Boyd Gaming (BYD) 10-Q 6 May 22 2022 Q1 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
	Mar. 31, 2022	May 02, 2022
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	Q1
Document Fiscal Year Focus	2022
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2022
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		109,583,710

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021
Current assets
Cash and cash equivalents	$ 402,975	$ 344,557
Restricted cash	16,249	12,571
Accounts receivable, net	97,096	89,483
Inventories	20,550	20,090
Prepaid expenses and other current assets	39,698	41,102
Total current assets	576,568	507,803
Property and equipment, net	2,377,450	2,394,184
Operating lease right-of-use assets	860,972	884,241
Other assets, net	97,520	98,234
Intangible assets, net	1,366,623	1,368,420
Goodwill, net	971,287	971,287
Total assets	6,250,420	6,224,169
Current liabilities
Accounts payable	84,974	102,031
Current maturities of long-term debt	44,316	41,673
Accrued liabilities	414,312	412,945
Income tax payable	38,534	393
Total current liabilities	582,136	557,042
Long-term debt, net of current maturities and debt issuance costs	2,989,861	2,989,921
Operating lease liabilities, net of current portion	793,396	815,974
Deferred income taxes	274,547	264,912
Other liabilities	59,354	57,574
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; 109,616,510 and 111,303,140 shares outstanding	1,096	1,113
Additional paid-in capital	693,858	827,725
Retained earnings	856,536	710,088
Accumulated other comprehensive income (loss)	(364)	(180)
Total stockholders' equity	1,551,126	1,538,746
Total liabilities and stockholders' equity	$ 6,250,420	$ 6,224,169

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares	Mar. 31, 2022	Dec. 31, 2021
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)	109,616,510	111,303,140

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Revenues
Total revenues	$ 860,743	$ 753,307
Operating costs and expenses
Selling, general and administrative	92,047	90,007
Master lease rent expense	26,306	25,915
Maintenance and utilities	32,890	28,231
Depreciation and amortization	62,478	64,467
Corporate expense	29,004	23,315
Project development, preopening and writedowns	(10,029)	1,415
Other operating items, net	98	1,157
Total operating costs and expenses	609,685	559,572
Operating income	251,058	193,735
Other expense (income)
Interest income	(420)	(509)
Interest expense, net of amounts capitalized	37,658	57,890
Loss on early extinguishments and modifications of debt	3,300	0
Other, net	(253)	1,932
Total other expense, net	40,285	59,313
Income before income taxes	210,773	134,422
Income tax provision	(47,845)	(32,261)
Net income	$ 162,928	$ 102,161
Basic net income per common share (in dollars per share)	$ 1.45	$ 0.90
Weighted average basic shares outstanding (in shares)	112,195	113,626
Diluted net income per common share (in dollars per share)	$ 1.45	$ 0.90
Weighted average diluted shares outstanding (in shares)	112,358	113,967
Casino [Member]
Revenues
Total revenues	$ 667,954	$ 617,926
Operating costs and expenses
Cost of Revenue	250,042	232,113
Food and Beverage [Member]
Revenues
Total revenues	63,743	44,112
Operating costs and expenses
Cost of Revenue	53,934	38,913
Occupancy [Member]
Revenues
Total revenues	42,409	25,990
Operating costs and expenses
Cost of Revenue	15,990	12,132
Product and Service, Other [Member]
Revenues
Total revenues	86,637	65,279
Operating costs and expenses
Cost of Revenue	$ 56,925	$ 41,907

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Net income	$ 162,928	$ 102,161
Other comprehensive income (loss), net of tax:
Fair value adjustments to available-for-sale securities	(184)	(321)
Comprehensive income	$ 162,744	$ 101,840

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, 2020	111,830,857
Balances at Dec. 31, 2020	$ 1,118	$ 876,433	$ 246,242	$ 150	$ 1,123,943
Net income	0	0	102,161	0	102,161
Comprehensive income (loss), net of tax	$ 0	0	0	(321)	(321)
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)
Shares repurchased and retired (in shares)					0
Share-based compensation costs	$ 0	5,701	0	0	$ 5,701
Stock options exercised (in shares)	158,568
Stock options exercised	$ 2	1,743	0	0	1,745
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, 2021	111,303,140				111,303,140
Balances at Dec. 31, 2021	$ 1,113	827,725	710,088	(180)	$ 1,538,746
Net income	0	0	162,928	0	162,928
Comprehensive income (loss), net of tax	$ 0	0	0	(184)	(184)
Release of restricted stock units, net of tax (in shares)	115,686
Release of restricted stock units, net of tax	$ 1	(2,720)	0	0	(2,719)
Release of performance stock units, net of tax (in shares)	294,344
Release of performance stock units, net of tax	$ 3	(8,113)	0	0	(8,110)
Shares repurchased and retired (in shares)	(2,096,660)
Shares repurchased and retired	$ (21)	(131,768)	0	0	(131,789)
Dividends declared	0	0	(16,480)	0	(16,480)
Share-based compensation costs	$ 0	8,734	0	0	$ 8,734
Balances (in shares) at Mar. 31, 2022	109,616,510				109,616,510
Balances at Mar. 31, 2022	$ 1,096	$ 693,858	$ 856,536	$ (364)	$ 1,551,126

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Changes In Stockholders' Equity (unaudited) (Parentheticals)	3 Months Ended
	Mar. 31, 2022$ / shares
Dividends per share (in dollars per share)	$ 0.15

Condensed Consolidated Statem_5

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Cash Flows from Operating Activities
Net income	$ 162,928	$ 102,161
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	62,478	64,467
Amortization of debt financing costs and discounts on debt	2,264	3,024
Non-cash operating lease expense	10,013	16,043
Share-based compensation expense	8,734	5,701
Deferred income taxes	9,635	30,683
Gain on sale of assets	(12,725)	0
Loss on early extinguishments and modifications of debt	3,300	0
Other operating activities	0	2,591
Changes in operating assets and liabilities:
Accounts receivable, net	(7,613)	(9,407)
Inventories	(460)	2,015
Prepaid expenses and other current assets	1,467	3,107
Income taxes payable, net	38,141	1,499
Other assets, net	524	(834)
Accounts payable and accrued liabilities	(32,149)	15,496
Operating lease liabilities	(10,013)	(16,043)
Other liabilities	(2,815)	(3,817)
Net cash provided by operating activities	233,709	216,686
Cash Flows from Investing Activities
Capital expenditures	(46,623)	(35,477)
Insurance proceeds received from hurricane losses	0	31,263
Proceeds received from disposition of assets	20,115	0
Other investing activities	0	6,672
Net cash (used in) provided by investing activities	(26,508)	2,458
Cash Flows from Financing Activities
Borrowings under bank credit facility	880,000	0
Payments under bank credit facility	(867,897)	(4,899)
Debt financing costs	(13,635)	0
Share-based compensation activities	(10,829)	(764)
Shares repurchased and retired	(131,789)	0
Other financing activities	(955)	(204)
Net cash used in financing activities	(145,105)	(5,867)
Change in cash, cash equivalents and restricted cash	62,096	213,277
Cash, cash equivalents and restricted cash, beginning of period	357,128	534,999
Cash, cash equivalents and restricted cash, end of period	419,224	748,276
Supplemental Disclosure of Cash Flow Information
Cash paid for interest, net of amounts capitalized	26,413	28,279
Cash paid for (received from) income taxes	0	(34)
Supplemental Schedule of Non-cash Investing and Financing Activities
Payables incurred for capital expenditures	4,720	1,806
Dividends declared not yet paid	16,480	0
Operating lease right-of-use asset and liability remeasurements	$ (11,224)	$ 0

Note 1 - Summary of Significant

Note 1 - Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2022
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 March 31, 2022, The closures of our properties in 2020 19 may 19 19 may may We currently anticipate funding our operations over the next 12 first 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, 2021 February 28, 2022. 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 the Company and its subsidiaries. Investments in unconsolidated affiliates, which are 50% 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) amounts restricted by regulation for gaming and racing purposes; and (ii) future bookings with our Hawaiian travel agency. 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. March 31, December 31, March 31, December 31, (In thousands) 2022 2021 2021 2020 Cash and cash equivalents $ 402,975 $ 344,557 $ 730,908 $ 519,182 Restricted cash 16,249 12,571 17,368 15,817 Total cash, cash equivalents and restricted cash $ 419,224 $ 357,128 $ 748,276 $ 534,999 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 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 March 31, (In thousands) 2022 2021 Food & beverage $ 27,578 $ 22,702 Room 15,083 12,939 Other 2,013 1,076 Gaming Taxes We are subject to taxes based on gross gaming revenues in the jurisdictions in which we operate. These gaming taxes are assessed based on our gaming revenues and are recorded as a gaming expense in the condensed consolidated statements of operations. In addition, we are responsible for the payment of gaming taxes owed for the online gaming activities conducted by third third million three March 31, 2022 2021 three March 31, 2022 2021 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 hold a five one one 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 ASU 2021 05, 842 2021 05" In July 2021, 2021 05 not 2021 05 December 15, 2021, 2021 05 first 2022 not Recently Issued Accounting Pronouncements 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	3 Months Ended
	Mar. 31, 2022
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	NOTE 2. Property and equipment, net consists of the following: March 31, December 31, (In thousands) 2022 2021 Land $ 336,578 $ 343,963 Buildings and improvements 3,158,646 3,146,697 Furniture and equipment 1,686,559 1,653,451 Riverboats and barges 241,584 241,447 Construction in progress 7,044 912 Total property and equipment 5,430,411 5,386,470 Less accumulated depreciation (3,052,961 ) (2,992,286 ) Property and equipment, net $ 2,377,450 $ 2,394,184 Depreciation expense is as follows: Three Months Ended March 31, (In thousands) 2022 2021 Depreciation expense $ 60,675 $ 61,310

Note 3 - Goodwill and Intangibl

Note 3 - Goodwill and Intangible Assets, Net	3 Months Ended
	Mar. 31, 2022
Notes to Financial Statements
Goodwill and Intangible Assets Disclosure [Text Block]	NOTE 3. Intangible assets, net consist of the following: March 31, 2022 Weighted Gross Accumulated Useful Life Carrying Accumulated Impairment Intangible (In thousands) Remaining (in years) Value Amortization Losses Assets, Net Amortizing intangibles Customer relationships 1.2 $ 68,100 $ (64,629 ) $ — $ 3,471 Host agreements 11.2 58,000 (14,822 ) — 43,178 Development agreement — 21,373 — — 21,373 147,473 (79,451 ) — 68,022 Indefinite lived intangible assets Trademarks Indefinite 204,000 — (27,200 ) 176,800 Gaming license rights Indefinite 1,377,935 (33,960 ) (222,174 ) 1,121,801 1,581,935 (33,960 ) (249,374 ) 1,298,601 Balances, March 31, 2022 $ 1,729,408 $ (113,411 ) $ (249,374 ) $ 1,366,623 December 31, 2021 Weighted Gross Accumulated Useful Life Carrying Accumulated Impairment Intangible (In thousands) Remaining (in years) Value Amortization Losses Assets, Net Amortizing intangibles Customer relationships 1.5 $ 68,100 $ (63,798 ) $ — $ 4,302 Host agreements 11.4 58,000 (13,856 ) — 44,144 Development agreement — 21,373 — — 21,373 147,473 (77,654 ) — 69,819 Indefinite lived intangible assets Trademarks Indefinite 204,000 — (27,200 ) 176,800 Gaming license rights Indefinite 1,377,935 (33,960 ) (222,174 ) 1,121,801 1,581,935 (33,960 ) (249,374 ) 1,298,601 Balances, December 31, 2021 $ 1,729,408 $ (111,614 ) $ (249,374 ) $ 1,368,420 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, March 31, 2022 $ 1,267,362 $ (6,134 ) $ (289,941 ) $ 971,287 The following table sets forth the changes in our goodwill, net, during the three March 31, 2022 (In thousands) Goodwill, Net Balance, January 1, 2022 $ 971,287 Additions — Impairments — Balance, March 31, 2022 $ 971,287

Note 4 - Accrued Liabilities

Note 4 - Accrued Liabilities	3 Months Ended
	Mar. 31, 2022
Notes to Financial Statements
Accounts Payable and Accrued Liabilities Disclosure [Text Block]	NOTE 4. Accrued liabilities consist of the following: March 31, December 31, (In thousands) 2022 2021 Payroll and related expenses $ 66,380 $ 99,880 Interest 28,202 19,210 Gaming 75,695 78,552 Player loyalty program 31,763 28,430 Advance deposits 19,879 15,320 Outstanding chip 7,251 7,407 Dividend payable 16,480 — Operating lease 84,536 84,884 Other accrued 84,126 79,262 Total accrued liabilities $ 414,312 $ 412,945

Note 5 - Long-term Debt

Note 5 - Long-term Debt	3 Months Ended
	Mar. 31, 2022
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: March 31, 2022 Interest Unamortized Rates at Origination March 31, Outstanding Unamortized Fees and Long-Term (In thousands) 2022 Principal Discount Costs Debt, Net Bank credit facility 2.073 % $ 880,000 $ — $ (18,473 ) $ 861,527 4.750% senior notes due 2027 4.750 % 1,000,000 — (11,202 ) 988,798 8.625% senior notes due 2025 8.625 % 300,000 — (3,769 ) 296,231 4.750% senior notes due 2031 4.750 % 900,000 — (12,929 ) 887,071 Other 5.534 % 550 — — 550 Total long-term debt 3,080,550 — (46,373 ) 3,034,177 Less current maturities 44,316 — — 44,316 Long-term debt, net $ 3,036,234 $ — $ (46,373 ) $ 2,989,861 December 31, 2021 Interest Unamortized Rates at Origination December 31, Outstanding Unamortized Fees and Long-Term (In thousands) 2021 Principal Discount Costs Debt, Net Bank credit facility 2.286 % $ 867,897 $ (293 ) $ (8,498 ) $ 859,106 4.750% senior notes due 2027 4.750 % 1,000,000 — (11,688 ) 988,312 8.625% senior notes due 2025 8.625 % 300,000 — (4,066 ) 295,934 4.750% senior notes due 2031 4.750 % 900,000 — (13,254 ) 886,746 Other 5.932 % 1,496 — — 1,496 Total long-term debt 3,069,393 (293 ) (37,506 ) 3,031,594 Less current maturities 41,673 — — 41,673 Long-term debt, net $ 3,027,720 $ (293 ) $ (37,506 ) $ 2,989,921 Bank Credit Facility Credit Agreement On March 2, 2022 August 14, 2013 ( The Credit Agreement provides for (i) a $1,450.0 million senior secured revolving credit facility (the "Revolving Credit Facility") and (ii) an $880.0 million senior secured term A loan (the "Term A Loan," collectively with the Revolving Credit Facility, the "Credit Facility"). The Revolving Credit Facility and the Term A Loan mature on the fifth The outstanding principal amounts under the Credit Facility and Prior Credit Agreement are comprised of the following: March 31, December 31, (In thousands) 2022 2021 Revolving Credit Facility $ — $ — Term A Loan 880,000 — Prior Term A Loan — 118,153 Prior Refinancing Term B Loan — 749,744 Swing Loan — — Total outstanding principal amounts under the bank credit facility $ 880,000 $ 867,897 With a total revolving credit commitment of $1,450.0 million available under the bank credit facility, no March 31, 2022 Interest and Fees The interest rate on the outstanding balance of the Revolving Credit Facility and the Term A Loan is based upon, at the Company’s option, either: (i) a rate based on the Secured Overnight Financing Rate ("SOFR") administered by the Federal Reserve Bank of New York or (ii) the base rate, in each case, plus an applicable margin. Such applicable margin is a percentage per annum determined in accordance with a specified pricing grid based on the Consolidated Total Net Leverage Ratio and ranges from 1.25% to 2.25% (if using SOFR) and from 0.25% to 1.25% (if using the base rate). A fee of a percentage per annum (which ranges from 0.20% to 0.35% determined in accordance with a specified pricing grid based on the Consolidated Total Net Leverage Ratio) will be payable on the unused portions of the Revolving Credit Facility. The rates based on SOFR will be determined based upon, at the Company’s option, (i) a forward-looking SOFR term rate administered by CME Group Benchmark Administration Limited or any successor administrator, and based on interest periods of one, three six twelve x one Optional and Mandatory Prepayments Pursuant to the terms of the Credit Agreement (i) the loans under the Term A Loan will amortize in an annual amount equal to 5.00% of the original principal amount thereof, commencing June 30, 2022, December 31, 2021, Amounts outstanding under the Credit Agreement may may Subject to certain exceptions, the Company may Guarantees and Collateral The Company’s obligations under the Credit Facility, subject to certain exceptions, are guaranteed by certain of the Company’s subsidiaries and are secured by the capital stock of certain subsidiaries. In addition, subject to certain exceptions, the Company and each of the guarantors granted the administrative agent first The Credit Agreement includes an accordion feature which permits the incurrence of one not 1.00 Financial and Other Covenants The Credit Agreement contains certain financial and other covenants, including, without limitation, various covenants (i) requiring the maintenance of a minimum consolidated interest coverage ratio on a quarterly basis of 2.50 to 1.00, The maximum permitted Consolidated Total Net Leverage Ratio is calculated as Consolidated Net Indebtedness to twelve June 30, 2022 June 30, 2023 no 1.00 September 30, 2023 1.00. Early Extinguishment and Modification of Debt In accordance with authoritative accounting guidance for debt extinguishments and debt modifications, we accounted for the retirement of the Prior Term A Loan and the Prior Refinancing Term B Loan as extinguishments of debt, resulting in the write-off of unamortized deferred finance charges totaling $2.8 million, which is included in loss on early extinguishments and modifications of debt for the three March 31, 2022. not three March 31, 2022. no three March 31, 2021. Covenant Compliance As of March 31, 2022

Note 6 - Commitments and Contin

Note 6 - Commitments and Contingencies	3 Months Ended
	Mar. 31, 2022
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	NOTE 6. Pending Acquisitions On March 28, 2022, B2B B2C first 2023, Commitments As of March 31, 2022 no 8, Commitments and Contingencies 10 December 31, 2021 February 28, 2022. 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	3 Months Ended
	Mar. 31, 2022
Notes to Financial Statements
Shareholders' Equity and Share-Based Payments [Text Block]	NOTE 7. Share Repurchase Programs On October 21, 2021, may not may 10b5 1 may During the three March 31, 2022 no three March 31, 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 February 3, 2022 March 15, 2022 April 15, 2022 $ 0.15 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 March 31, (In thousands) 2022 2021 Gaming $ 229 $ 160 Food & beverage 44 31 Room 21 14 Selling, general and administrative 1,165 815 Corporate expense 7,275 4,681 Total share-based compensation expense $ 8,734 $ 5,701 Performance Shares Our stock incentive plan provides for the issuance of Performance Share Units ("PSU") grants which may The PSU grants awarded in fourth 2018 2017 first 2022 2021, three The PSU grant awarded in November 2018 first 2022, 2018 2021; not 2022 The PSU grant awarded in November 2017 first 2021, 2017 2020; not 2021 Unamortized Stock Compensation Expense and Recognition Period As of March 31, 2022 March 31, 2022

Note 8 - Fair Value Measurement

Note 8 - Fair Value Measurements	3 Months Ended
	Mar. 31, 2022
Notes to Financial Statements
Fair Value Disclosures [Text Block]	NOTE 8. We have adopted the authoritative accounting guidance for fair value measurements, which does not These inputs create the following fair value hierarchy: Level 1 Level 2 not Level 3 one As required by the guidance for fair value measurements, financial assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. Thus, assets and liabilities categorized as Level 3 may 1 2 3 may Balances Measured at Fair Value The following tables show the fair values of certain of our financial instruments: March 31, 2022 (In thousands) Balance Level 1 Level 2 Level 3 Assets Cash and cash equivalents $ 402,975 $ 402,975 $ — $ — Restricted cash 16,249 16,249 — — Investment available for sale 15,612 — — 15,612 December 31, 2021 (In thousands) Balance Level 1 Level 2 Level 3 Assets Cash and cash equivalents $ 344,557 $ 344,557 $ — $ — Restricted cash 12,571 12,571 — — Investment available for sale 15,822 — — 15,822 Liability Contingent payments $ 62 $ — $ — $ 62 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, March 31, 2022 December 31, 2021 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 March 31, 2022 December 31, 2021 not March 31, 2022 December 31, 2021 March 31, 2022 December 31, 2021 March 31, 2022 December 31, 2021 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. no March 31, 2022 December 31, 2021 The following tables summarize the changes in fair value of the Company's Level 3 Three Months Ended March 31, 2022 March 31, 2021 Asset Liability Asset Liability (In thousands) Investment Available for Sale Contingent Payments Investment Available for Sale Contingent Payments Balance at beginning of reporting period $ 15,822 $ (62 ) $ 16,692 $ (924 ) Total gains (losses) (realized or unrealized): Included in interest income (expense) 42 — 41 (13 ) Included in other comprehensive income (loss) (252 ) — (436 ) — Included in other items, net — — — 26 Purchases, sales, issuances and settlements: Settlements — 62 — 142 Balance at end of reporting period $ 15,612 $ — $ 16,297 $ (769 ) 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: March 31, 2022 Outstanding Carrying Estimated Fair Value (In thousands) Face Amount Value Fair Value Hierarchy Liabilities Obligation under assessment arrangements $ 23,738 $ 20,315 $ 26,581 Level 3 December 31, 2021 Outstanding Carrying Estimated Fair Value (In thousands) Face Amount Value Fair Value Hierarchy Liabilities Obligation under assessment arrangements $ 24,306 $ 20,734 $ 26,908 Level 3 The following tables provide the fair value measurement information about our long-term debt: March 31, 2022 Outstanding Carrying Estimated Fair Value (In thousands) Face Amount Value Fair Value Hierarchy Bank credit facility $ 880,000 $ 861,527 $ 877,800 Level 2 4.750% senior notes due 2027 1,000,000 988,798 987,500 Level 1 8.625% senior notes due 2025 300,000 296,231 315,375 Level 1 4.750% senior notes due 2031 900,000 887,071 864,000 Level 1 Other 550 550 550 Level 3 Total debt $ 3,080,550 $ 3,034,177 $ 3,045,225 December 31, 2021 Outstanding Carrying Estimated Fair Value (In thousands) Face Amount Value Fair Value Hierarchy Bank credit facility $ 867,897 $ 859,106 $ 866,812 Level 2 4.750% senior notes due 2027 1,000,000 988,312 1,023,750 Level 1 8.625% senior notes due 2025 300,000 295,934 320,250 Level 1 4.750% senior notes due 2031 900,000 886,746 915,750 Level 1 Other 1,496 1,496 1,496 Level 3 Total debt $ 3,069,393 $ 3,031,594 $ 3,128,058 The estimated fair value of our bank credit facility is based on a relative value analysis performed on or about March 31, 2022 December 31, 2021 March 31, 2022 December 31, 2021 2022 2024; July 2022. not not There were no 1, 2 3 three March 31, 2022 2021

Note 9 - Segment Information

Note 9 - Segment Information	3 Months Ended
	Mar. 31, 2022
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	NOTE 9. We have aggregated our 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 Henderson, Nevada Downtown Las Vegas California Hotel and Casino Las Vegas, Nevada Fremont Hotel & Casino Las Vegas, Nevada Main Street Station Hotel and Casino Las Vegas, Nevada Midwest & South Par-A-Dice Casino East Peoria, Illinois Belterra Casino Resort (2) Florence, Indiana Blue Chip Casino Hotel Spa Michigan City, Indiana Diamond Jo Casino Dubuque, Iowa Diamond Jo Worth Northwood, Iowa Kansas Star Casino Mulvane, Kansas Amelia Belle Casino Amelia, Louisiana Delta Downs Racetrack Hotel & Casino Vinton, Louisiana Evangeline Downs Racetrack & Casino Opelousas, Louisiana Sam's Town Shreveport Shreveport, Louisiana Treasure Chest Casino Kenner, Louisiana IP Casino Resort Spa Biloxi, Mississippi Sam's Town Hotel and Gambling Hall Tunica Tunica, Mississippi Ameristar Casino * Hotel Kansas City (2) Kansas City, Missouri Ameristar Casino * Resort * Spa St. Charles (2) St. Charles, Missouri Belterra Park (2) Cincinnati, Ohio Valley Forge Casino Resort King of Prussia, Pennsylvania ( 1 ( 2 Results of Operations - Total Reportable Segment Revenues and Adjusted EBITDAR We evaluate each of our property's profitability based on 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, other items, net 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 March 31, 2022 Food & Gaming Beverage Room Other Total (In thousands) Revenue Revenue Revenue Revenue Revenue Revenues Las Vegas Locals $ 173,590 $ 20,337 $ 19,657 $ 13,978 $ 227,562 Downtown Las Vegas 32,443 9,709 5,396 1,936 49,484 Midwest & South 461,921 33,697 17,356 70,723 583,697 Total Revenues $ 667,954 $ 63,743 $ 42,409 $ 86,637 $ 860,743 Three Months Ended March 31, 2021 Food & Gaming Beverage Room Other Total (In thousands) Revenue Revenue Revenue Revenue Revenue Revenues Las Vegas Locals $ 149,222 $ 13,430 $ 10,687 $ 9,084 $ 182,423 Downtown Las Vegas 14,846 3,812 1,821 954 21,433 Midwest & South 453,858 26,870 13,482 55,241 549,451 Total Revenues $ 617,926 $ 44,112 $ 25,990 $ 65,279 $ 753,307 The following table reconciles, for the periods indicated, Total Reportable Segment Adjusted EBITDAR to net income, as reported in our accompanying condensed consolidated statements of operations: Three Months Ended March 31, (In thousands) 2022 2021 Adjusted EBITDAR Las Vegas Locals $ 118,695 $ 90,642 Downtown Las Vegas 18,389 2,440 Midwest & South 223,481 218,149 Corporate expense (21,729 ) (18,634 ) Adjusted EBITDAR 338,836 292,597 Other operating costs and expenses Deferred rent 191 207 Master lease rent expense 26,306 25,915 Depreciation and amortization 62,478 64,467 Share-based compensation expense 8,734 5,701 Project development, preopening and writedowns (10,029 ) 1,415 Other operating items, net 98 1,157 Total other operating costs and expenses 87,778 98,862 Operating income 251,058 193,735 Other expense (income) Interest income (420 ) (509 ) Interest expense, net of amounts capitalized 37,658 57,890 Loss on early extinguishments and modifications of debt 3,300 — Other, net (253 ) 1,932 Total other expense, net 40,285 59,313 Income before income taxes 210,773 134,422 Income tax provision (47,845 ) (32,261 ) Net income $ 162,928 $ 102,161 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: March 31, December 31, (In thousands) 2022 2021 Assets Las Vegas Locals $ 1,625,364 $ 1,641,409 Downtown Las Vegas 238,713 228,161 Midwest & South 3,914,299 3,947,076 Total Reportable Segment Assets 5,778,376 5,816,646 Corporate 472,044 407,523 Total Assets $ 6,250,420 $ 6,224,169

Note 10 - Subsequent Events

Note 10 - Subsequent Events	3 Months Ended
	Mar. 31, 2022
Notes to Financial Statements
Subsequent Events [Text Block]	NOTE 10. We have evaluated all events or transactions that occurred after March 31, 2022 not

Significant Accounting Policies

Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2022
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 March 31, 2022, The closures of our properties in 2020 19 may 19 19 may may We currently anticipate funding our operations over the next 12 first 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, 2021 February 28, 2022. 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 the Company and its subsidiaries. Investments in unconsolidated affiliates, which are 50% 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) amounts restricted by regulation for gaming and racing purposes; and (ii) future bookings with our Hawaiian travel agency. 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. March 31, December 31, March 31, December 31, (In thousands) 2022 2021 2021 2020 Cash and cash equivalents $ 402,975 $ 344,557 $ 730,908 $ 519,182 Restricted cash 16,249 12,571 17,368 15,817 Total cash, cash equivalents and restricted cash $ 419,224 $ 357,128 $ 748,276 $ 534,999
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 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 March 31, (In thousands) 2022 2021 Food & beverage $ 27,578 $ 22,702 Room 15,083 12,939 Other 2,013 1,076
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 assessed based on our gaming revenues and are recorded as a gaming expense in the condensed consolidated statements of operations. In addition, we are responsible for the payment of gaming taxes owed for the online gaming activities conducted by third third million three March 31, 2022 2021 three March 31, 2022 2021
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 hold a five one one
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 ASU 2021 05, 842 2021 05" In July 2021, 2021 05 not 2021 05 December 15, 2021, 2021 05 first 2022 not Recently Issued Accounting Pronouncements 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)	3 Months Ended
	Mar. 31, 2022
Notes Tables
Schedule of Cash and Cash Equivalents and Restricted Cash [Table Text Block]	March 31, December 31, March 31, December 31, (In thousands) 2022 2021 2021 2020 Cash and cash equivalents $ 402,975 $ 344,557 $ 730,908 $ 519,182 Restricted cash 16,249 12,571 17,368 15,817 Total cash, cash equivalents and restricted cash $ 419,224 $ 357,128 $ 748,276 $ 534,999
Schedule Of Promotional Allowances [Table Text Block]	Three Months Ended March 31, (In thousands) 2022 2021 Food & beverage $ 27,578 $ 22,702 Room 15,083 12,939 Other 2,013 1,076

Note 2 - Property and Equipme_2

Note 2 - Property and Equipment, Net (Tables)	3 Months Ended
	Mar. 31, 2022
Notes Tables
Property, Plant and Equipment [Table Text Block]	March 31, December 31, (In thousands) 2022 2021 Land $ 336,578 $ 343,963 Buildings and improvements 3,158,646 3,146,697 Furniture and equipment 1,686,559 1,653,451 Riverboats and barges 241,584 241,447 Construction in progress 7,044 912 Total property and equipment 5,430,411 5,386,470 Less accumulated depreciation (3,052,961 ) (2,992,286 ) Property and equipment, net $ 2,377,450 $ 2,394,184
Depreciation Expense [Table Text Block]	Three Months Ended March 31, (In thousands) 2022 2021 Depreciation expense $ 60,675 $ 61,310

Note 3 - Goodwill and Intangi_2

Note 3 - Goodwill and Intangible Assets, Net (Tables)	3 Months Ended
	Mar. 31, 2022
Notes Tables
Schedule of Intangible Assets and Goodwill [Table Text Block]	March 31, 2022 Weighted Gross Accumulated Useful Life Carrying Accumulated Impairment Intangible (In thousands) Remaining (in years) Value Amortization Losses Assets, Net Amortizing intangibles Customer relationships 1.2 $ 68,100 $ (64,629 ) $ — $ 3,471 Host agreements 11.2 58,000 (14,822 ) — 43,178 Development agreement — 21,373 — — 21,373 147,473 (79,451 ) — 68,022 Indefinite lived intangible assets Trademarks Indefinite 204,000 — (27,200 ) 176,800 Gaming license rights Indefinite 1,377,935 (33,960 ) (222,174 ) 1,121,801 1,581,935 (33,960 ) (249,374 ) 1,298,601 Balances, March 31, 2022 $ 1,729,408 $ (113,411 ) $ (249,374 ) $ 1,366,623 December 31, 2021 Weighted Gross Accumulated Useful Life Carrying Accumulated Impairment Intangible (In thousands) Remaining (in years) Value Amortization Losses Assets, Net Amortizing intangibles Customer relationships 1.5 $ 68,100 $ (63,798 ) $ — $ 4,302 Host agreements 11.4 58,000 (13,856 ) — 44,144 Development agreement — 21,373 — — 21,373 147,473 (77,654 ) — 69,819 Indefinite lived intangible assets Trademarks Indefinite 204,000 — (27,200 ) 176,800 Gaming license rights Indefinite 1,377,935 (33,960 ) (222,174 ) 1,121,801 1,581,935 (33,960 ) (249,374 ) 1,298,601 Balances, December 31, 2021 $ 1,729,408 $ (111,614 ) $ (249,374 ) $ 1,368,420
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, March 31, 2022 $ 1,267,362 $ (6,134 ) $ (289,941 ) $ 971,287
Goodwill Rollforward [Table Text Block]	(In thousands) Goodwill, Net Balance, January 1, 2022 $ 971,287 Additions — Impairments — Balance, March 31, 2022 $ 971,287

Note 4 - Accrued Liabilities (T

Note 4 - Accrued Liabilities (Tables)	3 Months Ended
	Mar. 31, 2022
Notes Tables
Schedule of Accrued Liabilities [Table Text Block]	March 31, December 31, (In thousands) 2022 2021 Payroll and related expenses $ 66,380 $ 99,880 Interest 28,202 19,210 Gaming 75,695 78,552 Player loyalty program 31,763 28,430 Advance deposits 19,879 15,320 Outstanding chip 7,251 7,407 Dividend payable 16,480 — Operating lease 84,536 84,884 Other accrued 84,126 79,262 Total accrued liabilities $ 414,312 $ 412,945

Note 5 - Long-term Debt (Tables

Note 5 - Long-term Debt (Tables)	3 Months Ended
	Mar. 31, 2022
Notes Tables
Schedule of Long-Term Debt Instruments [Table Text Block]	March 31, 2022 Interest Unamortized Rates at Origination March 31, Outstanding Unamortized Fees and Long-Term (In thousands) 2022 Principal Discount Costs Debt, Net Bank credit facility 2.073 % $ 880,000 $ — $ (18,473 ) $ 861,527 4.750% senior notes due 2027 4.750 % 1,000,000 — (11,202 ) 988,798 8.625% senior notes due 2025 8.625 % 300,000 — (3,769 ) 296,231 4.750% senior notes due 2031 4.750 % 900,000 — (12,929 ) 887,071 Other 5.534 % 550 — — 550 Total long-term debt 3,080,550 — (46,373 ) 3,034,177 Less current maturities 44,316 — — 44,316 Long-term debt, net $ 3,036,234 $ — $ (46,373 ) $ 2,989,861 December 31, 2021 Interest Unamortized Rates at Origination December 31, Outstanding Unamortized Fees and Long-Term (In thousands) 2021 Principal Discount Costs Debt, Net Bank credit facility 2.286 % $ 867,897 $ (293 ) $ (8,498 ) $ 859,106 4.750% senior notes due 2027 4.750 % 1,000,000 — (11,688 ) 988,312 8.625% senior notes due 2025 8.625 % 300,000 — (4,066 ) 295,934 4.750% senior notes due 2031 4.750 % 900,000 — (13,254 ) 886,746 Other 5.932 % 1,496 — — 1,496 Total long-term debt 3,069,393 (293 ) (37,506 ) 3,031,594 Less current maturities 41,673 — — 41,673 Long-term debt, net $ 3,027,720 $ (293 ) $ (37,506 ) $ 2,989,921
Schedule of Line of Credit Facilities [Table Text Block]	March 31, December 31, (In thousands) 2022 2021 Revolving Credit Facility $ — $ — Term A Loan 880,000 — Prior Term A Loan — 118,153 Prior Refinancing Term B Loan — 749,744 Swing Loan — — Total outstanding principal amounts under the bank credit facility $ 880,000 $ 867,897

Note 7 - Stockholders' Equity_2

Note 7 - Stockholders' Equity and Stock Incentive Plans (Tables)	3 Months Ended
	Mar. 31, 2022
Notes Tables
Dividends Declared [Table Text Block]	Declaration date Record date Payment date Amount per share February 3, 2022 March 15, 2022 April 15, 2022 $ 0.15
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Table Text Block]	Three Months Ended March 31, (In thousands) 2022 2021 Gaming $ 229 $ 160 Food & beverage 44 31 Room 21 14 Selling, general and administrative 1,165 815 Corporate expense 7,275 4,681 Total share-based compensation expense $ 8,734 $ 5,701

Note 8 - Fair Value Measureme_2

Note 8 - Fair Value Measurements (Tables)	3 Months Ended
	Mar. 31, 2022
Notes Tables
Fair Value, by Balance Sheet Grouping [Table Text Block]	March 31, 2022 (In thousands) Balance Level 1 Level 2 Level 3 Assets Cash and cash equivalents $ 402,975 $ 402,975 $ — $ — Restricted cash 16,249 16,249 — — Investment available for sale 15,612 — — 15,612 December 31, 2021 (In thousands) Balance Level 1 Level 2 Level 3 Assets Cash and cash equivalents $ 344,557 $ 344,557 $ — $ — Restricted cash 12,571 12,571 — — Investment available for sale 15,822 — — 15,822 Liability Contingent payments $ 62 $ — $ — $ 62
Fair Value Asset (Liability) Measured On Recurring Basis Unobservable Input Reconciliation [Table Text Block]	Three Months Ended March 31, 2022 March 31, 2021 Asset Liability Asset Liability (In thousands) Investment Available for Sale Contingent Payments Investment Available for Sale Contingent Payments Balance at beginning of reporting period $ 15,822 $ (62 ) $ 16,692 $ (924 ) Total gains (losses) (realized or unrealized): Included in interest income (expense) 42 — 41 (13 ) Included in other comprehensive income (loss) (252 ) — (436 ) — Included in other items, net — — — 26 Purchases, sales, issuances and settlements: Settlements — 62 — 142 Balance at end of reporting period $ 15,612 $ — $ 16,297 $ (769 )
Fair Value, Liabilities Measured on Recurring and Nonrecurring Basis [Table Text Block]	March 31, 2022 Outstanding Carrying Estimated Fair Value (In thousands) Face Amount Value Fair Value Hierarchy Liabilities Obligation under assessment arrangements $ 23,738 $ 20,315 $ 26,581 Level 3 December 31, 2021 Outstanding Carrying Estimated Fair Value (In thousands) Face Amount Value Fair Value Hierarchy Liabilities Obligation under assessment arrangements $ 24,306 $ 20,734 $ 26,908 Level 3
Schedule of Carrying Values and Estimated Fair Values of Debt Instruments [Table Text Block]	March 31, 2022 Outstanding Carrying Estimated Fair Value (In thousands) Face Amount Value Fair Value Hierarchy Bank credit facility $ 880,000 $ 861,527 $ 877,800 Level 2 4.750% senior notes due 2027 1,000,000 988,798 987,500 Level 1 8.625% senior notes due 2025 300,000 296,231 315,375 Level 1 4.750% senior notes due 2031 900,000 887,071 864,000 Level 1 Other 550 550 550 Level 3 Total debt $ 3,080,550 $ 3,034,177 $ 3,045,225 December 31, 2021 Outstanding Carrying Estimated Fair Value (In thousands) Face Amount Value Fair Value Hierarchy Bank credit facility $ 867,897 $ 859,106 $ 866,812 Level 2 4.750% senior notes due 2027 1,000,000 988,312 1,023,750 Level 1 8.625% senior notes due 2025 300,000 295,934 320,250 Level 1 4.750% senior notes due 2031 900,000 886,746 915,750 Level 1 Other 1,496 1,496 1,496 Level 3 Total debt $ 3,069,393 $ 3,031,594 $ 3,128,058

Note 9 - Segment Information (T

Note 9 - Segment Information (Tables)	3 Months Ended
	Mar. 31, 2022
Notes Tables
Reconciliation of Revenue from Segments to Consolidated [Table Text Block]	Three Months Ended March 31, 2022 Food & Gaming Beverage Room Other Total (In thousands) Revenue Revenue Revenue Revenue Revenue Revenues Las Vegas Locals $ 173,590 $ 20,337 $ 19,657 $ 13,978 $ 227,562 Downtown Las Vegas 32,443 9,709 5,396 1,936 49,484 Midwest & South 461,921 33,697 17,356 70,723 583,697 Total Revenues $ 667,954 $ 63,743 $ 42,409 $ 86,637 $ 860,743 Three Months Ended March 31, 2021 Food & Gaming Beverage Room Other Total (In thousands) Revenue Revenue Revenue Revenue Revenue Revenues Las Vegas Locals $ 149,222 $ 13,430 $ 10,687 $ 9,084 $ 182,423 Downtown Las Vegas 14,846 3,812 1,821 954 21,433 Midwest & South 453,858 26,870 13,482 55,241 549,451 Total Revenues $ 617,926 $ 44,112 $ 25,990 $ 65,279 $ 753,307
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Table Text Block]	Three Months Ended March 31, (In thousands) 2022 2021 Adjusted EBITDAR Las Vegas Locals $ 118,695 $ 90,642 Downtown Las Vegas 18,389 2,440 Midwest & South 223,481 218,149 Corporate expense (21,729 ) (18,634 ) Adjusted EBITDAR 338,836 292,597 Other operating costs and expenses Deferred rent 191 207 Master lease rent expense 26,306 25,915 Depreciation and amortization 62,478 64,467 Share-based compensation expense 8,734 5,701 Project development, preopening and writedowns (10,029 ) 1,415 Other operating items, net 98 1,157 Total other operating costs and expenses 87,778 98,862 Operating income 251,058 193,735 Other expense (income) Interest income (420 ) (509 ) Interest expense, net of amounts capitalized 37,658 57,890 Loss on early extinguishments and modifications of debt 3,300 — Other, net (253 ) 1,932 Total other expense, net 40,285 59,313 Income before income taxes 210,773 134,422 Income tax provision (47,845 ) (32,261 ) Net income $ 162,928 $ 102,161
Reconciliation of Assets from Segment to Consolidated [Table Text Block]	March 31, December 31, (In thousands) 2022 2021 Assets Las Vegas Locals $ 1,625,364 $ 1,641,409 Downtown Las Vegas 238,713 228,161 Midwest & South 3,914,299 3,947,076 Total Reportable Segment Assets 5,778,376 5,816,646 Corporate 472,044 407,523 Total Assets $ 6,250,420 $ 6,224,169

Note 1 - Summary of Significa_3

Note 1 - Summary of Significant Accounting Policies (Details Textual) $ in Millions	3 Months Ended
	Mar. 31, 2022USD ($)	Mar. 31, 2021USD ($)
Number of Gaming Entertainment Properties, Open and Operating	27
Number of Gaming Entertainment Properties	28
Taxes, Other	$ 171.5	$ 158.8
Taxes Deposited Pursuant to the Online Collaborative Agreements	$ 39.8	$ 34.6

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	Mar. 31, 2022	Dec. 31, 2021	Mar. 31, 2021	Dec. 31, 2020
Cash and cash equivalents	$ 402,975	$ 344,557	$ 730,908	$ 519,182
Restricted cash	16,249	12,571	17,368	15,817
Total cash, cash equivalents and restricted cash	$ 419,224	$ 357,128	$ 748,276	$ 534,999

Note 1 - Summary of Significa_5

Note 1 - Summary of Significant Accounting Policies - Schedule of Promotional Allowances (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Food and Beverage [Member]
Promotional allowance	$ 27,578	$ 22,702
Occupancy [Member]
Promotional allowance	15,083	12,939
Product and Service, Other [Member]
Promotional allowance	$ 2,013	$ 1,076

Note 2 - Property and Equipme_3

Note 2 - Property and Equipment, Net - Schedule of Property and Equipment (Details) - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021
Property and equipment, gross	$ 5,430,411	$ 5,386,470
Less accumulated depreciation	(3,052,961)	(2,992,286)
Property and equipment, net	2,377,450	2,394,184
Land [Member]
Property and equipment, gross	336,578	343,963
Building and Building Improvements [Member]
Property and equipment, gross	3,158,646	3,146,697
Furniture and Fixtures [Member]
Property and equipment, gross	1,686,559	1,653,451
Riverboats And Barges [Member]
Property and equipment, gross	241,584	241,447
Construction in Progress [Member]
Property and equipment, gross	$ 7,044	$ 912

Note 2 - Property and Equipme_4

Note 2 - Property and Equipment, Net - Depreciation Expense (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Depreciation expense	$ 60,675	$ 61,310

Note 3 - Goodwill and Intangi_3

Note 3 - Goodwill and Intangible Assets, Net - Schedule of Intangible Assets (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Intangible assets, gross carrying value	$ 147,473	$ 147,473
Intangible assets, cumulative amortization	(79,451)	(77,654)
Intangible assets, cumulative impairment losses	0	0
Intangible assets, net	68,022	69,819
Intangible assets, gross carrying value	1,581,935	1,581,935
Intangible assets, cumulative amortization	(33,960)	(33,960)
Intangible assets, cumulative impairment losses	(249,374)	(249,374)
Intangible assets, net	1,298,601	1,298,601
Intangible assets, gross carrying value	1,729,408	1,729,408
Intangible assets, cumulative amortization	(113,411)	(111,614)
Intangible assets, cumulative impairment losses	(249,374)	(249,374)
Intangible assets, net	1,366,623	1,368,420
Trademarks [Member]
Intangible assets, gross carrying value	204,000	204,000
Intangible assets, cumulative amortization	0	0
Intangible assets, cumulative impairment losses	(27,200)	(27,200)
Intangible assets, net	176,800	176,800
Gaming License Right [Member]
Intangible assets, gross carrying value	1,377,935	1,377,935
Intangible assets, cumulative amortization	(33,960)	(33,960)
Intangible assets, cumulative impairment losses	(222,174)	(222,174)
Intangible assets, net	$ 1,121,801	$ 1,121,801
Customer Relationships [Member]
Intangible assets, weighted average life remaining (Year)	1 year 2 months 12 days	1 year 6 months
Intangible assets, gross carrying value	$ 68,100	$ 68,100
Intangible assets, cumulative amortization	(64,629)	(63,798)
Intangible assets, cumulative impairment losses	0	0
Intangible assets, net	$ 3,471	$ 4,302
Host Agreements [Member]
Intangible assets, weighted average life remaining (Year)	11 years 2 months 12 days	11 years 4 months 24 days
Intangible assets, gross carrying value	$ 58,000	$ 58,000
Intangible assets, cumulative amortization	(14,822)	(13,856)
Intangible assets, cumulative impairment losses	0	0
Intangible assets, net	43,178	44,144
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	Mar. 31, 2022	Dec. 31, 2021
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	3 Months Ended
	Mar. 31, 2022USD ($)
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	Mar. 31, 2022	Dec. 31, 2021
Payroll and related expenses	$ 66,380	$ 99,880
Interest	28,202	19,210
Gaming	75,695	78,552
Player loyalty program	31,763	28,430
Advance deposits	19,879	15,320
Outstanding chip	7,251	7,407
Dividend payable	16,480	0
Operating lease	84,536	84,884
Other accrued	84,126	79,262
Total accrued liabilities	$ 414,312	$ 412,945

Note 5 - Long-term Debt (Detail

Note 5 - Long-term Debt (Details Textual) $ in Thousands	3 Months Ended
	Mar. 31, 2022USD ($)	Mar. 31, 2021USD ($)	Sep. 30, 2023	Jun. 30, 2022	Mar. 02, 2022USD ($)	Dec. 31, 2021USD ($)
Long-term Line of Credit, Total	$ 880,000					$ 867,897
Debt Issuance Costs, Net, Total	46,373					$ 37,506
Gain (Loss) on Extinguishment of Debt, Total	(3,300)	$ 0
Term A Loan [Member]
Debt Instrument, Face Amount					$ 880,000
Prior Term A and Prior Refinancing Term B Loans [Member] | Loss on Early Extinguishments and Modifications of Debt [Member]
Write off of Deferred Debt Issuance Cost	$ 2,800
Revolving Credit Facility [Member]
Line of Credit Facility Covenant Terms, Maximum Secured Leverage Ratio Allowed	3
Line of Credit Facility Covenant Terms, Minimum Consolidated Interest Coverage Ratio Required	2.50
Revolving Credit Facility [Member] | Forecast [Member]
Line of Credit Facility, Covenant Terms, Maximum Total Leverage Ratio Allowed			4.50	5
Revolving Credit Facility [Member] | Amended Credit Facility [Member]
Line of Credit Facility, Additional Available Borrowing Capacity	$ 1,000,000
Revolving Credit Facility [Member] | Prior Term A and Prior Refinancing Term B Loans [Member]
Debt Issuance Costs, Net, Total	$ 4,300
Refinancing Term B Loans [Member] | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member] | Minimum [Member]
Debt Instrument, Basis Spread on Variable Rate	1.25%
Refinancing Term B Loans [Member] | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member] | Maximum [Member]
Debt Instrument, Basis Spread on Variable Rate	2.25%
Refinancing Term B Loans [Member] | Base Rate [Member] | Minimum [Member]
Debt Instrument, Basis Spread on Variable Rate	0.25%
Refinancing Term B Loans [Member] | Base Rate [Member] | Maximum [Member]
Debt Instrument, Basis Spread on Variable Rate	1.25%
Bank Credit Facility [Member] | Fed Funds Effective Rate Overnight Index Swap Rate [Member]
Debt Instrument, Basis Spread on Variable Rate	0.50%
Bank Credit Facility [Member] | Eurodollar [Member]
Debt Instrument, Basis Spread on Variable Rate	1.00%
Bank Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 1,450,000
Line of Credit Facility, Remaining Borrowing Capacity	1,435,800
Debt Issuance Costs, Net, Total	14,500
Gain (Loss) on Extinguishment of Debt, Total	$ 500	$ 0
Bank Credit Facility [Member] | Base Rate [Member] | Minimum [Member]
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage	0.20%
Bank Credit Facility [Member] | Base Rate [Member] | Maximum [Member]
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage	0.35%
Bank Credit Facility [Member] | Revolving Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity					$ 1,450,000
Bank Credit Facility [Member] | Letter of Credit [Member]
Long-term Line of Credit, Total	$ 14,200
Term A Loan [Member]
Debt Instrument, Fixed Quarterly Amortization of Principal Percentage	5.00%

Note 5 - Long-term Debt - Sched

Note 5 - Long-term Debt - Schedule of Long-term Debt (Details) - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021
Long-term debt, outstanding principal	$ 3,080,550	$ 3,069,393
Long-term debt, unamortized discount	0	(293)
Long-term debt, unamortized original fees and costs	(46,373)	(37,506)
Long-term debt, net	3,034,177	3,031,594
Long-term debt, outstanding principal, current	44,316	41,673
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	44,316	41,673
Long-term debt, outstanding principal, noncurrent	3,036,234	3,027,720
Long-term debt, unamortized discount, noncurrent	0	(293)
Long-term debt, unamortized original fees and costs, noncurrent	(46,373)	(37,506)
Long-term debt, net of current maturities and debt issuance costs	$ 2,989,861	$ 2,989,921
Line of Credit [Member] | Bank Credit Facility [Member]
Long-term debt, interest rate	2.073%	2.286%
Long-term debt, outstanding principal	$ 880,000	$ 867,897
Long-term debt, unamortized discount	0	(293)
Long-term debt, unamortized original fees and costs	(18,473)	(8,498)
Long-term debt, net	$ 861,527	$ 859,106
Senior Notes [Member] | Senior Note 4750 Due 2031 Member
Long-term debt, interest rate	4.75%
Long-term debt, outstanding principal	$ 1,000,000
Long-term debt, unamortized discount	0
Long-term debt, unamortized original fees and costs	(11,202)
Long-term debt, net	$ 988,798
Senior Notes [Member] | Senior Note 6.375% Due 2026 [Member]
Long-term debt, interest rate		4.75%
Long-term debt, outstanding principal		$ 1,000,000
Long-term debt, unamortized discount		0
Long-term debt, unamortized original fees and costs		(11,688)
Long-term debt, net		$ 988,312
Senior Notes [Member] | Senior Note 8.625% Due 2025 [Member]
Long-term debt, interest rate	8.625%
Long-term debt, outstanding principal	$ 300,000
Long-term debt, unamortized discount	0
Long-term debt, unamortized original fees and costs	(3,769)
Long-term debt, net	$ 296,231
Senior Notes [Member] | Senior Notes 6.000% Due 2026 [Member]
Long-term debt, interest rate		8.625%
Long-term debt, outstanding principal		$ 300,000
Long-term debt, unamortized discount		0
Long-term debt, unamortized original fees and costs		(4,066)
Long-term debt, net		$ 295,934
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	$ 900,000	$ 900,000
Long-term debt, unamortized discount	0	0
Long-term debt, unamortized original fees and costs	(12,929)	(13,254)
Long-term debt, net	$ 887,071	$ 886,746
Other Long-Term Debt [Member]
Long-term debt, interest rate	5.534%	5.932%
Long-term debt, outstanding principal	$ 550	$ 1,496
Long-term debt, unamortized discount	0	0
Long-term debt, unamortized original fees and costs	0	0
Long-term debt, net	$ 550	$ 1,496

Note 5 - Long-term Debt - Outst

Note 5 - Long-term Debt - Outstanding Principal Amounts (Details) - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021
Outstanding principal amounts	$ 880,000	$ 867,897
Line of Credit [Member] | Term A Loan [Member]
Outstanding principal amounts	880,000	0
Line of Credit [Member] | Prior Term A Loan [Member]
Outstanding principal amounts	0	118,153
Line of Credit [Member] | Prior Refinancing Term B Loan [Member]
Outstanding principal amounts	0	749,744
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 6 - Commitments and Cont_2

Note 6 - Commitments and Contingencies (Details Textual) $ in Millions	Mar. 28, 2022USD ($)
Pala Interactive LLC [Member]
Business Combination, Price of Acquisition, Expected	$ 170

Note 7 - Stockholders' Equity_3

Note 7 - Stockholders' Equity and Stock Incentive Plans (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Oct. 21, 2021
Stock Repurchased and Retired During Period, Shares (in shares)		0
Stock Repurchased and Retired During Period, Value	$ 131,789
Performance Shares [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Shares Issued in Period (in shares)	408,609	90,444
Shares Issued Per Unit (in shares)	1.58	0.33
Share-Based Payment Arrangement, Shares Withheld for Tax Withholding Obligation (in shares)	114,265	30,129
Share Based Payment Arrangement, Shares Issued In Period, Net of Tax Withholdings (in shares)	294,344	60,315
Share-Based Payment Arrangement, Nonvested Award, Excluding Option, Cost Not yet Recognized, Amount	$ 9,100
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)	2 years 4 months 24 days
Restricted Stock Units (RSUs) [Member]
Share-Based Payment Arrangement, Nonvested Award, Excluding Option, Cost Not yet Recognized, Amount	$ 19,500
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)	2 years 4 months 24 days
Career Shares [Member]
Share-Based Payment Arrangement, Nonvested Award, Excluding Option, Cost Not yet Recognized, Amount	$ 1,900
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)	3 years 9 months 18 days
The 2021 Program [Member]
Stock Repurchase Program, Authorized Amount			$ 300,000
Stock Repurchased and Retired During Period, Shares (in shares)	2,100,000
Stock Repurchased and Retired During Period, Value	$ 131,800
Shares Repurchased, Average Price Per Share (in dollars per share)	$ 62.86

Note 7 - Stockholders' Equity_4

Note 7 - Stockholders' Equity and Stock Incentive Plans - Dividends (Details) - Dividend Declared February 03, 2022 [Member]	3 Months Ended
	Mar. 31, 2022$ / shares
Dividends, record date	Mar. 15, 2022
Dividends, payment date	Apr. 15, 2022
Dividends, amount per share (in dollars per share)	$ 0.15

Note 7 - Stockholders' Equity_5

Note 7 - Stockholders' Equity and Stock Incentive Plans - Classification of Total Costs (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Share-based compensation expense	$ 8,734	$ 5,701
Gaming [Member]
Share-based compensation expense	229	160
Food & Beverage [Member]
Share-based compensation expense	44	31
Room [Member]
Share-based compensation expense	21	14
Selling, General and Administrative Expenses [Member]
Share-based compensation expense	1,165	815
Corporate Expense [Member]
Share-based compensation expense	$ 7,275	$ 4,681

Note 8 - Fair Value Measureme_3

Note 8 - Fair Value Measurements (Details Textual) $ in Thousands	Dec. 20, 2011	Mar. 31, 2022USD ($)	Dec. 31, 2021USD ($)
Debt Securities, Available-for-sale, Amortized Cost, Total		$ 18,400
Debt Security Interest Rate Stated Percentage		7.50%
Debt Security, Available-For-Sale, Fair Value Discount Amount		$ 2,300	$ 2,300
Business Combination Contingent Consideration Arrangements, Payment To Option Holder Percentage Of Ebitda	1.00%
Business Combination, Contingent Consideration, Liability, Current			100
Prepaid Expenses and Other Current Assets [Member]
Debt Securities, Available-for-Sale, Current		600	600
Other Noncurrent Assets [Member]
Debt Securities, Available-for-Sale, Noncurrent		15,000	$ 15,200
Accounts Payable and Accrued Liabilities [Member]
Business Combination, Contingent Consideration, Liability, Current		$ 0
Measurement Input, Discount Rate [Member]
Debt Securities, Available-for-Sale, Measurement Input		0.108	0.101

Note 8 - Fair Value Measureme_4

Note 8 - Fair Value Measurements - Fair Value of Financial Instruments (Details) - Fair Value, Recurring [Member] - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021
Cash and cash equivalents	$ 402,975	$ 344,557
Restricted cash	16,249	12,571
Investment available for sale	15,612	15,822
Contingent payments		62
Fair Value, Inputs, Level 1 [Member]
Cash and cash equivalents	402,975	344,557
Restricted cash	16,249	12,571
Investment available for sale	0	0
Contingent payments		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
Fair Value, Inputs, Level 3 [Member]
Cash and cash equivalents	0	0
Restricted cash	0	0
Investment available for sale	$ 15,612	15,822
Contingent payments		$ 62

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
	Mar. 31, 2022	Mar. 31, 2021
Contingent Payments [Member]
Balance at beginning of reporting period, liability	$ (62)	$ (924)
Included in interest income (expense), liability	0	(13)
Included in other comprehensive income (loss), liability	0	0
Included in other items, net, liability	0	26
Settlements, liability	62	142
Balance at end of reporting period, liability	0	(769)
Investment, Available-For-Sale [Member]
Balance at beginning of reporting period, asset	15,822	16,692
Included in interest income (expense), asset	42	41
Included in other comprehensive income (loss), asset	(252)	(436)
Included in other items, net, asset	0	0
Settlements, asset	0	0
Balance at end of reporting period, asset	$ 15,612	$ 16,297

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	Mar. 31, 2022	Dec. 31, 2021
Obligation under assessment arrangements	$ 23,738	$ 24,306
Reported Value Measurement [Member]
Obligation under assessment arrangements	20,315	20,734
Estimate of Fair Value Measurement [Member]
Obligation under assessment arrangements	$ 26,581	$ 26,908

Note 8 - Fair Value Measureme_7

Note 8 - Fair Value Measurements - Long-term Debt (Details) - Fair Value, Nonrecurring [Member] - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021
Long-term debt	$ 3,080,550	$ 3,069,393
Reported Value Measurement [Member]
Long-term debt	3,034,177	3,031,594
Estimate of Fair Value Measurement [Member]
Long-term debt	3,045,225	3,128,058
Fair Value, Inputs, Level 2 [Member] | Bank Credit Facility [Member] | Line of Credit [Member]
Long-term debt	880,000	867,897
Fair Value, Inputs, Level 2 [Member] | Bank Credit Facility [Member] | Line of Credit [Member] | Reported Value Measurement [Member]
Long-term debt	861,527	859,106
Fair Value, Inputs, Level 2 [Member] | Bank Credit Facility [Member] | Line of Credit [Member] | Estimate of Fair Value Measurement [Member]
Long-term debt	877,800	866,812
Fair Value, Inputs, Level 1 [Member] | The 4.750% Senior NotesDue December 2027 [Member] | Senior Notes [Member]
Long-term debt	1,000,000	900,000
Fair Value, Inputs, Level 1 [Member] | The 4.750% Senior NotesDue December 2027 [Member] | Senior Notes [Member] | Reported Value Measurement [Member]
Long-term debt	988,798	886,746
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	987,500	915,750
Fair Value, Inputs, Level 1 [Member] | Senior Note 6.375% Due 2026 [Member] | Senior Notes [Member]
Long-term debt		1,000,000
Fair Value, Inputs, Level 1 [Member] | Senior Note 6.375% Due 2026 [Member] | Senior Notes [Member] | Reported Value Measurement [Member]
Long-term debt		988,312
Fair Value, Inputs, Level 1 [Member] | Senior Note 6.375% Due 2026 [Member] | Senior Notes [Member] | Estimate of Fair Value Measurement [Member]
Long-term debt		1,023,750
Fair Value, Inputs, Level 1 [Member] | Senior Note 8.625% Due 2025 [Member] | Senior Notes [Member]
Long-term debt	300,000
Fair Value, Inputs, Level 1 [Member] | Senior Note 8.625% Due 2025 [Member] | Senior Notes [Member] | Reported Value Measurement [Member]
Long-term debt	296,231
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	315,375
Fair Value, Inputs, Level 1 [Member] | Senior Notes 6.000% Due 2026 [Member] | Senior Notes [Member]
Long-term debt		300,000
Fair Value, Inputs, Level 1 [Member] | Senior Notes 6.000% Due 2026 [Member] | Senior Notes [Member] | Reported Value Measurement [Member]
Long-term debt		295,934
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		320,250
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	887,071
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	864,000
Fair Value, Inputs, Level 3 [Member] | Other Long-Term Debt [Member]
Long-term debt	550	1,496
Fair Value, Inputs, Level 3 [Member] | Other Long-Term Debt [Member] | Reported Value Measurement [Member]
Long-term debt	550	1,496
Fair Value, Inputs, Level 3 [Member] | Other Long-Term Debt [Member] | Estimate of Fair Value Measurement [Member]
Long-term debt	$ 550	$ 1,496

Note 9 - Segment Information (D

Note 9 - Segment Information (Details Textual)	3 Months Ended
	Mar. 31, 2022
Number of Reportable Segments	3

Note 9 - Segment Information -

Note 9 - Segment Information - Revenues for Reportable Segments (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021
Total Revenues	$ 860,743	$ 753,307	$ 753,307
Casino [Member]
Total Revenues	667,954	617,926	617,926
Food and Beverage [Member]
Total Revenues	63,743	44,112	44,112
Occupancy [Member]
Total Revenues	42,409	25,990	25,990
Product and Service, Other [Member]
Total Revenues	86,637	$ 65,279	65,279
Las Vegas Locals [Member]
Total Revenues	227,562		182,423
Las Vegas Locals [Member] | Casino [Member]
Total Revenues	173,590		149,222
Las Vegas Locals [Member] | Food and Beverage [Member]
Total Revenues	20,337		13,430
Las Vegas Locals [Member] | Occupancy [Member]
Total Revenues	19,657		10,687
Las Vegas Locals [Member] | Product and Service, Other [Member]
Total Revenues	13,978		9,084
Downtown Las Vegas [Member]
Total Revenues	49,484		21,433
Downtown Las Vegas [Member] | Casino [Member]
Total Revenues	32,443		14,846
Downtown Las Vegas [Member] | Food and Beverage [Member]
Total Revenues	9,709		3,812
Downtown Las Vegas [Member] | Occupancy [Member]
Total Revenues	5,396		1,821
Downtown Las Vegas [Member] | Product and Service, Other [Member]
Total Revenues	1,936		954
Midwest and South [Member]
Total Revenues	583,697		549,451
Midwest and South [Member] | Casino [Member]
Total Revenues	461,921		453,858
Midwest and South [Member] | Food and Beverage [Member]
Total Revenues	33,697		26,870
Midwest and South [Member] | Occupancy [Member]
Total Revenues	17,356		13,482
Midwest and South [Member] | Product and Service, Other [Member]
Total Revenues	$ 70,723		$ 55,241

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
	Mar. 31, 2022	Mar. 31, 2021
Corporate expense	$ 29,004	$ 23,315
Adjusted EBITDAR	338,836	292,597
Deferred rent	191	207
Master lease rent expense	26,306	25,915
Depreciation and amortization	62,478	64,467
Share-based compensation expense	8,734	5,701
Project development, preopening and writedowns	(10,029)	1,415
Other operating items, net	98	1,157
Total other operating costs and expenses	87,778	98,862
Operating income	251,058	193,735
Interest income	(420)	(509)
Interest expense, net of amounts capitalized	37,658	57,890
Loss on early extinguishments and modifications of debt	3,300	0
Other, net	(253)	1,932
Total other expense, net	40,285	59,313
Income before income taxes	210,773	134,422
Income tax provision	(47,845)	(32,261)
Net income	162,928	102,161
Las Vegas Locals [Member]
Total Reportable Segment Adjusted EBITDAR	118,695	90,642
Downtown Las Vegas [Member]
Total Reportable Segment Adjusted EBITDAR	18,389	2,440
Midwest and South [Member]
Total Reportable Segment Adjusted EBITDAR	223,481	218,149
Corporate Segment [Member]
Corporate expense	$ (21,729)	$ (18,634)

Note 9 - Segment Information _3

Note 9 - Segment Information - Assets By Reportable Segment (Details) - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021
Assets	$ 6,250,420	$ 6,224,169
Las Vegas Locals [Member]
Assets	1,625,364	1,641,409
Downtown Las Vegas [Member]
Assets	238,713	228,161
Midwest and South [Member]
Assets	3,914,299	3,947,076
Total Reportable Segment [Member]
Assets	5,778,376	5,816,646
Corporate Segment [Member]
Assets	$ 472,044	$ 407,523