Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2020

The depreciation methods and estimated useful lives for other plant and equipment are as follows:


Classification	Method	Rate or period
Motor Vehicles	Diminishing balance	15%
Office Equipment	Diminishing balance	20%
Computer Hardware	Diminishing balance	30%
Furniture and Fixtures	Diminishing balance	10%
Leasehold Improvements	Straight-line over life of the lease	Various
Lease assets	Straight-line over the shorter of the useful life or the lease term	Various
Other Assets	Diminishing balance	Various


	Cost		Accumulated depletion		Net book value
Balance, December 31, 2018	$	10,744,533	$	(4,926,644)	$	5,817,889
Capital expenditures	549,343		—		549,343

Property acquisitions	2,636		—		2,636
Transfers from exploration and evaluation assets (note 5)	16,204		—		16,204
Change in asset retirement obligations (note 10)	23,894		—		23,894
Divestitures	(2,069)		1,690		(379)
Property swaps	1,773		—		1,773
Impairment	—		(180,000)		(180,000)
Foreign currency translation	(208,017)		89,813		(118,204)
Depletion	—		(725,267)		(725,267)
Balance, December 31, 2019	$	11,128,297	$	(5,740,408)	$	5,387,889
Capital expenditures	275,850		—		275,850


Transfers from exploration and evaluation assets (note 5)	8,585		—		8,585
Change in asset retirement obligations (note 10)	94,994		—		94,994

Property swaps	(1,190)		178		(1,012)
Impairments	—		(2,247,162)		(2,247,162)
Foreign currency translation	(82,860)		120,123		37,263
Depletion	—		(478,859)		(478,859)
Balance, December 31, 2020	$	11,423,676	$	(8,346,128)	$	3,077,548