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Property, Plant and Equipment (Tables)

12 Months Ended

Dec. 31, 2017

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment

Property, plant and equipment as of December 31, 2016 and 2017 are as follows:

						2016
						Acquisition cost				Government grants				Accumulated depreciation				Accumulated impairment losses(*)				Book value
						In millions of won
Land		￦					12,969,741				(3,204	)			—				—				12,966,537
Buildings							17,722,326				(61,188	)			(5,936,849	)			(853	)			11,723,436
Structures							63,291,437				(197,641	)			(19,959,839	)			(1,183	)			43,132,774
Machinery							67,769,168				(111,064	)			(24,344,832	)			(2,391	)			43,310,881
Ships							4,175				—				(3,625	)			—				550
Vehicles							247,751				(107	)			(176,781	)			—				70,863
Equipment							1,270,660				(732	)			(894,265	)			—				375,663
Tools							921,115				(430	)			(742,083	)			—				178,602
Construction-in- progress							27,334,368				(135,807	)			—				(38,108	)			27,160,453
Finance lease assets							2,390,779				—				(1,984,426	)			—				406,353
Asset retirement costs							7,129,771				—				(3,064,359	)			—				4,065,412
Others							10,361,294				—				(8,009,762	)			—				2,351,532
		￦					211,412,585				(510,173	)			(65,116,821	)			(42,535	)			145,743,056

(*) The Company separately recognizes impairment loss on each asset, reflecting various factors such as physical impairment and others during the replacement.

						2017
						Acquisition cost				Government grants				Accumulated depreciation				Accumulated impairment losses(*)				Book value
						In millions of won
Land		￦					13,318,542				(21,968	)			—				—				13,296,574
Buildings							18,777,678				(63,539	)			(6,722,376	)			(1,776	)			11,989,987
Structures							66,184,484				(196,414	)			(22,071,667	)			(8,039	)			43,908,364
Machinery							75,826,292				(183,188	)			(28,904,982	)			(45,512	)			46,692,610
Ships							4,175				—				(3,772	)			—				403
Vehicles							276,425				(6,322	)			(195,260	)			(127	)			74,716
Equipment							1,440,870				(761	)			(1,020,192	)			(6	)			419,911
Tools							1,010,537				(1,027	)			(809,842	)			(32	)			199,636
Construction-in-progress							25,610,649				(49,084	)			—				(38,108	)			25,523,457
Finance lease assets							2,390,680				(27	)			(2,093,001	)			—				297,652
Asset retirement costs							9,395,821				—				(3,356,337	)			—				6,039,484
Others							11,247,021				—				(8,807,401	)			—				2,439,620
		￦					225,483,174				(522,330	)			(73,984,830	)			(93,600	)			150,882,414

(*) The Company separately recognizes impairment loss on each asset, reflecting various factors such as physical impairment and others during the replacement.

Changes in property, plant and equipment

Changes in property, plant and equipment for the years ended December 31, 2016 and 2017 are as follows:

						2016
						Beginning balance				Acquisition				Disposal				Depreciation				Impairment				Others				Ending balance
						In millions of won
Land		￦					12,396,460				13,973				(52,569	)			—				—				611,877				12,969,741
(Government grants)							(3,147	)			—				14				—				—				(71	)			(3,204	)
Buildings							9,676,432				—				(9,020	)			(676,866	)			—				2,794,078				11,784,624
(Government grants)							(63,932	)			—				731				5,299				—				(3,286	)			(61,188	)
Structures							40,258,162				455				(524,310	)			(2,233,333	)			—				5,829,441				43,330,415
(Government grants)							(193,119	)			—				2,597				9,491				—				(16,610	)			(197,641	)
Machinery							36,864,749				193,017				(243,757	)			(4,353,596	)			—				10,961,532				43,421,945
(Government grants)							(108,935	)			(33	)			1,210				12,272				—				(15,578	)			(111,064	)
Ships							786				—				—				(281	)			—				45				550
Vehicles							60,472				2,493				(34	)			(27,615	)			—				35,654				70,970
(Government grants)							(29	)			(58	)			—				25				—				(45	)			(107	)
Equipment							310,571				67,134				(323	)			(128,084	)			—				127,097				376,395
(Government grants)							(1,026	)			—				—				452				—				(158	)			(732	)
Tools							160,630				27,856				(327	)			(69,842	)			—				60,715				179,032
(Government grants)							(691	)			—				—				295				—				(34	)			(430	)
Construction-in-progress							35,267,026				11,752,352				(94,443	)			—				—				(19,628,675	)			27,296,260
(Government grants)							(139,898	)			(28,434	)			—				—				—				32,525				(135,807	)
Finance lease assets							511,509				34				(31	)			(96,254	)			—				(8,905	)			406,353
Asset retirement costs							4,106,087				—				—				(509,310	)			—				468,635				4,065,412
Others							2,259,244				—				(9	)			(813,248	)			—				905,545				2,351,532
		￦					141,361,351				12,028,789				(920,271	)			(8,880,595	)			—				2,153,782				145,743,056

						2017
						Beginning balance				Acquisition				Disposal				Depreciation				Impairment(*)				Others				Ending balance
						In millions of won
Land		￦					12,969,741				32,773				(8,961	)			—				—				324,989				13,318,542
(Government grants)							(3,204	)			—				5				—				—				(18,769	)			(21,968	)
Buildings							11,784,624				40,592				(19,715	)			(794,804	)			(923	)			1,043,752				12,053,526
(Government grants)							(61,188	)			(900	)			28				5,996				—				(7,475	)			(63,539	)
Structures							43,330,415				428				(519,366	)			(2,421,168	)			(6,856	)			3,721,325				44,104,778
(Government grants)							(197,641	)			—				1,905				10,011				—				(10,689	)			(196,414	)
Machinery							43,421,945				421,892				(242,428	)			(4,821,595	)			(43,121	)			8,139,105				46,875,798
(Government grants)							(111,064	)			(10,834	)			489				17,390				—				(79,169	)			(183,188	)
Ships							550				—				—				(147	)			—				—				403
Vehicles							70,970				3,447				(174	)			(34,236	)			(127	)			41,158				81,038
(Government grants)							(107	)			(107	)			14				1,070				—				(7,192	)			(6,322	)
Equipment							376,395				53,529				(413	)			(158,614	)			(6	)			149,781				420,672
(Government grants)							(732	)			(43	)			—				454				—				(440	)			(761	)
Tools							179,032				30,990				(166	)			(74,909	)			(32	)			65,748				200,663
(Government grants)							(430	)			—				—				354				—				(951	)			(1,027	)
Construction-in-progress							27,296,260				11,996,508				(6,487	)			—				—				(13,713,740	)			25,572,541
(Government grants)							(135,807	)			(42,728	)			—				—				—				129,451				(49,084	)
Finance lease assets							406,353				—				(29,696	)			(107,390	)			—				28,412				297,679
(Government grants)							—				—				—				1				—				(28	)			(27	)
Asset retirement costs							4,065,412				—				—				(518,565	)			—				2,492,637				6,039,484
Others							2,351,532				10,411				(28	)			(762,711	)			—				840,416				2,439,620
		￦					145,743,056				12,535,958				(824,993	)			(9,658,863	)			(51,065	)			3,138,321				150,882,414

(*) Korea Midland Power Co., Ltd. and Korea Western Power Co., Ltd., 100% owned subsidiaries, have determined that there are impairment indicators for the shutdowns of certain power generation units and fire, and performed an impairment test over the individual assets. As a result, the Company recognized the amount of the carrying amount in excess of its recoverable amount as impairment loss in the consolidated statements of comprehensive income.

X

- Definition

The disclosure of detailed information about property, plant and equipment. [Refer: Property, plant and equipment]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 16
-IssueDate 2017-01-01
-Paragraph 73
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=16&date=2017-03-01&anchor=para_73&doctype=Standard
-URIDate 2017-03-09

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No definition available.

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- Definition

The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-URI http://asc.fasb.org/topic&trid=2155823

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