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Property, Plant and Equipment | 12 Months Ended
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Dec. 31, 2022
Property, Plant and Equipment. |
Property, Plant and Equipment | Note 11. Property, Plant and Equipment The following changes in property, plant and equipment were recorded during the year ended December 31, 2022: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Reclassification | ​ | Currency | ​ | ​ | ​
​ | ​ | Opening | ​ | ​ | ​ | ​ | ​ | ​ | ​ | to assets | ​ | translation | ​ | Ending
Costs |  | balance |  | Additions |  | Disposals |  | held for sale |  | adjustments |  | balance
Refinery and power plants | ​ | $ | 65,742 | ​ | $ | — | ​ | $ | — | ​ | $ | (25,500) | ​ | $ | 2,747 | ​ | $ | 42,989
Processing plant and equipment | ​ |  | 3,401 | ​ |  | 3 | ​ |  | (903) | ​ |  | — | ​ |  | (2) | ​ |  | 2,499
Office equipment | ​ |  | 1,780 | ​ |  | 469 | ​ |  | (14) | ​ |  | — | ​ |  | 76 | ​ |  | 2,311
Right-of-use assets* | ​ | ​ | 1,523 | ​ | ​ | 295 | ​ | ​ | (482) | ​ | ​ | — | ​ | ​ | 5 | ​ | ​ | 1,341
​ | ​ | $ | 72,446 | ​ | $ | 767 | ​ | $ | (1,399) | ​ | $ | (25,500) | ​ | $ | 2,826 | ​ | $ | 49,140
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Reclassification | ​ | Currency | ​ | ​ | ​
​ | ​ | Opening | ​ | ​ | ​ | ​ | ​ | ​ | ​ | to assets | ​ | translation | ​ | Ending
Accumulated depreciation |  | balance |  | Additions |  | Disposals |  | held for sale |  | adjustments |  | balance
Refinery and power plants | ​ | $ | 19,839 | ​ | $ | 2,659 | ​ | $ | — | ​ | $ | (6,363) | ​ | $ | 1,062 | ​ | $ | 17,197
Processing plant and equipment | ​ |  | 2,158 | ​ |  | 371 | ​ |  | (869) | ​ |  | — | ​ |  | (3) | ​ |  | 1,657
Office equipment | ​ |  | 553 | ​ |  | 124 | ​ |  | (14) | ​ |  | — | ​ |  | 39 | ​ |  | 702
Right-of-use assets* | ​ | ​ | 831 | ​ | ​ | 349 | ​ | ​ | (481) | ​ | ​ | — | ​ | ​ | 14 | ​ | ​ | 713
​ | ​ |  | 23,381 | ​ | $ | 3,503 | ​ | $ | (1,364) | ​ | $ | (6,363) | ​ | $ | 1,112 | ​ |  | 20,269
Net book value | ​ | $ | 49,065 | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ | $ | 28,871
​ *Primarily consisting of office premises. Note 11. Property, Plant and Equipment (continued) The following changes in property, plant and equipment were recorded during the year ended December 31, 2021:
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Currency | ​ | ​ | ​
​ | ​ | Opening | ​ | ​ | ​ | ​ | ​ | ​ | ​ | translation | ​ | Ending
Costs |  | balance |  | Additions |  | Disposals |  | adjustments |  | balance
Refinery and power plants | ​ | $ | 65,913 | ​ | $ | — | ​ | $ | — | ​ | $ | (171) | ​ | $ | 65,742
Processing plant and equipment | ​ | ​ | 3,399 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 2 | ​ | ​ | 3,401
Office equipment | ​ |  | 1,036 | ​ |  | 988 | ​ |  | (118) | ​ |  | (126) | ​ |  | 1,780
Right-of-use assets* | ​ |  | 1,792 | ​ |  | 84 | ​ |  | (263) | ​ |  | (90) | ​ |  | 1,523
​ | ​ | $ | 72,140 | ​ | $ | 1,072 | ​ | $ | (381) | ​ | $ | (385) | ​ | $ | 72,446
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Currency | ​ | ​ | ​
​ | ​ | Opening | ​ | ​ | ​ | ​ | ​ | ​ | ​ | translation | ​ | Ending
Accumulated depreciation |  | balance |  | Additions |  | Disposals |  | adjustments |  | balance
Refinery and power plants | ​ | $ | 17,286 | ​ | $ | 2,586 | ​ | $ | — | ​ | $ | (33) | ​ | $ | 19,839
Processing plant and equipment | ​ | ​ | 1,771 | ​ | ​ | 385 | ​ | ​ | — | ​ | ​ | 2 | ​ | ​ | 2,158
Office equipment | ​ |  | 517 | ​ |  | 129 | ​ |  | (31) | ​ |  | (62) | ​ |  | 553
Right-of-use assets* | ​ |  | 683 | ​ |  | 436 | ​ |  | (263) | ​ |  | (25) | ​ |  | 831
​ | ​ | ​ | 20,257 | ​ | $ | 3,536 | ​ | $ | (294) | ​ | $ | (118) | ​ | ​ | 23,381
Net book value | ​ | $ | 51,883 | ​ |  |  | ​ |  |  | ​ | ​ | ​ | ​ | $ | 49,065
* Primarily consisting of office premises. As at December 31, 2022, the net book value of right-of-use assets was $628 (2021: $692). As of December 31, 2022, the Group owned a power plant which had a carrying amount of $25,792 (2021: $25,835). Pursuant to an assessment study of which the expected future cash flows were discounted at pre-tax rate of 8.8% (2021: 7.4)%, management concluded that there was no impairment loss on December 31, 2022. Numerous variables were utilized for this assessment, including inflation expectations, performance of contracts, discount rates, and maintenance costs. Any change in these assumptions and variables could have an impact on the valuation of the asset. If the discount rate had been 1.0% higher, there would have been no change to the Group’s net loss for the year ended December 31, 2022. During the years ended December 31, 2022, 2021 and 2020, no expenditures were recognized in the carrying amounts of items of property, plant and equipment in the course of their construction.

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