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Significant accounting policies (Tables)
 12 Months Ended
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
20212020
Ballard Motive Solutions (Note 7)100 %— %
Guangzhou Ballard Power Systems Co., Ltd.100 %100 %
Ballard Power Systems Europe A/S100 %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 Corporation100 %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 improvementsThe shorter of initial term of the respective lease and
estimated useful life
Production and test equipment
4 to 15 years
December 31,December 31,
20212020
Property, plant and equipment owned$43,855 $36,560 
Right-of-use assets12,206 12,774 
$56,061 $49,334 
December 31,December 31,
Net carrying amounts20212020
Computer equipment$1,599 $1,846 
Furniture and fixtures762 657 
Leasehold improvements1,518 1,558 
Production and test equipment39,976 32,499 
$43,855 $36,560 

CostDecember 31, 2020AdditionsAdditions through AcquisitionImpairmentTransfersEffect of movements in exchange ratesDecember 31, 2021
Computer equipment$6,635 $442 $— $— $(225)$— $6,852 
Furniture and fixtures1,754 164 — — (4)— 1,914 
Leasehold improvements9,196 274 — — (18)(2)9,450 
Production and test equipment66,392 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 depreciationDecember 31, 2020DepreciationTransfersEffect of movements in exchange ratesDecember 31, 2021
Computer equipment$4,789 $654 $(175)$(15)$5,253 
Furniture and fixtures1,097 63 (4)(4)1,152 
Leasehold improvements7,638 331 (18)(19)7,932 
Production and test equipment33,893 4,607 (825)(7)37,668 
$47,417 $5,655 $(1,022)$(45)$52,005 

CostDecember 31, 2019AdditionsDisposalsTransfersEffect of movements in exchange ratesDecember 31, 2020
Computer equipment$5,733 $791 $— $75 $36 $6,635 
Furniture and fixtures1,098 642 — 15 (1)1,754 
Leasehold improvements8,559 440 — 170 27 9,196 
Production and test equipment55,681 10,747 (560)500 24 66,392 
$71,071 $12,620 $(560)$760 $86 $83,977 

Accumulated depreciationDecember 31, 2019DepreciationDisposalsTransfersEffect of movements in exchange ratesDecember 31, 2020
Computer equipment$4,306 $379 $— $75 $29 $4,789 
Furniture and fixtures1,047 25 — 15 10 1,097 
Leasehold improvements7,299 302 — — 37 7,638 
Production and test equipment30,673 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 assetsDecember 31,December 31,
Net carrying amounts20212020
Property$11,837 $12,537 
Equipment139 121 
Vehicle230 116 
$12,206 $12,774 
11.    Property, plant and equipment (cont'd):
Right-of-use assets (cont'd):

CostDecember 31, 2020AdditionsAdditions through acquisitionTransferEffect of movements in exchange ratesDecember 31, 2021
Property$24,665 $1,967 $— $(137)$(68)$26,427 
Equipment149 46 — (22)2 175 
Vehicle208 — 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 depreciationDecember 31, 2020DepreciationTransferEffect of movements in exchange ratesDecember 31, 2021
Property$12,128 $2,633 $(137)$(34)$14,590 
Equipment28 28 (22)2 36 
Vehicle92 54 — (4)142 
$12,248 $2,715 $(159)$(36)$14,768 


CostDecember 31, 2019AdditionsDe-recognitionEffect of movements in exchange ratesDecember 31, 2020
Property$24,568 $— $(46)$143 $24,665 
Equipment84 102 (42)5 149 
Vehicle142 54 — 12 208 
$24,794 $156 $(88)$160 $25,022 

Accumulated depreciationDecember 31, 2019DepreciationDe-recognitionEffect of movements in exchange ratesDecember 31, 2020
Property$9,647 $2,488 $(46)$39 $12,128 
Equipment17 25 (15)1 28 
Vehicle40 46 — 6 92 
$9,704 $2,559 $(61)$46 $12,248 
Disclosure of recognition and measurement of goodwill and intangible assets Recognition and measurement
GoodwillGoodwill arising on the acquisition of subsidiaries is measured at cost less accumulated impairment losses.
Research and developmentExpenditure 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 assetsIntangible 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