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Finance Leases Receivable (Tables)
12 Months Ended
Dec. 31, 2023
Text Block 1 [Abstract]  
Summary of Maturity Analysis of Finance Lease Receivable
The value of the finance leases receivable were c
o
mprised of the following:
 
    Minimum lease payments and
unguaranteed residual value
     Present value of minimum lease payments 
and unguaranteed residual value 
 
December 31,
 
2023
    2022     
     2023
         2022  
Less than one year
 
$
60,832
 
  $ 73,614     
$
56,982
 
  $ 60,020  
Between one and five years
 
 
170,174
 
    196,314     
 
140,307
 
    149,052  
Later than five years
 
 
119,354
 
    144,482     
 
72,250
 
    85,432  
 
$
350,360
 
  $ 414,410     
$
269,539
 
  $ 294,504  
Less: Unearned finance income
 
 
(80,821)
 
    (119,906)     
 
-
 
    -  
 
$
   269,539
 
  $    294,504     
$
   269,539
 
  $    294,504  
Summary of Reconciliation of Finance Lease

December 31,
 
  
 
 
  
 
  
     2023
 
 
     2022

Opening balance
      
$
294,504
 
  $ 103,358  
Acquisition (Note 6)
      
 
-
 
    110,097  
Additions
      
 
64,112
 
    86,602  
Interest income
      
 
30,203
 
    14,801  
Billings and payments
      
 
(79,619)
 
    (33,740)  
Derecognition
      
 
(33,353)
 
    -  
Other
      
 
(2,254)
 
    -  
Currency translation effects
 
 
 
 
 
 
 
 
  
 
(4,054)
 
    13,386  
Closing balance
      
$
 
269,539
 
  $
 
 
294,504