Consolidated Balance Sheets (USD $) In Thousands, unless otherwise specified	Sep. 30, 2012	Jan. 01, 2012
Current assets:
Cash and cash equivalents	$ 28,793	$ 38,557
Current portion of notes receivable from Indian casino projects		1,076
Deposits		2,250
Income taxes receivable	5,466	3,472
Other	1,851	1,130
Total current assets	36,110	46,485
Property and equipment	14,992	8,170
Accumulated depreciation	(3,376)	(3,107)
Property and equipment, net	11,616	5,063
Long-term assets related to Indian casino projects:
Notes and interest receivable, net of current portion and allowance	37,103	34,160
Intangible assets, net of accumulated amortization of $1.9 and $11.7 million	3,391	4,184
Investment in unconsolidated investee	20,161	15,706
License fee	2,100
Land held for development	1,130	1,130
Land held for sale	405	1,729
Other	756	228
Management fees receivable and other	4,764	7,315
Total other assets	24,552	17,833
Total long-term assets related to Indian casino projects	45,258	46,619
Total assets	117,536	116,000
Current liabilities:
Current portion of contract acquisition costs payable, net of $0.8 and $0.9 million discount	1,200
Accounts payable	660	354
Accrued payroll and related	748	534
Other accrued expenses	1,164	400
Total current liabilities	3,781	2,343
Long-term contract acquisition costs payable, net of current portion and $0.8 and $1.4 million discount	(4,800)	(5,600)
Total liabilities	7,421	6,911
Commitments and contingencies
Common stock, $.01 par value; authorized 200,000 shares; 26,441 and 26,406 common shares issued and outstanding	264	264
Additional paid-in capital	203,874	203,747
Deficit	(94,023)	(95,272)
Total Lakes Entertainment, Inc. shareholders' equity	110,115	108,739
Noncontrolling interest		350
Total equity	110,115	109,089
Total liabilities and shareholders' equity	117,536	116,000
Contract Acquisition Cost [Member]
Current liabilities:
Current portion of contract acquisition costs payable, net of $0.8 and $0.9 million discount	1,209	1,055
Long-term contract acquisition costs payable, net of current portion and $0.8 and $1.4 million discount	3,640	4,568
Long-Term Asset [Member]
Long-term assets related to Indian casino projects:
Land held for development		960
Other Long-term Investments [Member]
Long-term assets related to Indian casino projects:
Land held for development	$ 1,130	$ 170