Boyd Gaming (BYD) 10-K 26 Feb 24 2023 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2023	Feb. 19, 2024	Jun. 30, 2023
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	FY
Document Fiscal Year Focus	2023
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2023
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, par value of $0.01 per share
Trading Symbol	BYD
Security Exchange Name	NYSE
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
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
ICFR Auditor Attestation Flag	true
Document Financial Statement Error Correction [Flag]	false
Entity Shell Company	false
Entity Public Float			$ 4,900,000,000
Entity Common Stock, Shares Outstanding		96,053,191
Auditor Name	Deloitte & Touche LLP
Auditor Location	Las Vegas, Nevada
Auditor Firm ID	34

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Current assets
Cash and cash equivalents	$ 304,271	$ 283,472
Restricted cash	3,659	11,593
Accounts receivable, net	137,892	109,053
Inventories	20,692	22,173
Prepaid expenses and other current assets	59,293	49,379
Income taxes receivable	3,508	2,558
Total current assets	529,315	478,228
Property and equipment, net	2,542,512	2,394,236
Operating lease right-of-use assets	793,335	830,345
Other assets, net	67,779	147,439
Intangible assets, net	1,392,844	1,427,135
Goodwill, net	947,341	1,033,744
Total assets	6,273,126	6,311,127
Current liabilities
Accounts payable	124,668	129,946
Current maturities of long-term debt	44,275	44,275
Accrued liabilities	427,379	411,913
Total current liabilities	596,322	586,134
Long-term debt, net of current maturities and debt issuance costs	2,871,223	3,005,134
Operating lease liabilities, net of current portion	711,387	758,440
Deferred income taxes	288,826	318,609
Other liabilities	61,266	52,185
Commitments and contingencies (Note 9)
Stockholders' equity
Preferred stock, $0.01 par value, 5,000,000 shares authorized	0	0
Common stock, $0.01 par value, 200,000,000 shares authorized; 96,832,453 and 102,816,110 shares outstanding	968	1,028
Additional paid-in capital	0	305,152
Retained earnings	1,744,232	1,285,827
Accumulated other comprehensive loss	(1,098)	(1,382)
Total stockholders' equity	1,744,102	1,590,625
Total liabilities and stockholders' equity	$ 6,273,126	$ 6,311,127

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares	Dec. 31, 2023	Dec. 31, 2022
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)	98,832,453	102,816,110

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022		Dec. 31, 2021
Total revenues	$ 3,738,492	$ 3,555,377	[1]	$ 3,369,810
Operating costs and expenses
Selling, general and administrative	389,891	373,964		366,156
Master lease rent expense	108,398	106,616		104,702
Maintenance and utilities	151,014	143,527		126,115
Depreciation and amortization	256,780	258,179		267,787
Corporate expense	115,963	117,007		117,675
Project development, preopening and writedowns	(8,935)	(18,936)		31,815
Non-cash impairment of assets	107,837	40,775		8,200
Other operating items, net	(4,207)	(12,183)		14,776
Total operating costs and expenses	2,836,661	2,574,153		2,469,706
Operating income	901,831	981,224		900,104
Other expense (income)
Interest income	(23,886)	(21,530)		(1,819)
Interest expense, net of amounts capitalized	171,247	151,249		199,442
Loss on early extinguishments and modifications of debt	0	19,815		95,155
Other, net	1,563	2,884		3,387
Total other expense, net	148,924	152,418		296,165
Income before income taxes	752,907	828,806		603,939
Income tax provision	(132,884)	(189,429)		(140,093)
Net income	$ 620,023	$ 639,377		$ 463,846
Basic net income per common share (in dollars per share)	$ 6.12	$ 5.87		$ 4.07
Weighted average basic shares outstanding (in shares)	101,325	108,885		113,866
Diluted net income per common share (in dollars per share)	$ 6.12	$ 5.87		$ 4.07
Weighted average diluted shares outstanding (in shares)	101,373	109,004		114,103
Casino [Member]
Total revenues	$ 2,613,288	$ 2,674,730	[1]	$ 2,705,523
Operating costs and expenses
Cost of Revenue	1,000,240	1,005,830		999,528
Food and Beverage [Member]
Total revenues	288,417	275,979	[1]	230,045
Operating costs and expenses
Cost of Revenue	240,879	231,447		192,334
Occupancy [Member]
Total revenues	199,117	189,071	[1]	154,180
Operating costs and expenses
Cost of Revenue	73,490	68,383		57,627
Online [Member]
Total revenues	422,211	253,898	[1]	172,518
Operating costs and expenses
Cost of Revenue	358,988	213,918		148,273
Management Service [Member]
Total revenues	76,921	26,905		0
Product and Service, Other [Member]
Total revenues	138,538	134,794	[1]	107,544
Operating costs and expenses
Cost of Revenue	$ 46,323	$ 45,626		$ 34,718
[1]Revenues for the years ended December 31, 2022 and 2021 have been recast to reflect the breakout of online revenue and management fee revenue and the segment changes made during the first quarter of 2023.

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Net income	$ 620,023	$ 639,377	$ 463,846
Other comprehensive income (loss), net of tax:
Fair value adjustments to available-for-sale securities	123	(1,258)	(330)
Foreign currency translation adjustments	161	56	0
Comprehensive income	$ 620,307	$ 638,175	$ 463,516

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity - 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	463,846	0	463,846
Comprehensive income (loss), net of tax	$ 0	0	0	(330)	$ (330)
Stock options exercised (in shares)	371,016				371,016
Stock options exercised	$ 4	4,405	0	0	$ 4,409
Release of restricted stock units, net of tax (in shares)	349,231
Release of restricted stock units, net of tax	$ 3	(8,209)	0	0	(8,206)
Release of performance stock units, net of tax (in shares)	61,983
Release of performance stock units, net of tax	$ 1	(1,908)	0	0	$ (1,907)
Shares repurchased and retired (in shares)	(1,309,947)				(1,310,000)	[1],[2]
Shares repurchased and retired	$ (13)	(80,769)	0	0	$ (80,782)
Share-based compensation costs	$ 0	37,773	0	0	37,773
Foreign currency translation adjustments					0
Balances (in shares) at Dec. 31, 2021	111,303,140
Balances at Dec. 31, 2021	$ 1,113	827,725	710,088	(180)	1,538,746
Net income	0	0	639,377	0	639,377
Comprehensive income (loss), net of tax	$ 0	0	0	(1,258)	$ (1,258)
Stock options exercised (in shares)	165,951				165,951
Stock options exercised	$ 1	3,088	0	0	$ 3,089
Release of restricted stock units, net of tax (in shares)	476,292
Release of restricted stock units, net of tax	$ 5	(10,058)	0	0	(10,053)
Release of performance stock units, net of tax (in shares)	294,651
Release of performance stock units, net of tax	$ 3	(8,121)	0	0	$ (8,118)
Shares repurchased and retired (in shares)	(9,423,924)				(9,424,000)	[1],[2]
Shares repurchased and retired	$ (94)	(541,548)	0	0	$ (541,642)
Share-based compensation costs	0	34,066	0	0	34,066
Foreign currency translation adjustments	0	0	0	56	56
Dividends declared	$ 0	0	(63,638)	0	$ (63,638)
Balances (in shares) at Dec. 31, 2022	102,816,110				102,816,110
Balances at Dec. 31, 2022	$ 1,028	305,152	1,285,827	(1,382)	$ 1,590,625
Net income	0	0	620,023	0	620,023
Comprehensive income (loss), net of tax	$ 0	0	0	123	$ 123
Stock options exercised (in shares)	32,000				32,000
Stock options exercised	$ 0	315	0	0	$ 315
Release of restricted stock units, net of tax (in shares)	202,516
Release of restricted stock units, net of tax	$ 2	(2,081)	(4,774)	0	(6,853)
Release of performance stock units, net of tax (in shares)	318,878
Release of performance stock units, net of tax	$ 3	(12,777)	0	0	$ (12,774)
Shares repurchased and retired (in shares)	(6,537,051)				(6,537,000)	[1],[2]
Shares repurchased and retired	$ (65)	(322,988)	(93,202)	0	$ (416,255)
Share-based compensation costs	0	32,379	0	0	32,379
Foreign currency translation adjustments	0	0	0	161	161
Dividends declared	$ 0	0	(63,642)	0	$ (63,642)
Balances (in shares) at Dec. 31, 2023	96,832,453				98,832,453
Balances at Dec. 31, 2023	$ 968	$ 0	$ 1,744,232	$ (1,098)	$ 1,744,102
[1]All shares repurchased have been retired and constitute authorized but unissued shares.[2]Shares repurchased reflect repurchases settled during the twelve months ended December 31, 2023, 2022 and 2021. These amounts exclude repurchases, if any, traded but not yet settled on or before December 31 of each year.

Consolidated Statements of Ch_2

Consolidated Statements of Changes in Stockholders' Equity (Parentheticals) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Dividends per share (in dollars per share)	$ 0.64	$ 0.6

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Cash Flows from Operating Activities
Net income	$ 620,023	$ 639,377	$ 463,846
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	256,780	258,179	267,787
Amortization of debt financing costs and discounts on debt	7,761	8,551	11,172
Non-cash operating lease expense	78,811	65,204	45,599
Non-cash expected credit loss (income) on note receivable	(34,371)	(35,100)	0
Share-based compensation expense	32,379	34,066	37,773
Deferred income taxes	(29,842)	51,030	133,860
Non-cash impairment of assets	107,837	40,775	8,200
Gain on sale of assets	0	(13,407)	0
Loss on early extinguishments and modifications of debt	0	19,815	95,155
Other operating activities	1,665	9,517	10,356
Changes in operating assets and liabilities, excluding the impact of acquisitions:
Accounts receivable, net	(28,810)	(16,761)	(36,027)
Inventories	1,481	(2,083)	2,526
Prepaid expenses and other current assets	(10,369)	(8,476)	(2,088)
Income taxes (receivable) payable, net	(950)	(2,951)	401
Other assets, net	1,307	(7,857)	(5,727)
Accounts payable and accrued liabilities	10,345	(891)	(14,819)
Operating lease liabilities	(78,811)	(65,204)	(45,599)
Other liabilities	(30)	545	8,358
Net cash provided by operating activities	914,516	976,111	1,010,411
Cash Flows from Investing Activities
Capital expenditures	(373,950)	(269,155)	(199,452)
Cash paid for acquisitions, net of cash received	0	(167,862)	0
Payments received on note receivable	113,555	0	0
Insurance proceeds received from hurricane losses	0	586	63,200
Proceeds received from disposition of assets	0	21,953	0
Other investing activities	(3,935)	(7,834)	6,672
Net cash used in investing activities	(264,330)	(422,312)	(129,580)
Cash Flows from Financing Activities
Borrowings under credit facilities	1,505,800	2,122,100	0
Payments under credit facilities	(1,647,300)	(1,802,197)	(28,288)
Proceeds from issuance of senior notes	0	0	900,000
Retirements of senior notes	0	(300,000)	(1,750,000)
Premium fees	0	(12,939)	(77,736)
Debt financing costs	0	(16,682)	(14,457)
Share-based compensation activities	(19,312)	(15,082)	(5,704)
Shares repurchased and retired	(412,655)	(541,642)	(80,782)
Dividends paid	(63,609)	(48,162)	0
Other financing activities	(172)	(1,248)	(1,735)
Net cash used in financing activities	(637,248)	(615,852)	(1,058,702)
Effect of foreign currency exchange rates on cash, cash equivalents and restricted cash	(73)	(10)	0
Change in cash, cash equivalents and restricted cash	12,865	(62,063)	(177,871)
Cash, cash equivalents and restricted cash, beginning of year	295,065	357,128	534,999
Cash, cash equivalents and restricted cash, end of year	307,930	295,065	357,128
Supplemental Disclosure of Cash Flow Information
Cash paid for interest, net of amounts capitalized	166,682	144,020	205,241
Cash received for interest	11,999	0	0
Cash paid for income taxes	164,482	140,924	5,721
Supplemental Schedule of Non-cash Investing and Financing Activities
Payables incurred for capital expenditures	23,509	7,348	4,826
Dividends declared not yet paid	15,508	15,476	0
Operating lease right-of-use asset and liability remeasurements	0	(11,224)	3,349
Expected credit loss (income) on note receivable	$ (34,371)	$ (35,100)	$ 0

Note 1 - Summary of Significant

Note 1 - Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Significant Accounting Policies [Text Block]	NOTE 1. Organization Boyd Gaming Corporation (and together with its subsidiaries, the "Company," the "Registrant," "Boyd Gaming," "Boyd," "we" or "us") was incorporated in the state of Nevada in 1988 1975. As of December 31, 2023 "B2B" "B2C" During the first 2023, three four third November 1, 2022, 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 March 18, 2020, 19 ( 2 In addition to these properties, we own a travel agency and a captive insurance company that underwrites travel-related insurance, each located in Hawaii. Financial results for our travel agency and our captive insurance company are included in our Downtown Las Vegas segment, as our Downtown Las Vegas properties concentrate significant marketing efforts on gaming customers from Hawaii. Basis of Presentation The consolidated financial statements include the accounts of the Company and its subsidiaries. Investments in unconsolidated affiliates, which are 50% not All intercompany accounts and transactions have been eliminated in consolidation. Recasted Consolidated Statements of Operations In the first 2023, two December 31, 2022 2021 not December 31, 2022 2021. 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: (i) amounts restricted by regulation for gaming and racing purposes; (ii) amounts restricted by regulation for the value in players' online casino gaming accounts; and (iii) advance payments received for 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 consolidated balance sheets to the total balance shown in the consolidated statements of cash flows. December 31, December 31, December 31, December 31, (In thousands) 2023 2022 2021 2020 Cash and cash equivalents $ 304,271 $ 283,472 $ 344,557 $ 519,182 Restricted cash 3,659 11,593 12,571 15,817 Total cash, cash equivalents and restricted cash $ 307,930 $ 295,065 $ 357,128 $ 534,999 Accounts Receivable, net Accounts receivable consist primarily of casino, hotel, market access partner online gaming tax reimbursements and other receivables. Accounts receivable are typically non-interest bearing and are initially recorded at cost. Accounts are written off when management deems the account to be uncollectible, based upon historical collection experience, the age of the receivable and other relevant economic factors. An estimated allowance for doubtful accounts is maintained to reduce our receivables to their carrying amount. As a result, the net carrying value approximates fair value. The activity comprising our allowance for doubtful accounts is as follows: Year Ended December 31, (In thousands) 2023 2022 2021 Beginning balance, January 1, $ 2,595 $ 3,338 $ 4,106 Additions 984 1,557 171 Deductions (851 ) (2,300 ) (939 ) Ending balance, December 31, $ 2,728 $ 2,595 $ 3,338 Inventories Inventories consist primarily of food & beverage and retail items and are stated at the lower of cost or market. Cost is determined using the weighted-average inventory method. Property and Equipment, net Property and equipment are stated at cost. Depreciation is computed using the straight-line method over the estimated useful lives of the assets or, for leasehold improvements, over the shorter of the asset's useful life or term of the lease. The estimated useful lives of our major components of property and equipment are: Building and improvements 3 40 Riverboats and barges 5 40 Furniture and equipment 1 12 Gains or losses on disposals of assets are recognized as incurred. Costs of major improvements are capitalized, while costs of normal repairs and maintenance are charged to expense as incurred. For an asset that is held for sale, we recognize the asset at the lower of carrying value or fair market value, less costs of disposal, as estimated based on comparable asset sales, cost and income approaches. For a long-lived asset to be held and used, we review the asset for impairment whenever events or changes in circumstances indicate that the carrying amount may not not no may Capitalized Interest Interest costs associated with major construction projects are capitalized as part of the cost of the constructed assets. When no December 31, 2023 December 31, 2022 December 31, 2021 Investment in Available for Sale Securities We have an investment in a single municipal bond issuance of $17.1 million aggregate principal amount of 7.5% Urban Renewal Tax Increment Revenue Bonds, Taxable Series 2007 December 31, 2023 2022 December 31, 2023 2022 December 31, 2023 2022 Future maturities of the City Bonds, excluding the discount, for the years ending December 31 (In thousands) For the year ending December 31, 2024 $ 730 2025 785 2026 845 2027 910 2028 975 Thereafter 12,835 Total $ 17,080 Intangible Assets Intangible assets include customer relationships, host agreements, development agreements, developed technology, B2B B2C Amortizing Intangible Assets Customer relationships represent the value of repeat business associated with our customer loyalty programs and are being amortized on an accelerated method over their approximate useful life. B2B B2C seven twelve two seven For amortizing intangible assets, we review the asset for impairment whenever events or changes in circumstances indicate that the carrying amount may not not Indefinite-Lived Intangible Assets Trademarks are based on the value of our brands, which reflect the level of service and quality we provide and from which we generate repeat business. Gaming license rights represent the value of the license to conduct gaming in certain jurisdictions, which is subject to highly extensive regulatory oversight, and a limitation on the number of licenses available for issuance therein. These assets, considered indefinite-lived intangible assets, are not For indefinte-lived intangible assets, we review the asset for impairment whenever events or changes in circumstances indicate that the carrying amount may not not Goodwill Goodwill is an asset representing the future economic benefits arising from other assets in a business combination that are not not We evaluate goodwill for impairment at the reporting until level using a weighted average allocation of both the income and market approach models or a qualitative assessment approach. In the valuation of a reporting unit's goodwill, the income approach focuses on the income-producing capability of the reporting unit. The underlying premise of this approach is that the value of a reporting unit can be measured by the present worth of the net economic benefit (cash receipts less cash outlays) to be received over the life of the reporting unit. The steps followed in applying this approach include estimating the expected after-tax cash flows attributable to the reporting unit over its life and converting these after-tax cash flows to present value through "discounting." The discounting process uses a rate of return which accounts for both the time value of money and investment risk factors. Finally, the present value of the after-tax cash flows over the life of the reporting unit is totaled to arrive at an indication of the fair value of the reporting unit. The market approach is comprised of the guideline company method, which focuses on comparing the subject company to selected reasonably similar, or "guideline", publicly-traded companies. Under this method, valuation multiples are: (i) derived from the operating data of selected guideline companies; (ii) evaluated and adjusted based on the strengths and weaknesses of the subject company relative to the selected guideline companies; and (iii) applied to the operating data of the subject company to arrive at an indication of value. In the valuation of a reporting unit, the market approach measures value based on what typical purchasers in the market have paid for assets which can be considered reasonably similar to those being valued. When the market approach is utilized, data is collected on the prices paid for reasonably comparable assets. Adjustments are made to the similar assets to compensate for differences between reasonably similar assets and the asset being valued. The application of the market approach results in an estimate of the price reasonably expected to be realized from the sale of the reporting unit. Long-Term Debt, Net Long-term debt, net is reported as the outstanding debt amount net of unamortized cost. Any unamortized debt issuance costs, which include legal and other direct costs related to the issuance of our outstanding debt, or discount granted to the initial purchasers or lenders upon issuance of our debt instruments is recorded as a direct reduction to the face amount of our outstanding debt. The debt issuance costs and discount are accreted to interest expense using the effective interest method over the contractual term of the underlying debt. In the event that our debt is modified, repurchased or otherwise reduced prior to its original maturity date, we evaluate whether it is a debt extinguishment or debt modification under authoritative accounting guidance and for a debt extinguishment, we ratably reduce the unamortized debt issuance costs and discount and record a loss on extinguishment of debt. Income Taxes Income taxes are recorded under the asset and liability method, whereby deferred tax assets and liabilities are recognized based on the future tax consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. We reduce the carrying amounts of deferred tax assets by a valuation allowance if, based on the available evidence, it is more likely than not not not" 50%. not In performing our second twelve twelve June 30, 2023. not three June 30, 2023 not second 2023, third fourth 2023, not Other Long-Term Tax Liabilities The Company's income tax returns are subject to examination by the Internal Revenue Service ("IRS") and other tax authorities in the locations where it operates. The Company assesses potentially unfavorable outcomes of such examinations based on accounting standards for uncertain income taxes, which prescribe a minimum recognition threshold a tax position is required to meet before being recognized in the financial statements. Uncertain tax position accounting standards apply to all tax positions related to income taxes. These accounting standards utilize a two not not not Tax positions failing to qualify for initial recognition are recognized in the first not" no not" Self-Insurance Reserves We are self-insured for various insurance coverages such as property, general liability, employee health and workers' compensation costs with the appropriate levels of deductibles and retentions. Insurance claims and reserves include accruals of estimated settlements for known claims, as well as accruals of estimates for claims incurred but not The activity comprising our self-insurance reserves is as follows: Year Ended December 31, (In thousands) 2023 2022 2021 Beginning balance, January 1, $ 37,492 $ 42,563 $ 45,436 Additions Charged to costs and expenses 68,981 81,249 88,806 Payments made (72,616 ) (86,320 ) (91,679 ) Ending balance, December 31, $ 33,857 $ 37,492 $ 42,563 Accumulated Other Comprehensive Income (Loss) Comprehensive income includes net income and other comprehensive income (loss). Components of the Company's comprehensive income are reported in the accompanying consolidated statements of changes in stockholders' equity and consolidated statements of comprehensive income. The accumulated other comprehensive income (loss) at December 31, 2023 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. Our lease terms may not Revenue Recognition The Company’s revenue contracts with customers consist of gaming wagers (including both those made at our gaming entertainment properties and online B2C Collaborative Arrangements not We have established a player loyalty point program to encourage repeat business from frequent and active slot machine customers and other patrons. Members earn points based on gaming activity and such points can be redeemed for complimentary slot play, food & beverage, hotel rooms and other free goods and services. Gaming wager contracts involve two not not no 6, Accrued Liabilities The Company collects advance deposits from hotel customers for future hotel reservations and other future events such as banquets and ticketed events. These advance deposits represent obligations of the Company until the hotel room stay is provided to the customer or the banquet or ticketed event occurs. See Note 6, 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 6, 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 program and the estimated retail value of complimentary goods and services provided to customers (such as complimentary rooms and food & beverage). The estimated retail values related to goods and services provided to customers without charge or upon redemption of points under our player loyalty program, included in departmental revenues, and therefore reducing our gaming revenues, are as follows: Year Ended December 31, (In thousands) 2023 2022 2021 Food & beverage $ 119,202 $ 116,364 $ 104,309 Rooms 62,521 65,485 60,536 Other 8,679 8,818 6,599 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 in the consolidated statements of operations as a gaming expense for gaming entertainment properties and online expense for Boyd Interactive operations. Gaming taxes recorded as gaming expense totaled approximately $512.0 million, $523.2 million and $536.3 million for the years ended December 31, 2023 , 2022 2021 Collaborative Arrangements December 31, 2023 2022 not December 31, 2021 Advertising Expense Direct advertising costs are expensed the first December 31, 2023 , 2022 2021 Corporate Expense Corporate expense represents unallocated payroll, professional fees, rent, aircraft costs and various other expenses that are not Project Development, Preopening and Writedowns Project development, preopening and writedowns represent: (i) certain costs incurred and recoveries realized related to the activities associated with various acquisition opportunities, strategic initiatives, dispositions and other business development activities in the ordinary course of business; (ii) certain costs of start-up activities that are expensed as incurred in our ongoing efforts to develop gaming activities in new jurisdictions and expenses related to other new business development activities that do not Share-Based Compensation Share-based compensation expense is measured at the grant date, based on the estimated fair value of the award, and is recognized as expense, net of estimated forfeitures, over the employee's requisite service period. The requisite service period can be impacted by the provisions of the Company’s stock compensation programs that provide for automatic vesting acceleration upon retirement (including as a result of death or disability) for those long-service participants achieving defined age and years of service criteria. These acceleration provisions do not six Currency Tra nslation The Company translates the financial statements of its foreign subsidiary that are not Net Income per Share Basic net income per share is computed by dividing net income by the weighted-average number of common shares outstanding during the period. Diluted earnings per share reflects the additional dilution for all potentially-dilutive securities, such as stock options. Collaborative Arrangements We hold a five one third Under certain of our collaborative arrangements, we are the primary obligor and are responsible for paying gaming taxes and other license payments owed as the gaming licensee for the related online gaming activities. We are reimbursed for these taxes and other payments by the third December 31, 2023 , 2022 2021 Our five Accounting Standards Codification ("ASC") 321, Accounting for Investments in Equity Securities not may not Concentration of Credit Risk Financial instruments that subject us to credit risk consist of cash equivalents and accounts receivable. Our policy is to limit the amount of credit exposure to any one may Concentration of credit risk, with respect to gaming receivables, is limited through our credit evaluation process. We issue markers to approved gaming customers only following credit checks and investigations of creditworthiness. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States ("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") 2021 08, 805 2021 08" In October 2021, 2021 08 2021 08 606, Revenue Recognition 2021 08 December 15, 2022, 2021 08 third 2022, 2, Acquisition ASU 2021 05, 842 2021 05" In July 2021, 2021 05 not 2021 05 December 15, 2021, 2021 05 first 2022, not ASU 2020 01, 321, Ventures, Topic 323, 815 ("Update 2020 01" In January 2020, 2020 01 321, 323, 815, 2020 01 December 15, 2020, 2020 01 first 2021 not ASU 2019 12, 740, ("Update 2019 12" In December 2019, 2019 12 740. 2019 12 December 15, 2020. 2019 12 January 1, 2021 not Recently Issued Accounting Pronouncements ASU 2023 09, 740, ("Update 2023 09" In December 2023, 2023 09 2023 09 December 15, 2024, 2023 09 ASU 2023 07, 280, ("Update 2023 07" In November 2023, 2023 07 2023 07 December 15, 2023, December 15, 2024, 2023 07 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 - Acquisition and Divest

Note 2 - Acquisition and Divestitures	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Mergers, Acquisitions and Dispositions Disclosures [Text Block]	NOTE 2. Pala Interactive On November 1, 2022, March 28, 2022, Boyd Interactive is an innovative online gaming te chnology comp B2B B2C Online 14, Segment Information Consideration Transferred The fair value of the consideration transferred on the date of the Merger Agreement included the purchase price of the net assets transferred. The total gross cash consideration was $175.2 million (with $7.3 million of cash acquired, for total cash paid for acquisitions, net of cash received of $167.9 million). Status of Purchase Price Allocation The Company followed the acquisition method of accounting pursuant to FASB ASC Topic 805. third second 2023, no December 31, 2022 The following table summarizes the purchase price allocation as of the acquisition date of November 1, 2022: (In thousands) As Recorded Current assets $ 10,456 Property and equipment 445 Other assets 740 Intangible assets 77,000 Total acquired assets 88,641 Current liabilities 4,462 Other liabilities 3,007 Total liabilities assumed 7,469 Net identifiable assets acquired 81,172 Goodwill 94,037 Net assets acquired $ 175,209 The following table summarizes the values assigned to acquired property and equipment and estimated useful lives: Useful Lives (In thousands) (in years) As Recorded Buildings and improvements 5 $ 22 Furniture and equipment 2 - 5 423 Property and equipment acquired $ 445 The following table summarizes the values assigned to acquired intangible assets and weighted average useful lives of definite-lived intangible assets: Useful Lives (In thousands) (in years) As Recorded Developed technology 10 $ 36,000 B2B relationships 7 - 10 28,000 B2C relationships 12 13,000 Total intangible assets acquired $ 77,000 The goodwill recognized is the excess of the purchase price over the values assigned to the assets acquired and liabilities assumed. All of the goodwill was assigned to reporting units included in the Online segment. All of the goodwill, except $7.8 The Company expensed acquisition related costs of $0.7 million and $5.5 million during the years ended December 31, 2023 2022 The revenue and earnings from the Merger are not December 31, 2022. January 1, 2022, not December 31, 2022.

Note 3 - Property and Equipment

Note 3 - Property and Equipment, Net	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	NOTE 3. Property and equipment, net consists of the following: December 31, (In thousands) 2023 2022 Land $ 338,469 $ 334,368 Buildings and improvements 3,237,863 3,172,676 Furniture and equipment 1,742,666 1,707,212 Riverboats and barges 241,826 241,898 Construction in progress 182,710 87,612 Total property and equipment 5,743,534 5,543,766 Less accumulated depreciation (3,201,022 ) (3,149,530 ) Property and equipment, net $ 2,542,512 $ 2,394,236 Construction in progress primarily relates to costs capitalized in conjunction with major improvements that have not not Depreciation expense for the years ended December 31, 2023 , 2022 2021

Note 4 - Intangible Assets

Note 4 - Intangible Assets	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Goodwill and Intangible Assets Disclosure [Text Block]	NOTE 4. Intangible assets consist of the following: December 31, 2023 Weighted Useful Life Gross Accumulated Effect of Foreign Remaining Carrying Accumulated Impairment Currency Intangible (In thousands) (in years) Value Amortization Losses Exchange Assets, Net Amortizing intangibles Customer relationships 0.1 $ 35,050 $ (35,010 ) $ — $ — $ 40 Host agreements 9.4 58,000 (21,589 ) — — 36,411 Development agreement 5.6 21,373 (4,198 ) — — 17,175 Developed technology 8.5 39,981 (4,482 ) — 225 35,724 B2B relationships 6.0 28,000 (4,566 ) — 52 23,486 B2C relationships 10.8 13,000 (1,264 ) — — 11,736 195,404 (71,109 ) — 277 124,572 Indefinite lived intangible assets Trademarks Indefinite 199,900 — (32,275 ) — 167,625 Gaming license rights Indefinite 1,378,081 (33,960 ) (243,474 ) — 1,100,647 1,577,981 (33,960 ) (275,749 ) — 1,268,272 Balances, December 31, 2023 $ 1,773,385 $ (105,069 ) $ (275,749 ) $ 277 $ 1,392,844 December 31, 2022 Weighted Useful Life Gross Accumulated Effect of Foreign Remaining Carrying Accumulated Impairment Currency Intangible (In thousands) (in years) Value Amortization Losses Exchange Assets, Net Amortizing intangibles Customer relationships 0.6 $ 63,050 $ (62,070 ) $ — $ — $ 980 Host agreements 10.4 58,000 (17,722 ) — — 40,278 Development agreement 6.6 21,373 (1,145 ) — — 20,228 Developed technology 9.8 36,445 (600 ) — 53 35,898 B2B relationships 7.0 28,000 (652 ) — 12 27,360 B2C relationships 11.8 13,000 (181 ) — — 12,819 219,868 (82,370 ) — 65 137,563 Indefinite lived intangible assets Trademarks Indefinite 204,000 — (36,375 ) — 167,625 Gaming license rights Indefinite 1,378,081 (33,960 ) (222,174 ) — 1,121,947 1,582,081 (33,960 ) (258,549 ) — 1,289,572 Balances, December 31, 2022 $ 1,801,949 $ (116,330 ) $ (258,549 ) $ 65 $ 1,427,135 Amortizing Intangible Assets Customer Relationships Customer relationships represent the value of repeat business associated with our customer loyalty programs. The value of customer relationships is determined using a multi-period excess earnings method, which is a specific discounted cash flow model. The value is determined at an amount equal to the present value of the incremental after-tax cash flows attributable only to these customers, discounted to present value at a risk-adjusted rate of return. With respect to the application of this methodology, we used the following significant projections of future cash flows, assumptions and estimates: revenue of our rated customers, based on expected level of play; promotional allowances provided to these existing customers; attrition rate related to these customers; operating expenses; general and administrative expenses; trademark expense; discount rate; and the present value of tax benefit. Host Agreements Host agreements represent the value associated with the host establishment relationships of our distributed gaming operator. The value of host agreements is determined using a multi-period excess earnings method, which is a specific discounted cash flow model. The value is determined at an amount equal to the present value of the incremental after-tax cash flows attributable only to these establishments, discounted to present value at a risk-adjusted rate of return. Development Agreement Development agreement is an acquired contract with Wilton Rancheria under which the Company developed the Sky River Casino on the Wilton Rancheria's land. Amortization of this asset began on August 15, 2022, Developed Technology Developed technology represents the value associated with our online gaming platform. The value is determined using the relief from royalty method, which presumes that without ownership of such technology, we would have to make a stream of payments to a technology owner in return for the right to use their technology. By virtue of this asset, we avoid any such payments and record the related intangible value of our ownership of the technology. We used the following significant projections of future cash flows, assumptions and estimates to determine value under the relief from royalty method: revenue from online gaming activities; royalty rate; tax expense; obsolescence rate; discount rate; and present value of tax benefit. B2B B2C B2B B2C B2B B2C Indefinite Lived Intangible Assets Trademarks Trademarks are based on the value of our brands, which reflect the level of service and quality we provide and from which we generate repeat business. Trademarks are valued using the relief from royalty method, which presumes that without ownership of such trademark, we would have to make a stream of payments to a brand or franchise owner in return for the right to use their name. By virtue of this asset, we avoid any such payments and record the related intangible value of our ownership of the trade name. We used the following significant projections of future cash flows, assumptions and estimates to determine value under the relief from royalty method: revenue from gaming and hotel activities; royalty rate; tax expense; terminal growth rate; discount rate; and the present value of tax benefit. Gaming License Rights Gaming license rights represent the value of the license to conduct gaming in certain jurisdictions, which is subject to highly extensive regulatory oversight, and a limitation on the number of licenses available for issuance therein. In the majority of cases, the value of our gaming licenses is determined using a multi-period excess earnings method, which is a specific discounted cash flow model. The value is determined at an amount equal to the present value of the incremental after-tax cash flows attributable only to future gaming revenue, discounted to present value at a risk-adjusted rate of return. With respect to the application of this methodology, we used the following significant projections of future cash flows, assumptions and estimates: gaming revenues; gaming operating expenses; general and administrative expenses; tax expense; terminal value; and discount rate. In two Activity for the Years Ended December 31, 2023 2022 2021 The following table sets forth the changes in these intangible assets: (In thousands) Customer Relationships Host Agreements Development Agreement Developed Technology B2B Relationships B2C Relationships Trademarks Gaming License Rights Intangible Assets, Net Balance, January 1, 2021 $ 13,038 $ 48,011 $ 21,373 $ — $ — $ — $ 179,200 $ 1,120,551 $ 1,382,173 Additions — — — — — — — 1,250 1,250 Impairments — — — — — — (2,400 ) — (2,400 ) Amortization (8,736 ) (3,867 ) — — — — — — (12,603 ) Balance, December 31, 2021 4,302 44,144 21,373 — — — 176,800 1,121,801 1,368,420 Additions — — — 36,445 28,000 13,000 — 146 77,591 Impairments — — — — — — (9,175 ) — (9,175 ) Amortization (3,322 ) (3,866 ) (1,145 ) (600 ) (652 ) (181 ) — — (9,766 ) Effect of foreign currency exchange — — — 53 12 — — — 65 Balance, December 31, 2022 980 40,278 20,228 35,898 27,360 12,819 167,625 1,121,947 1,427,135 Additions — — — 3,536 — — — — 3,536 Impairments — — — — — — — (21,300 ) (21,300 ) Amortization (940 ) (3,867 ) (3,053 ) (3,882 ) (3,914 ) (1,083 ) — — (16,739 ) Effect of foreign currency exchange — — — 172 40 — — — 212 Balance, December 31, 2023 $ 40 $ 36,411 $ 17,175 $ 35,724 $ 23,486 $ 11,736 $ 167,625 $ 1,100,647 $ 1,392,844 Future Amortization Customer relationships are being amortized on an accelerated basis over a weighted average original useful life of five seven B2B B2C (In thousands) Customer Relationships Host Agreements Development Agreement Developed Technology B2B Relationships B2C Relationships Total For the year ending December 31, 2024 $ 40 $ 3,867 $ 3,053 $ 4,555 $ 3,966 $ 1,083 $ 16,564 2025 — 3,867 3,053 4,409 3,914 1,083 16,326 2026 — 3,867 3,053 4,409 3,914 1,083 16,326 2027 — 3,867 3,053 4,408 3,914 1,083 16,325 2028 — 3,867 3,053 4,143 3,914 1,083 16,060 Thereafter — 17,076 1,910 13,800 3,864 6,321 42,971 Total future amortization $ 40 $ 36,411 $ 17,175 $ 35,724 $ 23,486 $ 11,736 $ 124,572 Trademarks and gaming license rights are not Impairments As a result of our annual 2023 fourth 2023 As a result of our third 2022 2022 fourth 2022 of $3.6 million for trademarks related to our Midwest & South segment As a result of our annual 2021

Note 5 - Goodwill

Note 5 - Goodwill	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Goodwill Disclosure [Text Block]	NOTE 5. Goodwill consists of the following: December 31, 2023 Effect of Gross Accumulated Foreign Carrying Accumulated Impairment Currency Goodwill, (In thousands) Value Amortization Losses Exchange Net Goodwill, net by Segment Las Vegas Locals $ 593,567 $ — $ (188,079 ) $ — $ 405,488 Downtown Las Vegas 6,997 (6,134 ) — — 863 Midwest & South 636,269 — (107,470 ) — 528,799 Online 94,037 — (82,000 ) 154 12,191 Managed & Other 30,529 — (30,529 ) — — Balances, December 31, 2023 $ 1,361,399 $ (6,134 ) $ (408,078 ) $ 154 $ 947,341 December 31, 2022 Effect of Gross Accumulated Foreign Carrying Accumulated Impairment Currency Goodwill, (In thousands) Value Amortization Losses Exchange Net Goodwill, net by Segment Las Vegas Locals $ 593,567 $ — $ (188,079 ) $ — $ 405,488 Downtown Las Vegas 6,997 (6,134 ) — — 863 Midwest & South 636,269 — (107,470 ) — 528,799 Online 94,037 — — 20 94,057 Managed & Other 30,529 — (25,992 ) — 4,537 Balances, December 31, 2022 $ 1,361,399 $ (6,134 ) $ (321,541 ) $ 20 $ 1,033,744 Goodwill as of December 31, 2022 first 2023 December 31, 2022 not 14, Segment Information Impairments and Other Charges During the year ended December 31, 2023, During the year ended December 31, 2022, During the year ended December 31, 2021, no The following table sets forth the changes in our goodwill, net, during the years ended December 31, 2023 , 2022 2021 (In thousands) Goodwill, Net Balance, January 1, 2021 $ 971,287 Account activity — Balance, December 31, 2021 971,287 Additions 94,037 Effect of foreign currency exchange 20 Impairments (31,600 ) Balance, December 31, 2022 1,033,744 Effect of foreign currency exchange 134 Impairments (86,537 ) Balance, December 31, 2023 $ 947,341

Note 6 - Accrued Liabilities

Note 6 - Accrued Liabilities	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Accounts Payable and Accrued Liabilities Disclosure [Text Block]	NOTE 6. Accrued liabilities consist of the following: December 31, December 31, (In thousands) 2023 2022 Payroll and related $ 82,327 $ 73,619 Interest 17,841 17,864 Gaming 68,749 77,638 Player loyalty program 23,850 25,852 Advance deposits 15,511 20,792 Outstanding chips 8,164 7,704 Dividends payable 15,508 15,476 Operating leases 98,867 88,776 Other 96,562 84,192 Total accrued liabilities $ 427,379 $ 411,913

Note 7 - Long-term Debt

Note 7 - Long-term Debt	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Long-Term Debt [Text Block]	NOTE 7. Long-term debt, net of current maturities and debt issuance costs, consists of the following: December 31, 2023 Interest Unamortized Rates at Origination December 31, Outstanding Fees and Long-Term (In thousands) 2023 Principal Costs Debt, Net Credit facility 7.164 % $ 1,046,300 $ (13,403 ) $ 1,032,897 4.750% senior notes due 2027 4.750 % 1,000,000 (7,792 ) 992,208 4.750% senior notes due 2031 4.750 % 900,000 (10,111 ) 889,889 Other 5.208 % 504 — 504 Total long-term debt 2,946,804 (31,306 ) 2,915,498 Less current maturities 44,275 — 44,275 Long-term debt, net $ 2,902,529 $ (31,306 ) $ 2,871,223 December 31, 2022 Interest Unamortized Rates at Origination December 31, Outstanding Fees and Long-Term (In thousands) 2022 Principal Costs Debt, Net Credit facility 6.166 % $ 1,187,800 $ (17,865 ) $ 1,169,935 4.750% senior notes due 2027 4.750 % 1,000,000 (9,740 ) 990,260 4.750% senior notes due 2031 4.750 % 900,000 (11,460 ) 888,540 Other 5.208 % 674 — 674 Total long-term debt 3,088,474 (39,065 ) 3,049,409 Less current maturities 44,275 — 44,275 Long-term debt, net $ 3,044,199 $ (39,065 ) $ 3,005,134 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 Amounts Outstanding The outstanding principal amounts under the Credit Facility are comprised of the following: December 31, December 31, (In thousands) 2023 2022 Revolving Credit Facility $ 180,000 $ 285,000 Term A Loan 803,000 847,000 Swing Loan 63,300 55,800 Total outstanding principal amounts $ 1,046,300 $ 1,187,800 The Revolving Credit Facility and the Term A Loan mature on March 2, 2027 ( With a total revolving credit commitment of $1,450.0 million available under the Credit Facility, $180.0 million and $63.3 million in borrowings outstanding on the Revolving Credit Facility and on the Swing Loan, respectively, and $13.4 million allocated to support various letters of credit, there is a remaining contractual availability under the Credit Facility of $1,193.3 million at December 31, 2023 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% and is 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, either: (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, 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 Agreement, 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 September 2023, no 1.00 1.00. Current Maturities of Our Indebtedness We classified certain non-extending balances under our Credit Facility as a current maturity, as such amounts come due within the next twelve Senior Notes 4.750% June 2031 On June 8, 2021 June 2031 4.750% 2031 4.750% 2031 March 15 September 15 4.750% 2031 June 15, 2031 100% 4.750% 2031 6.375% April 2026 ( "6.375% 6.000% August 2026 ( "6.000% In conjunction with the issuance of the 4.750% 2031 2031 The 4.750% Senior Notes due 2031 4.750% 2031, 4.750% 2031 4.750% 2031 4.750% 2031 4.750% 2031, not 4.750% 2031 At any time prior to June 15, 2026, may 4.750% 2031 June 15, 2024, may 40% 4.750% 2031 4.750% December 2027 On December 3, 2019 December 2027 4.750% 2027" 4.750% 2027 June 1 December 1 2027 December 1, 2027 4.750% 2027 6.875% 2023 In conjunction with the issuance of the 4.750% 2027, 4.750% 2027 The 4.750% 2027 4.750% 2027, 4.750% 2027 4.750% 2027 4.750% 2027 4.750% 2027, 4.750% 2027 not 4.750% 2027. At any time after December 1, 2022 may 4.750% 2027 2024 In connection with the private placement of the 4.750% 2027, 4.750% 2027. July 2020. August 20, 2020 Redemption of 8.625% Senior Notes due June 2025 On November 5, 2021, June 2025 ( "8.625% 8.625% 8.625% June 1, 2022, 8.625% Redemption of 6.000% August 2026 On June 9, 2021, 2026 "6.000% 4.750% 2031 Redemption of 6.375% April 2026 On June 9, 2021, 2026 "6.375% 4.750% 2031. Loss on Early Extinguishments and Modifications of Debt The components of the loss on early extinguishments and modifications of debt are as follows: Year Ended December 31, (In thousands) 2023 2022 2021 6.375% Senior Notes premium fees paid $ — $ — $ 23,910 6.375% Senior Notes deferred finance charges written off — — 6,370 6.000% Senior Notes premium fees paid — — 27,953 6.000% Senior Notes deferred finance charges written off — — 7,240 8.625% Senior Notes premium fees paid — 12,939 25,873 8.625% Senior Notes deferred finance charges written off — 3,570 3,732 Prior Credit Facility deferred finance charges written off — 3,306 — Prior Credit Facility debt modification fees paid — — 77 Total loss on early extinguishments and modifications of debt $ — $ 19,815 $ 95,155 Covenant Compliance As of December 31, 2023 The indentures governing the notes issued by the Company contain provisions that allow for the incurrence of additional indebtedness, if after giving effect to such incurrence, the coverage ratio (as defined in the respective indentures, essentially a ratio of the Company's consolidated EBITDA to fixed charges, including interest) for the Company's trailing four 1.0. may December 31, 2023 Scheduled Maturities of Long-Term Debt The scheduled maturities of long-term debt are as follows: (In thousands) Total For the year ending December 31, 2024 $ 44,275 2025 44,229 2026 44,000 2027 1,914,300 2028 — Thereafter 900,000 Total outstanding principal of long-term debt $ 2,946,804

Note 8 - Income Taxes

Note 8 - Income Taxes	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Income Tax Disclosure [Text Block]	NOTE 8. Deferred Income Tax Assets and Liabilities Deferred income tax assets and liabilities are provided to record the effects of temporary differences between the tax basis of an asset or liability and its amount as reported in our consolidated balance sheets. These temporary differences result in taxable or deductible amounts in future years. The components comprising our deferred income tax assets and liabilities are as follows: December 31, (In thousands) 2023 2022 Deferred income tax assets State net operating loss carryforwards $ 47,020 $ 53,889 Operating lease liability 170,351 178,014 Share-based compensation 14,301 13,119 Other 28,362 40,144 Gross deferred income tax assets 260,034 285,166 Valuation allowance (10,175 ) (59,398 ) Deferred income tax assets, net of valuation allowance 249,859 225,768 Deferred income tax liabilities Difference between book and tax basis of property and intangible assets 334,772 328,062 State tax liability 25,066 32,720 Right-of-use asset 166,600 174,373 Other 12,247 9,222 Gross deferred income tax liabilities 538,685 544,377 Deferred income tax liabilities, net $ 288,826 $ 318,609 At December 31, 2023 may 2024 2043 not may Valuation Allowance on Deferred Tax Assets Management assesses available positive and negative evidence to estimate if sufficient future taxable income will be generated to use the existing deferred tax assets. In evaluating our ability to recover deferred tax assets, we consider whether it is more likely than not not We have maintained a valuation allowance against certain federal and state deferred tax assets as of December 31, 2023 December 31, 2023 Provision for Income Taxes A summary of the provision for income taxes is as follows: Year Ended December 31, (In thousands) 2023 2022 2021 Current Federal $ 148,726 $ 129,424 $ — State 14,937 10,843 6,100 Total current taxes provision 163,663 140,267 6,100 Deferred Federal 18,930 44,115 122,796 State (49,709 ) 5,047 11,197 Total deferred taxes provision (30,779 ) 49,162 133,993 Provision for income taxes $ 132,884 $ 189,429 $ 140,093 The following table provides a reconciliation between the federal statutory rate and the effective income tax rate, expressed as a percentage of income before income taxes: Year Ended December 31, (In thousands) 2023 2022 2021 Tax at federal statutory rate 21.0 % 21.0 % 21.0 % State income taxes, net of federal benefit (3.7 )% 1.5 % 2.3 % Compensation-based credits (0.3 )% (0.3 )% (0.1 )% Nondeductible expenses 0.2 % 0.2 % 0.1 % Tax exempt interest — % — % (0.1 )% Company provided benefits 0.4 % 0.4 % (0.1 )% Other, net — % 0.1 % 0.1 % Effective tax rate 17.6 % 22.9 % 23.2 % Our tax provision for the year ended December 31, 2023 second 2023 Our tax provision for the year ended December 31, 2022 Our tax provision for the year ended December 31, 2021 Status of Examinations We generated net operating losses on our federal income tax returns for years 2011 2013 2020 2021. As it relates to our material state tax returns, we are subject to examination for tax years ended on or after December 31, 2014. iod October 2024 November 2027. We believe that we have adequately reserved for any tax liability; however, the ultimate resolution of these examinations may not Other Long-Term Tax Liabilities The impact of an uncertain income tax position taken in our income tax return is recognized at the largest amount that is more-likely-than- not not 50% December 31, 2023 2022 December 31, 2023, 2022 2021 no not twelve

Note 9 - Commitments and Contin

Note 9 - Commitments and Contingencies	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	NOTE 9. Commitments Capital Spending and Development We continually perform on-going refurbishment and maintenance at our facilities to maintain our standards of quality. Certain of these maintenance costs are capitalized, if such improvement or refurbishment extends the life of the related asset, while other maintenance costs that do not Kansas Management Contract As part of Kansas Star's Contract to Serve as Lottery Gaming Facility Manager for the South Central Gaming Zone on behalf of the Kansas Lottery (the "Kansas Management Contract"), approved by the Kansas Racing and Gaming Commission on January 11, 2011, Mulvane Development Agreement On March 7, 2011, All infrastructure improvements to the Kansas Star site under the Mulvane Development Agreement are complete and the City of Mulvane issued $19.7 million in general obligation bonds related to these infrastructure improvements. At both December 31, 2023 and 2022 , under the Mulvane Development Agreement, Kansas Star recorded million, December 31, 2023 2022 2028. three Minimum Assessment Agreement In 2007, not Interest costs under the Minimum Assessment Agreement obligation are expensed as incurred. As of December 31, 2023 2022 million at each date 2036. Public Parking Facility Agreement Diamond Jo Dubuque has an agreement with the City for use of the public parking facility adjacent to Diamond Jo Dubuque's casino and owned and operated by the City (the "Parking Facility Agreement"). The Parking Facility Agreement calls for: (i) the payment by the Company for the reasonable and necessary actual operating costs incurred by the City for the operation, security, repair and maintenance of the public parking facility; and (ii) the payment by the Company to the City of $80 per parking space in the public parking facility per year, subject to annual increases based on any increase in the Consumer Price Index, which funds will be deposited into a special sinking fund and used by the City for capital expenditures necessary to maintain the public parking facility. Operating costs of the parking facility incurred by Diamond Jo Dubuque are expensed as incurred. Deposits to the sinking fund are recorded as other assets. When the sinking fund is used for capital improvements, such amounts are capitalized and amortized over their remaining useful life. Iowa Qualified Sponsoring Organization Agreements Diamond Jo Dubuque and Diamond Jo Worth are required to pay their respective qualified sponsoring organization, who hold a joint gaming license with Diamond Jo Dubuque and Diamond Jo Worth, a certain percentage of the casino’s adjusted gross receipts on an ongoing basis. Diamond Jo Dubuque pays 4.50% on slot and table game revenues and 0.75% on sports wagering revenue. Diamond Jo Worth pays 5.76% on slot and table game revenues and 0.75% on sports wagering revenue. Diamond Jo Dubuque expensed $3.5 million, $3.3 million and $3.5 million, during the years ended December 31, 2023 2022 2021 December 31, 2023 2022 2021 December 31, 2030. March 31, 2025, ten Development Agreement In September 2011, In July 2012, January 2017, February 2017, September 2017, October 2018, 2022, August 15, 2022, The pre-development costs financed by us, and the cost of the land and parking lot financed by us, are to be repaid under the terms of a note receivable with Wilton Rancheria bearing interest at 12.5% and payment timing and the payment amount are subject to an excess cash flow waterfall payment prioritization and maintenance of a certain leverage ratio, among other restrictions under Wilton Rancheria's third 10 December 31, 2022. December 31, 2022. third March 2023 first 2023 , first 2023 , December 31, 2023. December 31, 2023 December 31, 2023, Separately, the management agreement provides for us to manage the gaming facility upon opening for a period of seven $76.9 milli December 31, 2023 2022, December 31, 2022, one Master Lease Agreements A Boyd subsidiary, Boyd TCIV, entered into the Master Lease ("Boyd TCIV Master Lease") pursuant to which the landlord agreed to lease to Boyd TCIV the facilities associated with Ameristar Kansas City, Ameristar St. Charles, Belterra Resort and Ogle Haus, LLC, commencing on October 15, 2018 April 30, 2026 may five five third On May 6, 2020, Rent expense associated with these Master Leases is recorded in master lease rent expense on the consolidated statements of operations for each of the years ended December 31, 2023 2022 2021 Contingencies Legal Matters We are parties to various legal proceedings arising in the ordinary course of business. We believe that not Hurricane Laura Insurance Recovery On August 27, 2020, three third 2022, December 31, 2022, 2020

Note 10 - Leases

Note 10 - Leases	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Lessee, Operating Leases [Text Block]	NOTE 10. We have operating and finance leases primarily for four one one December 31, 2023 2022 2021 million As part of our annual 2021 The components of lease expense were as follows: Year Ended December 31, (In thousands) 2023 2022 Operating lease cost $ 161,190 $ 153,961 Short-term lease cost — (685 ) Supplemental cash flow information related to leases was as follows: Year Ended December 31, (In thousands) 2023 2022 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 158,785 $ 155,085 Right-of-use assets obtained in exchange for lease obligations: Operating leases 41,840 32,080 Supplemental balance sheet information related to leases was as follows: December 31, (In thousands, except lease term and discount rate) 2023 2022 Operating Leases Operating lease right-of-use assets, including favorable lease rates asset $ 793,335 $ 830,345 Current lease liabilities (included in accrued liabilities) $ 98,867 $ 88,776 Operating lease liabilities 711,387 758,440 Total operating lease liabilities $ 810,254 $ 847,216 Weighted Average Remaining Lease Term Operating leases (in years) 14.9 15.5 Weighted Average Discount Rate Operating leases 8.4 % 8.7 % Maturities of lease liabilities are as follows: (In thousands) Operating Leases For the year ending December 31, 2024 $ 157,839 2025 157,609 2026 121,211 2027 120,324 2028 119,623 Thereafter 790,691 Total lease payments 1,467,297 Less imputed interest (657,043 ) Less current portion (included in accrued liabilities) (98,867 ) Long-term portion of operating lease liabilities $ 711,387 Future minimum rental income, which is primarily related to retail and restaurant facilities located within our properties, is as follows: (In thousands) Minimum Rental Income For the year ending December 31, 2024 $ 2,733 2025 1,209 2026 544 2027 456 2028 371 Thereafter 665 Total $ 5,978

Note 11 - Stockholders' Equity

Note 11 - Stockholders' Equity and Stock Incentive Plans	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Shareholders' Equity and Share-Based Payments [Text Block]	NOTE 11. Share Repurchase Program We have in the past, and may may October 21, 2021, June 1, 2022, May 4, 2023. December 31, 2023 , 2022 2021 December 31, 2023 We are not may 10b5 1 may The following table provides information regarding share repurchases during the referenced periods. ( 1 For the Year Ended December 31, (In thousands, except per share data) 2023 2022 2021 Shares repurchased (2) 6,537 9,424 1,310 Total cost, including brokerage fees (3) $ 412,655 $ 541,642 $ 80,782 Average repurchase price per share (4) $ 63.13 $ 57.48 $ 61.67 ( 1 twelve December 31, 2023 , 2022 2021 not December 31 ( 2 ( 3 1% 2022 January 1, 2023. ( 4 may not 1% Subject to applicable corporate securities laws, repurchases under our share repurchase program may not Dividends Dividends are declared at the discretion of our Board of Directors. We are subject to certain limitations regarding the payment of dividends, such as restricted payment limitations contained in our Credit Agreement and the indentures for our outstanding senior notes. On February 3, 2022, March 25, 2020 19 December 31, 2023 Declaration date Record date Payment date Amount per share February 3, 2022 March 15, 2022 April 15, 2022 $ 0.15 June 1, 2022 June 30, 2022 July 15, 2022 0.15 September 15, 2022 September 30, 2022 October 15, 2022 0.15 December 8, 2022 December 19, 2022 January 15, 2023 0.15 February 14, 2023 March 15, 2023 April 15, 2023 0.16 May 4, 2023 June 15, 2023 July 15, 2023 0.16 August 15, 2023 September 15, 2023 October 15, 2023 0.16 December 7, 2023 December 22, 2023 January 15, 2024 0.16 Stock Incentive Plan In April 2020, 2020 "2020 2012 "2012 ten 2020 2012 2012 2012 2012 2012 2020 December 31, 2023 2020 December 31, 2023 Grants made under the 2020 Stock Options Options granted under the 2020 three 2012 2020 no ten not 2023 2022 2021 Summarized stock option plan activity is as follows: Weighted- Weighted- Average Average Remaining Aggregate Options Option Price Term Intrinsic Value (In years) (In thousands) Outstanding at January 1, 2021 645,348 $ 14.07 Granted — — Canceled — — Exercised (371,016 ) 11.88 Outstanding at December 31, 2021 274,332 17.02 Granted — — Canceled — — Exercised (165,951 ) 18.61 Outstanding at December 31, 2022 108,381 14.58 Granted — — Canceled — — Exercised (32,000 ) 9.86 Outstanding at December 31, 2023 76,381 $ 16.56 1.9 $ 3,517 Exercisable at December 31, 2022 108,381 $ 14.58 2.3 $ 4,329 Exercisable at December 31, 2023 76,381 $ 16.56 1.9 $ 3,517 Share-based compensation costs related to stock option awards are calculated based on the fair value of each option grant on the date of the grant using the Black-Scholes option pricing model. The following table summarizes the information about stock options outstanding and exercisable at December 31, 2023 Options Outstanding Options Exercisable Weighted- Average Remaining Weighted- Weighted- Number Contractual Average Number Average Range of Exercise Prices Outstanding Life (Years) Exercise Price Exercisable Exercise Price $11.57 23,431 0.9 $ 11.57 23,431 $ 11.57 17.75 28,708 2.9 17.75 28,708 17.75 19.98 24,242 1.8 19.98 24,242 19.98 $11.57-$19.98 76,381 1.9 16.56 76,381 16.56 The total intrinsic value of in-the-money options exercised during the years ended December 31, 2023 , 2022 2021 December 31, 2023 , 2022 2021 December 31, 2023 Restricted Stock Units Our 2020 may may not not 2020 We grant RSUs to certain members of management of the Company, which represents a contingent right to receive one third We also annually award RSUs to certain members of our Board of Directors. RSU grants issued in 2020 2021 Summarized RSU activity is as follows: Weighted- Restricted Average Grant Stock Units Date Fair Value Outstanding at January 1, 2021 1,227,753 Granted 456,492 $ 52.59 Canceled (27,782 ) Awarded (466,633 ) Outstanding at December 31, 2021 1,189,830 Granted 259,030 $ 67.73 Canceled (29,273 ) Awarded (501,339 ) Outstanding at December 31, 2022 918,248 Granted 304,361 $ 65.36 Canceled (14,729 ) Awarded (311,376 ) Outstanding at December 31, 2023 896,504 As of December 31, 2023 Performance Stock Units Our 2020 may may not not 2020 Each PSU represents a contingent right to receive a share of Boyd Gaming Corporation common stock; however, the actual number of common shares awarded is dependent upon the occurrence of: (i) a requisite service period; and (ii) an evaluation of specific performance conditions. The performance conditions are based on Company metrics such as net revenue growth, Earnings Before Interest, Taxes, Depreciation, Amortization and Rent under master leases ("EBITDAR") growth, EBITDAR margin growth and return on invested capital, all of which are determined over a period of time as defined in the grant agreement. Based upon actual and combined achievement, the number of shares awarded could range from zero, if no These PSUs will vest three Performance Shares Vesting The PSU grants awarded in fourth 2019, 2018 2017 first 2023 2022 2021 2019 2018 three 2017 three The PSU grant awarded in December 2019 first 2023 2019 2022 not 2023 The PSU grant awarded in December 2018 first 2022 2018 2021 not 2022 The PSU grant awarded in November 2017 first 2021 2017 2020 not 2021 Summarized PSU activity is as follows: Weighted- Performance Average Grant Stock Units Date Fair Value Outstanding at January 1, 2021 796,245 Granted 127,250 $ 55.25 Performance Adjustment (180,861 ) Canceled (2,071 ) Awarded (92,774 ) Outstanding at December 31, 2021 647,789 Granted 128,003 $ 68.41 Performance Adjustment 150,009 Canceled (2,466 ) Awarded (409,045 ) Outstanding at December 31, 2022 514,290 Granted 141,644 $ 65.24 Performance Adjustment 259,891 Canceled (1,265 ) Awarded (519,782 ) Outstanding at December 31, 2023 394,778 As of December 31, 2023 December 31, 2023 Career Shares Our Career Shares Program is a stock incentive award program for certain executive officers to provide for additional capital accumulation opportunities for retirement. The program incentivizes and rewards executives for their period of service. Our Career Shares Program was adopted in December 2006, October 2010, not not 2020 Summarized Career Shares activity is as follows: Weighted- Restricted Average Grant Stock Units Date Fair Value Outstanding at January 1, 2021 1,037,320 Granted 36,123 $ 42.12 Canceled (1,295 ) Awarded (23,510 ) Outstanding at December 31, 2021 1,048,638 Granted 24,388 $ 64.93 Canceled (2,251 ) Awarded (138,954 ) Outstanding at December 31, 2022 931,821 Granted 30,409 $ 54.39 Canceled (3,529 ) Awarded — Outstanding at December 31, 2023 958,701 As of December 31, 2023 Share-Based Compensation We account for share-based awards exchanged for employee services in accordance with the authoritative accounting guidance for share-based payments. Under the guidance, share-based compensation expense is measured at the grant date, based on the estimated fair value of the award, and is recognized as expense, net of estimated forfeitures, over the employee's requisite service period. The following table summarizes our share-based compensation costs by award type: For the Year Ended December 31, (In thousands) 2023 2022 2021 Restricted Stock Units $ 17,821 $ 16,210 $ 21,599 Performance Stock Units 13,029 16,432 14,883 Career Shares 1,529 1,424 1,291 Total share-based compensation costs $ 32,379 $ 34,066 $ 37,773 The following table provides classification detail of the total costs related to our share-based employee compensation plans reported in our consolidated statements of operations: For the Year Ended December 31, (In thousands) 2023 2022 2021 Gaming $ 1,036 $ 909 $ 873 Food & beverage 198 174 167 Room 94 82 79 Selling, general and administrative 5,263 4,618 4,437 Corporate expense 25,788 28,283 32,217 Total share-based compensation expense $ 32,379 $ 34,066 $ 37,773

Note 12 - Fair Value Measuremen

Note 12 - Fair Value Measurements	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Fair Value Disclosures [Text Block]	NOTE 12. 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: December 31, 2023 (In thousands) Balance Level 1 Level 2 Level 3 Assets Cash and cash equivalents $ 304,271 $ 304,271 $ — $ — Restricted cash 3,659 3,659 — — Investment available for sale 13,327 — — 13,327 December 31, 2022 (In thousands) Balance Level 1 Level 2 Level 3 Assets Cash and cash equivalents $ 283,472 $ 283,472 $ — $ — Restricted cash 11,593 11,593 — — Investment available for sale 13,670 — — 13,670 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, December 31, 2023 2022 Investment Available for Sale We have an investment in a single municipal bond issuance of $17.1 million aggregate principal amount of 7.5% Urban Renewal Tax Increment Revenue Bonds, Taxable Series 2007 June 1, 2037. no 3 December 31, 2023 2022 December 31, 2023 2022 not December 31, 2023 2022 December 31, 2023 2022 December 31, 2023 2022 The following tables summarize the changes in fair value of the Company’s Level 3 Year Ended December 31, (In thousands) 2023 2022 Balance at beginning of reporting period $ 13,670 $ 15,822 Total gains (losses) (realized or unrealized): Included in interest income 172 167 Included in other comprehensive income (loss) 165 (1,684 ) Purchases, sales, issuances and settlements: Settlements (680 ) (635 ) Balance at end of reporting period $ 13,327 $ 13,670 We are exposed to valuation risk on our Level 3 3 100 not The fair value of indefinite-lived intangible assets, classified in the fair value hierarchy as Level 3, 4, Intangible Assets Balances Disclosed at Fair Value The following tables provide the fair value measurement information about our note receivable and obligation under minimum assessment arrangements: December 31, 2023 Outstanding Face Carrying Estimated Fair Value (In thousands) Amount Value Fair Value Hierarchy Asset Note receivable $ 419 $ 419 $ 419 Level 3 Liabilities Obligation under assessment arrangements 20,199 17,752 23,282 Level 3 December 31, 2022 Outstanding Face Carrying Estimated Fair Value (In thousands) Amount Value Fair Value Hierarchy Asset Note receivable $ 118,162 $ 83,791 $ 82,338 Level 3 Liabilities Obligation under assessment arrangements 22,293 19,304 25,738 Level 3 The following tables provide the fair value measurement information about our long-term debt: December 31, 2023 Outstanding Face Carrying Estimated Fair Value (In thousands) Amount Value Fair Value Hierarchy Credit Facility $ 1,046,300 $ 1,032,897 $ 1,021,206 Level 2 4.750% senior notes due 2027 1,000,000 992,208 957,500 Level 1 4.750% senior notes due 2031 900,000 889,889 819,000 Level 1 Other 504 504 504 Level 3 Total debt $ 2,946,804 $ 2,915,498 $ 2,798,210 December 31, 2022 Outstanding Face Carrying Estimated Fair Value (In thousands) Amount Value Fair Value Hierarchy Credit Facility $ 1,187,800 $ 1,169,935 $ 1,183,565 Level 2 4.750% senior notes due 2027 1,000,000 990,260 928,750 Level 1 4.750% senior notes due 2031 900,000 888,540 784,125 Level 1 Other 674 674 674 Level 3 Total debt $ 3,088,474 $ 3,049,409 $ 2,897,114 The estimated fair values of our note receivable as of December 31, 2022 December 31, 2023 2022 December 31, 2023, December 31, 2023 2022 December 31, 2023 2022 2024 2025. not not Other than the retirement of the 8.625% 1 June 2022, 2 no 1, 2 3 December 31, 2023 2022

Note 13 - Employee Benefit Plan

Note 13 - Employee Benefit Plans	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Compensation and Employee Benefit Plans [Text Block]	NOTE 13. We contribute to multiemployer pension defined benefit plans under terms of collective-bargaining agreements that cover our union-represented employees. Contributions, based on wages paid to covered employees, totaled approximately $1.4 million, $1.2 million and $0.9 million for the years ended December 31, 2023 2022 2021 not not not We have retirement savings plans under Section 401 100% 401 December 31, 2023 2022 2021

Note 14 - Segment Information

Note 14 - Segment Information	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	NOTE 14. During the first 2023, three four third November 1, 2022, 1, Summary of Significant Accounting Policies, 28 Results of Operations - Total Reportable Segment Revenues and Adjusted EBITDAR We evaluate profitability based on Adjusted EBITDAR, which represents 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 extinguishments and modifications of debt, other items, net and master lease rent expense, as applicable. Total Reportable Segment Adjusted EBITDAR is the aggregate sum of the Adjusted EBITDAR for each of the properties included in our Las Vegas Locals, Downtown Las Vegas and Midwest & South segments and Adjusted EBITDAR related to the online operations in our Online segment. Results for Downtown Las Vegas include the results of our Hawaii-based travel agency and captive insurance company as our Downtown Las Vegas properties cater to the Hawaiian market. EBITDAR is a commonly used measure of performance in our industry that we believe, when considered with measures calculated in accordance with GAAP, facilitates comparisons between us and our competitors and provides our investors a more complete understanding of our operating results before the impact of investing transactions, financing transactions and income taxes. Management has historically adjusted EBITDAR when evaluating operating performance because we believe that the inclusion or exclusion of certain recurring and non-recurring items is necessary to provide a full understanding of our core operating results and as a means to evaluate period-to-period results. The following tables set forth, for the periods indicated, departmental revenues for our Reportable Segments and our Managed & Other category to reconcile to total revenues: Year Ended December 31, 2023 Food & Management Gaming Beverage Room Online Fee Other Total (In thousands) Revenue Revenue Revenue Revenue Revenue Revenue Revenue Revenues Las Vegas Locals $ 684,661 $ 90,182 $ 96,157 $ — $ — $ 57,118 $ 928,118 Downtown Las Vegas 143,899 42,252 24,986 — — 11,270 222,407 Midwest & South 1,741,068 155,983 77,974 — — 66,920 2,041,945 Online — — — 422,211 — — 422,211 Managed & Other 43,660 — — — 76,921 3,230 123,811 Total Revenues $ 2,613,288 $ 288,417 $ 199,117 $ 422,211 $ 76,921 $ 138,538 $ 3,738,492 Year Ended December 31, 2022 (1) Food & Management Gaming Beverage Room Online Fee Other Total (In thousands) Revenue Revenue Revenue Revenue Revenue Revenue Revenue Revenues Las Vegas Locals $ 700,230 $ 88,219 $ 87,726 $ — $ — $ 54,555 $ 930,730 Downtown Las Vegas 139,115 41,578 24,950 — — 9,689 215,332 Midwest & South 1,788,494 146,182 76,395 — — 64,995 2,076,066 Online — — — 253,898 — — 253,898 Managed & Other 46,891 — — — 26,905 5,555 79,351 Total Revenues $ 2,674,730 $ 275,979 $ 189,071 $ 253,898 $ 26,905 $ 134,794 $ 3,555,377 Year Ended December 31, 2021 (1) Food & Management Gaming Beverage Room Online Fee Other Total (In thousands) Revenue Revenue Revenue Revenue Revenue Revenue Revenue Revenues Las Vegas Locals $ 695,635 $ 74,771 $ 71,586 $ — $ — $ 44,062 $ 886,054 Downtown Las Vegas 105,539 28,149 15,042 — — 7,076 155,806 Midwest & South 1,855,279 127,125 67,552 — — 55,821 2,105,777 Online — — — 172,518 — — 172,518 Managed & Other 49,070 — — — — 585 49,655 Total Revenues $ 2,705,523 $ 230,045 $ 154,180 $ 172,518 $ — $ 107,544 $ 3,369,810 ( 1 December 31, 2022 2021 first 2023. The following table reconciles, for the periods indicated, our Reportable Segments and our Managed & Other category Adjusted EBITDAR to net income, as reported in our accompanying consolidated statements of operations: Year Ended December 31, (In thousands) 2023 2022 (1) 2021 (1) Adjusted EBITDAR Las Vegas Locals $ 470,971 $ 481,643 $ 473,187 Downtown Las Vegas 85,507 86,049 51,300 Midwest & South 781,673 830,782 892,090 Online 62,337 39,778 23,583 Managed & Other 84,478 40,981 11,282 Corporate expense (90,175 ) (88,724 ) (85,457 ) Adjusted EBITDAR 1,394,791 1,390,509 1,365,985 Other operating costs and expenses Deferred rent 708 768 828 Master lease rent expense 108,398 106,616 104,702 Depreciation and amortization 256,780 258,179 267,787 Share-based compensation expense 32,379 34,066 37,773 Project development, preopening and writedowns (8,935 ) (18,936 ) 31,815 Impairment of assets 107,837 40,775 8,200 Other operating items, net (4,207 ) (12,183 ) 14,776 Total other operating costs and expenses 492,960 409,285 465,881 Operating income 901,831 981,224 900,104 Other expense (income) Interest income (23,886 ) (21,530 ) (1,819 ) Interest expense, net of amounts capitalized 171,247 151,249 199,442 Loss on early extinguishments and modifications of debt — 19,815 95,155 Other, net 1,563 2,884 3,387 Total other expense, net 148,924 152,418 296,165 Income before income taxes 752,907 828,806 603,939 Income tax provision (132,884 ) (189,429 ) (140,093 ) Net income $ 620,023 $ 639,377 $ 463,846 ( 1 December 31, 2022 2021 first 2023. For purposes of this presentation, corporate expense excludes its portion of share-based compensation expense. Corporate expense represents unallocated payroll, professional fees, rent, aircraft expenses and various other expenses not Total Reportable Segment Assets The Company's assets by Reportable Segment and Managed & Other category consisted of the following amounts with assets as of December 31, 2022 first 2023: December 31, December 31, (In thousands) 2023 2022 Assets Las Vegas Locals $ 1,634,732 $ 1,613,553 Downtown Las Vegas 295,494 265,876 Midwest & South 3,805,301 3,745,476 Online 155,356 226,800 Managed & Other 124,161 207,962 Corporate 258,082 251,460 Total Assets $ 6,273,126 $ 6,311,127 Capital Expenditures The Company's capital expenditures by Reportable Segment and Managed & Other category consisted of the following with capital expenditures for the years ended December 31, 2022 2021 first 2023: Year Ended December 31, (In thousands) 2023 2022 2021 Capital Expenditures Las Vegas Locals $ 82,918 $ 37,339 $ 24,724 Downtown Las Vegas 42,233 52,423 36,954 Midwest & South 200,577 109,475 88,668 Online 224 462 — Managed & Other 5,001 4,104 2,326 Corporate 55,776 67,874 49,953 Total Capital Expenditures 386,729 271,677 202,625 Change in Accrued Capital Expenditure Additions (12,779 ) (2,522 ) (3,173 ) Cash-Based Capital Expenditures $ 373,950 $ 269,155 $ 199,452 The Company utilizes the Corporate entities to centralize the development of major renovation and other capital development projects that are included as construction in progress. After the project is complete, the corporate entities transfer the projects to the segment subsidiaries.

Note 15 - Related Party Transac

Note 15 - Related Party Transactions	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	NOTE 15. Boyd Percentage Ownership Marianne Boyd Johnson, our Executive Chair of the Board of Directors and Executive Vice President, together with her immediate family, beneficially owned approximately 28% December 31, 2023 December 31, 2023 2022 2021 no

Note 16 - Subsequent Events

Note 16 - Subsequent Events	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Subsequent Events [Text Block]	NOTE 16. We have evaluated all events or transactions that occurred after December 31, 2023 During this period, up to the filing date, we did not

Insider Trading Arrangements

Insider Trading Arrangements	12 Months Ended
	Dec. 31, 2023
Insider Trading Arr Line Items
Material Terms of Trading Arrangement [Text Block]	9B. None 10b5 1 10b5 1 December 31, 2023, 408
Rule 10b5-1 Arrangement Adopted [Flag]	false
Non-Rule 10b5-1 Arrangement Adopted [Flag]	false
Rule 10b5-1 Arrangement Terminated [Flag]	false
Non-Rule 10b5-1 Arrangement Terminated [Flag]	false

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	Organization Boyd Gaming Corporation (and together with its subsidiaries, the "Company," the "Registrant," "Boyd Gaming," "Boyd," "we" or "us") was incorporated in the state of Nevada in 1988 1975. As of December 31, 2023 "B2B" "B2C" During the first 2023, three four third November 1, 2022, 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 March 18, 2020, 19 ( 2 In addition to these properties, we own a travel agency and a captive insurance company that underwrites travel-related insurance, each located in Hawaii. Financial results for our travel agency and our captive insurance company are included in our Downtown Las Vegas segment, as our Downtown Las Vegas properties concentrate significant marketing efforts on gaming customers from Hawaii.
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation The consolidated financial statements include the accounts of the Company and its subsidiaries. Investments in unconsolidated affiliates, which are 50% not All intercompany accounts and transactions have been eliminated in consolidation.
Reclassification, Comparability Adjustment [Policy Text Block]	Recasted Consolidated Statements of Operations In the first 2023, two December 31, 2022 2021 not December 31, 2022 2021.
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: (i) amounts restricted by regulation for gaming and racing purposes; (ii) amounts restricted by regulation for the value in players' online casino gaming accounts; and (iii) advance payments received for 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 consolidated balance sheets to the total balance shown in the consolidated statements of cash flows. December 31, December 31, December 31, December 31, (In thousands) 2023 2022 2021 2020 Cash and cash equivalents $ 304,271 $ 283,472 $ 344,557 $ 519,182 Restricted cash 3,659 11,593 12,571 15,817 Total cash, cash equivalents and restricted cash $ 307,930 $ 295,065 $ 357,128 $ 534,999
Accounts Receivable [Policy Text Block]	Accounts Receivable, net Accounts receivable consist primarily of casino, hotel, market access partner online gaming tax reimbursements and other receivables. Accounts receivable are typically non-interest bearing and are initially recorded at cost. Accounts are written off when management deems the account to be uncollectible, based upon historical collection experience, the age of the receivable and other relevant economic factors. An estimated allowance for doubtful accounts is maintained to reduce our receivables to their carrying amount. As a result, the net carrying value approximates fair value. The activity comprising our allowance for doubtful accounts is as follows: Year Ended December 31, (In thousands) 2023 2022 2021 Beginning balance, January 1, $ 2,595 $ 3,338 $ 4,106 Additions 984 1,557 171 Deductions (851 ) (2,300 ) (939 ) Ending balance, December 31, $ 2,728 $ 2,595 $ 3,338
Inventory, Policy [Policy Text Block]	Inventories Inventories consist primarily of food & beverage and retail items and are stated at the lower of cost or market. Cost is determined using the weighted-average inventory method.
Property, Plant and Equipment, Policy [Policy Text Block]	Property and Equipment, net Property and equipment are stated at cost. Depreciation is computed using the straight-line method over the estimated useful lives of the assets or, for leasehold improvements, over the shorter of the asset's useful life or term of the lease. The estimated useful lives of our major components of property and equipment are: Building and improvements 3 40 Riverboats and barges 5 40 Furniture and equipment 1 12 Gains or losses on disposals of assets are recognized as incurred. Costs of major improvements are capitalized, while costs of normal repairs and maintenance are charged to expense as incurred. For an asset that is held for sale, we recognize the asset at the lower of carrying value or fair market value, less costs of disposal, as estimated based on comparable asset sales, cost and income approaches. For a long-lived asset to be held and used, we review the asset for impairment whenever events or changes in circumstances indicate that the carrying amount may not not no may
Interest Capitalization, Policy [Policy Text Block]	Capitalized Interest Interest costs associated with major construction projects are capitalized as part of the cost of the constructed assets. When no December 31, 2023 December 31, 2022 December 31, 2021
Marketable Securities, Policy [Policy Text Block]	Investment in Available for Sale Securities We have an investment in a single municipal bond issuance of $17.1 million aggregate principal amount of 7.5% Urban Renewal Tax Increment Revenue Bonds, Taxable Series 2007 December 31, 2023 2022 December 31, 2023 2022 December 31, 2023 2022 Future maturities of the City Bonds, excluding the discount, for the years ending December 31 (In thousands) For the year ending December 31, 2024 $ 730 2025 785 2026 845 2027 910 2028 975 Thereafter 12,835 Total $ 17,080
Goodwill and Intangible Assets, Intangible Assets, Policy [Policy Text Block]	Intangible Assets Intangible assets include customer relationships, host agreements, development agreements, developed technology, B2B B2C Amortizing Intangible Assets Customer relationships represent the value of repeat business associated with our customer loyalty programs and are being amortized on an accelerated method over their approximate useful life. B2B B2C seven twelve two seven For amortizing intangible assets, we review the asset for impairment whenever events or changes in circumstances indicate that the carrying amount may not not Indefinite-Lived Intangible Assets Trademarks are based on the value of our brands, which reflect the level of service and quality we provide and from which we generate repeat business. Gaming license rights represent the value of the license to conduct gaming in certain jurisdictions, which is subject to highly extensive regulatory oversight, and a limitation on the number of licenses available for issuance therein. These assets, considered indefinite-lived intangible assets, are not For indefinte-lived intangible assets, we review the asset for impairment whenever events or changes in circumstances indicate that the carrying amount may not not
Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]	Goodwill Goodwill is an asset representing the future economic benefits arising from other assets in a business combination that are not not We evaluate goodwill for impairment at the reporting until level using a weighted average allocation of both the income and market approach models or a qualitative assessment approach. In the valuation of a reporting unit's goodwill, the income approach focuses on the income-producing capability of the reporting unit. The underlying premise of this approach is that the value of a reporting unit can be measured by the present worth of the net economic benefit (cash receipts less cash outlays) to be received over the life of the reporting unit. The steps followed in applying this approach include estimating the expected after-tax cash flows attributable to the reporting unit over its life and converting these after-tax cash flows to present value through "discounting." The discounting process uses a rate of return which accounts for both the time value of money and investment risk factors. Finally, the present value of the after-tax cash flows over the life of the reporting unit is totaled to arrive at an indication of the fair value of the reporting unit. The market approach is comprised of the guideline company method, which focuses on comparing the subject company to selected reasonably similar, or "guideline", publicly-traded companies. Under this method, valuation multiples are: (i) derived from the operating data of selected guideline companies; (ii) evaluated and adjusted based on the strengths and weaknesses of the subject company relative to the selected guideline companies; and (iii) applied to the operating data of the subject company to arrive at an indication of value. In the valuation of a reporting unit, the market approach measures value based on what typical purchasers in the market have paid for assets which can be considered reasonably similar to those being valued. When the market approach is utilized, data is collected on the prices paid for reasonably comparable assets. Adjustments are made to the similar assets to compensate for differences between reasonably similar assets and the asset being valued. The application of the market approach results in an estimate of the price reasonably expected to be realized from the sale of the reporting unit.
Debt, Policy [Policy Text Block]	Long-Term Debt, Net Long-term debt, net is reported as the outstanding debt amount net of unamortized cost. Any unamortized debt issuance costs, which include legal and other direct costs related to the issuance of our outstanding debt, or discount granted to the initial purchasers or lenders upon issuance of our debt instruments is recorded as a direct reduction to the face amount of our outstanding debt. The debt issuance costs and discount are accreted to interest expense using the effective interest method over the contractual term of the underlying debt. In the event that our debt is modified, repurchased or otherwise reduced prior to its original maturity date, we evaluate whether it is a debt extinguishment or debt modification under authoritative accounting guidance and for a debt extinguishment, we ratably reduce the unamortized debt issuance costs and discount and record a loss on extinguishment of debt.
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 In performing our second twelve twelve June 30, 2023. not three June 30, 2023 not second 2023, third fourth 2023, not Other Long-Term Tax Liabilities The Company's income tax returns are subject to examination by the Internal Revenue Service ("IRS") and other tax authorities in the locations where it operates. The Company assesses potentially unfavorable outcomes of such examinations based on accounting standards for uncertain income taxes, which prescribe a minimum recognition threshold a tax position is required to meet before being recognized in the financial statements. Uncertain tax position accounting standards apply to all tax positions related to income taxes. These accounting standards utilize a two not not not Tax positions failing to qualify for initial recognition are recognized in the first not" no not"
Self Insurance Reserves Policy [Policy Text Block]	Self-Insurance Reserves We are self-insured for various insurance coverages such as property, general liability, employee health and workers' compensation costs with the appropriate levels of deductibles and retentions. Insurance claims and reserves include accruals of estimated settlements for known claims, as well as accruals of estimates for claims incurred but not The activity comprising our self-insurance reserves is as follows: Year Ended December 31, (In thousands) 2023 2022 2021 Beginning balance, January 1, $ 37,492 $ 42,563 $ 45,436 Additions Charged to costs and expenses 68,981 81,249 88,806 Payments made (72,616 ) (86,320 ) (91,679 ) Ending balance, December 31, $ 33,857 $ 37,492 $ 42,563
Stockholders' Equity, Policy [Policy Text Block]	Accumulated Other Comprehensive Income (Loss) Comprehensive income includes net income and other comprehensive income (loss). Components of the Company's comprehensive income are reported in the accompanying consolidated statements of changes in stockholders' equity and consolidated statements of comprehensive income. The accumulated other comprehensive income (loss) at December 31, 2023
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. Our lease terms may not
Revenue [Policy Text Block]	Revenue Recognition The Company’s revenue contracts with customers consist of gaming wagers (including both those made at our gaming entertainment properties and online B2C Collaborative Arrangements not We have established a player loyalty point program to encourage repeat business from frequent and active slot machine customers and other patrons. Members earn points based on gaming activity and such points can be redeemed for complimentary slot play, food & beverage, hotel rooms and other free goods and services. Gaming wager contracts involve two not not no 6, Accrued Liabilities The Company collects advance deposits from hotel customers for future hotel reservations and other future events such as banquets and ticketed events. These advance deposits represent obligations of the Company until the hotel room stay is provided to the customer or the banquet or ticketed event occurs. See Note 6, 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 6, 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 program and the estimated retail value of complimentary goods and services provided to customers (such as complimentary rooms and food & beverage). The estimated retail values related to goods and services provided to customers without charge or upon redemption of points under our player loyalty program, included in departmental revenues, and therefore reducing our gaming revenues, are as follows: Year Ended December 31, (In thousands) 2023 2022 2021 Food & beverage $ 119,202 $ 116,364 $ 104,309 Rooms 62,521 65,485 60,536 Other 8,679 8,818 6,599
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 in the consolidated statements of operations as a gaming expense for gaming entertainment properties and online expense for Boyd Interactive operations. Gaming taxes recorded as gaming expense totaled approximately $512.0 million, $523.2 million and $536.3 million for the years ended December 31, 2023 , 2022 2021 Collaborative Arrangements December 31, 2023 2022 not December 31, 2021
Advertising Cost [Policy Text Block]	Advertising Expense Direct advertising costs are expensed the first December 31, 2023 , 2022 2021
Corporate Expense Policy [Policy Text Block]	Corporate Expense Corporate expense represents unallocated payroll, professional fees, rent, aircraft costs and various other expenses that are not
Start-up Activities, Cost Policy [Policy Text Block]	Project Development, Preopening and Writedowns Project development, preopening and writedowns represent: (i) certain costs incurred and recoveries realized related to the activities associated with various acquisition opportunities, strategic initiatives, dispositions and other business development activities in the ordinary course of business; (ii) certain costs of start-up activities that are expensed as incurred in our ongoing efforts to develop gaming activities in new jurisdictions and expenses related to other new business development activities that do not
Share-Based Payment Arrangement [Policy Text Block]	Share-Based Compensation Share-based compensation expense is measured at the grant date, based on the estimated fair value of the award, and is recognized as expense, net of estimated forfeitures, over the employee's requisite service period. The requisite service period can be impacted by the provisions of the Company’s stock compensation programs that provide for automatic vesting acceleration upon retirement (including as a result of death or disability) for those long-service participants achieving defined age and years of service criteria. These acceleration provisions do not six
Foreign Currency Transactions and Translations Policy [Policy Text Block]	Currency Tra nslation The Company translates the financial statements of its foreign subsidiary that are not
Earnings Per Share, Policy [Policy Text Block]	Net Income per Share Basic net income per share is computed by dividing net income by the weighted-average number of common shares outstanding during the period. Diluted earnings per share reflects the additional dilution for all potentially-dilutive securities, such as stock options.
Collaborative Arrangement, Accounting Policy [Policy Text Block]	Collaborative Arrangements We hold a five one third Under certain of our collaborative arrangements, we are the primary obligor and are responsible for paying gaming taxes and other license payments owed as the gaming licensee for the related online gaming activities. We are reimbursed for these taxes and other payments by the third December 31, 2023 , 2022 2021 Our five Accounting Standards Codification ("ASC") 321, Accounting for Investments in Equity Securities not may not
Concentration Risk, Credit Risk, Policy [Policy Text Block]	Concentration of Credit Risk Financial instruments that subject us to credit risk consist of cash equivalents and accounts receivable. Our policy is to limit the amount of credit exposure to any one may Concentration of credit risk, with respect to gaming receivables, is limited through our credit evaluation process. We issue markers to approved gaming customers only following credit checks and investigations of creditworthiness.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States ("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") 2021 08, 805 2021 08" In October 2021, 2021 08 2021 08 606, Revenue Recognition 2021 08 December 15, 2022, 2021 08 third 2022, 2, Acquisition ASU 2021 05, 842 2021 05" In July 2021, 2021 05 not 2021 05 December 15, 2021, 2021 05 first 2022, not ASU 2020 01, 321, Ventures, Topic 323, 815 ("Update 2020 01" In January 2020, 2020 01 321, 323, 815, 2020 01 December 15, 2020, 2020 01 first 2021 not ASU 2019 12, 740, ("Update 2019 12" In December 2019, 2019 12 740. 2019 12 December 15, 2020. 2019 12 January 1, 2021 not Recently Issued Accounting Pronouncements ASU 2023 09, 740, ("Update 2023 09" In December 2023, 2023 09 2023 09 December 15, 2024, 2023 09 ASU 2023 07, 280, ("Update 2023 07" In November 2023, 2023 07 2023 07 December 15, 2023, December 15, 2024, 2023 07 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)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Cash and Cash Equivalents and Restricted Cash [Table Text Block]	December 31, December 31, December 31, December 31, (In thousands) 2023 2022 2021 2020 Cash and cash equivalents $ 304,271 $ 283,472 $ 344,557 $ 519,182 Restricted cash 3,659 11,593 12,571 15,817 Total cash, cash equivalents and restricted cash $ 307,930 $ 295,065 $ 357,128 $ 534,999
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	Year Ended December 31, (In thousands) 2023 2022 2021 Beginning balance, January 1, $ 2,595 $ 3,338 $ 4,106 Additions 984 1,557 171 Deductions (851 ) (2,300 ) (939 ) Ending balance, December 31, $ 2,728 $ 2,595 $ 3,338
Property, Plant and Equipment, Useful Life [Table Text Block]	Building and improvements 3 40 Riverboats and barges 5 40 Furniture and equipment 1 12
Investments Classified by Contractual Maturity Date [Table Text Block]	(In thousands) For the year ending December 31, 2024 $ 730 2025 785 2026 845 2027 910 2028 975 Thereafter 12,835 Total $ 17,080
Schedule of Changes in Self Insurance Reserves [Table Text Block]	Year Ended December 31, (In thousands) 2023 2022 2021 Beginning balance, January 1, $ 37,492 $ 42,563 $ 45,436 Additions Charged to costs and expenses 68,981 81,249 88,806 Payments made (72,616 ) (86,320 ) (91,679 ) Ending balance, December 31, $ 33,857 $ 37,492 $ 42,563
Schedule Of Promotional Allowances [Table Text Block]	Year Ended December 31, (In thousands) 2023 2022 2021 Food & beverage $ 119,202 $ 116,364 $ 104,309 Rooms 62,521 65,485 60,536 Other 8,679 8,818 6,599

Note 2 - Acquisition and Dive_2

Note 2 - Acquisition and Divestitures (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Business Acquisitions, by Acquisition [Table Text Block]	(In thousands) As Recorded Current assets $ 10,456 Property and equipment 445 Other assets 740 Intangible assets 77,000 Total acquired assets 88,641 Current liabilities 4,462 Other liabilities 3,007 Total liabilities assumed 7,469 Net identifiable assets acquired 81,172 Goodwill 94,037 Net assets acquired $ 175,209
Business Combination, Assets Acquired, Property, Plant, and Equipment [Table Text Block]	Useful Lives (In thousands) (in years) As Recorded Buildings and improvements 5 $ 22 Furniture and equipment 2 - 5 423 Property and equipment acquired $ 445
Schedule of Finite-Lived Intangible Assets Acquired as Part of Business Combination [Table Text Block]	Useful Lives (In thousands) (in years) As Recorded Developed technology 10 $ 36,000 B2B relationships 7 - 10 28,000 B2C relationships 12 13,000 Total intangible assets acquired $ 77,000

Note 3 - Property and Equipme_2

Note 3 - Property and Equipment, Net (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Property, Plant and Equipment [Table Text Block]	December 31, (In thousands) 2023 2022 Land $ 338,469 $ 334,368 Buildings and improvements 3,237,863 3,172,676 Furniture and equipment 1,742,666 1,707,212 Riverboats and barges 241,826 241,898 Construction in progress 182,710 87,612 Total property and equipment 5,743,534 5,543,766 Less accumulated depreciation (3,201,022 ) (3,149,530 ) Property and equipment, net $ 2,542,512 $ 2,394,236

Note 4 - Intangible Assets (Tab

Note 4 - Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Intangible Assets and Goodwill [Table Text Block]	December 31, 2023 Weighted Useful Life Gross Accumulated Effect of Foreign Remaining Carrying Accumulated Impairment Currency Intangible (In thousands) (in years) Value Amortization Losses Exchange Assets, Net Amortizing intangibles Customer relationships 0.1 $ 35,050 $ (35,010 ) $ — $ — $ 40 Host agreements 9.4 58,000 (21,589 ) — — 36,411 Development agreement 5.6 21,373 (4,198 ) — — 17,175 Developed technology 8.5 39,981 (4,482 ) — 225 35,724 B2B relationships 6.0 28,000 (4,566 ) — 52 23,486 B2C relationships 10.8 13,000 (1,264 ) — — 11,736 195,404 (71,109 ) — 277 124,572 Indefinite lived intangible assets Trademarks Indefinite 199,900 — (32,275 ) — 167,625 Gaming license rights Indefinite 1,378,081 (33,960 ) (243,474 ) — 1,100,647 1,577,981 (33,960 ) (275,749 ) — 1,268,272 Balances, December 31, 2023 $ 1,773,385 $ (105,069 ) $ (275,749 ) $ 277 $ 1,392,844 December 31, 2022 Weighted Useful Life Gross Accumulated Effect of Foreign Remaining Carrying Accumulated Impairment Currency Intangible (In thousands) (in years) Value Amortization Losses Exchange Assets, Net Amortizing intangibles Customer relationships 0.6 $ 63,050 $ (62,070 ) $ — $ — $ 980 Host agreements 10.4 58,000 (17,722 ) — — 40,278 Development agreement 6.6 21,373 (1,145 ) — — 20,228 Developed technology 9.8 36,445 (600 ) — 53 35,898 B2B relationships 7.0 28,000 (652 ) — 12 27,360 B2C relationships 11.8 13,000 (181 ) — — 12,819 219,868 (82,370 ) — 65 137,563 Indefinite lived intangible assets Trademarks Indefinite 204,000 — (36,375 ) — 167,625 Gaming license rights Indefinite 1,378,081 (33,960 ) (222,174 ) — 1,121,947 1,582,081 (33,960 ) (258,549 ) — 1,289,572 Balances, December 31, 2022 $ 1,801,949 $ (116,330 ) $ (258,549 ) $ 65 $ 1,427,135
Schedule of Changes in Intangible Assets [Table Text Block]	(In thousands) Customer Relationships Host Agreements Development Agreement Developed Technology B2B Relationships B2C Relationships Trademarks Gaming License Rights Intangible Assets, Net Balance, January 1, 2021 $ 13,038 $ 48,011 $ 21,373 $ — $ — $ — $ 179,200 $ 1,120,551 $ 1,382,173 Additions — — — — — — — 1,250 1,250 Impairments — — — — — — (2,400 ) — (2,400 ) Amortization (8,736 ) (3,867 ) — — — — — — (12,603 ) Balance, December 31, 2021 4,302 44,144 21,373 — — — 176,800 1,121,801 1,368,420 Additions — — — 36,445 28,000 13,000 — 146 77,591 Impairments — — — — — — (9,175 ) — (9,175 ) Amortization (3,322 ) (3,866 ) (1,145 ) (600 ) (652 ) (181 ) — — (9,766 ) Effect of foreign currency exchange — — — 53 12 — — — 65 Balance, December 31, 2022 980 40,278 20,228 35,898 27,360 12,819 167,625 1,121,947 1,427,135 Additions — — — 3,536 — — — — 3,536 Impairments — — — — — — — (21,300 ) (21,300 ) Amortization (940 ) (3,867 ) (3,053 ) (3,882 ) (3,914 ) (1,083 ) — — (16,739 ) Effect of foreign currency exchange — — — 172 40 — — — 212 Balance, December 31, 2023 $ 40 $ 36,411 $ 17,175 $ 35,724 $ 23,486 $ 11,736 $ 167,625 $ 1,100,647 $ 1,392,844
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	(In thousands) Customer Relationships Host Agreements Development Agreement Developed Technology B2B Relationships B2C Relationships Total For the year ending December 31, 2024 $ 40 $ 3,867 $ 3,053 $ 4,555 $ 3,966 $ 1,083 $ 16,564 2025 — 3,867 3,053 4,409 3,914 1,083 16,326 2026 — 3,867 3,053 4,409 3,914 1,083 16,326 2027 — 3,867 3,053 4,408 3,914 1,083 16,325 2028 — 3,867 3,053 4,143 3,914 1,083 16,060 Thereafter — 17,076 1,910 13,800 3,864 6,321 42,971 Total future amortization $ 40 $ 36,411 $ 17,175 $ 35,724 $ 23,486 $ 11,736 $ 124,572

Note 5 - Goodwill (Tables)

Note 5 - Goodwill (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Goodwill [Table Text Block]	December 31, 2023 Effect of Gross Accumulated Foreign Carrying Accumulated Impairment Currency Goodwill, (In thousands) Value Amortization Losses Exchange Net Goodwill, net by Segment Las Vegas Locals $ 593,567 $ — $ (188,079 ) $ — $ 405,488 Downtown Las Vegas 6,997 (6,134 ) — — 863 Midwest & South 636,269 — (107,470 ) — 528,799 Online 94,037 — (82,000 ) 154 12,191 Managed & Other 30,529 — (30,529 ) — — Balances, December 31, 2023 $ 1,361,399 $ (6,134 ) $ (408,078 ) $ 154 $ 947,341 December 31, 2022 Effect of Gross Accumulated Foreign Carrying Accumulated Impairment Currency Goodwill, (In thousands) Value Amortization Losses Exchange Net Goodwill, net by Segment Las Vegas Locals $ 593,567 $ — $ (188,079 ) $ — $ 405,488 Downtown Las Vegas 6,997 (6,134 ) — — 863 Midwest & South 636,269 — (107,470 ) — 528,799 Online 94,037 — — 20 94,057 Managed & Other 30,529 — (25,992 ) — 4,537 Balances, December 31, 2022 $ 1,361,399 $ (6,134 ) $ (321,541 ) $ 20 $ 1,033,744
Goodwill Rollforward [Table Text Block]	(In thousands) Goodwill, Net Balance, January 1, 2021 $ 971,287 Account activity — Balance, December 31, 2021 971,287 Additions 94,037 Effect of foreign currency exchange 20 Impairments (31,600 ) Balance, December 31, 2022 1,033,744 Effect of foreign currency exchange 134 Impairments (86,537 ) Balance, December 31, 2023 $ 947,341

Note 6 - Accrued Liabilities (T

Note 6 - Accrued Liabilities (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Accrued Liabilities [Table Text Block]	December 31, December 31, (In thousands) 2023 2022 Payroll and related $ 82,327 $ 73,619 Interest 17,841 17,864 Gaming 68,749 77,638 Player loyalty program 23,850 25,852 Advance deposits 15,511 20,792 Outstanding chips 8,164 7,704 Dividends payable 15,508 15,476 Operating leases 98,867 88,776 Other 96,562 84,192 Total accrued liabilities $ 427,379 $ 411,913

Note 7 - Long-term Debt (Tables

Note 7 - Long-term Debt (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Long-Term Debt Instruments [Table Text Block]	December 31, 2023 Interest Unamortized Rates at Origination December 31, Outstanding Fees and Long-Term (In thousands) 2023 Principal Costs Debt, Net Credit facility 7.164 % $ 1,046,300 $ (13,403 ) $ 1,032,897 4.750% senior notes due 2027 4.750 % 1,000,000 (7,792 ) 992,208 4.750% senior notes due 2031 4.750 % 900,000 (10,111 ) 889,889 Other 5.208 % 504 — 504 Total long-term debt 2,946,804 (31,306 ) 2,915,498 Less current maturities 44,275 — 44,275 Long-term debt, net $ 2,902,529 $ (31,306 ) $ 2,871,223 December 31, 2022 Interest Unamortized Rates at Origination December 31, Outstanding Fees and Long-Term (In thousands) 2022 Principal Costs Debt, Net Credit facility 6.166 % $ 1,187,800 $ (17,865 ) $ 1,169,935 4.750% senior notes due 2027 4.750 % 1,000,000 (9,740 ) 990,260 4.750% senior notes due 2031 4.750 % 900,000 (11,460 ) 888,540 Other 5.208 % 674 — 674 Total long-term debt 3,088,474 (39,065 ) 3,049,409 Less current maturities 44,275 — 44,275 Long-term debt, net $ 3,044,199 $ (39,065 ) $ 3,005,134
Schedule of Line of Credit Facilities [Table Text Block]	December 31, December 31, (In thousands) 2023 2022 Revolving Credit Facility $ 180,000 $ 285,000 Term A Loan 803,000 847,000 Swing Loan 63,300 55,800 Total outstanding principal amounts $ 1,046,300 $ 1,187,800
Schedule of Extinguishment of Debt [Table Text Block]	Year Ended December 31, (In thousands) 2023 2022 2021 6.375% Senior Notes premium fees paid $ — $ — $ 23,910 6.375% Senior Notes deferred finance charges written off — — 6,370 6.000% Senior Notes premium fees paid — — 27,953 6.000% Senior Notes deferred finance charges written off — — 7,240 8.625% Senior Notes premium fees paid — 12,939 25,873 8.625% Senior Notes deferred finance charges written off — 3,570 3,732 Prior Credit Facility deferred finance charges written off — 3,306 — Prior Credit Facility debt modification fees paid — — 77 Total loss on early extinguishments and modifications of debt $ — $ 19,815 $ 95,155
Schedule of Maturities of Long-Term Debt [Table Text Block]	(In thousands) Total For the year ending December 31, 2024 $ 44,275 2025 44,229 2026 44,000 2027 1,914,300 2028 — Thereafter 900,000 Total outstanding principal of long-term debt $ 2,946,804

Note 8 - Income Taxes (Tables)

Note 8 - Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	December 31, (In thousands) 2023 2022 Deferred income tax assets State net operating loss carryforwards $ 47,020 $ 53,889 Operating lease liability 170,351 178,014 Share-based compensation 14,301 13,119 Other 28,362 40,144 Gross deferred income tax assets 260,034 285,166 Valuation allowance (10,175 ) (59,398 ) Deferred income tax assets, net of valuation allowance 249,859 225,768 Deferred income tax liabilities Difference between book and tax basis of property and intangible assets 334,772 328,062 State tax liability 25,066 32,720 Right-of-use asset 166,600 174,373 Other 12,247 9,222 Gross deferred income tax liabilities 538,685 544,377 Deferred income tax liabilities, net $ 288,826 $ 318,609
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	Year Ended December 31, (In thousands) 2023 2022 2021 Current Federal $ 148,726 $ 129,424 $ — State 14,937 10,843 6,100 Total current taxes provision 163,663 140,267 6,100 Deferred Federal 18,930 44,115 122,796 State (49,709 ) 5,047 11,197 Total deferred taxes provision (30,779 ) 49,162 133,993 Provision for income taxes $ 132,884 $ 189,429 $ 140,093
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	Year Ended December 31, (In thousands) 2023 2022 2021 Tax at federal statutory rate 21.0 % 21.0 % 21.0 % State income taxes, net of federal benefit (3.7 )% 1.5 % 2.3 % Compensation-based credits (0.3 )% (0.3 )% (0.1 )% Nondeductible expenses 0.2 % 0.2 % 0.1 % Tax exempt interest — % — % (0.1 )% Company provided benefits 0.4 % 0.4 % (0.1 )% Other, net — % 0.1 % 0.1 % Effective tax rate 17.6 % 22.9 % 23.2 %

Note 10 - Leases (Tables)

Note 10 - Leases (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Lease, Cost [Table Text Block]	Year Ended December 31, (In thousands) 2023 2022 Operating lease cost $ 161,190 $ 153,961 Short-term lease cost — (685 )
Lessee, Leases, Supplemental Cash Flow Information [Table Text Block]	Year Ended December 31, (In thousands) 2023 2022 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 158,785 $ 155,085 Right-of-use assets obtained in exchange for lease obligations: Operating leases 41,840 32,080
Lessee, Leases, Supplemental Balance Sheet Information [Table Text Block]	December 31, (In thousands, except lease term and discount rate) 2023 2022 Operating Leases Operating lease right-of-use assets, including favorable lease rates asset $ 793,335 $ 830,345 Current lease liabilities (included in accrued liabilities) $ 98,867 $ 88,776 Operating lease liabilities 711,387 758,440 Total operating lease liabilities $ 810,254 $ 847,216 Weighted Average Remaining Lease Term Operating leases (in years) 14.9 15.5 Weighted Average Discount Rate Operating leases 8.4 % 8.7 %
Lessee, Operating Lease, Liability, to be Paid, Maturity [Table Text Block]	(In thousands) Operating Leases For the year ending December 31, 2024 $ 157,839 2025 157,609 2026 121,211 2027 120,324 2028 119,623 Thereafter 790,691 Total lease payments 1,467,297 Less imputed interest (657,043 ) Less current portion (included in accrued liabilities) (98,867 ) Long-term portion of operating lease liabilities $ 711,387
Lessor, Operating Lease, Payment to be Received, Maturity [Table Text Block]	(In thousands) Minimum Rental Income For the year ending December 31, 2024 $ 2,733 2025 1,209 2026 544 2027 456 2028 371 Thereafter 665 Total $ 5,978

Note 11 - Stockholders' Equit_2

Note 11 - Stockholders' Equity and Stock Incentive Plans (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Share Repurchase Program [Table Text Block]	For the Year Ended December 31, (In thousands, except per share data) 2023 2022 2021 Shares repurchased (2) 6,537 9,424 1,310 Total cost, including brokerage fees (3) $ 412,655 $ 541,642 $ 80,782 Average repurchase price per share (4) $ 63.13 $ 57.48 $ 61.67
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 June 1, 2022 June 30, 2022 July 15, 2022 0.15 September 15, 2022 September 30, 2022 October 15, 2022 0.15 December 8, 2022 December 19, 2022 January 15, 2023 0.15 February 14, 2023 March 15, 2023 April 15, 2023 0.16 May 4, 2023 June 15, 2023 July 15, 2023 0.16 August 15, 2023 September 15, 2023 October 15, 2023 0.16 December 7, 2023 December 22, 2023 January 15, 2024 0.16
Share-Based Payment Arrangement, Option, Activity [Table Text Block]	Weighted- Weighted- Average Average Remaining Aggregate Options Option Price Term Intrinsic Value (In years) (In thousands) Outstanding at January 1, 2021 645,348 $ 14.07 Granted — — Canceled — — Exercised (371,016 ) 11.88 Outstanding at December 31, 2021 274,332 17.02 Granted — — Canceled — — Exercised (165,951 ) 18.61 Outstanding at December 31, 2022 108,381 14.58 Granted — — Canceled — — Exercised (32,000 ) 9.86 Outstanding at December 31, 2023 76,381 $ 16.56 1.9 $ 3,517 Exercisable at December 31, 2022 108,381 $ 14.58 2.3 $ 4,329 Exercisable at December 31, 2023 76,381 $ 16.56 1.9 $ 3,517
Share-Based Payment Arrangement, Option, Exercise Price Range [Table Text Block]	Options Outstanding Options Exercisable Weighted- Average Remaining Weighted- Weighted- Number Contractual Average Number Average Range of Exercise Prices Outstanding Life (Years) Exercise Price Exercisable Exercise Price $11.57 23,431 0.9 $ 11.57 23,431 $ 11.57 17.75 28,708 2.9 17.75 28,708 17.75 19.98 24,242 1.8 19.98 24,242 19.98 $11.57-$19.98 76,381 1.9 16.56 76,381 16.56
Share-Based Payment Arrangement, Restricted Stock Unit, Activity [Table Text Block]	Weighted- Restricted Average Grant Stock Units Date Fair Value Outstanding at January 1, 2021 1,227,753 Granted 456,492 $ 52.59 Canceled (27,782 ) Awarded (466,633 ) Outstanding at December 31, 2021 1,189,830 Granted 259,030 $ 67.73 Canceled (29,273 ) Awarded (501,339 ) Outstanding at December 31, 2022 918,248 Granted 304,361 $ 65.36 Canceled (14,729 ) Awarded (311,376 ) Outstanding at December 31, 2023 896,504
Schedule of Nonvested Performance-Based Units Activity [Table Text Block]	Weighted- Performance Average Grant Stock Units Date Fair Value Outstanding at January 1, 2021 796,245 Granted 127,250 $ 55.25 Performance Adjustment (180,861 ) Canceled (2,071 ) Awarded (92,774 ) Outstanding at December 31, 2021 647,789 Granted 128,003 $ 68.41 Performance Adjustment 150,009 Canceled (2,466 ) Awarded (409,045 ) Outstanding at December 31, 2022 514,290 Granted 141,644 $ 65.24 Performance Adjustment 259,891 Canceled (1,265 ) Awarded (519,782 ) Outstanding at December 31, 2023 394,778
Schedule of Nonvested Share Activity [Table Text Block]	Weighted- Restricted Average Grant Stock Units Date Fair Value Outstanding at January 1, 2021 1,037,320 Granted 36,123 $ 42.12 Canceled (1,295 ) Awarded (23,510 ) Outstanding at December 31, 2021 1,048,638 Granted 24,388 $ 64.93 Canceled (2,251 ) Awarded (138,954 ) Outstanding at December 31, 2022 931,821 Granted 30,409 $ 54.39 Canceled (3,529 ) Awarded — Outstanding at December 31, 2023 958,701
Share-Based Payment Arrangement, Cost by Plan [Table Text Block]	For the Year Ended December 31, (In thousands) 2023 2022 2021 Restricted Stock Units $ 17,821 $ 16,210 $ 21,599 Performance Stock Units 13,029 16,432 14,883 Career Shares 1,529 1,424 1,291 Total share-based compensation costs $ 32,379 $ 34,066 $ 37,773
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Table Text Block]	For the Year Ended December 31, (In thousands) 2023 2022 2021 Gaming $ 1,036 $ 909 $ 873 Food & beverage 198 174 167 Room 94 82 79 Selling, general and administrative 5,263 4,618 4,437 Corporate expense 25,788 28,283 32,217 Total share-based compensation expense $ 32,379 $ 34,066 $ 37,773

Note 12 - Fair Value Measurem_2

Note 12 - Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Fair Value, by Balance Sheet Grouping [Table Text Block]	December 31, 2023 (In thousands) Balance Level 1 Level 2 Level 3 Assets Cash and cash equivalents $ 304,271 $ 304,271 $ — $ — Restricted cash 3,659 3,659 — — Investment available for sale 13,327 — — 13,327 December 31, 2022 (In thousands) Balance Level 1 Level 2 Level 3 Assets Cash and cash equivalents $ 283,472 $ 283,472 $ — $ — Restricted cash 11,593 11,593 — — Investment available for sale 13,670 — — 13,670
Fair Value Asset (Liability) Measured On Recurring Basis Unobservable Input Reconciliation [Table Text Block]	Year Ended December 31, (In thousands) 2023 2022 Balance at beginning of reporting period $ 13,670 $ 15,822 Total gains (losses) (realized or unrealized): Included in interest income 172 167 Included in other comprehensive income (loss) 165 (1,684 ) Purchases, sales, issuances and settlements: Settlements (680 ) (635 ) Balance at end of reporting period $ 13,327 $ 13,670
Fair Value, Liabilities Measured on Recurring and Nonrecurring Basis [Table Text Block]	December 31, 2023 Outstanding Face Carrying Estimated Fair Value (In thousands) Amount Value Fair Value Hierarchy Asset Note receivable $ 419 $ 419 $ 419 Level 3 Liabilities Obligation under assessment arrangements 20,199 17,752 23,282 Level 3 December 31, 2022 Outstanding Face Carrying Estimated Fair Value (In thousands) Amount Value Fair Value Hierarchy Asset Note receivable $ 118,162 $ 83,791 $ 82,338 Level 3 Liabilities Obligation under assessment arrangements 22,293 19,304 25,738 Level 3
Schedule of Carrying Values and Estimated Fair Values of Debt Instruments [Table Text Block]	December 31, 2023 Outstanding Face Carrying Estimated Fair Value (In thousands) Amount Value Fair Value Hierarchy Credit Facility $ 1,046,300 $ 1,032,897 $ 1,021,206 Level 2 4.750% senior notes due 2027 1,000,000 992,208 957,500 Level 1 4.750% senior notes due 2031 900,000 889,889 819,000 Level 1 Other 504 504 504 Level 3 Total debt $ 2,946,804 $ 2,915,498 $ 2,798,210 December 31, 2022 Outstanding Face Carrying Estimated Fair Value (In thousands) Amount Value Fair Value Hierarchy Credit Facility $ 1,187,800 $ 1,169,935 $ 1,183,565 Level 2 4.750% senior notes due 2027 1,000,000 990,260 928,750 Level 1 4.750% senior notes due 2031 900,000 888,540 784,125 Level 1 Other 674 674 674 Level 3 Total debt $ 3,088,474 $ 3,049,409 $ 2,897,114

Note 14 - Segment Information (

Note 14 - Segment Information (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Reconciliation of Revenue from Segments to Consolidated [Table Text Block]	Year Ended December 31, 2023 Food & Management Gaming Beverage Room Online Fee Other Total (In thousands) Revenue Revenue Revenue Revenue Revenue Revenue Revenue Revenues Las Vegas Locals $ 684,661 $ 90,182 $ 96,157 $ — $ — $ 57,118 $ 928,118 Downtown Las Vegas 143,899 42,252 24,986 — — 11,270 222,407 Midwest & South 1,741,068 155,983 77,974 — — 66,920 2,041,945 Online — — — 422,211 — — 422,211 Managed & Other 43,660 — — — 76,921 3,230 123,811 Total Revenues $ 2,613,288 $ 288,417 $ 199,117 $ 422,211 $ 76,921 $ 138,538 $ 3,738,492 Year Ended December 31, 2022 (1) Food & Management Gaming Beverage Room Online Fee Other Total (In thousands) Revenue Revenue Revenue Revenue Revenue Revenue Revenue Revenues Las Vegas Locals $ 700,230 $ 88,219 $ 87,726 $ — $ — $ 54,555 $ 930,730 Downtown Las Vegas 139,115 41,578 24,950 — — 9,689 215,332 Midwest & South 1,788,494 146,182 76,395 — — 64,995 2,076,066 Online — — — 253,898 — — 253,898 Managed & Other 46,891 — — — 26,905 5,555 79,351 Total Revenues $ 2,674,730 $ 275,979 $ 189,071 $ 253,898 $ 26,905 $ 134,794 $ 3,555,377 Year Ended December 31, 2021 (1) Food & Management Gaming Beverage Room Online Fee Other Total (In thousands) Revenue Revenue Revenue Revenue Revenue Revenue Revenue Revenues Las Vegas Locals $ 695,635 $ 74,771 $ 71,586 $ — $ — $ 44,062 $ 886,054 Downtown Las Vegas 105,539 28,149 15,042 — — 7,076 155,806 Midwest & South 1,855,279 127,125 67,552 — — 55,821 2,105,777 Online — — — 172,518 — — 172,518 Managed & Other 49,070 — — — — 585 49,655 Total Revenues $ 2,705,523 $ 230,045 $ 154,180 $ 172,518 $ — $ 107,544 $ 3,369,810
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Table Text Block]	Year Ended December 31, (In thousands) 2023 2022 (1) 2021 (1) Adjusted EBITDAR Las Vegas Locals $ 470,971 $ 481,643 $ 473,187 Downtown Las Vegas 85,507 86,049 51,300 Midwest & South 781,673 830,782 892,090 Online 62,337 39,778 23,583 Managed & Other 84,478 40,981 11,282 Corporate expense (90,175 ) (88,724 ) (85,457 ) Adjusted EBITDAR 1,394,791 1,390,509 1,365,985 Other operating costs and expenses Deferred rent 708 768 828 Master lease rent expense 108,398 106,616 104,702 Depreciation and amortization 256,780 258,179 267,787 Share-based compensation expense 32,379 34,066 37,773 Project development, preopening and writedowns (8,935 ) (18,936 ) 31,815 Impairment of assets 107,837 40,775 8,200 Other operating items, net (4,207 ) (12,183 ) 14,776 Total other operating costs and expenses 492,960 409,285 465,881 Operating income 901,831 981,224 900,104 Other expense (income) Interest income (23,886 ) (21,530 ) (1,819 ) Interest expense, net of amounts capitalized 171,247 151,249 199,442 Loss on early extinguishments and modifications of debt — 19,815 95,155 Other, net 1,563 2,884 3,387 Total other expense, net 148,924 152,418 296,165 Income before income taxes 752,907 828,806 603,939 Income tax provision (132,884 ) (189,429 ) (140,093 ) Net income $ 620,023 $ 639,377 $ 463,846
Reconciliation of Assets from Segment to Consolidated [Table Text Block]	December 31, December 31, (In thousands) 2023 2022 Assets Las Vegas Locals $ 1,634,732 $ 1,613,553 Downtown Las Vegas 295,494 265,876 Midwest & South 3,805,301 3,745,476 Online 155,356 226,800 Managed & Other 124,161 207,962 Corporate 258,082 251,460 Total Assets $ 6,273,126 $ 6,311,127
Segment, Reconciliation of Other Items from Segments to Consolidated [Table Text Block]	Year Ended December 31, (In thousands) 2023 2022 2021 Capital Expenditures Las Vegas Locals $ 82,918 $ 37,339 $ 24,724 Downtown Las Vegas 42,233 52,423 36,954 Midwest & South 200,577 109,475 88,668 Online 224 462 — Managed & Other 5,001 4,104 2,326 Corporate 55,776 67,874 49,953 Total Capital Expenditures 386,729 271,677 202,625 Change in Accrued Capital Expenditure Additions (12,779 ) (2,522 ) (3,173 ) Cash-Based Capital Expenditures $ 373,950 $ 269,155 $ 199,452

Note 1 - Summary of Significa_3

Note 1 - Summary of Significant Accounting Policies (Details Textual) $ in Millions	3 Months Ended		12 Months Ended
	Jun. 30, 2023 USD ($)	Mar. 31, 2023	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Number of Gaming Entertainment Properties			28
Number of Reportable Segments		3	4
Interest Costs Capitalized			$ 3.2		$ 0.1
Debt Instrument, Face Amount			$ 17.1
Debt Security Interest Rate Stated Percentage			7.50%
Debt Securities, Available-for-Sale			$ 13.3	$ 13.7
Debt Securities, Available-for-Sale, Current			0.7	0.7
Debt Securities, Available-for-Sale, Noncurrent			12.6	13
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	$ 35.9		(49.2)
Taxes, Other			512	523.2	536.3
Taxes Deposited Pursuant to the Online Collaborative Agreements			6.2	0.4
Advertising Expense			22.4	18.7	16.1
Online [Member]
Taxes Deposited Pursuant to the Online Collaborative Agreements			$ 328	$ 207.9	$ 146.7
Customer Relationships [Member] | Minimum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)			7 years
Customer Relationships [Member] | Maximum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)			12 years
Host Relationships [Member]
Finite-Lived Intangible Asset, Useful Life (Year)			15 years
Development Agreement [Member]
Finite-Lived Intangible Asset, Useful Life (Year)			7 years
Developed Technology Rights [Member]
Finite-Lived Intangible Asset, Useful Life (Year)			10 years

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	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Cash and cash equivalents	$ 304,271	$ 283,472	$ 344,557	$ 519,182
Restricted cash	3,659	11,593	12,571	15,817
Total cash, cash equivalents and restricted cash	$ 307,930	$ 295,065	$ 357,128	$ 534,999

Note 1 - Summary of Significa_5

Note 1 - Summary of Significant Accounting Policies - Allowance for Doubtful Accounts (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Beginning balance, January 1,	$ 2,595	$ 3,338	$ 4,106
Additions	984	1,557	171
Deductions	(851)	(2,300)	(939)
Ending balance, December 31,	$ 2,728	$ 2,595	$ 3,338

Note 1 - Summary of Significa_6

Note 1 - Summary of Significant Accounting Policies - Property, Plant and Equipment, Useful Life (Details)	Dec. 31, 2023
Minimum [Member] | Building and Building Improvements [Member]
Property, plant and equipment, useful life (Year)	3 years
Minimum [Member] | Riverboats And Barges [Member]
Property, plant and equipment, useful life (Year)	5 years
Minimum [Member] | Furniture and Equipment [Member]
Property, plant and equipment, useful life (Year)	1 year
Maximum [Member] | Building and Building Improvements [Member]
Property, plant and equipment, useful life (Year)	40 years
Maximum [Member] | Riverboats And Barges [Member]
Property, plant and equipment, useful life (Year)	40 years
Maximum [Member] | Furniture and Equipment [Member]
Property, plant and equipment, useful life (Year)	12 years

Note 1 - Summary of Significa_7

Note 1 - Summary of Significant Accounting Policies - Investment Maturity (Details) $ in Thousands	Dec. 31, 2023 USD ($)
Total	$ 17,100
The 7.5% City Bonds [Member]
2024	730
2025	785
2026	845
2027	910
2028	975
Thereafter	12,835
Total	$ 17,080

Note 1 - Summary of Significa_8

Note 1 - Summary of Significant Accounting Policies - Self-insurance Reserves (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Beginning balance, January 1,	$ 37,492	$ 42,563	$ 45,436
Charged to costs and expenses	68,981	81,249	88,806
Payments made	(72,616)	(86,320)	(91,679)
Ending balance, December 31,	$ 33,857	$ 37,492	$ 42,563

Note 1 - Summary of Significa_9

Note 1 - Summary of Significant Accounting Policies - Schedule of Promotional Allowances (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Food and Beverage [Member]
Promotional allowance	$ 119,202	$ 116,364	$ 104,309
Room [Member]
Promotional allowance	62,521	65,485	60,536
Product and Service, Other [Member]
Promotional allowance	$ 8,679	$ 8,818	$ 6,599

Note 2 - Acquisition and Dive_3

Note 2 - Acquisition and Divestitures (Details Textual) - USD ($) $ in Thousands		12 Months Ended
	Nov. 01, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Payments to Acquire Businesses, Net of Cash Acquired		$ 0	$ 167,862	$ 0
Business Combination, Acquisition Related Costs		$ 700	$ 5,500
Pala Interactive LLC [Member]
Payments to Acquire Businesses, Gross	$ 175,200
Cash Acquired from Acquisition	7,300
Payments to Acquire Businesses, Net of Cash Acquired	167,900
Pala Interactive LLC [Member] | Pala Canada [Member]
Business Acquisition, Goodwill, Expected Tax Non-Deductible Amount	$ 7,800

Note 2 - Acquisition - Schedule

Note 2 - Acquisition - Schedule of Acquisitions (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Nov. 01, 2022	Dec. 31, 2021	Dec. 31, 2020
Goodwill, Ending Balance	$ 947,341	$ 1,033,744		$ 971,287	$ 971,287
Pala Interactive LLC [Member]
Current assets			$ 10,456
Property and equipment			445
Other assets			740
Intangible assets			77,000
Total acquired assets			88,641
Current liabilities			4,462
Other liabilities			3,007
Total liabilities assumed			7,469
Net identifiable assets acquired			81,172
Goodwill, Ending Balance		$ 94,000	94,037
Net assets acquired			$ 175,209

Note 2 - Acquisition - Acquired

Note 2 - Acquisition - Acquired Property, Plant, and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Nov. 01, 2022
Building and Building Improvements [Member] | Minimum [Member]
Property, pant, and equipment, useful life (Year)	3 years
Building and Building Improvements [Member] | Maximum [Member]
Property, pant, and equipment, useful life (Year)	40 years
Furniture and Equipment [Member] | Minimum [Member]
Property, pant, and equipment, useful life (Year)	1 year
Furniture and Equipment [Member] | Maximum [Member]
Property, pant, and equipment, useful life (Year)	12 years
Pala Interactive LLC [Member]
Property and equipment acquired		$ 445
Pala Interactive LLC [Member] | Building and Building Improvements [Member]
Property, pant, and equipment, useful life (Year)		5 years
Property and equipment acquired		$ 22
Pala Interactive LLC [Member] | Furniture and Equipment [Member]
Property and equipment acquired		$ 423
Pala Interactive LLC [Member] | Furniture and Equipment [Member] | Minimum [Member]
Property, pant, and equipment, useful life (Year)		2 years
Pala Interactive LLC [Member] | Furniture and Equipment [Member] | Maximum [Member]
Property, pant, and equipment, useful life (Year)		5 years

Note 2 - Acquisition - Intangib

Note 2 - Acquisition - Intangible Assets Acquired as Part of Business Combination (Details) - USD ($) $ in Thousands		12 Months Ended
	Nov. 01, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Developed Technology Rights [Member]
Additions, finite lived		$ 3,536	$ 36,445	$ 0
Business to Business Relationships [Member]
Additions, finite lived		0	28,000	0
Business to Consumer Relationship [Member]
Additions, finite lived		$ 0	$ 13,000	$ 0
Pala Interactive LLC [Member]
Additions, finite lived	$ 77,000
Pala Interactive LLC [Member] | Developed Technology Rights [Member]
Acquired intangible assets, useful life (Year)	10 years
Additions, finite lived	$ 36,000
Pala Interactive LLC [Member] | Business to Business Relationships [Member]
Additions, finite lived	$ 28,000
Pala Interactive LLC [Member] | Business to Business Relationships [Member] | Minimum [Member]
Acquired intangible assets, useful life (Year)	7 years
Pala Interactive LLC [Member] | Business to Business Relationships [Member] | Maximum [Member]
Acquired intangible assets, useful life (Year)	10 years
Pala Interactive LLC [Member] | Business to Consumer Relationship [Member]
Acquired intangible assets, useful life (Year)	12 years
Additions, finite lived	$ 13,000

Note 3 - Property and Equipme_3

Note 3 - Property and Equipment, Net (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Depreciation	$ 240	$ 248.4	$ 255.2

Note 3 - Property and Equipme_4

Note 3 - Property and Equipment, Net - Schedule of Property and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Property and equipment, gross	$ 5,743,534	$ 5,543,766
Less accumulated depreciation	(3,201,022)	(3,149,530)
Property and equipment, net	2,542,512	2,394,236
Land [Member]
Property and equipment, gross	338,469	334,368
Building and Building Improvements [Member]
Property and equipment, gross	3,237,863	3,172,676
Furniture and Fixtures [Member]
Property and equipment, gross	1,742,666	1,707,212
Riverboats And Barges [Member]
Property and equipment, gross	241,826	241,898
Construction in Progress [Member]
Property and equipment, gross	$ 182,710	$ 87,612

Note 4 - Intangible Assets (Det

Note 4 - Intangible Assets (Details Textual) - USD ($) $ in Millions	3 Months Ended			12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Dec. 31, 2023	Dec. 31, 2021
Customer Relationships [Member]
Finite-Lived Intangible Asset, Original Life (Year)				5 years
Customer Relationships [Member] | Minimum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	7 years			7 years
Customer Relationships [Member] | Maximum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	12 years			12 years
Host Relationships [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	15 years			15 years
Development Agreement [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	7 years			7 years
Developed Technology Rights [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	10 years			10 years
Business to Business Relationships [Member] | Minimum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	7 years			7 years
Business to Business Relationships [Member] | Maximum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	10 years			10 years
Business to Consumer Relationship [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	12 years			12 years
Trademarks [Member] | Midwest and South [Member]
Impairment of Intangible Assets, Indefinite-Lived (Excluding Goodwill)	$ 21.3	$ 3.6	$ 5.6
Trademarks [Member] | Las Vegas Locals [Member]
Impairment of Intangible Assets, Indefinite-Lived (Excluding Goodwill)					$ 2.4

Note 4 - Intangible Assets - Sc

Note 4 - Intangible Assets - Schedule of Intangible Assets (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Intangible assets, gross carrying value	$ 195,404,000	$ 219,868,000
Intangible assets, cumulative amortization	(71,109,000)	(82,370,000)
Intangible assets, cumulative impairment losses	0	0
effect of foreign currency exchange	277,000	65,000
Intangible assets, net	124,572,000	137,563,000
Intangible assets, gross carrying value	1,577,981,000	1,582,081,000
Intangible assets, cumulative amortization	(33,960,000)	(33,960,000)
Intangible assets, cumulative impairment losses	(275,749,000)	(258,549,000)
effect of foreign currency exchange	0	0
Intangible assets, net	1,268,272,000	1,289,572,000
Intangible assets, gross carrying value	1,773,385,000	1,801,949,000
Intangible assets, cumulative amortization	(105,069,000)	(116,330,000)
Intangible assets, cumulative impairment losses	(275,749,000)	(258,549,000)
Intangible assets, net	1,392,844,000	1,427,135,000	$ 1,368,420,000	$ 1,382,173,000
Trademarks [Member]
Intangible assets, gross carrying value	199,900,000	204,000,000
Intangible assets, cumulative amortization	0	0
Intangible assets, cumulative impairment losses	(32,275,000)	(36,375,000)
effect of foreign currency exchange	0	0
Intangible assets, net	167,625,000	167,625,000
Intangible assets, net	167,625,000	167,625,000	176,800,000	179,200,000
Gaming License Right [Member]
Intangible assets, gross carrying value	1,378,081,000	1,378,081,000
Intangible assets, cumulative amortization	(33,960,000)	(33,960,000)
Intangible assets, cumulative impairment losses	(243,474,000)	(222,174,000)
effect of foreign currency exchange	0	0
Intangible assets, net	1,100,647,000	1,121,947,000
Intangible assets, net	1,100,647,000	1,121,947,000	1,121,801,000	1,120,551,000
Customer Relationships [Member]
Intangible assets, gross carrying value	35,050,000	63,050,000
Intangible assets, cumulative amortization	(35,010,000)	(62,070,000)
Intangible assets, cumulative impairment losses	0	0
effect of foreign currency exchange	0	0
Intangible assets, net	$ 40,000	$ 980,000	4,302,000	13,038,000
Customer Relationships [Member] | Weighted Average [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	1 month 6 days	7 months 6 days
Host Agreements [Member]
Intangible assets, gross carrying value	$ 58,000,000	$ 58,000,000
Intangible assets, cumulative amortization	(21,589,000)	(17,722,000)
Intangible assets, cumulative impairment losses	0	0
effect of foreign currency exchange	0	0
Intangible assets, net	$ 36,411,000	$ 40,278,000	44,144,000	48,011,000
Host Agreements [Member] | Weighted Average [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	9 years 4 months 24 days	10 years 4 months 24 days
Development Agreements [Member]
Intangible assets, gross carrying value	$ 21,373,000	$ 21,373,000
Intangible assets, cumulative amortization	(4,198,000)	(1,145,000)
Intangible assets, cumulative impairment losses	0	0
effect of foreign currency exchange	0	0
Intangible assets, net	$ 17,175,000	$ 20,228,000
Development Agreements [Member] | Weighted Average [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	5 years 7 months 6 days	6 years 7 months 6 days
Developed Technology Rights [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	10 years
Intangible assets, gross carrying value	$ 39,981,000	$ 36,445,000
Intangible assets, cumulative amortization	(4,482,000)	(600,000)
Intangible assets, cumulative impairment losses	0	0
effect of foreign currency exchange	225,000	53,000
Intangible assets, net	$ 35,724,000	$ 35,898,000	0	0
Developed Technology Rights [Member] | Weighted Average [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	8 years 6 months	9 years 9 months 18 days
Business to Business Relationships [Member]
Intangible assets, gross carrying value	$ 28,000,000	$ 28,000,000
Intangible assets, cumulative amortization	(4,566,000)	(652,000)
Intangible assets, cumulative impairment losses	0	0
effect of foreign currency exchange	52,000	12,000
Intangible assets, net	$ 23,486,000	$ 27,360,000	0	0
Business to Business Relationships [Member] | Weighted Average [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	6 years	7 years
Business to Consumer Relationship [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	12 years
Intangible assets, gross carrying value	$ 13,000,000	$ 13,000,000
Intangible assets, cumulative amortization	(1,264,000)	(181,000)
Intangible assets, cumulative impairment losses	0	0
effect of foreign currency exchange	0	0
Intangible assets, net	$ 11,736,000	$ 12,819,000	$ 0	$ 0
Business to Consumer Relationship [Member] | Weighted Average [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	10 years 9 months 18 days	11 years 9 months 18 days

Note 4 - Intangible Assets - Ch

Note 4 - Intangible Assets - Changes in Intangible Assets (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Balance, finite lived	$ 137,563,000
Balance, indefinite lived	1,427,135,000	$ 1,368,420,000	$ 1,382,173,000
Additions, total	3,536,000	77,591,000	1,250,000
Impairments, total	(21,300,000)	(9,175,000)	(2,400,000)
Amortization, finite lived	(16,739,000)	(9,766,000)	(12,603,000)
Impairments	(86,537,000)	(31,600,000)
Effect of foreign currency exchange, indefinite lived	0	0
Effect of foreign currency exchange, total	212,000	65,000
Balance, finite lived	124,572,000	137,563,000
Balance, indefinite lived	1,392,844,000	1,427,135,000	1,368,420,000
Trademarks [Member]
Balance, indefinite lived	167,625,000	176,800,000	179,200,000
Additions, total			0
Impairments, indefinite lived	0	(9,175,000)	(2,400,000)
Additions, indefinite lived	0	0
Effect of foreign currency exchange, indefinite lived	0	0
Balance, indefinite lived	167,625,000	167,625,000	176,800,000
Gaming License Right [Member]
Balance, indefinite lived	1,121,947,000	1,121,801,000	1,120,551,000
Additions, total			1,250,000
Impairments, indefinite lived	(21,300,000)	0	0
Additions, indefinite lived	0	146,000
Effect of foreign currency exchange, indefinite lived	0	0
Balance, indefinite lived	1,100,647,000	1,121,947,000	1,121,801,000
Customer Relationships [Member]
Balance, finite lived	980,000	4,302,000	13,038,000
Additions, finite lived	0	0	0
Impairments, finite lived			0
Amortization, finite lived	(940,000)	(3,322,000)	(8,736,000)
Impairments	0	0
Effect of foreign currency exchange, finite lived	0	0
Balance, finite lived	40,000	980,000	4,302,000
Host Agreements [Member]
Balance, finite lived	40,278,000	44,144,000	48,011,000
Additions, finite lived	0	0	0
Impairments, finite lived			0
Amortization, finite lived	(3,867,000)	(3,866,000)	(3,867,000)
Impairments	0	0
Effect of foreign currency exchange, finite lived	0	0
Balance, finite lived	36,411,000	40,278,000	44,144,000
Development Agreement [Member]
Balance, finite lived	20,228,000	21,373,000	21,373,000
Additions, finite lived	0	0	0
Impairments, finite lived			0
Amortization, finite lived	(3,053,000)	(1,145,000)	0
Impairments	0	0
Effect of foreign currency exchange, finite lived	0	0
Balance, finite lived	17,175,000	20,228,000	21,373,000
Developed Technology Rights [Member]
Balance, finite lived	35,898,000	0	0
Additions, finite lived	3,536,000	36,445,000	0
Impairments, finite lived			0
Amortization, finite lived	(3,882,000)	(600,000)	0
Impairments	0	0
Effect of foreign currency exchange, finite lived	172,000	53,000
Balance, finite lived	35,724,000	35,898,000	0
Business to Business Relationships [Member]
Balance, finite lived	27,360,000	0	0
Additions, finite lived	0	28,000,000	0
Impairments, finite lived			0
Amortization, finite lived	(3,914,000)	(652,000)	0
Impairments	0	0
Effect of foreign currency exchange, finite lived	40,000	12,000
Balance, finite lived	23,486,000	27,360,000	0
Business to Consumer Relationship [Member]
Balance, finite lived	12,819,000	0	0
Additions, finite lived	0	13,000,000	0
Impairments, finite lived			0
Amortization, finite lived	(1,083,000)	(181,000)	0
Impairments	0	0
Effect of foreign currency exchange, finite lived	0	0
Balance, finite lived	$ 11,736,000	$ 12,819,000	$ 0

Note 4 - Intangible Assets- Fut

Note 4 - Intangible Assets- Future Amortization (Details) $ in Thousands	Dec. 31, 2023 USD ($)
2024	$ 16,564
2025	16,326
2026	16,326
2027	16,325
2028	16,060
Thereafter	42,971
Total future amortization	124,572
Customer Relationships [Member]
2024	40
2025	0
2026	0
2027	0
2028	0
Thereafter	0
Total future amortization	40
Host Agreements [Member]
2024	3,867
2025	3,867
2026	3,867
2027	3,867
2028	3,867
Thereafter	17,076
Total future amortization	36,411
Development Agreement [Member]
2024	3,053
2025	3,053
2026	3,053
2027	3,053
2028	3,053
Thereafter	1,910
Total future amortization	17,175
Developed Technology Rights [Member]
2024	4,555
2025	4,409
2026	4,409
2027	4,408
2028	4,143
Thereafter	13,800
Total future amortization	35,724
Business to Business Relationships [Member]
2024	3,966
2025	3,914
2026	3,914
2027	3,914
2028	3,914
Thereafter	3,864
Total future amortization	23,486
Business to Consumer Relationship [Member]
2024	1,083
2025	1,083
2026	1,083
2027	1,083
2028	1,083
Thereafter	6,321
Total future amortization	$ 11,736

Note 5 - Goodwill (Details Text

Note 5 - Goodwill (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Nov. 01, 2022	Dec. 31, 2021	Dec. 31, 2020
Goodwill, Impairment Loss	$ 86,537	$ 31,600
Goodwill, Ending Balance	947,341	1,033,744		$ 971,287	$ 971,287
Pala Interactive LLC [Member]
Goodwill, Ending Balance		94,000	$ 94,037
Online [Member]
Goodwill, Impairment Loss	82,000
Goodwill, Ending Balance	12,191	94,057
Managed and Other [Member]
Goodwill, Impairment Loss	4,500
Goodwill, Ending Balance	0	4,537
Midwest and South [Member]
Goodwill, Impairment Loss		31,600
Goodwill, Ending Balance	$ 528,799	$ 528,799

Note 5 - Goodwill - Goodwill (D

Note 5 - Goodwill - Goodwill (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Goodwill, gross	$ 1,361,399	$ 1,361,399
Goodwill, cumulative amortization	(6,134)	(6,134)
Goodwill, cumulative impairment losses	(408,078)	(321,541)
Effect of Foreign Currency Exchange	154	20
Goodwill, net	947,341	1,033,744	$ 971,287	$ 971,287
Las Vegas Locals [Member]
Goodwill, gross	593,567	593,567
Goodwill, cumulative amortization	0	0
Goodwill, cumulative impairment losses	(188,079)	(188,079)
Effect of Foreign Currency Exchange	0	0
Goodwill, net	405,488	405,488
Downtown Las Vegas [Member]
Goodwill, gross	6,997	6,997
Goodwill, cumulative amortization	(6,134)	(6,134)
Goodwill, cumulative impairment losses	0	0
Effect of Foreign Currency Exchange	0	0
Goodwill, net	863	863
Midwest and South [Member]
Goodwill, gross	636,269	636,269
Goodwill, cumulative amortization	0	0
Goodwill, cumulative impairment losses	(107,470)	(107,470)
Effect of Foreign Currency Exchange	0	0
Goodwill, net	528,799	528,799
Online [Member]
Goodwill, gross	94,037	94,037
Goodwill, cumulative amortization	0	0
Goodwill, cumulative impairment losses	(82,000)	0
Effect of Foreign Currency Exchange	154	20
Goodwill, net	12,191	94,057
Managed and Other [Member]
Goodwill, gross	30,529	30,529
Goodwill, cumulative amortization	0	0
Goodwill, cumulative impairment losses	(30,529)	(25,992)
Effect of Foreign Currency Exchange	0	0
Goodwill, net	$ 0	$ 4,537

Note 5 - Goodwill - Goodwill Ac

Note 5 - Goodwill - Goodwill Activity (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Balance, goodwill	$ 1,033,744	$ 971,287
Account activity			$ 0
Additions, goodwill		94,037
Effect of foreign currency exchange, goodwill	134	20
Impairments	(86,537)	(31,600)
Balance, goodwill	$ 947,341	$ 1,033,744

Note 6 - Accrued Liabilities -

Note 6 - Accrued Liabilities - Schedule of Accrued Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Payroll and related	$ 82,327	$ 73,619
Interest	17,841	17,864
Gaming	68,749	77,638
Player loyalty program	23,850	25,852
Advance deposits	15,511	20,792
Outstanding chips	8,164	7,704
Dividends payable	15,508	15,476
Other	96,562	84,192
Total accrued liabilities	427,379	411,913
Accrued Liabilities 1 [Member]
Operating leases	$ 98,867	$ 88,776

Note 7 - Long-term Debt (Detail

Note 7 - Long-term Debt (Details Textual) - USD ($) $ in Millions						12 Months Ended
	Jun. 01, 2022	Nov. 05, 2021	Jun. 09, 2021	Jun. 08, 2021	Dec. 03, 2019	Dec. 31, 2023	Dec. 31, 2022	Mar. 02, 2022
Debt Instrument, Face Amount						$ 17.1
Long-Term Line of Credit						$ 1,046.3	$ 1,187.8
Term A Loan [Member]
Debt Instrument, Face Amount								$ 880
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						2.5
Revolving Credit Facility [Member] | Minimum [Member]
Line of Credit Facility, Covenant Terms, Maximum Total Leverage Ratio Allowed						4.5
Revolving Credit Facility [Member] | Maximum [Member]
Line of Credit Facility, Covenant Terms, Maximum Total Leverage Ratio Allowed						5
Revolving Credit Facility [Member] | Amended Credit Facility [Member]
Line of Credit Facility, Additional Available Borrowing Capacity						$ 1,000
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%
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage						0.20%
Refinancing Term B Loans [Member] | Base Rate [Member] | Maximum [Member]
Debt Instrument, Basis Spread on Variable Rate						1.25%
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage						0.35%
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%
Bank Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity						$ 1,450
Line of Credit Facility, Remaining Borrowing Capacity						1,193.3
Bank Credit Facility [Member] | Revolving Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity								$ 1,450
Long-Term Line of Credit						180
Bank Credit Facility [Member] | Swing Loan [Member]
Long-Term Line of Credit						63.3
Bank Credit Facility [Member] | Letter of Credit [Member]
Long-Term Line of Credit						13.4
Bank Credit Facility [Member] | Line of Credit [Member]
Line of Credit Facility, Remaining Borrowing Capacity						$ 1,193.3
Term A Loan [Member]
Debt Instrument, Fixed Quarterly Amortization of Principal Percentage						5%
Senior Notes [Member] | Senior Note 4750 Due 2031 Member
Debt Instrument, Face Amount				$ 900
Debt Instrument, Interest Rate, Stated Percentage				4.75%		4.75%	4.75%
Debt Issuance Costs, Gross				$ 13.5
Debt Instrument, Conditional Repurchase Price Percent of Principal				101%
Debt Instrument, Redemption Price, Percentage				100%
Senior Notes [Member] | Senior Note 4750 Due 2031 Member | In 2022 [Member]
Debt Instrument, Redemption Price, Percentage				104.75%
Senior Notes [Member] | The 4.750% Senior NotesDue December 2027 [Member]
Debt Instrument, Face Amount					$ 1,000
Debt Instrument, Interest Rate, Stated Percentage					4.75%
Debt Issuance Costs, Gross					$ 15.7
Debt Instrument, Conditional Repurchase Price Percent of Principal					101%
Debt Instrument, Redemption Price, Percentage					100%
Senior Notes [Member] | The 4.750% Senior NotesDue December 2027 [Member] | In 2022 [Member]
Debt Instrument, Redemption Price, Percentage					102.375%
Senior Notes [Member] | The 4.750% Senior NotesDue December 2027 [Member] | In 2024 [Member]
Debt Instrument, Redemption Price, Percentage					100%
Senior Notes [Member] | Senior Note 8.625% Due 2025 [Member]
Debt Instrument, Interest Rate, Stated Percentage		8.625%
Debt Instrument, Redemption Price, Percentage	104.313%
Extinguishment of Debt, Amount	$ 300	$ 300
Senior Notes [Member] | Senior Notes 6.000% Due 2026 [Member]
Debt Instrument, Interest Rate, Stated Percentage			6%
Debt Instrument, Redemption Price, Percentage			103.993%
Extinguishment of Debt, Amount			$ 700
Senior Notes [Member] | Senior Note 6.375% Due 2026 [Member]
Debt Instrument, Interest Rate, Stated Percentage			6.375%
Extinguishment of Debt, Amount			$ 750
Senior Notes [Member] | Senior Note 6.375% Due 2026 [Member] | In 2021 [Member]
Debt Instrument, Redemption Price, Percentage			103.188%
Senior Secured Notes [Member]
Debt Instrument Covenant Terms, Minimum Required Coverage Ratio						2

Note 7 - Long-term Debt - Sched

Note 7 - Long-term Debt - Schedule of Long-term Debt (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Jun. 08, 2021
Long-term debt, outstanding principal	$ 2,946,804	$ 3,088,474
Long-term debt, unamortized discount	(31,306)	(39,065)
Long-term debt, unamortized original fees and costs	(2,915,498)	(3,049,409)
Long-term debt, outstanding principal, current	44,275	44,275
Long-term debt, unamortized discount, current	0	0
Long-term debt, unamortized original fees and costs, current	(44,275)	(44,275)
Long-term debt, outstanding principal, noncurrent	2,902,529	3,044,199
Long-term debt, unamortized discount, noncurrent	(31,306)	(39,065)
Long-term debt, unamortized original fees and costs, noncurrent	$ (2,871,223)	$ (3,005,134)
Line of Credit [Member] | Bank Credit Facility [Member]
Long-term debt, interest rate	7.164%	6.166%
Long-term debt, outstanding principal	$ 1,046,300	$ 1,187,800
Long-term debt, unamortized discount	(13,403)	(17,865)
Long-term debt, unamortized original fees and costs	$ (1,032,897)	$ (1,169,935)
Senior Notes [Member] | Senior Note 4.750% Due 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	(7,792)	(9,740)
Long-term debt, unamortized original fees and costs	$ (992,208)	$ (990,260)
Senior Notes [Member] | Senior Note 4750 Due 2031 Member
Long-term debt, interest rate	4.75%	4.75%	4.75%
Long-term debt, outstanding principal	$ 900,000	$ 900,000
Long-term debt, unamortized discount	(10,111)	(11,460)
Long-term debt, unamortized original fees and costs	$ (889,889)	$ (888,540)
Other Long-Term Debt [Member]
Long-term debt, interest rate	5.208%	5.208%
Long-term debt, outstanding principal	$ 504	$ 674
Long-term debt, unamortized discount	0	0
Long-term debt, unamortized original fees and costs	$ (504)	$ (674)

Note 7 - Long-term Debt - Outst

Note 7 - Long-term Debt - Outstanding Principal Amounts (Details) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Outstanding principal amounts	$ 1,046.3	$ 1,187.8
Line of Credit [Member] | Term A Loan [Member]
Outstanding principal amounts	803	847
Line of Credit [Member] | Swing Loan [Member]
Outstanding principal amounts	63.3	55.8
Revolving Credit Facility [Member] | Line of Credit [Member]
Outstanding principal amounts	$ 180	$ 285

Note 7 - Long-term Debt - Early

Note 7 - Long-term Debt - Early Extinguishment of Debt (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Loss on early extinguishments and modifications of debt	$ 0	$ 19,815	$ 95,155
Senior Note 6.375% Due 2026 [Member] | Premium [Member]
Loss on early extinguishments and modifications of debt	0	0	23,910
Senior Note 6.375% Due 2026 [Member] | Deferred Finance Charges [Member]
Loss on early extinguishments and modifications of debt	0	0	6,370
Senior Notes 6.000% Due 2026 [Member] | Premium [Member]
Loss on early extinguishments and modifications of debt	0	0	27,953
Senior Notes 6.000% Due 2026 [Member] | Deferred Finance Charges [Member]
Loss on early extinguishments and modifications of debt	0	0	7,240
Senior Notes 8.625% Due 2025 [Member] | Premium [Member]
Loss on early extinguishments and modifications of debt	0	12,939	25,873
Senior Notes 8.625% Due 2025 [Member] | Deferred Finance Charges [Member]
Loss on early extinguishments and modifications of debt	0	3,570	3,732
Bank Credit Facility [Member]
Loss on early extinguishments and modifications of debt	0	3,306	0
Bank Credit Facility [Member] | Deferred Finance Charges [Member]
Loss on early extinguishments and modifications of debt	$ 0	$ 0	$ 77

Note 7 - Long-term Debt - Matur

Note 7 - Long-term Debt - Maturities of Long-term Debt (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
2024	$ 44,275
2025	44,229
2026	44,000
2027	1,914,300
2028	0
Thereafter	900,000
Total outstanding principal of long-term debt	$ 2,946,804	$ 3,088,474

Note 8 - Income Taxes (Details

Note 8 - Income Taxes (Details Textual) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Deferred Tax Assets, Valuation Allowance		$ 10,175	$ 59,398
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	$ 35,900	(49,200)
Domestic Tax Authority [Member]
Operating Loss Carryforwards		$ 809,100
Open Tax Year		2011 2012 2013 2020

Note 8 - Income Taxes - Deferre

Note 8 - Income Taxes - Deferred Tax Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
State net operating loss carryforwards	$ 47,020	$ 53,889
Operating lease liability	170,351	178,014
Share-based compensation	14,301	13,119
Other	28,362	40,144
Gross deferred income tax assets	260,034	285,166
Valuation allowance	(10,175)	(59,398)
Deferred income tax assets, net of valuation allowance	249,859	225,768
Difference between book and tax basis of property and intangible assets	334,772	328,062
State tax liability	25,066	32,720
Right-of-use asset	166,600	174,373
Other	12,247	9,222
Gross deferred income tax liabilities	538,685	544,377
Deferred income tax liabilities, net	$ 288,826	$ 318,609

Note 8 - Income Taxes - Provisi

Note 8 - Income Taxes - Provision (Benefit) for Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Current
Federal	$ 148,726	$ 129,424	$ 0
State	14,937	10,843	6,100
Total current taxes provision	163,663	140,267	6,100
Deferred
Federal	18,930	44,115	122,796
State	(49,709)	5,047	11,197
Total deferred taxes provision	(30,779)	49,162	133,993
Provision for income taxes	$ 132,884	$ 189,429	$ 140,093

Note 8 - Income Taxes - Reconci

Note 8 - Income Taxes - Reconciliation of Effective Tax Rate (Details)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Tax at federal statutory rate	21%	21%	21%
State income taxes, net of federal benefit	(3.70%)	1.50%	2.30%
Compensation-based credits	(0.30%)	(0.30%)	(0.10%)
Nondeductible expenses	0.20%	0.20%	0.10%
Tax exempt interest	0%	0%	(0.10%)
Company provided benefits	0.40%	0.40%	(0.10%)
Other, net	0%	0.10%	0.10%
Effective tax rate	17.60%	22.90%	23.20%

Note 9 - Commitments and Cont_2

Note 9 - Commitments and Contingencies (Details Textual) - USD ($)	1 Months Ended	3 Months Ended	12 Months Ended
	Sep. 30, 2011	Sep. 30, 2022	Dec. 31, 2023	Dec. 31, 2022		Dec. 31, 2021	Dec. 31, 2020	Oct. 15, 2018	Jul. 31, 2012	Jan. 11, 2011
Accrued Liabilities, Current			$ 427,379,000	$ 411,913,000
Parking Fee Per Space			80
Project Development, Preopening and Writedowns Expense			(8,935,000)	(18,936,000)		$ 31,815,000
Proceeds from Collection of Loans Receivable			113,555,000	0		0
Interest Payments Received			11,999,000	0		0
Revenue from Contract with Customer, Including Assessed Tax			3,738,492,000	3,555,377,000	[1]	3,369,810,000
Hurricane [Member]
Insurance Recoveries		$ 13,200,000
Gain on Business Interruption Insurance Recovery				12,600,000
Management Service [Member]
Revenue from Contract with Customer, Including Assessed Tax			76,921,000	26,905,000		0
Development Agreement [Member]
Project Development, Preopening and Writedowns Expense			$ 20,100,000
Development Agreement [Member]
Business Combination, Consideration Transferred, Total	$ 24,500,000
Debt Instrument, Interest Rate, Stated Percentage			12.50%
Financing Receivable, Allowance for Credit Loss, Period Increase (Decrease), Total				35,100,000
Project Development, Preopening and Writedowns Expense				20,400,000
Interest Income (Expense), Net, Total			$ 14,300,000	14,700,000
Proceeds from Collection of Loans Receivable			113,600,000
Interest Payments Received			12,000,000
Financing Receivable, after Allowance for Credit Loss			$ 400,000
Development Agreement [Member] | One-time Development Fee [Member]
Revenue from Contract with Customer, Including Assessed Tax				5,000,000
Development Agreement [Member] | Minimum [Member]
Unrecorded Commitment to Fund Pre Development Costs, Annual Amount									$ 1,000,000
Development Agreement [Member] | Maximum [Member]
Unrecorded Commitment to Fund Pre Development Costs, Annual Amount									$ 2,000,000
Diamond Jo Dubuque [Member]
Sponsor Fee Percentage on Slot and Table Game Revenues			4.50%
Sponsor Fee Percentage on Sports Wagering Revenue			0.75%
Sponsor Fees			$ 3,500,000	3,300,000		3,500,000
Diamond Jo Worth [Member]
Other Commitment Time Period (Year)							10 years
Sponsor Fee Percentage on Slot and Table Game Revenues			5.76%
Sponsor Fee Percentage on Sports Wagering Revenue			0.75%
Sponsor Fees			$ 6,100,000	5,900,000		$ 6,000,000
Master Lease for Pinnacle Purchase Agreement [Member]
Lessee, Operating Lease, Renewal Term (Year)								5 years
Annual Donations for Education in Operating Area [Member] | Kansas Star [Member]
Other Commitment, Total										$ 1,500,000
Mulvane Special Tax Assessment for Utilities [Member] | Kansas Star [Member]
Other Commitment Time Period (Year)						15 years
Debt Issued By Counterparty						$ 19,700,000
Special Tax Assessment			1,600,000	1,600,000
Accrued Liabilities, Current			3,100,000	4,100,000
Mulvane Special Tax Assessment for Utilities, Discount [Member] | Kansas Star [Member]
Accrued Liabilities, Current			800,000	1,100,000
Additional Mulvane Special Tax Assessment for Utilities [Member] | Kansas Star [Member]
Debt Issued By Counterparty			5,000,000
Special Tax Assessment			1,600,000
Dubuque Minimum Assessment Agreement [Member] | Diamond Jo Dubuque [Member]
Property Taxes Minimum Agreed Taxable Value			57,900,000
Other Commitment, Minimum Annual Payments			1,900,000	1,900,000
Dubuque Minimum Assessment Agreement [Member] | Diamond Jo Dubuque [Member] | Other Liabilities [Member]
Other Commitment Obligation			11,200,000	11,700,000
Other Commitment, Discount on Obligation			$ 1,700,000	$ 1,800,000
[1]Revenues for the years ended December 31, 2022 and 2021 have been recast to reflect the breakout of online revenue and management fee revenue and the segment changes made during the first quarter of 2023.

Note 10 - Leases (Details Textu

Note 10 - Leases (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Variable Lease, Cost	$ 34.9	$ 22.4	$ 20.1
Las Vegas Locals [Member]
Operating Lease, Impairment Loss			$ 5.8
Minimum [Member]
Lessee, Operating Lease, Remaining Lease Term (Year)	1 year
Maximum [Member]
Lessee, Operating Lease, Remaining Lease Term (Year)	53 years
Lessee, Operating Lease, Option To Extend Lease Term (Year)	62 years

Note 10 - Leases - Lease Cost (

Note 10 - Leases - Lease Cost (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Operating lease cost	$ 161,190	$ 153,961
Short-term lease cost	$ 0	$ (685)

Note 10 - Leases - Supplemental

Note 10 - Leases - Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Operating cash flows from operating leases	$ 158,785	$ 155,085
Operating leases	$ 41,840	$ 32,080

Note 10 - Leases - Supplement_2

Note 10 - Leases - Supplemental Balance Sheet Information (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Operating lease right-of-use assets, including favorable lease rates asset	$ 793,335	$ 830,345
Long-term portion of operating lease liabilities	$ 711,387	$ 758,440
Operating leases (in years) (Year)	14 years 10 months 24 days	15 years 6 months
Operating leases	8.40%	8.70%
Accrued Liabilities [Member]
Current lease liabilities (included in accrued liabilities)	$ 98,867	$ 88,776
Total operating lease liabilities	$ 810,254	$ 847,216

Note 10 - Leases - Maturity of

Note 10 - Leases - Maturity of Lease Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
2024	$ 157,839
2025	157,609
2026	121,211
2027	120,324
2028	119,623
Thereafter	790,691
Total lease payments	1,467,297
Less imputed interest	(657,043)
Long-term portion of operating lease liabilities	711,387	$ 758,440
Accrued Liabilities [Member]
Less current portion (included in accrued liabilities)	$ (98,867)	$ (88,776)

Note 10 - Leases - Future Minim

Note 10 - Leases - Future Minimum Rental Income (Details) $ in Thousands	Dec. 31, 2023 USD ($)
2024	$ 2,733
2025	1,209
2026	544
2027	456
2028	371
Thereafter	665
Total	$ 5,978

Note 11 - Stockholders' Equit_3

Note 11 - Stockholders' Equity and Stock Incentive Plans (Details Textual) - USD ($) $ in Thousands

1 Months Ended

3 Months Ended

12 Months Ended

Apr. 30, 2020

Mar. 31, 2023

Mar. 31, 2022

Mar. 31, 2021

Dec. 31, 2023

Dec. 31, 2022

Dec. 31, 2021

Dec. 31, 2020

May 04, 2023

Jun. 01, 2022

Oct. 21, 2021

Stock Repurchased and Retired During Period, Shares (in shares)

[1],[2]

6,537,000

9,424,000

1,310,000

Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period, Intrinsic Value

$ 1,700

$ 6,800

$ 17,900

Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested in Period, Fair Value

0

$ 0

$ 0

Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount

0

Restricted Stock Units (RSUs) [Member]

Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount

$ 8,100

Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)

1 year 9 months 18 days

Performance Shares [Member]

Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)

3 years

Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount

$ 1,600

Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)

1 year 8 months 12 days

Share Based Compensation Arrangement By Share Based Payment Award, Awards if Only Threshhold Performance Met, Percentage

50%

Share Based Compensation Arrangement By Share Based Payment Award, Awards for Target Performance, Percentage

100%

Share Based Compensation Arrangement By Share Based Payment Award, Awards for Maximum Performance, Percentage

200%

Share-Based Compensation Arrangement by Share-Based Payment Award, Shares Issued in Period (in shares)

519,782

408,609

90,444

Shares Issued Per Unit (in shares)

2

1.58

0.33

Share-Based Payment Arrangement, Shares Withheld for Tax Withholding Obligation (in shares)

200,904

114,265

30,129

Share Based Payment Arrangement, Shares Issued In Period, Net of Tax Withholdings (in shares)

318,878

294,344

60,315

Shares to be Issued to Settle PSUs (in shares)

500,000

Career Shares [Member]

Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount

$ 1,400

Career Shares [Member] | Executive Officer [Member]

Share Based Compensation Arrangement By Share Based Payment Award, Award Eligibility Minimum Age (Year)

55 years

Share-based Compensation Arrangement by Share-based Payment Award, Award Requisite Service Period (Year)

10 years

Career Shares [Member] | Executive Officer [Member] | Share-Based Payment Arrangement, Tranche One [Member]

Share Based Compensation Arrangement By Share Based Payment Award, Service Period (Year)

10 years

Career Shares [Member] | Executive Officer [Member] | Share-Based Payment Arrangement, Tranche Two [Member]

Share Based Compensation Arrangement By Share Based Payment Award, Service Period (Year)

15 years

Career Shares [Member] | Executive Officer [Member] | Share-Based Payment Arrangement, Tranche Three [Member]

Share Based Compensation Arrangement By Share Based Payment Award, Service Period (Year)

20 years

The 2020 Plan [Member]

Share Based Compensation Arrangement By Share Based Payment Award Expiration of Plan (Year)

10 years

Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in shares)

3,300,000

Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant (in shares)

6,700,000

Common Stock, Capital Shares Reserved for Future Issuance (in shares)

9,000,000

The 2020 Plan [Member] | Share-Based Payment Arrangement, Option [Member]

Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)

3 years

The 2021 Program [Member]

Stock Repurchase Program, Authorized Amount

$ 500,000

$ 300,000

Stock Repurchase Program, Increase in Authorized Amount

$ 500,000

Stock Repurchase Program, Remaining Authorized Repurchase Amount

$ 326,300

[1]All shares repurchased have been retired and constitute authorized but unissued shares.[2]Shares repurchased reflect repurchases settled during the twelve months ended December 31, 2023, 2022 and 2021. These amounts exclude repurchases, if any, traded but not yet settled on or before December 31 of each year.

Note 11 - Stockholders' Equit_4

Note 11 - Stockholders' Equity and Stock Incentive Plans - Share Repurchases (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Shares repurchased (2) (in shares)	[1],[2]	6,537	9,424	1,310
Total cost, including brokerage fees (3)	[2],[3]	$ 412,655	$ 541,642	$ 80,782
Average repurchase price per share (4) (in dollars per share)	[2],[4]	$ 63.13	$ 57.48	$ 61.67
[1]All shares repurchased have been retired and constitute authorized but unissued shares.[2]Shares repurchased reflect repurchases settled during the twelve months ended December 31, 2023, 2022 and 2021. These amounts exclude repurchases, if any, traded but not yet settled on or before December 31 of each year.[3]Costs exclude 1% excise tax on corporate stock buybacks that was enacted under the Inflation Reduction Act of 2022 and became effective January 1, 2023.[4]Amounts in the table may not recalculate exactly due to rounding. Average repurchase price per share is calculated based on unrounded numbers and excludes the 1% excise tax.

Note 11 - Stockholders' Equit_5

Note 11 - Stockholders' Equity and Stock Incentive Plans - Dividends (Details)	12 Months Ended
	Dec. 31, 2023 $ / shares
Dividend Declared February 03, 2022 [Member]
Dividends, record date	Mar. 15, 2022
Dividends, payment date	Apr. 15, 2022
Dividends, amount per share (in dollars per share)	$ 0.15
Dividend Declared June 01, 2022 [Member]
Dividends, record date	Jun. 30, 2022
Dividends, payment date	Jul. 15, 2022
Dividends, amount per share (in dollars per share)	$ 0.15
Dividend Declared September 15, 2022 [Member]
Dividends, record date	Sep. 30, 2022
Dividends, payment date	Oct. 15, 2022
Dividends, amount per share (in dollars per share)	$ 0.15
Dividends Declared December 8, 2022 [Member]
Dividends, record date	Dec. 19, 2022
Dividends, payment date	Jan. 15, 2023
Dividends, amount per share (in dollars per share)	$ 0.15
Dividend Declared February 14, 2023 [Member]
Dividends, record date	Mar. 15, 2023
Dividends, payment date	Apr. 15, 2023
Dividends, amount per share (in dollars per share)	$ 0.16
Dividends Declared May 4, 2023 [Member]
Dividends, record date	Jun. 15, 2023
Dividends, payment date	Jul. 15, 2023
Dividends, amount per share (in dollars per share)	$ 0.16
Dividends Declared August 15, 2023 [Member]
Dividends, record date	Sep. 15, 2023
Dividends, payment date	Oct. 15, 2023
Dividends, amount per share (in dollars per share)	$ 0.16
Dividends Declared December 7, 2023 [Member]
Dividends, record date	Dec. 22, 2023
Dividends, payment date	Jan. 15, 2024
Dividends, amount per share (in dollars per share)	$ 0.16

Note 11 - Stockholders' Equit_6

Note 11 - Stockholders' Equity and Stock Incentive Plans - Stock Option Activity (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Outstanding, options (in shares)	108,381	274,332	645,348
Outstanding, weighted average option price (in dollars per share)	$ 14.58	$ 17.02	$ 14.07
Canceled, options (in shares)		0	0
Canceled, weighted average option price (in dollars per share)	$ 0	$ 0	$ 0
Exercised, options (in shares)	(32,000)	(165,951)	(371,016)
Exercised, weighted average option price (in dollars per share)	$ 9.86	$ 18.61	$ 11.88
Granted, weighted average option price (in dollars per share)	$ 0	$ 0
Outstanding, options (in shares)	76,381	108,381	274,332
Outstanding, weighted average option price (in dollars per share)	$ 16.56	$ 14.58	$ 17.02
Outstanding, weighted average remaining term (Year)	1 year 10 months 24 days
Outstanding, aggregate intrinsic value	$ 3,517
Exercisable, options (in shares)	76,381	108,381
Exercisable, weighted average option price (in dollars per share)	$ 16.56	$ 14.58
Exercisable, weighted average remaining term (Year)	1 year 10 months 24 days	2 years 3 months 18 days
Exercisable, aggregate intrinsic value	$ 3,517	$ 4,329

Note 11 - Stockholders' Equit_7

Note 11 - Stockholders' Equity and Stock Incentive Plans - Stock Options Outstanding Exercisable (Details)	12 Months Ended
	Dec. 31, 2023 $ / shares shares
Options outstanding, number outstanding (in shares) | shares	76,381
Options outstanding, weighted average remaining contractual life (Year)	1 year 10 months 24 days
Options outstanding, weighted average exercise price (in dollars per share) | $ / shares	$ 16.56
Options exercisable, number exercisable (in shares) | shares	76,381
Options exercisable, weighted average exercise price (in dollars per share) | $ / shares	$ 16.56
Range Five [Member]
Options outstanding, number outstanding (in shares) | shares	23,431
Options outstanding, weighted average remaining contractual life (Year)	10 months 24 days
Options outstanding, weighted average exercise price (in dollars per share) | $ / shares	$ 11.57
Options exercisable, number exercisable (in shares) | shares	23,431
Options exercisable, weighted average exercise price (in dollars per share) | $ / shares	$ 11.57
Range Six [Member]
Options outstanding, number outstanding (in shares) | shares	28,708
Options outstanding, weighted average remaining contractual life (Year)	2 years 10 months 24 days
Options outstanding, weighted average exercise price (in dollars per share) | $ / shares	$ 17.75
Options exercisable, number exercisable (in shares) | shares	28,708
Options exercisable, weighted average exercise price (in dollars per share) | $ / shares	$ 17.75
Range 7 [Member]
Options outstanding, number outstanding (in shares) | shares	24,242
Options outstanding, weighted average remaining contractual life (Year)	1 year 9 months 18 days
Options outstanding, weighted average exercise price (in dollars per share) | $ / shares	$ 19.98
Options exercisable, number exercisable (in shares) | shares	24,242
Options exercisable, weighted average exercise price (in dollars per share) | $ / shares	$ 19.98

Note 11 - Stockholders' Equit_8

Note 11 - Stockholders' Equity and Stock Incentive Plans - RSU Activity (Details) - Restricted Stock Units (RSUs) [Member] - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Outstanding, units (in shares)	918,248	1,189,830	1,227,753
Granted, units (in shares)	304,361	259,030	456,492
Granted, weighted average grant date fair value, units (in dollars per share)	$ 65.36	$ 67.73	$ 52.59
Canceled, units (in shares)	(14,729)	(29,273)	(27,782)
Awarded, units (in shares)	(311,376)	(501,339)	(466,633)
Outstanding, units (in shares)	896,504	918,248	1,189,830

Note 11 - Stockholders' Equit_9

Note 11 - Stockholders' Equity and Stock Incentive Plans - PSU Activity (Details) - Performance Shares [Member] - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Outstanding, units (in shares)	514,290	647,789	796,245
Granted, units (in shares)	141,644	128,003	127,250
Granted, weighted average grant date fair value, units (in dollars per share)	$ 65.24	$ 68.41	$ 55.25
Performance Adjustment, units (in shares)	259,891	150,009	(180,861)
Canceled, units (in shares)	(1,265)	(2,466)	(2,071)
Awarded, units (in shares)	(519,782)	(409,045)	(92,774)
Outstanding, units (in shares)	394,778	514,290	647,789

Note 11 - Stockholders' Equi_10

Note 11 - Stockholders' Equity and Stock Incentive Plans - Career Share Activity (Details) - Career Shares [Member] - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Outstanding, units (in shares)	931,821	1,048,638	1,037,320
Granted, units (in shares)	30,409	24,388	36,123
Granted, weighted average grant date fair value, units (in dollars per share)	$ 54.39	$ 64.93	$ 42.12
Canceled, units (in shares)	(3,529)	(2,251)	(1,295)
Awarded, units (in shares)	0	(138,954)	(23,510)
Outstanding, units (in shares)	958,701	931,821	1,048,638

Note 11 - Stockholders' Equi_11

Note 11 - Stockholders' Equity and Stock Incentive Plans - Share-based Compensation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Share-based compensation expense	$ 32,379	$ 34,066	$ 37,773
Restricted Stock Units (RSUs) [Member]
Share-based compensation expense	17,821	16,210	21,599
Performance Shares [Member]
Share-based compensation expense	13,029	16,432	14,883
Career Shares [Member]
Share-based compensation expense	$ 1,529	$ 1,424	$ 1,291

Note 11 - Stockholders' Equi_12

Note 11 - Stockholders' Equity and Stock Incentive Plans - Classification of Total Costs (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Share-based compensation expense	$ 32,379	$ 34,066	$ 37,773
Gaming [Member]
Share-based compensation expense	1,036	909	873
Food & Beverage [Member]
Share-based compensation expense	198	174	167
Room [Member]
Share-based compensation expense	94	82	79
Selling, General and Administrative Expenses [Member]
Share-based compensation expense	5,263	4,618	4,437
Corporate Expense [Member]
Share-based compensation expense	$ 25,788	$ 28,283	$ 32,217

Note 12 - Fair Value Measurem_3

Note 12 - Fair Value Measurements (Details Textual) $ in Millions	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Debt Securities, Available-for-Sale, Amortized Cost	$ 17.1
Debt Security Interest Rate Stated Percentage	7.50%
Debt Securities, Available-for-Sale, Current	$ 0.7	$ 0.7
Debt Securities, Available-for-Sale, Noncurrent	12.6	13
Debt Security, Available-For-Sale, Fair Value Discount Amount	2	2.2
Prepaid Expenses and Other Current Assets [Member]
Debt Securities, Available-for-Sale, Current	0.7	0.7
Other Noncurrent Assets [Member]
Debt Securities, Available-for-Sale, Noncurrent	$ 12.6	$ 13
Measurement Input, Discount Rate [Member]
Debt Securities, Available-for-Sale, Measurement Input	0.124	0.124

Note 12 - Fair Value Measurem_4

Note 12 - Fair Value Measurements - Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Investment available for sale	$ 13,300	$ 13,700
Fair Value, Recurring [Member]
Cash and cash equivalents	304,271	283,472
Restricted cash	3,659	11,593
Investment available for sale	13,327	13,670
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Cash and cash equivalents	304,271	283,472
Restricted cash	3,659	11,593
Investment available for sale	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Cash and cash equivalents	0	0
Restricted cash	0	0
Investment available for sale	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Cash and cash equivalents	0	0
Restricted cash	0	0
Investment available for sale	$ 13,327	$ 13,670

Note 12 - Fair Value Measurem_5

Note 12 - Fair Value Measurements - Changes in Fair Value of Level 3 Assets and Liabilities (Details) - Investment, Available-For-Sale [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Balance at beginning of reporting period, asset	$ 13,670	$ 15,822
Included in interest income (expense), asset	172	167
Included in other comprehensive income (loss), asseta	165	(1,684)
Settlements, asset	(680)	(635)
Balance at end of reporting period, asset	$ 13,327	$ 13,670

Note 12 - Fair Value Measurem_6

Note 12 - Fair Value Measurements - Minimum Assessment Agreements (Details) - Fair Value, Nonrecurring [Member] - Fair Value, Inputs, Level 3 [Member] - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Note receivable	$ 419	$ 118,162
Obligation under assessment arrangements	20,199	22,293
Reported Value Measurement [Member]
Note receivable	419	83,791
Obligation under assessment arrangements	17,752	19,304
Estimate of Fair Value Measurement [Member]
Note receivable	419	82,338
Obligation under assessment arrangements	$ 23,282	$ 25,738

Note 12 - Fair Value Measurem_7

Note 12 - Fair Value Measurements - Long-term Debt (Details) - Fair Value, Nonrecurring [Member] - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Long-term debt	$ 2,946,804	$ 3,088,474
Reported Value Measurement [Member]
Long-term debt	2,915,498	3,049,409
Estimate of Fair Value Measurement [Member]
Long-term debt	2,798,210	2,897,114
Fair Value, Inputs, Level 2 [Member] | Bank Credit Facility [Member] | Line of Credit [Member]
Long-term debt	1,046,300	1,187,800
Fair Value, Inputs, Level 2 [Member] | Bank Credit Facility [Member] | Line of Credit [Member] | Reported Value Measurement [Member]
Long-term debt	1,032,897	1,169,935
Fair Value, Inputs, Level 2 [Member] | Bank Credit Facility [Member] | Line of Credit [Member] | Estimate of Fair Value Measurement [Member]
Long-term debt	1,021,206	1,183,565
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	992,208	990,260
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	957,500	928,750
Fair Value, Inputs, Level 1 [Member] | Senior Note 4750 Due 2031 Member | Senior Notes [Member]
Long-term debt	900,000	900,000
Fair Value, Inputs, Level 1 [Member] | Senior Note 4750 Due 2031 Member | Senior Notes [Member] | Reported Value Measurement [Member]
Long-term debt	889,889	888,540
Fair Value, Inputs, Level 1 [Member] | Senior Note 4750 Due 2031 Member | Senior Notes [Member] | Estimate of Fair Value Measurement [Member]
Long-term debt	819,000	784,125
Fair Value, Inputs, Level 3 [Member] | Other Long-Term Debt [Member]
Long-term debt	504	674
Fair Value, Inputs, Level 3 [Member] | Other Long-Term Debt [Member] | Reported Value Measurement [Member]
Long-term debt	504	674
Fair Value, Inputs, Level 3 [Member] | Other Long-Term Debt [Member] | Estimate of Fair Value Measurement [Member]
Long-term debt	$ 504	$ 674

Note 13 - Employee Benefit Pl_2

Note 13 - Employee Benefit Plans (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Defined Benefit Plan, Plan Assets, Contributions by Employer	$ 1.4	$ 1.2	$ 0.9
Defined Contribution Plan, Cost	$ 5.3	$ 5.1	$ 3.4

Note 14 - Segment Information_2

Note 14 - Segment Information (Details Textual)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2023
Number of Reportable Segments	3	4

Note 14 - Segment Information -

Note 14 - Segment Information - Revenues for Reportable Segments (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	[1]	Dec. 31, 2021
Revenue from Contract with Customer, Including Assessed Tax	$ 3,738,492	$ 3,555,377		$ 3,369,810
Casino [Member]
Revenue from Contract with Customer, Including Assessed Tax	2,613,288	2,674,730		2,705,523
Food and Beverage [Member]
Revenue from Contract with Customer, Including Assessed Tax	288,417	275,979		230,045
Occupancy [Member]
Revenue from Contract with Customer, Including Assessed Tax	199,117	189,071		154,180
Online [Member]
Revenue from Contract with Customer, Including Assessed Tax	422,211	253,898		172,518
Management Fee [Member]
Revenue from Contract with Customer, Including Assessed Tax	76,921	26,905		0
Product and Service, Other [Member]
Revenue from Contract with Customer, Including Assessed Tax	138,538	134,794		107,544
Las Vegas Locals [Member]
Revenue from Contract with Customer, Including Assessed Tax	928,118	930,730		886,054
Las Vegas Locals [Member] | Casino [Member]
Revenue from Contract with Customer, Including Assessed Tax	684,661	700,230		695,635
Las Vegas Locals [Member] | Food and Beverage [Member]
Revenue from Contract with Customer, Including Assessed Tax	90,182	88,219		74,771
Las Vegas Locals [Member] | Occupancy [Member]
Revenue from Contract with Customer, Including Assessed Tax	96,157	87,726		71,586
Las Vegas Locals [Member] | Online [Member]
Revenue from Contract with Customer, Including Assessed Tax	0	0		0
Las Vegas Locals [Member] | Management Fee [Member]
Revenue from Contract with Customer, Including Assessed Tax	0	0		0
Las Vegas Locals [Member] | Product and Service, Other [Member]
Revenue from Contract with Customer, Including Assessed Tax	57,118	54,555		44,062
Downtown Las Vegas [Member]
Revenue from Contract with Customer, Including Assessed Tax	222,407	215,332		155,806
Downtown Las Vegas [Member] | Casino [Member]
Revenue from Contract with Customer, Including Assessed Tax	143,899	139,115		105,539
Downtown Las Vegas [Member] | Food and Beverage [Member]
Revenue from Contract with Customer, Including Assessed Tax	42,252	41,578		28,149
Downtown Las Vegas [Member] | Occupancy [Member]
Revenue from Contract with Customer, Including Assessed Tax	24,986	24,950		15,042
Downtown Las Vegas [Member] | Online [Member]
Revenue from Contract with Customer, Including Assessed Tax	0	0		0
Downtown Las Vegas [Member] | Management Fee [Member]
Revenue from Contract with Customer, Including Assessed Tax	0	0		0
Downtown Las Vegas [Member] | Product and Service, Other [Member]
Revenue from Contract with Customer, Including Assessed Tax	11,270	9,689		7,076
Midwest and South [Member]
Revenue from Contract with Customer, Including Assessed Tax	2,041,945	2,076,066		2,105,777
Midwest and South [Member] | Casino [Member]
Revenue from Contract with Customer, Including Assessed Tax	1,741,068	1,788,494		1,855,279
Midwest and South [Member] | Food and Beverage [Member]
Revenue from Contract with Customer, Including Assessed Tax	155,983	146,182		127,125
Midwest and South [Member] | Occupancy [Member]
Revenue from Contract with Customer, Including Assessed Tax	77,974	76,395		67,552
Midwest and South [Member] | Online [Member]
Revenue from Contract with Customer, Including Assessed Tax	0	0		0
Midwest and South [Member] | Management Fee [Member]
Revenue from Contract with Customer, Including Assessed Tax	0	0		0
Midwest and South [Member] | Product and Service, Other [Member]
Revenue from Contract with Customer, Including Assessed Tax	66,920	64,995		55,821
Online [Member]
Revenue from Contract with Customer, Including Assessed Tax	422,211	253,898		172,518
Online [Member] | Casino [Member]
Revenue from Contract with Customer, Including Assessed Tax	0	0		0
Online [Member] | Food and Beverage [Member]
Revenue from Contract with Customer, Including Assessed Tax	0	0		0
Online [Member] | Occupancy [Member]
Revenue from Contract with Customer, Including Assessed Tax	0	0		0
Online [Member] | Online [Member]
Revenue from Contract with Customer, Including Assessed Tax	422,211	253,898		172,518
Online [Member] | Management Fee [Member]
Revenue from Contract with Customer, Including Assessed Tax	0	0		0
Online [Member] | Product and Service, Other [Member]
Revenue from Contract with Customer, Including Assessed Tax	0	0		0
Managed and Other [Member]
Revenue from Contract with Customer, Including Assessed Tax	123,811	79,351		49,655
Managed and Other [Member] | Casino [Member]
Revenue from Contract with Customer, Including Assessed Tax	43,660	46,891		49,070
Managed and Other [Member] | Food and Beverage [Member]
Revenue from Contract with Customer, Including Assessed Tax	0	0		0
Managed and Other [Member] | Occupancy [Member]
Revenue from Contract with Customer, Including Assessed Tax	0	0		0
Managed and Other [Member] | Online [Member]
Revenue from Contract with Customer, Including Assessed Tax	0	0		0
Managed and Other [Member] | Management Fee [Member]
Revenue from Contract with Customer, Including Assessed Tax	76,921	26,905		0
Managed and Other [Member] | Product and Service, Other [Member]
Revenue from Contract with Customer, Including Assessed Tax	$ 3,230	$ 5,555		$ 585
[1]Revenues for the years ended December 31, 2022 and 2021 have been recast to reflect the breakout of online revenue and management fee revenue and the segment changes made during the first quarter of 2023.

Note 14 - Segment Information_3

Note 14 - Segment Information - Reconciliation of Total Reportable Segment Adjusted EBITDAR to Operating Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Corporate expense	$ 115,963	$ 117,007	$ 117,675
Adjusted EBITDAR	1,394,791	1,390,509	1,365,985
Deferred rent	708	768	828
Master lease rent expense	108,398	106,616	104,702
Depreciation and amortization	256,780	258,179	267,787
Share-based compensation expense	32,379	34,066	37,773
Project Development, Preopening and Writedowns Expense	(8,935)	(18,936)	31,815
Non-cash impairment of assets	107,837	40,775	8,200
Other operating items, net	(4,207)	(12,183)	14,776
Total other operating costs and expenses	492,960	409,285	465,881
Operating income	901,831	981,224	900,104
Interest income	(23,886)	(21,530)	(1,819)
Interest expense, net of amounts capitalized	171,247	151,249	199,442
Loss on early extinguishments and modifications of debt	0	19,815	95,155
Other, net	1,563	2,884	3,387
Total other expense, net	148,924	152,418	296,165
Income before income taxes	752,907	828,806	603,939
Income tax provision	(132,884)	(189,429)	(140,093)
Net income	620,023	639,377	463,846
Las Vegas Locals [Member]
Total Reportable Segment Adjusted EBITDAR	470,971	481,643	473,187
Downtown Las Vegas [Member]
Total Reportable Segment Adjusted EBITDAR	85,507	86,049	51,300
Midwest and South [Member]
Total Reportable Segment Adjusted EBITDAR	781,673	830,782	892,090
Online [Member]
Total Reportable Segment Adjusted EBITDAR	62,337	39,778	23,583
Managed and Other [Member]
Total Reportable Segment Adjusted EBITDAR	84,478	40,981	11,282
Corporate Segment [Member]
Corporate expense	$ (90,175)	$ (88,724)	$ (85,457)

Note 14 - Segment Information_4

Note 14 - Segment Information - Assets By Reportable Segment (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Assets	$ 6,273,126	$ 6,311,127
Las Vegas Locals [Member]
Assets	1,634,732	1,613,553
Downtown Las Vegas [Member]
Assets	295,494	265,876
Midwest and South [Member]
Assets	3,805,301	3,745,476
Online [Member]
Assets	155,356	226,800
Managed and Other [Member]
Assets	124,161	207,962
Corporate Segment [Member]
Assets	$ 258,082	$ 251,460

Note 14 - Segment Information_5

Note 14 - Segment Information - Reconciliation of Capital Expenditures (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Capital expenditures	$ 386,729	$ 271,677	$ 202,625
Change in Accrued Capital Expenditure Additions	(12,779)	(2,522)	(3,173)
Cash-Based Capital Expenditures	373,950	269,155	199,452
Las Vegas Locals [Member]
Capital expenditures	82,918	37,339	24,724
Downtown Las Vegas [Member]
Capital expenditures	42,233	52,423	36,954
Midwest and South [Member]
Capital expenditures	200,577	109,475	88,668
Online [Member]
Capital expenditures	224	462	0
Managed and Other [Member]
Capital expenditures	5,001	4,104	2,326
Corporate Segment [Member]
Capital expenditures	$ 55,776	$ 67,874	$ 49,953

Note 15 - Related Party Trans_2

Note 15 - Related Party Transactions (Details Textual)	Dec. 31, 2023
Ownership Percentage	28%