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Document and Entity Information - USD ($) $ in Millions	12 Months Ended
Document and Entity Information - USD ($) $ in Millions	Dec. 31, 2016	Mar. 10, 2017	Jun. 30, 2016
Document And Entity Information [Abstract]
Entity Registrant Name	Eldorado Resorts, Inc.
Entity Central Index Key	0001590895
Document Type	10-K
Document Period End Date	Dec. 31, 2016
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Entity Public Float			$ 455.6
Entity Common Stock, Shares Outstanding		47,120,000
Document Fiscal Year Focus	2016
Document Fiscal Period Focus	FY
Trading Symbol	ERI

CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2016	Dec. 31, 2015
CURRENT ASSETS:
Cash and cash equivalents	$ 61,029,000	$ 78,278,000
Restricted cash	2,414,000	5,271,000
Accounts receivable, net	14,694,000	9,981,000
Inventories	11,055,000	11,742,000
Prepaid income taxes	69,000	112,000
Prepaid expenses and other	12,492,000	10,795,000
Total current assets	101,753,000	116,179,000
INVESTMENT IN AND ADVANCES TO UNCONSOLIDATED AFFILIATES	1,286,000	1,286,000
PROPERTY AND EQUIPMENT, NET	612,342,000	625,416,000
GAMING LICENSES AND OTHER INTANGIBLES, NET	487,498,000	492,033,000
GOODWILL	66,826,000	66,826,000
NON-OPERATING REAL PROPERTY	14,219,000	16,314,000
OTHER ASSETS, NET	10,120,000	6,954,000
Total assets	1,294,044,000	1,325,008,000
CURRENT LIABILITIES:
Current portion of long-term debt	4,545,000	4,524,000
Accounts payable	21,576,000	17,005,000
Due to affiliates	259,000	129,000
Accrued property, gaming and other taxes	18,790,000	19,424,000
Accrued payroll and related	14,588,000	17,852,000
Accrued interest	14,634,000	14,978,000
Accrued other liabilities	27,648,000	31,798,000
Total current liabilities	102,040,000	105,710,000
LONG-TERM DEBT, LESS CURRENT PORTION	795,881,000	861,713,000
DEFERRED INCOME TAXES	90,385,000	78,797,000
OTHER LONG-TERM LIABILITIES	7,287,000	8,121,000
Total liabilities	995,593,000	1,054,341,000
COMMITMENTS AND CONTINGENCIES (Note 16)
STOCKHOLDERS' EQUITY:
Paid-in capital	173,879,000	170,897,000
Retained earnings	124,560,000	99,758,000
Accumulated other comprehensive income	12,000	12,000
Total stockholders’ equity	298,451,000	270,667,000
Total liabilities and stockholders’ equity	$ 1,294,044,000	$ 1,325,008,000

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2016	Dec. 31, 2015
Statement Of Financial Position [Abstract]
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	47,105,744	46,817,829
Common stock, shares outstanding	47,105,744	46,817,829
Common stock, par value (in dollars per share)	$ 0.00001	$ 0.00001

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
REVENUES:
Casino	$ 693,013	$ 614,227	$ 298,848
Pari-mutuel commissions	8,600	9,031	1,986
Food and beverage	142,032	97,740	68,233
Hotel	94,312	37,466	28,007
Other	45,239	26,077	13,198
Gross revenues	983,196	784,541	410,272
Less-promotional allowances	(90,300)	(64,757)	(48,449)
Net operating revenues	892,896	719,784	361,823
EXPENSES:
Casino	390,325	357,572	167,792
Pari-mutuel commissions	9,787	9,973	2,411
Food and beverage	81,878	52,606	37,411
Hotel	30,746	11,307	8,536
Other	26,921	15,325	9,348
Marketing and promotions	40,600	31,227	21,982
General and administrative	130,172	96,870	58,738
Corporate	19,880	16,469	4,617
Depreciation and amortization	63,449	56,921	28,643
Total operating expenses	793,758	648,270	339,478
LOSS ON SALE OR DISPOSAL OF PROPERTY	(836)	(6)	(84)
ACQUISITION CHARGES	(9,184)	(2,452)	(7,411)
EQUITY IN INCOME OF UNCONSOLIDATED AFFILIATES		3,460	2,705
OPERATING INCOME	89,118	72,516	17,555
OTHER INCOME (EXPENSE):
Interest expense, net	(50,917)	(61,558)	(30,734)
Gain on valuation of unconsolidated affiliate		35,582
Gain on termination of supplemental executive retirement plan			715
Loss on early retirement of debt, net	(155)	(1,937)	(90)
Total other expense	(51,072)	(27,913)	(30,109)
NET INCOME (LOSS) BEFORE INCOME TAXES	38,046	44,603	(12,554)
(PROVISION) BENEFIT FOR INCOME TAXES	(13,244)	69,580	(1,768)
NET INCOME (LOSS)	24,802	114,183	(14,322)
NON-CONTROLLING INTEREST			(103)
NET INCOME (LOSS) ATTRIBUTABLE TO ERI, INC.	$ 24,802	$ 114,183	$ (14,425)
Net Income (Loss) per share of Common Stock:
Basic	$ 0.53	$ 2.45	$ (0.48)
Diluted	$ 0.52	$ 2.43	$ (0.48)
Weighted average number of shares outstanding:
Weighted Average Basic Shares Outstanding	47,033,311	46,550,042	29,901,405
Weighted Average Diluted Shares Outstanding	47,701,562	47,008,980	29,901,405

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Statement Of Income And Comprehensive Income [Abstract]
NET INCOME (LOSS)	$ 24,802	$ 114,183	$ (14,322)
Other Comprehensive Income (Loss), net of tax:
Defined benefit pension plan—amortization of net (loss) gain		(75)	87
Minimum pension liability adjustment of unconsolidated affiliate			(1,772)
Total Comprehensive Income (Loss)	24,802	114,108	(16,007)
Less: Comprehensive income attributable to non-controlling interest			(103)
Comprehensive Income (Loss), net of tax	$ 24,802	$ 114,108	$ (16,110)

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Common Stock	Paid-in Capital	Retained Earnings (Deficit)	Non-controlling Interest	Accumulated Other Comprehensive Income
Beginning Balance at Dec. 31, 2013	$ 75,575		$ 73,803			$ 1,772
Beginning Balance (in shares) at Dec. 31, 2013		23,311,492
Noncash distribution of investment in Tamarack Crossing, LLC	(5,479)		(5,479)
Cash distributions	(575)		(575)
MTR Gaming shares converted upon reverse merger	98,011		98,011
MTR Gaming shares converted upon reverse merger (in shares)		23,100,140
Escrow shares returned to authorized and unissued (in shares)		(25,290)
Net income (loss)	(14,322)			$ (14,425)	$ 103
Pension other comprehensive gain, net of tax	87					87
Minimum pension liability adjustment of unconsolidated affiliate	(1,772)					(1,772)
Exercise of stock options	245		245
Exercise of stock options (in shares)		76,633
Shares withheld related to net share settlement of stock awards	(148)		(148)
Shares withheld related to net share settlement of stock awards (in shares)		(36,261)
Ending Balance at Dec. 31, 2014	151,622		165,857	(14,425)	103	87
Ending Balance (in shares) at Dec. 31, 2014		46,426,714
Issuance of restricted stock units	1,488		1,488
Issuance of restricted stock units (in shares)		17,980
Acquisition of non-controlling interest	3,449		3,552		$ (103)
Acquisition of non-controlling interest (in shares)		373,135
Net income (loss)	114,183			114,183
Pension other comprehensive gain, net of tax	$ (75)					(75)
Exercise of stock options (in shares)	0
Ending Balance at Dec. 31, 2015	$ 270,667		170,897	99,758		12
Ending Balance (in shares) at Dec. 31, 2015		46,817,829
Issuance of restricted stock units	3,341		3,341
Issuance of restricted stock units (in shares)		217,997
Net income (loss)	24,802			24,802
Exercise of stock options	$ 385		385
Exercise of stock options (in shares)	132,900	132,900
Shares withheld related to net share settlement of stock awards	$ (744)		(744)
Shares withheld related to net share settlement of stock awards (in shares)		(62,982)
Ending Balance at Dec. 31, 2016	$ 298,451		$ 173,879	$ 124,560		$ 12
Ending Balance (in shares) at Dec. 31, 2016		47,105,744

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (Parenthetical) $ in Thousands	12 Months Ended
	Dec. 31, 2014 USD ($)
Statement Of Stockholders Equity [Abstract]
Pension other comprehensive gain, tax	$ 50

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
CASH FLOWS FROM OPERATING ACTIVITIES:
NET INCOME (LOSS)	$ 24,802	$ 114,183	$ (14,322)
Adjustments to reconcile net income (net loss) to net cash provided by operating activities:
Depreciation and amortization	63,449	56,921	28,643
Amortization of debt issuance costs and (premium) discount	3,520	(4,372)	(2,261)
Equity in income of unconsolidated affiliates		(3,460)	(2,705)
Gain on termination of supplemental executive retirement plan assets of unconsolidated affiliate			(715)
Loss on early retirement of debt, net	155	1,937	90
Gain on valuation of unconsolidated affiliate		(35,582)
Distributions from unconsolidated affiliate			509
Change in fair value of acquisition related contingencies	57	90	16
Stock-based compensation expense	3,341	1,488
Loss on sale or disposal of property	836	6	84
Provision (benefit) for bad debt	161	(18)	1,070
Provision (benefit) for deferred income taxes	(11,344)	70,773	(1,583)
Change in operating assets and liabilities:
Restricted cash	2,857	711	(2,273)
Accounts receivable	(4,874)	2,955	358
Inventories	687	(71)	(12)
Prepaid expenses and other	(1,654)	2,094	2,503
Accounts payable	3,183	178	1,811
Interest payable	(344)	(14,112)	18,063
Income taxes payable		(137)	137
Accrued and other liabilities and due to affiliates	(9,950)	4,677	(973)
Net cash provided by operating activities	97,570	56,715	31,606
CASH FLOWS FROM INVESTING ACTIVITIES:
Capital expenditures, net of payables	(47,380)	(36,762)	(10,564)
Investment in and loans to unconsolidated affiliate		(1,010)
Net cash (used) acquired in business combinations	(194)	(125,016)	48,110
Proceeds from sale of property and equipment	1,560	153	3
Decrease in restricted cash due to credit support deposit		2,500	2,500
Reimbursement of capital expenditures from West Virginia regulatory authorities	4,207	1,266	799
Decrease (increase) in other assets, net	659	115	(435)
Net cash (used in) provided by investing activities	(41,148)	(158,754)	40,413
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from issuance of Senior Notes		375,000
(Payments) proceeds from issuance of Term Loan	(4,250)	425,000
Borrowings under Revolving Credit Facility	73,000	131,000
Payments under Revolving Credit Facility	(137,500)	(37,500)
Principal payments under Senior Notes		(2,125)
Retirement of long-term debt		(728,664)	(13,525)
Principal payments on capital leases	(274)	(88)	(225)
Debt issuance costs	(4,288)	(25,820)
Call premium on early retirement of debt		(44,090)
Taxes paid related to net share settlement of equity awards	(744)		(148)
Cash distributions			(575)
Proceeds from exercise of stock options	385		245
Net cash (used in) provided by financing activities	(73,671)	92,713	(14,228)
(DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	(17,249)	(9,326)	57,791
CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR	78,278	87,604	29,813
CASH AND CASH EQUIVALENTS, END OF YEAR	61,029	78,278	87,604
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Interest paid	47,696	78,378	14,848
Local income taxes paid	1,662	1,198	360
Noncash distribution of Tamarack investment			5,479
Payables for capital expenditures	$ 4,222	500	$ 3,890
Equipment acquired under capital leases		$ 870

Organization and Basis of Presentation	12 Months Ended
Organization and Basis of Presentation	Dec. 31, 2016
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Organization and Basis of Presentation	Note 1. Organization and Basis of Presentation The accompanying consolidated financial statements include the accounts of Eldorado Resorts, Inc. (“ERI” or the “Company”), a Nevada corporation formed in September 2013, and its consolidated subsidiaries. As explained in greater detail in Note 3, ERI was formed in September 2013 to be the parent company following the merger of wholly-owned subsidiaries of the Company into Eldorado HoldCo LLC (“HoldCo”), a Nevada limited liability company formed in 2009 that is the parent company of Eldorado Resorts LLC (“Resorts”), and MTR Gaming Group, Inc. (“MTR Gaming”), a Delaware corporation incorporated in 1988 (the “MTR Merger”). Effective upon the consummation of the MTR Merger on September 19, 2014 (the “MTR Merger Date”), MTR Gaming and HoldCo each became a wholly-owned subsidiary of ERI and, as a result of such transactions, Resorts became an indirect wholly-owned subsidiary of ERI. The MTR Merger has been accounted for as a reverse acquisition of MTR Gaming by HoldCo under accounting principles generally accepted in the United States (“US GAAP”). As a result, HoldCo is considered the acquirer of MTR Gaming for accounting purposes. The accompanying consolidated financial statements for periods prior to the MTR Merger Date are those of HoldCo and its subsidiaries, and for periods subsequent to the MTR Merger Date also include MTR Gaming and its subsidiaries. Intercompany accounts and transactions have been eliminated in consolidation. On November 24, 2015 (the “Reno Acquisition Date”), Resorts consummated the acquisition of all of the assets and properties of Circus Circus Reno (“Circus Reno”) and the 50% membership interest in the Silver Legacy Joint Venture owned by Galleon, Inc. (collectively, the “Circus Reno/Silver Legacy Purchase” or the “Reno Acquisition”) pursuant to a Purchase and Sale Agreement, dated as of July 7, 2015 (the “Purchase Agreement”), entered into with Circus Circus Casinos, Inc. and Galleon, Inc., each an affiliate of MGM Resorts International, with respect to the acquisition. On the Reno Acquisition Date, Eldorado Resorts LLC also exercised its right to acquire the 3.8% interest in Eldorado Limited Liability Company (“ELLC”) held by certain affiliates and stockholders of the Company. As a result of these transactions, ELLC and CC-Reno, LLC, a newly formed Nevada limited liability company, became wholly-owned subsidiaries of ERI, and Silver Legacy became an indirect wholly‑owned subsidiary of ERI. The accompanying consolidated financial statements for periods prior to the Reno Acquisition Date do not include the results of operations for Circus Reno and account for Silver Legacy as an investment in unconsolidated affiliate. Resorts owns and operates the Eldorado Resorts Casino Reno, a premier hotel, casino and entertainment facility centrally located in downtown Reno, Nevada (the “Eldorado Reno”), which opened for business in 1973. Resorts also owns Eldorado Resort Casino Shreveport (“Eldorado Shreveport”), a 403‑room all suite art deco‑style hotel and a tri‑level riverboat dockside casino complex situated on the Red River in Shreveport, Louisiana, which commenced operations under its previous owners in December 2000. Prior to the Reno Acquisition Date, Resorts owned a 48.1% interest in the joint venture (the “Silver Legacy Joint Venture”) which owns the Silver Legacy Resort Casino (the “Silver Legacy”), a major themed hotel and casino situated between and seamlessly connected at the mezzanine level to the Eldorado Reno and Circus Reno hotel and casino. Resorts acquired the remaining interest in Silver Legacy in 2015 as well as acquiring Circus Reno, previously owned and operated by Galleon, Inc., an indirect, wholly-owned subsidiary of MGM Resorts International. Resorts previously owned a 21.3% interest in Tamarack Crossing, LLC (“Tamarack”), a Nevada limited liability company that owned and operated Tamarack Junction, a casino in south Reno which commenced operations on September 4, 2001. On September 1, 2014, and as a condition to closing the MTR Merger, Resorts distributed to HoldCo, and HoldCo subsequently distributed to its members, including members of the Carano family, on a pro rata basis Resorts’ interest in Tamarack. No gain or loss was recognized in the accompanying consolidated financial statements as a result of such distribution because the distribution was in the amount of the book value of Tamarack and totaled $5.5 million. MTR Gaming operates as a hospitality and gaming company with racetrack, gaming and hotel properties in West Virginia, Pennsylvania and Ohio. MTR Gaming, through its wholly-owned subsidiaries, owns and operates Mountaineer Casino, Racetrack & Resort in Chester, West Virginia (“Mountaineer”), Presque Isle Downs & Casino in Erie, Pennsylvania (“Presque Isle Downs”), and Scioto Downs in Columbus, Ohio. Scioto Downs, through its subsidiary, RacelineBet, Inc., also operates Racelinebet.com, a national account wagering service that offers online and telephone wagering on horse races as a marketing affiliate of TwinSpires.com, an affiliate of Churchill Downs, Inc. Agreement to Acquire Isle of Capri Casinos, Inc. On September 19, 2016, the Company entered into an Agreement and Plan of Merger (the “Merger Agreement”) with Isle of Capri Casinos, Inc., a Delaware corporation (“Isle” or “Isle of Capri”), Eagle I Acquisition Corp., a Delaware corporation and a direct wholly-owned subsidiary of the Company (“Merger Sub A”), and Eagle II Acquisition Company LLC, a Delaware limited liability company and a direct wholly-owned subsidiary of the Company (“Merger Sub B”). The Merger Agreement provides for, among other things, (1) the merger of Merger Sub A with and into Isle, with Isle as the surviving entity (the “First Step Merger”), and (2) a subsequent merger whereby Isle will merge with and into Merger Sub B, with Merger Sub B as the surviving entity (the “Second Step Merger” and together with the First Step Merger, the “Mergers”). Isle’s stockholders may elect to exchange each share of Isle common stock held by such stockholder, at the effective time of the First Step Merger, for either $23.00 in cash or 1.638 shares of Company common stock. Elections are subject to proration and reallocation such that the outstanding shares of Isle common stock will be exchanged for aggregate consideration comprised of 58% cash and 42% Company common stock. The consummation of the merger is subject to receipt of approval of applicable gaming authorities and other customary closing conditions, and is expected to be consummated in the second quarter of 2017. The waiting period under the Hart-Scott-Rodino Act terminated on October 21, 2016. The Company and Isle of Capri received approval of each of their respective stockholders on January 25, 2017 at separate special meetings of stockholders. The obligation of the Company to consummate the Mergers is subject to the absence of a material adverse effect on Isle and the obligation of Isle to consummate the Mergers is subject to the absence of a material adverse effect on the Company. The obligation of the Company to consummate the Mergers is not subject to a financing condition. Additionally, the Merger Agreement contains certain termination rights for both the Company and Isle including, among others, a mutual termination right if the Mergers have not been consummated on or prior to June 19, 2017 (which may be extended for an additional 90 days by either the Company or Isle if all of the conditions precedent other than the receipt of required gaming approvals have been satisfied). Upon the termination of the Merger Agreement under certain circumstances, the Company or Isle may be required to pay a termination fee of $60.0 million or $30.0 million, respectively. The foregoing description of the Merger Agreement does not purport to be complete and is qualified in its entirety by reference to the full text of the Merger Agreement. In connection with the execution of the Merger Agreement, on September 19, 2016, Recreational Enterprises, Inc. (“REI”), the Company and Isle entered into a voting agreement and GFIL Holdings, LLC (“GFIL”), the Company and Isle entered into a voting agreement pursuant to which, REI has agreed, among other things, to vote all of its shares of Company common stock in favor of the issuance of shares of Company common stock as stock consideration in the Mergers and GFIL has agreed, among other things, to vote all of its shares of Isle common stock in favor of the Mergers and adoption of the Merger Agreement. Upon completion of the Mergers, the Company will add 12 additional properties to its portfolio after giving effect to the planned dispositions of Isle of Capri Casino Hotel Lake Charles and Lady Luck Casino Marquette. On August 22, 2016, Isle entered into an agreement to sell Isle of Capri Casino Hotel Lake Charles for aggregate consideration of $134.5 million, subject to certain adjustments. On October 13, 2016, Isle entered into an agreement to sell Lady Luck Casino Marquette for cash consideration of approximately $40.0 million, subject to certain adjustments. Acquisition charges totaling $8.5 million, attributed to the Isle Acquisition, are reported on the accompanying statement of operations related to legal, accounting, financial advisory services and other costs during the year ended December 31, 2016. In connection with entering into the Merger Agreement, on September 19, 2016, the Company entered into a debt financing commitment letter with JPMorgan Chase Bank, N.A. as modified by the five separate written joinders to the Commitment Letter entered into by ERI and JPMorgan Chase Bank, N.A. with each of Macquarie Capital Funding LLC, KeyBank, National Association, Capital One, National Association, SunTrust Bank and U.S. Bank National Association and certain affiliates of such parties (the “Commitment Letter”). The Commitment Letter provides for: (a) a senior secured credit facility in an aggregate principal amount of $1.75 billion comprised of (i) a term loan facility of up to $1.45 billion and (ii) a revolving credit facility of $300.0 million and (b) an amount equal to at least $375.0 million in gross proceeds from the issuance and sale by the Company of senior unsecured notes or, if the notes are not issued and sold on or prior to the date of the consummation of the Mergers, an amount equal to at least $375.0 million in senior unsecured bridge loans under a senior unsecured credit facility. The proceeds of such borrowings may be used (w) to pay consideration in the Mergers, (x) refinance all of Isle’s existing credit facilities and senior and senior subordinated notes, (y) refinance the Company’s existing credit facility and (z) pay transaction fees and expenses related to the foregoing. The availability of the borrowings is subject to the satisfaction of certain customary conditions.

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2016

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

Note 2. Summary of Significant Accounting Policies

Principles of Consolidation. The accompanying consolidated financial statements include the accounts of the Company as described in Note 1. All significant intercompany transactions have been eliminated in consolidation.

Use of Estimates. The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates incorporated into the Company’s consolidated financial statements include estimated useful lives for depreciable and amortizable assets, estimated allowance for doubtful accounts receivable, estimated cash flows in assessing goodwill and indefinite-lived intangible assets for impairment and the recoverability of long‑lived assets, self‑insurance reserves, players’ club liabilities, contingencies and litigation, claims and assessments, and fair value measurements related to the Company’s long‑term debt. Actual results could differ from these estimates.

Cash and Cash Equivalents. Cash and cash equivalents include all unrestricted, highly liquid investments purchased with a remaining maturity of 90 days or less. Cash and cash equivalents also includes cash maintained for gaming operations.

Restricted Cash. Restricted cash includes unredeemed winning tickets from our racing operations, funds related to horsemen’s fines and certain simulcasting funds that are restricted to payments for improving horsemen’s facilities and racing purses at Scioto Downs, cash deposits that serve as collateral for letters of credit surety bonds and short‑term certificates of deposit that serve as collateral for certain bonding requirements.

The Company also has certificates of deposit which are used for security with the Nevada Department of Insurance for its self‑insured workers compensation and the West Virginia Division of Environmental Protection. The Nevada certificate of deposit matured on January 28, 2017 at which time it was renewed and increased to $628,000 and the maturity date was extended to January 28, 2018. The West Virginia certificates of deposits in the amounts of $157,000 and $97,000 both mature on November 27, 2017.

Accounts Receivable and Credit Risk. Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of casino accounts receivable. The Company issues markers to approved casino customers following background checks and assessments of creditworthiness. Trade receivables, including casino and hotel receivables, are typically non‑interest bearing. Accounts are written off when management deems the account to be uncollectible. Recoveries of accounts previously written off are recorded when received. An estimated allowance for doubtful accounts is maintained to reduce the Company’s receivables to their carrying amount, which approximates fair value. The allowance is estimated based on specific review of customer accounts as well as historical collection experience and current economic and business conditions. Management believes that as of December 31, 2016 and 2015, no significant concentrations of credit risk related to receivables existed.

Certain Concentrations of Risk. The Company’s operations are in limited market areas. Therefore, the Company is subject to risks inherent within those markets. To the extent that new casinos enter into the markets or hotel room capacity is expanded, competition will increase. The Company may also be affected by economic conditions in the United States and globally affecting the markets or trends in visitation or spending in the markets in which it operates. We maintain cash balances at certain financial institutions in excess of amounts insured by the Federal Deposit Insurance Corporation. In addition, we maintain significant cash balances on hand at our gaming facilities.

Inventories. Inventories are stated at the lower of average cost, using a first‑in, first‑out basis, or market. Inventories consist primarily of food and beverage, retail merchandise and operating supplies.

Property and Equipment. Property and equipment are stated at cost. Depreciation is computed using the straight‑line method over the estimated useful life of the asset or the term of the capitalized lease, whichever is less. Costs of major improvements are capitalized, while costs of normal repairs and maintenance are charged to expense as incurred. Gains or losses on the disposal of property and equipment are included in operating income.


Buildings and improvements		10 to 40 years
Land improvements		10 to 20 years
Furniture, fixtures and equipment		3 to 20 years
Riverboat		25 years

Investment in Unconsolidated Affiliates. The Company’s investments in unconsolidated affiliates which are 50% or less owned are accounted for under the equity method. The Company does have variable interests in variable interest entities; however, we are not the primary beneficiary. All intercompany balances and transactions have been eliminated in consolidation.

The Company considers whether the fair values of any of its equity method investments have declined below their carrying value whenever adverse events or changes in circumstances indicate that recorded values may not be recoverable. Estimated fair value is determined using a discounted cash flow analysis based on estimated future results of the investee and market indicators of terminal year capitalization rate. There were no impairments of the Company’s equity method investments during 2016, 2015 or 2014.

Goodwill and Other Intangible Assets and Non‑Operating Real Properties. Goodwill represents the excess of purchase price over fair market value of net assets acquired in business combinations. Goodwill and indefinite-lived intangible assets must be reviewed for impairment at least annually and between annual test dates in certain circumstances. The Company performs its annual impairment tests in the fourth quarter of each fiscal year. No impairments were indicated as a result of the annual impairment review for goodwill and indefinite-lived intangible assets in 2016, 2015 or 2014.

We have designated certain assets, consisting principally of land and undeveloped properties, as non‑operating real property and have declared our intent to sell those assets. However, we do not anticipate that we will be able to sell the majority of the assets within the next twelve months. As such, these properties are not classified as held‑for‑sale as of December 31, 2016.

Indefinite‑Lived Intangible Assets. Indefinite‑lived intangible assets consist primarily of expenditures associated with obtaining racing and gaming licenses. Indefinite‑lived intangible assets are not subject to amortization, but are subject to an annual impairment test. If the carrying amount of an indefinite‑lived intangible asset exceeds its fair value, an impairment loss is recognized in an amount equal to that excess amount.

Self‑Insurance Reserves. The Company is self‑insured for various levels of general liability, employee medical insurance coverage and workers’ compensation coverage. Self‑insurance reserves are estimated based on the Company’s claims experience and are included in accrued other liabilities on the consolidated balance sheets.

Outstanding Chip Liability. The Company recognizes the impact on gaming revenues on an annual basis to reflect an estimate of the change in the value of outstanding chips that are not expected to be redeemed. This estimate is determined by measuring the difference between the total value of chips placed in service less the value of chips in the inventory of chips under our control. This measurement is performed on an annual basis utilizing a methodology in which a consistent formula is applied to estimate the percentage value of chips not in custody that are not expected to be redeemed. In addition to the formula, certain judgments are made with regard to various denominations and souvenir chips.

Loyalty Program. The Company offers programs at its properties whereby our participating patrons can accumulate points for wagering that can be redeemed for credits for free play on slot machines, lodging, food and beverage, merchandise and in limited situations, cash. Based upon the estimated redemptions of frequent player program points, an estimated liability is established for the cost of redemption of earned but unredeemed points. The estimated cost of redemption utilizes estimates and assumptions of the mix of the various product offerings for which the points will be redeemed and costs of such product offerings. Changes in the programs, membership levels and changes in the redemption patterns of our participating patrons can impact this liability.

Revenues and Promotional Allowances. The Company recognizes as casino revenue the net win from gaming activities, which is the difference between gaming wins and losses. Progressive jackpots are accrued and charged to revenue at the time the obligation to pay the jackpot is established. Gaming revenues are recognized net of certain cash and free play incentives. Pari‑mutuel commissions consist of commissions earned from thoroughbred and harness racing and importing of simulcast signals from other race tracks and are recognized at the time wagers are made. Such commissions are a designated portion of the wagering handle as determined by state racing commissions, and are shown net of the taxes assessed by state and local agencies, as well as purses and other contractual amounts paid to horsemen associations. The Company recognizes revenues from fees earned through the exporting of simulcast signals to other race tracks at the time wagers are made. Such fees are based upon a predetermined percentage of handle as contracted with the other race tracks. Hotel, food and beverage, and other operating revenues are recognized as services are performed. Advance deposits on rooms and advance ticket sales are recorded as accrued liabilities until services are provided to the customer.

The retail value of food, beverage, rooms and other services furnished to customers on a complimentary basis is included in gross revenues and then deducted as promotional allowances. The Company rewards customers, through the use of our loyalty programs, with complimentaries based on amounts wagered or won that can be redeemed for a specified time period. The Company also offers discretionary coupons to our customers, the retail values of which are included as a component of promotional allowances in the accompanying consolidated statements of operations in accordance with Financial Accounting Standards Board (“FASB”) Section 605‑50 for revenue recognition.

The retail value of complimentaries included in promotional allowances is as follows (in thousands):

	For the Year Ended December 31,
	2016		2015		2014
Food and beverage	$	56,335	$	44,998	$	33,182
Hotel		27,070		15,711		12,582
Other		6,895		4,048		2,685
	$	90,300	$	64,757	$	48,449

The costs of providing such complimentary services are recorded in casino expenses in the accompanying consolidated statements of operations and are estimated as follows (in thousands):

	For the Year Ended December 31,
	2016		2015		2014
Food and beverage	$	39,288	$	31,220	$	25,190
Hotel		10,077		6,638		5,030
Other		4,672		2,330		1,860
	$	54,037	$	40,188	$	32,080

Advertising. Advertising costs are expensed in the period the advertising initially takes place and are included in marketing and promotions expenses. Advertising costs included in marketing and promotion expenses were $40.6 million, $31.2 million and $22.0 million for the years ended December 31, 2016, 2015 and 2014, respectively.

Income Taxes. We account for income taxes in accordance with ASC Topic 740, Income Taxes (“ASC 740”). ASC 740 requires the recognition of deferred income tax liabilities and deferred income tax assets for the difference between the book basis and tax basis of assets and liabilities. We have recorded valuation allowances related to net operating loss carry forwards and certain temporary differences. Recognizable future tax benefits are subject to a valuation allowance, unless such tax benefits are determined to be more likely than not realizable. We recognize accrued interest and penalties related to unrecognized tax benefits in income tax expense.

Fair Value Measurements. Fair value is an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. Accordingly, fair value is a market based measurement that is determined based on assumptions that market participants would use in pricing an asset or liability. As a basis for considering such assumptions, there is a three‑tier fair value hierarchy, which prioritizes the inputs used in measuring fair values as follows:

•

Level 1 inputs: Quoted prices (unadjusted) in active markets for identical assets or liabilities that the reporting entity can access at the measurement date.

•

Level 2 inputs: Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly.

•

Level 3 inputs: Unobservable inputs for the asset or liability.

Stock‑Based Compensation. We account for stock‑based compensation in accordance with Accounting Standards Codification (“ASC”) 718, Compensation—Stock Compensation. ASC 718 requires all share‑based payments to employees and non‑employee members of the Board of Directors, including grants of stock options and restricted stock units (“RSUs”), to be recognized in the consolidated statement of operations based on their fair values and that compensation expense be recognized for awards over the requisite service period of the award or until an employee’s eligible retirement date, if earlier.

Earnings per Share. Basic earnings per share is computed by dividing net income (loss) by the weighted average shares outstanding during the reporting period. Diluted earnings per share is computed similarly to basic earnings per share except that the weighted average shares outstanding are increased to include additional shares from the assumed exercise of stock options and the assumed vesting of restricted share units, if dilutive. The number of additional shares is calculated by assuming that outstanding stock options were exercised, that outstanding restricted share units were released and that the proceeds from such activities were used to acquire shares of common stock at the average market price during the reporting period.

Segment Reporting. The executive decision maker of our Company reviews operating results, assesses performance and makes decisions on a “significant market” basis. We view each of our casino resorts as an operating segment. Operating segments are aggregated based on their similar economic characteristics, types of customers, types of services and products provided, the regulatory environments in which they operate, and their management and reporting structure. The Company’s principal operating activities occur in three geographic regions: Nevada, Louisiana and parts of the eastern United States. The Company has aggregated its operations into three reportable segments based on the similar characteristics of the operating segments within the regions in which they operate. We, therefore, consider Eldorado Reno, Silver Legacy and Circus Reno as Nevada, Eldorado Shreveport as Louisiana, and Scioto Downs, Presque Isle Downs and Mountaineer as Eastern.

Capitalized Interest. The interest cost associated with major development and construction projects is capitalized and included in the cost of the project. If no incremental debt is incurred specifically for a project, interest is capitalized on amounts expended on the project using the weighted-average cost of the Company’s outstanding borrowings. Capitalization of interest ceases when the project is substantially complete or development activity is suspended for more than a brief period. For the year ended December 31, 2015, the Company had $0.2 million of capitalized interest costs. The Company did not record capitalized interest costs in 2016 and 2014.

Reclassifications

Certain reclassifications of prior year presentations have been made to conform to the current period presentation.

Recently Issued Accounting Pronouncements

In May 2014 (amended January 2017), the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014‑09, “Revenue from Contracts with Customers,” which provides guidance for revenue recognition. The new standard outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and eliminates existing industry guidance, including revenue recognition guidance specific to the gaming industry. The FASB has also recently issued several amendments to the standard, including narrow-scope improvements and practical expedients (ASU 2016-12) and clarification on accounting for and identifying performance obligations (ASU 2016-10). The core principle of the revenue model indicates that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The standard is designed to create greater comparability for financial statement users across industries and jurisdictions and also requires enhanced disclosures. The guidance is effective for interim and annual periods beginning after December 15, 2017, and should be applied using the full retrospective method or retrospectively with the cumulative effect initially applying the guidance recognized at the date of initial application. While early adoption is permitted for interim and annual periods beginning after December 15, 2016, we anticipate adopting this standard on January 1, 2018. We are currently in the process of evaluating the full impact adoption of ASU 2014‑09 (as amended) will have on our consolidated financial statements; however, we anticipate this new standard will likely have a material impact on our consolidated financial statements.

We expect the most significant effect upon adoption of ASU 2014-09 (as amended) will likely be related to 1) the accounting for our customer loyalty program (no longer be recorded at cost, and a deferred revenue model will likely be used to account for the classification and timing of revenue recognized as well as the classification of related expenses for loyalty point redemptions) and 2) the elimination of promotional allowances (the presentation of goods and services provided to our customers without charge, included in gross revenue with a corresponding reduction in promotional allowances, will no longer be reported as revenue and will be recognized based on relative standalone selling prices for transactions with more than one performance obligation). As a result, we expect that gaming revenues will be reduced with a corresponding increase, in total, to food and beverage, hotel, and other revenues. Given our evaluation process is ongoing, the quantitative effects of these changes have not yet been fully determined and are still being analyzed. Additionally, as we continue through our process, further impacts to our financial statements may be identified and we will provide updates in our upcoming quarterly filings.

In January 2017, the FASB issued Accounting Standards Update ASU No. 2017-04, “Intangibles – Goodwill and Other: Simplifying the Test for Goodwill Impairment.” This amended guidance is intended to simplify how an entity is required to test goodwill for impairment by eliminating Step 2 from the goodwill impairment test. Step 2 measures goodwill impairment loss by comparing the implied fair value of a reporting unit’s goodwill with the carrying amount of goodwill. Under the amended guidance, an entity should perform its annual, or interim, goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount. The elimination of Step 2 from the goodwill impairment test should reduce the cost and complexity of evaluating goodwill for impairment. Amendments should be applied on a prospective basis disclosing the nature of and reason for the change in accounting principle upon transition. Disclosure should be provided in the first annual period and in the interim period in which the entity initially adopts the amendments. Updated amendments are effective for the interim and annual periods beginning after December 15, 2019, and early adoption is permitted. We are currently evaluating the impact and timing of adopting this guidance, but anticipate early adoption in 2017.

In January 2017, the FASB issued ASU No. 2017-01, “Business Combinations – Clarifying the Definition of a Business.” This amendment is intended to clarify the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisition (or disposals) of assets or businesses. Amendments in this update provide a more robust framework to use in determining when a set of assets and activities is a business and to provide more consistency in applying the guidance, reduce the costs of application, and make the definition of a business more operable. The amendments are effective for interim and annual periods beginning after December 15, 2017. Early adoption is allowed as follows: (1) transactions for which acquisition date occurs before the issuance date or effective date of the amendments, only when the transaction has not been reported in financial statements that have been issued or made available for issuance and (2) transactions in which a subsidiary is deconsolidated or a group of assets is derecognized that occur before the issuance date or effective date of the amendments, only when the transaction has not been reported in financial statements that have been issued or made available for issuance. The adoption will result in future acquisitions which do not involve substantive processes being accounted for as asset acquisitions.

In November 2016, the FASB issued ASU No. 2016-18, “Statement of Cash Flows – Restricted Cash.” This guidance requires that a statement of cash flows explain the change during the period in the total of cash, cash equivalents, and amounts generally described as restricted cash and cash equivalents. The amendments in this update are effective for the interim and annual periods beginning after December 15, 2017. Early adoption is permitted, including adoption in an interim period. We currently anticipate adopting this accounting standard during the first quarter of 2018 and we are still evaluating the impact on our consolidated financial statements.

In August 2016, the FASB issued ASU No. 2016-15, “Classification of Certain Cash Receipts and Cash Payments.” This new guidance is intended to reduce diversity in practice in how certain cash receipts and payments are classified in the statement of cash flows, including debt prepayment or extinguishment costs, the settlement of contingent liabilities arising from a business combination, proceeds from insurance settlements, and distributions from certain equity method investees. The guidance is effective for interim and annual periods beginning after December 15, 2017, and early adoption is permitted. The guidance requires application using a retrospective transition method. We are currently evaluating the impact of adopting this guidance on our consolidated financial statements.

In June 2016, the FASB issued ASU No. 2016-13, “Accounting for Credit Losses,” which amends the guidance on the impairment of financial instruments. This update adds an impairment model (known as the current expected credit losses model) that is based on expected losses rather than incurred losses. Under the new guidance, an entity recognizes, as an allowance, its estimate of expected credit losses. The effective date for this update is for the annual and interim periods beginning after December 15, 2019 and early adoption is permitted beginning after December 15, 2018. We are currently evaluating the impact of adopting this guidance on our consolidated financial statements.

In March 2016, the FASB issued ASU No. 2016-09, “Compensation—Stock Compensation.” This ASU includes multiple provisions intended to simplify various aspects of the accounting for share-based payments. These areas include income tax consequences, classification of awards as either equity or a liability, and classification on the statement of cash flow. The effective date is for annual and interim periods beginning after December 15, 2016, with early adoption permitted. We elected to early adopt this ASU prospectively in the first quarter of 2016. Under the new guidance, we recognized a reduction in income tax expense of $0.8 million for the year ended December 31, 2016. There were no excess tax benefits for the year ended December 31, 2015.

In February 2016, the FASB issued ASU No. 2016-02 which addresses the recognition and measurement of leases. Under the new guidance, for all leases (with the exception of short-term leases), at the commencement date, lessees will be required to recognize a lease liability, which is a lessee’s obligation to make lease payments arising from a lease, measured on a discounted basis, and a right-of-use (“ROU”) asset, which is an asset that represents the lessee’s right to use, or control the use of, a specified asset for the lease term. Under the new guidance, lessor accounting is largely unchanged. Further, the new lease guidance simplifies the accounting for sale and leaseback transactions primarily because lessees must recognize lease assets and liabilities, which no longer provides a source for off balance sheet financing. The effective date for this update is for the annual and interim periods beginning after December 15, 2018 with early adoption permitted. Lessees and lessors must apply a modified retrospective transition approach for leases existing at, or entered into after, the beginning of the earliest comparative period presented in the consolidated financial statements.

Currently, we do not have any material capital leases nor any material operating leases where we are the lessor. Our operating leases, primarily relating to certain ground leases and slot machines or video lottery terminals (VLTs), will be recorded on the balance sheet as an ROU asset with a corresponding lease liability, which will be amortized using the effective interest rate method as payments are made. The ROU asset will be depreciated on a straight-line basis and recognized as lease expense. The qualitative and quantitative effects of adoption of ASU 2016-02 are still being analyzed, and we are in the process of evaluating the full effect the new guidance will have on our consolidated financial statements.

In September 2015, the FASB issued ASU No. 2015-16, Business Combinations (Topic 805): Simplifying the Accounting for Measurement-Period Adjustments. This ASU eliminates the requirement that an acquirer in a business combination account for measurement-period adjustments retrospectively. Instead, an acquirer will recognize a measurement-period adjustment during the period in which it determines the amount of the adjustment. We adopted this guidance during the first quarter of 2016 and it did not have a material impact on our consolidated financial statements for the year ended December 31, 2016.

In July 2015, the FASB issued ASU No. 2015-11, “Simplifying the Measurement of Inventory,” which requires that inventory within the scope of ASU 2015-11 be measured at the lower of cost and net realizable value. Inventory measured using last-in, first-out (LIFO) and the retail inventory method are not impacted by the new guidance. ASU 2015-11 applies to all other inventory, which includes inventory that is measured using first-in, first-out (FIFO) or average cost. An entity should measure inventory within the scope of ASU 2015-11 at the lower of cost and net realizable value. Net realizable value is the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. ASU 2015-11 is effective for annual periods beginning after December 15, 2016. Early adoption is permitted. We are currently evaluating the impact on our consolidated financial statements and disclosures.

In January 2015, the FASB issued ASU No. 2015‑01, “Income Statement—Extraordinary and Unusual Items” (Subtopic 225‑20) which eliminates the concept of accounting of Extraordinary Items, previously defined as items that are both unusual and infrequent, which were reported as a separate item on the income statement, net of tax, after income from continuing operations. The elimination of this concept is intended to simplify accounting for unusual items and more closely align with international accounting practices. This amendment was effective for annual periods ending after December 15, 2015 and for subsequent interim and annual periods thereafter. As of December 31, 2016, we adopted this guidance which had no impact on our consolidated financial statements.

In August 2014, the FASB issued ASU No. 2014‑15, “Presentation of Financial Statements—Going Concern” (Subtopic 205‑40) which amends the current guidance in ASC Topic 205 by adding Subtopic 40. Subtopic 40 requires management to evaluate whether there are conditions or events that in aggregate would raise substantial doubt about an entity’s ability to continue as a going concern for one year from the date the financial statements are issued or available to be issued. If substantial doubt existed, management would be required to make certain disclosures related to nature of the substantial doubt and under certain circumstances, how that substantial doubt would be mitigated. This amendment is effective for annual periods ending after December 15, 2016 and for subsequent interim and annual periods thereafter. As of December 31, 2016, we adopted this guidance and based on our evaluation no conditions and events that could raise substantial doubt about the Company’s ability to continue as a going concern were known.

In June 2014, the FASB issued ASU No. 2014-12, Compensation – Stock Compensation with respect to performance share awards. This accounting standards update requires that a performance target that affects vesting, and that could be achieved after the requisite service period, be treated as a performance condition. As such, the performance target should not be reflected in estimating the grant date fair value of the award. This update further clarifies that compensation cost should be recognized in the period in which it becomes probable that the performance target will be achieved and should represent the compensation cost attributable to the period or periods for which the requisite service has already been rendered. The effective date for this update was for the annual and interim periods beginning after December 15, 2015, and we applied this guidance in the accompanying consolidated financial statements effective January 1, 2016. Adoption of this accounting standard did not have a material impact on our consolidated financial statements.

Reno Acquisition, MTR Merger and Final Purchase Accounting

12 Months Ended

Dec. 31, 2016

Business Combinations [Abstract]

Reno Acquisition, MTR Merger and Final Purchase Accounting

Note 3. Reno Acquisition, MTR Merger and Final Purchase Accounting

Final Purchase Price Accounting – Silver Legacy and Circus Reno

On November 24, 2015, the Company acquired all of the assets and properties of Circus Reno and the 50% membership interest in the Silver Legacy Joint Venture owned by Galleon, Inc. The total purchase consideration was $223.6 million as presented in the following table.

Purchase consideration calculation (dollars in thousands)	Silver Legacy			Circus Reno		Total
Cash consideration paid by ERI for MGM’s 50% equity interest and MGM’s member note	$	56,500		$	16,000	$	72,500
Fair value of ERI’s pre-existing 50% equity interest		56,500			—		56,500
Settlement of Silver Legacy’s long-term debt (1)		87,854			—		87,854
Prepayment penalty (1)		1,831			—		1,831
Closing Silver Legacy and Circus Reno net working capital (2)		6,124			2,111		8,235
Reverse member note (3)		(6,107	)		—		(6,107	)
Deferred tax liability		2,769			—		2,769
Purchase consideration	$	205,471		$	18,111	$	223,582

(1)

Represents $5.0 million of short-term debt, $75.5 million of long-term debt, the remaining 50% of the $11.5 million of member notes (net of discount), and accrued interest of $1.6 million. Additionally, the Company paid a $1.8 million prepayment penalty as a result of the early payoff of the Silver Legacy long-term debt.

(2)	Per the Purchase and Sale Agreement, the purchase price was $72.5 million plus the Final Closing Net Working Capital (as defined in the Purchase and Sale Agreement). As agreed by both parties, the final working capital adjustment was $8.2 million.

(3)	Represents 50% of the $11.5 million of member notes (net of discount) due to ERI, and related accrued interest. This amount was settled in conjunction with the final, agreed-upon purchase consideration.

The transaction was accounted for using the acquisition method. No goodwill resulted from the recording of this transaction.

The following table summarizes the allocation of the final purchase consideration to the identifiable assets acquired and liabilities assumed in the Circus Reno/Silver Legacy Purchase. The fair values were based on management’s analysis, including work performed by third‑party valuation specialists. The following table summarizes the final purchase price accounting of the acquired assets and assumed liabilities (dollars in thousands):

	Silver Legacy		Circus Reno		Total
Current and other assets, net	$	21,625	$	2,115	$	23,740
Property and equipment		168,037		14,996		183,033
Intangible assets (1)		5,000		1,000		6,000
Other noncurrent assets		10,809		—		10,809
Net assets acquired	$	205,471	$	18,111	$	223,582

(1)	Intangible assets consist of trade names which are non-amortizable and loyalty programs which were amortized over one year.

During the second quarter of 2016, the Company finalized its valuation procedures and adjusted the preliminary purchase price accounting, as disclosed in the March 31, 2016 Quarterly Report on Form 10-Q and December 31, 2015 Annual Report on Form 10-K, to their updated values. The finalized purchase price accounting resulted in a $1.3 million decrease in property and equipment. This change related to management refining certain assumptions used in the valuation of property and equipment to its fair value. Accordingly, the Company adjusted depreciation expense from the Reno Acquisition Date through June 30, 2016, based on the revised measurement of property and equipment. The depreciation expense adjustment was not material.

Valuation methodologies under both a market and income approach used for the identifiable net assets acquired in the Reno Acquisition make use of Level 1 and Level 3 inputs including quoted prices in active markets and discounted cash flows using current interest rates.

Trade receivables and payables, inventory as well as other current and noncurrent assets and liabilities were valued at the existing carrying values as they represented the fair value of those items at the Reno Acquisition Date, based on management’s judgments and estimates.

The fair value estimate of property and equipment utilized a combination of the cost and market approaches, depending on the characteristics of the asset classification. The fair value of land was determined using the market approach, which considers sales of comparable assets and applies compensating factors for any differences specific to the particular assets. With respect to personal property components of the assets (gaming equipment, furniture, fixtures and equipment, computers, and vehicles) the cost approach was used, which is based on replacement or reproduction costs of the asset. Building and site improvements were valued using the cost approach using a direct cost model built on estimates of replacement cost.

Trade names were valued using the relief‑from‑royalty method. The loyalty program was valued using a comparative business valuation method. Management has assigned trade names an indefinite useful life, in accordance with its review of applicable guidance of ASC Topic No. 350, Intangibles—Goodwill and Other. The standard required management to consider, among other things, the expected use of the asset, the expected useful life of other related asset or asset group, any legal, regulatory, or contractual provisions that may limit the useful life, the Company’s own historical experience in renewing similar arrangements, the effects of obsolescence, demand and other economic factors, and the maintenance expenditures required to obtain the expected cash flows. In that analysis, management determined that no legal, regulatory, contractual, competitive, economic or other factors limit the useful lives of these intangible assets. The loyalty program is being amortized on a straight‑line basis over a one year useful life.

For the period from the Reno Acquisition Date through December 31, 2015, the Silver Legacy generated net revenue of $13.5 million and a net loss of $0.3 million. Circus Reno generated net revenues of $8.3 million and net income of $1.4 million during the same period.

MTR Gaming Merger

Consideration Transferred

The MTR Merger was accounted for as a reverse acquisition of MTR Gaming by HoldCo under which HoldCo was considered the acquirer for accounting purposes. HoldCo was considered the accounting acquirer on the MTR Merger Date. The total consideration paid was $103.0 million. The purchase consideration in a reverse acquisition is determined with reference to the value of equity that the accounting acquirer, HoldCo, would have had to issue to the owners of the accounting acquiree, MTR Gaming, to give them the same percentage interest in the combined entity. However, in a reverse acquisition between a public company as the legal acquirer and a private company as the accounting acquirer, the fair value of the legal acquirer’s publicly traded stock generally is a more reliable determination of the fair value of the purchase consideration than the fair value of the accounting acquirer’s untraded equity security, and, as such, is generally used in calculating the purchase consideration.

Final Purchase Price Accounting

The following table summarizes the fair values of the assets acquired and liabilities assumed at the MTR Merger Date. The fair values were based on management’s analysis, including work performed by third-party valuation specialists. The valuation methodologies under both a market and income approach were used for the identifiable net assets acquired in the MTR Merger made use of Level 1 and Level 3 inputs including quoted prices in active markets and discounted cash flows using current interest rates. The following table summarizes the final purchase price accounting of the acquired assets and assumed liabilities as recorded at fair value on the MTR Merger Date (in thousands):

Current and other assets	$	75,031
Property and equipment		289,211
Goodwill		66,826
Intangible assets (1)		473,000
Other noncurrent assets		20,381
Total assets		924,449
Current liabilities		46,446
Long-term debt (2)		624,877
Deferred income taxes (3)		143,104
Other noncurrent liabilities		7,011
Total liabilities assumed		821,438
Net assets acquired	$	103,011

(1)	Intangible assets consist of gaming licenses which are non-amortizable and, trade names and loyalty programs which are amortized over three and one-half and one year, respectively.

(2)	Long-term debt was primarily comprised of MTR second lien notes of $570.7 million.

(3)	Deferred tax liabilities were derived based on fair value adjustments for property and equipment, identified intangibles, deferred financing costs, certain long term liabilities and long-term debt.

Goodwill, the excess of the purchase price of acquiring MTR Gaming over the fair market value of the net assets acquired, in the amount of $66.8 million was recorded as of the MTR Merger Date. The Company considers the goodwill to represent benefits expected to be realized as a result of the MTR Merger.

Unaudited Pro Forma Information – Reno Acquisition and MTR Merger

The following unaudited pro forma information presents the results of operations of the Company for the years ended December 31, 2015 and 2014, as if the MTR Merger and Reno Acquisition had both occurred on January 1, 2014 (in thousands except per share data).

	For the years ended December 31,
	2015		2014
Net revenues	$	901,455	$	908,415
Net income		97,783		40,552
Net income per common share:
Basic	$	2.10	$	0.87
Diluted	$	2.08	$	0.87
Weighted shares outstanding:
Basic		46,550,042		46,426,714
Diluted		47,008,980		46,509,008

These pro forma results do not necessarily represent the results of operations that would have been achieved if the acquisition had taken place on January 1, 2014, nor are they indicative of the results of operations for future periods. The pro forma amounts include the historical operating results of the Company, MTR Gaming, the Silver Legacy and Circus Reno prior to the MTR Merger and Reno Acquisition, with adjustments directly attributable to the MTR Merger and Reno Acquisition.

- Definition

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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-Section 50
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
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-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=35744584&loc=d3e7000-128479

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=73530397&loc=d3e4922-128472

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=73530397&loc=d3e4934-128472

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=73530397&loc=d3e4926-128472

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 4A
-URI http://asc.fasb.org/extlink&oid=73530397&loc=SL65897772-128472

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=65885119&loc=d3e1383-128463

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=35744584&loc=d3e6996-128479

+ Details

Accounts Receivable

12 Months Ended

Dec. 31, 2016

Receivables [Abstract]

Accounts Receivable

Note 4. Accounts Receivable

Components of accounts receivable, net are as follows (in thousands):

	December 31,
	2016			2015
Accounts receivable	$	15,915		$	12,055
Allowance for doubtful accounts		(1,221	)		(2,074	)
Total	$	14,694		$	9,981

- Definition

The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

+ References + Details

Investment in Unconsolidated Affiliates

12 Months Ended

Dec. 31, 2016

Equity Method Investments And Joint Ventures [Abstract]

Investment in Unconsolidated Affiliates

Note 5. Investment in Unconsolidated Affiliates

Hotel Partnership. The Company holds a 42.1% variable interest in a partnership with other investors to develop a new 118-room Hampton Inn & Suites hotel to be developed at Scioto Downs. Pursuant to the terms of the partnership agreement, the Company contributed $1.0 million of cash and 2.4 acres of a leasehold immediately adjacent to the Brew Brothers microbrewery and restaurant at Scioto Downs. The partnership is responsible for the construction of the hotel at a cost of approximately $16.0 million and other investor members have been identified to operate the hotel upon completion. The hotel is planned to open in March 2017. The Company is not the primary beneficiary, and therefore, the entity is accounted for under the equity method of accounting. At December 31, 2016, the Company’s investment in the partnership was $1.3 million, classified as “Investment in and advances to unconsolidated affiliates” in the consolidated balance sheets, representing the Company’s maximum loss exposure.

Silver Legacy Joint Venture. Effective March 1, 1994, ELLC and Galleon, (each a “Partner” and, together, the “Partners”), entered into the Silver Legacy Joint Venture pursuant to a joint venture agreement (the “Joint Venture Agreement”) to develop the Silver Legacy. The Silver Legacy consists of a casino and hotel located in Reno, Nevada, which began operations on July 28, 1995. Prior to the Reno Acquisition Date, each partner owned a 50% interest in the Silver Legacy Joint Venture. Prior to the MTR Merger Date, the Company owned a 48.1% interest in the Silver Legacy Joint Venture by means of its 96.2% ownership of ELLC, which owned a 50% interest in the Silver Legacy Joint Venture. The non-controlling interest’s share of $103,000 in income was reflected in the accompanying consolidated statements of operations for the year ended December 31, 2014.

On the Reno Acquisition Date, Resorts consummated the acquisition of the other 50% membership interest in the Silver Legacy Joint Venture owned by Galleon, Inc. pursuant to the Purchase Agreement and also exercised its right to acquire the 3.8% interest in ELLC held by certain affiliates of the Company. As a result of these transactions, ELLC became a wholly-owned subsidiary of ERI and Silver Legacy became an indirect wholly‑owned subsidiary of ERI. In conjunction with the Reno Acquisition, we recorded a $35.6 million gain related to the valuation of the pre-acquisition investment in the Silver Legacy Joint Venture.

As consideration for the non-controlling interest, the Company issued 373,135 shares of common stock. Subsequent to this action the Company owned 100% of ELLC. The Company valued the shares at the market price on the day the shares were issued to the non-controlling interest holders. The value of the total consideration paid was $3.6 million.

In December 2014, Silver Legacy deposited $5.0 million of cash into a cash collateral account securing its obligations under its credit agreement, which reduced the credit support obligation of each of ELLC and Galleon to $2.5 million each and resulted in the return of $2.5 million of the $5.0 million of cash collateral that Resorts previously provided as credit support for Silver Legacy’s obligations under its credit agreement. In August 2015, the remaining credit support obligation was released upon Silver Legacy’s deposit of an additional $5.0 million. The collateral deposit was included as noncurrent restricted cash in the amounts of $2.5 million in the accompanying consolidated balance sheets at December 31, 2014.

On December 16, 2013, the Silver Legacy Joint Venture entered into a new senior secured term loan facility totaling $90.5 million (the “New Silver Legacy Credit Facility”) to refinance its indebtedness under its then existing senior secured term loan and Silver Legacy Second Lien Notes. The New Silver Legacy Credit Facility was scheduled to mature on November 16, 2017, which was the maturity date of the original Silver Legacy credit facility. In connection with the Circus Reno/Silver Legacy Purchase, all amounts outstanding under the Silver Legacy Credit Facility were paid in full and the cash collateral securing such obligations were released.

Equity in income related to the Silver Legacy Joint Venture for the 2015 period prior to the Reno Acquisition Date and for the year ended December 31, 2014 amounted to $3.5 million and $2.0 million, respectively.

Summarized information for the Company’s investment in and advances to the Silver Legacy Joint Venture for 2015 prior to its acquisition by the Company and for the year ended December 31, 2014 are as follows (in thousands):

	Period from, January 1, 2015 through November 23,			For the year ended December 31,
	2015			2014
Beginning balance	$		14,009	$		13,081
Equity in income of unconsolidated affiliate			3,460			1,985
Gain on termination of supplemental executive retirement plan of unconsolidated affiliate		—				715
Other comprehensive loss minimum pension liability adjustment of unconsolidated affiliate		—				(1,772	)
Valuation of unconsolidated affiliate			35,582		—
Net acquisition of non-controlling interest			3,449		—
Ending balance	$		56,500	$		14,009

Summarized balance sheet information for the Silver Legacy Joint Venture is as follows (in thousands):

	December 31,
	2014
Current assets	$	30,563
Property and equipment, net		190,592
Other assets, net		6,412
Total assets	$	227,567
Current liabilities	$	18,707
Long-term liabilities		89,322
Partners’ equity		119,538
Total liabilities and partners’ equity	$	227,567

Summarized results of operations for the Silver Legacy Joint Venture are as follows (in thousands):

	Period from, January 1, 2015 through November 23,			For the year ended December 31,
	2015			2014
Net revenues	$	117,029		$	127,095
Operating expenses		(90,608	)		(112,086	)
Operating income		26,421			15,009
Other expense		(19,226	)		(9,607	)
Net income	$	7,195		$	5,402

Tamarack. Prior to the MTR Merger, Resorts owned a 21.3% interest in Tamarack, which owned and operated Tamarack Junction, a small casino in south Reno, Nevada. Donald L. Carano (“Carano”), who was previously the presiding member of Resorts’ Board of Managers and the Chief Executive Officer of Resorts, owned a 26.3% interest in Tamarack. Four members of Tamarack, including Resorts and three unaffiliated third parties, managed the business and affairs of Tamarack Junction. Resorts’ investment in Tamarack was accounted for using the equity method of accounting. Equity in income related to Tamarack for the period prior to its disposition in 2014 totaled $0.7 million is included as a component of operating income.

On September 1, 2014, and as a condition to closing the MTR Merger, Resorts distributed to HoldCo and HoldCo subsequently distributed to its members, including members of the Carano family, on a pro rata basis Resorts’ interest in Tamarack. No gain or loss was recognized in the accompanying unaudited consolidated financial statements as a result of such distribution because the distribution was in the amount of the book value of Tamarack. The distributed interests in Tamarack had a carrying amount of $5.5 million.

Summarized information for the Company’s equity in Tamarack for 2014 prior to its disposition is as follows (in thousands):

	Period from,
	January 1, 2014
	through
	September 1, 2014
Beginning balance	$	5,268
Member’s distribution		(509	)
Equity in net income of unconsolidated affiliate		720
Distribution of investment		(5,479	)
Ending balance	$	—

Summarized unaudited results of operations for Tamarack are as follows (in thousands):

	Period from, January 1, 2014
	through
	September 1, 2014
Net revenues	$	12,908
Operating expenses		(9,431	)
Operating income		3,477
Other expense		(45	)
Net income	$	3,432

Property and Equipment

12 Months Ended

Dec. 31, 2016

Property Plant And Equipment Net [Abstract]

Property and Equipment

Note 6. Property and Equipment

Property and equipment consisted of the following (in thousands):


	December 31,
	2016			2015
Land and improvements	$	54,604		$	54,633
Buildings and other leasehold improvements		628,390			619,614
Riverboat		40,148			39,027
Furniture, fixtures and equipment		251,504			229,798
Furniture, fixtures and equipment held under capital leases (Note 16)		3,571			4,199
Construction in progress		6,985			2,692
		985,202			949,963
Less—Accumulated depreciation and amortization		(372,860	)		(324,547	)
Property and equipment, net	$	612,342		$	625,416

Substantially all property and equipment is pledged as collateral under our long‑term debt (see Note 9).

Depreciation expense, including amortization expense on capital leases, was $58.9 million, $51.0 million and $26.9 million for the years ended December 31, 2016, 2015 and 2014, respectively. At December 31, 2016 and 2015, accumulated depreciation and amortization includes $2.9 million and $3.3 million, respectively, related to assets acquired under capital leases.

During the year ended December 31, 2016, the West Virginia Racing Commission reimbursed Mountaineer $0.7 million for capital expenditures in 2016. These reimbursement amounts were applied against the applicable acquisition costs, which resulted in corresponding adjustments to the basis of the capitalized fixed assets. These reimbursements, which are reflected within investing activities in our accompanying consolidated statement of cash flows, did not have a material impact on our consolidated financial statements. Future reimbursements from the West Virginia Racing Commission are subject to the availability of racing funds.

In addition to the racing funds discussed above, Mountaineer also participates in a modernization fund which provides for reimbursement from amounts paid to the West Virginia Lottery Commission of $1 for each $2 expended for certain qualifying capital expenditures having a useful life of more than three years and placed into service after July 1, 2011. Qualifying capital expenditures include the purchase of slot machines and related equipment to the extent such slot machines are retained by Mountaineer at its West Virginia location for not less than five years. Any unexpended balance from a given fiscal year will be available for one additional fiscal year, after which time the remaining unused balance carried forward will be forfeited. During the year ended December 31, 2016, Mountaineer was reimbursed $3.5 million on qualified capital expenditures. As of December 31, 2016, Mountaineer remains eligible for $3.4 million under annual modernization fund grants that expire in varying dates through June 30, 2018. We can make no assurances Mountaineer will be able to make qualifying capital expenditures purchases sufficient to receive reimbursement of the available funds prior to their expiration nor that the modernization funds will continue to be available.

Other and Intangible Assets, Net

12 Months Ended

Dec. 31, 2016

Other And Intangible Assets Net Disclosure [Abstract]

Other and Intangible Assets, Net

Note 7. Other and Intangible Assets, net

Other and intangible assets, net, include the following amounts (in thousands):

	December 31,
	2016			2015
Goodwill	$	66,826		$	66,826
Gaming license (indefinite-lived)	$	482,074		$	482,074
Trade names		9,800			9,800
Loyalty programs		7,700			7,700
Total		499,574			499,574
Accumulated amortization trade names		(4,376	)		(2,462	)
Accumulated amortization loyalty programs		(7,700	)		(5,079	)
Total other intangible assets	$	487,498		$	492,033

Non-operating real property	$	14,219		$	16,314

Land held for development	$	906		$	906
Other		9,214			6,048
Total other assets, net	$	10,120		$	6,954

Goodwill, the excess of the purchase price of acquiring MTR Gaming over the fair market value of the net assets acquired, in the amount of $66.8 million was recorded as of December 31, 2016 and 2015.

Included in gaming licenses is the Eldorado Shreveport gaming license recorded at $20.6 million at December 31, 2016 and 2015. The license represents an intangible asset acquired from the purchase of a gaming entity located in a gaming jurisdiction where competition is limited, such as when only a limited number of gaming operators are allowed to operate in the jurisdiction. Also included in gaming licenses are the gaming and racing licenses of Mountaineer, Presque Isle Downs and Scioto Downs totaling $461.5 million at December 31, 2016 and 2015. These gaming license rights are not subject to amortization as the Company has determined that they have an indefinite useful life.

Trade names related to the MTR Merger are amortized on a straight‑line basis over a 3.5 year useful life. Trade names related to the Reno Acquisition are non-amortizable, and loyalty programs are amortized on a straight‑line basis over a one year useful life. Amortization expense with respect to trade names and the loyalty program amounted to $1.9 million and $2.6 million, respectively, for the year ended December 31, 2016, which is included in depreciation and amortization in the consolidated statements of operations. Such amortization expense is expected to be $1.9 million for the year ended December 31, 2017 and $0.4 million for the year ended December 31, 2018.

The Company’s indefinite-lived gaming licenses and trade names are reviewed no less than annually or when events or circumstances indicate the carrying value might exceed the market value to determine if there has been an impairment in the recorded value.

There were no impairments of goodwill, gaming licenses and trade names recorded in 2016, 2015 or 2014.

Non-operating real property totaled $14.2 million and $16.3 million at December 31, 2016 and 2015, respectively. The Company sold land (non-operating) for $2.1 million at Presque Isle Downs during the year ended December 31, 2016. This transaction resulted in a $0.1 million gain net of costs.

Accrued Other Liabilities

12 Months Ended

Dec. 31, 2016

Payables And Accruals [Abstract]

Accrued Other Liabilities

Note 8. Accrued Other Liabilities

Accrued other liabilities consisted of the following (in thousands):

	December 31,
	2016		2015
Accrued insurance and medical claims	$	3,228	$	3,472
Unclaimed chips		1,946		2,320
Accrued purses and track related liabilities		1,007		3,758
Jackpot liabilities and other accrued gaming promotions		6,678		5,837
Player's point liabilities		2,989		3,434
Construction payables		4,005		1,911
Other		7,795		11,066
Total accrued other liabilities	$	27,648	$	31,798

Long-Term Debt

12 Months Ended

Dec. 31, 2016

Debt Disclosure [Abstract]

Long-Term Debt

Note 9. Long‑Term Debt

Long-term debt consisted of the following (in thousands):

	December 31,
	2016			2015
Senior Notes	$	375,000		$	375,000
Less: Unamortized debt issuance costs		(8,141	)		(8,957	)
Net		366,859			366,043
Term Loan		418,625			422,875
Less: Unamortized discount and debt issuance costs		(12,578	)		(14,465	)
Net		406,047			408,410
Revolving Credit Facility		29,000			93,500
Less: Unamortized debt issuance costs		(2,023	)		(2,533	)
Net		26,977			90,967
Capital leases		543			817
Less: Current portion		(4,545	)		(4,524	)
Total long-term debt	$	795,881		$	861,713

Debt issuance costs and the discount associated with the issuance of the Senior Notes, Term Loan and Revolving Credit Facility (as such terms are defined below) in July 2015 totaled $25.8 million. Amortization of debt issuance costs is computed using the effective interest method and is included in interest expense. Amortization of the debt issuance costs and the discount associated with the Senior Notes and Credit Facility (as defined below) totaled $3.5 million for the year ended December 31, 2016.

Maturities of the principal amount of the Company’s long-term debt as of December 31, 2016 are as follows:


Years ending December 31,	(In thousands)
2017	$	4,545
2018		4,498
2019		4,250
2020		33,250
2021		4,250
Thereafter		772,375
	$	823,168

Amortization of Resorts’ bond costs was computed using the straight‑line method, which approximated the effective interest method, over the term of the bonds, and was included in interest expense. Amortization expense with respect to deferred financing costs on Resorts senior secured notes amounted to $0.5 million for year ended December 31, 2015.

Refinancing Transaction and Senior Notes

On July 23, 2015, the Company issued $375.0 million in aggregate principal amount of 7.0% senior notes due 2023 (“Senior Notes”) pursuant to the indenture, dated as of July 23, 2015 (the “Indenture”), at an issue price equal to 100.0% of the aggregate principal amount of the Senior Notes. The Senior Notes are guaranteed by all of the Company’s direct and indirect restricted subsidiaries. CC-Reno, LLC and the Silver Legacy Joint Venture became guarantors in June 2016 upon receipt of the required gaming regulatory approval which occurred in May 2016. The Senior Notes will mature on August 1, 2023, with interest payable semi-annually in arrears on February 1 and August 1 of each year.

The Company used the net proceeds from the Senior Notes offering together with borrowings under the Term Loan and the Revolving Credit Facility (as defined below) to (i) purchase or otherwise redeem (a) all of the outstanding Resorts senior secured notes and (b) all of the outstanding MTR second lien notes, (ii) pay a portion of the purchase price for the Circus Reno/Silver Legacy Purchase and repay all amounts outstanding under the Silver Legacy Joint Venture credit facility, and (iii) pay fees and costs associated with such transactions. Net proceeds from the Senior Notes offering totaling $50.0 million were used for the Circus Reno/Silver Legacy Purchase on the Reno Acquisition Date. As a result of the July 2015 refinancing, we recognized a $1.9 million net loss on the early retirement of debt.

On or after August 1, 2018, the Company may redeem all or a portion of the Senior Notes upon not less than 30 nor more than 60 days’ notice, at the redemption prices (expressed as percentages of the principal amount) set forth below plus accrued and unpaid interest and additional interest, if any, on the Senior Notes redeemed, to the applicable redemption date, if redeemed during the twelve month period beginning on August 1 of the years indicated below:

Year	Percentage
2018		105.250	%
2019		103.500	%
2020		101.750	%
2021 and thereafter		100.000	%

Prior to August 1, 2018, the Company may redeem all or a portion of the Senior Notes at a price equal to 100% of the Senior Notes redeemed plus accrued and unpaid interest to the redemption date, plus a “make-whole” premium. At any time prior to August 1, 2018, the Company is also entitled to redeem up to 35% of the original aggregate principal amount of the Senior Notes with proceeds of certain equity financings at a redemption price equal to 107% of the principal amount of the Senior Notes redeemed, plus accrued and unpaid interest. If the Company experiences certain change of control events (as defined in the Indenture), it must offer to repurchase the Senior Notes at 101% of their principal amount, plus accrued and unpaid interest to the applicable repurchase date. If the Company sells assets under certain circumstances and does not use the proceeds for specified purposes, the Company must offer to repurchase the Senior Notes at 100% of their principal amount, plus accrued and unpaid interest to the applicable repurchase date. The Senior Notes are subject to redemption imposed by gaming laws and regulations of applicable gaming regulatory authorities.

The Indenture contains certain covenants limiting, among other things, the Company’s ability and the ability of its subsidiaries (other than its unrestricted subsidiaries) to:

•

pay dividends or distributions or make certain other restricted payments or investments;

•

incur or guarantee additional indebtedness or issue disqualified stock or create subordinated indebtedness that is not subordinated to the Senior Notes or the guarantees of the Senior Notes;

•

create liens;

•

transfer and sell assets;

•

merge, consolidate, or sell, transfer or otherwise dispose of all or substantially all of the Company’s assets;

•

enter into certain transactions with affiliates;

•

engage in lines of business other than the Company’s core business and related businesses; and

•

create restrictions on dividends or other payments by restricted subsidiaries.

These covenants are subject to a number of exceptions and qualifications as set forth in the Indenture. The Indenture also provides for customary events of default which, if any of them occurs, would permit or require the principal of and accrued interest on such Senior Notes to be declared due and payable. As of December 31, 2016, the Company was in compliance with all of the covenants under the Indenture relating to the Senior Notes.

Credit Facility

On July 23, 2015, the Company entered into a new $425.0 million seven year term loan (the “Term Loan”) and a new $150.0 million five year revolving credit facility (the “Revolving Credit Facility” and, together with the Term Loan, the “Credit Facility”). Also on July 23, 2015, the Company borrowed $40.0 million under the Revolving Credit Facility. As of December 31, 2016, the Company had $418.6 million outstanding on the Term Loan and $29.0 million in borrowings outstanding under the Revolving Credit Facility. The Company had $121.0 million of available borrowing capacity under its Revolving Credit Facility as of December 31, 2016. At December 31, 2016, the interest rate on the Term Loan was 4.25% and the weighted average interest rate on the Revolving Credit Facility was 4.88% based upon the weighted average interest rate of borrowings outstanding on our Revolving Credit Facility as of December 31, 2016. Borrowings under the Revolving Credit Facility bear interest at a rate per annum of, at the Company’s option, either LIBOR or base rate plus a an applicable spread.

The Term Loan bears interest at a rate per annum of, at the Company’s option, either (x) LIBOR plus 3.25%, with a LIBOR floor of 1.0%, or (y) a base rate plus 2.25%. Borrowings under the Revolving Credit Facility bear interest at a rate per annum of, at the Company’s option, either (x) LIBOR plus a spread ranging from 2.5% to 3.25% or (y) a base rate plus a spread ranging from 1.5% to 2.25%, in each case with the spread determined based on the Company’s total leverage ratio. Additionally, the Company pays a commitment fee on the unused portion of the Revolving Credit Facility not being utilized in the amount of 0.50% per annum.

The Credit Facility is secured by substantially all of the Company’s personal property assets and substantially all personal property assets of each subsidiary that guaranties the Credit Facility (other than certain subsidiary guarantors designated as immaterial or restricted subsidiaries) (the ‘‘Credit Facility Guarantors’’), whether owned on the closing date of the Credit Facility or thereafter acquired, and mortgages on the real property and improvements owned or leased us or the Credit Facility Guarantors. The Credit Facility is also secured by a pledge of all of the equity owned by us and the Credit Facility Guarantors (subject to certain gaming law restrictions). The credit agreement governing the Credit Facility contains a number of customary covenants that, among other things, restrict, subject to certain exceptions, the Company’s ability and the ability of the Credit Facility Guarantors to incur additional indebtedness, create liens on collateral, engage in mergers, consolidations or asset dispositions, make distributions, make investments, loans or advances, engage in certain transactions with affiliates or subsidiaries or make capital expenditures.

The credit agreement governing the Credit Facility also includes requirements the Company maintains a maximum total leverage ratio and a minimum interest coverage ratio (adjusting over time). The Company is required to maintain a maximum total leverage ratio of 6.00 to 1.00 from January 1, 2016 to December 31, 2017 and 5.00 to 1.00 thereafter. In addition, the Company is required to maintain a minimum interest coverage ratio 2.75 to 1.00 from January 1, 2016 through December 31, 2016 and 3.00 to 1.00 thereafter. A default of the financial ratio covenants shall only become an event of default under the Term Loan if the lenders providing the Revolving Credit Facility take certain affirmative actions after the occurrence of a default of such financial ratio covenants.

The credit agreement governing the Credit Facility contains a number of customary events of default, including, among others, for the non-payment of principal, interest or other amounts, the inaccuracy of certain representations and warranties, the failure to perform or observe certain covenants, a cross default to other indebtedness including the Senior Notes, certain events of bankruptcy or insolvency; certain ERISA events, the invalidity of certain loan documents, certain changes of control and the loss of certain classes of licenses to conduct gaming. If any event of default occurs, the lenders under the Credit Facility would be entitled to take various actions, including accelerating amounts due thereunder and taking all actions permitted to be taken by a secured creditor. As of December 31, 2016, the Company was in compliance with the covenants under the Credit Facility.

Income Taxes

12 Months Ended

Dec. 31, 2016

Income Tax Disclosure [Abstract]

Income Taxes

Note 10. Income Taxes

The components of the Company’s provision for income taxes for the years ended December 31, 2016, 2015 and 2014 are presented below (amounts in thousands).

	2016			2015			2014
Current:
Federal	$	(12	)	$	(29	)	$	10
State		1,173			665			120
Local		739			557			55
Total current		1,900			1,193			185
Deferred:
Federal		12,881			(68,103	)		846
State		(1,448	)		(2,691	)		711
Local		(89	)		21			26
Total deferred		11,344			(70,773	)		1,583
Income tax (benefit) expense	$	13,244		$	(69,580	)	$	1,768

The following is a reconciliation of the statutory federal income tax rate (benefit) to the Company’s effective tax rate for the years ended December 31, 2016, 2015 and 2014:

	2016				2015				2014
Federal statutory rate		35.0		%		35.0		%		(35.0	)	%
State and local taxes		4.3		%		1.0		%		(4.4	)	%
State tax rate adjustment		—		%		(3.3	)	%		—		%
Stock compensation		(2.0	)	%		—		%		—		%
Permanent items		1.5		%		0.4		%		3.6		%
Valuation allowance		(3.6	)	%		(180.5	)	%		77.3		%
Minority interest		0.1		%		0.2		%		1.2		%
Change in tax status		—		%		18.2		%		(28.0	)	%
Non-taxable gain on fair value adjustment		—		%		(27.9	)	%		—		%
Credits		(1.8	)	%		(1.0	)	%		(1.1	)	%
Other		1.3		%		1.9		%		0.5		%
Provision (benefit) for income taxes		34.8		%		(156.0	)	%		14.1		%

For the year ended December 31, 2016, the difference between the effective rate and the statutory rate is attributable primarily to the release of a majority of the state valuation allowances on the Company’s West Virginia deferred tax assets and excess tax benefits on stock compensation under Accounting Standards Update 2016-09, Compensation – Stock Compensation, which the Company adopted effective the first quarter of 2016. The Company continues to provide for a valuation allowance against net federal and state deferred tax assets associated with non-operating land, the sale of which could result in capital losses that can only be offset against capital gains. The Company also continues to provide for a valuation allowance against net state deferred tax assets relating to operations in Pennsylvania. Management determined it was not more-likely-than-not that the Company will realize these net deferred tax assets.

For the year ended December 31, 2015, the difference between the effective rate and the statutory rate is attributable primarily to the release of a majority of the federal and related state valuation allowances on the Company’s deferred tax assets and the non-taxable gain on the fair value adjustment of a previously unconsolidated affiliate. The Company continues to provide for a valuation allowance against net federal and state deferred tax assets associated with non-operating land, the sale of which could result in capital losses that can only be offset against capital gains. As of December 31, 2015, the Company also continued to provide for a valuation allowance against net state deferred tax assets relating to operations in Pennsylvania and West Virginia. Management determined it was not more-likely-than-not that the Company will realize these net deferred tax assets.

For the year ended December 31, 2014, the difference between the effective rate and the statutory rate is attributed primarily to the federal and state valuation allowances on the Company’s deferred tax assets. As a result of the Company’s net operating losses and net deferred tax asset position as of December 31, 2014 (after exclusion of certain deferred tax liabilities that generally cannot be offset against deferred tax assets, known as “Naked Credits”), the Company provided for a full valuation allowance against substantially all of the net federal and state deferred tax assets.

A valuation allowance is recognized if, based on the weight of available evidence, it is more-likely-than-not that some portion, or all, of the deferred tax asset will not be realized. Management must analyze all available positive and negative evidence regarding realization of the deferred tax assets and make an assessment of the likelihood of sufficient future taxable income. For the year ended December 31, 2014, the Company was in a three-year cumulative loss position, which was significant negative evidence, and the Company did not have positive evidence to outweigh the negative evidence. For the year ended December 31, 2015, the Company’s position changed to a three-year cumulative income position and management concluded it is more-likely-than-not to realize its federal, Louisiana and City of Columbus, Ohio deferred tax assets, with the exception of non-operating land. For the year ended December 31, 2016, the Company remained in a three-year cumulative income position and management concluded it is more-likely-than-not to realize its federal, Louisiana, City of Columbus, Ohio, and West Virginia deferred tax assets, with the exception of non-operating land. The Company continues to provide for a valuation allowance against net state deferred tax assets relating to operations in Pennsylvania. Management determined it was not more-likely-than-not that the Company will realize these net deferred tax assets. The Company will continue to evaluate the realization of its deferred tax assets on a quarterly basis and make adjustments to its valuation allowance as appropriate.

On November 24, 2015, Eldorado Resorts LLC, an indirect wholly-owned subsidiary of Eldorado Resorts, Inc., acquired the additional 50% membership interest in the Silver Legacy Joint Venture partnership. Prior to the 2015 acquisition, a deferred tax asset was recognized to the extent that the tax basis in the partnership interest exceeded the book basis. As a result of the 2015 acquisition, the partnership ceased to exist and the Company wrote off the outside basis deferred tax asset of $8.1 million as a change in tax status.

Prior to September 19, 2014, HoldCo was taxed as a partnership under the Internal Revenue Code pursuant to which income taxes were primarily the responsibility of the partners. The Company is a C Corporation subject to the federal and state corporate‑level income taxes at prevailing corporate tax rates. As a result of this change in status, a state tax expense of $0.7 million was recognized by the Company during 2014.

Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of the Company’s net deferred taxes related to continuing operations at December 31, 2016 and 2015 are as follows (amounts in thousands):

	2016			2015
Deferred tax assets:
Loss carryforwards	$	38,377		$	48,722
Accrued expenses		7,748			7,134
Fixed assets		6,327			8,697
Debt		9,991			11,611
Credit carryforwards		2,576			1,378
Stock-based compensation		1,216			701
Other		51			599
		66,286			78,842
Deferred tax liabilities:
Identified intangibles		(143,823	)		(145,053	)
Investment in partnerships		(2,742	)		(2,008	)
Prepaid expenses		(2,804	)		(1,906	)
Other		(100	)		(97	)
		(149,469	)		(149,064	)
Valuation allowance		(7,202	)		(8,575	)
Net deferred tax liabilities	$	(90,385	)	$	(78,797	)

At December 31, 2016, management determined it was more‑likely‑than‑not that the Company will realize its federal, Louisiana, West Virginia and Columbus, Ohio deferred tax assets. The recognition of the West Virginia deferred tax assets during 2016 resulted in an income tax benefit of $1.4 million while the recognition of the federal deferred tax assets during 2015 resulted in an income tax benefit of $80.3 million. Management has determined that it is not more-likely-than-not that the Company will realize its Pennsylvania deferred tax assets. Therefore, a full valuation allowance has been recognized against these deferred tax assets, excluding deferred tax liabilities related to indefinite‑lived assets. These indefinite‑lived assets primarily related to gaming licenses in various jurisdictions. These gaming licenses are not being amortized for book purposes, and will only reverse upon ultimate sale or book impairment. Due to the uncertain timing of such reversal, the temporary differences associated with indefinite‑lived intangibles and certain land improvements cannot be considered a source of future taxable income for purposes of determining the valuation allowance.

As of December 31, 2016, the Company had federal and state net operating loss carryforwards of $102.3 million and $48.2 million, respectively. The federal and state net operating losses begin to expire in 2030 and 2018, respectively. As of December 31, 2016, the Company had Alternative Minimum Tax credit carryforwards of $1.1 million, which can be carried forward indefinitely. As of December 31, 2016, the Company had federal jobs credit carry forwards of $1.4 million, which begin to expire in 2026.

Utilization of net operating loss, credit, and other carryforwards are subject to annual limitations due to ownership changes as provided by the Internal Revenue Code of 1986, as amended and similar state provisions. An ownership change is defined as a greater than 50% change in ownership by 5% stockholders in any three‑year period. Under Sections 382 and 383 of the Internal Revenue Code of 1986, as amended, the Company had a “change in ownership” event that limits the utilization of net operating loss, credit, and other carryforwards that were previously available to MTR Gaming Group to offset future taxable income. The “change in ownership” event occurred on September 19, 2014 in connection with the merger with MTR Gaming Group. This limitation resulted in no significant loss of federal attributes, but did result in significant loss of state attributes. The federal and state net operating loss credit and other carryforwards are stated net of limitations.

As of December 31, 2016, there were no unrecognized tax benefits and the Company does not expect a significant increase or decrease to the total amounts of unrecognized tax benefits within the next twelve months. We recognize accrued interest and penalties related to unrecognized tax benefits in income tax expense.

The Company and its subsidiaries file US federal income tax returns and various state and local income tax returns. The Company does not have tax sharing agreements with the other members within the consolidated ERI group. With few exceptions, the Company is no longer subject to US federal or state and local tax examinations by tax authorities for years before 2013.

The Company was notified by the Internal Revenue Service in October of 2016 that its federal tax return for the year ended December 31, 2014 had been selected for examination. As of December 31, 2016, there have been no proposed adjustments. Management believes that its tax positions are appropriate and that an adequate provision has been made for any adjustments that may result from tax examinations. However, the outcome of tax audits cannot be predicted with certainty. If any issues addressed in the Company’s tax audits are resolved in a manner not consistent with Management’s expectations, we would be required to adjust our provision for income taxes in the period such resolution occurs. While the Company believes its reported results are materially accurate, any significant adjustments could have a material adverse effect on the Company’s results of operations, cash flows and financial position if not resolved within expectations.

Employee Benefit Plans	12 Months Ended
Employee Benefit Plans	Dec. 31, 2016
Employee Benefits And Share Based Compensation [Abstract]
Employee Benefit Plans	Note 11. Employee Benefit Plans On January 1, 2016, the Eldorado Hotel & Casino Master 401(k) Plan, the Silver Legacy 401(k) Plan and the MGM Resorts 401(k) Savings Plan merged in the Eldorado Resorts, Inc. 401(k) Plan (the “ERI 401(k) Plan”). Generally, all employees of ERI who are 21 years of age or older, who have completed six months and 1,000 hours of service and who are not covered by collective bargaining agreements, including the named executive officers, are eligible to participate in the ERI 401(k) Plan. Employees who elect to participate in the ERI 401(k) Plan could defer up to 100% but not less than 1% of their annual compensation, subject to statutory and certain other limits. The plan covering ERI’s employees allows for an employer contribution up to 50 percent of the first four percent of each participating employee’s contribution, up to a maximum of $1,000, subject to statutory and certain other limits. ERI’s matching contributions totaled $1.5 million for the year ended December 31, 2016. Prior to 2016, Resorts participated in a multi-employer savings plan (the “401(k) Plan”) qualified under Sections 401(a) and 401(k) of the Internal Revenue Code of 1986, as amended. The 401(k) Plan in which Resorts participated functioned as an aggregation of several single-employer plans in order to enable the participating employers to pool plan assets for investment purposes and to reduce the costs of plan administration. The 401(k) Plan maintained separate accounts for each employer so that each employer’s contributions provided benefits only for its employees. Generally, all employees of Resorts who were 21 years of age or older, who had completed six months and 1,000 hours of service and who were not covered by collective bargaining agreements, including the named executive officers, were eligible to participate in the 401(k) Plan. Employees who elected to participate in the 401(k) Plan could defer up to 100% but not less than 1% of their annual compensation, subject to statutory and certain other limits. Effective February 1, 2014, Eldorado Reno implemented an employer matching contribution up to 25 percent of the first four percent of each participating employee’s compensation. Employees of the Eldorado Shreveport also participated in Resorts’ 401(k) Plan. The plan covering Eldorado Shreveport’s employees allowed for an employer contribution up to 50 percent of the first six percent of each participating employee’s contribution, subject to statutory and certain other limits. Resorts’ matching contributions were 0.5 million and $0.4 million, respectively, for the years ended December 31, 2015 and 2014. Previously MTR Gaming participated in the MTR Gaming Group, Inc. Retirement Plan (the “MTR Retirement Plan”). At that time, the Mountaineer qualified defined contribution plan and the Scioto Downs’ 401(k) plan were merged into the MTR Retirement Plan. Additionally, the MTR Retirement Plan provided 401(k) participation to Presque Isle Downs’ employees. Matching contributions by MTR Gaming were $0.1 million and $0.1 million for 2015 and the 2014 period subsequent to the MTR Merger Date, respectively. Mountaineer’s qualified defined contribution plan (established by West Virginia legislation) covers substantially all of its employees and was merged as a component of the MTR Retirement Plan as previously discussed. Contributions to the plan are based on 1/4% of the race track and simulcast wagering handles and approximately 1% of the net win from gaming operations until the racetrack reaches its Excess Net Terminal Income threshold, which for Mountaineer is approximately $160 million per year based on the state’s June 30 fiscal year. Contributions to the ERI 401(k) Plan for the benefit of Mountaineer employees were $1.2 million for the year ended December 31, 2016. Contributions to the MTR Retirement Plan for the benefit of Mountaineer employees were $1.3 million and $0.4 million for 2015 and for the 2014 period subsequent to the MTR Merger Date, respectively. Scioto Downs sponsors a noncontributory defined-benefit plan covering all full-time employees meeting certain age and service requirements. On May 31, 2001, the plan was amended to freeze eligibility, accrual of years of service and benefits. As of December 31, 2016, the fair value of the plan assets was $1.1 million and the fair value of the benefit obligations was $0.8 million, resulting in an over-funded status of $0.3 million. The plan assets are comprised primarily of money market and mutual funds whose values are determined based on quoted market prices and are classified in Level 1 of the fair value hierarchy. We did not make cash contributions to the Scioto Downs pension plan during 2016, 2015 and 2014.

Common Stock and Incentive Awards

12 Months Ended

Dec. 31, 2016

Share Based Compensation [Abstract]

Common Stock and Incentive Awards

Note 12. Common Stock and Incentive Awards

Common Stock and Stock‑Based Awards

The Company has authorized common stock of 100,000,000 shares, par value $0.00001 per share.

The Company accounts for stock-based compensation in accordance with ASC 718, Compensation—Stock Compensation. Total stock-based compensation expense recognized was $3.3 million and $1.5 million during the years ended December 31, 2016 and 2015, respectively. There was no stock based compensation expense in 2014. These amounts are included in corporate expenses in the Company’s consolidated statements of operations.

The Board of Directors (“BOD”) adopted the Eldorado Resorts, Inc. 2015 Equity Incentive Plan (“2015 Plan”) on January 23, 2015 and our stockholders subsequently approved the adoption of the 2015 Plan on June 23, 2015. The Plan permits the granting of stock options, including incentive stock options (“ERI Stock Options”), stock appreciation rights (“SARs”), restricted stock or restricted stock units (“RSUs”), performance awards, and other stock-based awards and dividend equivalents. ERI Stock Options primarily vest ratably over three years and RSUs granted to employees and executive officers primarily vest and become non-forfeitable upon the third anniversary of the date of grant. RSUs granted to non-employee directors vest immediately and are delivered upon the date that is the earlier of termination of service on the BOD or the consummation of a change of control of the Company. The performance awards relate to the achievement of defined levels of performance and are generally measured over a one or two-year performance period depending upon the award agreement. If the performance award levels are achieved, the awards earned will vest and become payable at the end of the vesting period, defined as either a one or two calendar year period following the performance period. Payout ranges are from 0% up to 200% of the award target. Other stock-based awards will consist of any right which is not an ERI Stock Option, SAR, RSU, or performance award, and an award based on shares of the Company’s common stock.

On January 22, 2016, the Compensation Committee of the BOD of the Company approved the grant of 367,519 RSUs and performance awards, to executive officers and certain key employees, and the grant of 34,920 RSUs to non-employee members of the BOD under the 2015 Plan. The RSUs had a fair value of $10.77 per unit which was the NASDAQ average price per share on that date. Throughout 2016, an additional 14,661 RSUs were granted to certain employees under the 2015 Plan.

On January 23, 2015, the Compensation Committee of the BOD of the Company approved the grant of 685,606 RSUs and performance awards with a fair value of $4.03 per unit, the NASDAQ average price per share on that date, to executive officers and certain key employees under the 2015 Plan, and the grant of 89,900 RSUs with a fair value of $4.03 per unit, the NASDAQ average price per share on that date, to non-employee members of the BOD under the 2015 Plan. Such awards became effective upon our stockholders’ approval of the 2015 Plan on June 23, 2015. Throughout 2015, an additional 9,171 RSUs were granted to certain employees under the 2015 Plan.

A summary of the RSU activity for the years ended December 31, 2014, 2015 and 2016 is as follows:

	Equity Awards						Weighted-Average Grant Date Fair Value			Weighted-Average Remaining Contractual Life			Aggregate Fair Value
										(in years)			(in millions)
Unvested outstanding as of December 31, 2014		—				$		—	$		—	$		—
Granted		917,283						4.08
Vested		(89,900	)					4.03
Unvested outstanding as of December 31, 2015		827,383		⁽¹	⁾	$		4.09	$		2.12	$		3.40
Granted		410,694		⁽²	⁾			10.81
Vested		(255,707	)					5.83
Unvested outstanding as of December 31, 2016		982,370				$		6.45	$		1.41	$		6.33

(1)	Includes 475,409 of performance awards at 135% of target and 351,974 time-based awards at 100% of target all of which were granted in 2015. There were no RSU grants in 2014.

(2)	Includes 176,632 of performance awards at 96.5% of target and 234,062 time-based awards at 100% of target.

As of December 31, 2016, the Company had $2.5 million of unrecognized compensation expense, including performance awards at the 96.5% target, related to unvested RSUs that is expected to be recognized over a weighted-average period of 1.41 years.

During the first quarter of 2016, the Company’s Chief Operating Officer terminated employment and the Chief Financial Officer retired. In conjunction with the termination and retirement, unvested RSUs totaling 167,511, which were outstanding as of December 31, 2015, immediately vested representing an additional $0.5 million included in stock compensation expense during the first quarter of 2016. Additionally, severance costs totaling $1.4 million were recognized during the first quarter of 2016.

On September 19, 2014, as a result of the MTR Merger, all MTR Gaming common stock, par value $0.00001 per share (“MTR Stock”), all options and rights to receive MTR Gaming Stock (each, a “Stock Option”) granted under the MTR Gaming 2010 Long Term Incentive Plan (the “MTR Plan”), and all restricted stock units in respect of shares of MTR Gaming Stock (each, an “MTR RSU”) that were outstanding immediately prior to the Effective Time were converted into a right to receive shares of ERI Stock, or options to acquire ERI Stock, as follows:

•

5,785,123 shares of MTR Stock converted into a right to receive $6.05 in cash per each share of MTR Stock, and the remaining 22,600,961 shares of MTR Stock converted into the right to receive one share of ERI Common Stock per each share of MTR Stock.

•

All outstanding MTR Gaming Stock options vested (to the extent not already vested) and converted into an option or right to purchase the same number of shares of ERI Common Stock (at the same exercise price per share as in effect prior to such conversion). All other terms, except vesting requirements, applicable to such stock options remain the same.

•

Each MTR RSU that was outstanding under the MTR Plan (including any such MTR RSUs held in participant accounts under any employee benefit or compensation plan or arrangement of MTR Gaming) were settled in the same number of shares of ERI stock as the number of shares of MTR Stock that were subject to such MTR RSU immediately prior to the Effective Time. No further vesting, lapse, or other restrictions under the terms of the prior award agreement applicable to such MTR RSU will apply.

Upon consummation of the MTR Merger, the Company assumed the MTR Plan from MTR Gaming in accordance with the Plan’s terms. No future equity awards will be made pursuant to the MTR Plan. However, outstanding awards granted under the MTR Plan will continue unaffected. Due to the MTR Gaming Stock Options being fully vested immediately prior to the MTR Merger and no additional equity awards being issued by the Company subsequent to the MTR Merger, the Company did not record any stock‑based compensation expense during the year ended December 31, 2014.

A summary of the ERI Stock Option activity for the years ended December 31, 2014, 2015 and 2016:

									Weighted-		Weighted-
									Average		Average
				Range of					Exercise		Remaining		Aggregate
	Options			Exercise Prices					Price		Contractual Life		Intrinsic Value
											(in years)		(in millions)
Outstanding as of MTR Merger Date		474,833		$	2.44	-	$	16.27	$	7.13
Exercised		(76,633	)	$	2.44	-	$	3.94	$	3.22
Outstanding and Exercisable as of December 31, 2014		398,200		$	2.44	-	$	16.27	$	7.88		4.54	$	0.2

Expired		(86,000	)				$	11.30	$	11.30
Outstanding and Exercisable as of December 31, 2015		312,200		$	2.44	-	$	16.27	$	6.94		3.47	$	1.3

Expired		(10,000	)				$	11.30	$	11.30
Exercised		(132,900	)	$	2.44	-	$	3.94	$	2.89
Outstanding and Exercisable as of December 31, 2016		169,300		$	2.44	-	$	16.27	$	9.94		0.86	$	1.2

There were 132,900 options exercised and 10,000 options expired in 2016. There were no options exercised in 2015. Cash received from the exercise of stock options was $0.4 million and $0.2 million for the years ended December 31, 2016 and 2014, respectively. The Company recognized a tax benefit from the stock option exercises of $0.8 million in 2016.

Earnings per Share

12 Months Ended

Dec. 31, 2016

Earnings Per Share Basic And Diluted [Abstract]

Earnings per Share

Note 13. Earnings per Share

The following table illustrates the required disclosure of the reconciliation of the numerators and denominators of the basic and diluted net income per share computations during the years ended December 31, 2016, 2015 and 2014 (dollars in thousands, except per share amounts):

	2016		2015		2014
Net income (loss) available to common stockholders	$	24,802	$	114,183	$	(14,425	)
Shares outstanding:
Weighted average shares outstanding		47,033,311		46,550,042		29,901,405
Diluted shares outstanding		47,701,562		47,008,980		29,901,405
Basic net income (loss) per common share	$	0.53	$	2.45	$	(0.48	)
Diluted net income (loss) per common share	$	0.52	$	2.43	$	(0.48	)

As the accounting acquirer in the MTR Merger and in accordance with the applicable accounting guidance in ASC 805, for purposes of computing comparative earnings per share, the Company has presented the historical weighted average number of common shares outstanding multiplied by the exchange ratio established in the MTR Merger Agreement (see Note 3) for the year ended December 31, 2014. At the MTR Merger Date, there were no dilutive securities outstanding.

Accumulated Other Comprehensive Income	12 Months Ended
Accumulated Other Comprehensive Income	Dec. 31, 2016
Equity [Abstract]
Accumulated Other Comprehensive Income	Note 14. Accumulated Other Comprehensive Income The Company’s accumulated other comprehensive income is related to the Scioto Downs defined benefit pension plan. There were no changes in the accumulated other comprehensive income balance during the year ended December 31, 2016.

- Definition

The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e689-108580

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 1A
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 12
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 220
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-Section 45
-Paragraph 17
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 16
-URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e709-108580

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e637-108580

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14
-URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e681-108580

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Reclassification Adjustments
-URI http://asc.fasb.org/extlink&oid=6522872

+ Details

Fair Value Measurements

12 Months Ended

Dec. 31, 2016

Fair Value Disclosures [Abstract]

Fair Value Measurements

Note 15. Fair Value Measurements

The following methods and assumptions are used to estimate the fair value of each class of financial instruments for which it is practical to estimate fair value:

Cash and Cash Equivalents: Cash equivalents include investments in money market funds. Investments in this category can be redeemed immediately at the current net asset value per share. A money market fund is a mutual fund whose investments are primarily in short‑term debt securities designed to maximize current income with liquidity and capital preservation, usually maintaining per share net asset value at a constant amount, such as one dollar. The carrying amounts approximate the fair value because of the short maturity of those instruments (Level 1).

Restricted Cash: Restricted cash representing cash deposits that serve as collateral for certain bonding requirements were classified as Level 1 as its carrying value approximates market prices.

Accounts Receivable: Accounts receivable consists primarily of casino, hotel and other receivables. We extend casino credit to approved customers in states where it is permitted following an evaluation of creditworthiness. Accounts receivable are non-interest bearing and are initially recorded at cost. We have estimated an allowance for doubtful accounts to reduce receivables to their carrying amount, which approximates fair value (Level 2).

Long‑term Debt: The $375.0 million in aggregate principal amount of Senior Notes, Resorts senior secured notes and MTR second lien notes were classified as Level 2 based upon market‑based inputs. The fair value of the Senior Notes was calculated based on management’s estimates of the borrowing rates available as of December 31, 2016 and 2015, for debt with similar terms and maturities.

Term Loan: ERI’s term loan under the Credit Facility (see Note 9) is classified as Level 2 as it is tied to market rates of interest and its carrying value approximates market value.

Revolving Credit Facility: ERI’s revolving credit facility under the Credit Facility (see Note 9) is classified as Level 2 as it is tied to market rates of interest and its carrying value approximates market value.

Acquisition‑Related Contingent Considerations: Contingent consideration related to the July 2003 acquisition of Scioto Downs represents the estimate of amounts to be paid to former stockholders of Scioto Downs under certain earn‑out provisions. We consider the acquisition‑related contingency’s fair value measurement, which includes forecast assumptions, to be Level 3 within the fair value hierarchy. The fair value of the acquisition‑related contingent consideration was based on its fair value as of the MTR Merger Date.

The estimated fair values of the Company’s financial instruments are as follows (amounts in thousands):

	December 31, 2016				December 31, 2015
	Carrying		Fair		Carrying		Fair
	Amount		Value		Amount		Value
Financial assets:
Cash and cash equivalents	$	61,029	$	61,029	$	78,278	$	78,278
Restricted cash		2,414		2,414		5,271		5,271
Financial liabilities:
Senior Notes	$	366,859	$	397,500	$	366,043	$	367,500
Term Loan		406,047		423,858		408,410		419,796
Credit Facility		26,977		29,000		90,967		93,500
Acquisition-related contingent considerations		496		496		529		529

The following table represents the change in acquisition‑related contingent consideration liabilities during the period from the MTR Merger Date to December 31, 2016 (amounts in thousands):

Balance as of MTR Merger Date	$		508
Amortization of present value discount (1)			38
Fair value adjustment for change in consideration expected to be paid (2)			(22	)
Settlements		—
Balance as of December 31, 2014			524
Amortization of present value discount (1)			52
Fair value adjustment for change in consideration expected to be paid (2)			38
Settlements			(85	)
Balance as of December 31, 2015			529
Amortization of present value discount (1)			70
Fair value adjustment for change in consideration expected to be paid (2)			(13	)
Settlements			(90	)
Balance as of December 31, 2016	$		496

(1)	Changes in present value are included as a component of interest expense in the consolidated statements of operations.

(2)	Fair value adjustments for changes in earn-out estimates are recorded as a component of general and administrative expense in the consolidated statements of operations.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Commitments and Contingencies

12 Months Ended

Dec. 31, 2016

Commitments And Contingencies Disclosure [Abstract]

Commitments and Contingencies

Note 16. Commitments and Contingencies

Capital Leases. The Company leases certain equipment under agreements classified as capital leases. The future minimum lease payments, including interest, at December 31, 2016 are $0.3 million in 2017 and 2018. After reducing these amounts for interest of $0.1 million, the present value of the minimum lease payments at December 31, 2016 is $0.4 million.

Operating Leases. The Company leases land and certain equipment, including some of our slot machines, timing and photo finish equipment, videotape and closed circuit television equipment, and certain pari‑mutuel equipment, under operating leases. Future minimum payments under non‑cancellable operating leases with initial terms of one year or more consisted of the following at December 31, 2016 (in thousands):

	Leases
2017	$	2,412
2018		1,974
2019		1,806
2020		1,320
2021		1,237
Thereafter		24,507
	$	33,256

Total rental expense under operating leases (exclusive of the Shreveport ground lease described below) was $3.8 million, $3.7 million and $2.3 million for the years ended December 31, 2016, 2015 and 2014, respectively. Additional rent for land upon which the Eldorado Reno resides of $0.6 million in each of the years ended December 31, 2016, 2015 and 2014 was paid to C. S. & Y. Associates, a general partnership of which Donald L. Carano is a general partner. This rental agreement expires June 30, 2027 and the rental payments are more fully described in Note 17, Related Parties.

Eldorado Shreveport is party to a ground lease with the City of Shreveport for the land on which the casino was built. The lease had an initial term which ended December 20, 2010 with subsequent renewals for up to an additional 40 years. The base rental amount during the initial ten-year lease term was $0.5 million per year. The Louisiana Partnership has extended the lease for the first five-year renewal term during which the base annual rental is $0.4 million. The annual base rental payment will increase by 15% during each of the second, third, fourth and fifth five‑year renewal terms with no further increases. The base rental portion of the ground lease is being amortized on a straight‑line basis. In addition to the base rent, the lease requires percentage rent based on adjusted gross receipts to the City of Shreveport and payments in lieu of admission fees to the City of Shreveport and the Bossier Parish School Board. Expenses under the terms of the ground lease are as follows (in thousands):

	For the year ended December 31,
	2016		2015		2014
Ground lease:
Base rent	$	585	$	585	$	585
Percentage rent		1,315		1,363		1,336
		1,900		1,948		1,921
Payment in lieu of admissions fees and school taxes	$	5,724	$	5,985	$	5,908

Bond Requirements. Mountaineer is required to maintain bonds in the aggregate amount of $1.1 million for the benefit of the West Virginia Lottery Commission, Presque Isle Downs is required to maintain a slot machine payment bond for the benefit of the Commonwealth of Pennsylvania in the amount of $1.0 million and Scioto Downs is required to maintain a VLT license bond for the benefit of the Ohio Lottery Commission in the amount of $1.0 million. Silver Legacy is required to maintain a tax bond for the benefit of the Nevada Department of Taxation in the amount of $0.4 million, Shreveport maintains a license and permit bond in the amount of $0.3 million for the benefit of the Louisiana Casino Gaming Division and Circus Reno is required to maintain a license and permit bond in the amount of $0.3 million in favor of the Nevada Department of Taxation. The bonding requirements have been satisfied via the issuance of surety bonds.

Litigation. We are a party to various lawsuits, which have arisen in the normal course of our business. Estimated losses are accrued for these lawsuits and claims when the loss is probable and can be estimated. The current liability for the estimated losses associated with those lawsuits is not material to our consolidated financial condition and those estimated losses are not expected to have a material impact on our results of operations.

In connection with the Mergers, a class action lawsuit was filed by a purported stockholder of the Company alleging breach of fiduciary duty by the Company board of directors in connection with the Mergers. The case was filed on November 8, 2016 in the Second Judicial District Court of the State of Nevada and is captioned Assad v. Eldorado Resorts, Inc., et. al, case no. CV 16-02312. The case, which purports to be a class action on behalf of all of the stockholders of the Company, alleged, among other things, breach of fiduciary duty in failing to disclose all material information to stockholders in seeking approval of the issuance of shares of Company Common Stock in the Mergers and requested injunctive relief and an award of fees and costs incurred by the plaintiff in the action.

Collective Bargaining Agreements. As of December 31, 2016, we had approximately 7,400 employees. As of such date, we had 11 collective bargaining agreements covering approximately 900 employees. No collective bargaining agreements covering sizable numbers of our employees are scheduled to expire in 2017.

Environmental Remediation. In October 2004, the Company acquired 229 acres of real property, known as the International Paper site, as an alternative site to build Presque Isle Downs. In connection with the acquisition of the International Paper site, the Company entered into a consent order and decree (the “Consent Order”) with the Pennsylvania Department of Environmental Protection (“PaDEP”) and International Paper insulating us from liability for certain pre‑existing contamination, subject to compliance with the Consent Order, which included a proposed environmental remediation plan for the site, which was tied specifically to the use of the property as a racetrack. The proposed environmental remediation plan in the Consent Order was based upon a “baseline environmental report” and management estimated that such remediation would be subsumed within the cost of developing the property as a racetrack. The racetrack was never developed at this site. In October 2005, the Company sold 205 acres to GEIDC who assumed primary responsibility for the remediation obligations under the Consent Order relating to the “South Yard and the Dunn Brickyard” parcels they acquired. However, the Company was advised by the PaDEP that it was not released from its liability and responsibility under the Consent Order for the “Main Site” parcel as its remediation was undertaken by the Company prior to the sale to GEIDC and nearly complete. Pursuant to the sale, the Company purchased an Environmental Risk Insurance Policy in the amount of $10.0 million with respect to the property. The Company secured an Act 2 Release of Liability for the Main Site on January 6, 2006. GEIDC subsequently obtained Act 2 releases for the South Yard and Dunn Brickyard parcels on March 26, 2013 and January 17, 2014, respectively. In October 2015, the Company renewed the insurance policy for a period of one year to seek an expert opinion regarding any continuing liability regarding the property. Having received such an opinion, the Company elected to no longer renew the insurance policy.

Regulatory Gaming Assessments. The Pennsylvania Gaming Control Board (the “PGCB”), the Pennsylvania Department of Revenue and the Pennsylvania State Police (collectively “the Borrowers”), were required to fund the costs they incurred in connection with the initial development of the infrastructure to support gaming operations in Pennsylvania as well as the initial ongoing costs of the Borrowers. The initial funding of these costs was provided from a loan from the Pennsylvania General Fund in the amount of $36.1 million, and further funding was provided from additional loans from the Pennsylvania Property Tax Reserve Fund in the aggregate amount of $63.8 million.

The Pennsylvania Department of Revenue will assess all licensees, including Presque Isle Downs, their proportionate share of amounts represented by the borrowings, which are in the aggregate amount of $99.9 million, once the designated number of Pennsylvania’s slot machine licensees is operational. On July 11, 2011, the PGCB issued an administrative order which established that payments associated with the $63.8 million that was borrowed from the Property Tax Reserve Fund would commence on January 1, 2012. The repayment allocation between all current licensees is based upon equal weighting of (1) cumulative gross slot revenue since inception in relation to the combined cumulative gross slot revenue for all licensees and (2) single year gross slot revenue (during the state’s fiscal year ending June 30) in relation to the combined single year gross slot revenue for all licensees; and amounts paid each year will be adjusted annually based upon changes in the licensee’s proportionate share of gross slot revenue. MTR Gaming has estimated that its total proportionate share of the aggregate $63.8 million to be assessed to the gaming facilities will be $4.1 million and will be paid quarterly over a ten‑year period, which began effective January 1, 2012. For the $36.1 million that was borrowed from the General Fund, payment is scheduled to begin after all fourteen licensees are operational. Although MTR Gaming cannot determine when payment will begin, it has considered a similar repayment model for the General Fund borrowings and estimated that its total proportionate share of the aggregate $36.1 million to all fourteen gaming facilities will approximate $1.9 million.

The recorded estimate is subject to revision based upon future changes in the revenue assumptions utilized to develop the estimate. The estimated total obligation at December 31, 2016 and 2015 was $3.7 million and $4.3 million, respectively and is accrued in the accompanying consolidated balance sheet. MTR Gaming paid $0.4 million in 2016 and $0.4 million in 2015.

Agreements with Horsemen and Pari-mutuel Clerks. The Federal Interstate Horse Racing Act and the state racing laws in West Virginia, Ohio and Pennsylvania require that, in order to simulcast races, we have written agreements with the horse owners and trainers at those racetracks. In addition, in order to operate slot machines in West Virginia, we are required to enter into written agreements regarding the proceeds of the slot machines (a “proceeds agreement”) with a representative of a majority of the horse owners and trainers and with a representative of a majority of the pari‑mutuel clerks. In Pennsylvania and Ohio, we must have an agreement with the representative of the horse owners. We have the requisite agreements in place with the horsemen at Mountaineer until December 31, 2018. With respect to the Mountaineer pari‑mutuel clerks, we have a labor agreement in force until November 30, 2017 and a proceeds agreement until April 14, 2018. We are required to have a proceeds agreement in effect on July 1 of each year with the horsemen and the pari‑mutuel clerks as a condition to renewal of our video lottery license for such year. If the requisite proceeds agreement is not in place as of July 1 of a particular year, Mountaineer’s application for renewal of its video lottery license could be denied, in which case Mountaineer would not be permitted to operate either its slot machines or table games. Scioto Downs has the requisite agreement in place with the OHHA until December 31, 2023, with automatic two‑year renewals unless either party requests re‑negotiation pursuant to its terms. Presque Isle Downs has the requisite agreement in place with the Pennsylvania Horsemen’s Benevolent and Protective Association until May 1, 2019. With the exception of the respective Mountaineer, Presque Isle Downs and Scioto Downs horsemen’s agreements and the agreement between Mountaineer and the pari‑mutuel clerks’ union described above, each of the agreements referred to in this paragraph may be terminated upon written notice by either party.

Related Parties	12 Months Ended
Related Parties	Dec. 31, 2016
Related Party Transactions [Abstract]
Related Parties	Note 17. Related Parties REI and HCM Prior to the consummation of the MTR Merger, Resorts was party to a management agreement (the “Eldorado Management Agreement”) with REI and HCM, pursuant to which REI and HCM (collectively, the “Managers”) agreed to (a) develop strategic plans for Resorts’ business, including preparing annual budgets and capital expenditure plans, (b) provide advice and oversight with respect to financial matters of Resorts, (c) establish and oversee the operation of financial accounting systems and controls and regularly review Resorts’ financial reports, (d) provide planning, design and architectural services to Resorts and (e) furnish advice and recommendations with respect to certain other aspects of Resorts’ operations. In consideration for such services, Resorts agreed to pay the Managers a management fee not to exceed 1.5% of Resorts’ annual net revenues, not to exceed $600,000 per year. The current term of the Eldorado Management Agreement was scheduled to continue in effect until July 1, 2017. During the year ended 2014 the Company paid management fees to REI and HCM in the aggregate amount of $0.5 million. REI is beneficially owned by members of the Carano family and HCM is beneficially owned by members of the Poncia family. The Carano family and Poncia family hold ownership interests in ERI of 23.6% and 11.7%, respectively, as of December 31, 2016. Management fees were not paid subsequent to the consummation of the MTR Merger. Subsequent to the consummation of the MTR Merger, Donald L. Carano and Raymond J. Poncia received remuneration in the amount of $0.4 million and $0.2 million in both 2016 and 2015, respectively, for their services as consultants to ERI and its subsidiaries in lieu of the management fees previously paid under the terms of the Eldorado Management Agreement. REI shares certain officers with the Company including Gary Carano who holds the title of Vice President and Director with REI and Gene Carano who is the Secretary, Treasury and Director of REI. ELLC On the Reno Acquisition Date (see Note 1), Eldorado Resorts LLC exercised its right to acquire the 3.8% interest in Eldorado Limited Liability Company (“ELLC”) held by certain affiliates and stockholders of the Company. C. S. & Y. The Company owns the entire parcel on which Eldorado Reno is located, except for approximately 30,000 square feet which is leased from C. S. & Y. Associates, a general partnership of which Carano is a general partner (the “CSY Lease”). Mr. Carano is also a major stockholder in the Company. The CSY Lease expires on June 30, 2027. Annual rent is equal to the greater of (1) $0.4 million or (2) an amount based on a decreasing percentage of the Eldorado’s gross gaming revenues ranging from 3% of the first $6.5 million of gross gaming revenues to 0.1% of gross gaming revenues in excess of $75.0 million. Rent pursuant to the CSY Lease amounted to $0.6 million in each of the years ended December 31, 2016, 2015 and 2014. Additionally, a subordination fee of $0.1 million was paid annually during the term of Resorts senior secured notes. As a result of the July 2015 refinancing, the subordination was eliminated. Tamarack Prior to the MTR Merger, Resorts owned a 21.3% interest in Tamarack, which owned and operated Tamarack Junction, a small casino in south Reno, Nevada. Donald L. Carano, who was previously the presiding member of Resorts’ Board of Managers and the Chief Executive Officer of Resorts, owned a 26.3% interest in Tamarack. Four members of Tamarack, including Resorts and three unaffiliated third parties, managed the business and affairs of Tamarack Junction. Resorts’ investment in Tamarack was accounted for using the equity method of accounting. Equity in income related to Tamarack for the period prior to its disposition in 2014 totaled $0.7 million is included as a component of operating income.

Segment Information

12 Months Ended

Dec. 31, 2016

Segment Reporting [Abstract]

Segment Information

Note 18. Segment Information

The following table sets forth, for the period indicated, certain operating data for our reportable segments. Management views each of our casinos as an operating segment. Operating segments are aggregated based on their similar economic characteristics, types of customers, types of services and products provided, and their management and reporting structure. The Company’s principal operating activities occur in three geographic regions: Nevada, Louisiana and parts of the eastern United States. The Company has aggregated its operating segments into three reportable segments: Eldorado Reno, Silver Legacy and Circus Reno as Nevada, Eldorado Shreveport as Louisiana, and Scioto Downs, Presque Isle and Mountaineer as Eastern.

	For the year ended December 31,
	2016			2015			2014
	(in thousands)
Revenues and expenses
Nevada:
Net operating revenues(a)	$	321,922		$	127,802		$	105,945
Expenses, excluding depreciation and corporate		(259,819	)		(107,723	)		(95,592	)
Loss on sale or disposal of property		(263	)		(3	)		—
Equity in income of unconsolidated affiliates		—			3,460			2,705
Acquisition charges		—			—			(6,298	)
Depreciation		(20,220	)		(9,547	)		(7,951	)
Operating income (loss)—Nevada	$	41,620		$	13,989		$	(1,191	)
Louisiana:
Net operating revenues	$	131,496		$	136,342		$	133,960
Expenses, excluding depreciation, amortization(a)		(100,298	)		(107,316	)		(112,068	)
Gain (loss) on sale or disposal of property		41			18			(84	)
Depreciation and amortization		(7,861	)		(7,621	)		(8,403	)
Operating income—Louisiana	$	23,378		$	21,423		$	13,405
Eastern:
Net operating revenues	$	439,478		$	455,640		$	124,168
Expenses, excluding depreciation, amortization and corporate		(350,312	)		(359,841	)		(100,808	)
(Loss) gain on sale or disposal of property		(669	)		33			—
Depreciation and amortization		(34,887	)		(39,341	)		(12,274	)
Operating income—Eastern	$	53,610		$	56,491		$	11,086
Corporate:
Corporate expenses	$	(19,880	)	$	(16,469	)	$	(4,617	)
Gain (loss) on sale or disposal of property		55			(54	)		—
Acquisition charges		(9,184	)		(2,452	)		(1,113	)
Depreciation and amortization		(481	)		(412	)		(15	)
Operating loss—Corporate	$	(29,490	)	$	(19,387	)	$	(5,745	)
Total Reportable Segments
Net operating revenues (a)	$	892,896		$	719,784		$	364,073
Expenses, excluding depreciation, amortization (a)		(730,309	)		(591,349	)		(313,085	)
Loss on sale or disposal of property		(836	)		(6	)		(84	)
Equity in income of unconsolidated affiliates		—			3,460			2,705
Acquisition charges		(9,184	)		(2,452	)		(7,411	)
Depreciation and amortization		(63,449	)		(56,921	)		(28,643	)
Operating income – Total Reportable Segments	$	89,118		$	72,516		$	17,555
Reconciliations to Consolidated Net Income (Loss):
Operating Income — Total Reportable Segments	$	89,118		$	72,516		$	17,555
Unallocated income and expenses:
Interest expense, net		(50,917	)		(61,558	)		(30,734	)
Gain on valuation of unconsolidated affiliate		—			35,582			—
Gain on termination of supplemental executive retirement plan assets of unconsolidated affiliate		—			—			715
Loss on early retirement of debt		(155	)		(1,937	)		(90	)
Non-controlling interest		—			—			(103	)
(Provision) benefit for income taxes		(13,244	)		69,580			(1,768	)
Net income (loss)	$	24,802		$	114,183		$	(14,425	)

(a)	Net revenues for Nevada and expenses for Louisiana are net of the elimination of $2.3 million of management and incentive fees received by Eldorado Reno and paid by Eldorado Shreveport for 2014. There were no such fees paid in 2015 and 2016.

	For the Year Ended December 31,
	2016		2015		2014
	(in thousands)
Capital Expenditures (a)
Nevada	$	22,812	$	4,682	$	3,475
Louisiana		5,842		4,032		3,273
Eastern (a)		18,491		26,556		3,816
Corporate		235		1,492		—
Total	$	47,380	$	36,762	$	10,564

(a)	Before reimbursements from the state of West Virginia for qualified capital expenditures of $4.2 million, $1.3 million and $0.8 million for the years ended December 31, 2016, 2015 and 2014, respectively. (see Note 6)

	As of December 31,
	2016			2015
	(in thousands)
Total Assets
Nevada	$	377,688		$	376,760
Louisiana		128,427			135,403
Eastern		850,904			883,344
Corporate		407,557			495,202
Eliminating entries (a)		(470,532	)		(565,701	)
Total	$	1,294,044		$	1,325,008

(a)	Reflects the following eliminations for the periods indicated.

Intercompany receivables/payables	$	302,047	$	394,804
Net investment in Silver Legacy/Circus Reno		88,314		88,314
Net investment in and advances to Silver Legacy		56,500		56,500
Accrued interest on the above intercompany loan		10,938		11,521
Net investment in and advances to Eldorado Shreveport		7,733		8,482
Net investment in and advances to MTR Gaming		5,000		5,000
Reclass deferred tax assets against deferred tax liabilities		—		1,080
	$	470,532	$	565,701

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

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+ Details

Consolidating Condensed Financial Information

12 Months Ended

Dec. 31, 2016

Condensed Consolidating Financial Information [Abstract]

Consolidating Condensed Financial Information

Note 19. Consolidating Condensed Financial Information

All of our wholly-owned subsidiaries, except for the subsidiaries acquired in the Reno Acquisition, have fully and conditionally guaranteed on a joint and several basis, the payments of all obligations under our Senior Notes and Credit Facility as of December 31, 2015 and 2014. Silver Legacy Joint Venture, LLC and CC-Reno, LLC were acquired in November 2015 and were not guarantors as of December 31, 2015. Silver Legacy Joint Venture, LLC and CC-Reno, LLC became guarantors in June 2016 upon receipt of regulatory approval in May 2016.

The consolidating condensed balance sheet as of December 31, 2015 is as follows:

Balance Sheet

	Eldorado Resorts, Inc. (Parent Obligor)			Guarantor Subsidiaries		Non-Guarantor Subsidiaries			Consolidating and Eliminating Entries			Eldorado Resorts, Inc. Consolidated
Current assets	$	2,248		$	87,976	$	31,102		$	(5,147	)	$	116,179
Intercompany receivables		401,998			—		—			(401,998	)		—
Investment in and advances to unconsolidated affiliates		—			62,786		—			(61,500	)		1,286
Investments in subsidiaries		88,314			—		—			(88,314	)		—
Property and equipment, net		2,553			439,640		183,223			—			625,416
Other assets		89			575,466		6,572			—			582,127
Total assets	$	495,202		$	1,165,868	$	220,897		$	(556,959	)	$	1,325,008

Current liabilities	$	24,238		$	78,508	$	30,616		$	(27,652	)	$	105,710
Intercompany payables		—			389,272		(8,149	)		(381,123	)		—
Long-term debt, less current maturities		486,171			325,542		50,000			—			861,713
Other accrued liabilities		4,905			151,910		2,525			(72,422	)		86,918
Stockholders’ equity		(20,112	)		220,636		145,905			(75,762	)		270,667
Total liabilities and stockholders’ equity	$	495,202		$	1,165,868	$	220,897		$	(556,959	)	$	1,325,008

The consolidating condensed statement of cash flows for the year ended December 31, 2015 is as follows:

Statement of Operations:

	Eldorado Resorts, Inc. (Parent Obligor)				Guarantor Subsidiaries			Non-Guarantor Subsidiaries				Consolidating and Eliminating Entries				Eldorado Resorts, Inc. Consolidated
Revenues:
Gaming and pari-mutuel commissions	$	—			$	612,229		$		11,029		$	—			$	623,258
Non-gaming		—				147,894				13,389			—				161,283
Gross revenues			—			760,123				24,418				—			784,541
Less promotional allowances			—			(62,113	)			(2,644	)			—			(64,757	)
Net revenues			—			698,010				21,774			—				719,784

Operating expenses:
Gaming and pari-mutuel commissions		—				362,011				5,534			—				367,545
Non-gaming		—				71,966				7,272			—				79,238
Marketing and promotions		—				30,100				1,127			—				31,227
General and administrative			13,738			109,808				3,553				(13,760	)		113,339
Depreciation and amortization			369			54,893				1,659			—				56,921
Total operating expenses			14,107			628,778				19,145				(13,760	)		648,270

Loss on disposal of assets		—				(6	)		—				—				(6	)
Acquisition charges			(2,368	)		(84	)		—				—				(2,452	)
Equity in income of unconsolidated affiliates		—				3,460			—				—				3,460
Operating (loss) income			(16,475	)		72,602				2,629				13,760			72,516

Interest expense, net			(10,613	)		(49,409	)			(1,536	)		—				(61,558	)
Gain on valuation of unconsolidated affiliate		—				35,582			—				—				35,582
Loss on early retirement of debt			(1,855	)		(82	)		—				—				(1,937	)
Net (loss) income before income taxes			(28,943	)		58,693				1,093				13,760			44,603
Income tax benefit		—				2,561			—					67,019			69,580
Net (loss) income	$		(28,943	)	$	61,254		$		1,093		$		80,779		$	114,183

The consolidating condensed statement of cash flows for the year ended December 31, 2015 is as follows:

Statement of Cash Flows

	Eldorado Resorts, Inc. (Parent Obligor)				Guarantor Subsidiaries				Non-Guarantor Subsidiaries				Consolidating and Eliminating Entries				Eldorado Resorts, Inc. Consolidated
Net cash (used in) provided by operating activities	$		(856	)	$		51,784		$		8,379		$		(2,592	)	$		56,715
INVESTING ACTIVITIES:
Capital expenditures, net of payables			(2,602	)			(33,920	)			(240	)		—					(36,762	)
Reimbursement of capital expenditures from West Virginia regulatory authorities		—					1,266			—				—					1,266
Investment in unconsolidated affiliate		—					(1,010	)		—				—					(1,010	)
Proceeds from sale of property and equipment		—					153			—				—					153
Decrease in restricted cash due to credit support deposit		—					2,500			—				—					2,500
(Increase) Decrease in other assets, net			(89	)			1,993				(42	)			(1,747	)			115
Net cash (used) acquired in business combinations			(211,813	)			—				—				86,797				(125,016	)
Net cash (used in) provided by investing activities			(214,504	)			(29,018	)			(282	)			85,050				(158,754	)
FINANCING ACTIVITIES:
Proceeds from long-term debt borrowings			800,000			—				—				—					800,000
Borrowings under Revolving Credit Facility			131,000			—				—				—					131,000
Payments under Revolving Credit Facility			(37,500	)		—				—				—					(37,500	)
Principal payments under Senior Notes			(2,125	)		—				—				—					(2,125	)
Retirement of long-term debt			(649,538	)			(79,126	)		—				—					(728,664	)
Principal payments on capital leases		—					(88	)		—				—					(88	)
Debt issuance costs			(25,820	)		—				—				—					(25,820	)
Call premium on early retirement of debt		—					(44,090	)		—				—					(44,090	)
Net proceeds from (payments to) related parties		—					73,036				(5,832	)			(67,204	)		—
Net cash provided by (used in) financing activities			216,017				(50,268	)			(5,832	)			(67,204	)			92,713
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS			657				(27,502	)			2,265				15,254				(9,326	)
CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR		—					87,604				15,254				(15,254	)			87,604
CASH AND CASH EQUIVALENTS, END OF YEAR	$		657		$		60,102		$		17,519		$		—		$		78,278

Quarterly Data (Unaudited)

12 Months Ended

Dec. 31, 2016

Quarterly Financial Data [Abstract]

Quarterly Data (Unaudited)

Note 20. Quarterly Data (Unaudited)

The following table sets forth certain consolidated quarterly financial information for the years ended December 31, 2016, 2015 and 2014. The quarterly information only includes the operations of Silver Legacy and Circus Reno from the Reno Acquisition Date through December 31, 2016 and MTR Gaming from the MTR Merger Date through December 31, 2015.

	Quarter Ended
	March 31,			June 30,			September 30,			December 31,
	(Dollars in thousands, except per share amounts)
2016:
Revenues	$	234,551		$	255,010		$	266,256		$	227,379
Less—promotional allowances		(20,985	)		(23,695	)		(24,691	)		(20,929	)
Net revenues		213,566			231,315			241,565			206,450
Operating expenses		194,854			200,768			208,731			189,405
Operating income		18,263			29,655			28,109			13,091
Net income	$	3,370		$	10,791		$	9,682		$	959
Basic net income per common share	$	0.07		$	0.23		$	0.21		$	0.02
Diluted net income per common share	$	0.07		$	0.23		$	0.20		$	0.02
Weighted average shares outstanding—basic		46,933,094			47,071,608			47,193,120			47,105,744
Weighted average shares outstanding—diluted		47,534,761			47,721,075			47,834,644			47,849,554

	Quarter Ended
	March 31,			June 30,			September 30,			December 31,
	(Dollars in thousands, except per share amounts)
2015:
Revenues	$	182,809		$	198,356		$	199,536		$	203,840
Less—promotional allowances		(15,358	)		(15,723	)		(15,996	)		(17,680	)
Net revenues		167,451			182,633			183,540			186,160
Operating expenses		154,766			160,430			161,610			171,464
Operating income		12,084			23,059			24,092			13,281
Net (loss) income	$	(6,164	)	$	4,795		$	5,399		$	110,153
Basic net (loss) income per common share	$	(0.13	)	$	0.10		$	0.12		$	2.36
Diluted net (loss) income per common share	$	(0.13	)	$	0.10		$	0.12		$	2.33
Weighted average shares outstanding—basic		46,494,638			46,516,614			46,516,614			46,670,735
Weighted average shares outstanding—diluted		46,494,638			46,657,618			46,763,589			47,227,127

	Quarter Ended
	March 31,			June 30,			September 30,			December 31,
	(Dollars in thousands, except per share amounts)
2014:
Revenues	$	67,083		$	72,725		$	90,528		$	179,936
Less—promotional allowances		(10,053	)		(10,976	)		(11,579	)		(15,841	)
Net revenues		57,030			61,749			78,949			164,095
Operating expenses		53,726			56,054			72,943			156,755
Operating income		1,552			6,775			2,778			6,450
Net (loss) income	$	(2,333	)	$	2,909		$	(4,064	)	$	(10,834	)
Basic and diluted net (loss) income per common share	$	(0.10	)	$	0.12		$	(0.16	)	$	(0.23	)
Weighted average shares outstanding—basic and diluted		23,311,492			23,311,492			26,075,022			46,441,249

Schedule II - Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2016

Valuation And Qualifying Accounts [Abstract]

Schedule II - Valuation and Qualifying Accounts

ELDORADO RESORTS, INC.

SCHEDULE II—VALUATION AND QUALIFYING ACCOUNTS

	Column B							Column E
	Balance at							Balance
	Beginning of		Column C			Column D		at End
Column A	Period		Additions(1)			Deductions(2)		of Period
Year ended December 31, 2016:
Allowance for doubtful accounts	$	2,074	$	161		$	1,014	$	1,221
Year ended December 31, 2015:
Allowance for doubtful accounts	$	2,589	$	(18	)	$	497	$	2,074
Year ended December 31, 2014:
Allowance for doubtful accounts	$	1,379	$	1,266		$	56	$	2,589

(1)	Amounts charged to costs and expenses, net of recoveries.

(2)	Uncollectible accounts written off, net of recoveries of $0.9 million and $0.2 million in 2015 and 2014, respectively. There were no recoveries in 2016.

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2016

Accounting Policies [Abstract]

Principles of Consolidation

Use of Estimates

Cash and Cash Equivalents

Restricted Cash

Accounts Receivable and Credit Risk

Certain Concentrations of Risk

Inventories

Property and Equipment


Buildings and improvements		10 to 40 years
Land improvements		10 to 20 years
Furniture, fixtures and equipment		3 to 20 years
Riverboat		25 years

Investment in Unconsolidated Affiliates

Goodwill and Other Intangible Assets and Non Operating Real Properties

Indefinite-Lived Intangible Assets

Self-Insurance Reserves

Outstanding Chip Liability

Loyalty Program

Revenues and Promotional Allowances

The retail value of complimentaries included in promotional allowances is as follows (in thousands):

	For the Year Ended December 31,
	2016		2015		2014
Food and beverage	$	56,335	$	44,998	$	33,182
Hotel		27,070		15,711		12,582
Other		6,895		4,048		2,685
	$	90,300	$	64,757	$	48,449

The costs of providing such complimentary services are recorded in casino expenses in the accompanying consolidated statements of operations and are estimated as follows (in thousands):

	For the Year Ended December 31,
	2016		2015		2014
Food and beverage	$	39,288	$	31,220	$	25,190
Hotel		10,077		6,638		5,030
Other		4,672		2,330		1,860
	$	54,037	$	40,188	$	32,080

Advertising

Income Taxes

Fair Value Measurements

•

Level 1 inputs: Quoted prices (unadjusted) in active markets for identical assets or liabilities that the reporting entity can access at the measurement date.

•

Level 2 inputs: Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly.

•

Level 3 inputs: Unobservable inputs for the asset or liability.

Stock-Based Compensation

Certain reclassifications of prior year presentations have been made to conform to the current period presentation.

Recently Issued Accounting Pronouncements

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2016

Accounting Policies [Abstract]

Schedule of Property, Plant and Equipment, Estimated Useful Life


Buildings and improvements		10 to 40 years
Land improvements		10 to 20 years
Furniture, fixtures and equipment		3 to 20 years
Riverboat		25 years

Schedule of Retail Value of Complimentary Services

The retail value of complimentaries included in promotional allowances is as follows (in thousands):

	For the Year Ended December 31,
	2016		2015		2014
Food and beverage	$	56,335	$	44,998	$	33,182
Hotel		27,070		15,711		12,582
Other		6,895		4,048		2,685
	$	90,300	$	64,757	$	48,449

Schedule of Cost of Complimentary Services

The costs of providing such complimentary services are recorded in casino expenses in the accompanying consolidated statements of operations and are estimated as follows (in thousands):

	For the Year Ended December 31,
	2016		2015		2014
Food and beverage	$	39,288	$	31,220	$	25,190
Hotel		10,077		6,638		5,030
Other		4,672		2,330		1,860
	$	54,037	$	40,188	$	32,080

Reno Acquisition, MTR Merger and Final Purchase Accounting (Tables)

12 Months Ended

Dec. 31, 2016

Schedule of Purchase Consideration Calculation

Purchase consideration calculation (dollars in thousands)	Silver Legacy			Circus Reno		Total
Cash consideration paid by ERI for MGM’s 50% equity interest and MGM’s member note	$	56,500		$	16,000	$	72,500
Fair value of ERI’s pre-existing 50% equity interest		56,500			—		56,500
Settlement of Silver Legacy’s long-term debt (1)		87,854			—		87,854
Prepayment penalty (1)		1,831			—		1,831
Closing Silver Legacy and Circus Reno net working capital (2)		6,124			2,111		8,235
Reverse member note (3)		(6,107	)		—		(6,107	)
Deferred tax liability		2,769			—		2,769
Purchase consideration	$	205,471		$	18,111	$	223,582

(1)

(2)	Per the Purchase and Sale Agreement, the purchase price was $72.5 million plus the Final Closing Net Working Capital (as defined in the Purchase and Sale Agreement). As agreed by both parties, the final working capital adjustment was $8.2 million.

(3)	Represents 50% of the $11.5 million of member notes (net of discount) due to ERI, and related accrued interest. This amount was settled in conjunction with the final, agreed-upon purchase consideration.

Summary of the Final Purchase Price Accounting of the Assets Acquired and Liabilities Assumed at the Merger Date

The following table summarizes the final purchase price accounting of the acquired assets and assumed liabilities as recorded at fair value on the MTR Merger Date (in thousands):

Current and other assets	$	75,031
Property and equipment		289,211
Goodwill		66,826
Intangible assets (1)		473,000
Other noncurrent assets		20,381
Total assets		924,449
Current liabilities		46,446
Long-term debt (2)		624,877
Deferred income taxes (3)		143,104
Other noncurrent liabilities		7,011
Total liabilities assumed		821,438
Net assets acquired	$	103,011

(1)	Intangible assets consist of gaming licenses which are non-amortizable and, trade names and loyalty programs which are amortized over three and one-half and one year, respectively.

(2)	Long-term debt was primarily comprised of MTR second lien notes of $570.7 million.

(3)	Deferred tax liabilities were derived based on fair value adjustments for property and equipment, identified intangibles, deferred financing costs, certain long term liabilities and long-term debt.

Schedule of Unaudited Pro Forma Information

	For the years ended December 31,
	2015		2014
Net revenues	$	901,455	$	908,415
Net income		97,783		40,552
Net income per common share:
Basic	$	2.10	$	0.87
Diluted	$	2.08	$	0.87
Weighted shares outstanding:
Basic		46,550,042		46,426,714
Diluted		47,008,980		46,509,008

Silver Legacy and Circus Reno

Summary of the Final Purchase Price Accounting of the Assets Acquired and Liabilities Assumed at the Merger Date

The following table summarizes the final purchase price accounting of the acquired assets and assumed liabilities (dollars in thousands):

	Silver Legacy		Circus Reno		Total
Current and other assets, net	$	21,625	$	2,115	$	23,740
Property and equipment		168,037		14,996		183,033
Intangible assets (1)		5,000		1,000		6,000
Other noncurrent assets		10,809		—		10,809
Net assets acquired	$	205,471	$	18,111	$	223,582

(1)	Intangible assets consist of trade names which are non-amortizable and loyalty programs which were amortized over one year.

Accounts Receivable (Tables)

12 Months Ended

Dec. 31, 2016

Receivables [Abstract]

Schedule of Accounts Receivable

Components of accounts receivable, net are as follows (in thousands):

	December 31,
	2016			2015
Accounts receivable	$	15,915		$	12,055
Allowance for doubtful accounts		(1,221	)		(2,074	)
Total	$	14,694		$	9,981

Investment in Unconsolidated Affiliates (Tables)

12 Months Ended

Dec. 31, 2016

Silver Legacy Joint Venture

Summary of Information for Company's Equity Investment

	Period from, January 1, 2015 through November 23,			For the year ended December 31,
	2015			2014
Beginning balance	$		14,009	$		13,081
Equity in income of unconsolidated affiliate			3,460			1,985
Gain on termination of supplemental executive retirement plan of unconsolidated affiliate		—				715
Other comprehensive loss minimum pension liability adjustment of unconsolidated affiliate		—				(1,772	)
Valuation of unconsolidated affiliate			35,582		—
Net acquisition of non-controlling interest			3,449		—
Ending balance	$		56,500	$		14,009

Summary of Balance Sheet Information

Summarized balance sheet information for the Silver Legacy Joint Venture is as follows (in thousands):

	December 31,
	2014
Current assets	$	30,563
Property and equipment, net		190,592
Other assets, net		6,412
Total assets	$	227,567
Current liabilities	$	18,707
Long-term liabilities		89,322
Partners’ equity		119,538
Total liabilities and partners’ equity	$	227,567

Summary of Results of Operations

Summarized results of operations for the Silver Legacy Joint Venture are as follows (in thousands):

	Period from, January 1, 2015 through November 23,			For the year ended December 31,
	2015			2014
Net revenues	$	117,029		$	127,095
Operating expenses		(90,608	)		(112,086	)
Operating income		26,421			15,009
Other expense		(19,226	)		(9,607	)
Net income	$	7,195		$	5,402

Tamarack

Summary of Information for Company's Equity Investment

Summarized information for the Company’s equity in Tamarack for 2014 prior to its disposition is as follows (in thousands):

	Period from,
	January 1, 2014
	through
	September 1, 2014
Beginning balance	$	5,268
Member’s distribution		(509	)
Equity in net income of unconsolidated affiliate		720
Distribution of investment		(5,479	)
Ending balance	$	—

Summary of Results of Operations

Summarized unaudited results of operations for Tamarack are as follows (in thousands):

	Period from, January 1, 2014
	through
	September 1, 2014
Net revenues	$	12,908
Operating expenses		(9,431	)
Operating income		3,477
Other expense		(45	)
Net income	$	3,432

Property and Equipment (Tables)

12 Months Ended

Dec. 31, 2016

Property Plant And Equipment [Abstract]

Summary of Property and Equipment

Property and equipment consisted of the following (in thousands):


	December 31,
	2016			2015
Land and improvements	$	54,604		$	54,633
Buildings and other leasehold improvements		628,390			619,614
Riverboat		40,148			39,027
Furniture, fixtures and equipment		251,504			229,798
Furniture, fixtures and equipment held under capital leases (Note 16)		3,571			4,199
Construction in progress		6,985			2,692
		985,202			949,963
Less—Accumulated depreciation and amortization		(372,860	)		(324,547	)
Property and equipment, net	$	612,342		$	625,416

Other and Intangible Assets, Net (Tables)

12 Months Ended

Dec. 31, 2016

Other And Intangible Assets Net Disclosure [Abstract]

Schedule of Other and Intangible Assets, Net

Other and intangible assets, net, include the following amounts (in thousands):

	December 31,
	2016			2015
Goodwill	$	66,826		$	66,826
Gaming license (indefinite-lived)	$	482,074		$	482,074
Trade names		9,800			9,800
Loyalty programs		7,700			7,700
Total		499,574			499,574
Accumulated amortization trade names		(4,376	)		(2,462	)
Accumulated amortization loyalty programs		(7,700	)		(5,079	)
Total other intangible assets	$	487,498		$	492,033

Non-operating real property	$	14,219		$	16,314

Land held for development	$	906		$	906
Other		9,214			6,048
Total other assets, net	$	10,120		$	6,954

Accrued Other Liabilities (Tables)

12 Months Ended

Dec. 31, 2016

Payables And Accruals [Abstract]

Schedule of Accrued Other Liabilities

Accrued other liabilities consisted of the following (in thousands):

	December 31,
	2016		2015
Accrued insurance and medical claims	$	3,228	$	3,472
Unclaimed chips		1,946		2,320
Accrued purses and track related liabilities		1,007		3,758
Jackpot liabilities and other accrued gaming promotions		6,678		5,837
Player's point liabilities		2,989		3,434
Construction payables		4,005		1,911
Other		7,795		11,066
Total accrued other liabilities	$	27,648	$	31,798

Long-Term Debt (Tables)

12 Months Ended

Dec. 31, 2016

Debt Disclosure [Abstract]

Summary of Long-Term Debt

Long-term debt consisted of the following (in thousands):

	December 31,
	2016			2015
Senior Notes	$	375,000		$	375,000
Less: Unamortized debt issuance costs		(8,141	)		(8,957	)
Net		366,859			366,043
Term Loan		418,625			422,875
Less: Unamortized discount and debt issuance costs		(12,578	)		(14,465	)
Net		406,047			408,410
Revolving Credit Facility		29,000			93,500
Less: Unamortized debt issuance costs		(2,023	)		(2,533	)
Net		26,977			90,967
Capital leases		543			817
Less: Current portion		(4,545	)		(4,524	)
Total long-term debt	$	795,881		$	861,713

Schedule of Maturities of Principal Amount of Long-Term Debt

Maturities of the principal amount of the Company’s long-term debt as of December 31, 2016 are as follows:


Years ending December 31,	(In thousands)
2017	$	4,545
2018		4,498
2019		4,250
2020		33,250
2021		4,250
Thereafter		772,375
	$	823,168

Schedule of Redemption Prices of Notes

Year	Percentage
2018		105.250	%
2019		103.500	%
2020		101.750	%
2021 and thereafter		100.000	%

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2016

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

The components of the Company’s provision for income taxes for the years ended December 31, 2016, 2015 and 2014 are presented below (amounts in thousands).

	2016			2015			2014
Current:
Federal	$	(12	)	$	(29	)	$	10
State		1,173			665			120
Local		739			557			55
Total current		1,900			1,193			185
Deferred:
Federal		12,881			(68,103	)		846
State		(1,448	)		(2,691	)		711
Local		(89	)		21			26
Total deferred		11,344			(70,773	)		1,583
Income tax (benefit) expense	$	13,244		$	(69,580	)	$	1,768

Schedule of Effective Income Tax Rate Reconciliation

The following is a reconciliation of the statutory federal income tax rate (benefit) to the Company’s effective tax rate for the years ended December 31, 2016, 2015 and 2014:

	2016				2015				2014
Federal statutory rate		35.0		%		35.0		%		(35.0	)	%
State and local taxes		4.3		%		1.0		%		(4.4	)	%
State tax rate adjustment		—		%		(3.3	)	%		—		%
Stock compensation		(2.0	)	%		—		%		—		%
Permanent items		1.5		%		0.4		%		3.6		%
Valuation allowance		(3.6	)	%		(180.5	)	%		77.3		%
Minority interest		0.1		%		0.2		%		1.2		%
Change in tax status		—		%		18.2		%		(28.0	)	%
Non-taxable gain on fair value adjustment		—		%		(27.9	)	%		—		%
Credits		(1.8	)	%		(1.0	)	%		(1.1	)	%
Other		1.3		%		1.9		%		0.5		%
Provision (benefit) for income taxes		34.8		%		(156.0	)	%		14.1		%

Schedule of Deferred Tax Assets and Liabilities

	2016			2015
Deferred tax assets:
Loss carryforwards	$	38,377		$	48,722
Accrued expenses		7,748			7,134
Fixed assets		6,327			8,697
Debt		9,991			11,611
Credit carryforwards		2,576			1,378
Stock-based compensation		1,216			701
Other		51			599
		66,286			78,842
Deferred tax liabilities:
Identified intangibles		(143,823	)		(145,053	)
Investment in partnerships		(2,742	)		(2,008	)
Prepaid expenses		(2,804	)		(1,906	)
Other		(100	)		(97	)
		(149,469	)		(149,064	)
Valuation allowance		(7,202	)		(8,575	)
Net deferred tax liabilities	$	(90,385	)	$	(78,797	)

Common Stock and Incentive Awards (Tables)

12 Months Ended

Dec. 31, 2016

Share Based Compensation [Abstract]

Summary of RSU Activity

A summary of the RSU activity for the years ended December 31, 2014, 2015 and 2016 is as follows:

	Equity Awards						Weighted-Average Grant Date Fair Value			Weighted-Average Remaining Contractual Life			Aggregate Fair Value
										(in years)			(in millions)
Unvested outstanding as of December 31, 2014		—				$		—	$		—	$		—
Granted		917,283						4.08
Vested		(89,900	)					4.03
Unvested outstanding as of December 31, 2015		827,383		⁽¹	⁾	$		4.09	$		2.12	$		3.40
Granted		410,694		⁽²	⁾			10.81
Vested		(255,707	)					5.83
Unvested outstanding as of December 31, 2016		982,370				$		6.45	$		1.41	$		6.33

(1)	Includes 475,409 of performance awards at 135% of target and 351,974 time-based awards at 100% of target all of which were granted in 2015. There were no RSU grants in 2014.

(2)	Includes 176,632 of performance awards at 96.5% of target and 234,062 time-based awards at 100% of target.

Summary of ERI Stock Option Activity

A summary of the ERI Stock Option activity for the years ended December 31, 2014, 2015 and 2016:

									Weighted-		Weighted-
									Average		Average
				Range of					Exercise		Remaining		Aggregate
	Options			Exercise Prices					Price		Contractual Life		Intrinsic Value
											(in years)		(in millions)
Outstanding as of MTR Merger Date		474,833		$	2.44	-	$	16.27	$	7.13
Exercised		(76,633	)	$	2.44	-	$	3.94	$	3.22
Outstanding and Exercisable as of December 31, 2014		398,200		$	2.44	-	$	16.27	$	7.88		4.54	$	0.2

Expired		(86,000	)				$	11.30	$	11.30
Outstanding and Exercisable as of December 31, 2015		312,200		$	2.44	-	$	16.27	$	6.94		3.47	$	1.3

Expired		(10,000	)				$	11.30	$	11.30
Exercised		(132,900	)	$	2.44	-	$	3.94	$	2.89
Outstanding and Exercisable as of December 31, 2016		169,300		$	2.44	-	$	16.27	$	9.94		0.86	$	1.2

Earnings per Share (Tables)

12 Months Ended

Dec. 31, 2016

Earnings Per Share Basic And Diluted [Abstract]

Schedule of Reconciliation of the Numerators and Denominators of the Basic and Diluted Net Income Per Share Computations

	2016		2015		2014
Net income (loss) available to common stockholders	$	24,802	$	114,183	$	(14,425	)
Shares outstanding:
Weighted average shares outstanding		47,033,311		46,550,042		29,901,405
Diluted shares outstanding		47,701,562		47,008,980		29,901,405
Basic net income (loss) per common share	$	0.53	$	2.45	$	(0.48	)
Diluted net income (loss) per common share	$	0.52	$	2.43	$	(0.48	)

Fair Value Measurements (Tables)

12 Months Ended

Dec. 31, 2016

Fair Value Disclosures [Abstract]

Schedule of estimated fair value of financial instruments

The estimated fair values of the Company’s financial instruments are as follows (amounts in thousands):

	December 31, 2016				December 31, 2015
	Carrying		Fair		Carrying		Fair
	Amount		Value		Amount		Value
Financial assets:
Cash and cash equivalents	$	61,029	$	61,029	$	78,278	$	78,278
Restricted cash		2,414		2,414		5,271		5,271
Financial liabilities:
Senior Notes	$	366,859	$	397,500	$	366,043	$	367,500
Term Loan		406,047		423,858		408,410		419,796
Credit Facility		26,977		29,000		90,967		93,500
Acquisition-related contingent considerations		496		496		529		529

Schedule of change in acquisition-related contingent consideration liability

The following table represents the change in acquisition‑related contingent consideration liabilities during the period from the MTR Merger Date to December 31, 2016 (amounts in thousands):

Balance as of MTR Merger Date	$		508
Amortization of present value discount (1)			38
Fair value adjustment for change in consideration expected to be paid (2)			(22	)
Settlements		—
Balance as of December 31, 2014			524
Amortization of present value discount (1)			52
Fair value adjustment for change in consideration expected to be paid (2)			38
Settlements			(85	)
Balance as of December 31, 2015			529
Amortization of present value discount (1)			70
Fair value adjustment for change in consideration expected to be paid (2)			(13	)
Settlements			(90	)
Balance as of December 31, 2016	$		496

(1)	Changes in present value are included as a component of interest expense in the consolidated statements of operations.

(2)	Fair value adjustments for changes in earn-out estimates are recorded as a component of general and administrative expense in the consolidated statements of operations.

Commitment and Contingencies (Tables)

12 Months Ended

Dec. 31, 2016

Commitments And Contingencies Disclosure [Abstract]

Schedule of Future Minimum Rental Payments for Operating Leases

The Company leases land and certain equipment, including some of our slot machines, timing and photo finish equipment, videotape and closed circuit television equipment, and certain pari‑mutuel equipment, under operating leases. Future minimum payments under non‑cancellable operating leases with initial terms of one year or more consisted of the following at December 31, 2016 (in thousands):

	Leases
2017	$	2,412
2018		1,974
2019		1,806
2020		1,320
2021		1,237
Thereafter		24,507
	$	33,256

Schedule of Ground Lease Expenses

The base rental portion of the ground lease is being amortized on a straight‑line basis. In addition to the base rent, the lease requires percentage rent based on adjusted gross receipts to the City of Shreveport and payments in lieu of admission fees to the City of Shreveport and the Bossier Parish School Board. Expenses under the terms of the ground lease are as follows (in thousands):

	For the year ended December 31,
	2016		2015		2014
Ground lease:
Base rent	$	585	$	585	$	585
Percentage rent		1,315		1,363		1,336
		1,900		1,948		1,921
Payment in lieu of admissions fees and school taxes	$	5,724	$	5,985	$	5,908

Segment Information (Tables)

12 Months Ended

Dec. 31, 2016

Segment Reporting [Abstract]

Schedule of Operating Data for Reportable Segments

The Company has aggregated its operating segments into three reportable segments: Eldorado Reno, Silver Legacy and Circus Reno as Nevada, Eldorado Shreveport as Louisiana, and Scioto Downs, Presque Isle and Mountaineer as Eastern.

	For the year ended December 31,
	2016			2015			2014
	(in thousands)
Revenues and expenses
Nevada:
Net operating revenues(a)	$	321,922		$	127,802		$	105,945
Expenses, excluding depreciation and corporate		(259,819	)		(107,723	)		(95,592	)
Loss on sale or disposal of property		(263	)		(3	)		—
Equity in income of unconsolidated affiliates		—			3,460			2,705
Acquisition charges		—			—			(6,298	)
Depreciation		(20,220	)		(9,547	)		(7,951	)
Operating income (loss)—Nevada	$	41,620		$	13,989		$	(1,191	)
Louisiana:
Net operating revenues	$	131,496		$	136,342		$	133,960
Expenses, excluding depreciation, amortization(a)		(100,298	)		(107,316	)		(112,068	)
Gain (loss) on sale or disposal of property		41			18			(84	)
Depreciation and amortization		(7,861	)		(7,621	)		(8,403	)
Operating income—Louisiana	$	23,378		$	21,423		$	13,405
Eastern:
Net operating revenues	$	439,478		$	455,640		$	124,168
Expenses, excluding depreciation, amortization and corporate		(350,312	)		(359,841	)		(100,808	)
(Loss) gain on sale or disposal of property		(669	)		33			—
Depreciation and amortization		(34,887	)		(39,341	)		(12,274	)
Operating income—Eastern	$	53,610		$	56,491		$	11,086
Corporate:
Corporate expenses	$	(19,880	)	$	(16,469	)	$	(4,617	)
Gain (loss) on sale or disposal of property		55			(54	)		—
Acquisition charges		(9,184	)		(2,452	)		(1,113	)
Depreciation and amortization		(481	)		(412	)		(15	)
Operating loss—Corporate	$	(29,490	)	$	(19,387	)	$	(5,745	)
Total Reportable Segments
Net operating revenues (a)	$	892,896		$	719,784		$	364,073
Expenses, excluding depreciation, amortization (a)		(730,309	)		(591,349	)		(313,085	)
Loss on sale or disposal of property		(836	)		(6	)		(84	)
Equity in income of unconsolidated affiliates		—			3,460			2,705
Acquisition charges		(9,184	)		(2,452	)		(7,411	)
Depreciation and amortization		(63,449	)		(56,921	)		(28,643	)
Operating income – Total Reportable Segments	$	89,118		$	72,516		$	17,555
Reconciliations to Consolidated Net Income (Loss):
Operating Income — Total Reportable Segments	$	89,118		$	72,516		$	17,555
Unallocated income and expenses:
Interest expense, net		(50,917	)		(61,558	)		(30,734	)
Gain on valuation of unconsolidated affiliate		—			35,582			—
Gain on termination of supplemental executive retirement plan assets of unconsolidated affiliate		—			—			715
Loss on early retirement of debt		(155	)		(1,937	)		(90	)
Non-controlling interest		—			—			(103	)
(Provision) benefit for income taxes		(13,244	)		69,580			(1,768	)
Net income (loss)	$	24,802		$	114,183		$	(14,425	)

(a)	Net revenues for Nevada and expenses for Louisiana are net of the elimination of $2.3 million of management and incentive fees received by Eldorado Reno and paid by Eldorado Shreveport for 2014. There were no such fees paid in 2015 and 2016.

Schedule of Capital Expenditures for Reportable Segments

	For the Year Ended December 31,
	2016		2015		2014
	(in thousands)
Capital Expenditures (a)
Nevada	$	22,812	$	4,682	$	3,475
Louisiana		5,842		4,032		3,273
Eastern (a)		18,491		26,556		3,816
Corporate		235		1,492		—
Total	$	47,380	$	36,762	$	10,564

(a)	Before reimbursements from the state of West Virginia for qualified capital expenditures of $4.2 million, $1.3 million and $0.8 million for the years ended December 31, 2016, 2015 and 2014, respectively. (see Note 6)

Schedule of Total Assets for Reportable Segments

	As of December 31,
	2016			2015
	(in thousands)
Total Assets
Nevada	$	377,688		$	376,760
Louisiana		128,427			135,403
Eastern		850,904			883,344
Corporate		407,557			495,202
Eliminating entries (a)		(470,532	)		(565,701	)
Total	$	1,294,044		$	1,325,008

(a)	Reflects the following eliminations for the periods indicated.

Intercompany receivables/payables	$	302,047	$	394,804
Net investment in Silver Legacy/Circus Reno		88,314		88,314
Net investment in and advances to Silver Legacy		56,500		56,500
Accrued interest on the above intercompany loan		10,938		11,521
Net investment in and advances to Eldorado Shreveport		7,733		8,482
Net investment in and advances to MTR Gaming		5,000		5,000
Reclass deferred tax assets against deferred tax liabilities		—		1,080
	$	470,532	$	565,701

Consolidating Condensed Financial Information (Tables)

12 Months Ended

Dec. 31, 2016

Condensed Financial Information Of Parent Company Only Disclosure [Abstract]

Consolidating Condensed Balance Sheet

The consolidating condensed balance sheet as of December 31, 2015 is as follows:

Balance Sheet

	Eldorado Resorts, Inc. (Parent Obligor)			Guarantor Subsidiaries		Non-Guarantor Subsidiaries			Consolidating and Eliminating Entries			Eldorado Resorts, Inc. Consolidated
Current assets	$	2,248		$	87,976	$	31,102		$	(5,147	)	$	116,179
Intercompany receivables		401,998			—		—			(401,998	)		—
Investment in and advances to unconsolidated affiliates		—			62,786		—			(61,500	)		1,286
Investments in subsidiaries		88,314			—		—			(88,314	)		—
Property and equipment, net		2,553			439,640		183,223			—			625,416
Other assets		89			575,466		6,572			—			582,127
Total assets	$	495,202		$	1,165,868	$	220,897		$	(556,959	)	$	1,325,008

Current liabilities	$	24,238		$	78,508	$	30,616		$	(27,652	)	$	105,710
Intercompany payables		—			389,272		(8,149	)		(381,123	)		—
Long-term debt, less current maturities		486,171			325,542		50,000			—			861,713
Other accrued liabilities		4,905			151,910		2,525			(72,422	)		86,918
Stockholders’ equity		(20,112	)		220,636		145,905			(75,762	)		270,667
Total liabilities and stockholders’ equity	$	495,202		$	1,165,868	$	220,897		$	(556,959	)	$	1,325,008

Consolidating Condensed Statement of Operations

The consolidating condensed statement of cash flows for the year ended December 31, 2015 is as follows:

Statement of Operations:

	Eldorado Resorts, Inc. (Parent Obligor)				Guarantor Subsidiaries			Non-Guarantor Subsidiaries				Consolidating and Eliminating Entries				Eldorado Resorts, Inc. Consolidated
Revenues:
Gaming and pari-mutuel commissions	$	—			$	612,229		$		11,029		$	—			$	623,258
Non-gaming		—				147,894				13,389			—				161,283
Gross revenues			—			760,123				24,418				—			784,541
Less promotional allowances			—			(62,113	)			(2,644	)			—			(64,757	)
Net revenues			—			698,010				21,774			—				719,784

Operating expenses:
Gaming and pari-mutuel commissions		—				362,011				5,534			—				367,545
Non-gaming		—				71,966				7,272			—				79,238
Marketing and promotions		—				30,100				1,127			—				31,227
General and administrative			13,738			109,808				3,553				(13,760	)		113,339
Depreciation and amortization			369			54,893				1,659			—				56,921
Total operating expenses			14,107			628,778				19,145				(13,760	)		648,270

Loss on disposal of assets		—				(6	)		—				—				(6	)
Acquisition charges			(2,368	)		(84	)		—				—				(2,452	)
Equity in income of unconsolidated affiliates		—				3,460			—				—				3,460
Operating (loss) income			(16,475	)		72,602				2,629				13,760			72,516

Interest expense, net			(10,613	)		(49,409	)			(1,536	)		—				(61,558	)
Gain on valuation of unconsolidated affiliate		—				35,582			—				—				35,582
Loss on early retirement of debt			(1,855	)		(82	)		—				—				(1,937	)
Net (loss) income before income taxes			(28,943	)		58,693				1,093				13,760			44,603
Income tax benefit		—				2,561			—					67,019			69,580
Net (loss) income	$		(28,943	)	$	61,254		$		1,093		$		80,779		$	114,183

Consolidating Condensed Statement of Cash Flows

The consolidating condensed statement of cash flows for the year ended December 31, 2015 is as follows:

Statement of Cash Flows

	Eldorado Resorts, Inc. (Parent Obligor)				Guarantor Subsidiaries				Non-Guarantor Subsidiaries				Consolidating and Eliminating Entries				Eldorado Resorts, Inc. Consolidated
Net cash (used in) provided by operating activities	$		(856	)	$		51,784		$		8,379		$		(2,592	)	$		56,715
INVESTING ACTIVITIES:
Capital expenditures, net of payables			(2,602	)			(33,920	)			(240	)		—					(36,762	)
Reimbursement of capital expenditures from West Virginia regulatory authorities		—					1,266			—				—					1,266
Investment in unconsolidated affiliate		—					(1,010	)		—				—					(1,010	)
Proceeds from sale of property and equipment		—					153			—				—					153
Decrease in restricted cash due to credit support deposit		—					2,500			—				—					2,500
(Increase) Decrease in other assets, net			(89	)			1,993				(42	)			(1,747	)			115
Net cash (used) acquired in business combinations			(211,813	)			—				—				86,797				(125,016	)
Net cash (used in) provided by investing activities			(214,504	)			(29,018	)			(282	)			85,050				(158,754	)
FINANCING ACTIVITIES:
Proceeds from long-term debt borrowings			800,000			—				—				—					800,000
Borrowings under Revolving Credit Facility			131,000			—				—				—					131,000
Payments under Revolving Credit Facility			(37,500	)		—				—				—					(37,500	)
Principal payments under Senior Notes			(2,125	)		—				—				—					(2,125	)
Retirement of long-term debt			(649,538	)			(79,126	)		—				—					(728,664	)
Principal payments on capital leases		—					(88	)		—				—					(88	)
Debt issuance costs			(25,820	)		—				—				—					(25,820	)
Call premium on early retirement of debt		—					(44,090	)		—				—					(44,090	)
Net proceeds from (payments to) related parties		—					73,036				(5,832	)			(67,204	)		—
Net cash provided by (used in) financing activities			216,017				(50,268	)			(5,832	)			(67,204	)			92,713
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS			657				(27,502	)			2,265				15,254				(9,326	)
CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR		—					87,604				15,254				(15,254	)			87,604
CASH AND CASH EQUIVALENTS, END OF YEAR	$		657		$		60,102		$		17,519		$		—		$		78,278

Quarterly Data (Unaudited) (Tables)

12 Months Ended

Dec. 31, 2016

Quarterly Financial Data [Abstract]

Quarterly Data (Unaudited)

	Quarter Ended
	March 31,			June 30,			September 30,			December 31,
	(Dollars in thousands, except per share amounts)
2016:
Revenues	$	234,551		$	255,010		$	266,256		$	227,379
Less—promotional allowances		(20,985	)		(23,695	)		(24,691	)		(20,929	)
Net revenues		213,566			231,315			241,565			206,450
Operating expenses		194,854			200,768			208,731			189,405
Operating income		18,263			29,655			28,109			13,091
Net income	$	3,370		$	10,791		$	9,682		$	959
Basic net income per common share	$	0.07		$	0.23		$	0.21		$	0.02
Diluted net income per common share	$	0.07		$	0.23		$	0.20		$	0.02
Weighted average shares outstanding—basic		46,933,094			47,071,608			47,193,120			47,105,744
Weighted average shares outstanding—diluted		47,534,761			47,721,075			47,834,644			47,849,554

	Quarter Ended
	March 31,			June 30,			September 30,			December 31,
	(Dollars in thousands, except per share amounts)
2015:
Revenues	$	182,809		$	198,356		$	199,536		$	203,840
Less—promotional allowances		(15,358	)		(15,723	)		(15,996	)		(17,680	)
Net revenues		167,451			182,633			183,540			186,160
Operating expenses		154,766			160,430			161,610			171,464
Operating income		12,084			23,059			24,092			13,281
Net (loss) income	$	(6,164	)	$	4,795		$	5,399		$	110,153
Basic net (loss) income per common share	$	(0.13	)	$	0.10		$	0.12		$	2.36
Diluted net (loss) income per common share	$	(0.13	)	$	0.10		$	0.12		$	2.33
Weighted average shares outstanding—basic		46,494,638			46,516,614			46,516,614			46,670,735
Weighted average shares outstanding—diluted		46,494,638			46,657,618			46,763,589			47,227,127

	Quarter Ended
	March 31,			June 30,			September 30,			December 31,
	(Dollars in thousands, except per share amounts)
2014:
Revenues	$	67,083		$	72,725		$	90,528		$	179,936
Less—promotional allowances		(10,053	)		(10,976	)		(11,579	)		(15,841	)
Net revenues		57,030			61,749			78,949			164,095
Operating expenses		53,726			56,054			72,943			156,755
Operating income		1,552			6,775			2,778			6,450
Net (loss) income	$	(2,333	)	$	2,909		$	(4,064	)	$	(10,834	)
Basic and diluted net (loss) income per common share	$	(0.10	)	$	0.12		$	(0.16	)	$	(0.23	)
Weighted average shares outstanding—basic and diluted		23,311,492			23,311,492			26,075,022			46,441,249

Organization and Basis of Presentation - Additional information (Details)					12 Months Ended
	Oct. 13, 2016 USD ($)	Sep. 19, 2016 USD ($) property $ / shares shares	Aug. 22, 2016 USD ($)	Sep. 01, 2014 USD ($)	Dec. 31, 2016 USD ($) item	Dec. 31, 2015 USD ($)	Dec. 31, 2014 USD ($)	Nov. 24, 2015	Nov. 23, 2015	Aug. 31, 2014	Jul. 28, 1995	Jul. 27, 1995	Feb. 28, 1994
Organization and Basis of Presentation
Acquisition charges					$ 9,184,000	$ 2,452,000	$ 7,411,000
Silver Legacy Joint Venture
Organization and Basis of Presentation
Ownership interest (as a percent)					50.00%			50.00%				48.10%
Merger Agreement
Organization and Basis of Presentation
Number of properties acquired \| property		12
Isle of Capri Casino Hotel Lake Charles
Organization and Basis of Presentation
Aggregate sales consideration			$ 134,500,000
Lady Luck Casino Marquette
Organization and Basis of Presentation
Cash consideration received	$ 40,000,000
ELLC
Organization and Basis of Presentation
Ownership percentage allowed to be acquired								3.80%			3.80%
ELLC \| Silver Legacy Joint Venture
Organization and Basis of Presentation
Ownership interest (as a percent)													50.00%
Ownership percentage allowed to be acquired											50.00%
Eldorado Casino Shreveport Joint Venture
Organization and Basis of Presentation
Number of rooms in suite art deco-style hotel \| item					403
Resorts \| Silver Legacy Joint Venture
Organization and Basis of Presentation
Ownership interest (as a percent)									48.10%
Resorts \| Tamarack
Organization and Basis of Presentation
Ownership interest (as a percent)										21.30%
Gain (loss) on distribution of interest in equity method investment				$ 0
Equity method investment distributed carrying amount				$ 5,500,000
Resorts \| Merger Agreement
Organization and Basis of Presentation
Termination fee		$ 60,000,000
Isle Of Capri
Organization and Basis of Presentation
Acquisition charges					$ 8,500,000
Isle Of Capri \| Merger Agreement
Organization and Basis of Presentation
Election share price (in dollars per share) \| $ / shares		$ 23.00
Election amount (in shares) \| shares		1.638
Cash election exchange rate (as a percent)		58.00%
Stock election exchange rate (as a percent)		42.00%
Termination right extension (in days)		90 days
Termination fee		$ 30,000,000
JP Morgan Chase Bank, N.A \| Commitment Letter \| Senior Unsecured Notes
Organization and Basis of Presentation
Borrowing capacity		375,000,000
JP Morgan Chase Bank, N.A \| Commitment Letter \| Senior Unsecured Bridge Loan
Organization and Basis of Presentation
Borrowing capacity		375,000,000
JP Morgan Chase Bank, N.A \| Commitment Letter \| New Credit Facility
Organization and Basis of Presentation
Borrowing capacity		1,750,000,000
JP Morgan Chase Bank, N.A \| Commitment Letter \| New Term Loan
Organization and Basis of Presentation
Borrowing capacity		1,450,000,000
JP Morgan Chase Bank, N.A \| Commitment Letter \| New Revolving Credit Facility
Organization and Basis of Presentation
Borrowing capacity		$ 300,000,000

Summary of Significant Accounting Policies - Additional Information (Details)	12 Months Ended
	Dec. 31, 2016 USD ($) location segment	Dec. 31, 2015 USD ($)	Dec. 31, 2014 USD ($)	Nov. 24, 2015	Jul. 27, 1995
Investment in Unconsolidated Affiliates
Impairment charge	$ 0	$ 0	$ 0
Goodwill and Intangible Asset Impairment
Impairment of goodwill and indefinite-lived intangible assets	0	0	0
Advertising
Advertising Costs	$ 40,600,000	31,200,000	22,000,000
Segment Reporting
Number of geographical regions \| location	3
Number of reportable segments \| segment	3
Capitalized Interest
Capitalized interest costs.	$ 0	200,000	0
Recently Issued Accounting Pronouncements
Reduction in income tax expense	13,244,000	(69,580,000)	$ 1,768,000
Excess tax benefit		0
ASU No. 2016-09
Recently Issued Accounting Pronouncements
Reduction in income tax expense	$ (800,000)
Silver Legacy Joint Venture
Investment in Unconsolidated Affiliates
Ownership interest (as a percent)	50.00%			50.00%	48.10%
Accounts Receivable
Accounts Receivable and Credit Risk
Concentration Risk, Credit Risk, Financial Instruments	$ 0	$ 0
Nevada Department of Insurance
Restricted Cash
Certificates of deposit	$ 628,000
Debt instrument extended, maturity date	Jan. 28, 2018
Certificates of Deposit \| Nevada Department of Insurance
Restricted Cash
Certificates of deposit, maturity date	Jan. 28, 2017
Certificates of Deposit \| West Virginia Division of Environmental Protection
Restricted Cash
Certificates of deposit, maturity date	Nov. 27, 2017
Deposit One \| West Virginia Division of Environmental Protection
Restricted Cash
Certificates of deposit	$ 157,000
Deposit Two \| West Virginia Division of Environmental Protection
Restricted Cash
Certificates of deposit	$ 97,000

Summary of Significant Accounting Policies - Schedule of Property, Plant and Equipment, Estimated Useful Life (Details)	12 Months Ended
	Dec. 31, 2016
Riverboat
Property Plant And Equipment [Line Items]
Property, plant and equipment, useful life	25 years
Minimum \| Buildings and Improvements
Property Plant And Equipment [Line Items]
Property, plant and equipment, useful life	10 years
Minimum \| Land Improvements
Property Plant And Equipment [Line Items]
Property, plant and equipment, useful life	10 years
Minimum \| Furniture, Fixtures and Equipment
Property Plant And Equipment [Line Items]
Property, plant and equipment, useful life	3 years
Maximum \| Buildings and Improvements
Property Plant And Equipment [Line Items]
Property, plant and equipment, useful life	40 years
Maximum \| Land Improvements
Property Plant And Equipment [Line Items]
Property, plant and equipment, useful life	20 years
Maximum \| Furniture, Fixtures and Equipment
Property Plant And Equipment [Line Items]
Property, plant and equipment, useful life	20 years

Summary of Significant Accounting Policies - Schedule of Retail Value of Complimentary Services (Details) - USD ($) $ in Thousands	3 Months Ended												12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Schedule of Retail Value of Complimentary Services [Line Items]
Promotional Allowances	$ 20,929	$ 24,691	$ 23,695	$ 20,985	$ 17,680	$ 15,996	$ 15,723	$ 15,358	$ 15,841	$ 11,579	$ 10,976	$ 10,053	$ 90,300	$ 64,757	$ 48,449
Food and Beverage
Schedule of Retail Value of Complimentary Services [Line Items]
Promotional Allowances													56,335	44,998	33,182
Hotel
Schedule of Retail Value of Complimentary Services [Line Items]
Promotional Allowances													27,070	15,711	12,582
Others
Schedule of Retail Value of Complimentary Services [Line Items]
Promotional Allowances													$ 6,895	$ 4,048	$ 2,685

Summary of Significant Accounting Policies - Schedule of Cost of Complimentary Services (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Schedule of Cost of Complimentary Services [Line Items]
Costs and Expenses	$ 54,037	$ 40,188	$ 32,080
Food and Beverage
Schedule of Cost of Complimentary Services [Line Items]
Costs and Expenses	39,288	31,220	25,190
Hotel
Schedule of Cost of Complimentary Services [Line Items]
Costs and Expenses	10,077	6,638	5,030
Others
Schedule of Cost of Complimentary Services [Line Items]
Costs and Expenses	$ 4,672	$ 2,330	$ 1,860

Reno Acquisition, MTR Merger and Final Purchase Accounting - Additional Information (Details) - USD ($)		1 Months Ended	3 Months Ended												12 Months Ended
	Nov. 24, 2015	Nov. 24, 2015	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Sep. 19, 2014
Purchase Consideration Calculation Abstract
Purchase consideration															$ 72,500,000
Decrease in property and equipment															1,300,000
Estimated fair values of the assets acquired and liabilities assumed
Goodwill	$ 0	$ 0	$ 66,826,000				$ 66,826,000								66,826,000	$ 66,826,000
Net revenues			206,450,000	$ 241,565,000	$ 231,315,000	$ 213,566,000	186,160,000	$ 183,540,000	$ 182,633,000	$ 167,451,000	$ 164,095,000	$ 78,949,000	$ 61,749,000	$ 57,030,000	892,896,000	719,784,000	$ 361,823,000
Net income (loss)			959,000	$ 9,682,000	$ 10,791,000	$ 3,370,000	110,153,000	$ 5,399,000	$ 4,795,000	$ (6,164,000)	$ (10,834,000)	$ (4,064,000)	$ 2,909,000	$ (2,333,000)	24,802,000	114,183,000	$ (14,425,000)
Silver Legacy Joint Venture
Estimated fair values of the assets acquired and liabilities assumed
Net revenues		13,500,000
Net income (loss)		(300,000)
Resorts
Purchase Consideration Calculation Abstract
Purchase consideration															223,600,000
Circus Reno
Estimated fair values of the assets acquired and liabilities assumed
Net revenues		8,300,000
Net income (loss)		$ 1,400,000
MTR Gaming
Purchase Consideration Calculation Abstract
Purchase consideration															103,000,000
Estimated fair values of the assets acquired and liabilities assumed
Goodwill			$ 66,826,000				$ 66,826,000								$ 66,826,000	$ 66,826,000		$ 66,826,000
Galleon \| Silver Legacy Joint Venture
Purchase Consideration Calculation Abstract
Ownership interest held by former members of subsidiary (as a percent)	50.00%

Reno Acquisition, MTR Merger and Final Purchase Accounting - Schedule of Purchase Consideration Calculation (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2016 USD ($)
Purchase Consideration Calculation Abstract
Closing Silver Legacy and Circus Reno net working capital	$ 8,200
Purchase consideration	72,500
Resorts
Purchase Consideration Calculation Abstract
Cash consideration paid by ERI for MGM’s 50% equity interest and MGM’s member note	72,500
Fair value of ERI’s pre-existing 50% equity interest	56,500
Settlement of Silver Legacy’s long-term debt	87,854
Prepayment penalty	1,831
Closing Silver Legacy and Circus Reno net working capital	8,235
Reverse member note	(6,107)
Deferred tax liability	2,769
Purchase consideration	223,582
Resorts \| Silver Legacy Joint Venture
Purchase Consideration Calculation Abstract
Cash consideration paid by ERI for MGM’s 50% equity interest and MGM’s member note	56,500
Fair value of ERI’s pre-existing 50% equity interest	56,500
Settlement of Silver Legacy’s long-term debt	87,854
Prepayment penalty	1,831
Closing Silver Legacy and Circus Reno net working capital	6,124
Reverse member note	(6,107)
Deferred tax liability	2,769
Purchase consideration	205,471
Resorts \| Circus Reno
Purchase Consideration Calculation Abstract
Cash consideration paid by ERI for MGM’s 50% equity interest and MGM’s member note	16,000
Closing Silver Legacy and Circus Reno net working capital	2,111
Purchase consideration	$ 18,111

Reno Acquisition, MTR Merger and Final Purchase Accounting - Schedule of Purchase Consideration Calculation (Parenthetical) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2016 USD ($)
Purchase Consideration Calculation Abstract
Purchase consideration	$ 72,500
Final working capital adjustment	8,200
Silver Legacy Joint Venture
Estimated fair values of the assets acquired and liabilities assumed
Accrued interest	1,600
Resorts
Purchase Consideration Calculation Abstract
Prepayment penalty	1,831
Purchase consideration	223,582
Final working capital adjustment	8,235
Resorts \| Silver Legacy Joint Venture
Purchase Consideration Calculation Abstract
Prepayment penalty	1,831
Purchase consideration	205,471
Final working capital adjustment	6,124
Short-term Debt \| Silver Legacy Joint Venture
Estimated fair values of the assets acquired and liabilities assumed
Long-term debt	5,000
Long-term Debt \| Silver Legacy Joint Venture
Estimated fair values of the assets acquired and liabilities assumed
Long-term debt	75,500
Member notes \| Silver Legacy Joint Venture
Estimated fair values of the assets acquired and liabilities assumed
Long-term debt	$ 11,500
Purchase Consideration Calculation Abstract
Percentage of debt assumed	50.00%

Reno Acquisition, MTR Merger and Final Purchase Accounting - Summary of the Final Purchase Price Accounting of the Assets Acquired and Liabilities Assumed at the Merger Date (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015	Nov. 24, 2015	Sep. 19, 2014
Estimated fair values of the assets acquired and liabilities assumed
Current and other assets, net	$ 23,740,000
Property and equipment	183,033,000
Goodwill	66,826,000	$ 66,826,000	$ 0
Intangible assets	6,000,000
Other noncurrent assets	10,809,000
Net assets acquired	223,582,000
Silver Legacy Joint Venture
Estimated fair values of the assets acquired and liabilities assumed
Current and other assets, net	21,625,000
Property and equipment	168,037,000
Intangible assets	5,000,000
Other noncurrent assets	10,809,000
Net assets acquired	205,471,000
Circus Reno
Estimated fair values of the assets acquired and liabilities assumed
Current and other assets, net	2,115,000
Property and equipment	14,996,000
Intangible assets	1,000,000
Net assets acquired	18,111,000
MTR Gaming
Estimated fair values of the assets acquired and liabilities assumed
Current and other assets, net				$ 75,031,000
Property and equipment				289,211,000
Goodwill	$ 66,826,000	$ 66,826,000		66,826,000
Intangible assets				473,000,000
Other noncurrent assets				20,381,000
Total assets				924,449,000
Current liabilities				46,446,000
Long-term debt				624,877,000
Deferred income taxes				143,104,000
Other noncurrent liabilities				7,011,000
Total liabilities assumed				821,438,000
Net assets acquired				$ 103,011,000

Reno Acquisition, MTR Merger and Final Purchase Accounting - Summary of the Final Purchase Price Accounting of the Assets Acquired and Liabilities Assumed at the Merger Date (Parenthetical) (Details) - USD ($) $ in Thousands		12 Months Ended
	Sep. 19, 2014	Dec. 31, 2016
MTR Gaming
Estimated fair values of the assets acquired and liabilities assumed
Long-term debt, gross	$ 624,877
MTR Gaming \| 11.55 Senior Secured Second Lien Notes
Estimated fair values of the assets acquired and liabilities assumed
Long-term debt, gross	$ 570,700
Loyalty Program
Purchase Consideration Calculation Abstract
Amortization period	1 year	1 year
Trade Names
Purchase Consideration Calculation Abstract
Amortization period	3 years 6 months

Reno Acquisition, MTR Merger and Final Purchase Accounting - Unaudited Pro Forma Information - (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Pro Forma Information
Net revenues	$ 901,455	$ 908,415
Net income	$ 97,783	$ 40,552
Net income per common share:
Basic (in dollars per share)	$ 2.10	$ 0.87
Diluted (in dollars per share)	$ 2.08	$ 0.87
Weighted shares outstanding:
Basic (in shares)	46,550,042	46,426,714
Diluted (in shares)	47,008,980	46,509,008

Accounts Receivable - Schedule of Accounts Receivable (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Receivables [Abstract]
Accounts receivable	$ 15,915	$ 12,055
Allowance for doubtful accounts	(1,221)	(2,074)
Total	$ 14,694	$ 9,981

Investment in Unconsolidated Affiliates - Additional Information (Details)			1 Months Ended	8 Months Ended		11 Months Ended	12 Months Ended
	Sep. 01, 2014 USD ($)	Jul. 28, 1995 USD ($) shares	Dec. 31, 2014 USD ($)	Sep. 01, 2014 USD ($)	Aug. 31, 2014 item	Nov. 23, 2015 USD ($)	Dec. 31, 2016 USD ($) a room	Dec. 31, 2015 USD ($)	Dec. 31, 2014 USD ($)	Nov. 24, 2015	Aug. 31, 2015 USD ($)	Dec. 16, 2013 USD ($)	Jul. 27, 1995	Feb. 28, 1994
Investment in Unconsolidated Affiliates
Investments in and advance to affiliates, subsidiaries, associates, and joint ventures							$ 1,286,000	$ 1,286,000
Net income (loss) attributable to non-controlling interest									$ 103,000
Total consideration paid							$ 72,500,000
Collateral deposits											$ 5,000,000
Restricted cash			$ 2,500,000						2,500,000
Equity in income (loss) of unconsolidated affiliate								$ 3,460,000	2,705,000
Silver Legacy Joint Venture
Investment in Unconsolidated Affiliates
Ownership interest (as a percent)							50.00%			50.00%			48.10%
Non-controlling ownership interest (as a percent)		100.00%
Valuation of unconsolidated affiliate						$ 35,582,000	$ 35,600,000
Acquisition of non-controlling interest (in shares) \| shares		373,135
Total consideration paid		$ 3,600,000
Collateral deposits			5,000,000						5,000,000
Return of collateral deposit			2,500,000
Equity in income (loss) of unconsolidated affiliate						$ 3,460,000			1,985,000
Silver Legacy Joint Venture \| New Silver Legacy Credit Facility
Investment in Unconsolidated Affiliates
New senior secured term loan facility												$ 90,500,000
Tamarack
Investment in Unconsolidated Affiliates
Equity in income (loss) of unconsolidated affiliate				$ 720,000
Number of members from parent company managing business and affairs \| item					4
Number of unaffiliated third parties managing business and affairs \| item					3
ELLC
Investment in Unconsolidated Affiliates
Non-controlling ownership interest (as a percent)													96.20%
Ownership percentage allowed to be acquired		3.80%								3.80%
ELLC \| Silver Legacy Joint Venture
Investment in Unconsolidated Affiliates
Ownership interest (as a percent)														50.00%
Ownership percentage allowed to be acquired		50.00%
Credit support obligation reduced			2,500,000
Galleon \| Silver Legacy Joint Venture
Investment in Unconsolidated Affiliates
Credit support obligation reduced			$ 2,500,000
Resorts
Investment in Unconsolidated Affiliates
Total consideration paid							$ 223,582,000
Resorts \| Silver Legacy Joint Venture
Investment in Unconsolidated Affiliates
Ownership interest (as a percent)						48.10%
Resorts \| Tamarack
Investment in Unconsolidated Affiliates
Ownership interest (as a percent)					21.30%
Equity in income (loss) of unconsolidated affiliate									$ 700,000
Gain (loss) on distribution of interest in equity method investment	$ 0
Equity method investment distributed carrying amount	$ 5,500,000			$ 5,500,000
Resorts \| Tamarack \| Carano
Investment in Unconsolidated Affiliates
Equity ownership percentage					26.30%
Other Investors
Investment in Unconsolidated Affiliates
Variable interest entity, ownership percentage							42.10%
Number of new rooms to be developed \| room							118
Cash							$ 1,000,000
Land \| a							2.4
Estimated cost of hotel construction							$ 16,000,000

Investment in Unconsolidated Affiliates - Summary of Information for the Company's Investment in and Advances (Details) - USD ($) $ in Thousands	11 Months Ended	12 Months Ended
	Nov. 23, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Summary of company's equity investment
Equity in income of unconsolidated affiliate			$ 3,460	$ 2,705
Gain on termination of supplemental executive retirement plan of unconsolidated affiliate				715
Minimum pension liability adjustment of unconsolidated affiliate				(1,772)
Silver Legacy Joint Venture
Summary of company's equity investment
Beginning balance	$ 14,009		$ 14,009	13,081
Equity in income of unconsolidated affiliate	3,460			1,985
Gain on termination of supplemental executive retirement plan of unconsolidated affiliate				715
Minimum pension liability adjustment of unconsolidated affiliate				(1,772)
Valuation of unconsolidated affiliate	35,582	$ 35,600
Net acquisition of non-controlling interest	3,449
Ending balance	$ 56,500			$ 14,009

Investment in Unconsolidated Affiliates - Summary of Balance Sheet Information (Details) - Silver Legacy Joint Venture $ in Thousands	Dec. 31, 2014 USD ($)
Balance sheet information
Current assets	$ 30,563
Property and equipment, net	190,592
Other assets, net	6,412
Total assets	227,567
Current liabilities	18,707
Long-term liabilities	89,322
Partners’ equity	119,538
Total liabilities and partners’ equity	$ 227,567

Investment in Unconsolidated Affiliates - Summary of Results of Operations (Details) - USD ($) $ in Thousands	8 Months Ended	11 Months Ended	12 Months Ended
	Sep. 01, 2014	Nov. 23, 2015	Dec. 31, 2014
Silver Legacy Joint Venture
Unaudited results of operations
Net revenues		$ 117,029	$ 127,095
Operating expenses		(90,608)	(112,086)
Operating income		26,421	15,009
Other expense		(19,226)	(9,607)
Net income		$ 7,195	$ 5,402
Tamarack
Unaudited results of operations
Net revenues	$ 12,908
Operating expenses	(9,431)
Operating income	3,477
Other expense	(45)
Net income	$ 3,432

Investment in Unconsolidated Affiliates - Summary of Information for the Company's Equity Investment (Details) - USD ($) $ in Thousands	8 Months Ended	12 Months Ended
	Sep. 01, 2014	Dec. 31, 2015	Dec. 31, 2014
Summary of company's equity investment
Equity in income of unconsolidated affiliate		$ 3,460	$ 2,705
Ending balance		$ 1,286
Tamarack
Summary of company's equity investment
Beginning balance	$ 5,268		$ 5,268
Member’s distribution	(509)
Equity in income of unconsolidated affiliate	720
Liquidation of investment	$ (5,479)

Property and Equipment - Summary of Property and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Property Plant And Equipment [Line Items]
Property and equipment, gross	$ 985,202	$ 949,963
Less—Accumulated depreciation and amortization	(372,860)	(324,547)
Property and equipment, net	612,342	625,416
Land and Improvements
Property Plant And Equipment [Line Items]
Property and equipment, gross	54,604	54,633
Building and Other Leasehold Improvements
Property Plant And Equipment [Line Items]
Property and equipment, gross	628,390	619,614
Riverboat
Property Plant And Equipment [Line Items]
Property and equipment, gross	40,148	39,027
Furniture, Fixtures and Equipment
Property Plant And Equipment [Line Items]
Property and equipment, gross	251,504	229,798
Furniture, Fixtures and Equipment Held Under Capital Leases
Property Plant And Equipment [Line Items]
Property and equipment, gross	3,571	4,199
Construction in Progress
Property Plant And Equipment [Line Items]
Property and equipment, gross	$ 6,985	$ 2,692

Property and Equipment - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Property Plant And Equipment [Line Items]
Depreciation, depletion and amortization, nonproduction	$ 63,449,000	$ 56,921,000	$ 28,643,000
Depreciation expense including amortization expense on capital leases		51,000,000	26,900,000
Capital expenditure reimbursed by West Virginia Racing Commission	4,207,000	1,266,000	$ 799,000
Mountaineer
Property Plant And Equipment [Line Items]
Capital expenditure reimbursed by West Virginia Racing Commission	700,000
Amount of qualified capital expenditure reimbursed by West Virginia Lottery Commission	1
Amount of qualified capital expenditure submitted for reimbursement by West Virginia Lottery Commission	2
Qualified capital expenditure reimbursed	3,500,000
Modernization fund grants eligibility fund	3,400,000
Assets Acquired Under Capital Lease
Property Plant And Equipment [Line Items]
Accumulated, depreciation and amortization	2,900,000	$ 3,300,000
Capital Leases
Property Plant And Equipment [Line Items]
Depreciation, depletion and amortization, nonproduction	$ 58,900,000

Other and Intangible Assets, Net - Schedule of Other and Intangible Assets, Net (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015	Nov. 24, 2015
Finite Lived And Indefinite Lived Intangible Assets By Major Class [Line Items]
Goodwill	$ 66,826,000	$ 66,826,000	$ 0
Intangible assets, excluding goodwill- gross	499,574,000	499,574,000
Total other intangible assets	487,498,000	492,033,000
Non-operating real property	14,219,000	16,314,000
Land held for development	906,000	906,000
Other	9,214,000	6,048,000
Total other assets, net	10,120,000	6,954,000
Trade Names
Finite Lived And Indefinite Lived Intangible Assets By Major Class [Line Items]
Finite intangible assets, excluding goodwill- gross	9,800,000	9,800,000
Accumulated amortization	(4,376,000)	(2,462,000)
Loyalty Programs
Finite Lived And Indefinite Lived Intangible Assets By Major Class [Line Items]
Finite intangible assets, excluding goodwill- gross	7,700,000	7,700,000
Accumulated amortization	(7,700,000)	(5,079,000)
Gaming licenses (Indefinite-lived)
Finite Lived And Indefinite Lived Intangible Assets By Major Class [Line Items]
Indefinite intangible assets, excluding goodwill- gross	$ 482,074,000	$ 482,074,000

Other and Intangible Assets, Net - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Nov. 24, 2015	Sep. 19, 2014
Trade names and customer loyalty program
Goodwill	$ 66,826,000	$ 66,826,000		$ 0
NON-OPERATING REAL PROPERTY	14,219,000	16,314,000
LOSS ON SALE OR DISPOSAL OF PROPERTY	(836,000)	(6,000)	$ (84,000)
Impairments of goodwill, gaming licenses and trade names	$ 0	0	$ 0
Trade Names
Trade names and customer loyalty program
Finite-lived intangible asset, useful life	3 years 6 months
Amortization expense	$ 1,900,000
Loyalty Program
Trade names and customer loyalty program
Finite-lived intangible asset, useful life	1 year
Amortization expense	$ 2,600,000
Trade Names and Loyalty Program
Trade names and customer loyalty program
2017	1,900,000
2018	400,000
Presque Isle Downs
Trade names and customer loyalty program
Proceeds from sale of land	2,100,000
LOSS ON SALE OR DISPOSAL OF PROPERTY	100,000
Gaming licenses (Indefinite-lived)
Trade names and customer loyalty program
Indefinite intangible assets, excluding goodwill- gross	482,074,000	482,074,000
Gaming licenses (Indefinite-lived) \| Eldorado Shreveport
Trade names and customer loyalty program
Indefinite intangible assets, excluding goodwill- gross	20,600,000	20,600,000
Gaming licenses (Indefinite-lived) \| Mountaineer, Presque Isle Downs and Scioto Downs
Trade names and customer loyalty program
Indefinite intangible assets, excluding goodwill- gross	461,500,000	461,500,000
MTR Gaming
Trade names and customer loyalty program
Goodwill	$ 66,826,000	$ 66,826,000			$ 66,826,000

Accrued Other Liabilities - Schedule of Accrued Other Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Payables And Accruals [Abstract]
Accrued insurance and medical claims	$ 3,228	$ 3,472
Unclaimed chips	1,946	2,320
Accrued purses and track related liabilities	1,007	3,758
Jackpot liabilities and other accrued gaming promotions	6,678	5,837
Player's point liabilities	2,989	3,434
Construction payables	4,005	1,911
Other	7,795	11,066
Total accrued other liabilities	$ 27,648	$ 31,798

Long-Term Debt - Summary of Long-Term Debt (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015	Jul. 23, 2015
Long-term debt
Long-term Debt	$ 823,168
Capital leases	543	$ 817
Less: Current portion	(4,545)	(4,524)
Long-term debt, noncurrent	795,881	861,713
Senior Notes
Long-term debt
Long-term debt, gross	375,000	375,000	$ 375,000
Less: Unamortized debt issuance costs	(8,141)	(8,957)
Long-term Debt	366,859	366,043
Term Loan
Long-term debt
Long-term debt, gross	418,625	422,875
Less: Unamortized discount and debt issuance costs	(12,578)	(14,465)
Long-term Debt	406,047	408,410
Revolving Credit Facility
Long-term debt
Long-term debt, gross	29,000	93,500
Less: Unamortized debt issuance costs	(2,023)	(2,533)
Long-term Debt	$ 26,977	$ 90,967

Long-Term Debt - Additional Information (Details) - USD ($)		12 Months Ended
	Jul. 23, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Jul. 31, 2015
Long-term debt
Debt issuance costs and discount					$ 25,800,000
Amortization of debt issuance costs and discount		$ 3,500,000
Gain (loss) on retirement of debt		(155,000)	$ (1,937,000)	$ (90,000)
Borrowings under Revolving Credit Facility		$ 73,000,000	131,000,000
Maximum required leverage ratio, from January 1, 2017 to December 31, 2017		600.00%
Maximum required leverage ratio, after December 31, 2017		500.00%
Minimum required interest coverage ratio, January 1, 2017 to December 31, 2017		275.00%
Minimum required interest coverage ratio, after December 31, 2017		300.00%
Term Loan
Long-term debt
New senior secured term loan facility	$ 425,000,000
Term of debt	7 years
Amount outstanding		$ 418,600,000
Interest rate		4.25%
Term Loan \| LIBOR
Long-term debt
Spread on variable rate (as a percent)		3.25%
Floor rate (as a percent)		1.00%
Term Loan \| Base rate
Long-term debt
Spread on variable rate (as a percent)		2.25%
Revolving Credit Facility
Long-term debt
New senior secured term loan facility	$ 150,000,000
Term of debt	5 years
Borrowings under Revolving Credit Facility	$ 40,000,000
Amount outstanding		$ 29,000,000
Available borrowing capacity		$ 121,000,000
Interest rate		4.88%
Commitment fee on unused portion of the credit facility		0.50%
Notes \| Prior to August 1, 2018
Long-term debt
Redemption price on notes redeemed (as a percent)	100.00%
Minimum \| Revolving Credit Facility \| LIBOR
Long-term debt
Spread on variable rate (as a percent)		2.50%
Minimum \| Revolving Credit Facility \| Base rate
Long-term debt
Spread on variable rate (as a percent)		1.50%
Maximum \| Revolving Credit Facility \| LIBOR
Long-term debt
Spread on variable rate (as a percent)		3.25%
Maximum \| Revolving Credit Facility \| Base rate
Long-term debt
Spread on variable rate (as a percent)		2.25%
Resorts Senior Secured Notes
Long-term debt
Amortization expense of deferred financing costs			500,000
Senior Notes
Long-term debt
Long-term debt, gross	$ 375,000,000	$ 375,000,000	$ 375,000,000
Interest rate (as a percent)	7.00%
Percentage of issue price of principal amount	100.00%
Debt instrument, maturity date		Aug. 01, 2023
Proceeds from debt, net	$ 50,000,000
Gain (loss) on retirement of debt	$ 1,900,000
Senior Notes \| Prior to August 1, 2018
Long-term debt
Redemption price on notes redeemed (as a percent)	107.00%
Percentage of issue price of principal amount	101.00%
Percentage of repurchase	100.00%
Senior Notes \| Minimum
Long-term debt
Notification period on or after August 1, 2018		30 days
Senior Notes \| Maximum
Long-term debt
Notification period on or after August 1, 2018		60 days
Senior Notes \| Maximum \| Prior to August 1, 2018
Long-term debt
Redemption price (as a percent)	35.00%

Long-Term Debt - Schedule of Maturities of Principal Amount of Long-Term Debt - (Details) $ in Thousands	Dec. 31, 2016 USD ($)
Debt Disclosure [Abstract]
2017	$ 4,545
2018	4,498
2019	4,250
2020	33,250
2021	4,250
Thereafter	772,375
Long-term debt	$ 823,168

Long-Term Debt - Schedule of Redemption Prices of Notes (Details)	12 Months Ended
	Dec. 31, 2016
Year Beginning August 1, 2018
Long-term debt
Redemption price (as a percent)	105.25%
Year Beginning August 1, 2019
Long-term debt
Redemption price (as a percent)	103.50%
Year Beginning August 1, 2020
Long-term debt
Redemption price (as a percent)	101.75%
Year Beginning August 1, 2021 and Thereafter
Long-term debt
Redemption price (as a percent)	100.00%

Income Taxes - Schedule of Components of Income Tax Expense (Benefit) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Current:
Federal	$ (12)	$ (29)	$ 10
State	1,173	665	120
Local	739	557	55
Total current	1,900	1,193	185
Deferred:
Federal	12,881	(68,103)	846
State	(1,448)	(2,691)	711
Local	(89)	21	26
Total deferred	11,344	(70,773)	1,583
Income tax (benefit) expense	$ 13,244	$ (69,580)	$ 1,768

Income Taxes - Schedule of Effective Income Tax Rate Reconciliation (Details)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Reconciliation of the expected statutory federal income tax provision
Federal statutory rate	35.00%	35.00%	(35.00%)
State and local taxes	4.30%	1.00%	(4.40%)
State tax rate adjustment		(3.30%)
Stock compensation	(2.00%)
Permanent items	1.50%	0.40%	3.60%
Valuation allowance	(3.60%)	(180.50%)	77.30%
Minority interest	0.10%	0.20%	1.20%
Change in tax status		18.20%	(28.00%)
Non-taxable gain on fair value adjustment		(27.90%)
Credits	(1.80%)	(1.00%)	(1.10%)
Other	1.30%	1.90%	0.50%
Provision (benefit) for income taxes	34.80%	(156.00%)	14.10%

Income Taxes - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Nov. 24, 2015	Jul. 27, 1995
Deferred tax assets, write off		$ 8,100,000
State tax expense due to change in status from partnership to C corp.			$ 700,000
Recognition of West Virginia deferred tax assets resulted in an income tax benefit	$ 1,400,000	$ 80,300,000
Alternative minimum tax credit carryforwards	1,100,000
Federal jobs credit carryforwards	$ 1,400,000
Federal jobs credit carryforwards, expiration year	2026
Operating loss carryforwards, limitations	Utilization of net operating loss, credit, and other carryforwards are subject to annual limitations due to ownership changes as provided by the Internal Revenue Code of 1986, as amended and similar state provisions. An ownership change is defined as a greater than 50% change in ownership by 5% stockholders in any threeyear period. Under Sections 382 and 383 of the Internal Revenue Code of 1986, as amended, the Company had a “change in ownership” event that limits the utilization of net operating loss, credit, and other carryforwards that were previously available to MTR Gaming Group to offset future taxable income. The “change in ownership” event occurred on September 19, 2014 in connection with the merger with MTR Gaming Group. This limitation resulted in no significant loss of federal attributes, but did result in significant loss of state attributes. The federal and state net operating loss credit and other carryforwards are stated net of limitations.
Limitation of loss carryforwards, minimum percentage for ownership change	50.00%
Percentage of shareholders holding change in ownership	5.00%
Change in ownership period by the stockholders	3 years
Unrecognized Tax Benefits	$ 0
Federal
Net operating loss carryforwards	$ 102,300,000
Net operating loss, expiration year	2030
State
Net operating loss, expiration year	2018
Silver Legacy Joint Venture
Ownership interest (as a percent)	50.00%			50.00%	48.10%

Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Deferred tax assets:
Loss carryforwards	$ 38,377	$ 48,722
Accrued expenses	7,748	7,134
Fixed assets	6,327	8,697
Debt	9,991	11,611
Credit carryforwards	2,576	1,378
Stock-based compensation	1,216	701
Other	51	599
Deferred tax assets	66,286	78,842
Deferred tax liabilities:
Identified intangibles	(143,823)	(145,053)
Investment in partnerships	(2,742)	(2,008)
Prepaid expenses	(2,804)	(1,906)
Other	(100)	(97)
Deferred tax liabilities	(149,469)	(149,064)
Valuation allowance	(7,202)	(8,575)
Net deferred tax liabilities	$ (90,385)	$ (78,797)

Employee Benefit Plans - Additional Information (Details) - USD ($)		12 Months Ended
	Jan. 01, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Defined contribution plan, first match threshold, percentage	4.00%
Defined contribution plan, maximum annual contributions per employee, amount	$ 1,000
Matching Contributions		$ 1,500,000
Age limit for inclusion in 401k plan	21 years
Limit of months of completed service for inclusion in 401k plan	6 months
Limit of hours of completed service for inclusion in 401k plan	1000 hours
Eldorado Shreveport
Defined contribution plan, first match threshold, percentage			6.00%
Mountaineer
Matching Contributions		1,200,000	$ 1,300,000	$ 400,000
Scioto Downs
Scioto Downs
Fair value of plan assets		1,100,000
Fair value of benefit obligations		800,000
Funded status of plan		300,000
Cash contributions to pension plan		$ 0	$ 0
Resorts
Defined contribution plan, first match threshold, percentage			4.00%
Matching Contributions			$ 500,000	400,000
Age limit for inclusion in 401k plan			21 years
Limit of months of completed service for inclusion in 401k plan			6 months
Limit of hours of completed service for inclusion in 401k plan			1000 hours
MTR Gaming
Matching Contributions			$ 100,000	$ 100,000
MTR Gaming Plans
Race track and simulcast wagering handles - Percent			0.25%
Net win from gaming operations - Percent			1.00%
Excess Net Terminal Income threshold			$ 160,000,000
Minimum
Defined contribution plan, contributions per employee, percent	1.00%
Minimum \| Resorts
Defined contribution plan, contributions per employee, percent			1.00%
Maximum
Defined contribution plan, contributions per employee, percent	100.00%
Defined contribution plan, employer matching contribution, percent of match	50.00%
Maximum \| Eldorado Shreveport
Defined contribution plan, employer matching contribution, percent of match			50.00%
Maximum \| Resorts
Defined contribution plan, contributions per employee, percent			100.00%
Defined contribution plan, employer matching contribution, percent of match			25.00%

Common Stock and Incentive Awards - Additional Information (Details) - USD ($)				3 Months Ended		12 Months Ended
	Jan. 22, 2016	Jan. 23, 2015	Sep. 19, 2014	Mar. 31, 2016	Dec. 31, 2014	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Common stock, shares authorized						100,000,000	100,000,000
Common stock, par value per share			$ 0.00001			$ 0.00001	$ 0.00001
Stock-based compensation expense						$ 3,341,000	$ 1,488,000
Summary of the RSU activity
Cash received from the exercise of stock options						$ 400,000		$ 200,000
Exercise of stock options					76,633	132,900	0
Expired of stock options						10,000	86,000
Tax benefit recognized from stock option exercises						$ 800,000
Ex Executive Officer
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Severance Costs				$ 1,400,000
Minimum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Performance period						1 year
Minimum \| Plan 2015
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Payout range as a percent of award target						0.00%
Maximum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Performance period						2 years
Maximum \| Plan 2015
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Payout range as a percent of award target						200.00%
RSU and Performance Awards
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation expense						$ 3,300,000	$ 1,500,000	$ 0
Stock Options
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vesting period						3 years
Performance Awards
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Granted (in shares)						176,632	475,409
Percentage of target to be achieved to be eligible to receive performance awards						96.50%	135.00%
Performance Awards \| Minimum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vesting period						1 year
Performance Awards \| Maximum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vesting period						2 years
Restricted Stock Units (RSUs)
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Granted (in shares)						410,694	917,283	0
Fair value, per unit	$ 10.77
Unrecognized compensation expense						$ 2,500,000
Recognition period of unrecognized compensation cost						1 year 4 months 28 days
Restricted Stock Units (RSUs) \| Executive Officer
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Granted (in shares)	367,519	685,606
Fair value, per unit		$ 4.03
Restricted Stock Units (RSUs) \| Ex Executive Officer
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation expense				$ 500,000
Summary of the RSU activity
Vested				167,511
Restricted Stock Units (RSUs) \| Non Employee Board
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Granted (in shares)	34,920	89,900
Fair value, per unit		$ 4.03
Restricted Stock Units (RSUs) \| Plan 2015
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Granted (in shares)						14,661	9,171
Converted to a Right to Receive $ 6.05 Per Share
Summary of the RSU activity
Number of shares converted			5,785,123
MTR Gaming 2010 Long Term Incentive Plan
Summary of the RSU activity
Right to receive per share			$ 6.05
Converted to a Right to Receive One Share of ERI Stock
Summary of the RSU activity
Number of shares converted			22,600,961
Number of shares granted on conversion (per share)			1

Common Stock and Incentive Awards - Summary of RSU Activity (Details) - Restricted Stock Units (RSUs) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Equity Awards
Outstanding at the beginning of the Period (in shares)	827,383
Granted (in shares)	410,694	917,283	0
Vested	(255,707)	(89,900)
Outstanding at the end of the Period (in shares)	982,370	827,383
Weighted Average Grant Date Fair Value
Unvested outstanding as of beginning of period	$ 4.09
Granted	10.81	$ 4.08
Vested	5.83	4.03
Outstanding at the end of the period ( in dollars per share)	$ 6.45	$ 4.09
Weighted‑ Average Remaining Contractual Life
Weighted- Average Remaining Contractual Life (in years)	1 year 4 months 28 days	2 years 1 month 13 days
Aggregate Intrinsic Value
Aggregate fair value	$ 6,330	$ 3,400

Common Stock and Incentive Awards - Summary of RSU Activity (Parenthetical) (Details) - shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Performance Awards
Summary of the RSU activity
Percentage of target to be achieved to be eligible to receive performance awards	96.50%	135.00%
Granted (in shares)	176,632	475,409
Time-based Awards
Summary of the RSU activity
Percentage of target to be achieved to be eligible to receive performance awards	100.00%	100.00%
Granted (in shares)	234,062	351,974
Restricted Stock Units (RSUs)
Summary of the RSU activity
Granted (in shares)	410,694	917,283	0

Common Stock and Incentive Awards - Summary of ERI Stock Option Activity (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended	9 Months Ended	12 Months Ended
	Dec. 31, 2014	Sep. 19, 2014	Dec. 31, 2016	Dec. 31, 2015
Options
Outstanding at the beginning of the Period (in shares)	474,833		312,200	398,200
Exercised - in shares	(76,633)		(132,900)	0
Outstanding at the end of the Period (in shares)	398,200	474,833	169,300	312,200
Expired (in shares)			(10,000)	(86,000)
Range of Exercise Price
Lower end of exercise price	$ 2.44	$ 2.44	$ 2.44	$ 2.44
Upper end of exercise price	16.27	16.27	16.27	16.27
Weighted-Average Exercise Price
Outstanding at the beginning of the period (in dollars per share)	7.13		6.94	7.88
Exercised (in dollars per share)	3.22		2.89
Outstanding at the end of the period (in dollars per share)	$ 7.88	$ 7.13	9.94	6.94
Expired (in dollars per share)			$ 11.30	$ 11.30
Weighted‑ Average Remaining Contractual Life
Weighted- Average Remaining Contractual Life (in years)	4 years 6 months 15 days		10 months 10 days	3 years 5 months 19 days
Aggregate Intrinsic Value
Aggregate Intrinsic Value	$ 0.2		$ 1.2	$ 1.3
Exercised
Range of Exercise Price
Lower end of exercise price	$ 2.44		$ 2.44
Upper end of exercise price	$ 3.94		3.94
Expired
Range of Exercise Price
Upper end of exercise price			$ 11.30	$ 11.30

Earnings per Share - Schedule of Reconciliation of the Numerators and Denominators of the Basic and Diluted Net Income Per Share Computations (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended												12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Earnings Per Share Basic And Diluted [Abstract]
Net income (loss) available to common stockholders	$ 959	$ 9,682	$ 10,791	$ 3,370	$ 110,153	$ 5,399	$ 4,795	$ (6,164)	$ (10,834)	$ (4,064)	$ 2,909	$ (2,333)	$ 24,802	$ 114,183	$ (14,425)
Shares outstanding:
Weighted average shares outstanding	47,105,744	47,193,120	47,071,608	46,933,094	46,670,735	46,516,614	46,516,614	46,494,638					47,033,311	46,550,042	29,901,405
Diluted shares outstanding	47,849,554	47,834,644	47,721,075	47,534,761	47,227,127	46,763,589	46,657,618	46,494,638					47,701,562	47,008,980	29,901,405
Basic net income (loss) per common share													$ 0.53	$ 2.45	$ (0.48)
Diluted net income (loss) per common share	$ 0.02	$ 0.20	$ 0.23	$ 0.07	$ 2.33	$ 0.12	$ 0.10	$ (0.13)					$ 0.52	$ 2.43	$ (0.48)

Earnings per Share - Additional Information (Details)	Sep. 19, 2014 shares
Earnings Per Share Basic And Diluted [Abstract]
Diluted shares outstanding	0

Fair Value Measurements - Additional Information (Details) $ in Millions	Dec. 31, 2016 USD ($)
Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Senior notes, resorts senior secured notes and MTR second lien notes	$ 375.0

Fair Value Measurements - Summary of Estimated Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Financial liabilities:
Long-term debt	$ 823,168
Senior Notes
Financial liabilities:
Long-term debt	366,859	$ 366,043
Term Loan
Financial liabilities:
Long-term debt	406,047	408,410
Carrying Amount
Financial assets:
Cash and cash equivalents	61,029	78,278
Restricted cash	2,414	5,271
Financial liabilities:
Acquisition-related contingent considerations	496	529
Carrying Amount \| Senior Notes
Financial liabilities:
Long-term debt	366,859	366,043
Carrying Amount \| Term Loan
Financial liabilities:
Long-term debt	406,047	408,410
Carrying Amount \| Credit Facility
Financial liabilities:
Long-term debt	26,977	90,967
Fair Value
Financial assets:
Cash and cash equivalents	61,029	78,278
Restricted cash	2,414	5,271
Financial liabilities:
Acquisition-related contingent considerations	496	529
Fair Value \| Senior Notes
Financial liabilities:
Long-term debt	397,500	367,500
Fair Value \| Term Loan
Financial liabilities:
Long-term debt	423,858	419,796
Fair Value \| Credit Facility
Financial liabilities:
Long-term debt	$ 29,000	$ 93,500

Fair Value Measurements - Summary of Change in Acquisition-Related Contingent Consideration Liability (Details) - Acquisition-Related Contingent Considerations - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2016	Dec. 31, 2015
Change in acquisition-related contingent consideration liabilities
Balance at the beginning of the period	$ 508	$ 529	$ 524
Amortization of present value discount	38	70	52
Fair value adjustment for change in consideration expected to be paid	(22)	(13)	38
Settlements		(90)	(85)
Balance at the end of the period	$ 524	$ 496	$ 529

Commitments and Contingencies - Additional Information (Details) $ in Thousands	1 Months Ended		12 Months Ended
	Oct. 31, 2005 USD ($) a	Oct. 31, 2004 a	Dec. 31, 2016 USD ($) Employee item Agreement	Dec. 31, 2015 USD ($)	Dec. 31, 2014 USD ($)
Capital lease
Future minimum lease payments - 2017			$ 300
Future minimum lease payments - 2018			300
Interest reduced to arrive at present value of minimum lease payments			100
Present value of minimum lease payments			$ 400
Bond requirements
Entity number of employees \| Employee			7,400
Number of collective bargaining agreements \| Agreement			11
Number of employees covered under collective bargaining agreements \| Employee			900
Environmental remediation
Amount of environmental risk insurance policy purchased	$ 10,000
Eldorado Shreveport
Expenses under the terms of the ground lease
Renewal term			40 years
Lease term			10 years
Base rent			$ 1,900	$ 1,948	$ 1,921
Bond requirements
Posted surety bond amount			300
Eldorado Shreveport \| Base Rent
Expenses under the terms of the ground lease
Base rent			585	585	585
Mountaineer
Bond requirements
Posted surety bond amount			$ 1,100
Scioto Downs
Expenses under the terms of the ground lease
Renewal term			2 years
Bond requirements
Posted surety bond amount			$ 1,000
Louisiana Partnership
Expenses under the terms of the ground lease
Initial renewal term			5 years
Rent escalation percentage			15.00%
Louisiana Partnership \| Base Rent
Expenses under the terms of the ground lease
Base rent			$ 400
Presque Isle Downs
Bond requirements
Posted surety bond amount			1,000
Environmental remediation
Area of real property acquired (in acres) \| a		229
Silver Legacy
Bond requirements
Posted surety bond amount			400
Circus Reno
Bond requirements
Posted surety bond amount			300
GEIDC
Environmental remediation
Area of real property sold (in acres) \| a	205
The borrowers
Regulatory gaming assessments
Borrowings to fund initial development of gaming			99,900
The borrowers \| Initial funding by Pennsylvania General Fund
Regulatory gaming assessments
Borrowings to fund initial development of gaming			$ 36,100
Number of licensees operational after which repayment of borrowing from general fund would commence \| item			14
The borrowers \| Additional funding by Pennsylvania Property Tax Relief Reserve Fund
Regulatory gaming assessments
Borrowings to fund initial development of gaming			$ 63,800
MTR Gaming
Regulatory gaming assessments
Estimated total obligation for assessments			3,700	4,300
Obligations paid			400	400
MTR Gaming \| Initial funding by Pennsylvania General Fund
Regulatory gaming assessments
Estimated total obligation for assessments			1,900
MTR Gaming \| Additional funding by Pennsylvania Property Tax Relief Reserve Fund
Regulatory gaming assessments
Estimated total proportionate share of assessment upon gaming facilities			$ 4,100
Period for quarterly payments of proportionate share of funding for assessments			10 years
Other Operating Leases
Future minimum payments under non-cancellable operating leases
Rental expense			$ 3,800	3,700	2,300
C. S. & Y. Associates
Future minimum payments under non-cancellable operating leases
Rental expense			$ 600	$ 600	$ 600

Commitments and Contingencies - Schedule of Future Minimum Rental Payments For Operating Leases (Details) - Shreveport Ground Operating Lease $ in Thousands	Dec. 31, 2016 USD ($)
Future minimum payments under non-cancellable operating leases
2017	$ 2,412
2018	1,974
2019	1,806
2020	1,320
2021	1,237
Thereafter	24,507
Total	$ 33,256

Commitments and Contingencies - Schedule of Expenses Under Terms of Ground Lease (Details) - Eldorado Shreveport - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Expenses under the terms of the ground lease
Base rent	$ 1,900	$ 1,948	$ 1,921
Payment in lieu of admissions fees and school taxes	5,724	5,985	5,908
Base Rent
Expenses under the terms of the ground lease
Base rent	585	585	585
Percentage Rent
Expenses under the terms of the ground lease
Base rent	$ 1,315	$ 1,363	$ 1,336

Related Parties - Additional Information (Details)	8 Months Ended		12 Months Ended
Related Parties - Additional Information (Details)	Sep. 01, 2014 USD ($)	Aug. 31, 2014 item	Dec. 31, 2016 USD ($) a	Dec. 31, 2015 USD ($)	Dec. 31, 2014 USD ($)	Nov. 24, 2015	Jul. 28, 1995
Related parties
Equity in income (loss) of unconsolidated affiliate				$ 3,460,000	$ 2,705,000
Tamarack
Related parties
Number of members from parent company managing business and affairs \| item		4
Number of unaffiliated third parties managing business and affairs \| item		3
Equity in income (loss) of unconsolidated affiliate	$ 720,000
Resorts \| Tamarack
Related parties
Ownership interest (as a percent)		21.30%
Equity in income (loss) of unconsolidated affiliate					700,000
Resorts \| Tamarack \| Carano
Related parties
Equity ownership percentage		26.30%
8.625% Resorts Senior Secured Notes
Related parties
Subordination fees paid			$ 100,000
REI and HCM
Related parties
Maximum management fee percentage allowed			1.50%
Payment for management fee					500,000
REI and HCM \| Management Agreement \| Maximum
Related parties
Maximum annual payment of management fee			$ 600,000
Carano Family
Related parties
Ownership interest percentage			23.60%
Poncia Family
Related parties
Ownership interest percentage			11.70%
Donald L Carano
Related parties
Financial advisory fees			$ 400,000
Raymond J Poncia
Related parties
Financial advisory fees				200,000
ELLC
Related parties
Ownership percentage allowed to be acquired						3.80%	3.80%
C. S. & Y. Associates
Related parties
Area of real property leased \| a			30,000
Lease expiration date			Jun. 30, 2027
Annual rent payable			$ 600,000	$ 600,000	$ 600,000
C. S. & Y. Associates \| Maximum
Related parties
Rent percentage of revenues			0.10%
Rent payable is 0.1% of			$ 75,000,000
C. S. & Y. Associates \| Minimum
Related parties
Rent percentage of revenues			3.00%
Rent payable is 3% of			$ 6,500,000
Annual rent payable			$ 400,000

Segment Information - Additional Information (Details)	12 Months Ended
Segment Information - Additional Information (Details)	Dec. 31, 2016 item segment
Segment Reporting [Abstract]
Number of geographic regions \| item	3
Number of reportable segments \| segment	3

Segment Information - Schedule of Operating Data for Reportable Segments (Details) - USD ($) $ in Thousands	3 Months Ended												12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Revenues and expenses
Net operating revenues													$ 892,896	$ 719,784	$ 364,073
Expenses, excluding depreciation, amortization and corporate													(730,309)	(591,349)	(313,085)
Corporate expenses													(19,880)	(16,469)	(4,617)
Gain (loss) on sale or disposal of property													(836)	(6)	(84)
Equity in income of unconsolidated affiliate														3,460	2,705
Acquisition charges													(9,184)	(2,452)	(7,411)
Depreciation and amortization													(63,449)	(56,921)	(28,643)
OPERATING INCOME	$ 13,091	$ 28,109	$ 29,655	$ 18,263	$ 13,281	$ 24,092	$ 23,059	$ 12,084	$ 6,450	$ 2,778	$ 6,775	$ 1,552	89,118	72,516	17,555
Reconciliations to Consolidated Net Income (Loss):
OPERATING INCOME	13,091	28,109	29,655	18,263	13,281	24,092	23,059	12,084	6,450	2,778	6,775	1,552	89,118	72,516	17,555
Unallocated income and expenses:
Interest expense, net													(50,917)	(61,558)	(30,734)
Gain on valuation of unconsolidated affiliate														35,582
Gain on termination of supplemental executive retirement plan assets of unconsolidated affiliate															715
Loss on early retirement of debt													(155)	(1,937)	(90)
Non-controlling interest															(103)
(Provision) benefit for income taxes													(13,244)	69,580	(1,768)
NET INCOME (LOSS) ATTRIBUTABLE TO ERI, INC.	$ 959	$ 9,682	$ 10,791	$ 3,370	$ 110,153	$ 5,399	$ 4,795	$ (6,164)	$ (10,834)	$ (4,064)	$ 2,909	$ (2,333)	24,802	114,183	(14,425)
Corporate
Revenues and expenses
Corporate expenses													(19,880)	(16,469)	(4,617)
Gain (loss) on sale or disposal of property													55	(54)
Acquisition charges													(9,184)	(2,452)	(1,113)
Depreciation and amortization													(481)	(412)	(15)
OPERATING INCOME													(29,490)	(19,387)	(5,745)
Reconciliations to Consolidated Net Income (Loss):
OPERATING INCOME													(29,490)	(19,387)	(5,745)
Operating Segment \| Nevada
Revenues and expenses
Net operating revenues													321,922	127,802	105,945
Expenses, excluding depreciation, amortization and corporate													(259,819)	(107,723)	(95,592)
Gain (loss) on sale or disposal of property													(263)	(3)
Equity in income of unconsolidated affiliate														3,460	2,705
Acquisition charges															(6,298)
Depreciation													(20,220)	(9,547)	(7,951)
OPERATING INCOME													41,620	13,989	(1,191)
Reconciliations to Consolidated Net Income (Loss):
OPERATING INCOME													41,620	13,989	(1,191)
Operating Segment \| Eldorado Shreveport \| Louisiana
Revenues and expenses
Net operating revenues													131,496	136,342	133,960
Expenses, excluding depreciation, amortization and corporate													(100,298)	(107,316)	(112,068)
Gain (loss) on sale or disposal of property													41	18	(84)
Depreciation and amortization													(7,861)	(7,621)	(8,403)
OPERATING INCOME													23,378	21,423	13,405
Reconciliations to Consolidated Net Income (Loss):
OPERATING INCOME													23,378	21,423	13,405
Operating Segment \| MTR Gaming \| Eastern
Revenues and expenses
Net operating revenues													439,478	455,640	124,168
Expenses, excluding depreciation, amortization and corporate													(350,312)	(359,841)	(100,808)
Gain (loss) on sale or disposal of property													(669)	33
Depreciation and amortization													(34,887)	(39,341)	(12,274)
OPERATING INCOME													53,610	56,491	11,086
Reconciliations to Consolidated Net Income (Loss):
OPERATING INCOME													53,610	56,491	11,086
Eldorado Resorts, Inc. Consolidated
Unallocated income and expenses:
(Provision) benefit for income taxes													(13,244)	69,580	(1,768)
NET INCOME (LOSS) ATTRIBUTABLE TO ERI, INC.													$ 24,802	$ 114,183	$ (14,425)

Segment Information - Schedule of Operating Data for Reportable Segments (Parenthetical) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Eliminating Entries \| Eldorado Reno
Segment Reporting Information [Line Items]
Management fees included in net operating revenue	$ 0	$ 0	$ 2,300,000

Segment Information - Schedule of Capital Expenditures for Reportable Segments (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Segment Reporting Information [Line Items]
Capital Expenditures	$ 47,380	$ 36,762	$ 10,564
Eastern
Segment Reporting Information [Line Items]
Capital Expenditures	18,491	26,556	3,816
Corporate
Segment Reporting Information [Line Items]
Capital Expenditures	235	1,492
Eldorado Reno \| Nevada
Segment Reporting Information [Line Items]
Capital Expenditures	22,812	4,682	3,475
Eldorado Shreveport \| Louisiana
Segment Reporting Information [Line Items]
Capital Expenditures	$ 5,842	$ 4,032	$ 3,273

Segment Information - Schedule of Capital Expenditures for Reportable Segments (Parenthetical) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Segment Reporting [Abstract]
Reimbursement of capital expenditures from West Virginia regulatory authorities	$ 4,207	$ 1,266	$ 799

Segment Information - Schedule of Total Assets for Reportable Segments (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Segment Reporting Asset Reconciling Item [Line Items]
Total Assets	$ 1,294,044	$ 1,325,008
Nevada
Segment Reporting Asset Reconciling Item [Line Items]
Total Assets	377,688	376,760
Louisiana
Segment Reporting Asset Reconciling Item [Line Items]
Total Assets	128,427	135,403
Eastern
Segment Reporting Asset Reconciling Item [Line Items]
Total Assets	850,904	883,344
Corporate
Segment Reporting Asset Reconciling Item [Line Items]
Total Assets	407,557	495,202
Eliminating Entries
Segment Reporting Asset Reconciling Item [Line Items]
Total Assets	$ (470,532)	$ (565,701)

Segment Information - Schedule of Total Assets for Reportable Segments (Parenthetical) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2016
Eliminations for the period
Net investment in and advances to other segment	$ 1,286	$ 1,286
Total Assets	(1,325,008)	(1,294,044)
Eliminating Entries
Eliminations for the period
Intercompany receivables/payables	394,804	302,047
Accrued interest on the above intercompany loan	11,521	10,938
Reclass deferred tax assets against deferred tax liabilities	1,080
Total Assets	565,701	470,532
Eliminating Entries \| Silver Legacy Circus Reno
Eliminations for the period
Net investment in and advances to other segment	88,314	88,314
Eliminating Entries \| Silver Legacy
Eliminations for the period
Net investment in and advances to other segment	56,500	56,500
Eliminating Entries \| Eldorado Shreveport
Eliminations for the period
Intercompany receivables/payables	8,482	7,733
Eliminating Entries \| MTR Gaming
Eliminations for the period
Net investment in and advances to other segment	$ 5,000	$ 5,000

Consolidating Condensed Financial Information - Consolidating Condensed Balance Sheet (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Condensed Balance Sheet
Current assets	$ 101,753	$ 116,179
Investment in and advances to unconsolidated affiliates	1,286	1,286
Property and equipment, net	612,342	625,416
Other assets		582,127
Total assets	1,294,044	1,325,008
Current liabilities	102,040	105,710
Long-term debt, less current maturities	795,881	861,713
Other accrued liabilities		86,918
Stockholders’ equity		270,667
Total liabilities and stockholders’ equity	$ 1,294,044	1,325,008
Eldorado Resorts, Inc. (Parent Obligor)
Condensed Balance Sheet
Current assets		2,248
Intercompany receivables		401,998
Investments in subsidiaries		88,314
Property and equipment, net		2,553
Other assets		89
Total assets		495,202
Current liabilities		24,238
Long-term debt, less current maturities		486,171
Other accrued liabilities		4,905
Stockholders’ equity		(20,112)
Total liabilities and stockholders’ equity		495,202
Consolidating and Eliminating Entries
Condensed Balance Sheet
Current assets		(5,147)
Intercompany receivables		(401,998)
Investment in and advances to unconsolidated affiliates		(61,500)
Investments in subsidiaries		(88,314)
Total assets		(556,959)
Current liabilities		(27,652)
Intercompany payables		(381,123)
Other accrued liabilities		(72,422)
Stockholders’ equity		(75,762)
Total liabilities and stockholders’ equity		(556,959)
Guarantor Subsidiaries
Condensed Balance Sheet
Current assets		87,976
Investment in and advances to unconsolidated affiliates		62,786
Property and equipment, net		439,640
Other assets		575,466
Total assets		1,165,868
Current liabilities		78,508
Intercompany payables		389,272
Long-term debt, less current maturities		325,542
Other accrued liabilities		151,910
Stockholders’ equity		220,636
Total liabilities and stockholders’ equity		1,165,868
Non-Guarantor Subsidiaries
Condensed Balance Sheet
Current assets		31,102
Property and equipment, net		183,223
Other assets		6,572
Total assets		220,897
Current liabilities		30,616
Intercompany payables		(8,149)
Long-term debt, less current maturities		50,000
Other accrued liabilities		2,525
Stockholders’ equity		145,905
Total liabilities and stockholders’ equity		$ 220,897

Consolidating Condensed Financial Information - Consolidating Condensed Statement of Operations (Details) - USD ($) $ in Thousands	3 Months Ended												12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Revenues:
Gaming and pari-mutuel commissions														$ 623,258
Non-gaming														161,283
Gross revenues	$ 227,379	$ 266,256	$ 255,010	$ 234,551	$ 203,840	$ 199,536	$ 198,356	$ 182,809	$ 179,936	$ 90,528	$ 72,725	$ 67,083	$ 983,196	784,541	$ 410,272
Less-promotional allowances	(20,929)	(24,691)	(23,695)	(20,985)	(17,680)	(15,996)	(15,723)	(15,358)	(15,841)	(11,579)	(10,976)	(10,053)	(90,300)	(64,757)	(48,449)
Net operating revenues	206,450	241,565	231,315	213,566	186,160	183,540	182,633	167,451	164,095	78,949	61,749	57,030	892,896	719,784	361,823
Operating expenses:
Gaming and pari-mutuel commissions														367,545
Non-gaming														79,238
Marketing and promotions													40,600	31,227	21,982
General and administrative														113,339
Depreciation and amortization													63,449	56,921	28,643
Total operating expenses	189,405	208,731	200,768	194,854	171,464	161,610	160,430	154,766	156,755	72,943	56,054	53,726	793,758	648,270	339,478
LOSS ON SALE OR DISPOSAL OF PROPERTY													(836)	(6)	(84)
Acquisition charges														(2,452)
Equity in income of unconsolidated affiliate														3,460	2,705
OPERATING INCOME	13,091	28,109	29,655	18,263	13,281	24,092	23,059	12,084	6,450	2,778	6,775	1,552	89,118	72,516	17,555
Interest expense, net													(50,917)	(61,558)	(30,734)
Gain on valuation of unconsolidated affiliate														35,582
Loss on early retirement of debt, net													(155)	(1,937)	(90)
NET INCOME (LOSS) BEFORE INCOME TAXES													38,046	44,603	(12,554)
(PROVISION) BENEFIT FOR INCOME TAXES													(13,244)	69,580	(1,768)
NET INCOME (LOSS) ATTRIBUTABLE TO ERI, INC.	$ 959	$ 9,682	$ 10,791	$ 3,370	$ 110,153	$ 5,399	$ 4,795	$ (6,164)	$ (10,834)	$ (4,064)	$ 2,909	$ (2,333)	$ 24,802	114,183	$ (14,425)
Eldorado Resorts, Inc. (Parent Obligor)
Operating expenses:
General and administrative														13,738
Depreciation and amortization														369
Total operating expenses														14,107
Acquisition charges														(2,368)
OPERATING INCOME														(16,475)
Interest expense, net														(10,613)
Loss on early retirement of debt, net														(1,855)
NET INCOME (LOSS) BEFORE INCOME TAXES														(28,943)
NET INCOME (LOSS) ATTRIBUTABLE TO ERI, INC.														(28,943)
Consolidating and Eliminating Entries
Operating expenses:
General and administrative														(13,760)
Total operating expenses														(13,760)
OPERATING INCOME														13,760
NET INCOME (LOSS) BEFORE INCOME TAXES														13,760
(PROVISION) BENEFIT FOR INCOME TAXES														67,019
NET INCOME (LOSS) ATTRIBUTABLE TO ERI, INC.														80,779
Guarantor Subsidiaries
Revenues:
Gaming and pari-mutuel commissions														612,229
Non-gaming														147,894
Gross revenues														760,123
Less-promotional allowances														(62,113)
Net operating revenues														698,010
Operating expenses:
Gaming and pari-mutuel commissions														362,011
Non-gaming														71,966
Marketing and promotions														30,100
General and administrative														109,808
Depreciation and amortization														54,893
Total operating expenses														628,778
LOSS ON SALE OR DISPOSAL OF PROPERTY														(6)
Acquisition charges														(84)
Equity in income of unconsolidated affiliate														3,460
OPERATING INCOME														72,602
Interest expense, net														(49,409)
Gain on valuation of unconsolidated affiliate														35,582
Loss on early retirement of debt, net														(82)
NET INCOME (LOSS) BEFORE INCOME TAXES														58,693
(PROVISION) BENEFIT FOR INCOME TAXES														2,561
NET INCOME (LOSS) ATTRIBUTABLE TO ERI, INC.														61,254
Non-Guarantor Subsidiaries
Revenues:
Gaming and pari-mutuel commissions														11,029
Non-gaming														13,389
Gross revenues														24,418
Less-promotional allowances														(2,644)
Net operating revenues														21,774
Operating expenses:
Gaming and pari-mutuel commissions														5,534
Non-gaming														7,272
Marketing and promotions														1,127
General and administrative														3,553
Depreciation and amortization														1,659
Total operating expenses														19,145
OPERATING INCOME														2,629
Interest expense, net														(1,536)
NET INCOME (LOSS) BEFORE INCOME TAXES														1,093
NET INCOME (LOSS) ATTRIBUTABLE TO ERI, INC.														$ 1,093

Consolidating Condensed Financial Information - Consolidating Condensed Statement of Cash Flows (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Condensed Statement of Cash Flows
Net cash (used in) provided by operating activities	$ 97,570	$ 56,715	$ 31,606
INVESTING ACTIVITIES:
Capital expenditures, net of payables	(47,380)	(36,762)	(10,564)
Reimbursement of capital expenditures from West Virginia regulatory authorities	4,207	1,266	799
Investment in and loans to unconsolidated affiliate		(1,010)
Proceeds from sale of property and equipment	1,560	153	3
Decrease in restricted cash due to credit support deposit		2,500	2,500
Decrease (increase) in other assets, net	659	115	(435)
Net cash (used) acquired in business combinations	(194)	(125,016)	48,110
Net cash (used in) provided by investing activities	(41,148)	(158,754)	40,413
FINANCING ACTIVITIES:
Proceeds from long-term debt borrowings		800,000
Borrowings under Revolving Credit Facility	73,000	131,000
Payments under Revolving Credit Facility	(137,500)	(37,500)
Principal payments under Senior Notes		(2,125)
Retirement of long-term debt		(728,664)	(13,525)
Principal payments on capital leases	(274)	(88)	(225)
Debt issuance costs	(4,288)	(25,820)
Call premium on early retirement of debt		(44,090)
Net cash (used in) provided by financing activities	(73,671)	92,713	(14,228)
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		(9,326)
CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR	78,278	87,604	29,813
CASH AND CASH EQUIVALENTS, END OF YEAR	61,029	78,278	87,604
Eldorado Resorts, Inc. (Parent Obligor)
Condensed Statement of Cash Flows
Net cash (used in) provided by operating activities		(856)
INVESTING ACTIVITIES:
Capital expenditures, net of payables		(2,602)
Decrease (increase) in other assets, net		(89)
Net cash (used) acquired in business combinations		(211,813)
Net cash (used in) provided by investing activities		(214,504)
FINANCING ACTIVITIES:
Proceeds from long-term debt borrowings		800,000
Borrowings under Revolving Credit Facility		131,000
Payments under Revolving Credit Facility		(37,500)
Principal payments under Senior Notes		(2,125)
Retirement of long-term debt		(649,538)
Debt issuance costs		(25,820)
Net cash (used in) provided by financing activities		216,017
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		657
CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR	657
CASH AND CASH EQUIVALENTS, END OF YEAR		657
Consolidating and Eliminating Entries
Condensed Statement of Cash Flows
Net cash (used in) provided by operating activities		(2,592)
INVESTING ACTIVITIES:
Decrease (increase) in other assets, net		(1,747)
Net cash (used) acquired in business combinations		86,797
Net cash (used in) provided by investing activities		85,050
FINANCING ACTIVITIES:
Net proceeds from (payments to) related parties		(67,204)
Net cash (used in) provided by financing activities		(67,204)
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		15,254
CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR		(15,254)
CASH AND CASH EQUIVALENTS, END OF YEAR			(15,254)
Guarantor Subsidiaries
Condensed Statement of Cash Flows
Net cash (used in) provided by operating activities		51,784
INVESTING ACTIVITIES:
Capital expenditures, net of payables		(33,920)
Reimbursement of capital expenditures from West Virginia regulatory authorities		1,266
Investment in and loans to unconsolidated affiliate		(1,010)
Proceeds from sale of property and equipment		153
Decrease in restricted cash due to credit support deposit		2,500
Decrease (increase) in other assets, net		1,993
Net cash (used in) provided by investing activities		(29,018)
FINANCING ACTIVITIES:
Retirement of long-term debt		(79,126)
Principal payments on capital leases		(88)
Call premium on early retirement of debt		(44,090)
Net proceeds from (payments to) related parties		73,036
Net cash (used in) provided by financing activities		(50,268)
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		(27,502)
CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR	60,102	87,604
CASH AND CASH EQUIVALENTS, END OF YEAR		60,102	87,604
Non-Guarantor Subsidiaries
Condensed Statement of Cash Flows
Net cash (used in) provided by operating activities		8,379
INVESTING ACTIVITIES:
Capital expenditures, net of payables		(240)
Decrease (increase) in other assets, net		(42)
Net cash (used in) provided by investing activities		(282)
FINANCING ACTIVITIES:
Net proceeds from (payments to) related parties		(5,832)
Net cash (used in) provided by financing activities		(5,832)
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		2,265
CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR	$ 17,519	15,254
CASH AND CASH EQUIVALENTS, END OF YEAR		$ 17,519	$ 15,254

Quarterly Data (Unaudited) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended												12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Quarterly Data Unaudited
Revenues	$ 227,379	$ 266,256	$ 255,010	$ 234,551	$ 203,840	$ 199,536	$ 198,356	$ 182,809	$ 179,936	$ 90,528	$ 72,725	$ 67,083	$ 983,196	$ 784,541	$ 410,272
Less-promotional allowances	(20,929)	(24,691)	(23,695)	(20,985)	(17,680)	(15,996)	(15,723)	(15,358)	(15,841)	(11,579)	(10,976)	(10,053)	(90,300)	(64,757)	(48,449)
Net operating revenues	206,450	241,565	231,315	213,566	186,160	183,540	182,633	167,451	164,095	78,949	61,749	57,030	892,896	719,784	361,823
Operating expenses	189,405	208,731	200,768	194,854	171,464	161,610	160,430	154,766	156,755	72,943	56,054	53,726	793,758	648,270	339,478
Operating income	13,091	28,109	29,655	18,263	13,281	24,092	23,059	12,084	6,450	2,778	6,775	1,552	89,118	72,516	17,555
Net (loss) income	$ 959	$ 9,682	$ 10,791	$ 3,370	$ 110,153	$ 5,399	$ 4,795	$ (6,164)	$ (10,834)	$ (4,064)	$ 2,909	$ (2,333)	$ 24,802	$ 114,183	$ (14,425)
Earnings Per Share, Basic [Abstract]
Basic net (loss) income per common share	$ 0.02	$ 0.21	$ 0.23	$ 0.07	$ 2.36	$ 0.12	$ 0.10	$ (0.13)
Weighted Average Basic Shares Outstanding	47,105,744	47,193,120	47,071,608	46,933,094	46,670,735	46,516,614	46,516,614	46,494,638					47,033,311	46,550,042	29,901,405
Earnings Per Share, Diluted [Abstract]
Diluted net income (loss) per common share	$ 0.02	$ 0.20	$ 0.23	$ 0.07	$ 2.33	$ 0.12	$ 0.10	$ (0.13)					$ 0.52	$ 2.43	$ (0.48)
Weighted Average Diluted Shares Outstanding	47,849,554	47,834,644	47,721,075	47,534,761	47,227,127	46,763,589	46,657,618	46,494,638					47,701,562	47,008,980	29,901,405
Basic and diluted net (loss) income per common share									$ (0.23)	$ (0.16)	$ 0.12	$ (0.10)
Weighted average shares outstanding—basic and diluted									46,441,249	26,075,022	23,311,492	23,311,492

Schedule II - Valuation and Qualifying Accounts (Details) - Allowance for Doubtful Accounts - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Balance at Beginning of Period	$ 2,074	$ 2,589	$ 1,379
Additions	161	(18)	1,266
Deductions	1,014	497	56
Balance at End of Period	$ 1,221	$ 2,074	$ 2,589

Schedule II - Valuation and Qualifying Accounts (Parenthetical) (Details) - Allowance for Doubtful Accounts - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Uncollectible accounts written off		$ 900,000	$ 200,000
Uncollectible accounts recoveries	$ 0