Other Non-current Assets

12 Months Ended

Dec. 31, 2019

Other Non-current Assets

Other Non-current Assets

17.   Other non-current assets

As at December 31,	2019		2018
Right-of-use assets	$	116,209	$	—
Tax receivable		11,792		12,705
Equity-accounted investments		4,276		4,010
Deferred debt issue costs		1,403		2,017
Other		11,999		10,663
	$	145,679	$	29,395

Equity-accounted investments

The Company holds a 48% share interest in a group of companies detailed below (together, the “Cura Classis entities”), which have common ownership. The Cura Classis entities provide dedicated fleet management services in three jurisdictions to a common customer unrelated to the Company. The Company has determined the Cura Classis entities are variable interest entities and the Company is not the primary beneficiary, as it does not have the power to make any decisions that significantly affect the economic results of the Cura Classis entities. Accordingly, the Company accounts for its investments in the Cura Classis entities following the equity method.

17.   Other non-current assets (continued)

Equity-accounted investments (continued)

A condensed summary of the Company’s investments in and advances to equity-accounted investees are as follows (in thousands of United States dollars, except percentages):

	Ownership		December 31,		December 31,
	percentage		2019		2018
Cura Classis entities	48	%	$	4,276	$	4,010

As a result of the Company’s investments, the Company is exposed to risks associated with the results of operations of the Cura Classis entities. The Company has no other business relationships with the Cura Classis entities. The Company’s maximum risk of loss associated with these entities is the investment carrying amount.