PROPERTY, PLANT AND EQUIPMENT

12 Months Ended

Dec. 31, 2018

Statements Line Items

PROPERTY, PLANT AND EQUIPMENT [Text Block]

7.PROPERTY, PLANT ANDEQUIPMENT

						Leasehold		Production
Cost		Land		Building		Improvements		Equipment		Vehicles			Prototype		Total
Balance, December 31, 2016	$	12,588	$	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
Additions		-		-		-		-		-			406,160		406,160
Disposition		-		-		-		-		(61,517	)		-		(61,517	)
Balance, December 31, 2018	$	12,558	$	2,955,901	$	43,715	$	809,982	$	-		$	406,160	$	4,228,316
Accumulated Amortization
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
Amortization		-		106,080		2,698		96,327		1,877			67,693		274,675
Disposition		-		-		-		-		(26,379	)		-		(26,379	)
Balance, December 31, 2018	$	-	$	516,117	$	35,622	$	520,991	$	-		$	67,693	$	1,140,423
Carrying Value
December 31, 2017	$	12,558	$	2,545,864	$	10,791	$	385,318	$	37,015		$	-	$	2,991,546
December 31, 2018	$	12,558	$	2,439,784	$	8,093	$	288,991	$	-		$	338,467	$	3,087,893

Included in cost of goods sold is $179,645 (2017 - $186,892; 2016 - $230,002) of amortization related to property, plant and equipment.

Included in expenses is $21,435 (2017 - $9,528; 2016 - $Nil) of amortization related to property, plant and equipment.

Included in research is $67,693 (2017 - $Nil; 2016 - $Nil) of amortization related to property, plant and equipment.

Included in inventory is $5,902 (2017 - $10,261; 2016 - $8,337) of amortization related to property, plant and equipment.