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PROPERTY, PLANT AND EQUIPMENT | 12 Months Ended
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Dec. 31, 2021
PROPERTY, PLANT AND EQUIPMENT |
Property, Plant And Equipment | 9. PROPERTY, PLANT AND EQUIPMENT A continuity schedule for the years ended December 31, 2021 and 2020 is as follows:
In Thousands of United States dollars |  | Construction in progress |  |  | Machinery and Office equipment |  |  | Buildings |  |  | Vehicles |  |  | Land |  |  | Subtotal |  |  | Right of use assets |  |  | Total |
Cost at January 1, 2020 |  | $ | 103 |  |  | $ | 2 |  |  | $ | - |  |  | $ | 41 |  |  | $ | - |  |  | $ | 146 |  |  | $ | 306 |  |  | $ | 452 |
Additions |  |  | 35 |  |  |  | 77 |  |  |  | - |  |  |  | - |  |  |  | 122 |  |  |  | 234 |  |  |  | - |  |  |  | 234 |
Business combinations (Note 11) |  |  | - |  |  |  | 41 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 41 |  |  |  | 85 |  |  |  | 126 |
Foreign exchange translation |  |  | (2 | ) |  |  | 10 |  |  |  | - |  |  |  | (2 | ) |  |  | 9 |  |  |  | 15 |  |  |  | (12 | ) |  |  | 3 |
Cost as at December 31, 2020 |  |  | 136 |  |  |  | 130 |  |  |  | - |  |  |  | 39 |  |  |  | 131 |  |  |  | 436 |  |  |  | 379 |  |  |  | 815 |
Additions |  |  | 852 |  |  |  | 1,915 |  |  |  | 1,002 |  |  |  | 4 |  |  |  | - |  |  |  | 3,773 |  |  |  | 732 |  |  |  | 4,505 |
Disposals |  |  | - |  |  |  | (19 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (19 | ) |  |  | - |  |  |  | (19 | )
Business combinations (Note 11) |  |  | - |  |  |  | 124 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 124 |  |  |  | 501 |  |  |  | 625 |
Foreign exchange translation |  |  | (83 | ) |  |  | (159 | ) |  |  | (74 | ) |  |  | (6 | ) |  |  | (19 | ) |  |  | (341 | ) |  |  | (80 | ) |  |  | (421 | )
Cost as at December 31, 2021 |  |  | 905 |  |  |  | 1,991 |  |  |  | 928 |  |  |  | 37 |  |  |  | 112 |  |  |  | 3,973 |  |  |  | 1,532 |  |  |  | 5,505 |
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
As at January 1, 2020 |  |  | - |  |  |  | (2 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (2 | ) |  |  | (15 | ) |  |  | (17 | )
Depreciation |  |  | - |  |  |  | (14 | ) |  |  | - |  |  |  | (4 | ) |  |  | - |  |  |  | (18 | ) |  |  | (42 | ) |  |  | (60 | )
Foreign exchange translation |  |  | - |  |  |  | (5 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (5 | ) |  |  | (4 | ) |  |  | (9 | )
Accumulated depreciation as at December 31, 2020 |  |  | - |  |  |  | (21 | ) |  |  | - |  |  |  | (4 | ) |  |  | - |  |  |  | (25 | ) |  |  | (61 | ) |  |  | (86 | )
Depreciation |  |  | - |  |  |  | (192 | ) |  |  | (47 | ) |  |  | (7 | ) |  |  | - |  |  |  | (246 | ) |  |  | (279 | ) |  |  | (525 | )
Disposals |  |  | - |  |  |  | 29 |  |  |  | (1 | ) |  |  | - |  |  |  | - |  |  |  | 28 |  |  |  | 11 |  |  |  | 39 |
Foreign exchange translation |  |  | - |  |  |  | 15 |  |  |  | 4 |  |  |  | 1 |  |  |  | - |  |  |  | 20 |  |  |  | 26 |  |  |  | 46 |
Accumulated depreciation as at December 31, 2021 |  |  | - |  |  |  | (169 | ) |  |  | (44 | ) |  |  | (10 | ) |  | $ | - |  |  |  | (223 | ) |  |  | (303 | ) |  |  | (526 | )
Carrying value |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
As at December 31, 2020 |  |  | 136 |  |  |  | 109 |  |  |  | - |  |  |  | 35 |  |  |  | 131 |  |  |  | 411 |  |  |  | 318 |  |  |  | 729 |
As at December 31, 2021 |  | $ | 905 |  |  | $ | 1,822 |  |  | $ | 884 |  |  | $ | 27 |  |  | $ | 112 |  |  | $ | 3,750 |  |  | $ | 1,229 |  |  | $ | 4,979 |
The Company’s property, plant and equipment is domiciled in Colombia and the United States. As at December 31, 2021, the Company’s property, plant and equipment have no significant restrictions on title or pledges as security for liabilities, and there are no significant commitments for future purchases.

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- Definition The entire disclosure for property, plant and equipment. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2021-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2021-en-r&doctype=Standard&dita_xref=IAS16_g73-79_TI -URIDate 2021-03-24 + Details
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- References No definition available. + Details
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