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Significant accounting policies (Tables) | 12 Months Ended
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Dec. 31, 2021
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
|  | 2021 | 2020
Ballard Motive Solutions (Note 7) |  | 100 | % | — | %
Guangzhou Ballard Power Systems Co., Ltd. |  | 100 | % | 100 | %
Ballard Power Systems Europe A/S |  | 100 | % | 100 | %
Ballard Hong Kong Ltd. |  | 100 | % | 100 | %
Ballard Unmanned Systems (note 8) |  | 100 | % | 100 | %
Ballard Services Inc. |  | 100 | % | 100 | %
Ballard Fuel Cell Systems Inc. |  | 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:
Computer equipment | 3 to 10 years
Furniture and fixtures | 5 to 10 years
Leasehold improvements | The shorter of initial term of the respective lease and
| estimated useful life
Production and test equipment | 4 to 15 years
|  | 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 |
|  | 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 |
Disclosure of quantitative information about right-of-use assets | Leased assets are depreciated over the shorter of the lease term or their useful lives unless it is reasonably certain that the Corporation will obtain ownership by the end of the lease term.
Right-of-use asset - Property | 1 to 7 years
Right-of-use asset - Office equipment | 4 to 5 years
Right-of-use asset - Vehicles | 1 to 5 years
he 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 |
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, customer contracts and relationships, non-compete agreements, 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:
Acquired patents, know-how and in-process research & development | 5 to 20 years
ERP management reporting software system | 5 to 10 years
Acquired customer contracts and relationships | 7 to 10 years
Acquired non-compete agreements | 1 to 3 years
Domain names | 15 years
Acquired trademarks and service marks | 15 years
Internally generated fuel cell intangible assets | 3 to 5 years

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