Other Balance Sheet Items

12 Months Ended

Dec. 31, 2023

Receivables [Abstract]

Other Balance Sheet Items

14. OTHER BALANCE SHEET ITEMS

Accounts receivable, net

Accounts receivable is comprised of the following:

	December 31,
(in millions)	2023		2022
Trade receivables	$	42.6	$	12.5
Simulcast and online wagering receivables	44.9		54.1
Other receivables	24.4		20.6
	111.9		87.2
Allowance for credit losses	(5.0)		(5.7)
Total	$	106.9	$	81.5

We recognized bad debt expense of $2.9 million in 2023, $2.3 million in 2022 and $3.2 million in 2021.

Accrued expenses and other current liabilities

Accrued expenses and other current liabilities consisted of the following:

	December 31,
(in millions)	2023		2022
Account wagering deposits liability	$	58.7	$	57.8
Accrued salaries and related benefits	45.1		39.6
Purses payable	35.2		46.1
Accrued interest	49.4		47.8
Accrued fixed assets	88.6		39.5
Accrued gaming liabilities	29.5		26.3
Deferred payment on gaming rights	50.6		50.6
Other	69.7		55.4
Total	$	426.8	$	363.1