XML 1083 R75.htm IDEA: XBRL DOCUMENT v2.4.0.8
Equity-Based Compensation - Additional Information (Detail) (USD $)
In Thousands, except Share data, unless otherwise specified
1 Months Ended 9 Months Ended 12 Months Ended 9 Months Ended 12 Months Ended 9 Months Ended 12 Months Ended 9 Months Ended 1 Months Ended 9 Months Ended 3 Months Ended 9 Months Ended 12 Months Ended 9 Months Ended 12 Months Ended 9 Months Ended 12 Months Ended 9 Months Ended 3 Months Ended 9 Months Ended 9 Months Ended 9 Months Ended 9 Months Ended 12 Months Ended 9 Months Ended 12 Months Ended 9 Months Ended 9 Months Ended 9 Months Ended
Apr. 24, 2013
Apr. 24, 2013
Initial Public Offering [Member]
Sep. 30, 2013
Employee Unit Incentive Plan [Member]
Dec. 31, 2012
Employee Unit Incentive Plan [Member]
Tranches
Sep. 30, 2013
Employee Unit Incentive Plan [Member]
Minimum [Member]
Dec. 31, 2012
Employee Unit Incentive Plan [Member]
Minimum [Member]
Sep. 30, 2013
Employee Unit Incentive Plan [Member]
Maximum [Member]
Dec. 31, 2012
Employee Unit Incentive Plan [Member]
Maximum [Member]
Sep. 30, 2013
Employee Unit Plan and 2013 Grants [Member]
Tranches
Sep. 30, 2013
Units Surrendered For Shares Plan [Member]
Apr. 19, 2013
2013 Omni Bus Incentive Plan [Member]
Sep. 30, 2013
2013 Omni Bus Incentive Plan [Member]
Sep. 30, 2013
2013 Grant [Member]
Sep. 30, 2013
2013 Grant [Member]
Sep. 30, 2013
TVUs [Member]
Dec. 31, 2012
TVUs [Member]
Dec. 31, 2011
TVUs [Member]
Sep. 30, 2013
TVUs [Member]
Minimum [Member]
Dec. 31, 2012
TVUs [Member]
Minimum [Member]
Sep. 30, 2013
TVUs [Member]
Employee Unit Incentive Plan [Member]
Dec. 31, 2012
TVUs [Member]
Employee Unit Incentive Plan [Member]
Sep. 30, 2013
TVUs [Member]
Units Surrendered For Shares Plan [Member]
Sep. 30, 2013
Time Vesting Units And Time Restricted Shares [Member]
Sep. 30, 2012
Time Vesting Units And Time Restricted Shares [Member]
Sep. 30, 2013
Time Vesting Units And Time Restricted Shares [Member]
Sep. 30, 2012
Time Vesting Units And Time Restricted Shares [Member]
Sep. 30, 2013
Time Restricted Shares [Member]
Sep. 30, 2013
Time Restricted Shares [Member]
After Lock Up Period [Member]
2013 Omni Bus Incentive Plan [Member]
Sep. 30, 2013
Time Restricted Shares [Member]
After Lock Up Period [Member]
2013 Grant [Member]
Sep. 30, 2013
Time Restricted Shares [Member]
Over Remaining Service Period [Member]
2013 Omni Bus Incentive Plan [Member]
Sep. 30, 2013
Time Restricted Shares [Member]
Over Remaining Service Period [Member]
2013 Grant [Member]
Sep. 30, 2013
2.25x PVU Employee Units [Member]
Dec. 31, 2012
2.25x PVU Employee Units [Member]
Sep. 30, 2013
2.75x PVU Employee Units [Member]
Dec. 31, 2012
2.75x PVU Employee Units [Member]
Sep. 30, 2013
Employee Unit Incentive Plan [Member]
2013 Grant [Member]
Sep. 30, 2013
2.25x Performance Restricted Shares [Member]
2013 Omni Bus Incentive Plan [Member]
Sep. 30, 2013
2.25x Performance Restricted Shares [Member]
2013 Grant [Member]
Sep. 30, 2013
2.75x Performance Restricted Shares [Member]
2013 Omni Bus Incentive Plan [Member]
Sep. 30, 2013
2.75x Performance Restricted Shares [Member]
2013 Grant [Member]
Sep. 30, 2013
Common Stock [Member]
Units Surrendered For Shares Plan [Member]
Sep. 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]
Sep. 30, 2013
Class D Units surrendered for shares of stock [Member]
Employee Unit Incentive Plan [Member]
Sep. 30, 2013
Class D Units surrendered for shares of stock [Member]
Common Stock [Member]
Units Surrendered For Shares Plan [Member]
Sep. 30, 2013
Class D Units and vested TVUs surrendered for shares of stock [Member]
Employee Unit Incentive Plan [Member]
Sep. 30, 2013
Class D Units and vested TVUs surrendered for shares of stock [Member]
Common Stock [Member]
Units Surrendered For Shares Plan [Member]
Sep. 30, 2013
Unvested TVUs and PVUs surrendered for shares of unvested restricted stock [Member]
Employee Unit Incentive Plan [Member]
Sep. 30, 2013
Unvested TVUs and PVUs surrendered for shares of unvested restricted stock [Member]
Common Stock [Member]
Units Surrendered For Shares Plan [Member]
Sep. 30, 2013
Vested Time Vesting Units Surrendered For Shares Of Stock [Member]
Sep. 30, 2013
Vested Time Vesting Units Surrendered For Shares Of Stock [Member]
Employee Unit Incentive Plan [Member]
Sep. 30, 2013
Vested Time Vesting Units Surrendered For Shares Of Stock [Member]
Common Stock [Member]
Units Surrendered For Shares Plan [Member]
Sep. 30, 2013
Unvested Time Vesting Units Surrendered For Unvested Time Restricted Shares [Member]
Sep. 30, 2013
Unvested Time Vesting Units Surrendered For Unvested Time Restricted Shares [Member]
Employee Unit Incentive Plan [Member]
Sep. 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 In 2011 and 2012, the Partnerships granted employee units to certain key employees of SEA. Upon vesting of the employee units, the Company issues the corresponding number of shares of common stock of the Company to the Partnerships. There is no related cost to the employee upon vesting of the units.                                                                                                    
Total number of award units authorized       750,000                                                                                                    
Total number of employee units granted       721,401                                 240,470                                                                  
Number of tranches for each equity award       3         3                                                                                          
Portion of employee units originally granted that were TVUs                                       One-third One-third                                                                  
Vesting period of Employee Units granted, years                                       5 years 5 years                                                                  
Vesting percentage per year                                       20.00% 20.00%                                                                  
Percentage interest a general partner or beneficial owner other than Blackstone needs to obtain more of                                   50.00% 50.00%                                                                      
Percentage of vesting upon change of control                             100.00% 100.00%                                                                            
Recognized compensation expense                         $ 1,876 $ 3,167   $ 1,191 $ 823           $ 606 $ 305 $ 1,537 $ 872                                                        
Unrecognized compensation cost                               2,702                     1,706   491   1,961 28,125 2,900 18,846 2,000     4,974   3,764                            
Unrecognized compensation cost, recognition period                               3 years                                                                            
Units granted, number of units                                 219,303                     85,647   82,290             163,310   163,310                              
Units granted, weighted average fair value                               $ 23.15 $ 21.34                     $ 33.52   $ 33.52     $ 15.66   $ 10.52   $ 30.46   $ 23.05                              
Annualized effective compounded return rate                                                               20.00% 20.00% 15.00% 15.00%                                      
Return on investment                                                               225.00% 225.00% 275.00% 275.00%                                      
Grant date fair value measuring method     The fair value of each Employee Unit originally granted was estimated on the date of grant using a composite of the discounted cash flow model and the guideline public company approach to determine the underlying enterprise value. The fair value of each employee unit granted was estimated on the date of grant using a composite of the discounted cash flow model and the guideline public company approach to determine the underlying enterprise value.                                                               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.                                    
Fair value assumptions, holding period         2 years 7 months 6 days 2 years 7 months 6 days 3 years 7 months 6 days 3 years 7 months 6 days       2 years                   2 years                                                                
Fair value assumptions, risk free rate         0.33% 0.33% 1.22% 1.22%   0.24%       0.24%                                                                                
Fair value assumptions, volatility         49.00% 49.00% 57.00% 57.00%           33.20%               37.60%                                                                
Fair value assumptions, discount for lack of marketability         31.00% 31.00% 53.00% 53.00%                                                                                            
Fair value assumptions, dividend yield     0.00% 0.00%                                   0.00%                                                                
Employee Unit fair value input discount rate     10.50% 10.50%                                                                                                    
Surrender of units to shares of stock (in units)     698,533                                                                             669,293 29,240   150,446   548,087     121,206     103,913  
Shares provided for surrender of units, in shares                                                                                 4,165,861     221,290   949,142   3,216,719     727,852     599,215
Incremental equity compensation cost                                                                                                 $ 282     $ 220    
Shares of common stock issued through initial public offering, per share   $ 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                                                                                                          
Shares available for future issuance                       14,505,710                                                                                    
Shares withheld from employees to satisfy minimum tax withholding obligation                       21,937