Revenue Recognition (Tables)

9 Months Ended

Sep. 30, 2022

Revenue from Contract with Customer [Abstract]

Summary of Net Revenues Disaggregated Type of Revenue and Reportable Segment

The Company’s Statements of Operations present net revenue disaggregated by type or nature of the good or service. A summary of net revenues disaggregated by type of revenue and reportable segment is presented below. Refer to Note 15 for additional information on the Company’s reportable segments.

	Three Months Ended September 30, 2022
(In millions)	Las Vegas		Regional		Caesars Digital		Managed and Branded		Corporate and Other		Total
Casino and pari-mutuel commissions	$	323	$	1,096	$	187	$	—	$	(1)	$	1,605
Food and beverage	264		147		—		—		—		411
Hotel	335		209		—		—		—		544
Other	155		78		25		70		(1)		327
Net revenues	$	1,077	$	1,530	$	212	$	70	$	(2)	$	2,887

	Three Months Ended September 30, 2021
(In millions)	Las Vegas		Regional		Caesars Digital		Managed and Branded		Corporate and Other		Total
Casino and pari-mutuel commissions	$	329	$	1,096	$	85	$	—	$	—	$	1,510
Food and beverage	221		125		—		1		—		347
Hotel	303		208		—		—		—		511
Other	164		63		11		78		1		317
Net revenues	$	1,017	$	1,492	$	96	$	79	$	1	$	2,685

	Nine Months Ended September 30, 2022
(In millions)	Las Vegas		Regional		Caesars Digital		Managed and Branded		Corporate and Other		Total
Casino and pari-mutuel commissions	$	929	$	3,264	$	255	$	—	$	(2)	$	4,446
Food and beverage	775		397		—		—		—		1,172
Hotel	959		487		—		—		—		1,446
Other	470		200		56		210		—		936
Net revenues	$	3,133	$	4,348	$	311	$	210	$	(2)	$	8,000

	Nine Months Ended September 30, 2021
(In millions)	Las Vegas		Regional		Caesars Digital		Managed and Branded		Corporate and Other		Total
Casino and pari-mutuel commissions	$	870	$	3,241	$	197	$	—	$	—	$	4,308
Food and beverage	476		318		—		3		—		797
Hotel	660		462		—		—		—		1,122
Other	363		152		24		203		10		752
Net revenues	$	2,369	$	4,173	$	221	$	206	$	10	$	6,979

Schedule of Accounts Receivable, Net

Accounts Receivable, Net
(In millions)	September 30, 2022		December 31, 2021
Casino and pari-mutuel commissions	$	218	$	168
Food and beverage and hotel	136		100
Other	152		204
Accounts receivable, net	$	506	$	472

Summary of Activity Related to Contract and Contract Related Liabilities

The following table summarizes the activity related to contract and contract-related liabilities:

	Outstanding Chip Liability				Caesars Rewards				Customer Deposits and Other Deferred Revenue
(In millions)	2022		2021		2022		2021		2022		2021
Balance at January 1	$	48	$	34	$	91	$	94	$	560	$	310
Balance at September 30	40		34		95		96		662		446
Increase / (decrease)	$	(8)	$	—	$	4	$	2	$	102	$	136