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Other Intangible Assets (Tables) | 12 Months Ended
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Dec. 31, 2017
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Summary of Carrying Amounts of Each Class of Other Intangible Assets | The carrying amounts of each class of other intangible assets were as follows:
|  | December 31
|  | 2016 (Retrospectively Adjusted) |  | 2017
|  | NT$ |  | NT$ |  | US$ (Note 4)
Customer relationships |  | $ | 194,089 |  |  | $ | 113,776 |  |  | $ | 3,839 |
Computer software |  |  | 943,527 |  |  |  | 864,331 |  |  |  | 29,161 |
Patents and acquired specific technology |  |  | 359,227 |  |  |  | 319,402 |  |  |  | 10,776 |
Others |  |  | 120,418 |  |  |  | 109,356 |  |  |  | 3,689 |
|  | $ | 1,617,261 |  |  | $ | 1,406,865 |  |  | $ | 47,465 |
For the year ended December 31, 2015
|  | Customer relationships |  | Computer software |  | Patents and acquired specific technology |  | Others |  | Total
|  | NT$ |  | NT$ |  | NT$ |  | NT$ |  | NT$
Cost |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2015 |  | $ | 1,579,015 |  |  | $ | 2,882,932 |  |  | $ | 2,139,138 |  |  | $ | 184,409 |  |  | $ | 6,785,494 |
Additions |  |  | - |  |  |  | 481,412 |  |  |  | 209 |  |  |  | 9,514 |  |  |  | 491,135 |
Disposals or derecognization |  |  | (663,379 | ) |  |  | (8,426 | ) |  |  | (1,983,914 | ) |  |  | (204 | ) |  |  | (2,655,923 | )
Reclassification |  |  | - |  |  |  | 12,360 |  |  |  | - |  |  |  | - |  |  |  | 12,360 |
Effect of foreign currency exchange differences |  |  | - |  |  |  | (29,918 | ) |  |  | (1,351 | ) |  |  | (381 | ) |  |  | (31,650 | )
Balance at December 31, 2015 |  | $ | 915,636 |  |  | $ | 3,338,360 |  |  | $ | 154,082 |  |  | $ | 193,338 |  |  | $ | 4,601,416 |
Accumulated amortization |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2015 |  | $ | 1,077,514 |  |  | $ | 2,084,805 |  |  | $ | 2,118,254 |  |  | $ | 37,050 |  |  | $ | 5,317,623 |
Amortization expense |  |  | 227,099 |  |  |  | 325,856 |  |  |  | 9,461 |  |  |  | 17,478 |  |  |  | 579,894 |
Disposals or derecognization |  |  | (663,379 | ) |  |  | (7,402 | ) |  |  | (1,983,914 | ) |  |  | - |  |  |  | (2,654,695 | )
Reclassification |  |  | - |  |  |  | 3,190 |  |  |  | - |  |  |  | - |  |  |  | 3,190 |
Effect of foreign currency exchange differences |  |  | - |  |  |  | (21,411 | ) |  |  | (5,415 | ) |  |  | 137 |  |  |  | (26,689 | )
Balance at December 31, 2015 |  | $ | 641,234 |  |  | $ | 2,385,038 |  |  | $ | 138,386 |  |  | $ | 54,665 |  |  | $ | 3,219,323 |
For the year ended December 31, 2016 (Retrospectively Adjusted)
|  | Customer relationships |  | Computer software |  | Patents and acquired specific technology |  | Others |  | Total
|  | NT$ |  | NT$ |  | NT$ |  | NT$ |  | NT$
Cost |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2016 |  | $ | 915,636 |  |  | $ | 3,338,360 |  |  | $ | 154,082 |  |  | $ | 193,338 |  |  | $ | 4,601,416 |
Additions (Note 35) |  |  | - |  |  |  | 372,188 |  |  |  | 301,351 |  |  |  | 1,605 |  |  |  | 675,144 |
Disposals or derecognization |  |  | (41,099 | ) |  |  | (80,537 | ) |  |  | (1,310 | ) |  |  | - |  |  |  | (122,946 | )
Reclassification |  |  | - |  |  |  | - |  |  |  | 786 |  |  |  | - |  |  |  | 786 |
Acquisitions through business combinations |  |  | 41,099 |  |  |  | - |  |  |  | 64,380 |  |  |  | 30 |  |  |  | 105,509 |
Effect of foreign currency exchange differences |  |  | - |  |  |  | (77,782 | ) |  |  | (4,846 | ) |  |  | (2,581 | ) |  |  | (85,209 | )
Balance at December 31, 2016 |  | $ | 915,636 |  |  | $ | 3,552,229 |  |  | $ | 514,443 |  |  | $ | 192,392 |  |  | $ | 5,174,700 |
(continued)
|  | Customer relationships |  | Computer software |  | Patents and acquired specific technology |  | Others |  | Total
|  | NT$ |  | NT$ |  | NT$ |  | NT$ |  | NT$
Accumulated amortization |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2016 |  | $ | 641,234 |  |  | $ | 2,385,038 |  |  | $ | 138,386 |  |  | $ | 54,665 |  |  | $ | 3,219,323 |
Amortization expense |  |  | 121,412 |  |  |  | 345,836 |  |  |  | 24,154 |  |  |  | 17,421 |  |  |  | 508,823 |
Disposals or derecognization |  |  | (41,099 | ) |  |  | (58,765 | ) |  |  | (1,310 | ) |  |  | - |  |  |  | (101,174 | )
Reclassification |  |  | - |  |  |  | - |  |  |  | 786 |  |  |  | - |  |  |  | 786 |
Acquisitions through business combinations |  |  | - |  |  |  | - |  |  |  | 483 |  |  |  | 23 |  |  |  | 506 |
Effect of foreign currency exchange differences |  |  | - |  |  |  | (63,407 | ) |  |  | (7,283 | ) |  |  | (135 | ) |  |  | (70,825 | )
Balance at December 31, 2016 |  | $ | 721,547 |  |  | $ | 2,608,702 |  |  | $ | 155,216 |  |  | $ | 71,974 |  |  | $ | 3,557,439 |
(concluded) For the year ended December 31, 2017
|  | Customer relationships |  | Computer software |  | Patents and acquired specific technology |  | Others |  | Total
|  | NT$ |  | NT$ |  | NT$ |  | NT$ |  | NT$
Cost |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2017 (retrospectively adjusted) |  | $ | 915,636 |  |  | $ | 3,552,229 |  |  | $ | 514,443 |  |  | $ | 192,392 |  |  | $ | 5,174,700 |
Additions |  |  | - |  |  |  | 265,497 |  |  |  | - |  |  |  | 12,328 |  |  |  | 277,825 |
Disposals |  |  | - |  |  |  | (83,595 | ) |  |  | (123,744 | ) |  |  | (4,978 | ) |  |  | (212,317 | )
Effect of foreign currency exchange differences |  |  | - |  |  |  | (47,679 | ) |  |  | (1,213 | ) |  |  | (988 | ) |  |  | (49,880 | )
Balance at December 31, 2017 |  | $ | 915,636 |  |  | $ | 3,686,452 |  |  | $ | 389,486 |  |  | $ | 198,754 |  |  | $ | 5,190,328 |
Accumulated amortization |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2017 (retrospectively adjusted) |  | $ | 721,547 |  |  | $ | 2,608,702 |  |  | $ | 155,216 |  |  | $ | 71,974 |  |  | $ | 3,557,439 |
Amortization expense |  |  | 80,313 |  |  |  | 316,580 |  |  |  | 43,493 |  |  |  | 17,280 |  |  |  | 457,666 |
Disposals |  |  | - |  |  |  | (72,481 | ) |  |  | (123,743 | ) |  |  | - |  |  |  | (196,224 | )
Effect of foreign currency exchange differences |  |  | - |  |  |  | (30,680 | ) |  |  | (4,882 | ) |  |  | 144 |  |  |  | (35,418 | )
Balance at December 31, 2017 |  | $ | 801,860 |  |  | $ | 2,822,121 |  |  | $ | 70,084 |  |  | $ | 89,398 |  |  | $ | 3,783,463 |
|  | Customer relationships |  | Computer software |  | Patents and acquired specific technology |  | Others |  | Total
|  | US$ (Note 4) |  | US$ (Note 4) |  | US$ (Note 4) |  | US$ (Note 4) |  | US$ (Note 4)
Cost |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2017 (retrospectively adjusted) |  | $ | 30,892 |  |  | $ | 119,846 |  |  | $ | 17,356 |  |  | $ | 6,491 |  |  | $ | 174,585 |
Additions |  |  | - |  |  |  | 8,957 |  |  |  | - |  |  |  | 416 |  |  |  | 9,373 |
Disposals |  |  | - |  |  |  | (2,820 | ) |  |  | (4,175 | ) |  |  | (168 | ) |  |  | (7,163 | )
Effect of foreign currency exchange differences |  |  | - |  |  |  | (1,609 | ) |  |  | (41 | ) |  |  | (34 | ) |  |  | (1,684 | )
Balance at December 31, 2017 |  | $ | 30,892 |  |  | $ | 124,374 |  |  | $ | 13,140 |  |  | $ | 6,705 |  |  | $ | 175,111 |
Accumulated amortization |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2017 (retrospectively adjusted) |  | $ | 24,343 |  |  | $ | 88,012 |  |  | $ | 5,237 |  |  | $ | 2,428 |  |  | $ | 120,020 |
Amortization expense |  |  | 2,710 |  |  |  | 10,681 |  |  |  | 1,467 |  |  |  | 583 |  |  |  | 15,441 |
Disposals |  |  | - |  |  |  | (2,445 | ) |  |  | (4,175 | ) |  |  | - |  |  |  | (6,620 | )
Effect of foreign currency exchange differences |  |  | - |  |  |  | (1,035 | ) |  |  | (165 | ) |  |  | 5 |  |  |  | (1,195 | )
Balance at December 31, 2017 |  | $ | 27,053 |  |  | $ | 95,213 |  |  | $ | 2,364 |  |  | $ | 3,016 |  |  | $ | 127,646 |
Summary of Other Intangible Assets Useful Lives | Each class of other intangible assets were amortized on the straight-line basis over the following useful lives:
Customer relationships |  |  |  | 11 years
Computer software |  |  |  | 2-10 years
Patents and acquired specific technology |  |  |  | 5-15 years
Others |  |  |  | 5-32 years

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