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Material accounting policies (Tables)
 12 Months Ended
Dec. 31, 2023
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
20232022
Ballard Motive Solutions100 %100 %
Guangzhou Ballard Power Systems Co., Ltd.100 %100 %
Ballard Power Systems Europe A/S100 %100 %
Ballard Hong Kong Ltd.100 %100 %
Ballard US Inc. 100 %100 %
Ballard Services Inc.100 %100 %
Ballard Fuel Cell Systems Inc.100 %100 %
Ballard Power Corporation100 %100 %
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 improvementsThe shorter of initial term of the respective lease and
estimated useful life
Production and test equipment
4 to 15 years
December 31, 2023December 31, 2022
Property, plant and equipment owned$102,206 $70,344 
Right-of-use assets14,119 12,017 
$116,325 $82,361 
10.    Property, plant and equipment (cont'd):
Property, plant and equipment owned
Net carrying amountsDecember 31, 2023December 31, 2022
Computer equipment$1,405 $1,207 
Furniture and fixtures1,436 1,323 
Leasehold improvements2,245 1,550 
Production and test equipment97,120 66,264 
$102,206 $70,344 
CostDecember 31, 2022AdditionsDisposalsTransfersEffect of movements in exchange ratesDecember 31, 2023
Building$— $936 $— $— $— $936 
Computer equipment6,741 745 — (130)— 7,356 
Furniture and fixtures2,406 328 — — 30 2,764 
Leasehold improvements9,650 1,103 — — 27 10,780 
Production and test equipment109,202 38,102 (111)(1,041)(55)146,097 
$127,999 $41,214 $(111)$(1,171)$2 $167,933 
Accumulated depreciationDecember 31, 2022DepreciationDisposalsImpairmentTransfersEffect of movements in exchange ratesDecember 31, 2023
Building$— $— — $936 $— $— $936 
Computer equipment5,534 491 — — (73)(1)5,951 
Furniture and fixtures1,083 245 — — (12)12 1,328 
Leasehold improvements8,100 431 — — 4 — 8,535 
Production and test equipment42,938 7,132 (23)31 (1,090)(11)48,977 
$57,655 $8,299 $(23)$967 $(1,171)$— $65,727 
During the year ended December 31, 2023, impairment charges of $967,000 (2022 - $7,000) consist primarily of a write-down of assets of $936,000 (2022 - $nil), as the Corporation has decided to suspend investment in a planned facility in China (note 27), and an impairment loss of $31,000 (2022 - $7,000) for production and test equipment.
CostDecember 31, 2021AdditionsImpairmentTransfersEffect of movements in exchange ratesDecember 31, 2022
Computer equipment$6,852 $181 $— $(290)$(2)$6,741 
Furniture and fixtures1,914 700 — (208)— 2,406 
Leasehold improvements9,450 388 — (185)(3)9,650 
Production and test equipment77,644 32,663 (7)(1,109)11 109,202 
$95,860 $33,932 $(7)$(1,792)$6 $127,999 
10.    Property, plant and equipment (cont'd):
Property, plant and equipment owned (cont'd)
Accumulated depreciationDecember 31, 2021DepreciationTransfersEffect of movements in exchange ratesDecember 31, 2022
Computer equipment$5,253 $574 $(290)$(3)$5,534 
Furniture and fixtures1,152 139 (208)— 1,083 
Leasehold improvements7,932 353 (185)— 8,100 
Production and test equipment37,668 6,368 (1,109)11 42,938 
$52,005 $7,434 $(1,792)$8 $57,655 
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 15 years
Right-of-use asset - Office equipment
4 to 7 years
Right-of-use asset - Vehicles
1 to 5 years
Right-of-use assets
The Corporation leases certain assets under lease agreements, comprising primarily of leases of land and buildings, office equipment and vehicles (note 19).
Net carrying amounts included in property, plant and equipmentDecember 31, 2023December 31, 2022
Property$13,691 $11,487 
Equipment70 116 
Vehicle358 414 
$14,119 $12,017 
CostDecember 31, 2022AdditionsDe-recognitionEffect of movements in exchange ratesDecember 31, 2023
Property$28,844 $5,676 $(73)$— $34,447 
Equipment188 — (11)(1)176 
Vehicle637 150 (135)(15)637 
$29,669 $5,826 $(219)$(16)$35,260 
Accumulated depreciationDecember 31, 2022DepreciationDe-recognitionEffect of movements in exchange ratesDecember 31, 2023
Property$17,357 $3,382 $(3)$21 $20,757 
Equipment72 41 (7)— 106 
Vehicle223 109 (58)4 278 
$17,652 $3,532 $(68)$25 $21,141 
CostDecember 31, 2021AdditionsDe-recognitionTransferEffect of movements in exchange ratesDecember 31, 2022
Property$26,427 $2,746 $— $(341)$12 $28,844 
Equipment175 13 — — — 188 
Vehicle372 290 (25)— — 637 
$26,974 $3,049 $(25)$(341)$12 $29,669 
10.    Property, plant and equipment (cont'd):
Right-of-use assets (cont'd)
Accumulated depreciationDecember 31, 2021DepreciationDe-recognitionTransferEffect of movements in exchange ratesDecember 31, 2022
Property$14,590 $3,108 $— $(341)$— $17,357 
Equipment36 36 — — — 72 
Vehicle142 87 (6)— — 223 
$14,768 $3,231 $(6)$(341)$— $17,652 
Schedule 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.
Schedule 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