Basis Of Presentation	6 Months Ended
Jun. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis Of Presentation	NOTE 1 — BASIS OF PRESENTATION The accompanying Condensed Consolidated Financial Statements are presented in accordance with the requirements of this Quarterly Report on Form 10-Q and consequently do not include all of the disclosures normally required by Generally Accepted Accounting Principles ("GAAP") in the United States of America or those normally made in Churchill Downs Incorporated’s (the “Company”) Annual Report on Form 10-K. The year-end Condensed Consolidated Balance Sheet data was derived from audited financial statements but does not include all disclosures required by accounting principles generally accepted in the United States of America. Accordingly, the reader of this Quarterly Report on Form 10-Q should refer to the Company’s Annual Report on Form 10-K for the year ended December 31, 2014 for further information. The accompanying Condensed Consolidated Financial Statements have been prepared in accordance with the Company’s customary accounting practices and have not been audited. In the opinion of management, all adjustments necessary for a fair statement of this information have been made, and all such adjustments are of a normal, recurring nature. Certain amounts for the six months ended June 30, 2014 were reclassified to be consistent with current year presentation. There was no impact from these reclassifications on net loss or cash flows. The Company’s revenues and earnings are seasonal in nature, primarily due to its Racing segment. Therefore, revenues and operating results for any interim quarter are generally not indicative of the revenues and operating results for the year and may not be comparable with results for the corresponding period of the previous year. For instance, the Company historically has had fewer live racing days during the first quarter of each year, and the majority of its live racing revenue occurs during the second quarter, with the running of the Kentucky Derby and the Kentucky Oaks. The Company conducted 66 live thoroughbred racing days during the second quarter of 2015, which compares to 114 live thoroughbred racing days during the second quarter of 2014. For the six months ended June 30, 2015, the Company conducted 123 live thoroughbred racing days, which compares to 211 live racing days during the six months ended June 30, 2014. This decrease is primarily related to the cessation of pari-mutuel operations at Calder Race Course in July 2014. Furthermore, casino revenues and earnings have historically been higher during the first quarter due to seasonal revenues from the Company's predominately southern casino properties. The Company's revenues from its Big Fish Games segment also have a seasonal component and are typically lower during the summer months. Customer Loyalty Programs The Company’s customer loyalty programs offer incentives to customers who wager at the Company’s racetracks, through its advance deposit wagering platform, TwinSpires.com, or at its casino facilities. The TSC Elite program is for pari-mutuel wagering at the Company’s racetracks or through TwinSpires.com. The Player’s Club is offered at the Company’s casino facilities in Louisiana, Florida, Maine and Mississippi. At each of June 30, 2015 and December 31, 2014, the outstanding reward point liabilities were $1.8 million and $1.7 million, respectively, and were included in accrued expenses. Promotional Allowances Promotional allowances, which include the Company’s customer loyalty programs, primarily consist of the retail value of complimentary goods and services provided to guests at no charge. The retail value of these promotional allowances is included in gross revenue and then deducted to arrive at net revenue. During the three months ended June 30, 2015 and 2014, promotional allowances of $9.5 million and $9.0 million, respectively, were included as a reduction to net revenues. During those periods, TwinSpires promotional allowances were $3.8 million and $3.5 million, respectively. Casino promotional allowances were $5.6 million and $5.3 million, respectively. Racing promotional allowances were $0.2 million and $0.3 million, respectively. The estimated cost of providing casino promotional allowances included in operating expenses for the three months ended June 30, 2015 and 2014 totaled $2.1 million and $2.5 million, respectively. During the six months ended June 30, 2015 and 2014, promotional allowances of $16.6 million for both periods, were included as a reduction to net revenues. During those periods, TwinSpires promotional allowances were $6.6 million and $6.2 million, respectively. Casino promotional allowances were $9.8 million and $10.0 million, respectively. Racing promotional allowances were $0.3 million and $0.4 million, respectively. The estimated cost of providing casino promotional allowances included in operating expenses for the six months ended June 30, 2015 and 2014 totaled $4.1 million and $4.9 million, respectively. Game Technology and Rights Game technology and rights are purchased from third-party developers both before and after the production or launch of games. The Company pays amounts to these developers as they reach agreed-upon milestones. Once the game is launched, the Company amortizes its game technology and rights on an accelerated basis over the useful life of the game, which is generally one year. Research and Development Costs incurred for research and development activities are expensed as incurred. Development costs associated with software to be sold are capitalized when technological feasibility has been established through the date the product is available for general release. At June 30, 2015 and December 31, 2014, there were no material amounts capitalized. For the three and six months ended June 30, 2015, the Company incurred research and development expenses of $9.8 million and $20.1 million, respectively, within its Big Fish Games, Inc. ("Big Fish Games") segment, which consisted primarily of compensation related expenses.

NOTE 1 — BASIS OF PRESENTATION

The accompanying Condensed Consolidated Financial Statements are presented in accordance with the requirements of this Quarterly Report on Form 10-Q and consequently do not include all of the disclosures normally required by Generally Accepted Accounting Principles ("GAAP") in the United States of America or those normally made in Churchill Downs Incorporated’s (the “Company”) Annual Report on Form 10-K. The year-end Condensed Consolidated Balance Sheet data was derived from audited financial statements but does not include all disclosures required by accounting principles generally accepted in the United States of America. Accordingly, the reader of this Quarterly Report on Form 10-Q should refer to the Company’s Annual Report on Form 10-K for the year ended December 31, 2014 for further information. The accompanying Condensed Consolidated Financial Statements have been prepared in accordance with the Company’s customary accounting practices and have not been audited.

In the opinion of management, all adjustments necessary for a fair statement of this information have been made, and all such adjustments are of a normal, recurring nature. Certain amounts for the six months ended June 30, 2014 were reclassified to be consistent with current year presentation. There was no impact from these reclassifications on net loss or cash flows.

The Company’s revenues and earnings are seasonal in nature, primarily due to its Racing segment. Therefore, revenues and operating results for any interim quarter are generally not indicative of the revenues and operating results for the year and may not be comparable with results for the corresponding period of the previous year. For instance, the Company historically has had fewer live racing days during the first quarter of each year, and the majority of its live racing revenue occurs during the second quarter, with the running of the Kentucky Derby and the Kentucky Oaks. The Company conducted 66 live thoroughbred racing days during the second quarter of 2015, which compares to 114 live thoroughbred racing days during the second quarter of 2014. For the six months ended June 30, 2015, the Company conducted 123 live thoroughbred racing days, which compares to 211 live racing days during the six months ended June 30, 2014. This decrease is primarily related to the cessation of pari-mutuel operations at Calder Race Course in July 2014. Furthermore, casino revenues and earnings have historically been higher during the first quarter due to seasonal revenues from the Company's predominately southern casino properties. The Company's revenues from its Big Fish Games segment also have a seasonal component and are typically lower during the summer months.

Customer Loyalty Programs

The Company’s customer loyalty programs offer incentives to customers who wager at the Company’s racetracks, through its advance deposit wagering platform, TwinSpires.com, or at its casino facilities. The TSC Elite program is for pari-mutuel wagering at the Company’s racetracks or through TwinSpires.com. The Player’s Club is offered at the Company’s casino facilities in Louisiana, Florida, Maine and Mississippi. At each of June 30, 2015 and December 31, 2014, the outstanding reward point liabilities were $1.8 million and $1.7 million, respectively, and were included in accrued expenses.

Promotional Allowances

Promotional allowances, which include the Company’s customer loyalty programs, primarily consist of the retail value of complimentary goods and services provided to guests at no charge. The retail value of these promotional allowances is included in gross revenue and then deducted to arrive at net revenue.

During the three months ended June 30, 2015 and 2014, promotional allowances of $9.5 million and $9.0 million, respectively, were included as a reduction to net revenues. During those periods, TwinSpires promotional allowances were $3.8 million and $3.5 million, respectively. Casino promotional allowances were $5.6 million and $5.3 million, respectively. Racing promotional allowances were $0.2 million and $0.3 million, respectively. The estimated cost of providing casino promotional allowances included in operating expenses for the three months ended June 30, 2015 and 2014 totaled $2.1 million and $2.5 million, respectively.

During the six months ended June 30, 2015 and 2014, promotional allowances of $16.6 million for both periods, were included as a reduction to net revenues. During those periods, TwinSpires promotional allowances were $6.6 million and $6.2 million, respectively. Casino promotional allowances were $9.8 million and $10.0 million, respectively. Racing promotional allowances were $0.3 million and $0.4 million, respectively. The estimated cost of providing casino promotional allowances included in operating expenses for the six months ended June 30, 2015 and 2014 totaled $4.1 million and $4.9 million, respectively.

Game Technology and Rights

Game technology and rights are purchased from third-party developers both before and after the production or launch of games. The Company pays amounts to these developers as they reach agreed-upon milestones. Once the game is launched, the Company amortizes its game technology and rights on an accelerated basis over the useful life of the game, which is generally one year.

Research and Development

Costs incurred for research and development activities are expensed as incurred. Development costs associated with software to be sold are capitalized when technological feasibility has been established through the date the product is available for general release. At June 30, 2015 and December 31, 2014, there were no material amounts capitalized. For the three and six months ended June 30, 2015, the Company incurred research and development expenses of $9.8 million and $20.1 million, respectively, within its Big Fish Games, Inc. ("Big Fish Games") segment, which consisted primarily of compensation related expenses.