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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Dec. 31, 2020
Accounting Policies [Abstract] |
Estimated Useful Life of Assets | Depreciation is recorded 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 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 finance lease assets is included in depreciation and amortization expense on the consolidated statements of income. Accumulated amortization of finance lease assets as of December 31, 2019 and 2020 was $36,384 and $47,961, 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 asset has a remaining useful life of approximately six 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 two to five years.

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