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Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2020

Accounting Policies [Abstract]

Schedule of Consolidated Entities

The Company consolidates the financial results of the following entities, which the Company controls:

Subsidiaries

Jurisdiction of incorporation

Incorporation date

Ownership interest (ii)

Cronos Israel G.S. Cultivation Ltd.(i)

Israel

February 4, 2018

70%

Cronos Israel G.S. Manufacturing Ltd.(i)

Israel

September 4, 2018

90%

Cronos Israel G.S. Store Ltd.(i)

Israel

June 28, 2018

90%

Cronos Israel G.S. Pharmacy Ltd.(i)

Israel

February 15, 2018

90%

(i)These Israeli entities are collectively referred to as “Cronos Israel.”

(ii)“Ownership interest” is defined as the proportionate share of net income to which the Company is entitled; equity interest may differ from ownership interest as described herein.

Schedule of Intangible Assets Amortization Methods and Rates

Intangible assets with finite useful lives are amortized over their estimated useful lives using the following methods and rates:

			Method						Rate
Software			Straight-line						5 years
Enterprise resource planning (“ERP”) software			Straight-line						5 years
Health Canada licenses			Straight-line						Useful life of corresponding facilities
Israeli codes(i)			Straight-line						Useful life of corresponding facilities

(i)    The preliminary licenses granted to Kibbutz Gan Shmuel (the Cronos Israel joint venture partner) by the Medical Cannabis Unit of the Israeli Ministry of Health in early 2017 (the “Israeli codes”) were transferred by non-controlling interests to Cronos Israel in exchange for equity interests in the Cronos Israel entities specified above.

Intangible assets are comprised of the following items:

			Weighted average amortization period (in years)						As of December 31, 2020
									Cost						Accumulated amortization						Impairment charges						Net
Software			5						$	610					$	(291)					$	—					$	319
ERP system			5						3,955						(274)						—						3,681
Health Canada licenses			17						7,526						(1,254)						—						6,272
Lord JonesTM brand			N/A						64,000						—						(5,000)						59,000
Trademarks			N/A						148						—						—						148
Israeli codes(i)			25						322						(22)						—						300
									$	76,561					$	(1,841)					$	(5,000)					$	69,720

(i)The Israeli codes were transferred by non-controlling interests to Cronos Israel in exchange for their equity interests in the Cronos Israel entities specified above.

			Weighted average amortization period (in years)						As of December 31, 2019
									Cost						Accumulated amortization						Net
Software			5						$	541					$	(202)					$	339
Health Canada licenses			17						7,387						(821)						6,566
Lord JonesTM brand			N/A						64,000						—						64,000
Trademarks			N/A						36						—						36
Israeli codes(i)			25						298						(4)						294
									$	72,262					$	(1,027)					$	71,235

(i)The Israeli codes were transferred by non-controlling interests to Cronos Israel in exchange for their equity interests in the Cronos Israel entities specified above.

Schedule of Property, Plant & Equipment, Useful Lives

Depreciation is computed using the straight-line method over the estimated useful lives of the assets as follows:

Rate

Building

15 to 25 years

Furniture and equipment

5 to 7 years

Computer equipment

5 years

Leasehold improvements

Lesser of term of lease and useful life

Equipment under finance lease

Lesser of term of lease and useful life

Property, plant and equipment, net consisted of the following:

			As of December 31,
						2020						2019
Cost
Land						$	3,197					$	3,071
Building						158,586						149,690
Furniture and equipment						18,824						10,079
Computer equipment						710						526
Leasehold improvements						3,740						1,758
Construction in progress						20,837						3,569
Less: accumulated depreciation and amortization						(18,295)						(8,745)
Balance as of December 31						$	187,599					$	159,948

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