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SUMMARY OF PRINCIPAL ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2022

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 company's electricity revenue

​

​	​	​	​	​	​	​
​	​	Years Ended December 31,
​		2020		2021		2022
​		$		$		$
Electricity Revenue:	​		​		​
CSI Solar Segment	​	9,077	​	15,302	​	2,256
Global Energy Segment	​	629	​	14,118	​	21,579
​	​	9,706	​	29,420	​	23,835

​

Schedule of disaggregation of revenue

​

​	​	​	​	​	​	​	​	​	​
​	​	Years Ended December 31,
​		2020			2021			2022
​	​	$		​	$		​	$
CSI Solar Segment:	​	​	​	​	​	​	​	​	​
Revenue recognized at a point in time		​	2,704,332	​	​	3,881,573	​	​	6,173,338
Revenue recognized over time		​	45,996	​	​	271,513	​	​	473,747
​	​	​	​	​	​	​	​	​	​
Global Energy Segment:	​	​	​	​	​	​	​	​	​
Revenue recognized at a point in time	​	​	687,759	​	​	1,068,179	​	​	763,698
Revenue recognized over time	​	​	38,408	​	​	55,904	​	​	57,827
​		​	3,476,495	​	​	5,277,169	​	​	7,468,610

​

Schedule of contract assets and contract liabilities

​

​	​	​	​	​	​	​
​		​	At December 31,		​	At December 31,
​	​	2021		​	2022
​	​	$		​	$
Contract Assets		​			​
Accounts receivable, unbilled		​	37,244	​	​	57,770
​	​	​	​	​	​	​
Contract Liabilities		​	​	​	​	​
Advances from customers		​	135,512	​	​	334,943
Other current liabilities		​	98,494	​	​	71,808
​		​	234,006	​	​	406,751

​

Summary of the Company's other operating income, net

​

​	​	​	​	​	​	​
​	​	Years Ended December 31,
​		2020		2021		2022
​	​	$	​	$	​	$
Government grants	​	(24,245)	​	(38,468)	​	(59,543)
Net (gain) loss on disposal of property, plant and equipment	​	(253)	​	83	​	(4,259)
Net gain on disposal of solar power system	​	—	​	(10,091)	​	—
(Insurance claims on) weather-related project damages	​	(1,025)	​	1,408	​	—
​	​	(25,523)	​	(47,068)	​	(63,802)

​

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

​

​	​	​	​	​	​
​	​	As of December 31,			​
​		2021		2022	​
​	​	$	​	$	​
Supplier A	​	37,117	​	35,359	​
Supplier B	​	52,257	​	—	(1)
Supplier C	​	36,026	​	—	(1)

(1) Not in excess of 10% of total advances to suppliers as of December 31, 2022.

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Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability.

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