Supplemental Information

12 Months Ended

Dec. 31, 2018

Disclosure Of Supplemental Information [Abstract]

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