2.Restatement

The restatement of the Company’s financial statements primarily results from the Company’s accounting for its November 1, 2013 distribution of real estate assets to Gaming and Leisure Properties, Inc. (GLPI) under the Master Lease Agreement (the “Master Lease”), which was previously recognized as a sale-leaseback. Upon further consideration, the Company did not meet all of the requirements for sale-leaseback accounting under Accounting Standards Codification (“ASC”) 840, “Leases”, and therefore the transaction should be accounted for as a financing obligation rather than a distribution of assets followed by an operating lease. Specifically, the lease contains provisions that would indicate that the Company has prohibited forms of continuing involvement in the leased property such that sale-leaseback accounting would not be permitted. As a result, the Company is precluded from derecognizing the real estate assets and is instead required to recognize a financing obligation for the minimum lease payments due under the Master Lease. The restated condensed consolidated balance sheets therefore include an adjustment to property and equipment, net for the carrying value of the real property of $1.99 billion and $2.04 billion at June 30, 2015 and December 31, 2014, respectively, and additional liabilities of $3.59 billion and $3.61 billion at June 30, 2015 and December 31, 2014, respectively, representing the present value of the future minimum lease payments due to GLPI under the Master Lease and the funded construction of certain leased real estate assets in development at the date of the Spin-Off. Consequently, the restated condensed consolidated statements of operations no longer report rent expense for the obligations under the Master Lease, but rather include interest expense associated with the financing obligation and depreciation expense related to the real estate assets. The lease payment amounts previously recorded as rent expense were $109.5 million and $218.4 million for the three and six months ended June 30, 2015, compared to $104.6 million and $208.9 million for the three and six months ended June 30, 2014, respectively. The increases to interest expense and depreciation expense as a result of the correction of the accounting for the Master Lease are $97.3 million and $22.8 million for the three months ended June 30, 2015, respectively, and $193.4 million and $45.5 million for the six months ended June 30, 2015, respectively, compared to $94.0 million and $22.2 million for the three months ended June 30, 2014, respectively, and $187.1 million and $44.4 million for the six months ended June 30, 2014, respectively.

This change in accounting treatment also resulted in adjustments to the carrying amounts of the Company’s reporting units as well as differences in the allocation of the GLPI rental obligation to the impacted reporting units, which altered each reporting unit’s fair value. The resultant changes to impairment charges are described below.

As part of its restatement, the Company also identified certain other errors affecting the condensed consolidated financial statements as of June 30, 2015 and December 31, 2014:

The Company had originally recorded goodwill and other intangible asset impairment charges of $312.5 million and $745.9 million at October 1, 2013, the date of its annual impairment test, and November 1, 2013 (the Spin-Off date), respectively, and impairment charges of $316.5 million at October 1, 2014. The Company corrected certain errors in its goodwill and indefinite-lived gaming license intangible asset impairment analyses which incorporated the adjustments to the carrying amounts and estimated fair values of the Company’s reporting units mentioned above as well as the impact of its deferred tax valuation allowance. This resulted in a decrease to the Company’s previously recognized impairment charges of $161.2 million and $334.1 million for the years ended December 31, 2014 and 2013, respectively, which along with the relocation fee accounting error described below, resulted in a significant increase to the Company’s goodwill and other intangible assets at both June 30, 2015 and December 31, 2014.

During 2014, the Company incurred an aggregate liability of $150 million to State of Ohio in return for the right to relocate its racing operations from Toledo, Ohio to Dayton, Ohio (Hollywood Gaming at Dayton Raceway) and from Grove City, Ohio to Austintown, Ohio (Hollywood Gaming at Mahoning Valley). The Company originally accounted for these amounts as a cost of the real estate and was therefore including them in property and equipment, net and was amortizing them over the fifteen year base lease term of the Master Lease. The Company has now concluded that these costs should have been recognized as an additional cost incurred for obtaining the gaming licenses for these two properties and capitalized as other intangible assets that are not amortized, but are considered for impairment on an annual basis or more frequently if impairment indicators exist. This resulted in a decrease to depreciation expense of $2.7 million and $5.3 million for the three and six months ended June 30, 2015, respectively.

The Company corrected the classification of a corporate airplane lease that had previously been accounted for as an operating lease but upon review should have been accounted for as a capital lease. This resulted in an increase to net property and equipment of $6.0 million and $7.0 million at June 30, 2015 and December 31, 2014, respectively, as well as an increase to long term debt of $24.9 million at June 30, 2015 and December 31, 2014, respectively. It also resulted in an increase to interest expense, with an offsetting decrease to general and administrative costs of $0.2 million and $0.3 million for both the three and six months ended June 30, 2015 and June 30, 2014, respectively, as well as an increase to depreciation expense of $0.5 million and $1.0 million for both the three and six months ended June 30, 2015 and June 30, 2014, respectively.

The Company concluded that as a result of the failed spin-off-leaseback accounting treatment which resulted in a significant increase to our deferred tax assets, a valuation allowance should be recorded on the Company’s deferred tax assets given the significant negative evidence associated with being in a three year cumulative pre-tax loss position and the insufficient objectively verifiable positive evidence to support the realization of the Company’s deferred tax assets. This resulted in an increase to the Company’s income tax provision of $8.0 million and $13.1 million for the three and six months ended June 30, 2015, respectively, and $16.5 million and $16.7 million for the three and six months ended June 30, 2014, respectively.

The Company concluded that the Carlino exchange transaction should have been accounted for as a treasury stock transaction that is measured using the fair value of the exchanged instruments. See Note 3 in the Company’s Form 10-K/A for additional information.

The Company reclassified a contingent earn-out liability from long-term debt to other non-current liabilities which totaled $19.9 million and $19.2 million at June 30, 2015 and December 31, 2014, respectively. Additionally, changes in the fair value of this liability which totaled $0.4 million and $0.7 million for the three and six months ended June 30, 2015, respectively, were reclassified from interest expense to general and administrative expenses.

The Company corrected the income tax provision and related income tax balances on the condensed consolidated balance sheet and condensed consolidated statements of cash flows for each of the previously identified errors.

The Company corrected certain other errors that were not individually material to the condensed consolidated financial statements.

The effect of the restatement on previously issued interim financial information as of June 30, 2015 and for the three and six months ended June 30, 2015 and 2014 is set forth in this footnote.

The condensed consolidated financial statements included in this Form 10-Q/A have been restated to reflect the adjustments described above. The following is a summary of the effect of the restatement on (i) the Company’s condensed consolidated balance sheets at June 30, 2015 and December 31, 2014 (ii) the Company’s condensed consolidated statements of operations for the three and six months ended June 30, 2015 and 2014 and (iii) the Company’s condensed consolidated statements of cash flows for the six months ended June 30, 2015 and 2014. The Company did not present a summary of the effect of the restatement on the condensed consolidated statement of changes in shareholders’ equity (deficit) for any of the above referenced periods because the impact to retained earnings on the condensed consolidated statement of changes in shareholders’ equity (deficit) is reflected below in the balance sheet. The Company did not present a summary of the effect of the restatement on the condensed consolidated statement of comprehensive income (loss) for any of the above referenced periods because the impact to net income (loss) is reflected below in the restated condensed consolidated statement of operations and the restatement adjustments did not affect any other component of comprehensive income (loss).

The following table presents the condensed consolidated balance sheet as previously reported, restatement adjustments and the condensed consolidated balance sheet as restated at June 30, 2015:

	As Previously			Restatement
	Reported			Adjustments			As Restated

Assets
Current assets
Cash and cash equivalents	$	233,118		$	—		$	233,118

Receivables, net of allowance for doubtful accounts of $2,071	45,135			—			45,135
Prepaid expenses	62,185			5,096			67,281
Deferred income taxes	50,751			(14,148		)	36,603
Other current assets	15,452			—			15,452

Total current assets	406,641			(9,052		)	397,589

Property and equipment, net	835,462			1,859,480			2,694,942
Other assets
Investment in and advances to unconsolidated affiliates	173,726			—			173,726
Goodwill	274,764			599,420			874,184
Other intangible assets, net	370,820			46,115			416,935
Deferred income taxes	76,135			(76,135		)	—
Advances to the Jamul Tribe	108,142			—			108,142
Other assets	79,358			—			79,358

Total other assets	1,082,945			569,400			1,652,345

Total assets	$	2,325,048		$	2,419,828		$	4,744,876


Liabilities
Current liabilities
Current portion of financing obligation to GLPI	$	—		$	48,185		$	48,185
Current maturities of long-term debt	44,015			—			44,015
Accounts payable	73,393			—			73,393
Accrued expenses	136,681			2,185			138,866
Accrued interest	8,781			—			8,781
Accrued salaries and wages	86,069			—			86,069
Gaming, pari-mutuel, property, and other taxes	62,965			—			62,965
Insurance financing	6,092			—			6,092
Other current liabilities	73,528			—			73,528

Total current liabilities	491,524			50,370			541,894


Long-term liabilities
Long-term financing obligation to GLPI, net of current portion	—			3,539,030			3,539,030
Long-term debt, net of current maturities and debt issuance costs	1,216,908			5,042			1,221,950
Deferred income taxes	—			92,017			92,017
Noncurrent tax liabilities	9,935			(997		)	8,938
Other noncurrent liabilities	7,460			19,896			27,356

Total long-term liabilities	1,234,303			3,654,988			4,889,291


Shareholders’ equity (deficit)
Series C Preferred stock ($.01 par value, 18,500 shares authorized, 8,624 shares issued and outstanding at June 30, 2015)	—			—			—
Common stock ($.01 par value, 200,000,000 shares authorized, 82,282,931 shares issued and 80,115,538 shares outstanding, at June 30, 2015)	795			27			822
Treasury stock, at cost (2,167,393 shares held at June 30, 2015)	—			(28,414		)	(28,414		)
Additional paid-in capital	936,391			37,776			974,167
Retained deficit	(335,506		)	(1,294,919		)	(1,630,425		)
Accumulated other comprehensive (loss) income	(2,459		)	—			(2,459		)

Total shareholders’ equity (deficit)	599,221			(1,285,530		)	(686,309		)

Total liabilities and shareholders’ equity (deficit)	$	2,325,048		$	2,419,828		$	4,744,876

The following table presents the condensed consolidated balance sheet as previously reported, restatement adjustments and the condensed consolidated balance sheet as restated at December 31, 2014:

	As Previously			Restatement
	Reported			Adjustments			As Restated

Assets
Current assets
Cash and cash equivalents	$	208,673		$	—		$	208,673
Receivables, net of allowance for doubtful accounts of $2,004	41,618			—			41,618
Prepaid expenses	68,947			1,838			70,785
Deferred income taxes	55,579			(15,236		)	40,343
Other current assets	11,189			—			11,189

Total current assets	386,006			(13,398		)	372,608

Property and equipment, net	769,145			1,900,587			2,669,732
Other assets
Investment in and advances to unconsolidated affiliates	179,551			—			179,551
Goodwill	277,582			596,602			874,184
Other intangible assets, net	370,562			48,891			419,453
Deferred income taxes	79,067			(79,067		)	—
Advances to Jamul Tribe	62,048			—			62,048
Other assets	87,318			—			87,318

Total other assets	1,056,128			566,426			1,622,554

Total assets	$	2,211,279		$	2,453,615		$	4,664,894


Liabilities
Current liabilities
Current portion of financing obligation to GLPI	$	—		$	46,884		$	46,884
Current maturities of long-term debt	30,853			—			30,853
Accounts payable	43,136			—			43,136
Accrued expenses	130,818			2,274			133,092
Accrued interest	5,163			—			5,163
Accrued salaries and wages	84,034			—			84,034
Gaming, pari-mutuel, property, and other taxes	52,132			(160		)	51,972
Insurance financing	13,680			—			13,680
Other current liabilities	75,703			70			75,773

Total current liabilities	435,519			49,068			484,587


Long-term liabilities
Long-term financing obligation to GLPI, net of current portion	—			3,564,629			3,564,629
Long-term debt, net of current maturities and debt issuance costs	1,204,828			5,749			1,210,577
Deferred income taxes	—			78,633			78,633
Noncurrent tax liabilities	8,188			(1,153		)	7,035
Other noncurrent liabilities	8,258			19,189			27,447

Total long-term liabilities	1,221,274			3,667,047			4,888,321


Shareholders’ equity (deficit)
Series C Preferred stock ($.01 par value, 18,500 shares authorized, 8,624 shares issued and outstanding at December 31, 2014)	—			—			—
Common stock ($.01 par value, 200,000,000 shares authorized, 81,329,210 shares issued and 79,161,817 shares outstanding, at December 31, 2014)	786			27			813
Treasury stock, at cost (2,167,393 shares held at December 31, 2014)	—			(28,414		)	(28,414		)
Additional paid-in capital	918,370			37,776			956,146
Retained deficit	(363,388		)	(1,271,889		)	(1,635,277		)
Accumulated other comprehensive (loss) income	(1,282		)	—			(1,282		)

Total shareholders’ equity (deficit)	554,486			(1,262,500		)	(708,014		)

Total liabilities and shareholders’ equity (deficit)	$	2,211,279		$	2,453,615		$	4,664,894

The following table presents the condensed consolidated statement of income as previously reported, restatement adjustments and the condensed consolidated statement of income as restated for the three months ended June 30, 2015:

	As Previously			Restatement
	Reported			Adjustments			As Restated

Revenues
Gaming	$	618,919		$	—		$	618,919
Food, beverage and other	117,421			—			117,421
Management service fee	2,816						2,816

Revenues	739,156			—			739,156
Less promotional allowances	(38,200		)	—			(38,200		)

Net revenues	700,956			—			700,956


Operating expenses
Gaming	313,616			—			313,616
Food, beverage and other	82,803			—			82,803
General and administrative	118,572			329			118,901
Rental expense related to Master Lease	109,519			(109,519		)	—
Depreciation and amortization	41,752			20,523			62,275

Total operating expenses	666,262			(88,667		)	577,595

Income from operations	34,694			88,667			123,361


Other income (expenses)
Interest expense	(12,295		)	(97,503		)	(109,798		)
Interest income	2,443			—			2,443
Income from unconsolidated affiliates	4,154			—			4,154
Other	(956		)	—			(956		)

Total other expenses	(6,654		)	(97,503		)	(104,157		)


Income from operations before income taxes	28,040			(8,836		)	19,204
Income tax provision	11,154			5,067			16,221

Net income	$	16,886		$	(13,903	)	$	2,983


Earnings per common share:
Basic earnings per common share	$	0.19		$	(0.16	)	$	0.03
Diluted earnings per common share	$	0.19		$	(0.16	)	$	0.03

	As Previously			Restatement
	Reported			Adjustments			As Restated

Revenues
Gaming	$	1,210,255		$	—		$	1,210,255
Food, beverage and other	226,184			—			226,184
Management service fee	4,743			—			4,743

Revenues	1,441,182			—			1,441,182
Less promotional allowances	(76,088		)	—			(76,088		)

Net revenues	1,365,094			—			1,365,094


Operating expenses
Gaming	608,511			—			608,511
Food, beverage and other	160,732			—			160,732
General and administrative	234,641			516			235,157
Rental expense related to Master Lease	218,364			(218,364		)	—
Depreciation and amortization	84,674			40,970			125,644

Total operating expenses	1,306,922			(176,878		)	1,130,044

Income from operations	58,172			176,878			235,050


Other income (expenses)
Interest expense	(24,458		)	(193,686		)	(218,144		)
Interest income	4,313			—			4,313
Income from unconsolidated affiliates	8,136			—			8,136
Other	2,133			—			2,133

Total other expenses	(9,876		)	(193,686		)	(203,562		)


Income from operations before income taxes	48,296			(16,808		)	31,488
Income tax provision	20,414			6,222			26,636

Net income	$	27,882		$	(23,030	)	$	4,852


Earnings per common share:
Basic earnings per common share	$	0.32		$	(0.26	)	$	0.06
Diluted earnings per common share	$	0.31		$	(0.26	)	$	0.05

The following table presents the condensed consolidated statement of operations as previously reported, restatement adjustments and the condensed consolidated statement of operations as restated for the three months ended June 30, 2014:

	As Previously			Restatement
	Reported			Adjustments			As Restated

Revenues
Gaming	$	576,158		$	—		$	576,158
Food, beverage and other	110,574			—			110,574
Management service fee	3,105			—			3,105

Revenues	689,837			—			689,837
Less promotional allowances	(37,691		)	—			(37,691		)

Net revenues	652,146			—			652,146


Operating expenses
Gaming	284,107			—			284,107
Food, beverage and other	80,403			—			80,403
General and administrative	107,898			(163		)	107,735
Rental expense related to Master Lease	104,613			(104,613		)	—
Depreciation and amortization	47,183			22,691			69,874
Impairment losses	4,560			—			4,560

Total operating expenses	628,764			(82,085		)	546,679

Income from operations	23,382			82,085			105,467


Other income (expenses)
Interest expense	(10,892		)	(94,177		)	(105,069		)
Interest income	790			—			790
Income from unconsolidated affiliates	1,473			—			1,473
Other	(1,823		)	—			(1,823		)

Total other expenses	(10,452		)	(94,177		)	(104,629		)


Income from operations before income taxes	12,930			(12,092		)	838
Income tax (benefit) provision	8,754			11,357			20,111

Net income (loss)	$	4,176		$	(23,449	)	$	(19,273	)


Earnings (loss) per common share:
Basic earnings (loss) per common share	$	0.05		$	(0.30	)	$	(0.25	)
Diluted earnings (loss) per common share	$	0.05		$	(0.30	)	$	(0.25	)

	As Previously			Restatement
	Reported			Adjustments			As Restated

Revenues
Gaming	$	1,146,841		$	—		$	1,146,841
Food, beverage and other	215,444			—			215,444
Management service fee	5,563			—			5,563

Revenues	1,367,848			—			1,367,848
Less promotional allowances	(74,622		)	—			(74,622		)

Net revenues	1,293,226			—			1,293,226


Operating expenses
Gaming	570,184			(2,809		)	567,375
Food, beverage and other	157,941			—			157,941
General and administrative	215,637			(327		)	215,310
Rental expense related to Master Lease	208,922			(208,922		)	—
Depreciation and amortization	94,549			45,510			140,059
Impairment losses	4,560			—			4,560

Total operating expenses	1,251,793			(166,548		)	1,085,245

Income from operations	41,433			166,548			207,981


Other income (expenses)
Interest expense	(22,187		)	(187,396		)	(209,583		)
Interest income	1,257			—			1,257
Income from unconsolidated affiliates	3,956			—			3,956
Other	(192		)	—			(192		)

Total other expenses	(17,166		)	(187,396		)	(204,562		)


Income from operations before income taxes	24,267			(20,848		)	3,419
Income tax provision	15,554			6,558			22,112

Net income (loss)	$	8,713		$	(27,406	)	$	(18,693	)


Earnings (loss) per common share:
Basic earnings (loss) per common share	$	0.10		$	(0.34	)	$	(0.24	)
Diluted earnings (loss) per common share	$	0.10		$	(0.34	)	$	(0.24	)

The following table presents the condensed consolidated statement of cash flow as previously reported, restatement adjustments and the condensed consolidated statement of cash flows as restated for the six months ended June 30, 2015:

	As Previously			Restatement
	Reported			Adjustments			As Restated

Operating activities
Net income	$	27,882		$	(23,030	)	$	4,852
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	84,674			40,970			125,644
Amortization of items charged to interest expense	3,008			—			3,008
Accretion of settlement value on other noncurrent liabilities	707			—			707
Loss (gain) on sale of fixed assets	388			137			525
Income from unconsolidated affiliates	(8,136		)	—			(8,136		)
Distributions of earnings from unconsolidated affiliates	14,000			—			14,000
Deferred income taxes	8,805			9,338			18,143
Charge for stock-based compensation	4,421			—			4,421
Decrease (increase)
Accounts receivable	(3,462		)	—			(3,462		)
Prepaid expenses and other current assets	2,537			—			2,537
Other assets	5,750			—			5,750
Increase (decrease)
Accounts payable	6,633			—			6,633
Accrued expenses	6,148			(89		)	6,059
Accrued interest	3,618			—			3,618
Accrued salaries and wages	2,035			—			2,035
Gaming, pari-mutuel, property and other taxes	10,833			160			10,993
Income taxes	5,735			(3,274		)	2,461
Other current and noncurrent liabilities	(2,973		)	(70		)	(3,043		)
Other noncurrent tax liabilities	2,791			156			2,947

Net cash provided by operating activities	175,394			24,298			199,692

Investing activities
Capital project expenditures, net of reimbursements	(90,324		)	—			(90,324		)
Capital maintenance expenditures	(30,165		)	—			(30,165		)
Advances to Jamul Tribe	(38,452		)	—			(38,452		)
Proceeds from sale of property and equipment	375			—			375
Investment in joint ventures	(328		)	—			(328		)
Decrease in cash in escrow	(4,000		)	—			(4,000		)
Acquisitions of businesses and gaming and other licenses, net of cash acquired	(248		)	—			(248		)

Net cash used in investing activities	(163,142		)	—			(163,142		)

Financing activities
Proceeds from exercise of options	5,518			—			5,518
Principal payments on financing obligation with GLPI	—			(24,298		)	(24,298		)
Proceeds from issuance of long-term debt, net of issuance costs	60,000			—			60,000
Principal payments on long-term debt	(53,773		)	—			(53,773		)
Proceeds from insurance financing	885			—			885
Payments on insurance financing	(8,473		)	—			(8,473		)
Tax benefit from stock options exercised	8,036			—			8,036

Net cash provided by financing activities	12,193			(24,298		)	(12,105		)

Net (decrease) increase in cash and cash equivalents	24,445			—			24,445
Cash and cash equivalents at beginning of year	208,673						208,673

Cash and cash equivalents at end of year	$	233,118		$	—		$	233,118


Supplemental disclosure
Interest expense paid, net of amounts capitalized	$	17,114		$	195,281		$	212,395
Income taxes paid	$	432		$	—		$	432

	As Previously			Restatement
	Reported			Adjustments			As Restated

Operating activities
Net income (loss)	$	8,713		$	(27,406	)	$	(18,693	)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization	94,549			45,510			140,059
Amortization of items charged to interest expense	3,022			—			3,022
Gain on sale of fixed assets	(47		)	—			(47		)
Income from unconsolidated affiliates	(3,956		)	—			(3,956		)
Distributions of earnings from unconsolidated affiliates	11,000			—			11,000
Deferred income taxes	(7,401		)	11,231			3,830
Charge for stock-based compensation	5,096			—			5,096
Impairment losses and write downs	7,860			—			7,860
Decrease (increase), net of businesses acquired
Accounts receivable	(16,983		)	—			(16,983		)
Prepaid expenses and other current assets	(5,749		)	(207		)	(5,956		)
Other assets	4,303			208			4,511
Increase (decrease), net of businesses acquired
Accounts payable	24,115			—			24,115
Accrued expenses	(8,837		)	(2,966		)	(11,803		)
Accrued interest	(2,030		)	—			(2,030		)
Accrued salaries and wages	(6,293		)	(2		)	(6,295		)
Gaming, pari-mutuel, property and other taxes	4,009			15			4,024
Income taxes	1,337			(1,489		)	(152		)
Other current and noncurrent liabilities	3,467			139			3,606
Other noncurrent tax liabilities	5,698			(3,178		)	2,520

Net cash provided by operating activities	121,873			21,855			143,728

Investing activities
Capital project expenditures, net of reimbursements	(36,041		)	—			(36,041		)
Capital maintenance expenditures	(44,273		)	—			(44,273		)
Advances to Jamul Tribe	(18,856		)	—			(18,856		)
Proceeds from sale of property and equipment	176			—			176
Investment in joint ventures	(1,000		)	—			(1,000		)
Decrease in cash in escrow	18,000			—			18,000
Acquisitions of businesses and gaming and other licenses, net of cash acquired	(88,185		)	—			(88,185		)

Net cash used in investing activities	(170,179		)	—			(170,179		)

Financing activities
Proceeds from exercise of options	6,034			—			6,034
Principal payments on financing obligation with GLPI	—			(21,855		)	(21,855		)
Principal payments on long-term debt	(13,866		)	—			(13,866		)
Proceeds from insurance financing	14,816			—			14,816
Payments on insurance financing	(9,965		)	—			(9,965		)
Tax benefit from stock options exercised	9,591			—			9,591

Net cash provided (used) by financing activities	6,610			(21,855		)	(15,245		)

Net (decrease) in cash and cash equivalents	(41,696		)	—			(41,696		)
Cash and cash equivalents at beginning of year	292,995						292,995

Cash and cash equivalents at end of year	$	251,299		$	—		$	251,299


Supplemental disclosure
Interest expense paid, net of amounts capitalized	$	21,187		$	188,072		$	209,259
Income taxes paid	$	3,030		$	—		$	3,030