Mining Properties Mining Properties (Policies)

9 Months Ended

Sep. 30, 2018

Accounting Policies [Abstract]

Capitalization of Internal Costs, Policy [Policy Text Block]

The determination of commercial production (or ready for intended use) was based on many factors requiring the exercise of judgment.  Factors that were considered when determining if intended use had been achieved included achievement of continuous production or other output, mineral recoveries at or near expected levels, the absence of routine take-downs of the plant to address commissioning issues and fix problems, and the release of the commissioning team.

Prior to commercial production, costs related to mine development, construction of long-lived assets, and inventory were capitalized; all other costs were expensed in the period incurred. Amortization of mining properties commenced when the mine reached commercial production.