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COST OF SALES | 12 Months Ended
--- | ---
Dec. 31, 2023
Analysis of income and expense [abstract] |
Cost of Sales | Cost of Sales
|  |  | Years ended December 31,
| Notes |  |  | 2023 | 2022
Operating costs 1 |  |  |  | $ | 602.2 |  | $ | 526.6 |
Royalties | 37(b) |  |  | 44.8 |  | 43.8 |
Depreciation expense 2 |  |  |  | 216.0 |  | 240.5 |
|  |  |  | $ | 863.0 |  | $ | 810.9 |
1.Operating costs include mine production, transport and smelter costs, and site administrative expenses. 2.Depreciation expense excludes depreciation related to corporate office assets, which is included in general and administrative expenses. For the year ended December 31, 2023, the Company recognized $14.5 million in cost of sales related to operating below normal capacity at Essakane (December 31, 2022 - $nil).

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- Definition The disclosure of the cost of sales. [Refer: Cost of sales] + 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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