Organization And Nature Of Business	9 Months Ended
Sep. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Nature Of Business	Organization and Nature of Business Basis for Presentation Empire Resorts, Inc. ("Empire," and, together with its subsidiaries, the "Company," "us," "our" or "we") was organized as a Delaware corporation on March 19, 1993, and since that time has served as a holding company for various subsidiaries engaged in the hospitality and gaming industries. Our indirect, wholly-owned subsidiary, Montreign Operating Company, LLC ("Montreign Operating") holds a gaming license (a "Gaming Facility License") to develop and operate a resort casino (the "Casino Project") which will be located at the site of a four-season destination resort (the "Destination Resort") to be located in the Town of Thompson in Sullivan County, New York. In addition to the Casino Project, Empire Resorts Real Estate I, LLC ("ERREI") and Empire Resorts Real Estate II, LLC ("ERREII" and, together with Montreign Operating and ERREI, the "Project Parties"), each of which are indirect, wholly-owned subsidiaries of Empire, are developing an entertainment village (the "Entertainment Village Project") and a golf course (the "Golf Course Project" and, together with the Casino Project and the Entertainment Village Project, the "Development Projects"), respectively, at the site of the Destination Resort. Through our wholly-owned subsidiary, Monticello Raceway Management, Inc. ("MRMI"), we currently own and operate Monticello Casino and Raceway, a video gaming machine ("VGM") and harness horseracing facility located in Monticello, New York. We also generate racing revenues through pari-mutuel wagering on the running of live harness horse races, the import simulcasting of harness and thoroughbred horse races from racetracks across the country and internationally, and the export simulcasting of our races to offsite pari-mutuel wagering facilities. The condensed consolidated financial statements and notes as of September 30, 2017 and December 31, 2016 and for the three- and nine-month periods ended September 30, 2017 and September 30, 2016 include the accounts of Empire and its subsidiaries. All intercompany balances and transactions are eliminated in consolidation. The accompanying unaudited condensed consolidated financial statements of the Company have been prepared under the rules and regulations of the Securities and Exchange Commission ("SEC") applicable for interim periods, and therefore do not include all information necessary for complete financial statements in conformity with accounting principles generally accepted in the United States (“U.S. GAAP”). Our financial statements require the use of estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses, as well as the disclosure of contingent liabilities. Actual amounts could differ from those estimates. These condensed consolidated financial statements reflect all adjustments (consisting primarily of normal recurring accruals) which are, in the Company’s opinion, necessary for a fair presentation of financial position, results of operations and cash flows for the interim periods. These condensed consolidated financial statements and notes should be read in conjunction with the consolidated financial statements and notes thereto included in the Company's Annual Report on Form 10-K for the year ended December 31, 2016. The results of operations for our interim periods may not be necessarily indicative of the results of operations that may be achieved for the entire year. Liquidity and Capital Resources The accompanying condensed consolidated financial statements have been prepared on a basis that contemplates the realization of assets and the satisfaction of liabilities and commitments in the normal course of business. The Company anticipates that it will have sufficient resources to meet the working capital requirements of the Company and the expected costs of the Development Projects for at least the next 12 months. This assessment is based on the Company’s current cash and cash equivalents, including cash deposited as performance bonds to guarantee the completion of the Development Projects, cash generated from operations, as well as the net proceeds of the debt financings the Company has consummated in fiscal 2017 and the additional financings the Company anticipates consummating during the next three months. As of September 30, 2017, the Company’s total assets included approximately $235.1 million of remaining net proceeds from the Term Loan Facility and the Kien Huat Montreign Loan (each as defined below), which have been deposited into a lender-controlled account and will be used to pay the Development Project costs. The Term Loan Agreement (as defined below) requires the Company to deposit by December 31, 2017 approximately $9.9 million in the same lender-controlled account, which amount will also be used to pay the Development Project costs. In February 2016 and June 2017, the Company deposited $15 million and $20 million, respectively, in performance bonds to guarantee the completion of the Development Projects. An additional required payment of $30.1 million will be made from available proceeds of the Term Loan Facility on January 15, 2018, unless prior to that date, the NYSGC is able to confirm that the Company has expended 85% of the Company's proposed Minimum Capital Investment (as defined below). Upon confirmation that the Minimum Capital Investment criteria has been reached these funds will be returned to the Company for use toward Development Projects expenses. Additionally, the Company has entered into, and may seek additional, furniture, fixtures and equipment ("FF&E") financing to furnish the Development Projects. Following the initial opening of the Casino Project to the public, which is required to occur by March 1, 2018, the Revolving Credit Facility (defined below) will be available, subject to our ability to meet the conditions contained therein, for use towards the working capital needs, capital expenditures and for other general corporate purposes of the Project Parties. Whether these resources are adequate to meet the Company’s liquidity needs beyond that 12-month period will depend on the Company’s growth and operating results, including revenue generated from the Casino Project, and the final designs and progress of the Development Projects. In addition, cost overruns, delays in the construction schedule or changes in design are among the factors that may increase the projected costs of the Development Projects, which may also require us to raise additional capital. Pursuant to the Term Loan Facility, Montreign Operating is required to deposit approximately $9.9 million by December 31, 2017 into the lender-controlled account that holds the net proceeds from the Term Loan Facility and the Kien Huat Montreign Loan. The Company must fund this deposit in the form of a further equity contribution to Montreign Operating. Additionally, the Company is permitted to raise up to $40 million of FF&E financing to complete the Development Projects pursuant to the Term Loan Agreement, of which the Company has incurred $39.1 million of FF&E financing commitments as of September 30, 2017. Consequently, the Company may raise additional equity or debt capital or enter into arrangements to secure necessary financing to fund the completion of the Development Projects, to meet obligations under the Term Loan Facility or for the general corporate purposes of the Company. Such arrangements may take the form of loans, strategic agreements, joint ventures or other agreements. Alternatively, the Company may sell additional debt or equity in public or private transactions, including pursuant to the commitment of Kien Huat Realty III Limited ("Kien Huat"), Empire's largest stockholder, to backstop a rights offering of Empire in the amount of $35 million. The sale of additional equity could result in additional dilution to the Company’s existing stockholders, and financing arrangements may not be available to us, or may not be available in sufficient amounts or on acceptable terms. As of September 30, 2017, we had total current assets of approximately $11.9 million and total current liabilities of approximately $84.4 million, which includes approximately $75.3 million in accrued Development Projects costs. At September 30, 2017, the remaining net proceeds from the Term Loan Facility and the Kien Huat Montreign Loan totaled approximately $235.1 million. These proceeds are being used to pay the costs of the Development Projects, including the accrued Development Projects costs, and are presented on the Condensed Consolidated Balance Sheet as restricted cash and investments for Development Projects. We have had continuing net losses and negative cash flow from operating activities, including a loss from operations of $20.0 million for the nine months ended September 30, 2017. The net loss for the nine months ended September 30, 2017 was inclusive of Development Projects costs that could not be capitalized in the amount of $13.9 million. Amortization of debt issuance costs was $4.0 million and interest expense was $12.6 million for the nine-month period ended September 30, 2017. Additionally, costs incurred for the Development Projects that were capitalized totaled $234.8 million for the nine months ended September 30, 2017.

Organization and Nature of Business

Basis for Presentation

Empire Resorts, Inc. ("Empire," and, together with its subsidiaries, the "Company," "us," "our" or "we") was organized as a Delaware corporation on March 19, 1993, and since that time has served as a holding company for various subsidiaries engaged in the hospitality and gaming industries.

Our indirect, wholly-owned subsidiary, Montreign Operating Company, LLC ("Montreign Operating") holds a gaming license (a "Gaming Facility License") to develop and operate a resort casino (the "Casino Project") which will be located at the site of a four-season destination resort (the "Destination Resort") to be located in the Town of Thompson in Sullivan County, New York. In addition to the Casino Project, Empire Resorts Real Estate I, LLC ("ERREI") and Empire Resorts Real Estate II, LLC ("ERREII" and, together with Montreign Operating and ERREI, the "Project Parties"), each of which are indirect, wholly-owned subsidiaries of Empire, are developing an entertainment village (the "Entertainment Village Project") and a golf course (the "Golf Course Project" and, together with the Casino Project and the Entertainment Village Project, the "Development Projects"), respectively, at the site of the Destination Resort.

Through our wholly-owned subsidiary, Monticello Raceway Management, Inc. ("MRMI"), we currently own and operate Monticello Casino and Raceway, a video gaming machine ("VGM") and harness horseracing facility located in Monticello, New York. We also generate racing revenues through pari-mutuel wagering on the running of live harness horse races, the import simulcasting of harness and thoroughbred horse races from racetracks across the country and internationally, and the export simulcasting of our races to offsite pari-mutuel wagering facilities.

The condensed consolidated financial statements and notes as of September 30, 2017 and December 31, 2016 and for the three- and nine-month periods ended September 30, 2017 and September 30, 2016 include the accounts of Empire and its subsidiaries. All intercompany balances and transactions are eliminated in consolidation.

The accompanying unaudited condensed consolidated financial statements of the Company have been prepared under the rules and regulations of the Securities and Exchange Commission ("SEC") applicable for interim periods, and therefore do not include all information necessary for complete financial statements in conformity with accounting principles generally accepted in the United States (“U.S. GAAP”). Our financial statements require the use of estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses, as well as the disclosure of contingent liabilities. Actual amounts could differ from those estimates. These condensed consolidated financial statements reflect all adjustments (consisting primarily of normal recurring accruals) which are, in the Company’s opinion, necessary for a fair presentation of financial position, results of operations and cash flows for the interim periods. These condensed consolidated financial statements and notes should be read in conjunction with the consolidated financial statements and notes thereto included in the Company's Annual Report on Form 10-K for the year ended December 31, 2016. The results of operations for our interim periods may not be necessarily indicative of the results of operations that may be achieved for the entire year.

Liquidity and Capital Resources

The accompanying condensed consolidated financial statements have been prepared on a basis that contemplates the realization of assets and the satisfaction of liabilities and commitments in the normal course of business. The Company anticipates that it will have sufficient resources to meet the working capital requirements of the Company and the expected costs of the Development Projects for at least the next 12 months. This assessment is based on the Company’s current cash and cash equivalents, including cash deposited as performance bonds to guarantee the completion of the Development Projects, cash generated from operations, as well as the net proceeds of the debt financings the Company has consummated in fiscal 2017 and the additional financings the Company anticipates consummating during the next three months.

As of September 30, 2017, the Company’s total assets included approximately $235.1 million of remaining net proceeds from the Term Loan Facility and the Kien Huat Montreign Loan (each as defined below), which have been deposited into a lender-controlled account and will be used to pay the Development Project costs. The Term Loan Agreement (as defined below) requires the Company to deposit by December 31, 2017 approximately $9.9 million in the same lender-controlled account, which amount will also be used to pay the Development Project costs. In February 2016 and June 2017, the Company deposited $15 million and $20 million, respectively, in performance bonds to guarantee the completion of the Development Projects. An additional required payment of $30.1 million will be made from available proceeds of the Term Loan Facility on January 15, 2018, unless prior to that date, the NYSGC is able to confirm that the Company has expended 85% of the Company's proposed Minimum Capital Investment (as defined below). Upon confirmation that the Minimum Capital Investment criteria has been reached these funds will be returned to the Company for use toward Development Projects expenses. Additionally, the Company has entered into, and may seek additional, furniture, fixtures and equipment ("FF&E") financing to furnish the Development Projects. Following the initial opening of the Casino Project to the public, which is required to occur by March 1, 2018, the Revolving Credit Facility (defined below) will be available, subject to our ability to meet the conditions contained therein, for use towards the working capital needs, capital expenditures and for other general corporate purposes of the Project Parties. Whether these resources are adequate to meet the Company’s liquidity needs beyond that 12-month period will depend on the Company’s growth and operating results, including revenue generated from the Casino Project, and the final designs and progress of the Development Projects. In addition, cost overruns, delays in the construction schedule or changes in design are among the factors that may increase the projected costs of the Development Projects, which may also require us to raise additional capital.

Pursuant to the Term Loan Facility, Montreign Operating is required to deposit approximately $9.9 million by December 31, 2017 into the lender-controlled account that holds the net proceeds from the Term Loan Facility and the Kien Huat Montreign Loan. The Company must fund this deposit in the form of a further equity contribution to Montreign Operating. Additionally, the Company is permitted to raise up to $40 million of FF&E financing to complete the Development Projects pursuant to the Term Loan Agreement, of which the Company has incurred $39.1 million of FF&E financing commitments as of September 30, 2017. Consequently, the Company may raise additional equity or debt capital or enter into arrangements to secure necessary financing to fund the completion of the Development Projects, to meet obligations under the Term Loan Facility or for the general corporate purposes of the Company. Such arrangements may take the form of loans, strategic agreements, joint ventures or other agreements. Alternatively, the Company may sell additional debt or equity in public or private transactions, including pursuant to the commitment of Kien Huat Realty III Limited ("Kien Huat"), Empire's largest stockholder, to backstop a rights offering of Empire in the amount of $35 million. The sale of additional equity could result in additional dilution to the Company’s existing stockholders, and financing arrangements may not be available to us, or may not be available in sufficient amounts or on acceptable terms.

As of September 30, 2017, we had total current assets of approximately $11.9 million and total current liabilities of approximately $84.4 million, which includes approximately $75.3 million in accrued Development Projects costs. At September 30, 2017, the remaining net proceeds from the Term Loan Facility and the Kien Huat Montreign Loan totaled approximately $235.1 million. These proceeds are being used to pay the costs of the Development Projects, including the accrued Development Projects costs, and are presented on the Condensed Consolidated Balance Sheet as restricted cash and investments for Development Projects.

We have had continuing net losses and negative cash flow from operating activities, including a loss from operations of $20.0 million for the nine months ended September 30, 2017. The net loss for the nine months ended September 30, 2017 was inclusive of Development Projects costs that could not be capitalized in the amount of $13.9 million. Amortization of debt issuance costs was $4.0 million and interest expense was $12.6 million for the nine-month period ended September 30, 2017. Additionally, costs incurred for the Development Projects that were capitalized totaled $234.8 million for the nine months ended September 30, 2017.