Generally accepted accounting principles do not require companies like Wynn Resorts (WYNN) to report casino accounts receivable separately on their balance sheets. However, Wynn Resorts chooses to disclose the percentage of its accounts receivable generated from casino operations in the notes to its financial statements.
Casino accounts receivable from international customers are generally considered riskier than those of U.S. customers. One obvious reason is the logistics of collecting a foreign debt. In addition, some countries do not recognize the enforceability of gaming-related debt.
Notes to a recent financial statement of Wynn Resorts estimate casino doubtful accounts receivable at 13.6%.
Notes to a recent financial statement of Wynn Resorts estimate doubtful accounts receivable from other (non-casino) business at 1.8%.