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Intangible Assets other than Goodwill (Tables)

12 Months Ended

Dec. 31, 2018

Intangible Assets other than Goodwill [Abstract]

Intangible Assets other than Goodwill

Intangible assets as of December 31, 2017 and 2018 are as follows:

						2017
						Acquisition cost				Government grants				Accumulated amortization				Accumulated impairment losses				Book value
						In millions of won
Software		￦					534,191				(486	)			(408,300	)			—				125,405
Licenses and franchises							3,398				—				(3,398	)			—				—
Copyrights, patents rights and other industrial rights							43,857				—				(19,876	)			—				23,981
Mining rights							553,876				—				(14,243	)			—				539,633
Development expenditures							836,996				(3,702	)			(752,478	)			—				80,816
Intangible assets under development							143,851				(10,540	)			—				(3,941	)			129,370
Usage rights of donated assets and other							459,682				(11	)			(358,024	)			—				101,647
Leasehold rights							24,306				—				(19,262	)			—				5,044
Others							297,289				—				(103,995	)			(12,069	)			181,225
		￦					2,897,446				(14,739	)			(1,679,576	)			(16,010	)			1,187,121

						2018
						Acquisition cost				Government grants				Accumulated amortization				Accumulated impairment losses				Book value
						In millions of won
Software		￦					619,662				(420	)			(461,981	)			—				157,261
Licenses and franchises							3,398				—				(3,398	)			—				—
Copyrights, patents rights and other industrial rights							97,033				—				(29,921	)			—				67,112
Mining rights							561,945				—				(27,421	)			—				534,524
Development expenditures							878,462				(2,110	)			(785,976	)			—				90,376
Intangible assets under development							83,381				(10,564	)			—				(12,845	)			59,972
Usage rights of donated assets and other							459,682				—				(372,671	)			—				87,011
Leasehold rights							25,482				—				(19,930	)			—				5,552
Greenhouse gas emissions rights							7,050				—				—				—				7,050
Others							333,621				—				(104,486	)			(12,051	)			217,084
		￦					3,069,716				(13,094	)			(1,805,784	)			(24,896	)			1,225,942

Changes in intangible assets

Changes in intangible assets for the years ended December 31, 2017 and 2018 are as follows:

						2017
						Beginning balance				Acquisition				Disposal				Amortization				Impairment				Others				Ending balance
						In millions of won
Software		￦					93,221				12,700				(5	)			(44,809	)			—				64,784				125,891
(Government grants)							(595	)			(17	)			—				255				—				(129	)			(486	)
Copyrights, patents rights and other industrial rights							20,081				30				(7	)			(3,350	)			—				7,227				23,981
Mining rights							538,860				26,751				(272	)			(4,640	)			—				(21,066	)			539,633
Development expenditures							62,405				494				—				(25,924	)			—				47,543				84,518
(Government grants)							(5,152	)			—				—				2,811				—				(1,361	)			(3,702	)
Intangible assets under development							115,533				56,527				—				—				(20	)			(32,130	)			139,910
(Government grants)							(11,090	)			—				—				—				—				550				(10,540	)
Usage rights of donated assets and other							84,102				—				—				(14,462	)			—				32,018				101,658
(Government grants)							(21	)			—				—				10				—				—				(11	)
Leasehold rights							4,632				—				—				(545	)			—				957				5,044
Greenhouse gas emissions rights							6,283				—				—				—				—				(6,283	)			—
Others							72,562				47,402				(377	)			(23,018	)			54				84,602				181,225
(Government grants)							—				—				—				—				—				—				—
		￦					980,821				143,887				(661	)			(113,672	)			34				176,712				1,187,121
						2018
						Beginning balance				Acquisition				Disposal				Amortization				Impairment(*)				Others				Ending balance
						In millions of won
Software		￦					125,891				10,861				(1	)			(53,755	)			—				74,685				157,681
(Government grants)							(486	)			—				—				254				—				(188	)			(420	)
Licenses and franchises							23,981				28				—				(8,665	)			(13	)			51,781				67,112
Copyrights, patents rights and other industrial rights							539,633				29,687				—				(3,186	)			—				(31,610	)			534,524
Development expenditures							84,518				823				—				(27,100	)			—				34,245				92,486
(Government grants)							(3,702	)			—				—				1,591				—				1				(2,110	)
Intangible assets under development							139,910				67,383				—				—				(8,912	)			(127,845	)			70,536
(Government grants)							(10,540	)			—				—				—				799				(823	)			(10,564	)
Usage rights of donated assets and other							101,658				—				—				(13,307	)			—				(1,340	)			87,011
(Government grants)							(11	)			—				—				11				—				—				—
Leasehold rights							5,044				—				—				(667	)			—				1,175				5,552
Greenhouse gas emissions rights							—				—				—				—				—				7,050				7,050
Others							181,225				1,805				(8	)			(14,114	)			(14	)			48,190				217,084
(Government grants)							—				—				—				—				—				—				—
		￦					1,187,121				110,587				(9	)			(118,938	)			(8,140	)			55,321				1,225,942

(*) ￦8,104 million of impairment loss on the intangible assets under development in relation to the technology development of heat transfer tube owned by KEPCO Nuclear Fuel Co., Ltd., 96.36% owned subsidiary, is included.

Significant specific intangible assets

Significant specific intangible assets as of December 31, 2017 and 2018 are as follows:

2017
Type		Description		Currency		Amount				Remaining useful lives
		In millions of won and thousands of Australian dollars
Software		ERP system and others		KRW			1,135			3 years and 2 months ~ 3 years and 4 months
		AMI GATEWAY S/W		KRW			3,528			3 years and 2 months
Copyrights, patents rights and other industrial rights		Smart technology verification and standard design project conducting right		KRW			11,724			4 years and 9 months
Mining rights		Mining right of Bylong mine		AUD			401,225			—  (*)
Development expenditures		Electricity sales information system		KRW			29,391			4 years and 3 months
Intangible assets under development		Contributions to ARP NRC DC		KRW			46,458			—
Usage rights of donated assets and others		Sejong Haengbogdosi sharing charge Dangjin power plant load facility usage right		KRW KRW			40,460 20,463			8 years and 11 months 3 years and 3 months
Others		Occupancy and use of public waters		KRW			103,269			18 years and 11 months

(*) Mining rights are amortized using the units-of-production method and the amortization has not commenced yet.

2018
Type		Description		Currency		Amount				Remaining useful lives
		In millions of won and thousands of Australian dollars
Software		ERP system and others		KRW			783			2 years and 2 months ~ 2 years and 4 months
		Electricity sales information system		KRW			6,477			4 years
Copyrights, patents rights and other industrial rights		Smart technology verification and standard design project conducting right		KRW			9,256			3 years and 9 months
		Contributions to ARP NRC DC		KRW			46,594			9 years
Mining rights		Mining right of Bylong mine		AUD			401,225			—  (*)
Development expenditures		Electricity sales information system		KRW			22,337			3 years and 3 months
Usage rights of donated assets and others		Sejong Haengbogdosi sharing charge Dangjin power plant load facility usage right		KRW KRW			35,923 14,167			7 years and 11 months 2 years and 3 months
Others		Occupancy and use of public waters		KRW			97,858			17 years and 11 months

(*) Mining rights are amortized using the units-of-production method and the amortization has not commenced yet.

Recognized research and development expenses

For the years ended December 31, 2016, 2017 and 2018, the Company recognized research and development expenses of ￦705,504 million, ￦721,437 million and ￦723,888 million, respectively.

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