Property and Equipment

12 Months Ended

Mar. 31, 2020

Property Plant And Equipment Abstract

Property and Equipment

9.  Property and Equipment

The following is a summary of activities for the years ended March 31, 2020 and March 31, 2019:

Cost		Computers			Furniture			Automobiles		Diesel Bus			Demonstration Electric Buses			Leased Asset			EV Equipment		Land		Leasehold Improvements		Total
Balance, March 31, 2018	$	6,721		$	23,818		$	51,283	$	45,982		$	1,611,359		$	—		$	628,631	$	740,445	$	—	$	3,108,239
Additions		6,701			12,643			—		—			—			—			13,032		53,986		33,688		120,050
Transfers from/(to) inventory		—			—			—		70,899			(1,290,636	)		1,290,636			—		—		—		70,899
Government grant reduction		—			—			—		—			—			(319,635	)		—		—		—		(319,635
Write off of asset		—			—			—		(115,243	)		—			—			—		—		—		(115,243
Foreign exchange translation		694			(947	)		—		(1,638	)		—			—			—		—		—		(1,891
Balance, March 31, 2019		14,116			35,514			51,283		—			320,723			971,001			641,663		794,431		33,688		2,862,419
Additions		38,112			8,121			42,973		—			—			—			50,040		6,286		16,328		161,860
Transfers from/(to) inventory		—			—			—		—			511,740			(298,850	)		—		—		—		212,890
Foreign exchange translation		(379	)		(577	)		—		—			—			—			—		—		—		(956
Balance, March 31, 2020	$	51,849		$	43,058		$	94,256	$	—		$	832,463		$	672,151		$	691,703	$	800,717	$	50,016	$	3,236,213
Depreciation and impairment losses
Balance, March 31, 2018	$	5,460		$	6,806		$	8,353	$	31,810		$	469,099		$	—		$	258,171	$	—	$	—	$	779,699
Transfers		—			—			—		—			(571,235	)		571,235			—		—		—		—
Depreciation		2,052			4,884			5,128		6,335			172,439			27,353			207,232		—		3,033		428,456
Write off of asset		—			—			—		(37,012	)		—			—			—		—		—		(37,012
Foreign exchange translation		569			(287	)		—		(1,133	)		—			—			—		—		—		(851
Balance, March 31, 2019		8,081			11,403			13,481		—			70,303			598,588			465,403		—		3,033		1,170,292
Depreciation		9,223			5,604			6,645					79,320			41,084			172,881				12,011		326,768
Transfers		—			—			—		—			14,052			(14,052	)		—		—		—		—
Foreign exchange translation		(380	)		4			—		—			—			—			—		—		—		(376
Balance, March 31, 2020	$	16,924		$	17,011		$	20,126	$	—		$	163,675		$	625,620		$	638,284	$	—	$	15,044	$	1,496,684
Carrying amounts
As at March 31, 2018	$	1,261		$	17,012		$	42,930	$	14,172		$	1,142,260		$	—		$	370,460	$	740,445	$	—	$	2,328,540
As at March 31, 2019	$	6,035		$	24,111		$	37,802	$	—		$	250,420		$	372,413		$	176,260	$	794,431	$	30,655	$	1,692,127
As at March 31, 2020	$	34,925		$	26,047		$	74,130	$	—		$	668,788		$	46,531		$	53,419	$	800,717	$	34,972	$	1,739,529

During the year ended March 31, 2020 the Company transferred two EV Stars from inventory that are being used for demonstration and testing purposes.

During the year ended March 31, 2019, the Company wrote down the value of two diesel buses from $78,231 to$nil, leased one EV 350 to a customer for a period of 3 years which was determined to be an operating lease and leased one EV 250 to a customer for a period of 7 years which was determined to be a finance lease (Note 5). The EV 250 was previously held in inventory. The carrying value of electric buses was reduced by $319,635 to reflect the Company's receipt of government grants for two EV 350s.