Combined and Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
ASSETS
Real estate investments, net	$ 9,079,678	$ 7,793,639
Cash and cash equivalents	360,492	0
Tenant and other receivables, net	9,503	0
Prepaid expenses and other assets	10,906	0
Above market lease, asset	46,161	0
Total assets	9,506,740	7,793,639
Liabilities
Debt, net	3,621,942	0
Due to MGM Resorts International and affiliates	166	0
Accounts payable, accrued expenses and other liabilities	10,478	0
Above market lease, liability	47,957	0
Accrued interest	26,137	0
Dividend payable	94,109	0
Deferred revenue	72,322	0
Deferred income taxes, net	25,368	1,734,680
Total liabilities	3,898,479	1,734,680
Commitments and contingencies (Note 14)
Partners’ capital
General partner	0
Limited partners: 242,862,136 Operating Partnership units issued and outstanding as of December 31, 2016	5,608,261
Total partners’ capital	5,608,261
Shareholders' equity
Additional paid-in capital	1,363,130	0
Accumulated deficit	(29,758)	0
Accumulated other comprehensive income	445	0
Predecessor net Parent investment	0	6,058,959
Noncontrolling interest	4,274,444	0
Total shareholders' equity	5,608,261	6,058,959
Total liabilities and shareholders' equity	9,506,740	7,793,639
Class A Shares
Shareholders' equity
Class A shares: no par value, 1,000,000,000 shares authorized, 57,500,000 and 100 shares issued and outstanding as of December 31, 2016 and December 31, 2015, respectively	0	0
Total Class A shareholders' equity	1,333,817	6,058,959
MGP Operating Partnership
ASSETS
Real estate investments, net	9,079,678	7,793,639
Cash and cash equivalents	360,492	0
Tenant and other receivables, net	9,503	0
Prepaid expenses and other assets	10,906	0
Above market lease, asset	46,161	0
Total assets	9,506,740	7,793,639
Liabilities
Debt, net	3,621,942	0
Due to MGM Resorts International and affiliates	166	0
Accounts payable, accrued expenses and other liabilities	10,478	0
Above market lease, liability	47,957	0
Accrued interest	26,137	0
Dividend payable	94,109	0
Deferred revenue	72,322	0
Deferred income taxes, net	25,368	1,734,680
Total liabilities	3,898,479	1,734,680
Commitments and contingencies (Note 14)
Partners’ capital
General partner	0	0
Limited partners: 242,862,136 Operating Partnership units issued and outstanding as of December 31, 2016	5,608,261	0
Total partners’ capital	5,608,261	6,058,959
Shareholders' equity
Predecessor net Parent investment	0	6,058,959
Total liabilities and shareholders' equity	$ 9,506,740	$ 7,793,639