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Accounts Receivable And Unbilled Revenue (Tables)

12 Months Ended

Dec. 31, 2024

Disclosure of trade and other receivables and unbilled revenue [abstract]

Summary of Accounts Receivables

Accounts receivable consisted of the following:

		December 31, 2024				December 31, 2023				January 1, 2023
Trade receivables		$	400			$	400			$	339
Less: allowance for doubtful accounts			(11	)			(9	)			(6	)
Trade receivables, net		389					391				333
Other receivables		9					7				4
Accounts receivable		$	398			$	398			$	337

Summary of Aging of Trade Receivables

Aging of trade receivables:

		December 31, 2024				December 31, 2023				January 1, 2023
Current to 90 days		$	308			$	333			$	300
Over 90 days			92				67				39
Trade receivables		$	400			$	400			$	339

Summary of Movement in Allowance For Doubtful Accounts

Movement in allowance for doubtful accounts:

December 31,		2024				2023
Opening balance		$	9			$	6
Impairment provision additions on receivables			2				1
Amounts settled and derecognized during the period		-					2
Closing balance		$	11			$	9

Summary of Movement in unbilled revenue

Movement in unbilled revenue:

December 31,		2024				2023
Opening balance		$	309			$	303
Unbilled revenue recognized			766				1,011
Amounts billed			(753	)			(1,004	)
Transfer of EH Cryo project asset (Note 13)			(161	)			-
Currency translation effects			(2	)			(1	)
Closing balance		$	159			$	309
Current unbilled revenue		$	157			$	174
Non-current unbilled revenue			2				135
Total unbilled revenue		$	159			$	309

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Disclosure of aging of trade receivables explanatory.

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Disclosure of trade and other receivables and unbilled revenue.

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- Definition

The disclosure of trade and other receivables. [Refer: Trade and other receivables]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2024-01-01
-Paragraph 10
-Subparagraph e
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_10_e&doctype=Standard
-URIDate 2024-03-27

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