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Consolidated Statements of Earnings (Loss) - CAD ($) shares in Thousands, $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
Profit or loss [abstract] |  |  |
Revenues | $ 2,976 | $ 2,721 | $ 2,101
Fuel and purchased power | 1,263 | 1,054 | 805
Carbon compliance | 78 | 178 | 163
Gross margin | 1,635 | 1,489 | 1,133
Operations, maintenance, and administration | 521 | 511 | 472
Depreciation and amortization | 599 | 529 | 654
Asset impairment charges | 9 | 648 | 84
Taxes, other than income taxes | 33 | 32 | 33
Net other operating (income) loss | (58) | 8 | (11)
Operating income (loss) | 531 | (239) | (99)
Equity income (loss) | 9 | 9 | 1
Finance lease income | 19 | 25 | 7
Net interest expense | (262) | (245) | (238)
Foreign exchange gain | 4 | 16 | 17
Gain on sale of assets and other | 52 | 54 | 9
Earnings (loss) before income taxes | 353 | (380) | (303)
Income tax expense (recovery) | 192 | 45 | (50)
Net earnings (loss) | 161 | (425) | (253)
Net earnings (loss) attributable to: |  |  |
TransAlta shareholders | 50 | (537) | (287)
Non-controlling interests | 111 | 112 | 34
Net earnings (loss) | 161 | (425) | (253)
Preferred share dividends | 46 | 39 | 49
Net earnings (loss) attributable to common shareholders | $ 4 | $ (576) | $ (336)
Weighted average number of common shares outstanding in the year (in shares) | 271,000 | 271,000 | 275,000
Net earnings (loss) per share attributable to common shareholders, basic (in CAD per share) | $ 0.01 | $ (2.13) | $ (1.22)
Net earnings (loss) per share attributable to common shareholders, diluted (in CAD per share) | $ 0.01 | $ (2.13) | $ (1.22)

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- Definition The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator) divided by the weighted average number of ordinary shares outstanding during the period (the denominator). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 33 -IssueDate 2022-03-24 -Paragraph 66 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=33&code=ifrs-tx-2022-en-r&anchor=para_66&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 33 -IssueDate 2022-03-24 -Paragraph 67 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=33&code=ifrs-tx-2022-en-r&anchor=para_67&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of depreciation and amortisation expense. Depreciation and amortisation are the systematic allocations of depreciable amounts of assets over their useful lives. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2022-03-24 -Paragraph 28 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2022-en-r&anchor=para_28_e&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2022-03-24 -Paragraph B13 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2022-en-r&anchor=para_B13_d&doctype=Appendix&subtype=B -URIDate 2022-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2022-03-24 -Paragraph 23 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2022-en-r&anchor=para_23_e&doctype=Standard -URIDate 2022-03-24 Reference 4: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 102 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_102&doctype=Standard -URIDate 2022-03-24 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 99 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_99&doctype=Standard -URIDate 2022-03-24 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 104 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_104&doctype=Standard -URIDate 2022-03-24 + Details
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