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BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 12 Months Ended
Sep. 30, 2017
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 and the related reserve for doubtful collection of these long-term receivables (in thousands):
 
Long-Term Receivables
 
Affiliates
 
Others
 
Total
Balance, September 30, 2016 (1)
$
81,926

 
$
3,196

 
$
85,122

Additions:
 
 
 
 
 
   Advances and other loans, including interest receivable
10,378

 
2,278

 
12,656

Deductions:
 
 
 
 
 
   Reclassification to current portion
—

 
(188
)
 
(188
)
Balance, September 30, 2017 (1)
$
92,304

 
$
5,286

 
$
97,590

__________
(1)
Includes interest receivable of $61.5 million and $50.8 million as of September 30, 2017 and 2016, respectively.
 
Reserve for Doubtful Collection of Long-Term Receivables
 
Affiliates        
 
Others        
 
Total             
Balance, September 30, 2016
$
16,385

 
$
—

 
$
16,385

Additions:
 
 
 
 
 
   Charges to bad debt expense
2,075

 
—

 
2,075

Deductions:
 
 
 
 
 
   Adjustment (1)
(9,230
)
 
—

 
(9,230
)
Balance, September 30, 2017
$
9,230

 
$
—

 
$
9,230


__________
(1)
Represents a reduction to the reserve for doubtful collection of the Salishan-Mohegan receivables.
Receivables, net, consisted of the following (in thousands):
 
September 30, 2017

 
September 30, 2016
Gaming
$
32,040

 
$
32,932

Hotel
1,269

 
1,697

Affiliates
3,508

 
4,739

Other
16,669

 
14,036

Subtotal
53,486

 
53,404

Less: reserve for doubtful collection
(11,554
)
 
(10,716
)
Total receivables, net
$
41,932

 
$
42,688
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 Company's financing facilities and notes were as follows (in thousands):
 
September 30, 2017
 
Carrying Value         
 
Fair Value         
Senior Secured Credit Facility - Term Loan A
$
387,523

 
$
396,912

Senior Secured Credit Facility - Term Loan B
$
761,039

 
$
785,930

2016 7 7/8% Senior Unsecured Notes
$
487,617

 
$
534,375

Mohegan Expo Credit Facility - Term Loan

$
13,017

 
$
14,700
Retail value of providing promotional allowances
The retail value of promotional allowances was included in gross revenues as follows (in thousands):
 
For the Fiscal Years Ended
 
September 30, 2017

 
September 30, 2016
 
September 30, 2015
Food and beverage
$
40,657

 
$
41,800

 
$
42,192

Hotel
17,873

 
15,364

 
15,142

Retail, entertainment and other
46,817

 
39,429

 
40,012

Total
$
105,347

 
$
96,593

 
$
97,346
Estimated cost of providing promotional allowances
The estimated cost of promotional allowances was included in gaming costs and expenses as follows (in thousands):
 
For the Fiscal Years Ended
 
September 30, 2017

 
September 30, 2016
 
September 30, 2015
Food and beverage
$
31,680

 
$
33,536

 
$
35,122

Hotel
10,790

 
8,615

 
8,398

Retail, entertainment and other
43,402

 
34,499

 
35,559

Total
$
85,872

 
$
76,650

 
$
79,079