10. Condensed Consolidated Statements of Cash Flows – Supplemental Information


	Six Months Ended
	June 30,
(In thousands of U.S. Dollars)		2022				2021
Decrease (increase) in:
Financing receivables	$		7,978		$		(1,163	)
Prepaid expenses			(3,203	)			(2,794	)
Variable consideration receivables			1,750				(1,233	)
Other assets			43				436
Increase (decrease) in:
Accounts payable			3,865				(5,521	)
Accrued and other liabilities			(18,112	)			(6,860	)
	$		(7,679	)	$		(17,135	)


	Six Months Ended
	June 30,
(In thousands of U.S. Dollars)		2022			2021
Film assets	$		7,878	$		5,543
Property, plant and equipment:
Equipment supporting joint revenue sharing arrangements			11,078			11,291
Other property, plant and equipment(1)			4,213			4,877
Other intangible assets(2)			2,961			2,986
Other assets(3)			893			974
	$		27,023	$		25,671

(1)

Includes the amortization of laser projection systems, camera, and lens upgrades recorded in Research and Development on the Condensed Consolidated Statement of Operations of $0.3 million in the six months ended June 30, 2022 (2021 — $0.4 million).

(2)

Includes the amortization of licenses and intellectual property recorded in Research and Development on the Condensed Consolidated Statement of Operations of $0.6 million in the six months ended June 30, 2022 (2021 — $0.6 million).

(3)

Includes the amortization of lessee incentives provided by the Company to its customers under joint revenue sharing arrangements.


	Six Months Ended
	June 30,
(In thousands of U.S. Dollars)		2022			2021
Other assets(1)	$		4,470	$		—
Inventories(2)			278			200
Property, plant and equipment:
Equipment supporting joint revenue sharing arrangements(3)			212			329
Other property, plant and equipment			6			(23	)
Film assets(4)			466			(44	)
	$		5,432	$		462

(1)

In the six months ended June 30, 2022, the Company recognized a full impairment of its RMB 30.0 million ($4.5 million) investment in the film Mozart from Space (2021 — $nil) based on projected box office results and distribution costs. (See Note 16(e).)

(2)

In the six months ended June 30, 2022, the Company recorded write-downs of $0.3 million in Costs and Expenses Applicable to Technology Sales principally to reduce the carrying value of service parts held in Russia. In the six months ended June 30, 2021, the Company recorded write-downs of $0.2 million in Costs and Expenses Applicable to Technology Sales to reduce the carrying value of excess inventory.

(3)

In the six months ended June 30, 2022, the Company recorded charges of $0.2 million (2021 — $0.3 million) in Costs and Expenses Applicable to Technology Rentals mostly related to a removed IMAX Theater System, as well as the write-down of leased xenon-based digital systems which were taken out of service in connection with customer upgrades to laser-based digital systems.

(4)

In the six months ended June 30, 2022, the Company recorded impairment losses of $0.5 million (2021 — $nil) related to the write-down of DMR and documentary film assets.


	Six Months Ended
	June 30,
(In thousands of U.S. Dollars)		2022			2021
Net increase (decrease) in accruals related to:
Investment in equipment supporting joint revenue sharing arrangements	$		409	$		117
Acquisition of other intangible assets			43			(848	)
	$		452	$		(731	)

In the six months ended June 30, 2022, the Company declared a dividend to non-controlling interests of $2.6 million, which was paid in July 2022 and was recorded on the Condensed Consolidated Balance Sheets within Accrued and Other Liabilities as of June 30, 2022.

In the six months ended June 30, 2021, the Company incurred $1.2 million of debt issuance costs related to the Convertible Notes (see Note 7), which were not yet paid as of June 30, 2021 and were recorded on the Condensed Consolidated Balance Sheets within Accrued and Other Liabilities.