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Document and Entity Information - shares	3 Months Ended
Document and Entity Information - shares	Mar. 31, 2014	May 09, 2014
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2014
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	Q1
Entity Registrant Name	WYNN LAS VEGAS LLC
Entity Central Index Key	0001180638
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding		0
Membership Interests Description	Wynn Resorts Holdings, LLC owns all of the membership interests of the registrant.

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 31, 2014	Dec. 31, 2013
Current assets:
Cash and cash equivalents	$ 214,367	$ 231,156
Receivables, net	144,914	168,734
Inventories	47,629	49,326
Due from affiliates, net	10,396	0
Prepaid expenses and other	27,218	28,422
Total current assets	444,524	477,638
Property and equipment, net	3,003,534	3,032,884
Intangible assets, net	1,399	1,399
Deferred financing costs, net	34,297	35,445
Deposits and other assets	28,103	25,502
Investment in unconsolidated affiliates	3,874	3,780
Total assets	3,515,731	3,576,648
Current liabilities:
Accounts payable	39,159	39,188
Current portion of long-term debt	1,050	1,050
Customer deposits	77,481	98,915
Gaming taxes payable	16,340	15,505
Accrued compensation and benefits	50,537	48,706
Accrued interest	34,364	59,316
Other accrued liabilities	21,523	21,308
Due to affiliates, net	0	10,155
Total current liabilities	240,454	294,143
Long-term debt	3,119,334	3,131,626
Due to affiliates, net	175,785	170,066
Other long-term liabilities	3,598	3,614
Total liabilities	3,539,171	3,599,449
Commitments and contingencies (Note 8)
Member’s deficit:
Contributed capital	1,199,558	1,198,532
Accumulated deficit	(1,222,998)	(1,221,333)
Total member’s deficit	(23,440)	(22,801)
Total liabilities and member’s deficit	$ 3,515,731	$ 3,576,648

Condensed Consolidated Statements of Operations and Comprehensive Loss - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Operating revenues:
Casino	$ 155,279	$ 176,251
Rooms	103,072	91,545
Food and beverage	115,015	115,449
Entertainment, retail and other	54,282	49,693
Gross revenues	427,648	432,938
Less: promotional allowances	(46,519)	(46,099)
Net revenues	381,129	386,839
Operating costs and expenses:
Casino	80,488	83,768
Rooms	34,186	32,219
Food and beverage	70,560	69,874
Entertainment, retail and other	33,479	28,111
General and administrative	59,287	59,057
Provision for doubtful accounts	2,152	3,232
Management fees	5,719	5,795
Depreciation and amortization	43,990	61,610
Property charges and other	(246)	2,754
Total operating costs and expenses	329,615	346,420
Operating income	51,514	40,419
Other income (expense):
Interest income and other	8	28
Interest expense	(51,752)	(56,757)
Loss on extinguishment of debt	(1,529)	0
Equity in income (loss) from unconsolidated affiliates	94	(51)
Other income (expense), net	(53,179)	(56,780)
Net loss	(1,665)	(16,361)
Other comprehensive income	0	0
Total comprehensive loss	$ (1,665)	$ (16,361)

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Cash flows from operating activities:
Net loss	$ (1,665)	$ (16,361)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	43,990	61,610
Stock-based compensation expense	1,026	2,227
Amortization and write-off of deferred financing costs and other	1,240	2,175
Loss on extinguishment of debt	1,529	0
Provision for doubtful accounts	2,152	3,232
Property charges and other	(226)	465
Equity in income of unconsolidated affiliates, net of distributions	(94)	395
Increase (decrease) in cash from changes in:
Receivables, net	21,668	1,620
Inventories and prepaid expenses and other	2,901	(2,358)
Accounts payable and accrued expenses	(45,419)	(40,075)
Due (to) from affiliates, net	(1,444)	10,127
Net cash provided by operating activities	25,658	23,057
Cash flows from investing activities:
Capital expenditures, net of construction payables and retention	(13,002)	(8,946)
Deposits and purchase of other assets	(3,626)	(2,175)
Due (to) from affiliates, net	(12,518)	10,268
Proceeds from sale of assets	430	186
Net cash used in investing activities	(28,716)	(667)
Cash flows from financing activities:
Principal payments on long-term debt	(350)	(350)
Repurchase of first mortgage notes	(12,000)	0
Payments of financing costs	(1,381)	0
Net cash used in financing activities	(13,731)	(350)
Cash and cash equivalents:
(Decrease) increase in cash and cash equivalents	(16,789)	22,040
Balance, beginning of period	231,156	148,415
Balance, end of period	$ 214,367	$ 170,455

Organization and Basis of Presentation	3 Months Ended
Organization and Basis of Presentation	Mar. 31, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Basis of Presentation	Organization and Basis of Presentation Organization Wynn Las Vegas, LLC, a Nevada limited liability company, was organized primarily to construct and operate Wynn Las Vegas \| Encore (“Wynn Las Vegas”), a fully integrated destination casino resort on the “Strip” in Las Vegas, Nevada. Unless the context otherwise requires, all references herein to the “Company” refer to Wynn Las Vegas, LLC, a Nevada limited liability company and its consolidated subsidiaries. The sole member of the Company is Wynn Resorts Holdings, LLC (“Holdings”). The sole member of Holdings is Wynn Resorts, Limited (“Wynn Resorts”). Wynn Las Vegas Capital Corp. (“Wynn Capital”) is a wholly owned subsidiary of the Company organized solely for the purpose of obtaining financing for Wynn Las Vegas. Wynn Capital is authorized to issue 2,000 shares of common stock, par value $0.01. At March 31, 2014, the Company owned the one share that was issued and outstanding. Wynn Capital has neither any significant net assets nor has had any operating activity. Its sole function is to serve as the co-issuer of the mortgage notes. Wynn Las Vegas, LLC and Wynn Capital together are hereinafter referred to as the “Issuers”. Basis of Presentation The accompanying condensed consolidated financial statements have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted pursuant to such rules and regulations, although the Company believes that the disclosures herein are adequate to make the information presented not misleading. In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary for a fair presentation of the results for the interim periods have been made. The results for the three months ended March 31, 2014 are not necessarily indicative of results to be expected for the full fiscal year. These condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto in the Company’s Annual Report on Form 10-K for the year ended December 31, 2013.

- Definition

The entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.

+ References

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+ Details

Summary of Significant Accounting Policies

3 Months Ended

Mar. 31, 2014

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

Principles of consolidation

The accompanying condensed consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. The Company’s investment in the 50%-owned joint venture operating the Ferrari and Maserati automobile dealership inside Wynn Las Vegas is accounted for under the equity method. All significant intercompany accounts and transactions have been eliminated.

Cash and Cash Equivalents

Cash and cash equivalents are comprised of highly liquid investments with original maturities of three months or less. Cash equivalents are carried at cost, which approximates fair value.

Accounts Receivable and Credit Risk

Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of casino accounts receivable. The Company issues credit in the form of “markers” to approved casino customers following investigations of creditworthiness. As of March 31, 2014 and December 31, 2013, approximately 78% and 82%, respectively of the Company’s markers were due from customers residing outside the United States, primarily in Asia. Business or economic conditions or other significant events in these countries could affect the collectability of such receivables.

Accounts receivable, including casino and hotel receivables, are typically non-interest bearing and are initially recorded at cost. Accounts are written off when management deems them to be uncollectible. Recoveries of accounts previously written off are recorded when received. An estimated allowance for doubtful accounts is maintained to reduce the Company’s receivables to their carrying amount, which approximates fair value. The allowance is estimated based on specific review of customer accounts as well as management’s experience with collection trends in the casino industry and current economic and business conditions.

Revenue Recognition and Promotional Allowances

The Company recognizes revenues at the time persuasive evidence of an arrangement exists, the service is provided or the retail goods are sold, prices are fixed or determinable and collection is reasonably assured.

Casino revenues are measured by the aggregate net difference between gaming wins and losses, with liabilities recognized for funds deposited by customers before gaming play occurs and for chips in the customers’ possession. Hotel, food and beverage, entertainment and other operating revenues are recognized when services are performed. Entertainment, retail and other revenue includes rental income which is recognized on a time proportion basis over the lease term. Contingent rental income is recognized when the right to receive such rental income is established according to the lease agreements. Advance deposits on rooms and advance ticket sales are recorded as customer deposits until services are provided to the customer.

Revenues are recognized net of certain sales incentives which are required to be recorded as a reduction of revenues; consequently, the Company’s casino revenues are reduced by discounts and points earned in the player’s club loyalty program.

The retail value of accommodations, food and beverage, and other services furnished to guests without charge is included in gross revenues, such amounts are then deducted as promotional allowances. The estimated cost of providing such promotional allowances is primarily included in casino expenses as follows (in thousands):



	Three Months Ended March 31,
	2014		2013
Rooms	$	8,162	$	9,427
Food and beverage	17,058		15,436
Entertainment, retail and other	3,062		3,051
	$	28,282	$	27,914

Gaming Taxes

The Company is subject to taxes based on gross gaming revenue in the jurisdictions in which it operates, subject to applicable jurisdictional adjustments. These gaming taxes are an assessment on the Company’s gaming revenue and are recorded as casino expense in the accompanying Condensed Consolidated Statements of Operations and Comprehensive Loss. These taxes totaled $11.1 million and $12.5 million for the three months ended March 31, 2014 and 2013, respectively.

Stock-Based Compensation

The Company accounts for stock-based compensation related to equity shares of Wynn Resorts granted to its employees by recognizing the costs of the employee services received in exchange for the equity award instrument based on the grant date fair value of the awards over the service period. For the three months ended March 31, 2014 and 2013, the Company recorded $1.0 million and $2.2 million, respectively, in share-based compensation with a corresponding credit to contributed capital.

Receivables, net

3 Months Ended

Mar. 31, 2014

Receivables [Abstract]

Receivables, net

Receivables, net consisted of the following (in thousands):



	March 31, 2014			December 31, 2013
Casino	$	153,129		$	190,199
Hotel	17,622			15,300
Retail leases and other	20,644			16,089
	191,395			221,588
Less: allowance for doubtful accounts	(46,481		)	(52,854		)
	$	144,914		$	168,734

- Definition

The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

+ References + Details

Property and Equipment, net

3 Months Ended

Mar. 31, 2014

Property, Plant and Equipment [Abstract]

Property and Equipment, net

Property and equipment, net consisted of the following (in thousands):



	March 31, 2014			December 31, 2013
Land and improvements	$	624,005		$	623,744
Buildings and improvements	2,632,796			2,633,106
Airplane	44,364			44,364
Furniture, fixtures and equipment	1,370,883			1,368,014
Construction in progress	5,778			4,619
	4,677,826			4,673,847
Less: accumulated depreciation	(1,674,292		)	(1,640,963		)
	$	3,003,534		$	3,032,884

Long-Term Debt

3 Months Ended

Mar. 31, 2014

Debt Disclosure [Abstract]

Long-Term Debt

Long-term debt consisted of the following (in thousands):



	March 31, 2014			December 31, 2013
77/8% First Mortgage Notes, due May 1, 2020, net of original issue discount of $1,826 at March 31, 2014 and $1,884 at December 31, 2013	$	350,184		$	350,126
73/4% First Mortgage Notes, due August 15, 2020	1,308,000			1,320,000
53/8% First Mortgage Notes, due March 15, 2022	900,000			900,000
41/4% Senior Notes, due May 30, 2023	500,000			500,000
$42 million Note Payable due April 1, 2017; interest at LIBOR plus 1.25%	32,200			32,550
Payable to Affiliate	30,000			30,000
	3,120,384			3,132,676
Current portion of long-term debt	(1,050		)	(1,050		)
	$	3,119,334		$	3,131,626

7 3/4% Wynn Las Vegas First Mortgage Notes due 2020

During the first quarter of 2014, the Company repurchased and canceled $12.0 million in principal plus interest of its 7 3/4% first mortgage notes due 2020 through the open market. The Company incurred $1.5 million in expenses associated primarily with the premium paid in repurchase and unamortized deferred financing costs included in loss on extinguishment of debt in the accompanying Condensed Consolidated Statements of Operations and Comprehensive Loss.

Debt Covenant Compliance

As of March 31, 2014, management believes the Company was in compliance with all debt covenants.

Fair Value of Long Term Debt

The estimated fair value of the Company's long-term debt as of March 31, 2014 and December 31, 2013 was approximately $3.3 billion and $3.3 billion, respectively compared to its carrying value of $3.1 billion and $3.1 billion, respectively. The estimated fair value of the Company's long-term debt is based on recent trades, if available, and indicative pricing from market information (level 2 inputs).

Related Party Transactions	3 Months Ended
Related Party Transactions	Mar. 31, 2014
Related Party Transactions [Abstract]
Related Party Transactions	Related Party Transactions Amounts Due to Affiliates, net As of March 31, 2014, the Company’s current due from affiliates, net of $10.4 million was comprised of $11.7 million including corporate allocations discussed below offset by $1.3 million of construction related payables. The long-term due to affiliates, net is management fees of $175.8 million (equal to 1.5% of net revenues and payable upon meeting certain leverage ratios as specified in the documents governing the Company’s first mortgage notes indentures). As of December 31, 2013, the Company’s current due to affiliates, net of $10.2 million was comprised of $6.7 million including corporate allocations discussed below and $3.4 million of construction related payables. The long-term due to affiliates, net was management fees of $170.1 million. The Company periodically settles amounts due affiliates with cash receipts and payments, except for the management fee, which is payable upon meeting certain leverage ratios specified in the documents governing the first mortgage notes indentures. Corporate Allocations The accompanying Condensed Consolidated Statements of Operations and Comprehensive Loss include allocations from Wynn Resorts for legal, accounting, human resources, information services, real estate, and other corporate support services. The corporate support service allocations have been determined on a basis that Wynn Resorts and the Company consider to be reasonable estimates of the utilization of service provided or the benefit received by the Company. Wynn Resorts maintains corporate offices at Wynn Las Vegas without charge from the Company. The Company settles these corporate allocation charges with Wynn Resorts on a periodic basis as discussed in “Amounts Due to Affiliates, net” above. For the three months ended March 31, 2014 and 2013, $5.6 million and $6.2 million, respectively, were charged to the Company for such corporate allocations. Amounts Due to Officers The Company periodically provides services to Stephen A. Wynn, Chairman of the Board, Chief Executive Officer and one of the principal stockholders of Wynn Resorts (“Mr. Wynn”), and certain other executive officers and directors of Wynn Resorts. These services include household services, construction work and other personal services. The cost of these services is transferred to Wynn Resorts, Limited on a periodic basis. Mr. Wynn and these other officers and directors have amounts on deposit with Wynn Resorts to prepay any such items, which are replenished on an ongoing basis as needed. Villa Lease Mr. Wynn currently leases from the Company a villa which serves as Mr. Wynn’s personal residence. The restated lease agreement and amendments (“SW Lease”) were approved by the Audit Committee of the Board of Directors of Wynn Resorts. Pursuant to the SW Lease, Mr. Wynn pays the Company annual rent for the villa of $525,000, which amount was determined to be the fair market value of the accommodations based on a third-party appraisal. In addition, pursuant to the SW Lease, the Company pays for all capital improvements to the villa. The rental value for the villa will be re-determined every two years during the term of the SW Lease by the Audit Committee, with the current rent rate effective through February 28, 2015. Certain services for, and maintenance of, the villa are included in the annual rent. The “Wynn” Surname Rights Agreement On August 6, 2004, Holdings entered into agreements with Mr. Wynn that confirm and clarify Holdings' rights to use the “Wynn” name and Mr. Wynn’s persona in connection with its casino resorts. Under the parties’ Surname Rights Agreement, Mr. Wynn granted Holdings an exclusive, fully paid-up, perpetual, worldwide license to use, and to own and register trademarks and service marks incorporating the “Wynn” name for casino resorts and related businesses, together with the right to sublicense the name and marks to its affiliates. Under the parties’ Rights of Publicity License, Mr. Wynn granted Holdings the exclusive, royalty-free, worldwide right to use his full name, persona and related rights of publicity for casino resorts and related businesses, together with the ability to sublicense the persona and publicity rights to its affiliates, until October 24, 2017. Holdings has sub-licensed rights to the “Wynn” name, persona and marks to the Company. Golf Course Lease On September 18, 2012, the Company distributed to Wynn Resorts, Limited, the Wynn Las Vegas golf course land and the related water rights. Commencing September 18, 2012, the Company leases approximately 140 acres (upon which the golf course is located) and water rights from Wynn Resorts. The term of this lease is on a month-to-month basis provided, however, that either party may terminate this lease by providing written notice of such termination to the other party no later than 30 days prior to the expiration of any monthly period. The combined rental value for both the golf course land and the water rights is $598,000 per month.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References + Details

Property Charges and Other	3 Months Ended
Property Charges and Other	Mar. 31, 2014
Property Charges and Other [Abstract]
Property Charges and Other	Property Charges and Other Property charges and other resulted in a gain of $0.2 million primarily from the sale of assets for the three months ended March 31, 2014 compared to $2.8 million in property charges for the three months ended March 31, 2013 from miscellaneous renovations and abandonments at our resort.

Commitments and Contingencies	3 Months Ended
Commitments and Contingencies	Mar. 31, 2014
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies Litigation The Company and its affiliates are involved in litigation in addition to the actions noted below arising in the normal course of business. In the opinion of management, such litigation and claims is not expected to have a material effect on the Company’s financial condition, results of operations or cash flows. Determination of Unsuitability and Redemption of Aruze USA, Inc. and Affiliates On February 18, 2012, Wynn Resorts’ Gaming Compliance Committee received an independent report by Freeh, Sporkin & Sullivan, LLP (the “Freeh Report”) detailing a pattern of misconduct by Aruze USA, Inc. (at the time a stockholder of Wynn Resorts), Universal Entertainment Corporation (Aruze USA, Inc.’s parent company), and Kazuo Okada (the majority shareholder of Universal Entertainment Corporation and a former member of the Board of Directors of Wynn Resorts and Wynn Macau, Limited) (collectively, the "Okada Parties"). The factual record presented in the Freeh Report included evidence that the Okada Parties had provided valuable items to certain foreign gaming officials who were responsible for regulating gaming in a jurisdiction in which entities controlled by Mr. Okada were developing a gaming resort. Mr. Okada denied the impropriety of such conduct to members of the Board of Directors of Wynn Resorts and while, serving as one of Wynn Resorts directors, Mr. Okada refused to acknowledge or abide by Wynn Resorts’ anti-bribery policies and refused to participate in the training all other directors received concerning these policies. Based on the Freeh Report, the Board of Directors of Wynn Resorts determined that the Okada Parties are “unsuitable persons” under Article VII of Wynn Resorts’ articles of incorporation. The Board of Directors was unanimous (other than Mr. Okada) in its determination. After authorizing the redemption of the Aruze shares, as discussed below, the Board of Directors took certain actions to protect Wynn Resorts and its operations from any influence of an unsuitable person, including placing limitations on the provision of certain operating information to unsuitable persons and formation of an Executive Committee of the Board to manage the business and affairs of Wynn Resorts during the period between each annual meeting. The Charter of the Executive Committee provides that “Unsuitable Persons” are not permitted to serve on the Committee. All members of the Board, other than Mr. Okada, were appointed to the Executive Committee on February 18, 2012. The Board of Directors also requested that Mr. Okada resign as a director of Wynn Resorts (under Nevada corporation law, a board of directors does not have the power to remove a director) and recommended that Mr. Okada be removed as a member of the Board of Directors of Wynn Macau, Limited. On February 18, 2012, Mr. Okada was removed from the Board of Directors of Wynn Capital. On February 24, 2012, Mr. Okada was removed from the Board of Directors of Wynn Macau, Limited and on February 22, 2013, he was removed from the Board of Directors of Wynn Resorts by a stockholder vote in which 99.6% of the over 86 million shares voted were cast in favor of removal. Mr. Okada resigned from the Board of Directors of Wynn Resorts on February 21, 2013. Although Wynn Resorts has retained the structure of the Executive Committee, the Board has resumed its past role in managing the business and affairs of Wynn Resorts. Based on the Board of Directors’ finding of “unsuitability,” on February 18, 2012, Wynn Resorts redeemed and canceled Aruze USA, Inc.’s 24,549,222 shares of Wynn Resorts’ common stock. Following a finding of “unsuitability,” Article VII of Wynn Resorts’ articles of incorporation authorizes redemption at “fair value” of the shares held by unsuitable persons. Wynn Resorts engaged an independent financial adviser to assist in the fair value calculation and concluded that a discount to the then current trading price was appropriate because of, among other things, restrictions on most of the shares held by Aruze USA, Inc. under the terms of the Stockholders Agreement (as defined below). Pursuant to its articles of incorporation, Wynn Resorts issued the Redemption Note to Aruze USA, Inc. in redemption of the shares. The Redemption Note has a principal amount of $1.94 billion, matures on February 18, 2022, and bears interest at the rate of 2% per annum, payable annually in arrears on each anniversary of the date of the Redemption Note. Wynn Resorts may, in its sole and absolute discretion, at any time and from time to time, and without penalty or premium, prepay the whole or any portion of the principal or interest due under the Redemption Note. In no instance shall any payment obligation under the Redemption Note be accelerated except in the sole and absolute discretion of Wynn Resorts or as specifically mandated by law. The indebtedness evidenced by the Redemption Note is and shall be subordinated in right of payment, to the extent and in the manner provided in the Redemption Note, to the prior payment in full of all existing and future obligations of Wynn Resorts or any of its affiliates in respect of indebtedness for borrowed money of any kind or nature. Wynn Resorts provided the Freeh Report to appropriate regulators and law enforcement agencies and has been cooperating with related investigations that such regulators and agencies have undertaken. The conduct of the Okada Parties and any resulting regulatory investigations could have adverse consequences to Wynn Resorts and its subsidiaries. A finding by regulatory authorities that Mr. Okada violated anti-corruption statutes and/or other laws or regulations applicable to persons affiliated with a gaming licensee on Wynn Resorts property and/or otherwise involved Wynn Resorts in criminal or civil violations could result in actions by regulatory authorities against Wynn Resorts and its subsidiaries. Redemption Action and Counterclaim On February 19, 2012, Wynn Resorts filed a complaint in the Eighth Judicial District Court, Clark County, Nevada against the Okada Parties (as amended, the “Complaint”), alleging breaches of fiduciary duty and related claims (the “Redemption Action”) arising from the activities addressed in the Freeh Report. Wynn Resorts is seeking compensatory and special damages as well as a declaration that it acted lawfully and in full compliance with its articles of incorporation, bylaws and other governing documents in redeeming and canceling the shares of Aruze USA, Inc. On March 12, 2012, the Okada Parties removed the action to the United States District Court for the District of Nevada (the action was subsequently remanded to Nevada state court). On that same date, the Okada Parties filed an answer denying the claims and a counterclaim (as amended, the “Counterclaim”) that purports to assert claims against Wynn Resorts, each of the members of the Wynn Resorts’ Board of Directors (other than Mr. Okada) and Wynn Resorts’ General Counsel (the “Wynn Parties”). The Counterclaim alleges, among other things: (1) that the shares of Wynn Resorts common stock owned by Aruze USA, Inc. were exempt from the redemption-for-unsuitability provisions in the Wynn Resorts articles of incorporation (the “Articles”) pursuant to certain agreements executed in 2002; (2) that the Wynn Resorts directors who authorized the redemption of Aruze USA, Inc.’s shares acted at the direction of Stephen A. Wynn and did not independently and objectively evaluate the Okada Parties’ suitability, and by so doing, breached their fiduciary duties; (3) that the Wynn Resorts directors violated the terms of the Wynn Resorts Articles by failing to pay Aruze USA, Inc. fair value for the redeemed shares; and (4) that the terms of the Redemption Note that Aruze USA, Inc. received in exchange for the redeemed shares, including the Redemption Note’s principal amount, duration, interest rate, and subordinated status, were unconscionable. Among other relief, the Counterclaim seeks a declaration that the redemption of Aruze USA, Inc.’s shares was void, an injunction restoring Aruze USA, Inc.’s share ownership, damages in an unspecified amount and rescission of the Amended and Restated Stockholders Agreement, dated as of January 6, 2010, by and among Aruze USA, Inc., Stephen A. Wynn, and Elaine Wynn (the “Stockholders Agreement”). On June 19, 2012, Elaine Wynn asserted a cross claim against Stephen A. Wynn and Aruze USA, Inc. seeking a declaration that (1) any and all of Elaine Wynn’s duties under the Stockholders Agreement be discharged; (2) the Stockholders Agreement is subject to rescission and is rescinded; (3) the Stockholders Agreement is an unreasonable restraint on alienation in violation of public policy; and/or (4) the restrictions on sale of shares shall be construed as inapplicable to Elaine Wynn. The indentures for Wynn Las Vegas, LLC's 7 7/8% first mortgage notes due 2020, 7 3/4% first mortgage notes due 2020 (together, the "2020 Indentures") and the indenture for Wynn Las Vegas, LLC's 4 1/4% Senior Notes due 2023 (the "2023 Indenture," and, together with the 2020 Indentures, the "Indentures") provide that if Stephen A. Wynn, together with certain related parties, in the aggregate beneficially owns a lesser percentage of the outstanding common stock of Wynn Resorts than are beneficially owned by any other person, a change of control will have occurred. The indentures for Wynn Las Vegas, LLC's 5 3/8% first mortgage notes due 2022 (the "2022 Indenture") provides that if any event constitutes a "change of control" under the 2020 Indentures, it will constitute a change of control under the 2022 Indenture. If Elaine Wynn prevails in her cross claim, Stephen A. Wynn would not beneficially own or control Elaine Wynn’s shares and a change in control may result under the Company’s debt documents. Under the 2020 Indentures and the 2022 Indenture, the occurrence of a change of control requires that Wynn Resorts make an offer to each holder to repurchase all or any part of such holder’s notes at a purchase price equal to 101% of the aggregate principal amount thereof plus accrued and unpaid interest on the notes purchased, if any, to the date of repurchase (unless the notes have been previously called for redemption). Under the 2023 Indenture, if a change of control occurs and within 60 days after that occurrence the 4 1/4% Senior Notes due 2023 are rated below investment grade by both rating agencies that rate such notes, Wynn Resorts is required to make an offer to each holder to repurchase all or any part of such holder’s notes at a purchase price equal to 101% of the aggregate principal amount thereof plus accrued and unpaid interest on the notes purchased, if any, to the date of repurchase (unless the notes have been previously called for redemption). Mr. Wynn is opposing Ms. Wynn’s cross claim. Wynn Resorts’ Complaint and the Okada Parties’ Counterclaim have been, and continue to be, challenged through motion practice. At a hearing held on November 13, 2012, the Nevada state court granted the Wynn Parties’ motion to dismiss the Counterclaim with respect to the Okada Parties’ claim under the Nevada Racketeer Influenced and Corrupt Organizations Act with respect to certain Wynn Resorts executives but otherwise denied the motion. At a hearing held on January 15, 2013, the court denied the Okada Parties’ motion to dismiss Wynn Resorts’ Complaint. On April 22, 2013, Wynn Resorts filed a second amended complaint. On August 30, 2013, the Okada Parties filed their third amended Counterclaim. On September 18, 2013, Wynn Resorts filed a Partial Motion to Dismiss related to a claim in the third amended Counterclaim alleging civil extortion by Mr. Wynn and Wynn Resorts’ General Counsel. On October 29, 2013, the court granted the motion and dismissed the claim. On November 26, 2013, the Okada Parties filed their fourth amended Counterclaim, and Wynn Resorts filed an answer to that pleading on December 16, 2013. On each of February 14, 2013, and February 13, 2014, Wynn Resorts issued a check to Aruze USA, Inc. in the amount of $38.7 million, representing the interest payments due on the Redemption Note at those times. However, those checks were not cashed. The parties engaged in discussions regarding the terms of an escrow agreement, in accordance with a prior court order. However, in February 2014, the Okada Parties advised of their intent to deposit any checks for interest and principal, past and future, due under the terms of the Redemption Note to the Clerk of the Court for deposit into the Clerk’s Trust Account. On March 17, 2014, the parties stipulated that the checks be returned to Wynn Resorts for reissue in the same amounts, payable to the Clerk of the Court for deposit into the Clerk's Trust Account. Pursuant to the stipulation, on March 20, 2014, Wynn Resorts delivered to the Clerk of the Court the reissued checks for deposit into the Clerk's Trust Account and filed a Notice with the Court with respect to the same. On April 8, 2013, the United States Attorney’s Office and the U.S. Department of Justice filed a Motion to Intervene and for Temporary and Partial Stay of Discovery in the Redemption Action. The parties have been engaged in discovery at the time of the filing. The motion stated that the federal government has been conducting a criminal investigation of the Okada Parties involving the “same underlying allegations of misconduct-that is, potential violations of the Foreign Corrupt Practice Act and related fraudulent conduct-that form the basis of” Wynn Resorts’ complaint, as amended, in the Redemption Action. The motion sought to stay all discovery in the Redemption Action related to the Okada Parties’ allegedly unlawful activities in connection with their casino project in the Philippines until the conclusion of the criminal investigation and any resulting criminal prosecution, with an interim status update to the court in six months. At a hearing on May 2, 2013, the court granted the motion and ordered that all discovery in the Redemption Action be stayed for a period of six months (the “Stay”). On May 30, 2013, Elaine Wynn filed a motion for partial relief from the Stay, to allow her to conduct limited discovery related to her cross and counterclaims. The Wynn Parties opposed the motion so as to not interfere with the United States government’s investigation. At a hearing on August 1, 2013, the court denied the motion. On October 29, 2013, the United States Attorney’s Office and the U.S. Department of Justice filed a Motion to Extend the Stay for a further period of six months. At a hearing on October 31, 2013, the court granted the requested extension based upon an affidavit provided under seal that outlined, among other things, concerns for witness safety. The court did, however, order the parties to exchange written discovery propounded prior to May 2, 2013, including discovery related to the Elaine Wynn cross and counterclaims referred to above. The extended Stay expired on May 5, 2014. On April 29, 2014, the United States Attorney's Office and the U.S. Department of Justice filed a Motion for a Second Extension of Temporary Stay of Discovery for a further six months. At a hearing on May 1, 2014, the court denied the motion. Wynn Resorts will continue to vigorously pursue its claims against the Okada Parties, and Wynn Resorts and the Wynn Parties will continue to vigorously defend against the counterclaims asserted against them. Wynn Resorts’ claims and the Okada Parties’ counterclaims remain in an early stage and management has determined that based on proceedings to date, it is currently unable to determine the probability of the outcome of this matter or the range of reasonably possible loss, if any. An adverse judgment or settlement involving payment of a material amount could cause a material adverse effect on Wynn Resorts’ financial condition. Litigation Commenced by Kazuo Okada Japan Action: On August 28, 2012, Mr. Okada, Universal Entertainment Corporation and Okada Holdings (“Okada Japan Parties”) filed a complaint in Tokyo District Court against Wynn Resorts, all members of the Board of Directors (other than Mr. Okada) and Wynn Resorts’ General Counsel (the “Wynn Parties”), alleging that the press release issued by Wynn Resorts with respect to the redemption has damaged plaintiffs’ social evaluation and credibility. The Okada Japan Parties seek damages and legal fees from the Wynn Parties. After asking the Okada Japan Parties to clarify the allegations in their complaint, the Wynn Parties objected to the jurisdiction of the Japanese court. On April 30, 2013, the Wynn Parties filed a memorandum in support of their jurisdictional position. On October 21, 2013, the court dismissed the action on jurisdictional grounds. On November 1, 2013, the Okada Japan Parties filed an appeal moving the matter to the Tokyo High Court. On April 24, 2014, a hearing took place, with a decision on the appeal expected in June 2014. Indemnification Action: On March 20, 2013, Mr. Okada filed a complaint against Wynn Resorts in Nevada state court for indemnification under Wynn Resorts' Articles, bylaws and agreements with its directors. The complaint sought advancement of Mr. Okada’s costs and expenses (including attorney’s fees) incurred pursuant to the various legal proceedings and related regulatory investigations described above. Wynn Resorts’ answer and counterclaim was filed on April 15, 2013. The counterclaim named each of the Okada Parties as defendants and sought indemnification under Wynn Resorts’ Articles for costs and expenses (including attorney’s fees) incurred pursuant to the various legal proceedings and related regulatory investigations described above. On April 30, 2013, Mr. Okada filed his reply to the counterclaim. On February 4, 2014, the court entered an order on the parties’ stipulation that: (1) dismissed all claims Mr. Okada asserted against Wynn Resorts; (2) reserved Mr. Okada’s right to assert, in the future, any claims for indemnity following the resolution of the Redemption Action; and (3) stayed the claims asserted by Wynn Resorts against Mr. Okada pending the resolution of the Redemption Action. Management has determined that based on proceedings to date, it is currently unable to determine the probability of the outcome of this action or the range of reasonably possible loss, if any. Related Investigations and Derivative Litigation Investigations: In the U.S. Department of Justice’s Motion to Intervene and for Temporary and Partial Stay of Discovery in the Redemption Action, the Department of Justice states in a footnote that the government also has been conducting a criminal investigation into Wynn Resorts’ donation to the University of Macau discussed above. Wynn Resorts has not received any target letter or subpoena in connection with such an investigation. Wynn Resorts intends to cooperate fully with the government in response to any inquiry related to the donation to the University of Macau. Other regulators may pursue separate investigations into Wynn Resorts’ compliance with applicable laws arising from the allegations in the matters described above and in response to the Counterclaim and other litigation filed by Mr. Okada suggesting improprieties in connection with Wynn Resorts’ donation to the University of Macau. While Wynn Resorts believes that it is in full compliance with all applicable laws, any such investigations could result in actions by regulators against Wynn Resorts. Prior investigations by the Nevada Gaming Control Board and SEC were closed with no actions taken. Derivative Claims: Six derivative actions were commenced against Wynn Resorts and all members of its Board of Directors: four in the United States District Court, District of Nevada, and two in the Eighth Judicial District Court of Clark County, Nevada. The four federal actions brought by the following plaintiffs have been consolidated: (1) The Louisiana Municipal Police Employees’ Retirement System, (2) Maryanne Solak, (3) Excavators Union Local 731 Welfare Fund, and (4) Boilermakers Lodge No. 154 Retirement Fund (collectively, the “Federal Plaintiffs”). The Federal Plaintiffs filed a consolidated complaint on August 6, 2012, asserting claims for: (1) breach of fiduciary duty; (2) waste of corporate assets; (3) injunctive relief; and (4) unjust enrichment. The claims were against Wynn Resorts and all of Wynn Resorts’ directors, including Mr. Okada, however, the plaintiffs voluntarily dismissed Mr. Okada as a defendant in this consolidated action on September 27, 2012. The Federal Plaintiffs claimed that the individual defendants breached their fiduciary duties and wasted assets by: (a) failing to ensure Wynn Resorts’ officers and directors complied with federal and state laws and Wynn Resorts’ Code of Conduct; (b) voting to allow Wynn Resorts’ subsidiary to make the donation to the University of Macau; and (c) redeeming Aruze USA, Inc.’s stock such that Wynn Resorts incurs the debt associated with the redemption. The Federal Plaintiffs seek unspecified compensatory damages, restitution in the form of disgorgement, reformation of corporate governance procedures, an injunction against all future payments related to the donation/pledge, and all fees (attorneys, accountants, and experts) and costs. The directors responded to the consolidated complaint by filing a motion to dismiss on September 14, 2012. On February 1, 2013, the federal court dismissed the complaint for failure to plead adequately the futility of a pre-suit demand on the Board. The dismissal was without prejudice to the Federal Plaintiffs’ ability to file a motion within 30 days seeking leave to file an amended complaint. On April 9, 2013, the Federal Plaintiffs filed their amended complaint. Wynn Resorts and the directors filed their motion to dismiss the amended complaint on May 23, 2013. On March 13, 2014, the federal court granted the motion to dismiss and entered judgment in favor of Wynn Resorts and directors and against the Federal Plaintiffs without prejudice. On April 10, 2014, the Federal plaintiff's filed a notice of appeal to the United States Court of Appeals for the Ninth Circuit. The two state court actions brought by the following plaintiffs have also been consolidated: (1) IBEW Local 98 Pension Fund and (2) Danny Hinson (collectively, the “State Plaintiffs”). Through a coordination of efforts by all parties, the directors and Wynn Resorts (a nominal defendant) have been served in all of the actions. The State Plaintiffs filed a consolidated complaint on July 20, 2012 asserting claims for (1) breach of fiduciary duty; (2) abuse of control; (3) gross mismanagement; and (4) unjust enrichment. The claims are against Wynn Resorts and all of Wynn Resorts’ directors, including Mr. Okada, as well as Wynn Resorts’ Chief Financial Officer, who signs financial disclosures filed with the SEC. The State Plaintiffs claim that the individual defendants failed to disclose to Wynn Resorts’ stockholders the investigation into, and the dispute with director Okada as well as the alleged potential violations of the FCPA related to, the University of Macau Development Foundation donation. The State Plaintiffs seek unspecified monetary damages (compensatory and punitive), disgorgement, reformation of corporate governance procedures, an order directing Wynn Resorts to internally investigate the donation, as well as attorneys’ fees and costs. On October 13, 2012, the court entered the parties’ stipulation providing for a stay of the state derivative action for 90 days, subject to the parties’ obligation to monitor the progress of the pending litigation, discussed above, between Wynn Resorts (among others) and Mr. Okada (among others). Per the stipulation, Wynn Resorts and the individual defendants were not required to respond to the consolidated complaint while the stay remained in effect. Following the expiration of the stay, the State Plaintiffs advised Wynn Resorts and the individual defendants that they intended to resume the action by filing an amended complaint, which they did, on April 26, 2013. Wynn Resorts and directors filed their motion to dismiss on June 10, 2013. However, on July 31, 2013, the parties agreed to a stipulation that was submitted to, and approved by the court. The stipulation contemplates a stay of the consolidated state court derivative action of equal duration as the Stay entered by the court in the Redemption Action. On February 5, 2014, the court entered a new stipulation between the parties that provides for a further stay of the state derivative action and directs the parties, within 30 days of the conclusion of the Stay in the Redemption Action, to discuss how the state derivative action should proceed and to file a joint report with the court. The individual defendants are vigorously defending against the claims pleaded against them in the state derivative action. Management has determined that based on proceedings to date, it is currently unable to determine the probability of the outcome of this action or the range of reasonably possible loss, if any.

Summary of Significant Accounting Policies (Policies)

3 Months Ended

Mar. 31, 2014

Accounting Policies [Abstract]

Principles of Consolidation

Principles of consolidation

Cash and Cash Equivalents

Cash and cash equivalents are comprised of highly liquid investments with original maturities of three months or less. Cash equivalents are carried at cost, which approximates fair value.

Accounts Receivable and Credit Risk

Revenue Recognition and Promotional Allowances



	Three Months Ended March 31,
	2014		2013
Rooms	$	8,162	$	9,427
Food and beverage	17,058		15,436
Entertainment, retail and other	3,062		3,051
	$	28,282	$	27,914

Gaming Taxes

Stock-Based Compensation

- Definition

Disclosure of accounting policy for cash and cash equivalents, including the policy for determining which items are treated as cash equivalents. Other information that may be disclosed includes (1) the nature of any restrictions on the entity's use of its cash and cash equivalents, (2) whether the entity's cash and cash equivalents are insured or expose the entity to credit risk, (3) the classification of any negative balance accounts (overdrafts), and (4) the carrying basis of cash equivalents (for example, at cost) and whether the carrying amount of cash equivalents approximates fair value.

+ References + Details

- Definition

Disclosure of accounting policy regarding (1) the principles it follows in consolidating or combining the separate financial statements, including the principles followed in determining the inclusion or exclusion of subsidiaries or other entities in the consolidated or combined financial statements and (2) its treatment of interests (for example, common stock, a partnership interest or other means of exerting influence) in other entities, for example consolidation or use of the equity or cost methods of accounting. The accounting policy may also address the accounting treatment for intercompany accounts and transactions, noncontrolling interest, and the income statement treatment in consolidation for issuances of stock by a subsidiary.

+ References + Details

- Definition

Disclosure of accounting policy for revenue recognition. If the entity has different policies for different types of revenue transactions, the policy for each material type of transaction is generally disclosed. If a sales transaction has multiple element arrangements (for example, delivery of multiple products, services or the rights to use assets) the disclosure may indicate the accounting policy for each unit of accounting as well as how units of accounting are determined and valued. The disclosure may encompass important judgment as to appropriateness of principles related to recognition of revenue. The disclosure also may indicate the entity's treatment of any unearned or deferred revenue that arises from the transaction.

+ References + Details

- Definition

Disclosure of accounting policy for trade and other accounts receivables. This disclosure may include the basis at which such receivables are carried in the entity's statements of financial position (for example, net realizable value), how the entity determines the level of its allowance for doubtful accounts, when impairments, charge-offs or recoveries are recognized, and the entity's income recognition policies for such receivables, including its treatment of related fees and costs, its treatment of premiums, discounts or unearned income, when accrual of interest is discontinued, how the entity records payments received on nonaccrual receivables and its policy for resuming accrual of interest on such receivables. If the enterprise holds a large number of similar loans, disclosure may include the accounting policy for the anticipation of prepayments and significant assumptions underlying prepayment estimates for amortization of premiums, discounts, and nonrefundable fees and costs.

+ References + Details

Summary of Significant Accounting Policies (Tables)

3 Months Ended

Mar. 31, 2014

Accounting Policies [Abstract]

Summary Estimated Cost of Promotional Allowances

The estimated cost of providing such promotional allowances is primarily included in casino expenses as follows (in thousands):



	Three Months Ended March 31,
	2014		2013
Rooms	$	8,162	$	9,427
Food and beverage	17,058		15,436
Entertainment, retail and other	3,062		3,051
	$	28,282	$	27,914

Receivables, net (Tables)

3 Months Ended

Mar. 31, 2014

Receivables [Abstract]

Summary of Receivables, Net

Receivables, net consisted of the following (in thousands):



	March 31, 2014			December 31, 2013
Casino	$	153,129		$	190,199
Hotel	17,622			15,300
Retail leases and other	20,644			16,089
	191,395			221,588
Less: allowance for doubtful accounts	(46,481		)	(52,854		)
	$	144,914		$	168,734

Property and Equipment, net (Tables)

3 Months Ended

Mar. 31, 2014

Property, Plant and Equipment [Abstract]

Schedule of Property and Equipment, Net

Property and equipment, net consisted of the following (in thousands):



	March 31, 2014			December 31, 2013
Land and improvements	$	624,005		$	623,744
Buildings and improvements	2,632,796			2,633,106
Airplane	44,364			44,364
Furniture, fixtures and equipment	1,370,883			1,368,014
Construction in progress	5,778			4,619
	4,677,826			4,673,847
Less: accumulated depreciation	(1,674,292		)	(1,640,963		)
	$	3,003,534		$	3,032,884

Long-Term Debt (Tables)

3 Months Ended

Mar. 31, 2014

Debt Disclosure [Abstract]

Summary of Long-Term Debt

Long-term debt consisted of the following (in thousands):



	March 31, 2014			December 31, 2013
77/8% First Mortgage Notes, due May 1, 2020, net of original issue discount of $1,826 at March 31, 2014 and $1,884 at December 31, 2013	$	350,184		$	350,126
73/4% First Mortgage Notes, due August 15, 2020	1,308,000			1,320,000
53/8% First Mortgage Notes, due March 15, 2022	900,000			900,000
41/4% Senior Notes, due May 30, 2023	500,000			500,000
$42 million Note Payable due April 1, 2017; interest at LIBOR plus 1.25%	32,200			32,550
Payable to Affiliate	30,000			30,000
	3,120,384			3,132,676
Current portion of long-term debt	(1,050		)	(1,050		)
	$	3,119,334		$	3,131,626

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.22)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 470
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6479336&loc=d3e64711-112823

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(e),(f))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 55
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6584090&loc=d3e28878-108400

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21538-112644

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28541-108399

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28551-108399

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21521-112644

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 22
-Article 5

+ Details

Organization and Basis of Presentation - Additional Information (Detail) - Wynn Capital	Mar. 31, 2014 $ / shares shares
Organization and Basis of Presentation [Line Items]
Common stock, authorized (in shares)	2,000
Common stock, par value (in dollars per share) \| $ / shares	$ 0.01
Company owned, share issued and outstanding (in shares)	1

Summary of Significant Accounting Policies - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013
Accounting Policies [Abstract]
Percentage of ownership in joint ventures	50.00%
Cash and cash equivalents maturity period	3 months
Percentage of credit markers due from customers residing outside of United States	78.00%		82.00%
Gaming tax expenses	$ 11,100	$ 12,500
Stock-based compensation expense	$ 1,026	$ 2,227

Summary of Estimated Cost of Promotional Allowances (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Promotional Allowances [Line Items]
Estimated costs of promotional allowances primarily included in casino expense	$ 28,282	$ 27,914
Rooms
Promotional Allowances [Line Items]
Estimated costs of promotional allowances primarily included in casino expense	8,162	9,427
Food and Beverage
Promotional Allowances [Line Items]
Estimated costs of promotional allowances primarily included in casino expense	17,058	15,436
Entertainment Retail and Other
Promotional Allowances [Line Items]
Estimated costs of promotional allowances primarily included in casino expense	$ 3,062	$ 3,051

Summary of Receivables, Net (Detail) - USD ($) $ in Thousands	Mar. 31, 2014	Dec. 31, 2013
Accounts, Notes, Loans and Financing Receivable [Line Items]
Receivables, gross	$ 191,395	$ 221,588
Less: allowance for doubtful accounts	(46,481)	(52,854)
Receivables, net	144,914	168,734
Casino
Accounts, Notes, Loans and Financing Receivable [Line Items]
Receivables, gross	153,129	190,199
Hotel
Accounts, Notes, Loans and Financing Receivable [Line Items]
Receivables, gross	17,622	15,300
Retail Leases and Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Receivables, gross	$ 20,644	$ 16,089

Schedule of Property and Equipment, Net (Detail) - USD ($) $ in Thousands	Mar. 31, 2014	Dec. 31, 2013
Property, Plant and Equipment [Abstract]
Land and improvements	$ 624,005	$ 623,744
Buildings and improvements	2,632,796	2,633,106
Airplane	44,364	44,364
Furniture, fixtures and equipment	1,370,883	1,368,014
Construction in progress	5,778	4,619
Property, Plant and Equipment, Gross, Total	4,677,826	4,673,847
Less: accumulated depreciation	(1,674,292)	(1,640,963)
Property and equipment, net	$ 3,003,534	$ 3,032,884

Long-Term Debt - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2014	Dec. 31, 2013
Debt Instrument [Line Items]
Long-term debt	$ 3,120,384	$ 3,132,676
Fair value of debt instrument	3,300,000	$ 3,300,000
7 3/4% Wynn Las Vegas First Mortgage Notes, Due August 15, 2020
Debt Instrument [Line Items]
Debt repurchase amount	12,000
Debt repurchase expenses	$ 1,500
Debt instrument, interest rate	7.75%	7.75%
Debt instrument, maturity date	Aug. 15, 2020
Long-term debt	$ 1,308,000	$ 1,320,000

Summary of Long-Term Debt (Detail) - USD ($) $ in Thousands	Mar. 31, 2014	Dec. 31, 2013
Debt Instrument [Line Items]
Payable to Affiliate	$ 30,000	$ 30,000
Long-term debt total	3,120,384	3,132,676
Current portion of long-term debt	(1,050)	(1,050)
Non current portion of long-term debt	3,119,334	3,131,626
7 7/8% Wynn Las Vegas First Mortgage Notes, Due May 1, 2020
Debt Instrument [Line Items]
Long-term debt total	350,184	350,126
7 3/4% Wynn Las Vegas First Mortgage Notes, Due August 15, 2020
Debt Instrument [Line Items]
Long-term debt total	1,308,000	1,320,000
5 3/8% Wynn Las Vegas First Mortgage Notes, Due March 15, 2022
Debt Instrument [Line Items]
Long-term debt total	900,000	900,000
4 1/4% Senior Notes, Due May 30, 2023
Debt Instrument [Line Items]
Long-term debt total	500,000	500,000
$42 Million Note Payable, Due April 1, 2017
Debt Instrument [Line Items]
Long-term debt total	$ 32,200	$ 32,550

Summary of Long-Term Debt (Parenthetical) (Detail) - USD ($)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013
7 7/8% Wynn Las Vegas First Mortgage Notes, Due May 1, 2020
Debt Instrument [Line Items]
Original issue discount	$ 1,826,000		$ 1,884,000
Debt instrument, interest rate	7.875%		7.875%
Long-term debt due date	May 01, 2020
7 3/4% Wynn Las Vegas First Mortgage Notes, Due August 15, 2020
Debt Instrument [Line Items]
Debt instrument, interest rate	7.75%		7.75%
Long-term debt due date	Aug. 15, 2020
5 3/8% Wynn Las Vegas First Mortgage Notes, Due March 15, 2022
Debt Instrument [Line Items]
Debt instrument, interest rate	5.375%		5.375%
Long-term debt due date	Mar. 15, 2022
4 1/4% Senior Notes, Due May 30, 2023
Debt Instrument [Line Items]
Debt instrument, interest rate	4.25%		4.25%
Long-term debt due date	May 30, 2023
$42 Million Note Payable, Due April 1, 2017
Debt Instrument [Line Items]
Long-term debt due date	Apr. 01, 2017
Debt instrument, principal amount	$ 42,000,000		$ 42,000,000
Interest in addition to LIBOR	1.25%	1.25%

Related Party Transactions - Additional Information (Detail)		3 Months Ended
	Sep. 18, 2012 USD ($) a	Mar. 31, 2014 USD ($)	Mar. 31, 2013 USD ($)	Dec. 31, 2013 USD ($)
Related Party Transaction [Line Items]
Due from affiliates, net		$ 10,396,000		$ 0
Other amounts due from affiliates		11,700,000
Due to affiliates, net		0		10,155,000
Other amounts due to affiliates				6,700,000
Construction related payables		1,300,000		3,400,000
Management fee payable		$ 175,800,000		$ 170,100,000
Management fee as percentage of net revenues		1.50%
Corporate support service allocations		$ 5,600,000	$ 6,200,000
Notice required for lease termination	30 days
Lease Facility Area \| a	140
Existing SW Lease
Related Party Transaction [Line Items]
Frequency of rental valuation		2 years
Existing SW Lease \| Second Amendment [Member]
Related Party Transaction [Line Items]
Operating Leases, Minimum Annual Lease Revenue		$ 525,000
Wynn Resorts [Member]
Related Party Transaction [Line Items]
Operating lease, minimum rentals per month	$ 598,000

Property Charges and Other - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Property Charges and Other [Abstract]
Property charges and other	$ (246)	$ 2,754

Commitments and Contingencies - Additional Information (Detail)											3 Months Ended
	Apr. 29, 2014	Feb. 13, 2014 USD ($)	Feb. 05, 2014	Oct. 29, 2013	May 02, 2013	Apr. 08, 2013	Feb. 14, 2013 USD ($)	Feb. 01, 2013	Oct. 13, 2012	Feb. 18, 2012 USD ($) shares	Mar. 31, 2014 claim	Dec. 31, 2013	Feb. 22, 2013 shares
Schedule Of Commitments And Contingencies [Line Items]
Debt purchase price percentage of aggregate principal amount											101.00%
Redemption Price Promissory Note With Former Stockholder And Related Party Due February Eighteen Two Thousand Twenty Two
Schedule Of Commitments And Contingencies [Line Items]
Interest payments due \| $		$ 38,700,000					$ 38,700,000
4 1/4% Senior Notes, Due May 30, 2023
Schedule Of Commitments And Contingencies [Line Items]
Debt instrument, maturity date											May 30, 2023
Debt instrument, interest rate											4.25%	4.25%
Call period after a change of control and subsequent credit rating condition											60 days
7 7/8% Wynn Las Vegas First Mortgage Notes, Due May 1, 2020
Schedule Of Commitments And Contingencies [Line Items]
Debt instrument, maturity date											May 01, 2020
Debt instrument, interest rate											7.875%	7.875%
7 3/4% Wynn Las Vegas First Mortgage Notes, Due August 15, 2020
Schedule Of Commitments And Contingencies [Line Items]
Debt instrument, maturity date											Aug. 15, 2020
Debt instrument, interest rate											7.75%	7.75%
5 3/8% Wynn Las Vegas First Mortgage Notes, Due March 15, 2022
Schedule Of Commitments And Contingencies [Line Items]
Debt instrument, maturity date											Mar. 15, 2022
Debt instrument, interest rate											5.375%	5.375%
Aruze USA, Inc.
Schedule Of Commitments And Contingencies [Line Items]
Common stock redeemed, shares \| shares										24,549,222
Redemption price promissory note, principal amount \| $										$ 1,940,000,000.00
Debt instrument, maturity date										Feb. 18, 2022
Debt instrument, interest rate										2.00%
Director
Schedule Of Commitments And Contingencies [Line Items]
Percentage of shares voted in favor of removal of Mr. Okada													99.60%
Number of shares voted (over 86 mil) \| shares													86,000,000
Redemption Action and Counterclaim \| Pending Litigation
Schedule Of Commitments And Contingencies [Line Items]
Interim status update period						6 months
Period of stay				6 months	6 months
Derivative Claims \| Pending Litigation \| Wynn Resorts [Member]
Schedule Of Commitments And Contingencies [Line Items]
Number of derivative actions											6
Derivative Claims \| Pending Litigation \| United States District Court, District of Nevada \| Wynn Resorts [Member]
Schedule Of Commitments And Contingencies [Line Items]
Number of derivative actions											4
Derivative Claims \| Pending Litigation \| Eighth Judicial District Court of Clark County, Nevada \| Wynn Resorts [Member]
Schedule Of Commitments And Contingencies [Line Items]
Period of stay									90 days
Number of derivative actions											2
Period to complete court-mandated actions after stay			30 days
Federal Plaintiffs \| Pending Litigation \| United States District Court, District of Nevada \| Wynn Resorts [Member]
Schedule Of Commitments And Contingencies [Line Items]
Period to file amended complaint after dismissal								30 days
Subsequent Event [Member] \| Redemption Action and Counterclaim \| Pending Litigation
Schedule Of Commitments And Contingencies [Line Items]
Period of stay	6 months