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Significant accounting policies (Tables)
 12 Months Ended
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