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PLANT AND EQUIPMENT, MINE DEVELOPMENT AND CONSTRUCTION IN PROGRESS | 12 Months Ended
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Dec. 31, 2017
PLANT AND EQUIPMENT, MINE DEVELOPMENT AND CONSTRUCTION IN PROGRESS |
PLANT AND EQUIPMENT, MINE DEVELOPMENT AND CONSTRUCTION IN PROGRESS | NOTE 6 PLANT AND EQUIPMENT, MINE DEVELOPMENT AND CONSTRUCTION IN PROGRESS As of December 31, 2017 and 2016, property and equipment consisted of the following:
|  | December 31, 2017 |  | December 31, 2016
Land |  | $ | 8,699 |  | $ | 8,699
Plant and equipment |  |  | 43,257 |  |  | 8,505
Construction-in-progress |  |  | 8,178 |  |  | 2,812
Subtotal |  | $ | 60,134 |  | $ | 20,016
Less: accumulated depreciation |  |  | (9,088) |  |  | (5,764)
|  | $ | 51,046 |  | $ | 14,252
Construction-in-progress included the following costs:
|  | December 31, 2017 |  | December 31, 2016
Gold Bar project |  | $ | 6,011 |  | $ | —
Black Fox mine |  |  | 67 |  |  | —
El Gallo 2 project |  |  | 2,100 |  |  | 2,812
|  | $ | 8,178 |  | $ | 2,812
The Gold Bar project construction-in-progress includes deposits for long-lived capital equipment and expenditures for mobilization, design and engineering, and earthwork. El Gallo 2 project construction-in-progress includes certain equipment which has not been delivered in 2017. In 2017, an impairment charge of $0.7 million was recorded against this equipment to reflect the decline in fair value. It is uncertain if and when this equipment can be utilized in current operations. In the second quarter of 2016, the Company reached an agreement with a separate contractor, whereby the Company was refunded its equivalent deposit less costs incurred for the equipment design. The total amount of the deposit was $1.5 million, of which $1.0 million was refunded. The remaining $0.5 million was recorded under development costs in the Consolidated Statement of Operations and Comprehensive Income (Loss) for 2016.

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- Definition he entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures. In addition, the disclosure for mine development and construction in progress. + References No definition available. + Details
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