Supplemental Information

12 Months Ended

Dec. 31, 2021

Disclosure Of Supplemental Information [Abstract]

Supplemental Information

NOTE 25.

SUPPLEMENTAL INFORMATION

Components of changes in

non-cash

working capital balances were as follows:


	2021			2020
Accounts receivable	$	(50,255	)	$	103,857
Inventory		1,993			5,181
Accounts payable and accrued liabilities		44,986			(53,666	)
	$	(3,276	)	$	55,372
Pertaining to:
Operations	$	(13,018	)	$	55,391
Investments		9,742			(19	)

The components of accounts receivable were as follows:



	2021		2020
Trade	$	152,897	$	113,933
Accrued trade		26,731		16,769
Prepaids and other		76,112		76,507
	$	255,740	$	207,209

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



	2021		2020
Accounts payable	$	90,750	$	56,922
Accrued liabilities:
Payroll		68,953		44,533
Other		64,420		49,502
	$	224,123	$	150,957

Precision presents expenses in the consolidated statements of

loss

by function with the exception of depreciation and amortization and gain on asset disposals, which are presented by nature. Operating expense and general and administrative expense would include $263 million (2020 – $293 million) and $11 million (2020 – $11 million), respectively, of depreciation and amortization and gain on asset disposals, if the statements of loss were presented purely by function. The following table presents operating and general and administrative expenses by nature:



	2021			2020
Wages, salaries and benefits	$	482,695		$	438,209
Wage subsidies		(24,108	)		(26,297	)
Purchased materials, supplies and services		278,743			240,591
Share-based compensation		56,745			19,847
	$	794,075		$	672,350
Allocated to:
Operating expense	$	698,144		$	583,420
General and administrative		95,931			70,869
Restructuring		—			18,061
	$	794,075		$	672,350