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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Dec. 31, 2019
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 and finance leases (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 and finance lease assets is included in depreciation and amortization expense on the consolidated statements of income. Accumulated amortization of capital and finance lease assets as of December 31, 2018 and 2019 was $177,733 and $36,384, respectively.
Intangible Assets and Amortization Method | 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 and definite-lived. Definite-lived tradename assets have a remaining useful life of approximately one to six years.
Vendor contracts | Straight-line method over the terms of the underlying contracts. The remaining term of the underlying contract is one year.
Favorable/unfavorable leases | Based on the pattern in which the economic benefits are realized over the terms of the lease agreements. See Note 3 for discussion of the impact of ASC Topic 842 on the recording of favorable and unfavorable leases.
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 five years.

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