Supplemental Information

12 Months Ended

Dec. 31, 2020

Disclosure Of Supplemental Information [Abstract]

NOTE 25. SUPPLEMENTAL INFORMATION

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

	2020			2019
Accounts receivable	$	103,857		$	51,152
Inventory		5,181			1,157
Accounts payable and accrued liabilities		(53,666	)		(61,376	)
	$	55,372		$	(9,067	)
Pertaining to:
Operations	$	55,391		$	(4,493	)
Investments		(19	)		(4,574	)

The components of accounts receivable are as follows:

	2020		2019
Trade	$	113,933	$	211,797
Accrued trade		16,769		32,167
Prepaids and other		76,507		66,240
	$	207,209	$	310,204

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

	2020		2019
Accounts payable	$	56,922	$	91,468
Accrued liabilities:
Payroll		44,533		54,334
Other		49,502		53,676
	$	150,957	$	199,478

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 $293 million (2019 – $282 million) and $11 million (2019 – $15 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:

	2020			2019
Wages, salaries and benefits	$	438,209		$	697,935
Wage subsidies		(26,297	)		—
Purchased materials, supplies and services		240,591			429,365
Share based compensation		19,847			22,115
	$	672,350		$	1,149,415
Allocated to:
Operating expense	$	583,420		$	1,038,967
General and administrative		70,869			104,010
Restructuring		18,061			6,438
	$	672,350		$	1,149,415