Consolidated Statements of Operations Supplemental Information (Tables)

12 Months Ended

Dec. 31, 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 Consolidated Statements of Operations, for the years ended December 31, 2023, 2022 and 2021:

	Years Ended December 31,
	2023				2022				2021
(In thousands of U.S. Dollars)	Sales Commissions		Marketing and Other		Sales Commissions		Marketing and Other		Sales Commissions		Marketing and Other
Technology sales(1)	$	1,575	$	1,103	$	479	$	810	$	1,885	$	989
Image enhancement and maintenance services(2)		—		15,200		—		20,284		—		8,923
Technology rentals(3)		478		734		85		663		399		1,109
Total	$	2,053	$	17,037	$	564	$	21,757	$	2,284	$	11,021

(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. Direct advertising and marketing costs for each IMAX System are expensed as incurred.