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Lease Right-Of-Use Assets

12 Months Ended

Dec. 31, 2023

Text Block 1 [Abstract]

Lease Right-Of-Use Assets

NOTE 12. LEASE

RIGHT-OF-USE

ASSETS

A reconciliation of the changes in the carrying amount of lease ROU assets were as follows:


	Land and buildings		Equipment		Total lease right-of-use assets
Cost
December 31, 2022	$	94,107	$	25,058	$	119,165
Additions		22,131		22,287		44,418
Disposal		(15,444)		(7,096)		(22,540)
Lease measurement adjustment		(7,413)		-		(7,413)
Reclassified to assets held for sale (Note 10)		(6,971)		-		(6,971)
Currency translation effects		(1,344)		(262)		(1,606)
December 31, 2023	$	85,066	$	39,987	$	125,053
Accumulated depreciation
December 31, 2022	$	(27,157)	$	(13,636)	$	(40,793)
Depreciation charge		(16,866)		(6,217)		(23,083)
Disposal		10,428		6,583		17,011
Lease measurement adjustment		1,900		-		1,900
Reclassified to assets held for sale (Note 10)		1,065		-		1,065
Currency translation effects		959		101		1,060
December 31, 2023	$	(29,671)	$	(13,169)	$	(42,840)
Net book value – December 31, 2023	$	55,395	$	26,818	$	82,213

	Land and buildings		Equipment		Total lease right-of-use assets
Cost
December 31, 2021	$	58,380	$	24,359	$	82,739
Acquisition (Note 6)		31,192		1,240		32,432
Additions		7,173		4,029		11,202
Disposal		(3,935)		(6,129)		(10,064)
Currency translation effects		1,297		1,559		2,856
December 31, 2022	$	94,107	$	25,058	$	119,165
Accumulated depreciation
December 31, 2021	$	(20,198)	$	(12,654)	$	(32,852)
Depreciation charge		(9,994)		(5,824)		(15,818)
Disposal		3,543		5,731		9,274
Currency translation effects		(508)		(889)		(1,397)
December 31, 2022	$	(27,157)	$	(13,636)	$	(40,793)
Net book value – December 31, 2022	$	66,950	$	11,422	$	78,372

Depreciation of lease ROU assets included in net loss for the year ended December 31, 2023 was $23 million (December 31, 2022 – $16 million), of which $16 million was included in COGS (December 31, 2022 – $13 million) and $7 million was included in SG&A (December 31, 2022 – $3 million).