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Property, Plant And Equipment And Energy Infrastructure Assets
 12 Months Ended
Dec. 31, 2023
Text Block 1 [Abstract]  
Property, Plant And Equipment And Energy Infrastructure Assets
NOTE 11. PROPERTY, PLANT AND EQUIPMENT AND ENERGY INFRASTRUCTURE ASSETS
A reconciliation of the changes in the carrying amount of PP&E and EI assets were as follows:
 
      Land      Building      Equipment      Assets under
construction		      Total
property,
plant and
equipment		      Energy
infrastructure
assets		  
Cost
                  
December 31, 2022
    $ 23,559      $  151,400      $  90,698      $ 4,585      $ 270,242      $ 1,529,166  
Additions
      -        376        2,402        19,040        21,818        121,160  
Reclassification
      120        2,985        13,340        (17,519)        (1,074)        -  
Disposals
      (612)        (7,979)        (17,128)        -        (25,719)        (96,788)  
Reclassified to assets held for sale (Note 10)
      -        (5,880)        (2,331)        -        (8,211)        -  
Currency translation effects
      (421)        (3,990)        (4,787)        2,758        (6,440)        (42,815)  
December 31, 2023
   
$
22,646
 
   
$
136,912
 
   
$
82,194
 
   
$
8,864
 
   
$
250,616
 
   
$
1,510,723
 
Accumulated depreciation
 
December 31, 2022
    $ -      $ (58,666)      $ (59,071)      $ -      $  (117,737)      $ (291,616)  
Depreciation charge
      -        (9,901)        (16,965)        -        (26,866)        (171,932)  
Impairment
      -        -        -        -        -        (1,726)  
Disposals
      -        4,774        11,285        -        16,059        73,393  
Reclassified to assets held for sale (Note 10)
      -        5,880        2,331        -        8,211        -  
Currency translation effects
      -        2,176        4,013        -        6,189        24,826  
December 31, 2023
   
$
-
 
   
$
(55,737)
 
   
$
(58,407)
 
   
$
-
 
   
$
(114,144)
 
   
$
(367,055)
 
Net book value –
                  
December 31, 2023
   
$
    22,646
 
   
$
    81,175
 
   
$
    23,787
 
   
$
     8,864
 
   
$
   136,472
 
   
$
 1,143,668
 
      Land      Building      Equipment      Assets under
construction		      Total
property,
plant and
equipment		      Energy
infrastructure
assets
1
  
Cost
                  
December 31, 2021
    $ 18,411      $ 114,021      $ 64,492      $ 3,068      $ 199,992      $ 839,734  
Acquisition (Note 6)
      4,237        31,864        22,952        1,342        60,395        568,550  
Additions
      -        6        2,001        6,036        8,043        107,797  
Reclassification
      -        885        4,022        (5,314)        (407)        -  
Disposals
      (6)        (1,100)        (1,925)        -        (3,031)        (23,233)  
Currency translation effects
      917        5,724        (844)        (547)        5,250        36,318  
December 31, 2022
    $ 23,559      $  151,400      $ 90,698      $ 4,585      $ 270,242      $ 1,529,166  
Accumulated depreciation
 
December 31, 2021
    $ -      $ (50,087)      $ (53,491)      $ -      $ (103,578)      $ (229,406)  
Depreciation charge
      -        (7,205)        (8,352)        -        (15,557)        (83,289)  
Impairment
      -        -        -        -        -        (1,233)  
Disposals
      -        987        1,827        -        2,814        9,671  
Currency translation effects
      -        (2,361)        945        -        (1,416)        12,641  
December 31, 2022
   
$
-
 
   
$
(58,666)
 
   
$
(59,071)
 
   
$
-
 
   
$
(117,737)
 
   
$
(291,616)
 
Net book value –
                  
December 31, 2022
   
$
 23,559
 
   
$
92,734
 
   
$
 31,627
 
   
$
 4,585
 
   
$
 152,505
 
   
$
 1,237,550
 
1
Certain balances as at December 31, 2022 have been
re-presented
as a result of measurement period adjustments related to the Transaction as required by IFRS 3 “Business Combinations”, refer to Note 6 “Acquisition” for more information.
Depreciation of PP&E and EI assets included in net loss for the year ended December 31, 2023, was $199 million (December 31, 2022 –$99 million), of which $183 million was included in COGS (December 31, 2022 – $95 million) and $16 million was included in SG&A (December 31, 2022 – $4 million).
Impairment of EI assets included in earnings for the year ended December 31, 2023, was $2 million (December 31, 2022 – $1 million).