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PROPERTY, PLANT AND EQUIPMENT (Tables)
 12 Months Ended
Dec. 31, 2018
Property, plant and equipment [abstract]  
Disclosure of detailed information about property, plant and equipment
 
December 31, 2018
 
Plant and equipment (1)

Mineral properties subject to depletion (3)

Mineral properties not yet subject to depletion (2)(3)(5)

Exploration and evaluation assets

Total

 
$

$

$

$

$

Cost
 
 
 
 
 
Balance, beginning of year
545,090

393,273

121,854

91,579

1,151,796

Additions
102,275

33,371

13,771

956

150,373

Disposals
(15,485
)
—

—

(1,307
)
(16,792
)
Costs written off
(9,998
)
—

—

—

(9,998
)
Change in estimate of close down and restoration provision
—

3,269

—

—

3,269

Transfers
—

33,635

(33,635
)
—

—

Balance, end of year
621,882

463,548

101,990

91,228

1,278,648

 
 
 
 
 
 
Accumulated depreciation
 
 
 
 
 
Balance, beginning of year
(315,261
)
(177,906
)
—

—

(493,167
)
Charge for the year
(44,772
)
(61,414
)
—

—

(106,186
)
Disposals
12,728

 
 
 
12,728

Write off
9,152

—

—

—

9,152

Balance, end of year
(338,153
)
(239,320
)
—

—

(577,473
)
 
 
 
 
 
 
Net book value at December 31, 2018
283,729

224,228

101,990

91,228

701,175

9.
PROPERTY, PLANT AND EQUIPMENT (Continued)

 
December 31, 2017
 
Plant and equipment (1)

Mineral properties subject to depletion(3)

Mineral properties not yet subject to depletion(2)(3)(5)

Exploration and evaluation assets(4)

Total

 
$

$

$

$

$

Cost
 
 
 
 
 
Balance, beginning of year
509,008

306,277

133,560

92,720

1,041,565

Additions
33,738

43,118

33,589

758

111,203

Disposals
(13,555
)
—

—

(1,000
)
(14,555
)
Impairment reversal
24,357

—

—

—

24,357

Property write downs
—

(747
)
—

(899
)
(1,646
)
Change in estimate of close down and restoration provision
(8,458
)
(670
)
—

—

(9,128
)
Transfers
—

45,295

(45,295
)
—

—

Balance, end of year
545,090

393,273

121,854

91,579

1,151,796

 
 
 
 
 
 
Accumulated depreciation
 
 
 
 
 
Balance, beginning of year
(276,170
)
(101,567
)
—

—

(377,737
)
Charge for the year
(50,915
)
(76,339
)
—

—

(127,254
)
Disposals
11,824

—

—

—

11,824

Balance, end of year
(315,261
)
(177,906
)
—

—

(493,167
)
 
 
 
 
 
 
Net book value at December 31, 2017
229,829

215,367

121,854

91,579

658,629


(1) 
Includes assets under construction of $44,858,000 at December 31, 2018 (December 31, 2017 - $17,307,000).

(2) 
Includes assets under construction of $Nil at December 31, 2018 (December 31, 2017 - $3,715,000).

(3) 
We converted Inferred Mineral Resources to Mineral Reserves at our Seabee Gold Operation and correspondingly have transferred $33,635,000 (December 31, 2017 - $45,295,000) from mineral properties not yet subject to depletion to being subject to depletion.

(4) 
On January 16, 2017, we entered into an option agreement with Silver One Resources Inc. ("Silver One") in respect of our Candelaria project in the United States for consideration consisting of $1,000,000 worth of Silver One shares issued on January 20, 2017, and three annual installments of $1,000,000 worth of Silver One shares. Under the terms of this agreement, Silver One has three years to evaluate the Candelaria project. On January 19, 2019, we received the third installment of $1,000,000 worth of Silver One shares.

(5)
We have changed the presentation of the Pitarrilla project in all periods presented in the tables above from exploration and evaluation assets to mineral properties not yet subject to depletion.
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit
A discounted cash flow analysis was performed using a discount rate of 10% and the following estimated metal prices;

9.
PROPERTY, PLANT AND EQUIPMENT (Continued)

 
2017
2018
2019
2020
LT
Silver / oz
$17.93
$18.72
$19.14
$19.53
$19.65
Lead / lb
$1.01
$1.03
$1.02
$0.99
$0.94
Zinc / lb
$1.27
$1.31
$1.24
$1.18
$1.06