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Finance Lease Receivable | 12 Months Ended
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Dec. 31, 2022
Text Block 1 [Abstract] |
Disclosure Of Finance Lease Receivable Explanatory | NOTE 12. FINANCE LEASES RECEIVABLE The Company has entered into finance lease arrangements for certain of its energy infrastructure assets, with initial terms ranging from three to 10 years. 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 |
December 31, |  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |
Less than one year |  | $ | 73,614 |  |  | $ | 16,420 |  |  | $ | 60,020 |  |  | $ | 15,248 |
Between one and five years |  |  | 196,314 |  |  |  | 64,739 |  |  |  | 149,052 |  |  |  | 49,546 |
Later than five years |  |  | 144,482 |  |  |  | 62,827 |  |  |  | 85,432 |  |  |  | 38,564 |
|  | $ | 414,410 |  |  | $ | 143,986 |  |  | $ | 294,504 |  |  | $ | 103,358 |
Less: Unearned finance income |  |  | (119,906) |  |  |  | (40,628) |  |  |  | - |  |  |  | - |
|  | $ | 294,504 |  |  | $ | 103,358 |  |  | $ | 294,504 |  |  | $ | 103,358 |
December 31, |  |  |  |  |  |  |  | 2022 |  |  | 2021 |
Balance, January 1 |  |  |  |  |  |  |  |  |  | $ | 103,358 |  |  | $ | 64,274 |
Acquisition (Note 7) |  |  |  |  |  |  |  |  |  |  | 110,097 |  |  |  | - |
Additions |  |  |  |  |  |  |  |  |  |  | 86,602 |  |  |  | 40,154 |
Interest income |  |  |  |  |  |  |  |  |  |  | 14,801 |  |  |  | 5,417 |
Billings and payments |  |  |  |  |  |  |  |  |  |  | (33,740) |  |  |  | (6,597) |
Currency translation effects |  |  |  |  |  |  |  |  |  |  | 13,386 |  |  |  | 110 |
Closing balance |  |  |  |  |  |  |  |  |  | $ | 294,504 |  |  | $ | 103,358 |
For the years ended December 31, 2022 and 2021 the Company recognized selling profit related to the commencement of finance leases of $ 17.5 million and $ 6.2 million, respectively. Additionally, the Company recognized $ 14.8 million and $5.4 million of interest income on the finance leases receivable, during the years ended December 31, 2022 and 2021. Income related to variable lease payments was nominal during the years ended December 31, 2022 and 2021. The average interest rates implicit in the leases are fixed at the contract date for the entire lease term. At December 31, 2022, the average interest rate was 9.4 percent per annum (December 31, 2021 – 8.0 percent). The finance leases receivables at the end of reporting period are neither past due nor impaired.

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