Note 18. Segment Information

3 Months Ended

Mar. 30, 2014

Segment Reporting [Abstract]

Segment Reporting Disclosure [Text Block]

18.  Segment Information

Lakes’ segments reported below (in millions) are the segments of the Company for which separate financial information is available and for which operating results are evaluated by the chief operating decision-maker in deciding how to allocate resources and in assessing performance.

The Rocky Gap segment includes results of operations and assets related to the Rocky Gap Casino Resort near Cumberland, Maryland. The Indian Casino Projects segment includes results of operations and assets related to the development, financing, and management of the gaming-related property for the Shingle Springs Tribe. The Other segment includes Lakes’ cash and cash equivalents, short-term investments, Lakes corporate overhead and the investment in Rock Ohio Ventures. Costs in Other have not been allocated to the other segments because these costs are not easily allocable and to do so would not be practical. Amounts in Eliminations represent the intercompany management fee for Rocky Gap.

	Rocky Gap			Indian Casino Projects			Other			Eliminations			Consolidated
Three months ended March 30, 2014
Net revenue	$	12.3		$	—		$	0.3		$	(0.3	)	$	12.3
Management fee revenue – Rocky Gap		—			—			0.3			(0.3	)		—
Management fee expense – Rocky Gap		(0.3	)		—			—			0.3			—
Depreciation and amortization expense		(0.8	)		—			(0.1	)		—			(0.9	)
Earnings (loss) from operations		0.2			—			(1.8	)		—			(1.6	)
Interest expense		(0.3	)		—			—			—			(0.3	)
Three months ended March 31, 2013
Net revenue	$	0.6		$	2.7		$	—		$	—		$	3.3
Amortization of intangible assets related to Indian casino projects		—			(0.3	)		—			—			(0.3	)
Depreciation and amortization expense		(0.2	)		—			(0.1	)		—			(0.3	)
Earnings (loss) from operations		(2.6	)		2.4			(1.7	)		—			(1.9	)
Interest expense		—			(0.2	)		—			—			(0.2	)
As of March 30, 2014
Total assets	$	35.4		$	—		$	110.0		$	—		$	145.4
Capital expenditures		0.7			—			—			—			0.7
Investment in unconsolidated investees		—			—			21.0			—			21.0
As of December 29, 2013
Total assets	$	34.4		$	—		$	112.9		$	—		$	147.3
Capital expenditures	20.6				—			0.1			—			20.7
Investment in unconsolidated investees		—			—			21.0			—			21.0