Three Months Ended March 31, | |||||||||||||||||||||||
| 2026 | 2025 | ||||||||||||||||||||||
(In thousands of U.S. Dollars) | Sales Commissions | Marketing and Other | Sales Commissions | Marketing and Other | |||||||||||||||||||
Technology sales(1) | $ | 191\u00a0 | $ | (69) | $ | 180\u00a0 | $ | 55\u00a0 | |||||||||||||||
Image enhancement and maintenance services(2) | \u2014\u00a0 | 5,474\u00a0 | \u2014\u00a0 | 2,435\u00a0 | |||||||||||||||||||
Technology rentals(3) | 121\u00a0 | 519\u00a0 | 66\u00a0 | 331\u00a0 | |||||||||||||||||||
| Total | $ | 312\u00a0 | $ | 5,924\u00a0 | $ | 246\u00a0 | $ | 2,821\u00a0 | |||||||||||||||
![\"Image_1.jpg\"](\"imax-20260331_g1.jpg\") (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 and may be reversed when the contractual obligation ceases to exist. (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 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 and may be reversed when the contractual obligation cease to exist. |