BUSINESS COMBINATIONS (Tables)

12 Months Ended

Dec. 31, 2024

Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed

The following table summarizes the consideration paid and the fair values of the assets acquired and liabilities assumed in connection with the Casinos & Resorts acquisitions as of December 31, 2024:

Acquired during the year ended December 31,	2023		2022
(in thousands)	Bally’s Golf Links		Tropicana Las Vegas
	Final(3)		Final(3)
Total current assets	$	1,108	$	7,924
Property and equipment, net	505		136,116
Right of use assets, net	—		164,884
Goodwill	103,824		8,794
Intangible assets, net(1)(2)	6,500		5,140
Other assets	2,000		766
Total current liabilities	(345)		(10,129)
Lease liabilities	—		(164,884)
Other long-term liabilities	—		(395)
Total purchase price	$	113,592	$	148,216

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(1)    Bally’s Golf Links’ intangible assets include a concessionaire license of $6.5 million, which is being amortized over its estimated useful life of approximately 12 years.

(2)    Tropicana Las Vegas intangible assets include rated player relationships, a trade name and pre-bookings of $2.6 million, $1.7 million and $0.8 million, respectively, which are being amortized on a straight-line basis over their estimated useful lives of approximately 9 years, 3 years and 2 years, respectively.

(3)    The Company recorded adjustments to the preliminary purchase price allocation during the year ended December 31, 2024 which decreased Goodwill and the total purchase price by $0.2 million.

The following table summarizes the consideration paid and the fair values of the assets acquired and liabilities assumed in connection with the International Interactive acquisition:

(in thousands)	Casino Secret
	Final(2)
Total current assets	$	8,862
Property and equipment, net	50
Intangible assets, net(1)	29,471
Goodwill	18,422
Total current liabilities	(6,371)
Total purchase price	$	50,434

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(1)    Casino Secret intangible assets include player relationships and trade names of $26.0 million and $3.5 million, respectively, which are both being amortized on a straight-line basis over their estimated useful lives of approximately 7 years.

(2)    The Company did not record adjustments to the preliminary purchase price allocation during year ended December 31, 2024.