Schedule II - Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2015

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, 2015, 2014 and 2013

(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, 2015
Allowance for doubtful accounts	$	161	$	10	$	—		$	—	$	171
Deferred tax asset valuation allowance	$	72,104	$	—	$	13,988		$	—	$	86,092
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