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Revenue | 12 Months Ended
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Dec. 31, 2020
Revenue [Abstract] |
Revenue |
31. | REVENUE
|  | Year Ended December 31 |
|  | 2018 |  |  | 2019 |  |  | 2020 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Revenue from contracts with customers |  | $ | 214,461 |  |  | $ | 206,360 |  |  | $ | 206,396 |
Other revenues |  |  |  |  |  |  |  |  |  |  |  |
Rental income |  |  | 640 |  |  |  | 818 |  |  |  | 843 |
Others |  |  | 382 |  |  |  | 342 |  |  |  | 370 |
|  |  | 1,022 |  |  |  | 1,160 |  |  |  | 1,213 |
Total |  | $ | 215,483 |  |  | $ | 207,520 |  |  | $ | 207,609 |
For the information of performance obligations related to customer contracts, please refer to Note 3 Summary of Significant Accounting Policies for details.
| a. | Disaggregation of revenue
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 line 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 |
2019
|  | 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 |  | $ | — |  |  | $ | 58,703 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 58,703 |
Sales of products |  |  | 1,957 |  |  |  | 35,545 |  |  |  | 41 |  |  |  | 265 |  |  |  | 3,785 |  |  |  | 41,593 |
Local telephone and domestic long distance telephone services revenue |  |  | 27,929 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 27,929 |
Broadband access and domestic leased line services revenue |  |  | 22,116 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 22,116 |
Data Communications internet services revenue |  |  | — |  |  |  | — |  |  |  | 21,003 |  |  |  | — |  |  |  | — |  |  |  | 21,003 |
International network and leased line services revenue |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 7,066 |  |  |  | — |  |  |  | 7,066 |
Others |  |  | 13,064 |  |  |  | 1,142 |  |  |  | 8,790 |  |  |  | 4,144 |  |  |  | 810 |  |  |  | 27,950 |
|  | $ | 65,066 |  |  | $ | 95,390 |  |  | $ | 29,834 |  |  | $ | 11,475 |  |  | $ | 4,595 |  |  | $ | 206,360 |
2020
|  | 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 |  | $ | — |  |  | $ | 56,724 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 56,724 |
Sales of products |  |  | 2,214 |  |  |  | 32,112 |  |  |  | 107 |  |  |  | 313 |  |  |  | 4,645 |  |  |  | 39,391 |
Local telephone and domestic long distance telephone services revenue |  |  | 26,475 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 26,475 |
Broadband access and domestic leased line services revenue |  |  | 22,420 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 22,420 |
Data Communications internet services revenue |  |  | — |  |  |  | — |  |  |  | 21,447 |  |  |  | — |  |  |  | — |  |  |  | 21,447 |
International network and leased line services revenue |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 3,884 |  |  |  | — |  |  |  | 3,884 |
Others |  |  | 17,695 |  |  |  | 1,307 |  |  |  | 10,255 |  |  |  | 4,485 |  |  |  | 2,313 |  |  |  | 36,055 |
|  | $ | 68,804 |  |  | $ | 90,143 |  |  | $ | 31,809 |  |  | $ | 8,682 |  |  | $ | 6,958 |  |  | $ | 206,396 |
| b. | Contract balances
|  | January 1 |  |  | December 31 |
|  | 2019 |  |  | 2019 |  |  | 2020 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Trade notes and accounts receivable (Note 10) |  | $ | 30,076 |  |  | $ | 26,408 |  |  | $ | 22,622 |
Contract assets |  |  |  |  |  |  |  |  |  |  |  |
Products and service bundling |  | $ | 7,123 |  |  | $ | 6,943 |  |  | $ | 7,232 |
Others |  |  | 109 |  |  |  | 116 |  |  |  | 612 |
Less : Loss allowance |  |  | (19 | ) |  |  | (17 | ) |  |  | (18 | )
|  | $ | 7,213 |  |  | $ | 7,042 |  |  | $ | 7,826 |
Current |  | $ | 4,869 |  |  | $ | 4,441 |  |  | $ | 5,331 |
Noncurrent |  |  | 2,344 |  |  |  | 2,601 |  |  |  | 2,495 |
|  | $ | 7,213 |  |  | $ | 7,042 |  |  | $ | 7,826 |
Contract liabilities |  |  |  |  |  |  |  |  |  |  |  |
Telecommunications business |  | $ | 8,193 |  |  | $ | 12,772 |  |  | $ | 13,602 |
Project business |  |  | 4,508 |  |  |  | 10,360 |  |  |  | 6,687 |
Products and service bundling |  |  | 106 |  |  |  | 39 |  |  |  | 16 |
Others |  |  | 476 |  |  |  | 510 |  |  |  | 421 |
|  | $ | 13,283 |  |  | $ | 23,681 |  |  | $ | 20,726 |
Current |  | $ | 10,688 |  |  | $ | 16,840 |  |  | $ | 13,437 |
Noncurrent |  |  | 2,595 |  |  |  | 6,841 |  |  |  | 7,289 |
|  | $ | 13,283 |  |  | $ | 23,681 |  |  | $ | 20,726 |
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 |  |  | 2019 |  |  | 2020 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Contract assets |  |  |  |  |  |  |  |  |  |  |  |
Net increase of customer contracts |  | $ | 4,126 |  |  | $ | 6,066 |  |  | $ | 5,972 |
Reclassified to trade receivables |  |  | (7,532 | ) |  |  | (6,405 | ) |  |  | (5,681 | )
|  | $ | (3,406 | ) |  | $ | (339 | ) |  | $ | 291 |
Contract liabilities |  |  |  |  |  |  |  |  |  |  |  |
Net increase of customer contracts |  | $ | 16 |  |  | $ | 22 |  |  | $ | 7 |
Recognized as revenues |  |  | (194 | ) |  |  | (89 | ) |  |  | (30 | )
|  | $ | (178 | ) |  | $ | (67 | ) |  | $ | (23 | )
The Company applies the simplified approach to recognize 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 year was as follows:
|  | Year Ended December 31 |
|  | 2018 |  |  | 2019 |  |  | 2020 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Telecommunications business |  | $ | 7,157 |  |  | $ | 6,186 |  |  | $ | 5,492 |
Project business |  |  | 627 |  |  |  | 3,973 |  |  |  | 6,092 |
Others |  |  | 324 |  |  |  | 404 |  |  |  | 512 |
|  | $ | 8,108 |  |  | $ | 10,563 |  |  | $ | 12,096 |
| c. | Incremental costs of obtaining contracts
|  | December 31 |
|  | 2019 |  |  | 2020 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |
Noncurrent |  |  |  |  |  |  |  |
Incremental costs of obtaining contracts |  | $ | 943 |  |  | $ | 1,000 |
The Company considered the past experience and the default clauses in the telecommunications service contracts and believes the commissions and equipment subsidies paid for obtaining such contracts are expected to be recoverable; therefore, such costs were capitalized. Amortization expenses for the years ended December 31 2018, 2019 and 2020 were $1,941 million, $1,173 million and $772 million, respectively.
| d. | Remaining Performance Obligations
As of December 31, 2020, the aggregate amount of transaction price allocated to performance obligations for non-cancellable telecommunications service contracts that are unsatisfied is $29,501 million. The Company recognizes revenue when service is provided over contract terms. The Company expects to recognize such revenue of $18,729 million, $9,082 million and $1,690 million in 2021, 2022 and 2023, 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, 2020, the aggregate amount of transaction price allocated to performance obligations for non-cancellable project business contracts that are unsatisfied is $18,555 million. The Company recognizes revenues when the project business contract is completed and accepted by customers. The Company expects to recognize such revenue of $7,977 million, $5,897 million and $4,681 million in 2021, 2022 and 2023, respectively. Project business contracts whose expected duration are less than a year have been excluded from the aforementioned disclosure.

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