Supplemental Information

12 Months Ended

Dec. 31, 2022

Disclosure Of Supplemental Information [Abstract]

Supplemental Information

NOTE 25.

SUPPLEMENTAL INFORMATION

Components of changes in

non-cash

working capital balances were as follows:


	2022			2021
Accounts receivable	$	(143,832	)	$	(50,255	)
Inventory		(10,482	)		1,993
Accounts payable and accrued liabilities		121,878			44,986
	$	(32,436	)	$	(3,276	)
Pertaining to:
Operations	$	(45,890	)	$	(13,018	)
Investments		13,454			9,742

The components of accounts receivable were as follows:


	2022		2021
Trade	$	297,329	$	152,897
Accrued trade		25,446		26,731
Prepaids and other		91,150		76,112
	$	413,925	$	255,740

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


	2022		2021
Accounts payable	$	136,360	$	90,750
Accrued liabilities:
Payroll		153,932		68,953
Other		101,761		64,420
	$	392,053	$	224,123


Precision Drilling Corporation 2022 Annual Report		33

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 $241 million (2021 – $263 million) and $8 million (2021 – $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:


	2022		2021
Wages, salaries and benefits	$	735,566	$	482,695
Wage subsidies		—		(24,108	)
Purchased materials, supplies and services		436,356		278,743
Share-based compensation		133,667		56,745
	$	1,305,589	$	794,075
Allocated to:
Operating expense	$	1,124,601	$	698,144
General and administrative		180,988		95,931
	$	1,305,589	$	794,075