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BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 12 Months Ended
Sep. 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
 
Others
 
Total
Balance, September 30, 2013 (1)
$
57,782

 
$
3,530

 
$
61,312

Additions:
 
 
 
 
 
   Issuance of affiliate advances and other loans, including interest receivable
8,814

 
123

 
8,937

Deductions:
 
 
 
 
 
   Payments received
—

 
(1,041
)
 
(1,041
)
Balance, September 30, 2014 (1)
$
66,596

 
$
2,612

 
$
69,208

__________
(1)
Includes interest receivable of $35.7 million and $29.1 million as of September 30, 2014 and 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        
 
Others        
 
Total             
Balance, September 30, 2013
$
24,189

 
$
61

 
$
24,250

Additions:
 
 
 
 
 
   Charges to bad debt expense
2,644

 
744

 
3,388

Deductions:
 
 
 
 
 
   Adjustments
—

 
(9
)
 
(9
)
Balance, September 30, 2014
$
26,833

 
$
796

 
$
27,629

Receivables, net, consisted of the following (in thousands):
 
September 30, 2014

 
September 30, 2013
Gaming
$
32,789

 
$
27,369

Hotel
922

 
1,731

Other
8,574

 
7,211

Subtotal
42,285

 
36,311

Less: reserve for doubtful collection
(11,645
)
 
(10,169
)
Total receivables, net
$
30,640

 
$
26,142
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, 2014
 
Carrying Value         
 
Fair Value         
Senior Secured Credit Facility - Revolving
$
37,000

 
$
36,676

Senior Secured Credit Facility - Term Loan A
$
119,789

 
$
117,304

Senior Secured Credit Facility - Term Loan B
$
716,188

 
$
710,940

2013 9 3/4% Senior Unsecured Notes
$
500,000

 
$
505,625

2005 6 7/8% Senior Subordinated Notes
$
9,654

 
$
9,654

2012 11% Senior Subordinated Notes
$
271,684

 
$
274,846
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, 2014

 
September 30, 2013
 
September 30, 2012
Food and beverage
$
43,264

 
$
38,390

 
$
40,925

Hotel
14,721

 
13,799

 
14,127

Retail, entertainment and other
40,959

 
43,668

 
44,145

Total
$
98,944

 
$
95,857

 
$
99,197
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, 2014

 
September 30, 2013
 
September 30, 2012
Food and beverage
$
37,936

 
$
34,194

 
$
37,140

Hotel
8,979

 
7,216

 
7,754

Retail, entertainment and other
36,772

 
40,167

 
40,501

Total
$
83,687

 
$
81,577

 
$
85,395
Schedule of accrued severance liability by segment
The following table presents a reconciliation of the related severance liability (in thousands):
 
Mohegan Sun
Balance, September 30, 2013
$
1,417

Cash payments
(1,401
)
Balance, September 30, 2014
$
16