XML 38 R18.htm IDEA: XBRL DOCUMENT
v3.22.4

Intangible assets | 12 Months Ended
--- | ---
Dec. 31, 2022
Intangible Assets [Abstract] |
Intangible assets | Intangible assets:
| December 31, 2022 |  | December 31, 2021
Intellectual property acquired from UTC | $ | — |  |  | $ | 74 |
ERP management reporting software system | 2,714 |  |  | 3,631 |
Intellectual property acquired from Ballard Motive Solutions (notes 7 and 27) | 2,500 |  |  | 17,083 |
| $ | 5,214 |  |  | $ | 20,788 |
12. Intangible assets (cont'd):
|  | Accumulated | Net carrying
| Cost | amortization | amount
At January 1, 2021 | $ | 59,855 |  | $ | 56,091 |  | $ | 3,764 |
Acquisition of intangible assets | 17,279 |  | — |  | 17,279 |
Additions to intangible assets | 1,543 |  | — |  | 1,543 |
Amortization expense | — |  | 1,798 |  | (1,798) |
At December 31, 2021 | 78,677 |  | 57,889 |  | 20,788 |
Additions to intangible assets | 550 |  | — |  | 550 |
Amortization expense | — |  | 3,107 |  | (3,107) |
Impairment on intangible assets (note 27) | — |  | 13,017 |  | (13,017) |
At December 31, 2022 | $ | 79,227 |  | $ | 74,013 |  | $ | 5,214 |
Acquisition of intangible assets of $17,279,000 in 2021 related to the acquisition of Ballard Motive Solutions. During the year ended December 31, 2022, impairment charges of $13,017,000 were recognized primarily as a result of the post-acquisition restructuring of operations at Ballard Motive Solutions (notes 7 and 27). Additions to intangible assets in 2022 of $550,000 (2021 - $1,543,000) consist primarily of costs to enhance the capabilities of the ERP management reporting software system. Amortization expense on intangible assets is allocated to research and product development expense or general and administration expense depending upon the nature of the underlying assets. During the year ended December 31, 2022, amortization of $3,107,000 (2021 - $1,798,000) was recorded.

X
- Definition Intangible Assets [Abstract] + References No definition available. + Details
Name: | bldp_IntangibleAssetsAbstract
Namespace Prefix: | bldp_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for intangible assets. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2022-03-24 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2022-en-r&doctype=Standard&dita_xref=IAS38_g118-128__IAS38_g118-128_TI -URIDate 2022-03-24 + Details
Name: | ifrs-full_DisclosureOfIntangibleAssetsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration