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Property, plant and equipment | 9 Months Ended
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Sep. 30, 2020
Statement [LineItems] |
Property, plant and equipment | 5. Property, plant and equipment (“PP&E”) Oil and Gas assets/ Facilities, Corporate assets
Cost |  | Nine months ended September 30, 2020 |  |  | Year ended December 31, 2019 |
Balance, beginning of period |  | $ | 10,388 |  |  | $ | 10,776 |
Capital expenditures |  |  | 46 |  |  |  | 103 |
Dispositions |  |  | — |  |  |  | (52 | )
Transfer from/(to) assets held for sale |  |  | 423 |  |  |  | (423 | )
Net decommissioning dispositions |  |  | (42 | ) |  |  | (16 | )
Balance, end of period |  | $ | 10,815 |  |  | $ | 10,388 |
Accumulated depletion and depreciation |  | Nine months ended September 30, 2020 |  |  | Year ended December 31, 2019 |
Balance, beginning of period |  | $ | 8,709 |  |  | $ | 8,202 |
Depletion and depreciation |  |  | 99 |  |  |  | 236 |
Impairments |  |  | 763 |  |  |  | 658 |
Transfers from/(to) asset held for sale |  |  | 346 |  |  |  | (346 | )
Dispositions |  |  | — |  |  |  | (41 | )
Balance, end of period |  | $ | 9,917 |  |  | $ | 8,709 |
|  | As at |
Net book value |  | September 30, 2020 |  |  | December 31, 2019 |
Total |  | $ | 898 |  |  | $ | 1,679 |
Right-of-use assets The following table includes a break-down of the categories for right-of-use assets. Refer to Note 8 for further discussion on amendments to our office lease agreement.
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Office |  |  | Transportation |  |  | Vehicle |  |  | Surface |  |  | Total |
Balance, January 1, 2019 |  | $ | 15 |  |  | $ | 17 |  |  | $ | 3 |  |  | $ | 2 |  |  | $ | 37 |
Additions (Terminations) |  |  | (2 | ) |  |  | — |  |  |  | 1 |  |  |  | — |  |  |  | (1 | )
Balance, December 31, 2019 |  | $ | 13 |  |  | $ | 17 |  |  | $ | 4 |  |  | $ | 2 |  |  | $ | 36 |
Additions (Terminations) |  |  | (13 | ) |  |  | (2 | ) |  |  | 2 |  |  |  | — |  |  |  | (13 | )
Balance, September 30, 2020 |  | $ | — |  |  | $ | 15 |  |  | $ | 6 |  |  | $ | 2 |  |  | $ | 23 |
Accumulated amortization |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Office |  |  | Transportation |  |  | Vehicle |  |  | Surface |  |  | Total |
Balance, January 1, 2019 |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Amortization |  |  | 3 |  |  |  | 6 |  |  |  | 1 |  |  |  | — |  |  |  | 10 |
Balance, December 31, 2019 |  | $ | 3 |  |  | $ | 6 |  |  | $ | 1 |  |  | $ | — |  |  | $ | 10 |
Amortization |  |  | — |  |  |  | 4 |  |  |  | 1 |  |  |  | — |  |  |  | 5 |
Termination |  |  | (3 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (3 | )
Balance, September 30, 2020 |  | $ | — |  |  | $ | 10 |  |  | $ | 2 |  |  | $ | — |  |  | $ | 12 |
|  | As at |
Net book value |  | September 30, 2020 |  |  | December 31, 2019 |
Total |  | $ | 11 |  |  | $ | 26 |
In the first quarter of 2020, the Company entered into an amending agreement with our building landlord which resulted in renewed lease terms for our Calgary office space. Under the revised agreement, the office lease no longer meets the criteria to be classified as a right-of-use asset. The office lease provision referenced in Notes 7 and 8 has been updated to reflect the accounting treatment under the revised terms. Total PP&E Total PP&E including Oil and Gas assets, Facilities, Corporate assets and Right-of-use assets is as follows:
|  | As at |
PP&E |  | September 30, 2020 |  |  | December 31, 2019 |
Oil and Gas assets, Facilities, Corporate assets |  | $ | 898 |  |  | $ | 1,679 |
Right-of-use assets |  |  | 11 |  |  |  | 26 |
Total |  | $ | 909 |  |  | $ | 1,705 |
At September 30, 2020, the Company completed an assessment to determine if indicators of impairment or an impairment reversal were present. No indicators were noted. During the first quarter of 2020, the Company completed impairment tests across all of our Cash Generating Units (“CGU’s”) as a result of the low commodity price environment, primarily due to the impact of the COVID-19 pandemic and concerns regarding potential lack of storage forcing production shut-ins. This led to the Company recording $763 million of non-cash impairments, which included $702 million within our Cardium CGU, $58 million within our Peace River CGU and $19 million within our corporate assets. Additionally, a $16 million impairment recovery was recorded within our Legacy CGU as a result of the Company increasing our discount rate used in our decommissioning liability due to current market conditions.

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