Other non-current assets

3 Months Ended

Mar. 31, 2022

Other non-current assets

Other non-current assets

16.    Other non-current assets

	March 31,		December 31,
	2022		2021
Right-of-use assets	$	128,796	$	114,414
Tax receivable		10,747		10,289
Loans receivable		817		—
Deferred debt issue costs		5,147		5,236
Other		12,367		12,565
	$	157,874	$	142,504

The Company recognized a ROU asset of $16,587,000 as a result of the sale and leaseback transaction on the Bolton property (Note 15 and 21).

16.    Other non-current assets (continued)

Loans receivable

As at March 31, 2022, the Company held three financing lending arrangements that are fully collateralized and secured by certain equipment. These financing lending arrangements have a term of one to four years. In the event of default under these agreements, the Company will take possession of the equipment as collateral to recover its loans receivable balance. The loans receivable balance as at March 31, 2022 was $7,278,000, of which $6,461,000 is recorded in trade and other receivables and $817,000 in non-current loans receivable (December 31, 2021: $7,267,000, of which $7,267,000 was recorded in trade and other receivables and nil in non-current loans receivable). The expected credit loss allowance is not significant.