Property, plant and equipment

12 Months Ended

Dec. 28, 2013

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment Disclosure [Text Block]

8. Property, Plant and Equipment

	December 28, 2013
	Cost	Accumulated depreciation	Net book value
	Cost	Accumulated depreciation	Net book value
	$	$	$
Land	7,486	-	7,486
Buildings	67,612	18,507	49,105
Machinery and equipment	174,454	80,505	93,949
Enterprise software	6,850	5,535	1,315
Office furniture and equipment	10,041	6,033	4,008
Vehicles	6,730	4,520	2,210
	273,173	115,100	158,073


	December 29, 2012
	Cost	Accumulated depreciation	Net book value
	Cost	Accumulated depreciation	Net book value
	$	$	$
Land	7,659	-	7,659
Buildings	59,388	15,793	43,595
Machinery and equipment	153,204	69,841	83,363
Enterprise software	7,164	5,878	1,286
Office furniture and equipment	7,581	4,897	2,684
Vehicles	6,028	4,036	1,992
	241,024	100,445	140,579

Included in machinery and equipment as at December 28, 2013 was $10,263 (December 29, 2012 – $13,475) representing construction in process assets which were not being depreciated as they had not yet reached the stage of commercial viability. Also included in machinery and equipment as at December 28, 2013 was equipment under capital leases with a cost of $7,807 (December 29, 2012 – $1,132) and a net book value of $7,517 (December 29, 2012 – $994). In addition, machinery and equipment includes $3,577 (December 29, 2012 – $2,913) of spare parts inventory.

Total depreciation expense included in cost of goods sold and selling, general and administrative expense on the consolidated statements of operations related to property, plant and equipment for the year ended December 28, 2013 was $17,666 (December 29, 2012 – $15,293; December 31, 2011 – $13,935).

- Definition

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

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