Property, Plant and Equipment

12 Months Ended

Dec. 31, 2022

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment [Text Block]

6. Property, Plant and Equipment

The major components of property, plant and equipment as at December 31, 2022 and January 1, 2022 were as follows:

	December 31, 2022			January 1, 2022
	Cost	Accumulated depreciation	Net book value	Cost	Accumulated depreciation	Net book value
	$	$	$	$	$	$
Land	2,433	-	2,433	6,963	-	6,963
Buildings	115,718	19,922	95,796	94,935	22,510	72,425
Machinery and equipment	314,065	99,923	214,142	236,779	107,319	129,460
Enterprise software	22,840	14,873	7,967	19,900	11,740	8,160
Office furniture and equipment	4,241	2,482	1,759	5,429	3,130	2,299
Vehicles	895	601	294	1,445	1,215	230
	460,192	137,801	322,391	365,451	145,914	219,537

Interest expense capitalized as part of the construction cost of property, plant and equipment was $1.2 million for the year ended December 31, 2022, and immaterial for the years ended January 1, 2022 and January 2, 2021.

As at December 31, 2022, property, plant and equipment included construction in process assets of $132.2 million (January 1, 2022 - $48.7 million) and $8.8 million (January 1, 2022 - $7.0 million) of spare parts inventory.

Total depreciation expense included in cost of goods sold and selling, general and administrative expenses on the consolidated statements of operations related to property, plant and equipment for the year ended December 31, 2022 was $27.4 million (January 1, 2022 - $24.7 million; January 2, 2021 - $21.4 million).