Property and equipment

12 Months Ended

Dec. 31, 2021

Property and equipment

Property and equipment

6.     Property and equipment

	Plant								Furniture		Capital
	and		Leasehold		Motor				and		work-in-
Cost	equipment		Improvements		Vehicles		Computers		fixtures		progress		Total
Balance, December 31, 2019	$	449,044	$	304,770	$	38,427	$	—	$	—	$	616,377	$	1,408,618
Additions		172,369		—		—		—		—		266,768		439,137
Write-offs		(23,748)		—		—		—		—		—		(23,748)
Foreign exchange movements		(11,305)		(11,333)		(1,429)		—		—		—		(24,067)
Balance, December 31, 2020	$	586,360	$	293,437	$	36,998	$	—	$	—	$	883,145	$	1,799,940
Additions		53,808		493,136		14,214		10,427		4,887		—		576,472
Reclassifications		—		360,695		—		—		—		(360,695)		—
Foreign exchange movements		(50,157)		(57,574)		(3,589)		(303)		(192)		(58,197)		(170,012)
Balance, December 31, 2021	$	590,011	$	1,089,694	$	47,623	$	10,124	$	4,695	$	464,253	$	2,206,400

	Plant								Furniture
Accumulated	and		Leasehold		Motor				and		Capital work-in-
depreciation	equipment		Improvements		Vehicles		Computers		fixtures		progress		Total
Balance, December 31, 2019	$	67,113	$	22,489	$	4,803	$	—	$	—	$	—	$	94,405
Depreciation		60,212		14,950		9,425		—		—		—		84,587
Foreign exchange movements		(3,615)		(1,115)		(354)		—		—		—		(5,084)
Balance, December 31, 2020	$	123,710	$	36,324	$	13,874	$	—	$	—	$	—	$	173,908
Depreciation		63,785		78,352		11,208		1,245		483		—		155,073
Foreign exchange movements		(12,641)		(6,053)		(1,577)		(39)		(19)		—		(20,329)
Balance, December 31, 2021	$	174,854	$	108,623	$	23,505	$	1,206	$	464	$	—	$	308,652

	Plant								Furniture		Capital
	and		Leasehold		Motor				and		work-in-
Net book value	equipment		Improvements		Vehicles		Computers		fixtures		progress		Total
Balance, December 31, 2020	$	462,650	$	257,113	$	23,124	$	—	$	—	$	883,145	$	1,626,032
Balance, December 31, 2021	$	415,157	$	981,071	$	24,118	$	8,918	$	4,231	$	464,253	$	1,897,748

As at December 31, 2021 and 2020 the Company’s Capital work in progress relate to the ongoing civil, gravelling, storm drainage work on site, as well as the construction of hoop houses and a Cravo A-Frame style greenhouse for future medical cannabis cultivation in Bophelo Bio Science in Lesotho.

The Company considered indicators of impairment at December 31, 2021 and 2020. The Company did not record any impairment loss during the year ended December 31, 2021 (2020 – $23,748, 2019 – nil).