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Revenue | 12 Months Ended
--- | ---
Dec. 31, 2018
Revenue From Rendering Of Telecommunication Services [Abstract] |
Revenue |
30. | REVENUE
Prior to 2018 The main source of revenue of the Company includes various telecommunications services in different streams. The information of disaggregation of revenue please refer to Note 44. 2018
|  | Year Ended December 31 |
|  | 2018 |
|  | NT$ |
|  | (In Millions) |
Revenue from contracts with customers |  | $ | 214,461 |
Other revenues |  |  |  |
Rental income |  |  | 640 |
Other |  |  | 382 |
|  |  | 1,022 |
Total |  | $ | 215,483 |
The information of performance obligations in customer contracts, please refer to Note 3 Summary of Significant Accounting Policies for details.
| a. | Disaggregation of revenue
For the year ended December 31, 2018
|  | Domestic Fixed Communi- cations Business |  |  | Mobile Communi- cations Business |  |  | Internet Business |  |  | International Fixed Communi- cations Business |  |  | Others |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Main Products and Service Revenues |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mobile services revenue |  | $ | — |  |  | $ | 63,906 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 63,906 |
Sales of products |  |  | 1,731 |  |  |  | 35,702 |  |  |  | 4 |  |  |  | 251 |  |  |  | 3,601 |  |  |  | 41,289 |
Local telephone and domestic long distance telephone services revenue |  |  | 29,996 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 29,996 |
Broadband access and domestic leased line services revenue |  |  | 22,453 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 22,453 |
Data Communications internet services revenue |  |  | — |  |  |  | — |  |  |  | 21,137 |  |  |  | — |  |  |  | — |  |  |  | 21,137 |
International network and leased telephone services revenue |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 8,724 |  |  |  | — |  |  |  | 8,724 |
Others |  |  | 11,923 |  |  |  | 1,269 |  |  |  | 8,509 |  |  |  | 4,449 |  |  |  | 806 |  |  |  | 26,956 |
|  | $ | 66,103 |  |  | $ | 100,877 |  |  | $ | 29,650 |  |  | $ | 13,424 |  |  | $ | 4,407 |  |  | $ | 214,461 |
| b. | Contract balances
|  | December 31 |
|  | 2018 |
|  | NT$ |
|  | (In Millions) |
Trade notes and accounts receivable (Note 11) |  | $ | 30,076 |
Contract assets |  |  |  |
Products and service bundling |  | $ | 7,123 |
Other |  |  | 109 |
Less : Loss allowance |  |  | (19 | )
|  | $ | 7,213 |
Current |  | $ | 4,869 |
Noncurrent |  |  | 2,344 |
|  | $ | 7,213 |
Contract liabilities |  |  |  |
Telecommunications business |  | $ | 8,193 |
Project business |  |  | 4,508 |
Products and service bundling |  |  | 106 |
Other |  |  | 476 |
|  | $ | 13,283 |
Current |  | $ | 10,688 |
Noncurrent |  |  | 2,595 |
|  | $ | 13,283 |
The changes in the contract asset and the contract liability balances primarily result from the timing difference between the satisfaction of performance obligations and the payments collected from customers. Significant changes of contract assets and liabilities recognized resulting from product and service bundling were as follows:
|  | Year Ended December 31 |
|  | 2018 |
|  | NT$ |
|  | (In Millions) |
Contract assets |  |  |  |
Net increase of customer contracts |  | $ | 4,126 |
Reclassified to trade receivables |  |  | (7,532 | )
|  | $ | (3,406 | )
Contract liabilities |  |  |  |
Net increase of customer contracts |  | $ | 16 |
Recognized as revenues |  |  | (194 | )
|  | $ | (178 | )
The Company applies the simplified approach to providing for expected credit losses prescribed by IFRS 9, which permits the use of lifetime expected loss provision for receivables. Contract assets will be reclassified to trade receivables when the corresponding invoice is billed to the client. Contract assets have substantially the same risk characteristics as the trade receivables of the same types of contracts. Therefore, the Company concluded that the expected loss rates for trade receivables can be applied to the contract assets. Revenue recognized for the period that was included in the contract liability at the beginning of the period was as follows:
|  | Year Ended December 31 |
|  | 2018 |
|  | NT$ |
|  | (In Millions) |
Telecommunications business |  | $ | 7,157 |
Project business |  |  | 627 |
Others |  |  | 324 |
|  | $ | 8,108 |
| c. | Incremental costs of obtaining contracts
|  | December 31 |
|  | 2018 |
|  | NT$ |
|  | (In Millions) |
Noncurrent |  |  |  |
Incremental costs of obtaining contracts |  | $ | 1,335 |
The Company considered the past experience and the default clauses in the telecommunications service contract and believes the commissions and equipment subsidy paid for obtaining contracts are expected to be recoverable; therefore, incremental costs of obtaining contracts are recognized as an asset. Amortization expense of incremental costs of obtaining contracts for the year ended December 31, 2018 was $1,941 million.
| d. | Remaining Performance Obligations
As of December 31, 2018, the aggregate amount of transaction price allocated to performance obligations for non-cancellable telecommunications service contracts that are unsatisfied is $38,909 million. The Company expects to recognize revenue when service is provided over contract terms in the next 36 months, $24,388 million, $11,581 million and $2,940 million for 2019, 2020 and 2021, respectively. The variable consideration collected from customers on nonrecurring basis resulting from exceeded usage from monthly fee and revenue recognized for contracts that the Company has a right to consideration from customers in the amount corresponding directly with the value to the customers of the Company’s performance completed to date have been excluded from the disclosure of remaining performance obligations. As of December 31, 2018, the aggregate amount of transaction price allocated to performance obligations for non-cancellable project business contracts that are unsatisfied is $20,990 million. The Company recognizes revenues when the project business contract is completed and accepted by customers. The Company expects to recognize such revenue of $3,656 million, $12,893 million and $4,441 million in 2019, 2020 and 2021, respectively. Project business contracts whose expected duration are less than a year have been excluded from the aforementioned disclosure.

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