Stockholders' Equity	3 Months Ended
Mar. 31, 2018
Equity [Abstract]
Stockholders' Equity	Stockholders’ Equity Common Stock On March 5, 2018, the Company issued 200,000 shares of its common stock to the Monticello Harness Horsemen's Association ("MHHA") pursuant to that certain Securities Acquisition Agreement by and between the Company and MHHA, dated as of November 3, 2014 (the "MHHA Stock Agreement"). The issuance was triggered by the opening of the Casino to the public. The shares of common stock had a fair value of $4.7 million on the issuance date, which has been recorded as a long-term asset, net of $1.4 million which was previously expensed through March 2018. Such shares of common stock are held in a third-party escrow account and are subject to certain lock-up restrictions as well as share and volume limitations on transfer. In addition, pursuant to the MHHA Stock Agreement, the Company issued to MHHA a warrant to purchase 60,000 shares of common stock, which is exercisable for seven years at an exercise price of $81.50 per share. Pursuant to the MHHA Stock Agreement, the proceeds of any sales of the Company’s common stock by MHHA will provide additional monies for the harness horsemen’s purse account. In the event the sale of such shares or the value of share unsold on the seventh anniversary of the opening of the Casino is less than $5.5 million, the Company will make a contribution in the amount of such shortfall to the harness horsemen's purse account. Restriction on Ownership Our common stock is transferable only subject to the provisions of Section 303 of the Racing, Pari-Mutuel Wagering and Breeding Law, so long as we hold directly or indirectly, a license issued by the NYSGC, and may be subject to compliance with the requirements of other laws pertaining to licenses held directly or indirectly by us. The owners of common stock issued by us may be required by regulatory authorities to possess certain qualifications and may be required to dispose of their common stock if the owner does not possess such qualifications. Restriction on Ability to Pay Dividends Pursuant to the terms of the Bangkok Bank Loan Agreement, neither Empire nor any of its subsidiaries is permitted to declare or pay any dividends or make other payments to purchase, redeem, retire or otherwise acquire any capital stock of the Company. Such restriction will lapse upon the payment in full of any amounts outstanding under the Bangkok Bank Loan Agreement. Notwithstanding the foregoing, so long as no event of default has occurred, subsidiaries of Empire are permitted to pay dividends to Empire and Empire may pay dividends on the Series B Preferred Stock and for withholding taxes payable in connection with equity compensation programs. Preferred Stock and Dividends The Board authorized the cash payment of dividends required by the terms of the Series B Preferred Stock on March 8, 2018. On April 2, 2018, a quarterly payment in the amount of $32,087 was made for the first quarter of 2018. Quarterly payments in the amount of $32,087 were made on April 3, 2017, July 3, 2017, October 2, 2017 and January 2, 2018 for the 2017 fiscal year. Accumulated Deficit On January 1, 2018, the Company recorded a $54,000 increase to accumulated deficit upon the adoption of ASC Topic 606, regarding revenue recognition for the Company's loyalty program for Monticello Casino and Raceway. See Note B for more information on the adoption of this ASC.

Stockholders’ Equity

Common Stock

On March 5, 2018, the Company issued 200,000 shares of its common stock to the Monticello Harness Horsemen's Association ("MHHA") pursuant to that certain Securities Acquisition Agreement by and between the Company and MHHA, dated as of November 3, 2014 (the "MHHA Stock Agreement"). The issuance was triggered by the opening of the Casino to the public. The shares of common stock had a fair value of $4.7 million on the issuance date, which has been recorded as a long-term asset, net of $1.4 million which was previously expensed through March 2018. Such shares of common stock are held in a third-party escrow account and are subject to certain lock-up restrictions as well as share and volume limitations on transfer. In addition, pursuant to the MHHA Stock Agreement, the Company issued to MHHA a warrant to purchase 60,000 shares of common stock, which is exercisable for seven years at an exercise price of $81.50 per share. Pursuant to the MHHA Stock Agreement, the proceeds of any sales of the Company’s common stock by MHHA will provide additional monies for the harness horsemen’s purse account. In the event the sale of such shares or the value of share unsold on the seventh anniversary of the opening of the Casino is less than $5.5 million, the Company will make a contribution in the amount of such shortfall to the harness horsemen's purse account.

Restriction on Ownership

Our common stock is transferable only subject to the provisions of Section 303 of the Racing, Pari-Mutuel Wagering and Breeding Law, so long as we hold directly or indirectly, a license issued by the NYSGC, and may be subject to compliance with the requirements of other laws pertaining to licenses held directly or indirectly by us. The owners of common stock issued by us may be required by regulatory authorities to possess certain qualifications and may be required to dispose of their common stock if the owner does not possess such qualifications.

Restriction on Ability to Pay Dividends

Pursuant to the terms of the Bangkok Bank Loan Agreement, neither Empire nor any of its subsidiaries is permitted to declare or pay any dividends or make other payments to purchase, redeem, retire or otherwise acquire any capital stock of the Company. Such restriction will lapse upon the payment in full of any amounts outstanding under the Bangkok Bank Loan Agreement. Notwithstanding the foregoing, so long as no event of default has occurred, subsidiaries of Empire are permitted to pay dividends to Empire and Empire may pay dividends on the Series B Preferred Stock and for withholding taxes payable in connection with equity compensation programs.

Preferred Stock and Dividends

The Board authorized the cash payment of dividends required by the terms of the Series B Preferred Stock on March 8, 2018. On April 2, 2018, a quarterly payment in the amount of $32,087 was made for the first quarter of 2018. Quarterly payments in the amount of $32,087 were made on April 3, 2017, July 3, 2017, October 2, 2017 and January 2, 2018 for the 2017 fiscal year.

Accumulated Deficit

On January 1, 2018, the Company recorded a $54,000 increase to accumulated deficit upon the adoption of ASC Topic 606, regarding revenue recognition for the Company's loyalty program for Monticello Casino and Raceway. See Note B for more information on the adoption of this ASC.