Segment Information (Tables)

3 Months Ended

Mar. 31, 2016

Schedule of operating data for reportable segments


	Three months ended
	March 31,
	2016		2015
	(in thousands, unaudited)
Revenues and expenses
Nevada:
Net operating revenues	$	72,771	$	23,753
Expenses, excluding depreciation and corporate		(61,777)		(21,322)
Gain on sale or disposal of property		34		—
Equity in loss of unconsolidated affiliate		—		(518)
Other		—		1
Depreciation		(5,463)		(1,933)
Operating income (loss)—Nevada	$	5,565	$	(19)
Louisiana:
Net operating revenues	$	34,442	$	34,634
Expenses, excluding depreciation and amortization		(25,995)		(27,516)
Gain on sale or disposal of property		1		—
Depreciation and amortization		(1,946)		(1,919)
Operating income—Louisiana	$	6,502	$	5,199
Eastern:
Net operating revenues	$	106,353	$	109,064
Expenses, excluding depreciation, amortization and corporate		(83,974)		(87,299)
Gain on sale or disposal of property		36		1
Depreciation and amortization		(8,684)		(10,525)
Operating income—Eastern	$	13,731	$	11,241
Corporate:
Corporate expenses	$	(6,904)	$	(4,160)
Acquisition charges		(520)		(84)
Other		—		(1)
Depreciation and amortization		(111)		(92)
Operating loss—Corporate	$	(7,535)	$	(4,337)
Total Reportable Segments
Net operating revenues	$	213,566	$	167,451
Expenses, excluding depreciation and amortization		(178,650)		(140,297)
Gain on sale or disposal of property		71		1
Equity in loss of unconsolidated affiliate		—		(518)
Acquisition charges		(520)		(84)
Depreciation and amortization		(16,204)		(14,469)
Operating income—Total Reportable Segments	$	18,263	$	12,084
Reconciliations to Consolidated Net Income (Loss):
Operating Income — Total Reportable Segments	$	18,263	$	12,084
Unallocated income and expenses:
Interest expense		(12,991)		(17,232)
Loss on early retirement of debt		(66)		—
Provision for income taxes		(1,836)		(1,016)
Net income (loss)	$	3,370	$	(6,164)

Schedule of capital expenditures for reportable segments


	March 31,
	2016		2015
	(in thousands, unaudited)
Capital Expenditures
Nevada	$	2,842	$	1,389
Louisiana		1,350		620
Eastern (1)		5,103		5,486
Corporate		1,329		—
Total	$	10,624	$	7,495

Reconciliation of total assets by reportable segment to consolidated total assets


	As of		As of
	March 31,		December 31,
	2016		2015
	(unaudited)
	(in thousands)
Total Assets
Nevada	$	358,406	$	376,760
Louisiana		131,514		135,403
Eastern		859,318		883,344
Corporate		450,819		495,202
Eliminating entries (1)		(513,989)		(565,701)
Total	$	1,286,068	$	1,325,008

Summary of eliminating and reclassification entries


Reclass deferred tax assets against deferred tax liabilities	$	—	$	1,080
Accrued interest on the senior notes		4,375		11,521
Net investment in MTR		5,000		5,000
Net investment in Silver Legacy/Circus Circus		88,314		88,314
Intercompany receivables/payables		351,318		394,804
Net investment in and advances to Silver Legacy		56,500		56,500
Net investment in and advances to Eldorado Shreveport		8,482		8,482
	$	513,989	$	565,701

- Definition

The entire disclosure for any adjustments made during the period to avoid double counting in comprehensive income items displayed as part of net income that also had been displayed as part of other comprehensive income in that period or earlier periods. These adjustments include reclassifications to net income of items in accumulated comprehensive income, such as deferred gains or losses on qualifying hedges when hedged item reported in net income, holding gains or losses on available-for-sale securities transferred into trading category, unrealized holding gains or losses on debt securities transferred from held-to-maturity category into available-for-sale category and accumulated translation adjustment attributable to foreign subsidiary or investment in foreign entity upon sale or liquidation.

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