Condensed Consolidated Statements of Cash Flows Supplemental Information (Tables)

6 Months Ended

Jun. 30, 2023

Supplemental Cash Flow Elements [Abstract]

Summary of Changes in Other Operating Assets and Liabilities

	Six Months Ended
	June 30,
(In thousands of U.S. Dollars)		2023				2022
Decrease (increase) in:
Financing receivables	$		3,937		$		7,978
Prepaid expenses			(1,074	)			(3,203	)
Variable consideration receivables			(13,413	)			1,750
Other assets			(203	)			43
(Decrease) increase in:
Accounts payable			(1,139	)			3,865
Accrued and other liabilities			(7,251	)			(18,112	)
	$		(19,143	)	$		(7,679	)

Summary of Depreciation and Amortization

	Six Months Ended
	June 30,
(In thousands of U.S. Dollars)		2023			2022
Film assets	$		7,530	$		7,878
Property, plant and equipment:
Equipment supporting joint revenue sharing arrangements			11,503			11,078
Other property, plant and equipment(1)			4,451			4,213
Other intangible assets(2)			2,896			2,961
Other assets(3)			818			893
	$		27,198	$		27,023

(1)Includes the amortization of laser projection systems, camera, and lens upgrades recorded in Research and Development on the Condensed Consolidated Statements of Operations of $0.3 million in the six months ended June 30, 2023 (2022 — $0.3 million).

(2)Includes the amortization of licenses and intellectual property recorded in Research and Development on the Condensed Consolidated Statements of Operations of $0.6 million in the six months ended June 30, 2023 (2022 — $0.6 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

	Six Months Ended
	June 30,
(In thousands of U.S. Dollars)		2023			2022
Other assets (1)	$		—	$		4,470
Property, plant and equipment:
Equipment supporting joint revenue sharing arrangements(2)			398			212
Other property, plant and equipment			2			6
Inventories			74			278
Film assets			—			466
	$		474	$		5,432

(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 based on projected box office results and distribution costs. (See Note 15(e).)

(2)In the six months ended June 30, 2023, the Company recorded charges of $0.4 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

	Six Months Ended
	June 30,
(In thousands of U.S. Dollars)		2023				2022
Net (decrease) increase in accruals related to:
Investment in equipment supporting joint revenue sharing arrangements	$		(444	)	$		409
Acquisition of other intangible assets			21				43
Purchases of property, plant and equipment			536				—
	$		113		$		452