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Condensed Consolidated Statements of Cash Flows Supplemental Information | 6 Months Ended
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Jun. 30, 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
| Six Months Ended |
| June 30, |
(In thousands of U.S. Dollars) |  | 2023 |  |  |  | 2022 |
Decrease (increase) in: |  |  |  |  |  |  |
Financing receivables | $ |  | 3,937 |  |  | $ |  | 7,978 |
Prepaid expenses |  |  | (1,074 | ) |  |  |  | (3,203 | )
Variable consideration receivables |  |  | (13,413 | ) |  |  |  | 1,750 |
Other assets |  |  | (203 | ) |  |  |  | 43 |
(Decrease) increase in: |  |  |  |  |  |  |
Accounts payable |  |  | (1,139 | ) |  |  |  | 3,865 |
Accrued and other liabilities |  |  | (7,251 | ) |  |  |  | (18,112 | )
| $ |  | (19,143 | ) |  | $ |  | (7,679 | )
(b) Depreciation and amortization
| Six Months Ended |
| June 30, |
(In thousands of U.S. Dollars) |  | 2023 |  |  |  | 2022 |
Film assets | $ |  | 7,530 |  |  | $ |  | 7,878 |
Property, plant and equipment: |  |  |  |  |  |  |
Equipment supporting joint revenue sharing arrangements |  |  | 11,503 |  |  |  |  | 11,078 |
Other property, plant and equipment(1) |  |  | 4,451 |  |  |  |  | 4,213 |
Other intangible assets(2) |  |  | 2,896 |  |  |  |  | 2,961 |
Other assets(3) |  |  | 818 |  |  |  |  | 893 |
| $ |  | 27,198 |  |  | $ |  | 27,023 |
(1) Includes the amortization of laser projection systems, camera, and lens upgrades recorded in Research and Development on the Condensed Consolidated Statements of Operations of $0.3 million in the six months ended June 30, 2023 (2022 — $0.3 million). (2) Includes the amortization of licenses and intellectual property recorded in Research and Development on the Condensed Consolidated Statements of Operations of $0.6 million in the six months ended June 30, 2023 (2022 — $0.6 million). (3) Includes the amortization of lessee incentives provided by the Company to its customers under joint revenue sharing arrangements. (c) Write-downs
| Six Months Ended |
| June 30, |
(In thousands of U.S. Dollars) |  | 2023 |  |  |  | 2022 |
Other assets (1) | $ |  | — |  |  | $ |  | 4,470 |
Property, plant and equipment: |  |  |  |  |  |  |
Equipment supporting joint revenue sharing arrangements(2) |  |  | 398 |  |  |  |  | 212 |
Other property, plant and equipment |  |  | 2 |  |  |  |  | 6 |
Inventories |  |  | 74 |  |  |  |  | 278 |
Film assets |  |  | — |  |  |  |  | 466 |
| $ |  | 474 |  |  | $ |  | 5,432 |
(1) In the six months ended June 30, 2022, the Company recognized a full impairment of its RMB 30.0 million (4.5 million) investment in the film Mozart from Space based on projected box office results and distribution costs. (See Note 15(e).) (2) In the six months ended June 30, 2023, the Company recorded charges of $0.4 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
| Six Months Ended |
| June 30, |
(In thousands of U.S. Dollars) |  | 2023 |  |  |  | 2022 |
Net (decrease) increase in accruals related to: |  |  |  |  |  |  |
Investment in equipment supporting joint revenue sharing arrangements | $ |  | (444 | ) |  | $ |  | 409 |
Acquisition of other intangible assets |  |  | 21 |  |  |  |  | 43 |
Purchases of property, plant and equipment |  |  | 536 |  |  |  |  | — |
| $ |  | 113 |  |  | $ |  | 452 |
(e) Significant non-cash financing activities In the six months ended June 30, 2022, the Company declared a dividend to non-controlling interests of $2.6 million, which was paid in July 2022 and was recorded on the Condensed Consolidated Balance Sheets within Accrued and Other Liabilities as of June 30, 2022.

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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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