XML 61 R51.htm IDEA: XBRL DOCUMENT
v3.23.2

Receivables - Schedule of Aging Analysis for Net Investment in Leases and Financed Sale Receivables (Details) - USD ($) $ in Thousands | Jun. 30, 2023 | Mar. 31, 2023 | Dec. 31, 2022 | Jun. 30, 2022 | Mar. 31, 2022 | Dec. 31, 2021
--- | --- | --- | --- | --- | --- | ---
Financing Receivable Recorded Investment Current And Past Due [Line Items] |  |  |  |  |  |
Billed | $ 17,141 |  | $ 19,415 |  |  |
Unbilled | 120,025 |  | 121,690 |  |  |
Financed sales receivables, Total | 137,166 |  | 141,105 |  |  |
Allowance for Credit Losses | (11,716) |  | (11,721) |  |  |
Total financing receivables | 125,450 |  | 129,384 |  |  |
Net Investment in Leases [Member] |  |  |  |  |  |
Financing Receivable Recorded Investment Current And Past Due [Line Items] |  |  |  |  |  |
Billed | 3,924 |  | 3,046 |  |  |
Unbilled | 26,045 |  | 26,062 |  |  |
Financed sales receivables, Total | 29,969 |  | 29,108 |  |  |
Allowance for Credit Losses | (689) | $ (778) | (776) | $ (688) | $ (706) | $ (798)
Total financing receivables | 29,280 |  | 28,332 |  |  |
Net Financed Sales Receivables [Member] |  |  |  |  |  |
Financing Receivable Recorded Investment Current And Past Due [Line Items] |  |  |  |  |  |
Billed | 13,217 |  | 16,369 |  |  |
Unbilled | 93,980 |  | 95,628 |  |  |
Financed sales receivables, Total | 107,197 |  | 111,997 |  |  |
Allowance for Credit Losses | (11,027) | $ (11,533) | (10,945) | $ (11,038) | $ (11,135) | $ (5,414)
Total financing receivables | 96,170 |  | 101,052 |  |  |
Accrued and Current [Member] |  |  |  |  |  |
Financing Receivable Recorded Investment Current And Past Due [Line Items] |  |  |  |  |  |
Billed | 1,577 |  | 2,506 |  |  |
Accrued and Current [Member] | Net Investment in Leases [Member] |  |  |  |  |  |
Financing Receivable Recorded Investment Current And Past Due [Line Items] |  |  |  |  |  |
Billed | 264 |  | 237 |  |  |
Accrued and Current [Member] | Net Financed Sales Receivables [Member] |  |  |  |  |  |
Financing Receivable Recorded Investment Current And Past Due [Line Items] |  |  |  |  |  |
Billed | 1,313 |  | 2,269 |  |  |
30 to 89 Days Past Due [Member] |  |  |  |  |  |
Financing Receivable Recorded Investment Current And Past Due [Line Items] |  |  |  |  |  |
Billed | 1,952 |  | 1,523 |  |  |
30 to 89 Days Past Due [Member] | Net Investment in Leases [Member] |  |  |  |  |  |
Financing Receivable Recorded Investment Current And Past Due [Line Items] |  |  |  |  |  |
Billed | 336 |  | 216 |  |  |
30 to 89 Days Past Due [Member] | Net Financed Sales Receivables [Member] |  |  |  |  |  |
Financing Receivable Recorded Investment Current And Past Due [Line Items] |  |  |  |  |  |
Billed | 1,616 |  | 1,307 |  |  |
Equal To Greater Than 90 Days Past Due [Member] |  |  |  |  |  |
Financing Receivable Recorded Investment Current And Past Due [Line Items] |  |  |  |  |  |
Billed | 13,612 |  | 15,386 |  |  |
Equal To Greater Than 90 Days Past Due [Member] | Net Investment in Leases [Member] |  |  |  |  |  |
Financing Receivable Recorded Investment Current And Past Due [Line Items] |  |  |  |  |  |
Billed | 3,324 |  | 2,593 |  |  |
Equal To Greater Than 90 Days Past Due [Member] | Net Financed Sales Receivables [Member] |  |  |  |  |  |
Financing Receivable Recorded Investment Current And Past Due [Line Items] |  |  |  |  |  |
Billed | $ 10,288 |  | $ 12,793 |  |  |

X
- Definition Financing receivable recorded investment current and past due. + References No definition available. + Details
Name: | imax_FinancingReceivableRecordedInvestmentCurrentAndPastDue
Namespace Prefix: | imax_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Financing receivable recorded investment current and past due. + References No definition available. + Details
Name: | imax_FinancingReceivableRecordedInvestmentCurrentAndPastDueLineItems
Namespace Prefix: | imax_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of the recorded investment not billed at the balance sheet date, in a contractual right to receive money on demand or on fixed or determinable dates that is recognized as an asset in the creditor's statement of financial position. Examples include, but are not limited to, accounts receivable (with terms exceeding one year), notes receivable and receivables relating to lessor's rights to payments from leases other than operating leases that have been recorded as assets. + References No definition available. + Details
Name: | imax_FinancingReceivableRelatedUnbilledRecordedInvestmentAtBalanceSheetDate
Namespace Prefix: | imax_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of allowance for credit loss on financing receivable. Excludes allowance for financing receivable covered under loss sharing agreement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (c)(1) -URI https://asc.fasb.org/extlink&oid=123577603&loc=SL6953423-111524 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(7)(2)) -URI https://asc.fasb.org/extlink&oid=126897435&loc=d3e534808-122878 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(4)) -URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 45 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=124255206&loc=SL82895884-210446 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=124255953&loc=SL82919249-210447 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -Subparagraph (f) -URI https://asc.fasb.org/extlink&oid=124255953&loc=SL82919249-210447 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher SEC -Name Regulation S-K (SK) -Number 229 -Section 1405 -Paragraph (a) -Subparagraph (3) Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher SEC -Name Regulation S-K (SK) -Number 229 -Section 1405 -Paragraph (c) Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher SEC -Name Regulation S-K (SK) -Number 229 -Section 1405 -Paragraph (a) -Subparagraph (1) + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLosses
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amortized cost, before allowance for credit loss, of financing receivable. Excludes financing receivable covered under loss sharing agreement and net investment in lease. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7A -URI https://asc.fasb.org/extlink&oid=123577603&loc=SL6953401-111524 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 55 -Paragraph 79 -URI https://asc.fasb.org/extlink&oid=124267575&loc=SL82922352-210448 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(3)(b)) -URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 14 -URI https://asc.fasb.org/extlink&oid=124255953&loc=SL82919253-210447 Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 45 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=124255206&loc=SL82895884-210446 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 5 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=124255953&loc=SL82919230-210447 Reference 7: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 55 -Paragraph 80 -URI https://asc.fasb.org/extlink&oid=124267575&loc=SL82922355-210448 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher SEC -Name Regulation S-K (SK) -Number 229 -Section 1405 -Paragraph (a) -Subparagraph (1) Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher SEC -Name Regulation S-K (SK) -Number 229 -Section 1405 -Paragraph (a) -Subparagraph (2) Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher SEC -Name Regulation S-K (SK) -Number 229 -Section 1404 -Paragraph (a) + Details
Name: | us-gaap_NotesReceivableGross
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amortized cost, after allowance for credit loss, of financing receivable. Excludes financing receivable covered under loss sharing agreement and net investment in lease. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 5 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=124255953&loc=SL82919230-210447 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 45 -Paragraph 2 -URI https://asc.fasb.org/extlink&oid=124259787&loc=d3e4428-111522 + Details
Name: | us-gaap_NotesReceivableNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_FinanceLeasesPortfolioSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=imax_NetFinancedSalesReceivablesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablesPeriodPastDueAxis=us-gaap_FinancingReceivables1To29DaysPastDueMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablesPeriodPastDueAxis=imax_FinancingReceivables30To89DaysPastDueMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablesPeriodPastDueAxis=us-gaap_FinancingReceivablesEqualToGreaterThan90DaysPastDueMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |