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Finance Lease Receivable (Tables)
 6 Months Ended 12 Months Ended
Jun. 30, 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
 
         
 
  
June 30,
2022
 
  
December 31,
2021
 
  
June 30,
2022
 
  
December 31,
2021
 
Less than one year
  
$
22,628
 
  
$
16,420
 
  
$
20,965
 
  
$
15,248
 
Between one and five years
  
 
91,057
 
  
 
64,739
 
  
 
68,228
 
  
 
49,546
 
Later than five years
  
 
84,454
 
  
 
62,827
 
  
 
49,979
 
  
 
38,564
 
 
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
 
  
$
198,139
 
  
$
143,986
 
  
$
139,172
 
  
$
103,358
 
Less: Unearned finance income
  
 
(58,967
) 
  
 
(40,628
) 
  
 
—  
 
  
 
—  
 
 
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
 
  
$
139,172
 
  
$
103,358
 
  
$
139,172
 
  
$
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
 
 
  
June 30,
2022
 
  
December 31,
2021
 
Balance, January 1
  
$
103,358
 
  
$
64,274
 
Additions
  
 
38,947
 
  
 
40,154
 
Interest income
  
 
5,872
 
  
 
5,417
 
Billings and payments
  
 
(11,487
) 
  
 
(6,597
) 
Currency translation effects
  
 
2,482
 
  
 
110
 
 
  
 
 
 
  
 
 
 
 
  
$
139,172
 
  
$
103,358
 
 
  
 
 
 
  
 
 
 
During the three and six months ended June 30, 2022, the Company recognized nil and $6.6 million of selling profit related to the commencement of finance leases (June 30, 2021 – nil). Additionally, the Company recognized $3.0 million and $5.9 million of interest income on the finance lease receivable (June 30, 2021 – $1.1 million and $2.3 million). Income related to variable lease payments was nominal during the three and six months ended June 30, 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.