Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block] | NOTE 1 — BUSINESS AND SIGNIFICANT ACCOUNTING POLICIES Business Ormat Technologies, Inc. (the “Company”) is primarily engaged in the geothermal and recovered energy business, including the supply of equipment that is manufactured by the Company and the design and construction of power plants for projects owned by the Company or for third ’s equipment manufacturing operations are located in Israel. Most of the Company ’s domestic power plant facilities are Qualifying Facilities under the Public Utility Regulatory Policies Act of 1978 December 31, 2017. Restatement of previously issued consolidated financial statements As described further in Note 18, second 2017, first 2018, 2017 2027 not The error in the deferred tax asset valuation allowance resulted in an understatement of the income tax provision and net income in the previously reported 2017 $23.1 23 2017 December 31, 2017 $62.0 $24.8 $37.2 December 31, 2017 $24.4 $0.4 2013. As a result of such errors, the Company concluded that the previously issued 2017 Revision of previously issued consolidated financial statements The Company had previously identified certain other tax errors, including a prior period error related to the translation of deferred tax liabilities in the Company’s Kenyan subsidiary, which were previously determined to be immaterial. Accordingly, those amounts are also being corrected and reflected in the appropriate periods. The Company assessed the materiality of these tax and tax related errors impacting 2015 2016 1.M, 250, 250” 2016 2015 not 10 2015 $0.8 2016 $5.2 2015, January 1, 2015 $3.1 2015. The effects of the 2017 2016 December 31, 2017 2016 December 31, 2017 December 31, 2016 As originally reported Adjustments As Restated As originally reported Adjustments As Revised Deferred income tax assets 20,135 37,202 57,337 - - - Total assets 2,586,662 37,202 2,623,864 2,461,569 - 2,461,569 Deferred income tax liabilities - 61,961 61,961 35,382 1,029 36,411 Liability for unrecognized tax benefits 8,890 - 8,890 5,738 706 6,444 Total liabilities 1,259,787 61,961 1,321,748 1,286,790 1,735 1,288,525 Retained earnings 351,622 (24,367 ) 327,255 216,644 (1,292 ) 215,352 Accumulated other comprehensive loss (4,314 ) (392 ) (4,706 ) (7,732 ) (443 ) (8,175 ) Total stockholders’ equity attributable to the Company’s stockholders 1,236,137 (24,759 ) 1,211,378 1,078,425 (1,735 ) 1,076,690 Total equity 1,320,459 (24,759 ) 1,295,700 1,170,007 (1,735 ) 1,168,272 The effects of the restatement and revision on the line items within the Company's consolidated statements of operations and comprehensive income for the years ended December 31, 2017, 2016 2015 Year ended December 31, 2017 Year ended December 31, 2016 Year ended December 31, 2015 As originally reported Adjustments As Restated As originally reported Adjustments As Revised As originally reported Adjustments As Revised Income tax (provision) benefit $ 1,411 $ (23,075 ) $ (21,664 ) $ (31,837 ) $ (5,222 ) $ (37,059 ) $ 15,258 $ 799 $ 16,057 Income from continuing operations 170,184 (23,075 ) 147,109 101,516 (5,222 ) 96,294 123,349 799 124,148 Net income attributable to the Company’s Stockholders 155,489 (23,075 ) 132,414 93,930 (5,222 ) 88,708 119,573 799 120,372 Loss in respect of derivative instruments designated for cash flow hedge 84 51 135 87 54 141 91 56 147 Comprehensive income 174,439 (23,024 ) 151,415 101,044 (5,168 ) 95,876 124,350 855 125,205 Comprehensive income attributable to the Company’s stockholders 158,907 (23,024 ) 135,883 93,865 (5,168 ) 88,697 120,574 855 121,429 Earnings per share Basic: 3.10 (0.46 ) 2.64 1.90 (0.11 ) 1.79 2.46 0.02 2.48 Diluted: 3.06 (0.45 ) 2.61 1.87 (0.10 ) 1.77 2.43 0.02 2.45 The effects of the restatement and revision on the line items within the Company’s consolidated statements of equity for the years ended December 31, 2017, 2016 2015 As originally reported Adjustments As Revised Balance as of December 31, 2014: Retained earnings $ 41,539 $ 3,131 $ 44,670 Accumulated other comprehensive loss (8,668 ) (553 ) (9,221 ) Total stockholders’ equity attributable to the Company’s stockholders 774,923 2,578 777,501 Total equity 786,746 2,578 789,324 Net income for the year ended December 31, 2015 123,349 799 124,148 Net income attributable to the Company’s stockholders for the year ended December 31, 2015 119,573 799 120,372 Loss in respect of derivative instruments designated for cash flow hedge for the year ended December 31, 2015 91 56 147 Balance as of December 31, 2015: Retained earnings 148,396 3,930 152,326 Accumulated other comprehensive loss (7,667 ) (497 ) (8,164 ) Total stockholders’ equity attributable to the Company’s stockholders 990,001 3,433 993,434 Total equity 1,083,874 3,433 1,087,307 Net income for the year ended December 31, 2016 101,232 (5,222 ) 96,010 Net income attributable to the Company’s stockholders for the year ended December 31, 2016 93,930 (5,222 ) 88,708 Loss in respect of derivative instruments designated for cash flow hedge for the year ended December 31, 2016 87 54 141 Balance as of December 31, 2016: Retained earnings 216,644 (1,292 ) 215,352 Accumulated other comprehensive loss (7,732 ) (443 ) (8,175 ) Total stockholders’ equity attributable to the Company's stockholders 1,078,425 (1,735 ) 1,076,690 Total equity 1,170,007 (1,735 ) 1,168,272 As originally reported Adjustments As Restated Net income for the year ended December 31, 2017 $ 169,132 $ (23,075 ) $ 146,057 Net income attributable to the Company’s stockholders for the year ended December 31, 2017 155,489 (23,075 ) 132,414 Loss in respect of derivative instruments designated for cash flow hedge for the year ended December 31, 2017 84 51 135 Balance as of December 31, 2017: Retained earnings 351,622 (24,367 ) 327,255 Accumulated other comprehensive loss (4,314 ) (392 ) (4,706 ) Total stockholders’ equity attributable to the Company’s stockholders 1,236,137 (24,759 ) 1,211,378 Total equity 1,320,459 (24,759 ) 1,295,700 Although there was no December 31, 2017, 2016 2015 Year ended December 31, 2017 Year ended December 31, 2016 Year ended December 31, 2015 As originnally reported Adjustments As Restated As originally reported Adjustments As Revised As originally reported Adjustments As Revised Net income $ 170,184 $ (23,075 ) $ 147,109 $ 101,516 $ (5,222 ) $ 96,294 $ 123,349 $ 799 $ 124,148 Deferred income tax provision (64,104 ) 22,957 (41,147 ) 18,473 4,749 23,222 (39,530 ) (432 ) (39,962 ) Liability for unrecognized tax benefits 3,152 118 3,270 (4,647 ) 473 (4,174 ) 2,874 233 3,107 Accounts payable and accrued expenses 51,641 - 51,641 (1,375 ) - (1,375 ) (339 ) (600 ) (939 ) Net cash provided by operating activities 245,575 - 245,575 159,285 - 159,285 190,025 - 190,025 The impacts of the restatement and revision have been reflected throughout the financial statements, including the applicable footnotes, as appropriate. This resulted in changes to the components of the income tax provision (benefit), including the significant components of the deferred tax provision (benefit), the income tax rate reconciliation, the components of deferred tax assets and liabilities and the schedules of changes in the valuation allowance and unrecognized tax benefits, together with other disclosures in Note 18 19. Cash dividends During the years ended December 31, 2017, 2016, 2015, $20.5 $0.41 $25.7 $0.52 $12.7 $0.26 Rounding Dollar amounts, except per share data, in the notes to these financial statements are rounded to the closest $1,000, Basis of presentation The consolidated financial statements are prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and include the accounts of the Company and of all majority-owned subsidiaries in which the Company exercises control over operating and financial policies, and variable interest entities in which the Company has an interest and is the primary beneficiary. Intercompany accounts and transactions have been eliminated in consolidation. Investments in less-than-majority-owned entities or other entities in which the Company exercises significant influence over operating and financial policies are accounted for using the equity method of accounting or consolidated if they are a variable interest entity in which the Company has an interest and is the primary beneficiary. Under the equity method, original investments are recorded at cost and adjusted by the Company’s share of undistributed earnings or losses of such companies. The Company’s earnings or losses in investments accounted for under the equity method have been reflected as “equity in earnings (losses) of investees, net” on the Company’s consolidated statements of operations and comprehensive income (loss). Cash and cash equivalents The Company considers all highly liquid instruments, with an original maturity of three . Restricted cash, cash equivalents , and marketable securities Under the terms of certain long-term debt agreements, the Company is required to maintain certain debt service reserves, cash collateral and operating fund accounts that have been classified as restricted cash and cash equivalents. Funds that will be used to satisfy obligations due during the next twelve Concentration of credit risk Financial instruments which potentially subject the Company to concentration of credit risk consist principally of temporary cash investments and accounts receivable . The Company places its temporary cash investments with high credit quality financial institutions located in the U.S. and in foreign countries. At December 31, 2017 2016, $21.2 $72.5 seven $250,000 December 31, 2017 2016, ’s deposits in foreign countries of approximately $32.8 $166.2 not At December 31, 2017 2016, approximately $78.1 $53.3 December 31, 2017, 2016, 19 57% 60%, The Company has historically been able to collect on substantially all of its receivable balances, and believes it will continue to be able to collect all amounts due. Accordingly, no Inventories Inventories consist primarily of raw material parts and sub-assemblies for power units, and are stated at the lower of cost or net realizable value, using the weighted-average cost method. Inventories are reduced by a provision for slow-moving and obsolete inventories. This provision was not December 31, 2017 2016. Deposits and other Deposits and other consist primarily of performance bonds for construction projects, long-term insurance contract and receivables, and derivative instruments. Deferred charges Deferred charges represent prepaid income taxes on intercompany sales. Such amounts are amortized using the straight-line method and included in income tax provision over the life of the related property, plant and equipment. The Company has not 2016 16, For additional information on the new accounting standard related to tax effects associated with intercompany transfers of assets please see "New accounting pronouncements effective in future periods" in Note 1 8 Property, plant and equipment, net Property, plant and equipment are stated at cost. All costs associated with the acquisition, development and construction of power plants operated by the Company are capitalized. Major improvements are capitalized and repairs and maintenance (including major maintenance) costs are expensed. Power plants operated by the Company, which include geothermal wells and exploration and resource development costs, are depreciated using the straight-line method over their estimated useful lives, which range from 15 30 Buildings (in years) 25 Leasehold improvements (in years) 15 - 20 Machinery and equipment — manufacturing and drilling (in years) 10 Machinery and equipment — computers (in years) 3 - 5 Office equipment — furniture and fixtures (in years) 5 - 15 Office equipment — other (in years) 5 - 10 Automobiles (in years) 5 - 7 The cost and accumulated depreciation of items sold or retired are removed from the accounts. Any resulting gain or loss recognized currently and is recorded in the accompanying statements of operations. The Company capitalizes interest costs as part of constructing power plant facilities. Such capitalized interest is recorded as part of the asset to which it relates and is amortized over the asset ’s estimated useful life. Capitalized interest costs amounted to $7.2 $3.3 $4.1 December 31, 2017, 2016, 2015, Exploration and development costs The Company capitalizes costs incurred in connection with the exploration and development of geothermal resources once it acquires land rights to the potential geothermal resource. Prior to acquiring land rights, the Company makes an initial assessment that an economically feasible geothermal reservoir is probable on that land. The Company determines the economic feasibility of potential geothermal resources internally, with all available data and external assessments vetted through the exploration department and occasionally using outside service providers. Costs associated with the initial assessment are expensed and included in cost of electricity revenues in the consolidated statements of operations and comprehensive income (loss). Such costs were immaterial during the years ended December 31, 2017, 2016, 2015. two three may In most cases, the Company obtains the right to conduct the geothermal development and operations on land owned by the Bureau of Land Management (“BLM”), various states or with private parties. In consideration for certain of these leases, the Company may Following the acquisition of land rights to the potential geothermal resource, the Company conducts further studies and surveys, including water and soil analyses among others, and augments its database with the results of these studies. The Company then initiates a suite of geophysical surveys to assess the resource and determine drilling locations. If the results of these activities support the initial assessment of the feasibility of the geothermal resource, the Company then proceeds to exploratory drilling and other related activities which may may not When deciding whether to continue holding lease rights and/or to pursue exploration activity, we diligently prioritize our prospective investments, taking into account resource and probability assessments in order to make informed decisions about whether a particular project will support commercial operation . As a result, write-off of unsuccessful activities for the year ended December 31, 2017, 2016 2015 $1.8 $3.0 $1.6 2017, 2016, no Grants received from the U.S. Department of Energy (“DOE”) are offset against the related exploration and development costs. Such grants amounted to $0.0 $0.3 $0.8 December 31, 2017, 2016, 2015, All exploration and development costs that are being capitalized, including the up-front bonus payments made to secure land leases, will be depreciated over their estimated useful lives when the related geothermal power plant is substantially complete and ready for use. A geothermal power plant is substantially complete and ready for use when electricity generation commences. Asset retirement obligation The Company records the fair value of a legal liability for an asset retirement obligation in the period in which it is incurred. The Company ’s legal liabilities include plugging wells and post-closure costs of power producing sites. When a new liability for asset retirement obligations is recorded, the Company capitalizes the costs of the liability by increasing the carrying amount of the related long-lived asset. The liability is accreted to its present value each period, and the capitalized cost is depreciated over the useful life of the related asset. At retirement, the obligation is settled for its recorded amount at a gain or loss. Deferred financing and lease transaction costs Deferred financing costs are amortized over the term of the related obligation using the effective interest method. Amortization of deferred financing costs is presented as interest expense in the consolidated statements of operations and comprehensive income (loss). Accumulated amortization related to deferred financing costs amounted to $31.0 $31.1 December 31, 2017 2016, December 31, 2017, 2016, 2015 $5.7 $6.9 $8.8 December 31, 2017, 2016 2015, $0.6 $0.1 $0.5 Deferred transaction costs relating to the Puna operating lease (see Note 12 $4.2 23 $2.3 $2.1 December 31, 2017 2016, December 31, 2017, 2016, 2015 $0.2 Goodwill Goodwill represents the excess of the fair value of consideration transferred in the business combination transactions of Guadeloupe and Viridity over the fair value of tangible and intangible assets acquired, net of the fair value of liabilities assumed and the fair value of any noncontrolling interest in the acquisitions. Goodwill is not not entity is permitted to first not no one not first second second 2017 2016, not Intangible assets Intangible assets consist of allocated acquisition costs of PPAs, which are amortized using the straight-line method over the 13 25 9 ) as well as acquisition cost allocation related to Viridity’s storage activities that are amortized over a weighted average amortization period of 19 may not no no not Impairment of long-lived assets and long-lived assets to be disposed of The Company evaluates long-lived assets, such as property, plant and equipment and construction-in-process for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not ’s use of assets or its overall business strategy, negative industry or economic trends, a determination that an exploration project will not not not The Company tests its operating plants that are operated together as a complex for impairment at the complex level because the cash flows of such plants result from significant shared operating activities. For example, the operating power plants in a complex are managed under a combined operation management generally with one one not not not Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to the estimated future net undiscounted cash flows expected to be generated by the asset. The significant assumptions that the Company uses in estimating its undiscounted future cash flows include: (i) projected generating capacity of the complex or power plant and rates to be received under the respective PPA(s) and expected market rates thereafter and (ii) projected operating expenses of the relevant complex or power plant. Estimates of future cash flows used to test recoverability of a long-lived asset under development also include cash flows associated with all future expenditures necessary to develop the asset. If the assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds their fair value. Assets to be disposed of are reported at the lower of the carrying amount or fair value less costs to sell. Management believes that no may ’s current estimates, a material impairment charge may Derivative instruments Derivative instruments (including certain derivative instruments embedded in other contracts) are measured at their fair value and recorded as either assets or liabilities unless exempted from derivative treatment as a normal purchase and sale. All changes in the fair value of derivatives are recognized in earnings unless specific hedge criteria are met, which requires a company to formally document, designate and assess the effectiveness of transactions that receive hedge accounting. The Company maintains a risk management strategy that incorporates the use of swap contracts and put options on oil and natural gas prices, forward exchange contracts, interest rate swaps, and interest rate caps to minimize significant fluctuation in cash flows and/or earnings that are caused by oil and natural gas prices, exchange rate or interest rate volatility. Gains or losses on contracts that initially qualify for cash flow hedge accounting, net of related taxes, are included as a component of other comprehensive income or loss and accumulated other comprehensive income or loss are subsequently reclassified into earnings when the hedged forecasted transaction affects earnings. Gains or losses on contracts that are not Foreign currency translation The U.S. dollar is the functional currency for all of the Company ’s consolidated operations and those of its equity affiliates except for the Guadeloupe power plant. For those entities, all gains and losses from currency translations are included within the line item “Derivatives and foreign currency transaction gains (losses)” within the consolidated statements of operations and comprehensive income (loss). The Euro is the functional currency of the Guadeloupe power plant and thus gains and losses from currency translation adjustments related to Guadeloupe are included as currency translation adjustments in accumulated other comprehensive income in the consolidated statements of equity and in comprehensive income. The accumulated currency translation adjustments amounted to $1.4 $1.2 December 31, 2017 2016, Comprehensive income (loss) reporting Comprehensive income (loss) includes net income or loss plus other comprehensive income (loss), which for the Company consists of changes in unrealized gains or losses in respect of the Company ’s share in derivatives instruments of unconsolidated investment, foreign currency translation adjustments and amortization of unrealized gains in respect of derivative instruments designated as a cash flow hedge. For the years ended December 31, 2017, 2016 2015, $11,000 $9,000 $27,000 $16,000 $12,000 $44,000 $5,000 $3,000 $17,000 Revenues and cost of revenues Revenues are primarily related to: (i) sale of electricity from geothermal and recovered energy-based power plants owned and operated by the Company and (ii) geothermal and recovered energy-based power plant equipment engineering, sale, construction and installation, and operating services. Revenues related to the sale of electricity from geothermal and recovered energy-based power plants and capacity payments are recorded based upon output delivered and capacity provided at rates specified under relevant contract terms. For PPAs agreed to, modified, or acquired in business combinations on or after July 1, 2003, two 840 8 Revenues from engineering, operating services, and parts and product sales are recorded upon providing the service or delivery of the products and parts and when collectability is reasonably assured. Revenues from the supply and/or construction of geothermal and recovered energy-based power plant equipment and other equipment to third may . In specific instances where there is a lack of dependable estimates or inherent risks cause forecast to be doubtful, then the completed-contract method is followed. Revenue is recognized when the contract is substantially complete and when collectability is reasonably assured. Costs that are closely associated with the project are deferred as contract costs and recognized similarly to the associated revenues. Warranty on products sold The Company generally provides a one December 31, 2017, 2016, 2015 . Research and development Research and development costs incurred by the Company for the development of existing and new geothermal, recovered energy and remote power technologies are expensed as incurred. Grants received from the DOE are offset against the related research and development expenses. There were no December 31, 2017, 2016, 2015 . Stock-based compensation The Company accounts for stock-based compensation using the fair value method whereby compensation cost is measured at the grant date, based on the calculated fair value of the award, and is recognized as an expense over the requisite employee service period (generally the vesting period of the grant). Prior to 2016, 2016, Tax monetization Transactions The Company had three 2017 ’s partners reaching their target after-tax yield on their investment, as further described in Note 13. 470. 810. 835 7. Income taxes Income taxes are accounted for using the asset and liability approach, which requires the recognition of taxes payable or refundable for the current year and deferred tax assets and liabilities for the future tax consequences of events that have been recognized in the Company ’s financial statements or tax returns. The measurement of current and deferred tax assets and liabilities are based on provisions of the enacted tax law. On December 22, 2017, not 1 35 21 2 3 4 5 6 7 8 December 31, 2017. 18 not, not not Earnings (loss) per share Basic earnings (loss) per share attributable to the Company ’s stockholders (“earnings (loss) per share”) is computed by dividing net income or loss attributable to the Company’s stockholders by the weighted average number of shares of common stock outstanding for the period. The Company does not The table below shows the reconciliation of the number of shares used in the computation of basic and diluted earnings per share : Year Ended December 31, 2017 2016 2015 (In thousands) Weighted average number of shares used in computation of basic earnings per share 50,110 49,469 48,562 Add: Additional shares from the assumed exercise of employee stock options 659 671 625 Weighted average number of shares used in computation of diluted earnings per share 50,769 50,140 49,187 The number of stock-based awards that could potentially dilute future earnings per share and were not 42,896, 102,793, 467,766, December 31, 2017, 2016, 2015. Use of estimates in preparation of financial statements The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the dates of such financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates. The most significant estimates with regard to the Company ’s consolidated financial statements relate to the useful lives of property, plant and equipment, impairment of goodwill and long-lived assets, including intangible assets, and assets to be disposed of, revenue recognition of product sales using the percentage of completion method, asset retirement obligations, and the provision for income taxes. New Accounting Pronouncements New accounting pronouncements effective in the year ended December 31, 2017 Improvement to Employee Share-Based Payment Accounting In March 2016, 2016 09, update to the guidance on stock-based compensation. Under the new guidance, all excess tax benefits and tax deficiencies will be recognized in the income statement as they occur. This will replace previous guidance, which required tax benefits that exceed compensation cost (windfalls) to be recognized in equity. It also eliminated the need to maintain a “windfall pool,” and removed the requirement to delay recognizing a windfall until it reduces current taxes payable. The new guidance also changed the cash flow presentation of excess tax benefits, classifying them as operating inflows, consistent with other cash flows related to income taxes. Previously, windfalls were classified as financing activities. This guidance affects the dilutive effects in earnings per share, as there will no 1 2 December 15, 2016. The Company elected to not Interests Held through Related Parties that are under Common Control In October 2016, 2016 17, 810 December 15, 2016, not Simplifying the Measurement of Inventory In July 2015, 2015 11, 330. no ‘lower of cost or market’ with that of ‘lower of cost and net realizable value’. The amendments in this update are effective for annual reporting periods beginning after December 15, 2016, not New accounting pronouncements effective in future periods Derivatives and Hedging In August 2017, 2017 12, December 15, 2018, Intangibles –Goodwill and Other In January 2017, 2017 04, 350 not 2 2 first first December 15, 2019. January 1, 2017. Compensation - Stock Compensation In May 2017, 2017 09, —Stock Compensation (Topic 718 718. 1 2 3 718 December 15, 2017. not Business Combinations In January 2017, 2017 01, 805 not December 15, 2017, The Company is currently evaluating the potential impact of the adoption of these amendments on its consolidated financial statements, however, such impact, if any, is not Statement of Cash Flow In November 2016, 2016 18, 230 – Restricted Cash. The amendments in this update require that a statement of cash flows explain the changes during the period in total cash, cash equivalents, and the amounts generally described as restricted cash or cash equivalents. Therefore, amounts of restricted cash and restricted cash equivalents should be included with cash and cash equivalents when reconciling the beginning-of-period and end-of-period total amounts shown on the statement of cash flows. The amendments in this update should be applied retrospectively for each period presented and are effective for financial statements issued for fiscal years beginning after December 15, 2017, not Intra-Entity Transfers of Assets Other than Inventory In October 2016, 2016 16, ’s tax jurisdiction when the transfer occurs, even though the pre-tax effects of that transaction are eliminated in consolidation. Any deferred tax asset that arises in the buyer’s jurisdiction would also be recognized at the time of the transfer. The new guidance does not December 15, 2017, $9.5 with a corresponding adjustment to deferred charges and deferred income taxes on the consolidated balance sheet of approximately $49.8 $59.3 Statement of Cash Flows: Classification of Certain Cash Receipts and Cash payments (Topic 230 ) In August 2016, 2016 15, 230 eight December 15, 2017, not . Revenues from Contracts with Customers In May 2014, 2014 09, 606, 1 2 3 4 5 2014 09 December 15, 2017, March 2016, 2016 08, not December 15, 2017, To date, we have made substantial progress in our assessment of the impact of adopting this new guidance, and we have taken steps towards implementation. We have utilized internal resources to lead the implementation efforts and supplemented them with external resources. Our approach to implementation has consisted of ( 1 2 3 4 January 1, 2018. 840, $24.1 January 1, 2018. not one $24.1 January 1, 2018, not Leases In February 2016, 2016 02, 842. two 606. December 15, 2018, Recognition and Measurement of Financial Assets and Financial Liabilities In January 2016, 2016 01, December 15, 2017, however, such impact, if any, is not |