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Revenue Recognition
 12 Months Ended
Sep. 30, 2022
Revenue from Contract with Customer [Abstract]  
Revenue Recognition Revenue Recognition
Revenue Disaggregation
We are primarily engaged in the ownership, operation, management and development of integrated entertainment facilities both domestically and internationally. Our current wholly-owned operations are primarily focused within Connecticut and Pennsylvania. We also currently operate and manage other gaming facilities elsewhere within the United States and Canada. We generate 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
For the Fiscal Year Ended September 30, 2022
(in thousands)ConnecticutPennsylvaniaCanadaOther
Gaming $631,456 $229,163 $213,165 $49,080 
Food and beverage90,722 16,005 23,782 4,215 
Hotel94,240 6,258 15,339 (9)
Retail, entertainment and other 123,864 6,414 26,977 59,840 
Net revenues$940,282 $257,840 $279,263 $113,126 
For the Fiscal Year Ended September 30, 2021
(in thousands)ConnecticutPennsylvaniaCanadaOther
Gaming$604,482 $202,932 $87,406 $15,558 
Food and beverage59,611 8,718 2,837 2,465 
Hotel77,282 4,946 2,091 (12)
Retail, entertainment and other 75,001 4,883 6,868 74,025 
Net revenues$816,376 $221,479 $99,202 $92,036 
For the Fiscal Year Ended September 30, 2020
(in thousands)ConnecticutPennsylvaniaCanadaOther
Gaming$518,599 $159,661 $121,387 $— 
Food and beverage64,012 12,208 27,544 (86)
Hotel58,219 4,578 6,319 (3)
Retail, entertainment and other74,844 4,713 24,775 38,019 
Net revenues$715,674 $181,160 $180,025 $37,930 
Contract and Contract-related Assets
Accounts Receivable
(in thousands)September 30, 2022September 30, 2021
Gaming $40,385 $37,921 
Food and beverage18 13 
Hotel5,601 3,106 
Retail, entertainment and other24,009 19,099 
Accounts receivable70,013 60,139 
Allowance for doubtful accounts(24,018)(19,367)
Accounts receivable, net$45,995 $40,772 
As of September 30, 2022 and 2021, contract assets related to the Niagara Resorts Casino Operating and Services Agreement with the Ontario Lottery and Gaming Corporation totaled $87.5 million and $119.9 million, respectively.
Contract and Contract-related Liabilities
A difference may exist between the timing of cash receipts from customers and the recognition of revenues, resulting in a contract or contract-related liability. In general, we have 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 customers, (2) loyalty points deferred revenue liability and (3) customer advances and other liability, which primarily represents funds deposited in advance by customers for gaming and advance payments by customers 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)September 30, 2022September 30, 2021
Outstanding gaming chips and slot tickets liability$9,743 $9,632 
Loyalty points deferred revenue liability40,873 42,663 
Customer advances and other liability30,528 30,166 
Total
$81,144 $82,461 
As of September 30, 2022 and 2021, customer contract liabilities related to Mohegan Pennsylvania's revenue sharing agreement with Unibet Interactive Inc. totaled $14.4 million and $15.8 million, respectively, and were primarily recorded within other long-term liabilities.