Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2018

Complimentary food and beverage revenues, and complimentary room revenues for the three-month and nine-month periods ended September 30, 2018 and 2017, respectively, were as follows:



	Three Months Ended				Nine Months Ended
	09/30/2018		09/30/2017		09/30/2018		09/30/2017
	(in thousands)				(in thousands)
Complimentary food and beverage revenues	$	3,178	$	212	$	6,350	$	487
Complimentary room revenues	1,378		—		2,328		—

Schedule of Cash and Cash Equivalents

The following table provides a reconciliation of cash, cash equivalents and restricted cash reported within the condensed consolidated balance sheets that sum to the total of the same such amounts shown in the statement of cash flows:



	September 30, 2018		December 31, 2017		September 30, 2017		December 31, 2016
	(in thousands)
Cash and cash equivalents	$	18,390	$	10,380	$	6,213	$	11,012
Restricted cash	502		693		920		1,078
Restricted cash for Development Projects	64,178		41,982		45,212		26,384
Total cash, cash equivalents and restricted cash shown in the statement of cash flows	$	83,070	$	53,055	$	52,345	$	38,474

Summary of the approximate number of common stock equivalents outstanding

The following table shows the approximate number of common stock equivalents outstanding at September 30, 2018 and 2017 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 three-month and nine-month periods ended September 30, 2018 and 2017, because their inclusion would have been anti-dilutive to the loss per common share:



	Outstanding at
	September 30, 2018	September 30, 2017
Unvested Restricted stock	37,000	149,000
Warrants	193,000	133,000
Restricted stock units ("RSUs")	154,000	55,000
Option Matching Rights	—	3,000
Options	11,000	15,000
Total	395,000	355,000

Fair Value, Assets Measured on Recurring Basis

The following table presents the carrying amount, fair values and classification level within the fair value hierarchy of financial instruments measured or disclosed at fair value on a recurring basis:



	September 30, 2018				December 31, 2017
	Carrying Amount		Fair Value		Carrying Amount		Fair Value		Level of Fair Value Hierarchy
Assets:	(in thousands)
Cash and cash equivalents	$	18,390	$	18,390	$	10,380	$	10,380	Level 1
Restricted cash	502		502		693		693		Level 1
Interest Rate Cap	287		287		251		251		Level 2
Restricted cash and investments for Development Projects:
Cash and cash equivalents	64,178		64,178		41,982		41,982		Level 1
Short-term investments	—		—		94,449		94,209		Level 2

Liabilities:
Term B Loan, net of discount	441,635		447,463		443,161		449,749		Level 2
Term A Loan	66,500		66,500		—		—		Level 2
Bangkok Bank Loan	18,000		18,000		16,000		16,000		Level 3
Revolving Credit Facility	15,000		15,000		—		—		Level 2
Related party loan, net of unamortized issuance costs	20,064		20,064		—		—		Level 3
Equipment loans	24,057		24,057		31,095		31,095		Level 3

Fair Value, Liabilities Measured on Recurring Basis

he following table presents the carrying amount, fair values and classification level within the fair value hierarchy of financial instruments measured or disclosed at fair value on a recurring basis:



	September 30, 2018				December 31, 2017
	Carrying Amount		Fair Value		Carrying Amount		Fair Value		Level of Fair Value Hierarchy
Assets:	(in thousands)
Cash and cash equivalents	$	18,390	$	18,390	$	10,380	$	10,380	Level 1
Restricted cash	502		502		693		693		Level 1
Interest Rate Cap	287		287		251		251		Level 2
Restricted cash and investments for Development Projects:
Cash and cash equivalents	64,178		64,178		41,982		41,982		Level 1
Short-term investments	—		—		94,449		94,209		Level 2

Liabilities:
Term B Loan, net of discount	441,635		447,463		443,161		449,749		Level 2
Term A Loan	66,500		66,500		—		—		Level 2
Bangkok Bank Loan	18,000		18,000		16,000		16,000		Level 3
Revolving Credit Facility	15,000		15,000		—		—		Level 2
Related party loan, net of unamortized issuance costs	20,064		20,064		—		—		Level 3
Equipment loans	24,057		24,057		31,095		31,095		Level 3