Supplemental Information

12 Months Ended

Dec. 31, 2023

Disclosure Of Supplemental Information [Abstract]

NOTE 23. SUPPLEMENTAL INFORMATION

Components of changes in non-cash working capital balances were as follows:


	2023			2022
Accounts receivable	$	30,431		$	(143,832	)
Inventory		(637	)		(10,482	)
Accounts payable and accrued liabilities		(50,787	)		121,878
	$	(20,993	)	$	(32,436	)
Pertaining to:
Operations	$	(32,838	)	$	(45,890	)
Investments		11,845			13,454

The components of accounts receivable were as follows:


	2023		2022
Trade	$	305,141	$	297,329
Accrued trade		29,363		25,446
Prepaids and other		86,923		91,150
	$	421,427	$	413,925

The components of accounts payable and accrued liabilities were as follows:


	2023		2022
Accounts payable	$	151,348	$	136,360
Accrued liabilities:
Payroll		82,257		153,932
Other		108,777		101,761
	$	342,382	$	392,053

Precision presents expenses in the consolidated statements of net earnings (loss) by function with the exception of depreciation and amortization and gain on asset disposals, which are presented by nature. Operating expense and general and administrative expense would include $269 million (2022 – $241 million) and $14 million (2022 – $8 million), respectively, of depreciation and amortization and gain on asset disposals, if the statements of net earnings (loss) were presented purely by function. The following table presents operating and general and administrative expenses by nature:


	2023		2022
Wages, salaries and benefits	$	846,216	$	735,566
Purchased materials, supplies and services		445,927		436,356
Share-based compensation		34,593		133,667
	$	1,326,736	$	1,305,589
Allocated to:
Operating expense	$	1,204,548	$	1,124,601
General and administrative		122,188		180,988
	$	1,326,736	$	1,305,589