Supplemental Cash Flow Information

12 Months Ended

Dec. 31, 2023

NOTE 32. SUPPLEMENTAL CASH FLOW INFORMATION

Changes in working capital and other during the period:


Years ended December 31,	2023		2022
Accounts receivable	$	(70,013)	$	(56,861)
Contract assets		55		(45,169)
Inventories		(20,100)		(78,697)
Work-in-progress related to finance leases		41,986		(5,817)
Finance leases receivable		24,965		(81,049)
Income taxes receivable		6,307		3,097
Prepayments		(5,181)		(35,198)
Net assets held for sale		(2,906)		-
Long-term receivables related to preferred shares		27,954		-
Accounts payable and accrued liabilities and provisions 1		(42,586)		77,875
Income taxes payable		(556)		(11,042)
Deferred revenue		22,336		179,497
Other current liabilities		7,936		-
Foreign currency and other		23,530		(17,954)
Net change in working capital and other	$	13,727	$	(71,318)

The change in accounts payable and accrued liabilities and provisions represents only the portion relating to operating activities.

Cash interest and cash taxes paid and received during the period:


Years ended December 31,	2023		2022
Interest paid – short- and long-term borrowings	$	143,114	$	29,640
Interest paid – lease liabilities		6,789		3,398
Total interest paid	$	149,903	$	33,038
Interest received		36,168		1,269

Taxes paid		56,644		27,813
Taxes received		1,024		5,399

Changes in liabilities arising from financing activities during the period:


Years ended December 31,	2023		2022
Long-term debt, opening balance	$	1,390,325	$	331,422
Debt assumed on Acquisition (Note 6)		-		1,022,112
Changes from financing cash flows		(164,089)		90,973
The effect of changes in foreign exchange rates		(31,557)		(4,099)
Amortization of deferred transaction costs		14,488		4,046
Accretion of Notes discount		10,635		2,070
Debt transaction costs		(4,884)		(56,199)
Long-term debt, closing balance	$	1,214,918	$	1,390,325