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Significant accounting policies (Tables)

12 Months Ended

Dec. 31, 2016

Accounting Policies [Abstract]

Schedule of 100% owned subsidiaries of NACHI

These consolidated financial statements include the accounts of the Company, its wholly-owned, Canadian incorporated subsidiaries, NACGI, North American Fleet Company Ltd., North American Construction Holdings Inc. (“NACHI”) and NACG Properties Inc., and the following 100% owned, Canadian incorporated subsidiaries of NACHI:

• North American Engineering Inc.		• North American Site Development Ltd.
• North American Enterprises Ltd.		• North American Maintenance Ltd.
• North American Mining Inc.		• North American Tailings and Environmental Ltd.
• North American Services Inc.		• 1753514 Alberta Ltd.

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, 2016		Cost				Accumulated Depreciation				Net Book Value
Owned assets
Heavy equipment		$	139,844			$	51,358			$	88,486
Major component parts in use		115,111				66,905				48,206
Other equipment		29,729				16,232				13,497
Licensed motor vehicles		20,353				18,258				2,095
Office and computer equipment		9,769				9,112				657
Buildings		2,523				2,487				36
		317,329				164,352				152,977
Assets under capital lease
Heavy equipment		133,468				38,978				94,490
Other equipment		7,119				714				6,405
Licensed motor vehicles		3,373				805				2,568
Office and computer equipment		23				11				12
		143,983				40,508				103,475
Total plant and equipment		$	461,312			$	204,860			$	256,452

December 31, 2015		Cost				Accumulated Depreciation				Net Book Value
Owned assets
Heavy equipment		$	144,754			$	46,292			$	98,462
Major component parts in use		117,042				61,464				55,578
Other equipment		39,727				19,580				20,147
Licensed motor vehicles		17,362				15,388				1,974
Office and computer equipment		9,743				8,643				1,100
Buildings		2,724				2,618				106
		331,352				153,985				177,367
Assets under capital lease
Heavy equipment		105,580				29,738				75,842
Other equipment		1,851				484				1,367
Licensed motor vehicles		8,344				4,186				4,158
Office and computer equipment		23				5				18
		115,798				34,413				81,385
Total plant and equipment		$	447,150			$	188,398			$	258,752

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Schedule of Subsidiaries [Table Text Block]

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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

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