XML 87 R42.htm IDEA: XBRL DOCUMENT v2.4.0.8
Equity-Based Compensation - Additional Information (Detail) (USD $)
In Thousands, except Share data, unless otherwise specified
6 Months Ended 6 Months Ended 1 Months Ended 6 Months Ended 3 Months Ended 6 Months Ended 3 Months Ended 6 Months Ended 6 Months Ended 6 Months Ended 6 Months Ended 3 Months Ended 6 Months Ended
Jun. 30, 2013
Jun. 30, 2013
Initial Public Offering [Member]
Apr. 24, 2013
Initial Public Offering [Member]
Jun. 30, 2013
Employee Unit Incentive Plan [Member]
Jun. 30, 2013
Employee Unit Incentive Plan [Member]
Minimum [Member]
Jun. 30, 2013
Employee Unit Incentive Plan [Member]
Maximum [Member]
Jun. 30, 2013
Employee Unit Plan and 2013 Grants [Member]
Tranches
Jun. 30, 2013
Units Surrendered For Shares Plan [Member]
Apr. 19, 2013
2013 Omni Bus Incentive Plan [Member]
Jun. 30, 2013
2013 Omni Bus Incentive Plan [Member]
Jun. 30, 2013
2013 Grant [Member]
Jun. 30, 2013
2013 Grant [Member]
Jun. 30, 2013
TVUs [Member]
Jun. 30, 2013
TVUs [Member]
Minimum [Member]
Jun. 30, 2013
TVUs [Member]
Employee Unit Incentive Plan [Member]
Jun. 30, 2013
TVUs [Member]
Units Surrendered For Shares Plan [Member]
Jun. 30, 2013
Time Vesting Units And Time Restricted Shares [Member]
Jun. 30, 2012
Time Vesting Units And Time Restricted Shares [Member]
Jun. 30, 2013
Time Vesting Units And Time Restricted Shares [Member]
Jun. 30, 2012
Time Vesting Units And Time Restricted Shares [Member]
Jun. 30, 2013
Unvested Time Restricted Shares [Member]
Jun. 30, 2013
Time Restricted Shares [Member]
Jun. 30, 2013
Time Restricted Shares [Member]
After Lock Up Period [Member]
2013 Grant [Member]
Jun. 30, 2013
Time Restricted Shares [Member]
Over Remaining Service Period [Member]
2013 Grant [Member]
Jun. 30, 2013
2.25x PVU Employee Units [Member]
Jun. 30, 2013
2.75x PVU Employee Units [Member]
Jun. 30, 2013
2.25x Performance Restricted Shares [Member]
2013 Grant [Member]
Jun. 30, 2013
2.75x Performance Restricted Shares [Member]
2013 Grant [Member]
Jun. 30, 2013
Common Stock [Member]
Units Surrendered For Shares Plan [Member]
Jun. 30, 2013
Vested And Unvested Time Vesting Units, Performance Vesting Units Surrendered for Shares Of Stock And Unvested Restricted Stock [Member]
Employee Unit Incentive Plan [Member]
Jun. 30, 2013
Class D Units and vested TVUs surrendered for shares of stock [Member]
Employee Unit Incentive Plan [Member]
Jun. 30, 2013
Class D Units and vested TVUs surrendered for shares of stock [Member]
Common Stock [Member]
Units Surrendered For Shares Plan [Member]
Jun. 30, 2013
Unvested TVUs and PVUs surrendered for shares of unvested restricted stock [Member]
Employee Unit Incentive Plan [Member]
Jun. 30, 2013
Unvested TVUs and PVUs surrendered for shares of unvested restricted stock [Member]
Common Stock [Member]
Units Surrendered For Shares Plan [Member]
Jun. 30, 2013
Vested Time Vesting Units Surrendered For Shares Of Stock [Member]
Jun. 30, 2013
Vested Time Vesting Units Surrendered For Shares Of Stock [Member]
Employee Unit Incentive Plan [Member]
Jun. 30, 2013
Vested Time Vesting Units Surrendered For Shares Of Stock [Member]
Common Stock [Member]
Units Surrendered For Shares Plan [Member]
Jun. 30, 2013
Unvested Time Vesting Units Surrendered For Unvested Time Restricted Shares [Member]
Jun. 30, 2013
Unvested Time Vesting Units Surrendered For Unvested Time Restricted Shares [Member]
Employee Unit Incentive Plan [Member]
Jun. 30, 2013
Unvested Time Vesting Units Surrendered For Unvested Time Restricted Shares [Member]
Common Stock [Member]
Time Restricted Shares [Member]
Units Surrendered For Shares Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                                                                                
Employee Unit Incentive Plan terms       Under the Employee Unit Plan, the Partnerships granted Employee Units to certain key employees of SEA (“Employee Units). The Employee Units which were granted were accounted for as equity awards and were divided into three tranches, Time-Vesting Units (“TVUs”), 2.25x Performance Vesting Units (“PVUs”) and 2.75x PVUs. Upon vesting of the Employee Units, the Company issued the corresponding number of shares of common stock of the Company to the Partnerships. There was no related cost to the employee upon vesting of the units                                                                        
Number of tranches for each equity award             3                                                                  
Surrender of units to shares of stock (in units)       698,533                                                   669,293 150,446   548,087     121,206     103,913  
Shares provided for surrender of units, in shares                                                         4,165,861     949,142   3,216,719     727,852     599,215
Portion of employee units originally granted that were TVUs                             One-third                                                  
Vesting period of Employee Units granted, years                             5 years                                                  
Vesting percentage per year                             20.00%                                                  
Percentage interest a general partner or beneficial owner other than Blackstone needs to obtain more of                           50.00%                                                    
Percentage of vesting upon change of control                         100.00%                                                      
Incremental equity compensation cost                                                                     $ 282     $ 220    
Recognized compensation expense                     1,291           611 300 931 567                                        
Unrecognized compensation cost                                         $ 2,295   $ 1,914 $ 2,424     $ 4,974 $ 3,764                        
Remaining vesting term of unvested TVUs                                           2 years                                    
Annualized effective compounded return rate                                                 20.00% 15.00%                            
Employee Unit fair value input discount rate       10.50%                                                                        
Fair value assumptions, holding period         2 years 7 months 6 days 3 years 7 months 6 days       2 years           2 years                                                
Fair value assumptions, risk free rate         0.33% 1.22%   0.24%       0.24%                                                        
Fair value assumptions, volatility         49.00% 57.00%           33.20%       37.60%                                                
Fair value assumptions, discount for lack of marketability         31.00% 53.00%                                                                    
Fair value assumptions, dividend yield       0.00%                       0.00%                                                
Shares of common stock issued through initial public offering, per share   $ 27.00 $ 27.00                                                                          
Common stock reserved for future issuance                 15,000,000                                                              
Restricted stock granted to directors, officers and employees                 494,557                                                              
Initial public offering lock up period 180 days                                                                              
Grant date fair value measuring method                       The grant date fair value of the 2.25x and 2.75x Performance Restricted 2013 shares was measured using the asset-or-nothing option pricing model.                                                        
Shares available for future issuance                   14,505,443