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Finance costs | 12 Months Ended
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Dec. 31, 2019
Borrowing costs [abstract] |
Finance cost | Finance costs:
For the years ended December 31 | 2019 |  | 2018 |
Finance costs before capitalized interest | $ | 127,282 |  | $ | 95,631 |
Less capitalized interest related to Geismar plant under construction | (2,856 | ) | (1,215 | )
Finance costs | $ | 124,426 |  | $ | 94,416 |
Finance costs are primarily comprised of interest on borrowings and lease obligations, amortization of deferred financing fees and accretion expense associated with site restoration costs.

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- Definition The disclosure of finance cost. [Refer: Finance costs] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_10_e&doctype=Standard -URIDate 2019-03-27 + Details
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