ACCUMULATED OTHER COMPREHENSIVE LOSS

3 Months Ended

Mar. 31, 2013

ACCUMULATED OTHER COMPREHENSIVE LOSS

ACCUMULATED OTHER COMPREHENSIVE LOSS

NOTE 8—ACCUMULATED OTHER COMPREHENSIVE LOSS

        The Company's accumulated other comprehensive loss is limited to the Scioto Downs defined benefit pension plan. A summary of the change in accumulated other comprehensive loss as of March 31, 2013 is as follows:

	Defined benefit pension plans(1)
	(in thousands)
Beginning balance	$	(341	)
Other comprehensive loss before reclassifications		—
Amounts reclassified from accumulated other comprehensive loss		10
Net current-period other comprehensive loss		10
Ending balance	$	(331	)

(1)

All amounts are after income tax but are $0 in 2013 after consideration of related valuation allowance.

        Amounts reclassified from accumulated other comprehensive loss are limited to the amortization of actuarial losses, which are a component of net periodic benefit cost. These reclassifications are included as a component of general and administrative expense in the accompanying consolidated statement of operations.