Note 2 - Acquisitions and Divestitures (Tables)

12 Months Ended

Dec. 31, 2019

Notes Tables

Business Acquisition, Pro Forma Information [Table Text Block]

	Year Ended December 31, 2018
(In thousands)	Boyd Gaming Corporation (As Reported)		Acquired Companies		Boyd Gaming Corporation (Pro Forma)
Total revenues	$	2,626,730	$	666,928	$	3,293,658
Net income from continuing operations, net of tax	$	114,701	$	16,589	$	131,290
Basic net income per share	$	1.01			$	1.15
Diluted net income per share	$	1.00			$	1.14

	Year Ended December 31, 2017
(In thousands)	Boyd Gaming Corporation (As Reported)		Acquired Companies		Boyd Gaming Corporation (Pro Forma)
Total revenues	$	2,400,819	$	861,454	$	3,262,273
Net income from continuing operations, net of tax	$	167,998	$	4,464	$	172,462
Basic net income per share	$	1.46			$	1.50
Diluted net income per share	$	1.45			$	1.49

Lattner Entertainment Group Illinois, LLC [Member]

Notes Tables

Schedule of Business Acquisitions, by Acquisition [Table Text Block]

	Preliminary Allocation
(In thousands)	as of December 31, 2018		Adjustments			Final Purchase Price Allocation
Current assets	$	10,638	$	—		$	10,638
Property and equipment		9,307		189			9,496
Other assets		1,963		970			2,933
Intangible and other assets		58,000		—			58,000
Total acquired assets		79,908		1,159			81,067
Current liabilities		1,062		—			1,062
Total liabilities assumed		1,062		—			1,062
Net identifiable assets acquired		78,846		1,159			80,005
Goodwill		31,692		(1,163	)		30,529
Net assets acquired	$	110,538	$	(4	)	$	110,534

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]

(In thousands)	Useful Lives (in years)	As Recorded
Buildings and improvements	10 - 45	$	66
Furniture and equipment	3 - 7		9,430
Property and equipment acquired		$	9,496

Finite-Lived and Indefinite-Lived Intangible Assets Acquired as Part of Business Combination [Table Text Block]

(In thousands)	Useful Lives (in years)	As Recorded
Host agreements	15	$	58,000
Total intangible assets acquired		$	58,000

Valley Forge Convention Center Partners, L.P. [Member]

Notes Tables

Schedule of Business Acquisitions, by Acquisition [Table Text Block]

	Preliminary Allocation
(In thousands)	as of December 31, 2018		Adjustments			Final Purchase Price Allocation
Current assets	$	29,909	$	(629	)	$	29,280
Property and equipment		56,500		618			57,118
Other assets		483		2,389			2,872
Intangible assets		148,600		(12,000	)		136,600
Total acquired assets		235,492		(9,622	)		225,870
Current liabilities		12,968		—			12,968
Other liabilities		606		9,197			9,803
Total liabilities assumed		13,574		9,197			22,771
Net identifiable assets acquired		221,918		(18,819	)		203,099
Goodwill		69,446		16,520			85,966
Net assets acquired	$	291,364	$	(2,299	)	$	289,065

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]

(In thousands)	Useful Lives (in years)	As Recorded
Land		$	15,150
Buildings and improvements	15 - 40		32,908
Furniture and equipment	2 - 6		9,060
Property and equipment acquired		$	57,118

Finite-Lived and Indefinite-Lived Intangible Assets Acquired as Part of Business Combination [Table Text Block]

(In thousands)	Useful Lives (in years)	As Recorded
Customer relationship	5	$	16,100
Trademark	Indefinite		12,500
Gaming license right	Indefinite		108,000
Total intangible assets acquired		$	136,600

Business Acquisition, Pro Forma Information [Table Text Block]

			Period from
	Year Ended		September 17 to
(In thousands)	December 31, 2019		December 31, 2018
Total revenues	$	168,610	$	43,499
Net income	$	31,286	$	4,450

Pinnacle Acquisition [Member]

Notes Tables

Schedule of Business Acquisitions, by Acquisition [Table Text Block]

	Preliminary Allocation
(In thousands)	as of December 31, 2018			Adjustments			Final Purchase Price Allocation
Current assets	$	64,604		$	(443	)	$	64,161
Property and equipment		167,000			(36,694	)		130,306
Other assets		(28	)		—			(28	)
Intangible assets		415,400			39,000			454,400
Total acquired assets		646,976			1,863			648,839
Current liabilities		54,585			(151	)		54,434
Other liabilities		57,832			—			57,832
Total liabilities assumed		112,417			(151	)		112,266
Net identifiable assets acquired		534,559			2,014			536,573
Goodwill		72,740			5,820			78,560
Net assets acquired	$	607,299		$	7,834		$	615,133

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]

(In thousands)	Useful Lives (in years)	As Recorded
Land		$	4,395
Buildings and improvements	15 - 40		56,054
Furniture and equipment	2 - 10		69,857
Property and equipment acquired		$	130,306

Finite-Lived and Indefinite-Lived Intangible Assets Acquired as Part of Business Combination [Table Text Block]

(In thousands)	Useful Lives (in years)	As Recorded
Customer relationship	4	$	42,600
Trademark	Indefinite		42,300
Gaming license right	Indefinite		369,500
Total intangible assets acquired		$	454,400

Business Acquisition, Pro Forma Information [Table Text Block]

	Year Ended		October 15 to
(In thousands)	December 31, 2019		December 31, 2018
Total revenues	$	671,900	$	138,189
Net income	$	59,740	$	1,641