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Property, plant and equipment (Tables) | 12 Months Ended
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Dec. 31, 2022
Property, plant and equipment [abstract] |
Schedule 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, 2022 |  | December 31, 2021
Property, plant and equipment owned |  | $ | 70,344 |  |  | $ | 43,855 |
Right-of-use assets |  | 12,017 |  |  | 12,206 |
|  | $ | 82,361 |  |  | $ | 56,061 |
Property, plant and equipment owned:
Net carrying amounts |  | December 31, 2022 |  | December 31, 2021
Computer equipment |  | $ | 1,207 |  |  | $ | 1,599 |
Furniture and fixtures |  | 1,323 |  |  | 762 |
Leasehold improvements |  | 1,550 |  |  | 1,518 |
Production and test equipment |  | 66,264 |  |  | 39,976 |
|  | $ | 70,344 |  |  | $ | 43,855 |
Cost | December 31, 2021 |  | Additions |  | Impairment |  | Transfers |  | Effect of movements in exchange rates |  | December 31, 2022
Computer equipment | $ | 6,852 |  |  | $ | 181 |  |  | $ | — |  |  | $ | (290) |  |  | $ | (2) |  |  | $ | 6,741 |
Furniture and fixtures | 1,914 |  |  | 700 |  |  | — |  |  | (208) |  |  | — |  |  | 2,406 |
Leasehold improvements | 9,450 |  |  | 388 |  |  | — |  |  | (185) |  |  | (3) |  |  | 9,650 |
Production and test equipment | 77,644 |  |  | 32,663 |  |  | (7) |  |  | (1,109) |  |  | 11 |  |  | 109,202 |
| $ | 95,860 |  |  | $ | 33,932 |  |  | $ | (7) |  |  | $ | (1,792) |  |  | $ | 6 |  |  | $ | 127,999 |
During the year ended December 31, 2022, an impairment loss of $7,000 (2021 - $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 (cont'd):
Accumulated depreciation | December 31, 2021 |  | Depreciation |  |  |  |  |  |  |  | Transfers |  | Effect of movements in exchange rates |  | December 31, 2022
Computer equipment | $ | 5,253 |  |  | $ | 574 |  |  |  |  |  |  |  |  | $ | (290) |  |  | $ | (3) |  |  | $ | 5,534 |
Furniture and fixtures | 1,152 |  |  | 139 |  |  |  |  |  |  |  |  | (208) |  |  | — |  |  | 1,083 |
Leasehold improvements | 7,932 |  |  | 353 |  |  |  |  |  |  |  |  | (185) |  |  | — |  |  | 8,100 |
Production and test equipment | 37,668 |  |  | 6,368 |  |  |  |  |  |  |  |  | (1,109) |  |  | 11 |  |  | 42,938 |
| $ | 52,005 |  |  | $ | 7,434 |  |  |  |  |  |  |  |  | $ | (1,792) |  |  | $ | 8 |  |  | $ | 57,655 |
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 related to the acquisition of Ballard Motive Solutions on November 11, 2021.
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 |
Schedule 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).
Net carrying amounts | December 31, 2022 | December 31, 2021
Property | $ | 11,487 |  | $ | 11,837 |
Equipment | 116 |  | 139 |
Vehicle | 414 |  | 230 |
| $ | 12,017 |  | $ | 12,206 |
11. Property, plant and equipment (cont'd): Right-of-use assets (cont'd):
Cost | December 31, 2021 |  | Additions |  | De-recognition |  | Transfer |  | Effect of movements in exchange rates |  | December 31, 2022
Property | $ | 26,427 |  |  | $ | 2,746 |  |  | $ | — |  |  | $ | (341) |  |  | $ | 12 |  |  | $ | 28,844 |
Equipment | 175 |  |  | 13 |  |  | — |  |  | — |  |  | — |  |  | 188 |
Vehicle | 372 |  |  | 290 |  |  | (25) |  |  | — |  |  | — |  |  | 637 |
| $ | 26,974 |  |  | $ | 3,049 |  |  | $ | (25) |  |  | $ | (341) |  |  | $ | 12 |  |  | $ | 29,669 |
Accumulated depreciation | December 31, 2021 |  | Depreciation |  | De-recognition |  |  |  | Transfer |  | Effect of movements in exchange rates |  | December 31, 2022
Property | $ | 14,590 |  |  | $ | 3,108 |  |  | $ | — |  |  |  |  | $ | (341) |  |  | $ | — |  |  | $ | 17,357 |
Equipment | 36 |  |  | 36 |  |  | — |  |  |  |  | — |  |  | — |  |  | 72 |
Vehicle | 142 |  |  | 87 |  |  | (6) |  |  |  |  | — |  |  | — |  |  | 223 |
| $ | 14,768 |  |  | $ | 3,231 |  |  | $ | (6) |  |  |  |  | $ | (341) |  |  | $ | — |  |  | $ | 17,652 |
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 related to the acquisition of Ballard Motive Solutions on November 11, 2021.
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 |

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