Condensed Consolidated Statements of Cash Flows Supplemental Information (Tables)

3 Months Ended

Mar. 31, 2023

Supplemental Cash Flow Elements [Abstract]

Summary of Changes in Other Operating Assets and Liabilities

	Three Months Ended
	March 31,
(In thousands of U.S. Dollars)		2023				2022
(Increase) decrease in:
Financing receivables	$		(1,625	)	$		3,916
Prepaid expenses			(2,406	)			(2,413	)
Variable consideration receivables			(3,440	)			829
Other assets			80				209
Increase (decrease) in:
Accounts payable			513				2,184
Accrued and other liabilities			(1,466	)			(14,911	)
	$		(8,344	)	$		(10,186	)

Summary of Depreciation and Amortization

	Three Months Ended
	March 31,
(In thousands of U.S. Dollars)		2023			2022
Film assets	$		3,452	$		3,178
Property, plant and equipment:
Equipment supporting joint revenue sharing arrangements			5,772			5,548
Other property, plant and equipment(1)			2,287			2,028
Other intangible assets(2)			1,399			1,532
Other assets(3)			410			455
	$		13,320	$		12,741

(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 $0.1 million in the three months ended March 31, 2023 (2022 — $0.2 million).

(2)Includes the amortization of licenses and intellectual property recorded in Research and Development on the Condensed Consolidated Statement of Operations of $0.3 million in the three months ended March 31, 2023 (2022 — $0.3 million).

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

Write Downs, Net of Recoveries

	Three Months Ended
	March 31,
(In thousands of U.S. Dollars)		2023			2022
Property, plant and equipment:
Equipment supporting joint revenue sharing arrangements(1)	$		297	$		202
Other property, plant and equipment			1			2
Inventories			6			12
Film assets			—			165
	$		304	$		381

(1)In the three months ended March 31, 2023, the Company recorded charges of $0.3 million (2022 — $0.2 million) in Costs and Expenses Applicable to Revenues ― Technology Rentals mostly related to 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, as well as the closure of one IMAX System.

Significant Non-cash Investing Activities

	Three Months Ended
	March 31,
(In thousands of U.S. Dollars)		2023				2022
Net (decrease) increase in accruals related to:
Investment in equipment supporting joint revenue sharing arrangements	$		(764	)	$		1,133
Acquisition of other intangible assets			(22	)			32
Purchases of property, plant and equipment			548				—
	$		(238	)	$		1,165