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PROPERTY, PLANT AND MINE DEVELOPMENT | 12 Months Ended
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Dec. 31, 2023
PROPERTY, PLANT AND MINE DEVELOPMENT |
PROPERTY, PLANT AND MINE DEVELOPMENT | 9.PROPERTY, PLANT AND MINE DEVELOPMENT ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ | ​ |  | ​ | ​ |  | Mine |  | ​ | ​
​ | ​ | Mining | ​ | Plant and | ​ | Development | ​ | ​
​ | ​ | Properties | ​ | Equipment | ​ | Costs | ​ | Total
As at December 31, 2021 | ​ | $ | 2,124,035 | ​ | $ | 3,267,566 | ​ | $ | 2,283,994 | ​ | $ | 7,675,595
Additions | ​ |  | 409,562 | ​ |  | 506,102 | ​ |  | 691,167 | ​ |  | 1,606,831
Acquisition (Note 5) | ​ | ​ | 7,582,824 | ​ | ​ | 2,845,447 | ​ | ​ | — | ​ | ​ | 10,428,271
Impairment loss (Note 24) | ​ | ​ | (55,000) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (55,000)
Disposals | ​ |  | (6) | ​ |  | (25,964) | ​ |  | — | ​ |  | (25,970)
Amortization | ​ |  | (394,652) | ​ |  | (603,671) | ​ |  | (172,004) | ​ |  | (1,170,327)
Transfers between categories | ​ |  | 1,542 | ​ |  | 264,948 | ​ |  | (266,490) | ​ |  | —
As at December 31, 2022 | ​ | $ | 9,668,305 | ​ | $ | 6,254,428 | ​ | $ | 2,536,667 | ​ | $ | 18,459,400
Additions | ​ | ​ | 408,439 | ​ | ​ | 419,072 | ​ | ​ | 962,095 | ​ | ​ | 1,789,606
Acquisitions(i) (Note 5) | ​ | ​ | 749,498 | ​ | ​ | 946,754 | ​ | ​ | 1,320,855 | ​ | ​ | 3,017,107
Impairment loss (Note 24) | ​ | ​ | (282,030) | ​ | ​ | — | ​ | ​ | (84,083) | ​ | ​ | (366,113)
Disposals | ​ |  | — | ​ |  | (39,248) | ​ |  | — | ​ |  | (39,248)
Amortization | ​ | ​ | (648,052) | ​ | ​ | (757,949) | ​ | ​ | (232,846) | ​ | ​ | (1,638,847)
Transfers between categories | ​ |  | 3,348 | ​ |  | 446,804 | ​ |  | (450,152) | ​ |  | —
As at December 31, 2023 | ​ | ​ | 9,899,508 | ​ | $ | 7,269,861 | ​ | ​ | 4,052,536 | ​ | $ | 21,221,905
​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​
As at December 31, 2022 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Cost | ​ | $ | 11,872,806 | ​ | $ | 10,490,684 | ​ | $ | 3,714,370 | ​ | $ | 26,077,860
Accumulated amortization and impairments | ​ | ​ | (2,204,501) | ​ | ​ | (4,236,256) | ​ | ​ | (1,177,703) | ​ | ​ | (7,618,460)
Carrying value - December 31, 2022 | ​ | $ | 9,668,305 | ​ | $ | 6,254,428 | ​ | $ | 2,536,667 | ​ | $ | 18,459,400
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
As at December 31, 2023 | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​
Cost | ​ | $ | 14,359,568 | ​ | $ | 12,458,000 | ​ | $ | 5,652,853 | ​ | $ | 32,470,421
Accumulated amortization and impairments | ​ |  | (4,460,060) | ​ |  | (5,188,139) | ​ |  | (1,600,317) | ​ |  | (11,248,516)
Carrying value - December 31, 2023 | ​ | ​ | 9,899,508 | ​ | $ | 7,269,861 | ​ | ​ | 4,052,536 | ​ | $ | 21,221,905
(i) Acquisitions include all re-measurement gains on the Company’s previously owned property, plant and mine development in CMC and the Partnership at the date of the Yamana Transaction in addition to the acquisition of property, plant and mine development that the Company did not previously own. Acquisitions also include property, plant and mine development acquired as part of the San Nicolás project. During the year ended December 31, 2023, net additions to Plant and Equipment included $50.6 million of right-of-use assets for lease arrangements entered into during the year (December 31, 2022 - $59.6 million). As at December 31, 2023, major assets under construction, and therefore not yet being depreciated, included in the carrying value of property, plant and mine development was $868.7 million (December 31, 2022 - $1,277.7 million). During the year ended December 31, 2023, the Company disposed of property, plant and mine development with a carrying value of $39.2 million (December 31, 2022 - $25.9 million). The net loss on disposal of $26.8 million (2022 - $8.8 million) was recorded in the other expenses line item in the consolidated statements of income (Note 22). 9.PROPERTY, PLANT AND MINE DEVELOPMENT (Continued) Geographic Information: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | As at |  | As at
​ | ​ | December 31, | ​ | December 31,
​ | ​ | 2023 | ​ | 2022
Canada | ​ | $ | 17,900,132 | ​ | $ | 15,228,426
Australia | ​ | ​ | 1,173,090 | ​ | ​ | 1,188,301
Finland | ​ |  | 1,446,548 | ​ |  | 1,447,399
Sweden | ​ | ​ | 13,812 | ​ | ​ | 13,812
Mexico | ​ |  | 682,572 | ​ |  | 573,922
United States | ​ |  | 5,751 | ​ |  | 7,540
Total property, plant and mine development | ​ | $ | 21,221,905 | ​ | $ | 18,459,400
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