| Property, Plant and Equipment |
PROPERTY, PLANT AND EQUIPMENT | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | LAND | | BUILDINGS | | CONSTRUCTION
IN PROCESS | | GROWING & PROCESSING
EQUIPMENT | | OTHER | | RIGHT-OF-USE ASSETS | | TOTAL | | Cost | | | | | | | | | | | | | | | Balance, August 31, 2020 | $ | 4,075 | | | $ | 127,022 | | | $ | 2,128 | | | $ | 132,991 | | | $ | 8,677 | | | $ | 4,464 | | | $ | 279,357 | | | | | | | | | | | | | | | | Acquisitions through business combinations (Note 27) | — | | | 5,786 | | | 2,859 | | | 720 | | | 721 | | | 1,742 | | | 11,828 | | | Additions | — | | | 2,928 | | | 1,762 | | | 4,655 | | | 270 | | | — | | | 9,615 | | | Transfers | — | | | — | | | — | | | — | | | 667 | | | (889) | | | (222) | | | Construction completed | — | | | 27 | | | (4,657) | | | 4,630 | | | — | | | — | | | — | | | Disposals | — | | | — | | | — | | | (3,586) | | | (12) | | | — | | | (3,598) | | | Balance, August 31, 2021 | $ | 4,075 | | | $ | 135,763 | | | $ | 2,092 | | | $ | 139,410 | | | $ | 10,323 | | | $ | 5,317 | | | $ | 296,980 | | Acquisitions through business combinations (Note 27) | 230 | | | 781 | | | 2,930 | | | 397 | | | 143 | | | 1,759 | | | 6,240 | | | Additions | 400 | | | 7,326 | | | 26,021 | | | 18,051 | | | 1,210 | | | 2,931 | | | 55,939 | | Transfers (Note 15 (ii)) | — | | | 961 | | — | | | — | | | — | | | (961) | | — | | | Construction completed | — | | | 1,539 | | | (20,671) | | | 18,659 | | | 473 | | | — | | | — | | | Disposals | — | | | (100) | | | — | | | (11,379) | | | (75) | | | (5,447) | | | (17,001) | | | | | | | | | | | | | | | | Balance, August 31, 2022 | $ | 4,705 | | | $ | 146,270 | | | $ | 10,372 | | | $ | 165,138 | | | $ | 12,074 | | | $ | 3,599 | | | $ | 342,158 | | | | | | | | | | | | | | | | | Accumulated depreciation | | | | | | | | | | | | | | | Balance, August 31, 2020 | $ | — | | | $ | (8,203) | | | $ | — | | | $ | (20,041) | | | $ | (3,136) | | | $ | (557) | | | $ | (31,937) | | | Depreciation | — | | | (5,456) | | | — | | | (22,735) | | | (1,451) | | | (822) | | | (30,464) | | | Transfers | — | | | — | | | — | | | — | | | — | | | 222 | | | 222 | | | Disposals | — | | | — | | | — | | | 1,129 | | | 9 | | — | | | 1,138 | | | Balance, August 31, 2021 | $ | — | | | $ | (13,659) | | | $ | — | | | $ | (41,647) | | | $ | (4,578) | | | $ | (1,157) | | | $ | (61,041) | | | Depreciation | — | | | (5,933) | | | — | | | (13,853) | | | (1,550) | | | (925) | | | (22,261) | | | | | | | | | | | | | | | | | Disposals | — | | | — | | | — | | | 4,715 | | | 59 | | | 434 | | | 5,208 | | | Impairment | — | | | — | | | — | | | (4,245) | | | — | | | — | | | (4,245) | | Balance, August 31, 2022 | $ | — | | | $ | (19,592) | | | $ | — | | | $ | (55,030) | | | $ | (6,069) | | | $ | (1,648) | | | $ | (82,339) | | | | | | | | | | | | | | | | | Net book value | | | | | | | | | | | | | | | August 31, 2021 | $ | 4,075 | | | $ | 122,104 | | | $ | 2,092 | | | $ | 97,763 | | | $ | 5,745 | | | $ | 4,160 | | | $ | 235,939 | | August 31, 2022 | $ | 4,705 | | | $ | 126,678 | | | $ | 10,372 | | | $ | 110,108 | | | $ | 6,005 | | | $ | 1,951 | | | $ | 259,819 | |
Included in deferred charges and deposits is $5,507 (August 31, 2021 - $3,188) paid to secure the acquisition of manufacturing equipment. The amounts will be recorded into property, plant and equipment as equipment is received.
i.Impairment/ Accelerated Depreciation Moncton Chocolate Line During the year ended August 31, 2022, due to the decline in utilization of the equipment and declining revenues, the Company made the strategic decision to cease manufacturing chocolate at its Moncton Campus. As a result, the asset is measured at the lower of its carrying amount and fair value less costs to sell and the Company recognized an impairment loss of $3,978 in relation to this asset. Additionally, management reassessed the useful life of the chocolate manufacturing equipment at its Winnipeg site and recognized accelerated depreciation of $267. Reconciliation of property, plant, and equipment additions to the statements of cash flowsThe following table reconciles additions of property, plant, and equipment per the above table to the purchases of property, plant, and equipment per the statements of cash flows:
| | | | | | | | | | | | | AUGUST 31, 2022 | | AUGUST 31,
2021 | | Additions (including right-of-use lease assets) | $ | 62,179 | | | $ | 21,443 | | Additions related to business combinations (Note 27) | (6,240) | | | (11,862) | | | Additions related to right-of-use lease assets | (2,931) | | | — | | | Net change in deferred charges and deposits related to purchases of property, plant and equipment | 2,319 | | | 2,668 | | | | | | | Net change in accounts payable and accrued liabilities related to purchases of property, plant and equipment | (6,579) | | | (492) | | | Purchase of property, plant and equipment | $ | 48,748 | | | $ | 11,757 | |
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