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SEGMENT REPORTING (Tables)
 6 Months Ended
Jun. 30, 2024
Segment Reporting [Abstract]  
Schedule of Reportable Segment Information
The following table sets forth revenue and Adjusted EBITDAR for the Company’s three reportable segments and reconciles Adjusted EBITDAR on a consolidated basis to net (loss) income. The Other category is included in the following tables in order to reconcile the segment information to the Company’s condensed consolidated financial statements.
Three Months Ended
June 30,		Six Months Ended
June 30,
(in thousands)2024202320242023
Revenue
Casinos & Resorts$343,051 $333,162 $685,380 $661,948 
International Interactive229,396 247,774 464,079 493,346 
North America Interactive49,210 25,270 90,680 49,632 
Total$621,657 $606,206 $1,240,139 $1,204,926 
Adjusted EBITDAR(1)
Casinos & Resorts$99,801 $111,005 $189,219 $216,128 
International Interactive81,292 84,574 164,824 164,875 
North America Interactive(6,757)(17,685)(16,915)(28,248)
Other(12,537)(16,536)(27,214)(33,804)
Total161,799 161,358 309,914 318,951 
Operating (expense) income
Rent expense associated with triple net operating leases(2)
(31,737)(31,320)(63,384)(62,558)
Depreciation and amortization(78,782)(79,187)(238,528)(153,748)
Transaction costs(11,119)(16,434)(17,913)(38,452)
Restructuring (376)(3,440)(18,989)(20,262)
Tropicana Las Vegas demolition costs(12,261)— (12,261)— 
Share-based compensation(4,472)(6,290)(7,530)(12,330)
Gain on sale-leaseback— 135 — 374,321 
Impairment charges(12,757)(9,653)(12,757)(9,653)
Other(4,722)(9,187)(6,934)(13,555)
Income (loss) from operations5,573 5,982 (68,382)382,714 
Other (expense) income
Interest expense, net of interest income(74,200)(67,093)(147,331)(130,357)
Other6,930 6,811 11,484 9,421 
Total other expense, net(67,270)(60,282)(135,847)(120,936)
(Loss) income before income taxes(61,697)(54,300)(204,229)261,778 
Provision for income taxes1,501 28,649 (29,881)(109,093)
Net (loss) income$(60,196)$(25,651)$(234,110)$152,685 
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(1)    Adjusted EBITDAR is defined as earnings, or loss, for the Company before interest expense, net of interest income, provision (benefit) for income taxes, depreciation and amortization, non-operating (income) expense, acquisition, integration and restructuring expense, share-based compensation, and certain other gains or losses as well as, when presented for our reporting segments, an adjustment related to the allocation of corporate cost among segments, plus rent expense associated with triple net operating leases. Adjusted EBITDAR should not be construed as an alternative to GAAP net income, its most directly comparable GAAP measure, nor is it directly comparable to similarly titled measures presented by other companies.
(2)    Consists primarily of the operating lease components contained within certain triple net leases with GLPI. Refer to Note 15 “Leases” for further information.
Three Months Ended June 30,Six Months Ended June 30,
(in thousands)2024202320242023
Capital Expenditures
Casinos & Resorts$13,278 $34,477 $23,157 $59,702 
International Interactive112 876 358 1,657 
North America Interactive429 1,032 689 1,558 
Other(1)
21,890 39,483 39,558 56,629 
Total$35,709 $75,868 $63,762 $119,546 
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(1)    Includes $21.6 million and $39.1 million related to our future Bally’s Chicago permanent facility during the three and six months ended June 30, 2024, respectively.
As of June 30, 2024 and December 31, 2023, carrying values of goodwill by reportable segment are as follows:

(in thousands)June 30, 2024December 31, 2023
Goodwill
Casinos & Resorts(1)
$313,285 $313,493 
International Interactive1,561,449 1,586,590 
North America Interactive(2)
35,582 35,720 
Total$1,910,316 $1,935,803 
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(1)    Net of accumulated goodwill impairment charges of $5.4 million.
(2)    Net of accumulated goodwill impairment charges of $140.4 million.