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IMPAIRMENT OF LONG-LIVED AND OTHER ASSETS (Tables)

12 Months Ended

Dec. 31, 2022

Impairment or Disposal of Tangible Assets Disclosure [Abstract]

Summary of Long Lived Asset Impairment Evaluations Performed by Assets Classification

The following table is a summary of the evaluations performed during 2022 by asset classification.

	Asset		Impairment		Valuation		Valuation
	Category		Test		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		Qualitative		Market		2.2 to 6 times
Fourth quarter
	Goodwill		Quantitative		Market and Income		2.2 to 7 times
	Tradename intangible assets		Quantitative		Income		N/A
	Other long-lived assets		Quantitative		Market		2.2 to 6 times

Long-Lived Asset Impairment Losses

Below is a summary of impairment charges for the periods indicated:

		Year Ended
		December 31,
		2020		2021		2022
U.S. segment
Theatre properties		$12.4		$6.4		$19.7
Theatre operating lease right-of-use assets		13.2		6.8		34.0
Investment in NCM (1)		92.7		—		113.2
Other		2.5		—		3.9
U.S. total		120.8		13.2		170.8
International segment
Theatre properties		10.0		4.0		2.2
Theatre operating lease right-of-use assets		5.0		3.2		1.1
Goodwill		16.1		—		—
Intangible assets, net		0.8		0.4		—
International total		31.9		7.6		3.3
Total impairment		$152.7		$20.8		$174.1

(1)See discussion at Fair Value of NCM Investment in Note 9.

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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

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 50
-Paragraph 2
-URI https://asc.fasb.org/extlink&oid=109226691&loc=d3e2921-110230

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-Name Accounting Standards Codification
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-URI https://asc.fasb.org/extlink&oid=27011434&loc=d3e125687-122742

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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
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-URI https://asc.fasb.org/extlink&oid=126976982&loc=d3e19207-110258

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