries (100% Owned)
Condensed Financial Statements, Captions [Line Items]
Cash and cash equivalents	3,183	3,286	2,482	1,540
Other current assets	12,568	8,908
Property and equipment, net	26,961	28,862
Investments in subsidiaries	18,097	0
Intercompany receivable	0	0
Other assets, net	38,217	3,708
Assets
Intangible assets, net	24,059	24,060
Goodwill, net	782	782
Total assets	123,867	69,606
Liabilities and Stockholders’ Equity
Current maturities of long-term debt	0	0
Other current liabilities	19,563	46,444
Accumulated losses of subsidiaries in excess of investment	0	8,257
Intercompany payable	1,046,114	968,811
Long-term debt, net of current maturities and debt issuance costs	0	0
Other long-term liabilities	(10,428)	(21,721)
Total Boyd Gaming Corporation stockholders’ equity		(932,185)
Noncontrolling interest		0
Total stockholders’ equity	(931,382)	(932,185)
Total liabilities and stockholders’ equity	123,867	69,606
Non-Guarantor Subsidiaries (Not 100% Owned)
Condensed Financial Statements, Captions [Line Items]
Cash and cash equivalents	0	0	221	219
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
Total assets	0	0
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	0	254
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)
Noncontrolling interest		0
Total stockholders’ equity	0	(254)
Total liabilities and stockholders’ equity	0	0
Eliminations [Member]
Condensed Financial Statements, Captions [Line Items]
Cash and cash equivalents	0	0	$ 0	$ 0
Other current assets	(545)	(453)
Property and equipment, net	0	0
Investments in subsidiaries	(4,935,438)	(4,645,362)
Intercompany receivable	(1,934,559)	(1,491,017)
Other assets, net	0	0
Assets
Intangible assets, net	0	0
Goodwill, net	0	0
Total assets	(6,870,542)	(6,136,832)
Liabilities and Stockholders’ Equity
Current maturities of long-term debt	0	0
Other current liabilities	(264)	(1,429)
Accumulated losses of subsidiaries in excess of investment	(73,130)	(8,257)
Intercompany payable	(1,934,558)	(1,490,067)
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)
Noncontrolling interest		50
Total stockholders’ equity	(4,862,590)	(4,637,079)
Total liabilities and stockholders’ equity	$ (6,870,542)	$ (6,136,832)

Condensed Consolidating Fina105

Condensed Consolidating Financial Information (Income Statements) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Condensed Financial Statements, Captions [Line Items]
Net Revenues	$ 590,832	$ 587,665	$ 599,868	$ 605,342	$ 554,823	$ 531,901	$ 544,874	$ 552,378	$ 2,383,707	$ 2,183,976	$ 2,199,432
Costs and Expenses
Operating									1,247,115	1,171,733	1,190,824
Selling, general and administrative									362,037	322,009	322,420
Maintenance and utilities									109,462	100,020	104,548
Depreciation and amortization									217,522	196,226	207,118
Corporate expense									88,148	72,668	76,941
Project development, preopening and writedowns									14,454	22,107	6,907
Impairments of assets									(426)	38,302	18,565
Other operating charges, net									1,900	284	907
Intercompany expenses									0	0	0
Total operating costs and expenses									2,040,212	1,923,349	1,928,230
Equity in earnings (losses) of subsidiaries									0	0	0
Operating income	80,601	78,665	89,361	94,868	29,971	67,916	80,490	82,250	343,495	260,627	271,202
Other expense (income)
Interest expense, net									171,290	209,731	222,732
Loss on early extinguishments and modifications of debt									1,582	42,364	40,733
Other, net									(184)	545	3,676
Total other expense, net									172,688	252,640	267,141
Income (loss) from continuing operations before income taxes									170,807	7,987	4,061
Income tax (provision) benefit									3,006	(197,486)	(6,634)
Income from continuing operations, net of tax	82,150	22,976	27,561	35,114	10,742	161,864	11,307	21,560	167,801	205,473	10,695
Income from discontinued operations, net of tax	0	0	21,017	375	1,478	180,707	18,715	11,630	21,392	212,530	36,539
Net income									189,193	418,003	47,234
Net Income (Loss) Attributable to Parent	$ 82,150	$ 22,976	$ 48,578	$ 35,489	$ 12,220	$ 342,571	$ 30,022	$ 33,190	189,193	418,003	47,234
Comprehensive income									189,626	417,704	46,971
Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Net Revenues									2,355,385	2,156,241	2,173,147
Costs and Expenses
Operating									1,203,933	1,127,654	1,145,181
Selling, general and administrative									354,423	265,485	267,661
Maintenance and utilities									108,092	98,741	103,086
Depreciation and amortization									201,401	183,531	196,865
Corporate expense									1,140	1,738	1,781
Project development, preopening and writedowns									2,912	(3,292)	2,351
Impairments of assets									1	36,862	17,500
Other operating charges, net									1,175	103	308
Intercompany expenses									(91,411)	(140,671)	(140,971)
Total operating costs and expenses									1,964,488	1,851,493	1,875,704
Equity in earnings (losses) of subsidiaries									(1,374)	(2,039)	(2,204)
Operating income									389,523	302,709	295,239
Other expense (income)
Interest expense, net									1,275	51,783	96,818
Loss on early extinguishments and modifications of debt									0	14,008	9,904
Other, net									(98)	617	2,959
Total other expense, net									1,177	66,408	109,681
Income (loss) from continuing operations before income taxes									388,346	236,301	185,558
Income tax (provision) benefit									73,317	(10,405)	16,089
Income from continuing operations, net of tax									315,029	246,706	169,469
Income from discontinued operations, net of tax									21,392	212,530	36,539
Net income									336,421	459,236	206,008
Comprehensive income									336,854	458,937	205,745
Parent Company [Member]
Condensed Financial Statements, Captions [Line Items]
Net Revenues									73,292	121,939	121,541
Costs and Expenses
Operating									0	1,200	1,800
Selling, general and administrative									44	49,938	48,173
Maintenance and utilities									0	0	0
Depreciation and amortization									12,041	8,767	6,179
Corporate expense									85,362	66,703	71,700
Project development, preopening and writedowns									7,806	18,079	884
Impairments of assets									600	1,440	0
Other operating charges, net									725	181	599
Intercompany expenses									(1,204)	(1,205)	(1,204)
Total operating costs and expenses									107,782	147,513	130,539
Equity in earnings (losses) of subsidiaries									330,514	442,902	190,570
Operating income									296,024	417,328	181,572
Other expense (income)
Interest expense, net									169,990	157,923	125,890
Loss on early extinguishments and modifications of debt									1,582	28,356	30,829
Other, net									(16)	1	396
Total other expense, net									171,556	186,280	157,115
Income (loss) from continuing operations before income taxes									124,468	231,048	24,457
Income tax (provision) benefit									(64,725)	(186,955)	(22,777)
Income from continuing operations, net of tax									189,193	418,003	47,234
Income from discontinued operations, net of tax									0	0	0
Net income									189,193	418,003	47,234
Comprehensive income									189,626	417,704	46,971
Non-Guarantor Subsidiaries (100% Owned)
Condensed Financial Statements, Captions [Line Items]
Net Revenues									47,687	49,131	48,353
Costs and Expenses
Operating									43,182	42,879	43,843
Selling, general and administrative									7,612	6,584	6,604
Maintenance and utilities									1,370	1,279	1,462
Depreciation and amortization									4,080	3,928	4,074
Corporate expense									1,646	4,227	3,460
Project development, preopening and writedowns									3,736	7,320	3,596
Impairments of assets									(1,027)	0	1,065
Other operating charges, net									0	0	0
Intercompany expenses									0	(1,461)	(1,416)
Total operating costs and expenses									60,599	67,678	65,520
Equity in earnings (losses) of subsidiaries									0	0	(76)
Operating income									(12,912)	(18,547)	(17,243)
Other expense (income)
Interest expense, net									25	25	24
Loss on early extinguishments and modifications of debt									0	0	0
Other, net									(70)	(73)	321
Total other expense, net									(45)	(48)	345
Income (loss) from continuing operations before income taxes									(12,867)	(18,499)	(17,588)
Income tax (provision) benefit									(5,586)	(126)	54
Income from continuing operations, net of tax									(7,281)	(18,373)	(17,642)
Income from discontinued operations, net of tax									0	0	0
Net income									(7,281)	(18,373)	(17,642)
Comprehensive income									(7,281)	(18,373)	(17,642)
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	0
Depreciation and amortization									0	0	0
Corporate expense									0	0	0
Project development, preopening and writedowns									0	0	76
Impairments of assets									0	0	0
Other operating charges, net									0	0	0
Intercompany expenses									0	0	0
Total operating costs and expenses									0	0	76
Equity in earnings (losses) of subsidiaries									0	0	0
Operating income									0	0	(76)
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	0	(76)
Income tax (provision) benefit									0	0	0
Income from continuing operations, net of tax									0	0	(76)
Income from discontinued operations, net of tax									0	0	0
Net income									0	0	(76)
Comprehensive income									0	0	(76)
Eliminations [Member]
Condensed Financial Statements, Captions [Line Items]
Net Revenues									(92,657)	(143,335)	(143,609)
Costs and Expenses
Operating									0	0	0
Selling, general and administrative									(42)	2	(18)
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									92,615	143,337	143,591
Total operating costs and expenses									(92,657)	(143,335)	(143,609)
Equity in earnings (losses) of subsidiaries									(329,140)	(440,863)	(188,290)
Operating income									(329,140)	(440,863)	(188,290)
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									(329,140)	(440,863)	(188,290)
Income tax (provision) benefit									0	0	0
Income from continuing operations, net of tax									(329,140)	(440,863)	(188,290)
Income from discontinued operations, net of tax									0	0	0
Net income									(329,140)	(440,863)	(188,290)
Comprehensive income									$ (329,573)	$ (440,564)	$ (188,027)

Condensed Consolidating Fina106

Condensed Consolidating Financial Information (Cash Flows) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Cash flows from operating activities
Net cash from operating activities	$ 414,864	$ 302,881	$ 325,751
Cash flows from investing activities
Capital expenditures	(190,464)	(160,358)	(131,170)
Net Investing Activity with Affiliates	0		0
Proceeds from Equity Method Investment, Distribution	0	0	0
Proceeds (Payments) from Investments in Development Agreement	(35,108)	0	0
Payments to (Proceeds from) Combined Other Investing Activities	706
Cash paid for acquisitions, net of cash received	(1,153)	(592,703)	0
Other investing activities	706	14,207	4,528
Net cash used in investing activities	(226,019)	(738,854)	(126,642)
Cash flows from financing activities
Borrowings under bank credit facility	958,000	2,276,175	1,379,000
Payments under bank credit facility	(1,119,485)	(2,366,112)	(1,636,350)
Debt financing costs, net	(3,430)	(42,220)	(14,004)
Premium and Consent Fees Paid	0	(15,750)	(24,246)
Net Financing Activity with Affiliates	0	(1,295)	3,689
Cash Dividends Paid to Parent Company by Unconsolidated Subsidiaries	0	0
Share-based compensation activities, net	(7,711)	(1,295)	3,689
Stock Repurchased During Period, Value	(31,927)
Payments of Ordinary Dividends, Common Stock	(11,286)	0	0
Proceeds from (Payments for) Other Financing Activities	(503)	45	0
Net cash provided by (used in) financing activities	(215,336)	(99,247)	(199,724)
Proceeds from Issuance of Senior Long-term Debt	0	750,000	750,000
Payments on Retirements of Long-term Debt	0	700,000	657,813
Cash flows from operating activities	(514)	(27,796)	14,095
Cash flows from investing activities	36,247	598,057	0
Cash flows from financing activities	0	0	0
Net cash provided by discontinued operations	35,733	570,261	14,095
Change in cash and cash equivalents	9,242	35,041	13,480
Cash and cash equivalents, beginning of period	193,862	158,821	145,341
Cash and cash equivalents, end of period	203,104	193,862	158,821
Proceeds from Issuance of Long-term Debt		0	0
Proceeds from Contributions from Parent			0
Boyd
Cash flows from operating activities
Net cash from operating activities	(82,632)	(86,502)	102,080
Cash flows from investing activities
Capital expenditures	(102,277)	(42,840)	(48,591)
Net Investing Activity with Affiliates	0	0	0
Proceeds from Equity Method Investment, Distribution	10,867	9,150	11,200
Proceeds (Payments) from Investments in Development Agreement	0
Payments to (Proceeds from) Combined Other Investing Activities	0
Cash paid for acquisitions, net of cash received	(1,153)	(592,703)
Other investing activities		0	3,292
Net cash used in investing activities	(92,563)	(626,393)	(34,099)
Cash flows from financing activities
Borrowings under bank credit facility	958,000	2,039,175	1,033,500
Payments under bank credit facility	(1,119,485)	(1,466,362)	(1,211,200)
Debt financing costs, net	(3,430)	(42,220)	(14,004)
Premium and Consent Fees Paid		(15,750)	(24,246)
Net Financing Activity with Affiliates	389,579	(1,295)	3,689
Cash Dividends Paid to Parent Company by Unconsolidated Subsidiaries	0	0
Share-based compensation activities, net	(7,711)
Stock Repurchased During Period, Value	(31,927)
Payments of Ordinary Dividends, Common Stock	(11,286)
Proceeds from (Payments for) Other Financing Activities	(590)	45
Net cash provided by (used in) financing activities	174,330	714,105	(67,981)
Proceeds from Issuance of Senior Long-term Debt		750,000	750,000
Payments on Retirements of Long-term Debt		350,000	500,000
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 discontinued operations	0	0	0
Change in cash and cash equivalents	(865)	1,210	0
Cash and cash equivalents, beginning of period	1,212	2	2
Cash and cash equivalents, end of period	347	1,212	2
Proceeds from Issuance of Long-term Debt		(199,398)	(105,720)
Proceeds from Contributions from Parent			0
Guarantor Subsidiaries
Cash flows from operating activities
Net cash from operating activities	515,465	382,742	237,041
Cash flows from investing activities
Capital expenditures	(87,590)	(116,834)	(82,392)
Net Investing Activity with Affiliates	(443,542)	211,300	(66,691)
Proceeds from Equity Method Investment, Distribution	0	0	0
Proceeds (Payments) from Investments in Development Agreement	0
Payments to (Proceeds from) Combined Other Investing Activities	706
Cash paid for acquisitions, net of cash received	0	0
Other investing activities		7,529	1,236
Net cash used in investing activities	(530,426)	101,995	(147,847)
Cash flows from financing activities
Borrowings under bank credit facility	0	237,000	345,500
Payments under bank credit facility	0	(899,750)	(425,150)
Debt financing costs, net	0	0	0
Premium and Consent Fees Paid		0	0
Net Financing Activity with Affiliates	0	0	0
Cash Dividends Paid to Parent Company by Unconsolidated Subsidiaries	(10,475)	(9,000)
Share-based compensation activities, net	0
Stock Repurchased During Period, Value	0
Payments of Ordinary Dividends, Common Stock	0
Proceeds from (Payments for) Other Financing Activities	87	0
Net cash provided by (used in) financing activities	(10,562)	(1,021,750)	(90,753)
Proceeds from Issuance of Senior Long-term Debt		0	0
Payments on Retirements of Long-term Debt		350,000	3
Cash flows from operating activities	(514)	(27,796)	14,095
Cash flows from investing activities	36,247	598,057	0
Cash flows from financing activities	0	0	0
Net cash provided by discontinued operations	35,733	570,261	14,095
Change in cash and cash equivalents	10,210	33,248	12,536
Cash and cash equivalents, beginning of period	189,364	156,116	143,580
Cash and cash equivalents, end of period	199,574	189,364	156,116
Proceeds from Issuance of Long-term Debt		0	0
Proceeds from Contributions from Parent			(11,100)
Non-Guarantor Subsidiaries (100% Owned)
Cash flows from operating activities
Net cash from operating activities	(19,172)	7,837	(13,085)
Cash flows from investing activities
Capital expenditures	(597)	(684)	(187)
Net Investing Activity with Affiliates	0	0	0
Proceeds from Equity Method Investment, Distribution	0	0	0
Proceeds (Payments) from Investments in Development Agreement	(35,108)
Payments to (Proceeds from) Combined Other Investing Activities	0
Cash paid for acquisitions, net of cash received	0	0
Other investing activities		6,678	0
Net cash used in investing activities	(35,705)	5,994	(187)
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
Premium and Consent Fees Paid		0	0
Net Financing Activity with Affiliates	55,166	0	0
Cash Dividends Paid to Parent Company by Unconsolidated Subsidiaries	(392)	(150)
Share-based compensation activities, net	0
Stock Repurchased During Period, Value	0
Payments of Ordinary Dividends, Common Stock	0
Proceeds from (Payments for) Other Financing Activities	0	0
Net cash provided by (used in) financing activities	54,774	(13,027)	14,214
Proceeds from Issuance of Senior Long-term Debt		0	0
Payments on Retirements of Long-term Debt		0	157,810
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 discontinued operations	0	0	0
Change in cash and cash equivalents	(103)	804	942
Cash and cash equivalents, beginning of period	3,286	2,482	1,540
Cash and cash equivalents, end of period	3,183	3,286	2,482
Proceeds from Issuance of Long-term Debt		(12,877)	172,124
Proceeds from Contributions from Parent			(100)
Non-Guarantor Subsidiaries (Not 100% Owned)
Cash flows from operating activities
Net cash from operating activities	254	0	(76)
Cash flows from investing activities
Capital expenditures	0	0	0
Net Investing Activity with Affiliates	0	0	0
Proceeds from Equity Method Investment, Distribution	0	0	0
Proceeds (Payments) from Investments in Development Agreement	0
Payments to (Proceeds from) Combined Other Investing Activities	0
Cash paid for acquisitions, net of cash received	0	0
Other investing activities		0	0
Net cash used in investing activities	0	0	0
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
Premium and Consent Fees Paid		0	0
Net Financing Activity with Affiliates	(254)	0	0
Cash Dividends Paid to Parent Company by Unconsolidated Subsidiaries	0	0
Share-based compensation activities, net	0
Stock Repurchased During Period, Value	0
Payments of Ordinary Dividends, Common Stock	0
Proceeds from (Payments for) Other Financing Activities	0	0
Net cash provided by (used in) financing activities	(254)	(221)	78
Proceeds from Issuance of Senior Long-term Debt		0	0
Payments on Retirements of 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 discontinued operations	0	0	0
Change in cash and cash equivalents	0	(221)	2
Cash and cash equivalents, beginning of period	0	221	219
Cash and cash equivalents, end of period	0	0	221
Proceeds from Issuance of Long-term Debt		(221)	78
Proceeds from Contributions from Parent			0
Eliminations [Member]
Cash flows from operating activities
Net cash from operating activities	949	(1,196)	(209)
Cash flows from investing activities
Capital expenditures	0	0	0
Net Investing Activity with Affiliates	443,542	(211,300)	66,691
Proceeds from Equity Method Investment, Distribution	(10,867)	(9,150)	(11,200)
Proceeds (Payments) from Investments in Development Agreement	0
Payments to (Proceeds from) Combined Other Investing Activities	0
Cash paid for acquisitions, net of cash received	0	0
Other investing activities		0	0
Net cash used in investing activities	432,675	(220,450)	55,491
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
Premium and Consent Fees Paid		0	0
Net Financing Activity with Affiliates	(444,491)	0	0
Cash Dividends Paid to Parent Company by Unconsolidated Subsidiaries	10,867	9,150
Share-based compensation activities, net	0
Stock Repurchased During Period, Value	0
Payments of Ordinary Dividends, Common Stock	0
Proceeds from (Payments for) Other Financing Activities	0
Net cash provided by (used in) financing activities	(433,624)	221,646	(55,282)
Proceeds from Issuance of Senior Long-term Debt		0	0
Payments on Retirements of Long-term Debt			0
Cash flows from operating activities	0	0	0
Cash flows from investing activities	0	0	0
Cash flows from financing activities	0	0	0
Net cash provided by 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
Proceeds from Issuance of Long-term Debt		212,496	(66,482)
Proceeds from Contributions from Parent			$ 11,200
Consolidation, Eliminations [Member]
Cash flows from financing activities
Proceeds from (Payments for) Other Financing Activities		0
Payments on Retirements of Long-term Debt		$ 0

Condensed Consolidating Fina107

Condensed Consolidating Financial Information (Narrative) (Details)	Dec. 31, 2017	Dec. 31, 2016	May 21, 2015	Nov. 10, 2010
For the year ending December 31,
Subsidiaries, Ownership Percentage	80.00%
Boyd
For the year ending December 31,
Subsidiaries, Ownership Percentage				100.00%
Boyd | Senior Notes | Senior Notes Due 2023 [Member]
For the year ending December 31,
Debt instrument, stated interest rate	6.875%	6.875%	6.875%	6.875%
Subsidiaries, Ownership Percentage			100.00%

Condensed Consolidating Fina108

Condensed Consolidating Financial Information Schedule of adjustments (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Schedule of adjustments [Line Items]
Net income									$ 189,193	$ 418,003	$ 47,234
Income from continuing operations, net of tax	$ 82,150	$ 22,976	$ 27,561	$ 35,114	$ 10,742	$ 161,864	$ 11,307	$ 21,560	167,801	205,473	10,695
Total assets	4,685,930				4,670,751				4,685,930	4,670,751
Net cash from operating activities									414,864	302,881	325,751
Boyd
Schedule of adjustments [Line Items]
Net income									189,193	418,003	47,234
Income from continuing operations, net of tax									189,193	418,003	47,234
Total assets	5,099,103				4,672,802				5,099,103	4,672,802
Net cash from operating activities									(82,632)	(86,502)	102,080
Guarantor Subsidiaries
Schedule of adjustments [Line Items]
Net income									336,421	459,236	206,008
Income from continuing operations, net of tax									315,029	246,706	169,469
Total assets	6,333,502				6,065,175				6,333,502	6,065,175
Net cash from operating activities									515,465	382,742	237,041
Non-Guarantor Subsidiaries (100% Owned)
Schedule of adjustments [Line Items]
Net income									(7,281)	(18,373)	(17,642)
Income from continuing operations, net of tax									(7,281)	(18,373)	(17,642)
Total assets	123,867				69,606				123,867	69,606
Net cash from operating activities									(19,172)	7,837	(13,085)
Non-Guarantor Subsidiaries (Not 100% Owned)
Schedule of adjustments [Line Items]
Net income									0	0	(76)
Income from continuing operations, net of tax									0	0	(76)
Total assets	$ 0				$ 0				0	0
Net cash from operating activities									$ 254	$ 0	$ (76)

Related Party Transactions (Det

Related Party Transactions (Details)	Dec. 31, 2017
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%