Summary of Selected Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2016

Summary of Significant Accounting Policies

Schedule of estimated useful lives of property and equipment

Asset	Estimated Useful Life
Buildings	30-50  years
Leasehold improvements	5-20  years
Furniture, fixtures and other equipment	4-10  years

Schedule of impact of foreign currency translation on goodwill

	Goodwill
	Casino Segment						Hotel Segment			Total
	Pilsen			South-Moravia			Lower Saxony
As of December 31, 2016 (in thousands, except FX)	reporting unit			reporting unit			reporting unit
Balance in USD ($)	$	3,042	(1)	$	537	(1)	$	131		$	3,710
Balance in EUR (€)							€	119		€	119
Foreign Exchange Rate ("FX")		33.883			33.883			27.245
Balance in CZK (Kč)	Kč	103,072	(2)	Kč	18,195	(2)	Kč	3,242	(3)	Kč	124,509
Applicable FX(4)		25.639			25.639			25.639
Balance at December 31, 2016	$	4,020		$	710		$	127		$	4,857
Net cumulative change to goodwill due to foreign currency translation	$	978		$	173		$	(4)		$	1,147

(1) Goodwill was amortized over 15 years until the Company started to comply with revised GAAP requirements, as of January 1, 2002. This balance represents the remaining, unamortized goodwill, after an impairment charge was taken prior to January 1, 2003.

(2) USD residual balance translated to CZK at June 30, 1998, the date of acquisition of such assets, with the date of acquisition CZK to USD FX rate of 33.883.

(3) EUR balance translated to CZK at June 1, 2015, the date of acquisition of the Hotel Freizeit, with the date of acquisition FX rate of 27.245 from CZK to EUR.

(4) FX central bank foreign exchange rates taken from www.CNB.CZ.

Schedule of impact of dilution on earnings per share from continuing operations, based on the treasury stock method

	For the Year Ended
	December 31,
	2016		2015
Basic earnings per share:
Net income	$	6,323	$	3,858
Weighted average common shares		8,838,984		8,822,488
Basic earnings per share	$	0.72	$	0.44
Diluted earnings per share:
Net income	$	6,323	$	3,858
Weighted average common shares		8,838,984		8,822,488
Addition due to the effect of dilutive securities using the treasury stock method:
Stock options		33,566		223
Stock issuable under the Deferred Compensation Plan		626,028		436,842
Dilutive potential common shares		9,498,578		9,259,553
Diluted earnings per share	$	0.67	$	0.42

Schedule of revenue segment as percentage of total revenue

	For the Year Ended
	December 31,
	2016		2015
Gaming	87.4	%	87.5	%
Rooms	7.1	%	7.1	%
F&B	4.9	%	4.7	%
Spa/Other departments	0.2	%	0.3	%
Other	0.4	%	0.4	%
Total Revenue	100.0	%	100.0	%

Schedule of promotional allowances

	For the Year Ended
	December 31,
	2016			2015
Cost of complimentary F&B (A)	$	2,655		$	2,404
Average cost of F&B sold (B)		36.1	%		36.7	%
Retail value of F&B (A/B)		7,355			6,550
Cost of hotel accommodations		141			138
Total hypothetical retail value	$	7,496		$	6,688

Summary of the gaming tax law

The gaming tax law is summarized below, in actual monetary amounts (not in thousands):

	2012 Gaming Tax Law
(in actual amounts)	(Effective from January 1, 2012 to December 31, 2015)
Live Games	20% gaming tax from revenue earned from live games (70% of tax allocated to the federal government; 30% of tax allocated to the local municipality).
Slots	20% gaming tax from revenue earned from slot games (20% of tax allocated to the federal government; 80% of tax allocated to the local municipality); and a per diem fixed fee of Kč 55 (approximately $2.15) per slot machine (allocated to the federal government).
Net Income	19% corporate income tax on adjusted net income earned in the Czech Republic, net of exemptions (allocated to the federal government).

	2016 Gaming Tax Amendment
(in actual amounts)	(Effective from January 1, 2016 to December 31, 2016)
Live Games	23% gaming tax from revenue earned from live games (70% of tax allocated to the federal government; 30% of tax allocated to the local municipality).
Slots	28% gaming tax from revenue earned from slot games (20% of tax allocated to the federal government; 80% of tax allocated to the local municipality); and a per diem fixed fee of Kč 80 (approximately $3.12) per slot machine (allocated to the federal government).
Net Income	No change from the 19% corporate income tax noted above

	2017 Gambling Tax Act
(in actual amounts)	(Effective from January 1, 2017)
Live Games	23% gaming tax from revenue earned from live games (70% of tax allocated to the federal government; 30% of tax allocated to the local municipality).
Slot and other technical games	The greater of either: (a) the aggregate amount collected from 35% gaming tax from revenue earned from slot and other technical games (35% of tax allocated to the federal government; 65% of tax allocated to the local municipality), or (b) a "minimum tax," calculated as the product of the sum of all gambling positions of individual approved terminal devices referred to in the permit for the location of the gambling premises times Kč 9,200 (approximately $359).

Schedule of gaming-related taxes and fees

	For the Year Ended
(amounts in thousands)	December 31,
	2016			2015
Gaming revenues (excluding ancillary revenues)	$	44,967		$	35,682
Gaming taxes and fees		12,398			7,441
Gaming taxes and fees as % of above gaming revenues		27.6	%		20.9	%