XML 43 R33.htm IDEA: XBRL DOCUMENT
v3.23.2

Condensed Consolidated Statements of Operations Supplemental Information (Tables) | 6 Months Ended
--- | ---
Jun. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
Summary of Selling Expenses, Including Sales Commissions and Marketing and Other Expenses | The following table summarizes the Company’s selling expenses, including sales commissions and marketing and other, which are recognized within Costs and Expenses Applicable to Revenues in the Condensed Consolidated Statements of Operations, for three and six months ended June 30, 2023 and 2022:
| Three Months Ended June 30, |
| 2023 |  |  | 2022 |
(In thousands of U.S. Dollars) | Sales Commissions |  |  | Marketing and Other |  |  | Sales Commissions |  |  | Marketing and Other |
Technology sales(1) | $ |  | 360 |  |  | $ |  | 167 |  |  | $ |  | 47 |  |  | $ |  | 38 |
Image enhancement and maintenance services(2) |  |  | — |  |  |  |  | 3,572 |  |  |  |  | — |  |  |  |  | 4,850 |
Technology rentals(3) |  |  | 36 |  |  |  |  | 450 |  |  |  |  | (334 | ) |  |  |  | 265 |
Total | $ |  | 396 |  |  | $ |  | 4,189 |  |  | $ |  | (287 | ) |  | $ |  | 5,153 |
| Six Months Ended June 30, |
| 2023 |  |  | 2022 |
(In thousands of U.S. Dollars) | Sales Commissions |  |  | Marketing and Other |  |  | Sales Commissions |  |  | Marketing and Other |
Technology sales(1) | $ |  | 560 |  |  | $ |  | 183 |  |  | $ |  | 47 |  |  | $ |  | 200 |
Image enhancement and maintenance services(2) |  |  | — |  |  |  |  | 10,344 |  |  |  |  | — |  |  |  |  | 7,765 |
Technology rentals(3) |  |  | 109 |  |  |  |  | 710 |  |  |  |  | (289 | ) |  |  |  | 730 |
Total | $ |  | 669 |  |  | $ |  | 11,237 |  |  | $ |  | (242 | ) |  | $ |  | 8,695 |
(1) Sales commissions paid prior to the recognition of the related revenue are deferred and recognized upon the client acceptance of the IMAX System. Direct advertising and marketing costs for each IMAX System are expensed as incurred. (2) Film exploitation costs, including advertising and marketing costs, are expensed as incurred. (3) Sales commissions related to joint revenue sharing arrangements accounted for operating leases are recognized in the month they are earned by the salesperson, which is typically the month in which the IMAX System is installed, and are subject to subsequent performance-based adjustments. In the second quarter of 2022, a $0.3 million reversal of accrued commissions was recorded due to such performance-based adjustments. Direct advertising and marketing costs for each IMAX System are expensed as incurred.

X
- References No definition available. + Details
Name: | us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of each detailed component of other operating costs and expenses that are applicable to sales and revenues, but not included in the cost of sales in the income statement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.3) -URI https://asc.fasb.org/extlink&oid=126953954&loc=SL114868664-224227 + Details
Name: | us-gaap_ScheduleOfOtherOperatingCostAndExpenseByComponentTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration