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Construction Services Contracts (Tables) | 12 Months Ended
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Dec. 31, 2020
Construction Services Contracts [Abstract] |
Changes in total contract amount in which revenue is not yet recognized |
Changes in total contract amount in which revenue is not yet recognized for the years ended December 31, 2018, 2019 and 2020 are as follows:
|  |  |  |  | 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.
|  |  |  |  | 2019 |
|  |  |  |  | Beginning balance |  |  | Increase (decrease)(*) |  |  | Recognized as revenue |  |  | Ending balance |
|  |  |  |  | In millions of won |
Nuclear power plant construction in UAE and others |  | ￦ |  |  |  |  | 3,620,788 |  |  |  | 379,269 |  |  |  | (1,264,916 | ) |  |  | 2,735,141 |
| (*) | For the year ended December 31, 2019, the increased balance of contracts from new orders and foreign exchange impact is ￦390,224 million and the decreased balance of contracts due to changes in scope of construction work is ￦10,955 million.
|  |  |  |  | 2020 |
|  |  |  |  | Beginning balance |  |  | Increase (decrease)(*) |  |  | Recognized as revenue |  |  | Ending balance |
|  |  |  |  | In millions of won |
Nuclear power plant construction in UAE and others |  | ￦ |  |  |  |  | 2,735,141 |  |  |  | 1,229,759 |  |  |  | (812,175 | ) |  |  | 3,152,725 |
| (*) | For the year ended December 31, 2020, the increased balance of contracts from new orders and foreign exchange impact is ￦1,512,460 million and the decreased balance of contracts due to changes in scope of construction work is ￦282,701 million.
Accumulated earned revenue, expense and others |
Accumulated earned revenue, expense and others related to the Company’s construction contracts in progress as of December 31, 2019 and 2020 are as follows:
|  |  |  |  | 2019 |
|  |  |  |  | Accumulated earned revenue |  |  | Accumulated expense |  |  | Accumulated profit |  |  | Unearned advance receipts |
|  |  |  |  | In millions of won |
Nuclear power plant construction in UAE and others |  | ￦ |  |  |  |  | 20,971,487 |  |  |  | 19,566,647 |  |  |  | 1,404,840 |  |  |  | — |
|  |  |  |  | 2020 |
|  |  |  |  | Accumulated earned revenue |  |  | Accumulated expense |  |  | Accumulated profit |  |  | Unearned advance receipts |
|  |  |  |  | In millions of won |
Nuclear power plant construction in UAE and others |  | ￦ |  |  |  |  | 21,460,431 |  |  |  | 20,242,735 |  |  |  | 1,217,696 |  |  |  | 97,348 |
Gross amount of assets and liabilities for contract |
Gross amount due from customers recognized as contract assets and due to customers recognized as contract liabilities for contract work as of December 31, 2019 and 2020 are as follows:
|  |  |  |  | 2019 |  |  | 2020 |
|  |  |  |  | Contract assets(*1) |  |  | Contract liabilities(*2) |  |  | Contract assets(*1) |  |  | Contract liabilities(*2) |
|  |  |  |  | In millions of won |
Nuclear power plant construction in UAE and others |  | ￦ |  |  |  |  | 53,827 |  |  |  | 73,420 |  |  |  | 79,662 |  |  |  | 88,126 |
| (*1) | Included in trade and other receivables, net, in the consolidated statements of financial position. The balance of trade receivables from construction contracts are ￦46,489 million and ￦39,063 million, as of December 31, 2019 and 2020, respectively.
| (*2) | Included in non-financial liabilities in the consolidated statements of financial position.

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- Definition Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130551-203045 + Details
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