BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Sep. 30, 2013

Accounting Policies [Abstract]

Reconciliation of long-term receivables and the related reserves for doubtful collection

The following table presents a reconciliation of long-term receivables, including current portions, and the related reserves for doubtful collection of these long-term receivables (in thousands):

	Long-Term Receivables
	Affiliates		Tenants and Others			Total
Balance, September 30, 2012 (1)	$	49,841	$	3,533		$	53,374
Additions:
Issuance of affiliate advances and tenant and other loans, including interest receivable	7,941		136			8,077
Deductions:
Payments received	—		(139		)	(139		)
Balance, September 30, 2013 (1)	$	57,782	$	3,530		$	61,312

__________

(1) Includes interest receivable of $29.1 million and $22.9 million as of September 30, 2013 and 2012, respectively. The WTG receivables no longer accrue interest pursuant to a release and reimbursement agreement entered into in September 2010.

	Reserves for Doubtful Collection of Long-Term Receivables
	Affiliates		Tenants and Others			Total
Balance, September 30, 2012	$	21,807	$	70		$	21,877
Additions:
Charges to bad debt expense	2,382		—			2,382
Deductions:
Adjustments	—		(9		)	(9		)
Balance, September 30, 2013	$	24,189	$	61		$	24,250

Estimated useful lives by asset categories

Estimated useful lives by asset categories are as follows:

Buildings and land improvements	40 years
Furniture and equipment	3 - 7 years

Estimated fair value of financing facilities and notes

The estimated fair value of the Authority's financing facilities and notes were as follows (in thousands):

	September 30, 2013
	Carrying Value		Fair Value
Bank Credit Facility	$	393,000	$	393,491
Term Loan Facility	$	221,995	$	229,781
2009 11 1/2% Second Lien Senior Secured Notes	$	195	$	225
2012 11 1/2% Second Lien Senior Secured Notes	$	190,902	$	225,025
2013 9 3/4% Senior Unsecured Notes	$	500,000	$	524,375
2004 7 1/8% Senior Subordinated Notes	$	21,156	$	20,812
2005 6  7/8% Senior Subordinated Notes	$	9,654	$	9,473
2012 11% Senior Subordinated Notes	$	271,022	$	272,438

Retail value of providing promotional allowances

The retail value of providing promotional allowances was included in revenues as follows (in thousands):

	For the Fiscal Years Ended
	September 30, 2013		September 30, 2012		September 30, 2011
Food and beverage	$	38,390	$	40,925	$	43,710
Hotel	13,799		14,127		14,850
Retail, entertainment and other	43,668		44,145		50,249
Total	$	95,857	$	99,197	$	108,809

Estimated cost of providing promotional allowances

The estimated cost of providing promotional allowances was included in gaming costs and expenses as follows (in thousands):

	For the Fiscal Years Ended
	September 30, 2013		September 30, 2012		September 30, 2011
Food and beverage	$	34,194	$	37,140	$	40,803
Hotel	7,216		7,754		8,873
Retail, entertainment and other	40,167		40,501		42,245
Total	$	81,577	$	85,395	$	91,921

Schedule of accrued severance liability by segment

The following table presents a reconciliation of the related severance liability by business segment (in thousands):

	Mohegan Sun			Corporate			Mohegan Sun at Pocono Downs			Total
Balance, September 30, 2012	$	12,497		$	24		$	—		$	12,521
Accrued severance at measurement date	—			—			124			124
Adjustments	(146		)	—			51			(95		)
Cash payments	(10,934		)	(24		)	(175		)	(11,133		)
Balance, September 30, 2013	$	1,417		$	—		$	—		$	1,417