| 7. |
PROPERTY, PLANT AND EQUIPMENT |
| Leasehold | Production | |||||||||||||||||
| Cost | Land | Building | Improvements | Equipment | Vehicles | Total | ||||||||||||
| Balance, December 31, 2015 | $ | 12,558 | $ | 2,955,901 | $ | 43,715 | $ | 803,645 | $ | 28,181 | $ | 3,844,000 | ||||||
| Additions | - | - | - | 6,337 | 29,601 | 35,938 | ||||||||||||
| Balance, December 31, 2016 | $ | 12,558 | $ | 2,955,901 | $ | 43,715 | $ | 809,982 | $ | 57,782 | $ | 3,879,938 | ||||||
| Additions | - | - | - | - | 33,336 | 33,336 | ||||||||||||
| Disposition | - | - | - | - | (29,601 | ) | (29,601 | ) | ||||||||||
| Balance, December 31,2017 | $ | 12,558 | $ | 2,955,901 | $ | 43,715 | $ | 809,982 | $ | 61,517 | $ | 3,883,673 | ||||||
| Accumulated Amortization | ||||||||||||||||||
| Balance, December 31, 2015 | $ | - | $ | 193,461 | $ | 24,635 | $ | 208,339 | $ | 20,672 | $ | 447,107 | ||||||
| Amortization | - | 110,498 | 5,593 | 119,995 | 2,253 | 238,339 | ||||||||||||
| Balance, December 31, 2016 | $ | - | $ | 303,959 | $ | 30,228 | $ | 328,334 | $ | 22,925 | $ | 685,446 | ||||||
| Amortization | - | 106,078 | 2,696 | 96,330 | 1,577 | 206,681 | ||||||||||||
| Balance, December 31, 2017 | $ | - | $ | 410,037 | $ | 32,924 | $ | 424,664 | $ | 24,502 | $ | 892,127 | ||||||
| Carrying Value | ||||||||||||||||||
| December 31, 2017 | $ | 12,558 | $ | 2,545,864 | $ | 10,791 | $ | 385,318 | $ | 37,015 | $ | 2,991,546 | ||||||
| December 31, 2016 | $ | 12,558 | $ | 2,651,942 | $ | 13,487 | $ | 481,648 | $ | 34,857 | $ | 3,194,492 |
Included in cost of goods sold is $186,892 (2016 - $230,002 ; 2015 - $237,177) of amortization related to property, plant and equipment.
Included in general and administrative expenses is $9,528 (2016 - $nil, 2015 - $nil) of amortization related to property, plant and equipment.
Included in inventory is $10,261 (2016 - $8,337 ; 2015 - $4,939) of amortization related to property, plant and equipment.