Performance measurements are normally taken with the solar insolation level measured perpendicular to the collector panel (ie. facing the same direction as the collector). When the light shines on the collector from an angle the performance changes, and this is what the IAM (Incidence Angle Modifier) values provide us, an angular performance factor. A value of 1 is achieved when the collector is perpendicular to the suns rays, and therefore receiving maximum radiation. For flat plate collectors, 1 is the maximum value, dropping off in both morning and afternoon. Evacuated tube collectors, however, often provide values in excess of 1 during these periods, as factors such as reflective panels and reflection off neighbouring tubes can influence the relative performance.
A solar collector that is mounted on a device to track the sun from sunrise to sunset (as sometimes used in PV applications) will maintain a IAM value of 1 throughout the day, as the collector is always facing the sun, and therefore providing performance output in line with the standard performance curve.
For most solar collectors currently on the market, IAM is not an important consideration when comparing performance. This is because flat plate collectors, evacuated tube collectors with a flat absorber, or those that using reflective panels usually have a fairly similar set of transversal and longitudinal IAM values. The value of most concern for fixed position collectors is transversal IAM, as this reflects the change in performance throughout the day. Longitudinal IAM is useful when looking at installation angle, and the changes in heat output throughout the year as angle of the sun above the horizon changes between winter and summer.
The longitudinal and transversal IAM values for the SunSurfs solar collector are as follows:

