Schedule II - Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2017

SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]

Schedule II - Valuation and Qualifying Accounts

Schedule II—Valuation and Qualifying Accounts

Empire Resorts, Inc. and Subsidiaries

Valuation and Qualifying Accounts

December 31, 2018, 2017 and 2016

(in thousands)

Description	Balance at beginning of year		Addition charged to costs and expenses		Other additions (deductions)		Less deductions			Balance at end of year
Year ended December 31, 2018
Allowance for doubtful accounts	$	171	$	69	$	—	$	(90	)	$	150
Deferred tax asset valuation allowance	$	71,208	$	35,170	$	—	$	—		$	106,378
Year ended December 31, 2017
Allowance for doubtful accounts	$	171	$	—	$	—	$	—		$	171
Deferred tax asset valuation allowance	$	88,934	$	17,492	$	—	$	(35,218	)	$	71,208
Year ended December 31, 2016
Allowance for doubtful accounts	$	171	$	—	$	—	$	—		$	171
Deferred tax asset valuation allowance	$	86,092	$	—	$	2,842	$	—		$	88,934