Accrued Expenses and Other Current Liabilities (Tables)

12 Months Ended

Dec. 31, 2023

Payables and Accruals [Abstract]

Schedule of Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities consisted of the following:

	December 31,
(in millions)	2023		2022
Accrued salaries and wages	$	156.6	$	148.6
Accrued gaming, pari-mutuel, property, and other taxes	135.0		110.2
Accrued interest	21.1		20.8
Other accrued expenses (1)	327.0		321.4
Other current liabilities (2)	382.2		203.7
Accrued expenses and other current liabilities	$	1,021.9	$	804.7

(1)Amounts include the obligation associated with the PENN PlayTM program which are discussed in Note 2, “Significant Accounting Policies.” Additionally, amounts as of December 31, 2023 and 2022 include $60.8 million and $51.4 million, respectively, pertaining to the Company’s accrued progressive jackpot liability.

(2)Amounts as December 31, 2023 and 2022 include $87.7 million and $70.8 million, respectively, pertaining to the Company’s non-qualified deferred compensation plan that covers management. Amounts as December 31, 2023 and 2022 also include the current portion of advance payments on goods and services yet to be provided, including deposits for hotel rooms, of $127.0 million and $63.4 million, respectively, and $59.6 million and $54.0 million, respectively, pertaining to unpaid wagers. See Note 2, “Significant Accounting Policies” for further discussion related to advance payments on goods and services yet to be provided and unpaid wagers.