COMMITMENTS AND CONTINGENCIES	12 Months Ended
Sep. 30, 2019
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES: Slot Win Contribution The Mohegan Tribe and the State of Connecticut entered into a Memorandum of Understanding (“MOU”), which sets forth certain matters regarding implementation of the Mohegan Compact. The MOU stipulates that a portion of revenues from slot machines must be paid to the State of Connecticut (“Slot Win Contribution”). Slot Win Contribution payments are not required if the State of Connecticut legalizes any other gaming operation with slot machines, video facsimiles of games of chance or other commercial casino games within Connecticut, except those consented to by the Mohegan Tribe and the Mashantucket Pequot Tribe. Annual Slot Win Contribution payments are the lesser of (i) 30% of gross revenues from slot machines and (ii) the greater of 25% of gross revenues from slot machines or $80.0 million. Pennsylvania Slot Machine Tax The Pennsylvania Race Horse Development and Gaming Act stipulates that holders of Category One slot machine licenses, including Mohegan Sun Pocono, must pay a portion of revenues from slot machines and other assessments to the PGCB (collectively, the “Pennsylvania Slot Machine Tax”). The Pennsylvania Slot Machine Tax approximates 52% of gross revenues from slot machines, plus an annual $10.0 million slot machine operation fee. Casino Operating and Services Agreement Thresholds MGE Niagara operates the MGE Niagara Resorts under the terms of the COSA. Annual Threshold amounts under the COSA are contractually established and vary from year to year. If gaming revenues are less than the Threshold for any given year, the Company is obligated to make a payment to cover the related shortfall (refer to Note 2). Virgin Hotels Las Vegas Lease On July 16, 2019, MGNV, LLC (“MGNV”), an indirect wholly-owned subsidiary of the Company, entered into a casino lease agreement with JC Hospitality, LLC, which is currently redeveloping the existing Hard Rock Hotel and Casino in Las Vegas, Nevada under the Virgin Hotels brand. Pursuant to the lease agreement, MGNV will lease and operate the 60,000-square-foot casino at Virgin Hotels Las Vegas, subject to the completion of planned renovations. This 20-year lease agreement requires the Company to make annual payments of $9.0 million, commencing on October 1, 2021 until the end of the lease term on September 30, 2040. Also, in conjunction with the lease agreement, the Company has pledged to enter into a guarantee agreement whereby it will guarantee up to 24 months of MGNV's lease payments. The lease agreement is contingent upon and subject to the Company obtaining all necessary approvals from the Nevada gaming regulatory authorities. As of September 30, 2019, the Company has not been granted control of the premises as the planned renovations have not yet been completed. Priority Distribution The Company and the Mohegan Tribe are parties to a perpetual agreement, which requires the Company to make payments to the Mohegan Tribe to the extent of the Company's net cash flow, as defined, subject to a minimum payment of $40.0 million per calendar year. Purchase Obligations As of September 30, 2019, the Company was contractually committed to purchase goods and services totaling $80.4 million, of which $30.3 million is expected to be incurred in fiscal 2020. Litigation The Company is a defendant in various claims and legal actions resulting from its normal course of business, primarily relating to personal injuries to patrons and damages to patrons' personal assets. The Company estimates litigation claims expense and accrues for such liabilities based upon historical experience. In management's opinion, the aggregate liability, if any, arising from such legal actions will not have a material impact on the Company's financial position, results of operations or cash flows.

COMMITMENTS AND CONTINGENCIES:

Slot Win Contribution

The Mohegan Tribe and the State of Connecticut entered into a Memorandum of Understanding (“MOU”), which sets forth certain matters regarding implementation of the Mohegan Compact. The MOU stipulates that a portion of revenues from slot machines must be paid to the State of Connecticut (“Slot Win Contribution”). Slot Win Contribution payments are not required if the State of Connecticut legalizes any other gaming operation with slot machines, video facsimiles of games of chance or other commercial casino games within Connecticut, except those consented to by the Mohegan Tribe and the Mashantucket Pequot Tribe. Annual Slot Win Contribution payments are the lesser of (i) 30% of gross revenues from slot machines and (ii) the greater of 25% of gross revenues from slot machines or $80.0 million.

Pennsylvania Slot Machine Tax

The Pennsylvania Race Horse Development and Gaming Act stipulates that holders of Category One slot machine licenses, including Mohegan Sun Pocono, must pay a portion of revenues from slot machines and other assessments to the PGCB (collectively, the “Pennsylvania Slot Machine Tax”). The Pennsylvania Slot Machine Tax approximates 52% of gross revenues from slot machines, plus an annual $10.0 million slot machine operation fee.

Casino Operating and Services Agreement Thresholds

MGE Niagara operates the MGE Niagara Resorts under the terms of the COSA. Annual Threshold amounts under the COSA are contractually established and vary from year to year. If gaming revenues are less than the Threshold for any given year, the Company is obligated to make a payment to cover the related shortfall (refer to Note 2).

Virgin Hotels Las Vegas Lease

On July 16, 2019, MGNV, LLC (“MGNV”), an indirect wholly-owned subsidiary of the Company, entered into a casino lease agreement with JC Hospitality, LLC, which is currently redeveloping the existing Hard Rock Hotel and Casino in Las Vegas, Nevada under the Virgin Hotels brand. Pursuant to the lease agreement, MGNV will lease and operate the 60,000-square-foot casino at Virgin Hotels Las Vegas, subject to the completion of planned renovations. This 20-year lease agreement requires the Company to make annual payments of $9.0 million, commencing on October 1, 2021 until the end of the lease term on September 30, 2040. Also, in conjunction with the lease agreement, the Company has pledged to enter into a guarantee agreement whereby it will guarantee up to 24 months of MGNV's lease payments. The lease agreement is contingent upon and subject to the Company obtaining all necessary approvals from the Nevada gaming regulatory authorities. As of September 30, 2019, the Company has not been granted control of the premises as the planned renovations have not yet been completed.

Priority Distribution

The Company and the Mohegan Tribe are parties to a perpetual agreement, which requires the Company to make payments to the Mohegan Tribe to the extent of the Company's net cash flow, as defined, subject to a minimum payment of $40.0 million per calendar year.

Purchase Obligations

As of September 30, 2019, the Company was contractually committed to purchase goods and services totaling $80.4 million, of which $30.3 million is expected to be incurred in fiscal 2020.

Litigation

The Company is a defendant in various claims and legal actions resulting from its normal course of business, primarily relating to personal injuries to patrons and damages to patrons' personal assets. The Company estimates litigation claims expense and accrues for such liabilities based upon historical experience. In management's opinion, the aggregate liability, if any, arising from such legal actions will not have a material impact on the Company's financial position, results of operations or cash flows.