Condensed Consolidated Statements of Cash Flows Supplemental Information (Tables)

9 Months Ended

Sep. 30, 2022

Supplemental Cash Flow Elements [Abstract]

Summary of Changes in Other Operating Assets and Liabilities

	Nine Months Ended
	September 30,
(In thousands of U.S. Dollars)		2022				2021
Decrease (increase) in:
Financing receivables	$		11,608		$		(1,693	)
Prepaid expenses			(2,006	)			(2,767	)
Variable consideration receivables			1,147				(1,243	)
Other assets			280				664
Increase (decrease) in:
Accounts payable			6,044				(5,135	)
Accrued and other liabilities			(20,621	)			(1,728	)
	$		(3,548	)	$		(11,902	)

Summary of Depreciation and Amortization

	Nine Months Ended
	September 30,
(In thousands of U.S. Dollars)		2022			2021
Film assets	$		13,249	$		10,661
Property, plant and equipment:
Equipment supporting joint revenue sharing arrangements			16,639			16,784
Other property, plant and equipment(1)			7,055			7,176
Other intangible assets(2)			4,394			4,509
Other assets(3)			1,326			1,440
	$		42,663	$		40,570

(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 $0.6 million in the nine months ended September 30, 2022 (2021 — $0.6 million).

(2)Includes the amortization of licenses and intellectual property recorded in Research and Development on the Condensed Consolidated Statement of Operations of $1.0 million in the nine months ended September 30, 2022 (2021 — $1.0 million).

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

Write-downs

	Nine Months Ended
	September 30,
(In thousands of U.S. Dollars)		2022			2021
Other assets(1)	$		4,470	$		—
Inventories(2)			503			468
Property, plant and equipment:
Equipment supporting joint revenue sharing arrangements(3)			235			328
Other property, plant and equipment			9			—
Other intangible assets			24			63
Film assets(4)			466			19
	$		5,707	$		878

(1)In the nine months ended September 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 17(e).)

(2)In the nine months ended September 30, 2022, the Company recorded write-downs of $0.5 million in Costs and Expenses Applicable to Technology Sales. The write-downs recorded during the nine months ended September 30, 2022 include $0.2 million related to excess and damaged inventory and $0.3 million recorded to reduce the carrying value of service parts held in Russia. In the nine months ended September 30, 2021, the Company recorded write-downs of $0.5 million in Costs and Expenses Applicable to Technology Sales to reduce the carrying value of excess inventory.

(3)In the nine months ended September 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 an IMAX Theater System that was removed from its existing location, 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 nine months ended September 30, 2022, the Company recorded impairment losses of $0.5 million (2021 — $nil) related to the write-down of DMR and documentary film assets.

Significant Non-cash Investing Activities

	Nine Months Ended
	September 30,
(In thousands of U.S. Dollars)		2022			2021
Net increase (decrease) in accruals related to:
Cash consideration in respect of SSIMWAVE acquisition(1)	$		3,227	$		—
Investment in equipment supporting joint revenue sharing arrangements			1,229			217
Acquisition of other intangible assets			45			(863	)
Purchases of property, plant and equipment(2)			103			(8	)
	$		4,604	$		(654	)

(1)As of September 30, 2022, the Company's Condensed Consolidated Balance Sheets include a liability of $3.2 million related to its acquisition of SSIMWAVE on September 22, 2022, which is recorded on the Condensed Consolidated Balance Sheets within Accrued and Other Liabilities. (See Note 4.)

(2)See Note 5 for supplemental disclosure of noncash leasing activities.