General form of registration statement for all companies including face-amount certificate companies

PROPERTY AND EQUIPMENT (Details)

v3.21.2
PROPERTY AND EQUIPMENT (Details) - USD ($)
 6 Months Ended 12 Months Ended
Jun. 30, 2021
Dec. 31, 2020
Dec. 31, 2019
Dec. 31, 2018
Property and equipment cost, beginning $ 57,037,000 $ 46,982,000 $ 5,031,000  
Additions 1,155,000 6,851,000 20,511,000  
Business acquisitions 15,942,000   25,000  
IFRS 16 Adoption     23,594  
Lease Option Reassessment   7,310    
Disposals 0 (4,106,000) (2,179,000)  
Property and equipment cost, ending 74,134 57,037 46,982  
Accumulated depreciation, beginning (7,794,000) (4,011,000) (969,000)  
Depreciation (1,844,000) (3,848,000) (3,854,000)  
Accumulated depreciation, Disposals   65 812  
Accumulated depreciation, ending (9,638,000) (7,794,000) (4,011,000)  
Net book value 64,496,000 49,243,000 42,972,000 $ 4,063,000
Land and Buildings        
Property and equipment cost, beginning 0 4,098,000 0  
Additions 0 8,000 4,098,000  
Business acquisitions 14,529,000 14,529,000 0  
IFRS 16 Adoption     0  
Lease Option Reassessment   0    
Disposals 0 (4,106,000)    
Property and equipment cost, ending 14,529 0 4,098  
Accumulated depreciation, beginning   (8,000) 0  
Depreciation 0 (57,000) (8,000)  
Accumulated depreciation, Disposals   65 0  
Accumulated depreciation, ending 0 0 (8,000)  
Net book value 14,529,000 0 4,090,000 0
Leasehold Improvements        
Property and equipment cost, beginning 10,799,000 4,275,000 1,509,000  
Additions 73,000 1,937,000 2,766,000  
Business acquisitions 0   0  
IFRS 16 Adoption     0  
Lease Option Reassessment   0    
Disposals 0 4,587,000 0  
Property and equipment cost, ending 10,872 10,799 4,275  
Accumulated depreciation, beginning (634,000) (422,000) (260,000)  
Depreciation (167,000) (212,000) (186,000)  
Accumulated depreciation, Disposals   0 24  
Accumulated depreciation, ending (801,000) (634,000) (422,000)  
Net book value 10,071,000 10,165,000 3,853,000 1,249,000
Furniture and Fixtures        
Property and equipment cost, beginning 50,000 49,000 49,000  
Additions 0 1,000 0  
Business acquisitions 0   0  
IFRS 16 Adoption     0  
Lease Option Reassessment   0    
Disposals 0 0 0  
Property and equipment cost, ending 50 50 49  
Accumulated depreciation, beginning (47,000) (46,000) (44,000)  
Depreciation (1,000) 1,000 3,000  
Accumulated depreciation, Disposals   0 0  
Accumulated depreciation, ending (48,000) (47,000) (46,000)  
Net book value 2,000 3,000 3,000 5,000
Equipment [Member]        
Property and equipment cost, beginning 1,276,000 1,100,000 2,062,000  
Additions 268,000 154,000 1,192,000  
Business acquisitions 1,413,000   25,000  
IFRS 16 Adoption   0 0  
Lease Option Reassessment   0    
Disposals 0 22,000 (2,179,000)  
Property and equipment cost, ending 2,957 1,276 1,100  
Accumulated depreciation, beginning (427,000) (261,000) (570,000)  
Depreciation (72,000) 166,000 478,000  
Accumulated depreciation, Disposals   0 786  
Accumulated depreciation, ending (499,000) (427,000) (261,000)  
Net book value 2,458,000 849,000 839,000 1,492,000
Vehicles [Member]        
Property and equipment cost, beginning 854,000 813,000 516,000  
Additions 0 41,000 297,000  
Business acquisitions 0   0  
IFRS 16 Adoption     0  
Lease Option Reassessment   0    
Disposals 0 0 0  
Property and equipment cost, ending 854 854 813  
Accumulated depreciation, beginning (411,000) (249,000) (95,000)  
Depreciation (77,000) 162,000 155,000  
Accumulated depreciation, Disposals   0 2  
Accumulated depreciation, ending (488,000) (411,000) (249,000)  
Net book value 366,000 443,000 565,000 421,000
Construction in Process        
Property and equipment cost, beginning 2,528,000 2,533,000 895,000  
Additions 814,000 4,604,000 1,638,000  
Business acquisitions 0   0  
IFRS 16 Adoption     0  
Lease Option Reassessment   0    
Disposals 0 (4,609,000) 0  
Property and equipment cost, ending 3,342 2,528 2,533  
Accumulated depreciation, beginning 0 0 0  
Depreciation 0 0 0  
Accumulated depreciation, Disposals   0 0  
Accumulated depreciation, ending 0 0 0  
Net book value 3,342,000 2,528,000 2,533,000 895,000
Right of Use Assets        
Property and equipment cost, beginning 41,530,000 34,114,000 0  
Additions 0 106,000 10,520,000  
Business acquisitions 0   0  
IFRS 16 Adoption     23,594  
Lease Option Reassessment   7,310    
Disposals 0 0 0  
Property and equipment cost, ending 41,530 41,530 34,114  
Accumulated depreciation, beginning (6,275,000) (3,025,000) 0  
Depreciation (1,527,000) 3,025,000 3,025,000  
Accumulated depreciation, Disposals   (3,250) 0  
Accumulated depreciation, ending (7,802,000) (6,275,000) (3,025,000)  
Net book value $ 33,728,000 $ 35,255,000 $ 31,089,000 $ 0