| PROPERTY AND EQUIPMENT |
The following is a summary of the carrying values of property and equipment: | | | | | | | | | | | | | | | | | | | | | | | | Vehicles | | | | | Leasehold | | | | | | | | | Land and | | and | | Right-of- | | improve- | | | | | | | | | buildings | | equipment | | use assets | | ments | | Furniture | | Total | Cost | | | | | | | | | | | | | | | | | | | Balance, January 1, 2024 | | $ | 12,228,068 | | $ | 1,860,156 | | $ | 497,263 | | $ | 125,848 | | $ | 28,487 | | $ | 14,739,822 | Additions | | | — | | | 604,534 | | | — | | | — | | | 13,992 | | | 618,526 | Foreign exchange movement | | | 1,074,694 | | | 162,606 | | | — | | | — | | | — | | | 1,237,300 | Balance, December 31, 2024 | | $ | 13,302,762 | | $ | 2,627,296 | | $ | 497,263 | | $ | 125,848 | | $ | 42,479 | | $ | 16,595,648 | Additions | | | — | | | 361,834 | | | 168,673 | | | 79,681 | | | 49,165 | | | 659,353 | Foreign exchange movement | | | (576,397) | | | (161,720) | | | — | | | — | | | — | | | (738,117) | Balance, December 31, 2025 | | $ | 12,726,365 | | $ | 2,827,410 | | $ | 665,936 | | $ | 205,529 | | $ | 91,644 | | $ | 16,516,884 | | | | | | | | | | | | | | | | | | | | Accumulated depreciation | | | | | | | | | | | | | | | | | | | Balance, January 1, 2024 | | $ | — | | $ | 89,991 | | $ | 8,553 | | $ | 2,161 | | $ | 489 | | $ | 101,194 | Depreciation | | | — | | | 101,794 | | | 121,737 | | | 30,922 | | | 7,699 | | | 262,152 | Balance, December 31, 2024 | | $ | — | | $ | 191,785 | | $ | 130,290 | | $ | 33,083 | | $ | 8,188 | | $ | 363,346 | Depreciation | | | — | | | 123,420 | | | 149,891 | | | 47,431 | | | 19,632 | | | 340,374 | Balance, December 31, 2025 | | $ | — | | $ | 315,205 | | $ | 280,181 | | $ | 80,514 | | $ | 27,820 | | $ | 703,720 | | | | | | | | | | | | | | | | | | | | Net book value: | | | | | | | | | | | | | | | | | | | Balance, December 31, 2024 | | $ | 13,302,762 | | $ | 2,435,511 | | $ | 366,973 | | $ | 92,765 | | $ | 34,291 | | $ | 16,232,302 | Balance, December 31, 2025 | | $ | 12,726,365 | | $ | 2,512,205 | | $ | 385,755 | | $ | 125,015 | | $ | 63,824 | | $ | 15,813,164 |
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