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Impairment of Long-Lived Assets (Tables) | 9 Months Ended
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Sep. 30, 2021
Impairment Or Disposal Of Tangible Assets Disclosure [Abstract] |
Summary of Long Lived Asset Impairment Evaluations Performed by Assets Classification | The Company performed long-lived asset impairment evaluations at the end of each quarter during the nine months ended September 30, 2021. The following table is a summary of the evaluations performed by asset classification:
| Asset |  | Impairment |  | Valuation |  | Valuation
| Category |  | Test Type |  | Approach |  | Multiple
First and Second Quarters |  |  |  |  |  |
| Goodwill |  | Qualitative |  | N/A |  | N/A
| Tradename Intangible Assets |  | Qualitative |  | N/A |  | N/A
| Other Long-lived Assets |  | Qualitative |  | N/A |  | N/A
Third Quarter |  |  |  |  |  |
| Goodwill |  | Qualitative |  | N/A |  | N/A
| Tradename Intangible Assets |  | Qualitative |  | N/A |  | N/A
| Other Long-lived Assets |  | Quantitative (1) |  | Market |  | 3.1 to 6 times
(1) Quantitative test performed for certain theatre level assets where indicators existed under a qualitative test. For theatre level asset evaluations performed, the Company used the lesser of the remaining theatre lease term or the applicable market multiple to determine impairment exposure.
Summary of Impairment Charges | The following table is a summary of the impairment recorded as a result of the evaluations performed during the three and nine months ended September 30, 2021 and 2020:
|  | Three Months Ended |  |  | Nine Months Ended |
|  | September 30, |  |  | September 30, |
|  | 2021 |  |  | 2020 |  |  | 2021 |  |  | 2020 |
U.S. Segment |  |  |  |  |  |  |  |  |  |  |  |
Theatre properties |  | $ | 4,801 |  |  | $ | 2,075 |  |  | $ | 4,801 |  |  | $ | 5,718 |
Theatre operating lease right-of-use assets |  |  | 2,638 |  |  |  | 1,123 |  |  |  | 2,638 |  |  |  | 7,075 |
Cost method investment |  |  | — |  |  |  | 2,500 |  |  |  | — |  |  |  | 2,500 |
U.S. total |  |  | 7,439 |  |  |  | 5,698 |  |  |  | 7,439 |  |  |  | 15,293 |
International segment |  |  |  |  |  |  |  |  |  |  |  |
Theatre properties |  |  | 39 |  |  |  | 938 |  |  |  | 39 |  |  |  | 5,422 |
Theatre operating lease right-of-use assets |  |  | 2 |  |  |  | 1,654 |  |  |  | 2 |  |  |  | 4,194 |
Goodwill |  |  | — |  |  |  | 16,128 |  |  |  | — |  |  |  | 16,128 |
Intangible assets |  |  | — |  |  |  | 177 |  |  |  | — |  |  |  | 177 |
International total |  |  | 41 |  |  |  | 18,897 |  |  |  | 41 |  |  |  | 25,921 |
Total Impairment |  | $ | 7,480 |  |  | $ | 24,595 |  |  | $ | 7,480 |  |  | $ | 41,214 |

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- Definition Tabular disclosure for impairment of long-lived assets held and used by an entity which includes a description of the impaired long-lived asset and facts and circumstances leading to the impairment, aggregate amount of the impairment loss and where the loss is located in the income statement, method(s) for determining fair value, and the segment in which the impaired long-lived asset is reported. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=109226691&loc=d3e2921-110230 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.CC) -URI http://asc.fasb.org/extlink&oid=27011434&loc=d3e125687-122742 + Details
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- Definition Tabular disclosure of input and valuation technique used to measure fair value and change in valuation approach and technique for each separate class of asset and liability measured on recurring and nonrecurring basis. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (bbb) -URI http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258 + Details
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