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

9 Months Ended

Nov. 30, 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).



	September 30, 2013
	As Previously Presented		As Corrected
Balance Sheets
Current assets	$	47,159	$	47,159
Restricted cash	5,000		5,000
Investment in and advances to unconsolidated affiliate	12,888		5,388
Property and equipment, net	182,807		182,807
Other assets, net	27,516		27,516
Total assets	$	275,370	$	267,870

Current liabilities	$	31,370	$	31,370
Other liabilities	169,458		169,775
Equity	74,542		66,725
Total liabilities and partners' equity	$	275,370	$	267,870



	Three Months Ended September 30, 2013				Nine Months Ended September 30, 2013
	As Previously Presented		As Corrected		As Previously Presented		As Corrected
Statements of Operations
Net operating revenues	$	63,631	$	63,631	$	191,638	$	191,638
Operating income	$	5,214	$	7,092	$	21,002	$	23,617
Net income (loss) all attributable to Eldorado	$	1,306	$	3,184	$	9,204	$	11,819

- 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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