XML 164 R148.htm IDEA: XBRL DOCUMENT v3.21.1
Property, Plant and Equipment (Details) - KRW (₩)
₩ in Millions
 12 Months Ended
Dec. 31, 2020
Dec. 31, 2019
Changes in property and equipment [Line Items]    
Beginning balance ₩ 164,701,827 ₩ 152,743,194
Effect of change in accounting policy 0 4,947,947
Acquisitions 13,593,937 14,221,355
Disposals (685,326) (964,308)
Depreciation (11,376,100) (10,966,756)
Impairment (72,607) (50,036) [1],[2]
Others 2,547,656 4,770,431 [3],[4]
Ending balance 168,709,387 164,701,827
Land    
Changes in property and equipment [Line Items]    
Beginning balance 13,826,246 13,532,324
Ending balance 13,919,851 13,826,246
Land | Carrying Amount Other than Government Grants [Member]    
Changes in property and equipment [Line Items]    
Beginning balance 13,848,063 13,554,292
Effect of change in accounting policy 0 0
Acquisitions 5,330 40,752
Disposals (31,304) (29,205)
Depreciation (273) 0
Impairment 0 (25,626) [1],[2]
Others 121,510 307,850 [3],[4]
Ending balance 13,943,326 13,848,063
Land | Acquisition cost    
Changes in property and equipment [Line Items]    
Beginning balance 13,848,063 13,554,292
Ending balance 13,970,098 13,848,063
Land | Accumulated depreciation    
Changes in property and equipment [Line Items]    
Ending balance (26,772)  
Land | Government grants    
Changes in property and equipment [Line Items]    
Beginning balance (21,817) (21,968)
Effect of change in accounting policy 0 0
Acquisitions 0 0
Disposals 2 151
Depreciation 0 0
Impairment 0 0 [1],[2]
Others (1,660) 0 [3],[4]
Ending balance (23,475) (21,817)
Buildings    
Changes in property and equipment [Line Items]    
Beginning balance 12,383,786 11,870,502
Ending balance 12,559,301 12,383,786
Buildings | Carrying Amount Other than Government Grants [Member]    
Changes in property and equipment [Line Items]    
Beginning balance 12,445,706 11,933,691
Effect of change in accounting policy 0 0
Acquisitions 7,225 3,195
Disposals (16,015) (23,409)
Depreciation (875,680) (821,680)
Impairment (2,107) (1,293) [1],[2]
Others 1,057,403 1,355,202 [3],[4]
Ending balance 12,616,532 12,445,706
Buildings | Acquisition cost    
Changes in property and equipment [Line Items]    
Beginning balance 20,756,351 19,431,536
Ending balance 21,773,824 20,756,351
Buildings | Accumulated depreciation    
Changes in property and equipment [Line Items]    
Beginning balance (8,305,683) (7,494,176)
Ending balance (9,150,218) (8,305,683)
Buildings | Accumulated impairment losses    
Changes in property and equipment [Line Items]    
Beginning balance (4,962) (3,669)
Ending balance (7,074) (4,962)
Buildings | Government grants    
Changes in property and equipment [Line Items]    
Beginning balance (61,920) (63,189)
Effect of change in accounting policy 0 0
Acquisitions 0 (592)
Disposals 0 0
Depreciation 5,206 6,214
Impairment 0 0 [1],[2]
Others (517) (4,353) [3],[4]
Ending balance (57,231) (61,920)
Structures    
Changes in property and equipment [Line Items]    
Beginning balance 44,992,316 42,520,941
Ending balance 46,078,846 44,992,316
Structures | Carrying Amount Other than Government Grants [Member]    
Changes in property and equipment [Line Items]    
Beginning balance 45,178,870 42,711,795
Effect of change in accounting policy   0
Acquisitions 36,091 1,663
Disposals (346,612) (470,230)
Depreciation (2,313,920) (2,399,283)
Impairment (3,571) (1,234) [1],[2]
Others 3,707,997 5,336,159 [3],[4]
Ending balance 46,258,855 45,178,870
Structures | Acquisition cost    
Changes in property and equipment [Line Items]    
Beginning balance 70,900,343 66,335,506
Ending balance 74,136,523 70,900,343
Structures | Accumulated depreciation    
Changes in property and equipment [Line Items]    
Beginning balance (25,711,840) (23,615,312)
Ending balance (27,864,461) (25,711,840)
Structures | Accumulated impairment losses    
Changes in property and equipment [Line Items]    
Beginning balance (9,633) (8,339)
Ending balance (13,207) (9,633)
Structures | Government grants    
Changes in property and equipment [Line Items]    
Beginning balance (186,554) (190,854)
Effect of change in accounting policy   0
Acquisitions   0
Disposals 2,032 2,405
Depreciation 9,526 9,373
Impairment 0 0 [1],[2]
Others (5,013) (7,478) [3],[4]
Ending balance (180,009) (186,554)
Machinery    
Changes in property and equipment [Line Items]    
Beginning balance 49,748,393 47,283,353
Ending balance 49,881,002 49,748,393
Machinery | Carrying Amount Other than Government Grants [Member]    
Changes in property and equipment [Line Items]    
Beginning balance 49,907,300 47,456,595
Effect of change in accounting policy 0 0
Acquisitions 407,521 326,606
Disposals (283,845) (248,951)
Depreciation (5,526,816) (5,452,669)
Impairment (74,362) (12,247) [1],[2]
Others 5,608,989 7,837,966 [3],[4]
Ending balance 50,038,787 49,907,300
Machinery | Acquisition cost    
Changes in property and equipment [Line Items]    
Beginning balance 89,224,339 82,047,823
Ending balance 94,295,027 89,224,339
Machinery | Accumulated depreciation    
Changes in property and equipment [Line Items]    
Beginning balance (38,865,392) (34,151,878)
Ending balance (43,740,838) (38,865,392)
Machinery | Accumulated impairment losses    
Changes in property and equipment [Line Items]    
Beginning balance (451,647) (439,350)
Ending balance (515,402) (451,647)
Machinery | Government grants    
Changes in property and equipment [Line Items]    
Beginning balance (158,907) (173,242)
Effect of change in accounting policy 0 0
Acquisitions 0 (1,050)
Disposals 496 635
Depreciation 17,468 17,993
Impairment 0 0 [1],[2]
Others (16,842) (3,243) [3],[4]
Ending balance (157,785) (158,907)
Ships    
Changes in property and equipment [Line Items]    
Beginning balance 201 302
Ending balance 255 201
Ships | Carrying Amount Other than Government Grants [Member]    
Changes in property and equipment [Line Items]    
Beginning balance 201 302
Effect of change in accounting policy 0 0
Acquisitions 0 0
Disposals 0 0
Depreciation (106) (100)
Impairment 0 0 [1],[2]
Others 160 (1) [3],[4]
Ending balance 255 201
Ships | Acquisition cost    
Changes in property and equipment [Line Items]    
Beginning balance 3,104 3,655
Ending balance 2,482 3,104
Ships | Accumulated depreciation    
Changes in property and equipment [Line Items]    
Beginning balance (2,903) (3,353)
Ending balance (2,227) (2,903)
Vehicles    
Changes in property and equipment [Line Items]    
Beginning balance 68,310 67,969
Ending balance 78,351 68,310
Vehicles | Carrying Amount Other than Government Grants [Member]    
Changes in property and equipment [Line Items]    
Beginning balance 70,585 72,189
Effect of change in accounting policy 0 0
Acquisitions 3,880 3,789
Disposals (151) 4,558
Depreciation (35,036) (33,650)
Impairment 0 0 [1],[2]
Others 39,705 23,699 [3],[4]
Ending balance 78,983 70,585
Vehicles | Acquisition cost    
Changes in property and equipment [Line Items]    
Beginning balance 309,829 287,954
Ending balance 338,386 309,829
Vehicles | Accumulated depreciation    
Changes in property and equipment [Line Items]    
Beginning balance (239,128) (215,649)
Ending balance (259,288) (239,128)
Vehicles | Accumulated impairment losses    
Changes in property and equipment [Line Items]    
Beginning balance (116) (116)
Ending balance (115) (116)
Vehicles | Government grants    
Changes in property and equipment [Line Items]    
Beginning balance (2,275) (4,220)
Effect of change in accounting policy 0 0
Acquisitions 0 (228)
Disposals 4 5
Depreciation 2,064 2,170
Impairment 0 0 [1],[2]
Others (425) (2) [3],[4]
Ending balance (632) (2,275)
Equipment    
Changes in property and equipment [Line Items]    
Beginning balance 373,874 382,441
Ending balance 407,616 373,874
Equipment | Carrying Amount Other than Government Grants [Member]    
Changes in property and equipment [Line Items]    
Beginning balance 374,115 382,859
Effect of change in accounting policy 0 0
Acquisitions 72,655 47,532
Disposals (86) (162)
Depreciation (186,004) (199,376)
Impairment 0 (227) [1],[2]
Others 147,163 143,489 [3],[4]
Ending balance 407,843 374,115
Equipment | Acquisition cost    
Changes in property and equipment [Line Items]    
Beginning balance 1,716,210 1,558,309
Ending balance 1,895,528 1,716,210
Equipment | Accumulated depreciation    
Changes in property and equipment [Line Items]    
Beginning balance (1,342,053) (1,175,408)
Ending balance (1,487,643) (1,342,053)
Equipment | Accumulated impairment losses    
Changes in property and equipment [Line Items]    
Beginning balance (42) (42)
Ending balance (42) (42)
Equipment | Government grants    
Changes in property and equipment [Line Items]    
Beginning balance (241) (418)
Effect of change in accounting policy 0 0
Acquisitions 0 (81)
Disposals 0 0
Depreciation 149 262
Impairment 0 0 [1],[2]
Others (135) (4) [3],[4]
Ending balance (227) (241)
Tools    
Changes in property and equipment [Line Items]    
Beginning balance 163,661 192,000
Ending balance 192,148 163,661
Tools | Carrying Amount Other than Government Grants [Member]    
Changes in property and equipment [Line Items]    
Beginning balance 164,064 192,675
Effect of change in accounting policy 0 0
Acquisitions 28,048 20,956
Disposals (193) (31)
Depreciation (82,862) (87,708)
Impairment 0 0 [1],[2]
Others 83,330 38,172 [3],[4]
Ending balance 192,387 164,064
Tools | Acquisition cost    
Changes in property and equipment [Line Items]    
Beginning balance 1,098,127 1,073,145
Ending balance 1,195,721 1,098,127
Tools | Accumulated depreciation    
Changes in property and equipment [Line Items]    
Beginning balance (934,023) (880,432)
Ending balance (1,003,295) (934,023)
Tools | Accumulated impairment losses    
Changes in property and equipment [Line Items]    
Beginning balance (40) (38)
Ending balance (39) (40)
Tools | Government grants    
Changes in property and equipment [Line Items]    
Beginning balance (403) (675)
Effect of change in accounting policy 0 0
Acquisitions 0 0
Disposals 0 0
Depreciation 243 281
Impairment 0 0 [1],[2]
Others (79) (9) [3],[4]
Ending balance (239) (403)
Construction in progress    
Changes in property and equipment [Line Items]    
Beginning balance 28,358,259 28,766,427
Ending balance 30,869,001 28,358,259
Construction in progress | Carrying Amount Other than Government Grants [Member]    
Changes in property and equipment [Line Items]    
Beginning balance 28,419,470 28,821,167
Effect of change in accounting policy 0 0
Acquisitions 12,726,469 13,544,091
Disposals (486) (199,853)
Depreciation 0 0
Impairment 7,799 (8,828) [1],[2]
Others (10,189,527) (13,737,107) [3],[4]
Ending balance 30,963,725 28,419,470
Construction in progress | Acquisition cost    
Changes in property and equipment [Line Items]    
Beginning balance 28,584,806 29,026,880
Ending balance 31,121,255 28,584,806
Construction in progress | Accumulated impairment losses    
Changes in property and equipment [Line Items]    
Beginning balance (165,336) (205,713)
Ending balance (157,530) (165,336)
Construction in progress | Government grants    
Changes in property and equipment [Line Items]    
Beginning balance (61,211) (54,740)
Effect of change in accounting policy 0 0
Acquisitions 8,783 12,338
Disposals 0 0
Depreciation 0 0
Impairment 0 0 [1],[2]
Others (26,698) (18,809) [3],[4]
Ending balance (79,126) (61,211)
Finance lease assets    
Changes in property and equipment [Line Items]    
Beginning balance 0 195,704
Ending balance 0 0
Finance lease assets | Carrying Amount Other than Government Grants [Member]    
Changes in property and equipment [Line Items]    
Beginning balance 0 195,730
Effect of change in accounting policy 0 (195,730)
Acquisitions 0 0
Disposals 0 0
Depreciation 0 0
Impairment 0 0 [1],[2]
Others 0 0 [3],[4]
Ending balance 0 0
Finance lease assets | Acquisition cost    
Changes in property and equipment [Line Items]    
Beginning balance 0 2,390,701
Ending balance   0
Finance lease assets | Accumulated depreciation    
Changes in property and equipment [Line Items]    
Beginning balance 0 (2,194,971)
Ending balance 0 0
Finance lease assets | Government grants    
Changes in property and equipment [Line Items]    
Beginning balance 0 (26)
Effect of change in accounting policy 0 26
Acquisitions 0 0
Disposals 0 0
Depreciation 0 0
Impairment 0 0 [1],[2]
Others 0 0 [3],[4]
Ending balance 0 0
Right-of-use assets    
Changes in property and equipment [Line Items]    
Beginning balance 4,783,573 0
Ending balance 4,542,166 4,783,573
Right-of-use assets | Carrying Amount Other than Government Grants [Member]    
Changes in property and equipment [Line Items]    
Beginning balance 4,783,573 0
Effect of change in accounting policy 0 5,143,651
Acquisitions 291,334 220,996
Disposals (827) 0
Depreciation (586,254) (581,074)
Impairment 0 0 [1],[2]
Others 54,340 0 [3],[4]
Ending balance 4,542,166 4,783,573
Right-of-use assets | Acquisition cost    
Changes in property and equipment [Line Items]    
Beginning balance 7,574,010 0
Ending balance 7,905,214 7,574,010
Right-of-use assets | Accumulated depreciation    
Changes in property and equipment [Line Items]    
Beginning balance (2,790,437) 0
Ending balance (3,363,048) (2,790,437)
Retirements, property, plant and equipment    
Changes in property and equipment [Line Items]    
Beginning balance 7,374,527 5,571,754
Ending balance 7,413,171 7,374,527
Retirements, property, plant and equipment | Carrying Amount Other than Government Grants [Member]    
Changes in property and equipment [Line Items]    
Beginning balance 7,374,527 5,571,754
Effect of change in accounting policy 0 0
Acquisitions 131 0
Disposals (196) 0
Depreciation (819,708) (626,856)
Impairment 0 0 [1],[2]
Others 858,417 2,429,629 [3],[4]
Ending balance 7,413,171 7,374,527
Retirements, property, plant and equipment | Acquisition cost    
Changes in property and equipment [Line Items]    
Beginning balance 11,690,188 9,424,181
Ending balance 12,260,732 11,690,188
Retirements, property, plant and equipment | Accumulated depreciation    
Changes in property and equipment [Line Items]    
Beginning balance (4,169,238) (3,706,004)
Ending balance (4,701,138) (4,169,238)
Retirements, property, plant and equipment | Accumulated impairment losses    
Changes in property and equipment [Line Items]    
Beginning balance (146,423) (146,423)
Ending balance (146,423) (146,423)
Other property, plant and equipment    
Changes in property and equipment [Line Items]    
Beginning balance 2,628,681 2,359,477
Ending balance 2,752,081 2,628,681
Other property, plant and equipment | Carrying Amount Other than Government Grants [Member]    
Changes in property and equipment [Line Items]    
Beginning balance 2,628,681 2,359,477
Effect of change in accounting policy 0 0
Acquisitions 6,470 1,388
Disposals (8,145) (221)
Depreciation (984,097) (800,653)
Impairment (366) (581) [1],[2]
Others 1,109,538 1,069,271 [3],[4]
Ending balance 2,752,081 2,628,681
Other property, plant and equipment | Acquisition cost    
Changes in property and equipment [Line Items]    
Beginning balance 12,955,782 11,875,394
Ending balance 13,979,980 12,955,782
Other property, plant and equipment | Accumulated depreciation    
Changes in property and equipment [Line Items]    
Beginning balance (10,327,101) (9,515,917)
Ending balance ₩ (11,227,899) ₩ (10,327,101)
[1] As described in Note 2, the Company recognized impairment loss of KRW3,819 million related to Wolsong unit 1, Shin-Hanul unit 3 & 4 and reversal of impairment loss of KRW16,693 million related to Wolsong unit 1.
[2] KEPCO Bylong Australia Pty., Ltd., 100% owned subsidiary, performed an impairment test over its land and others. The Company recognized the amount of the carrying amount in excess of its recoverable amount as an impairment loss.
[3] 'Others' include the amounts of assets acquired by the business combination. (see Note 51)
[4] 'Others' include the amounts reclassified from construction-in-progress to other assets during the prior year relating to the assets which became usable two years before but were considered immaterial.