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Energy Infrastructure Assets (Tables)
 12 Months Ended
Dec. 31, 2024
Disclosure of detailed information about property, plant and equipment [abstract]  
Summary of Reconciliation of Changes In Carrying Amount of Energy Infrastructure Assets

A reconciliation of the changes in the carrying amount of EI assets was as follows:

 

December 31,

 

2024

 

 

2023

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cost

 

 

 

 

 

 

Balance, January 1

 

$

1,142

 

 

$

1,129

 

Additions

 

 

59

 

 

 

90

 

Disposals1

 

 

(119

)

 

 

(70

)

Currency translation effects

 

 

(23

)

 

 

(7

)

 

 

 

 

 

 

 

Total cost

 

$

1,059

 

 

$

1,142

 

 

 

 

 

 

 

 

Accumulated depreciation

 

 

 

 

 

 

Balance, January 1

 

$

(278

)

 

$

(215

)

Depreciation charge

 

 

(111

)

 

 

(127

)

Impairment

 

 

(1

)

 

 

(1

)

Disposals1

 

 

27

 

 

 

53

 

Currency translation effects

 

 

17

 

 

 

12

 

 

 

 

 

 

 

 

Total accumulated depreciation

 

$

(346

)

 

$

(278

)

Net book value

 

$

713

 

 

$

864

 

 

 

 

 

 

 

 

1 During the first quarter of 2024, disposals include the conversion of a BOOM asset, which was previously accounted for as an operating lease, to a finance lease as a result of a contract modification.
Summary of Maturity Analysis of Finance Lease Receivable

The value of the EI assets – finance leases receivable were comprised of the following:

 

Minimum lease payments and unguaranteed residual value

 

 

Present value of minimum lease payments and unguaranteed residual value

 

 

 

December 31, 2024

 

 

December 31, 2023

 

 

January 1, 2023

 

 

December 31, 2024

 

 

December 31, 2023

 

 

January 1, 2023

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Less than one year

 

$

49

 

 

$

46

 

 

$

54

 

 

$

49

 

 

$

43

 

 

$

44

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Between one and five
   years

 

 

188

 

 

 

129

 

 

 

145

 

 

 

145

 

 

 

106

 

 

 

110

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Greater than five years

 

 

54

 

 

 

90

 

 

 

107

 

 

 

44

 

 

 

55

 

 

 

63

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

$

291

 

 

$

265

 

 

$

306

 

 

$

238

 

 

$

204

 

 

$

217

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Less: Unearned
   interest revenue

 

 

(53

)

 

 

(61

)

 

 

(89

)

 

 

-

 

 

 

-

 

 

 

-

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Closing balance

 

$

238

 

 

$

204

 

 

$

217

 

 

$

238

 

 

$

204

 

 

$

217

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

December 31,

 

2024

 

 

2023

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Opening balance

 

$

204

 

 

$

217

 

Additions1

 

 

87

 

 

 

48

 

Interest revenue

 

 

22

 

 

 

23

 

Payments (principal and interest)

 

 

(73

)

 

 

(59

)

Derecognition on disposal

 

 

-

 

 

 

(24

)

Other

 

 

(2

)

 

 

(2

)

Currency translation effects

 

 

-

 

 

 

1

 

 

 

 

 

 

 

 

Closing balance

 

$

238

 

 

$

204

 

1 During the first quarter of 2024, additions included the conversion of a BOOM asset, which was previously accounted for as an operating lease, to a finance lease as a result of a contract modification.