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Lease Right-of-Use Assets
 12 Months Ended
Dec. 31, 2024
Disclosure of quantitative information about leases for lessee [abstract]  
Lease Right-of-Use Assets

Note 10. 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
ROU assets

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cost

 

 

 

 

 

 

 

 

 

December 31, 2023

 

$

64

 

 

$

30

 

 

$

94

 

Additions

 

 

5

 

 

 

18

 

 

 

23

 

Disposals

 

 

(7

)

 

 

(3

)

 

 

(10

)

Currency translation effects

 

 

(2

)

 

 

(3

)

 

 

(5

)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

December 31, 2024

 

$

60

 

 

$

42

 

 

$

102

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Accumulated depreciation

 

 

 

 

 

 

 

 

 

December 31, 2023

 

$

(22

)

 

$

(10

)

 

$

(32

)

Depreciation charge

 

 

(11

)

 

 

(8

)

 

 

(19

)

Disposals

 

 

2

 

 

 

3

 

 

 

5

 

Currency translation effects

 

 

2

 

 

 

-

 

 

 

2

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

December 31, 2024

 

$

(29

)

 

$

(15

)

 

$

(44

)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Net book value – December 31, 2024

 

$

31

 

 

$

27

 

 

$

58

 

 

 

 

 

 

 

 

 

 

 

 

 

Land and buildings

 

 

Equipment

 

 

Total lease
ROU assets

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cost

 

 

 

 

 

 

 

 

 

January 1, 2023

 

$

69

 

 

$

19

 

 

$

88

 

Additions

 

 

16

 

 

 

17

 

 

 

33

 

Disposals

 

 

(11

)

 

 

(6

)

 

 

(17

)

Lease remeasurement adjustment

 

 

(6

)

 

 

-

 

 

 

(6

)

Reclassified to assets held for sale

 

 

(5

)

 

 

-

 

 

 

(5

)

Currency translation effects

 

 

1

 

 

 

-

 

 

 

1

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

December 31, 2023

 

$

64

 

 

$

30

 

 

$

94

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Accumulated depreciation

 

 

 

 

 

 

 

 

 

January 1, 2023

 

$

(20

)

 

$

(10

)

 

$

(30

)

Depreciation charge

 

 

(12

)

 

 

(5

)

 

 

(17

)

Disposals

 

 

8

 

 

 

5

 

 

 

13

 

Lease remeasurement adjustment

 

 

1

 

 

 

-

 

 

 

1

 

Reclassified to assets held for sale

 

 

1

 

 

 

-

 

 

 

1

 

Currency translation effects

 

 

-

 

 

 

-

 

 

 

-

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

December 31, 2023

 

$

(22

)

 

$

(10

)

 

$

(32

)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Net book value – December 31, 2023

 

$

42

 

 

$

20

 

 

$

62

 

 

 

 

 

 

 

 

 

 

 

Depreciation of lease ROU assets included in net earnings for the year ended December 31, 2024, was $19 million (December 31, 2023 – $17 million), of which $16 million was included in COGS (December 31, 2023 – $11 million) and $3 million was included in SG&A (December 31, 2023 – $6 million).