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Revenue Recognition
3 Months Ended
Dec. 31, 2021
Revenue from Contract with Customer [Abstract]  
Revenue Recognition Revenue Recognition
Revenue Disaggregation
The Company is primarily engaged in the ownership, operation, management and development of integrated entertainment facilities both domestically and internationally. The Company’s current wholly-owned operations are primarily focused within Connecticut and Pennsylvania. The Company also currently operates and manages other gaming facilities elsewhere within the United States and Canada. The Company generates revenues by providing the following types of goods and services: gaming, food and beverage, hotel and retail, entertainment and other.
Revenue Disaggregation by Geographic Location
Three Months Ended December 31, 2021
(in thousands)ConnecticutPennsylvaniaCanadaOther
Gaming $169,341 $57,475 $50,248 $8,665 
Food and beverage22,777 3,638 4,088 1,116 
Hotel24,891 1,563 3,421 (2)
Retail, entertainment and other (1)34,563 1,539 5,075 13,565 
Net revenues$251,572 $64,215 $62,832 $23,344 
__________
(1) Includes management and development.
Three Months Ended December 31, 2020
(in thousands)ConnecticutPennsylvaniaCanadaOther
Gaming $125,025 $35,642 $12,534 $— 
Food and beverage10,205 841 — (6)
Hotel15,720 804 — — 
Retail, entertainment and other (1)14,941 798 463 13,551 
Net revenues$165,891 $38,085 $12,997 $13,545 
__________
(1) Includes management and development.
Lease Revenue
Three Months Ended
December 31, 2021December 31, 2020
(in thousands)HotelRetail,
Entertainment and Other
HotelRetail,
Entertainment and Other
Fixed rent$17,566 $1,828 $10,398 $1,567 
Variable rent— 2,120 — 510 
Total$17,566 $3,948 $10,398 $2,077 
Contract and Contract-related Assets
As of December 31, 2021 and September 30, 2021, contract assets related to the MGE Niagara Resorts Casino Operating and Services Agreement with the Ontario Lottery and Gaming Corporation totaled $113.3 million and $119.9 million, respectively.
Accounts Receivable, Net
(in thousands)December 31, 2021September 30, 2021
Gaming $41,445 $37,921 
Food and beverage16 13 
Hotel3,517 3,106 
Retail, entertainment and other20,811 19,099 
Accounts Receivable65,789 60,139 
Allowance for doubtful accounts(21,071)(19,367)
Accounts receivable, net$44,718 $40,772 
Contract and Contract-related Liabilities
A difference may exist between the timing of cash receipts from patrons and the recognition of revenues, resulting in a contract or contract-related liability. In general, the Company has three types of such liabilities: (1) outstanding gaming chips and slot tickets liability, which represents amounts owed in exchange for outstanding gaming chips and slot tickets held by patrons, (2) loyalty points deferred revenue liability and (3) patron advances and other liability, which primarily represents funds deposited in advance by patrons for gaming and advance payments by patrons for goods and services such as advance ticket sales, deposits on rooms and convention space and gift card purchases. These liabilities are generally expected to be recognized as revenues within one year and are recorded within other current liabilities.
(in thousands)December 31, 2021September 30, 2021
Outstanding gaming chips and slot tickets liability$10,938 $9,632 
Loyalty points deferred revenue liability41,484 42,663 
Patron advances and other liability24,656 30,166 
Total
$77,078 $82,461 
As of December 31, 2021 and September 30, 2021, customer contract liabilities related to Mohegan Sun Pocono's revenue sharing agreement with Unibet Interactive Inc. totaled $15.3 million and $15.8 million, respectively, and were primarily recorded within other long-term liabilities.