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Intangible assets | 12 Months Ended
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Dec. 31, 2023
Intangible assets [Abstract] |
Intangible assets | 10. Intangible assets A. Reconciliation of carrying amount At December 31, 2023 Intellectual property Cost Beginning of year $ 118,819 End of year 118,819 Accumulated amortization and impairment Beginning of year 71,758 Amortization charge 3,484 End of year 75,242 Net book value at December 31, 2023 $ 43,577 At December 31, 2022 Intellectual Contracts property Total Cost Beginning of year $ 110,618 $ 118,819 $ 229,437 Effect of movements in exchange rates 8,027 - 8,027 End of year 118,645 118,819 237,464 Accumulated amortization and impairment Beginning of year 109,886 68,304 178,190 Amortization charge 739 3,454 4,193 Effect of movements in exchange rates 7,964 - 7,964 End of year 118,589 71,758 190,347 Net book value at December 31, 2022 $ 56 $ 47,061 $ 47,117 B. Amortization The intangible asset values relate to intellectual property acquired with Cameco Fuel Manufacturing Inc. (CFM) and purchase and sales contracts acquired with NUKEM. The CFM intellectual property is being amortized on a unit-of-production basis over its remaining life. Amortization is allocated to the cost of inventory and is recognized in cost of products and services sold as inventory was sold. The purchase and sales contracts were amortized to earnings over the terms of the underlying contracts. Amortization of the purchase contracts was allocated to the cost of inventory and included in cost of products and services sold as inventory was sold. Sales contracts were amortized to revenue.

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- Definition The disclosure of intangible assets and goodwill. [Refer: Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_10_e&doctype=Standard -URIDate 2023-03-23 + Details
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