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Supplemental Information
 12 Months Ended
Dec. 31, 2022
Additional information [abstract]  
Supplemental Information SUPPLEMENTAL INFORMATION
Changes in Non-Cash Working Capital Items
Years Ended December 31
2022 2021 
Trade and other receivables$(55,076)$(65,932)
Trade and other payables90,712 34,737 
$35,636 $(31,195)
Changes in non-cash working capital related to:
Operating activities$26,072 $(26,582)
Investing activities9,401 (2,797)
Transfers from equity4,791 — 
Foreign currency translation on non-cash working capital(4,628)(1,816)
$35,636 $(31,195)

Income Statement Presentation

Baytex's consolidated statements of income and comprehensive income are prepared primarily according to the nature of expense, with the exception of employee compensation costs which are included in both operating expense and general and administrative expense line items.

The following table details the amount of total employee compensation costs included in the operating expense and general and administrative expense.
Years Ended December 31
2022 2021 
Operating$11,814 $11,053 
General and administrative35,935 29,538 
Total employee compensation costs$47,749 $40,591