Summary of Significant Accounting Policies (Tables)

6 Months Ended

Jun. 30, 2012

Accounting Policies [Abstract]

Schedule of Composition of Segments

Headquartered in Las Vegas, we have gaming operations in Nevada, Illinois, Louisiana, Mississippi, Indiana and New Jersey, which we aggregate in order to present the following four reportable segments:

Las Vegas Locals
Gold Coast Hotel and Casino	Las Vegas, Nevada
The Orleans Hotel and Casino	Las Vegas, Nevada
Sam's Town Hotel and Gambling Hall	Las Vegas, Nevada
Suncoast Hotel and Casino	Las Vegas, Nevada
Eldorado Casino	Henderson, Nevada
Jokers Wild Casino	Henderson, Nevada
Downtown Las Vegas
California Hotel and Casino	Las Vegas, Nevada
Fremont Hotel and Casino	Las Vegas, Nevada
Main Street Station Casino, Brewery and Hotel	Las Vegas, Nevada
Midwest and South
Sam's Town Hotel and Gambling Hall	Tunica, Mississippi
IP Casino Resort Spa	Biloxi, Mississippi
Par-A-Dice Hotel Casino	East Peoria, Illinois
Blue Chip Casino, Hotel & Spa	Michigan City, Indiana
Treasure Chest Casino	Kenner, Louisiana
Delta Downs Racetrack Casino & Hotel	Vinton, Louisiana
Sam's Town Hotel and Casino	Shreveport, Louisiana
Atlantic City
Borgata Hotel Casino & Spa	Atlantic City, New Jersey

Property, Plant and Equipment

The estimated useful lives of our major components of property and equipment are:

Building and improvements	10 through 40 years
Riverboats and barges	10 through 40 years
Furniture and equipment	3 through 10 years

Schedule of Promotional Allowances

The amounts included in promotional allowances for the three and six months ended June 30, 2012 and 2011 are as follows:

	Three Months Ended				Six Months Ended
	June 30,				June 30,
	2012		2011		2012		2011
	(In thousands)
Rooms	$	35,991	$	30,718	$	70,673	$	60,822
Food and beverage	46,821		41,070		95,119		83,564
Other	27,741		28,686		55,387		54,776
Total promotional allowances	$	110,553	$	100,474	$	221,179	$	199,162

The estimated costs of providing such promotional allowances for the three and six months ended June 30, 2012 and 2011 are as follows:

	Three Months Ended				Six Months Ended
	June 30,				June 30,
	2012		2011		2012		2011
	(In thousands)
Rooms	$	15,352	$	13,044	$	29,099	$	26,117
Food and beverage	45,279		37,752		85,507		76,237
Other	6,462		4,189		11,886		7,986
Total cost of promotional allowances	$	67,093	$	54,985	$	126,492	$	110,340

Schedule of Weighted Average Number of Shares

The weighted average number of common and common share equivalent shares used in the calculations of basic and diluted earnings per share calculations for the three and six months ended June 30, 2012 and 2011, consisted of the following amounts:

	Three Months Ended		Six Months Ended
	June 30,		June 30,
	2012	2011	2012	2011
	(In thousands)
Weighted average shares outstanding:
Basic	87,588	87,204	87,559	87,181
Potential dilutive effect	241	—	419	—
Diluted	87,829	87,204	87,978	87,181