Revenue Disaggregation

9 Months Ended

Sep. 30, 2022

Revenue from Contract with Customer [Abstract]

Revenue Disaggregation

Revenue Disaggregation

Our revenues are generated principally by providing the following types of services: (i) gaming, including iCasino, retail and online sports betting; (ii) food and beverage; (iii) hotel; and (iv) other. Other revenues are principally comprised of ancillary gaming-related activities, such as commissions received on ATM transactions, racing, PENN Interactive’s social gaming, and revenue from third-party sports betting operators and the related gross-up for taxes. Our revenue is disaggregated by type of revenue and geographic location of the related properties, which is consistent with our reportable segments, as follows:

	For the three months ended September 30, 2022
(in millions)	Northeast		South		West		Midwest		Interactive (1)		Other		Intersegment Eliminations (2)		Total
Revenues:
Gaming	$	616.8	$	260.0	$	102.8	$	268.7	$	69.2	$	—	$	—	$	1,317.5
Food and beverage	32.6		32.8		21.7		13.7		—		0.5		—		101.3
Hotel	13.0		26.4		25.7		9.1		—		—		—		74.2
Other	23.0		10.6		6.3		6.9		89.5		3.7		(8.0)		132.0
Total revenues	$	685.4	$	329.8	$	156.5	$	298.4	$	158.7	$	4.2	$	(8.0)	$	1,625.0

	For the three months ended September 30, 2021
(in millions)	Northeast		South		West		Midwest		Interactive (1)		Other		Intersegment Eliminations (2)		Total
Revenues:
Gaming	$	616.2	$	253.0	$	96.7	$	259.3	$	31.0	$	—	$	—	$	1,256.2
Food and beverage	28.0		28.7		19.5		11.0		—		0.4		—		87.6
Hotel	8.2		26.8		23.9		8.8		—		—		—		67.7
Other	20.0		9.7		5.6		6.6		62.0		3.1		(6.7)		100.3
Total revenues	$	672.4	$	318.2	$	145.7	$	285.7	$	93.0	$	3.5	$	(6.7)	$	1,511.8

	For the nine months ended September 30, 2022
(in millions)	Northeast		South		West		Midwest		Interactive (1)		Other		Intersegment Eliminations (2)		Total
Revenues:
Gaming	$	1,837.3	$	807.6	$	295.8	$	792.2	$	201.4	$	—	$	—	$	3,934.3
Food and beverage	96.0		96.8		62.6		39.4		—		3.0		—		297.8
Hotel	31.4		74.4		74.4		25.8		—		—		—		206.0
Other	64.1		31.0		18.4		20.2		253.7		14.4		(23.8)		378.0
Total revenues	$	2,028.8	$	1,009.8	$	451.2	$	877.6	$	455.1	$	17.4	$	(23.8)	$	4,816.1

	For the nine months ended September 30, 2021
(in millions)	Northeast		South		West		Midwest		Interactive (1)		Other		Intersegment Eliminations (2)		Total
Revenues:
Gaming	$	1,745.7	$	802.8	$	262.5	$	748.3	$	84.4	$	—	$	—	$	3,643.7
Food and beverage	73.0		81.2		49.6		27.7		—		0.7		—		232.2
Hotel	20.7		70.5		56.3		21.7		—		—		—		169.2
Other	56.4		27.8		14.3		17.5		190.9		6.1		(25.6)		287.4
Total revenues	$	1,895.8	$	982.3	$	382.7	$	815.2	$	275.3	$	6.8	$	(25.6)	$	4,332.5

(1)    Other revenues within the Interactive segment are inclusive of gaming tax reimbursement amounts charged to third-party partners for online sports betting and iCasino market access of $63.0 million and $168.7 million for the three and nine months ended September 30, 2022, respectively, as compared to $44.0 million and $129.5 million for the three and nine months ended September 30, 2021, respectively.

(2)    Primarily represents the elimination of intersegment revenues associated with our internally-branded retail sportsbooks, which are operated by PENN Interactive.