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Expenses Classified by Nature (Tables)

12 Months Ended

Dec. 31, 2018

Expenses classified by nature for the years ended December 31, 2016, 2017 and 2018 are as follows:


		2016
		Selling and administrative expenses		Cost of sales		Total
		In millions of won
Raw materials used	￦		—		13,470,586		13,470,586
Salaries			734,930		3,425,712		4,160,642
Retirement benefit expense			72,812		374,826		447,638
Welfare and benefit expense			162,243		507,691		669,934
Insurance expense			11,513		79,987		91,500
Depreciation			169,431		8,704,525		8,873,956
Amortization of intangible assets			35,171		44,544		79,715
Bad debt expense			38,719		—		38,719
Commission			605,879		423,179		1,029,058
Advertising expense			34,658		9,693		44,351
Training expense			6,314		13,347		19,661
Vehicle maintenance expense			10,390		7,016		17,406
Publishing expense			3,643		4,615		8,258
Business promotion expense			3,477		4,836		8,313
Rent expense			40,020		133,670		173,690
Telecommunication expense			25,448		75,925		101,373
Transportation expense			596		5,153		5,749
Taxes and dues			46,531		464,962		511,493
Expendable supplies expense			6,834		34,668		41,502
Water, light and heating expense			9,720		25,820		35,540
Repairs and maintenance expense			75,122		1,896,656		1,971,778
Ordinary development expense			188,063		517,441		705,504
Travel expense			16,115		63,611		79,726
Clothing expense			8,273		5,363		13,636
Survey and analysis expense			666		3,209		3,875
Membership fee			1,132		8,714		9,846
Power purchase			—		10,755,739		10,755,739
Others			331,532		4,488,065		4,819,597

	￦		2,639,232		45,549,553		48,188,785


		2017
		Selling and administrative expenses		Cost of sales		Total
		In millions of won
Raw materials used	￦		—		15,924,707		15,924,707
Salaries			735,383		3,479,591		4,214,974
Retirement benefit expense			71,094		397,852		468,946
Welfare and benefit expense			179,406		543,738		723,144
Insurance expense			15,414		90,677		106,091
Depreciation			190,245		9,461,974		9,652,219
Amortization of intangible assets			44,990		68,682		113,672
Bad debt expense			126,714		—		126,714
Commission			673,740		469,695		1,143,435
Advertising expense			114,519		10,917		125,436
Training expense			7,027		14,362		21,389
Vehicle maintenance expense			9,998		7,468		17,466
Publishing expense			3,672		4,248		7,920
Business promotion expense			3,700		4,973		8,673
Rent expense			38,380		148,509		186,889
Telecommunication expense			24,916		73,956		98,872
Transportation expense			495		9,145		9,640
Taxes and dues			48,395		437,643		486,038
Expendable supplies expense			7,731		31,994		39,725
Water, light and heating expense			10,545		30,150		40,695
Repairs and maintenance expense			63,477		2,047,943		2,111,420
Ordinary development expense			211,417		510,020		721,437
Travel expense			16,658		69,015		85,673
Clothing expense			8,410		4,985		13,395
Survey and analysis expense			698		3,661		4,359
Membership fee			1,122		8,482		9,604
Power purchase			—		14,264,331		14,264,331
Others			154,709		3,980,137		4,134,846

	￦		2,762,855		52,098,855		54,861,710


		2018
		Selling and administrative expenses		Cost of sales		Total
		In millions of won
Raw materials used	￦		—		19,537,928		19,537,928
Salaries			757,819		3,478,804		4,236,623
Retirement benefit expense			65,107		375,505		440,612
Welfare and benefit expense			132,089		464,483		596,572
Insurance expense			12,181		93,876		106,057
Depreciation			214,499		9,683,887		9,898,386
Amortization of intangible assets			54,153		64,785		118,938
Bad debt expense			39,784		—		39,784
Commission			714,096		475,188		1,189,284
Advertising expense			30,894		9,419		40,313
Training expense			6,277		14,096		20,373
Vehicle maintenance expense			10,148		7,809		17,957
Publishing expense			3,307		3,530		6,837
Business promotion expense			2,785		3,860		6,645
Rent expense			42,851		171,132		213,983
Telecommunication expense			23,505		82,568		106,073
Transportation expense			686		4,537		5,223
Taxes and dues			46,424		440,317		486,741
Expendable supplies expense			6,166		31,844		38,010
Water, light and heating expense			12,629		34,640		47,269
Repairs and maintenance expense			62,580		2,156,668		2,219,248
Ordinary development expense			215,494		508,394		723,888
Travel expense			14,363		67,064		81,427
Clothing expense			10,108		4,368		14,476
Survey and analysis expense			705		3,929		4,634
Membership fee			1,043		11,563		12,606
Power purchase			—		18,307,289		18,307,289
Others			148,197		2,170,238		2,318,435

	￦		2,627,890		58,207,721		60,835,611