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Revenue Recognition
 6 Months Ended
Mar. 31, 2022
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, which includes management and development fees earned.
Revenue Disaggregation by Geographic Location
Three Months Ended March 31, 2022
(in thousands)ConnecticutPennsylvaniaCanadaOther
Gaming$152,023 $55,804 $41,762 $11,905 
Food and beverage20,877 3,376 3,634 1,029 
Hotel20,553 1,367 2,941 (1)
Retail, entertainment and other 22,031 1,617 3,923 15,635 
Net revenues$215,484 $62,164 $52,260 $28,568 
Revenue Disaggregation by Geographic Location (Continued)
Three Months Ended March 31, 2021
(in thousands)ConnecticutPennsylvaniaCanadaOther
Gaming$145,965 $49,019 $12,685 $1,515 
Food and beverage12,047 1,132 — 164 
Hotel16,088 1,093 — (11)
Retail, entertainment and other 14,922 1,132 1,131 21,198 
Net revenues$189,022 $52,376 $13,816 $22,866 
Six Months Ended March 31, 2022
(in thousands)ConnecticutPennsylvaniaCanadaOther
Gaming $321,364 $113,279 $92,010 $20,570 
Food and beverage43,654 7,014 7,722 2,145 
Hotel45,444 2,930 6,362 (3)
Retail, entertainment and other 56,594 3,156 8,998 29,200 
Net revenues$467,056 $126,379 $115,092 $51,912 
Six Months Ended March 31, 2021
(in thousands)ConnecticutPennsylvaniaCanadaOther
Gaming$270,990 $84,661 $25,219 $1,515 
Food and beverage22,252 1,973 — 158 
Hotel31,808 1,897 — (11)
Retail, entertainment and other 29,863 1,930 1,594 34,749 
Net revenues$354,913 $90,461 $26,813 $36,411 
Lease Revenue
Three Months Ended
March 31, 2022March 31, 2021
(in thousands)HotelRetail,
Entertainment and Other		HotelRetail,
Entertainment and Other
Fixed rent$14,448 $1,615 $11,104 $1,317 
Variable rent— 2,554 — 935 
Total$14,448 $4,169 $11,104 $2,252 
Six Months Ended
March 31, 2022March 31, 2021
(in thousands)HotelRetail,
Entertainment and Other		HotelRetail,
Entertainment and Other
Fixed rent$32,014 $3,443 $21,502 $2,884 
Variable rent— 4,674 — 1,445 
Total$32,014 $8,117 $21,502 $4,329 
Contract and Contract-related Assets
As of March 31, 2022 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 $111.3 million and $119.9 million, respectively.
Accounts Receivable, Net
(in thousands)March 31, 2022September 30, 2021
Gaming $37,220 $37,921 
Food and beverage14 13 
Hotel3,098 3,106 
Retail, entertainment and other22,472 19,099 
Accounts receivable62,804 60,139 
Allowance for doubtful accounts(21,566)(19,367)
Accounts receivable, net$41,238 $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)March 31, 2022September 30, 2021
Outstanding gaming chips and slot tickets liability$9,161 $9,632 
Loyalty points deferred revenue liability41,093 42,663 
Patron advances and other liability34,268 30,166 
Total
$84,522 $82,461 
As of March 31, 2022 and September 30, 2021, customer contract liabilities related to Mohegan Sun Pocono's revenue sharing agreement with Unibet Interactive Inc. totaled $15.0 million and $15.8 million, respectively, and were primarily recorded within other long-term liabilities.