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New Accounting Pronouncements (Policies)
 6 Months Ended
Jun. 30, 2012
New Accounting Pronouncements [Abstract]  
Adoption of ASC Topic 820-10-35

As of June 30, 2012, the Company owned 1,222,780 shares in RealD, with an estimated fair value of $18,293, which is based on the closing price of RealD’s common stock on June 29, 2012, which falls under Level 1 of the U.S. GAAP fair value hierarchy as defined by ASC Topic 820-10-35. During the six months ended June 30, 2012, the Company recorded an unrealized holding gain of approximately $8,584, before taxes, as a component of accumulated other comprehensive loss on the condensed consolidated balance sheet.

Available for sale securities of ASC Topic 320-10-35-1

The Company accounts for its investment in RealD as a marketable security. The Company has determined that its RealD shares are available-for-sale securities in accordance with ASC Topic 320-10-35-1, therefore unrealized holding gains and losses are reported as a component of accumulated other comprehensive loss until realized.

Recognition of equity investee losses Topic ASC 323-10-35-22

The Company believes that the accounting model provided by ASC 323-10-35-22 for recognition of equity investee losses in excess of an investor’s basis is analogous to the accounting for equity income subsequent to recognizing an excess distribution.

Accounting for Subsequent Investments in an Investee after Suspension of Equity Loss Recognition Topic ASC 323-10-35-29

To account for the receipt of additional common units under the Common Unit Adjustment Agreement, the Company follows the guidance in FASB ASC 323-10-35-29 (formerly EITF 02-18, “Accounting for Subsequent Investments in an Investee after Suspension of Equity Loss Recognition”) by analogy, which also refers to AICPA Technical Practice Aid 2220.14, which indicates that if a subsequent investment is made in an equity method investee that has experienced significant losses, the investor must determine if the subsequent investment constitutes funding of prior losses.