Segment Reporting

12 Months Ended

Sep. 30, 2013

Segment Reporting

NOTE 15—SEGMENT REPORTING:

As of September 30, 2013, the Authority owns and operates, either directly or through wholly-owned subsidiaries, Mohegan Sun, the Connecticut Sun franchise, and the Mohegan Sun Country Club at Pautipaug (collectively, the “Connecticut Facilities”), and the Pennsylvania Facilities. Substantially all of the Authority’s revenues are derived from these operations. The Connecticut Sun franchise and the Mohegan Sun Country Club at Pautipaug are aggregated with the Mohegan Sun operating segment because these operations all share similar economic characteristics, which is to generate gaming and entertainment revenues by attracting patrons to Mohegan Sun. The Authority’s executive officers review and assess the performance and operating results and determine the proper allocation of resources to the Connecticut Facilities and the Pennsylvania Facilities on a separate basis. Accordingly, the Authority has two separate reportable segments: (1) Mohegan Sun, which includes the operations of the Connecticut Facilities, and (2) Mohegan Sun at Pocono Downs, which includes the operations of the Pennsylvania Facilities. The Authority’s operations related to investments in unconsolidated affiliates and certain other corporate and management operations have not been identified as separate reportable segments, therefore, these operations are included in corporate and other in the following segment disclosures to reconcile to consolidated results.

	For the Fiscal Years Ended
	September 30, 2013			September 30, 2012			September 30, 2011
(in thousands)
Net revenues:
Mohegan Sun	$	1,042,078		$	1,084,017		$	1,115,326
Mohegan Sun at Pocono Downs		296,648			314,999			303,053
Corporate and other		1,302			297			—
Total	$	1,340,028		$	1,399,313		$	1,418,379
Income (loss) from operations:
Mohegan Sun	$	212,680		$	199,358		$	223,777
Mohegan Sun at Pocono Downs		43,763			43,296			31,491
Corporate and other		(26,937	)		(17,230	)		(16,864	)
Total		229,506			225,424			238,404
Accretion of discount to the relinquishment liability		(4,974	)		(8,248	)		(11,366	)
Interest income		6,271			4,492			2,732
Interest expense, net of capitalized interest		(170,150	)		(146,057	)		(117,710	)
Loss on early exchange of debt and write-off of debt issuance costs		(11,516	)		(14,326	)		—
Other expense, net		(1,595	)		(44	)		(217	)
Net income		47,542			61,241			111,843
Loss attributable to non-controlling interests		2,784			2,019			2,134
Net income attributable to Mohegan Tribal Gaming Authority	$	50,326		$	63,260		$	113,977

	For the Fiscal Years Ended
	September 30, 2013		September 30, 2012		September 30, 2011
Capital expenditures incurred:
Mohegan Sun	$	27,652	$	36,542	$	41,325
Mohegan Sun at Pocono Downs		4,673		3,543		5,152
Corporate		33,728		3,557		—
Total	$	66,053	$	43,642	$	46,477
	September 30, 2013		September 30, 2012
Total assets:
Mohegan Sun	$	1,425,152	$	1,484,369
Mohegan Sun at Pocono Downs		558,700		570,078
Corporate		152,298		181,699
Total	$	2,136,150	$	2,236,146