Supplemental Information

12 Months Ended

Dec. 31, 2019

Disclosure Of Supplemental Information [Abstract]

NOTE 26. SUPPLEMENTAL INFORMATION

Components of changes in non-cash working capital balances are as follows:

	2019			2018
Accounts receivable	$	51,152		$	(32,709	)
Inventory		1,157			(7,504	)
Accounts payable and accrued liabilities		(61,376	)		23,225
	$	(9,067	)	$	(16,988	)
Pertaining to:
Operations	$	(4,493	)	$	(17,880	)
Investments		(4,574	)		892

The components of accounts receivable are as follows:

	2019		2018
Trade	$	211,797	$	264,589
Accrued trade		32,167		47,426
Prepaids and other		66,240		60,321
	$	310,204	$	372,336

The components of accounts payable and accrued liabilities are as follows:

	2019		2018
Accounts payable	$	91,468	$	129,493
Accrued liabilities:
Payroll		54,334		73,682
Other		53,676		71,314
	$	199,478	$	274,489

Precision presents expenses in the consolidated statements of earnings by function with the exception of depreciation and amortization, gain on asset disposals, loss on asset decommissioning and reversal of impairment of property, plant and equipment, which are presented by nature. Operating expense and general and administrative expense would include $282 million and $15 million (2018 – $358 million and $7 million), respectively, of depreciation and amortization, gain on asset disposals, loss on asset decommissioning and reversal of impairment of property, plant and equipment if the statements of earnings (loss) were presented purely by function. The following table presents operating and general and administrative expenses by nature:

	2019		2018
Wages, salaries and benefits	$	697,935	$	728,101
Purchased materials, supplies and services		429,365		422,359
Share based compensation		22,115		15,598
	$	1,149,415	$	1,166,058
Allocated to:
Operating expense	$	1,038,967	$	1,067,264
General and administrative		104,010		111,830
Restructuring		6,438		1,164
Other recoveries		—		(14,200	)
	$	1,149,415	$	1,166,058