Property, Plant and Equipment

12 Months Ended

Jan. 02, 2021

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment Disclosure [Text Block]

9. Property, Plant and Equipment

The major components of property, plant and equipment as at January 2, 2021 and December 28, 2019 were as follows:

			January 2, 2021
		Accumulated
	Cost	depreciation	Net book value
	$	$	$
Land	7,009	—	7,009
Buildings	75,308	23,587	51,721
Machinery and equipment	191,831	103,092	88,739
Enterprise software	25,250	16,009	9,241
Office furniture and equipment	7,258	6,157	1,101
Vehicles	1,850	1,613	237
	308,506	150,458	158,048

	December 28, 2019
		Accumulated
	Cost	depreciation	Net book value
	$	$	$
Land	7,070	—	7,070
Buildings	65,888	20,149	45,739
Machinery and equipment	183,175	89,021	94,154
Enterprise software	23,217	12,386	10,831
Office furniture and equipment	7,196	5,706	1,490
Vehicles	1,888	1,497	391
	288,434	128,759	159,675

As at January 2, 2021, property, plant and equipment included construction in process assets of $23.7 million (December 28, 2019 - $12.1 million), which were not being depreciated as they had not yet reached the stage of commercial viability. In addition, as at January 2, 2021, machinery and equipment included equipment under finance leases (see note 10) with a cost of $24.5 million (December 28, 2019 - $18.9 million) and a net book value of $18.7 million (December 28, 2019 - $15.7 million), as well as $5.6 million (December 28, 2019 - $5.6 million) of spare parts inventory.

Total depreciation expense included in cost of goods sold and selling, general and administrative expenses on the consolidated statements of operations related to property, plant and equipment for the year ended January 2, 2021 was $21.4 million (December 28, 2019 - $20.2 million; December 29, 2018 - $19.0 million).