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Significant accounting policies (Tables)

12 Months Ended

Dec. 31, 2013

Accounting Policies [Abstract]

Schedule of 100% owned subsidiaries of NACHI

These consolidated financial statements are prepared in accordance with United States generally accepted accounting principles ("US GAAP"). Material inter-company transactions and balances are eliminated upon consolidation. These consolidated financial statements include the accounts of the Company, its wholly-owned subsidiaries, NACGI, North American Fleet Company Ltd., North American Construction Holdings Inc. (“NACHI”) and NACG Properties Inc., and the following 100% owned subsidiaries of NACHI:

• North American Caisson Ltd.		• North American Site Development Ltd.
• North American Engineering Inc.		• North American Tailings and Environmental Ltd.
• North American Enterprises Ltd.		• Drillco Foundation Co. Ltd.
• North American Maintenance Ltd.		• 1565388 Alberta Ltd.
• North American Mining Inc.		• 1565401 Alberta Ltd.
• North American Pile Driving Inc.		• 1753514 Alberta Ltd.
• North American Services Inc.

Schedule of depreciation of property, plant and equipment

Depreciation is calculated based on the cost, net of the estimated residual value, over the estimated useful life of the assets on the following bases and rates:

Assets		Basis		Rate
Heavy equipment		Straight-line		Operating hours
Major component parts in use		Straight-line		Operating hours
Other equipment		Straight-line		5 – 10 years
Licensed motor vehicles		Straight-line		5 – 10 years
Office and computer equipment		Straight-line		4 years
Buildings		Straight-line		10 years
Leasehold improvements		Straight-line		Over shorter of estimated useful life and lease term

December 31, 2013		Cost				Accumulated Deprecation				Net Book Value
Heavy equipment		$	251,872			$	96,038			$	155,834
Major component parts in use		60,484				23,472				37,012
Other equipment		27,594				11,511				16,083
Licensed motor vehicles		25,911				22,474				3,437
Office and computer equipment		13,846				11,882				1,964
Buildings		4,691				2,650				2,041
Leasehold improvements		9,946				6,187				3,759
Assets under capital lease		72,627				14,782				57,845
		$	466,971			$	188,996			$	277,975

December 31, 2012		Cost				Accumulated Deprecation				Net Book Value
Heavy equipment		$	321,976			$	113,373			$	208,603
Major component parts in use		59,538				22,543				36,995
Other equipment		37,684				18,127				19,557
Licensed motor vehicles		32,010				25,333				6,677
Office and computer equipment		13,122				10,630				2,492
Buildings		3,541				3,096				445
Land		166				—				166
Leasehold improvements		9,743				5,656				4,087
Assets under capital lease		64,901				11,671				53,230
		$	542,681			$	210,429			$	332,252

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Schedule of Subsidiaries [Table Text Block]

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- Definition

Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 360

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.13)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682



Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 13

-Subparagraph b

-Article 5

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