Segment Reporting

12 Months Ended

Sep. 30, 2022

Segment Reporting [Abstract]

Segment Reporting

Segment Reporting

We, either directly or through subsidiaries, operate Mohegan Sun, along with our other Connecticut operations (the “Connecticut Facilities”), Mohegan Pennsylvania, along with our other Pennsylvania operations (the “Pennsylvania Facilities”) and the Niagara Resorts. Certain other properties that are managed or under development are identified as the management, development and other reportable segment.

Our chief operating decision makers currently review and assess the performance and operating results and determine the proper allocation of resources to the Connecticut Facilities, the Pennsylvania Facilities, the Niagara Resorts and the properties managed or under development on a separate basis. Accordingly, we have four separate reportable segments: (i) Mohegan Sun, which includes the operations of the Connecticut Facilities, (ii) Mohegan Pennsylvania, which includes the operations of the Pennsylvania Facilities, (iii) the Niagara Resorts and (iv) management, development and other. Certain other gaming and entertainment operations (“all other”), which are not individually reportable segments, our corporate functions and inter-segment activities are each disclosed separately in the following segment disclosures to reconcile to consolidated results.

Net Revenues
	For the Fiscal Years Ended
(in thousands)	September 30, 2022		September 30, 2021		September 30, 2020
Mohegan Sun	$	940,282	$	816,376	$	715,674
Mohegan Pennsylvania	257,840		221,479		181,160
Niagara Resorts	279,263		99,202		180,025
Management, development and other	62,221		70,009		37,189
All other	54,619		18,780		—
Corporate	575		3,247		741
Inter-segment	(4,289)		(260)		173
Net revenues	$	1,590,511	$	1,228,833	$	1,114,962
Income (Loss) from Operations
	For the Fiscal Years Ended
(in thousands)	September 30, 2022		September 30, 2021		September 30, 2020
Mohegan Sun	$	213,654	$	202,311	$	128,449
Mohegan Pennsylvania	43,956		32,534		(115,073)
Niagara Resorts	38,892		(22,638)		(24,676)
Management, development and other	(15,948)		17,162		1,585
All other	7,158		(1,534)		—
Corporate	(41,538)		(43,358)		(23,439)
Inter-segment	60		(20)		(63)
Income (loss) from operations	$	246,234	$	184,457	$	(33,217)

Capital Expenditures Incurred
	For the Fiscal Years Ended
(in thousands)	September 30, 2022		September 30, 2021		September 30, 2020
Mohegan Sun	$	29,353	$	23,250	$	17,600
Mohegan Pennsylvania	11,316		6,063		3,559
Niagara Resorts	17,232		14,079		17,799
Management, development and other	249,569		7,773		137,171
All other	49		88,725		—
Corporate	1,415		307		545
Capital expenditures incurred	$	308,934	$	140,197	$	176,674
Total Assets
(in thousands)	September 30, 2022		September 30, 2021
Mohegan Sun	$	1,226,689	$	1,267,538
Mohegan Pennsylvania	405,455		408,187
Niagara Resorts	474,281		561,812
Management, development and other	869,117		407,831
All other	98,947		98,945
Corporate	1,010,984		996,040
Inter-segment	(1,036,556)		(1,010,476)
Total assets	$	3,048,917	$	2,729,877