SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL STATEMENT INFORMATION (Tables)

9 Months Ended

Jun. 30, 2013

Condensed Financial Information of Parent Company Only Disclosure [Abstract]



	June 30, 2013
	Authority		Total Guarantor Subsidiaries (1)		Total Non-Guarantor Subsidiaries and Entities (2)			Consolidating/ Eliminating Adjustments			Consolidated
ASSETS
Property and equipment, net	$	1,199,479	$	226,953	$	46,648		$	—		$	1,473,080
Intercompany receivables	234,313		29,162		—			(263,475		)	—
Investment in subsidiaries	333,939		153		—			(334,092		)	—
Other intangible assets, net	120,537		285,084		—			—			405,621
Other assets, net	159,724		71,029		65,240			(210		)	295,783
Total assets	$	2,047,992	$	612,381	$	111,888		$	(597,777	)	$	2,174,484
LIABILITIES AND CAPITAL
Current liabilities	$	209,493	$	34,246	$	14,124		$	—		$	257,863
Due to Mohegan Tribe	—		—		31,408			—			31,408
Long-term debt and capital leases, net of current portions	1,603,573		—		45,428			—			1,649,001
Relinquishment liability, net of current portion	22,228		—		—			—			22,228
Intercompany payables	—		232,765		30,710			(263,475		)	—
Accumulated losses in excess of investment in subsidiaries	—		4,066		—			(4,066		)	—
Other long-term liabilities	2,800		—		1,646			—			4,446
Total liabilities	1,838,094		271,077		123,316			(267,541		)	1,964,946
Mohegan Tribal Gaming Authority capital	209,898		341,304		(11,428		)	(330,402		)	209,372
Non-controlling interests	—		—		—			166			166
Total liabilities and capital	$	2,047,992	$	612,381	$	111,888		$	(597,777	)	$	2,174,484

___________

(1) Includes the Pocono Downs Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming.

(2) Includes MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries.



	September 30, 2012
	Authority		Total Guarantor Subsidiaries (1)		Total Non-Guarantor Subsidiaries and Entities (2)		Consolidating/ Eliminating Adjustments			Consolidated
ASSETS
Property and equipment, net	$	1,233,688	$	233,202	$	23,508	$	—		$	1,490,398
Intercompany receivables	223,131		12,448		—		(235,579		)	—
Investment in subsidiaries	351,703		557		—		(352,260		)	—
Other intangible assets, net	120,623		285,305		—		—			405,928
Other assets, net	208,576		71,673		77,342		(210		)	357,381
Total assets	$	2,137,721	$	603,185	$	100,850	$	(588,049	)	$	2,253,707
LIABILITIES AND CAPITAL
Current liabilities	$	261,433	$	32,771	$	6,359	$	—		$	300,563
Due to Mohegan Tribe	—		—		31,450		—			31,450
Long-term debt and capital leases, net of current portions	1,607,004		—		45,000		—			1,652,004
Relinquishment liability, net of current portion	57,470		—		—		—			57,470
Intercompany payables	—		222,787		12,792		(235,579		)	—
Other long-term liabilities	2,607		—		350		—			2,957
Total liabilities	1,928,514		255,558		95,951		(235,579		)	2,044,444
Mohegan Tribal Gaming Authority capital	209,207		347,627		4,899		(353,052		)	208,681
Non-controlling interests	—		—		—		582			582
Total liabilities and capital	$	2,137,721	$	603,185	$	100,850	$	(588,049	)	$	2,253,707

___________


(1)	Includes the Pocono Downs Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming.


(2)	Includes MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries.

CONDENSED CONSOLIDATING STATEMENTS OF INCOME



	For the Three Months Ended June 30, 2013
	Authority			Total Guarantor Subsidiaries (1)			Total Non-Guarantor Subsidiaries and Entities (2)			Consolidating/ Eliminating Adjustments			Consolidated
Net revenues	$	264,735		$	79,871		$	382		$	(743	)	$	344,245
Operating costs and expenses:
Gaming and other operations	150,691			55,361			—			(683		)	205,369
Advertising, general and administrative	42,646			8,853			2,532			(60		)	53,971
Depreciation and amortization	16,958			3,392			—			—			20,350
Loss on disposition of assets	126			18			—			—			144
Severance	—			51			—			—			51
Pre-opening	—			173			—			—			173
Total operating costs and expenses	210,421			67,848			2,532			(743		)	280,058
Income (loss) from operations	54,314			12,023			(2,150		)	—			64,187
Accretion of discount to the relinquishment liability	(1,243		)	—			—			—			(1,243		)
Interest expense, net of capitalized interest	(29,338		)	(11,092		)	(2,579		)	630			(42,379		)
Loss on interests in subsidiaries	(1,462		)	(1,747		)	—			3,209			—
Other income, net	26			683			1,507			(630		)	1,586
Net income (loss)	22,297			(133		)	(3,222		)	3,209			22,151
Loss attributable to non-controlling interests	—			—			—			146			146
Net income (loss) attributable to Mohegan Tribal Gaming Authority	$	22,297		$	(133	)	$	(3,222	)	$	3,355		$	22,297

___________


(1)	Includes the Pocono Downs Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming.


(2)	Includes MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries.



	For the Three Months Ended June 30, 2012
	Authority			Total Guarantor Subsidiaries (1)			Total Non-Guarantor Subsidiaries and Entities (2)			Consolidating/ Eliminating Adjustments			Consolidated
Net revenues	$	263,090		$	82,271		$	—		$	(925	)	$	344,436
Operating costs and expenses:
Gaming and other operations	160,866			58,554			—			(925		)	218,495
Advertising, general and administrative	43,189			8,823			1,369			—			53,381
Depreciation and amortization	17,384			4,309			—			—			21,693
Loss on disposition of assets	18			13			—			—			31
Total operating costs and expenses	221,457			71,699			1,369			(925		)	293,600
Income (loss) from operations	41,633			10,572			(1,369		)	—			50,836
Accretion of discount to the relinquishment liability	(2,062		)	—			—			—			(2,062		)
Interest expense	(20,775		)	(19,974		)	(977		)	145			(41,581		)
Loss on early exchange of debt	(17		)	—			—			—			(17		)
Loss on interests in subsidiaries	(9,451		)	(226		)	—			9,677			—
Other income, net	33			177			1,784			(145		)	1,849
Net income (loss)	9,361			(9,451		)	(562		)	9,677			9,025
Loss attributable to non-controlling interests	—			—			—			336			336
Net income (loss) attributable to Mohegan Tribal Gaming Authority	$	9,361		$	(9,451	)	$	(562	)	$	10,013		$	9,361

___________


(1)	Includes the Pocono Downs Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming.


(2)	Includes Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries.



	For the Nine Months Ended June 30, 2013
	Authority			Total Guarantor Subsidiaries (1)			Total Non-Guarantor Subsidiaries and Entities (2)			Consolidating/ Eliminating Adjustments			Consolidated
Net revenues	$	770,316		$	224,324		$	1,163		$	(1,108	)	$	994,695
Operating costs and expenses:
Gaming and other operations	439,040			160,320			—			(928		)	598,432
Advertising, general and administrative	129,361			24,091			9,623			(180		)	162,895
Depreciation and amortization	50,444			10,021			—			—			60,465
Loss on disposition of assets	259			18			—			—			277
Severance	(146		)	175			—			—			29
Pre-opening	—			245			—			—			245
Total operating costs and expenses	618,958			194,870			9,623			(1,108		)	822,343
Income (loss) from operations	151,358			29,454			(8,460		)	—			172,352
Accretion of discount to the relinquishment liability	(3,730		)	—			—			—			(3,730		)
Interest expense, net of capitalized interest	(88,942		)	(32,999		)	(7,745		)	1,473			(128,213		)
Loss on early exchange of debt	(403		)	—			—			—			(403		)
Loss on interests in subsidiaries	(12,949		)	(4,469		)	—			17,418			—
Other income, net	128			1,536			2,498			(1,473		)	2,689
Net income (loss)	45,462			(6,478		)	(13,707		)	17,418			42,695
Loss attributable to non-controlling interests	—			—			—			2,767			2,767
Net income (loss) attributable to Mohegan Tribal Gaming Authority	$	45,462		$	(6,478	)	$	(13,707	)	$	20,185		$	45,462

___________


(1)	Includes the Pocono Downs Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming.


(2)	Includes MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries.



	For the Nine Months Ended June 30, 2012
	Authority			Total Guarantor Subsidiaries (1)			Total Non-Guarantor Subsidiaries and Entities (2)			Consolidating/ Eliminating Adjustments			Consolidated
Net revenues	$	809,936		$	238,457		$	—		$	(927	)	$	1,047,466
Operating costs and expenses:
Gaming and other operations	485,354			171,467			—			(927		)	655,894
Advertising, general and administrative	132,123			24,761			2,955			—			159,839
Depreciation and amortization	51,335			12,742			—			—			64,077
Loss on disposition of assets	36			284			—			—			320
Total operating costs and expenses	668,848			209,254			2,955			(927		)	880,130
Income (loss) from operations	141,088			29,203			(2,955		)	—			167,336
Accretion of discount to the relinquishment liability	(6,186		)	—			—			—			(6,186		)
Interest expense	(51,767		)	(49,379		)	(2,480		)	579			(103,047		)
Loss on early exchange of debt	(14,323		)	—			—			—			(14,323		)
Loss on interests in subsidiaries	(20,640		)	(1,103		)	—			21,743			—
Other income, net	283			639			3,185			(579		)	3,528
Net income (loss)	48,455			(20,640		)	(2,250		)	21,743			47,308
Loss attributable to non-controlling interests	—			—			—			1,147			1,147
Net income (loss) attributable to Mohegan Tribal Gaming Authority	$	48,455		$	(20,640	)	$	(2,250	)	$	22,890		$	48,455

___________


(1)	Includes the Pocono Downs Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming.


(2)	Includes Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries.

CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS



	For the Nine Months Ended June 30, 2013
	Authority			Total Guarantor Subsidiaries (1)			Total Non-Guarantor Subsidiaries and Entities (2)			Consolidating/ Eliminating Adjustments			Consolidated
Net cash flows provided by (used in) operating activities	$	56,345		$	38,754		$	(9,490	)	$	—		$	85,609
Cash flows provided by (used in) investing activities:
Purchases of property and equipment	(19,298		)	(3,570		)	(16,317		)	—			(39,185		)
Decrease in restricted cash, net	—			2,727			18,942			—			21,669
Investments in unconsolidated affiliates	—			—			(4,965		)	—			(4,965		)
Other cash flows provided by (used in) investing activities	53,662			(15,257		)	(1,655		)	(38,131		)	(1,381		)
Net cash flows provided by (used in) investing activities	34,364			(16,100		)	(3,995		)	(38,131		)	(23,862		)
Cash flows provided by (used in) financing activities:
Bank Credit Facility borrowings - revolving loan	3,000			—			—			—			3,000
Bank Credit Facility repayments - revolving loan	(3,000		)	—			—			—			(3,000		)
Bank Credit Facility repayments - term loan	(3,000		)	—			—			—			(3,000		)
Repayments to Mohegan Tribe	—			—			(7,462		)	—			(7,462		)
Repayments of other long-term debt	(15,775		)	—			(23		)	—			(15,798		)
Principal portion of relinquishment liability payments	(27,951		)	—			—			—			(27,951		)
Distributions to Mohegan Tribe	(35,000		)	—			—			—			(35,000		)
Payments of financing fees	(3,291		)	—			(200		)	—			(3,491		)
Other cash flows provided by (used in) financing activities	(39,371		)	(22,866		)	21,268			38,131			(2,838		)
Net cash flows provided by (used in) financing activities	(124,388		)	(22,866		)	13,583			38,131			(95,540		)
Net increase (decrease) in cash and cash equivalents	(33,679		)	(212		)	98			—			(33,793		)
Cash and cash equivalents at beginning of period	91,836			21,757			491			—			114,084
Cash and cash equivalents at end of period	$	58,157		$	21,545		$	589		$	—		$	80,291

___________


(1)	Includes the Pocono Downs Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming.


(2)	Includes MGA and subsidiaries, Downs Lodging, Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries.



	For the Nine Months Ended June 30, 2012
	Authority			Total Guarantor Subsidiaries (1)			Total Non-Guarantor Subsidiaries and Entities (2)			Consolidating/ Eliminating Adjustments			Consolidated
Net cash flows provided by (used in) operating activities	$	103,561		$	43,100		$	(2,370	)	$	—		$	144,291
Cash flows provided by (used in) investing activities:
Purchases of property and equipment	(34,536		)	(6,102		)	—			—			(40,638		)
Other cash flows provided by (used in) investing activities	34,702			5,182			(562		)	(37,384		)	1,938
Net cash flows provided by (used in) investing activities	166			(920		)	(562		)	(37,384		)	(38,700		)
Cash flows provided by (used in) financing activities:
Bank Credit Facility borrowings - revolving loan	154,000			—			—			—			154,000
Bank Credit Facility repayments - revolving loan	(289,000		)	—			—			—			(289,000		)
Bank Credit Facility repayments - term loan	(2,000		)	—			—			—			(2,000		)
Term Loan Facility borrowings, net of discount	220,500			—			—			—			220,500
Line of Credit borrowings	225,215			—			—			—			225,215
Line of Credit repayments	(225,215		)	—			—			—			(225,215		)
Borrowings from Mohegan Tribe	—			—			20,600			—			20,600
Repayments of other long-term debt	(66,454		)	—			—			—			(66,454		)
Salishan-Mohegan Bank Credit Facility repayments - revolving loan	—			—			(15,250		)	—			(15,250		)
Principal portion of relinquishment liability payments	(28,756		)	—			—			—			(28,756		)
Distributions to Mohegan Tribe	(40,450		)	—			—			—			(40,450		)
Payments of financing fees	(50,178		)	—			—			—			(50,178		)
Other cash flows provided by (used in) financing activities	5,495			(40,754		)	(2,372		)	37,384			(247		)
Net cash flows provided by (used in) financing activities	(96,843		)	(40,754		)	2,978			37,384			(97,235		)
Net increase in cash and cash equivalents	6,884			1,426			46			—			8,356
Cash and cash equivalents at beginning of period	89,018			22,931			225			—			112,174
Cash and cash equivalents at end of period	$	95,902		$	24,357		$	271		$	—		$	120,530

___________


(1)	Includes the Pocono Downs Subsidiaries, MBC, Mohegan Golf, Mohegan Ventures-NW, MVW, WTG and MTGA Gaming.


(2)	Includes Salishan-Mohegan, MG&H and Mohegan Resorts and subsidiaries.