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Finance Lease Receivable (Tables)
 3 Months Ended 12 Months Ended
Mar. 31, 2022
Dec. 31, 2021
Text Block [Abstract]    
Summary of Maturity Analysis of Finance Lease Receivable
The value of the finance lease receivable is comprised of the following:
 
     Minimum lease payments and
unguaranteed residual value		      Present value of minimum lease
payments and unguaranteed
residual value		  
         
    
March 31,
2022
      December 31,
2021		     
March 31,
2022
      December 31,
2021		  
Less than one year
   
$
21,981
 
    $ 16,420     
$
20,235
 
    $ 15,248  
Between one and five years
   
 
94,323
 
      64,739     
 
70,944
 
      49,546  
Later than five years
   
 
82,490
 
      62,827     
 
46,378
 
      38,564  
    
 
 
     
 
 
     
 
 
     
 
 
  
    
$
198,794
 
    $ 143,986     
$
137,557
 
    $ 103,358  
Less: Unearned finance income
   
 
(61,237
) 
      (40,628 )    
 
—  
 
      —    
    
 
 
     
 
 
     
 
 
     
 
 
  
    
$
137,557
 
    $ 103,358     
$
137,557
 
    $ 103,358  
    
 
 
     
 
 
     
 
 
     
 
 
  
The value of the finance lease receivable is comprised of the following:
 
 
  
Minimum
lease payments
 
 
Present value of
minimum lease payments
 
December 31,
  
2021
 
 
2020
 
 
2021
 
  
2020
 
Less than one year
   
$
16,420
 
   $ 3,047    
$
15,248
 
    $ 2,928  
Between one and five years
   
 
64,739
 
     42,129    
 
49,546
 
      34,020  
Later than five years
   
 
62,827
 
     45,445    
 
38,564
 
      27,326  
    
 
 
    
 
 
    
 
 
     
 
 
  
    
$
143,986
 
   $ 90,621    
$
103,358
 
    $ 64,274  
Less: unearned finance income
   
 
(40,628
) 
     (26,347 )   
 
—  
 
      —    
    
 
 
    
 
 
    
 
 
     
 
 
  
    
$
103,358
 
   $ 64,274    
$
103,358
 
    $ 64,274  
    
 
 
    
 
 
    
 
 
     
 
 
  
Summary of Reconciliation of Finance Lease
    
March 31,
2022
      December 31,
2021		  
Balance, January 1
   
$
103,358
 
    $ 64,274  
Additions
   
 
38,947
 
      40,154  
Interest income
   
 
2,895
 
      5,417  
Billings and payments
   
 
(5,826
) 
      (6,597 ) 
Currency translation effects
   
 
(1,817
) 
      110  
    
 
 
     
 
 
  
    
$
137,557
 
    $ 103,358  
    
 
 
     
 
 
  
During the three months ended March 31, 2022, the Company recognized $6.6 million of selling profit related to the commencement of finance leases (March 31, 2021 – nil). Additionally, the Company recognized $2.9 million of interest income on the finance lease receivable (March 31, 2021 – $1.1 million). Income related to variable lease payments was nominal during the three months ended March 31, 2022 and 2021.
 
December 31,
   
2021
      2020  
Balance, January 1
   
$
64,274
 
    $ 900  
Additions
   
 
40,154
 
      64,270  
Interest income
   
 
5,417
 
      80  
Billings and payments
   
 
(6,597
) 
      (639 ) 
Currency translation effects
   
 
110
 
      (337 ) 
    
 
 
     
 
 
  
    
$
103,358
 
    $ 64,274  
    
 
 
     
 
 
  
During the year ended December 31, 2021, the Company recognized $6.2 million of selling profit related to the commencement of finance leases (December 31, 2020 – $14.7 million; December 31, 2019 – nil). Additionally, during the twelve months ended 2021, the Company recognized $5.4 million of interest income on the finance lease receivable (December 31, 2020 – $0.1 million; December 31, 2019 – $0.1 million). Income related to variable lease payments was nominal during the years ended December 31, 2021, 2020, and 2
0
19.