Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2016

Summary of retail value amounts included in promotional allowances

The retail value amounts included in promotional allowances for the years ended December 31, 2016, 2015 and 2014 were as follows:



	Year ended December 31,
	2016		2015		2014
	(in thousands)
Food and beverage	$	1,486	$	1,553	$	1,656
Non-subsidized free play	978		1,720		2,476
Players Club awards	383		195		156
Total retail value of promotional allowances	$	2,847	$	3,468	$	4,288

Summary of estimated cost of providing complimentary food, beverages and other items

The estimated cost of providing complimentary food, beverages and other items for the years ended December 31, 2016, 2015 and 2014 were as follows:



	Year ended December 31,
	2016		2015		2014
	(in thousands)
Food and beverage	$	2,080	$	2,109	$	2,206
Non-subsidized free play	577		1,015		1,461
Players Club awards	383		195		156
Total cost of promotional allowances	$	3,040	$	3,319	$	3,823

Summary of useful lives for property, plant and equipment

The Company provides for depreciation on property and equipment used by applying the straight-line method over the following estimated useful lives:



Assets	Estimated Useful Lives
Vehicles	5-10 years
Furniture, fixtures and equipment	5-10 years
Land improvements	5-20 years
Building improvements	5-40 years
Buildings	40 years

Property and equipment at December 31, 2016 and 2015 consists of:




	12/31/2016			12/31/2015
	(in thousands)

Land	$	770		$	770
Land improvements	1,758			1,732
Buildings	4,727			4,727
Building improvements	28,088			27,284
Vehicles	307			280
Furniture, fixtures and equipment	4,278			3,894
Construction in Progress	919			197
	40,847			38,884
Less—Accumulated depreciation	(14,432		)	(13,095		)
	$	26,415		$	25,789

Summary of the approximate number of common stock equivalents outstanding

The following table shows the approximate number of common stock equivalents outstanding at December 31, 2016, 2015 and 2014 that could potentially dilute basic loss per share in the future, but were not included in the calculation of diluted loss per share for the years ended December 31, 2016, 2015 and 2014, because their inclusion would have been anti-dilutive.



	Outstanding at December 31,
	2016	2015	2014
Options	34,000	57,000	156,200
Warrants	133,000	133,000	216,600
Option Matching Rights	21,000	229,000	238,000
Restricted stock	216,000	137,000	37,000
Shares to be issued upon conversion of long-term loan, related party	—	1,332,000	1,332,000
Total	404,000	1,888,000	1,979,800