Condensed Consolidated Statements of Cash Flows Supplemental Information (Tables)

9 Months Ended

Sep. 30, 2020

Supplemental Cash Flow Elements [Abstract]

Summary of Changes in Other Operating Assets and Liabilities

	Nine Months Ended
	September 30,
		2020				2019
Decrease (increase) in:
Financing receivables	$		(3,212	)	$		6,184
Prepaid expenses			(1,332	)			(1,163	)
Variable consideration receivable			(1,007	)			(1,096	)
Other assets			(3,712	)			(4,298	)
Increase (decrease) in:
Accounts payable			(8,320	)			(8,001	)
Accrued and other liabilities			(6,526	)			(9,504	)
	$		(24,109	)	$		(17,878	)

Summary of Depreciation and Amortization

	Nine Months Ended
	September 30,
		2020			2019
Film assets	$		6,159	$		13,015
Property, plant and equipment:
Joint revenue sharing arrangements			19,247			17,179
Other property, plant and equipment			8,478			9,100
Other intangible assets			4,882			4,568
Other assets			1,933			1,262
Deferred financing costs			595			376
	$		41,294	$		45,500

Write-downs

	Nine Months Ended
	September 30,
		2020			2019
Film assets(1)	$		10,211	$		179
Other assets(2)			1,151			—
Property, plant and equipment
Joint revenue sharing arrangements(3)			1,050			748
Other property, plant and equipment			66			78
Inventories(4)			729			—
Other intangible assets			132			22
	$		13,339	$		1,027

(1) In the nine months ended September 30, 2020, the Company recorded impairment losses of $10.2 million (2019 — $0.2 million) principally to write-down the carrying value of certain documentary and alternative content film assets due to a decrease in projected box office totals and related revenues based on management’s regular quarterly recoverability assessments. To a much lesser extent, the impairment losses also relate to the write-down of DMR related film assets. As of September 30, 2020, following the recording of these write-downs, the Company’s film assets totaled $7.5 million, which principally consists of DMR and documentary content. There can be no assurances that there will not be additional write-downs to the carrying values of these assets as the Company continues to assess the ongoing impact of the COVID-19 pandemic (see Notes 1 and 2).

(2) In the nine months ended September 30, 2020, the Company recorded a $1.2 million (2019 — $nil) write-down of other assets, of which $1.0 million relates to the write-down of certain content-related assets which became impaired in the period.

(3) In the nine months ended September 30, 2020, the Company recorded charges of $1.1 million in Costs and Expenses Applicable to Technology Rentals principally 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. In the nine months ended September 30, 2019, the Company recorded a charge of $0.1 million in Costs and Expenses Applicable to Technology Rentals and  $0.1 million in Revenues -Technology Rentals 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.

(4) In the nine months ended September 30, 2020, the Company recorded write-downs of $0.7 million (2019 — $nil) related to excess inventory.

Significant Non-cash Investing Activities

	Nine Months Ended
	September 30,
		2020				2019
Net (decrease) increase in accruals related to:
Investment in joint revenue sharing arrangements	$		(1,897	)	$		2,040
Acquisition of other intangible assets			69				6
Purchases of property, plant and equipment			158				(432	)
	$		(1,670	)	$		1,614