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SIGNIFICANT ACCOUNTING POLICIES (Tables)
 3 Months Ended
Mar. 31, 2022
Accounting Policies [Abstract]  
Schedule of Cash and Restricted Cash The following table reconciles cash and restricted cash in the condensed consolidated balance sheets to the total shown on the condensed consolidated statements of cash flows.
March 31,December 31,
(in thousands)20222021
Cash and cash equivalents$160,777 $206,193 
Restricted cash62,893 68,647 
Total cash and cash equivalents and restricted cash$223,670 $274,840 
Schedule of Cash and Restricted Cash The following table reconciles cash and restricted cash in the condensed consolidated balance sheets to the total shown on the condensed consolidated statements of cash flows.
March 31,December 31,
(in thousands)20222021
Cash and cash equivalents$160,777 $206,193 
Restricted cash62,893 68,647 
Total cash and cash equivalents and restricted cash$223,670 $274,840 
Schedule of Accounts Receivable
Accounts receivable, net consists of the following:
March 31,December 31,
(in thousands)20222021
Amounts due from Rhode Island and Delaware(1)
$14,484 $10,575 
Gaming receivables9,185 10,576 
Non-gaming receivables30,185 31,481 
Accounts receivable53,854 52,632 
Less: Allowance for doubtful accounts(4,461)(4,454)
Accounts receivable, net$49,393 $48,178 
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(1)    Represents the Company’s share of VLT and table games revenue for Bally’s Twin River and Bally’s Tiverton due from the State of Rhode Island and from the State of Delaware for Bally’s Dover.
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure
As of March 31, 2022 and December 31, 2021, prepaid expenses and other current assets was comprised of the following:
March 31,December 31,
(in thousands)20222021
Services and license agreements$25,810 $21,496 
Due from payment service providers13,832 15,984 
Prepaid marketing12,352 10,066 
Sales tax11,075 18,308 
Unbilled revenue9,929 7,759 
Convertible loans5,774 — 
Deposits4,991 8,748 
Prepaid insurance4,744 9,637 
Purse funds1,482 8,286 
Other3,115 4,179 
   Total prepaid expenses and other current assets$93,104 $104,463 
Property, Plant and Equipment
As of March 31, 2022 and December 31, 2021, property and equipment was comprised of the following:
(in thousands)March 31, 2022December 31, 2021
Land$75,328 $75,328 
Land improvements34,704 34,704 
Building and improvements669,455 650,837 
Equipment200,280 182,006 
Furniture and fixtures51,689 47,258 
Construction in process64,914 53,715 
Total property, plant and equipment1,096,370 1,043,848 
Less: Accumulated depreciation(219,095)(205,197)
Property and equipment, net$877,275 $838,651