Schedule II - Valuation and Qualifying Acconts (Notes)

12 Months Ended

Dec. 31, 2014

Valuation and Qualifying Accounts [Abstract]

Schedule II - Valuation and Qualifying Accounts

Schedule II—Valuation and Qualifying Accounts

Empire Resorts, Inc. and Subsidiaries

Valuation and Qualifying Accounts

December 31, 2014, 2013 and 2012

(in thousands)

Description	Balance at beginning of year		Addition charged to costs and expenses		Other additions (deductions)			Less deductions		Balance at end of year
Year ended December 31, 2014
Allowance for doubtful accounts	$	166	$	—	$	(5	)	$	—	$	161
Deferred tax asset valuation allowance	$	65,832	$	—	$	6,272		$	—	$	72,104
Year ended December 31, 2013
Allowance for doubtful accounts	$	202	$	—	$	(36	)	$	—	$	166
Deferred tax asset valuation allowance	$	56,574	$	—	$	9,258		$	—	$	65,832
Year ended December 31, 2012
Allowance for doubtful accounts	$	177	$	25	$	—		$	—	$	202
Deferred tax asset valuation allowance	$	63,931	$	—	$	(7,357	)	$	—	$	56,574