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SUMMARY OF PRINCIPAL ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2023

SUMMARY OF PRINCIPAL ACCOUNTING POLICIES

Schedule of expected useful lives of property and equipment

​

​	​	​
Buildings		10-20 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

​

​	​	​
Customer-related intangible assets		7-20 years
Trademark	​	20 years
Technical know-how	​	10 years
Computer software	​	1-10 years

Schedule of company's electricity revenue

​

​	​	​	​	​	​	​
​	​	Years Ended December 31,
​		2021		2022		2023
​		$		$		$
Electricity Revenue:	​		​		​
CSI Solar Segment	​	15,302	​	2,256	​	3,273
Recurrent Energy Segment	​	14,118	​	21,579	​	44,842
​	​	29,420	​	23,835	​	48,115

Schedule of disaggregation of revenue

​

​	​	​	​	​	​	​	​	​	​
​	​	Years Ended December 31,
​		2021			2022			2023
​	​	$		​	$		​	$
CSI Solar Segment:	​	​	​	​	​	​	​	​	​
Revenue recognized at a point in time		​	3,881,573	​	​	6,173,338	​	​	6,767,156
Revenue recognized over time		​	271,513	​	​	473,747	​	​	348,817
​	​	​	​	​	​	​	​	​	​
Recurrent Energy Segment:	​	​	​	​	​	​	​	​	​
Revenue recognized at a point in time	​	​	1,068,179	​	​	763,698	​	​	399,826
Revenue recognized over time	​	​	55,904	​	​	57,827	​	​	97,827
​		​	5,277,169	​	​	7,468,610	​	​	7,613,626

Schedule of contract assets and contract liabilities

​

​	​	​	​	​	​	​
​		At December 31,			At December 31,
​	​	2022		​	2023
​	​	$		​	$
Contract Assets		​			​
Accounts receivable, unbilled		​	57,770	​	​	101,435
​	​	​	​	​	​	​
Contract Liabilities		​	​	​	​	​
Advances from customers		​	334,943	​	​	392,308
Other current liabilities	​	​	71,808	​	​	333,500
Other non-current liabilities		​	—	​	​	52,693
​		​	406,751	​	​	778,501

Summary of the Company's other operating income, net

​

​	​	​	​	​	​	​
​	​	Years Ended December 31,
​		2021		2022		2023
​	​	$	​	$	​	$
Government grants	​	(38,468)	​	(59,543)	​	(79,241)
Net (gain) loss on disposal of property, plant and equipment	​	83	​	(4,259)	​	(5,342)
Net (gain) loss on disposal of solar power system	​	(10,091)	​	—	​	244
Weather-related project damages	​	1,408	​	—	​	—
​	​	(47,068)	​	(63,802)	​	(84,339)

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

​

​	​	​	​	​	​
​	​	As of December 31,			​
​		2022		2023	​
​	​	$	​	$	​
Supplier A	​	35,359	​	—	(1)

(1) Not in excess of 10% of total advances to suppliers as of December 31, 2023.

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