Basis of Presentation and Summary of Significant Accounting Policies (Tables)

12 Months Ended

Feb. 28, 2013

Schedule of Error Corrections and Prior Period Adjustments

The following table sets forth the effects of the restatement on line items within Eldorado's previously reported consolidated financial statements as of and for the year ended December 31, 2012 (in thousands).



	December 31, 2012
	As Previously Presented		As Corrected
Balance Sheets
Current assets	$	34,928	$	34,928
Restricted cash	5,000		5,000
Investment in and advances to unconsolidated affiliate	12,566		5,066
Property and equipment, net	189,713		189,713
Other assets, net	27,818		27,818
Total assets	$	270,025	$	262,525

Current liabilities	$	27,301	$	27,301
Other liabilities	172,023		174,221
Equity	70,701		61,003
Total liabilities and partners' equity	$	270,025	$	262,525



	2012
	As Previously Presented		As Corrected
Statements of Operations
Net operating revenues	$	254,740	$	254,740
Operating income	$	25,539	$	15,481
Net income (loss) all attributable to Eldorado	$	8,707	$	(991	)

- Definition

Tabular disclosure of prior period adjustments to previously issued financial statements including (1) the effect of the correction on each financial statement line item and any per-share amounts affected for each prior period presented (2) the cumulative effect of the change on retained earnings or other appropriate components of equity or net assets in the statement of financial position, as of the beginning of the earliest period presented, and (3) the effect of the prior period adjustments (both gross and net of applicable income tax) on the net income of each prior period presented in the entity's annual report for the year in which the adjustments are made.

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