Other receivables as of December 31, 2019 and 2020 are as follows:


		2019
		Gross amount		Allowance for doubtful accounts			Present value discount			Book value
		In millions of won
Current assets
Non-trade receivables	￦		376,438		(27,201	)		—			349,237
Accrued income			68,921		—			—			68,921
Deposits			273,887		—			(2,294	)		271,593
Finance lease receivables(*1)			60,304		(378	)		—			59,926
Others			12,597		—			—			12,597

			792,147		(27,579	)		(2,294	)		762,274

Non-current assets
Non-trade receivables			196,821		(78,654	)		—			118,167
Accrued income			2,222		—			—			2,222
Deposits			338,989		—			(4,682	)		334,307
Finance lease receivables(*2)			1,118,537		(484	)		—			1,118,053
Others			103,361		(7,438	)		—			95,923

			1,759,930		(86,576	)		(4,682	)		1,668,672

	￦		2,552,077		(114,155	)		(6,976	)		2,430,946

(*1)

Gross amount of finance lease receivables is the net lease investment by deducting unearned finance income of ￦ 112,789 million.

(*2)

Gross amount of finance lease receivables is the net lease investment by deducting unearned finance income of ￦ 1,218,934 million.


		2020
		Gross amount		Allowance for doubtful accounts			Present value discount			Book value
		In millions of won
Current assets
Non-trade receivables	￦		441,031		(37,062	)		—			403,969
Accrued income			38,956		—			—			38,956
Deposits			239,011		—			(1,535	)		237,476
Finance lease receivables(*1)			57,084		(365	)		—			56,719
Others			23,516		(4,905	)		—			18,611

			799,598		(42,332	)		(1,535	)		755,731

Non-current assets
Non-trade receivables			215,136		(80,451	)		—			134,685
Accrued income			834		—			—			834
Deposits			364,855		—			(3,325	)		361,530
Finance lease receivables(*2)			1,065,982		(625	)		—			1,065,357
Others			81,679		(8,971	)		—			72,708

			1,728,486		(90,047	)		(3,325	)		1,635,114

	￦		2,528,084		(132,379	)		(4,860	)		2,390,845

(*1)

Gross amount of finance lease receivables is the net lease investment by deducting unearned finance income of ￦ 105,127 million.

(*2)

Gross amount of finance lease receivables is the net lease investment by deducting unearned finance income of ￦ 1,087,559 million.

Aging analysis of other receivables as of December 31, 2019 and 2020 are as follows:


		2019			2020
		In millions of won
Other receivables: (not overdue)	￦		2,327,640			2,363,967

Other receivables: (impairment reviewed)			224,437			164,117

Less than 60 days			98,220			46,399
60 ~ 90 days			2,034			31,183
90 ~ 120 days			14,135			1,873
120 days ~ 1 year			26,212			11,803
Over 1 year			83,836			72,859

			2,552,077			2,528,084
Less: allowance for doubtful accounts			(114,155	)		(132,379	)
Less: present value discount			(6,976	)		(4,860	)

	￦		2,430,946			2,390,845