CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Millions, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Revenues
Total revenues	$ 1,619.4	$ 1,625.0	$ 4,967.5	$ 4,816.1
Operating expenses
General and administrative	406.4	277.9	1,179.6	847.2
Depreciation and amortization	105.8	148.7	323.9	417.2
Impairment losses	0.0	104.6	0.0	104.6
Loss on disposal of Barstool	923.2	0.0	923.2	0.0
Total operating expenses	2,405.8	1,488.3	5,349.3	4,085.0
Operating income (loss)	(786.4)	136.7	(381.8)	731.1
Other income (expenses)
Interest expense, net	(117.5)	(198.5)	(346.1)	(554.7)
Interest income	10.2	5.2	30.5	7.0
Income from unconsolidated affiliates	7.2	6.6	17.0	17.1
Gain on Barstool Acquisition, net	0.0	0.0	83.4	0.0
Gain on REIT transactions, net	0.0	0.0	500.8	0.0
Loss on early extinguishment of debt	0.0	0.0	0.0	(10.4)
Other	(0.3)	(8.8)	4.5	(67.3)
Total other expenses	(100.4)	(195.5)	290.1	(608.3)
Income (loss) before income taxes	(886.8)	(58.8)	(91.7)	122.8
Income tax benefit (expense)	161.7	182.0	(40.9)	78.1
Net income (loss)	(725.1)	123.2	(132.6)	200.9
Less: Net loss attributable to non-controlling interest	0.3	0.3	0.7	0.4
Net income (loss) attributable to PENN Entertainment	$ (724.8)	$ 123.5	$ (131.9)	$ 201.3
Earnings per share:
Basic earnings (loss) per share (in dollars per share)	$ (4.80)	$ 0.78	$ (0.87)	$ 1.23
Diluted earnings (loss) per share (in dollars per share)	$ (4.80)	$ 0.72	$ (0.87)	$ 1.15
Weighted average common shares outstanding - basic (in shares)	150.9	157.6	152.3	163.5
Weighted average common shares outstanding - diluted (in shares)	150.9	173.0	152.3	179.0
Gaming
Revenues
Total revenues	$ 1,252.1	$ 1,317.5	$ 3,869.5	$ 3,934.3
Operating expenses
Cost of revenue	709.0	757.9	2,149.1	2,158.1
Food, beverage, hotel, and other
Revenues
Total revenues	367.3	307.5	1,098.0	881.8
Operating expenses
Cost of revenue	$ 261.4	$ 199.2	$ 773.5	$ 557.9