text: In 2004, restructuring costs include $3 million for contract termination costs 
  related to the Aqua restaurant at Bellagio and $2 million of workforce reduction 
  costs at MGM Grand Detroit as a result of the Company’s efforts to minimize the 
  impact of a gaming tax increase in Michigan. 
  
  2003 restructuring costs included $2 million related to the closure of the Siegfried 
  & Roy show, primarily for severance costs of employees involved in the show’s 