Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2023

Summary of Significant Accounting Policies

Schedule of property plant and equipment useful lives

Building and leasehold improvements		10 – 30 years
Machinery and equipment		2 – 30 years
Software		1 – 5 years
Hydrogen production plants		30 years

Schedule of accrual for loss contracts

The following table shows the roll forward of balances in the accrual for loss contracts, including changes due to the provision for loss accrual, releases to service cost of sales, provision for warrants and foreign currency translation adjustment (in thousands):


	Year ended		Year ended
	December 31, 2023		December 31, 2022
Beginning balance	$	81,066	$	89,773
Provision for loss accrual		85,375		23,295
Releases to service cost of sales		(29,713)		(35,446)
Increase to loss accrual related to customer warrants		971		3,506
Foreign currency translation adjustment		154		(62)
Ending balance	$	137,853	$	81,066