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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Dec. 31, 2017
Accounting Policies [Abstract] |
Estimated Useful Life of Assets | Depreciation is provided using the straight-line method over the estimated useful lives of the assets as follows:
Category | Useful Life
Buildings on owned land | 40 years
Buildings on leased land | Lesser of lease term or useful life
Land and buildings under capital lease (1) | Lesser of lease term or useful life
Theatre furniture and equipment | 3 to 15 years
Leasehold improvements | Lesser of lease term or useful life
(1) | Amortization of capital lease assets is included in depreciation and amortization expense on the consolidated statements of income. Accumulated amortization of capital lease assets as of December 31, 2016 and 2017 was $175,166 and $200,683, respectively.
Amortization Method Used for Intangible Assets | The table below summarizes the Company’s intangible assets and the amortization method used for each type of intangible asset:
Intangible Asset | Amortization Method
Goodwill | Indefinite-lived
Tradename | Indefinite-lived
Vendor contracts | Straight-line method over the terms of the underlying contracts. The remaining terms of the underlying contracts range from one to three years.
Favorable/unfavorable leases | Based on the pattern in which the economic benefits are realized over the terms of the lease agreements. The remaining terms of the lease agreements range from approximately two to nineteen years.
Other intangible assets | Straight-line method over the terms of the underlying agreement or the expected useful life of the intangible asset. The remaining useful lives of these intangible assets range from one to twelve years.

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