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| | <link:calculationArc order="3" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LongTermDebt_babcad7f-ccc1-4970-9838-07b5612e4adc" xlink:to="loc_us-gaap_UnamortizedDebtIssuanceExpense_fba528e6-7b21-45be-bdb8-f966fbea10e9" xlink:type="arc"/> |
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| | <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InterestExpenseDebt_e3147cbc-056e-4e08-bb15-cd5e4169f688" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_InterestExpenseDebt"/> |
| | <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AmortizationOfDebtDiscountPremium_19844ed7-7bb5-42a0-a18f-e68773095a0f" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AmortizationOfDebtDiscountPremium"/> |
| | <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_InterestExpenseDebt_e3147cbc-056e-4e08-bb15-cd5e4169f688" xlink:to="loc_us-gaap_AmortizationOfDebtDiscountPremium_19844ed7-7bb5-42a0-a18f-e68773095a0f" xlink:type="arc"/> |
| | <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InterestExpenseDebtExcludingAmortization_b2667b23-2bac-4f99-92a3-bc465873bfc2" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_InterestExpenseDebtExcludingAmortization"/> |
| | <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_InterestExpenseDebt_e3147cbc-056e-4e08-bb15-cd5e4169f688" xlink:to="loc_us-gaap_InterestExpenseDebtExcludingAmortization_b2667b23-2bac-4f99-92a3-bc465873bfc2" xlink:type="arc"/> |
| | <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AmortizationOfFinancingCosts_88cf86b0-2741-452c-9e71-f5979657d3b3" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AmortizationOfFinancingCosts"/> |
| | <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_InterestExpenseDebt_e3147cbc-056e-4e08-bb15-cd5e4169f688" xlink:to="loc_us-gaap_AmortizationOfFinancingCosts_88cf86b0-2741-452c-9e71-f5979657d3b3" xlink:type="arc"/> |
| | <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InterestIncomeExpenseNonoperatingNet_ee176cf7-e002-4440-9c15-b02288186c8f" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_InterestIncomeExpenseNonoperatingNet"/> |
| | <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InvestmentIncomeInterest_f7769b27-7ca5-4532-bf6c-51a50a726a6e" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_InvestmentIncomeInterest"/> |
| | <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_InterestIncomeExpenseNonoperatingNet_ee176cf7-e002-4440-9c15-b02288186c8f" xlink:to="loc_us-gaap_InvestmentIncomeInterest_f7769b27-7ca5-4532-bf6c-51a50a726a6e" xlink:type="arc"/> |
| | <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InterestCostsCapitalized_446e3d95-0407-4071-8e82-c818849f4b70" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_InterestCostsCapitalized"/> |
| | <link:calculationArc order="2" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_InterestIncomeExpenseNonoperatingNet_ee176cf7-e002-4440-9c15-b02288186c8f" xlink:to="loc_us-gaap_InterestCostsCapitalized_446e3d95-0407-4071-8e82-c818849f4b70" xlink:type="arc"/> |
| | <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InterestExpense_19a3eb30-38b1-4631-bfb4-6f10902e7d2b" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_InterestExpense"/> |
| | <link:calculationArc order="3" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_InterestIncomeExpenseNonoperatingNet_ee176cf7-e002-4440-9c15-b02288186c8f" xlink:to="loc_us-gaap_InterestExpense_19a3eb30-38b1-4631-bfb4-6f10902e7d2b" xlink:type="arc"/> |
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| | <link:loc xlink:type="locator" xlink:label="loc_penn_LeaseCostOperatingLease_bede3b3f-5bf2-4e9d-9956-209311374e13" xlink:href="penn-20201231.xsd#penn_LeaseCostOperatingLease"/> |
| | <link:loc xlink:type="locator" xlink:label="loc_penn_OperatingLeaseBaseRentExpense_16edafd6-4f91-4523-b971-d257d001f53b" xlink:href="penn-20201231.xsd#penn_OperatingLeaseBaseRentExpense"/> |
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| | <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingLeaseCost_bcf0a215-30fa-43d1-94fe-820e8c9f3260" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeaseCost"/> |
| | <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_penn_LeaseCostOperatingLease_bede3b3f-5bf2-4e9d-9956-209311374e13" xlink:to="loc_us-gaap_OperatingLeaseCost_bcf0a215-30fa-43d1-94fe-820e8c9f3260" xlink:type="arc"/> |
| | <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShortTermLeaseCost_9428f06b-3155-46d1-b425-d6b42f9e9579" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShortTermLeaseCost"/> |
| | <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_penn_LeaseCostOperatingLease_bede3b3f-5bf2-4e9d-9956-209311374e13" xlink:to="loc_us-gaap_ShortTermLeaseCost_9428f06b-3155-46d1-b425-d6b42f9e9579" xlink:type="arc"/> |
| | <link:loc xlink:type="locator" xlink:label="loc_us-gaap_VariableLeaseCost_8a76c217-6195-44f6-affd-b4c8fd9755c8" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_VariableLeaseCost"/> |
| | <link:calculationArc order="4" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_penn_LeaseCostOperatingLease_bede3b3f-5bf2-4e9d-9956-209311374e13" xlink:to="loc_us-gaap_VariableLeaseCost_8a76c217-6195-44f6-affd-b4c8fd9755c8" xlink:type="arc"/> |
| | <link:loc xlink:type="locator" xlink:label="loc_penn_LeaseCostFinanceLease_2c930d2f-87c5-42f4-b24f-7789610890ea" xlink:href="penn-20201231.xsd#penn_LeaseCostFinanceLease"/> |
| | <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinanceLeaseInterestExpense_889deb9a-4f9a-44b2-bc6a-f95ac9c0a14f" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FinanceLeaseInterestExpense"/> |
| | <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_penn_LeaseCostFinanceLease_2c930d2f-87c5-42f4-b24f-7789610890ea" xlink:to="loc_us-gaap_FinanceLeaseInterestExpense_889deb9a-4f9a-44b2-bc6a-f95ac9c0a14f" xlink:type="arc"/> |
| | <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinanceLeaseRightOfUseAssetAmortization_4fee23dc-77d6-41aa-8542-dc1714149bcf" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FinanceLeaseRightOfUseAssetAmortization"/> |
| | <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_penn_LeaseCostFinanceLease_2c930d2f-87c5-42f4-b24f-7789610890ea" xlink:to="loc_us-gaap_FinanceLeaseRightOfUseAssetAmortization_4fee23dc-77d6-41aa-8542-dc1714149bcf" xlink:type="arc"/> |
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| <link:roleRef roleURI="http://www.pngaming.com/role/LeasesSupplementalCashFlowInformationDetails" xlink:type="simple" xlink:href="penn-20201231.xsd#LeasesSupplementalCashFlowInformationDetails"/> |
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| <link:roleRef roleURI="http://www.pngaming.com/role/LeasesTripleNetLeasesDetails" xlink:type="simple" xlink:href="penn-20201231.xsd#LeasesTripleNetLeasesDetails"/> |
| <link:calculationLink xlink:role="http://www.pngaming.com/role/LeasesTripleNetLeasesDetails" xlink:type="extended"/> |
| <link:roleRef roleURI="http://www.pngaming.com/role/LeasesFutureMinimumLeaseCommitmentsDetails" xlink:type="simple" xlink:href="penn-20201231.xsd#LeasesFutureMinimumLeaseCommitmentsDetails"/> |
| <link:calculationLink xlink:role="http://www.pngaming.com/role/LeasesFutureMinimumLeaseCommitmentsDetails" xlink:type="extended"> |
| | <link:loc xlink:type="locator" xlink:label="loc_penn_FinancingObligationPaymentsDue_5d65f2a8-eced-45e6-a500-4ecf5c5e7fd7" xlink:href="penn-20201231.xsd#penn_FinancingObligationPaymentsDue"/> |
| | <link:loc xlink:type="locator" xlink:label="loc_penn_FinancingObligation_258e00b2-188d-4590-8cbf-9a3a8dd245ea" xlink:href="penn-20201231.xsd#penn_FinancingObligation"/> |
| | <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_penn_FinancingObligationPaymentsDue_5d65f2a8-eced-45e6-a500-4ecf5c5e7fd7" xlink:to="loc_penn_FinancingObligation_258e00b2-188d-4590-8cbf-9a3a8dd245ea" xlink:type="arc"/> |
| | <link:loc xlink:type="locator" xlink:label="loc_penn_FinancingObligationUndiscountedExcessAmount_e2378259-c0c9-4588-b6c4-b9e128678411" xlink:href="penn-20201231.xsd#penn_FinancingObligationUndiscountedExcessAmount"/> |
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| | <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingLeaseLiability_ac3cdc6c-d4cc-4b37-b637-9f338b169ce2" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeaseLiability"/> |
| | <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingLeaseLiabilityNoncurrent_c3c115a8-5a5c-46f0-8d29-daef2a5f6c14" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeaseLiabilityNoncurrent"/> |
| | <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_OperatingLeaseLiability_ac3cdc6c-d4cc-4b37-b637-9f338b169ce2" xlink:to="loc_us-gaap_OperatingLeaseLiabilityNoncurrent_c3c115a8-5a5c-46f0-8d29-daef2a5f6c14" xlink:type="arc"/> |
| | <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingLeaseLiabilityCurrent_90ffaaad-5ed2-4bf9-bc39-3097c72f576a" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeaseLiabilityCurrent"/> |
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| | <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinanceLeaseLiabilityPaymentsDue_7a051b1e-b64b-4eb9-b690-a59adb9ea71a" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FinanceLeaseLiabilityPaymentsDue"/> |
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| | <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinanceLeaseLiabilityUndiscountedExcessAmount_3a93cc07-d319-4af1-9692-b21c885cee5c" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FinanceLeaseLiabilityUndiscountedExcessAmount"/> |
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| | <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_e50608d6-e495-456c-94ae-2d1c1a7d2f03" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue"/> |
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