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Significant accounting policies (Tables)

12 Months Ended

Dec. 31, 2019

Accounting Policies [Abstract]

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		Units of production		3,000 - 120,000 hours
Major component parts in use		Units of production		3,000 - 50,000 hours
Other equipment		Straight-line		5 - 10 years
Licensed motor vehicles		Straight-line		5 - 10 years
Office and computer equipment		Straight-line		4 - 10 years
Furnishings, fixtures and facilities		Straight-line		10 - 30 years
Buildings		Straight-line		10 - 50 years
Leasehold improvements		Straight-line		Over shorter of estimated useful life and lease term
Land		No depreciation		No depreciation

December 31, 2019		Cost				Accumulated Depreciation				Net Book Value
Owned assets
Heavy equipment		$	299,298			$	70,031			$	229,267
Major component parts in use		252,328				92,161				160,167
Other equipment		40,344				25,328				15,016
Licensed motor vehicles		14,270				9,463				4,807
Office and computer equipment		5,154				3,511				1,643
Land		13,829				—				13,829
Buildings		26,281				2,421				23,860
		651,504				202,915				448,589
Assets under finance lease
Heavy equipment		132,270				43,466				88,804
Major component parts in use		71,706				27,918				43,788
Other equipment		2,126				264				1,862
Licensed motor vehicles		5,617				1,551				4,066
Office and computer equipment		691				71				620
		212,410				73,270				139,140
Total property, plant and equipment		$	863,914			$	276,185			$	587,729

December 31, 2018		Cost				Accumulated Depreciation				Net Book Value
Owned assets
Heavy equipment		$	346,071			$	78,296			$	267,775
Major component parts in use		143,032				66,019				77,013
Other equipment		33,824				21,711				12,113
Licensed motor vehicles		19,745				15,618				4,127
Office and computer equipment		8,972				6,450				2,522
Land		11,095				—				11,095
Buildings		31,425				6,265				25,160
Leasehold improvements		2,875				1,053				1,822
		597,039				195,412				401,627
Assets under finance lease
Heavy equipment		110,759				35,376				75,383
Major component parts in use		64,602				16,964				47,638
Other equipment		772				17				755
Licensed motor vehicles		3,822				1,087				2,735
Office and computer equipment		23				23				—
Buildings		25				6				19
		180,003				53,473				126,530
Total property, plant and equipment		$	777,042			$	248,885			$	528,157

Schedule of useful lives of definite lived intangible assets

Estimated useful lives of definite lived intangible assets and corresponding amortization method are:

Assets		Basis		Rate
Internal-use software		Straight-line		4 years
Customer contracts		Straight-line		1 - 2 years
Favourable land lease		Straight-line		27 years
Assembled workforce		Straight-line		5 years
Partnership relationship		Straight-line		5 years
Brand		Straight-line		5 years

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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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(13))
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-Name Accounting Standards Codification
-Topic 360
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Tabular disclosure of assets, excluding financial assets and goodwill, lacking physical substance with a finite life, by either major class or business segment.

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-Publisher FASB
-Name Accounting Standards Codification
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