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Condensed Consolidated Statements of Operations Supplemental Information - Summary of Selling Expenses, Including Sales Commissions and Other Selling Expenses (Details) - USD ($)
$ in Thousands
3 Months Ended 6 Months Ended
Jun. 30, 2022
Jun. 30, 2021
Jun. 30, 2022
Jun. 30, 2021
Collaborative Arrangements [Line Items]        
Sales Commissions $ (287) $ 379 $ (242) $ 605
Other Selling Expenses 5,153 1,820 8,695 3,732
Technology Sales [Member]        
Collaborative Arrangements [Line Items]        
Sales Commissions [1] (47) 310 (47) 442
Other Selling Expenses [1] 38 196 200 337
Image Enhancement and Maintenance Services [Member]        
Collaborative Arrangements [Line Items]        
Sales Commissions [2] 0 0 0 0
Other Selling Expenses [2] 4,850 1,507 7,765 2,714
Technology Rentals [Member]        
Collaborative Arrangements [Line Items]        
Sales Commissions [3] (334) 69 (289) 163
Other Selling Expenses [3] $ 265 $ 117 $ 730 $ 681
[1] Sales commissions paid prior to the recognition of the related revenue are deferred and recognized upon the client acceptance of the IMAX Theater System. Direct advertising and marketing costs for each theater 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 as operating leases are recognized in the month they are earned by the salesperson, which is typically the month in which the theater 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 theater are expensed as incurred.