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SUMMARY OF PRINCIPAL ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2020

SUMMARY OF PRINCIPAL ACCOUNTING POLICIES

Schedule of expected useful lives of property and equipment

​

​	​	​
Buildings		20 years
Leasehold improvements		Over the shorter of the lease term or their estimated useful lives
Machinery	​	5-10 years
Furniture, fixtures and equipment	​	5 years
Motor vehicles		5 years

Schedule of useful life intangible assets

​

​	​	​
Technical know-how		10 years
Computer software	​	1-10 years

Schedule of disaggregation of revenue

The following table represents a disaggregation of revenue recognized at a point in time or over time (Comparative period financial information for 2018 and 2019 by reportable segment has been recast to conform to current presentation. Refer to Note 22 for further information.):

​

​	​	​	​	​	​	​	​	​	​
​	​	Years Ended December 31,
​		2018			2019			2020
CSI Solar Segment:	​	​	​	​	​	​	​	​	​
Revenue recognized at a point in time		$	2,232,424		$	2,210,459		$	2,704,332
Revenue recognized over time		​	84,843		​	271,389		​	45,996
​	​	​	​	​	​	​	​	​	​
Global Energy Segment:	​	​	​	​	​	​	​	​	​
Revenue recognized at a point in time	​	​	1,406,196	​	​	696,326	​	​	687,759
Revenue recognized over time	​	​	21,049	​	​	22,409	​	​	38,408
​		​	3,744,512		​	3,200,583		​	3,476,495

Schedule of contract assets and contract liabilities

​

​	​	​	​	​	​	​
​		​	At December 31,		​	At December 31,
​	​	2019		​	2020
Contract Assets		​			​
Accounts receivable, unbilled		$	15,256		$	28,461
​	​	​	​	​	​	​
Contract Liabilities		​	​		​	​
Advances from customers		​	134,806		​	189,470
Other current liabilities		​	20,917		​	35,012
​		​	155,723		​	224,482

Summary of the Company's other operating income, net

​

​	​	​	​	​	​	​
​	​	Years Ended December 31,
​		2018		2019		2020
​	​	$	​	$	​	$
Net gain on disposal of solar power system	​	(36,098)	​	(1,666)	​	—
Net (gain) loss on disposal of property, plant and equipment	​	2,565	​	1,227	​	(253)
Government grants	​	(11,013)	​	(10,097)	​	(24,245)
Business interruption insurance compensation	​	—	​	—	​	(1,025)
​	​	(44,546)	​	(10,536)	​	(25,523)

Schedule of gross prepayments made to individual suppliers in excess of 10% of total advances to suppliers

​

​	​	​	​	​
​	​	Years Ended December 31,
​		2019		2020
​	​	$	​	$
Supplier A	​	—	(1)	43,821

(1)No individual supplier is in excess of 10% of total advances to suppliers in 2019.

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