Boyd Gaming (BYD) 10-Q 31 Oct 24 2024 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2024	Oct. 28, 2024
Document Information [Line Items]
Entity Central Index Key	0000906553
Entity Registrant Name	BOYD GAMING CORP
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2024
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2024
Document Transition Report	false
Entity File Number	1-12882
Entity Incorporation, State or Country Code	NV
Entity Tax Identification Number	88-0242733
Entity Address, Address Line One	6465 South Rainbow Boulevard
Entity Address, City or Town	Las Vegas
Entity Address, State or Province	NV
Entity Address, Postal Zip Code	89118
City Area Code	702
Local Phone Number	792-7200
Title of 12(b) Security	Common stock, $0.01 par value
Trading Symbol	BYD
Security Exchange Name	NYSE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		88,389,119

Consolidated Balance Sheets (Cu

Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Current assets
Cash and cash equivalents	$ 286,281	$ 304,271
Restricted cash	3,928	3,659
Accounts receivable, net	103,475	137,892
Inventories	20,414	20,692
Prepaid expenses and other current assets	67,820	59,293
Income taxes receivable	19,948	3,508
Total current assets	501,866	529,315
Property and equipment, net	2,633,248	2,542,512
Operating lease right-of-use assets	747,018	793,335
Other assets, net	67,028	67,779
Intangible assets, net	1,395,279	1,392,844
Goodwill, net	957,992	947,341
Total assets	6,302,431	6,273,126
Current liabilities
Accounts payable	118,690	124,668
Current maturities of long-term debt	44,364	44,275
Accrued liabilities	447,466	427,379
Total current liabilities	610,520	596,322
Long-term debt, net of current maturities and debt issuance costs	3,024,992	2,871,223
Operating lease liabilities, net of current portion	665,382	711,387
Deferred income taxes	313,942	288,826
Other liabilities	55,793	61,266
Commitments and contingencies (Note 7)
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; 88,849,292 and 96,832,453 shares outstanding	888	968
Additional paid-in capital	0	0
Retained earnings	1,631,949	1,744,232
Accumulated other comprehensive loss	(1,035)	(1,098)
Total stockholders' equity	1,631,802	1,744,102
Total liabilities and stockholders' equity	$ 6,302,431	$ 6,273,126

Consolidated Balance Sheets (_2

Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares	Sep. 30, 2024	Dec. 31, 2023
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)	88,849,292	96,832,453

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Total revenues	$ 961,246	$ 903,164	$ 2,889,279	$ 2,784,080
Operating costs and expenses
Selling, general and administrative	102,391	99,944	315,709	299,333
Master lease rent expense	28,160	27,236	83,247	81,163
Maintenance and utilities	40,421	41,720	112,111	115,337
Depreciation and amortization	70,344	64,797	198,934	188,577
Corporate expense	27,614	27,872	88,254	88,232
Project development, preopening and writedowns	11,347	2,405	21,954	(11,268)
Impairment of assets	0	0	10,500	4,537
Other operating items, net	(906)	301	4,947	959
Total operating costs and expenses	741,261	685,292	2,222,803	2,037,300
Operating income	219,985	217,872	666,476	746,780
Other expense (income)
Interest income	(392)	(1,585)	(1,241)	(22,445)
Interest expense, net of amounts capitalized	46,208	42,352	131,466	128,933
Other, net	189	(30)	289	596
Total other expense, net	46,005	40,737	130,514	107,084
Income before income taxes	173,980	177,135	535,962	639,696
Income tax provision	(42,852)	(41,902)	(128,516)	(112,278)
Net income	$ 131,128	$ 135,233	$ 407,446	$ 527,418
Basic net income per common share (in dollars per share)	$ 1.43	$ 1.34	$ 4.3	$ 5.16
Weighted average basic shares outstanding (in shares)	91,863	100,804	94,769	102,139
Diluted net income per common share (in dollars per share)	$ 1.43	$ 1.34	$ 4.3	$ 5.16
Weighted average diluted shares outstanding (in shares)	91,893	100,850	94,807	102,187
Casino [Member]
Total revenues	$ 640,528	$ 641,168	$ 1,925,486	$ 1,966,205
Operating costs and expenses
Cost of revenue	252,213	251,536	749,966	751,330
Food and Beverage [Member]
Total revenues	72,728	70,986	222,361	212,936
Operating costs and expenses
Cost of revenue	62,713	59,672	187,852	177,623
Occupancy [Member]
Total revenues	50,226	48,720	151,768	148,546
Operating costs and expenses
Cost of revenue	19,674	19,180	57,728	54,880
Online [Member]
Total revenues	141,312	90,288	417,412	298,153
Operating costs and expenses
Cost of revenue	115,119	79,080	353,269	252,478
Management Service [Member]
Total revenues	21,030	17,153	64,527	54,629
Product and Service, Other [Member]
Total revenues	35,422	34,849	107,725	103,611
Operating costs and expenses
Cost of revenue	$ 12,171	$ 11,549	$ 38,332	$ 34,119

Comprehensive Consolidated Stat

Comprehensive Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Net income	$ 131,128	$ 135,233	$ 407,446	$ 527,418
Other comprehensive income (loss), net of tax:
Fair value adjustments to available-for-sale securities	504	(119)	360	467
Foreign currency translation adjustments	159	(254)	(297)	(54)
Comprehensive income	$ 131,791	$ 134,860	$ 407,509	$ 527,831

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Changes In Stockholders' Equity (Unaudited) - USD ($) $ in Thousands		Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Total
Balances (in shares) at Dec. 31, 2022		102,816,110
Balances at Dec. 31, 2022		$ 1,028	$ 305,152	$ 1,285,827	$ (1,382)	$ 1,590,625
Net income		0	0	199,731	0	199,731
Fair value adjustments to available-for-sale securities		0	0	0	474	474
Foreign currency translation adjustments		$ 0	0	0	4	4
Release of restricted stock units, net of tax (in shares)		45,942
Release of restricted stock units, net of tax		$ 1	(1,926)	0	0	(1,925)
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)		(1,726,308)
Shares repurchased and retired		$ (17)	(106,994)	0	0	(107,011)
Dividends declared		0	0	(16,289)	0	(16,289)
Share-based compensation costs		$ 0	7,819	0	0	7,819
Stock options exercised (in shares)		32,000
Stock options exercised		$ 0	315	0	0	315
Balances (in shares) at Mar. 31, 2023		101,486,622
Balances at Mar. 31, 2023		$ 1,015	191,589	1,469,269	(904)	1,660,969
Balances (in shares) at Dec. 31, 2022		102,816,110
Balances at Dec. 31, 2022		$ 1,028	305,152	1,285,827	(1,382)	1,590,625
Net income						527,418
Fair value adjustments to available-for-sale securities						467
Foreign currency translation adjustments						$ (54)
Shares repurchased and retired (in shares)	[1],[2]					(4,847,000)
Balances (in shares) at Sep. 30, 2023		98,386,239
Balances at Sep. 30, 2023		$ 984	3,355	1,765,111	(969)	$ 1,768,481
Balances (in shares) at Mar. 31, 2023		101,486,622
Balances at Mar. 31, 2023		$ 1,015	191,589	1,469,269	(904)	1,660,969
Net income		0	0	192,454	0	192,454
Fair value adjustments to available-for-sale securities		0	0	0	112	112
Foreign currency translation adjustments		$ 0	0	0	196	196
Release of restricted stock units, net of tax (in shares)		17,871
Release of restricted stock units, net of tax		$ 0	(63)	0	0	(63)
Shares repurchased and retired (in shares)		(1,492,451)
Shares repurchased and retired		$ (15)	(101,001)	0	0	(101,016)
Dividends declared		0	0	(16,041)	0	(16,041)
Share-based compensation costs		$ 0	12,198	0	0	12,198
Balances (in shares) at Jun. 30, 2023		100,012,042
Balances at Jun. 30, 2023		$ 1,000	102,723	1,645,682	(596)	1,748,809
Net income		0	0	135,233	0	135,233
Fair value adjustments to available-for-sale securities		0	0	0	(119)	(119)
Foreign currency translation adjustments		$ 0	0	0	(254)	(254)
Release of restricted stock units, net of tax (in shares)		1,974
Release of restricted stock units, net of tax		$ 0	(56)	0	0	$ (56)
Shares repurchased and retired (in shares)		(1,627,777)				(1,628,000)	[1],[2]
Shares repurchased and retired		$ (16)	(107,345)	0	0	$ (107,361)
Dividends declared		0	0	(15,804)	0	(15,804)
Share-based compensation costs		$ 0	8,033	0	0	8,033
Balances (in shares) at Sep. 30, 2023		98,386,239
Balances at Sep. 30, 2023		$ 984	3,355	1,765,111	(969)	$ 1,768,481
Balances (in shares) at Dec. 31, 2023		96,832,453				96,832,453
Balances at Dec. 31, 2023		$ 968	0	1,744,232	(1,098)	$ 1,744,102
Net income		0	0	136,473	0	136,473
Fair value adjustments to available-for-sale securities		0	0	0	250	250
Foreign currency translation adjustments		$ 0	0	0	(318)	(318)
Release of restricted stock units, net of tax (in shares)		85,597
Release of restricted stock units, net of tax		$ 1	(1,586)	(2,049)	0	(3,634)
Release of performance stock units, net of tax (in shares)		150,063
Release of performance stock units, net of tax		$ 2	(119)	(6,091)	0	(6,208)
Shares repurchased and retired (in shares)		(1,658,377)
Shares repurchased and retired		$ (17)	(5,155)	(101,133)	0	(106,305)
Dividends declared		0	0	(16,264)	0	(16,264)
Share-based compensation costs		$ 0	6,860	0	0	6,860
Balances (in shares) at Mar. 31, 2024		95,409,736
Balances at Mar. 31, 2024		$ 954	0	1,755,168	(1,166)	$ 1,754,956
Balances (in shares) at Dec. 31, 2023		96,832,453				96,832,453
Balances at Dec. 31, 2023		$ 968	0	1,744,232	(1,098)	$ 1,744,102
Net income						407,446
Fair value adjustments to available-for-sale securities						360
Foreign currency translation adjustments						$ (297)
Shares repurchased and retired (in shares)	[1],[2]					(8,264,000)
Balances (in shares) at Sep. 30, 2024		88,849,292				88,849,292
Balances at Sep. 30, 2024		$ 888	0	1,631,949	(1,035)	$ 1,631,802
Balances (in shares) at Mar. 31, 2024		95,409,736
Balances at Mar. 31, 2024		$ 954	0	1,755,168	(1,166)	1,754,956
Net income		0	0	139,845	0	139,845
Fair value adjustments to available-for-sale securities		0	0	0	(394)	(394)
Foreign currency translation adjustments		$ 0	0	0	(138)	(138)
Release of restricted stock units, net of tax (in shares)		19,837
Release of restricted stock units, net of tax		$ 0	(1)	(33)	0	(34)
Shares repurchased and retired (in shares)		(3,143,995)
Shares repurchased and retired		$ (31)	(10,635)	(166,756)	0	(177,422)
Dividends declared		0	0	(15,736)	0	(15,736)
Share-based compensation costs		$ 0	10,365	0	0	10,365
Stock options exercised (in shares)		23,431
Stock options exercised		$ 0	271	0	0	271
Balances (in shares) at Jun. 30, 2024		92,309,009
Balances at Jun. 30, 2024		$ 923	0	1,712,488	(1,698)	1,711,713
Net income		0	0	131,128	0	131,128
Fair value adjustments to available-for-sale securities		0	0	0	504	504
Foreign currency translation adjustments		$ 0	0	0	159	159
Release of restricted stock units, net of tax (in shares)		1,423
Release of restricted stock units, net of tax		$ 0	(32)	(8)	0	$ (40)
Shares repurchased and retired (in shares)		(3,461,140)				(3,461,000)	[1],[2]
Shares repurchased and retired		$ (35)	(7,508)	(196,508)	0	$ (204,051)
Dividends declared		0	0	(15,151)	0	(15,151)
Share-based compensation costs		$ 0	7,540	0	0	$ 7,540
Balances (in shares) at Sep. 30, 2024		88,849,292				88,849,292
Balances at Sep. 30, 2024		$ 888	$ 0	$ 1,631,949	$ (1,035)	$ 1,631,802
[1]All shares repurchased have been retired and constitute authorized but unissued shares.[2]Shares repurchased reflect repurchases settled during the three and nine months ended September 30, 2024 and 2023. These amounts exclude repurchases, if any, traded but not yet settled on or before September 30, 2024 and 2023, respectively.

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Changes In Stockholders' Equity (Unaudited) (Parentheticals) - $ / shares	3 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023
Dividends per share (in dollars per share)	$ 0.17	$ 0.17	$ 0.17	$ 0.16	$ 0.16	$ 0.16

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Cash Flows from Operating Activities
Net income	$ 407,446	$ 527,418
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	198,934	188,577
Amortization of debt financing costs and discounts on debt	5,698	5,854
Non-cash operating lease expense	66,019	59,302
Non-cash expected credit loss (income) on note receivable	0	(34,371)
Share-based compensation expense	24,765	28,050
Deferred income taxes	25,131	(9,995)
Non-cash impairment of assets	10,500	4,537
Other operating activities	10,143	(516)
Changes in operating assets and liabilities, excluding the impact of acquisition:
Accounts receivable, net	34,855	5,473
Inventories	278	1,533
Prepaid expenses and other current assets	(7,446)	(22,086)
Income taxes (receivable) payable, net	(16,440)	1,335
Other assets, net	870	3,262
Accounts payable and accrued liabilities	1,979	(2,876)
Operating lease liabilities	(66,019)	(59,302)
Other liabilities	(1,694)	1,057
Net cash provided by operating activities	695,019	697,252
Cash Flows from Investing Activities
Capital expenditures	(289,224)	(279,023)
Payments received on note receivable	208	82,459
Cash paid for acquisition, net of cash received	(28,774)	0
Other investing activities	(2,674)	(3,022)
Net cash used in investing activities	(320,464)	(199,586)
Cash Flows from Financing Activities
Borrowings under credit facility	1,317,000	1,086,700
Payments under credit facility	(1,168,700)	(1,232,700)
Share-based compensation activities	(9,645)	(14,503)
Shares repurchased and retired	(483,218)	(312,656)
Dividends paid	(47,510)	(47,805)
Other financing activities	(140)	(138)
Net cash used in financing activities	(392,213)	(521,102)
Effect of foreign currency exchange rates on cash, cash equivalents and restricted cash	(63)	5
Change in cash, cash equivalents and restricted cash	(17,721)	(23,431)
Cash, cash equivalents and restricted cash, beginning of period	307,930	295,065
Cash, cash equivalents and restricted cash, end of period	290,209	271,634
Supplemental Disclosure of Cash Flow Information
Cash paid for interest, net of amounts capitalized	127,851	124,132
Cash received for interest	213	10,804
Cash paid for income taxes	119,802	120,449
Supplemental Schedule of Non-cash Investing and Financing Activities
Payables incurred for capital expenditures	21,153	8,091
Dividends declared not yet paid	15,151	15,804
Expected credit loss (income) on note receivable	$ 0	$ (34,371)

Note 1 - Summary of Significant

Note 1 - Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Significant Accounting Policies [Text Block]	NOTE 1. Organization Boyd Gaming Corporation (and together with its subsidiaries, the "Company," "Boyd," "Boyd Gaming," "we" or "us") was incorporated in the state of Nevada in 1988 1975. We are a geographically diversified operator of 28 wholly owned brick-and-mortar gaming entertainment properties ("gaming entertainment properties"). Headquartered in Las Vegas, Nevada, we have gaming entertainment properties in Nevada, Illinois, Indiana, Iowa, Kansas, Louisiana, Mississippi, Missouri, Ohio and Pennsylvania. In addition, we own and operate Boyd Interactive, a business-to-business ( "B2B" "B2C" Basis of Presentation The accompanying unaudited condensed consolidated financial statements of the Company have been prepared in accordance with the instructions to the Quarterly Report on Form 10 10 X not December 31, 2023 February 26, 2024. The results for the periods indicated are unaudited but reflect all adjustments, consisting only of normal recurring adjustments, that management considers necessary for a fair presentation of financial position, results of operations and cash flows. Results of operations and cash flows for the interim periods presented herein are not The accompanying condensed consolidated financial statements include the accounts of the Company and its subsidiaries. Investments in unconsolidated affiliates, which are 50% not Cash and Cash Equivalents Cash and cash equivalents include highly liquid investments, which include cash on hand and in banks, interest-bearing deposits and money market funds with maturities of three not may Restricted Cash Restricted cash consists primarily of: (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 condensed consolidated balance sheets to the total balance shown in the condensed consolidated statements of cash flows. September 30, December 31, September 30, December 31, (In thousands) 2024 2023 2023 2022 Cash and cash equivalents $ 286,281 $ 304,271 $ 269,155 $ 283,472 Restricted cash 3,928 3,659 2,479 11,593 Total cash, cash equivalents and restricted cash $ 290,209 $ 307,930 $ 271,634 $ 295,065 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 two not not no 5, 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 5, 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 5, 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: Three Months Ended Nine Months Ended September 30, September 30, (In thousands) 2024 2023 2024 2023 Food & beverage $ 31,621 $ 29,978 $ 94,074 $ 87,573 Room 16,084 15,873 46,424 46,367 Other 2,076 2,328 6,449 6,265 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 condensed 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 $129.5 million three September 30, 2024 2023 nine September 30, 2024 2023 Collaborative Arrangements million and $2.1 million three September 30, 2024 2023 nine September 30, 2024 2023 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 2023 twelve twelve June 30, 2023. not three June 30, 2023 not second 2023, 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" The IRS has selected our federal corporate income tax return for the tax year ended December 31, 2021, second 2024 September 30, 2024 three nine no Collaborative Arrangements We hold a five one third 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 million three September 30, 2024 2023 nine September 30, 2024 2023 Our five 321, Accounting for Investments in Equity Securities not may not Currency Translation The Company translates the financial statements of its foreign subsidiary that are not Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates. Recently Issued Accounting Pronouncements 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

Note 2 - Acquisition	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Mergers, Acquisitions and Dispositions Disclosures [Text Block]	NOTE 2. Resorts Digital Gaming, LLC On September 1, 2024, May 15, 2024, Resorts Digital is an online casino operator based in New Jersey, operating a dual-brand strategy across Resorts Casino and Mohegan Sun. This acquisition is another step forward in building out our online casino business. In addition to acquiring the existing online business under both brands, the acquisition includes a 20-year marketing agreement with a 10-year renewal option that provides for marketing and promotional services at Resorts Casino in Atlantic City, New Jersey. This marketing agreement allows us to provide our online customers in New Jersey access to a gaming entertainment property where they can redeem points earned under a loyalty program for such amenities as complimentary food & beverage and hotel rooms. The acquired company is aggregated into our Online segment (See Note 10, Segment Information ). Consideration Transferred The fair value of the consideration transferred for the membership interests of Resorts Digital included the purchase price of the net assets transferred. The total gross consideration was $34.0 million (with $3.7 million of cash and restricted cash acquired and $1.5 million not September 30, 2024, September 30, 2024 Status of Purchase Price Allocation The Company is following the acquisition method of accounting pursuant to FASB Accounting Standards Codification Topic 805 805" third not may September 30, 2024 . The following table summarizes the preliminary allocation of the purchase price: (In thousands) As Recorded Current assets $ 4,316 Other assets 110 Intangible assets 22,800 Total acquired assets 27,226 Current liabilities 3,918 Other liabilities 28 Total liabilities assumed 3,946 Net identifiable assets acquired 23,280 Goodwill 10,700 Net assets acquired $ 33,980 The following table summarizes the preliminary values assigned to acquired intangible assets and preliminary weighted average useful lives of definite-lived intangible assets: Useful Lives (In thousands) (in years) As Recorded Gaming license right Indefinite $ 15,000 Customer relationships 5 3,300 Marketing agreement 20 4,500 Total intangible assets acquired $ 22,800 The goodwill recognized is the excess of the purchase price over the preliminary values assigned to the assets acquired and liabilities assumed. All of the goodwill was assigned to the Online reportable segment. The Company expensed $0.1 million of acquisition related costs for the three nine September 30, 2024 The revenue and earnings from the acquisition are not September 30, 2024 . The pro-forma revenue and earnings from the acquisition assuming all impacts as if it had been completed on January 1, 2024, not September 30, 2024 .

Note 3 - Property and Equipment

Note 3 - Property and Equipment, Net	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	NOTE 3. Property and equipment, net consists of the following: September 30, December 31, (In thousands) 2024 2023 Land $ 338,469 $ 338,469 Buildings and improvements 3,392,404 3,237,863 Furniture and equipment 1,843,325 1,742,666 Riverboats and barges 241,758 241,826 Construction in progress 119,753 182,710 Total property and equipment 5,935,709 5,743,534 Less accumulated depreciation (3,302,461 ) (3,201,022 ) Property and equipment, net $ 2,633,248 $ 2,542,512 Depreciation expense is as follows: Three Months Ended Nine Months Ended September 30, September 30, (In thousands) 2024 2023 2024 2023 Depreciation expense $ 66,190 $ 60,586 $ 186,566 $ 176,051

Note 4 - Goodwill and Intangibl

Note 4 - Goodwill and Intangible Assets, Net	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Goodwill and Intangible Assets Disclosure [Text Block]	NOTE 4. Intangible assets, net consist of the following: September 30, 2024 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 2.4 $ 7,225 $ (3,915 ) $ — $ — $ 3,310 Host agreements 8.7 58,000 (24,489 ) — — 33,511 Development agreement 4.9 21,373 (6,488 ) — — 14,885 Developed technology 7.6 42,659 (7,867 ) — 70 34,862 B2B relationships 5.3 28,000 (7,502 ) — 17 20,515 B2C relationships 10.1 13,000 (2,076 ) — — 10,924 Marketing agreement 20.0 4,500 — — — 4,500 174,757 (52,337 ) — 87 122,507 Indefinite lived intangible assets Trademarks Indefinite 199,900 — (32,275 ) — 167,625 Gaming license rights Indefinite 1,393,081 (33,960 ) (253,974 ) — 1,105,147 1,592,981 (33,960 ) (286,249 ) — 1,272,772 Balances, September 30, 2024 $ 1,767,738 $ (86,297 ) $ (286,249 ) $ 87 $ 1,395,279 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 The following table presents the future amortization expense for our amortizing intangible assets as of September 30, 2024 (In thousands) Customer Relationships Host Agreements Development Agreement Developed Technology B2B Relationships B2C Relationships Marketing Agreement Total For the year ending December 31, 2024 (excluding nine months ended September 30, 2024) $ 230 $ 967 $ 763 $ 1,362 $ 995 $ 271 $ 75 $ 4,663 2025 660 3,867 3,053 4,924 3,914 1,083 225 17,726 2026 660 3,867 3,053 4,909 3,914 1,083 225 17,711 2027 660 3,867 3,053 4,907 3,914 1,083 225 17,709 2028 660 3,867 3,053 4,647 3,914 1,083 225 17,449 Thereafter 440 17,076 1,910 14,113 3,864 6,321 3,525 47,249 Total future amortization $ 3,310 $ 33,511 $ 14,885 $ 34,862 $ 20,515 $ 10,924 $ 4,500 $ 122,507 During the nine September 30, 2024 first 2024 Goodwill consists of the following: September 30, 2024 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 104,737 — (82,000 ) 105 22,842 Managed & Other 30,529 — (30,529 ) — — Balances, September 30, 2024 $ 1,372,099 $ (6,134 ) $ (408,078 ) $ 105 $ 957,992 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

Note 5 - Accrued Liabilities

Note 5 - Accrued Liabilities	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Accounts Payable and Accrued Liabilities Disclosure [Text Block]	NOTE 5. Accrued liabilities consist of the following: September 30, December 31, (In thousands) 2024 2023 Payroll and related $ 76,426 $ 82,327 Interest 18,766 17,841 Gaming 68,345 68,749 Player loyalty program 18,049 23,850 Advance deposits 25,535 15,511 Outstanding chips 6,592 8,164 Dividends payable 15,151 15,508 Operating leases 100,319 98,867 Other 118,283 96,562 Total accrued liabilities $ 447,466 $ 427,379

Note 6 - Long-term Debt

Note 6 - Long-term Debt	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Long-Term Debt [Text Block]	NOTE 6. Long-term debt, net of current maturities and debt issuance costs, consists of the following: September 30, 2024 Interest Unamortized Rates at Origination September 30, Outstanding Fees and Long-Term (In thousands) 2024 Principal Costs Debt, Net Credit facility 6.685 % $ 1,194,600 $ (10,177 ) $ 1,184,423 4.750% senior notes due 2027 4.750 % 1,000,000 (6,331 ) 993,669 4.750% senior notes due 2031 4.750 % 900,000 (9,100 ) 890,900 Other 5.208 % 364 — 364 Total long-term debt 3,094,964 (25,608 ) 3,069,356 Less current maturities 44,364 — 44,364 Long-term debt, net $ 3,050,600 $ (25,608 ) $ 3,024,992 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 The outstanding principal amounts under the Credit Facility are comprised of the following: September 30, December 31, (In thousands) 2024 2023 Revolving Credit Facility $ 380,000 $ 180,000 Term A Loan 770,000 803,000 Swing Loan 44,600 63,300 Total outstanding principal amounts $ 1,194,600 $ 1,046,300 With a total revolving credit commitment of $1,450.0 million available under the Credit Facility, $380.0 million and $44.6 million in borrowings outstanding on the Revolving Credit Facility and the Swing Loan, respectively, and $13.0 million allocated to support various letters of credit, there was a remaining contractual availability under the Credit Facility of $1,012.4 million as of September 30, 2024 Covenant Compliance As of September 30, 2024

Note 7 - Commitments and Contin

Note 7 - Commitments and Contingencies	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	NOTE 7. Wilton Rancheria Agreements In 2012, third 10 August 15, 2022 fourth 2022. third March 2023 first 2023, first 2023, nine September 30, 2023 mi nine September 30, 2024 mi nine September 30, 2023 September 30, 2024 seven $17.2 three September 30, 2024 2023 nine September 30, 2024 2023 On September 27, 2024, October 2, 2024, two not Commitments As of September 30, 2024 no 9, Commitments and Contingencies 10 December 31, 2023 February 26, 2024. Contingencies Legal Matters We are parties to various legal proceedings arising in the ordinary course of business. We believe that all pending claims, if adversely decided, would not

Note 8 - Stockholders' Equity a

Note 8 - Stockholders' Equity and Stock Incentive Plans	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Shareholders' Equity and Share-Based Payments [Text Block]	NOTE 8. Share Repurchase Program On October 21, 2021, June 1, 2022, May 4, 2023 May 9, 2024. September 30, 2024 may may 10b5 1 not may The following table provides information regarding share repurchases during the referenced periods ( 1 Three Months Ended Nine Months Ended September 30, September 30, (In thousands, except per share data) 2024 2023 2024 2023 Shares repurchased (2) 3,461 1,628 8,264 4,847 Total cost, including brokerage fees (3) $ 202,032 $ 106,302 $ 483,218 $ 312,656 Average repurchase price per share (4) $ 58.37 $ 65.30 $ 58.48 $ 64.51 ( 1 three nine September 30, 2024 2023 not September 30, 2024 2023 ( 2 ( 3 1% ( 4 may not 1% Dividends The dividends declared by the Board of Directors and reflected in the periods presented are: Declaration date Record date Payment date Amount per share December 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 February 28, 2024 March 15, 2024 April 15, 2024 0.17 May 9, 2024 June 15, 2024 July 15, 2024 0.17 August 20, 2024 September 15, 2024 October 15, 2024 0.17 Share-Based Compensation We account for share-based awards exchanged for employee services in accordance with the authoritative accounting guidance for share-based payments. Under the guidance, share-based compensation expense is measured at the grant date, based on the estimated fair value of the award, and is recognized as expense, net of estimated forfeitures, over the employee's requisite service period. The following table provides classification detail of the total costs related to our share-based employee compensation plans reported in our condensed consolidated statements of operations. Three Months Ended Nine Months Ended September 30, September 30, (In thousands) 2024 2023 2024 2023 Gaming $ 254 $ 278 $ 778 $ 806 Food & beverage 49 53 149 154 Room 22 26 70 74 Selling, general and administrative 1,295 1,415 3,958 4,098 Corporate expense 5,920 6,261 19,810 22,918 Total share-based compensation expense $ 7,540 $ 8,033 $ 24,765 $ 28,050 Performance Shares Our stock incentive plan provides for the issuance of Performance Share Units ("PSU") grants which may The PSU grants awarded in third 2021 fourth 2019 first 2024 2023, 2021 two July 2021 June 2023. 2019 three The PSU grant awarded in July 2021 first 2024, 2021 2023; nine September 30, 2024. The PSU grant awarded in December 2019 first 2023, 2019 2022; not 2023 Unamortized Stock Compensation Expense and Recognition Period As of September 30, 2024 September 30, 2024

Note 9 - Fair Value Measurement

Note 9 - Fair Value Measurements	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Fair Value Disclosures [Text Block]	NOTE 9. 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: September 30, 2024 (In thousands) Balance Level 1 Level 2 Level 3 Assets Cash and cash equivalents $ 286,281 $ 286,281 $ — $ — Restricted cash 3,928 3,928 — — Investment available for sale 13,202 — — 13,202 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 Cash and Cash Equivalents and Restricted Cash The fair values of our cash and cash equivalents and restricted cash, classified in the fair value hierarchy as Level 1, September 30, 2024 December 31, 2023 Investment Available for Sale We have an investment in a single municipal bond issuance of $16.4 million aggregate principal amount of 7.5% Urban Renewal Tax Increment Revenue Bonds, Taxable Series 2007 June 1, 2037. no 3 September 30, 2024 December 31, 2023 September 30, 2024 December 31, 2023 not September 30, 2024 December 31, 2023 September 30, 2024 December 31, 2023 September 30, 2024 December 31, 2023 The following table summarizes the changes in fair value of the Company's Level 3 Three Months Ended Nine Months Ended September 30, September 30, (In thousands) 2024 2023 2024 2023 Balance at beginning of reporting period $ 12,495 $ 13,215 $ 13,327 $ 13,670 Total gains (realized or unrealized): Included in interest income 43 41 132 128 Included in other comprehensive income (loss) 664 (158 ) 473 (20 ) Purchases, sales, issuances and settlements: Settlements — — (730 ) (680 ) Balance at end of reporting period $ 13,202 $ 13,098 $ 13,202 $ 13,098 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, 3 Balances Disclosed at Fair Value The following tables provide the fair value measurement information about our obligation under assessment agreements and note receivable. As of September 30, 2024 September 30, 2024 Outstanding Carrying Estimated Fair Value (In thousands) Face Amount Value Fair Value Hierarchy Liabilities Obligation under assessment arrangements $ 18,494 $ 16,418 $ 21,221 Level 3 December 31, 2023 Outstanding Carrying Estimated Fair Value (In thousands) Face 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 The following tables provide the fair value measurement information about our long-term debt: September 30, 2024 Outstanding Carrying Estimated Fair Value (In thousands) Face Amount Value Fair Value Hierarchy Credit facility $ 1,194,600 $ 1,184,423 $ 1,173,425 Level 2 4.750% senior notes due 2027 1,000,000 993,669 988,750 Level 1 4.750% senior notes due 2031 900,000 890,900 857,250 Level 1 Other 364 364 364 Level 3 Total debt $ 3,094,964 $ 3,069,356 $ 3,019,789 December 31, 2023 Outstanding Carrying Estimated Fair Value (In thousands) Face 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 The estimated fair value of our obligation under assessment arrangements is based on a discounted cash flows approach after giving consideration to the changes in market rates of interest, creditworthiness of both parties and credit spread. The fair value of our note receivable as of December 31, 2023 September 30, 2024 December 31, 2023 September 30, 2024 December 31, 2023 2024 2025. not not There were no 1, 2 3 nine September 30, 2024 2023

Note 10 - Segment Information

Note 10 - Segment Information	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	NOTE 10. The Company has the following four September 1, 2024, third 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 ( 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 Results of Operations - Total Reportable Segment Revenues and Adjusted EBITDAR We evaluate profitability based on Adjusted EBITDAR, which represents earnings before interest expense, interest income, income taxes, depreciation and amortization, deferred rent, share-based compensation expense, project development, preopening and writedown 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 gaming entertainment 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 focus their marketing efforts on gaming customers from Hawaii. 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: Three Months Ended September 30, 2024 Food & Management Gaming Beverage Room Online Fee Other Total (In thousands) Revenue Revenue Revenue Revenue Revenue Revenue Revenue Revenues Las Vegas Locals $ 155,683 $ 20,545 $ 21,749 $ — $ — $ 13,884 $ 211,861 Downtown Las Vegas 33,586 10,622 6,309 — — 2,783 53,300 Midwest & South 440,823 41,561 22,168 — — 17,848 522,400 Online — — — 141,312 — — 141,312 Managed & Other 10,436 — — — 21,030 907 32,373 Total Revenues $ 640,528 $ 72,728 $ 50,226 $ 141,312 $ 21,030 $ 35,422 $ 961,246 Three Months Ended September 30, 2023 Food & Management Gaming Beverage Room Online Fee Other Total (In thousands) Revenue Revenue Revenue Revenue Revenue Revenue Revenue Revenues Las Vegas Locals $ 165,153 $ 21,454 $ 21,324 $ — $ — $ 13,902 $ 221,833 Downtown Las Vegas 31,916 9,876 5,312 — — 2,441 49,545 Midwest & South 433,650 39,656 22,084 — — 17,638 513,028 Online — — — 90,288 — — 90,288 Managed & Other 10,449 — — — 17,153 868 28,470 Total Revenues $ 641,168 $ 70,986 $ 48,720 $ 90,288 $ 17,153 $ 34,849 $ 903,164 Nine Months Ended September 30, 2024 Food & Management Gaming Beverage Room Online Fee Other Total (In thousands) Revenue Revenue Revenue Revenue Revenue Revenue Revenue Revenues Las Vegas Locals $ 480,054 $ 66,340 $ 72,202 $ — $ — $ 43,941 $ 662,537 Downtown Las Vegas 104,032 32,122 19,770 — — 8,608 164,532 Midwest & South 1,309,360 123,899 59,796 — — 51,861 1,544,916 Online — — — 417,412 — — 417,412 Managed & Other 32,040 — — — 64,527 3,315 99,882 Total Revenues $ 1,925,486 $ 222,361 $ 151,768 $ 417,412 $ 64,527 $ 107,725 $ 2,889,279 Nine Months Ended September 30, 2023 Food & Management Gaming Beverage Room Online Fee Other Total (In thousands) Revenue Revenue Revenue Revenue Revenue Revenue Revenue Revenues Las Vegas Locals $ 513,460 $ 66,436 $ 70,000 $ — $ — $ 43,147 $ 693,043 Downtown Las Vegas 102,765 30,515 17,797 — — 8,016 159,093 Midwest & South 1,317,175 115,985 60,749 — — 50,138 1,544,047 Online — — — 298,153 — — 298,153 Managed & Other 32,805 — — — 54,629 2,310 89,744 Total Revenues $ 1,966,205 $ 212,936 $ 148,546 $ 298,153 $ 54,629 $ 103,611 $ 2,784,080 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 condensed consolidated statements of operations: Three Months Ended Nine Months Ended September 30, September 30, (In thousands) 2024 2023 2024 2023 Adjusted EBITDAR Las Vegas Locals $ 96,414 $ 105,985 $ 316,105 $ 350,540 Downtown Las Vegas 16,511 15,857 56,344 57,876 Midwest & South 196,867 190,588 573,316 591,105 Online 26,005 11,005 63,538 45,028 Managed & Other 22,529 18,997 70,450 60,094 Corporate expense (21,694 ) (21,611 ) (68,444 ) (65,314 ) Adjusted EBITDAR 336,632 320,821 1,011,309 1,039,329 Other operating costs and expenses Deferred rent 162 177 486 531 Master lease rent expense 28,160 27,236 83,247 81,163 Depreciation and amortization 70,344 64,797 198,934 188,577 Share-based compensation expense 7,540 8,033 24,765 28,050 Project development, preopening and writedowns 11,347 2,405 21,954 (11,268 ) Impairment of assets — — 10,500 4,537 Other operating items, net (906 ) 301 4,947 959 Total other operating costs and expenses 116,647 102,949 344,833 292,549 Operating income 219,985 217,872 666,476 746,780 Other expense (income) Interest income (392 ) (1,585 ) (1,241 ) (22,445 ) Interest expense, net of amounts capitalized 46,208 42,352 131,466 128,933 Other, net 189 (30 ) 289 596 Total other expense, net 46,005 40,737 130,514 107,084 Income before income taxes 173,980 177,135 535,962 639,696 Income tax provision (42,852 ) (41,902 ) (128,516 ) (112,278 ) Net income $ 131,128 $ 135,233 $ 407,446 $ 527,418 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 that are not Total Reportable Segment Assets The Company's assets by Reportable Segment and Managed & Other category consisted of the following amounts: September 30, December 31, (In thousands) 2024 2023 Assets Las Vegas Locals $ 1,618,234 $ 1,634,732 Downtown Las Vegas 289,410 295,494 Midwest & South 3,814,474 3,805,301 Online 184,678 155,356 Managed & Other 115,803 124,161 Corporate 279,832 258,082 Total Assets $ 6,302,431 $ 6,273,126

Note 11 - Subsequent Events

Note 11 - Subsequent Events	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Subsequent Events [Text Block]	NOTE 11. We have evaluated all events or transactions that occurred after September 30, 2024 not

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2024
Insider Trading Arr Line Items
Material Terms of Trading Arrangement [Text Block]		5. Other Information None 10b5 1 10b5 1 September 30, 2024 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)	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	Organization Boyd Gaming Corporation (and together with its subsidiaries, the "Company," "Boyd," "Boyd Gaming," "we" or "us") was incorporated in the state of Nevada in 1988 1975. We are a geographically diversified operator of 28 wholly owned brick-and-mortar gaming entertainment properties ("gaming entertainment properties"). Headquartered in Las Vegas, Nevada, we have gaming entertainment properties in Nevada, Illinois, Indiana, Iowa, Kansas, Louisiana, Mississippi, Missouri, Ohio and Pennsylvania. In addition, we own and operate Boyd Interactive, a business-to-business ( "B2B" "B2C"
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation The accompanying unaudited condensed consolidated financial statements of the Company have been prepared in accordance with the instructions to the Quarterly Report on Form 10 10 X not December 31, 2023 February 26, 2024. The results for the periods indicated are unaudited but reflect all adjustments, consisting only of normal recurring adjustments, that management considers necessary for a fair presentation of financial position, results of operations and cash flows. Results of operations and cash flows for the interim periods presented herein are not The accompanying condensed consolidated financial statements include the accounts of the Company and its subsidiaries. Investments in unconsolidated affiliates, which are 50% not
Cash and Cash Equivalents, 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 condensed consolidated balance sheets to the total balance shown in the condensed consolidated statements of cash flows. September 30, December 31, September 30, December 31, (In thousands) 2024 2023 2023 2022 Cash and cash equivalents $ 286,281 $ 304,271 $ 269,155 $ 283,472 Restricted cash 3,928 3,659 2,479 11,593 Total cash, cash equivalents and restricted cash $ 290,209 $ 307,930 $ 271,634 $ 295,065
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 two not not no 5, 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 5, 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 5, 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: Three Months Ended Nine Months Ended September 30, September 30, (In thousands) 2024 2023 2024 2023 Food & beverage $ 31,621 $ 29,978 $ 94,074 $ 87,573 Room 16,084 15,873 46,424 46,367 Other 2,076 2,328 6,449 6,265
Gaming Taxes [Policy Text Block]	Gaming Taxes We are subject to taxes based on gross gaming revenues in the jurisdictions in which we operate. These gaming taxes are assessed based on our gaming revenues and are recorded in the condensed 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 $129.5 million three September 30, 2024 2023 nine September 30, 2024 2023 Collaborative Arrangements million and $2.1 million three September 30, 2024 2023 nine September 30, 2024 2023
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 2023 twelve twelve June 30, 2023. not three June 30, 2023 not second 2023, 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" The IRS has selected our federal corporate income tax return for the tax year ended December 31, 2021, second 2024 September 30, 2024 three nine no
Collaborative Arrangement, Accounting Policy [Policy Text Block]	Collaborative Arrangements We hold a five one third 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 million three September 30, 2024 2023 nine September 30, 2024 2023 Our five 321, Accounting for Investments in Equity Securities not may not
Foreign Currency Transactions and Translations Policy [Policy Text Block]	Currency Translation The Company translates the financial statements of its foreign subsidiary that are not
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates.
New Accounting Pronouncements, Policy [Policy Text Block]	Recently Issued Accounting Pronouncements A variety of proposed or otherwise potential accounting standards are currently being studied by standard-setting organizations and certain regulatory agencies. Because of the tentative and preliminary nature of such proposed standards, we have not

Note 1 - Summary of Significa_2

Note 1 - Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Schedule of Cash and Cash Equivalents and Restricted Cash [Table Text Block]	September 30, December 31, September 30, December 31, (In thousands) 2024 2023 2023 2022 Cash and cash equivalents $ 286,281 $ 304,271 $ 269,155 $ 283,472 Restricted cash 3,928 3,659 2,479 11,593 Total cash, cash equivalents and restricted cash $ 290,209 $ 307,930 $ 271,634 $ 295,065
Schedule Of Promotional Allowances [Table Text Block]	Three Months Ended Nine Months Ended September 30, September 30, (In thousands) 2024 2023 2024 2023 Food & beverage $ 31,621 $ 29,978 $ 94,074 $ 87,573 Room 16,084 15,873 46,424 46,367 Other 2,076 2,328 6,449 6,265

Note 2 - Acquisition (Tables)

Note 2 - Acquisition (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Schedule of Business Acquisitions, by Acquisition [Table Text Block]	(In thousands) As Recorded Current assets $ 4,316 Other assets 110 Intangible assets 22,800 Total acquired assets 27,226 Current liabilities 3,918 Other liabilities 28 Total liabilities assumed 3,946 Net identifiable assets acquired 23,280 Goodwill 10,700 Net assets acquired $ 33,980
Schedule of Finite-Lived Intangible Assets Acquired as Part of Business Combination [Table Text Block]	Useful Lives (In thousands) (in years) As Recorded Gaming license right Indefinite $ 15,000 Customer relationships 5 3,300 Marketing agreement 20 4,500 Total intangible assets acquired $ 22,800

Note 3 - Property and Equipme_2

Note 3 - Property and Equipment, Net (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Property, Plant and Equipment [Table Text Block]	September 30, December 31, (In thousands) 2024 2023 Land $ 338,469 $ 338,469 Buildings and improvements 3,392,404 3,237,863 Furniture and equipment 1,843,325 1,742,666 Riverboats and barges 241,758 241,826 Construction in progress 119,753 182,710 Total property and equipment 5,935,709 5,743,534 Less accumulated depreciation (3,302,461 ) (3,201,022 ) Property and equipment, net $ 2,633,248 $ 2,542,512
Depreciation Expense [Table Text Block]	Three Months Ended Nine Months Ended September 30, September 30, (In thousands) 2024 2023 2024 2023 Depreciation expense $ 66,190 $ 60,586 $ 186,566 $ 176,051

Note 4 - Goodwill and Intangi_2

Note 4 - Goodwill and Intangible Assets, Net (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Schedule of Intangible Assets and Goodwill [Table Text Block]	September 30, 2024 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 2.4 $ 7,225 $ (3,915 ) $ — $ — $ 3,310 Host agreements 8.7 58,000 (24,489 ) — — 33,511 Development agreement 4.9 21,373 (6,488 ) — — 14,885 Developed technology 7.6 42,659 (7,867 ) — 70 34,862 B2B relationships 5.3 28,000 (7,502 ) — 17 20,515 B2C relationships 10.1 13,000 (2,076 ) — — 10,924 Marketing agreement 20.0 4,500 — — — 4,500 174,757 (52,337 ) — 87 122,507 Indefinite lived intangible assets Trademarks Indefinite 199,900 — (32,275 ) — 167,625 Gaming license rights Indefinite 1,393,081 (33,960 ) (253,974 ) — 1,105,147 1,592,981 (33,960 ) (286,249 ) — 1,272,772 Balances, September 30, 2024 $ 1,767,738 $ (86,297 ) $ (286,249 ) $ 87 $ 1,395,279 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
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 Marketing Agreement Total For the year ending December 31, 2024 (excluding nine months ended September 30, 2024) $ 230 $ 967 $ 763 $ 1,362 $ 995 $ 271 $ 75 $ 4,663 2025 660 3,867 3,053 4,924 3,914 1,083 225 17,726 2026 660 3,867 3,053 4,909 3,914 1,083 225 17,711 2027 660 3,867 3,053 4,907 3,914 1,083 225 17,709 2028 660 3,867 3,053 4,647 3,914 1,083 225 17,449 Thereafter 440 17,076 1,910 14,113 3,864 6,321 3,525 47,249 Total future amortization $ 3,310 $ 33,511 $ 14,885 $ 34,862 $ 20,515 $ 10,924 $ 4,500 $ 122,507
Schedule of Goodwill [Table Text Block]	September 30, 2024 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 104,737 — (82,000 ) 105 22,842 Managed & Other 30,529 — (30,529 ) — — Balances, September 30, 2024 $ 1,372,099 $ (6,134 ) $ (408,078 ) $ 105 $ 957,992 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

Note 5 - Accrued Liabilities (T

Note 5 - Accrued Liabilities (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Schedule of Accrued Liabilities [Table Text Block]	September 30, December 31, (In thousands) 2024 2023 Payroll and related $ 76,426 $ 82,327 Interest 18,766 17,841 Gaming 68,345 68,749 Player loyalty program 18,049 23,850 Advance deposits 25,535 15,511 Outstanding chips 6,592 8,164 Dividends payable 15,151 15,508 Operating leases 100,319 98,867 Other 118,283 96,562 Total accrued liabilities $ 447,466 $ 427,379

Note 6 - Long-term Debt (Tables

Note 6 - Long-term Debt (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Schedule of Long-Term Debt Instruments [Table Text Block]	September 30, 2024 Interest Unamortized Rates at Origination September 30, Outstanding Fees and Long-Term (In thousands) 2024 Principal Costs Debt, Net Credit facility 6.685 % $ 1,194,600 $ (10,177 ) $ 1,184,423 4.750% senior notes due 2027 4.750 % 1,000,000 (6,331 ) 993,669 4.750% senior notes due 2031 4.750 % 900,000 (9,100 ) 890,900 Other 5.208 % 364 — 364 Total long-term debt 3,094,964 (25,608 ) 3,069,356 Less current maturities 44,364 — 44,364 Long-term debt, net $ 3,050,600 $ (25,608 ) $ 3,024,992 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
Schedule of Line of Credit Facilities [Table Text Block]	September 30, December 31, (In thousands) 2024 2023 Revolving Credit Facility $ 380,000 $ 180,000 Term A Loan 770,000 803,000 Swing Loan 44,600 63,300 Total outstanding principal amounts $ 1,194,600 $ 1,046,300

Note 8 - Stockholders' Equity_2

Note 8 - Stockholders' Equity and Stock Incentive Plans (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Share Repurchase Program [Table Text Block]	Three Months Ended Nine Months Ended September 30, September 30, (In thousands, except per share data) 2024 2023 2024 2023 Shares repurchased (2) 3,461 1,628 8,264 4,847 Total cost, including brokerage fees (3) $ 202,032 $ 106,302 $ 483,218 $ 312,656 Average repurchase price per share (4) $ 58.37 $ 65.30 $ 58.48 $ 64.51
Dividends Declared [Table Text Block]	Declaration date Record date Payment date Amount per share 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 February 28, 2024 March 15, 2024 April 15, 2024 0.17 May 9, 2024 June 15, 2024 July 15, 2024 0.17 August 20, 2024 September 15, 2024 October 15, 2024 0.17
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Table Text Block]	Three Months Ended Nine Months Ended September 30, September 30, (In thousands) 2024 2023 2024 2023 Gaming $ 254 $ 278 $ 778 $ 806 Food & beverage 49 53 149 154 Room 22 26 70 74 Selling, general and administrative 1,295 1,415 3,958 4,098 Corporate expense 5,920 6,261 19,810 22,918 Total share-based compensation expense $ 7,540 $ 8,033 $ 24,765 $ 28,050

Note 9 - Fair Value Measureme_2

Note 9 - Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Fair Value, by Balance Sheet Grouping [Table Text Block]	September 30, 2024 (In thousands) Balance Level 1 Level 2 Level 3 Assets Cash and cash equivalents $ 286,281 $ 286,281 $ — $ — Restricted cash 3,928 3,928 — — Investment available for sale 13,202 — — 13,202 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
Fair Value Asset (Liability) Measured On Recurring Basis Unobservable Input Reconciliation [Table Text Block]	Three Months Ended Nine Months Ended September 30, September 30, (In thousands) 2024 2023 2024 2023 Balance at beginning of reporting period $ 12,495 $ 13,215 $ 13,327 $ 13,670 Total gains (realized or unrealized): Included in interest income 43 41 132 128 Included in other comprehensive income (loss) 664 (158 ) 473 (20 ) Purchases, sales, issuances and settlements: Settlements — — (730 ) (680 ) Balance at end of reporting period $ 13,202 $ 13,098 $ 13,202 $ 13,098
Fair Value, Liabilities Measured on Recurring and Nonrecurring Basis [Table Text Block]	September 30, 2024 Outstanding Carrying Estimated Fair Value (In thousands) Face Amount Value Fair Value Hierarchy Liabilities Obligation under assessment arrangements $ 18,494 $ 16,418 $ 21,221 Level 3 December 31, 2023 Outstanding Carrying Estimated Fair Value (In thousands) Face 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
Schedule of Carrying Values and Estimated Fair Values of Debt Instruments [Table Text Block]	September 30, 2024 Outstanding Carrying Estimated Fair Value (In thousands) Face Amount Value Fair Value Hierarchy Credit facility $ 1,194,600 $ 1,184,423 $ 1,173,425 Level 2 4.750% senior notes due 2027 1,000,000 993,669 988,750 Level 1 4.750% senior notes due 2031 900,000 890,900 857,250 Level 1 Other 364 364 364 Level 3 Total debt $ 3,094,964 $ 3,069,356 $ 3,019,789 December 31, 2023 Outstanding Carrying Estimated Fair Value (In thousands) Face 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

Note 10 - Segment Information (

Note 10 - Segment Information (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Reconciliation of Revenue from Segments to Consolidated [Table Text Block]	Three Months Ended September 30, 2024 Food & Management Gaming Beverage Room Online Fee Other Total (In thousands) Revenue Revenue Revenue Revenue Revenue Revenue Revenue Revenues Las Vegas Locals $ 155,683 $ 20,545 $ 21,749 $ — $ — $ 13,884 $ 211,861 Downtown Las Vegas 33,586 10,622 6,309 — — 2,783 53,300 Midwest & South 440,823 41,561 22,168 — — 17,848 522,400 Online — — — 141,312 — — 141,312 Managed & Other 10,436 — — — 21,030 907 32,373 Total Revenues $ 640,528 $ 72,728 $ 50,226 $ 141,312 $ 21,030 $ 35,422 $ 961,246 Three Months Ended September 30, 2023 Food & Management Gaming Beverage Room Online Fee Other Total (In thousands) Revenue Revenue Revenue Revenue Revenue Revenue Revenue Revenues Las Vegas Locals $ 165,153 $ 21,454 $ 21,324 $ — $ — $ 13,902 $ 221,833 Downtown Las Vegas 31,916 9,876 5,312 — — 2,441 49,545 Midwest & South 433,650 39,656 22,084 — — 17,638 513,028 Online — — — 90,288 — — 90,288 Managed & Other 10,449 — — — 17,153 868 28,470 Total Revenues $ 641,168 $ 70,986 $ 48,720 $ 90,288 $ 17,153 $ 34,849 $ 903,164 Nine Months Ended September 30, 2024 Food & Management Gaming Beverage Room Online Fee Other Total (In thousands) Revenue Revenue Revenue Revenue Revenue Revenue Revenue Revenues Las Vegas Locals $ 480,054 $ 66,340 $ 72,202 $ — $ — $ 43,941 $ 662,537 Downtown Las Vegas 104,032 32,122 19,770 — — 8,608 164,532 Midwest & South 1,309,360 123,899 59,796 — — 51,861 1,544,916 Online — — — 417,412 — — 417,412 Managed & Other 32,040 — — — 64,527 3,315 99,882 Total Revenues $ 1,925,486 $ 222,361 $ 151,768 $ 417,412 $ 64,527 $ 107,725 $ 2,889,279 Nine Months Ended September 30, 2023 Food & Management Gaming Beverage Room Online Fee Other Total (In thousands) Revenue Revenue Revenue Revenue Revenue Revenue Revenue Revenues Las Vegas Locals $ 513,460 $ 66,436 $ 70,000 $ — $ — $ 43,147 $ 693,043 Downtown Las Vegas 102,765 30,515 17,797 — — 8,016 159,093 Midwest & South 1,317,175 115,985 60,749 — — 50,138 1,544,047 Online — — — 298,153 — — 298,153 Managed & Other 32,805 — — — 54,629 2,310 89,744 Total Revenues $ 1,966,205 $ 212,936 $ 148,546 $ 298,153 $ 54,629 $ 103,611 $ 2,784,080
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Table Text Block]	Three Months Ended Nine Months Ended September 30, September 30, (In thousands) 2024 2023 2024 2023 Adjusted EBITDAR Las Vegas Locals $ 96,414 $ 105,985 $ 316,105 $ 350,540 Downtown Las Vegas 16,511 15,857 56,344 57,876 Midwest & South 196,867 190,588 573,316 591,105 Online 26,005 11,005 63,538 45,028 Managed & Other 22,529 18,997 70,450 60,094 Corporate expense (21,694 ) (21,611 ) (68,444 ) (65,314 ) Adjusted EBITDAR 336,632 320,821 1,011,309 1,039,329 Other operating costs and expenses Deferred rent 162 177 486 531 Master lease rent expense 28,160 27,236 83,247 81,163 Depreciation and amortization 70,344 64,797 198,934 188,577 Share-based compensation expense 7,540 8,033 24,765 28,050 Project development, preopening and writedowns 11,347 2,405 21,954 (11,268 ) Impairment of assets — — 10,500 4,537 Other operating items, net (906 ) 301 4,947 959 Total other operating costs and expenses 116,647 102,949 344,833 292,549 Operating income 219,985 217,872 666,476 746,780 Other expense (income) Interest income (392 ) (1,585 ) (1,241 ) (22,445 ) Interest expense, net of amounts capitalized 46,208 42,352 131,466 128,933 Other, net 189 (30 ) 289 596 Total other expense, net 46,005 40,737 130,514 107,084 Income before income taxes 173,980 177,135 535,962 639,696 Income tax provision (42,852 ) (41,902 ) (128,516 ) (112,278 ) Net income $ 131,128 $ 135,233 $ 407,446 $ 527,418
Reconciliation of Assets from Segment to Consolidated [Table Text Block]	September 30, December 31, (In thousands) 2024 2023 Assets Las Vegas Locals $ 1,618,234 $ 1,634,732 Downtown Las Vegas 289,410 295,494 Midwest & South 3,814,474 3,805,301 Online 184,678 155,356 Managed & Other 115,803 124,161 Corporate 279,832 258,082 Total Assets $ 6,302,431 $ 6,273,126

Note 1 - Summary of Significa_3

Note 1 - Summary of Significant Accounting Policies (Details Textual) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)
Number of Gaming Entertainment Properties	28		28
Taxes, Other	$ 129.5	$ 128.1	$ 386.4	$ 387.8
Taxes Deposited Pursuant to the Online Collaborative Agreements	3.7	2.1	9.3	3.9
Deferred Tax Assets, Valuation Allowance		35.9		35.9
Online [Member]
Taxes Deposited Pursuant to the Online Collaborative Agreements	$ 103.2	$ 71.4	$ 322.7	$ 230.6

Note 1 - Summary of Significa_4

Note 1 - Summary of Significant Accounting Policies - Reconciliation of Cash, Cash Equivalents and Restricted Cash (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Dec. 31, 2022
Cash and cash equivalents	$ 286,281	$ 304,271	$ 269,155	$ 283,472
Restricted cash	3,928	3,659	2,479	11,593
Total cash, cash equivalents and restricted cash	$ 290,209	$ 307,930	$ 271,634	$ 295,065

Note 1 - Summary of Significa_5

Note 1 - Summary of Significant Accounting Policies - Schedule of Promotional Allowances (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Food and Beverage [Member]
Promotional allowance	$ 31,621	$ 29,978	$ 94,074	$ 87,573
Occupancy [Member]
Promotional allowance	16,084	15,873	46,424	46,367
Product and Service, Other [Member]
Promotional allowance	$ 2,076	$ 2,328	$ 6,449	$ 6,265

Note 2 - Acquisition (Details T

Note 2 - Acquisition (Details Textual) - USD ($) $ in Thousands		3 Months Ended	9 Months Ended
	Sep. 01, 2024	Sep. 30, 2024	Sep. 30, 2024	Sep. 30, 2023
Payments to Acquire Businesses, Net of Cash Acquired			$ 28,774	$ 0
Business Combination, Acquisition Related Costs		$ 100	$ 100
Resorts Digital Gaming, LLC [Member]
Marketing Agreement, Term (Year)	20 years
Marketing Agreement, Renewal Period (Year)	10 years
Business Combination, Consideration Transferred	$ 34,000
Cash Acquired from Acquisition	3,700
Business Combination, Consideration Transferred, Liabilities Incurred	1,500
Payments to Acquire Businesses, Net of Cash Acquired	$ 28,800

Note 2 - Acquisition - Schedule

Note 2 - Acquisition - Schedule of Acquisitions (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Sep. 01, 2024	Dec. 31, 2023
Goodwill	$ 957,992		$ 947,341
Resorts Digital Gaming, LLC [Member]
Current assets		$ 4,316
Other assets		110
Intangible assets		22,800
Total acquired assets		27,226
Current liabilities		3,918
Other liabilities		28
Total liabilities assumed		3,946
Net identifiable assets acquired		23,280
Goodwill		10,700
Net assets acquired		$ 33,980

Note 2 - Acquisition - Intangib

Note 2 - Acquisition - Intangible Assets Acquired as Part of Business Combination (Details) - Resorts Digital Gaming, LLC [Member] $ in Millions	Sep. 01, 2024 USD ($)
Finite-Lived Intangible assets acquired	$ 22.8
Customer Relationships [Member]
Acquired intangible assets, useful life (Year)	5 years
Finite-Lived Intangible assets acquired	$ 3.3
Marketing Agreement [Member]
Acquired intangible assets, useful life (Year)	20 years
Finite-Lived Intangible assets acquired	$ 4.5
Gaming License Right [Member]
Indefinite-Lived Intangible assets acquired	$ 15

Note 3 - Property and Equipme_3

Note 3 - Property and Equipment, Net - Schedule of Property and Equipment (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Property and equipment, gross	$ 5,935,709	$ 5,743,534
Less accumulated depreciation	(3,302,461)	(3,201,022)
Property and equipment, net	2,633,248	2,542,512
Land [Member]
Property and equipment, gross	338,469	338,469
Building and Building Improvements [Member]
Property and equipment, gross	3,392,404	3,237,863
Furniture and Fixtures [Member]
Property and equipment, gross	1,843,325	1,742,666
Riverboats And Barges [Member]
Property and equipment, gross	241,758	241,826
Construction in Progress [Member]
Property and equipment, gross	$ 119,753	$ 182,710

Note 3 - Property and Equipme_4

Note 3 - Property and Equipment, Net - Depreciation Expense (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Depreciation expense	$ 66,190	$ 60,586	$ 186,566	$ 176,051

Note 4 - Goodwill and Intangi_3

Note 4 - Goodwill and Intangible Assets, Net (Details Textual) $ in Millions	9 Months Ended
	Sep. 30, 2024 USD ($)
Gaming License Right [Member] | Midwest and South [Member]
Impairment of Intangible Assets, Indefinite-Lived (Excluding Goodwill)	$ 10.5

Note 4 - Goodwill and Intangi_4

Note 4 - Goodwill and Intangible Assets, Net - Schedule of Intangible Assets (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Intangible assets, gross carrying value	$ 174,757	$ 195,404
Intangible assets, cumulative amortization	(52,337)	(71,109)
Intangible assets, cumulative impairment losses	0	0
Effect of foreign currency exchange	87	277
Intangible assets, net	122,507	124,572
Intangible assets, gross carrying value	1,592,981	1,577,981
Intangible assets, cumulative amortization	(33,960)	(33,960)
Intangible assets, cumulative impairment losses	(286,249)	(275,749)
Effect of foreign currency exchange	0	0
Intangible assets, net	1,272,772	1,268,272
Intangible assets, gross carrying value	1,767,738	1,773,385
Intangible assets, cumulative amortization	(86,297)	(105,069)
Intangible assets, cumulative impairment losses	(286,249)	(275,749)
Effect of foreign currency exchange	87	277
Intangible assets, net	1,395,279	1,392,844
Trademarks [Member]
Intangible assets, gross carrying value	199,900	199,900
Intangible assets, cumulative amortization	0	0
Intangible assets, cumulative impairment losses	(32,275)	(32,275)
Effect of foreign currency exchange	0	0
Intangible assets, net	167,625	167,625
Gaming License Right [Member]
Intangible assets, gross carrying value	1,393,081	1,378,081
Intangible assets, cumulative amortization	(33,960)	(33,960)
Intangible assets, cumulative impairment losses	(253,974)	(243,474)
Effect of foreign currency exchange	0	0
Intangible assets, net	1,105,147	1,100,647
Customer Relationships [Member]
Intangible assets, gross carrying value	7,225	35,050
Intangible assets, cumulative amortization	(3,915)	(35,010)
Intangible assets, cumulative impairment losses	0	0
Effect of foreign currency exchange	0	0
Intangible assets, net	$ 3,310	$ 40
Customer Relationships [Member] | Weighted Average [Member]
Intangible assets, weighted average life remaining (Year)	2 years 4 months 24 days	1 month 6 days
Host Agreements [Member]
Intangible assets, gross carrying value	$ 58,000	$ 58,000
Intangible assets, cumulative amortization	(24,489)	(21,589)
Intangible assets, cumulative impairment losses	0	0
Effect of foreign currency exchange	0	0
Intangible assets, net	$ 33,511	$ 36,411
Host Agreements [Member] | Weighted Average [Member]
Intangible assets, weighted average life remaining (Year)	8 years 8 months 12 days	9 years 4 months 24 days
Development Agreements [Member]
Intangible assets, gross carrying value	$ 21,373	$ 21,373
Intangible assets, cumulative amortization	(6,488)	(4,198)
Intangible assets, cumulative impairment losses	0	0
Effect of foreign currency exchange	0	0
Intangible assets, net	$ 14,885	$ 17,175
Development Agreements [Member] | Weighted Average [Member]
Intangible assets, weighted average life remaining (Year)	4 years 10 months 24 days	5 years 7 months 6 days
Developed Technology Rights [Member]
Intangible assets, gross carrying value	$ 42,659	$ 39,981
Intangible assets, cumulative amortization	(7,867)	(4,482)
Intangible assets, cumulative impairment losses	0	0
Effect of foreign currency exchange	70	225
Intangible assets, net	$ 34,862	$ 35,724
Developed Technology Rights [Member] | Weighted Average [Member]
Intangible assets, weighted average life remaining (Year)	7 years 7 months 6 days	8 years 6 months
Business to Business Relationships [Member]
Intangible assets, gross carrying value	$ 28,000	$ 28,000
Intangible assets, cumulative amortization	(7,502)	(4,566)
Intangible assets, cumulative impairment losses	0	0
Effect of foreign currency exchange	17	52
Intangible assets, net	$ 20,515	$ 23,486
Business to Business Relationships [Member] | Weighted Average [Member]
Intangible assets, weighted average life remaining (Year)	5 years 3 months 18 days	6 years
Business to Consumer Relationship [Member]
Intangible assets, gross carrying value	$ 13,000	$ 13,000
Intangible assets, cumulative amortization	(2,076)	(1,264)
Intangible assets, cumulative impairment losses	0	0
Effect of foreign currency exchange	0	0
Intangible assets, net	$ 10,924	$ 11,736
Business to Consumer Relationship [Member] | Weighted Average [Member]
Intangible assets, weighted average life remaining (Year)	10 years 1 month 6 days	10 years 9 months 18 days
Marketing Agreement [Member]
Intangible assets, gross carrying value	$ 4,500
Intangible assets, cumulative amortization	0
Intangible assets, cumulative impairment losses	0
Effect of foreign currency exchange	0
Intangible assets, net	$ 4,500
Marketing Agreement [Member] | Weighted Average [Member]
Intangible assets, weighted average life remaining (Year)	20 years

Note 4 - Goodwill and Intangi_5

Note 4 - Goodwill and Intangible Assets, Net - Future Amortization (Details) $ in Thousands	Sep. 30, 2024 USD ($)
2024 (excluding nine months ended September 30, 2024)	$ 4,663
2025	17,726
2026	17,711
2027	17,709
2028	17,449
Thereafter	47,249
Total future amortization	122,507
Customer Relationships [Member]
2024 (excluding nine months ended September 30, 2024)	230
2025	660
2026	660
2027	660
2028	660
Thereafter	440
Total future amortization	3,310
Host Agreements [Member]
2024 (excluding nine months ended September 30, 2024)	967
2025	3,867
2026	3,867
2027	3,867
2028	3,867
Thereafter	17,076
Total future amortization	33,511
Development Agreement [Member]
2024 (excluding nine months ended September 30, 2024)	763
2025	3,053
2026	3,053
2027	3,053
2028	3,053
Thereafter	1,910
Total future amortization	14,885
Developed Technology Rights [Member]
2024 (excluding nine months ended September 30, 2024)	1,362
2025	4,924
2026	4,909
2027	4,907
2028	4,647
Thereafter	14,113
Total future amortization	34,862
Business to Business Relationships [Member]
2024 (excluding nine months ended September 30, 2024)	995
2025	3,914
2026	3,914
2027	3,914
2028	3,914
Thereafter	3,864
Total future amortization	20,515
Business to Consumer Relationship [Member]
2024 (excluding nine months ended September 30, 2024)	271
2025	1,083
2026	1,083
2027	1,083
2028	1,083
Thereafter	6,321
Total future amortization	10,924
Marketing Agreement [Member]
2024 (excluding nine months ended September 30, 2024)	75
2025	225
2026	225
2027	225
2028	225
Thereafter	3,525
Total future amortization	$ 4,500

Note 4 - Goodwill and Intangi_6

Note 4 - Goodwill and Intangible Assets, Net - Goodwill (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Goodwill, gross	$ 1,372,099	$ 1,361,399
Goodwill, cumulative amortization	(6,134)	(6,134)
Goodwill, cumulative impairment losses	(408,078)	(408,078)
Effect of Foreign Currency Exchange	105	154
Goodwill, net	957,992	947,341
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	104,737	94,037
Goodwill, cumulative amortization	0	0
Goodwill, cumulative impairment losses	(82,000)	(82,000)
Effect of Foreign Currency Exchange	105	154
Goodwill, net	22,842	12,191
Managed and Other [Member]
Goodwill, gross	30,529	30,529
Goodwill, cumulative amortization	0	0
Goodwill, cumulative impairment losses	(30,529)	(30,529)
Effect of Foreign Currency Exchange	0	0
Goodwill, net	$ 0	$ 0

Note 5 - Accrued Liabilities -

Note 5 - Accrued Liabilities - Schedule of Accrued Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Payroll and related	$ 76,426	$ 82,327
Interest	18,766	17,841
Gaming	68,345	68,749
Player loyalty program	18,049	23,850
Advance deposits	25,535	15,511
Outstanding chips	6,592	8,164
Dividends payable	15,151	15,508
Operating leases	100,319	98,867
Other	118,283	96,562
Total accrued liabilities	$ 447,466	$ 427,379

Note 6 - Long-term Debt (Detail

Note 6 - Long-term Debt (Details Textual) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Long-Term Line of Credit	$ 1,194.6	$ 1,046.3
Line of Credit Facility, Remaining Borrowing Capacity	1,012.4
Bank Credit Facility [Member] | Revolving Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity	1,450
Long-Term Line of Credit	380
Bank Credit Facility [Member] | Swing Loan [Member]
Long-Term Line of Credit	44.6
Bank Credit Facility [Member] | Letter of Credit [Member]
Long-Term Line of Credit	$ 13

Note 6 - Long-term Debt - Sched

Note 6 - Long-term Debt - Schedule of Long-term Debt (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Long-term debt, outstanding principal	$ 3,094,964	$ 2,946,804
Long-term debt, unamortized original fees and costs	(25,608)	(31,306)
Long-term debt, net	3,069,356	2,915,498
Long-term debt, outstanding principal, current	44,364	44,275
Long-term debt, unamortized original fees and costs, current	0	0
Current maturities of long-term debt	44,364	44,275
Long-term debt, outstanding principal, noncurrent	3,050,600	2,902,529
Long-term debt, unamortized original fees and costs, noncurrent	(25,608)	(31,306)
Long-term debt, net of current maturities and debt issuance costs	$ 3,024,992	$ 2,871,223
Line of Credit [Member] | Bank Credit Facility [Member]
Long-term debt, interest rate	6.685%	7.164%
Long-term debt, outstanding principal	$ 1,194,600	$ 1,046,300
Long-term debt, unamortized original fees and costs	(10,177)	(13,403)
Long-term debt, net	$ 1,184,423	$ 1,032,897
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 original fees and costs	(6,331)	(7,792)
Long-term debt, net	$ 993,669	$ 992,208
Senior Notes [Member] | Senior Note 4750 Due 2031 Member
Long-term debt, interest rate	4.75%	4.75%
Long-term debt, outstanding principal	$ 900,000	$ 900,000
Long-term debt, unamortized original fees and costs	(9,100)	(10,111)
Long-term debt, net	$ 890,900	$ 889,889
Other Long-Term Debt [Member]
Long-term debt, interest rate	5.208%	5.208%
Long-term debt, outstanding principal	$ 364	$ 504
Long-term debt, unamortized original fees and costs	0	0
Long-term debt, net	$ 364	$ 504

Note 6 - Long-term Debt - Outst

Note 6 - Long-term Debt - Outstanding Principal Amounts (Details) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Outstanding principal amounts	$ 1,194.6	$ 1,046.3
Line of Credit [Member] | Term A Loan [Member]
Outstanding principal amounts	770	803
Line of Credit [Member] | Swing Loan [Member]
Outstanding principal amounts	44.6	63.3
Revolving Credit Facility [Member] | Line of Credit [Member]
Outstanding principal amounts	$ 380	$ 180

Note 7 - Commitments and Cont_2

Note 7 - Commitments and Contingencies (Details Textual) $ in Thousands		3 Months Ended		9 Months Ended
	Aug. 15, 2022	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Sep. 27, 2024
Project Development, Preopening and Writedowns Expense		$ 11,347	$ 2,405	$ 21,954	$ (11,268)
Proceeds from Collection of Loans Receivable				208	82,459
Interest Payments Received				213	10,804
Revenue from Contract with Customer, Including Assessed Tax		961,246	903,164	2,889,279	2,784,080
Additional Slot Units						400
Number of Hotel Rooms						300
Number of Food and Beverage Outlets						2
Management Service [Member]
Management Agreement, Term (Year)	7 years
Revenue from Contract with Customer, Including Assessed Tax		$ 21,030	$ 17,153	64,527	$ 54,629
Development Agreement [Member]
Debt Instrument, Interest Rate, Stated Percentage			12.50%		12.50%
Project Development, Preopening and Writedowns Expense					$ 20,100
Interest Income (Expense), Net					14,300
Proceeds from Collection of Loans Receivable				200	82,500
Interest Payments Received				$ 200	$ 10,800

Note 8 - Stockholders' Equity_3

Note 8 - Stockholders' Equity and Stock Incentive Plans (Details Textual) - USD ($) $ in Thousands	3 Months Ended				9 Months Ended
	Sep. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023	May 09, 2024	May 04, 2023	Jun. 01, 2022	Oct. 21, 2021
Share-Based Payment Arrangement, Expense	$ 7,540		$ 8,033		$ 24,765	$ 28,050
Performance Shares [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Shares Issued in Period (in shares)		241,277		519,782
Shares Issued Per Unit (in shares)		1.94		2
Share-Based Payment Arrangement, Shares Withheld for Tax Withholding Obligation (in shares)		94,862		200,904
Share Based Payment Arrangement, Shares Issued In Period, Net of Tax Withholdings (in shares)		146,415		318,878
Share-Based Payment Arrangement, Expense					800
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount	3,000				$ 3,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)					1 year 10 months 24 days
Restricted Stock Units (RSUs) [Member]
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount	11,000				$ 11,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)					2 years
Career Shares [Member]
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount	1,600				$ 1,600
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)					3 years 6 months
The 2021 Share Repurchase Program [Member]
Stock Repurchase Program, Authorized Amount							$ 500,000	$ 500,000	$ 500,000	$ 300,000
Share Repurchase Program, Remaining Authorized, Amount	$ 343,100				$ 343,100

Note 8 - Stockholders' Equity_4

Note 8 - Stockholders' Equity and Stock Incentive Plans - Share Repurchases (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Shares repurchased (2) (in shares)	[1],[2]	3,461	1,628	8,264	4,847
Total cost, including brokerage fees (3)	[2],[3]	$ 202,032	$ 106,302	$ 483,218	$ 312,656
Average repurchase price per share (4) (in dollars per share)	[2],[4]	$ 58.37	$ 65.3	$ 58.48	$ 64.51
[1]All shares repurchased have been retired and constitute authorized but unissued shares.[2]Shares repurchased reflect repurchases settled during the three and nine months ended September 30, 2024 and 2023. These amounts exclude repurchases, if any, traded but not yet settled on or before September 30, 2024 and 2023, respectively.[3]Costs exclude 1% excise tax on corporate stock buybacks.[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 8 - Stockholders' Equity_5

Note 8 - Stockholders' Equity and Stock Incentive Plans - Dividends (Details) - $ / shares	9 Months Ended
	Sep. 30, 2024	Sep. 15, 2024	Jun. 15, 2024	Apr. 15, 2024	Jan. 15, 2024	Oct. 15, 2023	Jul. 15, 2023	Apr. 15, 2023	Jan. 15, 2023
O 2022 Q4 Dividends [Member]
Dividends, record date	Dec. 19, 2022
Dividends, payment date	Jan. 15, 2023
Dividends, amount per share (in dollars per share)									$ 0.15
O 2023 Q1 Dividends [Member]
Dividends, record date	Mar. 15, 2023
Dividends, payment date	Apr. 15, 2023
Dividends, amount per share (in dollars per share)								$ 0.16
O 2023 Q2 Dividends [Member]
Dividends, record date	Jun. 15, 2023
Dividends, payment date	Jul. 15, 2023
Dividends, amount per share (in dollars per share)							$ 0.16
O 2023 Q3 Dividends [Member]
Dividends, record date	Sep. 15, 2023
Dividends, payment date	Oct. 15, 2023
Dividends, amount per share (in dollars per share)						$ 0.16
O 2023 Q4 Dividends [Member]
Dividends, record date	Dec. 22, 2023
Dividends, payment date	Jan. 15, 2024
Dividends, amount per share (in dollars per share)					$ 0.16
O 2024 Q1 Dividends [Member]
Dividends, record date	Mar. 15, 2024
Dividends, payment date	Apr. 15, 2024
Dividends, amount per share (in dollars per share)				$ 0.17
O 2024 Q2 Dividends [Member]
Dividends, record date	Jun. 15, 2024
Dividends, payment date	Jul. 15, 2024
Dividends, amount per share (in dollars per share)			$ 0.17
O 2024 Q3 Dividends [Member]
Dividends, record date	Sep. 15, 2024
Dividends, payment date	Oct. 15, 2024
Dividends, amount per share (in dollars per share)		$ 0.17

Note 8 - Stockholders' Equity_6

Note 8 - Stockholders' Equity and Stock Incentive Plans - Classification of Total Costs (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Share-based compensation expense	$ 7,540	$ 8,033	$ 24,765	$ 28,050
Gaming [Member]
Share-based compensation expense	254	278	778	806
Food & Beverage [Member]
Share-based compensation expense	49	53	149	154
Room [Member]
Share-based compensation expense	22	26	70	74
Selling, General and Administrative Expenses [Member]
Share-based compensation expense	1,295	1,415	3,958	4,098
Corporate Expense [Member]
Share-based compensation expense	$ 5,920	$ 6,261	$ 19,810	$ 22,918

Note 9 - Fair Value Measureme_3

Note 9 - Fair Value Measurements (Details Textual) $ in Millions	Sep. 30, 2024 USD ($)	Dec. 31, 2023 USD ($)
Debt Securities, Available-for-Sale, Amortized Cost	$ 16.4
Debt Security Interest Rate Stated Percentage	7.50%
Debt Security, Available-For-Sale, Fair Value Discount Amount	$ 1.9	$ 2
Prepaid Expenses and Other Current Assets [Member]
Debt Securities, Available-for-Sale, Current	0.8	0.7
Other Noncurrent Assets [Member]
Debt Securities, Available-for-Sale, Noncurrent	$ 12.4	$ 12.6
Measurement Input, Discount Rate [Member]
Debt Securities, Available-for-Sale, Measurement Input	0.123	0.124

Note 9 - Fair Value Measureme_4

Note 9 - Fair Value Measurements - Fair Value of Financial Instruments (Details) - Fair Value, Recurring [Member] - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Cash and cash equivalents	$ 286,281	$ 304,271
Restricted cash	3,928	3,659
Investment available for sale	13,202	13,327
Fair Value, Inputs, Level 1 [Member]
Cash and cash equivalents	286,281	304,271
Restricted cash	3,928	3,659
Investment available for sale	0	0
Fair Value, Inputs, Level 2 [Member]
Cash and cash equivalents	0	0
Restricted cash	0	0
Investment available for sale	0	0
Fair Value, Inputs, Level 3 [Member]
Cash and cash equivalents	0	0
Restricted cash	0	0
Investment available for sale	$ 13,202	$ 13,327

Note 9 - Fair Value Measureme_5

Note 9 - Fair Value Measurements - Changes in Fair Value of Level 3 Assets and Liabilities (Details) - Investment, Available-For-Sale [Member] - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Balance at beginning of reporting period, asset	$ 12,495	$ 13,215	$ 13,327	$ 13,670
Included in interest income (expense), asset	43	41	132	128
Included in other comprehensive income (loss), asseta	664	(158)	473	(20)
Settlements, asset	0	0	(730)	(680)
Balance at end of reporting period, asset	$ 13,202	$ 13,098	$ 13,202	$ 13,098

Note 9 - Fair Value Measureme_6

Note 9 - Fair Value Measurements - Minimum Assessment Agreements (Details) - Fair Value, Inputs, Level 3 [Member] - Fair Value, Nonrecurring [Member] - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Obligation under assessment arrangements	$ 18,494	$ 20,199
Note receivable		419
Reported Value Measurement [Member]
Obligation under assessment arrangements	16,418	17,752
Note receivable		419
Estimate of Fair Value Measurement [Member]
Obligation under assessment arrangements	$ 21,221	23,282
Note receivable		$ 419

Note 9 - Fair Value Measureme_7

Note 9 - Fair Value Measurements - Long-term Debt (Details) - Fair Value, Nonrecurring [Member] - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Long-term debt	$ 3,094,964	$ 2,946,804
Reported Value Measurement [Member]
Long-term debt	3,069,356	2,915,498
Estimate of Fair Value Measurement [Member]
Long-term debt	3,019,789	2,798,210
Fair Value, Inputs, Level 2 [Member] | Bank Credit Facility [Member] | Line of Credit [Member]
Long-term debt	1,194,600	1,046,300
Fair Value, Inputs, Level 2 [Member] | Bank Credit Facility [Member] | Line of Credit [Member] | Reported Value Measurement [Member]
Long-term debt	1,184,423	1,032,897
Fair Value, Inputs, Level 2 [Member] | Bank Credit Facility [Member] | Line of Credit [Member] | Estimate of Fair Value Measurement [Member]
Long-term debt	1,173,425	1,021,206
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	993,669	992,208
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	988,750	957,500
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	890,900	889,889
Fair Value, Inputs, Level 1 [Member] | Senior Note 4750 Due 2031 Member | Senior Notes [Member] | Estimate of Fair Value Measurement [Member]
Long-term debt	857,250	819,000
Fair Value, Inputs, Level 3 [Member] | Other Long-Term Debt [Member]
Long-term debt	364	504
Fair Value, Inputs, Level 3 [Member] | Other Long-Term Debt [Member] | Reported Value Measurement [Member]
Long-term debt	364	504
Fair Value, Inputs, Level 3 [Member] | Other Long-Term Debt [Member] | Estimate of Fair Value Measurement [Member]
Long-term debt	$ 364	$ 504

Note 10 - Segment Information_2

Note 10 - Segment Information (Details Textual)	9 Months Ended
	Sep. 30, 2024
Number of Reportable Segments	4

Note 10 - Segment Information -

Note 10 - Segment Information - Revenues for Reportable Segments (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Revenue from Contract with Customer, Including Assessed Tax	$ 961,246	$ 903,164	$ 2,889,279	$ 2,784,080
Casino [Member]
Revenue from Contract with Customer, Including Assessed Tax	640,528	641,168	1,925,486	1,966,205
Food and Beverage [Member]
Revenue from Contract with Customer, Including Assessed Tax	72,728	70,986	222,361	212,936
Occupancy [Member]
Revenue from Contract with Customer, Including Assessed Tax	50,226	48,720	151,768	148,546
Online [Member]
Revenue from Contract with Customer, Including Assessed Tax	141,312	90,288	417,412	298,153
Management Fee [Member]
Revenue from Contract with Customer, Including Assessed Tax	21,030	17,153	64,527	54,629
Product and Service, Other [Member]
Revenue from Contract with Customer, Including Assessed Tax	35,422	34,849	107,725	103,611
Las Vegas Locals [Member]
Revenue from Contract with Customer, Including Assessed Tax	211,861	221,833	662,537	693,043
Las Vegas Locals [Member] | Casino [Member]
Revenue from Contract with Customer, Including Assessed Tax	155,683	165,153	480,054	513,460
Las Vegas Locals [Member] | Food and Beverage [Member]
Revenue from Contract with Customer, Including Assessed Tax	20,545	21,454	66,340	66,436
Las Vegas Locals [Member] | Occupancy [Member]
Revenue from Contract with Customer, Including Assessed Tax	21,749	21,324	72,202	70,000
Las Vegas Locals [Member] | Online [Member]
Revenue from Contract with Customer, Including Assessed Tax	0	0	0	0
Las Vegas Locals [Member] | Management Fee [Member]
Revenue from Contract with Customer, Including Assessed Tax	0	0	0	0
Las Vegas Locals [Member] | Product and Service, Other [Member]
Revenue from Contract with Customer, Including Assessed Tax	13,884	13,902	43,941	43,147
Downtown Las Vegas [Member]
Revenue from Contract with Customer, Including Assessed Tax	53,300	49,545	164,532	159,093
Downtown Las Vegas [Member] | Casino [Member]
Revenue from Contract with Customer, Including Assessed Tax	33,586	31,916	104,032	102,765
Downtown Las Vegas [Member] | Food and Beverage [Member]
Revenue from Contract with Customer, Including Assessed Tax	10,622	9,876	32,122	30,515
Downtown Las Vegas [Member] | Occupancy [Member]
Revenue from Contract with Customer, Including Assessed Tax	6,309	5,312	19,770	17,797
Downtown Las Vegas [Member] | Online [Member]
Revenue from Contract with Customer, Including Assessed Tax	0	0	0	0
Downtown Las Vegas [Member] | Management Fee [Member]
Revenue from Contract with Customer, Including Assessed Tax	0	0	0	0
Downtown Las Vegas [Member] | Product and Service, Other [Member]
Revenue from Contract with Customer, Including Assessed Tax	2,783	2,441	8,608	8,016
Midwest and South [Member]
Revenue from Contract with Customer, Including Assessed Tax	522,400	513,028	1,544,916	1,544,047
Midwest and South [Member] | Casino [Member]
Revenue from Contract with Customer, Including Assessed Tax	440,823	433,650	1,309,360	1,317,175
Midwest and South [Member] | Food and Beverage [Member]
Revenue from Contract with Customer, Including Assessed Tax	41,561	39,656	123,899	115,985
Midwest and South [Member] | Occupancy [Member]
Revenue from Contract with Customer, Including Assessed Tax	22,168	22,084	59,796	60,749
Midwest and South [Member] | Online [Member]
Revenue from Contract with Customer, Including Assessed Tax	0	0	0	0
Midwest and South [Member] | Management Fee [Member]
Revenue from Contract with Customer, Including Assessed Tax	0	0	0	0
Midwest and South [Member] | Product and Service, Other [Member]
Revenue from Contract with Customer, Including Assessed Tax	17,848	17,638	51,861	50,138
Online [Member]
Revenue from Contract with Customer, Including Assessed Tax	141,312	90,288	417,412	298,153
Online [Member] | Casino [Member]
Revenue from Contract with Customer, Including Assessed Tax	0	0	0	0
Online [Member] | Food and Beverage [Member]
Revenue from Contract with Customer, Including Assessed Tax	0	0	0	0
Online [Member] | Occupancy [Member]
Revenue from Contract with Customer, Including Assessed Tax	0	0	0	0
Online [Member] | Online [Member]
Revenue from Contract with Customer, Including Assessed Tax	141,312	90,288	417,412	298,153
Online [Member] | Management Fee [Member]
Revenue from Contract with Customer, Including Assessed Tax	0	0	0	0
Online [Member] | Product and Service, Other [Member]
Revenue from Contract with Customer, Including Assessed Tax	0	0	0	0
Managed and Other [Member]
Revenue from Contract with Customer, Including Assessed Tax	32,373	28,470	99,882	89,744
Managed and Other [Member] | Casino [Member]
Revenue from Contract with Customer, Including Assessed Tax	10,436	10,449	32,040	32,805
Managed and Other [Member] | Food and Beverage [Member]
Revenue from Contract with Customer, Including Assessed Tax	0	0	0	0
Managed and Other [Member] | Occupancy [Member]
Revenue from Contract with Customer, Including Assessed Tax	0	0	0	0
Managed and Other [Member] | Online [Member]
Revenue from Contract with Customer, Including Assessed Tax	0	0	0	0
Managed and Other [Member] | Management Fee [Member]
Revenue from Contract with Customer, Including Assessed Tax	21,030	17,153	64,527	54,629
Managed and Other [Member] | Product and Service, Other [Member]
Revenue from Contract with Customer, Including Assessed Tax	$ 907	$ 868	$ 3,315	$ 2,310

Note 10 - Segment Information_3

Note 10 - Segment Information - Reconciliation of Total Reportable Segment Adjusted EBITDAR to Operating Income (Details) - USD ($) $ in Thousands	3 Months Ended						9 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023
Corporate expense	$ 27,614			$ 27,872			$ 88,254	$ 88,232
Adjusted EBITDAR	336,632			320,821			1,011,309	1,039,329
Deferred rent	162			177			486	531
Master lease rent expense	28,160			27,236			83,247	81,163
Depreciation and amortization	70,344			64,797			198,934	188,577
Share-based compensation expense	7,540			8,033			24,765	28,050
Project Development, Preopening and Writedowns Expense	11,347			2,405			21,954	(11,268)
Non-cash impairment of assets	0			0			10,500	4,537
Other operating items, net	(906)			301			4,947	959
Total other operating costs and expenses	116,647			102,949			344,833	292,549
Operating income	219,985			217,872			666,476	746,780
Interest income	(392)			(1,585)			(1,241)	(22,445)
Interest expense, net of amounts capitalized	46,208			42,352			131,466	128,933
Other, net	189			(30)			289	596
Total other expense, net	46,005			40,737			130,514	107,084
Income before income taxes	173,980			177,135			535,962	639,696
Income tax provision	(42,852)			(41,902)			(128,516)	(112,278)
Net income	131,128	$ 139,845	$ 136,473	135,233	$ 192,454	$ 199,731	407,446	527,418
Las Vegas Locals [Member]
Total Reportable Segment Adjusted EBITDAR	96,414			105,985			316,105	350,540
Downtown Las Vegas [Member]
Total Reportable Segment Adjusted EBITDAR	16,511			15,857			56,344	57,876
Midwest and South [Member]
Total Reportable Segment Adjusted EBITDAR	196,867			190,588			573,316	591,105
Online [Member]
Total Reportable Segment Adjusted EBITDAR	26,005			11,005			63,538	45,028
Managed and Other [Member]
Total Reportable Segment Adjusted EBITDAR	22,529			18,997			70,450	60,094
Corporate Segment [Member]
Corporate expense	$ (21,694)			$ (21,611)			$ (68,444)	$ (65,314)

Note 10 - Segment Information_4

Note 10 - Segment Information - Assets By Reportable Segment (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Assets	$ 6,302,431	$ 6,273,126
Las Vegas Locals [Member]
Assets	1,618,234	1,634,732
Downtown Las Vegas [Member]
Assets	289,410	295,494
Midwest and South [Member]
Assets	3,814,474	3,805,301
Online [Member]
Assets	184,678	155,356
Managed and Other [Member]
Assets	115,803	124,161
Corporate Segment [Member]
Assets	$ 279,832	$ 258,082