Condensed Consolidated Statements of Cash Flows Supplemental Information (Tables)

3 Months Ended

Mar. 31, 2021

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)		2021				2020
Decrease (increase) in:
Financing receivables	$		1,271		$		3,471
Prepaid expenses			(2,996	)			(1,395	)
Variable consideration receivables			(569	)			472
Other assets			(470	)			(2,961	)
Increase (decrease) in:
Accounts payable			(4,538	)			5,160
Accrued and other liabilities			3,147				(59	)
	$		(4,155	)	$		4,688

Summary of Depreciation and Amortization

	Three Months Ended
	March 31,
(In thousands of U.S. Dollars)		2021			2020
Film assets	$		2,494	$		2,975
Property, plant and equipment:
Equipment supporting joint revenue sharing arrangements			5,743			6,932
Other property, plant and equipment			2,476			2,900
Other intangible assets			1,471			1,661
Other assets			494			651
Deferred financing costs			308			133
	$		12,986	$		15,252

Write-downs

	Three Months Ended
	March 31,
(In thousands of U.S. Dollars)		2021				2020
Film assets(1)	$		(44	)	$		2,302
Other assets(2)			—				1,151
Property, plant and equipment
Equipment supporting joint revenue sharing arrangements(3)			151				944
Other property, plant and equipment			3				6
Inventories(4)			103				—
	$		213		$		4,403

(1) In the first quarter of 2020, the Company recorded impairment losses of $2.3 million in Costs and Expenses Applicable to Image Enhancement and Maintenance Services principally to write-down the carrying value of certain documentary and alternative film content due to a decrease in projected box office totals and related revenues based on management’s regular quarterly recoverability assessments. Although no such impairment losses were recorded in the first quarter of 2021, 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 first quarter of 2020, the Company recorded a write-down of $1.0 million in Asset Impairments related to content-related assets which became impaired in the period. No such impairment loss was recorded in the first quarter of 2021.

(3) In the first quarter of 2021, the Company recorded charges of $0.2 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.

(4) In the three months ended March 31, 2021, the Company recorded write-downs of $0.1 million (2020 — $nil) in Costs and Expenses Applicable to Technology Sales related to excess inventory.

Significant Non-cash Investing Activities

	Three Months Ended
	March 31,
(In thousands of U.S. Dollars)		2021				2020
Net (decrease) increase in accruals related to:
Investment in joint revenue sharing arrangements	$		117		$		(1,226	)
Acquisition of other intangible assets			(858	)			20
Purchases of property, plant and equipment			—				(22	)
	$		(741	)	$		(1,228	)