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Supplemental Information | 12 Months Ended
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Dec. 31, 2018
Disclosure Of Supplemental Information [Abstract] |
Supplemental Information | NOTE 25. SUPPLEMENTAL INFORMATION Components of changes in non-cash working capital balances are as follows:
|  | 2018 |  |  | 2017 |
Accounts receivable |  | $ | (32,709 | ) |  | $ | (41,309 | )
Inventory |  |  | (7,504 | ) |  |  | (3,902 | )
Accounts payable and accrued liabilities |  |  | 23,225 |  |  |  | (30,158 | )
|  | $ | (16,988 | ) |  | $ | (75,369 | )
Pertaining to: |  |  |  |  |  |  |  |
Operations |  | $ | (17,880 | ) |  | $ | (67,380 | )
Investments |  | $ | 892 |  |  | $ | (7,989 | )
The components of accounts receivable are as follows:
|  | 2018 |  |  | 2017 |
Trade |  | $ | 264,589 |  |  | $ | 178,433 |
Accrued trade |  |  | 47,426 |  |  |  | 91,708 |
Prepaids and other |  |  | 60,321 |  |  |  | 52,444 |
|  | $ | 372,336 |  |  | $ | 322,585 |
The components of accounts payable and accrued liabilities are as follows:
|  | 2018 |  |  | 2017 |
Accounts payable |  | $ | 129,493 |  |  | $ | 87,436 |
Accrued liabilities: |  |  |  |  |  |  |  |
Payroll |  |  | 73,682 |  |  |  | 58,550 |
Other |  |  | 71,314 |  |  |  | 63,639 |
|  | $ | 274,489 |  |  | $ | 209,625 |
Precision presents expenses in the consolidated statements of earnings by function with the exception of depreciation and amortization and impairment of property, plant and equipment, which are presented by nature. Operating expense and general and administrative expense would include $358.4 million and $7.2 million (2017 – $364.2 million and $13.5 million), respectively, of depreciation and amortization and impairment of property, plant and equipment if the statements of earnings were presented purely by function. The following table presents operating and general and administrative expenses by nature:
|  | 2018 |  |  | 2017 |
Wages, salaries and benefits |  | $ | 728,101 |  |  | $ | 580,482 |
Purchased materials, supplies and services |  |  | 422,359 |  |  |  | 433,827 |
Share based compensation |  |  | 15,598 |  |  |  | 1,934 |
|  | $ | 1,166,058 |  |  | $ | 1,016,243 |
Allocated to: |  |  |  |  |  |  |  |
Operating expense |  | $ | 1,067,871 |  |  | $ | 926,171 |
General and administrative |  |  | 112,387 |  |  |  | 90,072 |
Other recoveries |  |  | (14,200 | ) |  |  | — |
|  | $ | 1,166,058 |  |  | $ | 1,016,243 |

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- Definition The disclosure of additional information that is not presented elsewhere in the financial statements, but that is relevant to an understanding of them. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 112 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_112_c&doctype=Standard -URIDate 2017-03-09 + Details
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