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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, 2023
Jun. 30, 2022
Jun. 30, 2023
Jun. 30, 2022
Collaborative Arrangements [Line Items]        
Sales Commissions $ 396 $ (287) $ 669 $ (242)
Marketing and Other 4,189 5,153 11,237 8,695
Technology Sales [Member]        
Collaborative Arrangements [Line Items]        
Sales Commissions [1] 360 47 560 47
Marketing and Other [1] 167 38 183 200
Image Enhancement and Maintenance Services [Member]        
Collaborative Arrangements [Line Items]        
Marketing and Other [2] 3,572 4,850 10,344 7,765
Technology Rentals [Member]        
Collaborative Arrangements [Line Items]        
Sales Commissions [3] 36 (334) 109 (289)
Marketing and Other [3] $ 450 $ 265 $ 710 $ 730
[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.