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Property, plant and equipment (Tables)
 12 Months Ended
Dec. 31, 2021
Property, plant and equipment [abstract]  
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