XML 44 R14.htm IDEA: XBRL DOCUMENT v3.22.0.1
Expenses by Nature
12 Months Ended
Dec. 31, 2021
Analysis of income and expense [abstract]  
Expenses by Nature Expenses by Nature
Fuel and purchased power and operations, maintenance and administrative ("OM&A") expenses classified by nature are
as follows:
Year ended Dec. 31202120202019
 Fuel and
purchased
power
OM&AFuel and
purchased
power
OM&AFuel and
purchased
power
OM&A
Gas fuel costs(1)
306  159 — 133 — 
Coal fuel costs(1)(2)
164  269 — 310 — 
Royalty, land lease, other direct costs19  20 — 21  
Purchased power339  163 — 246 — 
Mine depreciation(3)
190  144 — 119 — 
Salaries and benefits36 234 50 235 52 228 
Other operating expenses(4)
 277 — 237 — 247 
Total1,054 511 805 472 881 475 
(1) During 2021, fuel costs have been split to show natural gas and coal fuel costs separately within the above table and carbon compliance costs have been reclassified from fuel and purchased power to a separate line called carbon compliance costs on the Consolidated Statements of Earnings (Loss). Prior periods have been adjusted to reflect these reclassifications.
(2) Included in coal fuel costs for 2021 was $17 million related to the impairment of coal inventory recorded during 2021 (2020 — $15 million). Refer to Note 17 for further details.
(3) Included in mine depreciation for 2021 was $48 million related to the mine depreciation that was initially recorded in the standard cost of coal inventory and then subsequently impaired during 2021 (2020 — $22 million) . Refer to Note 17 for further details.
(4) Included in OM&A costs for 2021 was $28 million related to the write-down of parts and material inventory related to the Highvale mine and coal operations at our natural gas converted facilities. Refer to Note 17 for further details.