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Capital assets (Tables) | 12 Months Ended
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May 31, 2021
Property Plant And Equipment [Abstract] |
Summary of Depreciation Calculation | Capital assets are recorded at cost, net of accumulated amortization and impairment, if any. Amortization for the properties included in our capital assets is calculated using the following terms and methods:
Asset type | Depreciation method | Depreciation term (estimated useful life)
Land | Not depreciated | No term
Production facility | Straight-line | 20 – 30 years
Equipment | Straight-line | 3 – 25 years
Leasehold improvements | Straight-line | Lesser of estimated useful life or lease term
Construction in progress | Not depreciated | No term
Finance lease right-of-use assets | Straight-line | Lesser of the lease term and the useful life of the leased asset
Capital asset consisted of the following:
|  | Land |  |  | Production facility |  |  | Equipment |  |  | Leasehold improvements |  |  | ROU assets under finance lease |  |  | Construction in process |  |  | Total capital assets |
Cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At May 31, 2019 |  | $ | 24,047 |  |  | $ | 168,614 |  |  | $ | 57,755 |  |  | $ | 896 |  |  | $ | — |  |  | $ | 126,338 |  |  | $ | 377,650 |
Additions |  |  | — |  |  |  | 3,342 |  |  |  | 15,691 |  |  |  | 925 |  |  |  | — |  |  |  | 75,557 |  |  |  | 95,515 |
Transfers |  |  | 54 |  |  |  | 27,968 |  |  |  | 81,112 |  |  |  | 11,996 |  |  |  | — |  |  |  | (121,130 | ) |  |  | — |
Disposals |  |  | — |  |  |  | — |  |  |  | (5,339 | ) |  |  | — |  |  |  | — |  |  |  | (4,147 | ) |  |  | (9,486 | )
Impairment |  |  | (11 | ) |  |  | (2,561 | ) |  |  | (34 | ) |  |  | (89 | ) |  |  | — |  |  |  | (1,602 | ) |  |  | (4,297 | )
Effect of foreign exchange |  |  | (2 | ) |  |  | (505 | ) |  |  | (2,117 | ) |  |  | (345 | ) |  |  | — |  |  |  | 1,476 |  |  |  | (1,493 | )
At May 31, 2020 |  |  | 24,088 |  |  |  | 196,858 |  |  |  | 147,068 |  |  |  | 13,383 |  |  |  | — |  |  |  | 76,492 |  |  |  | 457,889 |
Business acquisition |  |  | 5,538 |  |  |  | 55,916 |  |  |  | 35,045 |  |  |  | 1,560 |  |  |  | 35,519 |  |  |  | 46,151 |  |  |  | 179,729 |
Additions |  |  | 261 |  |  |  | 3,236 |  |  |  | 6,284 |  |  |  | 525 |  |  |  | — |  |  |  | 25,773 |  |  |  | 36,079 |
Transfers |  |  | — |  |  |  | 63,159 |  |  |  | 11,189 |  |  |  | — |  |  |  | — |  |  |  | (74,348 | ) |  |  | — |
Disposals |  |  | (5,237 | ) |  |  | — |  |  |  | (513 | ) |  |  | (192 | ) |  |  | — |  |  |  | — |  |  |  | (5,942 | )
ROU Amortization |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (827 | ) |  |  | — |  |  |  | (827 | )
Effect of foreign exchange |  |  | 3,899 |  |  |  | 27,341 |  |  |  | 16,335 |  |  |  | 1,783 |  |  |  | 34 |  |  |  | 11,254 |  |  |  | 60,646 |
At May 31, 2021 |  | $ | 28,549 |  |  | $ | 346,510 |  |  | $ | 215,408 |  |  | $ | 17,059 |  |  | $ | 34,726 |  |  | $ | 85,322 |  |  | $ | 727,574 |
Accumulated amortization: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At May 31, 2019 |  | $ | — |  |  | $ | 5,556 |  |  | $ | 6,469 |  |  | $ | 137 |  |  | $ | — |  |  | $ | — |  |  | $ | 12,162 |
Amortization |  |  | — |  |  |  | 10,134 |  |  |  | 14,551 |  |  |  | 336 |  |  |  | — |  |  |  | — |  |  |  | 25,021 |
At May 31, 2020 |  |  | — |  |  |  | 15,690 |  |  |  | 21,020 |  |  |  | 473 |  |  |  | — |  |  |  | — |  |  |  | 37,183 |
Amortization |  |  | — |  |  |  | 14,007 |  |  |  | 24,996 |  |  |  | 690 |  |  |  | — |  |  |  | — |  |  |  | 39,693 |
At May 31, 2021 |  | $ | — |  |  | $ | 29,697 |  |  | $ | 46,016 |  |  | $ | 1,163 |  |  | $ | — |  |  | $ | — |  |  | $ | 76,876 |
Net book value: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At May 31, 2019 |  | $ | 24,047 |  |  | $ | 163,058 |  |  | $ | 51,286 |  |  | $ | 759 |  |  | $ | — |  |  | $ | 126,338 |  |  | $ | 365,488 |
At May 31, 2020 |  | $ | 24,088 |  |  | $ | 181,168 |  |  | $ | 126,048 |  |  | $ | 12,910 |  |  | $ | — |  |  | $ | 76,492 |  |  | $ | 420,706 |
At May 31, 2021 |  | $ | 28,549 |  |  | $ | 316,813 |  |  | $ | 169,392 |  |  | $ | 15,896 |  |  | $ | 34,726 |  |  | $ | 85,322 |  |  | $ | 650,698 |

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- Definition Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(13)) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229 + Details
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