BASIS OF PRESENTATION (Tables)

9 Months Ended

Jun. 30, 2014

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, March 31, 2014 (1)	$	62,002	$	2,669		$	64,671
Additions:
Issuance of affiliate advances and tenant and other loans, including interest receivable	2,088		103			2,191
Deductions:
Payments received	—		(105		)	(105		)
Balance, June 30, 2014 (1)	$	64,090	$	2,667		$	66,757
Balance, September 30, 2013 (1)	$	57,782	$	3,530		$	61,312
Additions:
Issuance of affiliate advances and tenant and other loans, including interest receivable	6,308		103			6,411
Deductions:
Payments received	—		(966		)	(966		)
Balance, June 30, 2014 (1)	$	64,090	$	2,667		$	66,757

__________

(1) Includes interest receivable of $33.6 million, $32.0 million and $29.1 million as of June 30, 2014, March 31, 2014 and September 30, 2013, 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, March 31, 2014	$	25,455	$	57		$	25,512
Additions:
Charges to bad debt expense	627		—			627
Deductions:
Adjustments	—		(3		)	(3		)
Balance, June 30, 2014	$	26,082	$	54		$	26,136
Balance, September 30, 2013	$	24,189	$	61		$	24,250
Additions:
Charges to bad debt expense	1,893		—			1,893
Deductions:
Adjustments	—		(7		)	(7		)
Balance, June 30, 2014	$	26,082	$	54		$	26,136

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):

	June 30, 2014
	Carrying Value		Fair Value
Senior Secured Credit Facility - Revolving	$	20,000	$	19,700
Senior Secured Credit Facility - Term Loan A	$	121,313	$	121,723
Senior Secured Credit Facility - Term Loan B	$	717,509	$	738,153
2013 9 3/4% Senior Unsecured Notes	$	500,000	$	560,000
2004 7 1/8% Senior Subordinated Notes	$	21,156	$	21,103
2005 6 7/8% Senior Subordinated Notes	$	9,654	$	9,485
2012 11% Senior Subordinated Notes	$	271,511	$	277,254

Reconciliation of severance liability by business segment

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

	Mohegan Sun
Balance, March 31, 2014	$	692
Cash payments	(338		)
Balance, June 30, 2014	$	354
Balance, September 30, 2013	$	1,417
Cash payments	(1,063		)
Balance, June 30, 2014	$	354