Revenue Recognition and Promotional Allowances. Our revenue recognition policies follow casino resort industry practices. Similarly, associated estimates include primarily the estimated cost of providing customers with complimentary services. Casino revenue is the aggregate net difference between gaming wins and losses, with liabilities recognized for accruals related to the anticipated payout of progressive jackpots, funds deposited by customers before gaming play occurs and for chips and tokens in the customers  possession. Key performance indicators related to gaming revenue are slot coin-in and table game drop (volume indicators) and  win  or  hold  percentage. Hotel, food and beverage, entertainment and other operating revenues are recognized as these services are performed. Advance deposits on rooms and advance ticket sales are recorded as deferred revenue until services are provided to the customer without regard to whether they are refundable. Sales and similar revenue-linked taxes collected from customers on behalf of, and submitted to, taxing authorities are also excluded from revenue and recorded as a current liability. Net revenues are recognized net of certain sales incentives and, accordingly, cash incentives for gambling activity such as cash back and free play has been netted against gross revenues. The retail value of hotel accommodations, food and beverage items and entertainment provided to guests without charge is included in gross revenues and then deducted as promotional allowances to arrive at net revenues. The estimated costs of providing these promotional allowances are primarily included in casino operating expenses. The amounts in promotional allowances and the estimated cost of such promotional allowances are noted in the table below: Retail Value of Promotional Allowances For the years ended December 31, (in thousands) 2014 2013 Rooms $ 4,180 $ 3,636 Food and beverage 12,315 14,733 Other incentives 1,336 1,264 $ 17,831 $ 19,633 Costs of Providing Promotional Allowances For the years e