Consolidating Condensed Financial Information (Tables)

12 Months Ended

Dec. 31, 2016

Condensed Financial Information Of Parent Company Only Disclosure [Abstract]

The consolidating condensed balance sheet as of December 31, 2015 is as follows:

Balance Sheet

	Eldorado Resorts, Inc. (Parent Obligor)			Guarantor Subsidiaries		Non-Guarantor Subsidiaries			Consolidating and Eliminating Entries			Eldorado Resorts, Inc. Consolidated
Current assets	$	2,248		$	87,976	$	31,102		$	(5,147	)	$	116,179
Intercompany receivables		401,998			—		—			(401,998	)		—
Investment in and advances to unconsolidated affiliates		—			62,786		—			(61,500	)		1,286
Investments in subsidiaries		88,314			—		—			(88,314	)		—
Property and equipment, net		2,553			439,640		183,223			—			625,416
Other assets		89			575,466		6,572			—			582,127
Total assets	$	495,202		$	1,165,868	$	220,897		$	(556,959	)	$	1,325,008

Current liabilities	$	24,238		$	78,508	$	30,616		$	(27,652	)	$	105,710
Intercompany payables		—			389,272		(8,149	)		(381,123	)		—
Long-term debt, less current maturities		486,171			325,542		50,000			—			861,713
Other accrued liabilities		4,905			151,910		2,525			(72,422	)		86,918
Stockholders’ equity		(20,112	)		220,636		145,905			(75,762	)		270,667
Total liabilities and stockholders’ equity	$	495,202		$	1,165,868	$	220,897		$	(556,959	)	$	1,325,008

Consolidating Condensed Statement of Operations

The consolidating condensed statement of cash flows for the year ended December 31, 2015 is as follows:

Statement of Operations:

	Eldorado Resorts, Inc. (Parent Obligor)				Guarantor Subsidiaries			Non-Guarantor Subsidiaries				Consolidating and Eliminating Entries				Eldorado Resorts, Inc. Consolidated
Revenues:
Gaming and pari-mutuel commissions	$	—			$	612,229		$		11,029		$	—			$	623,258
Non-gaming		—				147,894				13,389			—				161,283
Gross revenues			—			760,123				24,418				—			784,541
Less promotional allowances			—			(62,113	)			(2,644	)			—			(64,757	)
Net revenues			—			698,010				21,774			—				719,784

Operating expenses:
Gaming and pari-mutuel commissions		—				362,011				5,534			—				367,545
Non-gaming		—				71,966				7,272			—				79,238
Marketing and promotions		—				30,100				1,127			—				31,227
General and administrative			13,738			109,808				3,553				(13,760	)		113,339
Depreciation and amortization			369			54,893				1,659			—				56,921
Total operating expenses			14,107			628,778				19,145				(13,760	)		648,270

Loss on disposal of assets		—				(6	)		—				—				(6	)
Acquisition charges			(2,368	)		(84	)		—				—				(2,452	)
Equity in income of unconsolidated affiliates		—				3,460			—				—				3,460
Operating (loss) income			(16,475	)		72,602				2,629				13,760			72,516

Interest expense, net			(10,613	)		(49,409	)			(1,536	)		—				(61,558	)
Gain on valuation of unconsolidated affiliate		—				35,582			—				—				35,582
Loss on early retirement of debt			(1,855	)		(82	)		—				—				(1,937	)
Net (loss) income before income taxes			(28,943	)		58,693				1,093				13,760			44,603
Income tax benefit		—				2,561			—					67,019			69,580
Net (loss) income	$		(28,943	)	$	61,254		$		1,093		$		80,779		$	114,183

Consolidating Condensed Statement of Cash Flows

The consolidating condensed statement of cash flows for the year ended December 31, 2015 is as follows:

Statement of Cash Flows

	Eldorado Resorts, Inc. (Parent Obligor)				Guarantor Subsidiaries				Non-Guarantor Subsidiaries				Consolidating and Eliminating Entries				Eldorado Resorts, Inc. Consolidated
Net cash (used in) provided by operating activities	$		(856	)	$		51,784		$		8,379		$		(2,592	)	$		56,715
INVESTING ACTIVITIES:
Capital expenditures, net of payables			(2,602	)			(33,920	)			(240	)		—					(36,762	)
Reimbursement of capital expenditures from West Virginia regulatory authorities		—					1,266			—				—					1,266
Investment in unconsolidated affiliate		—					(1,010	)		—				—					(1,010	)
Proceeds from sale of property and equipment		—					153			—				—					153
Decrease in restricted cash due to credit support deposit		—					2,500			—				—					2,500
(Increase) Decrease in other assets, net			(89	)			1,993				(42	)			(1,747	)			115
Net cash (used) acquired in business combinations			(211,813	)			—				—				86,797				(125,016	)
Net cash (used in) provided by investing activities			(214,504	)			(29,018	)			(282	)			85,050				(158,754	)
FINANCING ACTIVITIES:
Proceeds from long-term debt borrowings			800,000			—				—				—					800,000
Borrowings under Revolving Credit Facility			131,000			—				—				—					131,000
Payments under Revolving Credit Facility			(37,500	)		—				—				—					(37,500	)
Principal payments under Senior Notes			(2,125	)		—				—				—					(2,125	)
Retirement of long-term debt			(649,538	)			(79,126	)		—				—					(728,664	)
Principal payments on capital leases		—					(88	)		—				—					(88	)
Debt issuance costs			(25,820	)		—				—				—					(25,820	)
Call premium on early retirement of debt		—					(44,090	)		—				—					(44,090	)
Net proceeds from (payments to) related parties		—					73,036				(5,832	)			(67,204	)		—
Net cash provided by (used in) financing activities			216,017				(50,268	)			(5,832	)			(67,204	)			92,713
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS			657				(27,502	)			2,265				15,254				(9,326	)
CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR		—					87,604				15,254				(15,254	)			87,604
CASH AND CASH EQUIVALENTS, END OF YEAR	$		657		$		60,102		$		17,519		$		—		$		78,278