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Property, plant and equipment | 12 Months Ended
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Dec. 31, 2021
Property, plant and equipment [abstract] |
Property, plant and equipment | Property, plant and equipment:
|  | December 31, |  | December 31,
|  | 2021 |  | 2020
Property, plant and equipment owned |  | $ | 43,855 |  |  | $ | 36,560 |
Right-of-use assets |  | 12,206 |  |  | 12,774 |
|  | $ | 56,061 |  |  | $ | 49,334 |
Property, plant and equipment owned:
|  | December 31, |  | December 31,
Net carrying amounts |  | 2021 |  | 2020
Computer equipment |  | $ | 1,599 |  |  | $ | 1,846 |
Furniture and fixtures |  | 762 |  |  | 657 |
Leasehold improvements |  | 1,518 |  |  | 1,558 |
Production and test equipment |  | 39,976 |  |  | 32,499 |
|  | $ | 43,855 |  |  | $ | 36,560 |
Cost | December 31, 2020 |  | Additions |  | Additions through Acquisition |  | Impairment |  | Transfers |  | Effect of movements in exchange rates |  | December 31, 2021
Computer equipment | $ | 6,635 |  |  | $ | 442 |  |  | $ | — |  |  | $ | — |  |  | $ | (225) |  |  | $ | — |  |  | $ | 6,852 |
Furniture and fixtures | 1,754 |  |  | 164 |  |  | — |  |  | — |  |  | (4) |  |  | — |  |  | 1,914 |
Leasehold improvements | 9,196 |  |  | 274 |  |  | — |  |  | — |  |  | (18) |  |  | (2) |  |  | 9,450 |
Production and test equipment | 66,392 |  |  | 12,278 |  |  | 16 |  |  | (263) |  |  | (775) |  |  | (4) |  |  | 77,644 |
| $ | 83,977 |  |  | $ | 13,158 |  |  | $ | 16 |  |  | $ | (263) |  |  | $ | (1,022) |  |  | $ | (6) |  |  | $ | 95,860 |
During 2021, additions through acquisition of property, plant and equipment relate to the acquisition of Arcola (Ballard Motive Solutions) on November 11, 2021 (note 7). During the year ended December 31, 2021, an impairment loss of $263,000 was recorded for production and test equipment that was never placed in service and was determined not required to support the Corporation's future manufacturing or testing capabilities. 11. Property, plant and equipment (cont'd): Property, plant and equipment owned (owned):
Accumulated depreciation | December 31, 2020 |  | Depreciation |  |  |  |  |  |  |  | Transfers |  | Effect of movements in exchange rates |  | December 31, 2021
Computer equipment | $ | 4,789 |  |  | $ | 654 |  |  |  |  |  |  |  |  | $ | (175) |  |  | $ | (15) |  |  | $ | 5,253 |
Furniture and fixtures | 1,097 |  |  | 63 |  |  |  |  |  |  |  |  | (4) |  |  | (4) |  |  | 1,152 |
Leasehold improvements | 7,638 |  |  | 331 |  |  |  |  |  |  |  |  | (18) |  |  | (19) |  |  | 7,932 |
Production and test equipment | 33,893 |  |  | 4,607 |  |  |  |  |  |  |  |  | (825) |  |  | (7) |  |  | 37,668 |
| $ | 47,417 |  |  | $ | 5,655 |  |  |  |  |  |  |  |  | $ | (1,022) |  |  | $ | (45) |  |  | $ | 52,005 |
Cost | December 31, 2019 |  | Additions |  | Disposals |  | Transfers |  | Effect of movements in exchange rates |  | December 31, 2020
Computer equipment | $ | 5,733 |  |  | $ | 791 |  |  | $ | — |  |  | $ | 75 |  |  | $ | 36 |  |  | $ | 6,635 |
Furniture and fixtures | 1,098 |  |  | 642 |  |  | — |  |  | 15 |  |  | (1) |  |  | 1,754 |
Leasehold improvements | 8,559 |  |  | 440 |  |  | — |  |  | 170 |  |  | 27 |  |  | 9,196 |
Production and test equipment | 55,681 |  |  | 10,747 |  |  | (560) |  |  | 500 |  |  | 24 |  |  | 66,392 |
| $ | 71,071 |  |  | $ | 12,620 |  |  | $ | (560) |  |  | $ | 760 |  |  | $ | 86 |  |  | $ | 83,977 |
Accumulated depreciation | December 31, 2019 |  | Depreciation |  | Disposals |  | Transfers |  | Effect of movements in exchange rates |  | December 31, 2020
Computer equipment | $ | 4,306 |  |  | $ | 379 |  |  | $ | — |  |  | $ | 75 |  |  | $ | 29 |  |  | $ | 4,789 |
Furniture and fixtures | 1,047 |  |  | 25 |  |  | — |  |  | 15 |  |  | 10 |  |  | 1,097 |
Leasehold improvements | 7,299 |  |  | 302 |  |  | — |  |  | — |  |  | 37 |  |  | 7,638 |
Production and test equipment | 30,673 |  |  | 3,053 |  |  | (512) |  |  | 670 |  |  | 9 |  |  | 33,893 |
| $ | 43,325 |  |  | $ | 3,759 |  |  | $ | (512) |  |  | $ | 760 |  |  | $ | 85 |  |  | $ | 47,417 |
Right-of-use assets: The Corporation leases certain assets under lease agreements, comprising primarily of leases of land and buildings, office equipment and vehicles (note 19).
Right-of-use assets | December 31, | December 31,
Net carrying amounts | 2021 | 2020
Property | $ | 11,837 |  | $ | 12,537 |
Equipment | 139 |  | 121 |
Vehicle | 230 |  | 116 |
| $ | 12,206 |  | $ | 12,774 |
11. Property, plant and equipment (cont'd): Right-of-use assets (cont'd):
Cost | December 31, 2020 |  | Additions |  | Additions through acquisition |  | Transfer |  | Effect of movements in exchange rates |  | December 31, 2021
Property | $ | 24,665 |  |  | $ | 1,967 |  |  | $ | — |  |  | $ | (137) |  |  | $ | (68) |  |  | $ | 26,427 |
Equipment | 149 |  |  | 46 |  |  | — |  |  | (22) |  |  | 2 |  |  | 175 |
Vehicle | 208 |  |  | — |  |  | 174 |  |  | — |  |  | (10) |  |  | 372 |
| $ | 25,022 |  |  | $ | 2,013 |  |  | $ | 174 |  |  | $ | (159) |  |  | $ | (76) |  |  | $ | 26,974 |
During 2021, additions through acquisition of right-of-use assets relate to the acquisition of Arcola (Ballard Motive Solutions) on November 11, 2021 (note 7).
Accumulated depreciation | December 31, 2020 |  | Depreciation |  |  |  | Transfer |  | Effect of movements in exchange rates |  | December 31, 2021
Property | $ | 12,128 |  |  | $ | 2,633 |  |  |  |  | $ | (137) |  |  | $ | (34) |  |  | $ | 14,590 |
Equipment | 28 |  |  | 28 |  |  |  |  | (22) |  |  | 2 |  |  | 36 |
Vehicle | 92 |  |  | 54 |  |  |  |  | — |  |  | (4) |  |  | 142 |
| $ | 12,248 |  |  | $ | 2,715 |  |  |  |  | $ | (159) |  |  | $ | (36) |  |  | $ | 14,768 |
Cost | December 31, 2019 |  | Additions |  | De-recognition |  | Effect of movements in exchange rates |  | December 31, 2020
Property | $ | 24,568 |  |  | $ | — |  |  | $ | (46) |  |  | $ | 143 |  |  | $ | 24,665 |
Equipment | 84 |  |  | 102 |  |  | (42) |  |  | 5 |  |  | 149 |
Vehicle | 142 |  |  | 54 |  |  | — |  |  | 12 |  |  | 208 |
| $ | 24,794 |  |  | $ | 156 |  |  | $ | (88) |  |  | $ | 160 |  |  | $ | 25,022 |
Accumulated depreciation | December 31, 2019 |  | Depreciation |  | De-recognition |  | Effect of movements in exchange rates |  | December 31, 2020
Property | $ | 9,647 |  |  | $ | 2,488 |  |  | $ | (46) |  |  | $ | 39 |  |  | $ | 12,128 |
Equipment | 17 |  |  | 25 |  |  | (15) |  |  | 1 |  |  | 28 |
Vehicle | 40 |  |  | 46 |  |  | — |  |  | 6 |  |  | 92 |
| $ | 9,704 |  |  | $ | 2,559 |  |  | $ | (61) |  |  | $ | 46 |  |  | $ | 12,248 |

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