2.4.0.81030 - Disclosure - ACQUISITIONtruefalsefalse1false falsefalseD2013Q2YTDhttp://www.sec.gov/CIK0000722077duration2013-01-01T00:00:002013-06-30T00:00:001true 1amc_AcquisitionDisclosureAbstractamc_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0ACQUISITION2false 2us-gaap_MergersAcquisitionsAndDispositionsDisclosuresTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00<div style="font-size:10.0pt;font-family:Times New Roman;FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;"> NOTE 3—ACQUISITION         In December 2012, the Company completed the acquisition of 4 theatres and 61 screens from Rave Reviews Cinemas, LLC and 6 theatres and 95 screens from Rave Digital Media, LLC, (together "Rave"). The total purchase price for the Rave theatres, paid in cash, was $88,683,000, net of cash acquired, and is subject to working capital and other purchase price adjustments. Approximately $881,000 of the total purchase price was paid during the six months ended June 30, 2013.         The acquisitions are being treated as a purchase in accordance with Accounting Standards Codification, ("ASC") 805, Business Combinations, which requires allocation of the purchase price to the estimated fair values of assets and liabilities acquired in the transaction. The allocation of purchase price is based on management's judgment after evaluating several factors, including bid prices from potential buyers and a valuation assessment. The allocation of purchase price is subject to changes as an appraisal of assets and liabilities is not yet completed. The following is a summary of a preliminary allocation of the purchase price: <div style="POSITION: relative; PADDING-BOTTOM: 0pt; PADDING-LEFT: 0pt; WIDTH: 94.38%; PADDING-RIGHT: 0pt; MARGIN-LEFT: 15%; PADDING-TOP: 0pt;">   <div align="center"> <table style="text-align:left;TEXT-ALIGN: left;" border="0" cellspacing="0" cellpadding="0" width="100%"> <tr style="padding:0;PADDING-BOTTOM: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; PADDING-TOP: 0px;"> <td style="FONT-FAMILY: times;" align="left"></td> <td style="FONT-FAMILY: times;" width="12"></td> <td style="FONT-FAMILY: times;" width="7" align="right"></td> <td style="FONT-FAMILY: times;" width="50"></td> <td style="FONT-FAMILY: times;" width="12"></td></tr> <tr style="padding:0;PADDING-BOTTOM: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; PADDING-TOP: 0px;" valign="bottom"> <th style="FONT-FAMILY: times;" nowrap="nowrap" align="left"> <div style="BORDER-BOTTOM: #000000 1pt solid; WIDTH: 53pt; MARGIN-BOTTOM: 0pt;">(In thousands) </div></th> <th style="FONT-FAMILY: times;"> </th> <th style="BORDER-BOTTOM: #000000 1pt solid; FONT-FAMILY: times;" colspan="2" align="center">Total</th> <th style="FONT-FAMILY: times;"> </th></tr> <tr style="padding:0;PADDING-BOTTOM: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; PADDING-TOP: 0px;" valign="top" bgcolor="#CCEEFF"> <td style="FONT-FAMILY: times;" valign="bottom"> Cash</td> <td style="FONT-FAMILY: times;" valign="bottom"> </td> <td style="FONT-FAMILY: times;" valign="bottom" align="right">$</td> <td style="FONT-FAMILY: times;" valign="bottom" align="right">3,649</td> <td style="FONT-FAMILY: times;" valign="bottom"> </td></tr> <tr style="padding:0;PADDING-BOTTOM: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; PADDING-TOP: 0px;" valign="top" bgcolor="white"> <td style="FONT-FAMILY: times;" valign="bottom"> Receivables, net(1)</td> <td style="FONT-FAMILY: times;" valign="bottom"> </td> <td style="FONT-FAMILY: times;" valign="bottom"> </td> <td style="FONT-FAMILY: times;" valign="bottom" align="right">754</td> <td style="FONT-FAMILY: times;" valign="bottom"> </td></tr> <tr style="padding:0;PADDING-BOTTOM: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; PADDING-TOP: 0px;" valign="top" bgcolor="#CCEEFF"> <td style="FONT-FAMILY: times;" valign="bottom"> Other current assets</td> <td style="FONT-FAMILY: times;" valign="bottom"> </td> <td style="FONT-FAMILY: times;" valign="bottom"> </td> <td style="FONT-FAMILY: times;" valign="bottom" align="right">1,556</td> <td style="FONT-FAMILY: times;" valign="bottom"> </td></tr> <tr style="padding:0;PADDING-BOTTOM: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; PADDING-TOP: 0px;" valign="top" bgcolor="white"> <td style="FONT-FAMILY: times;" valign="bottom"> Property, net</td> <td style="FONT-FAMILY: times;" valign="bottom"> </td> <td style="FONT-FAMILY: times;" valign="bottom"> </td> <td style="FONT-FAMILY: times;" valign="bottom" align="right">79,428</td> <td style="FONT-FAMILY: times;" valign="bottom"> </td></tr> <tr style="padding:0;PADDING-BOTTOM: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; PADDING-TOP: 0px;" valign="top" bgcolor="#CCEEFF"> <td style="FONT-FAMILY: times;" valign="bottom"> Goodwill(2)</td> <td style="FONT-FAMILY: times;" valign="bottom"> </td> <td style="FONT-FAMILY: times;" valign="bottom"> </td> <td style="FONT-FAMILY: times;" valign="bottom" align="right">92,151</td> <td style="FONT-FAMILY: times;" valign="bottom"> </td></tr> <tr style="padding:0;PADDING-BOTTOM: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; PADDING-TOP: 0px;" valign="top" bgcolor="white"> <td style="FONT-FAMILY: times;" valign="bottom"> Accrued expenses and other liabilities</td> <td style="FONT-FAMILY: times;" valign="bottom"> </td> <td style="FONT-FAMILY: times;" valign="bottom"> </td> <td style="FONT-FAMILY: times;" valign="bottom" align="right">(8,618</td> <td style="FONT-FAMILY: times;" valign="bottom">)</td></tr> <tr style="padding:0;PADDING-BOTTOM: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; PADDING-TOP: 0px;" valign="top" bgcolor="#CCEEFF"> <td style="FONT-FAMILY: times;" valign="bottom"> Capital and financing lease obligations</td> <td style="FONT-FAMILY: times;" valign="bottom"> </td> <td style="FONT-FAMILY: times;" valign="bottom"> </td> <td style="FONT-FAMILY: times;" valign="bottom" align="right">(62,598</td> <td style="FONT-FAMILY: times;" valign="bottom">)</td></tr> <tr style="padding:0;PADDING-BOTTOM: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; PADDING-TOP: 0px;" valign="top" bgcolor="white"> <td style="FONT-FAMILY: times;" valign="bottom"> Other long-term liabilities(3)</td> <td style="FONT-FAMILY: times;" valign="bottom"> </td> <td style="FONT-FAMILY: times;" valign="bottom"> </td> <td style="FONT-FAMILY: times;" valign="bottom" align="right">(13,990</td> <td style="FONT-FAMILY: times;" valign="bottom">)</td></tr> <tr style="padding:0;PADDING-BOTTOM: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; FONT-SIZE: 1.5pt; PADDING-TOP: 0px;" valign="top"> <td style="FONT-FAMILY: times;" valign="bottom"> </td> <td style="FONT-FAMILY: times;" valign="bottom"> </td> <td style="BORDER-BOTTOM: #000000 1pt solid; FONT-FAMILY: times;" valign="bottom" colspan="2" align="right"> </td> <td style="FONT-FAMILY: times;" valign="bottom"> </td></tr> <tr style="padding:0;PADDING-BOTTOM: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; PADDING-TOP: 0px;" valign="top" bgcolor="#CCEEFF"> <td style="FONT-FAMILY: times;" valign="bottom"> Total estimated purchase price</td> <td style="FONT-FAMILY: times;" valign="bottom"> </td> <td style="FONT-FAMILY: times;" valign="bottom" align="right">$</td> <td style="FONT-FAMILY: times;" valign="bottom" align="right">92,332</td> <td style="FONT-FAMILY: times;" valign="bottom"> </td></tr> <tr style="padding:0;PADDING-BOTTOM: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; FONT-SIZE: 1.5pt; PADDING-TOP: 0px;" valign="top"> <td style="FONT-FAMILY: times;" valign="bottom"> </td> <td style="FONT-FAMILY: times;" valign="bottom"> </td> <td style="BORDER-BOTTOM: #000000 2.25pt double; FONT-FAMILY: times;" valign="bottom" colspan="2" align="right"> </td> <td style="FONT-FAMILY: times;" valign="bottom"> </td></tr></table></div>  <hr style="COLOR: #000000;" align="left" size="1" width="26%" noshade="noshade" /></div> <div style="POSITION: relative; TEXT-ALIGN: left; PADDING-BOTTOM: 0pt; PADDING-LEFT: 0pt; PADDING-RIGHT: 0pt; MARGIN-LEFT: 15%; PADDING-TOP: 0pt;"> <dl compact="compact"> <dt style="FONT-FAMILY: times; MARGIN-BOTTOM: -11pt;">(1)</dt> <dd style="FONT-FAMILY: times;">Receivables consist of trade receivables recorded at estimated fair value. The Company did not acquire any other class of receivables as a result of the acquisition of the Rave theatres. </dd> <dt style="FONT-FAMILY: times; MARGIN-BOTTOM: -11pt;">(2)</dt> <dd style="FONT-FAMILY: times;">Amounts recorded for goodwill are expected to be deductible for tax purposes. </dd> <dt style="FONT-FAMILY: times; MARGIN-BOTTOM: -11pt;">(3)</dt> <dd style="FONT-FAMILY: times;">Amounts recorded for other long-term liabilities consist of unfavorable leases and long-term deferred tax liabilities.</dd></dl></div>         During the six months ended June 30, 2013, the Company incurred acquisition-related costs for the Rave theatres of approximately $396,000, which are included in general and administrative expense: merger, acquisition and transaction costs in the Consolidated Statements of Operations. The Company's operating results for the six months ended June 30, 2013 were not materially impacted by this acquisition.</div>falsefalsefalsenonnum:textBlockItemTypenaThe entire disclosure for business combinations, including leverage buyout transactions (as applicable), and divestitures. This may include a description of a business combination or divestiture (or series of individually immaterial business combinations or divestitures) completed during the period, including background, timing, and assets and liabilities recognized and reclassified or sold. This element does not include fixed asset sales and plant closings.No definition available.false0ACQUISITIONfalseACQUISITIONUnKnownUnKnownUnKnownUnKnowntruefalsefalseSheethttp://www.amctheatres.com/role/DisclosureAcquisition12