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 our efforts to minimize the impact of a 
  gaming tax increase in Michigan. 
  
  In 2003, our primary restructuring activities included closing two marketing offices 
  and terminating the related leases, terminating a lease agreement with a restaurant 
  tenant at MGM Grand Las Vegas, and closing the Siegfried & Roy show, which 
  resulted in a charge for employee severance costs. 
  
  In December 2002, we recorded a restructuring credit of $10 million related to a 
  lease contract termination accrual originally recorded in June 2000 as we deter- 
  mined that payment under this obligation was not probable. We recorded 
  $3 million of restructuring charges in December 2002 related to contract termina- 
  tion costs for a restaurant lease and the EFX! show at MGM Grand Las Vegas. In 
  2001, management responded to a decline in business volumes caused by the 
  September 11 attacks by implementing cost containment strategies which included 
  a significant reduction in payroll and a refocusing of several of our marketing 
  programs. This resulted in a $22 million charge against earnings. As a result of 
  improving business levels and our success at re-hiring a substantial number of 