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Significant accounting policies (Tables) | 12 Months Ended
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Dec. 31, 2018
Corporate Information And Statement Of IFRS Compliance [Abstract] |
Schedule of Subsidiaries | The consolidated financial statements include the accounts of the Corporation and its principal subsidiaries as follows:
|  | Percentage ownership
|  | 2018 |  |  | 2017 |
Guangzhou Ballard Power Systems Co., Ltd. |  | 100 | % |  | 100 | %
Ballard Hong Kong Ltd. |  | 100 | % |  | 100 | %
Protonex Technology Corporation (renamed Ballard Unmanned Systems Inc. as of January 1, 2019) |  | 100 | % |  | 100 | %
Ballard Services Inc. |  | 100 | % |  | 100 | %
Ballard Fuel Cell Systems Inc. |  | 100 | % |  | 100 | %
Ballard Power Systems Europe A/S |  | 100 | % |  | 100 | %
Ballard Power Corporation |  | 100 | % |  | 100 | %
Disclosure of detailed information about property, plant and equipment | The estimated useful lives of property, plant and equipment for current and comparative periods are as follows:
Building under finance lease | 15 years
Computer equipment | 3 to 7 years
Furniture and fixtures | 5 to 14 years
Furniture and fixtures under finance lease | 5 years
Leasehold improvements | The shorter of initial term of the respective lease and
| estimated useful life
Production and test equipment | 4 to 15 years
Production and test equipment under finance lease | 5 years
|  | December 31, |  |  | December 31, |
Net carrying amounts |  | 2018 |  |  | 2017 |
Building under finance lease |  | $ | 5,007 |  |  | $ | 5,819 |
Computer equipment |  | 1,639 |  |  | 1,020 |
Furniture and fixtures |  | 67 |  |  | 155 |
Leasehold improvements |  | 1,019 |  |  | 1,624 |
Production and test equipment |  | 13,888 |  |  | 6,696 |
|  | $ | 21,620 |  |  | $ | 15,314 |
Cost | December 31, 2017 |  |  | Additions |  |  | Disposals |  |  | Effect of movements in exchange rates |  |  | December 31, 2018 |
Building under finance lease | $ | 12,180 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 12,180 |
Computer equipment | 4,787 |  |  | 1,016 |  |  | (215 | ) |  | (4 | ) |  | 5,584 |
Furniture and fixtures | 1,190 |  |  | 6 |  |  | (87 | ) |  | (6 | ) |  | 1,103 |
Leasehold improvements | 8,246 |  |  | 71 |  |  | (363 | ) |  | (18 | ) |  | 7,936 |
Production and test equipment | 36,431 |  |  | 8,932 |  |  | (2,047 | ) |  | (6 | ) |  | 43,310 |
| $ | 62,834 |  |  | $ | 10,025 |  |  | $ | (2,712 | ) |  | $ | (34 | ) |  | $ | 70,113 |
Accumulated depreciation and impairment loss | December 31, 2017 |  |  | Depreciation |  |  | Disposals |  |  | Effect of movements in exchange rates |  |  | December 31, 2018 |
Building under finance lease | $ | 6,361 |  |  | $ | 812 |  |  | $ | — |  |  | $ | — |  |  | $ | 7,173 |
Computer equipment | 3,767 |  |  | 383 |  |  | (200 | ) |  | (5 | ) |  | 3,945 |
Furniture and fixtures | 1,035 |  |  | 60 |  |  | (54 | ) |  | (5 | ) |  | 1,036 |
Leasehold improvements | 6,622 |  |  | 524 |  |  | (211 | ) |  | (18 | ) |  | 6,917 |
Production and test equipment | 29,735 |  |  | 1,299 |  |  | (1,607 | ) |  | (5 | ) |  | 29,422 |
| $ | 47,520 |  |  | $ | 3,078 |  |  | $ | (2,072 | ) |  | $ | (33 | ) |  | $ | 48,493 |
During the year ended December 31, 2018, the Corporation had cash additions of $9,854,000 and non-cash additions of $171,000 related to an adjustment for asset retirement obligations (note 16).
9. | Property, plant and equipment (cont'd):
Cost |  | December 31, 2016 |  |  | Additions |  |  | Disposals |  |  | Transfers |  |  | Effect of movements in exchange rates |  |  | December 31, 2017 |
Building under finance lease |  | $ | 12,180 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 12,180 |
Computer equipment |  | 4,607 |  |  | 390 |  |  | (169 | ) |  | (54 | ) |  | 13 |  |  | 4,787 |
Furniture and fixtures |  | 1,163 |  |  | 32 |  |  | (17 | ) |  | — |  |  | 12 |  |  | 1,190 |
Leasehold improvements |  | 8,794 |  |  | 7 |  |  | (594 | ) |  | — |  |  | 39 |  |  | 8,246 |
Production and test equipment |  | 33,053 |  |  | 2,639 |  |  | (809 | ) |  | 1,532 |  |  | 16 |  |  | 36,431 |
Production and test equipment |  | 2,078 |  |  | — |  |  | — |  |  | (2,078 | ) |  | — |  |  | — |
under finance lease |  |  |  |  |  |  |  |  |  |  |  |
|  | $ | 61,875 |  |  | $ | 3,068 |  |  | $ | (1,589 | ) |  | $ | (600 | ) |  | $ | 80 |  |  | $ | 62,834 |
Accumulated depreciation and impairment loss | December 31, 2016 |  |  | Depreciation |  |  | Impairment loss |  |  | Disposals |  |  | Transfers |  |  | Effect of movements in exchange rates |  |  | December 31, 2017 |
Building under finance lease | $ | 5,549 |  |  | $ | 812 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 6,361 |
Computer equipment | 3,558 |  |  | 365 |  |  | — |  |  | (169 | ) |  | — |  |  | 13 |  |  | 3,767 |
Furniture and fixtures | 978 |  |  | 62 |  |  | — |  |  | (17 | ) |  | — |  |  | 12 |  |  | 1,035 |
Leasehold improvements | 6,606 |  |  | 566 |  |  | — |  |  | (594 | ) |  | — |  |  | 44 |  |  | 6,622 |
Production and test equipment | 28,040 |  |  | 1,366 |  |  | 284 |  |  | (809 | ) |  | 843 |  |  | 11 |  |  | 29,735 |
Production and test equipment | 1,443 |  |  | — |  |  | — |  |  | — |  |  | (1,443 | ) |  | — |  |  | — |
under finance lease |  |  |  |  |  |  |  |  |  |  |  |  |
| $ | 46,174 |  |  | $ | 3,171 |  |  | $ | 284 |  |  | $ | (1,589 | ) |  | $ | (600 | ) |  | $ | 80 |  |  | $ | 47,520 |
Disclosure of recognition and measurement of goodwill and intangible assets | Recognition and measurement
Goodwill | Goodwill arising on the acquisition of subsidiaries is measured at cost less accumulated impairment losses.
Research and development | Expenditure on research activities is recognized in profit or loss as incurred.
| Development expenditure is capitalized only if the expenditure can be measured reliably, the product or process is technically and commercially feasible, future economic benefits are probable and the Corporation intends to and has sufficient resources to complete development and to use or sell the asset. Otherwise, it is recognized in profit or loss as incurred. Subsequent to initial recognition, development expenditure is measured at cost less accumulated amortization and any accumulated impairment losses.
Intangible assets | Intangible assets, including patents, know-how, in-process research and development, trademarks and service marks and software systems that are acquired or developed by the Corporation and have finite useful lives are measured at cost less accumulated amortization and any accumulated impairment losses.
Disclosure of intangible assets with indefinite useful life | The estimated useful lives for current and comparative periods are as follows:
Internally generated fuel cell intangible assets | 5 years
Patents, know-how and in-process research & development | 5 to 20 years
ERP management reporting software system | 7 years
Trademarks and service marks | 15 years
Domain names | 15 years
Customer base and relationships | 10 years
Acquired non-compete agreements | 1 year

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