Basis of Presentation and Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2018

Accounting Policies [Abstract]

Schedule of New Accounting Pronouncements and Changes in Accounting Principles

	Three Months Ended September 30, 2017
	As Previously Reported		Adoption of Topic 606			As Adjusted
Statement of Income	(in thousands, except per share amounts)
Total revenues	$	295,088	$	(25,158	)	$	269,930
Total operating expenses	217,222		(40,387		)	176,835
Income before income taxes	68,514		15,229			83,743
Income taxes	20,919		5,635			26,554
Net income	47,595		9,594			57,189
Diluted earnings per share	0.84		0.17			1.01

	Nine Months Ended September 30, 2017
	As Previously Reported		Adoption of Topic 606			As Adjusted
Statement of Income	(in thousands, except per share amounts)
Total revenues	$	769,785	$	(49,971	)	$	719,814
Total operating expenses	561,906		(67,129		)	494,777
Income before income taxes	177,278		17,158			194,436
Income taxes	55,944		6,349			62,293
Net income	121,334		10,809			132,143
Diluted earnings per share	2.14		0.19			2.33

	December 31, 2017
	As Previously Reported (1)(2)		Adoption of Topic 606			As Adjusted
Balance Sheet	(in thousands)
Receivables (net of allowance for doubtful accounts)	$	125,452	$	418		$	125,870
Current notes receivable, net of allowances	13,904		(648		)	13,256
Other current assets	28,241		(2,274		)	25,967
Intangible assets, net	14,672		85,820			100,492
Notes receivable, net of allowances	147,993		(67,857		)	80,136
Deferred income tax asset	13,335		13,889			27,224
Other assets	29,479		38,236			67,715
Accounts payable(1)	67,839		—			67,839
Accrued expenses and other current liabilities(1)	84,315		—			84,315
Current deferred revenue(2)	13,190		38,952			52,142
Current liability for guest loyalty program(2)	79,183		(60		)	79,123
Deferred revenue(1)(2)	18,335		80,124			98,459
Liability for guest loyalty program(2)	48,738		(37		)	48,701
Other liabilities(1)(2)	46,939		(4,896		)	42,043
Retained earnings	673,771		(46,499		)	627,272

⁽¹⁾ The Company performed reclassifications of certain payroll taxes from Accrued expenses and other current liabilities to Accounts payable totaling $4.3 million, and the entirety of Income taxes payable to Accrued expenses and other current liabilities totaling $2.8 million. In addition, $4.3 million was reclassified from Other liabilities to Deferred revenue.

⁽²⁾ As a result of adoption of Topic 606 and in accordance with reporting requirements, the Company performed revisions to the presentation within Total liabilities in the consolidated balance sheet to add non-current Deferred revenue and current and non-current Liability for guest loyalty program line items. Amounts originally captured in current Deferred revenue and Other liabilities have been reclassified to the new line items in the table above.