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Condensed Consolidated Statements of Cash Flows Supplemental Information | 9 Months Ended
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Sep. 30, 2021
Supplemental Cash Flow Elements [Abstract] |
Condensed Consolidated Statements of Cash Flows Supplemental Information | 10. Condensed Consolidated Statements of Cash Flows – Supplemental Information
| (a) | Changes in other operating assets and liabilities
| Nine Months Ended |
| September 30, |
(In thousands of U.S. Dollars) |  | 2021 |  |  |  | 2020 |
(Increase) decrease in: |  |  |  |  |  |  |  |  |
Financing receivables | $ |  | (1,693 | ) |  | $ |  | (3,212 | )
Prepaid expenses |  |  | (2,767 | ) |  |  |  | (1,332 | )
Variable consideration receivables |  |  | (1,243 | ) |  |  |  | (1,007 | )
Other assets |  |  | 664 |  |  |  |  | (3,712 | )
Decrease in: |  |  |  |  |  |  |  |  |
Accounts payable |  |  | (5,135 | ) |  |  |  | (8,320 | )
Accrued and other liabilities(1) |  |  | (1,728 | ) |  |  |  | (6,526 | )
| $ |  | (11,902 | ) |  | $ |  | (24,109 | )
(1) | Includes a $9.5 million payment made in the second quarter of 2021 in connection with the settlement of the Giencourt matter, as discussed in Note 8(b)(ii).
| (b) | Depreciation and amortization
| Nine Months Ended |
| September 30, |
(In thousands of U.S. Dollars) |  | 2021 |  |  |  | 2020 |
Film assets | $ |  | 10,661 |  |  | $ |  | 6,159 |
Property, plant and equipment: |  |  |  |  |  |  |  |  |
Equipment supporting joint revenue sharing arrangements |  |  | 16,784 |  |  |  |  | 19,247 |
Other property, plant and equipment |  |  | 7,176 |  |  |  |  | 8,478 |
Other intangible assets(1) |  |  | 4,509 |  |  |  |  | 4,882 |
Other assets(2) |  |  | 1,440 |  |  |  |  | 1,933 |
| $ |  | 40,570 |  |  | $ |  | 40,699 |
(1) | Includes the amortization of licenses and intellectual property recorded in Research and Development on the Condensed Consolidated Statement of Operations of $1.0 million in the nine months ended September 30, 2021 (2020 — $1.0 million).
(2) | Includes the amortization of lessee incentives provided by the Company to its customers under joint revenue sharing arrangements.
| (c) | Write-downs
| Nine Months Ended |
| September 30, |
(In thousands of U.S. Dollars) |  | 2021 |  |  |  | 2020 |
Inventories(1) | $ |  | 468 |  |  | $ |  | 729 |
Property, plant and equipment: |  |  |  |  |  |  |  |  |
Equipment supporting joint revenue sharing arrangements(2) |  |  | 328 |  |  |  |  | 1,050 |
Other property, plant and equipment |  |  | — |  |  |  |  | 66 |
Other intangible assets |  |  | 63 |  |  |  |  | 132 |
Film assets(3) |  |  | 19 |  |  |  |  | 10,211 |
Other assets(4) |  |  | — |  |  |  |  | 1,151 |
| $ |  | 878 |  |  | $ |  | 13,339 |
(1) | In the nine months ended September 30, 2021, the Company recorded write-downs of $0.5 million (2020 — $0.7 million) in Costs and Expenses Applicable to Technology Sales related to excess and damaged inventory.
(2) | In the nine months ended September 30, 2021, the Company recorded charges of $0.3 million (2020 — $1.1 million) in Costs and Expenses Applicable to Technology Rentals mostly related to the write-down of leased xenon-based digital systems which were taken out of service in connection with customer upgrades to laser-based digital systems.
(3) | In the nine months ended September 30, 2020, the Company recorded impairment losses of $10.2 million in Costs and Expenses Applicable to Image Enhancement and Maintenance Services principally to write-down the carrying value of certain documentary and alternative film content due to a decrease in projected box office totals and related revenues based on management’s regular quarterly recoverability assessments. To a much lesser extent, the impairment losses also relate to the write-down of DMR related film assets.
(4) | In the nine months ended September 30, 2020, the Company recorded a write-down of $1.2 million in Asset Impairments related to content-related assets which became impaired in the period.
| (d) | Significant non-cash investing activities
| Nine Months Ended |
| September 30, |
(In thousands of U.S. Dollars) |  | 2021 |  |  |  | 2020 |
Net (decrease) increase in accruals related to: |  |  |  |  |  |  |  |  |
Investment in equipment supporting joint revenue sharing arrangements | $ |  | 217 |  |  | $ |  | (1,897 | )
Acquisition of other intangible assets |  |  | (863 | ) |  |  |  | 69 |
Purchases of property, plant and equipment |  |  | (8 | ) |  |  |  | 158 |
| $ |  | (654 | ) |  | $ |  | (1,670 | )

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- Definition The entire disclosure for supplemental cash flow activities, including cash, noncash, and part noncash transactions, for the period. Noncash is defined as information about all investing and financing activities of an enterprise during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -URI http://asc.fasb.org/topic&trid=2134446 + Details
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