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Significant Accounting Policies (Tables) | 12 Months Ended
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Dec. 31, 2018
Disclosure Of Significant Accounting Policies [Abstract] |
Schedule of Property, Plant and Equipment Depreciation | Property, plant, and equipment are depreciated as follows:
|  | Expected Life |  | Salvage Value |  |  | Basis of Depreciation
Drilling rig equipment: |  |  |  |  |  |  |  |
– Power & Tubulars |  | 5 years |  | – |  |  | straight-line
– Dynamic |  | 10 years |  | – |  |  | straight-line
– Structural |  | 20 years |  | 10% |  |  | straight-line
Service rig equipment |  | 20 years |  | 10% |  |  | straight-line
Drilling rig spare equipment |  | up to 15 years |  | – |  |  | straight-line
Service rig spare equipment |  | up to 15 years |  | – |  |  | straight-line
Rental equipment |  | up to 15 years |  | 0 to 25% |  |  | straight-line
Other equipment |  | 3 to 10 years |  | – |  |  | straight-line
Light duty vehicles |  | 4 years |  | – |  |  | straight-line
Heavy duty vehicles |  | 7 to 10 years |  | – |  |  | straight-line
Buildings |  | 10 to 20 years |  | – |  |  | straight-line
Schedule of Original Measurement Categories and Carrying Amounts for Each Financial Asset and Liability | The following table shows the original measurement categories and carrying amounts for each financial asset and liability under IAS 39 and the subsequent measurement and carrying amount upon adoption of IFRS 9 as at January 1, 2018.
| Measurement Category | Carrying Amount |
(Stated in thousands of Canadian dollars) | IAS 39 |  | IFRS 9 | IAS 39 |  |  | IFRS 9 |
Financial Assets |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents | Loans and receivables |  | Amortized cost | $ | 65,081 |  |  | $ | 65,081 |
Accounts receivable | Loans and receivables |  | Amortized cost |  | 322,585 |  |  |  | 322,585 |
|  |  |  | $ | 387,666 |  |  | $ | 387,666 |
Financial Liabilities |  |  |  |  |  |  |  |  |  |
Accounts payable and accrued liabilities | Other financial liabilities |  | Amortized cost | $ | 209,625 |  |  | $ | 209,625 |
Long-term debt | Other financial liabilities |  | Amortized cost |  | 1,730,437 |  |  |  | 1,730,437 |
|  |  |  | $ | 1,940,062 |  |  | $ | 1,940,062 |

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- Definition The disclosure of depreciation and amortisation expense. [Refer: Depreciation and amortisation expense] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_10_e&doctype=Standard -URIDate 2017-03-09 + Details
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