Plant and equipment (Tables)

9 Months Ended

Sep. 30, 2020

Plant and equipment

Schedule of plant and equipment

			Computer
	Furniture		hardware								Production
	and		and				Leasehold		Right-of-		tooling and
	equipment		software		Vehicles		Improvements		use assets		molds		Total
Cost:
December 31, 2018		494,487		133,403		388,049		384,341		—		4,549,948		5,950,228
Additions		73,691		139,863		—		129,327		—		3,310,971		3,653,852
Adoption of IFRS 16		—		—		—		—		2,061,469		—		2,061,469
Disposals		—		(2,150)		—		—		—		—		(2,150)
December 31, 2019		568,178		271,116		388,049		513,668		2,061,469		7,860,919		11,663,399
Additions		21,003		223,063		73,791		64,701		364,575		2,218,032		2,965,165
Disposals		—		—		(13,884)		(36,110)		—		—		(49,994)
Lease termination and derecognition1,2		—		—		—		—		(463,879)		—		(463,879)
Foreign exchange difference		2,573		124		—		7,594		(46,124)		—		(35,833)
September 30, 2020		591,754		494,303		447,956		549,853		1,916,041		10,078,951		14,078,858
Amortization:
December 31, 2018		230,798		65,689		215,251		114,724		—		—		626,462
Additions		77,975		65,600		117,326		121,951		664,797		—		1,047,649
Disposals		—		(1,254)		—		—		—		—		(1,254)
December 31, 2019		308,773		130,035		332,577		236,675		664,797		—		1,672,857
Additions		64,331		78,431		46,123		108,502		388,437		331,261		1,017,085
Disposals		—		—		(9,659)		(29,430)		—		—		(39,089)
Lease termination and derecognition1,2		—		—		—		—		(260,443)		—		(260,443)
Foreign exchange difference		472		16		—		2,913		12,229		—		15,630
September 30, 2020		373,576		208,482		369,041		318,660		805,020		331,261		2,406,040
Net book value:
At December 31, 2019		259,405		141,081		55,472		276,993		1,396,672		7,860,919		9,990,542
September 30, 2020		218,178		285,821		78,915		231,193		1,111,021		9,747,690		11,672,818

1  The Company entered into a sublease agreement for its office space in Los Angeles, USA, with effect from February 1, 2020. As a result of the sublease, the Company derecognized the right-of-use asset relating to the head lease with cost of $319,365 and accumulated amortization of $161,565 (see Note  6 for further information on the net investment in sublease).

2  The Company terminated one of its warehouse leases on January 31, 2020. As a result of the termination, the Company derecognized the right-of-use asset of the warehouse with cost of $144,514 and accumulated amortization of $98,878 (see Note 9 for further information on the termination of the lease)