v3.22.4
Intangible assets
 12 Months Ended
Dec. 31, 2022
Intangible Assets [Abstract]  
Intangible assets Intangible assets:
December 31, 2022December 31, 2021
Intellectual property acquired from UTC$— $74 
ERP management reporting software system2,714 3,631 
Intellectual property acquired from Ballard Motive Solutions (notes 7 and 27)2,500 17,083 
$5,214 $20,788 
12.    Intangible assets (cont'd):
AccumulatedNet carrying
Costamortizationamount
At January 1, 2021$59,855 $56,091 $3,764 
Acquisition of intangible assets17,279 — 17,279 
Additions to intangible assets1,543 — 1,543 
Amortization expense— 1,798 (1,798)
At December 31, 202178,677 57,889 20,788 
Additions to intangible assets550 — 550 
Amortization expense— 3,107 (3,107)
Impairment on intangible assets (note 27)— 13,017 (13,017)
At December 31, 2022$79,227 $74,013 $5,214 
Acquisition of intangible assets of $17,279,000 in 2021 related to the acquisition of Ballard Motive Solutions. During the year ended December 31, 2022, impairment charges of $13,017,000 were recognized primarily as a result of the post-acquisition restructuring of operations at Ballard Motive Solutions (notes 7 and 27).
Additions to intangible assets in 2022 of $550,000 (2021 - $1,543,000) consist primarily of costs to enhance the capabilities of the ERP management reporting software system.
Amortization expense on intangible assets is allocated to research and product development expense or general and administration expense depending upon the nature of the underlying assets. During the year ended December 31, 2022, amortization of $3,107,000 (2021 - $1,798,000) was recorded.