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v3.23.1

Condensed Consolidated Statements of Cash Flows Supplemental Information | 3 Months Ended
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Mar. 31, 2023
Supplemental Cash Flow Elements [Abstract] |
Condensed Consolidated Statements of Cash Flows Supplemental Information | 9. Condensed Consolidated Statements of Cash Flows – Supplemental Information (a) Changes in other operating assets and liabilities
| Three Months Ended |
| March 31, |
(In thousands of U.S. Dollars) |  | 2023 |  |  |  | 2022 |
(Increase) decrease in: |  |  |  |  |  |  |
Financing receivables | $ |  | (1,625 | ) |  | $ |  | 3,916 |
Prepaid expenses |  |  | (2,406 | ) |  |  |  | (2,413 | )
Variable consideration receivables |  |  | (3,440 | ) |  |  |  | 829 |
Other assets |  |  | 80 |  |  |  |  | 209 |
Increase (decrease) in: |  |  |  |  |  |  |
Accounts payable |  |  | 513 |  |  |  |  | 2,184 |
Accrued and other liabilities |  |  | (1,466 | ) |  |  |  | (14,911 | )
| $ |  | (8,344 | ) |  | $ |  | (10,186 | )
(b) Depreciation and amortization
| Three Months Ended |
| March 31, |
(In thousands of U.S. Dollars) |  | 2023 |  |  |  | 2022 |
Film assets | $ |  | 3,452 |  |  | $ |  | 3,178 |
Property, plant and equipment: |  |  |  |  |  |  |
Equipment supporting joint revenue sharing arrangements |  |  | 5,772 |  |  |  |  | 5,548 |
Other property, plant and equipment(1) |  |  | 2,287 |  |  |  |  | 2,028 |
Other intangible assets(2) |  |  | 1,399 |  |  |  |  | 1,532 |
Other assets(3) |  |  | 410 |  |  |  |  | 455 |
| $ |  | 13,320 |  |  | $ |  | 12,741 |
(1) Includes the amortization of laser projection systems, camera, and lens upgrades recorded in Research and Development on the Condensed Consolidated Statement of Operations of $0.1 million in the three months ended March 31, 2023 (2022 — $0.2 million). (2) Includes the amortization of licenses and intellectual property recorded in Research and Development on the Condensed Consolidated Statement of Operations of $0.3 million in the three months ended March 31, 2023 (2022 — $0.3 million). (3) Includes the amortization of lessee incentives provided by the Company to its customers under joint revenue sharing arrangements. (c) Write-downs
| Three Months Ended |
| March 31, |
(In thousands of U.S. Dollars) |  | 2023 |  |  |  | 2022 |
Property, plant and equipment: |  |  |  |  |  |  |
Equipment supporting joint revenue sharing arrangements(1) | $ |  | 297 |  |  | $ |  | 202 |
Other property, plant and equipment |  |  | 1 |  |  |  |  | 2 |
Inventories |  |  | 6 |  |  |  |  | 12 |
Film assets |  |  | — |  |  |  |  | 165 |
| $ |  | 304 |  |  | $ |  | 381 |
(1) In the three months ended March 31, 2023, the Company recorded charges of $0.3 million (2022 — $0.2 million) in Costs and Expenses Applicable to Revenues ― 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, as well as the closure of one IMAX System. (d) Significant non-cash investing activities
| Three Months Ended |
| March 31, |
(In thousands of U.S. Dollars) |  | 2023 |  |  |  | 2022 |
Net (decrease) increase in accruals related to: |  |  |  |  |  |  |
Investment in equipment supporting joint revenue sharing arrangements | $ |  | (764 | ) |  | $ |  | 1,133 |
Acquisition of other intangible assets |  |  | (22 | ) |  |  |  | 32 |
Purchases of property, plant and equipment |  |  | 548 |  |  |  |  | — |
| $ |  | (238 | ) |  | $ |  | 1,165 |

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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 https://asc.fasb.org/topic&trid=2134446 + Details
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- References No definition available. + Details
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