12. PROPERTY, PLANT AND EQUIPMENT
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Land |
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Building |
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Leasehold |
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Production & |
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Computer |
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Computer |
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Office |
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Total |
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COST |
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Balance at January 1, 2015 |
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$ |
178,734 |
|
$ |
1,741,422 |
|
$ |
35,428 |
|
$ |
1,318,982 |
|
$ |
457,713 |
|
$ |
297,553 |
|
$ |
304,226 |
|
$ |
4,334,058 |
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|
|
Additions during the year |
|
|
253,198 |
|
|
805,810 |
|
|
93,361 |
|
|
833,690 |
|
|
52,914 |
|
|
80,455 |
|
|
23,700 |
|
|
2,143,128 |
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|
|
Cumulative translation adjustment |
|
|
(57,166 |
) |
|
(346,428 |
) |
|
(10,780 |
) |
|
(281,957 |
) |
|
(79,537 |
) |
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(51,650 |
) |
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(51,681 |
) |
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(879,199 |
) |
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Balance at December 31,2015 |
|
$ |
374,766 |
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$ |
2,200,804 |
|
$ |
118,009 |
|
$ |
1,870,715 |
|
$ |
431,090 |
|
$ |
326,358 |
|
$ |
276,245 |
|
$ |
5,597,987 |
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Additions during the year |
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|
— |
|
|
89,263 |
|
|
— |
|
|
409,899 |
|
|
28,765 |
|
|
128,243 |
|
|
— |
|
|
656,170 |
|
|
|
Disposals during the year |
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|
(157,791 |
) |
|
(1,994,191 |
) |
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(84,808 |
) |
|
(964,018 |
) |
|
(45,641 |
) |
|
(41,724 |
) |
|
— |
|
|
(3,288,173 |
) |
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|
Cumulative translation adjustment |
|
|
14,926 |
|
|
111,679 |
|
|
5,447 |
|
|
71,521 |
|
|
14,933 |
|
|
12,265 |
|
|
8,526 |
|
|
239,297 |
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Balance as at December 31, 2016 |
|
$ |
231,901 |
|
$ |
407,555 |
|
$ |
38,648 |
|
$ |
1,388,117 |
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$ |
429,147 |
|
$ |
425,142 |
|
$ |
284,771 |
|
$ |
3,205,281 |
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||||||||
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Additions during the period |
|
|
— |
|
|
— |
|
|
127,181 |
|
|
146,388 |
|
|
77,518 |
|
|
145,424 |
|
|
9,156 |
|
|
505,667 |
|
|
|
Cumulative translation adjustment |
|
|
17,592 |
|
|
30,916 |
|
|
4,109 |
|
|
115,223 |
|
|
37,257 |
|
|
41,707 |
|
|
22,158 |
|
|
268,962 |
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|
|
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||||||||
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Balance as at December 31, 2017 |
|
$ |
249,493 |
|
$ |
438,471 |
|
$ |
169,938 |
|
$ |
1,649,728 |
|
$ |
543,922 |
|
$ |
612,273 |
|
$ |
316,085 |
|
$ |
3,979,910 |
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ACCUMULATED DEPRECIATION |
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Balance at January 1, 2015 |
|
$ |
— |
|
$ |
343,295 |
|
$ |
958 |
|
$ |
694,265 |
|
$ |
222,154 |
|
$ |
279,427 |
|
$ |
140,688 |
|
$ |
1,680,787 |
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|
|
Depreciation for the year |
|
|
— |
|
|
51,010 |
|
|
34,119 |
|
|
270,231 |
|
|
78,158 |
|
|
36,817 |
|
|
33,374 |
|
|
503,709 |
|
|
|
Cumulative translation adjustment |
|
|
|
|
|
(59,066 |
) |
|
(2,062 |
) |
|
(130,469 |
) |
|
(42,706 |
) |
|
(47,318 |
) |
|
(25,444 |
) |
|
(307,065 |
) |
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|
|
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Balance at December 31, 2015 |
|
$ |
— |
|
$ |
335,239 |
|
$ |
33,015 |
|
$ |
834,027 |
|
$ |
257,606 |
|
$ |
268,926 |
|
$ |
148,618 |
|
$ |
1,877,431 |
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Depreciation for the year |
|
|
— |
|
|
77,205 |
|
|
50,101 |
|
|
402,426 |
|
|
61,645 |
|
|
137,682 |
|
|
26,675 |
|
|
755,734 |
|
|
|
Disposals during the year |
|
|
— |
|
|
(395,674 |
) |
|
(57,933 |
) |
|
(584,186 |
) |
|
(29,746 |
) |
|
(14,779 |
) |
|
— |
|
|
(1,082,318 |
) |
|
|
Cumulative translation adjustment |
|
|
— |
|
|
18,130 |
|
|
1,567 |
|
|
31,536 |
|
|
7,694 |
|
|
5,647 |
|
|
4,225 |
|
|
68,799 |
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||||||||
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Balance at December 31, 2016 |
|
$ |
— |
|
$ |
34,900 |
|
$ |
26,750 |
|
$ |
683,803 |
|
$ |
297,199 |
|
$ |
397,476 |
|
$ |
179,518 |
|
$ |
1,619,646 |
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|
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|
|
|
|
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|
||||||||
|
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Depreciation for the period |
|
|
— |
|
|
15,484 |
|
|
35,702 |
|
|
254,794 |
|
|
64,166 |
|
|
140,652 |
|
|
23,747 |
|
|
534,545 |
|
|
|
Cumulative translation adjustment |
|
|
— |
|
|
3,179 |
|
|
3,964 |
|
|
60,347 |
|
|
24,730 |
|
|
33,889 |
|
|
14,429 |
|
|
140,538 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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||||||||
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Balance as at December 31, 2017 |
|
$ |
— |
|
$ |
53,563 |
|
$ |
66,416 |
|
$ |
998,944 |
|
$ |
386,095 |
|
$ |
572,018 |
|
$ |
217,694 |
|
$ |
2,294,729 |
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CARRYING AMOUNTS |
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|
|
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|
As at December 31, 2015 |
|
$ |
374,766 |
|
$ |
1,865,565 |
|
$ |
84,994 |
|
$ |
1,036,688 |
|
$ |
173,484 |
|
$ |
57,432 |
|
$ |
127,627 |
|
$ |
3,720,556 |
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||||||||
|
|
As at December 31, 2016 |
|
$ |
231,901 |
|
$ |
372,655 |
|
$ |
11,898 |
|
$ |
704,314 |
|
$ |
131,948 |
|
$ |
27,666 |
|
$ |
105,253 |
|
$ |
1,585,635 |
|
|
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|
|
|
|
|
|
|
|
|
|
|
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|
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||||||||
|
|
As at December 31, 2017 |
|
$ |
249,493 |
|
$ |
384,908 |
|
$ |
103,522 |
|
$ |
650,784 |
|
$ |
157,827 |
|
$ |
40,256 |
|
$ |
98,391 |
|
$ |
1,685,181 |
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