Property and Equipment-Net

12 Months Ended

Dec. 31, 2012

Property Plant And Equipment [Abstract]

8. PROPERTY AND EQUIPMENT—NET

The components of property and equipment—net as of December 31, 2012 and 2011, consisted of the following:


	2012			2011
Land	$	286,200		$	274,100
Land improvements		238,860			201,319
Buildings		468,647			418,318
Rides and equipment		1,100,423			977,233
Animals		161,194			161,144
Construction in process		88,237			140,770
Less accumulated depreciation		(568,918	)		(425,006	)

Total	$	1,774,643		$	1,747,878

Depreciation expense was approximately $161,700, $209,300, and $202,800 for the years ended December 31, 2012, 2011, and 2010, respectively.

- Definition

The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures.

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