Intangible assets

12 Months Ended

Dec. 31, 2023

Intangible assets:


	December 31, 2023		December 31, 2022
ERP management reporting software system	$	1,406	$	2,714
Intellectual property acquired from Ballard Motive Solutions (note 7)	—		2,500
	$	1,406	$	5,214


			Accumulated		Net carrying
	Cost		amortization		amount
At January 1, 2022	$	78,677	$	57,889	$	20,788
Additions to intangible assets	550		—		550
Amortization expense	—		3,107		(3,107)
Impairment on intangible assets (note 7)	—		13,017		(13,017)
At December 31, 2022	79,227		74,013		5,214
Additions to intangible assets	154		—		154
Amortization expense	—		1,696		(1,696)
Impairment on intangible assets (note 7)	—		2,266		(2,266)
At December 31, 2023	$	79,381	$	77,975	$	1,406

During the year ended December 31, 2023, impairment charges on intangible assets of $2,266,000 (2022 - $13,017,000) were recognized primarily as a result of the post-acquisition restructuring of operations and ultimate closure of BMS (note 7).

Additions to intangible assets in 2023 of $154,000 (2022 - $550,000) consist primarily of costs to enhance the capabilities of the ERP management reporting software system.

Amortization expense on intangible assets is allocated to research and product development expense or general and administration expense depending upon the nature of the underlying assets. During the year ended December 31, 2023, amortization of $1,696,000 (2022 - $3,107,000) was recorded.