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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Dec. 31, 2023
Accounting Policies [Abstract] |
Summary Of 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 40 years
Land and buildings under finance leases | Lease term
Theatre furniture and equipment | 3 to 15 years
Leasehold improvements | Lesser of lease term or useful life
Summary Of 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 one year.
Other intangible assets | Straight-line method over the terms of the underlying agreement. The remaining useful lives of these intangible assets is two years.

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