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Capital assets (Tables)
 12 Months Ended
May 31, 2021
Property Plant And Equipment [Abstract]  
Summary of Depreciation Calculation

Capital assets are recorded at cost, net of accumulated amortization and impairment, if any. Amortization for the properties included in our capital assets is calculated using the following terms and methods:

 

Asset type

Depreciation method

Depreciation term (estimated useful life)

Land

Not depreciated

No term

Production facility

Straight-line

20 – 30 years

Equipment

Straight-line

3 – 25 years

Leasehold improvements

Straight-line

Lesser of estimated useful life or lease term

Construction in progress

Not depreciated

No term

Finance lease right-of-use assets

Straight-line

Lesser of the lease term and the useful life of the leased asset
Capital asset consisted of the following:

 

 

Land

 

 

Production

facility

 

 

Equipment

 

 

Leasehold

improvements

 

 

ROU

assets

under

finance

lease

 

 

Construction

in process

 

 

Total

capital

assets

 

Cost:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

At May 31, 2019

 

$

24,047

 

 

$

168,614

 

 

$

57,755

 

 

$

896

 

 

$

—

 

 

$

126,338

 

 

$

377,650

 

Additions

 

 

—

 

 

 

3,342

 

 

 

15,691

 

 

 

925

 

 

 

—

 

 

 

75,557

 

 

 

95,515

 

Transfers

 

 

54

 

 

 

27,968

 

 

 

81,112

 

 

 

11,996

 

 

 

—

 

 

 

(121,130

)

 

 

—

 

Disposals

 

 

—

 

 

 

—

 

 

 

(5,339

)

 

 

—

 

 

 

—

 

 

 

(4,147

)

 

 

(9,486

)

Impairment

 

 

(11

)

 

 

(2,561

)

 

 

(34

)

 

 

(89

)

 

 

—

 

 

 

(1,602

)

 

 

(4,297

)

Effect of foreign exchange

 

 

(2

)

 

 

(505

)

 

 

(2,117

)

 

 

(345

)

 

 

—

 

 

 

1,476

 

 

 

(1,493

)

At May 31, 2020

 

 

24,088

 

 

 

196,858

 

 

 

147,068

 

 

 

13,383

 

 

 

—

 

 

 

76,492

 

 

 

457,889

 

Business acquisition

 

 

5,538

 

 

 

55,916

 

 

 

35,045

 

 

 

1,560

 

 

 

35,519

 

 

 

46,151

 

 

 

179,729

 

Additions

 

 

261

 

 

 

3,236

 

 

 

6,284

 

 

 

525

 

 

 

—

 

 

 

25,773

 

 

 

36,079

 

Transfers

 

 

—

 

 

 

63,159

 

 

 

11,189

 

 

 

—

 

 

 

—

 

 

 

(74,348

)

 

 

—

 

Disposals

 

 

(5,237

)

 

 

—

 

 

 

(513

)

 

 

(192

)

 

 

—

 

 

 

—

 

 

 

(5,942

)

ROU Amortization

 

 

—

 

 

 

—

 

 

 

—

 

 

 

—

 

 

 

(827

)

 

 

—

 

 

 

(827

)

Effect of foreign exchange

 

 

3,899

 

 

 

27,341

 

 

 

16,335

 

 

 

1,783

 

 

 

34

 

 

 

11,254

 

 

 

60,646

 

At May 31, 2021

 

$

28,549

 

 

$

346,510

 

 

$

215,408

 

 

$

17,059

 

 

$

34,726

 

 

$

85,322

 

 

$

727,574

 

Accumulated amortization:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

At May 31, 2019

 

$

—

 

 

$

5,556

 

 

$

6,469

 

 

$

137

 

 

$

—

 

 

$

—

 

 

$

12,162

 

Amortization

 

 

—

 

 

 

10,134

 

 

 

14,551

 

 

 

336

 

 

 

—

 

 

 

—

 

 

 

25,021

 

At May 31, 2020

 

 

—

 

 

 

15,690

 

 

 

21,020

 

 

 

473

 

 

 

—

 

 

 

—

 

 

 

37,183

 

Amortization

 

 

—

 

 

 

14,007

 

 

 

24,996

 

 

 

690

 

 

 

—

 

 

 

—

 

 

 

39,693

 

At May 31, 2021

 

$

—

 

 

$

29,697

 

 

$

46,016

 

 

$

1,163

 

 

$

—

 

 

$

—

 

 

$

76,876

 

Net book value:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

At May 31, 2019

 

$

24,047

 

 

$

163,058

 

 

$

51,286

 

 

$

759

 

 

$

—

 

 

$

126,338

 

 

$

365,488

 

At May 31, 2020

 

$

24,088

 

 

$

181,168

 

 

$

126,048

 

 

$

12,910

 

 

$

—

 

 

$

76,492

 

 

$

420,706

 

At May 31, 2021

 

$

28,549

 

 

$

316,813

 

 

$

169,392

 

 

$

15,896

 

 

$

34,726

 

 

$

85,322

 

 

$

650,698