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Leases (Tables) | 12 Months Ended
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Dec. 31, 2023
Presentation of leases for lessee [abstract] |
Summary of Quantitative Information About Right of Use Assets | he following table presents the changes in the carrying amount of the Company’s right-of-use assets during the years ended December 31, 2023 and 2022:
| 2023 |  | 2022
Balance – beginning of year | $ | 49,600 |  |  | $ | 52,707 |
Additions | 44,529 |  |  | 12,599 |
Depreciation | (25,091) |  |  | (15,706) |
Balance – end of year | $ | 69,038 |  |  | $ | 49,600 |
Summary of Lease Liabilities | The following is a reconciliation of the changes in the Company’s lease liabilities balance during the years ended December 31, 2023 and 2022 to cash flows arising from financing activities:
|  |  | 2023 |  | 2022
Balance – beginning of year |  |  | $ | 35,500 |  |  | $ | 45,097 |
Financing cash flows: |  |  |  |  |
Lease payments |  |  | (34,720) |  |  | (23,849) |
Other changes: |  |  |  |  |
Additions |  |  | 40,292 |  |  | 12,599 |
Interest expense |  |  | 3,825 |  |  | 1,907 |
Foreign exchange loss (gain) |  |  | 1,345 |  |  | (40) |
Foreign currency translation |  |  | 486 |  |  | (214) |
Balance – end of year |  |  | $ | 46,728 |  |  | $ | 35,500 |
Classified and presented as: |  |  |  |  |
Current(1) |  |  | $ | 26,343 |  |  | $ | 21,421 |
Non-current(2) |  |  | 20,385 |  |  | 14,079 |
|  |  | $ | 46,728 |  |  | $ | 35,500 |
(1) Included in other current liabilities. (2) Included in other non-current liabilities.
Summary of Additional amounts recognized in the consolidated statements of (loss) income and cash flows | In addition to the amounts disclosed in notes 18(a) and 18(b), the Company recognized the following amounts in the consolidated statements of income (loss) and cash flows relating to leases during the years ended December 31, 2023 and 2022:
|  | 2023 |  | 2022
Expense and cash flow relating to variable lease payments not included in the measurement of lease liabilities |  | $ | 56,149 |  |  | $ | 48,122 |
Expense and cash flow relating to short-term and low-value leases |  | 8,190 |  |  | 7,973 |

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