10. Property, Plant and Equipment


	Machinery and equipment		Land and buildings		Furniture and other equipment		Assets under lease		Capital work in progress - Lindero		Capital work in progress - Other		Total
COST
Balance at December 31, 2019 (Restated) note 4(t)ii)	$	75,246	$	159,732	$	16,083	$	35,671	$	216,482	$	6,424	$	509,638
Additions		5,190		473		1,427		2,715		45,688		3,645		59,138
Changes in closure and reclamation		682		-		-		-		-		-		682
Disposals		(750)		-		(109)		(885)		-		-		(1,744)
Transfers		29,636		51,547		2,096		-		(75,100)		(8,179)		-
Balance at December 31, 2020	$	110,004	$	211,752	$	19,497	$	37,501	$	187,070	$	1,890	$	567,714

ACCUMULATED DEPRECIATION
Balance at December 31, 2019	$	42,214	$	78,360	$	7,402	$	6,006	$	-	$	-	$	133,982
Disposals		(618)		-		(100)		(408)		-		-		(1,126)
Depreciation		6,701		13,161		2,842		6,744		-		-		29,448
Balance at December 31, 2020	$	48,297	$	91,521	$	10,144	$	12,342	$	-	$	-	$	162,304

Net Book Value at December 31, 2020	$	61,707	$	120,231	$	9,353	$	25,159	$	187,070	$	1,890	$	405,410


	Machinery and equipment		Land and buildings		Furniture and other equipment		Assets under lease 1		Capital work in progress - Lindero		Capital work in progress - Other		Total
										(Restated)
COST
Balance at December 31, 2018	$	74,188	$	141,318	$	11,066	$	13,411	$	52,964	$	6,140	$	299,087
Initial adoption IFRS 16		-		-		-		7,316		-		-		7,316
Balance at January 1, 2019		74,188		141,318		11,066		20,727		52,964		6,140		306,403
Additions		1,185		714		3,464		14,944		174,164		9,718		204,189
Changes in closure and reclamation		171		-		-		-		-		-		171
Disposals		(1,038)		-		(87)		-		-		-		(1,125)
Transfers		740		17,700		1,640		-		(10,646)		(9,434)		-
Balance at December 31, 2019 (Restated)		75,246		159,732		16,083		35,671		216,482		6,424		509,638

ACCUMULATED DEPRECIATION
Balance at December 31, 2018	$	35,843	$	65,547	$	5,390	$	107	$	-	$	-	$	106,887
Disposals		(746)		-		(79)		-		-		-		(825)
Depreciation		7,117		12,813		2,091		5,899		-		-		27,920
Balance at December 31, 2019 (Restated)	$	42,214	$	78,360	$	7,402	$	6,006	$	-	$	-	$	133,982

Net Book Value at December 31, 2019 (Restated)	$	33,032	$	81,372	$	8,681	$	29,665	$	216,482	$	6,424	$	375,656

(1)

The Company leases equipment that was previously classified as a finance lease under IAS 17. On January 1, 2019, the Company adopted IFRS 16, Leases, and the equipment purchased under finance leases were classified as right-of-use assets. The carrying amount of $13,411 and the related lease liability of $8,767 were determined based on the carrying amount of these assets and their related lease liability immediately before the effective date of IFRS 16.