XML 76 R50.htm IDEA: XBRL DOCUMENT v3.8.0.1
Summary of Significant Accounting Policies - Additional Information (Detail)
3 Months Ended 12 Months Ended
Dec. 31, 2017
USD ($)
Business
Sep. 30, 2017
USD ($)
Jun. 30, 2017
USD ($)
[2]
Mar. 31, 2017
USD ($)
[3]
Dec. 31, 2016
USD ($)
Sep. 30, 2016
USD ($)
Jun. 30, 2016
USD ($)
Mar. 31, 2016
USD ($)
[5]
Dec. 31, 2017
USD ($)
Business
Segment
Dec. 31, 2016
USD ($)
Dec. 31, 2015
USD ($)
Dec. 31, 2014
USD ($)
Summary Of Significant Accounting Policies [Line Items]                        
Cash and cash equivalents settlement terms                 less than four days      
Cash and cash equivalents $ 33,178,000       $ 68,958,000       $ 33,178,000 $ 68,958,000 $ 18,971,000 $ 43,906,000
Restricted cash 819,000       420,000       819,000 420,000    
Interest capitalized                 2,690,000 2,686,000 2,299,000  
Capitalized Computer Software, Net 9,196,000       11,441,000       9,196,000 11,441,000    
Capitalized Computer Software, Accumulated Amortization 16,062,000       12,576,000       16,062,000 12,576,000    
Capitalized Computer Software, Amortization                 3,544,000 3,399,000 3,022,000  
Impairment losses                   0 0  
Self-insurance reserves 30,603,000       28,335,000       30,603,000 28,335,000    
Long-term deferred revenue related to admission products 883,000       509,000       883,000 509,000    
Revenue and related expense for bartered ticket transactions                 21,000,000 29,000,000 18,000,000  
Revenue $ 265,505,000 $ 437,712,000 [1] $ 373,750,000 $ 186,357,000 267,597,000 [4] $ 485,318,000 $ 371,136,000 $ 220,241,000 $ 1,263,324,000 1,344,292,000 1,371,004,000  
Number of theme parks owned and operated | Business 12               12      
Number of reportable segment | Segment                 1      
Middle East Project [Member]                        
Summary Of Significant Accounting Policies [Line Items]                        
Long-term deferred revenue related to admission products $ 10,000,000       10,000,000       $ 10,000,000 10,000,000    
Deferred costs incurred under Middle East Project 3,100,000       2,800,000       3,100,000 2,800,000    
Accrued Salaries, Wages and Benefits [Member]                        
Summary Of Significant Accounting Policies [Line Items]                        
Self-insurance reserves 2,603,000       2,685,000       2,603,000 2,685,000    
Other Liabilities [Member]                        
Summary Of Significant Accounting Policies [Line Items]                        
Self-insurance reserves 7,084,000       7,191,000       7,084,000 7,191,000    
Operating Expense [Member]                        
Summary Of Significant Accounting Policies [Line Items]                        
Impairment loss of long-lived assets   $ 7,800,000                    
Food, Merchandise and Other Revenue [Member] | ZHG Stock Purchase Agreement [Member]                        
Summary Of Significant Accounting Policies [Line Items]                        
Revenue                 3,900,000      
Selling, General and Administrative Expenses [Member]                        
Summary Of Significant Accounting Policies [Line Items]                        
Other advertising and media costs                 $ 118,000,000 124,600,000 $ 106,000,000  
Computer System Development Costs [Member]                        
Summary Of Significant Accounting Policies [Line Items]                        
Estimated useful life                 5 years      
Maximum [Member]                        
Summary Of Significant Accounting Policies [Line Items]                        
FDIC insured amount 250,000               $ 250,000      
Maximum [Member] | Animals [Member]                        
Summary Of Significant Accounting Policies [Line Items]                        
Estimated useful life                 50 years      
Minimum [Member] | Animals [Member]                        
Summary Of Significant Accounting Policies [Line Items]                        
Estimated useful life                 1 year      
Amounts Due from Third-Party Credit Card Companies [Member]                        
Summary Of Significant Accounting Policies [Line Items]                        
Cash and cash equivalents $ 16,799,000       $ 12,289,000       $ 16,799,000 $ 12,289,000    
[1] During the third quarter of 2017, the Company recorded $5,100 in restructuring and other related costs primarily related to severance costs and other termination benefits. See Note 4–Restructuring Programs and Separation Costs for further details.
[2] During the second quarter of 2017, the Company recorded a non-cash goodwill impairment charge of $269,332 related to the full impairment of the Company’s SeaWorld Orlando reporting unit and equity compensation expense of approximately $8,400 related to certain of the Company’s performance-vesting restricted shares (the “2.75x Performance Restricted shares”) for which a portion vested on May 8, 2017 with the closing of the Sale. See Note 9–Goodwill, Net and Note 19–Equity-Based Compensation for further details.
[3] During the first quarter of 2017, the Company recorded a loss on early extinguishment of debt and write-off of discounts and debt issuance costs of $8,020 related to the Amendment to its Existing Credit Agreement. See Note 12–Long-Term Debt for further details
[4] During the fourth quarter of 2016, the Company recorded $8,904 in restructuring and other related costs primarily related to severance costs and other employment expenses. See Note 4–Restructuring Programs and Separation Costs for further details.
[5] During the first quarter of 2016, the Company recorded $27,516 in equity compensation expense related to certain of the Company’s performance-vesting restricted shares (the “2.25x Performance Restricted shares”) which became probable of vesting during the first quarter and vested on April 1, 2016. See Note 19–Equity-Based Compensation for further details.