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Penn National Gaming Inc. – ‘10-K’ for 12/31/20 – ‘EX-101.CAL’

On:  Friday, 2/26/21, at 4:53pm ET   ·   For:  12/31/20   ·   Accession #:  921738-21-9   ·   File #:  0-24206

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  As Of               Filer                 Filing    For·On·As Docs:Size

 2/26/21  Penn National Gaming Inc.         10-K       12/31/20  131:21M

Annual Report   —   Form 10-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   2.19M 
 2: EX-10.1     Material Contract                                   HTML    296K 
 4: EX-10.10    Material Contract                                   HTML     90K 
 3: EX-10.9     Material Contract                                   HTML     88K 
 5: EX-21.1     Subsidiaries List                                   HTML     55K 
 6: EX-23.1     Consent of Expert or Counsel                        HTML     34K 
11: EX-99.1     Miscellaneous Exhibit                               HTML     62K 
 7: EX-31.1     Certification -- §302 - SOA'02                      HTML     38K 
 8: EX-31.2     Certification -- §302 - SOA'02                      HTML     38K 
 9: EX-32.1     Certification -- §906 - SOA'02                      HTML     35K 
10: EX-32.2     Certification -- §906 - SOA'02                      HTML     35K 
18: R1          Cover Page                                          HTML     97K 
19: R2          Consolidated Balance Sheets                         HTML    142K 
20: R3          Consolidated Balance Sheets (Parenthetical)         HTML     61K 
21: R4          Consolidated Statements of Operations and           HTML    141K 
                Comprehensive Income (Loss)                                      
22: R5          Consolidated Statements of Changes in               HTML    118K 
                Stockholders? Equity                                             
23: R6          Consolidated Statements of Cash Flows               HTML    203K 
24: R7          Organization and Basis of Presentation              HTML     51K 
25: R8          Significant Accounting Policies                     HTML    154K 
26: R9          New Accounting Pronouncements                       HTML     52K 
27: R10         Hurricane Laura                                     HTML     45K 
28: R11         Revenue Disaggregation                              HTML    109K 
29: R12         Acquisitions and Dispositions                       HTML    108K 
30: R13         Investments in and Advances to Unconsolidated       HTML     64K 
                Affiliates                                                       
31: R14         Property and Equipment                              HTML     62K 
32: R15         Goodwill and Other Intangible Assets                HTML    128K 
33: R16         Accrued Expenses and Other Current Liabilities      HTML     46K 
34: R17         Long-term Debt                                      HTML     96K 
35: R18         Leases                                              HTML    320K 
36: R19         Commitments and Contingencies                       HTML     44K 
37: R20         Income Taxes                                        HTML    135K 
38: R21         Stockholders' Equity                                HTML     41K 
39: R22         Stock-Based Compensation                            HTML    103K 
40: R23         Earnings per Share                                  HTML     62K 
41: R24         Segment Information                                 HTML    141K 
42: R25         Fair Value Measurements                             HTML    170K 
43: R26         Related Party Transactions                          HTML     37K 
44: R27         Significant Accounting Policies (Policies)          HTML    186K 
45: R28         Significant Accounting Policies (Tables)            HTML    229K 
46: R29         Hurricane Laura (Tables)                            HTML     42K 
47: R30         Revenue Disaggregation (Tables)                     HTML    105K 
48: R31         Acquisitions and Dispositions (Tables)              HTML     89K 
49: R32         Investments in and Advances to Unconsolidated       HTML     53K 
                Affiliates (Tables)                                              
50: R33         Property and Equipment (Tables)                     HTML     62K 
51: R34         Goodwill and Other Intangible Assets (Tables)       HTML    151K 
52: R35         Accrued Expenses and Other Current Liabilities      HTML     46K 
                (Tables)                                                         
53: R36         Long-term Debt (Tables)                             HTML     82K 
54: R37         Leases (Tables)                                     HTML    152K 
55: R38         Income Taxes (Tables)                               HTML    134K 
56: R39         Stock-Based Compensation (Tables)                   HTML     96K 
57: R40         Earnings per Share (Tables)                         HTML     63K 
58: R41         Segment Information (Tables)                        HTML    173K 
59: R42         Fair Value Measurements (Tables)                    HTML    164K 
60: R43         Organization and Basis of Presentation (Details)    HTML    100K 
61: R44         Significant Accounting Policies - Segment           HTML     45K 
                Information (Details)                                            
62: R45         Significant Accounting Policies - Concentration of  HTML     60K 
                Credit Risk and Receivables (Details)                            
63: R46         Significant Accounting Policies - Property and      HTML     48K 
                Equipment (Details)                                              
64: R47         Significant Accounting Policies - Equity            HTML     36K 
                Securities (Details)                                             
65: R48         Significant Accounting Policies - Financing         HTML     50K 
                Obligations (Details)                                            
66: R49         Significant Accounting Policies - Revenue           HTML     68K 
                Recognition (Details)                                            
67: R50         Significant Accounting Policies - Gaming and        HTML     35K 
                Racing Taxes (Details)                                           
68: R51         Significant Accounting Policies - Stock-Based       HTML     36K 
                Compensation (Details)                                           
69: R52         New Accounting Pronouncements (Details)             HTML     60K 
70: R53         Hurricane Laura - Additional Information (Details)  HTML     38K 
71: R54         Hurricane Laura - Summary of Financial Impact of    HTML     49K 
                Hurricane Laura (Details)                                        
72: R55         Revenue Disaggregation (Details)                    HTML     98K 
73: R56         Acquisitions and Dispositions - Additional          HTML    167K 
                Information (Details)                                            
74: R57         Acquisitions and Dispositions - Allocation of       HTML    122K 
                Purchase Price (Details)                                         
75: R58         Acquisitions and Dispositions - Actual and Pro      HTML     49K 
                Forma Financial Results (Details)                                
76: R59         Acquisitions and Dispositions - Jamul Indian        HTML     57K 
                Village Development Corporation (Details)                        
77: R60         Investments in and Advances to Unconsolidated       HTML    119K 
                Affiliates - Additional information (Details)                    
78: R61         Investments in and Advances to Unconsolidated       HTML     73K 
                Affiliates - Schedule of Summary Information                     
                (Details)                                                        
79: R62         Property and Equipment - Property and Equipment,    HTML     63K 
                Net (Details)                                                    
80: R63         Property and Equipment - Depreciation Expense       HTML     38K 
                (Details)                                                        
81: R64         Property and Equipment - Additional Information     HTML     45K 
                (Details)                                                        
82: R65         Goodwill and Other Intangible Assets - Goodwill     HTML     80K 
                and Accumulated Goodwill Impairment Losses                       
                (Details)                                                        
83: R66         Goodwill and Other Intangible Assets - Additional   HTML     90K 
                Information (Details)                                            
84: R67         Goodwill and Other Intangible Assets - Reporting    HTML     53K 
                Units With Negative Carrying Values (Details)                    
85: R68         Goodwill and Other Intangible Assets - Intangible   HTML     61K 
                Assets (Details)                                                 
86: R69         Goodwill and Other Intangible Assets - Expected     HTML     49K 
                Intangible Asset Amortization Expense (Details)                  
87: R70         Accrued Expenses and Other Current Liabilities      HTML     53K 
                (Details)                                                        
88: R71         Long-term Debt - Debt Summary (Details)             HTML     66K 
89: R72         Long-term Debt - Debt Maturities (Details)          HTML     52K 
90: R73         Long-term Debt - Senior Secured Credit Facilities   HTML    140K 
                (Details)                                                        
91: R74         Long-term Debt - Unsecured Convertible Notes, and   HTML     87K 
                Covenants (Details)                                              
92: R75         Long-term Debt - Convertible Notes (Details)        HTML     49K 
93: R76         Long-term Debt - Interest Expense, Net (Details)    HTML     52K 
94: R77         Long-term Debt - Other Long-term Obligations        HTML     67K 
                (Details)                                                        
95: R78         Leases - Additional Information (Details)           HTML    236K 
96: R79         Leases - Variable Lease Expenses (Details)          HTML     43K 
97: R80         Leases - Other Information Related to Lease Term    HTML     48K 
                and Discount Rate (Details)                                      
98: R81         Leases - Components of Lease Expense (Details)      HTML     65K 
99: R82         Leases - Supplemental Cash Flow Information         HTML     40K 
                (Details)                                                        
100: R83         Leases - Triple Net Leases (Details)                HTML     52K  
101: R84         Leases - Future Minimum Lease Commitments           HTML    114K  
                (Details)                                                        
102: R85         Commitments and Contingencies - Location Share      HTML     46K  
                Agreements, Purchase Obligations and Capital                     
                Expenditure Commitments (Details)                                
103: R86         Commitments and Contingencies - Employee Benefit    HTML     56K  
                Plans and Labor Agreements (Details)                             
104: R87         Income Taxes - Deferred Tax Assets and Liabilities  HTML     73K  
                (Details)                                                        
105: R88         Income Taxes - Additional Information (Details)     HTML     69K  
106: R89         Income Taxes - Income Before Income Tax Expense     HTML     43K  
                (Details)                                                        
107: R90         Income Taxes - Components of Income Tax Benefit     HTML     62K  
                (Expense) (Details)                                              
108: R91         Income Taxes - Reconciliation of Effective Income   HTML     87K  
                Tax Rate (Details)                                               
109: R92         Income Taxes - Unrecognized Tax Benefits (Details)  HTML     41K  
110: R93         Stockholders' Equity (Details)                      HTML     82K  
111: R94         Stock-Based Compensation - Additional Information   HTML    125K  
                (Details)                                                        
112: R95         Stock-Based Compensation - Stock Option Activity    HTML     72K  
                (Details)                                                        
113: R96         Stock-Based Compensation - Stock Options By         HTML     79K  
                Exercise Price Ranges (Details)                                  
114: R97         Stock-Based Compensation - Weighted-Average         HTML     44K  
                Assumptions (Details)                                            
115: R98         Stock-Based Compensation - Restricted Stock         HTML     67K  
                Activity (Details)                                               
116: R99         Earnings per Share - Additional Information         HTML     40K  
                (Details)                                                        
117: R100        Earnings (Loss) per Share - Antidilutive            HTML     54K  
                Securities and Reconciliation of Weighted-Average                
                Common Shares Outstanding (Details)                              
118: R101        Earnings per Share - Reconciliation of              HTML     48K  
                Weighted-Average Common Shares Outstanding                       
                (Details)                                                        
119: R102        Earnings per Share - Calculation of Basic and       HTML     58K  
                Diluted EPS (Details)                                            
120: R103        Segment Information (Details)                       HTML    136K  
121: R104        Fair Value Measurements - Additional Information    HTML     77K  
                (Details)                                                        
122: R105        Fair Value Measurements - Carrying Amounts and      HTML    103K  
                Estimated Fair Values by Input Level (Details)                   
123: R106        Fair Value Measurements - Changes in Fair Value of  HTML     41K  
                Level 3 Liabilities (Details)                                    
124: R107        Fair Value Measurements - Assets Measured at Fair   HTML     73K  
                Value on a Non-Recurring Basis (Details)                         
125: R108        Fair Value Measurements - Significant Unobservable  HTML     68K  
                Inputs for Fair Value Measurements (Details)                     
126: R109        Related Party Transactions (Details)                HTML     43K  
127: R9999       Uncategorized Items - penn-20201231.htm             HTML     40K  
129: XML         IDEA XML File -- Filing Summary                      XML    237K  
17: XML         XBRL Instance -- penn-20201231_htm                   XML   5.48M 
128: EXCEL       IDEA Workbook of Financial Reports                  XLSX    213K  
13: EX-101.CAL  XBRL Calculations -- penn-20201231_cal               XML    475K 
14: EX-101.DEF  XBRL Definitions -- penn-20201231_def                XML   1.65M 
15: EX-101.LAB  XBRL Labels -- penn-20201231_lab                     XML   3.43M 
16: EX-101.PRE  XBRL Presentations -- penn-20201231_pre              XML   2.21M 
12: EX-101.SCH  XBRL Schema -- penn-20201231                         XSD    372K 
130: JSON        XBRL Instance as JSON Data -- MetaLinks              714±  1.07M  
131: ZIP         XBRL Zipped Folder -- 0000921738-21-000009-xbrl      Zip    795K  


‘EX-101.CAL’   —   XBRL Calculations — penn-20201231_cal


This Exhibit is an XBRL XML File.


                                                                                                                                                                                
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7 Subsequent Filings that Reference this Filing

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 2/22/24  PENN Entertainment, Inc.          10-K       12/31/23  141:22M
 2/23/23  PENN Entertainment, Inc.          10-K       12/31/22  144:25M
 2/28/22  PENN Entertainment, Inc.          10-K       12/31/21  134:23M
10/19/21  PENN Entertainment, Inc.          S-3ASR     10/19/21    6:942K                                   Toppan Merrill/FA
10/19/21  PENN Entertainment, Inc.          S-8        10/19/21    4:232K                                   Toppan Merrill/FA
 9/13/21  Score Media & Gaming Inc.         6-K         9/13/21    7:19M                                    Toppan Merrill/FA
 8/26/21  PENN Entertainment, Inc.          424B7                  1:156K                                   Toppan Merrill/FA


46 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 1/04/21  PENN Entertainment, Inc.          8-K:5,8,9  12/30/20   13:369K                                   Toppan Merrill/FA
11/20/20  PENN Entertainment, Inc.          8-K:5,9    11/16/20   12:278K                                   Toppan Merrill/FA
10/02/20  PENN Entertainment, Inc.          8-K:5,9    10/01/20   13:225K                                   Toppan Merrill/FA
 5/14/20  PENN Entertainment, Inc.          8-K:1,2,7,8 5/11/20   19:5.6M                                   Toppan Merrill/FA
 5/08/20  PENN Entertainment, Inc.          10-Q        3/31/20  101:14M
 4/20/20  PENN Entertainment, Inc.          8-K:1,2,7,9 4/14/20   14:3.5M                                   Toppan Merrill/FA
 3/30/20  PENN Entertainment, Inc.          8-K:1,5,8,9 3/27/20   15:938K                                   Toppan Merrill/FA
 2/28/20  PENN Entertainment, Inc.          8-K:5,9     2/27/20   11:235K                                   Toppan Merrill/FA
 2/27/20  PENN Entertainment, Inc.          10-K       12/31/19  141:25M
 2/20/20  PENN Entertainment, Inc.          8-K:3,5,8,9 2/19/20   12:287K                                   Toppan Merrill/FA
 1/29/20  PENN Entertainment, Inc.          8-K:1,3,8,9 1/28/20   13:7.7M                                   Toppan Merrill/FA
 1/24/20  PENN Entertainment, Inc.          8-K:5,9     1/22/20   13:365K                                   Toppan Merrill/FA
 9/26/19  PENN Entertainment, Inc.          8-K:5,8,9   9/24/19   12:351K                                   Toppan Merrill/FA2
 8/01/19  PENN Entertainment, Inc.          8-K:5,9     7/30/19    3:163K                                   Toppan Merrill/FA
 5/31/19  PENN Entertainment, Inc.          8-K:5,9     5/28/19    2:240K                                   Toppan Merrill/FA
 2/28/19  PENN Entertainment, Inc.          10-K       12/31/18  136:26M
 2/21/19  PENN Entertainment, Inc.          8-K:5,9     2/14/19    3:124K                                   Toppan Merrill/FA
 1/31/19  PENN Entertainment, Inc.          8-K:5,9     1/29/19    2:127K                                   Toppan Merrill/FA
12/12/18  PENN Entertainment, Inc.          8-K:5,9    12/10/18    2:120K                                   Toppan Merrill/FA
11/14/18  PENN Entertainment, Inc.          8-K:1,7,9  11/13/18    3:738K                                   Toppan Merrill/FA
11/08/18  PENN Entertainment, Inc.          10-Q        9/30/18   62:14M                                    Toppan Merrill Bridge/FA
10/15/18  PENN Entertainment, Inc.          8-K:1,2,7,910/15/18    5:3M                                     Toppan Merrill/FA
 8/29/18  PENN Entertainment, Inc.          8-K:5,9     8/28/18    2:127K                                   Toppan Merrill/FA
 8/08/18  PENN Entertainment, Inc.          S-8         8/08/18   11:381K                                   Toppan Merrill/FA
 8/01/18  PENN Entertainment, Inc.          10-Q        6/30/18   60:13M                                    Toppan Merrill Bridge/FA
 6/19/18  PENN Entertainment, Inc.          8-K:1,7,9   6/18/18    4:1M                                     Toppan Merrill/FA
 6/13/18  PENN Entertainment, Inc.          8-K:5,9     6/13/18    2:303K                                   Toppan Merrill/FA
 3/01/18  Pinnacle Entertainment, Inc.      10-K       12/31/17  105:14M
 2/28/18  PENN Entertainment, Inc.          8-K:1,2,9   2/23/18    2:4.5M                                   Toppan Merrill/FA
12/20/17  PENN Entertainment, Inc.          8-K:1,8,9  12/17/17    7:2.9M                                   Toppan Merrill/FA
 5/11/17  Pinnacle Entertainment, Inc.      10-Q        3/31/17   67:6.7M
 5/03/17  PENN Entertainment, Inc.          10-Q        3/31/17   61:8.7M                                   Toppan Merrill Bridge/FA
 1/20/17  PENN Entertainment, Inc.          8-K:1,2,7,8 1/18/17    6:6.3M                                   Toppan Merrill/FA
11/14/16  Pinnacle Entertainment, Inc.      10-Q        9/30/16   79:10M
11/04/16  PENN Entertainment, Inc.          10-Q        9/30/16   60:10M                                    Toppan Merrill Bridge/FA
 4/28/16  Pinnacle Entertainment, Inc.      8-K:1,2,5,9 4/28/16   13:3.5M                                   Donnelley … Solutions/FA
 3/17/16  Pinnacle Entertainment, Inc.      10-12B/A              73:11M                                    Donnelley … Solutions/FA
 2/11/16  PENN Entertainment, Inc.          8-K:5,9     2/09/16    3:126K                                   Toppan Merrill/FA
 8/01/14  PENN Entertainment, Inc.          10-Q        6/30/14   58:7.9M                                   Toppan Merrill/FA
 5/01/14  PENN Entertainment, Inc.          10-Q        3/31/14   54:11M                                    Toppan Merrill/FA
11/07/13  PENN Entertainment, Inc.          8-K:1,5,9  11/01/13    7:2.4M                                   Toppan Merrill/FA
 2/25/11  PENN Entertainment, Inc.          10-K       12/31/10   50:6.6M                                   Toppan Merrill-FA
 2/26/10  PENN Entertainment, Inc.          10-K       12/31/09    9:1.7M                                   Toppan Merrill-FA
 2/19/10  PENN Entertainment, Inc.          8-K:1,9     2/12/10    3:448K                                   Toppan Merrill/FA
 3/02/09  PENN Entertainment, Inc.          10-K       12/31/08   18:2.7M                                   Toppan Merrill-FA
 8/14/03  PENN Entertainment, Inc.          10-Q        6/30/03    8:1.6M                                   Toppan Merrill/FA
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