Segment Information (Tables)

6 Months Ended

Jun. 30, 2025

Segment Reporting [Abstract]

Schedule of Segment Information

For financial reporting purposes, we aggregate our operating segments into the following reportable segments:

	Location	Real Estate Assets Lease or Ownership Structure
Northeast segment
Ameristar East Chicago	East Chicago, Indiana	Pinnacle Master Lease
Hollywood Casino Bangor	Bangor, Maine	AR PENN Master Lease
Hollywood Casino at Charles Town Races	Charles Town, West Virginia	AR PENN Master Lease
Hollywood Casino Columbus	Columbus, Ohio	2023 Master Lease
Hollywood Casino at Greektown	Detroit, Michigan	Greektown Lease
Hollywood Casino Lawrenceburg	Lawrenceburg, Indiana	AR PENN Master Lease
Hollywood Casino Morgantown	Morgantown, Pennsylvania	Morgantown Lease (1)
Hollywood Casino at PENN National Race Course	Grantville, Pennsylvania	AR PENN Master Lease
Hollywood Casino Perryville	Perryville, Maryland	2023 Master Lease
Hollywood Casino at The Meadows	Washington, Pennsylvania	2023 Master Lease
Hollywood Casino Toledo	Toledo, Ohio	2023 Master Lease
Hollywood Casino York	York, Pennsylvania	Operating Lease (not with REIT Landlord)
Hollywood Gaming at Dayton Raceway	Dayton, Ohio	AR PENN Master Lease
Hollywood Gaming at Mahoning Valley Race Course	Youngstown, Ohio	AR PENN Master Lease
Marquee by PENN (2)	Pennsylvania	N/A
Plainridge Park Casino	Plainville, Massachusetts	Pinnacle Master Lease
South segment
1st Jackpot Casino	Tunica, Mississippi	AR PENN Master Lease
Ameristar Vicksburg	Vicksburg, Mississippi	Pinnacle Master Lease
Boomtown Biloxi	Biloxi, Mississippi	AR PENN Master Lease
Boomtown Bossier City	Bossier City, Louisiana	Pinnacle Master Lease
Boomtown New Orleans	New Orleans, Louisiana	Pinnacle Master Lease
Hollywood Casino Gulf Coast	Bay St. Louis, Mississippi	AR PENN Master Lease
Hollywood Casino Tunica	Tunica, Mississippi	AR PENN Master Lease
L’Auberge Baton Rouge	Baton Rouge, Louisiana	Pinnacle Master Lease
L’Auberge Lake Charles	Lake Charles, Louisiana	Pinnacle Master Lease
Margaritaville Resort Casino	Bossier City, Louisiana	Margaritaville Lease
West segment
Ameristar Black Hawk	Black Hawk, Colorado	Pinnacle Master Lease
Cactus Petes and Horseshu	Jackpot, Nevada	Pinnacle Master Lease
M Resort Spa Casino	Henderson, Nevada	2023 Master Lease
Zia Park Casino	Hobbs, New Mexico	AR PENN Master Lease
Midwest segment
Ameristar Council Bluffs	Council Bluffs, Iowa	Pinnacle Master Lease
Argosy Casino Alton (3)	Alton, Illinois	AR PENN Master Lease
Argosy Casino Riverside	Riverside, Missouri	AR PENN Master Lease
Hollywood Casino Aurora	Aurora, Illinois	2023 Master Lease
Hollywood Casino Joliet	Joliet, Illinois	2023 Master Lease
Hollywood Casino at Kansas Speedway (4)	Kansas City, Kansas	Owned - Joint Venture
Hollywood Casino St. Louis	Maryland Heights, Missouri	AR PENN Master Lease
Prairie State Gaming (2)	Illinois	N/A
River City Casino	St. Louis, Missouri	Pinnacle Master Lease

(1)Upon termination of the Morgantown Lease, ownership of the constructed building and all tenant improvements will transfer from the Company to GLPI.

(2)VGT route operations.

(3)The riverboat is owned by us and not subject to the AR PENN Master Lease.

(4)Pursuant to a joint venture with NASCAR Holdings LLC and includes the Company’s 50% investment in Kansas Entertainment, LLC (“Kansas Entertainment”), which owns Hollywood Casino at Kansas Speedway.

The tables below provide information about our revenues, expenses, and Segment Adjusted EBITDAR and provide a reconciliation to net income (loss).

	For the three months ended June 30, 2025
(in millions)	Northeast		South		West		Midwest		Interactive (1)		Other		Intersegment Eliminations (2)		Total
Total revenues	$	711.6	$	302.2	$	137.7	$	297.0	$	316.1	$	5.7	$	(5.3)	$	1,765.0
Less:
Gaming taxes	(290.4)		(65.8)		(25.4)		(78.8)		(184.5)
Compensation and benefits	(103.6)		(59.6)		(31.1)		(44.7)		(37.6)
Media and advertising (3)									(73.5)
Other segment items (4)	(108.1)		(72.0)		(27.7)		(51.7)		(82.5)
Segment Adjusted EBITDAR (5)	$	209.5	$	104.8	$	53.5	$	121.8	$	(62.0)					$	427.6

Other operating benefits (costs) and other income (expenses):
Other category (6)	(35.5)
Rent expense associated with triple net operating leases (7)	(156.0)
Stock-based compensation	(16.1)
Cash-settled stock-based awards variance	3.1
Loss on disposal of assets	(0.1)
Pre-opening expenses	(4.4)
Depreciation and amortization	(110.5)
Impairment loss (8)	(15.0)
Non-operating items of equity method investments (9)	(1.1)
Interest expense, net	(95.9)
Interest income	2.1
Loss on early extinguishment of debt	(11.8)
Other (10)	1.7
Loss before income taxes	(11.9)
Income tax expense	(6.4)
Net loss	$	(18.3)

(1)Revenues and gaming taxes expense within the Interactive segment are inclusive of gaming tax reimbursement amounts related to third-party online sports betting and/or iCasino partners for online sports betting and iCasino market access of $137.9 million for the three months ended June 30, 2025.

(2)Primarily represents the elimination of intersegment revenues associated with our retail sportsbooks, which are operated by PENN Interactive.

(3)Includes advertising expenses of $37.5 million related to the Sportsbook Agreement and $14.3 million related to the Investment Agreement with ESPN. Also, includes advertising and media expenses (including such expenses associated with theScore) across various platforms, including television, radio, out-of-home, social media, and both paid and organic search, and sponsorships and media costs associated with partnerships with major sports leagues, and other professional sports teams.

(4)For each reportable segment, the Other segment items category includes:

a.Northeast segment - cost of goods sold, professional services, legal expenses, facility maintenance, utilities, supplies, property and liability insurance, advertising and promotional expenses, property taxes, sales and use taxes, other taxes and fees, non-REIT lease expenses, and allocated corporate expenses.

b.South segment - cost of goods sold, professional services, legal expenses, facility maintenance, utilities, supplies, property and liability insurance, advertising and promotional expenses, property taxes, sales and use taxes, other taxes and fees, non-REIT lease expenses, allocated corporate expenses, and third-party revenue share fees.

c.West segment - cost of goods sold, professional services, legal expenses, facility maintenance, utilities, supplies, property and liability insurance, advertising and promotional expenses, property taxes, sales and use taxes, other taxes and fees, non-REIT lease expenses, and allocated corporate expenses.

d.Midwest segment - cost of goods sold, professional services, legal expenses, facility maintenance, utilities, supplies, property and liability insurance, advertising and promotional expenses, property taxes, sales and use taxes, other taxes and fees, non-REIT lease expenses, allocated corporate expenses, and third-party revenue share fees.

e.Interactive segment - professional services, legal expenses, software subscriptions and maintenance fees, software development costs, utilities, supplies, property and liability insurance, other taxes and fees, lease expense, allocated corporate expenses, and third-party revenue share fees.

(5)We define Segment Adjusted EBITDAR as earnings before interest expense, net, interest income, income taxes, depreciation and amortization, rent expense associated with triple net operating leases (see footnote (7) below), stock-based compensation, debt extinguishment charges, impairment

losses, insurance recoveries, net of deductible charges, changes in the estimated fair value of our contingent purchase price obligations, gain or loss on disposal of assets, the difference between budget and actual expense for cash-settled stock-based awards, pre-opening expenses, loss on disposal of a business, non-cash gains/losses associated with REIT transactions, and other. Segment Adjusted EBITDAR is also inclusive of income or loss from unconsolidated affiliates, with our share of non-operating items (see footnote (9) below) added back for our Kansas Entertainment joint venture.

(6)Primarily represents corporate overhead expenses of $38.7 million for the three months ended June 30, 2025, which is inclusive of $9.4 million of legal and advisory costs related to activist activity in connection with our 2025 annual meeting of shareholders.

(7)Pertains to the following operating leases: (i) AR PENN Master Lease; (ii) 2023 Master Lease; (iii) Margaritaville Lease; and (iv) Greektown Lease.

(8)Relates to an impairment charge in our Midwest segment.

(9)Consists primarily of depreciation expense associated with our Kansas Entertainment joint venture.

(10)Primarily relates to realized and unrealized gains and losses on equity securities held by PENN Interactive as well as miscellaneous income and expense items.

	For the three months ended June 30, 2024
(in millions)	Northeast		South		West		Midwest		Interactive (1)		Other		Intersegment Eliminations (2)		Total
Total revenues	$	696.3	$	298.2	$	135.3	$	298.1	$	232.6	$	5.9	$	(3.4)	$	1,663.0
Less:
Gaming taxes	(285.0)		(66.9)		(23.9)		(78.9)		(113.9)
Compensation and benefits	(103.0)		(54.1)		(31.5)		(43.4)		(41.3)
Media and advertising (3)									(100.1)
Other segment items (4)	(103.6)		(65.8)		(29.3)		(45.9)		(80.1)
Segment Adjusted EBITDAR (5)	$	204.7	$	111.4	$	50.6	$	129.9	$	(102.8)					$	393.8

Other operating benefits (costs) and other income (expenses):
Other category (6)	(26.8)
Rent expense associated with triple net operating leases (7)	(154.9)
Stock-based compensation	(14.2)
Cash-settled stock-based awards variance	3.1
Loss on disposal of assets	(9.1)
Depreciation and amortization	(109.1)
Insurance recoveries, net of deductible charges	2.7
Non-operating items of equity method investments (8)	(1.0)
Interest expense, net	(119.4)
Interest income	5.8
Other (9)	(1.2)
Loss before income taxes	(30.3)
Income tax benefit	3.2
Net loss	$	(27.1)

(1)Revenues and gaming taxes expense within the Interactive segment are inclusive of gaming tax reimbursement amounts related to third-party online sports betting and/or iCasino partners for online sports betting and iCasino market access of $82.1 million for the three months ended June 30, 2024.

(2)Primarily represents the elimination of intersegment revenues associated with our retail sportsbooks, which are operated by PENN Interactive.

(3)Includes advertising expenses of $50.0 million related to the Sportsbook Agreement and $18.8 million related to the Investment Agreement with ESPN. While the Sportsbook Agreement and Investment Agreement commenced on August 8, 2023, the Company began recognizing advertising expense, specific to the initial annual period, during the fourth quarter of 2023. Also, includes advertising and media expenses (including such expenses associated with theScore) across various platforms, including television, radio, out-of-home, social media, and both paid and organic search, and sponsorships and media costs associated with partnerships with major sports leagues, and other professional sports teams.

(4)For each reportable segment, the Other segment items category includes:

a.Northeast segment - cost of goods sold, professional services, legal expenses, facility maintenance, utilities, supplies, property and liability insurance, advertising and promotional expenses, property taxes, sales and use taxes, other taxes and fees, non-REIT lease expenses, and allocated corporate expenses.

b.South segment - cost of goods sold, professional services, legal expenses, facility maintenance, utilities, supplies, property and liability insurance, advertising and promotional expenses, property taxes, sales and use taxes, other taxes and fees, non-REIT lease expenses, allocated corporate expenses, and third-party revenue share fees.

c.West segment - cost of goods sold, professional services, legal expenses, facility maintenance, utilities, supplies, property and liability insurance, advertising and promotional expenses, property taxes, sales and use taxes, other taxes and fees, non-REIT lease expenses, and allocated corporate expenses.

d.Midwest segment - cost of goods sold, professional services, legal expenses, facility maintenance, utilities, supplies, property and liability insurance, advertising and promotional expenses, property taxes, sales and use taxes, other taxes and fees, non-REIT lease expenses, allocated corporate expenses, and third-party revenue share fees.

e.Interactive segment - professional services, legal expenses, software subscriptions and maintenance fees, software development costs, utilities, supplies, property and liability insurance, other taxes and fees, lease expense, allocated corporate expenses, and third-party revenue share fees.

(5)We define Segment Adjusted EBITDAR as earnings before interest expense, net, interest income, income taxes, depreciation and amortization, rent expense associated with triple net operating leases (see footnote (7) below), stock-based compensation, debt extinguishment charges, impairment losses, insurance recoveries, net of deductible charges, changes in the estimated fair value of our contingent purchase price obligations, gain or loss on disposal of assets, the difference between budget and actual expense for cash-settled stock-based awards, pre-opening expenses, loss on disposal of a business, non-cash gains/losses associated with REIT transactions, and other. Segment Adjusted EBITDAR is also inclusive of income or loss from unconsolidated affiliates, with our share of non-operating items (see footnote (8) below) added back for our Kansas Entertainment joint venture.

(6)Primarily represents corporate overhead expenses of $24.5 million for the three months ended June 30, 2024.

(7)Pertains to the following operating leases: (i) AR PENN Master Lease; (ii) 2023 Master Lease; (iii) Margaritaville Lease; and (iv) Greektown Lease.

(8)Consists primarily of depreciation expense associated with our Kansas Entertainment joint venture.

(9)Primarily relates to unrealized losses on equity securities held by PENN Interactive as well as miscellaneous income and expense items.

	For the six months ended June 30, 2025
(in millions)	Northeast		South		West		Midwest		Interactive (1)		Other		Intersegment Eliminations (2)		Total
Total revenues	$	1,392.5	$	590.5	$	267.4	$	579.9	$	606.2	$	11.0	$	(10.0)	$	3,437.5
Less:
Gaming taxes	(569.9)		(129.2)		(49.1)		(153.5)		(353.1)
Compensation and benefits	(207.1)		(116.4)		(62.4)		(88.8)		(74.3)
Media and advertising (3)									(162.0)
Other segment items (4)	(211.8)		(136.8)		(56.7)		(102.0)		(167.8)
Segment Adjusted EBITDAR (5)	$	403.7	$	208.1	$	99.2	$	235.6	$	(151.0)					$	795.6

Other operating benefits (costs) and other income (expenses):
Other category (6)	(74.3)
Rent expense associated with triple net operating leases (7)	(311.9)
Stock-based compensation	(31.7)
Cash-settled stock-based awards variance	6.3
Loss on disposal of assets	(0.3)
Pre-opening expenses	(4.9)
Depreciation and amortization	(218.5)
Impairment loss (8)	(15.0)
Non-operating items of equity method investments (9)	(2.2)
Interest expense, net	(206.7)
Interest income	5.3
Gain on financing arrangement (10)	215.1
Loss on early extinguishment of debt	(11.8)
Other (11)	2.3
Income before income taxes	147.3
Income tax expense	(54.1)
Net income	$	93.2

(1)Revenues and gaming taxes expense within the Interactive segment are inclusive of gaming tax reimbursement amounts related to third-party online sports betting and/or iCasino partners for online sports betting and iCasino market access of $266.1 million for the six months ended June 30, 2025.

(2)Primarily represents the elimination of intersegment revenues associated with our retail sportsbooks, which are operated by PENN Interactive.

(3)Includes advertising expenses of $75.0 million related to the Sportsbook Agreement and $28.5 million related to the Investment Agreement with ESPN. Also, includes advertising and media expenses (including such expenses associated with theScore) across various platforms, including television, radio, out-of-home, social media, and both paid and organic search, and sponsorships and media costs associated with partnerships with major sports leagues, and other professional sports teams.

(4)For each reportable segment, the Other segment items category includes:

a.Northeast segment - cost of goods sold, professional services, legal expenses, facility maintenance, utilities, supplies, property and liability insurance, advertising and promotional expenses, property taxes, sales and use taxes, other taxes and fees, non-REIT lease expenses, and allocated corporate expenses.

b.South segment - cost of goods sold, professional services, legal expenses, facility maintenance, utilities, supplies, property and liability insurance, advertising and promotional expenses, property taxes, sales and use taxes, other taxes and fees, non-REIT lease expenses, allocated corporate expenses, and third-party revenue share fees.

c.West segment - cost of goods sold, professional services, legal expenses, facility maintenance, utilities, supplies, property and liability insurance, advertising and promotional expenses, property taxes, sales and use taxes, other taxes and fees, non-REIT lease expenses, and allocated corporate expenses.

d.Midwest segment - cost of goods sold, professional services, legal expenses, facility maintenance, utilities, supplies, property and liability insurance, advertising and promotional expenses, property taxes, sales and use taxes, other taxes and fees, non-REIT lease expenses, allocated corporate expenses, and third-party revenue share fees.

e.Interactive segment - professional services, legal expenses, software subscriptions and maintenance fees, software development costs, utilities, supplies, property and liability insurance, other taxes and fees, lease expense, allocated corporate expenses, and third-party revenue share fees.

(5)We define Segment Adjusted EBITDAR as earnings before interest expense, net, interest income, income taxes, depreciation and amortization, rent expense associated with triple net operating leases (see footnote (7) below), stock-based compensation, debt extinguishment charges, impairment losses, insurance recoveries, net of deductible charges, changes in the estimated fair value of our contingent purchase price obligations, gain or loss on disposal of assets, the difference between budget and actual expense for cash-settled stock-based awards, pre-opening expenses, loss on disposal of a business, non-cash gains/losses associated with REIT transactions, and other. Segment Adjusted EBITDAR is also inclusive of income or loss from unconsolidated affiliates, with our share of non-operating items (see footnote (9) below) added back for our Kansas Entertainment joint venture.

(6)Primarily represents corporate overhead expenses of $74.7 million for the six months ended June 30, 2025, which is inclusive of $17.1 million of legal and advisory costs related to activist activity in connection with our 2025 annual meeting of shareholders.

(7)Pertains to the following operating leases: (i) AR PENN Master Lease; (ii) 2023 Master Lease; (iii) Margaritaville Lease; and (iv) Greektown Lease.

(8)Relates to an impairment charge in our Midwest segment.

(9)Consists primarily of depreciation expense associated with our Kansas Entertainment joint venture.

(10)Relates to the $215.1 million non-cash gain on financing arrangement. See Note 5, “Long-Term Debt.”

(11)Primarily relates to realized and unrealized gains and losses on equity securities held by PENN Interactive as well as miscellaneous income and expense items.

	For the six months ended June 30, 2024
(in millions)	Northeast		South		West		Midwest		Interactive (1)		Other		Intersegment Eliminations (2)		Total
Total revenues	$	1,381.0	$	596.7	$	264.1	$	589.3	$	440.3	$	11.9	$	(13.4)	$	3,269.9
Less:
Gaming taxes	(559.9)		(133.0)		(47.9)		(156.3)		(263.5)
Compensation and benefits	(207.2)		(110.5)		(61.2)		(86.4)		(93.6)
Media and advertising (3)									(222.9)
Other segment items (4)	(206.6)		(128.3)		(58.5)		(99.7)		(159.1)
Segment Adjusted EBITDAR (5)	$	407.3	$	224.9	$	96.5	$	246.9	$	(298.8)					$	676.8

Other operating benefits (costs) and other income (expenses):
Other category (6)	(53.6)
Rent expense associated with triple net operating leases (7)	(309.7)
Stock-based compensation	(26.1)
Cash-settled stock-based awards variance	11.1
Loss on disposal of assets	(8.9)
Depreciation and amortization	(217.8)
Insurance recoveries, net of deductible charges	2.7
Non-operating items of equity method investments (8)	(2.1)
Interest expense, net	(238.5)
Interest income	12.9
Other (9)	(4.6)
Loss before income taxes	(157.8)
Income tax benefit	15.8
Net loss	$	(142.0)

(1)Revenues and gaming taxes expense within the Interactive segment are inclusive of gaming tax reimbursement amounts related to third-party online sports betting and/or iCasino partners for online sports betting and iCasino market access of $198.7 million for the six months ended June 30, 2024.

(2)Primarily represents the elimination of intersegment revenues associated with our retail sportsbooks, which are operated by PENN Interactive.

(3)Includes advertising expenses of $100.0 million related to the Sportsbook Agreement and $37.5 million related to the Investment Agreement with ESPN. While the Sportsbook Agreement and Investment Agreement commenced on August 8, 2023, the Company began recognizing advertising expense, specific to the initial annual period, during the fourth quarter of 2023. Also, includes advertising and media expenses (including such expenses associated with theScore) across various platforms, including television, radio, out-of-home, social media, and both paid and organic search, and sponsorships and media costs associated with partnerships with major sports leagues, and other professional sports teams.

(4)For each reportable segment, the Other segment items category includes:

a.Northeast segment - cost of goods sold, professional services, legal expenses, facility maintenance, utilities, supplies, property and liability insurance, advertising and promotional expenses, property taxes, sales and use taxes, other taxes and fees, non-REIT lease expenses, and allocated corporate expenses.

b.South segment - cost of goods sold, professional services, legal expenses, facility maintenance, utilities, supplies, property and liability insurance, advertising and promotional expenses, property taxes, sales and use taxes, other taxes and fees, non-REIT lease expenses, allocated corporate expenses, and third-party revenue share fees.

c.West segment - cost of goods sold, professional services, legal expenses, facility maintenance, utilities, supplies, property and liability insurance, advertising and promotional expenses, property taxes, sales and use taxes, other taxes and fees, non-REIT lease expenses, and allocated corporate expenses.

d.Midwest segment - cost of goods sold, professional services, legal expenses, facility maintenance, utilities, supplies, property and liability insurance, advertising and promotional expenses, property taxes, sales and use taxes, other taxes and fees, non-REIT lease expenses, allocated corporate expenses, and third-party revenue share fees.

e.Interactive segment - professional services, legal expenses, software subscriptions and maintenance fees, software development costs, utilities, supplies, property and liability insurance, other taxes and fees, lease expense, allocated corporate expenses, and third-party revenue share fees.

(5)We define Segment Adjusted EBITDAR as earnings before interest expense, net, interest income, income taxes, depreciation and amortization, rent expense associated with triple net operating leases (see footnote (7) below), stock-based compensation, debt extinguishment charges, impairment losses, insurance recoveries, net of deductible charges, changes in the estimated fair value of our contingent purchase price obligations, gain or loss on disposal of assets, the difference between budget and actual expense for cash-settled stock-based awards, pre-opening expenses, loss on disposal

of a business, non-cash gains/losses associated with REIT transactions, and other. Segment Adjusted EBITDAR is also inclusive of income or loss from unconsolidated affiliates, with our share of non-operating items (see footnote (8) below) added back for our Kansas Entertainment joint venture.

(6)Primarily represents corporate overhead expenses of $49.4 million for the six months ended June 30, 2024.

(7)Pertains to the following operating leases: (i) AR PENN Master Lease; (ii) 2023 Master Lease; (iii) Margaritaville Lease; and (iv) Greektown Lease.

(8)Consists primarily of depreciation expense associated with our Kansas Entertainment joint venture.

(9)Primarily relates to unrealized losses on equity securities held by PENN Interactive as well as miscellaneous income and expense items.

The table below presents capital expenditures by segment:

	For the three months ended June 30,				For the six months ended June 30,
(in millions)	2025		2024		2025		2024
Capital expenditures:
Northeast segment	$	31.4	$	13.3	$	44.9	$	18.9
South segment	17.1		23.6		30.8		35.4
West segment	42.8		11.4		83.3		12.9
Midwest segment	64.5		38.2		116.2		57.4
Interactive segment	0.1		0.3		3.7		1.0
Other	3.5		1.4		5.7		4.0
Total capital expenditures	$	159.4	$	88.2	$	284.6	$	129.6

The table below presents investment in and advances to unconsolidated affiliates and total assets by segment:

(in millions)	Northeast		South		West		Midwest		Interactive		Other (1)		Total
Balance sheet as of June 30, 2025
Investment in and advances to unconsolidated affiliates	$	0.1	$	—	$	—	$	79.9	$	—	$	2.4	$	82.4
Total assets	$	1,807.9	$	1,310.8	$	539.0	$	1,575.8	$	2,400.9	$	7,572.3	$	15,206.7
Balance sheet as of December 31, 2024
Investment in and advances to unconsolidated affiliates	$	0.1	$	—	$	—	$	80.9	$	—	$	5.2	$	86.2
Total assets	$	1,808.1	$	1,301.7	$	453.2	$	1,503.7	$	2,385.6	$	7,809.4	$	15,261.7

(1)The real estate assets subject to the Master Leases, which are classified as either property and equipment, net, operating lease ROU assets, or finance lease ROU assets, are included within the Other category.