Stock-Based Compensation

9 Months Ended

Sep. 30, 2013

Stock-Based Compensation

14. Stock-Based Compensation

The total compensation cost relating both to stock options and nonvested stock is allocated as follows (amounts in thousands):

	Three Months Ended September 30,				Nine Months Ended September 30,
	2013		2012		2013		2012
Casino	$	1,814	$	2,621	$	5,550	$	3,571
Rooms		194		34		632		234
Food and beverage		281		27		872		82
Entertainment, retail and other		116		—		342		14
General and administrative		2,799		3,168		27,676		9,803
Total stock-based compensation expense		5,204		5,850		35,072		13,704
Total stock-based compensation capitalized		49		49		145		146
Total stock-based compensation costs	$	5,253	$	5,899	$	35,217	$	13,850

For the nine months ended September 30, 2013, the Company recorded a charge, in accordance with applicable accounting standards, of approximately $23 million due to the retirement of the Company’s former chief operating officer and the related accelerated vesting of shares previously granted to him.

For the nine months ended September 30, 2012, the Company reversed stock-based compensation expense allocated to casino operations related to stock options and restricted stock granted in 2008 with an approximate 8 year cliff vest provision that were forfeited during the first quarter of 2012.