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PROPERTY AND EQUIPMENT | 12 Months Ended
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Dec. 31, 2023
PROPERTY AND EQUIPMENT. |
PROPERTY AND EQUIPMENT | 12. PROPERTY AND EQUIPMENT The details of property and equipment are as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, | ​ | ​ | ​ | ​ | ​ | Reclassifications/ | ​ | December 31,
​ |  | 2021 |  | Additions |  | Deductions |  | Translations |  | 2022
At cost: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Directly acquired assets | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Buildings | ​ | 17,296 | ​ | 778 | ​ | (1) | ​ | 874 | ​ | 18,947
Leasehold improvements | ​ | 1,477 | ​ | 80 | ​ | (86) | ​ | 100 | ​ | 1,571
Switching equipment | ​ | 18,324 | ​ | 1,066 | ​ | (130) | ​ | 823 | ​ | 20,083
Telegraph, telex, and data communication | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
equipment | ​ | 1,583 | ​ | — | ​ | — | ​ | — | ​ | 1,583
Transmission installation and equipment | ​ | 165,621 | ​ | 4,494 | ​ | (9,501) | ​ | 10,492 | ​ | 171,106
Satellite, earth station, and equipment | ​ | 10,528 | ​ | 155 | ​ | (5) | ​ | 126 | ​ | 10,804
Cable network | ​ | 67,559 | ​ | 7,807 | ​ | (9) | ​ | (662) | ​ | 74,695
Power supply | ​ | 22,035 | ​ | 433 | ​ | (719) | ​ | 1,527 | ​ | 23,276
Data processing equipment | ​ | 19,258 | ​ | 877 | ​ | (390) | ​ | 1,209 | ​ | 20,954
Other telecommunication peripherals | ​ | 9,121 | ​ | 1,261 | ​ | — | ​ | 20 | ​ | 10,402
Office equipment | ​ | 2,352 | ​ | 157 | ​ | (85) | ​ | 201 | ​ | 2,625
Vehicles | ​ | 537 | ​ | 100 | ​ | (165) | ​ | 133 | ​ | 605
Other equipment | ​ | 47 | ​ | 2 | ​ | (3) | ​ | 5 | ​ | 51
Property under construction | ​ | 2,950 | ​ | 16,936 | ​ | — | ​ | (15,288) | ​ | 4,598
Total | ​ | 338,688 |  | 34,146 |  | (11,094) |  | (440) |  | 361,300
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Accumulated depreciation: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Directly acquired assets | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Buildings |  | 5,537 | ​ | 632 | ​ | (1) | ​ | 60 | ​ | 6,228
Leasehold improvements |  | 1,163 | ​ | 130 | ​ | (86) | ​ | — | ​ | 1,207
Switching equipment |  | 12,225 | ​ | 1,985 | ​ | (127) | ​ | 17 | ​ | 14,100
Telegraph, telex, and data communication |  | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
equipment |  | 1,582 | ​ | — | ​ | — | ​ | — | ​ | 1,582
Transmission installation and equipment |  | 94,532 | ​ | 12,087 | ​ | (9,362) | ​ | 78 | ​ | 97,335
Satellite, earth station, and equipment |  | 5,199 | ​ | 830 | ​ | (5) | ​ | 17 | ​ | 6,041
Cable network |  | 18,735 | ​ | 4,388 | ​ | (9) | ​ | (604) | ​ | 22,510
Power supply |  | 15,874 | ​ | 1,699 | ​ | (712) | ​ | 29 | ​ | 16,890
Data processing equipment |  | 14,130 | ​ | 1,806 | ​ | (388) | ​ | (58) | ​ | 15,490
Other telecommunication peripherals |  | 4,330 | ​ | 1,717 | ​ | — | ​ | 20 | ​ | 6,067
Office equipment |  | 1,866 | ​ | 261 | ​ | (79) | ​ | 25 | ​ | 2,073
Vehicles |  | 270 | ​ | 38 | ​ | (135) | ​ | 69 | ​ | 242
Other equipment |  | 40 | ​ | 3 | ​ | (2) | ​ | 3 | ​ | 44
Total |  | 175,483 | ​ | 25,576 | ​ | (10,906) |  | (344) |  | 189,809
Net book value |  | 163,205 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | 171,491
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | December 31, |  | ​ |  | ​ |  | Reclassifications/ |  | December 31,
​ | ​ | 2022 | ​ | Additions | ​ | Deductions | ​ | Translations | ​ | 2023
At cost: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Directly acquired assets | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Buildings |  | 18,947 | ​ | 569 | ​ | (34) | ​ | 114 | ​ | 19,596
Leasehold improvements |  | 1,571 | ​ | 28 | ​ | (14) | ​ | 90 | ​ | 1,675
Switching equipment |  | 20,083 | ​ | 582 | ​ | (309) | ​ | (720) | ​ | 19,636
Telegraph, telex, and data communication equipment |  | 1,583 | ​ | — | ​ | — | ​ | — | ​ | 1,583
Transmission installation and equipment |  | 171,106 | ​ | 5,839 | ​ | (3,562) | ​ | 7,281 | ​ | 180,664
Satellite, earth station, and equipment |  | 10,804 | ​ | 137 | ​ | — | ​ | — | ​ | 10,941
Cable network |  | 74,695 | ​ | 5,762 | ​ | (6) | ​ | (3,682) | ​ | 76,769
Power supply |  | 23,276 | ​ | 722 | ​ | (768) | ​ | 1,118 | ​ | 24,348
Data processing equipment |  | 20,954 | ​ | 557 | ​ | (218) | ​ | 600 | ​ | 21,893
Other telecommunication peripherals |  | 10,402 | ​ | 468 | ​ | — | ​ | 217 | ​ | 11,087
Office equipment |  | 2,625 | ​ | 96 | ​ | (18) | ​ | (7) | ​ | 2,696
Vehicles |  | 605 | ​ | 48 | ​ | (56) | ​ | (4) | ​ | 593
Other equipment |  | 51 | ​ | 1 | ​ | — | ​ | 1 | ​ | 53
Property under construction |  | 4,598 | ​ | 18,049 | ​ | — | ​ | (16,407) | ​ | 6,240
Total |  | 361,300 |  | 32,858 |  | (4,985) |  | (11,399) |  | 377,774
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Accumulated depreciation: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Directly acquired assets | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Buildings |  | 6,228 | ​ | 649 | ​ | (11) | ​ | (48) | ​ | 6,818
Leasehold improvements |  | 1,207 | ​ | 141 | ​ | (6) | ​ | (30) | ​ | 1,312
Switching equipment |  | 14,100 | ​ | 1,967 | ​ | (309) | ​ | (1,637) | ​ | 14,121
Telegraph, telex, and data communication equipment |  | 1,582 | ​ | — | ​ | — | ​ | — | ​ | 1,582
Transmission installation and equipment |  | 97,335 | ​ | 12,171 | ​ | (3,372) | ​ | (1,787) | ​ | 104,347
Satellite, earth station, and equipment |  | 6,041 | ​ | 746 | ​ | — | ​ | (61) | ​ | 6,726
Cable network |  | 22,510 | ​ | 3,215 | ​ | (6) | ​ | (5,326) | ​ | 20,393
Power supply |  | 16,890 | ​ | 1,861 | ​ | (758) | ​ | (606) | ​ | 17,387
Data processing equipment |  | 15,490 | ​ | 2,093 | ​ | (217) | ​ | (1,217) | ​ | 16,149
Other telecommunication peripherals |  | 6,067 | ​ | 1,659 | ​ | — | ​ | (26) | ​ | 7,700
Office equipment |  | 2,073 | ​ | 285 | ​ | (18) | ​ | (204) | ​ | 2,136
Vehicles |  | 242 | ​ | 48 | ​ | (31) | ​ | (3) | ​ | 256
Other equipment |  | 44 | ​ | 3 | ​ | — | ​ | — | ​ | 47
Total |  | 189,809 | ​ | 24,838 | ​ | (4,728) |  | (10,945) |  | 198,974
Net book value |  | 171,491 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | 178,800
​ The property and equipment group consists of (1) switching equipment; (2) telegraph, telex, and data communication equipment; (3) transmission installation and equipment; (4) satellite, earth station, and equipment; (5) cable network; (6) power supply; (7) data processing equipment; and (8) other telecommunication peripherals are the main telecommunication infrastructure of the Group. ​ a. Gain on sale of property and equipment ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2021 |  | 2022 |  | 2023
Proceeds from sale of property and equipment |  | 756 |  | 526 |  | 100
Net book value |  | (36) |  | (129) |  | (16)
Gain on sale of property and equipment |  | 720 |  | 397 |  | 84
​ b. Others
| (i) | During 2022 and 2023, the CGUs that independently generate cash inflows are fixed wireline, cellular, and others. Management believes that there is no indication of impairment in the assets of such CGUs as of December 31, 2022 and 2023.
| (ii) | Interest capitalized to property under construction amounted to Rp52 billion, Rp79 billion, and Rp124 billion for the years ended December 31, 2021, 2022, and 2023, respectively. The capitalization rate used to determine the number of borrowing costs eligible for capitalization ranged from 5.63% to 8.70%, 5.63% to 7.90%, and 2.50% to 8.24% for the years ended December 31, 2021, 2022, and 2023, respectively.
| (iii) | No foreign exchange loss was capitalized as part of property under construction for the years ended December 31, 2021, 2022, and 2023.
| (iv) | In 2021, 2022, and 2023, the Group obtained proceeds from the insurance claim on lost and damaged property and equipment, with a total value of Rp133 billion, Rp299 billion, and Rp199 billion, respectively, and were recorded as part of “Other income - net” in the consolidated statements of profit or loss and other comprehensive income. In 2021, 2022, and 2023, the net carrying values of these assets, amounted to Rp103 billion, Rp270 billion, and Rp185 billion, respectively, were charged to the consolidated statements of profit or loss and other comprehensive income.
| (v) | In 2022, the estimated useful lives of towers owned by the Group were changed from 30 to 40 years. The impact of reduction in the depreciation expense for the year ended December 31, 2022 amounted to Rp93 billion. Towers are presented as part of transmission installation and equipment.
| (vi) | In 2022, the equipment units of Telkomsel with the net carrying amount of Rp909 billion had been exchanged with equipment units of PT ZTE Indonesia.
| (vii) | In 2021, the Company decided to discontinue the use of MSAN assets and accelerate the depreciation of the MSAN assets, which were fully depreciated in 2022. The impact of accelerated depreciation of MSAN assets for the year ended December 31, 2022 amounted to Rp1,494 billion. MSAN assets are presented as part of cable network.
| (viii) | As of December 31, 2022 and 2023, the Group’s property and equipment with a net carrying amount of Rp172,112 billion and Rp175,519 billion, respectively, were insured against fire, theft, earthquake and other specified risks, including business interruption. The total blanket policies as of December 31, 2022 and 2023, amounted to Rp36,319 billion and Rp41,045 billion, HK$10 million, SG$373 million, and MYR54 million and MYRNil, respectively, and first loss basis amounted to Rp2,750 billion, respectively. Management believes that the insurance coverage is adequate to cover potential losses from the insured risks.
| (ix) | As of December 31, 2022 and 2023, the percentage of completion of property under construction was approximately 55.91% and 74.09%, respectively, of the total contract value, Rp3,934 billion and Rp5,836 billion are recorded as expenditures in property under construction, respectively. The estimated completion dates are until August 2025 and December 2025, respectively. The balance of property under construction mainly consists of buildings, transmission installation and equipment, cable network, and power supply. Management believes that there is no impediment to the completion of the construction in progress.
| (x) | As of December 31, 2022 and 2023, all assets owned by the Company have been pledged as collateral for bonds (Note 20b) while certain property and equipment of the Company’s
|  | subsidiaries with gross carrying value amounting to Rp18,370 billion and Rp3,076 billion, respectively, have been pledged as collaterals under lending agreements (Notes 19a and 20c).
| (xi) | As of December 31, 2022 and 2023, the cost of fully depreciated property and equipment of the Group that are still used in operations amounted to Rp67,979 billion and Rp85,564 billion, respectively. The Group is currently conducting modernization of network assets to replace the fully depreciated property and equipment.
| (xii) | In 2022 and 2023, the total fair values of land rights and buildings of the Group amounted to Rp49,014 billion and Rp51,373 billion, respectively.

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