Boyd Gaming (BYD) 10-Q 28 Oct 21 2021 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2021	Oct. 25, 2021
Document Information [Line Items]
Entity Central Index Key	0000906553
Entity Registrant Name	BOYD GAMING CORP
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2021
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2021
Document Transition Report	false
Entity File Number	1-12882
Entity Incorporation, State or Country Code	NV
Entity Tax Identification Number	88-0242733
Entity Address, Address Line One	6465 South Rainbow Boulevard
Entity Address, City or Town	Las Vegas
Entity Address, State or Province	NV
Entity Address, Postal Zip Code	89118
City Area Code	702
Local Phone Number	792-7200
Title of 12(b) Security	Common stock, $0.01 par value
Trading Symbol	BYD
Security Exchange Name	NYSE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		112,345,594

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Current assets
Cash and cash equivalents	$ 570,926	$ 519,182
Restricted cash	17,392	15,817
Accounts receivable, net	55,673	53,456
Inventories	19,550	22,616
Prepaid expenses and other current assets	53,731	39,198
Income taxes receivable	0	8
Total current assets	717,272	650,277
Property and equipment, net	2,420,794	2,525,887
Operating lease right-of-use assets	919,258	928,814
Other assets, net	97,585	100,510
Intangible assets, net	1,373,921	1,382,173
Goodwill, net	971,287	971,287
Total assets	6,500,117	6,558,948
Current liabilities
Accounts payable	83,629	96,863
Current maturities of long-term debt	41,853	30,740
Accrued liabilities	442,634	396,419
Income tax payable	77	0
Total current liabilities	568,193	524,022
Long-term debt, net of current maturities and debt issuance costs	3,292,858	3,866,743
Operating lease liabilities, net of current portion	836,025	848,825
Deferred income taxes	230,721	131,052
Other liabilities	64,382	64,363
Commitments and contingencies (Notes 5 and 6)
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; 112,345,594 and 111,830,857 shares outstanding	1,123	1,118
Additional paid-in capital	906,478	876,433
Retained earnings	600,306	246,242
Accumulated other comprehensive income	31	150
Total stockholders' equity	1,507,938	1,123,943
Total liabilities and stockholders' equity	$ 6,500,117	$ 6,558,948

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares	Sep. 30, 2021	Dec. 31, 2020
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized (in shares)	5,000,000	5,000,000
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	200,000,000	200,000,000
Common stock, shares outstanding (in shares)	112,345,594	111,830,857

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Revenues
Total revenues	$ 843,060	$ 652,238	$ 2,489,969	$ 1,542,622
Operating costs and expenses
Selling, general and administrative	91,159	86,983	271,639	260,681
Master lease rent expense	26,306	25,914	78,396	75,992
Maintenance and utilities	35,868	33,751	95,256	88,551
Depreciation and amortization	67,586	69,320	199,332	205,498
Corporate expense	28,264	19,605	86,295	58,526
Project development, preopening and writedowns	10,646	2,249	13,515	9,582
Impairment of assets	0	0	0	171,100
Other operating items, net	3,023	14,928	15,295	23,570
Total operating costs and expenses	619,914	525,165	1,806,746	1,639,658
Operating income (loss)	223,146	127,073	683,223	(97,036)
Other expense (income)
Interest income	(442)	(468)	(1,406)	(1,476)
Interest expense, net of amounts capitalized	45,171	62,387	158,192	173,440
Loss on early extinguishments and modifications of debt	42	413	65,517	1,000
Other, net	119	(4,977)	2,288	(5,206)
Total other expense, net	44,890	57,355	224,591	167,758
Income (loss) before income taxes	178,256	69,718	458,632	(264,794)
Income tax benefit (provision)	(40,082)	(31,602)	(104,568)	46,807
Net income (loss)	$ 138,174	$ 38,116	$ 354,064	$ (217,987)
Basic net income (loss) per common share (in dollars per share)	$ 1.21	$ 0.34	$ 3.11	$ (1.92)
Weighted average basic shares outstanding (in shares)	114,095	113,520	113,835	113,495
Diluted net income (loss) per common share (in dollars per share)	$ 1.21	$ 0.33	$ 3.10	$ (1.92)
Weighted average diluted shares outstanding (in shares)	114,284	113,862	114,099	113,495
Casino [Member]
Revenues
Total revenues	$ 674,227	$ 565,965	$ 2,019,615	$ 1,260,841
Operating costs and expenses
Cost of Revenue	249,685	214,984	741,176	530,445
Food and Beverage [Member]
Revenues
Total revenues	61,101	38,778	162,641	139,323
Operating costs and expenses
Cost of Revenue	50,659	38,691	136,391	145,275
Occupancy [Member]
Revenues
Total revenues	44,317	26,925	109,384	80,570
Operating costs and expenses
Cost of Revenue	15,074	12,931	41,413	41,013
Product and Service, Other [Member]
Revenues
Total revenues	63,415	20,570	198,329	61,888
Operating costs and expenses
Cost of Revenue	$ 41,644	$ 5,809	$ 128,038	$ 29,425

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Comprehensive Income (Loss) (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Net income (loss)	$ 138,174	$ 38,116	$ 354,064	$ (217,987)
Other comprehensive income (loss), net of tax:
Fair value adjustments to available-for-sale securities, net of tax	245	239	(119)	921
Comprehensive income (loss)	$ 138,419	$ 38,355	$ 353,945	$ (217,066)

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Changes in Stockholders' Equity (Unaudited) - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Total
Balances (in shares) at Dec. 31, 2019	111,542,108
Balances at Dec. 31, 2019	$ 1,115	$ 883,715	$ 380,942	$ (530)	$ 1,265,242
Net income (loss)	0	0	(147,559)	0	(147,559)
Comprehensive income (loss), net of tax	$ 0	0	0	1,127	1,127
Stock options exercised (in shares)	3,000
Stock options exercised	$ 0	25	0	0	25
Release of restricted stock units, net of tax (in shares)	76,502
Release of restricted stock units, net of tax	$ 1	(767)	0	0	(766)
Release of performance stock units, net of tax (in shares)	241,118
Release of performance stock units, net of tax	$ 2	(3,372)	0	0	(3,370)
Share-based compensation costs	$ 0	8,191	0	0	8,191
Shares repurchased and retired (in shares)	(682,596)
Shares repurchased and retired	$ (6)	(11,114)	0	0	(11,120)
Balances (in shares) at Mar. 31, 2020	111,180,132
Balances at Mar. 31, 2020	$ 1,112	876,678	233,383	597	1,111,770
Balances (in shares) at Dec. 31, 2019	111,542,108
Balances at Dec. 31, 2019	$ 1,115	883,715	380,942	(530)	1,265,242
Net income (loss)					$ (217,987)
Shares repurchased and retired (in shares)					(700,000)
Shares repurchased and retired					$ (11,100)
Balances (in shares) at Sep. 30, 2020	111,539,603
Balances at Sep. 30, 2020	$ 1,115	879,450	162,955	391	1,043,911
Balances (in shares) at Mar. 31, 2020	111,180,132
Balances at Mar. 31, 2020	$ 1,112	876,678	233,383	597	1,111,770
Net income (loss)	0	0	(108,544)	0	(108,544)
Comprehensive income (loss), net of tax	$ 0	0	0	(445)	(445)
Stock options exercised (in shares)	1,000
Stock options exercised	$ 0	8	0	0	8
Release of restricted stock units, net of tax (in shares)	183,741
Release of restricted stock units, net of tax	$ 2	(6)	0	0	(4)
Release of performance stock units, net of tax (in shares)	20,082
Release of performance stock units, net of tax	$ 1	0	0	0	1
Share-based compensation costs	$ 0	2,693	0	0	2,693
Shares repurchased and retired (in shares)	0
Shares repurchased and retired	$ (1)	0	0	0	(1)
Balances (in shares) at Jun. 30, 2020	111,384,955
Balances at Jun. 30, 2020	$ 1,114	879,373	124,839	152	1,005,478
Net income (loss)	0	0	38,116	0	38,116
Comprehensive income (loss), net of tax	$ 0	0	0	239	239
Stock options exercised (in shares)	139,065
Stock options exercised	$ 1	1,159	0	0	1,160
Release of restricted stock units, net of tax (in shares)	15,583
Release of restricted stock units, net of tax	$ 0	(224)	0	0	(224)
Release of performance stock units, net of tax (in shares)	0
Release of performance stock units, net of tax	$ 0	0	0	0	$ 0
Shares repurchased and retired (in shares)	0				0
Shares repurchased and retired	$ 0	0	0	0	$ 0
Share-based compensation costs	$ 0	(858)	0	0	(858)
Balances (in shares) at Sep. 30, 2020	111,539,603
Balances at Sep. 30, 2020	$ 1,115	879,450	162,955	391	$ 1,043,911
Balances (in shares) at Dec. 31, 2020	111,830,857				111,830,857
Balances at Dec. 31, 2020	$ 1,118	876,433	246,242	150	$ 1,123,943
Net income (loss)	0	0	102,161	0	102,161
Comprehensive income (loss), net of tax	$ 0	0	0	(321)	(321)
Stock options exercised (in shares)	158,568
Stock options exercised	$ 2	1,743	0	0	1,745
Release of restricted stock units, net of tax (in shares)	29,808
Release of restricted stock units, net of tax	$ 0	(609)	0	0	(609)
Release of performance stock units, net of tax (in shares)	61,654
Release of performance stock units, net of tax	$ 1	(1,901)	0	0	(1,900)
Share-based compensation costs	$ 0	5,701	0	0	5,701
Balances (in shares) at Mar. 31, 2021	112,080,887
Balances at Mar. 31, 2021	$ 1,121	881,367	348,403	(171)	$ 1,230,720
Balances (in shares) at Dec. 31, 2020	111,830,857				111,830,857
Balances at Dec. 31, 2020	$ 1,118	876,433	246,242	150	$ 1,123,943
Net income (loss)					$ 354,064
Shares repurchased and retired (in shares)					0
Balances (in shares) at Sep. 30, 2021	112,345,594				112,345,594
Balances at Sep. 30, 2021	$ 1,123	906,478	600,306	31	$ 1,507,938
Balances (in shares) at Mar. 31, 2021	112,080,887
Balances at Mar. 31, 2021	$ 1,121	881,367	348,403	(171)	1,230,720
Net income (loss)	0	0	113,729	0	113,729
Comprehensive income (loss), net of tax	$ 0	0	0	(43)	(43)
Stock options exercised (in shares)	100,068
Stock options exercised	$ 0	1,037	0	0	1,037
Release of restricted stock units, net of tax (in shares)	43,036
Release of restricted stock units, net of tax	$ 1	0	0	0	1
Share-based compensation costs	$ 0	12,823	0	0	12,823
Balances (in shares) at Jun. 30, 2021	112,223,991
Balances at Jun. 30, 2021	$ 1,122	895,227	462,132	(214)	1,358,267
Net income (loss)	0	0	138,174	0	138,174
Comprehensive income (loss), net of tax	$ 0	0	0	245	245
Stock options exercised (in shares)	112,380
Stock options exercised	$ 1	1,625	0	0	1,626
Release of restricted stock units, net of tax (in shares)	8,894
Release of restricted stock units, net of tax	$ 0	(150)	0	0	(150)
Release of performance stock units, net of tax (in shares)	329
Release of performance stock units, net of tax	$ 0	(7)	0	0	(7)
Share-based compensation costs	$ 0	9,783	0	0	$ 9,783
Shares repurchased and retired (in shares)					0
Balances (in shares) at Sep. 30, 2021	112,345,594				112,345,594
Balances at Sep. 30, 2021	$ 1,123	$ 906,478	$ 600,306	$ 31	$ 1,507,938

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Cash Flows from Operating Activities
Net income (loss)	$ 354,064	$ (217,987)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization	199,332	205,498
Amortization of debt financing costs and discounts on debt	8,627	9,066
Non-cash operating lease expense	46,702	43,806
Share-based compensation expense	28,307	10,026
Deferred income taxes	99,669	(40,794)
Non-cash impairment of assets	0	171,100
Loss on early extinguishments and modifications of debt	65,517	1,000
Other operating activities	9,765	(27)
Changes in operating assets and liabilities:
Accounts receivable, net	(2,217)	11,086
Inventories	3,066	(668)
Prepaid expenses and other current assets	(14,313)	(7,560)
Income taxes payable, net	85	5,260
Other assets, net	(4,861)	(1,788)
Accounts payable and accrued liabilities	27,913	(29,316)
Operating lease liabilities	(46,702)	(43,806)
Other long-term tax liabilities	0	(3,840)
Other liabilities	2,762	12,957
Net cash provided by operating activities	777,716	124,013
Cash Flows from Investing Activities
Capital expenditures	(139,176)	(105,077)
Insurance proceeds received for hurricane losses	44,480	0
Cash paid for acquisitions, net of cash received	0	(11,201)
Other investing activities	5,472	0
Net cash used in investing activities	(89,224)	(116,278)
Cash Flows from Financing Activities
Borrowings under bank credit facility	0	965,100
Payments under bank credit facility	(18,175)	(1,281,421)
Proceeds from issuance of senior notes	900,000	600,000
Debt financing costs, net	(14,596)	(17,142)
Retirements of senior notes	(1,450,000)	0
Premium and consent fees	(51,863)	0
Share-based compensation activities, net	1,743	(3,170)
Shares repurchased and retired	0	(11,121)
Dividends paid	0	(7,808)
Other financing activities	(2,282)	(1,551)
Net cash provided by (used in) financing activities	(635,173)	242,887
Change in cash, cash equivalents and restricted cash	53,319	250,622
Cash, cash equivalents and restricted cash, beginning of period	534,999	270,448
Cash, cash equivalents and restricted cash, end of period	588,318	521,070
Supplemental Disclosure of Cash Flow Information
Cash paid for interest, net of amounts capitalized	150,675	131,568
Cash paid for (received from) income taxes	4,774	(6,846)
Supplemental Schedule of Non-cash Investing and Financing Activities
Payables incurred for capital expenditures	4,070	3,774
Mortgage settlement in exchange for real estate	$ 0	$ 57,684

Note 1 - Summary of Significant

Note 1 - Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2021
Notes to Financial Statements
Significant Accounting Policies [Text Block]	NOTE 1. Organization Boyd Gaming Corporation (and together with its subsidiaries, the "Company", "Boyd", "Boyd Gaming", "we" or "us") was incorporated in the state of Nevada in 1988 1975. We are a geographically diversified operator of 28 Impact of the COVID 19 In mid- March 2020, 19 September 30, 2021, No The closures in 2020 19 may 19 19 may may We currently anticipate funding our operations over the next 12 first second third no not may Basis of Presentation The accompanying unaudited condensed consolidated financial statements of the Company have been prepared in accordance with the instructions to the Quarterly Report on Form 10 10 X not December 31, 2020 March 1, 2021. The results for the periods indicated are unaudited, but reflect all adjustments (consisting only of normal recurring adjustments) that management considers necessary for a fair presentation of financial position, results of operations and cash flows. Results of operations and cash flows for the interim periods presented herein are not The accompanying condensed consolidated financial statements include the accounts of Boyd Gaming and its wholly owned subsidiaries. Investments in unconsolidated affiliates, which do not Cash and Cash Equivalents Cash and cash equivalents include highly liquid investments, which include cash on hand and in banks, interest-bearing deposits and money market funds with maturities of three not may 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 The following table provides a reconciliation of cash, cash equivalents and restricted cash balances reported within the condensed consolidated balance sheets to the total balance shown in the condensed consolidated statements of cash flows. September 30, December 31, September 30, December 31, (In thousands) 2021 2020 2020 2019 Cash and cash equivalents $ 570,926 $ 519,182 $ 506,046 $ 249,977 Restricted cash 17,392 15,817 15,024 20,471 Total cash, cash equivalents and restricted cash $ 588,318 $ 534,999 $ 521,070 $ 270,448 Leases Management determines if a contract is or contains a lease at inception or modification of a contract. A contract is or contains a lease if the contract conveys the right to control the use of an identified asset for a period in exchange for consideration. Control over the use of the identified asset means the lessee has both (a) the right to obtain substantially all of the economic benefits from the use of the asset and (b) the right to direct the use of the asset. Operating lease liabilities are recognized based on the present value of the remaining lease payments, discounted using the discount rate for the lease at the commencement date. For our operating leases for which the rate implicit in the lease is not may Revenue Recognition The Company’s revenue contracts with customers consist of gaming wagers, hotel room sales, food & beverage offerings and other amenity transactions. The transaction price for a gaming wagering contract is the difference between gaming wins and losses, not Gaming wager contracts involve two not not no 4, Accrued Liabilities The Company collects advanced deposits from hotel customers for future reservations representing obligations of the Company until the hotel room stay is provided to the customer. See Note 4, Accrued Liabilities The Company's outstanding chip liability represents the amounts owed in exchange for gaming chips held by a customer. Outstanding chips are expected to be recognized as revenue or redeemed for cash within one 4, Accrued Liabilities The retail value of hotel accommodations, food & beverage, and other services furnished to guests without charge is recorded as departmental revenues. Gaming revenues are net of incentives earned in our player loyalty programs such as cash and the estimated retail value of goods and services (such as complimentary hotel rooms and food & beverage). We reward customers, through the use of player loyalty programs, with points based on amounts wagered that can be redeemed for a specified period of time for complimentary slot play, food & beverage, and to a lesser extent for other goods or services, depending upon the property. The estimated retail value related to goods and services provided to customers without charge or upon redemption of points under our player loyalty programs, included in departmental revenues and therefore reducing our gaming revenues, are as follows: Three Months Ended Nine Months Ended September 30, September 30, (In thousands) 2021 2020 2021 2020 Food & beverage $ 26,380 $ 20,055 $ 75,284 $ 69,470 Rooms 15,721 12,007 43,970 34,162 Other 1,904 1,211 4,469 4,265 Gaming Taxes We are subject to taxes based on gross gaming revenues in the jurisdictions in which we operate. These gaming taxes are recorded as a gaming expense in the condensed consolidated statements of operations. These taxes totaled approximately $162.2 million three September 30, 2021 2020 nine September 30, 2021 2020 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 not not" 50%. not Other Long-Term Tax Liabilities The Company's income tax returns are subject to examination by the Internal Revenue Service 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 not not not Tax positions failing to qualify for initial recognition are recognized in the first not" no not" Collaborative Arrangements We have a strategic partnership with FanDuel Group ("FanDuel"), the nation's leading sports-betting and iGaming operator, to pursue sports betting and online gaming opportunities across the country. Subject to state law and regulatory approvals, we have established a presence in the online gaming and sports wagering industry by leveraging FanDuel's technology and related services to operate Boyd Gaming-branded mobile and online sports-betting and gaming services. In turn, FanDuel has established and operates mobile and online sports-betting and gaming services under the FanDuel brand in some of the states where we are licensed, including Indiana, Iowa, Mississippi and Pennsylvania. We have also entered into agreements with other companies for the operation of online gaming offerings under a market-access agreement with MGM Resorts International. The activities related to these collaborative arrangements are recorded in other revenue and other expense on the condensed consolidated statements of operations. 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 Adopted Accounting Pronouncements Accounting Standards Update ("ASU") 2020 01, 321, 323, 815 2020 01" In January 2020, 2020 01 321, 323, 815, 2020 01 December 15, 2020, 2020 01 first 2021 not ASU 2019 12, 740, 2019 12" In December 2019, 2019 12 740. 2019 12 December 15, 2020. 2019 12 January 1, 2021 not Recently Issued Accounting Pronouncements ASU 2021 05, 842 2021 05" In July 2021, 2021 05 not 2021 05 December 15, 2021, 2021 05 not 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

Note 2 - Property and Equipment

Note 2 - Property and Equipment, Net	9 Months Ended
	Sep. 30, 2021
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	NOTE 2. Property and equipment, net consists of the following: September 30, December 31, (In thousands) 2021 2020 Land $ 345,103 $ 346,485 Buildings and improvements 3,136,003 3,074,896 Furniture and equipment 1,645,466 1,609,637 Riverboats and barges 241,183 241,043 Construction in progress 4,994 43,883 Total property and equipment 5,372,749 5,315,944 Less accumulated depreciation (2,951,955 ) (2,790,057 ) Property and equipment, net $ 2,420,794 $ 2,525,887 Depreciation expense is as follows: Three Months Ended Nine Months Ended September 30, September 30, (In thousands) 2021 2020 2021 2020 Depreciation expense $ 64,429 $ 64,478 $ 189,861 $ 190,975

Note 3 - Goodwill and Intangibl

Note 3 - Goodwill and Intangible Assets, Net	9 Months Ended
	Sep. 30, 2021
Notes to Financial Statements
Goodwill and Intangible Assets Disclosure [Text Block]	NOTE 3. Intangible assets, net consist of the following: September 30, 2021 Weighted Gross Accumulated Useful Life Carrying Accumulated Impairment Intangible (In thousands) Remaining (in years) Value Amortization Losses Assets, Net Amortizing intangibles Customer relationships 1.7 $ 68,100 $ (61,614 ) $ — $ 6,486 Host agreements 11.7 58,000 (12,889 ) — 45,111 Development agreement — 21,373 — — 21,373 147,473 (74,503 ) — 72,970 Indefinite lived intangible assets Trademarks Indefinite 204,000 — (24,800 ) 179,200 Gaming license rights Indefinite 1,377,885 (33,960 ) (222,174 ) 1,121,751 1,581,885 (33,960 ) (246,974 ) 1,300,951 Balances, September 30, 2021 $ 1,729,358 $ (108,463 ) $ (246,974 ) $ 1,373,921 December 31, 2020 Weighted Gross Accumulated Useful Life Carrying Accumulated Impairment Intangible (In thousands) Remaining (in years) Value Amortization Losses Assets, Net Amortizing intangibles Customer relationships 2.5 $ 68,100 $ (55,062 ) $ — $ 13,038 Host agreements 12.4 58,000 (9,989 ) — 48,011 Development agreement — 21,373 — — 21,373 147,473 (65,051 ) — 82,422 Indefinite lived intangible assets Trademarks Indefinite 204,000 — (24,800 ) 179,200 Gaming license rights Indefinite 1,376,685 (33,960 ) (222,174 ) 1,120,551 1,580,685 (33,960 ) (246,974 ) 1,299,751 Balances, December 31, 2020 $ 1,728,158 $ (99,011 ) $ (246,974 ) $ 1,382,173 Goodwill, net consists of the following: Gross Accumulated Carrying Accumulated Impairment Goodwill, (In thousands) Value Amortization Losses Net Goodwill, net by Reportable Segment Las Vegas Locals $ 593,567 $ — $ (188,079 ) $ 405,488 Downtown Las Vegas 6,997 (6,134 ) — 863 Midwest & South 666,798 — (101,862 ) 564,936 Balances, September 30, 2021 $ 1,267,362 $ (6,134 ) $ (289,941 ) $ 971,287 The following table sets forth the changes in our goodwill, net, during the nine September 30, 2021 (In thousands) Goodwill, Net Balance, January 1, 2021 $ 971,287 Additions — Impairments — Balance, September 30, 2021 $ 971,287

Note 4 - Accrued Liabilities

Note 4 - Accrued Liabilities	9 Months Ended
	Sep. 30, 2021
Notes to Financial Statements
Accounts Payable and Accrued Liabilities Disclosure [Text Block]	NOTE 4. Accrued liabilities consist of the following: September 30, December 31, (In thousands) 2021 2020 Payroll and related expenses $ 85,648 $ 73,802 Interest 35,051 36,055 Gaming liabilities 81,955 72,655 Player loyalty program liabilities 25,019 27,935 Advance deposits 17,716 16,037 Outstanding chip liabilities 6,817 6,021 Operating lease liabilities 94,133 90,478 Other accrued liabilities 96,295 73,436 Total accrued liabilities $ 442,634 $ 396,419

Note 5 - Long-term Debt

Note 5 - Long-term Debt	9 Months Ended
	Sep. 30, 2021
Notes to Financial Statements
Long-term Debt [Text Block]	NOTE 5. Long-term debt, net of current maturities and debt issuance costs, consists of the following: September 30, 2021 Interest Unamortized Rates at Origination September 30, Outstanding Unamortized Fees and Long-Term (In thousands) 2021 Principal Discount Costs Debt, Net Bank credit facility 2.312 % $ 878,011 $ (337 ) $ (9,380 ) $ 868,294 4.750% senior notes due 2027 4.750 % 1,000,000 — (12,175 ) 987,825 8.625% senior notes due 2025 8.625 % 600,000 — (8,727 ) 591,273 4.750% senior notes due 2031 4.750 % 900,000 — (14,079 ) 885,921 Other 6.210 % 1,398 — — 1,398 Total long-term debt 3,379,409 (337 ) (44,361 ) 3,334,711 Less current maturities 41,853 — — 41,853 Long-term debt, net $ 3,337,556 $ (337 ) $ (44,361 ) $ 3,292,858 December 31, 2020 Interest Unamortized Rates at Origination December 31, Outstanding Unamortized Fees and Long-Term (In thousands) 2020 Principal Discount Costs Debt, Net Bank credit facility 2.486 % $ 896,185 $ (472 ) $ (12,924 ) $ 882,789 6.375% senior notes due 2026 6.375 % 750,000 — (6,947 ) 743,053 6.000% senior notes due 2026 6.000 % 700,000 — (7,849 ) 692,151 4.750% senior notes due 2027 4.750 % 1,000,000 — (13,636 ) 986,364 8.625% senior notes due 2025 8.625 % 600,000 — (10,512 ) 589,488 Other 6.137 % 3,638 — — 3,638 Total long-term debt 3,949,823 (472 ) (51,868 ) 3,897,483 Less current maturities 30,740 — — 30,740 Long-term debt, net $ 3,919,083 $ (472 ) $ (51,868 ) $ 3,866,743 The outstanding principal amounts under our bank credit facility are comprised of the following: September 30, December 31, (In thousands) 2021 2020 Revolving Credit Facility $ — $ — Term A Loan 125,106 133,796 Refinancing Term B Loans 752,905 762,389 Swing Loan — — Total outstanding principal amounts under the bank credit facility $ 878,011 $ 896,185 With a total revolving credit commitment of $1,033.7 million available under the bank credit facility, no September 30, 2021 Bank Credit Agreement Amendment On May 25, 2021, No. 5 August 14, 2013, The Amendment modifies the Existing Credit Agreement to remove certain of the limitations imposed during the covenant relief period by a prior amendment on (i) the Company’s ability to refinance debt previously incurred under the ratio debt basket and (ii) the Company’s ability to repay junior secured or unsecured indebtedness, such that, during the covenant relief period, subject to certain limitations, including the achievement of a total net leverage ratio of 5.50 to 1.00 no no may 4.750% June 2031 On June 8, 2021, June 2031 ( "4.750% 2031" 4.750% 2031 March 15 September 15 September 15, 2021. 4.750% 2031 June 15, 2031 4.750% 2031 April 2026 ( "6.375% August 2026 ( "6.000% In conjunction with the issuance of the 4.750% 2031, 4.750% 2031 At any time prior to June 15, 2026 may 4.750% 2031, June 15, 2024 may 4.750% 2031 Redemption of 6.375% April 2026 On June 9, 2021, 4.750% 2031. Redemption of 6.000% August 2026 On June 9, 2021, 4.750% 2031 Covenant Compliance As of September 30, 2021

Note 6 - Commitments and Contin

Note 6 - Commitments and Contingencies	9 Months Ended
	Sep. 30, 2021
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	NOTE 6. Commitments As of September 30, 2021 no 9, Commitments and Contingencies 10 December 31, 2020 March 1, 2021. 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

Note 7 - Stockholders' Equity a

Note 7 - Stockholders' Equity and Stock Incentive Plans	9 Months Ended
	Sep. 30, 2021
Notes to Financial Statements
Shareholders' Equity and Share-based Payments [Text Block]	NOTE 7. Share Repurchase Programs On December 12, 2018, September 30, 2021 March 16, 2020, 19 October 21, 2021, may may 10b5 1 may During the nine September 30, 2020, no three September 30, 2021 2020 nine September 30, 2021. Dividends The dividends declared by the Board of Directors and reflected in the periods presented are: Declaration date Record date Payment date Amount per share December 17, 2019 December 27, 2019 January 15, 2020 $ 0.07 On March 25, 2020, 19 Share-Based Compensation We account for share-based awards exchanged for employee services in accordance with the authoritative accounting guidance for share-based payments. Under the guidance, share-based compensation expense is measured at the grant date, based on the estimated fair value of the award, and is recognized as expense, net of estimated forfeitures, over the employee's requisite service period. The following table provides classification detail of the total costs related to our share-based employee compensation plans reported in our condensed consolidated statements of operations. Three Months Ended Nine Months Ended September 30, September 30, (In thousands) 2021 2020 2021 2020 Gaming $ 230 $ 92 $ 656 $ 445 Food & beverage 43 18 125 85 Room 21 8 60 40 Selling, general and administrative 1,169 466 3,337 2,262 Corporate expense 8,320 (1,442 ) 24,129 7,194 Total share-based compensation expense $ 9,783 $ (858 ) $ 28,307 $ 10,026 The share-based compensation credit for the three September 30, 2020, 19 Performance Shares Our stock incentive plan provides for the issuance of PSU grants which may The PSU grants awarded in fourth 2017 2016 first 2021 2020, three The PSU grant awarded in November 2017 first 2021, 2017 2020; not 2021 The PSU grant awarded in November 2016 first 2020, 364,810 2016 2019; not 2020 Unamortized Stock Compensation Expense and Recognition Period As of September 30, 2021 September 30, 2021

Note 8 - Fair Value Measurement

Note 8 - Fair Value Measurements	9 Months Ended
	Sep. 30, 2021
Notes to Financial Statements
Fair Value Disclosures [Text Block]	NOTE 8. The authoritative accounting guidance for fair value measurements specifies a hierarchy of valuation techniques based on whether the inputs to those valuation techniques are observable or unobservable. Observable inputs reflect market data obtained from independent sources, while unobservable inputs reflect the Company's market assumptions. These inputs create the following fair value hierarchy: Level 1 Level 2 not Level 3 one 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 1 2 3 may Balances Measured at Fair Value The following tables show the fair values of certain of our financial instruments: September 30, 2021 (In thousands) Balance Level 1 Level 2 Level 3 Assets Cash and cash equivalents $ 570,926 $ 570,926 $ — $ — Restricted cash 17,392 17,392 — — Investment available for sale 16,063 — — 16,063 Liabilities Contingent payments $ 280 $ — $ — $ 280 December 31, 2020 (In thousands) Balance Level 1 Level 2 Level 3 Assets Cash and cash equivalents $ 519,182 $ 519,182 $ — $ — Restricted cash 15,817 15,817 — — Investment available for sale 16,692 — — 16,692 Liabilities Contingent payments $ 924 $ — $ — $ 924 Cash and Cash Equivalents and Restricted Cash The fair values of our cash and cash equivalents and restricted cash, classified in the fair value hierarchy as Level 1, September 30, 2021 December 31, 2020 Investment Available for Sale We have an investment in a single municipal bond issuance of $18.4 million aggregate principal amount of 7.5% Urban Renewal Tax Increment Revenue Bonds, Taxable Series 2007 June 1, 2037 no 3 September 30, 2021 December 31, 2020 not September 30, 2021 December 31, 2020 September 30, 2021 December 31, 2020 September 30, 2021 December 31, 2020 Contingent Payments In connection with the development of the Kansas Star Casino ("Kansas Star"), Kansas Star agreed to pay a former casino project promoter 1% of Kansas Star's EBITDA each month for a period of ten December 20, 2021. September 30, 2021 December 31, 2020 September 30, 2021 December 31, 2020 The following tables summarize the changes in fair value of the Company's Level 3 Three Months Ended September 30, 2021 September 30, 2020 Asset Liability Asset Liability (In thousands) Investment Available for Sale Contingent Payments Investment Available for Sale Contingent Payments Balance at beginning of reporting period $ 15,696 $ (489 ) $ 16,867 $ (1,275 ) Total gains (losses) (realized or unrealized): Included in interest income (expense) 39 (4 ) 38 (18 ) Included in other comprehensive income (loss) 328 — 322 — Included in other items, net — 18 — (59 ) Purchases, sales, issuances and settlements: Settlements — 195 — 206 Balance at end of reporting period $ 16,063 $ (280 ) $ 17,227 $ (1,146 ) Nine Months Ended September 30, 2021 September 30, 2020 Asset Liability Asset Liability (In thousands) Investment Available for Sale Contingent Payments Investment Available for Sale Contingent Payments Balance at beginning of reporting period $ 16,692 $ (924 ) $ 16,151 $ (1,712 ) Total gains (losses) (realized or unrealized): Included in interest income (expense) 121 (26 ) 116 (66 ) Included in other comprehensive income (loss) (160 ) — 1,510 — Included in other items, net — 21 — 162 Purchases, sales, issuances and settlements: Settlements (590 ) 649 (550 ) 470 Balance at end of reporting period $ 16,063 $ (280 ) $ 17,227 $ (1,146 ) We are exposed to valuation risk on our Level 3 3 100 not Balances Disclosed at Fair Value The following tables provide the fair value measurement information about our obligation under assessment agreements and other financial instruments: September 30, 2021 (In thousands) Outstanding Face Amount Carrying Value Estimated Fair Value Fair Value Hierarchy Liabilities Obligation under assessment arrangements $ 24,730 $ 21,005 $ 26,551 Level 3 December 31, 2020 (In thousands) Outstanding Face Amount Carrying Value Estimated Fair Value Fair Value Hierarchy Liabilities Obligation under assessment arrangements $ 26,246 $ 22,062 $ 26,542 Level 3 The following tables provide the fair value measurement information about our long-term debt: September 30, 2021 (In thousands) Outstanding Face Amount Carrying Value Estimated Fair Value Fair Value Hierarchy Bank credit facility $ 878,011 $ 868,294 $ 876,757 Level 2 4.750% senior notes due 2027 1,000,000 987,825 1,030,000 Level 1 8.625% senior notes due 2025 600,000 591,273 648,750 Level 1 4.750% senior notes due 2031 900,000 885,921 925,875 Level 1 Other 1,398 1,398 1,398 Level 3 Total debt $ 3,379,409 $ 3,334,711 $ 3,482,780 December 31, 2020 (In thousands) Outstanding Face Amount Carrying Value Estimated Fair Value Fair Value Hierarchy Bank credit facility $ 896,185 $ 882,789 $ 888,511 Level 2 6.375% senior notes due 2026 750,000 743,053 778,125 Level 1 6.000% senior notes due 2026 700,000 692,151 728,000 Level 1 4.750% senior notes due 2027 1,000,000 986,364 1,038,750 Level 1 8.625% senior notes due 2025 600,000 589,488 667,500 Level 1 Other 3,638 3,638 3,638 Level 3 Total debt $ 3,949,823 $ 3,897,483 $ 4,104,524 The estimated fair value of our bank credit facility is based on a relative value analysis performed on or about September 30, 2021 December 31, 2020 September 30, 2021 December 31, 2020 2021 2022; July 2022. not not There were no 1, 2 3 nine September 30, 2021 2020

Note 9 - Segment Information

Note 9 - Segment Information	9 Months Ended
	Sep. 30, 2021
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	NOTE 9. We aggregate certain of our gaming entertainment properties in order to present three 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 (1) Las Vegas, Nevada Aliante Casino + Hotel + Spa North Las Vegas, Nevada Cannery Casino Hotel North Las Vegas, 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 & South Par-A-Dice Hotel Casino East Peoria, Illinois Belterra Casino Resort Florence, Indiana 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 Ameristar Casino Hotel Kansas City Kansas City, Missouri Ameristar Casino Resort Spa St. Charles St. Charles, Missouri Belterra Park Cincinnati, Ohio Valley Forge Casino Resort King of Prussia, Pennsylvania ( 1 Total Reportable Segment Departmental Revenues and Adjusted EBITDAR We evaluate each of our property's profitability based upon Property Adjusted EBITDAR, 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, gain or loss on early retirements of debt, and master lease rent expense, as applicable. Total Reportable Segment Adjusted EBITDAR is the aggregate sum of the Property Adjusted EBITDAR for each of the properties included in our Las Vegas Locals, Downtown Las Vegas, and Midwest & South segments. Results for Downtown Las Vegas include the results of our Hawaii-based travel agency and captive insurance company. Results for Lattner, our Illinois distributed gaming operator, and for our online gaming initiatives are included in our Midwest & South segment. The following tables set forth, for the periods indicated, departmental revenues for our Reportable Segments: Three Months Ended September 30, 2021 Food & Gaming Beverage Room Other Total (In thousands) Revenue Revenue Revenue Revenue Revenue Revenues Las Vegas Locals $ 179,441 $ 20,412 $ 20,176 $ 11,235 $ 231,264 Downtown Las Vegas 28,132 7,343 4,000 2,662 42,137 Midwest & South 466,654 33,346 20,141 49,518 569,659 Total Revenues $ 674,227 $ 61,101 $ 44,317 $ 63,415 $ 843,060 Three Months Ended September 30, 2020 Food & Gaming Beverage Room Other Total (In thousands) Revenue Revenue Revenue Revenue Revenue Revenues Las Vegas Locals $ 141,143 $ 12,501 $ 10,914 $ 6,518 $ 171,076 Downtown Las Vegas 12,678 2,992 1,350 519 17,539 Midwest & South 412,144 23,285 14,661 13,533 463,623 Total Revenues $ 565,965 $ 38,778 $ 26,925 $ 20,570 $ 652,238 Nine Months Ended September 30, 2021 Food & Gaming Beverage Room Other Total (In thousands) Revenue Revenue Revenue Revenue Revenue Revenues Las Vegas Locals $ 516,174 $ 52,959 $ 49,344 $ 31,305 $ 649,782 Downtown Las Vegas 70,168 17,657 9,269 5,256 102,350 Midwest & South 1,433,273 92,025 50,771 161,768 1,737,837 Total Revenues $ 2,019,615 $ 162,641 $ 109,384 $ 198,329 $ 2,489,969 Nine Months Ended September 30, 2020 Food & Gaming Beverage Room Other Total (In thousands) Revenue Revenue Revenue Revenue Revenue Revenues Las Vegas Locals $ 298,307 $ 47,039 $ 35,278 $ 19,907 $ 400,531 Downtown Las Vegas 45,663 15,599 7,825 7,229 76,316 Midwest & South 916,871 76,685 37,467 34,752 1,065,775 Total Revenues $ 1,260,841 $ 139,323 $ 80,570 $ 61,888 $ 1,542,622 The following table reconciles, for the periods indicated, total Adjusted EBITDAR to operating income, as reported in our accompanying condensed consolidated statements of operations: Three Months Ended Nine Months Ended September 30, September 30, (In thousands) 2021 2020 2021 2020 Adjusted EBITDAR Las Vegas Locals $ 125,360 $ 78,900 $ 349,572 $ 128,520 Downtown Las Vegas 13,222 (1,511 ) 31,083 1,225 Midwest & South 222,058 182,502 700,199 320,986 Corporate expense (19,943 ) (21,048 ) (62,165 ) (51,333 ) Adjusted EBITDAR 340,697 238,843 1,018,689 399,398 Other operating costs and expenses Deferred rent 207 217 621 666 Master lease rent expense 26,306 25,914 78,396 75,992 Depreciation and amortization 67,586 69,320 199,332 205,498 Share-based compensation expense 9,783 (858 ) 28,307 10,026 Project development, preopening and writedowns 10,646 2,249 13,515 9,582 Impairment of assets — — — 171,100 Other operating items, net 3,023 14,928 15,295 23,570 Total other operating costs and expenses 117,551 111,770 335,466 496,434 Operating income (loss) $ 223,146 $ 127,073 $ 683,223 $ (97,036 ) For purposes of this presentation, corporate expense excludes its portion of share-based compensation expense. Corporate expense represents unallocated payroll, professional fees, aircraft expenses and various other expenses not Total Reportable Segment Assets The Company's assets by Reportable Segment consisted of the following amounts: September 30, December 31, (In thousands) 2021 2020 Assets Las Vegas Locals $ 1,663,707 $ 1,690,511 Downtown Las Vegas 247,110 213,507 Midwest & South 3,908,874 3,984,063 Total Reportable Segment Assets 5,819,691 5,888,081 Corporate 680,426 670,867 Total Assets $ 6,500,117 $ 6,558,948

Note 10 - Subsequent Events

Note 10 - Subsequent Events	9 Months Ended
	Sep. 30, 2021
Notes to Financial Statements
Subsequent Events [Text Block]	NOTE 10. We have evaluated all events or transactions that occurred after September 30, 2021 not

Significant Accounting Policies

Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	Organization Boyd Gaming Corporation (and together with its subsidiaries, the "Company", "Boyd", "Boyd Gaming", "we" or "us") was incorporated in the state of Nevada in 1988 1975. We are a geographically diversified operator of 28
Unusual Event [Policy Text Block]	Impact of the COVID 19 In mid- March 2020, 19 September 30, 2021, No The closures in 2020 19 may 19 19 may may We currently anticipate funding our operations over the next 12 first second third no not may
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation The accompanying unaudited condensed consolidated financial statements of the Company have been prepared in accordance with the instructions to the Quarterly Report on Form 10 10 X not December 31, 2020 March 1, 2021. The results for the periods indicated are unaudited, but reflect all adjustments (consisting only of normal recurring adjustments) that management considers necessary for a fair presentation of financial position, results of operations and cash flows. Results of operations and cash flows for the interim periods presented herein are not The accompanying condensed consolidated financial statements include the accounts of Boyd Gaming and its wholly owned subsidiaries. Investments in unconsolidated affiliates, which do not
Cash and Cash Equivalents, Unrestricted Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents Cash and cash equivalents include highly liquid investments, which include cash on hand and in banks, interest-bearing deposits and money market funds with maturities of three not may
Cash and Cash Equivalents, Restricted Cash and Cash Equivalents, Policy [Policy Text Block]	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 The following table provides a reconciliation of cash, cash equivalents and restricted cash balances reported within the condensed consolidated balance sheets to the total balance shown in the condensed consolidated statements of cash flows. September 30, December 31, September 30, December 31, (In thousands) 2021 2020 2020 2019 Cash and cash equivalents $ 570,926 $ 519,182 $ 506,046 $ 249,977 Restricted cash 17,392 15,817 15,024 20,471 Total cash, cash equivalents and restricted cash $ 588,318 $ 534,999 $ 521,070 $ 270,448
Lessee, Leases [Policy Text Block]	Leases Management determines if a contract is or contains a lease at inception or modification of a contract. A contract is or contains a lease if the contract conveys the right to control the use of an identified asset for a period in exchange for consideration. Control over the use of the identified asset means the lessee has both (a) the right to obtain substantially all of the economic benefits from the use of the asset and (b) the right to direct the use of the asset. Operating lease liabilities are recognized based on the present value of the remaining lease payments, discounted using the discount rate for the lease at the commencement date. For our operating leases for which the rate implicit in the lease is not may
Revenue from Contract with Customer [Policy Text Block]	Revenue Recognition The Company’s revenue contracts with customers consist of gaming wagers, hotel room sales, food & beverage offerings and other amenity transactions. The transaction price for a gaming wagering contract is the difference between gaming wins and losses, not Gaming wager contracts involve two not not no 4, Accrued Liabilities The Company collects advanced deposits from hotel customers for future reservations representing obligations of the Company until the hotel room stay is provided to the customer. See Note 4, Accrued Liabilities The Company's outstanding chip liability represents the amounts owed in exchange for gaming chips held by a customer. Outstanding chips are expected to be recognized as revenue or redeemed for cash within one 4, Accrued Liabilities The retail value of hotel accommodations, food & beverage, and other services furnished to guests without charge is recorded as departmental revenues. Gaming revenues are net of incentives earned in our player loyalty programs such as cash and the estimated retail value of goods and services (such as complimentary hotel rooms and food & beverage). We reward customers, through the use of player loyalty programs, with points based on amounts wagered that can be redeemed for a specified period of time for complimentary slot play, food & beverage, and to a lesser extent for other goods or services, depending upon the property. The estimated retail value related to goods and services provided to customers without charge or upon redemption of points under our player loyalty programs, included in departmental revenues and therefore reducing our gaming revenues, are as follows: Three Months Ended Nine Months Ended September 30, September 30, (In thousands) 2021 2020 2021 2020 Food & beverage $ 26,380 $ 20,055 $ 75,284 $ 69,470 Rooms 15,721 12,007 43,970 34,162 Other 1,904 1,211 4,469 4,265
Gaming Taxes [Policy Text Block]	Gaming Taxes We are subject to taxes based on gross gaming revenues in the jurisdictions in which we operate. These gaming taxes are recorded as a gaming expense in the condensed consolidated statements of operations. These taxes totaled approximately $162.2 million three September 30, 2021 2020 nine September 30, 2021 2020
Income Tax, Policy [Policy Text Block]	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 not not" 50%. not Other Long-Term Tax Liabilities The Company's income tax returns are subject to examination by the Internal Revenue Service 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 not not not Tax positions failing to qualify for initial recognition are recognized in the first not" no not"
Collaborative Arrangement, Accounting Policy [Policy Text Block]	Collaborative Arrangements We have a strategic partnership with FanDuel Group ("FanDuel"), the nation's leading sports-betting and iGaming operator, to pursue sports betting and online gaming opportunities across the country. Subject to state law and regulatory approvals, we have established a presence in the online gaming and sports wagering industry by leveraging FanDuel's technology and related services to operate Boyd Gaming-branded mobile and online sports-betting and gaming services. In turn, FanDuel has established and operates mobile and online sports-betting and gaming services under the FanDuel brand in some of the states where we are licensed, including Indiana, Iowa, Mississippi and Pennsylvania. We have also entered into agreements with other companies for the operation of online gaming offerings under a market-access agreement with MGM Resorts International. The activities related to these collaborative arrangements are recorded in other revenue and other expense on the condensed consolidated statements of operations.
Use of Estimates, Policy [Policy Text Block]	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.
New Accounting Pronouncements, Policy [Policy Text Block]	Recently Adopted Accounting Pronouncements Accounting Standards Update ("ASU") 2020 01, 321, 323, 815 2020 01" In January 2020, 2020 01 321, 323, 815, 2020 01 December 15, 2020, 2020 01 first 2021 not ASU 2019 12, 740, 2019 12" In December 2019, 2019 12 740. 2019 12 December 15, 2020. 2019 12 January 1, 2021 not Recently Issued Accounting Pronouncements ASU 2021 05, 842 2021 05" In July 2021, 2021 05 not 2021 05 December 15, 2021, 2021 05 not 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

Note 1 - Summary of Significa_2

Note 1 - Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2021
Notes Tables
Schedule of Cash and Cash Equivalents and Restricted Cash [Table Text Block]	September 30, December 31, September 30, December 31, (In thousands) 2021 2020 2020 2019 Cash and cash equivalents $ 570,926 $ 519,182 $ 506,046 $ 249,977 Restricted cash 17,392 15,817 15,024 20,471 Total cash, cash equivalents and restricted cash $ 588,318 $ 534,999 $ 521,070 $ 270,448
Schedule Of Promotional Allowances [Table Text Block]	Three Months Ended Nine Months Ended September 30, September 30, (In thousands) 2021 2020 2021 2020 Food & beverage $ 26,380 $ 20,055 $ 75,284 $ 69,470 Rooms 15,721 12,007 43,970 34,162 Other 1,904 1,211 4,469 4,265

Note 2 - Property and Equipme_2

Note 2 - Property and Equipment, Net (Tables)	9 Months Ended
	Sep. 30, 2021
Notes Tables
Property, Plant and Equipment [Table Text Block]	September 30, December 31, (In thousands) 2021 2020 Land $ 345,103 $ 346,485 Buildings and improvements 3,136,003 3,074,896 Furniture and equipment 1,645,466 1,609,637 Riverboats and barges 241,183 241,043 Construction in progress 4,994 43,883 Total property and equipment 5,372,749 5,315,944 Less accumulated depreciation (2,951,955 ) (2,790,057 ) Property and equipment, net $ 2,420,794 $ 2,525,887
Depreciation Expense [Table Text Block]	Three Months Ended Nine Months Ended September 30, September 30, (In thousands) 2021 2020 2021 2020 Depreciation expense $ 64,429 $ 64,478 $ 189,861 $ 190,975

Note 3 - Goodwill and Intangi_2

Note 3 - Goodwill and Intangible Assets, Net (Tables)	9 Months Ended
	Sep. 30, 2021
Notes Tables
Schedule of Intangible Assets and Goodwill [Table Text Block]	September 30, 2021 Weighted Gross Accumulated Useful Life Carrying Accumulated Impairment Intangible (In thousands) Remaining (in years) Value Amortization Losses Assets, Net Amortizing intangibles Customer relationships 1.7 $ 68,100 $ (61,614 ) $ — $ 6,486 Host agreements 11.7 58,000 (12,889 ) — 45,111 Development agreement — 21,373 — — 21,373 147,473 (74,503 ) — 72,970 Indefinite lived intangible assets Trademarks Indefinite 204,000 — (24,800 ) 179,200 Gaming license rights Indefinite 1,377,885 (33,960 ) (222,174 ) 1,121,751 1,581,885 (33,960 ) (246,974 ) 1,300,951 Balances, September 30, 2021 $ 1,729,358 $ (108,463 ) $ (246,974 ) $ 1,373,921 December 31, 2020 Weighted Gross Accumulated Useful Life Carrying Accumulated Impairment Intangible (In thousands) Remaining (in years) Value Amortization Losses Assets, Net Amortizing intangibles Customer relationships 2.5 $ 68,100 $ (55,062 ) $ — $ 13,038 Host agreements 12.4 58,000 (9,989 ) — 48,011 Development agreement — 21,373 — — 21,373 147,473 (65,051 ) — 82,422 Indefinite lived intangible assets Trademarks Indefinite 204,000 — (24,800 ) 179,200 Gaming license rights Indefinite 1,376,685 (33,960 ) (222,174 ) 1,120,551 1,580,685 (33,960 ) (246,974 ) 1,299,751 Balances, December 31, 2020 $ 1,728,158 $ (99,011 ) $ (246,974 ) $ 1,382,173
Schedule of Goodwill [Table Text Block]	Gross Accumulated Carrying Accumulated Impairment Goodwill, (In thousands) Value Amortization Losses Net Goodwill, net by Reportable Segment Las Vegas Locals $ 593,567 $ — $ (188,079 ) $ 405,488 Downtown Las Vegas 6,997 (6,134 ) — 863 Midwest & South 666,798 — (101,862 ) 564,936 Balances, September 30, 2021 $ 1,267,362 $ (6,134 ) $ (289,941 ) $ 971,287
Goodwill Rollforward [Table Text Block]	(In thousands) Goodwill, Net Balance, January 1, 2021 $ 971,287 Additions — Impairments — Balance, September 30, 2021 $ 971,287

Note 4 - Accrued Liabilities (T

Note 4 - Accrued Liabilities (Tables)	9 Months Ended
	Sep. 30, 2021
Notes Tables
Schedule of Accrued Liabilities [Table Text Block]	September 30, December 31, (In thousands) 2021 2020 Payroll and related expenses $ 85,648 $ 73,802 Interest 35,051 36,055 Gaming liabilities 81,955 72,655 Player loyalty program liabilities 25,019 27,935 Advance deposits 17,716 16,037 Outstanding chip liabilities 6,817 6,021 Operating lease liabilities 94,133 90,478 Other accrued liabilities 96,295 73,436 Total accrued liabilities $ 442,634 $ 396,419

Note 5 - Long-term Debt (Tables

Note 5 - Long-term Debt (Tables)	9 Months Ended
	Sep. 30, 2021
Notes Tables
Schedule of Long-term Debt Instruments [Table Text Block]	September 30, 2021 Interest Unamortized Rates at Origination September 30, Outstanding Unamortized Fees and Long-Term (In thousands) 2021 Principal Discount Costs Debt, Net Bank credit facility 2.312 % $ 878,011 $ (337 ) $ (9,380 ) $ 868,294 4.750% senior notes due 2027 4.750 % 1,000,000 — (12,175 ) 987,825 8.625% senior notes due 2025 8.625 % 600,000 — (8,727 ) 591,273 4.750% senior notes due 2031 4.750 % 900,000 — (14,079 ) 885,921 Other 6.210 % 1,398 — — 1,398 Total long-term debt 3,379,409 (337 ) (44,361 ) 3,334,711 Less current maturities 41,853 — — 41,853 Long-term debt, net $ 3,337,556 $ (337 ) $ (44,361 ) $ 3,292,858 December 31, 2020 Interest Unamortized Rates at Origination December 31, Outstanding Unamortized Fees and Long-Term (In thousands) 2020 Principal Discount Costs Debt, Net Bank credit facility 2.486 % $ 896,185 $ (472 ) $ (12,924 ) $ 882,789 6.375% senior notes due 2026 6.375 % 750,000 — (6,947 ) 743,053 6.000% senior notes due 2026 6.000 % 700,000 — (7,849 ) 692,151 4.750% senior notes due 2027 4.750 % 1,000,000 — (13,636 ) 986,364 8.625% senior notes due 2025 8.625 % 600,000 — (10,512 ) 589,488 Other 6.137 % 3,638 — — 3,638 Total long-term debt 3,949,823 (472 ) (51,868 ) 3,897,483 Less current maturities 30,740 — — 30,740 Long-term debt, net $ 3,919,083 $ (472 ) $ (51,868 ) $ 3,866,743
Schedule of Line of Credit Facilities [Table Text Block]	September 30, December 31, (In thousands) 2021 2020 Revolving Credit Facility $ — $ — Term A Loan 125,106 133,796 Refinancing Term B Loans 752,905 762,389 Swing Loan — — Total outstanding principal amounts under the bank credit facility $ 878,011 $ 896,185

Note 7 - Stockholders' Equity_2

Note 7 - Stockholders' Equity and Stock Incentive Plans (Tables)	9 Months Ended
	Sep. 30, 2021
Notes Tables
Dividends Declared [Table Text Block]	Declaration date Record date Payment date Amount per share December 17, 2019 December 27, 2019 January 15, 2020 $ 0.07
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Table Text Block]	Three Months Ended Nine Months Ended September 30, September 30, (In thousands) 2021 2020 2021 2020 Gaming $ 230 $ 92 $ 656 $ 445 Food & beverage 43 18 125 85 Room 21 8 60 40 Selling, general and administrative 1,169 466 3,337 2,262 Corporate expense 8,320 (1,442 ) 24,129 7,194 Total share-based compensation expense $ 9,783 $ (858 ) $ 28,307 $ 10,026

Note 8 - Fair Value Measureme_2

Note 8 - Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2021
Notes Tables
Fair Value, by Balance Sheet Grouping [Table Text Block]	September 30, 2021 (In thousands) Balance Level 1 Level 2 Level 3 Assets Cash and cash equivalents $ 570,926 $ 570,926 $ — $ — Restricted cash 17,392 17,392 — — Investment available for sale 16,063 — — 16,063 Liabilities Contingent payments $ 280 $ — $ — $ 280 December 31, 2020 (In thousands) Balance Level 1 Level 2 Level 3 Assets Cash and cash equivalents $ 519,182 $ 519,182 $ — $ — Restricted cash 15,817 15,817 — — Investment available for sale 16,692 — — 16,692 Liabilities Contingent payments $ 924 $ — $ — $ 924
Fair Value Asset (Liability) Measured On Recurring Basis Unobservable Input Reconciliation [Table Text Block]	Three Months Ended September 30, 2021 September 30, 2020 Asset Liability Asset Liability (In thousands) Investment Available for Sale Contingent Payments Investment Available for Sale Contingent Payments Balance at beginning of reporting period $ 15,696 $ (489 ) $ 16,867 $ (1,275 ) Total gains (losses) (realized or unrealized): Included in interest income (expense) 39 (4 ) 38 (18 ) Included in other comprehensive income (loss) 328 — 322 — Included in other items, net — 18 — (59 ) Purchases, sales, issuances and settlements: Settlements — 195 — 206 Balance at end of reporting period $ 16,063 $ (280 ) $ 17,227 $ (1,146 ) Nine Months Ended September 30, 2021 September 30, 2020 Asset Liability Asset Liability (In thousands) Investment Available for Sale Contingent Payments Investment Available for Sale Contingent Payments Balance at beginning of reporting period $ 16,692 $ (924 ) $ 16,151 $ (1,712 ) Total gains (losses) (realized or unrealized): Included in interest income (expense) 121 (26 ) 116 (66 ) Included in other comprehensive income (loss) (160 ) — 1,510 — Included in other items, net — 21 — 162 Purchases, sales, issuances and settlements: Settlements (590 ) 649 (550 ) 470 Balance at end of reporting period $ 16,063 $ (280 ) $ 17,227 $ (1,146 )
Fair Value, Liabilities Measured on Recurring and Nonrecurring Basis [Table Text Block]	September 30, 2021 (In thousands) Outstanding Face Amount Carrying Value Estimated Fair Value Fair Value Hierarchy Liabilities Obligation under assessment arrangements $ 24,730 $ 21,005 $ 26,551 Level 3 December 31, 2020 (In thousands) Outstanding Face Amount Carrying Value Estimated Fair Value Fair Value Hierarchy Liabilities Obligation under assessment arrangements $ 26,246 $ 22,062 $ 26,542 Level 3
Schedule of Carrying Values and Estimated Fair Values of Debt Instruments [Table Text Block]	September 30, 2021 (In thousands) Outstanding Face Amount Carrying Value Estimated Fair Value Fair Value Hierarchy Bank credit facility $ 878,011 $ 868,294 $ 876,757 Level 2 4.750% senior notes due 2027 1,000,000 987,825 1,030,000 Level 1 8.625% senior notes due 2025 600,000 591,273 648,750 Level 1 4.750% senior notes due 2031 900,000 885,921 925,875 Level 1 Other 1,398 1,398 1,398 Level 3 Total debt $ 3,379,409 $ 3,334,711 $ 3,482,780 December 31, 2020 (In thousands) Outstanding Face Amount Carrying Value Estimated Fair Value Fair Value Hierarchy Bank credit facility $ 896,185 $ 882,789 $ 888,511 Level 2 6.375% senior notes due 2026 750,000 743,053 778,125 Level 1 6.000% senior notes due 2026 700,000 692,151 728,000 Level 1 4.750% senior notes due 2027 1,000,000 986,364 1,038,750 Level 1 8.625% senior notes due 2025 600,000 589,488 667,500 Level 1 Other 3,638 3,638 3,638 Level 3 Total debt $ 3,949,823 $ 3,897,483 $ 4,104,524

Note 9 - Segment Information (T

Note 9 - Segment Information (Tables)	9 Months Ended
	Sep. 30, 2021
Notes Tables
Reconciliation of Revenue from Segments to Consolidated [Table Text Block]	Three Months Ended September 30, 2021 Food & Gaming Beverage Room Other Total (In thousands) Revenue Revenue Revenue Revenue Revenue Revenues Las Vegas Locals $ 179,441 $ 20,412 $ 20,176 $ 11,235 $ 231,264 Downtown Las Vegas 28,132 7,343 4,000 2,662 42,137 Midwest & South 466,654 33,346 20,141 49,518 569,659 Total Revenues $ 674,227 $ 61,101 $ 44,317 $ 63,415 $ 843,060 Three Months Ended September 30, 2020 Food & Gaming Beverage Room Other Total (In thousands) Revenue Revenue Revenue Revenue Revenue Revenues Las Vegas Locals $ 141,143 $ 12,501 $ 10,914 $ 6,518 $ 171,076 Downtown Las Vegas 12,678 2,992 1,350 519 17,539 Midwest & South 412,144 23,285 14,661 13,533 463,623 Total Revenues $ 565,965 $ 38,778 $ 26,925 $ 20,570 $ 652,238 Nine Months Ended September 30, 2021 Food & Gaming Beverage Room Other Total (In thousands) Revenue Revenue Revenue Revenue Revenue Revenues Las Vegas Locals $ 516,174 $ 52,959 $ 49,344 $ 31,305 $ 649,782 Downtown Las Vegas 70,168 17,657 9,269 5,256 102,350 Midwest & South 1,433,273 92,025 50,771 161,768 1,737,837 Total Revenues $ 2,019,615 $ 162,641 $ 109,384 $ 198,329 $ 2,489,969 Nine Months Ended September 30, 2020 Food & Gaming Beverage Room Other Total (In thousands) Revenue Revenue Revenue Revenue Revenue Revenues Las Vegas Locals $ 298,307 $ 47,039 $ 35,278 $ 19,907 $ 400,531 Downtown Las Vegas 45,663 15,599 7,825 7,229 76,316 Midwest & South 916,871 76,685 37,467 34,752 1,065,775 Total Revenues $ 1,260,841 $ 139,323 $ 80,570 $ 61,888 $ 1,542,622
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Table Text Block]	Three Months Ended Nine Months Ended September 30, September 30, (In thousands) 2021 2020 2021 2020 Adjusted EBITDAR Las Vegas Locals $ 125,360 $ 78,900 $ 349,572 $ 128,520 Downtown Las Vegas 13,222 (1,511 ) 31,083 1,225 Midwest & South 222,058 182,502 700,199 320,986 Corporate expense (19,943 ) (21,048 ) (62,165 ) (51,333 ) Adjusted EBITDAR 340,697 238,843 1,018,689 399,398 Other operating costs and expenses Deferred rent 207 217 621 666 Master lease rent expense 26,306 25,914 78,396 75,992 Depreciation and amortization 67,586 69,320 199,332 205,498 Share-based compensation expense 9,783 (858 ) 28,307 10,026 Project development, preopening and writedowns 10,646 2,249 13,515 9,582 Impairment of assets — — — 171,100 Other operating items, net 3,023 14,928 15,295 23,570 Total other operating costs and expenses 117,551 111,770 335,466 496,434 Operating income (loss) $ 223,146 $ 127,073 $ 683,223 $ (97,036 )
Reconciliation of Assets from Segment to Consolidated [Table Text Block]	September 30, December 31, (In thousands) 2021 2020 Assets Las Vegas Locals $ 1,663,707 $ 1,690,511 Downtown Las Vegas 247,110 213,507 Midwest & South 3,908,874 3,984,063 Total Reportable Segment Assets 5,819,691 5,888,081 Corporate 680,426 670,867 Total Assets $ 6,500,117 $ 6,558,948

Note 1 - Summary of Significa_3

Note 1 - Summary of Significant Accounting Policies (Details Textual) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2021USD ($)	Sep. 30, 2020USD ($)	Sep. 30, 2021USD ($)	Sep. 30, 2020USD ($)
Number of Gaming Entertainment Properties, Open and Operating	27		27
Number of Gaming Entertainment Properties	28		28
Taxes, Other	$ 162.2	$ 114.8	$ 498.6	$ 259.7

Note 1 - Summary of Significa_4

Note 1 - Summary of Significant Accounting Policies - Reconciliation of Cash, Cash Equivalents and Restricted Cash (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020	Sep. 30, 2020	Dec. 31, 2019
Cash and cash equivalents	$ 570,926	$ 519,182	$ 506,046	$ 249,977
Restricted cash	17,392	15,817	15,024	20,471
Total cash, cash equivalents and restricted cash	$ 588,318	$ 534,999	$ 521,070	$ 270,448

Note 1 - Summary of Significa_5

Note 1 - Summary of Significant Accounting Policies - Schedule of Promotional Allowances (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Food and Beverage [Member]
Promotional allowance	$ 26,380	$ 20,055	$ 75,284	$ 69,470
Occupancy [Member]
Promotional allowance	15,721	12,007	43,970	34,162
Product and Service, Other [Member]
Promotional allowance	$ 1,904	$ 1,211	$ 4,469	$ 4,265

Note 2 - Property and Equipme_3

Note 2 - Property and Equipment, Net - Schedule of Property and Equipment (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Property and equipment, gross	$ 5,372,749	$ 5,315,944
Less accumulated depreciation	(2,951,955)	(2,790,057)
Property and equipment, net	2,420,794	2,525,887
Land [Member]
Property and equipment, gross	345,103	346,485
Building and Building Improvements [Member]
Property and equipment, gross	3,136,003	3,074,896
Furniture and Fixtures [Member]
Property and equipment, gross	1,645,466	1,609,637
Riverboats And Barges [Member]
Property and equipment, gross	241,183	241,043
Construction in Progress [Member]
Property and equipment, gross	$ 4,994	$ 43,883

Note 2 - Property and Equipme_4

Note 2 - Property and Equipment, Net - Depreciation Expense (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Depreciation expense	$ 64,429	$ 64,478	$ 189,861	$ 190,975

Note 3 - Goodwill and Intangi_3

Note 3 - Goodwill and Intangible Assets, Net - Schedule of Intangible Assets (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Intangible assets, gross carrying value	$ 147,473	$ 147,473
Intangible assets, cumulative amortization	(74,503)	(65,051)
Intangible assets, cumulative impairment losses	0	0
Intangible assets, net	72,970	82,422
Intangible assets, gross carrying value	1,581,885	1,580,685
Intangible assets, cumulative amortization	(33,960)	(33,960)
Intangible assets, cumulative impairment losses	(246,974)	(246,974)
Intangible assets, net	1,300,951	1,299,751
Intangible assets, gross carrying value	1,729,358	1,728,158
Intangible assets, cumulative amortization	(108,463)	(99,011)
Intangible assets, cumulative impairment losses	(246,974)	(246,974)
Intangible assets, net	1,373,921	1,382,173
Trademarks [Member]
Intangible assets, gross carrying value	204,000	204,000
Intangible assets, cumulative amortization	0	0
Intangible assets, cumulative impairment losses	(24,800)	(24,800)
Intangible assets, net	179,200	179,200
Gaming License Right [Member]
Intangible assets, gross carrying value	1,377,885	1,376,685
Intangible assets, cumulative amortization	(33,960)	(33,960)
Intangible assets, cumulative impairment losses	(222,174)	(222,174)
Intangible assets, net	$ 1,121,751	$ 1,120,551
Customer Relationships [Member]
Intangible assets, weighted average life remaining (Year)	1 year 8 months 12 days	2 years 6 months
Intangible assets, gross carrying value	$ 68,100	$ 68,100
Intangible assets, cumulative amortization	(61,614)	(55,062)
Intangible assets, cumulative impairment losses	0	0
Intangible assets, net	$ 6,486	$ 13,038
Host Agreements [Member]
Intangible assets, weighted average life remaining (Year)	11 years 8 months 12 days	12 years 4 months 24 days
Intangible assets, gross carrying value	$ 58,000	$ 58,000
Intangible assets, cumulative amortization	(12,889)	(9,989)
Intangible assets, cumulative impairment losses	0	0
Intangible assets, net	45,111	48,011
Development Agreements [Member]
Intangible assets, gross carrying value	21,373	21,373
Intangible assets, cumulative amortization	0	0
Intangible assets, cumulative impairment losses	0	0
Intangible assets, net	$ 21,373	$ 21,373

Note 3 - Goodwill and Intangi_4

Note 3 - Goodwill and Intangible Assets, Net - Goodwill (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Goodwill, gross	$ 1,267,362
Goodwill, cumulative amortization	(6,134)
Goodwill, cumulative impairment losses	(289,941)
Goodwill, net	971,287	$ 971,287
Las Vegas Locals [Member]
Goodwill, gross	593,567
Goodwill, cumulative amortization	0
Goodwill, cumulative impairment losses	(188,079)
Goodwill, net	405,488
Downtown Las Vegas [Member]
Goodwill, gross	6,997
Goodwill, cumulative amortization	(6,134)
Goodwill, cumulative impairment losses	0
Goodwill, net	863
Midwest and South [Member]
Goodwill, gross	666,798
Goodwill, cumulative amortization	0
Goodwill, cumulative impairment losses	(101,862)
Goodwill, net	$ 564,936

Note 3 - Goodwill and Intangi_5

Note 3 - Goodwill and Intangible Assets, Net - Goodwill Activity (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2021USD ($)
Balance, goodwill	$ 971,287
Additions, goodwill	0
Impairments, goodwill	0
Balance, goodwill	$ 971,287

Note 4 - Accrued Liabilities -

Note 4 - Accrued Liabilities - Schedule of Accrued Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Payroll and related expenses	$ 85,648	$ 73,802
Interest	35,051	36,055
Gaming liabilities	81,955	72,655
Player loyalty program liabilities	25,019	27,935
Advance deposits	17,716	16,037
Outstanding chip liabilities	6,817	6,021
Other accrued liabilities	96,295	73,436
Total accrued liabilities	442,634	396,419
Accrued Liabilities [Member]
Operating lease liabilities	$ 94,133	$ 90,478

Note 5 - Long-term Debt (Detail

Note 5 - Long-term Debt (Details Textual) $ in Thousands	Jun. 09, 2021	Jun. 08, 2021USD ($)	May 25, 2021USD ($)	Sep. 30, 2021USD ($)	Dec. 31, 2020USD ($)
Long-term Line of Credit, Total				$ 878,011	$ 896,185
Bank Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity				1,033,700
Line of Credit Facility, Remaining Borrowing Capacity				1,021,800
Debt Instrument, Covenant, Total Net Leverage Ratio Removed			5.50
Debt Instrument, Covenant, Requirement Removed, Maximum Proceeds of Borrowings Under Revolving Credit Facility to Be Used for Covenant Compliance			$ 200,000
Bank Credit Facility [Member] | Revolving Credit Facility [Member]
Long-term Line of Credit, Total				0
Bank Credit Facility [Member] | Letter of Credit [Member]
Long-term Line of Credit, Total				$ 11,900
Senior Notes [Member] | The 4.750% Senior Notes Due June 2031 [Member]
Debt Instrument, Face Amount		$ 900,000
Debt Instrument, Interest Rate, Stated Percentage		4.75%		4.75%
Percentage Ownership of Subsidiaries Guaranteeing Debt Instrument		100.00%
Debt Issuance Costs, Gross		$ 14,500
Senior Notes [Member] | The 4.750% Senior Notes Due June 2031 [Member] | Debt Instrument, Redemption, Period One [Member]
Debt Instrument, Redemption Price, Percentage		100.00%
Debt Instrument, Redemption Period, End Date		Jun. 15, 2026
Senior Notes [Member] | The 4.750% Senior Notes Due June 2031 [Member] | Debt Instrument, Redemption, Period Two [Member]
Debt Instrument, Redemption Price, Percentage		104.75%
Debt Instrument, Redemption Price, Percentage of Principal Amount Redeemable		40.00%
Debt Instrument, Redemption Period, Start Date		Jun. 15, 2024
Senior Notes [Member] | Senior Notes 6.375% Due 2026 [Member]
Debt Instrument, Interest Rate, Stated Percentage	6.375%	6.375%			6.375%
Debt Instrument, Redemption Price, Percentage	103.188%
Senior Notes [Member] | Senior Notes 6.000% Due 2026 [Member]
Debt Instrument, Interest Rate, Stated Percentage	6.00%	6.00%			6.00%
Debt Instrument, Redemption Price, Percentage	103.993%

Note 5 - Long-term Debt - Sched

Note 5 - Long-term Debt - Schedule of Long-term Debt (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Jun. 09, 2021	Jun. 08, 2021	Dec. 31, 2020
Long-term debt, outstanding principal	$ 3,379,409			$ 3,949,823
Long-term debt, unamortized discount	(337)			(472)
Long-term debt, unamortized original fees and costs	(44,361)			(51,868)
Long-term debt, net	3,334,711			3,897,483
Long-term debt, outstanding principal, current	41,853			30,740
Long-term debt, unamortized discount, current	0			0
Long-term debt, unamortized original fees and costs, current	0			0
Current maturities of long-term debt	41,853			30,740
Long-term debt, outstanding principal, noncurrent	3,337,556			3,919,083
Long-term debt, unamortized discount, noncurrent	(337)			(472)
Long-term debt, unamortized original fees and costs, noncurrent	(44,361)			(51,868)
Long-term debt, net of current maturities and debt issuance costs	$ 3,292,858			$ 3,866,743
Line of Credit [Member] | Bank Credit Facility [Member]
Long-term debt, interest rate	2.312%			2.486%
Long-term debt, outstanding principal	$ 878,011			$ 896,185
Long-term debt, unamortized discount	(337)			(472)
Long-term debt, unamortized original fees and costs	(9,380)			(12,924)
Long-term debt, net	$ 868,294			$ 882,789
Senior Notes [Member] | The 4.750% Senior NotesDue December 2027 [Member]
Long-term debt, interest rate	4.75%			4.75%
Long-term debt, outstanding principal	$ 1,000,000			$ 1,000,000
Long-term debt, unamortized discount	0			0
Long-term debt, unamortized original fees and costs	(12,175)			(13,636)
Long-term debt, net	$ 987,825			$ 986,364
Senior Notes [Member] | Senior Notes 6.375% Due 2026 [Member]
Long-term debt, interest rate		6.375%	6.375%	6.375%
Long-term debt, outstanding principal				$ 750,000
Long-term debt, unamortized discount				0
Long-term debt, unamortized original fees and costs				(6,947)
Long-term debt, net				$ 743,053
Senior Notes [Member] | Senior Note 8.625% Due 2025 [Member]
Long-term debt, interest rate	8.625%			8.625%
Long-term debt, outstanding principal	$ 600,000			$ 600,000
Long-term debt, unamortized discount	0			0
Long-term debt, unamortized original fees and costs	(8,727)			(10,512)
Long-term debt, net	$ 591,273			$ 589,488
Senior Notes [Member] | Senior Notes 6.000% Due 2026 [Member]
Long-term debt, interest rate		6.00%	6.00%	6.00%
Long-term debt, outstanding principal				$ 700,000
Long-term debt, unamortized discount				0
Long-term debt, unamortized original fees and costs				(7,849)
Long-term debt, net				$ 692,151
Senior Notes [Member] | The 4.750% Senior Notes Due June 2031 [Member]
Long-term debt, interest rate	4.75%		4.75%
Long-term debt, outstanding principal	$ 900,000
Long-term debt, unamortized discount	0
Long-term debt, unamortized original fees and costs	(14,079)
Long-term debt, net	$ 885,921
Other Long-Term Debt [Member]
Long-term debt, interest rate	6.21%			6.137%
Long-term debt, outstanding principal	$ 1,398			$ 3,638
Long-term debt, unamortized discount	0			0
Long-term debt, unamortized original fees and costs	0			0
Long-term debt, net	$ 1,398			$ 3,638

Note 5 - Long-term Debt - Outst

Note 5 - Long-term Debt - Outstanding Principal Amounts (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Outstanding principal amounts	$ 878,011	$ 896,185
Line of Credit [Member] | Term A Loan [Member]
Outstanding principal amounts	125,106	133,796
Line of Credit [Member] | Refinancing Term B Loan [Member]
Outstanding principal amounts	752,905	762,389
Line of Credit [Member] | Swing Loan [Member]
Outstanding principal amounts	0	0
Revolving Credit Facility [Member] | Line of Credit [Member]
Outstanding principal amounts	$ 0	$ 0

Note 7 - Stockholders' Equity_3

Note 7 - Stockholders' Equity and Stock Incentive Plans (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended					9 Months Ended
	Sep. 30, 2021	Mar. 31, 2021	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Sep. 30, 2021	Sep. 30, 2020	Oct. 21, 2021	Dec. 12, 2018
Stock Repurchased and Retired During Period, Shares (in shares)	0		0			0	700,000
Stock Repurchased and Retired During Period, Value			$ 0	$ 1	$ 11,120		$ 11,100
Shares Repurchased, Average Price Per Share (in dollars per share)							$ 16.29
Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)						3 years
Share-based Compensation Arrangement by Share-based Payment Award, Shares Issued in Period (in shares)		90,444			364,810
Shares Issued Per Unit (in shares)		0.33			1.53
Share-based Payment Arrangement, Shares Withheld for Tax Withholding Obligation (in shares)		30,129			126,465
Share Based Payment Arrangement, Shares Issued In Period, Net of Tax Withholdings (in shares)		60,315			238,345
Share-based Payment Arrangement, Nonvested Award, Excluding Option, Cost Not yet Recognized, Amount	$ 5,400					$ 5,400
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)						1 year 8 months 12 days
Restricted Stock Units (RSUs) [Member]
Share-based Payment Arrangement, Nonvested Award, Excluding Option, Cost Not yet Recognized, Amount	8,700					$ 8,700
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)						1 year 10 months 24 days
Career Shares [Member]
Share-based Payment Arrangement, Nonvested Award, Excluding Option, Cost Not yet Recognized, Amount	1,500					$ 1,500
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)						3 years 9 months 18 days
The 2018 Plan [Member]
Stock Repurchase Program, Authorized Amount									$ 100,000
Stock Repurchase Program, Remaining Authorized Repurchase Amount	$ 61,400					$ 61,400
The 2021 Program [Member]
Stock Repurchase Program, Authorized Amount								$ 300,000

Note 7 - Stockholders' Equity_4

Note 7 - Stockholders' Equity and Stock Incentive Plans - Dividends (Details) - Dividend Declared December 17, 2019 [Member]	9 Months Ended
	Sep. 30, 2021$ / shares
Dividends, record date	Dec. 27, 2019
Dividends, payment date	Jan. 15, 2020
Dividends, amount per share (in dollars per share)	$ 0.07

Note 7 - Stockholders' Equity_5

Note 7 - Stockholders' Equity and Stock Incentive Plans - Classification of Total Costs (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Share-based compensation expense	$ 9,783	$ (858)	$ 28,307	$ 10,026
Gaming [Member]
Share-based compensation expense	230	92	656	445
Food & Beverage [Member]
Share-based compensation expense	43	18	125	85
Room [Member]
Share-based compensation expense	21	8	60	40
Selling, General and Administrative Expenses [Member]
Share-based compensation expense	1,169	466	3,337	2,262
Corporate Expense [Member]
Share-based compensation expense	$ 8,320	$ (1,442)	$ 24,129	$ 7,194

Note 8 - Fair Value Measureme_3

Note 8 - Fair Value Measurements (Details Textual) $ in Millions	Dec. 20, 2011	Sep. 30, 2021USD ($)	Dec. 31, 2020USD ($)
Debt Securities, Available-for-sale, Amortized Cost, Total		$ 18.4
Debt Security Interest Rate Stated Percentage		7.50%
Debt Security, Available-For-Sale, Fair Value Discount Amount		$ 2.4	$ 2.5
Business Combination Contingent Consideration Arrangements, Payment To Option Holder Percentage Of Ebitda	1.00%
Prepaid Expenses and Other Current Assets [Member]
Debt Securities, Available-for-sale, Current, Total		0.6	0.6
Other Noncurrent Assets [Member]
Debt Securities, Available-for-sale, Noncurrent		15.4	16.1
Accrued Liabilities [Member]
Business Combination, Contingent Consideration, Liability, Current		$ 0.3	$ 0.9
Measurement Input, Discount Rate [Member]
Debt Securities, Available-for-sale, Measurement Input		0.102	0.096
Business Combination, Contingent Consideration, Liability, Measurement Input		0.044	0.061

Note 8 - Fair Value Measureme_4

Note 8 - Fair Value Measurements - Fair Value of Financial Instruments (Details) - Fair Value, Recurring [Member] - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Cash and cash equivalents	$ 570,926	$ 519,182
Restricted cash	17,392	15,817
Investment available for sale	16,063	16,692
Contingent payments	280	924
Fair Value, Inputs, Level 1 [Member]
Cash and cash equivalents	570,926	519,182
Restricted cash	17,392	15,817
Investment available for sale	0	0
Contingent payments	0	0
Fair Value, Inputs, Level 2 [Member]
Cash and cash equivalents	0	0
Restricted cash	0	0
Investment available for sale	0	0
Contingent payments	0	0
Fair Value, Inputs, Level 3 [Member]
Cash and cash equivalents	0	0
Restricted cash	0	0
Investment available for sale	16,063	16,692
Contingent payments	$ 280	$ 924

Note 8 - Fair Value Measureme_5

Note 8 - Fair Value Measurements - Changes in Fair Value of Level 3 Assets and Liabilities (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Contingent Payments [Member]
Balance at beginning of reporting period, liability	$ (489)	$ (1,275)	$ (924)	$ (1,712)
Included in interest income (expense), liability	(4)	(18)	(26)	(66)
Included in other comprehensive income (loss), liability	0	0	0	0
Included in other items, net, liability	18	(59)	21	162
Settlements, liability	195	206	649	470
Balance at end of reporting period, liability	(280)	(1,146)	(280)	(1,146)
Investment, Available-For-Sale [Member]
Balance at beginning of reporting period, asset	15,696	16,867	16,692	16,151
Included in interest income (expense), asset	39	38	121	116
Included in other comprehensive income (loss), asset	328	322	(160)	1,510
Included in other items, net, asset	0	0	0	0
Settlements, asset	0	0	(590)	(550)
Balance at end of reporting period, asset	$ 16,063	$ 17,227	$ 16,063	$ 17,227

Note 8 - Fair Value Measureme_6

Note 8 - Fair Value Measurements - Minimum Assessment Agreements (Details) - Fair Value, Inputs, Level 3 [Member] - Fair Value, Nonrecurring [Member] - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Obligation under assessment arrangements	$ 24,730	$ 26,246
Reported Value Measurement [Member]
Obligation under assessment arrangements	21,005	22,062
Estimate of Fair Value Measurement [Member]
Obligation under assessment arrangements	$ 26,551	$ 26,542

Note 8 - Fair Value Measureme_7

Note 8 - Fair Value Measurements - Long-term Debt (Details) - Fair Value, Nonrecurring [Member] - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Long-term debt	$ 3,379,409	$ 3,949,823
Reported Value Measurement [Member]
Long-term debt	3,334,711	3,897,483
Estimate of Fair Value Measurement [Member]
Long-term debt	3,482,780	4,104,524
Fair Value, Inputs, Level 2 [Member] | Bank Credit Facility [Member] | Line of Credit [Member]
Long-term debt	878,011	896,185
Fair Value, Inputs, Level 2 [Member] | Bank Credit Facility [Member] | Line of Credit [Member] | Reported Value Measurement [Member]
Long-term debt	868,294	882,789
Fair Value, Inputs, Level 2 [Member] | Bank Credit Facility [Member] | Line of Credit [Member] | Estimate of Fair Value Measurement [Member]
Long-term debt	876,757	888,511
Fair Value, Inputs, Level 1 [Member] | The 4.750% Senior NotesDue December 2027 [Member] | Senior Notes [Member]
Long-term debt	1,000,000	1,000,000
Fair Value, Inputs, Level 1 [Member] | The 4.750% Senior NotesDue December 2027 [Member] | Senior Notes [Member] | Reported Value Measurement [Member]
Long-term debt	987,825	986,364
Fair Value, Inputs, Level 1 [Member] | The 4.750% Senior NotesDue December 2027 [Member] | Senior Notes [Member] | Estimate of Fair Value Measurement [Member]
Long-term debt	1,030,000	1,038,750
Fair Value, Inputs, Level 1 [Member] | Senior Notes 6.375% Due 2026 [Member] | Senior Notes [Member]
Long-term debt		750,000
Fair Value, Inputs, Level 1 [Member] | Senior Notes 6.375% Due 2026 [Member] | Senior Notes [Member] | Reported Value Measurement [Member]
Long-term debt		743,053
Fair Value, Inputs, Level 1 [Member] | Senior Notes 6.375% Due 2026 [Member] | Senior Notes [Member] | Estimate of Fair Value Measurement [Member]
Long-term debt		778,125
Fair Value, Inputs, Level 1 [Member] | Senior Note 8.625% Due 2025 [Member] | Senior Notes [Member]
Long-term debt	600,000	600,000
Fair Value, Inputs, Level 1 [Member] | Senior Note 8.625% Due 2025 [Member] | Senior Notes [Member] | Reported Value Measurement [Member]
Long-term debt	591,273	589,488
Fair Value, Inputs, Level 1 [Member] | Senior Note 8.625% Due 2025 [Member] | Senior Notes [Member] | Estimate of Fair Value Measurement [Member]
Long-term debt	648,750	667,500
Fair Value, Inputs, Level 1 [Member] | Senior Notes 6.000% Due 2026 [Member] | Senior Notes [Member]
Long-term debt		700,000
Fair Value, Inputs, Level 1 [Member] | Senior Notes 6.000% Due 2026 [Member] | Senior Notes [Member] | Reported Value Measurement [Member]
Long-term debt		692,151
Fair Value, Inputs, Level 1 [Member] | Senior Notes 6.000% Due 2026 [Member] | Senior Notes [Member] | Estimate of Fair Value Measurement [Member]
Long-term debt		728,000
Fair Value, Inputs, Level 1 [Member] | The 4.750% Senior Notes Due June 2031 [Member] | Senior Notes [Member]
Long-term debt	900,000
Fair Value, Inputs, Level 1 [Member] | The 4.750% Senior Notes Due June 2031 [Member] | Senior Notes [Member] | Reported Value Measurement [Member]
Long-term debt	885,921
Fair Value, Inputs, Level 1 [Member] | The 4.750% Senior Notes Due June 2031 [Member] | Senior Notes [Member] | Estimate of Fair Value Measurement [Member]
Long-term debt	925,875
Fair Value, Inputs, Level 3 [Member] | Other Long-Term Debt [Member]
Long-term debt	1,398	3,638
Fair Value, Inputs, Level 3 [Member] | Other Long-Term Debt [Member] | Reported Value Measurement [Member]
Long-term debt	1,398	3,638
Fair Value, Inputs, Level 3 [Member] | Other Long-Term Debt [Member] | Estimate of Fair Value Measurement [Member]
Long-term debt	$ 1,398	$ 3,638

Note 9 - Segment Information (D

Note 9 - Segment Information (Details Textual)	9 Months Ended
	Sep. 30, 2021
Number of Reportable Segments	3

Note 9 - Segment Information -

Note 9 - Segment Information - Revenues for Reportable Segments (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Total Revenues	$ 843,060	$ 652,238	$ 2,489,969	$ 1,542,622
Casino [Member]
Total Revenues	674,227	565,965	2,019,615	1,260,841
Food and Beverage [Member]
Total Revenues	61,101	38,778	162,641	139,323
Occupancy [Member]
Total Revenues	44,317	26,925	109,384	80,570
Product and Service, Other [Member]
Total Revenues	63,415	20,570	198,329	61,888
Las Vegas Locals [Member]
Total Revenues	231,264	171,076	649,782	400,531
Las Vegas Locals [Member] | Casino [Member]
Total Revenues	179,441	141,143	516,174	298,307
Las Vegas Locals [Member] | Food and Beverage [Member]
Total Revenues	20,412	12,501	52,959	47,039
Las Vegas Locals [Member] | Occupancy [Member]
Total Revenues	20,176	10,914	49,344	35,278
Las Vegas Locals [Member] | Product and Service, Other [Member]
Total Revenues	11,235	6,518	31,305	19,907
Downtown Las Vegas [Member]
Total Revenues	42,137	17,539	102,350	76,316
Downtown Las Vegas [Member] | Casino [Member]
Total Revenues	28,132	12,678	70,168	45,663
Downtown Las Vegas [Member] | Food and Beverage [Member]
Total Revenues	7,343	2,992	17,657	15,599
Downtown Las Vegas [Member] | Occupancy [Member]
Total Revenues	4,000	1,350	9,269	7,825
Downtown Las Vegas [Member] | Product and Service, Other [Member]
Total Revenues	2,662	519	5,256	7,229
Midwest and South [Member]
Total Revenues	569,659	463,623	1,737,837	1,065,775
Midwest and South [Member] | Casino [Member]
Total Revenues	466,654	412,144	1,433,273	916,871
Midwest and South [Member] | Food and Beverage [Member]
Total Revenues	33,346	23,285	92,025	76,685
Midwest and South [Member] | Occupancy [Member]
Total Revenues	20,141	14,661	50,771	37,467
Midwest and South [Member] | Product and Service, Other [Member]
Total Revenues	$ 49,518	$ 13,533	$ 161,768	$ 34,752

Note 9 - Segment Information _2

Note 9 - Segment Information - Reconciliation of Total Reportable Segment Adjusted EBITDAR to Operating Income (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Corporate expense	$ 28,264	$ 19,605	$ 86,295	$ 58,526
Adjusted EBITDAR	340,697	238,843	1,018,689	399,398
Deferred rent	207	217	621	666
Master lease rent expense	26,306	25,914	78,396	75,992
Depreciation and amortization	67,586	69,320	199,332	205,498
Share-based compensation expense	9,783	(858)	28,307	10,026
Project development, preopening and writedowns	10,646	2,249	13,515	9,582
Non-cash impairment of assets	0	0	0	171,100
Other operating items, net	3,023	14,928	15,295	23,570
Total other operating costs and expenses	117,551	111,770	335,466	496,434
Operating income (loss)	223,146	127,073	683,223	(97,036)
Las Vegas Locals [Member]
Total Reportable Segment Adjusted EBITDAR	125,360	78,900	349,572	128,520
Downtown Las Vegas [Member]
Total Reportable Segment Adjusted EBITDAR	13,222	(1,511)	31,083	1,225
Midwest and South [Member]
Total Reportable Segment Adjusted EBITDAR	222,058	182,502	700,199	320,986
Corporate Segment [Member]
Corporate expense	$ (19,943)	$ (21,048)	$ (62,165)	$ (51,333)

Note 9 - Segment Information _3

Note 9 - Segment Information - Assets By Reportable Segment (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Assets	$ 6,500,117	$ 6,558,948
Las Vegas Locals [Member]
Assets	1,663,707	1,690,511
Downtown Las Vegas [Member]
Assets	247,110	213,507
Midwest and South [Member]
Assets	3,908,874	3,984,063
Total Reportable Segment [Member]
Assets	5,819,691	5,888,081
Corporate Segment [Member]
Assets	$ 680,426	$ 670,867