Condensed Consolidated Statements of Operations Supplemental Information (Tables)

9 Months Ended

Sep. 30, 2022

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Summary of Selling Expenses, Including Sales Commissions and Other Selling Expenses

The following table summarizes the Company's selling expenses (reversals), including sales commissions and other selling expenses such as direct advertising and marketing expenses, which are recognized within Costs and Expenses Applicable to Revenues in the Condensed Consolidated Statements of Operations, for three and nine months ended September 30, 2022 and 2021:

	Three Months Ended September 30,
	2022				2021
(In thousands of U.S. Dollars)	Sales Commissions		Other Selling Expenses		Sales Commissions		Other Selling Expenses
Technology sales(1)	$	269	$	254	$	259	$	144
Image enhancement and maintenance services(2)		—		3,678		—		3,292
Technology rentals(3)		225		363		51		675
Total	$	494	$	4,295	$	310	$	4,111

	Nine Months Ended September 30,
	2022					2021
(In thousands of U.S. Dollars)	Sales Commissions			Other Selling Expenses		Sales Commissions		Other Selling Expenses
Technology sales(1)	$	316		$	454	$	701	$	481
Image enhancement and maintenance services(2)		—			11,443		—		6,006
Technology rentals(3)		(64	)		1,093		214		1,356
Total	$	252		$	12,990	$	915	$	7,843

(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.