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Basis of Preparation and Significant Accounting Policies (Tables) | 12 Months Ended
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Dec. 31, 2018
Disclosure Of Significant Accounting Policies [Abstract] |
Disclosure of Detailed Information About Property, Plant and Equipment | We recognize depreciation expense on a straight-line basis over the estimated useful life of the asset as follows:
Buildings | Up to 40 years
Building/leasehold improvements | Up to 40 years or term of lease
Machinery and equipment | 3 to 15 years
Property, plant and equipment are comprised of the following:
| 2017
| Cost |  | Accumulated Depreciation and Impairment |  | Net Book Value
Land | $ | 23.1 |  |  | $ | 12.0 |  |  | $ | 11.1 |
Buildings including improvements | 344.0 |  |  | 202.4 |  |  | 141.6 |
Machinery and equipment | 745.5 |  |  | 574.3 |  |  | 171.2 |
| $ | 1,112.6 |  |  | $ | 788.7 |  |  | $ | 323.9 |
| 2018
| Cost |  | Accumulated Depreciation and Impairment |  | Net Book Value
Land | $ | 26.8 |  |  | $ | 12.0 |  |  | $ | 14.8 |
Buildings including improvements | 375.5 |  |  | 218.0 |  |  | 157.5 |
Machinery and equipment | 781.2 |  |  | 588.2 |  |  | 193.0 |
| $ | 1,183.5 |  |  | $ | 818.2 |  |  | $ | 365.3 |
The following table details the changes to the net book value of property, plant and equipment for the years indicated:
| Land |  | Buildings including Improvements |  | Machinery and Equipment |  | Total
Balance — January 1, 2017 | $ | 10.9 |  |  | $ | 140.1 |  |  | $ | 151.7 |  |  | $ | 302.7 |
Additions | — |  |  | 22.8 |  |  | 72.1 |  |  | 94.9 |
Depreciation | — |  |  | (21.3 | ) |  | (46.3 | ) |  | (67.6 | )
Write down of assets and other disposals (i) | — |  |  | (0.2 | ) |  | (5.3 | ) |  | (5.5 | )
Foreign exchange and other | 0.2 |  |  | 0.2 |  |  | (1.0 | ) |  | (0.6 | )
Balance — December 31, 2017 (ii) | 11.1 |  |  | 141.6 |  |  | 171.2 |  |  | 323.9 |
Additions | — |  |  | 25.4 |  |  | 62.3 |  |  | 87.7 |
Acquisitions through business combinations (note 3) | 3.6 |  |  | 10.8 |  |  | 13.9 |  |  | 28.3 |
Depreciation | — |  |  | (20.4 | ) |  | (53.3 | ) |  | (73.7 | )
Write down of assets and other disposals | — |  |  | — |  |  | (0.9 | ) |  | (0.9 | )
Foreign exchange and other | 0.1 |  |  | 0.1 |  |  | (0.2 | ) |  | — |
Balance — December 31, 2018 (ii) | $ | 14.8 |  |  | $ | 157.5 |  |  | $ | 193.0 |  |  | $ | 365.3 |
(i) | Includes $4.8 of solar panel manufacturing equipment that we reclassified as assets held for sale during 2017. In 2017, we recorded net impairment losses of $3.8 primarily to write-down solar panel manufacturing equipment. See note 16(a).
(ii) | The net book value of property, plant and equipment at December 31, 2018 included $12.8 (December 31, 2017 — $7.3) of assets under finance leases. See note 24 for the future minimum lease payments under these finance leases.
Disclosure of Detailed Information About Intangible Assets | We amortize these assets on a straight-line basis over their estimated useful lives as follows:
Intellectual property | 3 to 5 years
Other intangible assets | 4 to 15 years
Computer software assets | 1 to 10 years
Recently Issued Accounting Pronouncements | The most significant financial impacts of adopting IFRS 15 on the comparative periods in our consolidated financial statements are summarized as follows:
|  |  | Year ended |  | Year ended |
|  | January 1, 2016 | December 31, 2016 | December 31, 2016 | December 31, 2017 | December 31, 2017
|  | Increase (decrease)
Contract assets (included in accounts receivable) |  | $ | 196.9 |  | — |  | $ | 226.9 |  | — |  | $ | 258.9 |
Inventories |  | (178.2 | ) | — |  | (206.2 | ) | — |  | (237.8 | )
Deferred taxes |  | (1.7 | ) | — |  | (1.7 | ) | — |  | (1.9 | )
Accrued and other current liabilities |  | — |  | — |  | — |  | — |  | (0.3 | )
Deficit |  | (17.0 | ) | — |  | (19.0 | ) | — |  | (19.5 | )
Revenue |  | — |  | $ | 30.1 |  | — |  | $ | 32.2 |  | — |
Cost of sales |  | — |  | 28.1 |  | — |  | 31.5 |  | — |
Income tax expense |  | — |  | — |  | — |  | 0.2 |  | — |
Net earnings |  | — |  | 2.0 |  | — |  | 0.5 |  | — |
Diluted earnings per share |  | — |  | $ | 0.01 |  | — |  | $ | 0.01 |  | — |

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