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Equity-accounted investee (Tables)
 12 Months Ended
Dec. 31, 2018
Investments accounted for using equity method [Abstract]  
Equity method investment summarized financial information balance sheet explanatory

The following tables summarize the financial information of JV Inkai (100%) at December 31, 2018:

2018
Cash and cash equivalents$41,717
Other current assets160,784
Non-current assets407,816
Current liabilities(151,728)
Non-current liabilities(41,746)
Net assets$416,843
Equity method investment summarized financial information income statement explanatory
2018
Revenue from products and services$203,359
Cost of products and services sold(52,172)
Depreciation and amortization(27,504)
Finance income160
Finance costs(6,251)
Other expense(30,419)
Income tax expense(20,860)
Net earnings66,313
Cameco's share26,525
Adjustments(a)5,796
Cameco's share of net earnings$32,321

(a) In addition to its proportionate share of earnings from JV Inkai, Cameco records certain consolidating adjustments to eliminate unrealized profit and amortize historical differences in accounting policies. This amount is amortized to earnings over units of production.
Reconciliation of summarized financial information to carrying amount

The following table reconciles the summarized financial information to the carrying amount of Cameco’s interest in JV Inkai:

2018
Cameco's share of net assets, beginning of year before restructuring$236,857
Adjustments(a)(75,257)
Carrying amount in the statement of financial position, beginning of year before restructuring161,600
Share of net earnings26,525
Gain on restructuring [note 20]43,120
Impact of foreign exchange(6,539)
Adjustments(b)5,796
Carrying amount in the statement of financial position at December 31, 2018$230,502

(a) In addition to its proportionate share of earnings from JV Inkai, Cameco records certain consolidating adjustments to eliminate unrealized profit and amortize historical differences in accounting policies. This amount is amortized to earnings over units of production.

(b) Following the restructuring, in addition to the adjustments noted in (a), Cameco also amortizes the fair values assigned to assets and liabilities at the time of the restructuring over units of production.