Westport Fuel Systems (WPRT) 40-F 15 Mar 21 2020 FY Annual report (Canada) Financial data

Cover

Cover	12 Months Ended
	Dec. 31, 2020shares
Cover [Abstract]
Entity Registrant Name	WESTPORT FUEL SYSTEMS INC.
Entity Central Index Key	0001370416
Document Type	40-F
Document Period End Date	Dec. 31, 2020
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Emerging Growth Company	false
Entity Common Stock, Shares Outstanding	144,069,972
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	FY

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Current assets:
Cash and cash equivalents (including restricted cash, note 3(c))	$ 64,262	$ 46,012
Accounts receivable (note 5)	90,467	66,950
Inventories (note 6)	51,402	47,806
Prepaid expenses	11,767	7,417
Total current assets	217,898	168,185
Long-term investments (note 7)	13,954	10,587
Property, plant and equipment (note 8)	57,507	58,856
Operating lease right-of-use assets (note 12)	27,962	17,524
Intangible assets (note 9)	11,784	13,075
Deferred income tax assets (note 18(b))	2,140	1,929
Goodwill (note 10)	3,397	3,110
Other long-term assets	11,621	6,660
Total assets	346,263	279,926
Current liabilities:
Accounts payable and accrued liabilities (note 11)	84,599	86,180
Current portion of operating lease liabilities (note 12)	4,476	4,406
Short-term debt (note 13)	23,445	3,625
Current portion of long-term debt (note 14)	16,302	9,942
Current portion of long-term royalty payable (note 15)	7,451	5,936
Current portion of warranty liability (note 16)	10,749	4,505
Total current liabilities	147,022	114,594
Long-term operating lease liabilities (note 12)	23,486	13,118
Long-term debt (note 14)	45,651	35,312
Long-term royalty payable (note 15)	8,591	12,322
Warranty liability (note 16)	8,187	4,396
Deferred income tax liabilities (note 18(b))	3,250	4,445
Other long-term liabilities	6,017	6,380
Total long-term liabilities	242,204	190,567
Share capital (note 17):
Unlimited common shares, no par value: 136,416,981 (2018 - 133,380,899) common shares issued	1,115,092	1,094,633
Other equity instruments	7,671	6,857
Additional paid-in-capital	11,516	10,079
Accumulated deficit	(1,005,679)	(998,320)
Accumulated other comprehensive loss	(24,541)	(23,890)
Total shareholders' equity	104,059	89,359
Total liabilities and shareholders' equity	346,263	279,926
Commitments and contingencies (note 20)

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2020	Dec. 31, 2019
Statement of Financial Position [Abstract]
Common shares par value (in dollars per share)	$ 0	$ 0
Preferred shares par value (in dollars per share)	$ 0	$ 0
Common shares, shares outstanding (in shares)	144,069,972	136,416,981
Common shares, shares issued (in shares)	144,069,972	136,416,981

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Income (Loss) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Income Statement [Abstract]
Revenue	$ 252,497	$ 305,338
Cost of revenue and expenses:
Cost of revenue	212,953	237,086
Research and development	20,976	25,172
General and administrative	26,629	41,339
Sales and marketing	11,510	16,380
Restructuring costs	0	825
Foreign exchange gain	(4,300)	(2,537)
Depreciation and amortization (notes 8 and 9)	6,239	7,778
Impairment on long lived assets, net (notes 8 and 9)	479	688
Cost of revenue and expenses	274,486	326,731
Loss from continuing operations	(21,989)	(21,393)
Income from investments accounted for by the equity method	24,047	26,741
Interest on long-term debt and accretion on royalty payable	(7,988)	(7,265)
Interest and other income	2	4,065
Income (loss) from continuing operations before income taxes	(5,928)	2,148
Income tax expense (recovery) (note 18):
Current	2,438	3,607
Deferred	(1,007)	(1,647)
Income tax expense (recovery)	1,431	1,960
Net income (loss) from continuing operations	(7,359)	188
Net income (loss) from discontinued operations	0	(147)
Net income (loss) for the year	(7,359)	41
Other comprehensive loss:
Cumulative translation adjustment	(651)	(2,832)
Comprehensive loss	$ (8,010)	$ (2,791)
Income (loss) per share:
From continuing operations - basic and diluted (in dollars per share)	$ (0.05)	$ 0
From discontinued operation - basic and diluted (in dollars per share)	0	0
Net income (loss) per share (in dollars per share)	$ (0.05)	$ 0
Weighted average common shares outstanding:
Basic (in shares)	137,092,854	134,224,799
Diluted (in shares)	137,092,854	144,067,256

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Equity - USD ($) $ in Thousands	Total	Common stock	Other equity instruments	Additional paid in capital	Accumulated deficit	Accumulated other comprehensive income (loss)
Balance (in shares) at Dec. 31, 2018		133,380,899
Balance at Dec. 31, 2018	$ 90,676	$ 1,087,068	$ 12,948	$ 10,079	$ (998,361)	$ (21,058)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common shares on exercise of share units (in shares)		3,036,082
Issuance of common shares on exercise of share units	0	$ 7,565	(7,565)
Stock-based compensation	1,474		1,474
Net income (loss) for the year	41				41
Other comprehensive income (loss)	$ (2,832)					(2,832)
Balance (in shares) at Dec. 31, 2019	136,416,981	136,416,981
Balance at Dec. 31, 2019	$ 89,359	$ 1,094,633	6,857	10,079	(998,320)	(23,890)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common shares on exercise of share units (in shares)		829,553
Issuance of common shares on exercise of share units	0	$ 1,433	(1,433)
Issuance of common shares on conversions of convertible debt (in shares)		3,607,468
Issuance of common shares on conversions of convertible debt	5,122	$ 5,122
Issuance of common shares on at-the-market public offering, net of costs incurred (in shares)		3,215,970
Issuance of common shares on at-the-market public offering, net of costs incurred	13,904	$ 13,904
Change in fair value of the embedded conversion feature on convertible debt	1,437			1,437
Stock-based compensation	2,247		2,247
Net income (loss) for the year	(7,359)				(7,359)
Other comprehensive income (loss)	$ (651)					(651)
Balance (in shares) at Dec. 31, 2020	144,069,972	144,069,972
Balance at Dec. 31, 2020	$ 104,059	$ 1,115,092	$ 7,671	$ 11,516	$ (1,005,679)	$ (24,541)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Cash flows from (used in) operating activities:
Net income (loss) from continuing operations	$ (7,359)	$ 188
Items not involving cash:
Depreciation and amortization	14,034	16,340
Stock-based compensation expense	2,368	1,474
Unrealized foreign exchange gain	(4,300)	(2,537)
Deferred income tax	(1,007)	(1,647)
Income from investments accounted for by the equity method	(24,047)	(26,741)
Interest on long-term debt and accretion of royalty payable	7,988	7,265
Impairment on long lived assets, net	479	688
Inventory write-downs to net realizable value (note 6)	507	57
Other income	0	(3,317)
Change in bad debt expense	299	831
Net cash used before working capital changes	(11,038)	(7,399)
Changes in non-cash operating working capital:
Accounts receivable	(22,721)	(11,137)
Inventories	(3,225)	(2,004)
Prepaid expenses	(8,685)	(2,653)
Accounts payable and accrued liabilities	(420)	3,312
Warranty liability	10,940	4,196
Net cash used in operating activities of continuing operations	(35,149)	(15,685)
Net cash used in operating activities of discontinued operations	0	(147)
Cash flows from (used in) investing activities:
Purchase of property, plant and equipment	(7,123)	(8,860)
Proceeds on sale of assets	207	0
Dividends received from joint ventures	20,758	25,045
Net cash from investing activities	13,842	16,185
Cash flows from (used in) financing activities:
Drawings on operating lines of credit and long-term facilities	85,258	25,081
Repayment of operating lines of credit and long-term facilities	(53,523)	(33,258)
Proceeds from share issuance, net	13,904	0
Repayment of royalty payable	(5,948)	(6,034)
Long-term asset securing debt	0	(553)
Net cash from (used in) financing activities	39,691	(14,764)
Effect of foreign exchange on cash and cash equivalents	(134)	(696)
Increase (decrease) in cash and cash equivalents	18,250	(15,107)
Cash and cash equivalents, beginning of year (including restricted cash)	46,012	61,119
Cash and cash equivalents, end of year (including restricted cash)	64,262	46,012
Supplementary information:
Interest paid	4,699	3,953
Taxes paid, net of refunds	$ 1,374	$ 1,926

Company organization and operat

Company organization and operations	12 Months Ended
	Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Company organization and operations	1. Company organization and operations: Westport Fuel Systems Inc. (the “Company”) was incorporated under the Business Corporations Act (Alberta) on March 20, 1995. The Company engineers, manufactures and supplies alternative fuel systems and components for use in transportation markets on a global basis. The Company's components and systems control the pressure and flow of gaseous alternative fuels, such as propane and natural gas used in internal combustion engines.

Impact of COVID-19 and going co

Impact of COVID-19 and going concern	12 Months Ended
	Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Impact of COVID-19 and going concern	2. Impact of COVID-19 and going concern: (a) Impact of COVID-19 The COVID-19 pandemic had an adverse impact on the Company's business in 2020. The extent, duration and impact of COVID-19 is uncertain however in the second half of 2020, the Company's sales and customer demand rebounded compared to the first half of the year. The majority of the Company's production is from three facilities located in Northern Italy and one in the Netherlands. Sales from these facilities are primarily to Western and Eastern Europe which were significantly impacted by the COVID-19 pandemic. The Company's Brescia facility was closed from March 16, 2020 through May 4, 2020. This facility produces components in the light-duty Original Equipment Manufacturer ("OEM") business and assembles LNG tank systems for the heavy-duty OEM business. The Company's Cherasco and Albinea facilities were closed from March 22, 2020 through May 4, 2020. These facilities produce components and kits in the Independent Aftermarket ("IAM"), Delayed OEM ("DOEM"), electronics and OEM businesses. In addition to the Company's production facilities, its initial High Pressure Direct Injection ("Westport HPDI 2.0 TM " or "HPDI") launch partner temporarily closed its f acilities in mid-March in response to safety concerns and government restrictions arising from the spread of COVID-19. The Company's launch partner reopened its production facilities in late April and has since exceeded pre-COVID-19 sales volume levels for the HPDI product in the second half of 2020. The Company's light-duty OEM and DOEM businesses are dependent on new vehicle sales with gaseous fuel systems. Sales revenue in these businesses declined significantly during the second quarter of 2020 due to the impact of the COVID-19 pandemic, but revenue increased in the second half of 2020, albeit to levels still below the comparative period in the prior year as the Company continues to recover. While revenue from these businesses recovered during the fourth quarter, the rise in COVID-19 cases and new virus variants may adversely affect customer demand going forward. The Company's heavy-duty business was less impacted than the IAM and light-duty OEM businesses due to on-going need for freight transportation and the growing demand for more climate-friendly vehicles in markets with favourable fuel price economics. Demand for essential goods remains and consumer delivery of these goods has increased, resulting in stable demand for medium and heavy-duty trucks. Management is closely monitoring and making efforts to mitigate the impact of COVID-19 on the Company's business. The Company has significant operations in Italy where there has been many cases. The Company also sources components from China. At this time, management does not see a material impact to its business; however, the situation is evolving and could become material if the supply chain disruption is prolonged or end customer demand declines. 2. COVID-19 impact and going concern (continued): In response to pandemic, the Company undertook numerous financing actions and implemented multiple austerity measures, including actions to reduce costs, such as salary and other compensation deferrals and reductions, and delaying non-critical projects and capital expenditures to secure liquidity and improve its ability to fund its operations. The Company also worked closely with its key lenders to strengthen its liquidity and has made significant progress to reduce its cost of capital, summarized as follows: • New loans and principal deferrals of $16,000 with Export Development Canada ("EDC"); • New loans in the amount of €27,000 ($31,590) with UniCredit S.p.A ("UniCredit") and Deutsche Bank; • Restructuring of the convertible notes with Cartesian Capital Group and its affiliates ("Cartesian") to pay down the existing convertible notes from $17,500 to $10,000; • Increasing the maximum draw amount on the revolving financing facility with HSBC Bank Canada ("HSBC") from $10,000 to $20,000; • Conversion of a total of $5,000 convertible debt with Cartesian into common shares as of December 31, 2020; and • Issuance of $14,376 gross proceeds in common shares from treasury to the public as of December 31, 2020 through the at-the-market equity offering program (the "ATM Program") launched on November 9, 2020. The Company is also participating in government wage-subsidy and other support programs in the countries where it operates. The Company has received $6,093 in the year ended December 31, 2020 related to these programs. Refer to notes 13, 14(a), 14(b), and 17 in these consolidated financial statements for more details. (b) Liquidity and Going Concern In connection with preparing consolidated financial statements for each annual and interim reporting period, the Company is required to evaluate whether there are conditions or events, considered in aggregate, that raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date that the financial statements are issued. Substantial doubt exists when conditions and events, considered in aggregate, indicate that it is probable that a company will be unable to meet its obligations as they become due within one year after the date that the consolidated financial statements are issued. This evaluation initially does not take into consideration the potential mitigating effect of management’s plans and actions that have not been fully implemented as of the date that the financial statements are issued. When substantial doubt exists, management evaluates whether the mitigating effect of its plans sufficiently alleviates substantial doubt about the Company’s ability to continue as a going concern. The mitigating effect of management’s plans, however, is only considered if both: (1) it is probable that the plans will be effectively implemented within one year after the date that the financial statements are issued; and (2) it is probable that the plans, when implemented, will mitigate the relevant conditions or events that raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date that the financial statements are issued. Generally, to be considered probable of being effectively implemented, the plans must have been approved before the date that the financial statements are issued. Management's evaluation has concluded that there are no known or currently foreseeable conditions or events that raise substantial doubt about the Company's ability to continue as a going concern within one year after the date these consolidated financial statements are issued. These consolidated financial statements have therefore been prepared on the basis that the Company will continue as a going concern. The assessment of the liquidity and going concern requires the Company to make judgments about the existence of conditions or events that raise substantial doubt about the ability to continue as a going concern within one year after the date that the consolidated financial statements are issued. This includes judgments about the Company's future activities and the timing thereof and estimates of future cash flows. Significant assumptions used in the Company's forecasted model of liquidity include forecasted sales, including forecasted increases in sales of the heavy-duty OEM business, forecasted costs and capital expenditures, amongst others. Changes in the assumptions could have a material impact on the forecasted liquidity and going concern assessment. 2. COVID-19 impact and going concern (continued): The Company believes it has taken into account all the possible impacts of known events arising from the COVID-19 pandemic in the preparation of the consolidated financial statements. However, changes in circumstances due to COVID-19 could impact management's judgments and estimates associated with the liquidity and going concern assessment, and other critical accounting assessments. At December 31, 2020, the Company's net working capital was $70,876 (2019 - $53,591) including cash and cash equivalents of $64,262 (2019 - $46,012). The Company has another $2,177 in restricted cash pledged to the repayment of the debt it holds in its Italian subsidiaries recorded in other long-term assets. The Company's short-term and long-term debt, including the royalty payable, was $101,440, net of deferred financing fees, of which $39,747 of this debt matures in 2021 and $7,451 of the royalty payable is due in 2021. The Company incurred a loss of $7,359 and negative cash flows from operations of $35,149 in the year ended December 31, 2020. As part of its on-going monitoring of financial condition, management is evaluating foreseeable future cash flows from the Cummins Westport joint venture investment, as the joint venture term is scheduled to end on December 31, 2021. The joint venture pays significant dividends to the joint venture partners, with the Company receiving $20,758 as dividends in 2020 (2019 - $25,045). As per the joint venture agreement, both Cummins Inc. and the Company have equal rights to the joint venture’s intellectual property. However, there is no certainty that the Company will be able to monetize the intellectual property to the level of the current dividends received from the joint venture. See note 7(a) for additional details related to the Cummins Westport joint venture. Management believes that the cash on hand at December 31, 2020 and the continued recovery in operational performance, coupled with the additional sources of capital mentioned above, will provide the cash flow necessary to fund operations over the next year to March 2022. The ability to continue as a going concern beyond March 2022 will be dependent on the Company's ability to generate sufficient positive cash flows from operations, successful conversion of or refinancing of the convertible debt, effective management of the Cummins Westport joint venture transition and on the Company's ability to finance its long term strategic objectives and operations (specifically the growth of the HPDI business). If, as a result of future events, the Company was to determine it was no longer able to continue as a going concern, significant adjustments would be required to the carrying value of assets and liabilities in the accompanying, consolidated financial statements and the adjustments could be material.

Significant accounting policies

Significant accounting policies	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Significant accounting policies	3. Significant accounting policies: (a) Basis of presentation: The consolidated financial statements include the accounts of the Company and its subsidiaries. All intercompany balances and transactions have been eliminated on consolidation. These consolidated financial statements are presented in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”). (b) Foreign currency translation: The Company’s functional currency is the Canadian dollar and its reporting currency for its consolidated financial statement presentation is the United States dollar ("U.S. Dollar"). The functional currencies for the Company's subsidiaries include the following: U.S. dollar, Canadian dollar, Euro, Argentina Peso, Chinese Renminbi (“RMB”), Swedish Krona, and Indian Rupee. The Company translates assets and liabilities of non-U.S. dollar functional currency operations using the period end exchange rates, shareholders’ equity balances using the weighted average of historical exchange rates, and revenues and expenses using the monthly average rate for the period, with the resulting exchange differences recognized in other comprehensive income. 3. Significant accounting policies (continued): Transactions that are denominated in currencies other than the functional currencies of the Company’s or its subsidiaries' operations are translated at the rates in effect on the date of the transaction. Foreign currency denominated monetary assets and liabilities are translated to the applicable functional currency at the exchange rates in effect on the balance sheet date. Non-monetary assets and liabilities are translated at the historical exchange rate. All foreign exchange gains and losses are recognized in the statement of operations, except for the translation gains and losses arising from available-for-sale instruments, which are recorded through other comprehensive income until realized through disposal or impairment. As at June 30, 2018, the Company concluded that Argentina's economy is highly inflationary. As a result, the Company has remeasured the financial statements of the Argentinian subsidiary in the Company's reporting currency beginning July 1, 2018. Except as otherwise noted, all amounts in these financial statements are presented in U.S. dollars. For the years presented, the Company used the following exchange rates: Year-end exchange rate as at: Average for the year ended: December 31, 2020 December 31, 2019 December 31, 2020 December 31, 2019 Canadian dollar 1.27 1.34 1.34 1.33 Euro 0.82 0.89 0.88 0.89 Argentina Peso 84.06 43.42 69.59 46.74 RMB 6.53 6.71 6.90 6.91 Swedish Krona 8.19 9.27 9.18 9.45 Indian Rupee 73.00 69.17 74.08 70.40 (c) Cash and cash equivalents (including restricted cash): Cash and cash equivalents include cash on hand, term deposits, banker acceptances and guaranteed investment certificates with maturities of ninety days or less when acquired. Cash equivalents are considered as held for trading and recorded at fair value with changes in fair value recognized in the consolidated statements of operations. Cash and cash equivalents at December 31, 2020 include restricted cash of $75 (2019 - $2,279). Restricted cash at December 31, 2020 and 2019 is related to cash used to secure a letter of credit. (d) Accounts receivable, net: The accounts receivable balance reflects invoiced and accrued revenue and is presented net of an allowance for credit losses. The Company expects the majority of its accounts receivable balances to continue to come from large customers as it supplies the majority of its products and services through a network of distributors and OEMs and provides DOEM services. The Company establishes current expected credit losses ("CECL") for pools of assets with similar risk characteristics by evaluating historical levels of credit losses, current economic conditions that may affect a customer's ability to pay, and creditworthiness of significant customers. When specific customers are identified as no longer sharing the same risk profile as their current pool, they are removed from the pool and evaluated separately. The Company, in the normal course of business, monitors the financial condition of its customers and reviews the credit history of each new customer. When the Company becomes aware of a specific customer's inability to meet its financial obligations to the Company (such as in the case of bankruptcy filings or material deterioration in the customer's operating results or financial position, and payment experiences), the Company records a specific credit loss provision to reduce the customer's related accounts receivable to its estimated net realizable value. If circumstances related to specific customers change, the Company's estimates of the recoverability of accounts receivable balances could be further adjusted. 3. Significant accounting policies (continued): (e) Inventories: The Company’s inventories consist of the Company’s fuel system products (finished goods), work-in-progress, purchased parts and assembled parts. Inventories are recorded at the lower of cost and net realizable value. Cost is determined based on the lower of weighted average cost or first-in, first-out. The cost of fuel system product inventories, assembled parts and work-in-progress includes materials, labour and production overhead, including depreciation. The Company records inventory write-downs based on an analysis of excess and obsolete inventories determined primarily by future demand forecasts. In addition, the Company records a liability for firm, noncancellable, and unconditional purchase commitments with manufacturers for quantities in excess of the Company’s future demand forecast consistent with its valuation of excess and obsolete inventory. (f) Property, plant and equipment: Property, plant and equipment are stated at cost. Depreciation is provided for as follows: Assets Basis Rate Buildings Straight-line 10 years Computer equipment and software Straight-line 3 years Furniture and fixtures Straight-line 5 years Machinery and equipment Straight-line 5 - 10 years Leasehold improvements Straight-line Lease term Depreciation expense on machinery and equipment used in the production and manufacturing process is included in cost of revenue. All other depreciation is included in depreciation and amortization expense in the statement of operations and comprehensive loss. (g) Long-term investments: The Company accounts for investments in which it has significant influence, including variable interest entities ("VIEs") for which the Company is not the primary beneficiary, using the equity method of accounting. Under the equity method, the Company recognizes its share of income from equity accounted investees in the statement of operations with a corresponding increase in long-term investments. Any dividends paid or payable are credited against long-term investments. (h) Financial liabilities: Accounts payable and accrued liabilities, short-term debt and long-term debt are measured at amortized cost. Transaction costs relating to long-term debt are netted against long-term debt and are amortized using the effective interest rate method. (i) Research and development costs: Research and development costs are expensed as incurred and are recorded net of government funding received or receivable. (j) Intangible assets: Intangible assets consist primarily of the estimated value of intellectual property, trademarks, technology, customer contracts and non-compete agreements acquired through acquisitions. Intangible assets are amortized over their estimated useful lives, which range from 5 to 20 years. 3. Significant accounting policies (continued): (k) Impairment of long-lived assets: The Company reviews its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be recoverable. If such conditions exist, assets are considered impaired if the sum of the undiscounted expected future cash flows expected to result from the use and eventual disposition of an asset is less than its carrying amount. An impairment loss is measured at the amount by which the carrying amount of the asset exceeds its fair value. When quoted market prices are not available, the Company uses the expected future cash flows discounted at a rate commensurate with the risks associated with the recovery of the asset as an estimate of fair value. The Company has significant investments in property, plant and equipment related to its Westport HPDI 2.0™ business. The HPDI business is still in the early stages of commercialization, and, as a result, is currently generating losses. Based on the Company's current projections, meaningful increases in component sales, compared to 2020 levels, are expected, allowing the HPDI business to benefit from economies of scale and become profitable. If these assumptions are not realized, the Company may be required to record an impairment on these assets in future periods. (l) Goodwill: Goodwill is recorded at the time of purchase for the excess of the amount of the purchase price over the fair values of the identifiable assets acquired and liabilities assumed. Goodwill is not amortized and instead is tested at least annually for impairment, or more frequently when events or changes in circumstances indicate that goodwill might be impaired. This impairment test is performed annually at December 31. Future adverse changes in market conditions or poor operating results of underlying assets could result in an inability to recover the carrying value of the goodwill, thereby possibly requiring an impairment charge. (m) Warranty liability: (n) Revenue recognition: The Company generates revenues primarily from product sales. Product revenues are derived from standard product sales contracts and from long-term fixed price contracts. The Company recognizes revenue when a customer obtains control of the goods or services. Determining the timing of the transfer of control, at a point in time or over time, requires judgment. On standard product sales contracts, revenues are recognized when customers obtain control of the product, that is when transfer of title and risks and rewards of ownership of goods have passed and when obligation to pay is considered certain. Invoices are generated and revenue is recognized at that point in time. Provisions for warranties are made at the time of sale. Service revenue is recognized over time as performance obligations are satisfied. 3. Significant accounting policies (continued): (o) Income taxes: The Company accounts for income taxes using the asset and liability method. Under this method, deferred income tax assets and liabilities are determined based on the temporary differences between the accounting basis and tax basis of the assets and liabilities and for loss carry-forwards, tax credits and other tax attributes, using the enacted tax rates in effect for the years in which the differences are expected to reverse. The effect of a change in tax rates on the deferred income tax assets and liabilities is recognized in income in the period that includes the enactment date. The Company recognizes deferred income tax assets to the extent the assets are more-likely-than-not to be realized. In making such a determination the Company considers all available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income, tax-planning strategies, and results of recent operations. If it is determined that, based on all available evidence, it is more-likely-than-not that some or all of the deferred income tax assets will not be realized, a valuation allowance is provided to reduce the deferred income tax assets. The Company uses a two-step process to recognize and measure the income tax benefit of uncertain tax positions taken or expected to be taken in a tax return. The tax benefit from an uncertain tax position is recognized if it is more-likely-than-not that the position will be sustained upon examination by a tax authority based solely on the technical merits of the position. A tax benefit that meets the more-likely-than-not recognition threshold is measured as the largest amount that is greater than 50% likely to be realized upon settlement with the tax authority. To the extent a full benefit is not expected to be realized, an income tax liability is established. Any change in judgment related to the expected resolution of an uncertain tax position is recognized in the year of such a change.

Accounting changes

Accounting changes	12 Months Ended
	Dec. 31, 2020
Accounting Changes and Error Corrections [Abstract]
Accounting changes	4. Accounting changes: New accounting pronouncement adopted in 2020: In June 2016, the FASB issued ASU No. 2016-13 "Financial Instruments - Credit Losses (Topic 326)" which requires the measurement and recognition of expected credit losses for financial assets held at amortized cost. ASU 2016-13 replaced the former incurred loss impairment model with an expected loss methodology, which will result in more timely recognition of credit losses. ASU 2016-13 is effective for annual reporting periods, and interim periods within those years beginning after December 15, 2019. The adoption of this guidance in the first quarter of 2020 did not result in any material impact to the Company's consolidated financial statements.

Accounts receivable

Accounts receivable	12 Months Ended
	Dec. 31, 2020
Receivables [Abstract]
Accounts receivable	5. Accounts receivable: December 31, 2020 December 31, 2019 Customer trade receivables $ 81,968 $ 62,974 Other receivables 14,967 9,092 Income tax receivable 52 475 Due from related parties (note 7(a)) 74 272 Allowance for doubtful accounts (6,594) (5,863) $ 90,467 $ 66,950

Inventories

Inventories	12 Months Ended
	Dec. 31, 2020
Inventory Disclosure [Abstract]
Inventories	6. Inventories: December 31, 2020 December 31, 2019 Purchased parts and materials $ 36,066 $ 32,818 Work-in-process 3,203 2,854 Finished goods 12,133 12,134 $ 51,402 $ 47,806 During the year ended December 31, 2020, the Company recorded write-downs to net realizable value of approximately $507 (year ended December 31, 2019 - $57).

Long-term investments

Long-term investments	12 Months Ended
	Dec. 31, 2020
Long-term Investments [Abstract]
Long-term investments	7. Long-term investments: December 31, 2020 December 31, 2019 Cummins Westport Inc. (a) $ 10,866 $ 7,850 Weichai Westport Inc. (b) 1,824 1,824 Minda Emer Technologies Limited (1) 1,116 737 Other equity accounted investees 148 176 $ 13,954 $ 10,587 (1) Effective March 4, 2021, Minda Emer Technologies Limited changed its name to Minda Westport Technologies Limited. (a) Cummins Westport Inc. ("CWI"): The Company, indirectly through its wholly-owned subsidiary, Westport Power Inc., entered into a joint venture with Cummins Inc. ("Cummins") on March 7, 2001. The joint venture term is scheduled to end on December 31, 2021, and can be terminated under certain circumstances before the end of the term, including in the event of a material breach of the agreement by, or in the event of a change of control of one of the parties. On February 19, 2012, the joint venture agreement ("JVA") was amended and restated to provide for, among other things, clarification concerning the scope of products within CWI. In addition, the parties revised certain economic terms of the JVA. Prior to February 19, 2012, the Company and Cummins shared equally in the profits and losses of CWI. Under the amended JVA, profits and losses are shared equally up to an established revenue baseline, then any excess profit will be allocated 75% to the Company and 25% to Cummins. The Company has determined that CWI is a variable interest entity. Cummins and Westport each own 50% of the common shares of CWI and have equal representation on the Board of Directors. No one shareholder has the unilateral power to govern CWI. The Board of Directors has power over the operating decisions and to direct other activities of CWI that most significantly impact CWI’s economic performance as set forth in the governing documents. As decision-making at the Board of Directors’ level requires unanimous approval, thus power is shared. Accordingly, neither party is the primary beneficiary. The joint venture term is scheduled to end on December 31, 2021 and, as per the JVA, effective from July 1, 2019, either Cummins or the Company can buy out the other's interest based on contractually defined terms and conditions. The Company recognized its share of CWI’s income and received dividends as follows: Years ended December 31, 2020 2019 Investment income from CWI $ 23,774 $ 26,586 Dividends received 20,758 25,045 7. Long-term investments (continued): (a) Cummins Westport Inc. (continued): The Company has not historically provided and does not intend to provide financial or other support to CWI that the Company is not contractually required to provide. As at December 31, 2020, the Company has a related party accounts receivable balance of $74 (2019 - $272) due from CWI. During the year ended December 31, 2020, total expense recoveries from CWI were $1,611 (2019 - $1,903). The carrying amount and maximum exposure to losses relating to CWI were as follows: Balance at December 31, 2020 Balance at December 31, 2019 Carrying Maximum Carrying Maximum Equity method investment in CWI $ 10,866 $ 10,866 $ 7,850 $ 7,850 Accounts receivable due from CWI 74 74 272 272 Assets, liabilities, revenue and expenses of CWI, are as follows: December 31, 2020 December 31, 2019 Current assets: Cash and short-term investments $ 94,984 $ 90,296 Accounts receivable 5,681 1,363 Long-term assets: Property, plant and equipment 605 844 Deferred income tax assets 21,651 21,322 Total assets $ 122,921 $ 113,825 Current liabilities: Current portion of warranty liability $ 19,485 $ 19,816 Current portion of deferred revenue 13,628 16,678 Accounts payable and accrued liabilities 5,557 3,858 38,670 40,352 Long-term liabilities: Warranty liability 34,737 30,463 Deferred revenue 23,802 23,667 Other long-term liabilities 3,969 3,631 62,508 57,761 Total liabilities $ 101,178 $ 98,113 7. Long-term investments (continued): (a) Cummins Westport Inc. (continued): Years ended December 31, 2020 2019 Product revenue $ 219,141 $ 246,503 Parts revenue 104,339 115,267 323,480 361,770 Cost of revenue and expenses: Cost of product and parts revenue 236,154 257,717 Research and development 12,185 15,933 General and administrative 1,650 1,743 Sales and marketing 12,567 17,950 262,556 293,343 Income from operations 60,924 68,427 Interest and investment income 1,074 2,421 Income before income taxes 61,998 70,848 Income tax expense: Current 14,779 16,102 Deferred (329) 1,575 14,450 17,677 Income for the year $ 47,548 $ 53,171 (b) Weichai Westport Inc. ("WWI"): The Company, indirectly through its wholly-owned subsidiary, Westport Innovations (Hong Kong) Limited (“Westport HK”), is currently the registered holder of a 23.33% equity interest in WWI. In April 2016, the Company sold to Cartesian entities a derivative economic interest granting it the right to receive an amount of future income received by Westport HK from WWI equivalent to having an 18.78% equity interest in WWI and concurrently granted a Cartesian entity an option to acquire all of the equity securities of Westport HK for a nominal amount. The Company retained the right to transfer any equity interest held by Westport HK in WWI that was in excess of an 18.78% interest in the event that such option was exercised. As a result of such transactions, the Company’s residual 23.33% equity interest in WWI currently corresponds to an economic interest in WWI equivalent to just 4.55%. Cartesian is a global private equity firm based in New York that has investments in the Company. Various Cartesian entities are associated with these investments including Pangaea Two Management, LP; Pangaea Two Acquisition Holdings XIV, LLC, Pangaea Two Acquisition Holdings Parallel XIV, LLC. In addition, Peter Yu, the founder and managing partner of Cartesian, was elected as a Director of the Company in January 2016 and resigned as a Director of the Company in July 2020. See notes 14(b) and 15 for additional details of Cartesian’s investments in the Company.

Property, plant and equipment

Property, plant and equipment	12 Months Ended
	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Property, plant and equipment	8. Property, plant and equipment: Accumulated Net book December 31, 2020 Cost depreciation value Land and buildings $ 5,303 $ 1,701 $ 3,602 Computer equipment and software 7,045 5,570 1,475 Furniture and fixtures 4,968 4,148 820 Machinery and equipment 102,834 54,387 48,447 Leasehold improvements 12,479 9,316 3,163 $ 132,629 $ 75,122 $ 57,507 Accumulated Net book December 31, 2019 Cost depreciation value Land and buildings $ 4,764 $ 1,565 $ 3,199 Computer equipment and software 5,601 4,521 1,080 Furniture and fixtures 4,213 3,715 498 Machinery and equipment 91,926 41,775 50,151 Leasehold improvements 11,463 7,535 3,928 $ 117,967 $ 59,111 $ 58,856 During the year ended December 31, 2020, an impairment charge of $479 was recorded related to property, plant and equipment (December 31, 2019 - nil). Total depreciation expense for the year ended December 31, 2020 was $12,288 (year ended December 31, 2019 - $13,409). The amount of depreciation expense included in cost of revenue for the year ended December 31, 2020 was $7,795 (year ended December 31, 2019 - $8,562).

Intangible assets

Intangible assets	12 Months Ended
	Dec. 31, 2020
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Intangible assets	9. Intangible assets: Accumulated Net book December 31, 2020 Cost amortization value Patents and trademarks $ 21,763 $ 11,513 $ 10,250 Technology 6,040 5,613 427 Customer contracts 13,234 12,283 951 Other intangibles 477 321 156 Total $ 41,514 $ 29,730 $ 11,784 Accumulated Net book December 31, 2019 Cost amortization value Patents and trademarks $ 20,386 $ 9,333 $ 11,053 Technology 5,457 4,917 540 Customer contracts 12,150 10,668 1,482 Other intangibles 328 328 — Total $ 38,321 $ 25,246 $ 13,075 During the year ended December 31, 2020, the Company recorded an impairment charge of nil (year ended December 31, 2019 - $688).

Goodwill

Goodwill	12 Months Ended
	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	10. Goodwill: A continuity of goodwill is as follows: December 31, 2020 December 31, 2019 Balance, beginning of year $ 3,110 $ 3,170 Impact of foreign exchange changes 287 (60) Balance, end of year $ 3,397 $ 3,110 Goodwill of $3,397 as at December 31, 2020, and $3,110 as at December 31, 2019, relates to the acquisition of Prins Autogassystemen Holding B.V. in 2014. The Company completed its annual assessment of impairment and concluded that the remaining goodwill of $3,397 related to the IAM business segment was not impaired as at December 31, 2020.

Accounts payable and accrued li

Accounts payable and accrued liabilities	12 Months Ended
	Dec. 31, 2020
Accounts Payable and Accrued Liabilities, Current [Abstract]
Accounts payable and accrued liabilities	11. Accounts payable and accrued liabilities: December 31, 2020 December 31, 2019 Trade accounts payable $ 57,307 $ 60,170 Accrued payroll 14,737 15,906 Accrued interest 137 1,568 Due to related parties — 794 Taxes payable 3,905 3,497 Deferred revenue 8,008 2,717 Other payables 505 1,528 $ 84,599 $ 86,180

Operating leases right-of-use a

Operating leases right-of-use assets	12 Months Ended
	Dec. 31, 2020
Leases [Abstract]
Operating leases right-of-use assets	12. Operating leases right-of-use assets: The Company has entered into various non-cancellable operating lease agreements primarily for its manufacturing facilities and offices. The Company's leases have lease terms expiring between 2020 and 2029. Many leases include one or more options to renew. The Company does not assume renewals in its determination of the lease term unless the renewals are deemed to be reasonably assured at lease commencement. The average remaining lease term is approximately four years and the present value of the outstanding operating lease liability was determined applying a weighted average discount rate of 3.0% based on incremental borrowing rates applicable in each location. The components of lease cost are as follows: Years ended December 31, 2020 2019 Operating lease cost: Amortization of right-of-use assets $ 3,874 $ 3,513 Interest 813 973 Total lease cost $ 4,687 $ 4,486 The maturities of lease liabilities as of December 31, 2020 are as follows: 2021 $ 4,476 2022 4,291 2023 3,178 2024 2,570 2025 2,034 Thereafter 15,919 Total undiscounted cash flows 32,468 Less: imputed interest (4,506) Present value of operating lease liabilities 27,962 Less: current portion (4,476) Long term operating lease liabilities $ 23,486

Short-term debt

Short-term debt	12 Months Ended
	Dec. 31, 2020
Debt Disclosure [Abstract]
Short-term debt	13. Short-term debt: December 31, 2020 December 31, 2019 Revolving financing facility (a) $ 17,428 $ 3,625 Credit facility (b) 6,017 — Balance, end of year $ 23,445 $ 3,625 The 2019 comparative figures have been revised to conform with current year presentation. (a) The Company has a revolving financing facility with HSBC. This facility is secured by certain receivables of the Company and the maximum draw amount is $20,000, based on the receivables outstanding. As the Company collects these secured receivables, the facility is repaid. The interest rate for this facility is the LIBOR rate plus 2.5%. (b) On July 23, 2020, the Company entered into a one

Long-term debt

Long-term debt	12 Months Ended
	Dec. 31, 2020
Debt Disclosure [Abstract]
Long-term debt	14. Long-term debt: December 31, 2020 December 31, 2019 Term loan facilities, net of debt issuance costs (a) $ 53,731 $ 22,207 Convertible debt (b) 4,362 17,431 Senior financing (c) — 2,504 Other bank financing (d) 1,325 1,480 Capital lease obligations (e) 2,535 1,632 Balance, end of year 61,953 45,254 Current portion (16,302) (9,942) Long-term portion $ 45,651 $ 35,312 (a) On December 20, 2017, the Company entered into a loan agreement with EDC for a $20,000 non-revolving term facility. The Company incurred debt issuance costs of $1,013 related to this loan, which are being amortized over the loan term using the effective interest rate method. The loan bears interest at 6% (prior to March 1, 2019, 9% plus monitoring fees), payable quarterly, as well as quarterly principal repayments. On March 23, 2020, the Company and EDC amended the terms of the secured term loan to defer $6,000 in principal payments in 2020, to recommence payment of $2,000 quarterly starting March 15, 2021 and to extend the term of the loan until September 30, 2022. As at December 31, 2020 the amount outstanding for this loan was $13,618, net of issuance costs, compared to $13,269, net of issuance costs, as at December 31, 2019. The loan is secured by share pledges over Westport Power, Inc., Fuel Systems Solutions, Inc., Westport Luxembourg S.a.r.l and MTM and by certain of the Company's property, plant and equipment. On October 9, 2018, the Company entered into a Euro denominated loan agreement with UniCredit. This loan bears interest at an annual rate of 2.3% and interest is paid quarterly. This loan matures on December 31, 2023. As at December 31, 2020, the amount outstanding for this loan was $4,561 compared to $5,569 as at December 31, 2019, and was secured by a cash pledge of $1,356, with these restricted funds being recorded in other long-term assets. On November 28, 2019, the Company entered into a second Euro denominated loan agreement with UniCredit. This loan bears interest at an annual rate of 1.8% and interest is paid quarterly. This loan matures on September 30, 2023. As at December 31, 2020, the amount outstanding for this loan was $2,685 compared to $3,369 as at December 31, 2019, and is secured by a cash pledge of $821, with these restricted funds also being recorded in other long-term assets. 14. Long-term debt (continued): On May 20, 2020, the Company entered into a third Euro denominated loan agreement with UniCredit. The effective interest rate of this loan is 1.82% with a maturity date of May 31, 2025. As at December 31, 2020, the amount outstanding for this loan was $5,558. There is no security on the loan as it was made as part of the Italian government's COVID-19 Decreto Liquidità. On July 17, 2020, the Company entered into a fourth Euro denominated loan agreement with UniCredit. The effective interest rate of this loan is 1.75% with a maturity date of July 31, 2026. As at December 31, 2020, the amount outstanding for this loan was $18,650. There is no security on the loan as it was made as part of the Italian government’s COVID-19 Decreto Liquidità. On August 11, 2020, the Company entered into a Euro denominated loan agreement with Deutsche Bank. The effective interest rate of this loan is 1.7% with a maturity date of August 31, 2026. As at December 31, 2020, the amount outstanding for this loan was $8,659. There is no security on the loan as it was made as part of the Italian government’s COVID-19 Decreto Liquidità. (b) On January 11, 2016, the Company entered into a financing agreement ("Tranche 2 Financing") with Cartesian. As part of the agreement, on June 1, 2016, convertible debt was issued in exchange for 9.0% convertible unsecured notes due June 1, 2021, which are convertible into common shares of the Company in whole or in part, at Cartesian's option, at any time following the twelve month anniversary of the closing at a conversion price of $2.17 per share. Interest is payable annually in arrears on December 31 of each year during the term. On July 24, 2020, Westport restructured the Tranche 2 Financing agreement and entered into a new financing agreement with Cartesian. Under the terms of the agreement, the Company agreed to pay down the principal amount of the existing convertible notes from $17,500 to $10,000. Concurrent with such repayment, the maturity of the remaining amended notes was extended three years to July 31, 2023, the coupon rate was reduced from 9.0% annually to 6.5% annually, and the conversion price was revised from $2.17 per share to $1.42 per share. As of July 30, 2020, Peter Yu, founder and managing partner of Cartesian, resigned his seat on the Board of Directors of the Company. During the fourth quarter of 2020, Cartesian exercised its option to convert principal amounts of $5,000, plus accrued but unpaid interest on such principal amounts, into common shares of the Company (note 17). On January 21, 2021, Cartesian exercised its option to convert a principal amount of $2,500, plus accrued and unpaid interest on such principal amount, into 1,815,117 common shares of the Company. (c) The senior financing facility was repaid on September 30, 2020. (d) Other bank financing consists of various secured and unsecured bank financing arrangements that carry rates of interest ranging from 0.75% to 3.8% and have various maturities out to 2022. Security includes a building owned by the Company in the Netherlands and certain accounts receivable. (e) The Company has capital lease obligations that have terms of three Throughout the term of certain of these financing arrangements, the Company is required to meet certain financial and non-financial covenants. As of December 31, 2020, the Company is in compliance with all covenants under the financing arrangements. The principal repayment schedule of long-term debt is as follows as at December 31, 2020: Term loan facilities Convertible debt Other bank financing Capital lease obligations Total 2021 $ 14,703 $ — $ 774 $ 825 $ 16,302 2022 14,847 — 368 628 15,843 2023 8,828 4,362 183 488 13,861 2024 6,625 — — 403 7,028 2025 and thereafter 8,728 — — 191 8,919 $ 53,731 $ 4,362 $ 1,325 $ 2,535 $ 61,953

Long-term royalty payable

Long-term royalty payable	12 Months Ended
	Dec. 31, 2020
Debt Disclosure [Abstract]
Long-term royalty payable	15. Long-term royalty payable: December 31, 2020 December 31, 2019 Balance, beginning of year $ 18,258 $ 20,935 Accretion expense 3,732 3,357 Repayment (5,948) (6,034) Balance, end of year 16,042 18,258 Current portion (7,451) (5,936) Long-term portion $ 8,591 $ 12,322 On January 11, 2016, the Company entered into a financing agreement with Cartesian to support the Company's global growth initiatives. The financing agreement immediately provided $17,500 in cash (the “Tranche 1 Financing”). In consideration for the funds provided to the Company, Cartesian is entitled to royalty payments based on the greater of (i) a percentage of amounts received by the Company on select HPDI systems and CWI joint venture income through 2025 and (ii) stated fixed amounts per annum subject to adjustment for asset sales. The carrying value is being accreted to the expected redemption value using the effective interest method, which is approximately 23% per annum. Amounts due to Cartesian are secured by an interest in the Company's HPDI intellectual property and a priority interest in the Company's CWI joint venture interest. In January 2017, the Company and Cartesian signed a Consent Agreement which allows the Company to sell certain assets in exchange for prepayment of the Cartesian royalty. Cartesian is paid 15% of the net proceeds from these asset sales to a maximum of $15,000, with these payments being allocated on a non-discounted basis to future years' minimum payments. As of December 31, 2020, the total royalty prepayments paid to Cartesian as a result of the Consent Agreement was $11,912. The estimated repayments including interest are as follows, for the years ending December 31: 2021 $ 7,451 2022 5,657 2023 1,795 2024 1,637 2025 2,270 2026 2,851 $ 21,661

Warranty liability

Warranty liability	12 Months Ended
	Dec. 31, 2020
Product Warranties Disclosures [Abstract]
Warranty liability	16. Warranty liability: A continuity of the warranty liability is as follows: Years ended December 31, 2020 2019 Balance, beginning of year $ 8,901 $ 4,941 Warranty claims (6,906) (1,863) Warranty accruals 16,191 6,794 Change in estimate (291) (481) Impact of foreign exchange changes 1,041 (490) Balance, end of year 18,936 8,901 Less: Current portion (10,749) (4,505) Long-term portion $ 8,187 $ 4,396 During the year ended December 31, 2020 , the Company recorded a $11,224 warranty accrual related to a field service campaign for the replacement of a pressure release device that the Company manufactures and sells to OEM customers. No safety events or field performance issues have been identified from this product. The Company recorded an insurance recovery of $8,865 related to this issue during the year ended December 31, 2020, including $3,521 in other receivables and $5,344 as an other long-term asset .

Share capital, stock options an

Share capital, stock options and other stock-based plans	12 Months Ended
	Dec. 31, 2020
Share-based Payment Arrangement [Abstract]
Share capital, stock options and other stock-based plans	17. Share capital, stock options and other stock-based plans: On November 9, 2020, the Company filed a prospectus supplement to establish an ATM Program which allows the Company to issue up to $50,000 of common shares from treasury to the public from time to time, at the Company's discretion and subject to regulatory requirements. During the year ende d December 31, 2020, the Company issued 3,215,970 common shares at a weighted average share price of $4.47 per share for gross proceeds of $14,376. Transaction costs of $472, including commission of $288, were incurred resulting in net proceeds from the ATM Program equity issuance of $13,904. Subsequent to the year ended December 31, 2020, the Company issued an additional 1,819,712 common share at weighted average share price of $7.26 per share for gross proceeds of $13,211, net of total transaction cost of $405, including commission of $264 resulting in net proceeds of $12,806. In November and December 2020, Cartesian converted a total of $5,000 principal, plus accrued interest, of the convertible debt (note 14(b)) into 3,607,468 common shares at $1.42 per share. During the year ended December 31, 2020, the Company issued 829,553 common shares upon exercises of share units (year ended December 31, 2019 – 3,036,082 common shares). The Company issues shares from treasury to satisfy share unit exercises. (a) Share Units ("Units"): The value assigned to issued Units and the amounts accrued are recorded as other equity instruments. As Units are exercised or vested and the underlying shares are issued from treasury of the Company, the value is reclassified to share capital. During the year ended December 31, 2020, the Company recognized $2,368 (year ended December 31, 2019 - $1,474) of stock-based compensation associated with the Westport Omnibus Plan. 17. Share capital, stock options and other stock-based plans (continued): A continuity of the Units issued under the Westport Omnibus Plan are as follows: December 31, 2020 December 31, 2019 Number of Weighted Number of Weighted Outstanding, beginning of year 1,777,941 $ 3.19 2,667,403 $ 4.41 Granted 525,807 2.09 1,877,101 3.08 Vested and exercised (829,553) 2.31 (2,622,338) 3.81 Forfeited/expired (21,817) 3.37 (144,225) 2.86 Outstanding, end of year 1,452,378 $ 3.29 1,777,941 $ 3.19 Units outstanding and exercisable, end of year 22,588 $ 5.69 14,450 $ 2.41 During the year ended December 31, 2020, 525,807 share units were granted to directors, executives and employees (2019 - 1,877,101). This included 504,907 Restricted Share Units ("RSUs") (2019 - 971,051) and 20,900 Performance Share Units ("PSUs") (2019 - 906,050). Values of RSU awards are generally determined based on the fair market value of the underlying common shares on the date of grant. RSUs typically vest over a three (b) Aggregate intrinsic values: The aggregate intrinsic value of the Company’s share units at December 31, 2020 and 2019 are as follows: December 31, 2020 December 31, 2019 CDN$ CDN$ Share units: Outstanding $ 9,787 $ 5,458 Exercisable 153 44 (c) Stock-based compensation: Stock-based compensation associated with the Unit plans is included in operating expenses as follows: Years ended December 31, 2020 2019 Cost of revenue $ 140 $ — Research and development 365 157 General and administrative 1,621 1,111 Sales and marketing 242 206 $ 2,368 $ 1,474

Income taxes

Income taxes	12 Months Ended
	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Income taxes	18. Income taxes: (a) The Company’s income tax provision differs from that calculated by applying the combined enacted Canadian federal and provincial statutory income tax rate of 27% for the year ended December 31, 2020 (year ended December 31, 2019 – 27%) as follows: Years ended December 31, 2020 2019 Income (loss) from continuing operations before income taxes $ (5,928) $ 2,148 Expected income tax expense (recovery) (1,601) 580 Increase (reduction) in income taxes resulting from: Non-deductible stock-based compensation 244 264 Other permanent differences 3,819 15 Withholding taxes and other foreign taxes 804 1,017 Change in enacted tax rates (189) 34 Foreign tax rate differences, foreign exchange and other adjustments (1,177) 271 Non-taxable income from equity investment (6,418) (6,416) Change in valuation allowance 5,949 6,195 Income tax expense (recovery) $ 1,431 $ 1,960 18. Income taxes (continued): (b) The significant components of the deferred income tax assets and liabilities are as follows: December 31, 2020 December 31, 2019 Deferred income tax assets: Net loss carry forwards $ 218,323 $ 211,738 Intangible assets 4,629 4,008 Property, plant and equipment 17,155 15,518 Warranty liability 4,752 3,342 Foreign tax credits 620 620 Inventory 1,631 2,306 Research and development 6,316 6,107 Other 10,592 13,618 Total gross deferred income tax assets 264,018 257,257 Valuation allowance (261,878) (255,328) Total deferred income tax assets $ 2,140 $ 1,929 Deferred income tax liabilities: Intangible assets $ (430) $ (1,756) Property, plant and equipment (22) (61) Other (2,798) (2,628) Total deferred income tax liabilities $ (3,250) $ (4,445) Total net deferred income tax liabilities $ (1,110) $ (2,516) The valuation allowance is reviewed on a quarterly basis to determine if, based on all available evidence, it is more-likely-than-not that some or all of the deferred income tax assets will not be realized. The ultimate realization of deferred income tax assets is dependent on the generation of sufficient taxable income during the future periods in which those temporary differences are expected to reverse. If the evidence does not exist that the deferred income tax assets will be fully realized, a valuation allowance has been provided. The deferred income tax assets have been reduced by the uncertain tax position presented in note 18(f). 18. Income taxes (continued): (c) The components of the Company’s income tax expense (recovery) are as follows: Income tax expense (recovery) Net income (loss) before income taxes Current Deferred Total Year ended December 31, 2020 Italy $ 5,244 $ 2,007 $ (1,146) $ 861 United States 21,400 (274) — (274) Canada (31,429) 80 — 80 Other (1,143) 625 139 764 $ (5,928) $ 2,438 $ (1,007) $ 1,431 Year ended December 31, 2019 Italy $ 26,645 $ 2,260 $ (1,647) $ 613 United States 16,174 13 — 13 Canada (28,160) — — — Other (12,511) 1,334 — 1,334 $ 2,148 $ 3,607 $ (1,647) $ 1,960 18. Income taxes (continued): (d) The Company has loss carry-forwards in the various tax jurisdictions available to offset future taxable income as follows: Expiring in: 2021 2022 2023 2024 and later Total Canada $ — $ — $ — $ 599,723 $ 599,723 Italy — — — 395 395 United States — — — 105,592 105,592 Sweden — — — 14,672 14,672 Other 3,645 3,858 1,614 10,160 19,277 Total $ 3,645 $ 3,858 $ 1,614 $ 730,542 $ 739,659 Certain tax attributes are subject to an annual limitation as a result of the acquisition of Fuel Systems which constitutes a change of ownership as defined under Internal Revenue Code Section 382. (e) The Company has not recognized a deferred income tax liability for certain undistributed earnings of foreign subsidiaries which are essentially investments in those foreign subsidiaries and are permanent in duration. (f) The Company records uncertain tax positions in accordance with ASC No. 740, Income Taxes. As at December 31, 2020, the total amount of the Company’s uncertain tax benefits was $3,852 (year ended December 31, 2019 - $3,652). If recognized in future periods, the uncertain tax benefits would affect our effective tax rate. The Company files income tax returns in Canada, the U.S., Italy, and various other foreign jurisdictions. All taxation years remain open to examination by the Canada Revenue Agency, the 2017 to 2020 taxation years remain open to examination by the Internal Revenue Service and the 2015 to 2020 taxation years remain open to examination by the Italian Revenue Agency, and various years remain open in the other foreign jurisdictions.

Related party transactions

Related party transactions	12 Months Ended
	Dec. 31, 2020
Related Party Transactions [Abstract]
Related party transactions	19. Related party transactions: The Company's related parties are CWI, directors, officers and shareholders which own greater than 10% of the Company's shares. (b) Other transactions with related parties: Peter Yu, founder and managing partner of Cartesian, was appointed as a Director of the Company in January 2016 in connection with the Investment Agreement entered into with Cartesian in January 2016. As a consequence, the convertible debt (note 14(b)) and royalty payable (note 15), amounts due to Cartesian were considered as related party balances. As of July 30, 2020, Peter Yu resigned and ceased to be a related party to the Company.

Commitments and contingencies

Commitments and contingencies	12 Months Ended
	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	20. Commitments and contingencies: (a) Contractual commitments The Company is a party to a variety of agreements in the ordinary course of business under which it is obligated to indemnify a third party with respect to certain matters. Typically, these obligations arise as a result of contracts for sale of the Company’s product to customers where the Company provides indemnification against losses arising from matters such as product liabilities. The potential impact on the Company’s financial results is not subject to reasonable estimation because considerable uncertainty exists as to whether claims will be made and the final outcome of potential claims. To date, the Company has not incurred significant costs related to these types of indemnifications. (b) Contingencies The Company is engaged in certain legal actions and tax audits in the ordinary course of business and believes that, based on the information currently available, the ultimate outcome of these actions will not have a material adverse effect on our operating results, liquidity or financial position.

Segment information

Segment information	12 Months Ended
	Dec. 31, 2020
Segment Reporting [Abstract]
Segment information	21. Segment information: Effective January 2020, the Company modified the reporting of business segments to allow for increased transparency into the Company's customer channels and the respective products the Company sells to those customers. Accordingly, from that date, all product information and other technology related activities previously reported under the Transportation segment have been disaggregated into two segments, OEM and IAM. All comparative figures presented have been revised to reflect this change. Under this organizational structure, the Company manages and reports the results of its business through four segments: OEM, IAM, the CWI Joint Venture, and Corporate. This reflects the manner in which operating decisions and assessing business performance is currently managed by the Chief Operating Decision Maker ("CODM"). The financial information for the business segments evaluated by the CODM includes the results of CWI as if they were consolidated, which is consistent with the way the Company manages its business segments. As CWI is accounted for under the equity method of accounting, an adjustment is reflected in the tables below to reconcile the segment measures to the Company’s consolidated matters. The 2019 comparative figures have been revised to reflect the change in business segments. Financial information by business segment as follows: Year ended December 31, 2020 Revenue Operating income (loss) Depreciation & amortization Equity income (loss) OEM $ 149,632 $ (21,214) $ 8,225 $ 273 IAM 102,865 6,624 5,562 — Corporate — (7,399) 247 23,774 CWI - 50% 161,740 30,462 120 — Total segment 414,237 8,473 14,154 24,047 Less: CWI - 50% (161,740) (30,462) (120) — Total consolidated $ 252,497 $ (21,989) $ 14,034 $ 24,047 Year Ended December 31, 2019 Revenue Operating income (loss) Depreciation & amortization Equity income OEM $ 164,692 $ (12,746) $ 9,510 $ 155 IAM 140,646 11,882 6,605 — Corporate — (20,529) 225 26,586 CWI - 50% 180,885 34,214 45 — Total segment 486,223 12,821 16,385 26,741 Less: CWI - 50% (180,885) (34,214) (45) — Total consolidated $ 305,338 $ (21,393) $ 16,340 $ 26,741 Discontinued operations $ — $ (147) $ — $ — 21. Segment information (continued): Years ended December 31, 2020 2019 Total additions to long-lived assets, excluding business combinations: OEM $ 2,477 $ 2,868 IAM 3,403 5,386 Corporate 1,243 606 CWI - 50% — — Total Segment 7,123 8,860 Less: CWI - 50% — — Total consolidated $ 7,123 $ 8,860 It is impracticable for the Company to provide geographical revenue information by individual countries; however, it is practicable to provide it by geographical regions. Product and service and other revenues are attributable to geographical regions based on location of the Company’s customers and presented as a percentage of the Company’s product and service revenues are as follows: % of total revenue Years ended December 31, 2020 2019 Europe 70 % 68 % Americas 13 % 17 % Asia 9 % 8 % Other 8 % 7 % During the year ended December 31, 2020, total revenue of $51,580 (2019 - $33,947), or 20% (2019 - 11%) of total revenue, was generated from our HPDI OEM launch partner. As at December 31, 2020, total goodwill of $3,397 (December 31, 2019 - $3,110) was allocated to the OEM segment. As at December 31, 2020, total long-term investments of $12,838 (December 31, 2019 - $9,850) were allocated to the Corporate segment and $1,116 (December 31, 2019 - $737) to the OEM segment. 21. Segment information (continued): Total assets are allocated as follows : Total assets by operating segment Years ended December 31 2020 2019 OEM $ 148,959 $ 132,179 IAM 156,967 119,769 Corporate 40,337 27,978 CWI - 50% 61,461 56,913 Total segment assets 407,724 336,839 Less: CWI - 50% (61,461) (56,913) Total consolidated assets $ 346,263 $ 279,926 The Company’s long-lived assets consist of property, plant and equipment (fixed assets), intangible assets and goodwill. Long-lived assets information by geographic area: December 31, 2020 Property, plant and equipment Intangible assets and goodwill Total Italy $ 24,490 $ 11,613 $ 36,103 Canada 28,557 171 28,728 United States 719 — 719 Rest of Europe 3,713 3,397 7,110 Asia Pacific 633 — 633 Total 58,112 15,181 73,293 Less: equity investee long-lived assets (605) — (605) Total consolidated long-lived assets $ 57,507 $ 15,181 $ 72,688 December 31, 2019 Property, plant and equipment Intangible assets and goodwill Total Italy $ 22,534 $ 12,883 $ 35,417 Canada 31,909 192 32,101 United States 951 — 951 Rest of Europe 3,423 3,110 6,533 Asia Pacific 883 — 883 Total 59,700 16,185 75,885 Less: equity investee long-lived assets (844) — (844) Total consolidated long-lived assets $ 58,856 $ 16,185 $ 75,041

Financial Instruments

Financial Instruments	12 Months Ended
	Dec. 31, 2020
Financial Instruments Disclosure [Abstract]
Financial Instruments	22. Financial Instruments: Financial risk management The Company has exposure to liquidity risk, credit risk, foreign currency risk and interest rate risk. Liquidity risk Liquidity risk is the risk that the Company will not be able to meet its financial obligations as they are due. The Company has a history of losses and negative cash flows from operations since inception. At December 31, 2020, the Company has $64,262 of cash, cash equivalents and short-term investments, including of $75 restricted cash (see note 3(c)). The following are the contractual maturities of financial obligations as at December 31, 2020: Carrying Contractual < 1 year 1-3 years 4-5 years >5 years Accounts payable and accrued liabilities $ 84,599 $ 84,599 $ 84,599 $ — $ — $ — Short-term debt (note 13) 23,445 23,445 23,445 — — — Term loan facilities (note 14(a)) 53,731 56,445 16,014 24,866 12,860 2,705 Convertible debt (note 14(b)) 4,362 5,836 324 5,512 — — Other bank financing (note 14(d)) 1,325 1,325 774 551 — — Capital lease obligations (note 14(e)) 2,535 2,610 870 1,152 588 — Long-term royalty payable (note 15) 16,042 21,661 7,451 7,452 3,907 2,851 Operating lease commitments (note 12) 27,962 32,468 4,476 7,469 4,604 15,919 $ 214,001 $ 228,389 $ 137,953 $ 47,002 $ 21,959 $ 21,475 Credit risk Credit risk arises from the potential that a counterparty to a financial instrument fails to meet its contractual obligations and arises principally from the Company’s cash and cash equivalents, short-term investments and accounts receivable. The Company manages credit risk associated with cash and cash equivalents by regularly investing primarily in liquid short-term paper issued by major banks. The Company monitors its portfolio and its policy is to diversify its investments to manage this potential risk. The Company is also exposed to credit risk with respect to uncertainties as to timing and amount of collectability of accounts receivable and other receivables. As at December 31, 2020, 84% (December 31, 2019 - 85%) of accounts receivable relates to customer receivables, and 16% (December 31, 2019 - 15%) relates to amounts due from related parties and income tax authorities for value added taxes and other tax related refunds. In order to minimize the risk of loss for customer receivables, the Company’s extension of credit to customers involves review and approval by senior management as well as progress payments as contracts are executed. Most sales are invoiced with payment terms in the range of 30 days to 90 days. Refer to note 3(d) for the Company's policy with respect to an allowance for doubtful receivables. 22. Financial Instruments (continued): Foreign currency risk Foreign currency risk is the risk that the fair value of future cash flows of financial instruments will fluctuate because of changes in foreign currency exchange rates. The Company conducts a significant portion of its business activities in foreign currencies, primarily the U.S. dollar and the Euro. We are subject to foreign currency exchange rate risk to the extent that our costs are denominated in currencies other than those in which we earn revenues. In addition, since our consolidated financial statements are denominated in U.S. dollars, changes in foreign currency exchange rates between the U.S. dollar and other currencies have had, and will continue to have, an impact on our results of operations, financial condition and cash flows. Cash and cash equivalents, short-term investments, accounts receivable, accounts payable, and long-term debt that are denominated in foreign currencies will be affected by changes in the exchange rate between the Canadian dollar and these foreign currencies. The Company’s functional currency is the Canadian dollar. The fluctuation in the average U.S. dollar in recent years has resulted in material impacts on our revenues in those years. If the U.S. dollar continues to fluctuate against other currencies, we will experience additional volatility in our financial statements. A 5% increase/decrease in the relative value of the U.S. dollar against the Canadian dollar and Euro compared to the exchange rates in effect for the year ended December 31, 2020 would have resulted in lower/higher income from operations of approximately $1,001. This assumes a consistent 5% appreciation in the U.S. dollar against the Canadian dollar and the Euro throughout the fiscal year. The timing of changes in the relative value of the U.S. dollar can affect the magnitude of the impact that fluctuations in foreign exchange rates have on our income from operations. Interest rate risk Interest rate risk is the risk that the fair value of future cash flows of a financial instrument will fluctuate because of changes in market interest rates. The Company is subject to interest rate risk on certain short-term and long-term debt with variable rates of interest. The Company limits its exposure to interest rate risk by continually monitoring and adjusting portfolio duration to align to forecasted cash requirements and anticipated changes in interest rates. If interest rates for the year ended December 31, 2020 had increased or decreased by 50 basis points, with all other variables held constant, net loss for the year ended December 31, 2020 would have increased or decreased by $307. 22. Financial Instruments (continued): Fair value of financial instruments The carrying amounts reported in the balance sheets for cash and cash equivalents, accounts receivable, accounts payable and accrued liabilities approximate their fair values due to the short-term period to maturity of these instruments. The long-term investments represent our interest in CWI, WWI, Minda Emer Technologies Limited, and other investments. CWI is the most significant of the long-term investments and is accounted for using the equity method. WWI and other investments are accounted for at fair value. The carrying values reported in the consolidated balance sheet for obligations under capital and operating leases, which are based upon discounted cash flows, approximate their fair values. The carrying value of the term loan facilities, convertible debt, and other bank financing included in the long-term debt (note 14) do not materially differ from their fair value as at December 31, 2020, as the majority of the term loan facilities, convertible debt, and other bank financing were raised or amended recently. The Company categorizes its fair value measurements for items measured at fair value on a recurring basis into three categories as follows: Level 1 – Unadjusted quoted prices in active markets for identical assets or liabilities. Level 2 – Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 – Inputs for the asset or liability that are not based on observable market data (unobservable inputs). When available, the Company uses quoted market prices to determine fair value and classify such items in Level 1. When necessary, Level 2 valuations are performed based on quoted market prices for similar instruments in active markets and/or model–derived valuations with inputs that are observable in active markets. Level 3 valuations are undertaken in the absence of reliable Level 1 or Level 2 information. As at December 31, 2020, cash and cash equivalents and short-term investments are measured at fair value on a recurring basis and are included in Level 1.

Significant accounting polici_2

Significant accounting policies (Policies)	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Basis of presentation	Basis of presentation: The consolidated financial statements include the accounts of the Company and its subsidiaries. All intercompany balances and transactions have been eliminated on consolidation. These consolidated financial statements are presented in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”).
Foreign currency translation	Foreign currency translation:The Company’s functional currency is the Canadian dollar and its reporting currency for its consolidated financial statement presentation is the United States dollar ("U.S. Dollar"). The functional currencies for the Company's subsidiaries include the following: U.S. dollar, Canadian dollar, Euro, Argentina Peso, Chinese Renminbi (“RMB”), Swedish Krona, and Indian Rupee. The Company translates assets and liabilities of non-U.S. dollar functional currency operations using the period end exchange rates, shareholders’ equity balances using the weighted average of historical exchange rates, and revenues and expenses using the monthly average rate for the period, with the resulting exchange differences recognized in other comprehensive income. 3. Significant accounting policies (continued): Transactions that are denominated in currencies other than the functional currencies of the Company’s or its subsidiaries' operations are translated at the rates in effect on the date of the transaction. Foreign currency denominated monetary assets and liabilities are translated to the applicable functional currency at the exchange rates in effect on the balance sheet date. Non-monetary assets and liabilities are translated at the historical exchange rate. All foreign exchange gains and losses are recognized in the statement of operations, except for the translation gains and losses arising from available-for-sale instruments, which are recorded through other comprehensive income until realized through disposal or impairment.
Cash and cash equivalents	Cash and cash equivalents (including restricted cash):Cash and cash equivalents include cash on hand, term deposits, banker acceptances and guaranteed investment certificates with maturities of ninety days or less when acquired. Cash equivalents are considered as held for trading and recorded at fair value with changes in fair value recognized in the consolidated statements of operations. Cash and cash equivalents at December 31, 2020 include restricted cash of $75 (2019 - $2,279). Restricted cash at December 31, 2020 and 2019 is related to cash used to secure a letter of credit.
Accounts receivable, net	Accounts receivable, net:The accounts receivable balance reflects invoiced and accrued revenue and is presented net of an allowance for credit losses. The Company expects the majority of its accounts receivable balances to continue to come from large customers as it supplies the majority of its products and services through a network of distributors and OEMs and provides DOEM services. The Company establishes current expected credit losses ("CECL") for pools of assets with similar risk characteristics by evaluating historical levels of credit losses, current economic conditions that may affect a customer's ability to pay, and creditworthiness of significant customers. When specific customers are identified as no longer sharing the same risk profile as their current pool, they are removed from the pool and evaluated separately. The Company, in the normal course of business, monitors the financial condition of its customers and reviews the credit history of each new customer. When the Company becomes aware of a specific customer's inability to meet its financial obligations to the Company (such as in the case of bankruptcy filings or material deterioration in the customer's operating results or financial position, and payment experiences), the Company records a specific credit loss provision to reduce the customer's related accounts receivable to its estimated net realizable value. If circumstances related to specific customers change, the Company's estimates of the recoverability of accounts receivable balances could be further adjusted.
Inventories	Inventories:The Company’s inventories consist of the Company’s fuel system products (finished goods), work-in-progress, purchased parts and assembled parts. Inventories are recorded at the lower of cost and net realizable value. Cost is determined based on the lower of weighted average cost or first-in, first-out. The cost of fuel system product inventories, assembled parts and work-in-progress includes materials, labour and production overhead, including depreciation. The Company records inventory write-downs based on an analysis of excess and obsolete inventories determined primarily by future demand forecasts. In addition, the Company records a liability for firm, noncancellable, and unconditional purchase commitments with manufacturers for quantities in excess of the Company’s future demand forecast consistent with its valuation of excess and obsolete inventory.
Property, plant and equipment	Property, plant and equipment: Property, plant and equipment are stated at cost. Depreciation is provided for as follows: Assets Basis Rate Buildings Straight-line 10 years Computer equipment and software Straight-line 3 years Furniture and fixtures Straight-line 5 years Machinery and equipment Straight-line 5 - 10 years Leasehold improvements Straight-line Lease term Depreciation expense on machinery and equipment used in the production and manufacturing process is included in cost of revenue. All other depreciation is included in depreciation and amortization expense in the statement of operations and comprehensive loss.
Long-term investments	Long-term investments:The Company accounts for investments in which it has significant influence, including variable interest entities ("VIEs") for which the Company is not the primary beneficiary, using the equity method of accounting. Under the equity method, the Company recognizes its share of income from equity accounted investees in the statement of operations with a corresponding increase in long-term investments. Any dividends paid or payable are credited against long-term investments.
Financial liabilities	Financial liabilities:Accounts payable and accrued liabilities, short-term debt and long-term debt are measured at amortized cost. Transaction costs relating to long-term debt are netted against long-term debt and are amortized using the effective interest rate method.
Research and development costs	Research and development costs:Research and development costs are expensed as incurred and are recorded net of government funding received or receivable.
Intangible assets	Intangible assets:Intangible assets consist primarily of the estimated value of intellectual property, trademarks, technology, customer contracts and non-compete agreements acquired through acquisitions. Intangible assets are amortized over their estimated useful lives, which range from 5 to 20 years.
Impairment of long-lived assets	Impairment of long-lived assets: The Company reviews its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be recoverable. If such conditions exist, assets are considered impaired if the sum of the undiscounted expected future cash flows expected to result from the use and eventual disposition of an asset is less than its carrying amount. An impairment loss is measured at the amount by which the carrying amount of the asset exceeds its fair value. When quoted market prices are not available, the Company uses the expected future cash flows discounted at a rate commensurate with the risks associated with the recovery of the asset as an estimate of fair value. The Company has significant investments in property, plant and equipment related to its Westport HPDI 2.0™ business. The HPDI business is still in the early stages of commercialization, and, as a result, is currently generating losses. Based on the Company's current projections, meaningful increases in component sales, compared to 2020 levels, are expected, allowing the HPDI business to benefit from economies of scale and become profitable. If these assumptions are not realized, the Company may be required to record an impairment on these assets in future periods.
Goodwill	Goodwill:Goodwill is recorded at the time of purchase for the excess of the amount of the purchase price over the fair values of the identifiable assets acquired and liabilities assumed. Goodwill is not amortized and instead is tested at least annually for impairment, or more frequently when events or changes in circumstances indicate that goodwill might be impaired. This impairment test is performed annually at December 31. Future adverse changes in market conditions or poor operating results of underlying assets could result in an inability to recover the carrying value of the goodwill, thereby possibly requiring an impairment charge.
Warranty liability	Warranty liability:Estimated warranty costs are recognized at the time the Company sells its products and are included in cost of revenue. The Company provides warranty coverage on products sold from the date the products are put into service by customers. Warranty liability represents the Company’s best estimate of warranty costs expected to be incurred during the warranty period.  Furthermore, the current portion of warranty liability represents the Company’s best estimate of the costs to be incurred in the next twelve-month period. The Company uses historical failure rates and costs to repair defective products to estimate the warranty liability. New product launches require a greater use of judgment in developing estimates until claims experience becomes available. Product specific experience is typically available four or five quarters after product launch, with a clear experience trend not evident until eight to twelve quarters after launch. The Company records warranty expense for new products using historical experience from previous engine generations in the first year, a blend of actual product and historical experience in the second year and product specific experience thereafter. The amount payable by the Company and the timing will depend on actual failure rates and cost to repair failures of its products.
Revenue recognition	Revenue recognition:The Company generates revenues primarily from product sales. Product revenues are derived from standard product sales contracts and from long-term fixed price contracts. The Company recognizes revenue when a customer obtains control of the goods or services. Determining the timing of the transfer of control, at a point in time or over time, requires judgment. On standard product sales contracts, revenues are recognized when customers obtain control of the product, that is when transfer of title and risks and rewards of ownership of goods have passed and when obligation to pay is considered certain. Invoices are generated and revenue is recognized at that point in time. Provisions for warranties are made at the time of sale. Service revenue is recognized over time as performance obligations are satisfied.
Income taxes	Income taxes: The Company accounts for income taxes using the asset and liability method. Under this method, deferred income tax assets and liabilities are determined based on the temporary differences between the accounting basis and tax basis of the assets and liabilities and for loss carry-forwards, tax credits and other tax attributes, using the enacted tax rates in effect for the years in which the differences are expected to reverse. The effect of a change in tax rates on the deferred income tax assets and liabilities is recognized in income in the period that includes the enactment date. The Company recognizes deferred income tax assets to the extent the assets are more-likely-than-not to be realized. In making such a determination the Company considers all available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income, tax-planning strategies, and results of recent operations. If it is determined that, based on all available evidence, it is more-likely-than-not that some or all of the deferred income tax assets will not be realized, a valuation allowance is provided to reduce the deferred income tax assets. The Company uses a two-step process to recognize and measure the income tax benefit of uncertain tax positions taken or expected to be taken in a tax return. The tax benefit from an uncertain tax position is recognized if it is more-likely-than-not that the position will be sustained upon examination by a tax authority based solely on the technical merits of the position. A tax benefit that meets the more-likely-than-not recognition threshold is measured as the largest amount that is greater than 50% likely to be realized upon settlement with the tax authority. To the extent a full benefit is not expected to be realized, an income tax liability is established. Any change in judgment related to the expected resolution of an uncertain tax position is recognized in the year of such a change.
Accounting changes	New accounting pronouncement adopted in 2020: In June 2016, the FASB issued ASU No. 2016-13 "Financial Instruments - Credit Losses (Topic 326)" which requires the measurement and recognition of expected credit losses for financial assets held at amortized cost. ASU 2016-13 replaced the former incurred loss impairment model with an expected loss methodology, which will result in more timely recognition of credit losses. ASU 2016-13 is effective for annual reporting periods, and interim periods within those years beginning after December 15, 2019. The adoption of this guidance in the first quarter of 2020 did not result in any material impact to the Company's consolidated financial statements.

Significant accounting polici_3

Significant accounting policies (Tables)	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Schedule Of Foreign Currency Exchange Rate Translation	For the years presented, the Company used the following exchange rates: Year-end exchange rate as at: Average for the year ended: December 31, 2020 December 31, 2019 December 31, 2020 December 31, 2019 Canadian dollar 1.27 1.34 1.34 1.33 Euro 0.82 0.89 0.88 0.89 Argentina Peso 84.06 43.42 69.59 46.74 RMB 6.53 6.71 6.90 6.91 Swedish Krona 8.19 9.27 9.18 9.45 Indian Rupee 73.00 69.17 74.08 70.40
Schedule of Property Plant and Equipment Components	Property, plant and equipment are stated at cost. Depreciation is provided for as follows: Assets Basis Rate Buildings Straight-line 10 years Computer equipment and software Straight-line 3 years Furniture and fixtures Straight-line 5 years Machinery and equipment Straight-line 5 - 10 years Leasehold improvements Straight-line Lease term

Accounts receivable (Tables)

Accounts receivable (Tables)	12 Months Ended
	Dec. 31, 2020
Receivables [Abstract]
Schedule of Accounts Receivable	December 31, 2020 December 31, 2019 Customer trade receivables $ 81,968 $ 62,974 Other receivables 14,967 9,092 Income tax receivable 52 475 Due from related parties (note 7(a)) 74 272 Allowance for doubtful accounts (6,594) (5,863) $ 90,467 $ 66,950

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Dec. 31, 2020
Inventory Disclosure [Abstract]
Schedule of Inventories	December 31, 2020 December 31, 2019 Purchased parts and materials $ 36,066 $ 32,818 Work-in-process 3,203 2,854 Finished goods 12,133 12,134 $ 51,402 $ 47,806

Long-term investments (Tables)

Long-term investments (Tables)	12 Months Ended
	Dec. 31, 2020
Long-term Investments [Abstract]
Schedule of Long-term Investments	December 31, 2020 December 31, 2019 Cummins Westport Inc. (a) $ 10,866 $ 7,850 Weichai Westport Inc. (b) 1,824 1,824 Minda Emer Technologies Limited (1) 1,116 737 Other equity accounted investees 148 176 $ 13,954 $ 10,587 (1) Effective March 4, 2021, Minda Emer Technologies Limited changed its name to Minda Westport Technologies Limited. The Company recognized its share of CWI’s income and received dividends as follows: Years ended December 31, 2020 2019 Investment income from CWI $ 23,774 $ 26,586 Dividends received 20,758 25,045 Assets, liabilities, revenue and expenses of CWI, are as follows: December 31, 2020 December 31, 2019 Current assets: Cash and short-term investments $ 94,984 $ 90,296 Accounts receivable 5,681 1,363 Long-term assets: Property, plant and equipment 605 844 Deferred income tax assets 21,651 21,322 Total assets $ 122,921 $ 113,825 Current liabilities: Current portion of warranty liability $ 19,485 $ 19,816 Current portion of deferred revenue 13,628 16,678 Accounts payable and accrued liabilities 5,557 3,858 38,670 40,352 Long-term liabilities: Warranty liability 34,737 30,463 Deferred revenue 23,802 23,667 Other long-term liabilities 3,969 3,631 62,508 57,761 Total liabilities $ 101,178 $ 98,113 Years ended December 31, 2020 2019 Product revenue $ 219,141 $ 246,503 Parts revenue 104,339 115,267 323,480 361,770 Cost of revenue and expenses: Cost of product and parts revenue 236,154 257,717 Research and development 12,185 15,933 General and administrative 1,650 1,743 Sales and marketing 12,567 17,950 262,556 293,343 Income from operations 60,924 68,427 Interest and investment income 1,074 2,421 Income before income taxes 61,998 70,848 Income tax expense: Current 14,779 16,102 Deferred (329) 1,575 14,450 17,677 Income for the year $ 47,548 $ 53,171
Schedule of Variable Interest Entities	The carrying amount and maximum exposure to losses relating to CWI were as follows: Balance at December 31, 2020 Balance at December 31, 2019 Carrying Maximum Carrying Maximum Equity method investment in CWI $ 10,866 $ 10,866 $ 7,850 $ 7,850 Accounts receivable due from CWI 74 74 272 272

Property, plant and equipment (

Property, plant and equipment (Tables)	12 Months Ended
	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	Accumulated Net book December 31, 2020 Cost depreciation value Land and buildings $ 5,303 $ 1,701 $ 3,602 Computer equipment and software 7,045 5,570 1,475 Furniture and fixtures 4,968 4,148 820 Machinery and equipment 102,834 54,387 48,447 Leasehold improvements 12,479 9,316 3,163 $ 132,629 $ 75,122 $ 57,507 Accumulated Net book December 31, 2019 Cost depreciation value Land and buildings $ 4,764 $ 1,565 $ 3,199 Computer equipment and software 5,601 4,521 1,080 Furniture and fixtures 4,213 3,715 498 Machinery and equipment 91,926 41,775 50,151 Leasehold improvements 11,463 7,535 3,928 $ 117,967 $ 59,111 $ 58,856

Intangible assets (Tables)

Intangible assets (Tables)	12 Months Ended
	Dec. 31, 2020
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Schedule of Finite-Lived Intangible Assets	Accumulated Net book December 31, 2020 Cost amortization value Patents and trademarks $ 21,763 $ 11,513 $ 10,250 Technology 6,040 5,613 427 Customer contracts 13,234 12,283 951 Other intangibles 477 321 156 Total $ 41,514 $ 29,730 $ 11,784 Accumulated Net book December 31, 2019 Cost amortization value Patents and trademarks $ 20,386 $ 9,333 $ 11,053 Technology 5,457 4,917 540 Customer contracts 12,150 10,668 1,482 Other intangibles 328 328 — Total $ 38,321 $ 25,246 $ 13,075

Goodwill (Tables)

Goodwill (Tables)	12 Months Ended
	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	A continuity of goodwill is as follows: December 31, 2020 December 31, 2019 Balance, beginning of year $ 3,110 $ 3,170 Impact of foreign exchange changes 287 (60) Balance, end of year $ 3,397 $ 3,110

Accounts payable and accrued _2

Accounts payable and accrued liabilities (Tables)	12 Months Ended
	Dec. 31, 2020
Accounts Payable and Accrued Liabilities, Current [Abstract]
Schedule of Accounts Payable and Accrued Liabilities	December 31, 2020 December 31, 2019 Trade accounts payable $ 57,307 $ 60,170 Accrued payroll 14,737 15,906 Accrued interest 137 1,568 Due to related parties — 794 Taxes payable 3,905 3,497 Deferred revenue 8,008 2,717 Other payables 505 1,528 $ 84,599 $ 86,180

Operating leases right-of-use_2

Operating leases right-of-use assets (Tables)	12 Months Ended
	Dec. 31, 2020
Leases [Abstract]
Schedule of lease cost	The components of lease cost are as follows: Years ended December 31, 2020 2019 Operating lease cost: Amortization of right-of-use assets $ 3,874 $ 3,513 Interest 813 973 Total lease cost $ 4,687 $ 4,486
Schedule of maturities of lease liabilities	The maturities of lease liabilities as of December 31, 2020 are as follows: 2021 $ 4,476 2022 4,291 2023 3,178 2024 2,570 2025 2,034 Thereafter 15,919 Total undiscounted cash flows 32,468 Less: imputed interest (4,506) Present value of operating lease liabilities 27,962 Less: current portion (4,476) Long term operating lease liabilities $ 23,486

Short-term debt (Tables)

Short-term debt (Tables)	12 Months Ended
	Dec. 31, 2020
Debt Disclosure [Abstract]
Schedule of Short-term Debt	December 31, 2020 December 31, 2019 Revolving financing facility (a) $ 17,428 $ 3,625 Credit facility (b) 6,017 — Balance, end of year $ 23,445 $ 3,625 The 2019 comparative figures have been revised to conform with current year presentation. (a) The Company has a revolving financing facility with HSBC. This facility is secured by certain receivables of the Company and the maximum draw amount is $20,000, based on the receivables outstanding. As the Company collects these secured receivables, the facility is repaid. The interest rate for this facility is the LIBOR rate plus 2.5%. (b) On July 23, 2020, the Company entered into a one

Long-term debt (Tables)

Long-term debt (Tables)	12 Months Ended
	Dec. 31, 2020
Debt Disclosure [Abstract]
Schedule of Long-term Debt Instruments	December 31, 2020 December 31, 2019 Term loan facilities, net of debt issuance costs (a) $ 53,731 $ 22,207 Convertible debt (b) 4,362 17,431 Senior financing (c) — 2,504 Other bank financing (d) 1,325 1,480 Capital lease obligations (e) 2,535 1,632 Balance, end of year 61,953 45,254 Current portion (16,302) (9,942) Long-term portion $ 45,651 $ 35,312 (a) On December 20, 2017, the Company entered into a loan agreement with EDC for a $20,000 non-revolving term facility. The Company incurred debt issuance costs of $1,013 related to this loan, which are being amortized over the loan term using the effective interest rate method. The loan bears interest at 6% (prior to March 1, 2019, 9% plus monitoring fees), payable quarterly, as well as quarterly principal repayments. On March 23, 2020, the Company and EDC amended the terms of the secured term loan to defer $6,000 in principal payments in 2020, to recommence payment of $2,000 quarterly starting March 15, 2021 and to extend the term of the loan until September 30, 2022. As at December 31, 2020 the amount outstanding for this loan was $13,618, net of issuance costs, compared to $13,269, net of issuance costs, as at December 31, 2019. The loan is secured by share pledges over Westport Power, Inc., Fuel Systems Solutions, Inc., Westport Luxembourg S.a.r.l and MTM and by certain of the Company's property, plant and equipment. On October 9, 2018, the Company entered into a Euro denominated loan agreement with UniCredit. This loan bears interest at an annual rate of 2.3% and interest is paid quarterly. This loan matures on December 31, 2023. As at December 31, 2020, the amount outstanding for this loan was $4,561 compared to $5,569 as at December 31, 2019, and was secured by a cash pledge of $1,356, with these restricted funds being recorded in other long-term assets. On November 28, 2019, the Company entered into a second Euro denominated loan agreement with UniCredit. This loan bears interest at an annual rate of 1.8% and interest is paid quarterly. This loan matures on September 30, 2023. As at December 31, 2020, the amount outstanding for this loan was $2,685 compared to $3,369 as at December 31, 2019, and is secured by a cash pledge of $821, with these restricted funds also being recorded in other long-term assets. 14. Long-term debt (continued): On May 20, 2020, the Company entered into a third Euro denominated loan agreement with UniCredit. The effective interest rate of this loan is 1.82% with a maturity date of May 31, 2025. As at December 31, 2020, the amount outstanding for this loan was $5,558. There is no security on the loan as it was made as part of the Italian government's COVID-19 Decreto Liquidità. On July 17, 2020, the Company entered into a fourth Euro denominated loan agreement with UniCredit. The effective interest rate of this loan is 1.75% with a maturity date of July 31, 2026. As at December 31, 2020, the amount outstanding for this loan was $18,650. There is no security on the loan as it was made as part of the Italian government’s COVID-19 Decreto Liquidità. On August 11, 2020, the Company entered into a Euro denominated loan agreement with Deutsche Bank. The effective interest rate of this loan is 1.7% with a maturity date of August 31, 2026. As at December 31, 2020, the amount outstanding for this loan was $8,659. There is no security on the loan as it was made as part of the Italian government’s COVID-19 Decreto Liquidità. (b) On January 11, 2016, the Company entered into a financing agreement ("Tranche 2 Financing") with Cartesian. As part of the agreement, on June 1, 2016, convertible debt was issued in exchange for 9.0% convertible unsecured notes due June 1, 2021, which are convertible into common shares of the Company in whole or in part, at Cartesian's option, at any time following the twelve month anniversary of the closing at a conversion price of $2.17 per share. Interest is payable annually in arrears on December 31 of each year during the term. On July 24, 2020, Westport restructured the Tranche 2 Financing agreement and entered into a new financing agreement with Cartesian. Under the terms of the agreement, the Company agreed to pay down the principal amount of the existing convertible notes from $17,500 to $10,000. Concurrent with such repayment, the maturity of the remaining amended notes was extended three years to July 31, 2023, the coupon rate was reduced from 9.0% annually to 6.5% annually, and the conversion price was revised from $2.17 per share to $1.42 per share. As of July 30, 2020, Peter Yu, founder and managing partner of Cartesian, resigned his seat on the Board of Directors of the Company. During the fourth quarter of 2020, Cartesian exercised its option to convert principal amounts of $5,000, plus accrued but unpaid interest on such principal amounts, into common shares of the Company (note 17). On January 21, 2021, Cartesian exercised its option to convert a principal amount of $2,500, plus accrued and unpaid interest on such principal amount, into 1,815,117 common shares of the Company. (c) The senior financing facility was repaid on September 30, 2020. (d) Other bank financing consists of various secured and unsecured bank financing arrangements that carry rates of interest ranging from 0.75% to 3.8% and have various maturities out to 2022. Security includes a building owned by the Company in the Netherlands and certain accounts receivable. (e) The Company has capital lease obligations that have terms of three Throughout the term of certain of these financing arrangements, the Company is required to meet certain financial and non-financial covenants. As of December 31, 2020, the Company is in compliance with all covenants under the financing arrangements.
Schedule of Maturities of Long-term Debt	The principal repayment schedule of long-term debt is as follows as at December 31, 2020: Term loan facilities Convertible debt Other bank financing Capital lease obligations Total 2021 $ 14,703 $ — $ 774 $ 825 $ 16,302 2022 14,847 — 368 628 15,843 2023 8,828 4,362 183 488 13,861 2024 6,625 — — 403 7,028 2025 and thereafter 8,728 — — 191 8,919 $ 53,731 $ 4,362 $ 1,325 $ 2,535 $ 61,953 The estimated repayments including interest are as follows, for the years ending December 31: 2021 $ 7,451 2022 5,657 2023 1,795 2024 1,637 2025 2,270 2026 2,851 $ 21,661

Long-term royalty payable (Tabl

Long-term royalty payable (Tables)	12 Months Ended
	Dec. 31, 2020
Debt Disclosure [Abstract]
Schedule of Long-term Royalty Payable	December 31, 2020 December 31, 2019 Balance, beginning of year $ 18,258 $ 20,935 Accretion expense 3,732 3,357 Repayment (5,948) (6,034) Balance, end of year 16,042 18,258 Current portion (7,451) (5,936) Long-term portion $ 8,591 $ 12,322
Schedule of Maturities of Long-term Debt	The principal repayment schedule of long-term debt is as follows as at December 31, 2020: Term loan facilities Convertible debt Other bank financing Capital lease obligations Total 2021 $ 14,703 $ — $ 774 $ 825 $ 16,302 2022 14,847 — 368 628 15,843 2023 8,828 4,362 183 488 13,861 2024 6,625 — — 403 7,028 2025 and thereafter 8,728 — — 191 8,919 $ 53,731 $ 4,362 $ 1,325 $ 2,535 $ 61,953 The estimated repayments including interest are as follows, for the years ending December 31: 2021 $ 7,451 2022 5,657 2023 1,795 2024 1,637 2025 2,270 2026 2,851 $ 21,661

Warranty liability (Tables)

Warranty liability (Tables)	12 Months Ended
	Dec. 31, 2020
Product Warranties Disclosures [Abstract]
Schedule of Product Warranty Liability	A continuity of the warranty liability is as follows: Years ended December 31, 2020 2019 Balance, beginning of year $ 8,901 $ 4,941 Warranty claims (6,906) (1,863) Warranty accruals 16,191 6,794 Change in estimate (291) (481) Impact of foreign exchange changes 1,041 (490) Balance, end of year 18,936 8,901 Less: Current portion (10,749) (4,505) Long-term portion $ 8,187 $ 4,396

Share capital, stock options _2

Share capital, stock options and other stock-based plans (Tables)	12 Months Ended
	Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Schedule of Share Based Compensation Arrangement by Share Based Payment Award Intrinsic Value	The aggregate intrinsic value of the Company’s share units at December 31, 2020 and 2019 are as follows: December 31, 2020 December 31, 2019 CDN$ CDN$ Share units: Outstanding $ 9,787 $ 5,458 Exercisable 153 44
Schedule of Employee Service Share-based Compensation, Allocation of Recognized Period Costs	Stock-based compensation associated with the Unit plans is included in operating expenses as follows: Years ended December 31, 2020 2019 Cost of revenue $ 140 $ — Research and development 365 157 General and administrative 1,621 1,111 Sales and marketing 242 206 $ 2,368 $ 1,474
Westport Omnibus Plan and the former Amended and Restated Unit Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Schedule of Share-based Compensation, Stock Options, Activity	A continuity of the Units issued under the Westport Omnibus Plan are as follows: December 31, 2020 December 31, 2019 Number of Weighted Number of Weighted Outstanding, beginning of year 1,777,941 $ 3.19 2,667,403 $ 4.41 Granted 525,807 2.09 1,877,101 3.08 Vested and exercised (829,553) 2.31 (2,622,338) 3.81 Forfeited/expired (21,817) 3.37 (144,225) 2.86 Outstanding, end of year 1,452,378 $ 3.29 1,777,941 $ 3.19 Units outstanding and exercisable, end of year 22,588 $ 5.69 14,450 $ 2.41

Income taxes (Tables)

Income taxes (Tables)	12 Months Ended
	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Schedule of Effective Income Tax Rate Reconciliation	The Company’s income tax provision differs from that calculated by applying the combined enacted Canadian federal and provincial statutory income tax rate of 27% for the year ended December 31, 2020 (year ended December 31, 2019 – 27%) as follows: Years ended December 31, 2020 2019 Income (loss) from continuing operations before income taxes $ (5,928) $ 2,148 Expected income tax expense (recovery) (1,601) 580 Increase (reduction) in income taxes resulting from: Non-deductible stock-based compensation 244 264 Other permanent differences 3,819 15 Withholding taxes and other foreign taxes 804 1,017 Change in enacted tax rates (189) 34 Foreign tax rate differences, foreign exchange and other adjustments (1,177) 271 Non-taxable income from equity investment (6,418) (6,416) Change in valuation allowance 5,949 6,195 Income tax expense (recovery) $ 1,431 $ 1,960
Schedule of Deferred Tax Assets and Liabilities	The significant components of the deferred income tax assets and liabilities are as follows: December 31, 2020 December 31, 2019 Deferred income tax assets: Net loss carry forwards $ 218,323 $ 211,738 Intangible assets 4,629 4,008 Property, plant and equipment 17,155 15,518 Warranty liability 4,752 3,342 Foreign tax credits 620 620 Inventory 1,631 2,306 Research and development 6,316 6,107 Other 10,592 13,618 Total gross deferred income tax assets 264,018 257,257 Valuation allowance (261,878) (255,328) Total deferred income tax assets $ 2,140 $ 1,929 Deferred income tax liabilities: Intangible assets $ (430) $ (1,756) Property, plant and equipment (22) (61) Other (2,798) (2,628) Total deferred income tax liabilities $ (3,250) $ (4,445) Total net deferred income tax liabilities $ (1,110) $ (2,516)
Schedule of Components of Income Tax Expense (Benefit)	The components of the Company’s income tax expense (recovery) are as follows: Income tax expense (recovery) Net income (loss) before income taxes Current Deferred Total Year ended December 31, 2020 Italy $ 5,244 $ 2,007 $ (1,146) $ 861 United States 21,400 (274) — (274) Canada (31,429) 80 — 80 Other (1,143) 625 139 764 $ (5,928) $ 2,438 $ (1,007) $ 1,431 Year ended December 31, 2019 Italy $ 26,645 $ 2,260 $ (1,647) $ 613 United States 16,174 13 — 13 Canada (28,160) — — — Other (12,511) 1,334 — 1,334 $ 2,148 $ 3,607 $ (1,647) $ 1,960
Summary of Operating Loss Carryforwards	The Company has loss carry-forwards in the various tax jurisdictions available to offset future taxable income as follows: Expiring in: 2021 2022 2023 2024 and later Total Canada $ — $ — $ — $ 599,723 $ 599,723 Italy — — — 395 395 United States — — — 105,592 105,592 Sweden — — — 14,672 14,672 Other 3,645 3,858 1,614 10,160 19,277 Total $ 3,645 $ 3,858 $ 1,614 $ 730,542 $ 739,659

Segment information (Tables)

Segment information (Tables)	12 Months Ended
	Dec. 31, 2020
Segment Reporting [Abstract]
Schedule of Segment Reporting Information	Financial information by business segment as follows: Year ended December 31, 2020 Revenue Operating income (loss) Depreciation & amortization Equity income (loss) OEM $ 149,632 $ (21,214) $ 8,225 $ 273 IAM 102,865 6,624 5,562 — Corporate — (7,399) 247 23,774 CWI - 50% 161,740 30,462 120 — Total segment 414,237 8,473 14,154 24,047 Less: CWI - 50% (161,740) (30,462) (120) — Total consolidated $ 252,497 $ (21,989) $ 14,034 $ 24,047 Year Ended December 31, 2019 Revenue Operating income (loss) Depreciation & amortization Equity income OEM $ 164,692 $ (12,746) $ 9,510 $ 155 IAM 140,646 11,882 6,605 — Corporate — (20,529) 225 26,586 CWI - 50% 180,885 34,214 45 — Total segment 486,223 12,821 16,385 26,741 Less: CWI - 50% (180,885) (34,214) (45) — Total consolidated $ 305,338 $ (21,393) $ 16,340 $ 26,741 Discontinued operations $ — $ (147) $ — $ — Years ended December 31, 2020 2019 Total additions to long-lived assets, excluding business combinations: OEM $ 2,477 $ 2,868 IAM 3,403 5,386 Corporate 1,243 606 CWI - 50% — — Total Segment 7,123 8,860 Less: CWI - 50% — — Total consolidated $ 7,123 $ 8,860
Schedule of Geographical Revenue Information	Product and service and other revenues are attributable to geographical regions based on location of the Company’s customers and presented as a percentage of the Company’s product and service revenues are as follows: % of total revenue Years ended December 31, 2020 2019 Europe 70 % 68 % Americas 13 % 17 % Asia 9 % 8 % Other 8 % 7 %
Schedule of Allocation of the Total Assets	Total assets are allocated as follows : Total assets by operating segment Years ended December 31 2020 2019 OEM $ 148,959 $ 132,179 IAM 156,967 119,769 Corporate 40,337 27,978 CWI - 50% 61,461 56,913 Total segment assets 407,724 336,839 Less: CWI - 50% (61,461) (56,913) Total consolidated assets $ 346,263 $ 279,926
Schedule of Assets by Segment	Long-lived assets information by geographic area: December 31, 2020 Property, plant and equipment Intangible assets and goodwill Total Italy $ 24,490 $ 11,613 $ 36,103 Canada 28,557 171 28,728 United States 719 — 719 Rest of Europe 3,713 3,397 7,110 Asia Pacific 633 — 633 Total 58,112 15,181 73,293 Less: equity investee long-lived assets (605) — (605) Total consolidated long-lived assets $ 57,507 $ 15,181 $ 72,688 December 31, 2019 Property, plant and equipment Intangible assets and goodwill Total Italy $ 22,534 $ 12,883 $ 35,417 Canada 31,909 192 32,101 United States 951 — 951 Rest of Europe 3,423 3,110 6,533 Asia Pacific 883 — 883 Total 59,700 16,185 75,885 Less: equity investee long-lived assets (844) — (844) Total consolidated long-lived assets $ 58,856 $ 16,185 $ 75,041

Financial Instruments (Tables)

Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2020
Financial Instruments Disclosure [Abstract]
Contractual Obligation, Fiscal Year Maturity Schedule	The following are the contractual maturities of financial obligations as at December 31, 2020: Carrying Contractual < 1 year 1-3 years 4-5 years >5 years Accounts payable and accrued liabilities $ 84,599 $ 84,599 $ 84,599 $ — $ — $ — Short-term debt (note 13) 23,445 23,445 23,445 — — — Term loan facilities (note 14(a)) 53,731 56,445 16,014 24,866 12,860 2,705 Convertible debt (note 14(b)) 4,362 5,836 324 5,512 — — Other bank financing (note 14(d)) 1,325 1,325 774 551 — — Capital lease obligations (note 14(e)) 2,535 2,610 870 1,152 588 — Long-term royalty payable (note 15) 16,042 21,661 7,451 7,452 3,907 2,851 Operating lease commitments (note 12) 27,962 32,468 4,476 7,469 4,604 15,919 $ 214,001 $ 228,389 $ 137,953 $ 47,002 $ 21,959 $ 21,475

Impact of COVID-19 and going _2

Impact of COVID-19 and going concern (Details)	12 Months Ended
	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2020EUR (€)	Dec. 31, 2018USD ($)
Debt Instrument [Line Items]
Proceeds from share issuance, net	$ 13,904,000	$ 0
Government wage-subsidy and other support programs	6,093,000
Net working capital	70,876,000	53,591,000
Cash and cash equivalents	64,262,000	46,012,000		$ 61,119,000
Restricted cash	2,177,000
Debt including royalties payable	101,440,000
Debt maturing in 2021	39,747,000
Current portion of long-term royalty payable	7,451,000	5,936,000
Net income (loss) from continuing operations	(7,359,000)	188,000
Net cash from (used in) operating activities of continuing operations	(35,149,000)	(15,685,000)
Dividends received from joint ventures	20,758,000	25,045,000
EDC Loan | Secured Debt
Debt Instrument [Line Items]
Long-term debt | €			€ 16,000,000
UniCredit and Deutsche Bank Loans | Secured Debt
Debt Instrument [Line Items]
Long-term debt	31,590,000		€ 27,000,000
Convertible unsecured notes due June 1, 2021 | Secured Debt
Debt Instrument [Line Items]
Converted amount	5,000,000
Proceeds from share issuance, net	14,376,000
HSBC Revolving Financing Facility | Secured Debt
Debt Instrument [Line Items]
Maximum draw amount	$ 20,000,000	$ 10,000,000

Significant accounting polici_4

Significant accounting policies - Exchange Rates (Details)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Canadian dollar
Schedule of Foreign Currency [Line Items]
Foreign current exchange rate at year end	1.27	1.34
Average foreign currency exchange rate	1.34	1.33
Euro
Schedule of Foreign Currency [Line Items]
Foreign current exchange rate at year end	0.82	0.89
Average foreign currency exchange rate	0.88	0.89
Argentina Peso
Schedule of Foreign Currency [Line Items]
Foreign current exchange rate at year end	84.06	43.42
Average foreign currency exchange rate	69.59	46.74
RMB
Schedule of Foreign Currency [Line Items]
Foreign current exchange rate at year end	6.53	6.71
Average foreign currency exchange rate	6.90	6.91
Swedish Krona
Schedule of Foreign Currency [Line Items]
Foreign current exchange rate at year end	8.19	9.27
Average foreign currency exchange rate	9.18	9.45
Indian Rupee
Schedule of Foreign Currency [Line Items]
Foreign current exchange rate at year end	73	69.17
Average foreign currency exchange rate	74.08	70.40

Significant accounting polici_5

Significant accounting policies - Cash and Cash Equivalents (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Accounting Policies [Abstract]
Restricted cash	$ 75	$ 2,279

Significant accounting polici_6

Significant accounting policies - Property, Plant and Equipment (Details)	12 Months Ended
	Dec. 31, 2020
Buildings
Property, Plant and Equipment [Line Items]
Useful life (in years)	10 years
Computer equipment and software
Property, Plant and Equipment [Line Items]
Useful life (in years)	3 years
Furniture and fixtures
Property, Plant and Equipment [Line Items]
Useful life (in years)	5 years
Machinery and equipment | Minimum
Property, Plant and Equipment [Line Items]
Useful life (in years)	5 years
Machinery and equipment | Maximum
Property, Plant and Equipment [Line Items]
Useful life (in years)	10 years

Significant accounting polici_7

Significant accounting policies - Narrative (Details)	12 Months Ended
	Dec. 31, 2020
Minimum
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible asset, useful life	5 years
Maximum
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible asset, useful life	20 years

Accounts receivable (Details)

Accounts receivable (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Receivables [Abstract]
Customer trade receivables	$ 81,968	$ 62,974
Other receivables	14,967	9,092
Income tax receivable	52	475
Due from related parties	74	272
Allowance for doubtful accounts	(6,594)	(5,863)
Accounts receivable, net	$ 90,467	$ 66,950

Inventories (Details)

Inventories (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Inventory Disclosure [Abstract]
Purchased parts and materials	$ 36,066	$ 32,818
Work-in-process	3,203	2,854
Finished goods	12,133	12,134
Inventory Net	$ 51,402	$ 47,806

Inventories - Narrative (Detail

Inventories - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Inventory Disclosure [Abstract]
Inventory write-downs to net realizable value	$ 507	$ 57

Long-term investments (Details)

Long-term investments (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Schedule of Equity Method Investments [Line Items]
Long-term investments	$ 13,954	$ 10,587
Cummins Westport, Inc.
Schedule of Equity Method Investments [Line Items]
Long-term investments	10,866	7,850
Weichai Westport, Inc.
Schedule of Equity Method Investments [Line Items]
Long-term investments	1,824	1,824
Other equity accounted investees
Schedule of Equity Method Investments [Line Items]
Long-term investments	148	176
Minda Emer Technologies Limited
Schedule of Equity Method Investments [Line Items]
Long-term investments	$ 1,116	$ 737

Long-term investments - CWI Nar

Long-term investments - CWI Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Schedule of Equity Method Investments [Line Items]
Equity method investment, profit sharing percentage	75.00%
Due from related parties	$ 74	$ 272
Cummins Westport, Inc.
Schedule of Equity Method Investments [Line Items]
Equity method investment, profit sharing percentage	25.00%
Equity method investment, ownership percentage	50.00%
Cummins Westport, Inc.
Schedule of Equity Method Investments [Line Items]
Due from related parties	$ 74	272
Sales To Related Party | Cummins Westport, Inc.
Schedule of Equity Method Investments [Line Items]
Expense recovery	$ 1,611	$ 1,903

Long-term investments - CWI Inc

Long-term investments - CWI Income and Received Dividends (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Schedule of Equity Method Investments [Line Items]
Investment income from CWI	$ 24,047	$ 26,741
Dividends received	20,758	25,045
Cummins Westport, Inc.
Schedule of Equity Method Investments [Line Items]
Investment income from CWI	23,774	26,586
Dividends received	$ 20,758	$ 25,045

Long-term investments - CWI Car

Long-term investments - CWI Carrying Amount and Maximum Exposure (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Schedule of Equity Method Investments [Line Items]
Assets	$ 346,263	$ 279,926
Cummins Westport, Inc.
Schedule of Equity Method Investments [Line Items]
Assets	122,921	113,825
Cummins Westport, Inc. | Other Noncurrent Assets
Schedule of Equity Method Investments [Line Items]
Assets	10,866	7,850
Maximum  exposure to loss	10,866	7,850
Cummins Westport, Inc. | Other Current Assets
Schedule of Equity Method Investments [Line Items]
Assets	74	272
Maximum  exposure to loss	$ 74	$ 272

Long-term investments - Assets,

Long-term investments - Assets, Liabilities, Revenue and Expenses (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Current assets:
Cash and short-term investments	$ 64,262
Accounts receivable	90,467	$ 66,950
Long-term assets:
Property, plant and equipment (note 8)	57,507	58,856
Total assets	346,263	279,926
Current liabilities:
Accounts payable and accrued liabilities	84,599	86,180
Total current liabilities	147,022	114,594
Long-term liabilities:
Other long-term liabilities	6,017	6,380
Total long-term liabilities	242,204	190,567
Revenue	252,497	305,338
Cost of revenue and expenses:
Cost of product and parts revenue	212,953	237,086
Research and development	20,976	25,172
General and administrative	26,629	41,339
Sales and marketing	11,510	16,380
Cost of revenue and expenses	274,486	326,731
Income from operations	(5,928)	2,148
Interest and other income	2	4,065
Income tax expense:
Current	2,438	3,607
Deferred	(1,007)	(1,647)
Income tax expense (recovery)	1,431	1,960
Net income (loss) for the year	(7,359)	41
Cummins Westport, Inc.
Current assets:
Cash and short-term investments	94,984	90,296
Accounts receivable	5,681	1,363
Long-term assets:
Property, plant and equipment (note 8)	605	844
Deferred income tax assets	21,651	21,322
Total assets	122,921	113,825
Current liabilities:
Current portion of warranty liability	19,485	19,816
Current portion of deferred revenue	13,628	16,678
Accounts payable and accrued liabilities	5,557	3,858
Total current liabilities	38,670	40,352
Long-term liabilities:
Warranty liability	34,737	30,463
Deferred revenue	23,802	23,667
Other long-term liabilities	3,969	3,631
Long-term liabilities	62,508	57,761
Total long-term liabilities	101,178	98,113
Revenue	323,480	361,770
Cost of revenue and expenses:
Cost of product and parts revenue	236,154	257,717
Research and development	12,185	15,933
General and administrative	1,650	1,743
Sales and marketing	12,567	17,950
Cost of revenue and expenses	262,556	293,343
Income from operations	60,924	68,427
Interest and other income	1,074	2,421
Income before income taxes	61,998	70,848
Income tax expense:
Current	14,779	16,102
Deferred	(329)	1,575
Income tax expense (recovery)	14,450	17,677
Net income (loss) for the year	47,548	53,171
Cummins Westport, Inc. | Product
Long-term liabilities:
Revenue	219,141	246,503
Cummins Westport, Inc. | Parts
Long-term liabilities:
Revenue	$ 104,339	$ 115,267

Long-term investments - WWI Nar

Long-term investments - WWI Narrative (Details) - Weichai Westport, Inc.	1 Months Ended	12 Months Ended
	Apr. 30, 2016	Dec. 31, 2020
Cartesian Capital Group
Schedule of Equity Method Investments [Line Items]
Percentage of ownership after transaction	18.78%
Subsidiaries | Westport HK
Schedule of Equity Method Investments [Line Items]
Percentage of ownership after transaction		23.33%
Parent Company | Westport HK
Schedule of Equity Method Investments [Line Items]
Percentage of ownership after transaction		4.55%

Property, plant and equipment -

Property, plant and equipment - Schedule of PPE (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment [Line Items]
Cost	$ 132,629	$ 117,967
Accumulated depreciation	75,122	59,111
Property, plant and equipment	57,507	58,856
Land and buildings
Property, Plant and Equipment [Line Items]
Cost	5,303	4,764
Accumulated depreciation	1,701	1,565
Property, plant and equipment	3,602	3,199
Computer equipment and software
Property, Plant and Equipment [Line Items]
Cost	7,045	5,601
Accumulated depreciation	5,570	4,521
Property, plant and equipment	1,475	1,080
Furniture and fixtures
Property, Plant and Equipment [Line Items]
Cost	4,968	4,213
Accumulated depreciation	4,148	3,715
Property, plant and equipment	820	498
Machinery and equipment
Property, Plant and Equipment [Line Items]
Cost	102,834	91,926
Accumulated depreciation	54,387	41,775
Property, plant and equipment	48,447	50,151
Leasehold improvements
Property, Plant and Equipment [Line Items]
Cost	12,479	11,463
Accumulated depreciation	9,316	7,535
Property, plant and equipment	$ 3,163	$ 3,928

Property, plant and equipment_2

Property, plant and equipment - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment [Abstract]
Impairment of PPE	$ 479	$ 0
Depreciation	12,288	13,409
Depreciation in cost of sales	$ 7,795	$ 8,562

Intangible assets - Finite-live

Intangible assets - Finite-lived Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Finite-Lived Intangible Assets [Line Items]
Cost	$ 41,514	$ 38,321
Accumulated amortization	29,730	25,246
Net book value	11,784	13,075
Patents and trademarks
Finite-Lived Intangible Assets [Line Items]
Cost	21,763	20,386
Accumulated amortization	11,513	9,333
Net book value	10,250	11,053
Technology
Finite-Lived Intangible Assets [Line Items]
Cost	6,040	5,457
Accumulated amortization	5,613	4,917
Net book value	427	540
Customer contracts
Finite-Lived Intangible Assets [Line Items]
Cost	13,234	12,150
Accumulated amortization	12,283	10,668
Net book value	951	1,482
Other intangibles
Finite-Lived Intangible Assets [Line Items]
Cost	477	328
Accumulated amortization	321	328
Net book value	$ 156	$ 0

Intangible assets - Narrative (

Intangible assets - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Impairment charge	$ 0	$ 688
Amortization of intangible assets	$ 1,746	$ 2,931

Goodwill - Schedule of Goodwill

Goodwill - Schedule of Goodwill (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Goodwill [Roll Forward]
Balance, beginning of year	$ 3,110	$ 3,170
Impact of foreign exchange changes	287	(60)
Balance, end of year	$ 3,397	$ 3,110

Goodwill - Narrative (Details)

Goodwill - Narrative (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	$ 3,397	$ 3,110	$ 3,170

Accounts payable and accrued _3

Accounts payable and accrued liabilities - Schedule of AP and Accrued Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Accounts Payable and Accrued Liabilities, Current [Abstract]
Trade accounts payable	$ 57,307	$ 60,170
Accrued payroll	14,737	15,906
Accrued interest	137	1,568
Due to related parties	0	794
Taxes payable	3,905	3,497
Deferred revenue	8,008	2,717
Other payables	505	1,528
Total accounts payable and accrued liabilities	$ 84,599	$ 86,180

Operating leases right-of-use_3

Operating leases right-of-use assets - Narrative (Details)	Dec. 31, 2020
Leases [Abstract]
Remaining lease term	4 years
Weighted average discount rate	3.00%

Operating leases right-of-use_4

Operating leases right-of-use assets - Components of Lease Cost (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Leases [Abstract]
Amortization of right-of-use assets	$ 3,874	$ 3,513
Interest	813	973
Total lease cost	$ 4,687	$ 4,486

Operating leases right-of-use_5

Operating leases right-of-use assets - Maturity of Lease Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Leases [Abstract]
2021	$ 4,476
2022	4,291
2023	3,178
2024	2,570
2025	2,034
Thereafter	15,919
Total undiscounted cash flows	32,468
Less: imputed interest	(4,506)
Present value of operating lease liabilities	27,962
Less: current portion	(4,476)	$ (4,406)
Long term operating lease liabilities	$ 23,486	$ 13,118

Short-term debt (Details)

Short-term debt (Details) - USD ($)	Jul. 23, 2020	Dec. 31, 2020	Dec. 31, 2019
Short-term Debt [Line Items]
Short-term debt (note 13)		$ 23,445,000	$ 3,625,000
Amount drawn on facility		85,258,000	25,081,000
HSBC Revolving Financing Facility | Senior financing
Short-term Debt [Line Items]
Short-term debt (note 13)		17,428,000	3,625,000
Maximum draw amount		$ 20,000,000
HSBC Revolving Financing Facility | Senior financing | London Interbank Offered Rate (LIBOR)
Short-term Debt [Line Items]
Basis spread on variable rate debt		2.50%
EDC Non-revolving Term Credit Facility | Line of Credit
Short-term Debt [Line Items]
Short-term debt (note 13)		$ 6,017,000	$ 0
Maximum draw amount	$ 10,000,000
Credit facility term	1 year
Amount drawn on facility		$ 6,000,000
EDC Non-revolving Term Credit Facility | Line of Credit | Prime Rate
Short-term Debt [Line Items]
Basis spread on variable rate debt	3.00%

Long-term debt - Schedule of De

Long-term debt - Schedule of Debt (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Debt Instrument [Line Items]
Total Gross Debt	$ 61,953	$ 45,254
Current portion	(16,302)	(9,942)
Long-term portion	45,651	35,312
Convertible debt
Debt Instrument [Line Items]
Total Gross Debt	4,362	17,431
Other bank financing
Debt Instrument [Line Items]
Total Gross Debt	1,325	1,480
Capital lease obligations
Debt Instrument [Line Items]
Total Gross Debt	2,535	1,632
Term loan facilities
Debt Instrument [Line Items]
Total Gross Debt	53,731	22,207
Senior financing
Debt Instrument [Line Items]
Total Gross Debt	$ 0	$ 2,504

Long-term debt - Narrative (Det

Long-term debt - Narrative (Details) - USD ($)	Jan. 21, 2021	Jul. 24, 2020	Nov. 28, 2019	Oct. 09, 2018	Dec. 31, 2020	Dec. 31, 2020	Dec. 31, 2020	Aug. 11, 2020	Jul. 23, 2020	Jul. 17, 2020	May 20, 2020	Dec. 31, 2019	Feb. 28, 2019	Dec. 20, 2017	Jan. 11, 2016
Debt Instrument [Line Items]
Deferred principal payments							$ 6,000,000
Quarterly payments							2,000,000
Debt and capital lease obligations					$ 61,953,000	$ 61,953,000	$ 61,953,000					$ 45,254,000
Debt term extension		3 years
Convertible debt | Convertible unsecured notes due June 1, 2021
Debt Instrument [Line Items]
Long-term debt		$ 10,000,000							$ 17,500,000
Interest rate (percent)		6.50%							9.00%						9.00%
Conversion price (dollars per share)		$ 1.42			$ 1.42	$ 1.42	$ 1.42		$ 2.17						$ 2.17
Converted amount					$ 5,000,000	$ 5,000,000
Converted shares					3,607,468
Convertible debt | Convertible unsecured notes due June 1, 2021 | Subsequent Event
Debt Instrument [Line Items]
Converted amount	$ 2,500,000
Converted shares	1,815,117
Capital lease obligations
Debt Instrument [Line Items]
Debt and capital lease obligations					$ 2,535,000	$ 2,535,000	$ 2,535,000					1,632,000
Minimum
Debt Instrument [Line Items]
Capital lease obligation interest rates					2.30%	2.30%	2.30%
Capital lease term					3 years	3 years	3 years
Minimum | Other bank financing
Debt Instrument [Line Items]
Interest rate (percent)					0.75%	0.75%	0.75%
Maximum
Debt Instrument [Line Items]
Capital lease obligation interest rates					12.00%	12.00%	12.00%
Capital lease term					5 years	5 years	5 years
Maximum | Other bank financing
Debt Instrument [Line Items]
Interest rate (percent)					3.80%	3.80%	3.80%
Secured Debt
Debt Instrument [Line Items]
Debt and capital lease obligations					$ 53,731,000	$ 53,731,000	$ 53,731,000					22,207,000
Secured Debt | EDC Loan
Debt Instrument [Line Items]
Long-term debt														$ 20,000,000
Debt issuance costs														$ 1,013,000
Interest rate (percent)					6.00%	6.00%	6.00%						9.00%
Debt and capital lease obligations					$ 13,618,000	$ 13,618,000	$ 13,618,000					13,269,000
Secured Debt | UniCredit Loan
Debt Instrument [Line Items]
Debt and capital lease obligations					4,561,000	4,561,000	4,561,000					5,569,000
Pledge securing debt					1,356,000	1,356,000	1,356,000
Secured Debt | Second UniCredit Loan
Debt Instrument [Line Items]
Debt and capital lease obligations					2,685,000	2,685,000	2,685,000					$ 3,369,000
Pledge securing debt					821,000	821,000	821,000
Secured Debt | Third UniCredit Loan
Debt Instrument [Line Items]
Debt and capital lease obligations					5,558,000	5,558,000	5,558,000
Effective rate on debt											1.82%
Secured Debt | Fourth UniCredit Loan
Debt Instrument [Line Items]
Debt and capital lease obligations					18,650,000	18,650,000	18,650,000
Effective rate on debt										1.75%
Secured Debt | Deutsche Bank Euro Loan
Debt Instrument [Line Items]
Debt and capital lease obligations					$ 8,659,000	$ 8,659,000	$ 8,659,000
Effective rate on debt								1.70%
Euribor | Secured Debt | UniCredit Loan
Debt Instrument [Line Items]
Basis spread on variable rate debt				2.30%
Euribor | Secured Debt | Second UniCredit Loan
Debt Instrument [Line Items]
Basis spread on variable rate debt			1.80%

Long-term debt - Schedule of Ma

Long-term debt - Schedule of Maturities on Senior Financing (Details) $ in Thousands	Dec. 31, 2020USD ($)
Debt Instrument [Line Items]
2021	$ 16,302
2022	15,843
2023	13,861
2024	7,028
2025 and thereafter	8,919
Long-term debt	61,953
Convertible debt
Debt Instrument [Line Items]
2021	0
2022	0
2023	4,362
2024	0
2025 and thereafter	0
Long-term debt	4,362
Other bank financing
Debt Instrument [Line Items]
2021	774
2022	368
2023	183
2024	0
2025 and thereafter	0
Long-term debt	1,325
Capital lease obligations
Debt Instrument [Line Items]
2021	825
2022	628
2023	488
2024	403
2025 and thereafter	191
Long-term debt	2,535
Term loan facilities
Debt Instrument [Line Items]
2021	14,703
2022	14,847
2023	8,828
2024	6,625
2025 and thereafter	8,728
Long-term debt	$ 53,731

Long-term royalty payable - Con

Long-term royalty payable - Continuity Schedule of Long-term Royalty Payable (Details) - USD ($)	1 Months Ended	12 Months Ended		36 Months Ended
	Jan. 31, 2017	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2019	Jan. 11, 2016
Long-Term Debt [Roll Forward]
Current portion		$ (7,451,000)	$ (5,936,000)	$ (5,936,000)
Long-term portion		8,591,000	12,322,000	12,322,000
Royalty agreement
Long-Term Debt [Roll Forward]
Balance, beginning of year		18,258,000	20,935,000
Accretion expense		3,732,000	3,357,000
Repayment		(5,948,000)	(6,034,000)
Balance, end of year		16,042,000	18,258,000	18,258,000
Current portion		(7,451,000)	(5,936,000)	(5,936,000)
Long-term portion		$ 8,591,000	$ 12,322,000	12,322,000
Cartesian Capital Group
Long-Term Debt [Roll Forward]
Annual royalties, percent of annual revenue (equal to or greater of)	15.00%
Cumulative royalties threshold for royalty payment	$ 15,000
Cartesian Capital Group | Royalty agreement
Long-Term Debt [Roll Forward]
Repayment				$ (11,912,000)
Cartesian Capital Group | Loans payable | Tranche I Financing
Long-Term Debt [Roll Forward]
Finance agreement amount					$ 17,500,000
Effective rate on debt					23.00%

Long-term royalty payable - Min

Long-term royalty payable - Minimum Repayments (Details) $ in Thousands	Dec. 31, 2020USD ($)
Minimum repayments including interest for royalties payable
2021	$ 16,302
2022	15,843
2023	13,861
2024	7,028
Long-term debt	61,953
Royalty agreement
Minimum repayments including interest for royalties payable
2021	7,451
2022	5,657
2023	1,795
2024	1,637
2025	2,270
2026	2,851
Long-term debt	$ 21,661

Warranty liability (Details)

Warranty liability (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Movement in Standard and Extended Product Warranty Accrual, Increase (Decrease) [Roll Forward]
Balance, beginning of year	$ 8,901	$ 4,941
Warranty claims	(6,906)	(1,863)
Warranty accruals	16,191	6,794
Change in estimate	(291)	(481)
Impact of foreign exchange changes	1,041	(490)
Balance, end of year	18,936	8,901
Less: Current portion	(10,749)	(4,505)
Long-term portion	8,187	$ 4,396
Product Warranty Liability [Line Items]
Warranty accrual related to field service campaign	11,224
Insurance recovery	8,865
Other receivables
Product Warranty Liability [Line Items]
Insurance recovery	3,521
Other long-term asset
Product Warranty Liability [Line Items]
Insurance recovery	$ 5,344

Share capital, stock options _3

Share capital, stock options and other stock-based plans - Narrative (Details) - USD ($)	Jan. 21, 2021	Mar. 15, 2021	Dec. 31, 2020	Dec. 31, 2020	Dec. 31, 2020	Dec. 31, 2019	Nov. 09, 2020	Jul. 24, 2020	Jul. 23, 2020	Jan. 11, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense					$ 2,368,000	$ 1,474,000
Convertible debt | Convertible unsecured notes due June 1, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Conversion price (dollars per share)			$ 1.42	$ 1.42	$ 1.42			$ 1.42	$ 2.17	$ 2.17
Converted amount			$ 5,000,000	$ 5,000,000
Converted shares			3,607,468
Convertible debt | Convertible unsecured notes due June 1, 2021 | Subsequent Event
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Converted amount	$ 2,500,000
Converted shares	1,815,117
ATM Program
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Authorized issuance of common shares from treasury to public (up to)							50,000,000
Issuance of common shares from treasury to public					3,215,970
Gross proceeds from issuance of shares					$ 14,376,000
Transaction costs					472,000
Commission costs					288,000
Net proceeds from issuance of shares					$ 13,904,000
ATM Program | Weighted Average
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average share price (in dollars per share)			$ 4.47	$ 4.47	$ 4.47
ATM Program | Subsequent Event
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Issuance of common shares from treasury to public		1,819,712
Gross proceeds from issuance of shares		$ 13,211,000
Transaction costs		405,000
Commission costs		264,000
Net proceeds from issuance of shares		$ 12,806,000
ATM Program | Subsequent Event | Weighted Average
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average share price (in dollars per share)		$ 7.26
Share units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense					$ 2,368,000	$ 1,474,000
Granted (in shares)					525,807	1,877,101
Compensation cost not yet recognized			$ 4,303,000	$ 4,303,000	$ 4,303,000
Compensation cost not yet recognized, period for recognition (in years)					2 years
Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares)					504,907	971,051
Vesting period (in years)					3 years
PSU's
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares)					20,900	906,050
Common stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Issuance of common shares on exercise of share units (in shares)					829,553	3,036,082

Share capital, stock options _4

Share capital, stock options and other stock-based plans - Share units (Details) - Share units - $ / shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Number of units
Outstanding, beginning of period (in shares)	1,777,941	2,667,403
Granted (in shares)	525,807	1,877,101
Exercised/Vested (in shares)	(829,553)	(2,622,338)
Forfeited/expired (in shares)	(21,817)	(144,225)
Outstanding, end of period (in shares)	1,452,378	1,777,941
Units outstanding and exercisable, end of period (in shares)	22,588	14,450
Weighted average grant date fair value (CDN $)
Outstanding, beginning of period (in Canadian dollars per share)	$ 3.19	$ 4.41
Granted (in Canadian dollars per share)	2.09	3.08
Exercised/Vested (in Canadian dollars per share)	2.31	3.81
Forfeited/expired (in Canadian dollars per share)	3.37	2.86
Outstanding, end of period (in Canadian dollars per share)	3.29	3.19
Units outstanding and exercisable, end of period (in Canadian dollars per share)	$ 5.69	$ 2.41

Share capital, stock options _5

Share capital, stock options and other stock-based plans - Aggregate intrinsic values (Details) - Share units - CAD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Outstanding	$ 9,787	$ 5,458
Exercisable	$ 153	$ 44

Share capital, stock options _6

Share capital, stock options and other stock-based plans - Stock-based compensation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share-based Payment Arrangement, Expense	$ 2,368	$ 1,474
Cost of revenue
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share-based Payment Arrangement, Expense	140	0
Research and development
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share-based Payment Arrangement, Expense	365	157
General and administrative
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share-based Payment Arrangement, Expense	1,621	1,111
Sales and marketing
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share-based Payment Arrangement, Expense	$ 242	$ 206

Income taxes - Narrative (Detai

Income taxes - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Effective federal rate	27.00%	27.00%
Unrecognized tax benefit	$ 3,852	$ 3,652

Income taxes - Effective Income

Income taxes - Effective Income Tax (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Income (loss) from continuing operations before income taxes	$ (5,928)	$ 2,148
Expected income tax expense (recovery)	(1,601)	580
Increase (reduction) in income taxes resulting from:
Non-deductible stock-based compensation	244	264
Other permanent differences	3,819	15
Withholding taxes and other foreign taxes	804	1,017
Change in enacted tax rates	(189)	34
Foreign tax rate differences, foreign exchange and other adjustments	(1,177)	271
Non-taxable income from equity investment	(6,418)	(6,416)
Change in valuation allowance	5,949	6,195
Income tax expense (recovery)	$ 1,431	$ 1,960

Income taxes - Deferred Tax Ass

Income taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Deferred income tax assets:
Net loss carry forwards	$ 218,323	$ 211,738
Intangible assets	4,629	4,008
Property, plant and equipment	17,155	15,518
Warranty liability	4,752	3,342
Foreign tax credits	620	620
Inventory	1,631	2,306
Research and development	6,316	6,107
Other	10,592	13,618
Total gross deferred income tax assets	264,018	257,257
Valuation allowance	(261,878)	(255,328)
Total deferred income tax assets	2,140	1,929
Deferred income tax liabilities:
Intangible assets	(430)	(1,756)
Property, plant and equipment	(22)	(61)
Other	(2,798)	(2,628)
Total deferred income tax liabilities	(3,250)	(4,445)
Total net deferred income tax liabilities	(1,110)	(2,516)
Allocated as follows:
Total net deferred income tax liabilities	$ (1,110)	$ (2,516)

Income taxes - Components of Ta

Income taxes - Components of Tax Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Income Taxes [Line Items]
Income (loss) from continuing operations before income taxes	$ (5,928)	$ 2,148
Current	2,438	3,607
Deferred	(1,007)	(1,647)
Income tax expense (recovery)	1,431	1,960
Italy
Income Taxes [Line Items]
Income (loss) from continuing operations before income taxes	5,244	26,645
Current	2,007	2,260
Deferred	(1,146)	(1,647)
Income tax expense (recovery)	861	613
United States
Income Taxes [Line Items]
Income (loss) from continuing operations before income taxes	21,400	16,174
Current	(274)	13
Deferred	0	0
Income tax expense (recovery)	(274)	13
Canada
Income Taxes [Line Items]
Income (loss) from continuing operations before income taxes	(31,429)	(28,160)
Current	80	0
Deferred	0	0
Income tax expense (recovery)	80	0
Other
Income Taxes [Line Items]
Income (loss) from continuing operations before income taxes	(1,143)	(12,511)
Current	625	1,334
Deferred	139	0
Income tax expense (recovery)	$ 764	$ 1,334

Income taxes - Expiration of Lo

Income taxes - Expiration of Loss Carry-forwards (Details) $ in Thousands	Dec. 31, 2020USD ($)
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	$ 739,659
2020
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	3,645
2021
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	3,858
2022
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	1,614
2024 and later
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	730,542
Canada
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	599,723
Canada | 2020
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	0
Canada | 2021
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	0
Canada | 2022
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	0
Canada | 2024 and later
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	599,723
Italy
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	395
Italy | 2020
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	0
Italy | 2021
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	0
Italy | 2022
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	0
Italy | 2024 and later
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	395
United States
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	105,592
United States | 2020
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	0
United States | 2021
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	0
United States | 2022
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	0
United States | 2024 and later
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	105,592
Sweden
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	14,672
Sweden | 2020
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	0
Sweden | 2021
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	0
Sweden | 2022
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	0
Sweden | 2024 and later
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	14,672
Other
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	19,277
Other | 2020
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	3,645
Other | 2021
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	3,858
Other | 2022
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	1,614
Other | 2024 and later
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	$ 10,160

Segment information - Narrative

Segment information - Narrative (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2020USD ($)segment	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)
Segment Reporting Information [Line Items]
Number of new operating segments | segment	2
Number of operating segments | segment	4
Goodwill	$ 3,397	$ 3,110	$ 3,170
Long-term investments	13,954	10,587
OEM
Segment Reporting Information [Line Items]
Goodwill	3,397	3,110
Long-term investments	$ 1,116	$ 737
OEM | Revenue from Contract with Customer, Segment Benchmark
Segment Reporting Information [Line Items]
Concentration percentage	20.00%	11.00%
Corporate Segment
Segment Reporting Information [Line Items]
Long-term investments	$ 12,838	$ 9,850

Segment information - Financial

Segment information - Financial information by business segment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Segment Reporting Information [Line Items]
Depreciation, Depletion and Amortization	$ 14,034	$ 16,340
Revenue	252,497	305,338
Operating Income (Loss)	(21,989)	(21,393)
Income from investments accounted for by the equity method	24,047	26,741
Disposal Group, Including Discontinued Operation, Operating Income (Loss) From Discontinued Operations		(147)
Operating Segments
Segment Reporting Information [Line Items]
Depreciation, Depletion and Amortization	14,154	16,385
Revenue	414,237	486,223
Operating Income (Loss)	8,473	12,821
Income from investments accounted for by the equity method	24,047	26,741
Consolidation, Eliminations
Segment Reporting Information [Line Items]
Depreciation, Depletion and Amortization	(120)	(45)
Revenue	(161,740)	(180,885)
Operating Income (Loss)	(30,462)	(34,214)
Income from investments accounted for by the equity method	0	0
OEM
Segment Reporting Information [Line Items]
Revenue	51,580	33,947
OEM | Operating Segments
Segment Reporting Information [Line Items]
Depreciation, Depletion and Amortization	8,225	9,510
Revenue	149,632	164,692
Operating Income (Loss)	(21,214)	(12,746)
Income from investments accounted for by the equity method	273	155
IAM | Operating Segments
Segment Reporting Information [Line Items]
Depreciation, Depletion and Amortization	5,562	6,605
Revenue	102,865	140,646
Operating Income (Loss)	6,624	11,882
Income from investments accounted for by the equity method	0	0
Corporate Segment | Operating Segments
Segment Reporting Information [Line Items]
Depreciation, Depletion and Amortization	247	225
Revenue	0	0
Operating Income (Loss)	(7,399)	(20,529)
Income from investments accounted for by the equity method	23,774	26,586
Cummins Westport, Inc. | Operating Segments
Segment Reporting Information [Line Items]
Depreciation, Depletion and Amortization	120	45
Revenue	161,740	180,885
Operating Income (Loss)	30,462	34,214
Income from investments accounted for by the equity method	$ 0	$ 0

Segment information - Assets (D

Segment information - Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Segment Reporting Information [Line Items]
Total additions to long-lived assets, excluding business combinations:	$ 7,123	$ 8,860
Operating Segments
Segment Reporting Information [Line Items]
Total additions to long-lived assets, excluding business combinations:	7,123	8,860
Operating Segments | OEM
Segment Reporting Information [Line Items]
Total additions to long-lived assets, excluding business combinations:	2,477	2,868
Operating Segments | IAM
Segment Reporting Information [Line Items]
Total additions to long-lived assets, excluding business combinations:	3,403	5,386
Operating Segments | Corporate Segment
Segment Reporting Information [Line Items]
Total additions to long-lived assets, excluding business combinations:	1,243	606
Operating Segments | Cummins Westport, Inc.
Segment Reporting Information [Line Items]
Total additions to long-lived assets, excluding business combinations:	0	0
Consolidation, Eliminations
Segment Reporting Information [Line Items]
Total additions to long-lived assets, excluding business combinations:	$ 0	$ 0

Segment information - Percent o

Segment information - Percent of revenue by geographical location (Details) - Geographic Concentration Risk	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Europe
Segment Reporting Information [Line Items]
Concentration percentage	70.00%	68.00%
Americas
Segment Reporting Information [Line Items]
Concentration percentage	13.00%	17.00%
Asia
Segment Reporting Information [Line Items]
Concentration percentage	9.00%	8.00%
Other
Segment Reporting Information [Line Items]
Concentration percentage	8.00%	7.00%

Segment Information - Total ass

Segment Information - Total asset allocation (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	$ 346,263	$ 279,926
Operating Segments
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	407,724	336,839
Operating Segments | OEM
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	148,959	132,179
Operating Segments | IAM
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	156,967	119,769
Operating Segments | Corporate Segment
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	40,337	27,978
Operating Segments | Cummins Westport, Inc.
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	61,461	56,913
Consolidation, Eliminations
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	$ (61,461)	$ (56,913)

Segment information - Assets by

Segment information - Assets by geographic area (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Segment Reporting, Asset Reconciling Item [Line Items]
Property, plant and equipment	$ 58,112	$ 59,700
Total consolidated property, plant and equipment	57,507	58,856
Intangible assets and goodwill	15,181	16,185
Total consolidated intangible assets	15,181	16,185
Long-lived assets including equity method investments	73,293	75,885
Total consolidated long-lived assets	72,688	75,041
Variable Interest Entity, Primary Beneficiary
Segment Reporting, Asset Reconciling Item [Line Items]
Total consolidated property, plant and equipment	605	844
Total consolidated intangible assets	0	0
Total consolidated long-lived assets	605	844
Italy
Segment Reporting, Asset Reconciling Item [Line Items]
Property, plant and equipment	24,490	22,534
Intangible assets and goodwill	11,613	12,883
Long-lived assets including equity method investments	36,103	35,417
Canada
Segment Reporting, Asset Reconciling Item [Line Items]
Property, plant and equipment	28,557	31,909
Intangible assets and goodwill	171	192
Long-lived assets including equity method investments	28,728	32,101
United States
Segment Reporting, Asset Reconciling Item [Line Items]
Property, plant and equipment	719	951
Intangible assets and goodwill	0	0
Long-lived assets including equity method investments	719	951
Rest of Europe
Segment Reporting, Asset Reconciling Item [Line Items]
Property, plant and equipment	3,713	3,423
Intangible assets and goodwill	3,397	3,110
Long-lived assets including equity method investments	7,110	6,533
Asia Pacific
Segment Reporting, Asset Reconciling Item [Line Items]
Property, plant and equipment	633	883
Intangible assets and goodwill	0	0
Long-lived assets including equity method investments	$ 633	$ 883

Financial Instruments (Details

Financial Instruments (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Other Commitments [Line Items]
Cash and short-term investments	$ 64,262
Restricted cash	75	$ 2,279
Impact on income from 5% change in U.S. dollar against foreign currency	1,001
Impact on net loss from a 50 basis point change in interest rates	$ 307
Accounts receivable | Customer receivable | Credit concentration risk
Other Commitments [Line Items]
Percent of A/R	84.00%	85.00%
Accounts receivable | Government grants receivable | Credit concentration risk
Other Commitments [Line Items]
Percent of A/R	16.00%	15.00%
Minimum
Other Commitments [Line Items]
A/R period	30 days
Maximum
Other Commitments [Line Items]
A/R period	90 days

Financial Instruments - Financi

Financial Instruments - Financial Obligations (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Other Commitments [Line Items]
Carrying amount	$ 214,001
Contractual cash flows	228,389
Contractual obligation, due less than 1 year	137,953
Contractual obligation, due 1-3 years	47,002
Contractual obligation, due 4-5 years	21,959
Contractual obligation, due after 5 years	21,475
Short-term debt (note 13)	23,445	$ 3,625
Secured Debt
Other Commitments [Line Items]
Carrying amount	53,731
Contractual cash flows	56,445
Contractual obligation, due less than 1 year	16,014
Contractual obligation, due 1-3 years	24,866
Contractual obligation, due 4-5 years	12,860
Contractual obligation, due after 5 years	2,705
Convertible debt
Other Commitments [Line Items]
Carrying amount	4,362
Contractual cash flows	5,836
Contractual obligation, due less than 1 year	324
Contractual obligation, due 1-3 years	5,512
Contractual obligation, due 4-5 years	0
Contractual obligation, due after 5 years	0
Other bank financing
Other Commitments [Line Items]
Carrying amount	1,325
Contractual cash flows	1,325
Contractual obligation, due less than 1 year	774
Contractual obligation, due 1-3 years	551
Contractual obligation, due 4-5 years	0
Contractual obligation, due after 5 years	0
Long-term royalty payable
Other Commitments [Line Items]
Carrying amount	16,042
Contractual cash flows	21,661
Contractual obligation, due less than 1 year	7,451
Contractual obligation, due 1-3 years	7,452
Contractual obligation, due 4-5 years	3,907
Contractual obligation, due after 5 years	2,851
Capital lease obligations
Other Commitments [Line Items]
Carrying amount	2,535
Contractual cash flows	2,610
Contractual obligation, due less than 1 year	870
Contractual obligation, due 1-3 years	1,152
Contractual obligation, due 4-5 years	588
Contractual obligation, due after 5 years	0
Operating lease commitments
Other Commitments [Line Items]
Carrying amount	27,962
Contractual cash flows	32,468
Contractual obligation, due less than 1 year	4,476
Contractual obligation, due 1-3 years	7,469
Contractual obligation, due 4-5 years	4,604
Contractual obligation, due after 5 years	15,919
Accounts payable and accrued liabilities
Other Commitments [Line Items]
Carrying amount	84,599
Contractual cash flows	84,599
Contractual obligation, due less than 1 year	84,599
Contractual obligation, due 1-3 years	0
Contractual obligation, due 4-5 years	0
Contractual obligation, due after 5 years	0
Short-term debt (note 13)
Other Commitments [Line Items]
Carrying amount	23,445
Contractual cash flows	23,445
Contractual obligation, due less than 1 year	23,445
Contractual obligation, due 1-3 years	0
Contractual obligation, due 4-5 years	0
Contractual obligation, due after 5 years	$ 0