Revenue Recognition (Tables)

12 Months Ended

Dec. 31, 2019

Revenue from Contract with Customer [Abstract]

Contract Liabilities

(In millions)	Caesars Rewards			Customer Advance Deposits			Total
Balance as of January 1, 2017	$	—		$	63		$	63
Amount recognized from the beginning balance	—			(56		)	(56		)
Amount earned and recognized within the period	(19		)	34			15
OpCo consolidation ⁽¹⁾	81			28			109
Balance as of December 31, 2017 ⁽²⁾	62			69			131
Amount recognized during the period ⁽³⁾	(144		)	(440		)	(584		)
Amount accrued during the period	148			454			602
Balance as of December 31, 2018 ⁽⁴⁾	66			83			149
Amount recognized during the period ⁽⁵⁾	(145		)	(603		)	(748		)
Amount accrued during the period	149			646			795
Balance as of December 31, 2019 ⁽⁶⁾	$	70		$	126		$	196

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⁽¹⁾	See Note 4 for further details relating to the acquisition of OpCo.


⁽²⁾	$2 million included within Deferred credits and other liabilities as of December 31, 2017.


⁽³⁾	Includes $35 million for Caesars Rewards and $62 million for Customer Advances recognized from the December 31, 2017 Contract liability balances.


⁽⁴⁾	$5 million included within Deferred credits and other liabilities as of December 31, 2018.


⁽⁵⁾	Includes $35 million for Caesars Rewards and $72 million for Customer Advances recognized from the December 31, 2018 Contract liability balances.

⁽⁶⁾

$18 million included within Deferred credits and other liabilities as of December 31, 2019. Includes lodging arrangement and convention contract liabilities accounted for under ASC 842. See Note 10 for further details.

Receivables

	As of December 31,
(In millions)	2019		2018		2017
Casino	$	186	$	188	$	173
Food and beverage and rooms ⁽¹⁾	65		62		59
Entertainment and other	82		77		79
Contract receivables, net	333		327		311
Real estate leases	16		15		11
Other	88		115		172
Receivables, net	$	437	$	457	$	494

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⁽¹⁾

As a result of the adoption of ASC 842, as of January 1, 2019, revenue generated from the lease components of lodging arrangements and conventions as well as their associated receivables are no longer considered contract revenue or contract receivables under ASC 606, Revenue from Contracts with Customers. A portion of this balance relates to lease receivables under ASC 842. See Note 10 for further details.

Allowance for Doubtful Accounts

Allowance for Doubtful Accounts

(In millions)	Contracts			Other			Total
Balance as of January 1, 2017	$	21		$	20		$	41
Provision for doubtful accounts	9			(1		)	8
Write-offs less recoveries	14			(32		)	(18		)
OpCo consolidation ⁽¹⁾	—			20			20
Balance as of December 31, 2017	44			7			51
Provision for doubtful accounts	17			4			21
Write-offs less recoveries	(18		)	(7		)	(25		)
Balance as of December 31, 2018	43			4			47
Provision for doubtful accounts	18			8			26
Write-offs less recoveries	(9		)	4			(5		)
Balance as of December 31, 2019 ⁽²⁾	$	52		$	16		$	68

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⁽¹⁾	See Note 4 for further details relating to the acquisition of OpCo.

⁽²⁾

“Other” includes allowance associated with lease receivables under ASC 842. See Note 10 for further details.

Financing Receivable, Current, Allowance for Credit Loss

Allowance for Doubtful Accounts

(In millions)	Contracts			Other			Total
Balance as of January 1, 2017	$	21		$	20		$	41
Provision for doubtful accounts	9			(1		)	8
Write-offs less recoveries	14			(32		)	(18		)
OpCo consolidation ⁽¹⁾	—			20			20
Balance as of December 31, 2017	44			7			51
Provision for doubtful accounts	17			4			21
Write-offs less recoveries	(18		)	(7		)	(25		)
Balance as of December 31, 2018	43			4			47
Provision for doubtful accounts	18			8			26
Write-offs less recoveries	(9		)	4			(5		)
Balance as of December 31, 2019 ⁽²⁾	$	52		$	16		$	68

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⁽¹⁾	See Note 4 for further details relating to the acquisition of OpCo.

⁽²⁾

“Other” includes allowance associated with lease receivables under ASC 842. See Note 10 for further details.