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Construction Services Contracts | 12 Months Ended
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Dec. 31, 2018
Construction Services Contracts [Abstract] |
Construction Services Contracts |
23. | Construction Services Contracts
(1) | Changes in total contract amount in which revenue is not yet recognized for the years ended December 31, 2016, 2017 and 2018 are as follows:
|  |  |  |  | 2016 |
|  |  |  |  | Beginning balance |  |  | Increase (decrease)(*) |  |  | Recognized as revenue |  |  | Ending balance |
|  |  |  |  | In millions of won |
Nuclear power plant construction in UAE and others |  | ￦ |  |  |  |  | 12,308,839 |  |  |  | (1,045,094 | ) |  |  | (4,026,857 | ) |  |  | 7,236,888 |
| (*) | For the year ended December 31, 2016, the increased balance of contracts from new orders and other is ￦718,118 million and the decreased balance of contracts due to changes in scope of construction work is ￦1,763,212 million.
|  |  |  |  | 2017 |
|  |  |  |  | Beginning balance |  |  | Increase (decrease)(*) |  |  | Recognized as revenue |  |  | Ending balance |
|  |  |  |  | In millions of won |
Nuclear power plant construction in UAE and others |  | ￦ |  |  |  |  | 7,236,888 |  |  |  | 151,891 |  |  |  | (3,212,184 | ) |  |  | 4,176,595 |
| (*) | For the year ended December 31, 2017, the increased balance of contracts from new orders and other is ￦438,142 million and the decreased balance of contracts due to changes in scope of construction work is ￦286,251 million.
|  |  |  |  | 2018 |
|  |  |  |  | Beginning balance |  |  | Increase (decrease)(*) |  |  | Recognized as revenue |  |  | Ending balance |
|  |  |  |  | In millions of won |
Nuclear power plant construction in UAE and others |  | ￦ |  |  |  |  | 4,176,595 |  |  |  | 1,186,584 |  |  |  | (1,742,391 | ) |  |  | 3,620,788 |
| (*) | For the year ended December 31, 2018, the increased balance of contracts from new orders and foreign exchange impact is ￦1,207,097 million and the decreased balance of contracts due to changes in scope of construction work is ￦20,513 million.
(2) | Accumulated earned revenue, expense and others related to the Company’s construction contracts as of December 31, 2017 and 2018 are as follows:
|  |  |  |  | 2017 |
|  |  |  |  | Accumulated earned revenue |  |  | Accumulated expense |  |  | Accumulated profit |  |  | Unearned advance receipts |
|  |  |  |  | In millions of won |
Nuclear power plant construction in UAE and others |  | ￦ |  |  |  |  | 18,236,992 |  |  |  | 16,937,772 |  |  |  | 1,299,220 |  |  |  | — |
|  |  |  |  | 2018 |
|  |  |  |  | Accumulated earned revenue |  |  | Accumulated expense |  |  | Accumulated profit |  |  | Unearned advance receipts |
|  |  |  |  | In millions of won |
Nuclear power plant construction in UAE and others |  | ￦ |  |  |  |  | 19,801,220 |  |  |  | 18,651,188 |  |  |  | 1,150,032 |  |  |  | — |
(3) | Gross amount due from customers recognized as assets and due to customers recognized as liabilities for contract work as of December 31, 2017 and 2018 are as follows:
|  |  |  |  | 2017 |  |  | 2018 |
|  |  |  |  | Assets(*1) |  |  | Liabilities(*2) |  |  | Assets(*1) |  |  | Liabilities(*2) |
|  |  |  |  | In millions of won |
Nuclear power plant construction in UAE and others |  | ￦ |  |  |  |  | 55,755 |  |  |  | 542,921 |  |  |  | 36,232 |  |  |  | 350,460 |
| (*1) | Included in trade and other receivables, net, in the consolidated statements of financial position.
| (*2) | Included in non-financial liabilities in the consolidated statements of financial position.

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