CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Millions, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Revenues
Total revenues	$ 1,625.0	$ 1,511.8	$ 4,816.1	$ 4,332.5
Operating expenses
General and administrative	277.9	376.5	847.2	1,019.2
Depreciation and amortization	148.7	83.7	417.2	246.9
Impairment losses	104.6	0.0	104.6	0.0
Total operating expenses	1,488.3	1,272.7	4,085.0	3,499.0
Operating income	136.7	239.1	731.1	833.5
Other income (expenses)
Interest expense, net	(193.3)	(144.9)	(547.7)	(418.6)
Income from unconsolidated affiliates	6.6	9.1	17.1	27.8
Other	(8.8)	19.2	(77.7)	43.1
Total other expenses	(195.5)	(116.6)	(608.3)	(347.7)
Income (loss) before income taxes	(58.8)	122.5	122.8	485.8
Income tax benefit (expense)	182.0	(36.4)	78.1	(110.1)
Net income	123.2	86.1	200.9	375.7
Less: Net loss attributable to non-controlling interest	0.3	0.0	0.4	0.1
Net income attributable to PENN Entertainment	$ 123.5	$ 86.1	$ 201.3	$ 375.8
Earnings per share:
Basic earnings per share (in dollars per share)	$ 0.78	$ 0.55	$ 1.23	$ 2.40
Diluted earnings per share (in dollars per share)	$ 0.72	$ 0.52	$ 1.15	$ 2.24
Weighted average common shares outstanding - Basic (in shares)	157.6	156.1	163.5	155.9
Weighted average common shares outstanding - diluted (in shares)	173.0	172.7	179.0	172.7
Gaming
Revenues
Total revenues	$ 1,317.5	$ 1,256.2	$ 3,934.3	$ 3,643.7
Operating expenses
Cost of revenue	757.9	652.4	2,158.1	1,801.1
Food, beverage, hotel and other
Revenues
Total revenues	307.5	255.6	881.8	688.8
Operating expenses
Cost of revenue	$ 199.2	$ 160.1	$ 557.9	$ 431.8