Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2014

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Fair Value of Liabilities Measured on Recurring Basis

The following table presents a summary of fair value measurements by level for certain liabilities measured at fair value on a recurring basis in the unaudited Condensed Consolidated Balance Sheets:

			Fair Value Measurements Using:
	Total Fair Value		Level 1		Level 2		Level 3
	(in millions)
As of September 30, 2014
Liabilities:
Deferred compensation	$	0.6	$	0.6	$	—	$	—
As of December 31, 2013
Liabilities:
Deferred compensation	$	0.8	$	0.8	$	—	$	—

Fair Value Measurements Not Measured on a Recurring Basis

The following table presents a summary of fair value measurements by level for certain financial instruments not measured at fair value on a recurring basis in the unaudited Condensed Consolidated Balance Sheets for which it is practicable to estimate fair value:

					Fair Value Measurements Using:
	Total Carrying Value		Total Fair Value		Level 1		Level 2		Level 3
As of September 30, 2014	(in millions)
Assets:
Held-to-maturity securities	$	14.8	$	30.1	$	—	$	26.7	$	3.4
Promissory notes	$	11.5	$	18.5	$	—	$	18.5	$	—
Liabilities:
Long-term debt	$	3,993.3	$	4,066.8	$	—	$	4,066.8	$	—
As of December 31, 2013
Assets:
Held-to-maturity securities	$	14.8	$	30.1	$	—	$	26.7	$	3.4
Promissory notes	$	9.5	$	16.5	$	—	$	16.5	$	—
Liabilities:
Long-term debt	$	4,380.1	$	4,511.9	$	—	$	4,511.9	$	—

Land, buildings, vessels and equipment

The following table presents a summary of our land, buildings, vessels and equipment:

	September 30, 2014			December 31, 2013
	(in millions)
Land, buildings, vessels and equipment:
Land and land improvements	$	391.7		$	391.7
Buildings, vessels and improvements	2,649.8			2,492.2
Furniture, fixtures and equipment	693.5			633.1
Construction in progress	118.5			175.6
Land, buildings, vessels and equipment, gross	3,853.5			3,692.6
Less: accumulated depreciation	(809.2		)	(656.1		)
Land, buildings, vessels and equipment, net	$	3,044.3		$	3,036.5

Schedule of Complimentary Revenue

Complimentary revenues that have been excluded from the accompanying unaudited Condensed Consolidated Statements of Operations were as follows:

	For the three months ended September 30,				For the nine months ended September 30,
	2014		2013		2014		2013
	(in millions)
Food and beverage	$	35.2	$	28.1	$	102.1	$	61.7
Lodging	15.4		14.9		46.6		29.3
Other	4.9		3.7		13.0		9.3
Total promotional allowances	$	55.5	$	46.7	$	161.7	$	100.3

The costs to provide such complimentary benefits were as follows:

	For the three months ended September 30,				For the nine months ended September 30,
	2014		2013		2014		2013
	(in millions)
Promotional allowance costs included in gaming expense	$	42.1	$	31.8	$	119.4	$	72.2

Gaming Taxes Table

	For the three months ended September 30,				For the nine months ended September 30,
	2014		2013		2014		2013
	(in millions)
Gaming taxes	$	142.1	$	105.3	$	416.4	$	244.1

Pre-opening and Development Costs Table

Pre-opening, Development and Other Costs: Pre-opening, development and other costs consist of payroll costs to hire, employ and train the workforce prior to opening an operating facility; marketing campaigns prior to and commensurate with the opening; legal and professional fees related to the project but not otherwise attributable to depreciable assets; lease payments; real estate taxes; acquisition costs; restructuring costs; and other costs prior to the opening of an operating facility. Pre-opening, development and other costs are expensed as incurred. Pre-opening, development and other costs consist of the following:

	For the three months ended September 30,					For the nine months ended September 30,
	2014			2013		2014		2013
	(in millions)
Ameristar acquisition (1)	$	(0.2	)	$	62.3	$	2.2	$	86.0
Belterra Park (2)	0.8			0.3		8.2		0.5
Other (3)	1.0			0.5		1.5		1.4
Total pre-opening, development and other costs	$	1.6		$	63.1	$	11.9	$	87.9